title: Commission Implementing Regulation (EU) 2017/1758 of 27 September 2017 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 the EAFRD as well as for monitoring and forecasting purposes

text:
               28.9.2017

               EN

               Official Journal of the European Union

               L 250/1

         COMMISSION IMPLEMENTING REGULATION (EU) 2017/1758
   of 27 September 2017
   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 the 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 Regulation (EU) No 1306/2013 of the European Parliament and of the Council of 17 December 2013 on the financing, management and monitoring of the common agricultural policy and repealing Council Regulations (EEC) No 352/78, (EC) No 165/94, (EC) No 2799/98, (EC) No 814/2000, (EC) No 1290/2005 and (EC) No 485/2008 (1), and in particular Article 104 thereof,
   Whereas:

               (1)

               In accordance with Article 31(1) of Commission Implementing Regulation (EU) No 908/2014 (2), the form and content of the accounting information referred to in Article 30(1)(c) of that Regulation and the way it is to be forwarded to the Commission are to be those provided in accordance with Commission Implementing Regulation (EU) 2016/1813 (3).

               (2)

               The Annexes to Implementing Regulation (EU) 2016/1813 cannot be used for their intended purposes in the financial year 2018. Implementing Regulation (EU) 2016/1813 should therefore be repealed and replaced by a new regulation setting out the form and content of the accounting information for that financial year.

               (3)

               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 30(1)(c) of Implementing Regulation (EU) No 908/2014 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 concerning EAGF and EAFRD expenditure), III (Aide-mémoire) and IV (Structure of EAFRD budget codes (F109)) to this Regulation.
   Article 2
   Implementing Regulation (EU) 2016/1813 is repealed with effect from 16 October 2017.
   Article 3
   This Regulation shall enter into force on the seventh day following that of its publication in the Official Journal of the European Union.
   It shall apply from 16 October 2017.

      This Regulation shall be binding in its entirety and directly applicable in all Member States.
      Done at Brussels, 27 September 2017.

            For the Commission

            The President

         Jean-Claude JUNCKER

      (1)  OJ L 347, 20.12.2013, p. 549.

      (2)  Commission Implementing Regulation (EU) No 908/2014 of 6 August 2014 laying down rules for the application of Regulation (EU) No 1306/2013 of the European Parliament and of the Council with regard to paying agencies and other bodies, financial management, clearance of accounts, rules on checks, securities and transparency (OJ L 255, 28.8.2014, p. 59).

      (3)  Commission Implementing Regulation (EU) 2016/1813 of 7 October 2016 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 the EAFRD as well as for monitoring and forecasting purposes (OJ L 278, 14.10.2016, p. 1).

      ANNEX I

         X-TABLE

         Financial year 2018

                  2018

                  A↓

                  2017

                  A↓

                  F100

                  F101

                  F103

                  F105

                  F105B

                  F105C

                  F106

                  F106A

                  F107

                  F108

                  F109

                  F110

                  F200

                  F201

                  F202A

                  F202B

                  F202C

                  F207

                  F220

                  F221

                  F222B

                  F222C

                  F300

                  F300B

                  F301

                  F304

                  F307

                  F500

                  F502

                  F503

                  F508A

                  F508B

                  F509A

                  F510

                  F511

                  F531

                  F532

                  F533

                  F600

                  05020101

                  1000

                  05020101

                  1000

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  05020101

                  1003

                  05020101

                  1003

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  05020102

                  1011

                  05020102

                  1011

                  05020102

                  1013

                  05020102

                  1013

                  05020201

                  1850

                  05020201

                  1850

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  05020300

                  3010

                  05020300

                  3010

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  05020300

                  3011

                  05020300

                  3011

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  05020300

                  3012

                  05020300

                  3012

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  05020300

                  3013

                  05020300

                  3013

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  05020300

                  3014

                  05020300

                  3014

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  05020499

                  3100

                  05020499

                  3100

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  05020501

                  1100

                  05020501

                  1100

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  05020503

                  1112

                  05020503

                  1112

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  05020599

                  0000

                  05020599

                  0000

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  05020603

                  0000

                  05020603

                  0000

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  05020605

                  1211

                  05020605

                  1211

                  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

                  05020699

                  0000

                  05020699

                  0000

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  05020699

                  1240

                  05020699

                  1240

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  05020703

                  0000

                  05020703

                  0000

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  05020799

                  1409

                  05020799

                  1409

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  05020803

                  0000

                  05020803

                  0000

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  05020803

                  1502

                  05020803

                  1502

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  05020811

                  0000

                  05020811

                  0000

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  05020811

                  1509

                  05020811

                  1509

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  05020812

                  0000

                  05020812

                  0000

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  05020899

                  0000

                  05020899

                  0000

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  05020899

                  1500

                  05020899

                  1500

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  05020899

                  1510

                  05020899

                  1510

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  05020899

                  1515

                  05020899

                  1515

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  05020908

                  0000

                  05020908

                  0000

                  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

                  X

                  X

                  05020999

                  0000

                  05020999

                  0000

                  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

                     05020999

                     1600

                  05020999

                  1600

                  D

                  D

                  D

                  D

                  D

                  D

                  D

                  D

                  D

                  D

                  D

                  D

                  D

                  D

                  D

                  D

                  D

                  D

                  05020999

                  1610

                  05020999

                  1610

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  05020999

                  1630

                  05020999

                  1630

                  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

                     05020999

                     1640

                  05020999

                  1640

                  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

                  05020999

                  1650

                  05020999

                  1650

                  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

                  05020999

                  1690

                  05020999

                  1690

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  05021001

                  3800

                  05021001

                  3800

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  05021001

                  3801

                  05021001

                  3801

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  05021103

                  0000

                  05021103

                  0000

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  05021104

                  0000

                  05021104

                  0000

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                     05021199

                     0000

                  05021199

                  0000

                  D

                  D

                  D

                  D

                  D

                  D

                  D

                  D

                  D

                  D

                  D

                  D

                  D

                  D

                  D

                  05021199

                  1300

                  05021199

                  1300

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  05021201

                  2000

                  05021201

                  2000

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  05021201

                  2002

                  05021201

                  2002

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  05021201

                  2003

                  05021201

                  2003

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  05021202

                  0000

                  05021202

                  0000

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  05021202

                  2011

                  05021202

                  2011

                  05021202

                  2012

                  05021202

                  2012

                  05021202

                  2013

                  05021202

                  2013

                  05021204

                  2030

                  05021204

                  2030

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  05021208

                  3120

                  05021208

                  3120

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

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                  X

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                  X

                  05021299

                  0000

                  05021299

                  0000

                  05021301

                  2100

                  05021301

                  2100

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

                  X

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                  05021304

                  2101

                  05021304

                  2101

                  X

                  X

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                  05021399

                  0000

                  05021399

                  0000

                  05021399

                  2190

                  05021399

                  2190

                  X

                  X

                  X

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                  05021499

                  0000

                  05021501

                  2300

                  05021501

                  2300

                  X

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                  05021502

                  2301

                  05021502

                  2301

                  X

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                  05021505

                  2311

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                  2311

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                  05021506

                  2320

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                  2320

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                  0000

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                  05030102

                  0010

                  05030102

                  0010

                  X

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                     05030103

                     0000

                  05030103

                  0000

                  D

                  D

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                  D

                  D

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                     05030104

                     0000

                  05030104

                  0000

                  D

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                  D

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                  D

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                  D

                  D

                  D

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                     05030105

                     0000

                  05030105

                  0000

                  D

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                  D

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                  D

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                  D

                  D

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                  D

                  D

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                  D

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                  D

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                     05030106

                     0000

                  05030106

                  0000

                  D

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                  05030107

                  0000

                  05030107

                  0000

                  X

                  X

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                  05030110

                  0010

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                  0010

                  X

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                  05030199

                  0103

                  A

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      ANNEX II

         Technical specifications for the transfer of computer files concerning the EAGF and the EAFRD expenditure

      INTRODUCTION
      These technical specifications apply in respect of the financial year 2017, which commenced on 16 October 2016.
      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 or any information system enabling electronic exchanges of information in respect of EAGF/EAFRD financial expenditure declarations. The Commission shall 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 CIRCABC website 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. Ensure 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:

                              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 that Annex are allowed.

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

                              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.

                              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.

                              The file is in ASCII coding according to the 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, HR, 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

                        Numeric fields:

                              Decimal separator: ‘.’

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

                              Fixed number of decimals (the details are set out in Annex III).

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

                              Date field: ‘YYYYMMDD’ (year in four digits, month in two digits, day in two digits).

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

                              All fields: no spaces at the beginning or end of a field.

                        Files satisfying these rules shall comply with the following structure (example for financial year 2017):

                              F100;F101;F106;F107;F108;F109

                              BE02;154678;+152.50;EUR;20170715;050201011000016

                              BE02;024578;-1000.00;EUR;20170905;050208031502013

                              BE02;154985;9999.20;EUR;20170101;050205011100012

                              BE02;100078;+152.75;EUR;20170331;050208110000031

                              BE02;215452;+0.50;EUR;20170615;050201011000016 (Please note +0.50 and not +.50)

                              etc.

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

                  2.5.

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

                  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. The paying agencies are invited to download the check program from CIRCABC 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 shall contain the total amounts by paying agency together with the budget and currency codes, for both the EAGF and the EAFRD measures (Article 29(b) and (c) of Implementing Regulation (EU) No 908/2014).

                  3.2.

                  The files shall have the characteristics as described under point 2.4. Each line shall 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 shall comply with the following structure (example for financial year 2017):

                              F100;F109;F106;F107

                              BE02;050201021011004;483644.90;EUR

                              BE02;050208110000031;29721588.82;EUR

                              BE02;050208120000043;299931.75;EUR

                              BE02;050212083120065;2778423.44;EUR

                              BE02;050301100010009;16403776.45;EUR

                              BE02;050301100010010;8123456.45;EUR

                              etc. (2)

                  3.4.

                  Annual declaration files shall be sent through the transfer program 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 shall send either one ‘difference-explanation’ file for all paying agencies or separate ‘difference-explanation’ files for each paying agency. Such file(s) shall explain, through standard codes, the difference by budget code between the annual declaration and monthly declarations (T104); the difference by budget code and/or focus area between annual declaration and quarterly declarations (SFC2014 — EAFRD programming period 2014-2020) or between annual declaration and the sum of the records (Σ F106) of the X-table data.

                  4.2.

                  The files shall have the characteristics as described under point 2.4. Each line shall contain the following fields and in following order):
                  (a)   F100: paying agency code;
                  (b)   F109: budget code;
                  (c)   Exco: explanation-reconciliation code;
                  (d)   F106: amount of the explained difference in euros.

                  4.3

                  The explanation-reconciliation code must be expressed by a code corresponding to the underneath list. For EAGF-related differences, an explanation code can only be provided once per budget code (F109). For EAFRD related differences, this single declaration should be read in light of the full explanation code including the two additional digits for the focus area (as defined hereafter).
                  For EAFRD-related differences the explanation code (as described in underneath list — codes B01 to B99) shall be extended with two additional digits comprising the respective Union priority and focus area as described in Article 5 of Regulation (EU) No 1305/2013 of the European Parliament and of the Council (3) (e.g.:
                        5a
                      for differences relating to the focus area ‘increasing efficiency in water use by agriculture’) (4). For focus areas not explicitly described in Article 5 of that Regulation; the two additional digits to use shall be ‘yy’. Differences of expenditure not related to focus areas shall be identified by adding ‘zz’.

                              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 Union)

                              A20

                              Conformity corrections

                              A21

                              Adjustments on entitlements

                              A22

                              Modulation not declared

                              A23

                              Exchange rate corrections

                              A90

                              Public storage (P-STO tables 13th period)

                              A99

                              Other error

                              Code EAFRD

                                          (B)

                                          Type of difference [Annual Declaration to (=MINUS) Quarterly Declarations (SFC2014)]

                              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 and/or focus area)

                              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 Union)

                              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

                              B30

                              Reallocation of focus area (5)

                              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/EAFRD 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 Union)

                              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 (6)

                              C25

                              EAGF — 20 % retention on amounts recovered following irregularities (7)

                              C98

                              Not required X-table data

                              C99

                              Other error

                  4.4.

                  Files satisfying the rules shall follow the following structure (example for financial year 2016):

                              F100;F109;Exco;F106

                              AT01;050207991409001;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;050208120000021;A03;-505.90

                                 The amount declared in the Annual Declaration is EUR 505.90 lower than the amount (wrongly) declared in the monthly declarations [Tables 104].

                              AT01;050302062120056;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;050302072121141;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;050460010153201;B011a;-100.00

                              AT01;050460010153201;B011c;-50.00

                                 The amount declared for measure 015 in the Annual Declaration is EUR 150.00 lower than the amounts reported via the quarterly declarations [SFC2014] due to administrative errors. There has been an administrative error of EUR 100.00 on a transaction booked under focus area 1a and a second administrative error on a payment under focus area 1c.

                                 The code for indicating administrative errors is extended with 2 digits indicating the focus area.

                              AT01;050460010153201;B301a;-100.00

                              AT01;050460010153201;B301b;+100.00

                                 The amount declared for measure 15 in the Annual Declaration is equal to the amounts reported via the quarterly declarations [SFC2014]. However EUR 100.00 has been wrongly reported within the quarterly declarations on focus area 1a and is now being rectified towards the correct focus area 1b.

                              AT01;050302072121142;C05;-81.00

                              AT01; 050460010153201;B02;+3.04

                              AT01; 050460010811101;C15;+3075.07

                              AT01; 050460011211101;C14;-688.23

                              etc.

                  4.5.

                  The ‘difference-explanation’ files shall be sent through the transfer program 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 the transfer program in order to explain all those 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 transfer medium 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 those 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 4 of Annex III.

         (2)  Budget codes for which no expenditure is declared shall not form part of the Annual Declaration file.

         (3)  Regulation (EU) No 1305/2013 of the European Parliament and of the Council of 17 December 2013 on support for rural development by the European Agricultural Fund for Rural Development (EAFRD) and repealing Council Regulation (EC) No 1698/2005 (OJ L 347, 20.12.2013, p. 487).

         (4)  A correct combination would for instance be B011a for differences related to administrative errors regarding expenditure paid under Article 5(1)(a) of Regulation (EU) No 1305/2013.

         (5)  The code B30 shall only be used to identify differences on focus areas which do not have an effect on the total expenditure reported for a respective budget code. In case there is as well an effect on the total expenditure declared, the code B03 shall be used.

         (6)  Article 100 of Regulation (EU) No 1306/2013.

         (7)  Article 55 of Regulation (EU) No 1306/2013.

      ANNEX III

         ‘Aide-mémoire’

         Financial year 2018

      TABLE OF CONTENTS

                  1

               Data relating to payments:
               23

                  1.1

               F100: name of paying agency
               23

                  1.2

               F101: reference number of payment
               23

                  1.3

               F103: type of payment
               24

                  1.4

               F105: payment with penalty
               24

                  1.5

               F105B: cross-compliance: application of the administrative penalty
               24

                  1.6

               F105C: amount (in euros) not paid: reduction or exclusion from payments as a result of administrative and/or on-the-spot checks
               24

                  1.7

               F106: amount in euros
               24

                  1.8

               F106A: public expenditure in euros
               25

                  1.9

               F107: currency unit
               25

                  1.10

               F108: date of payment
               25

                  1.11

               F109: budget code
               25

                  1.12

               F110: marketing year, calendar year or period
               25

                  2

               Data relating to beneficiary (applicant):
               25

                  2.1

               F200: identification code
               25

                  2.2

               F201: name
               25

                  2.3

               F202A: applicant's address (street and number)
               25

                  2.4

               F202B: applicant's address (national post code)
               25

                  2.5

               F202C: applicant's address (municipality or city)
               25

                  2.6

               F207: region and sub-region in the Member State
               26

                  2.7

               F220: identification code of the intermediate organisation
               26

                  2.8

               F221: name of the intermediate organisation
               26

                  2.9

               F222B: organisation's address (international post code)
               26

                  2.10

               F222C: organisation's address (municipality or city)
               26

                  3

               Data relating to aid applications/payment claims:
               26

                  3.1

               F300: number of aid application/payment claim
               26

                  3.2

               F300B: date of aid application/payment claim
               26

                  3.3

               F301: number of contract/project (where applicable)
               26

                  3.4

               F304: authorising office
               26

                  3.5

               F307: office holding supporting documents
               27

                  4

               Data relating to products:
               27

                  4.1

               F500: product code/rural development sub-measure code
               27

                  4.2

               F502: quantity paid (number of hectares, etc.)
               27

                  4.3

               F503: quantity covered by payment application lodged (quantity claimed)
               27

                  4.4

               F508A: area covered by payment application lodged
               27

                  4.5

               F508B: area covered by payment made
               27

                  4.6

               F509A: area wrongly declared
               27

                  4.7

               F510: Union regulation and article number
               28

                  4.8

               F511: EAGF rate of aid (in euros) per unit of measurement
               28

                  4.9

               F531: total alcoholic strength by volume
               28

                  4.10

               F532: natural alcoholic strength by volume
               28

                  4.11

               F533: wine-growing zone
               28

                  5

               Data relating to on-the-spot checks:
               28

                  5.1

               F600: on-the-spot checks
               28

         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 Implementing Regulation (EU) 2016/1813.

         ‘A’= data element to be added compared to that Implementing Regulation.

         ‘D’= data element to be deleted compared to that Implementing 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 payment

                  2

                  Final payment (first and single payment, or settlement of the balance after advance payment, partial payment)

                  3

                  Recovery/reimbursement (following a penalty)/correction

                  4

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

                  6

                  No financial transaction

                  7

                  Partial payment

            1.4   F105: payment with penalty

      Required format: yes = ‘Y’; no = ‘N’.
      1.5   F105B: cross-compliance: application of the administrative penalty

      For EAGF and EAFRD the field F105B must be used to indicate the amount of the administrative penalty referred to in Article 91 of Regulation (EU) No 1306/2013. This negative amount (in euros) resulting from cross-compliance control system must only be shown once per beneficiary under the corresponding budget codes.
      Required format: +99.... 99.99 or -99.... 99.99, where 9 stands for a digit from 0 to 9.
      1.6   F105C: amount (in euros) 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.
      The amount resulting from cross-compliance shall be reported in field F105B and as such, shall 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 a digit from 0 to 9.
      1.7   F106: amount in euros

      Amount of each individual item of payment in euros.
      The amounts in field F106 shall relate to the EAGF and EAFRD expenditure only. National expenditure shall not appear under this heading.
      For EAGF, the sum of those amounts (F106) by budget code (F109) shall correspond with the amounts declared in table 104.
      For EAFRD, the sum of those amounts (F106) by budget code (F109) shall 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 euros

      Amount of any public contribution to the financing of operations whose origin is the budget of the Member State, of regional and local authorities, of the Union and any similar expenditure.
      The sum of those amounts (F106A) by budget code (F109) shall in principle correspond with the amounts declared as public expenditure 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.
      1.9   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 item 05046001, the budget sub-items must be given as described in Section 1.2 of Annex IV.
      Required ABB-format without spaces: ‘999999999999999’, where 9 stands for a digit from 0 to 9.
      1.12   F110: marketing year, calendar year or period

      For intervention products, the marketing year to which the product corresponds or the quota period it is to be set off against.
      For EAFRD non-area- and non-animal-related measures, it is the calendar year of the submission of the initial application for financial support. For multiannual commitments, related to, e.g. area-based or animal-based measures, it is the calendar year in which the commitment started.
      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 shall be guaranteed in the paying agency's IT systems per applicant at Member State level for all payments.
      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 (national post code)

      2.5   F202C: applicant's address (municipality or city)

      2.6   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) shall 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/
      2.7   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.
      2.8   F221: name of the intermediate organisation

      The organisation's name.
      2.9   F222B: organisation's address (international post code)

      2.10   F222C: organisation's address (municipality or city)

      3.   DATA RELATING TO AID APPLICATIONS/PAYMENT CLAIMS
      3.1   F300: number of aid application/payment claim

      This must enable the aid application/payment claim to be traced through the Member States' files. It shall be unique for interventions in agricultural markets, direct aids and rural development ensuring the clear identification of the number of the aid application/payment claim in the paying agency's IT systems.
      3.2   F300B: date of aid application/payment claim

      The date of receipt of the aid application/payment claim 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 lodging of the application shall be the one referred to in Article 37(b) of Commission Regulation (EC) No 555/2008 (1).
      For the rural development measures; the date of declaration is related to the payment claim referred to in point (4) of Article 2(1) of Commission Delegated Regulation (EU) No 640/2014 (2).
      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   F307: office holding supporting documents

      Only where this is not the same as that specified in field F304.
      4.   DATA RELATING TO PRODUCTS

         Preliminary remark concerning quantities: as a basic rule, quantities such as areas, etc. 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 applies also to cases where the advance payment and balance payment are booked on different budget sub-items (advances and balance). Adjustments to quantities 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, the adjustments to the quantities must be indicated by a minus sign.
      4.1   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).
      For rural development measures under EAFRD budget item 05046001, the indication of the sub-measure shall be in line with the table provided for in Part 5 of Annex 1 to Commission Implementing Regulation (EU) No 808/2014 (3).
      4.2   F502: quantity paid (number of hectares, etc.)

      See preliminary remark in heading 4 (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 sector relevant regulations 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. (maximum 6).
      4.3   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. (maximum 6).
      4.4   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.
      4.5   F508B: area covered by payment made

      See preliminary remark in heading 4 (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.
      4.6   F509A: area wrongly declared

      The difference between the area declared and that measured. Overstatement being the area declared exceeding the area measured and reported with a positive figure. Understatement being the area measured 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.
      4.7   F510: Union 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.
      In the case of rural development measures under EAFRD budget item 05046001, indicate where applicable a code for the respective Union priority (focus area) for rural development (4) chosen.
      4.8   F511: EAGF rate of aid (in euros) per unit of measurement

      The field F511 must be used if data is reported in one of the required quantity fields F502 and F508B. 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.
      4.9   F531: total alcoholic strength by volume

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

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

      Wine-growing zone as defined in Appendix 1 to Annex VII to Regulation (EU) No 1308/2013 of the European Parliament and of the Council (5).
      Required format: to be expressed by one of the following codes: A, B, CI, CII, CIIIA, CIIIB.
      5.   DATA RELATING TO ON-THE-SPOT CHECKS
      This concerns the inspections carried out for the respective claim/calendar year.
      5.1   F600: on-the-spot checks

      The ‘on-the-spot checks’ mentioned here are those referred to in the relevant Regulations (6) for the claim/calendar year concerned. They include the physical visits of the farm (code ‘F’ or code ‘C’) and/or checks by remote sensing (code ‘T’).
      In the case of multiple visits concerning the same measure and 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 in field F600.
      Required format: ‘N’ = no inspection, ‘F’ = on-farm inspection, ‘C’ = controls on cross-compliance, ‘T’ = inspection by remote sensing.
      For a combination of on-farm inspection and cross-compliance and/or inspection by remote sensing; one of corresponding codes ‘FT’, ‘CT’, ‘CF’ or ‘FTC’ must be shown.

         (1)  Commission Regulation (EC) No 555/2008 of 27 June 2008 laying down detailed rules for implementing Council Regulation (EC) No 479/2008 on the common organisation of the market in wine as regards support programmes, trade with third countries, production potential and on controls in the wine sector (OJ L 170, 30.6.2008, p. 1).

         (2)  Commission Delegated Regulation (EU) No 640/2014 of 11 March 2014 supplementing Regulation (EU) No 1306/2013 of the European Parliament and of the Council with regard to the integrated administration and control system and conditions for refusal or withdrawal of payments and administrative penalties applicable to direct payments, rural development support and cross compliance (OJ L 181, 20.6.2014, p. 48).

         (3)  Commission Implementing Regulation (EU) No 808/2014 of 17 July 2014 laying down rules for the application of Regulation (EU) No 1305/2013 of the European Parliament and of the Council on support for rural development by the European Agricultural Fund for Rural Development (EAFRD) (OJ L 227, 31.7.2014, p. 18).

         (4)  Codes should be given in accordance with Article 5 of Regulation (EU) No 1305/2013. For instance: code 1a for expenditure contributing to ‘fostering knowledge transfer and innovation in agriculture, forestry, and rural areas with a focus on fostering innovation, cooperation and the development of the knowledge base in rural areas’. Expenditure relating to Article 5(4) of Regulation (EU) No 1305/2013 can be identified with the code P4. For focus areas not explicitly described in Article 5 of that Regulation; the two additional digits to use shall be ‘yy’. Expenditure not related to focus areas shall be identified by the code ‘zz’.

         (5)  Regulation (EU) No 1308/2013 of the European Parliament and of the Council of 17 December 2013 establishing a common organisation of the markets in agricultural products and repealing Council Regulations (EEC) No 922/72, (EEC) No 234/79, (EC) No 1037/2001 and (EC) No 1234/2007 (OJ L 347, 20.12.2013, p. 671).

         (6)  Commission Implementing Regulation (EU) No 809/2014 of 17 July 2014 laying down rules for the application of Regulation (EU) No 1306/2013 of the European Parliament and of the Council with regard to the integrated administration and control system, rural development measures and cross compliance. (OJ L 227, 31.7.2014, p. 69).
      Regulation (EU) No 1307/2013 of the European Parliament and of the Council of 17 December 2013 establishing rules for direct payments to farmers under support schemes within the framework of the common agricultural policy and repealing Council Regulation (EC) No 637/2008 and Council Regulation (EC) No 73/2009 (OJ L 347, 20.12.2013, p. 608).
      Commission Delegated Regulation (EU) No 639/2014 of 11 March 2014 supplementing Regulation (EU) No 1307/2013 of the European Parliament and of the Council establishing rules for direct payments to farmers under support schemes within the framework of the common agricultural policy and amending Annex X to that Regulation (OJ L 181, 20.6.2014, p. 1).
      Commission Regulation (EEC) No 2159/89 of 18 July 1989 laying down detailed rules for applying the specific measures for nuts and locust beans as provided for in Title IIa of Council Regulation (EEC) No 1035/72 (OJ L 207, 19.7.1989, p. 19).
      Commission Regulation (EC) No 1621/1999 of 22 July 1999 laying down detailed rules for the application of Council Regulation (EC) No 2201/96 as regards aid for the cultivation of grapes to produce certain varieties of dried grapes (OJ L 192, 24.7.1999, p. 21).
      Commission Regulation (EC) No 968/2006 of 27 June 2006 laying down detailed rules for the implementation of Council Regulation (EC) No 320/2006 establishing a temporary scheme for the restructuring of the sugar industry in the Community (OJ L 176, 30.6.2006, p. 32).

      ANNEX IV

         Structure of EAFRD budget codes (F109)

      1.   EAFRD PROGRAMMING PERIOD 2014-2020
      1.1.   Introduction

      For the EAFRD (programming period 2014-2020), there is only one budget item defined in the budget nomenclature: ‘05046001’.
      As budget codes can be up to 15 figures long, the remaining seven figures can be used for further identifying the expenditure. This will allow reconciliation of data from different sources on financial year, paying agency, measure and programme level.
      1.2.   Budget code structure

      The budget codes must have the structure ‘05046001 MM RRR PP’. The first eight digits are constant ‘05046001’. The following two digits ‘MM’ indicate the measure.

                  Code

                  Measure (1)

                  01

                  Knowledge transfer and information actions (Article 14)

                  02

                  Advisory services, farm management and farm relief services (Article 15)

                  03

                  Quality schemes for agricultural products and foodstuffs (Article 16)

                  04

                  Investments in physical assets (Article 17)

                  05

                  Restoring agricultural production potential damaged by natural disasters and catastrophic events and introduction of appropriate prevention actions (Article 18)

                  06

                  Farm and business development (Article 19)

                  07

                  Basic services and village renewal in rural areas (Article 20)

                  08

                  Investments in forest area development and improvement of the viability of forests (Articles 21 to 26)

                  09

                  Setting-up of producer groups and organisations (Article 27)

                  10

                  Agri-environment-climate (Article 28)

                  11

                  Organic farming (Article 29)

                  12

                  Natura 2000 and Water Framework Directive payments (Article 30)

                  13

                  Payments to areas facing natural or other specific constraints (Articles 31 and 32)

                  14

                  Animal welfare (Article 33)

                  15

                  Forest environmental and climate services and forest conservation (Article 34)

                  16

                  Cooperation (Article 35)

                  17

                  Risk management (Articles 36 to 39)

                  18

                  Financing of complementary national direct payments for Croatia (Article 40)

                  19

                  Support for LEADER local development (CLLD — community-led local development) (Articles 42, 43 and 44)

                  20

                  Technical assistance (Article 51)

                  97

                  113 — Early retirement (2)

                  98

                  131 — Meeting standards based on Union legislation (2)

                  99

                  341 — Skills acquisition, animation and implementation of local development strategies (2)

            The next three digits ‘RRR’ indicate the combination of Articles used to establish the maximum EAFRD contribution rate:

                  —

                  the first digit for the ‘Category of contribution rates’,

                  —

                  the second digit for the ‘Derogations/Other allocations’,

                  —

                  the third digit for the applicability of Articles 59(4)(d) (3) and (4)(g) (3) and Article 24(1) (4).

                  First digit

                  Article (5)

                  Category of contribution rates

                  1

                  59(3)(a)

                  Less developed regions, outermost regions and in the smaller Aegean islands within the meaning of Regulation (EU) No 229/2013

                  2

                  59(3)(b)

                  Regions whose GDP per capita for the 2007-2013 programming period was less than 75 % of the average of the EU-25 for the reference period but whose GDP per capita is above 75 % of the GDP average of the EU-27

                  3

                  59(3)(c)

                  Transition regions other than those referred to in Article 59(3)(b) of Regulation (EU) No 1305/2013

                  4

                  59(3)(d)

                  Other regions

                  5

                  —

                  Discontinued measure

                  Second digit

                  Article (6)

                  Derogations/Other allocations

                  1

                  —

                  Mainstream

                  2

                  59(4)(a)

                  Measures referred to in Articles 14, 27 and 35 of Regulation (EU) No 1305/2013, for the LEADER local development referred to in Article 32 of Regulation (EU) No 1303/2013 of the European Parliament and of the Council (7) and for operations under Article 19(1)(a)(i) of Regulation (EU) No 1305/2013

                  3

                  59(4)(b)

                  Operations contributing to the objectives of environment and climate change mitigation and adaptation

                  4

                  59(4)(c)

                  Union-level financial instruments referred to in Article 38(1)(a) of Regulation (EU) No 1303/2013

                  5

                  59(4)(e)

                  Operations receiving funding from funds transferred to the EAFRD in application of Articles 7(2) and 14(1) of Regulation (EU) No 1307/2013

                  6

                  59(4)(f)

                  Additional allocation for Portugal and Cyprus

                  7

                  —

                  Voluntary adjustment following Articles 10b and 136 of Regulation (EC) No 73/2009

                  Third digit

                  Financial instruments at Member State level — Article 59(4)(d) of Regulation (EU) No 1305/2013

                  Financial assistance — Article 59(4)(g) of Regulation (EU) No 1305/2013

                  Temporary budgetary difficulties — Article 24(1) of Regulation (EU) No 1303/2013

                  1

                  Not applicable

                  Not applicable

                  Not applicable

                  2

                  Applicable

                  Not applicable

                  Not applicable

                  3

                  Not applicable

                  Applicable

                  Not applicable

                  4

                  Applicable

                  Applicable

                  Not applicable

                  5

                  Not applicable

                  Not applicable

                  Applicable

                  6

                  Applicable

                  Not applicable

                  Applicable

                  7

                  Not applicable

                  Applicable

                  Applicable

                  8

                  Applicable

                  Applicable

                  Applicable

            The last two digits ‘PP’ indicate the programme number (figures between ‘00’ and ‘99’ are allowed) and where:

                  00

                  is for national programme

                  01 to 98

                  are for regional programmes

                  99

                  is for Rural Network programme

         Example:

      F109 = 05046001 01 431 01 means:

                     05046001: budget item ‘EAFRD’ programming period 2014-2020;

                              01

                              :

                              measure ‘Knowledge transfer and information actions (Article 14)’;

                              4

                              :

                              ‘59(3)(d) — Other regions’;

                              3

                              :

                              ‘59(4)(b) — Operations contributing to the objectives of environment and climate change mitigation and adaptation’;

                              1

                              :

                              Articles 59(4)(d) and (4)(g) and Article 24(1) are not applicable;

                              01

                              :

                              regional programme number ‘01’.

         (1)  Reference is made to the respective Article of Regulation (EU) No 1305/2013.

         (2)  Discontinued measure from programming period 2007-2013.

         (3)  Reference is made to the respective Article of Regulation (EU) No 1305/2013.

         (4)  Reference is made to the respective Article of Regulation (EU) No 1303/2013

         (5)  Reference is made to the respective Article of Regulation (EU) No 1305/2013.

         (6)  Reference is made to the respective Article of Regulation (EU) No 1305/2013.

         (7)  Regulation (EU) No 1303/2013 of the European Parliament and of the Council of 17 December 2013 laying down common provisions on the European Regional Development Fund, the European Social Fund, the Cohesion Fund, the European Agricultural Fund for Rural Development and the European Maritime and Fisheries Fund and laying down general provisions on the European Regional Development Fund, the European Social Fund, the Cohesion Fund and the European Maritime and Fisheries Fund and repealing Council Regulation (EC) No 1083/2006 (OJ L 347, 20.12.2013, p. 320).