title: Commission Implementing Regulation (EU) No 909/2011 of 8 September 2011 laying down form and content of the accounting information to be submitted to the Commission for the purpose of the clearance of the accounts of the EAGF and EAFRD as well as for monitoring and forecasting purposes

text:
               10.9.2011

               EN

               Official Journal of the European Union

               L 234/2

         COMMISSION IMPLEMENTING REGULATION (EU) No 909/2011
   of 8 September 2011
   laying down form and content of the accounting information to be submitted to the Commission for the purpose of the clearance of the accounts of the EAGF and EAFRD as well as for monitoring and forecasting purposes
   THE EUROPEAN COMMISSION,
   Having regard to the Treaty on the Functioning of the European Union,
   Having regard to Council Regulation (EC) No 1290/2005 of 21 June 2005 on the financing of the common agricultural policy (1), and in particular Article 42 thereof,
   Whereas:

               (1)

               Article 8(1) of Commission Regulation (EC) No 885/2006 of 21 June 2006 laying down detailed rules for the application of Council Regulation (EC) No 1290/2005 as regards the accreditation of paying agencies and other bodies and the clearance of the accounts of the EAGF and of the EAFRD (2) provides that the form and content of the accounting information referred to in Article 7(1)(c) of that Regulation and the way it is to be forwarded to the Commission are to be established.

               (2)

               The form and content of the accounting information to be submitted to the Commission for the purpose of the clearance of the accounts of the European Agricultural Guarantee Fund (EAGF) and of the European Agricultural Fund for Rural Development (EAFRD) as well as for monitoring and forecasting purposes are presently laid down in Commission Regulation (EU) No 825/2010 (3).

               (3)

               The Annexes to Regulation (EU) No 825/2010 cannot be used for their intended purposes in the financial year 2012. Regulation (EU) No 825/2010 should therefore be repealed and replaced by a new regulation setting out the form and content of the accounting information for that financial year.

               (4)

               The measures provided for in this Regulation are in accordance with the opinion of the Agricultural Funds Committee,

         HAS ADOPTED THIS REGULATION:
   Article 1
   The form and content of the accounting information referred to in Article 7(1)(c) of Regulation (EC) No 885/2006 and the way it is to be forwarded to the Commission shall be as set out in Annexes I (X Table), II (Technical specifications for the transfer of computer files to the EAGF and EAFRD), III (Aide-mémoire) and IV (Structure of EAFRD budget codes (F109) to this Regulation.
   Article 2
   Regulation (EU) No 825/2010 is repealed with effect from 16 October 2011.
   Article 3
   This Regulation shall enter into force on the seventh day following its publication in the Official Journal of the European Union.
   It shall apply from 16 October 2011.

      This Regulation shall be binding in its entirety and directly applicable in all Member States.
      Done at Brussels, 8 September 2011.

            For the Commission

            The President

         José Manuel BARROSO

      (1)  OJ L 209, 11.8.2005, p. 1.

      (2)  OJ L 171, 23.6.2006, p. 90.

      (3)  OJ L 247, 21.9.2010, p. 1.

      ANNEX I

         X-TABLE

      FINANCIAL YEAR 2012

                  2012

                  2011

                  A↓

                  F100

                  F101

                  F103

                  F105

                  F105B

                  F105C

                  F106

                  F106A

                  F107

                  F108

                  F109

                  F110

                  F200

                  F201

                  F202A

                  F202B

                  F202C

                  F205

                  F207

                  F220

                  F221

                  F222B

                  F222C

                  F300

                  F300B

                  F301

                  F304

                  F305

                  F306

                  F307

                  F402

                  F500

                  F502

                  F503

                  F508A

                  05020101

                  05020101

                  1000

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  05020101

                  05020101

                  1001

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  05020101

                  05020101

                  1003

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  05020102

                  05020102

                  1011

                  05020102

                  05020102

                  1012

                  05020102

                  05020102

                  1013

                  05020102

                  05020102

                  1014

                  05020103

                  05020103

                  1021

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  05020103

                  05020103

                  1022

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  05020199

                  05020199

                  1090

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  05020201

                  05020201

                  1850

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  05020202

                  05020202

                  1851

                  05020202

                  05020202

                  1852

                  05020202

                  05020202

                  1853

                  05020202

                  05020202

                  1854

                  05020299

                  05020299

                  0000

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  05020299

                  05020299

                  1890

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  05020300

                  05020300

                  3010

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  05020300

                  05020300

                  3011

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  05020300

                  05020300

                  3012

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  05020300

                  05020300

                  3013

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  05020300

                  05020300

                  3014

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  05020300

                  05020300

                  3000

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  05020401

                  05020401

                  3100

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  05020499

                  05020499

                  0000

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  05020499

                  05020499

                  3110

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  05020499

                  05020499

                  3112

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  05020499

                  05020499

                  3113

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  05020499

                  05020499

                  3119

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  05020501

                  05020501

                  1100

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  2012

                  2011

                  A↓

                  F508B

                  F509A

                  F510

                  F511

                  F531

                  F532

                  F533

                  F600

                  F601

                  F602

                  F603

                  F700

                  F702

                  F703

                  F703A

                  F703B

                  F703C

                  F707

                  F707A

                  F707B

                  F707C

                  F800

                  F800B

                  F801

                  F802

                  F802B

                  F804

                  F805

                  F808

                  F809

                  F812

                  F814

                  F816

                  F816B

                  05020101

                  05020101

                  1000

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  05020101

                  05020101

                  1001

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  05020101

                  05020101

                  1003

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  05020102

                  05020102

                  1011

                  05020102

                  05020102

                  1012

                  05020102

                  05020102

                  1013

                  05020102

                  05020102

                  1014

                  05020103

                  05020103

                  1021

                  X

                  05020103

                  05020103

                  1022

                  X

                  X

                  05020199

                  05020199

                  1090

                  05020201

                  05020201

                  1850

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  05020202

                  05020202

                  1851

                  05020202

                  05020202

                  1852

                  05020202

                  05020202

                  1853

                  05020202

                  05020202

                  1854

                  05020299

                  05020299

                  0000

                  05020299

                  05020299

                  1890

                  05020300

                  05020300

                  3010

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  05020300

                  05020300

                  3011

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  05020300

                  05020300

                  3012

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  05020300

                  05020300

                  3013

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  05020300

                  05020300

                  3014

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  05020300

                  05020300

                  3000

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  05020401

                  05020401

                  3100

                  X

                  05020499

                  05020499

                  0000

                  05020499

                  05020499

                  3110

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  05020499

                  05020499

                  3112

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  05020499

                  05020499

                  3113

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  05020499

                  05020499

                  3119

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  05020501

                  05020501

                  1100

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  2012

                  2011

                  A↓

                  F100

                  F101

                  F103

                  F105

                  F105B

                  F105C

                  F106

                  F106A

                  F107

                  F108

                  F109

                  F110

                  F200

                  F201

                  F202A

                  F202B

                  F202C

                  F205

                  F207

                  F220

                  F221

                  F222B

                  F222C

                  F300

                  F300B

                  F301

                  F304

                  F305

                  F306

                  F307

                  F402

                  F500

                  F502

                  F503

                  F508A

                  05020503

                  05020503

                  1112

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  05020508

                  05020508

                  0000

                  05020599

                  05020599

                  0000

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  05020599

                  05020599

                  1113

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  05020599

                  05020599

                  1119

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  05020603

                  05020603

                  1239

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  05020605

                  05020605

                  1211

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

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                  05020699

                  05020699

                  0000

                  X

                  X

                  X

                  X

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                  X

                  X

                  X

                  X

                  X

                  X

                  05020699

                  05020699

                  1210

                  X

                  X

                  X

                  X

                  X

                  X

                  X

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                  X

                  X

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                  X

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                  X

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                  05020699

                  05020699

                  1240

                  X

                  X

                  X

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                  05020701

                  05020701

                  1401

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                  05020701

                  05020701

                  1403

                  X

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                  X

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                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  05020701

                  05020701

                  1409

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

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                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  05020702

                  05020702

                  1410

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  05020703

                  05020703

                  0000

                  X

                  X

                  X

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                  X

                  X

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                  X

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                  05020801

                  05020801

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                  05020801

                  05020801

                  1510

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                  05020803

                  05020803

                  0000

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                  05020803

                  05020803

                  1502

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                  X

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                  05020809

                  05020809

                  1515

                  X

                  X

                  X

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                  X

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                  X

                  X

                  X

                  X

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                  05020811

                  05020811

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                  05020811

                  05020811

                  1509

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                  05020812

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                  05020899

                  1501

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                  05020899

                  1511

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                  05020899

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                  X

                  2012

                  2011

                  A↓

                  F508B

                  F509A

                  F510

                  F511

                  F531

                  F532

                  F533

                  F600

                  F601

                  F602

                  F603

                  F700

                  F702

                  F703

                  F703A

                  F703B

                  F703C

                  F707

                  F707A

                  F707B

                  F707C

                  F800

                  F800B

                  F801

                  F802

                  F802B

                  F804

                  F805

                  F808

                  F809

                  F812

                  F814

                  F816

                  F816B

                  05020503

                  05020503

                  1112

                  X

                  X

                  05020508

                  05020508

                  0000

                  05020599

                  05020599

                  0000

                  X

                  X

                  05020599

                  05020599

                  1113

                  X

                  X

                  05020599

                  05020599

                  1119

                  X

                  X

                  05020603

                  05020603

                  1239

                  X

                  05020605

                  05020605

                  1211

                  X

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                  05020699

                  0000

                  05020699

                  05020699

                  1210

                  X

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                  05020699

                  1240

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                  X

                  05030252

                  05030252

                  0000

                  X

                  X

                  X

                  X

                  05030252

                  05030252

                  3231

                  X

                  X

                  X

                  X

                  05030299

                  05030299

                  0000

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  05030299

                  05030299

                  1310

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  05030299

                  05030299

                  1508

                  X

                  05030299

                  05030299

                  1513

                  X

                  05030299

                  05030299

                  2125

                  X

                  X

                  X

                  X

                  05030299

                  05030299

                  2128

                  X

                  X

                  X

                  X

                  2012

                  2011

                  A↓

                  F100

                  F101

                  F103

                  F105

                  F105B

                  F105C

                  F106

                  F106A

                  F107

                  F108

                  F109

                  F110

                  F200

                  F201

                  F202A

                  F202B

                  F202C

                  F205

                  F207

                  F220

                  F221

                  F222B

                  F222C

                  F300

                  F300B

                  F301

                  F304

                  F305

                  F306

                  F307

                  F402

                  F500

                  F502

                  F503

                  F508A

                  05030299

                  05030299

                  2222

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  05030299

                  05030299

                  3900

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  05030299

                  05030299

                  3910

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  05030300

                  05030300

                  0000

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  05040114

                  05040114

                  0000

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  05040400

                  05040400

                  0000

                  D

                  D

                  D

                  D

                  D

                  D

                  D

                  D

                  D

                  D

                  D

                  D

                  D

                  D

                  D

                  D

                  D

                  D

                  D

                  D

                  D

                  D

                  D

                  D

                  D

                  D

                  05040501

                  05040501

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  05070106

                  05070106

                  0000

                  05070106

                  05070106

                  3701

                  05070107

                  05070107

                  05070200

                  05070200

                  67010000

                  67010000

                  0000

                  67020000

                  67020000

                  0000

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  67030000

                  67030000

                  2071

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  68010000

                  6801

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  68020000

                  68020000

                  0000

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  68030000

                  6803

                  0000

                  2012

                  2011

                  A↓

                  F508B

                  F509A

                  F510

                  F511

                  F531

                  F532

                  F533

                  F600

                  F601

                  F602

                  F603

                  F700

                  F702

                  F703

                  F703A

                  F703B

                  F703C

                  F707

                  F707A

                  F707B

                  F707C

                  F800

                  F800B

                  F801

                  F802

                  F802B

                  F804

                  F805

                  F808

                  F809

                  F812

                  F814

                  F816

                  F816B

                  05030299

                  05030299

                  2222

                  X

                  X

                  X

                  X

                  05030299

                  05030299

                  3900

                  05030299

                  05030299

                  3910

                  X

                  X

                  X

                  X

                  X

                  X

                  05030300

                  05030300

                  0000

                  05040114

                  05040114

                  0000

                  X

                  X

                  X

                  X

                  X

                  05040400

                  05040400

                  0000

                  D

                  D

                  D

                  D

                  D

                  D

                  05040501

                  05040501

                  X

                  X

                  X

                  X

                  X

                  X

                  05070106

                  05070106

                  0000

                  05070106

                  05070106

                  3701

                  05070107

                  05070107

                  05070200

                  05070200

                  67010000

                  67010000

                  0000

                  67020000

                  67020000

                  0000

                  67030000

                  67030000

                  2071

                  X

                  X

                  68010000

                  6801

                  68020000

                  68020000

                  0000

                  68030000

                  6803

                  0000

      ANNEX II

         Technical specifications for the transfer of computer files to the EAGF and EAFRD from 16 October 2011

      INTRODUCTION
      These technical specifications apply in respect of the financial year 2011, which commenced on 16 October 2010.
      1.   Transfer Medium

      The coordinating body of the Member State must transfer the computer files and the relating documentation to the Commission through STATEL/eDAMIS. The Commission will only support one installation of STATEL/eDAMIS per Member State. The latest eDAMIS client and more information on the use of STATEL/eDAMIS shall be downloaded from the CIRCA web-site of the agricultural funds.
      2.   Computer file structure

                  2.1.

                  The Member State must create a computer record for each individual component of the EAGF/EAFRD payments and receipts. These components are the individual items of which the payment (receipt) to (from) the beneficiary consists.

                  2.2.

                  The records must have a flat file structure. If fields have more than one value, separate records containing all data fields are required. Make sure that no double counting occurs (1).

                  2.3.

                  All information for the same category of payments or receipts must be contained in the same computer file. Separate files relating to the same payments (e.g. for traders or inspections, or for basic and measure data) are not allowed.

                  2.4.

                  The computer files must have the following characteristics:

                              (1)

                              the first record in the file (header row) contains the file description. The field names comprise an ‘F’ followed by the field number used in Annex I (the ‘X-table’). Only field names existing in this Annex are allowed;

                              (2)

                              the following records in the file are data (data rows), in the order indicated by the first record describing the file structure;

                              (3)

                              the fields are separated by a semicolon (‘;’). The header row and data rows shall all contain the same number of semicolons. In the data rows, empty fields appear as a double semicolon (‘;;’) within the record, or as a single semicolon (‘;’) at the end of the record;

                              (4)

                              records vary in length. Each record ends with a code ‘CR LF’ or ‘Carriage Return – Line Feed’ (in hexadecimal: ‘0D 0A’). The header row never ends on a ‘;’. Data rows only end on a ‘;’ if the last field is empty;

                              (5)

                              the file is in ASCII coding according to following table. Other codes (such as EBCDIC, TAR, ZIP, etc.) are not accepted:

                                          Code

                                          Member State

                                          ISO 8859-1

                                          BE, DK, DE, ES, FR, IE, IT, LU, NL, AT, PT, FI, SE and GB

                                          ISO 8859-2

                                          CZ, HU, PL, RO, SI and SK

                                          ISO 8859-3

                                          MT

                                          ISO 8859-5

                                          BG

                                          ISO 8859-7

                                          GR and CY

                                          ISO 8859-13

                                          EE, LV and LT

                              (6)

                              numeric fields:

                                          (a)

                                          decimal separator: ‘.’;

                                          (b)

                                          the symbol (‘+’ or ‘–’) appears on the far left, followed immediately by the figures. For positive numbers, the ‘+’ sign is optional;

                                          (c)

                                          fixed number of decimals (the details are set out in the Annex III hereto);

                                          (d)

                                          no spaces between digits. No spaces or other signs between thousands;

                              (7)

                              date field: ‘YYYYMMDD’ (year in four digits, month in two digits, day in two digits);

                              (8)

                              budget code (field F109) required format without spaces: ‘999999999999999’ (where ‘9’ stands for any figure between 0 and 9);

                              (9)

                              quotation marks (‘’) are not allowed at the beginning or at the end of the records. The semicolon field separator ‘;’ must not be used in data in text format;

                              (10)

                              all fields: no spaces at the beginning or end of a field;

                              (11)

                              files satisfying these rules will look like the following (example for financial year 2004):

                                          F100;F101;F106;F107;F108;F109

                                          BE01;154678;+152.50;EUR;20030715;050201011000001

                                          BE01;024578;-1000.00;EUR;20030905;050208031502002

                                          BE01;154985;9999.20;EUR;20030101;050205011100001

                                          BE01;100078;+152.75;EUR;20030331;050208091515002

                                          BE01;215452;+0.50;EUR;20030615;050201011000002 (Please note +0.50 and not +.50)

                                          BE01;123456;21550.15;EUR;20030101;050805013810001

                                          etc.

                                          (other data rows with the fields in the same order).

                  2.5.

                  Data files with the characteristics as described under 2.4 shall be sent with consignment type ‘X-TABLE-DATA’ (see ‘eDAMIS client’).

                  2.6.

                  The computer program for checking the format of computer files before sending them to the Commission (WinCheckCsv) is included in the data transfer program (eDAMIS client). The paying agencies are invited to download the check program from CIRCA separately for offline validation purposes.

            3.   Annual declaration

                  3.1.

                  The coordinating body of the Member State must send either one annual declaration file for all paying agencies or separate annual declaration files for each paying agency. An annual declaration file should contain the total amounts by paying agency together with the budget and currency codes, for both EAGF and EAFRD measures (2).

                  3.2.

                  The files should have the characteristics as described under 2.4. Each line should contain the following fields (in this order):

                              (a)

                              :

                              F100

                              :

                              paying agency code

                              (b)

                              :

                              F109

                              :

                              budget code

                              (c)

                              :

                              F106

                              :

                              amount expressed in the currency code F107

                              (d)

                              :

                              F107

                              :

                              currency code.

                  3.3.

                  Files satisfying the rules will look like the following (example for financial year 2007):

                              F100;F109;F106;F107

                              BE01;050205011100014;218483644.90;EUR

                              BE01;050212012003012;29721588.82;EUR

                              BE01;050212012000022;26099931.75;EUR

                              BE01;050208031502013;20778423.44;EUR

                              BE01;050212052040001;16403776.45;EUR

                              BE01;050405011132001;8123456.45;EUR

                              etc (3).

                  3.4.

                  Annual declaration files shall be sent through STATEL/eDAMIS with consignment type ‘ANNUAL-DECLARATION’.

            4.   Explanation of differences

                  4.1.

                  In the case of differences between the annual declaration and monthly or quarterly declaration or X-table data the coordinating body of the Member State should send either one ‘difference-explanation’ file for all paying agencies or separate ‘difference-explanation’ files for each paying agency. Such file(s) should explain, through standard codes, the difference by budget code between the annual declaration and monthly declaration (T104) or between annual declaration and quarterly declaration (SFC2007) or between annual declaration and the sum of the records (Σ F106) of the X-table data.

                  4.2.

                  The files should have the characteristics as described under 2.4. Each line should contain the following fields (in this order):

                              (a)

                              :

                              F100

                              :

                              paying agency code

                              (b)

                              :

                              F109

                              :

                              budget code

                              (c)

                              :

                              Exco

                              :

                              explanation-reconciliation code

                              (d)

                              :

                              F106

                              :

                              amount of the explained difference in EURO.

                  4.3.

                  The explanation-reconciliation code must be expressed only once per budget code (F109) by a three-character code corresponding to the following code list:

                                 Code EAGF

                                             (A)

                                          Type of difference [Annual Declaration to (=MINUS) Monthly Declaration (T104)]

                              A01

                              Administrative error (outstanding amounts to be recovered at the end of the financial year and credited to the EAGF via the annual declaration)

                              A02

                              Rounding error

                              A03

                              Misposting error (data input on wrong budget code)

                              A04

                              Cut-off error (amount in annual declaration but not reported in T104)

                              A05

                              Cut-off error (amount in T104 but not declared in annual declaration)

                              A06

                              Payment error (payment pending in the bank)

                              A07

                              Late payment correction

                              A08

                              Ceiling error (correction because expenditure passed ceiling)

                              A09

                              Off-set of irrecoverable amount

                              A10

                              Off-set of irrecoverable amount (50/50 rule)

                              A11

                              Correction due to recovery of outstanding debts

                              A12

                              Correction due to double entry of expenditure

                              A13

                              Reallocation of expenditure by Fund (national or community)

                              A20

                              Conformity corrections

                              A21

                              Adjustments on entitlements

                              A22

                              Modulation not declared

                              A23

                              Exchange rate corrections

                              A90

                              Public storage (eFAUDIT 13th period)

                              A99

                              Other error

                                 Code EAFRD

                                             (B)

                                          Type of difference [Annual Declaration to (=MINUS) Quarterly Declaration (SFC2007)]

                              B01

                              Administrative error (outstanding amounts actually recovered but not yet deducted in the quarterly declarations during the reference period and credited to the EAFRD via the annual declaration)

                              B02

                              Rounding error

                              B03

                              Misposting error (data input on wrong budget code)

                              B04

                              Cut-off error (amount in annual declaration but not reported in quarterly declaration)

                              B05

                              Cut-off error (amount in quarterly declaration but not declared in annual declaration)

                              B06

                              Payment error (payment pending in the bank)

                              B11

                              Correction due to recovery of outstanding debts

                              B12

                              Correction due to double entry of expenditure

                              B13

                              Reallocation of expenditure by Fund (national or community)

                              B14

                              Co-financing rate error (amount with wrong co-financing rate in annual declaration)

                              B15

                              Co-financing rate error (amount with wrong co-financing rate in quarterly declaration)

                              B16

                              Difference due to co-financing rate in quarterly declaration

                              B23

                              Exchange rate corrections

                              B99

                              Other error

                                 Code X-table

                                             (C)

                                          Type of difference [Annual Declaration to (=MINUS) X-table (EAGF and EAFRD)]

                              C01

                              Administrative error (outstanding amounts to be recovered at the end of the financial year and credited to the EAGF via the annual declaration)

                              C02

                              Rounding error

                              C03

                              Misposting error (data input on wrong budget code)

                              C04

                              Cut-off error (amount in annual declaration but not reported in X-table)

                              C05

                              Cut-off error (amount in X-table but not declared in annual declaration)

                              C06

                              Payment error (payment pending in the bank)

                              C07

                              Late payment correction in AD

                              C08

                              Ceiling error (correction in AD because expenditure passed ceiling)

                              C09

                              Off-set of irrecoverable amount

                              C10

                              Off-set of irrecoverable amount (50/50 rule)

                              C11

                              Correction due to recovery of outstanding debts

                              C12

                              Correction due to double entry of expenditure

                              C13

                              Reallocation of expenditure by Fund (national or community)

                              C14

                              EAFRD: Co-financing rate error (amount with wrong co-financing rate in annual declaration)

                              C15

                              EAFRD: Co-financing rate error (amount with wrong co-financing rate in X-table)

                              C20

                              Conformity corrections

                              C21

                              Adjustments on entitlements

                              C22

                              Modulation not declared

                              C23

                              Exchange rate corrections

                              C24

                              EAGF – 25 % retention on amounts resulting from cross-compliance (R1782/2003, Art. 9)

                              C25

                              EAGF – 20 % retention on amounts recovered following irregularities (R1290/2005, Art. 32)

                              C98

                              Not required X-table data

                              C99

                              Other error

                  4.4.

                  Files satisfying the rules will look like the following (example for financial year 2008):

                              F100;F109;Exco;F106

                              AT01;050207011401006;A03;+505.90

                                 The amount declared in the annual declaration is EUR 505,90 higher than the amount (wrongly) declared in the monthly declarations [Tables 104].

                              AT01;050207011403006;A03;-505.90

                                 The amount declared in the annual declaration is EUR 505,90 smaller than the amount (wrongly) declared in the monthly declarations [Tables 104].

                              AT01;050302180000004;A01;-125.80

                                 The amount declared in the annual declaration is EUR 125,80 lower than the amount declared in the monthly declarations [Tables 104] due to the correction on ‘administrative errors’.

                              AT01;050302270000001;C04;+31.05

                                 The amount declared in the annual declaration is EUR 31,05 higher than the amount reported in the X-table due to a cut-off problem.

                              AT01;050302270000001;C05;-81.00

                              AT01;050405011321001;B02;+3.04

                              AT01;050405013211001;C15;+3075.07

                              AT01;050405013211001;B02;-0.80

                              AT01;050405013211001;C14;-688.23

                              etc.

                  4.5.

                  The ‘difference-explanation’ files shall be sent through STATEL/eDAMIS with consignment type ‘DIFFERENCE-EXPLANATION’.

            5.   Documentation (code list)

                  5.1.

                  In case where codes are used for fields, for which Annex III does not enforce standard codes, the coordinating body of the Member State must transfer a code list for each paying agency through STATEL/eDAMIS in order to explain all these used codes.

                  5.2.

                  This code list can have the look and feel of an ordinary letter. The identity of the paying agency and the name or administrative unit of the addressee shall be clearly marked.

                  5.3.

                  The eDAMIS client includes a specific consignment type for this kind of tabular transfer, i.e. ‘CODE-LIST’.

            6.   Data transfer

      The coordinating body must send the computer files completely and only once.
      If the coordinating body notices that false data were transmitted or a problem occurred with the data transfer, the Commission has to be informed immediately. All files, which contain incorrect information, are to be indicated. Therefore, the Commission is to be asked to delete these files. Thereafter, in order to avoid an overlapping of computer records or data files, the coordinating body must send the corrected computer files to replace entirely the previous incorrect information.

         (1)  Note: You should first read the preliminary remark concerning ‘quantities’ in Chapter 5 of Annex III.

         (2)  See Article 6(b) and (c) of Regulation (EC) No 885/2006.

         (3)  Budget codes, for which no expenditure is declared, should not be included in the annual declaration file.

      ANNEX III

         ‘AIDE-MÉMOIRE’

      FINANCIAL YEAR 2012
      TABLE OF CONTENTS
      Annex III ‘Aide-mémoire’

                  1.

               Data relating to payments:

                  1.1.

               F100: name of paying agency

                  1.2.

               F101: reference number of payment

                  1.3.

               F103: type of payment

                  1.4.

               F105: payment with sanction

                  1.5.

               F105B: cross-compliance: reduction or exclusion from payments

                  1.6.

               F105C: amount (EUR) not paid: reduction or exclusion from payments as a result of administrative and/or on-the-spot checks

                  1.7.

               F106: amount in EURO

                  1.8.

               F106A: public expenditure in EURO

                  1.9.

               F107: currency unit

                  1.10.

               F108: date of payment

                  1.11.

               F109: budget code

                  1.12.

               F110: marketing year or period

                  2.

               Data relating to beneficiary (applicant):

                  2.1.

               F200: identification code

                  2.2.

               F201: name

                  2.3.

               F202A: applicant’s address (street and number)

                  2.4.

               F202B: applicant’s address (international post code)

                  2.5.

               F202C: applicant’s address (municipality or city)

                  2.6.

               F205: holding in less-favoured region

                  2.7.

               F207: region and sub-region in the Member State

                  2.8.

               F220: identification code of the intermediate organisation

                  2.9.

               F221: name of the intermediate organisation

                  2.10.

               F222B: organisation’s address (international post code)

                  2.11.

               F222C: organisation’s address (municipality or city)

                  3.

               Data relating to declaration/application:

                  3.1.

               F300: number of declaration/application

                  3.2.

               F300B: date of declaration/application

                  3.3.

               F301: number of contract/project (where applicable)

                  3.4.

               F304: authorising office

                  3.5.

               F305: number of certificate/licence

                  3.6.

               F306: date of issue of the certificate/licence

                  3.7.

               F307: office holding supporting documents

                  4.

               Data relating to security:

                  4.1.

               F402: amount of processing security (others than tender securities) in EURO

                  5.

               Data relating to products:

                  5.1.

               F500: product code/rural development sub-measure code

                  5.2.

               F502: quantity paid (number of animals, hectares, etc.)

                  5.3.

               F503: quantity covered by payment application lodged (quantity claimed)

                  5.4.

               F508A: area covered by payment application lodged

                  5.5.

               F508B: area covered by payment made

                  5.6.

               F509A: area wrongly declared

                  5.7.

               F510: Community regulation and article number

                  5.8.

               F511: EAGF rate of aid (EUR) per unit of measurement

                  5.9.

               F531: total alcoholic strength by volume

                  5.10.

               F532: natural alcoholic strength by volume

                  5.11.

               F533: wine growing zone

                  6.

               Data relating to inspections:

                  6.1.

               F600: on-the-spot inspection

                  6.2.

               F601: date of inspection

                  6.3.

               F602: application reduced

                  6.4.

               F603: reason for reduction

                  7.

               Data relating to payment entitlements:

                  7.1.

               F700: amount of payment entitlement in EURO

                  7.2.

               F702: area covered by payment made

                  7.3.

               (A) Payment entitlements based on areas (normal entitlements)

                  7.4.

               F703: amount in EURO of payment entitlement

                  7.5.

               F703A: area covered by payment application lodged

                  7.6.

               F703B: area determined

                  7.7.

               F703C: area not found

                  7.8.

               (B) Payment entitlements subject to special conditions

                  7.9.

               F707: amount in EURO of payment entitlement

                  7.10.

               F707A: number of livestock units (LU) in the reference period

                  7.11.

               F707B: number of livestock units (LU) declared

                  7.12.

               F707C: number of livestock units (LU) determined

                  8.

               Additional data relating to export refunds:

                  8.1.

               F800: net weight/quantity

                  8.2.

               F800B: unit of measurement for field F800

                  8.3.

               F801: application number (export refunds: SAD)

                  8.4.

               F802: customs office of placing under customs supervision

                  8.5.

               F802B: customs office of exit

                  8.6.

               F804: export refund code

                  8.7.

               F805: code for destination

                  8.8.

               F808: date of advance fixing

                  8.9.

               F809: last day of validity (advance fixing)

                  8.10.

               F812: reference of the invitation to tender if applicable (advance fixing)

                  8.11.

               F814: day of acceptance of payment declaration (COM-7)

                  8.12.

               F816: date of acceptance of export declaration

                  8.13.

               F816B: date of export from the EU territory

                  9.

               (not used)

         General remark: significance of the X, A and D codes used in Annex I:

      All the information marked ‘X’ or ‘A’ is obligatory.

                  ‘X’

                  =

                  data element already included in the previous version of this Regulation.

                  ‘A’

                  =

                  data element to be added compared to the previous version of this Regulation.

                  ‘D’

                  =

                  data element to be deleted compared to the previous version of this Regulation.

            Where a data request makes no sense under particular circumstances or is not applicable for the Member States concerned, then put NULL value, which shall be represented by two consecutive semicolons (;;) in the CSV format data file or put a zero value (0.00).
      1.   Data relating to payments:

      Preliminary remark: In this section, the term ‘payment’ refers to both the EAGF and EAFRD payments and the receipts.
      1.1.   F100: name of paying agency

      Required format: to be expressed by a code (see the code list F100 kept up-to-date on CAP-ED):
      https://webgate.ec.europa.eu/agriportal/awaiportal/
      1.2.   F101: reference number of payment

      The reference number identifying the payment clearly in the paying agency’s accounts. Removals relating to food aid shall not be considered as sales of intervention products. In this particular case field F101 can be ignored.
      1.3.   F103: type of payment

      Required format: to be expressed by a one-character code corresponding to the following code list:

                  Code

                  Significance

                  0

                  Food Aid

                  1

                  Advance or partial payment

                  2

                  Final payment (first and single payment, or settlement of the balance after advance payment, or normal export refund payment)

                  3

                  Recovery/reimbursement (following a sanction)/correction

                  4

                  Receipt of amounts (not preceded by an advance or final payment)

                  5

                  Pre-financing payment export refund

                  6

                  No financial transaction

            1.4.   F105: payment with sanction

      Required format: yes = ‘Y’; no = ‘N’.
      1.5.   F105B: cross-compliance: reduction or exclusion from payments

      For EAGF, the field F105B must be used to indicate the amount reduced or excluded (negative amount) on the basis of Article 23 of Council Regulation (EC) No 73/2009 (1). This negative amount (in EURO) resulting from cross-compliance control system must only be shown once per beneficiary under direct aids. It concerns the 100 % reduction to the farmer, i.e. without the 25 % retention provided for in Article 25 of Council Regulation (EC) No 73/2009.
      For EAFRD, the field is related to the public expenditure. The field must be used to indicate the amount reduced or excluded (negative amount) on the basis of Article 51 of Council Regulation (EC) No 1698/2005 (2). This negative amount (in EURO) resulting from cross-compliance control system must only be shown once per beneficiary under the corresponding EAFRD budget codes.
      Required format: + 99 …… 99.99 or – 99 … 99.99, where 9 stands for any number from 0 to 9 inclusive.
      1.6.   F105C: amount (EUR) not paid: reduction or exclusion from payments as a result of administrative and/or on-the-spot checks

      The field must be used to indicate the amount reduced or excluded on the basis of administrative and/or on-the-spot checks pursuant to the sector relevant regulation. For EAFRD, the field is related to the public expenditure. This (negative) amount resulting from administrative and/or on-the-spot checks must be reported in field F105C for each budget post for which a reduction or exclusion has been made. This negative amount (in EURO) must only be shown once per beneficiary.
      The amount resulting from cross-compliance should be reported in field F105B and consequently, should not form part of the (negative) amount to be reported in field F105C.
      Required format: + 99 …… 99.99 or – 99 … 99.99, where 9 stands for any number from 0 to 9 inclusive.
      1.7.   F106: amount in EURO

      Amount of each individual item of payment in EURO.
      The amounts in field F106 relate to the EAGF and EAFRD expenditure only. National expenditure shall not appear under this heading.
      For EAGF, the sum of these amounts (F106) by budget code (F109) shall in principle correspond with the amounts declared in Table 104.
      For EAFRD, the sum of these amounts (F106) by budget code (F109) shall in principle correspond with the amounts calculated in the quarterly declarations of expenditure for the same period.
      Required format: + 99 …… 99.99 or – 99 … 99.99, where 9 stands for a digit from 0 to 9.
      1.8.   F106A: public expenditure in EURO

      Amount of any public contribution to the financing of operations whose origin is the budget of the State, of regional and local authorities, of the European Communities and any similar expenditure.
      The sum of these amounts (F106A) by budget code (F109) shall in principle correspond with the certified public expenditure declared in the EAFRD table.
      Required format: + 99 …… 99.99 or – 99 … 99.99, where 9 stands for a digit from 0 to 9.
      1.9.   F107: currency unit

      Required format: EUR.
      1.10.   F108: date of payment

      The date determining the month of declaration to the EAGF/EAFRD.
      Required format: ‘YYYYMMDD’ (year in four digits, month in two digits, day in two digits).
      1.11.   F109: budget code

      For EAGF, the full code of the Activity Based Budgeting structure must be given, including the title, chapter, article, item and sub-item.
      For EAFRD budget line 05040501, the budget sub-items must be given according to Annex IV.
      Required ABB-format without spaces: ‘999999999999999’, where 9 stands for a digit from 0 to 9. Missing positions shall be filled with zeroes (e.g. 05020901160 becomes 050209011600000).
      1.12.   F110: marketing year or period

      For intervention products the Commission needs to know the marketing year to which the product corresponds or the quota period it is to be set off against.
      For EAFRD measures only, the programming period must be expressed as:
      ‘2007-2013’ or ‘2000-2006’.
      2.   Data relating to beneficiary (applicant):

      Preliminary remark: The fields F200, F201, F202A, F202B and F202C must always be used to identify the beneficiary of a payment, i.e. the final beneficiary. The fields F220, F221, F222B and F222C may only be used if a payment is made to the beneficiary through an intermediate organisation.
      The field F207 is only related to the field F200.
      2.1.   F200: identification code

      The individual unique identifier allocated to each applicant at Member State level.
      2.2.   F201: name

      The applicant’s last name and first name, or the business name.
      2.3.   F202A: applicant’s address (street and number)

      2.4.   F202B: applicant’s address (international post code)

      2.5.   F202C: applicant’s address (municipality or city)

      2.6.   F205: holding in less-favoured region

      In the case of support for a holding in a less-favoured area, this must be indicated here.
      Required format: yes = ‘Y’; no = ‘N’.
      2.7.   F207: region and sub-region in the Member State

      Region and sub-region code (NUTS 3) is defined by the main activities of the holding of the beneficiary to which the payment is assigned.
      The code ‘Extra Region’ (MSZZZ) should only be indicated in cases e.g. where no NUTS 3 code exists.
      Required format: NUTS 3 code as specified in the code list F207 on CAP-ED: https://webgate.ec.europa.eu/agriportal/awaiportal/
      2.8.   F220: identification code of the intermediate organisation

      The individual unique identifier allocated to intermediate organisations at Member State level.
      The payment is made to the beneficiary via the intermediate organisation, i.e. via each intermediate institution or directly to this organisation.
      2.9.   F221: name of the intermediate organisation

      The organisation’s name.
      2.10.   F222B: organisation’s address (international post code)

      2.11.   F222C: organisation’s address (municipality or city)

      3.   Data relating to declaration/application:

      3.1.   F300: number of declaration/application

      This must enable the declaration/application to be traced through the Member States’ files. It should be unique for interventions in agricultural markets, direct aids and rural development ensuring the clear identification of the number of the declaration/application in the accounting system.
      3.2.   F300B: date of declaration/application

      The date of receipt of the declaration/application by the paying agency or by one of its delegated bodies (including any divisional or regional offices thereof).
      In the case of payments under the national support programmes in the wine sector, the date of application shall be the one specified in Article 37(b) of Commission Regulation (EC) No 555/2008 (3).
      In the case of rural development support, for measures subject to Title 1 of Commission Regulation (EU) No 65/2011 (4) the date of declaration is related to the payment claim referred to in Article 8 of Regulation (EU) No 65/2011. In the case of rural development measures which are subject to Title 2 of that Regulation, the date of application is related to the payment claim referred to in Article 2(b) of Regulation (EU) No 65/2011).
      Required format: ‘YYYYMMDD’ (year in four digits, month in two digits, day in two digits).
      3.3.   F301: number of contract/project (where applicable)

      For EAFRD measures and programmes, a unique identification number must be allocated to each project.
      3.4.   F304: authorising office

      This is the office responsible for administrative control and authorisation, e.g. the region. The more decentralised the management of the scheme is, the more important this information becomes.
      3.5.   F305: number of certificate/licence

      ‘N’= no, if not applicable.
      3.6.   F306: date of issue of the certificate/licence

      This field must be completed when a number of certificate/license is indicated in field F305.
      Required format: ‘YYYYMMDD’ (year in four digits, month in two digits, day in two digits).
      3.7.   F307: office holding supporting documents

      Only where this is not the same as that specified in field F304.
      4.   Data relating to security:

      4.1.   F402: amount of processing security (others than tender securities) in EURO

      In the case of advance payments in the wine sector (budget post 05020908) the amount of the security lodged must be indicated.
      Required format: + 99 …… 99.99 or – 99 … 99.99, where 9 stands for a digit from 0 to 9.
      5.   Data relating to products:

      : as a basic rule, quantities, areas and numbers of animals must only be shown once. In the case of an advance payment followed by a balance payment, the quantity must be shown in the record of the advance payment. This is also true for cases where the advance payment and balance payment are booked on different budget sub-posts (advances and balance). Adjustments to quantities, areas and numbers of animals must be shown in the records covering the balance or subsequent payments. In the case of sums recovered, if the amount applied for is reduced because of incorrect quantities, areas or numbers of animals, the adjustments to the quantities must be indicated by a minus sign.
      5.1.   F500: product code/rural development sub-measure code

      The Member States must draw up their own lists of codes, to be detailed in the explanatory note to the payment file(s).
      In the case of rural development measures under EAFRD budget post 05040501, indicate where applicable, a code per sub-measure implemented (e.g. type of agri-environmental measure).
      In the case of export refunds: F500 is only required if F804 contains ingredients for which export refund is fixed. Then in F500, the code of the goods (in principle the CN code declared in box 33 of the SAD; 8 digits) must be indicated for non-Annex 1 goods, or the product code for the final processed agricultural products.
      5.2.   F502: quantity paid (number of animals, hectares, etc.)

      See preliminary remarks in heading 5 (data relating to products).
      For the wine sector, the products obtained after distillation shall be expressed by alcoholic strength.
      For all other sectors, the quantity paid shall be expressed in the unit which is laid down in the Regulation as the basis for the premium payment.
      Required format: + 99 …… 99.99 or – 99 … 99.99, where 9 stands for a digit from 0 to 9. With a possibility to increase the number of decimals if significant. (max 6).
      5.3.   F503: quantity covered by payment application lodged (quantity claimed)

      Required format: + 99 …… 99.99 or – 99 … 99.99, where 9 stands for a digit from 0 to 9. With a possibility to increase the number of decimals if significant (max 6).
      5.4.   F508A: area covered by payment application lodged

      The area covered by the application.
      Required format: + 99 …… 99.99 or – 99 … 99.99, where 9 stands for a digit from 0 to 9.
      5.5.   F508B: area covered by payment made

      See preliminary remark in heading 5 (data relating to products).
      The area on which the payment is made.
      Required format: + 99 …… 99.99 or – 99 … 99.99, where 9 stands for a digit from 0 to 9.
      5.6.   F509A: area wrongly declared

      The difference between the area declared and that found. Overstatement being the area declared exceeding the area found and reported with a positive figure. Understatement being the area found exceeding the area declared and reported with a negative figure.
      Required format: + 99 …… 99.99 or – 99 … 99.99, where 9 stands for a digit from 0 to 9.
      5.7.   F510: Community regulation and article number

      In the case of intervention goods, the ad hoc instrument published in the Official Journal of the European Union is required.
      5.8.   F511: EAGF rate of aid (EUR) per unit of measurement

      The field F511 must be used if data is reported in one of the required quantity fields F502, F508B and F800. The rate of aid must be expressed in the same unit of measurement as the reported quantity.
      Required format: 9 …… 9.999999, where 9 stands for a digit from 0 to 9.
      The use of six decimal places may seem odd but some regulations like Council Regulation (EC) No 660/1999 (5) fix the premium with up to five decimals even when using EUR. To cover all possibilities the number of decimals has been raised to six.
      5.9.   F531: total alcoholic strength by volume

      Expressed in %vol/hl.
      Required format: 99.99, where 9 stands for a digit from 0 to 9.
      5.10.   F532: natural alcoholic strength by volume

      Expressed in %vol/hl.
      Required format: 99.99, where 9 stands for a digit from 0 to 9.
      5.11.   F533: wine growing zone

      Wine growing zone as defined in the Appendix to Annex XIb of Council Regulation (EC) No 1234/2007 (6).
      Required format: to be expressed by one of the following codes: A, B, CI, CII, CIIIA, CIIIB.
      6.   Data relating to inspections:

      The Commission needs to know the number of inspections carried out and the number of cases where penalties have been applied as a result. Where the premium is withheld or recovered in full, zero payments must be indicated with the date of the decision in F108.
      6.1.   F600: on-the-spot inspection

      The ‘on-the-spot checks’ mentioned here are those referred to in the relevant regulations (7). They include the physical visits of the farm (code ‘F’ or code ‘C’) and/or checks by remote sensing (code ‘T’) and, the physical spot checks of goods (code ‘G’), the substitution checks (code ‘S’) and the specific substitution checks (code ‘U’) for export refunds.
      Field F601 needs to be completed only if an on-farm inspection or control on cross-compliance (‘F’ or ‘C’) is indicated in field F600.
      Field F602 needs to be completed where an on-the-spot check (‘F’, ‘C’, ‘T’, ‘G’, ‘S’ or ‘U’) is indicated in field F600.
      In the case of multiple visits concerning the same measure and the same producer only report once. Every record, be it the advance or balance payment or other, that can be related to a particular inspection, shall have the appropriate code (see below) in field F600.
      Administrative checks, within the meaning of the above-mentioned regulations (see footnote below), shall not be mentioned in F600. Nevertheless, sanctioned claims shall be identified in field F105 (code ‘Y’) and reduced or excluded amounts shall be reported in field F105C (negative amount), whether they originate from an administrative check or on-the-spot check.
      Required format: ‘N’ = no inspection, ‘F’ = on-farm inspection, ‘C’ = controls on cross-compliance, ‘T’ = inspection by remote sensing, ‘G’ = on-the-spot check of goods, ‘S’ = substitution check and ‘U’ = specific substitution check.
      In case of a combination of on-farm inspection and cross-compliance and/or inspection by remote sensing one of the corresponding codes ‘FT’, ‘CT’, ‘CF’ or ‘FTC’ must be shown.
      In the case of a combination of checks for export refunds one of the corresponding codes ‘GS’, ‘GSU’, ‘GU’ or ‘SU’ must be reported.
      6.2.   F601: date of inspection

      This field must be completed when an on-farm inspection or control on cross-compliance (‘F’ or ‘C’) is indicated in field F600. The date of inspection is not required for remote sensing checks.
      Required format: ‘YYYYMMDD’ (year in four digits, month in two digits, day in two digits).
      6.3.   F602: application reduced

      If the application has been reduced as a result of an inspection, this must be indicated here. This field must be completed when an on-the-spot inspection is indicated in field F600.
      Required format: yes = ‘Y’; no = ‘N’.
      6.4.   F603: reason for reduction

      Where there is more than one reason indicate the one justifying the highest penalty. This field must be completed when the application has been reduced as a result of an on-the-spot inspection.
      Required format: to be expressed by a code; the codes must be explained in the accompanying letter.
      7.   Data relating to payment entitlements:

      :

                  The Commission needs to know the total amount for each kind of entitlement as defined in Title III of Regulation (EC) No 73/2009.

                  Furthermore, the Commission needs to know financial information on the amounts not paid following administrative or on-the-spot checks (IACS controls).

            7.1.   F700: amount of payment entitlement in EURO

      Amount of payment entitlement in EURO, i.e. the total amount to be paid in respect of the payment entitlements as defined in Title III of Regulation (EC) No 73/2009 after performing the IACS controls.
      Required format: + 99 …… 99.99 or – 99 … 99.99, where 9 stands for a digit from 0 to 9.
      7.2.   F702: area covered by payment made

      For payment entitlements based on areas: The area on which the payment is made.
      Required format: + 99 …… 99.99 or – 99 … 99.99, where 9 stands for a digit from 0 to 9.
      If a payment is composed of normal entitlements and entitlements subject to special conditions, then the requested information under section (A) and (B) has to be filled in as appropriate. If a section is not applicable, then put NULL value in that section.
      Payment entitlements mentioned below are those referred to in Title III of Regulation (EC) No 73/2009:
      7.3.   (A) Payment entitlements based on areas (normal entitlements)

      7.4.   F703: amount in EURO of payment entitlement

      The total amount in EURO of the payment entitlement as lodged in the claim.
      Required format: + 99 …… 99.99 or – 99 … 99.99, where 9 stands for a digit from 0 to 9.
      7.5.   F703A: area covered by payment application lodged

      The ‘activated’ area covered by the aid application: For payment entitlements based on areas, this is the area ‘activated’, i.e. maximum area subject to payment (see also Article 57(2) of Commission Regulation (EC) No 1122/2009 (8)).
      Required format: + 99 …… 99.99 or – 99 … 99.99, where 9 stands for a digit from 0 to 9.
      7.6.   F703B: area determined

      The area determined as a result of administrative or on-the-spot checks.
      Required format: + 99 …… 99.99 or – 99 … 99.99, where 9 stands for a digit from 0 to 9.
      7.7.   F703C: area not found

      The difference between the ‘activated’ area declared in the aid application and the one found as a result of administrative or on-the-spot checks.
      Overstatement being the area declared exceeding the area found and reported as a positive figure. Understatement being the area found exceeding the area declared and reported as a negative figure.
      Required format: + 99 …… 99.99 or – 99 … 99.99, where 9 stands for a digit from 0 to 9.
      7.8.   (B) Payment entitlements subject to special conditions

      7.9.   F707: amount in EURO of payment entitlement

      The total amount in EURO of the payment entitlement as lodged in the claim.
      Required format: + 99 …… 99.99 or – 99 … 99.99, where 9 stands for a digit from 0 to 9.
      7.10.   F707A: number of livestock units (LU) in the reference period

      This number represents the agricultural activity exercised in the reference period expressed in LU according to Article 44(2) of Regulation (EC) No 73/2009.
      Required format: + 99 …… 99.99 or – 99 … 99.99, where 9 stands for a digit from 0 to 9.
      7.11.   F707B: number of livestock units (LU) declared

      This field must indicate the exact number of LU declared for the calendar year concerned (Article 44(2) of Regulation (EC) No 73/2009).
      Required format: + 99 …… 99.99 or – 99 … 99.99, where 9 stands for a digit from 0 to 9.
      7.12.   F707C: number of livestock units (LU) determined

      The number of LU determined as a result of administrative or on-the-spot checks, in order to check the compliance with Article 44(2) of Regulation (EC) No 73/2009.
      Required format: + 99 …… 99.99 or – 99 … 99.99, where 9 stands for a digit from 0 to 9.
      8.   Additional data relating to export refunds:

      8.1.   F800: net weight/quantity

      See preliminary remark in heading 5 (data relating to products).
      The weight or the quantity shall be expressed in the unit of measurement.
      In the case of processed products (non-Annex I goods or processed agricultural products): the quantity of the ingredient eligible for funding. If the code of the goods (F500) contains more than one ingredient eligible for funding (F804), then multiple records with corresponding amounts (F106) and quantities (F800) must be created.
      Required format: + 99 …… 99.99 or – 99 … 99.99, where 9 stands for a digit from 0 to 9. With a possibility to increase the number of decimals if significant (max 6).
      8.2.   F800B: unit of measurement for field F800

      Required format: to be expressed by a one-character code corresponding to the following table:

                  Code

                  Meaning

                  K

                  Kilogram

                  L

                  Litre

                  P

                  Piece (item)

            8.3.   F801: application number (export refunds: SAD)

      The more detailed the application number is given, the more important this information becomes. For instance, an extension to the application number such as the indication of the ingredient number will allow more precise identification of export refund data.
      8.4.   F802: customs office of placing under customs supervision

      The Member States must use the Transit Customs Office List (COL (9). This is the list of authorised customs offices for Community/common transit operations. It may be that due to its objective of ‘transit operations’ some of the customs offices might be missing although this will be the exception. In that case the Member State shall provide the name of the customs office in full.
      Required format: The format of the COL code consists of two positions to denote the country (ISO code of a Member State) followed by a six-character code that define the customs office. For instance ‘EE1000EE’.
      8.5.   F802B: customs office of exit

      Indicate the customs office, which certifies that products covered by refund applications have left the customs territory of the Community. The Member States must use the Transit Customs Office List (COL (9). This is the list of authorised customs offices for Community/common transit operations. It may be that due to its objective of ‘transit operations’ some of the customs offices might be missing although this will be the exception. In that case the Member State shall provide the name of the customs office in full.
      This information is vital for the auditors concerning substitution checks. The information is available in T5 or equivalent documents.
      Required format: The format of the COL code consists of two positions to denote the country (ISO code of a Member State) followed by a six-character code that define the customs office. For instance ‘GB000392’.
      8.6.   F804: export refund code

      In the case of non-processed agricultural products: The 12 digit product code, for which export refund is fixed.
      In cases of processed products (non-Annex I goods or processed agricultural products): the CN code(s) of the ingredient(s) for which export refund is fixed. In this case, F500 must be completed with the code of the final product. See also the explanatory note to F800 for the procedure to follow where more than one ingredient of a processed product is eligible for refund.
      8.7.   F805: code for destination

      Required format: ‘XX’, where X stands for a letter between A and Z (codes of the nomenclature of countries and territories for the external trade statistics of the Community. See Commission Regulation (EC) No 2020/2001 (10) and subsequent updates).
      In view of harmonisation, the Member States shall also use the miscellaneous category (codes Q*) of the nomenclature of countries and territories for the external trade statistics. It is known that that nomenclature does not cover all special export refund cases but the Commission does not require that kind of detail. Member States shall therefore convert their special national codes to the broader categories of the nomenclature of countries and territories for the external trade statistics before sending their data to the Commission.
      8.8.   F808: date of advance fixing

      If fixed in advance, the date on which the rate of refund was set.
      Required format: ‘YYYYMMDD’ (year in four digits, month in two digits, day in two digits).
      8.9.   F809: last day of validity (advance fixing)

      Required format: ‘YYYYMMDD’ (year in four digits, month in two digits, day in two digits).
      8.10.   F812: reference of the invitation to tender if applicable (advance fixing)

      The procedure stipulated in Article 5 of Commission Regulation (EU) No 234/2010 (11) or similar procedure for other sectors. The Commission needs the reference of the invitation to tender.
      8.11.   F814: day of acceptance of payment declaration (COM-7)

      For the beef sector: in the case of pre-financing, complete field F814 only (disregarding fields F816 and F816B); if pre-financing is not involved, complete fields F816 and F816B (disregarding field F814).
      Required format: ‘YYYYMMDD’ (year in four digits, month in two digits, day in two digits).
      8.12.   F816: date of acceptance of export declaration

      Date within the meaning of Article 5(1) of Commission Regulation (EC) No 612/2009 (12).
      Required format: ‘YYYYMMDD’ (year in four digits, month in two digits, day in two digits).
      8.13.   F816B: date of export from the EU territory

      Date of export as indicated on the export declaration or on the T5. See also Article 7(1) of Commission Regulation (EC) No 612/2009.
      Required format: ‘YYYYMMDD’ (year in four digits, month in two digits, day in two digits).
      9.   (Not used)

         (1)  OJ L 30, 31.1.2009, p. 16.

         (2)  OJ L 277, 21.10.2005, p. 1.

         (3)  OJ L 170, 30.6.2008, p. 1.

         (4)  OJ L 25, 28.1.2011, p. 1.

         (5)  OJ L 83, 27.3.1999, p. 10.

         (6)  OJ L 299, 16.11.2007, p.1.

         (7)  Commission Regulation (EU) No 65/2011 [rural development].
      Council Regulation (EC) No 73/2009 [direct support schemes].
      Commission Regulation (EC) No 1122/2009 [direct support schemes].
      Commission Regulation (EEC ) No 2159/89 [nuts].
      Commission Regulation (EC ) No 1621/1999 [dried grapes].
      Commission Regulation (EC) No 1276/2008 [export refunds].
      Commission Regulation (EC) No 968/2006 [sugar restructuring fund].

         (8)  OJ L 316, 2.12.2009, p. 65.

         (9)  http://ec.europa.eu/taxation_customs/dds2/col/col_home.jsp?Lang=en&redirectionDate=20110330

         (10)  OJ L 273, 16.10.2001, p. 6.

         (11)  OJ L 72, 20.3.2010, p. 3.

         (12)  OJ L 186, 17.7.2009, p. 1.

      ANNEX IV

         Structure of EAFRD budget codes (F109)

      INTRODUCTION
      For EAFRD, there is only one budget heading defined in the budget nomenclature: ‘05040501’.
      As the budget codes can be up to 15 figures long, the remaining 7 figures can be used for identifying the programs and measures. This will allow reconciliation of the data from the different sources on financial year, paying agency, measure and program level.
      1.   Budget code structure

      The budget codes must have the following structure:

                  —

                  the first 8 figures are constant: ‘05040501’,

                  —

                  the following 3 figures indicate the measure, according to the attached list,

                  —

                  the next 1 digit can have the following values (increasing with increasing co-financing rate:

                              1

                              non-convergence region

                              2

                              convergence region

                              3

                              outermost region

                              4

                              voluntary modulation

                              5

                              additional contribution for Portugal

                              6

                              additional funds from Article 69(5a) of Council Regulation (EC) No 1698/2005, non-convergence region

                              7

                              additional funds from Article 69(5a) of Council Regulation (EC) No 1698/2005, convergence region

                  —

                  the next digit indicates 0 = Operational Program or 1 = Network Program,

                  —

                  the last 2 figures indicate the program number: figures between ‘01’ and ‘99’ are allowed.

            2.   Example

      F109 = ‘050405011132001’ means: budget heading ‘05040501’ (EAFRD), measure ‘113’ (early retirement), convergence region (2), Operational program (0) and program number ‘01’.
      3.   List of the EAFRD measures

      AXIS 1:   IMPROVING THE COMPETITIVENESS OF THE AGRICULTURAL AND FORESTRY SECTOR

                  Code

                  Measure

                  111

                  Vocational training and information actions

                  112

                  Setting up of young farmers

                  113

                  Early retirement

                  114

                  Use of advisory services

                  115

                  Setting up of management, relief and advisory services

                  121

                  Modernisation of agricultural holdings

                  122

                  Improvement of the economic value of forests

                  123

                  Adding value to agricultural and forestry products

                  124

                  Cooperation for development of new products, processes and technologies in the agriculture and food sector and the forestry sector

                  125

                  Infrastructure related to the development and adaptation of agriculture and forestry

                  126

                  Restoring agricultural production potential damaged by natural disasters and introducing appropriate prevention actions

                  131

                  Meeting standards based on Community legislation

                  132

                  Participation of farmers in food quality schemes

                  133

                  Information and promotion activities

                  141

                  Semi-subsistence farming

                  142

                  Producer groups

                  143

                  Provision of farm advisory and extension services in Bulgaria and Romania

                  144

                  Holdings undergoing restructuring due to a reform of a common market organisation

      AXIS 2:   IMPROVING THE ENVIRONMENT AND THE COUNTRYSIDE THROUGH LAND MANAGEMENT

                  Code

                  Measure

                  211

                  Natural handicap payments to farmers in mountain areas

                  212

                  Payments to farmers in areas with handicaps, other than mountain areas

                  213

                  Natura 2000 payments and payments linked to Directive 2000/60/EC (WFD)

                  214

                  Agri-environment payments

                  215

                  Animal welfare payments

                  216

                  Non-productive investments

                  221

                  First afforestation of agricultural land

                  222

                  First establishment of agroforestry systems on agricultural land

                  223

                  First afforestation of non-agricultural land

                  224

                  Natura 2000 payments

                  225

                  Forest-environment payments

                  226

                  Restoring forestry potential and introducing prevention actions

                  227

                  Non-productive investments

      AXIS 3:   IMPROVING THE QUALITY OF LIFE IN RURAL AREAS AND ENCOURAGING DIVERSIFICATION OF ECONOMIC ACTIVITY

                  Code

                  Measure

                  311

                  Diversification into non-agricultural activities

                  312

                  Business creation and development

                  313

                  Encouragement of tourism activities

                  321

                  Basic services for the economy and rural population

                  322

                  Village renewal and development

                  323

                  Conservation and upgrading of the rural heritage

                  331

                  Training and information

                  341

                  Skills acquisition, animation and implementation of local development strategies

      AXIS 4:   LEADER

                  Code

                  Measure

                  411

                  Implementing local development strategies. Competitiveness

                  412

                  Implementing local development strategies. Environment/land management

                  413

                  Implementing local development strategies. Quality of life/diversification

                  421

                  Implementing cooperation projects

                  431

                  Running the local action group, acquiring skills and animating the territory as referred to in Article 59

      5:   TECHNICAL ASSISTANCE

                  Code

                  Measure

                  511

                  Technical assistance

      6:   COMPLEMENT TO DIRECT PAYMENT FOR BULGARIA AND ROMANIA

                  Code

                  Measure

                  611

                  Complement to direct payment