Home Europe European Commission Commission Implementing Decision (EU) 2025/2334 of 19 Novemb...
Date: 2025-11-21 Category: Not Applicable State: Union Government Country: Europe

Commission Implementing Decision (EU) 2025/2334 of 19 November 2025 excluding from European Union financing certain expenditure incurred by certain Member States under the European Agricultural Guarantee Fund (EAGF) and under the European Agricultural Fund for Rural Development (EAFRD) (notified under document C(2025) 7762)

Issued by European Commission · Directorate-General for Agriculture and Rural Development

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Executive Summary & Key Takeaways

**Executive Summary** This is a Commission Implementing Decision (EU) 2025/2334, dated November 19, 2025. It excludes specific expenditure incurred by certain Member States under the European Agricultural Guarantee Fund (EAGF) and the European Agricultural Fund for Rural Development (EAFRD) from European Union financing. It references judgments of the Court of Justice of the European Union in cases pending on 26 August 2025. It is notified under document C(2025) 7762. **Key Points / Main Content** * **Exclusion of Expenditure:** Amounts outlined in the annex, related to expenditure by Member States' accredited paying agencies and declared under EAGF or EAFRD, are excluded from Union financing. * **Regulation References:** The decision refers to Regulations (EU) 2021/2116 and (EU) No 1306/2013, specifying the articles that continue to apply. It also considers Commission Implementing Regulations (EU) No 908/2014 and (EU) 2022/128 relating to agricultural funds and financial management. * **Verification and Conciliation:** The Commission conducted verifications, communicated results to Member States, considered their comments, initiated discussions, and examined reports issued by the Conciliation Body. * **Eligibility Criteria:** Only agricultural expenditure incurred without infringing Union law can be financed. * **Non-Recognized Amounts:** The decision indicates amounts not recognized as chargeable to EAGF and EAFRD, considering the 24-month limitation and reductions/suspensions under Article 41 of Regulation (EU) No 1306/2013. * **Addressed Member States:** The decision is addressed to Belgium, Czech Republic, Denmark, Estonia, Greece, Spain, Italy, Lithuania, Hungary, Netherlands, Poland, Portugal, Romania, and Slovak Republic. **Impact Analysis** **Member States** * **Impact**: Certain expenditures declared by the Member States under EAGF and EAFRD will not be financed by the EU. * **Action Required:** Need to adjust financial planning to account for the excluded expenditures and address the underlying issues that led to non-compliance. **Paying Agencies** * **Impact**: The financial operations of the accredited paying agencies are directly affected as certain amounts related to their declared expenditures are not reimbursed by the EU. * **Action Required**: Review the specific financial corrections applied to their declared expenditure and improve internal controls and compliance with EU regulations to avoid future exclusions.

Key Entities Referenced

European Agricultural Guarantee Fund (EAGF): Fund for financing the common agricultural policy. European Agricultural Fund for Rural Development (EAFRD): Fund for financing the rural development policy. Commission Implementing Regulation (EU) 2022/128: Laying down rules for the application of Regulation (EU) 2021/2116 of the European Parliament and of the Council on paying agencies and other bodies, financial management, clearance of accounts, checks, securities and transparency. Regulation (EU) 2021/2116: Regulation on the financing, management and monitoring of the common agricultural policy. Regulation (EU) No 1306/2013: Regulation on the financing, management and monitoring of the common agricultural policy (repealed by Regulation (EU) 2021/2116 but still applicable in parts).
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Official Journal EN of the European Union L series 2025/2334 21.11.2025 COMMISSION IMPLEMENTING DECISION(EU) 2025/2334 of 19 November 2025 excluding from European Union financing certain expenditure incurred by certain Member States under the European Agricultural Guarantee Fund (EAGF) and under the European Agricultural Fund for Rural Development (EAFRD) (notified under document C(2025) 7762) (Only the Czech, Danish, Dutch, Estonian, French, Greek, Hungarian, Italian, Lithuanian, Polish, Portuguese, Romanian, Slovak and Spanish texts are authentic) THE EUROPEAN COMMISSION, Having regard to the Treaty on the Functioning of the European Union, Having regard to Regulation (EU) 2021/2116 of the European Parliament and of the Council of 2 December 2021 on the financing, management and monitoring of the common agricultural policy and repealing Regulation (EU) No 1306/2013(1), and in particular Articles 55 and 104 thereof, 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(2), and in particular Article 52 thereof, After consulting the Committee on the Agricultural Funds, Whereas: (1) Article 4(1), point (b), Article 5, Article 7(3), Articles 9, 17, 21 and 34, Article 35(4), Articles 36, 37, 38, 40 to 43, 51, 52, 54, 56, 59, 63, 64, 67, 68, 70 to 75, 77, 91 to 97, 99 and 100, Article 102(2) and Articles 110 and 111 of Regulation (EU) No 1306/2013 continue to apply, as regards the European Agricultural Guarantee Fund (EAGF) and the European Agricultural Fund for Rural Development (EAFRD), in relation to expenditure as referred to in Article 104(1), second subparagraph, point (a), of Regulation (EU) 2021/2116. (2) In accordance with Article 52 of Regulation (EU) No 1306/2013 and Article 55 of Regulation (EU) 2021/2116, the Commission is to carry out the necessary verifications, communicate to the Member States the results of those verifications, take note of the comments of the Member States, initiate a bilateral discussion so that an agreement may be reached with the Member States in question and formally communicate its conclusions to them. (3) In accordance with Article 52(3), second subparagraph, of Regulation (EU) No 1306/2013 and Article 34(3), third subparagraph, and Article 40 of Commission Implementing Regulation (EU) No 908/2014(3), and Article 55(3), second subparagraph, of Regulation (EU) 2021/2116 and Article 37(3), third subparagraph, and Article 43 of Commission Implementing Regulation (EU) 2022/128(4), some Member States made use of the conciliation procedure. The Commission has examined the reports issued by the Conciliation Body on the outcome of these conciliation procedures. (1) OJ L 435, 6.12.2021, p. 187, ELI: http://data.europa.eu/eli/reg/2021/2116/oj. (2) OJ L 347, 20.12.2013, p. 549, ELI: http://data.europa.eu/eli/reg/2013/1306/oj. (3) 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, ELI: http://data.europa. eu/eli/reg_impl/2014/908/oj). (4) Commission Implementing Regulation (EU) 2022/128 of 21 December 2021 laying down rules for the application of Regulation (EU) 2021/2116 of the European Parliament and of the Council on paying agencies and other bodies, financial management, clearance of accounts, checks, securities and transparency (OJ L 20, 31.1.2022, p. 13, ELI: http://data.europa.eu/eli/reg_impl/2022/ 128/oj). ELI: http://data.europa.eu/eli/dec_impl/2025/2334/oj 1/54EN OJ L, 21.11.2025 (4) In accordance with Regulation (EU) No 1306/2013 and Regulation (EU) 2021/2116, only agricultural expenditure which has been incurred in a way that has not infringed Union law may be financed, subject to, as regards expenditure incurred under Regulation (EU) 2021/2116, certain limitations in Article 55(1), second and third subparagraphs, of that Regulation. (5) In the light of the verifications carried out, the outcome of the bilateral discussions and the conciliation procedures, part of the expenditure declared by certain Member States does not fulfil this requirement and can therefore not be financed under the EAGF and the EAFRD. (6) The Commission should indicate the amounts that are not recognised as being chargeable to the EAGF and the EAFRD. Those amounts do not relate to expenditure incurred more than 24 months before the Commission's written notification of the results of the verifications to those Member States, except where otherwise provided for in Article 52(4), points (b) and (c), and Article 52(5) of Regulation (EU) No 1306/2013 and Article 55(4), points (b) and (c), and Article 55(5) of Regulation (EU) 2021/2116. (7) The amounts excluded from Union financing by the present Decision should also take into account any reductions or suspensions in accordance with Article 41 of Regulation (EU) No 1306/2013 due to the fact that such reductions or suspensions are of a provisional nature and without prejudice to decisions taken pursuant to Articles 51 or 52 of that Regulation. (8) As regards the cases covered by this decision, the Commission notified the assessment of the amounts to be excluded on grounds of non-compliance with Union law to the Member States concerned in the summary report on the subject(5). (9) This Decision is without prejudice to any financial conclusions that the Commission may draw from the judgments of the Court of Justice of the European Union in cases pending on 26 August 2025, HAS ADOPTED THIS DECISION: Article 1 The amounts set out in the Annex and related to expenditure incurred by the Member States’ accredited paying agencies and declared under the EAGF or the EAFRD shall be excluded from Union financing. Article 2 This Decision is addressed to the Kingdom of Belgium, the Czech Republic, the Kingdom of Denmark, the Republic of Estonia, the Hellenic Republic, the Kingdom of Spain, the Italian Republic, the Republic of Lithuania, Hungary, the Kingdom of the Netherlands, the Republic of Poland, the Portuguese Republic, Romania and the Slovak Republic. Done at Brussels, 19 November 2025. For the Commission Christophe HANSEN Member of the Commission (5) Ares(2025) 9227496. 2/54 ELI: http://data.europa.eu/eli/dec_impl/2025/2334/ojANNEX Financial Corrections EAGF Financial corrections - excluding cross-compliance Budget Item: 6200 Member Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided State DK EU School 2024 Deficiencies in 2 key FLAT RATE 5,00% EUR - 91 026,69 0,00 - 91 026,69 Scheme controls (FY 2024). EU School 2025 Deficiencies in 2 key FLAT RATE 5,00% EUR - 104 294,02 0,00 - 104 294,02 Scheme controls (FY 2025). EU School 2022 Deficiencies in 2 key FLAT RATE 5,00% EUR - 83 466,94 0,00 - 83 466,94 Scheme controls (FYs 2022-2023). EU School 2023 Deficiencies in 2 key FLAT RATE 5,00% EUR - 135 331,44 0,00 - 135 331,44 Scheme controls (FYs 2022-2023). Total DK: EUR - 414 119,09 0,00 - 414 119,09 Member Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided State EE EU School 2022 Checks to establish the ONE OFF EUR - 26 917,27 0,00 - 26 917,27 Scheme eligibility of the aid (key control). Compliance with provisions regarding administrative checks of the aid applications and documentary evidence for the supply and distribution of products. FY 2022 (SY 2021/22). ELI: http://data.europa.eu/eli/dec_impl/2025/2334/oj 3/54 OJ L, 21.11.2025 ENEU School 2023 Checks to establish the ONE OFF EUR - 34 679,37 0,00 - 34 679,37 Scheme eligibility of the aid (key control). Compliance with provisions regarding administrative checks of the aid applications and documentary evidence. FYs 2023 and 2024 (SYs 2022/23 and 2023/24). EU School 2024 Checks to establish the ONE OFF EUR - 30 904,10 0,00 - 30 904,10 Scheme eligibility of the aid (key control). Compliance with provisions regarding administrative checks of the aid applications and documentary evidence. FYs 2023 and 2024 (SYs 2022/23 and 2023/24). Total EE: EUR - 92 500,74 0,00 - 92 500,74 Member Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided State ES Clearance of 2022 1.1. Execution of a ONE OFF EUR - 2 149 745,24 0,00 - 2 149 745,24 Accounts - guarantee in the context Financial of a recovery procedure Clearance 1.2. Time limit to launch and follow up recovery procedures (irregularities reported under Annex II of Regulation (EU) No 908/2014) 1.3. Irrecoverable amount 4/54 ELI: http://data.europa.eu/eli/dec_impl/2025/2334/oj EN OJ L, 21.11.2025Decoupled 2023 BPS - CY 2022 - all PAs ONE OFF EUR - 17 908,57 0,00 - 17 908,57 Direct Aids Clearance of 2017 Financial errors identified ONE OFF EUR - 31 212,95 0,00 - 31 212,95 Accounts - by the CB Financial Clearance Clearance of 2022 Financial errors identified ONE OFF EUR - 26 890,97 0,00 - 26 890,97 Accounts - by the CB Financial Clearance Decoupled 2023 GREENING - CY 2022 - ONE OFF EUR - 10 879,09 0,00 - 10 879,09 Direct Aids all PAs Decoupled 2023 YFP - CY 2022 - 5 PAs ONE OFF EUR - 251 421,29 0,00 - 251 421,29 Direct Aids Decoupled 2023 YFP - CY 2022 - all PAs ONE OFF EUR - 2 519 577,06 0,00 - 2 519 577,06 Direct Aids Total ES: EUR - 5 007 635,17 0,00 - 5 007 635,17 Member Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided State IT Clearance of 2020 Debt management - ONE OFF EUR - 1 426 671,94 0,00 - 1 426 671,94 Accounts - EAGF - debt recognition Financial and registration - debt Clearance recovery and reporting of debts EU School 2020 Deficiency in KC 'Checks FLAT RATE 5,00% EUR - 60 672,95 0,00 - 60 672,95 Scheme to establish the eligibility of the aid' - Reasonableness of the cost-based system - F&V and milk parts of the scheme - FYs 2020, 2021 and 2022 ELI: http://data.europa.eu/eli/dec_impl/2025/2334/oj 5/54 OJ L, 21.11.2025 ENEU School 2021 Deficiency in KC 'Checks FLAT RATE 5,00% EUR - 101 884,30 0,00 - 101 884,30 Scheme to establish the eligibility of the aid' - Reasonableness of the cost-based system - F&V and milk parts of the scheme - FYs 2020, 2021 and 2022 EU School 2022 Deficiency in KC 'Checks FLAT RATE 5,00% EUR - 25 923,55 0,00 - 25 923,55 Scheme to establish the eligibility of the aid' - Reasonableness of the cost-based system - F&V and milk parts of the scheme - FYs 2020, 2021 and 2022 EU School 2021 Deficiency in KC 'Checks ONE OFF EUR - 1 454 557,16 0,00 - 1 454 557,16 Scheme to establish the eligibility of the aid' - Respect of limits and ceilings (Annex V products) - Milk part of the scheme - FYs 2021 and 2022 EU School 2022 Deficiency in KC 'Checks ONE OFF EUR - 1 008 514,70 0,00 - 1 008 514,70 Scheme to establish the eligibility of the aid' - Respect of limits and ceilings (Annex V products) - Milk part of the scheme - FYs 2021 and 2022 Clearance of 2020 EAGF debt management ONE OFF EUR - 34 401 844,77 0,00 - 34 401 844,77 Accounts - Financial Clearance 6/54 ELI: http://data.europa.eu/eli/dec_impl/2025/2334/oj EN OJ L, 21.11.2025Clearance of 2023 EAGF debt management ONE OFF EUR - 69 505,75 0,00 - 69 505,75 Accounts - Financial Clearance Clearance of 2020 EAGF flat-rate 10% (debt FLAT RATE 10,00% EUR - 1 541 550,41 0,00 - 1 541 550,41 Accounts - management) Financial Clearance Clearance of 2020 Legality and regularity ONE OFF EUR - 2 676,83 0,00 - 2 676,83 Accounts - Financial Clearance Clearance of 2020 Milk quota sector ONE OFF EUR - 67 948,53 0,00 - 67 948,53 Accounts - Financial Clearance Fruit and 2019 Point 1.1.1. of the COL - FLAT RATE 5,00% EUR - 1 503 595,41 0,00 - 1 503 595,41 Vegetables - OP2018 - Appropriate Operational performance of the programmes administrative checks to incl establish the eligibility of withdrawals operational programmes and aid applications (key control) - AGEA Regions Fruit and 2019 Point 1.1.1. of the COL - FLAT RATE 5,00% EUR - 532 090,40 0,00 - 532 090,40 Vegetables - OP2019 - Appropriate Operational performance of the programmes administrative checks to incl establish the eligibility of withdrawals operational programmes and aid applications (key control) - AGEA Regions ELI: http://data.europa.eu/eli/dec_impl/2025/2334/oj 7/54 OJ L, 21.11.2025 ENFruit and 2020 Point 1.1.1. of the COL - FLAT RATE 5,00% EUR - 1 898 925,51 0,00 - 1 898 925,51 Vegetables - OP2019 - Appropriate Operational performance of the programmes administrative checks to incl establish the eligibility of withdrawals operational programmes and aid applications (key control) - AGEA Regions Fruit and 2021 Point 1.1.1. of the COL - FLAT RATE 5,00% EUR - 2 755,16 0,00 - 2 755,16 Vegetables - OP2019 - Appropriate Operational performance of the programmes administrative checks to incl establish the eligibility of withdrawals operational programmes and aid applications (key control) - AGEA Regions Fruit and 2020 Point 1.1.1. of the COL - FLAT RATE 5,00% EUR - 551 042,39 0,00 - 551 042,39 Vegetables - OP2020 - Appropriate Operational performance of the programmes administrative checks to incl establish the eligibility of withdrawals operational programmes and aid applications (key control) - AGEA Regions Fruit and 2021 Point 1.1.1. of the COL - FLAT RATE 5,00% EUR - 1 947 771,35 0,00 - 1 947 771,35 Vegetables - OP2020 - Appropriate Operational performance of the programmes administrative checks to incl establish the eligibility of withdrawals operational programmes and aid applications (key control) - AGEA Regions 8/54 ELI: http://data.europa.eu/eli/dec_impl/2025/2334/oj EN OJ L, 21.11.2025Fruit and 2019 Point 1.1.2.1. of the COL FLAT RATE 5,00% EUR - 73 241,10 0,00 - 73 241,10 Vegetables - - Whole Italy - PA AGEA Operational OP2018 - Calculation programmes and use of flat rates, incl scales of unit and specific withdrawals costs - values above the one validated ISMEA Fruit and 2019 Point 1.1.2.1. of the COL FLAT RATE 5,00% EUR - 137 236,61 0,00 - 137 236,61 Vegetables - - Whole Italy - PA AGEA Operational OP2018 - Calculation programmes and use of flat rates, incl scales of unit and specific withdrawals costs - values not validated ISMEA Fruit and 2019 Point 1.1.2.1. of the COL FLAT RATE 5,00% EUR - 34 373,44 0,00 - 34 373,44 Vegetables - - Whole Italy - PA AGEA Operational OP2019 - Calculation programmes and use of flat rates, incl scales of unit and specific withdrawals costs - values above the one validated ISMEA Fruit and 2020 Point 1.1.2.1. of the COL FLAT RATE 5,00% EUR - 122 672,00 0,00 - 122 672,00 Vegetables - - Whole Italy - PA AGEA Operational OP2019 - Calculation programmes and use of flat rates, incl scales of unit and specific withdrawals costs - values above the one validated ISMEA Fruit and 2021 Point 1.1.2.1. of the COL FLAT RATE 5,00% EUR - 177,98 0,00 - 177,98 Vegetables - - Whole Italy - PA AGEA Operational OP2019 - Calculation programmes and use of flat rates, incl scales of unit and specific withdrawals costs - values above the one validated ISMEA ELI: http://data.europa.eu/eli/dec_impl/2025/2334/oj 9/54 OJ L, 21.11.2025 ENFruit and 2019 Point 1.1.2.1. of the COL FLAT RATE 5,00% EUR - 56 569,77 0,00 - 56 569,77 Vegetables - - Whole Italy - PA AGEA Operational OP2019 - Calculation programmes and use of flat rates, incl scales of unit and specific withdrawals costs - values not validated ISMEA Fruit and 2020 Point 1.1.2.1. of the COL FLAT RATE 5,00% EUR - 201 886,33 0,00 - 201 886,33 Vegetables - - Whole Italy - PA AGEA Operational OP2019 - Calculation programmes and use of flat rates, incl scales of unit and specific withdrawals costs - values not validated ISMEA Fruit and 2021 Point 1.1.2.1. of the COL FLAT RATE 5,00% EUR - 292,92 0,00 - 292,92 Vegetables - - Whole Italy - PA AGEA Operational OP2019 - Calculation programmes and use of flat rates, incl scales of unit and specific withdrawals costs - values not validated ISMEA Fruit and 2020 Point 1.1.2.1. of the COL FLAT RATE 5,00% EUR - 39 055,79 0,00 - 39 055,79 Vegetables - - Whole Italy - PA AGEA Operational OP2020 - Calculation programmes and use of flat rates, incl scales of unit and specific withdrawals costs - values above the one validated ISMEA Fruit and 2021 Point 1.1.2.1. of the COL FLAT RATE 5,00% EUR - 138 050,64 0,00 - 138 050,64 Vegetables - - Whole Italy - PA AGEA Operational OP2020 - Calculation programmes and use of flat rates, incl scales of unit and specific withdrawals costs - values above the one validated ISMEA 10/54 ELI: http://data.europa.eu/eli/dec_impl/2025/2334/oj EN OJ L, 21.11.2025Fruit and 2020 Point 1.1.2.1. of the COL FLAT RATE 5,00% EUR - 78 834,09 0,00 - 78 834,09 Vegetables - - Whole Italy - PA AGEA Operational OP2020 - Calculation programmes and use of flat rates, incl scales of unit and specific withdrawals costs - values not validated ISMEA Fruit and 2021 Point 1.1.2.1. of the COL FLAT RATE 5,00% EUR - 278 655,10 0,00 - 278 655,10 Vegetables - - Whole Italy - PA AGEA Operational OP2020 - Calculation programmes and use of flat rates, incl scales of unit and specific withdrawals costs - values not validated ISMEA Fruit and 2019 Point 1.1.2.1. of the COL FLAT RATE 5,00% EUR - 9 720,54 0,00 - 9 720,54 Vegetables - - Whole Italy - PA Operational AGREA OP2018 - programmes Calculation and use of incl flat rates, scales of unit withdrawals and specific costs - values above the one validated ISMEA Fruit and 2019 Point 1.1.2.1. of the COL FLAT RATE 5,00% EUR - 45 861,35 0,00 - 45 861,35 Vegetables - - Whole Italy - PA Operational AGREA OP2018 - programmes Calculation and use of incl flat rates, scales of unit withdrawals and specific costs - values not validated ISMEA Fruit and 2019 Point 1.1.2.1. of the COL FLAT RATE 5,00% EUR - 5 329,28 0,00 - 5 329,28 Vegetables - - Whole Italy - PA Operational AGREA OP2019 - programmes Calculation and use of incl flat rates, scales of unit withdrawals and specific costs - values above the one validated ISMEA ELI: http://data.europa.eu/eli/dec_impl/2025/2334/oj 11/54 OJ L, 21.11.2025 ENFruit and 2020 Point 1.1.2.1. of the COL FLAT RATE 5,00% EUR - 22 389,43 0,00 - 22 389,43 Vegetables - - Whole Italy - PA Operational AGREA OP2019 - programmes Calculation and use of incl flat rates, scales of unit withdrawals and specific costs - values above the one validated ISMEA Fruit and 2019 Point 1.1.2.1. of the COL FLAT RATE 5,00% EUR - 29 110,02 0,00 - 29 110,02 Vegetables - - Whole Italy - PA Operational AGREA OP2019 - programmes Calculation and use of incl flat rates, scales of unit withdrawals and specific costs - values not validated ISMEA Fruit and 2020 Point 1.1.2.1. of the COL FLAT RATE 5,00% EUR - 122 297,27 0,00 - 122 297,27 Vegetables - - Whole Italy - PA Operational AGREA OP2019 - programmes Calculation and use of incl flat rates, scales of unit withdrawals and specific costs - values not validated ISMEA Fruit and 2020 Point 1.1.2.1. of the COL FLAT RATE 5,00% EUR - 11 789,04 0,00 - 11 789,04 Vegetables - - Whole Italy - PA Operational AGREA OP2020 - programmes Calculation and use of incl flat rates, scales of unit withdrawals and specific costs - values above the one validated ISMEA Fruit and 2021 Point 1.1.2.1. of the COL FLAT RATE 5,00% EUR - 30 500,99 0,00 - 30 500,99 Vegetables - - Whole Italy - PA Operational AGREA OP2020 - programmes Calculation and use of incl flat rates, scales of unit withdrawals and specific costs - values above the one validated ISMEA 12/54 ELI: http://data.europa.eu/eli/dec_impl/2025/2334/oj EN OJ L, 21.11.2025Fruit and 2020 Point 1.1.2.1. of the COL FLAT RATE 5,00% EUR - 51 403,52 0,00 - 51 403,52 Vegetables - - Whole Italy - PA Operational AGREA OP2020 - programmes Calculation and use of incl flat rates, scales of unit withdrawals and specific costs - values not validated ISMEA Fruit and 2021 Point 1.1.2.1. of the COL FLAT RATE 5,00% EUR - 132 992,83 0,00 - 132 992,83 Vegetables - - Whole Italy - PA Operational AGREA OP2020 - programmes Calculation and use of incl flat rates, scales of unit withdrawals and specific costs - values not validated ISMEA Fruit and 2019 Point 1.1.2.1. of the COL FLAT RATE 5,00% EUR - 3 863,70 0,00 - 3 863,70 Vegetables - - Whole Italy - PA Operational ARTEA OP2018 - programmes Calculation and use of incl flat rates, scales of unit withdrawals and specific costs - values above the one validated ISMEA Fruit and 2019 Point 1.1.2.1. of the COL FLAT RATE 5,00% EUR - 8 817,28 - 1 991,42 - 6 825,86 Vegetables - - Whole Italy - PA Operational ARTEA OP2018 - programmes Calculation and use of incl flat rates, scales of unit withdrawals and specific costs - values not validated ISMEA Fruit and 2019 Point 1.1.2.1. of the COL FLAT RATE 5,00% EUR - 2 970,54 0,00 - 2 970,54 Vegetables - - Whole Italy - PA Operational ARTEA OP2019 - programmes Calculation and use of incl flat rates, scales of unit withdrawals and specific costs - values above the one validated ISMEA ELI: http://data.europa.eu/eli/dec_impl/2025/2334/oj 13/54 OJ L, 21.11.2025 ENFruit and 2020 Point 1.1.2.1. of the COL FLAT RATE 5,00% EUR - 904,46 0,00 - 904,46 Vegetables - - Whole Italy - PA Operational ARTEA OP2019 - programmes Calculation and use of incl flat rates, scales of unit withdrawals and specific costs - values above the one validated ISMEA Fruit and 2019 Point 1.1.2.1. of the COL FLAT RATE 5,00% EUR - 12 647,15 0,00 - 12 647,15 Vegetables - - Whole Italy - PA Operational ARTEA OP2019 - programmes Calculation and use of incl flat rates, scales of unit withdrawals and specific costs - values not validated ISMEA Fruit and 2020 Point 1.1.2.1. of the COL FLAT RATE 5,00% EUR - 3 850,77 - 2 448,32 - 1 402,45 Vegetables - - Whole Italy - PA Operational ARTEA OP2019 - programmes Calculation and use of incl flat rates, scales of unit withdrawals and specific costs - values not validated ISMEA Fruit and 2020 Point 1.1.2.1. of the COL FLAT RATE 5,00% EUR - 2 617,78 0,00 - 2 617,78 Vegetables - - Whole Italy - PA Operational ARTEA OP2020 - programmes Calculation and use of incl flat rates, scales of unit withdrawals and specific costs - values above the one validated ISMEA Fruit and 2021 Point 1.1.2.1. of the COL FLAT RATE 5,00% EUR - 1 251,90 0,00 - 1 251,90 Vegetables - - Whole Italy - PA Operational ARTEA OP2020 - programmes Calculation and use of incl flat rates, scales of unit withdrawals and specific costs - values above the one validated ISMEA 14/54 ELI: http://data.europa.eu/eli/dec_impl/2025/2334/oj EN OJ L, 21.11.2025Fruit and 2020 Point 1.1.2.1. of the COL FLAT RATE 5,00% EUR - 11 618,66 0,00 - 11 618,66 Vegetables - - Whole Italy - PA Operational ARTEA OP2020 - programmes Calculation and use of incl flat rates, scales of unit withdrawals and specific costs - values not validated ISMEA Fruit and 2021 Point 1.1.2.1. of the COL FLAT RATE 5,00% EUR - 5 556,39 0,00 - 5 556,39 Vegetables - - Whole Italy - PA Operational ARTEA OP2020 - programmes Calculation and use of incl flat rates, scales of unit withdrawals and specific costs - values not validated ISMEA Fruit and 2019 Point 1.1.2.1. of the COL FLAT RATE 5,00% EUR - 5 387,59 - 58,57 - 5 329,02 Vegetables - - Whole Italy - PA AVEPA Operational OP2018 - Calculation programmes and use of flat rates, incl scales of unit and specific withdrawals costs - values above the one validated ISMEA Fruit and 2019 Point 1.1.2.1. of the COL FLAT RATE 5,00% EUR - 37 474,35 - 37 202,78 - 271,57 Vegetables - - Whole Italy - PA AVEPA Operational OP2018 - Calculation programmes and use of flat rates, incl scales of unit and specific withdrawals costs - values not validated ISMEA Fruit and 2019 Point 1.1.2.1. of the COL FLAT RATE 5,00% EUR - 546,42 - 327,85 - 218,57 Vegetables - - Whole Italy - PA AVEPA Operational OP2019 - Calculation programmes and use of flat rates, incl scales of unit and specific withdrawals costs - values above the one validated ISMEA ELI: http://data.europa.eu/eli/dec_impl/2025/2334/oj 15/54 OJ L, 21.11.2025 ENFruit and 2020 Point 1.1.2.1. of the COL FLAT RATE 5,00% EUR - 6 742,44 - 59,19 - 6 683,25 Vegetables - - Whole Italy - PA AVEPA Operational OP2019 - Calculation programmes and use of flat rates, incl scales of unit and specific withdrawals costs - values above the one validated ISMEA Fruit and 2019 Point 1.1.2.1. of the COL FLAT RATE 5,00% EUR - 3 643,50 - 2 186,10 - 1 457,40 Vegetables - - Whole Italy - PA AVEPA Operational OP2019 - Calculation programmes and use of flat rates, incl scales of unit and specific withdrawals costs - values not validated ISMEA Fruit and 2020 Point 1.1.2.1. of the COL FLAT RATE 5,00% EUR - 44 958,18 - 44 695,06 - 263,12 Vegetables - - Whole Italy - PA AVEPA Operational OP2019 - Calculation programmes and use of flat rates, incl scales of unit and specific withdrawals costs - values not validated ISMEA Fruit and 2020 Point 1.1.2.1. of the COL FLAT RATE 5,00% EUR - 1 594,71 0,00 - 1 594,71 Vegetables - - Whole Italy - PA AVEPA Operational OP2020 - Calculation programmes and use of flat rates, incl scales of unit and specific withdrawals costs - values above the one validated ISMEA Fruit and 2021 Point 1.1.2.1. of the COL FLAT RATE 5,00% EUR - 7 619,91 0,00 - 7 619,91 Vegetables - - Whole Italy - PA AVEPA Operational OP2020 - Calculation programmes and use of flat rates, incl scales of unit and specific withdrawals costs - values above the one validated ISMEA 16/54 ELI: http://data.europa.eu/eli/dec_impl/2025/2334/oj EN OJ L, 21.11.2025Fruit and 2020 Point 1.1.2.1. of the COL FLAT RATE 5,00% EUR - 8 439,91 0,00 - 8 439,91 Vegetables - - Whole Italy - PA AVEPA Operational OP2020 - Calculation programmes and use of flat rates, incl scales of unit and specific withdrawals costs - values not validated ISMEA Fruit and 2021 Point 1.1.2.1. of the COL FLAT RATE 5,00% EUR - 40 328,05 0,00 - 40 328,05 Vegetables - - Whole Italy - PA AVEPA Operational OP2020 - Calculation programmes and use of flat rates, incl scales of unit and specific withdrawals costs - values not validated ISMEA Fruit and 2019 Point 1.1.2.1. of the COL FLAT RATE 5,00% EUR - 7 348,41 0,00 - 7 348,41 Vegetables - - Whole Italy - PA OPLO Operational OP2018 - Calculation programmes and use of flat rates, incl scales of unit and specific withdrawals costs - values above the one validated ISMEA Fruit and 2020 Point 1.1.2.1. of the COL FLAT RATE 5,00% EUR 0,00 0,00 0,00 Vegetables - - Whole Italy - PA OPLO Operational OP2018 - Calculation programmes and use of flat rates, incl scales of unit and specific withdrawals costs - values above the one validated ISMEA Fruit and 2019 Point 1.1.2.1. of the COL FLAT RATE 5,00% EUR - 25 962,90 - 23 161,34 - 2 801,56 Vegetables - - Whole Italy - PA OPLO Operational OP2018 - Calculation programmes and use of flat rates, incl scales of unit and specific withdrawals costs - values not validated ISMEA ELI: http://data.europa.eu/eli/dec_impl/2025/2334/oj 17/54 OJ L, 21.11.2025 ENFruit and 2020 Point 1.1.2.1. of the COL FLAT RATE 5,00% EUR 0,01 0,00 0,01 Vegetables - - Whole Italy - PA OPLO Operational OP2018 - Calculation programmes and use of flat rates, incl scales of unit and specific withdrawals costs - values not validated ISMEA Fruit and 2019 Point 1.1.2.1. of the COL FLAT RATE 5,00% EUR - 1 367,95 0,00 - 1 367,95 Vegetables - - Whole Italy - PA OPLO Operational OP2019 - Calculation programmes and use of flat rates, incl scales of unit and specific withdrawals costs - values above the one validated ISMEA Fruit and 2020 Point 1.1.2.1. of the COL FLAT RATE 5,00% EUR - 5 332,63 0,00 - 5 332,63 Vegetables - - Whole Italy - PA OPLO Operational OP2019 - Calculation programmes and use of flat rates, incl scales of unit and specific withdrawals costs - values above the one validated ISMEA Fruit and 2019 Point 1.1.2.1. of the COL FLAT RATE 5,00% EUR - 11 777,71 0,00 - 11 777,71 Vegetables - - Whole Italy - PA OPLO Operational OP2019 - Calculation programmes and use of flat rates, incl scales of unit and specific withdrawals costs - values not validated ISMEA Fruit and 2020 Point 1.1.2.1. of the COL FLAT RATE 5,00% EUR - 45 912,43 - 26 892,44 - 19 019,99 Vegetables - - Whole Italy - PA OPLO Operational OP2019 - Calculation programmes and use of flat rates, incl scales of unit and specific withdrawals costs - values not validated ISMEA 18/54 ELI: http://data.europa.eu/eli/dec_impl/2025/2334/oj EN OJ L, 21.11.2025Fruit and 2020 Point 1.1.2.1. of the COL FLAT RATE 5,00% EUR - 976,17 0,00 - 976,17 Vegetables - - Whole Italy - PA OPLO Operational OP2020 - Calculation programmes and use of flat rates, incl scales of unit and specific withdrawals costs - values above the one validated ISMEA Fruit and 2021 Point 1.1.2.1. of the COL FLAT RATE 5,00% EUR - 6 922,25 0,00 - 6 922,25 Vegetables - - Whole Italy - PA OPLO Operational OP2020 - Calculation programmes and use of flat rates, incl scales of unit and specific withdrawals costs - values above the one validated ISMEA Fruit and 2020 Point 1.1.2.1. of the COL FLAT RATE 5,00% EUR - 6 859,55 0,00 - 6 859,55 Vegetables - - Whole Italy - PA OPLO Operational OP2020 - Calculation programmes and use of flat rates, incl scales of unit and specific withdrawals costs - values not validated ISMEA Fruit and 2021 Point 1.1.2.1. of the COL FLAT RATE 5,00% EUR - 48 642,06 0,00 - 48 642,06 Vegetables - - Whole Italy - PA OPLO Operational OP2020 - Calculation programmes and use of flat rates, incl scales of unit and specific withdrawals costs - values not validated ISMEA Fruit and 2019 Point 1.1.2.2. of the COL ONE OFF EUR - 1 160 116,53 0,00 - 1 160 116,53 Vegetables - - Whole Italy - PA AGEA Operational OP2018 - Ineligible costs programmes for the FV POs scheme incl withdrawals ELI: http://data.europa.eu/eli/dec_impl/2025/2334/oj 19/54 OJ L, 21.11.2025 ENFruit and 2019 Point 1.1.2.2. of the COL ONE OFF EUR - 551 184,87 0,00 - 551 184,87 Vegetables - - Whole Italy - PA AGEA Operational OP2019 - Ineligible costs programmes for the FV POs scheme incl withdrawals Fruit and 2020 Point 1.1.2.2. of the COL ONE OFF EUR - 1 967 069,93 0,00 - 1 967 069,93 Vegetables - - Whole Italy - PA AGEA Operational OP2019 - Ineligible costs programmes for the FV POs scheme incl withdrawals Fruit and 2021 Point 1.1.2.2. of the COL ONE OFF EUR - 2 854,03 0,00 - 2 854,03 Vegetables - - Whole Italy - PA AGEA Operational OP2019 - Ineligible costs programmes for the FV POs scheme incl withdrawals Fruit and 2020 Point 1.1.2.2. of the COL ONE OFF EUR - 100 129,47 0,00 - 100 129,47 Vegetables - - Whole Italy - PA AGEA Operational OP2020 - Ineligible costs programmes for the FV POs scheme incl withdrawals Fruit and 2021 Point 1.1.2.2. of the COL ONE OFF EUR - 353 927,94 0,00 - 353 927,94 Vegetables - - Whole Italy - PA AGEA Operational OP2020 - Ineligible costs programmes for the FV POs scheme incl withdrawals Fruit and 2019 Point 1.1.2.2. of the COL ONE OFF EUR - 1 079 775,07 0,00 - 1 079 775,07 Vegetables - - Whole Italy - PA Operational AGREA OP2018 - programmes Ineligible costs for the FV incl POs scheme withdrawals 20/54 ELI: http://data.europa.eu/eli/dec_impl/2025/2334/oj EN OJ L, 21.11.2025Fruit and 2019 Point 1.1.2.2. of the COL ONE OFF EUR - 842 092,55 0,00 - 842 092,55 Vegetables - - Whole Italy - PA Operational AGREA OP2019 - programmes Ineligible costs for the FV incl POs scheme withdrawals Fruit and 2020 Point 1.1.2.2. of the COL ONE OFF EUR - 3 537 806,24 0,00 - 3 537 806,24 Vegetables - - Whole Italy - PA Operational AGREA OP2019 - programmes Ineligible costs for the FV incl POs scheme withdrawals Fruit and 2020 Point 1.1.2.2. of the COL ONE OFF EUR - 1 190 974,95 0,00 - 1 190 974,95 Vegetables - - Whole Italy - PA Operational AGREA OP2020 - programmes Ineligible costs for the FV incl POs scheme withdrawals Fruit and 2021 Point 1.1.2.2. of the COL ONE OFF EUR - 3 081 328,69 0,00 - 3 081 328,69 Vegetables - - Whole Italy - PA Operational AGREA OP2020 - programmes Ineligible costs for the FV incl POs scheme withdrawals Fruit and 2022 Point 1.1.2.2. of the COL ONE OFF EUR 0,00 0,00 0,00 Vegetables - - Whole Italy - PA Operational AGREA OP2020 - programmes Ineligible costs for the FV incl POs scheme withdrawals Fruit and 2019 Point 1.1.2.2. of the COL ONE OFF EUR - 170 560,20 0,00 - 170 560,20 Vegetables - - Whole Italy - PA Operational ARTEA OP2018 - programmes Ineligible costs for the FV incl POs scheme withdrawals ELI: http://data.europa.eu/eli/dec_impl/2025/2334/oj 21/54 OJ L, 21.11.2025 ENFruit and 2019 Point 1.1.2.2. of the COL ONE OFF EUR - 180 637,90 0,00 - 180 637,90 Vegetables - - Whole Italy - PA Operational ARTEA OP2019 - programmes Ineligible costs for the FV incl POs scheme withdrawals Fruit and 2020 Point 1.1.2.2. of the COL ONE OFF EUR - 55 000,08 0,00 - 55 000,08 Vegetables - - Whole Italy - PA Operational ARTEA OP2019 - programmes Ineligible costs for the FV incl POs scheme withdrawals Fruit and 2020 Point 1.1.2.2. of the COL ONE OFF EUR - 148 846,30 0,00 - 148 846,30 Vegetables - - Whole Italy - PA Operational ARTEA OP2020 - programmes Ineligible costs for the FV incl POs scheme withdrawals Fruit and 2021 Point 1.1.2.2. of the COL ONE OFF EUR - 71 182,82 0,00 - 71 182,82 Vegetables - - Whole Italy - PA Operational ARTEA OP2020 - programmes Ineligible costs for the FV incl POs scheme withdrawals Fruit and 2022 Point 1.1.2.2. of the COL ONE OFF EUR 0,00 0,00 0,00 Vegetables - - Whole Italy - PA Operational ARTEA OP2020 - programmes Ineligible costs for the FV incl POs scheme withdrawals Fruit and 2019 Point 1.1.2.2. of the COL ONE OFF EUR - 36 168,43 - 19,66 - 36 148,77 Vegetables - - Whole Italy - PA AVEPA Operational OP2018 - Ineligible costs programmes for the FV POs scheme incl withdrawals 22/54 ELI: http://data.europa.eu/eli/dec_impl/2025/2334/oj EN OJ L, 21.11.2025Fruit and 2019 Point 1.1.2.2. of the COL ONE OFF EUR - 4 555,36 0,00 - 4 555,36 Vegetables - - Whole Italy - PA AVEPA Operational OP2019 - Ineligible costs programmes for the FV POs scheme incl withdrawals Fruit and 2020 Point 1.1.2.2. of the COL ONE OFF EUR - 56 210,04 - 2 485,84 - 53 724,20 Vegetables - - Whole Italy - PA AVEPA Operational OP2019 - Ineligible costs programmes for the FV POs scheme incl withdrawals Fruit and 2020 Point 1.1.2.2. of the COL ONE OFF EUR - 43 045,51 0,00 - 43 045,51 Vegetables - - Whole Italy - PA AVEPA Operational OP2020 - Ineligible costs programmes for the FV POs scheme incl withdrawals Fruit and 2021 Point 1.1.2.2. of the COL ONE OFF EUR - 205 682,34 0,00 - 205 682,34 Vegetables - - Whole Italy - PA AVEPA Operational OP2020 - Ineligible costs programmes for the FV POs scheme incl withdrawals Fruit and 2022 Point 1.1.2.2. of the COL ONE OFF EUR 0,00 0,00 0,00 Vegetables - - Whole Italy - PA AVEPA Operational OP2020 - Ineligible costs programmes for the FV POs scheme incl withdrawals Fruit and 2019 Point 1.1.2.2. of the COL ONE OFF EUR - 487 137,43 0,00 - 487 137,43 Vegetables - - Whole Italy - PA OPLO Operational OP2018 - Ineligible costs programmes for the FV POs scheme incl withdrawals ELI: http://data.europa.eu/eli/dec_impl/2025/2334/oj 23/54 OJ L, 21.11.2025 ENFruit and 2020 Point 1.1.2.2. of the COL ONE OFF EUR 0,09 0,00 0,09 Vegetables - - Whole Italy - PA OPLO Operational OP2018 - Ineligible costs programmes for the FV POs scheme incl withdrawals Fruit and 2019 Point 1.1.2.2. of the COL ONE OFF EUR - 94 172,96 0,00 - 94 172,96 Vegetables - - Whole Italy - PA OPLO Operational OP2019 - Ineligible costs programmes for the FV POs scheme incl withdrawals Fruit and 2020 Point 1.1.2.2. of the COL ONE OFF EUR - 821 977,35 0,00 - 821 977,35 Vegetables - - Whole Italy - PA OPLO Operational OP2019 - Ineligible costs programmes for the FV POs scheme incl withdrawals Fruit and 2021 Point 1.1.2.2. of the COL ONE OFF EUR 0,00 0,00 0,00 Vegetables - - Whole Italy - PA OPLO Operational OP2019 - Ineligible costs programmes for the FV POs scheme incl withdrawals Fruit and 2020 Point 1.1.2.2. of the COL ONE OFF EUR - 179 151,90 0,00 - 179 151,90 Vegetables - - Whole Italy - PA OPLO Operational OP2020 - Ineligible costs programmes for the FV POs scheme incl withdrawals Fruit and 2021 Point 1.1.2.2. of the COL ONE OFF EUR - 1 270 393,96 0,00 - 1 270 393,96 Vegetables - - Whole Italy - PA OPLO Operational OP2020 - Ineligible costs programmes for the FV POs scheme incl withdrawals 24/54 ELI: http://data.europa.eu/eli/dec_impl/2025/2334/oj EN OJ L, 21.11.2025Fruit and 2022 Point 1.1.2.2. of the COL ONE OFF EUR - 6 003,51 0,00 - 6 003,51 Vegetables - - Whole Italy - PA OPLO Operational OP2020 - Ineligible costs programmes for the FV POs scheme incl withdrawals Scrutiny of 2017 Scrutiny 0,5% 2017 FLAT RATE 0,50% EUR - 870 976,83 - 10 005,58 - 860 971,25 transactions 2018 2019 Scrutiny of 2018 Scrutiny 0,5% 2017 FLAT RATE 0,50% EUR - 898 224,71 - 33 108,67 - 865 116,04 transactions 2018 2019 Scrutiny of 2019 Scrutiny 0,5% 2017 FLAT RATE 0,50% EUR - 802 973,05 - 7 333,76 - 795 639,29 transactions 2018 2019 Scrutiny of 2017 Scrutiny 2,5% 2017 FLAT RATE 2,50% EUR - 95 524,10 0,00 - 95 524,10 transactions 2018 2019 Scrutiny of 2018 Scrutiny 2,5% 2017 FLAT RATE 2,50% EUR - 56 134,65 0,00 - 56 134,65 transactions 2018 2019 Scrutiny of 2019 Scrutiny 2,5% 2017 FLAT RATE 2,50% EUR - 12 587,14 0,00 - 12 587,14 transactions 2018 2019 Clearance of 2018 Weaknesses accreditation FLAT RATE 2,00% EUR - 5 058 890,26 - 851 343,93 - 4 207 546,33 Accounts - criterion delegation FY Financial 2018 Clearance Clearance of 2019 Weaknesses accreditation FLAT RATE 2,00% EUR - 44 633 922,68 - 2 901 092,51 - 41 732 830,17 Accounts - criterion delegation FY Financial 2019 Clearance Clearance of 2020 Weaknesses accreditation FLAT RATE 2,00% EUR - 42 182 221,19 - 851 560,43 - 41 330 660,76 Accounts - criterion delegation FY Financial 2020 Clearance Total IT: EUR - 160 901 747,77 - 4 795 973,45 - 156 105 774,32 ELI: http://data.europa.eu/eli/dec_impl/2025/2334/oj 25/54 OJ L, 21.11.2025 ENMember Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided State LT EU School 2022 Checks to establish the FLAT RATE 5,00% EUR - 33 084,98 0,00 - 33 084,98 Scheme eligibility of the aid (key control). Fair and verifiable calculation method of aid rates for the supply and distribution of fruit & vegetables. FY 2022 (SY 2021/22). EU School 2023 Checks to establish the FLAT RATE 5,00% EUR - 45 089,81 0,00 - 45 089,81 Scheme eligibility of the aid (key control). Fair and verifiable calculation method of aid rates for the supply and distribution of fruit & vegetables. FYs 2023 and 2024 (SYs 2022/23 and 2023/24). EU School 2024 Checks to establish the FLAT RATE 5,00% EUR - 44 115,68 0,00 - 44 115,68 Scheme eligibility of the aid (key control). Fair and verifiable calculation method of aid rates for the supply and distribution of fruit & vegetables. FYs 2023 and 2024 (SYs 2022/23 and 2023/24). Total LT: EUR - 122 290,47 0,00 - 122 290,47 26/54 ELI: http://data.europa.eu/eli/dec_impl/2025/2334/oj EN OJ L, 21.11.2025Member Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided State NL Voluntary 2023 VCS - animals CY2022 ESTIMATED BY 100,00% EUR - 1 552 847,80 0,00 - 1 552 847,80 Coupled PERCENTAGE Support Total NL: EUR - 1 552 847,80 0,00 - 1 552 847,80 Member Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided State PL Clearance of 2014 EAGF, EAFRD - not ONE OFF EUR - 17 956,12 - 17 956,12 0,00 Accounts - recovered financial errors Financial Clearance Clearance of 2015 EAGF, EAFRD - not ONE OFF EUR - 49 017,75 - 49 017,75 0,00 Accounts - recovered financial errors Financial Clearance Clearance of 2017 EAGF, EAFRD - not ONE OFF EUR - 797,04 0,00 - 797,04 Accounts - recovered financial errors Financial Clearance Clearance of 2020 Financial errors identified ONE OFF EUR - 77 095,42 0,00 - 77 095,42 Accounts - by the CB in debt Financial management Clearance Clearance of 2020 Issues related to Debt ONE OFF EUR - 7 777,31 0,00 - 7 777,31 Accounts - Management – Decision Financial not to pursue recovery Clearance (EAGF) Clearance of 2020 Issues related to Debt ONE OFF EUR - 327 328,11 0,00 - 327 328,11 Accounts - Management – Non- Financial respect of the time limit Clearance for launching recovery procedure Total PL: EUR - 479 971,75 - 66 973,87 - 412 997,88 ELI: http://data.europa.eu/eli/dec_impl/2025/2334/oj 27/54 OJ L, 21.11.2025 ENMember Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided State PT Wine - Harvest 2021 Appropriate ONE OFF EUR - 72 372,00 0,00 - 72 372,00 Insurance and performance of the Mutual Funds administrative checks covering all aid applications and payment claims to ensure compliance with the legislation governing Union support schemes (KC) - FYs 2021 to 2023 Wine - Harvest 2022 Appropriate ONE OFF EUR - 72 290,23 0,00 - 72 290,23 Insurance and performance of the Mutual Funds administrative checks covering all aid applications and payment claims to ensure compliance with the legislation governing Union support schemes (KC) - FYs 2021 to 2023 Wine - Harvest 2023 Appropriate ONE OFF EUR - 104 798,00 0,00 - 104 798,00 Insurance and performance of the Mutual Funds administrative checks covering all aid applications and payment claims to ensure compliance with the legislation governing Union support schemes (KC) - FYs 2021 to 2023 28/54 ELI: http://data.europa.eu/eli/dec_impl/2025/2334/oj EN OJ L, 21.11.2025POSEI (2014+) 2021 FY2021 Absence in FLAT RATE 10,00% EUR - 12 299,12 0,00 - 12 299,12 provisions concerning the national measures necessary to ensure compliance with the POSEI legal framework and appropriate measures to check that the advantage is passed on to the end user for the population =< EUR 40 000 POSEI (2014+) 2022 FY2022 Absence in FLAT RATE 10,00% EUR - 35 361,70 0,00 - 35 361,70 provisions concerning the national measures necessary to ensure compliance with the POSEI legal framework and appropriate measures to check that the advantage is passed on to the end user for the population =< EUR 40 000 POSEI (2014+) 2023 FY2023 Absence in FLAT RATE 10,00% EUR - 30 873,75 0,00 - 30 873,75 provisions concerning the national measures necessary to ensure compliance with the POSEI legal framework and appropriate measures to check that the advantage is passed on to the end user for the population =< EUR 40 000 ELI: http://data.europa.eu/eli/dec_impl/2025/2334/oj 29/54 OJ L, 21.11.2025 ENWine - Harvest 2021 Performance of on-the- FLAT RATE 5,00% EUR - 96 654,74 0,00 - 96 654,74 Insurance and spot checks - OTSC of Mutual Funds sufficient quality (KC) - weaknesses in FY 2021 to FY 2023 Wine - Harvest 2022 Performance of on-the- FLAT RATE 5,00% EUR - 99 028,28 0,00 - 99 028,28 Insurance and spot checks - OTSC of Mutual Funds sufficient quality (KC) - weaknesses in FY 2021 to FY 2023 Wine - Harvest 2023 Performance of on-the- FLAT RATE 5,00% EUR - 101 280,73 0,00 - 101 280,73 Insurance and spot checks - OTSC of Mutual Funds sufficient quality (KC) - weaknesses in FY 2021 to FY 2023 Total PT: EUR - 624 958,55 0,00 - 624 958,55 Member Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided State RO Scrutiny of 2020 FY 2020 Period FLAT RATE 0,50% EUR - 26 971,42 - 14,04 - 26 957,38 transactions 2021-2022 (0,5%) Scrutiny of 2020 FY 2020 Period FLAT RATE 1,50% EUR - 272 162,03 0,00 - 272 162,03 transactions 2021-2022 1,5% Scrutiny of 2020 FY 2020 Period FLAT RATE 2,50% EUR - 56 431,34 0,00 - 56 431,34 transactions 2021-2022 2,5 % Scrutiny of 2021 FY 2021 Period FLAT RATE 0,50% EUR - 17 944,04 0,00 - 17 944,04 transactions 2022-2023 (0,5%) Scrutiny of 2021 FY 2021 Period FLAT RATE 1,00% EUR - 26 265,56 0,00 - 26 265,56 transactions 2022-2023 (1%) 30/54 ELI: http://data.europa.eu/eli/dec_impl/2025/2334/oj EN OJ L, 21.11.2025Scrutiny of 2021 FY 2021 Period FLAT RATE 2,50% EUR - 9 755,68 0,00 - 9 755,68 transactions 2022-2023 2,5% Clearance of 2021 Potential irregularities ONE OFF EUR - 3 784,69 0,00 - 3 784,69 Accounts - identified and finally Financial confirmed Clearance Total RO: EUR - 413 314,76 - 14,04 - 413 300,72 Currency Gross Amount Deductions Net Decided EUR - 169 609 386,10 - 4 862 961,36 - 164 746 424,74 Financial corrections from cross-compliance Budget Item: 6200 Member Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided State CZ Cross- 2023 CY 2022 - FY FLAT RATE 2,00% EUR - 1 320 290,30 0,00 - 1 320 290,30 compliance 2023-2024 Cross- 2024 CY 2022 - FY FLAT RATE 2,00% EUR - 124,69 0,00 - 124,69 compliance 2023-2024 Total CZ: EUR - 1 320 414,99 0,00 - 1 320 414,99 Member Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided State HU Cross- 2022 CY 2021 a - FY FLAT RATE 5,00% EUR - 1 910 965,51 - 4 158,28 - 1 906 807,23 compliance 2022-2023 Cross- 2023 CY 2021 a - FY FLAT RATE 5,00% EUR - 1 487,96 0,00 - 1 487,96 compliance 2022-2023 Cross- 2024 CY 2021 a - FY 2024 FLAT RATE 5,00% EUR - 1 056,43 0,00 - 1 056,43 compliance ELI: http://data.europa.eu/eli/dec_impl/2025/2334/oj 31/54 OJ L, 21.11.2025 ENCross- 2022 CY 2021 b - FY FLAT RATE 2,00% EUR - 1 714 521,74 - 95,06 - 1 714 426,68 compliance 2022-2023 Cross- 2023 CY 2021 b - FY FLAT RATE 2,00% EUR - 2 870,37 0,00 - 2 870,37 compliance 2022-2023 Cross- 2024 CY 2021 b - FY 2024 FLAT RATE 2,00% EUR - 437,36 0,00 - 437,36 compliance Cross- 2023 CY 2022 a - FY FLAT RATE 5,00% EUR - 494 333,71 0,00 - 494 333,71 compliance 2022-2023 Cross- 2024 CY 2022 a - FY 2024 FLAT RATE 5,00% EUR - 8 307,96 0,00 - 8 307,96 compliance Cross- 2023 CY 2022 b - FY FLAT RATE 2,00% EUR - 1 757 734,51 0,00 - 1 757 734,51 compliance 2022-2023 Cross- 2024 CY 2022 b - FY 2024 FLAT RATE 2,00% EUR - 2 583,73 0,00 - 2 583,73 compliance Total HU: EUR - 5 894 299,28 - 4 253,34 - 5 890 045,94 Member Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided State IT Cross- 2021 CY 2020 FLAT RATE 10,00% EUR - 388 525,69 - 270,41 - 388 255,28 compliance Cross- 2022 CY 2021 FLAT RATE 10,00% EUR - 423 897,61 - 36,66 - 423 860,95 compliance Cross- 2023 CY 2021 FLAT RATE 10,00% EUR - 4 612,83 0,00 - 4 612,83 compliance Cross- 2023 CY 2022 FLAT RATE 10,00% EUR - 425 347,98 0,00 - 425 347,98 compliance Total IT: EUR - 1 242 384,11 - 307,07 - 1 242 077,04 32/54 ELI: http://data.europa.eu/eli/dec_impl/2025/2334/oj EN OJ L, 21.11.2025Member Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided State LT Cross- 2021 CY 2020 - with land FLAT RATE 2,00% EUR - 1 010 712,03 - 36 791,99 - 973 920,04 compliance Cross- 2022 CY 2020 - with land FLAT RATE 2,00% EUR - 353,45 0,00 - 353,45 compliance Cross- 2023 CY 2020 - with land FLAT RATE 2,00% EUR - 41,08 0,00 - 41,08 compliance Cross- 2021 CY 2020 - without land ONE OFF EUR - 3 272,50 - 117,05 - 3 155,45 compliance Cross- 2022 CY 2020 - without land ONE OFF EUR - 1,13 0,00 - 1,13 compliance Cross- 2023 CY 2020 - without land ONE OFF EUR - 0,13 0,00 - 0,13 compliance Cross- 2022 CY 2021 - with land FLAT RATE 2,00% EUR - 1 119 773,74 0,00 - 1 119 773,74 compliance Cross- 2023 CY 2021 - with land FLAT RATE 2,00% EUR - 469,02 0,00 - 469,02 compliance Cross- 2023 CY 2022 - with land FLAT RATE 2,00% EUR - 1 151 983,50 0,00 - 1 151 983,50 compliance Total LT: EUR - 3 286 606,58 - 36 909,04 - 3 249 697,54 Member Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided State SK Cross- 2021 CY 2020 a FY FLAT RATE 5,00% EUR - 139 851,99 - 391,54 - 139 460,45 compliance 2021-2023 Cross- 2022 CY 2020 a FY FLAT RATE 5,00% EUR - 17 469,19 0,00 - 17 469,19 compliance 2021-2023 Cross- 2023 CY 2020 a FY FLAT RATE 5,00% EUR - 147,04 0,00 - 147,04 compliance 2021-2023 ELI: http://data.europa.eu/eli/dec_impl/2025/2334/oj 33/54 OJ L, 21.11.2025 ENCross- 2024 CY 2020 a FY 2024 FLAT RATE 5,00% EUR - 41,07 0,00 - 41,07 compliance Cross- 2021 CY 2020 b FY FLAT RATE 2,00% EUR - 18 120,39 - 12,62 - 18 107,77 compliance 2021-2023 Cross- 2022 CY 2020 b FY FLAT RATE 2,00% EUR - 683,44 0,00 - 683,44 compliance 2021-2023 Cross- 2023 CY 2020 b FY FLAT RATE 2,00% EUR - 215,95 0,00 - 215,95 compliance 2021-2023 Cross- 2024 CY 2020 b FY 2024 FLAT RATE 2,00% EUR - 7,05 0,00 - 7,05 compliance Cross- 2022 CY 2021 a FY FLAT RATE 5,00% EUR - 1 151 682,97 - 4 509,99 - 1 147 172,98 compliance 2022-2023 Cross- 2023 CY 2021 a FY FLAT RATE 5,00% EUR - 882,87 0,00 - 882,87 compliance 2022-2023 Cross- 2024 CY 2021 a FY 2024 FLAT RATE 5,00% EUR - 248,66 0,00 - 248,66 compliance Cross- 2021 CY 2021 b FY FLAT RATE 2,00% EUR - 100,40 0,00 - 100,40 compliance 2021-2023 Cross- 2022 CY 2021 b FY FLAT RATE 2,00% EUR - 169 817,59 - 67,04 - 169 750,55 compliance 2021-2023 Cross- 2023 CY 2021 b FY FLAT RATE 2,00% EUR - 148,53 0,00 - 148,53 compliance 2021-2023 Cross- 2024 CY 2021 b FY 2024 FLAT RATE 2,00% EUR - 36,86 0,00 - 36,86 compliance Cross- 2023 CY 2022 a FY 2023 FLAT RATE 5,00% EUR - 1 070 016,36 0,00 - 1 070 016,36 compliance Cross- 2024 CY 2022 a FY 2024 FLAT RATE 5,00% EUR - 12 321,30 0,00 - 12 321,30 compliance 34/54 ELI: http://data.europa.eu/eli/dec_impl/2025/2334/oj EN OJ L, 21.11.2025Cross- 2023 CY 2022 b FY FLAT RATE 2,00% EUR - 169 059,66 0,00 - 169 059,66 compliance 2022-2023 Cross- 2024 CY 2022 b FY 2024 FLAT RATE 2,00% EUR - 1 376,49 0,00 - 1 376,49 compliance Total SK: EUR - 2 752 227,81 - 4 981,19 - 2 747 246,62 Currency Gross Amount Deductions Net Decided EUR - 14 495 932,77 - 46 450,64 - 14 449 482,13 EAFRD Financial corrections - excluding cross-compliance Budget Item: 5040 Member Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided State HU Rural 2022 One-off correction for ONE OFF EUR - 27 923,13 0,00 - 27 923,13 Development M12 - NAT 2000 & EAFRD WFD measures subject to IACS Total HU: EUR - 27 923,13 0,00 - 27 923,13 Member Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided State RO Rural 2023 Maximum Eligible Area ONE OFF EUR - 317 298,00 0,00 - 317 298,00 Development (MEA): eligibility of EAFRD parcels - M10 - CY2022 measures subject to IACS ELI: http://data.europa.eu/eli/dec_impl/2025/2334/oj 35/54 OJ L, 21.11.2025 ENRural 2024 Maximum Eligible Area ONE OFF EUR - 158 290,36 0,00 - 158 290,36 Development (MEA): eligibility of EAFRD parcels - M10 - CY2023 measures subject to IACS Clearance of 2022 Projected Incompliance ESTIMATED BY EUR - 1 591 064,79 0,00 - 1 591 064,79 Accounts - Rate EAFRD NIACS AMOUNT Financial Clearance Total RO: EUR - 2 066 653,15 0,00 - 2 066 653,15 Currency Gross Amount Deductions Net Decided EUR - 2 094 576,28 0,00 - 2 094 576,28 Budget Item: 6201 Member Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided State BE Rural 2021 Enquête FLAT RATE 10,00% EUR - 29 305,01 0,00 - 29 305,01 Development CEB/2023/003/BE EAFRD Leader concernant le suivi du rapport de l'organisme de certifcation pourles exercices financiers 2021 à 2023 Rural 2022 Enquête FLAT RATE 10,00% EUR - 60 010,95 0,00 - 60 010,95 Development CEB/2023/003/BE EAFRD Leader concernant le suivi du rapport de l'organisme de certifcation pourles exercices financiers 2021 à 2023 36/54 ELI: http://data.europa.eu/eli/dec_impl/2025/2334/oj EN OJ L, 21.11.2025Rural 2023 Enquête FLAT RATE 10,00% EUR - 110 069,55 0,00 - 110 069,55 Development CEB/2023/003/BE EAFRD Leader concernant le suivi du rapport de l'organisme de certifcation pourles exercices financiers 2021 à 2023 Rural 2024 Enquête FLAT RATE 10,00% EUR - 112 711,32 0,00 - 112 711,32 Development CEB/2023/003/BE EAFRD Leader concernant le suivi du rapport de l'organisme de certifcation pour l'exerccie financier 2024 Total BE: EUR - 312 096,83 0,00 - 312 096,83 Member Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided State ES Clearance of 2022 Weeknesses in reccovery ONE OFF EUR - 4 254 534,73 0,00 - 4 254 534,73 Accounts - of debts - debt cases Financial declared irrecoverable Clearance Total ES: EUR - 4 254 534,73 0,00 - 4 254 534,73 Member Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided State GR Rural 2023 Calculated correction for ONE OFF EUR - 50 842,16 0,00 - 50 842,16 Development Measure 22 EAFRD Measures with flat-rate support Total GR: EUR - 50 842,16 0,00 - 50 842,16 ELI: http://data.europa.eu/eli/dec_impl/2025/2334/oj 37/54 OJ L, 21.11.2025 ENMember Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided State HU Clearance of 2022 EAFRD Debtors ONE OFF EUR - 810 600,48 0,00 - 810 600,48 Accounts - Financial Clearance Rural 2021 EAFRD Non-IACS FLAT RATE 5,00% EUR - 9 089,56 0,00 - 9 089,56 Development Forestry measures EAFRD NIACS M.8.6.2. Deficiencies forestry found in OTSC and measures verification of payments claims. Rural 2022 EAFRD Non-IACS FLAT RATE 5,00% EUR - 28 074,01 0,00 - 28 074,01 Development Forestry measures EAFRD NIACS M.8.6.2. Deficiencies forestry found in OTSC and measures verification of payments claims. Rural 2023 EAFRD Non-IACS FLAT RATE 5,00% EUR - 2 874,84 - 661,11 - 2 213,73 Development Forestry measures EAFRD NIACS M.8.6.2. Deficiencies forestry found in OTSC and measures verification of payments claims. Total HU: EUR - 850 638,89 - 661,11 - 849 977,78 Member Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided State IT Clearance of 2020 Advances and securities ONE OFF EUR - 6 244 067,26 0,00 - 6 244 067,26 Accounts - Financial Clearance 38/54 ELI: http://data.europa.eu/eli/dec_impl/2025/2334/oj EN OJ L, 21.11.2025Clearance of 2020 Debt management - ONE OFF EUR - 1 329 000,32 0,00 - 1 329 000,32 Accounts - EAFRD - debt Financial recognition and Clearance registration - debt recovery and reporting of debts Clearance of 2020 EAFRD debt ONE OFF EUR - 4 098 613,53 0,00 - 4 098 613,53 Accounts - management Financial Clearance Clearance of 2023 EAFRD debt ONE OFF EUR - 120 826,85 0,00 - 120 826,85 Accounts - management Financial Clearance Clearance of 2020 EAFRD flat rate 10% FLAT RATE 10,00% EUR - 977 606,50 0,00 - 977 606,50 Accounts - (debt management) Financial Clearance Clearance of 2018 Weaknesses accreditation FLAT RATE 2,00% EUR - 3 923 544,98 - 954 975,31 - 2 968 569,67 Accounts - criterion delegation FY Financial 2018 Clearance Clearance of 2019 Weaknesses accreditation FLAT RATE 2,00% EUR - 18 331 173,05 - 819 620,69 - 17 511 552,36 Accounts - criterion delegation FY Financial 2019 Clearance Clearance of 2020 Weaknesses accreditation FLAT RATE 2,00% EUR - 20 275 089,10 - 91 898,94 - 20 183 190,16 Accounts - criterion delegation FY Financial 2020 Clearance Total IT: EUR - 55 299 921,59 - 1 866 494,94 - 53 433 426,65 ELI: http://data.europa.eu/eli/dec_impl/2025/2334/oj 39/54 OJ L, 21.11.2025 ENMember Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided State PL Clearance of 2019 EAFRD Non-IACS - ONE OFF EUR - 117 068,85 0,00 - 117 068,85 Accounts - financial errors Financial Clearance Clearance of 2020 EAFRD Non-IACS - ONE OFF EUR - 26 494,93 0,00 - 26 494,93 Accounts - financial errors Financial Clearance Clearance of 2016 EAGF, EAFRD - not ONE OFF EUR - 56 505,61 0,00 - 56 505,61 Accounts - recovered financial errors Financial Clearance Clearance of 2020 Financial errors identified ONE OFF EUR - 26 258,43 0,00 - 26 258,43 Accounts - by the CB in debt Financial management Clearance Clearance of 2020 Issues related to Debt ONE OFF EUR - 77 759,38 0,00 - 77 759,38 Accounts - Management – Decision Financial not to pursue recovery Clearance (EAFRD) Clearance of 2020 Issues related to Debt ONE OFF EUR - 651 578,10 0,00 - 651 578,10 Accounts - Management – Non- Financial respect of the time limit Clearance for launching recovery procedure (EAFRD) Total PL: EUR - 955 665,30 0,00 - 955 665,30 40/54 ELI: http://data.europa.eu/eli/dec_impl/2025/2334/oj EN OJ L, 21.11.2025Member Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided State RO Clearance of 2021 Audit objective 1: debt ONE OFF EUR - 3 847 171,40 0,00 - 3 847 171,40 Accounts - management Financial Clearance Clearance of 2021 Audit objective 2: ONE OFF EUR - 7 137,92 0,00 - 7 137,92 Accounts - financial & known errors Financial Clearance Clearance of 2022 Debt management errors ONE OFF EUR - 45 281,39 0,00 - 45 281,39 Accounts - Financial Clearance Rural 2021 Inappropriate checks on ONE OFF EUR - 2 108,28 - 1 020,81 - 1 087,47 Development double-financing M8.1 - EAFRD CY2020-2021-2022 forestry measures Rural 2022 Inappropriate checks on ONE OFF EUR - 3 483,43 - 867,02 - 2 616,41 Development double-financing M8.1 - EAFRD CY2020-2021-2022 forestry measures Rural 2023 Inappropriate checks on ONE OFF EUR - 7 410,58 - 140,61 - 7 269,97 Development double-financing M8.1 - EAFRD CY2020-2021-2022 forestry measures Rural 2017 Inappropriate checks on ONE OFF EUR - 50 904,47 - 55 686,59 4 782,12 Development the compliance with EAFRD long-term commitments measures subject to IACS ELI: http://data.europa.eu/eli/dec_impl/2025/2334/oj 41/54 OJ L, 21.11.2025 ENRural 2018 Inappropriate checks on ONE OFF EUR - 85 318,08 - 14 106,22 - 71 211,86 Development the compliance with EAFRD long-term commitments measures subject to IACS Rural 2019 Inappropriate checks on ONE OFF EUR - 185 758,08 - 24 205,78 - 161 552,30 Development the compliance with EAFRD long-term commitments measures subject to IACS Rural 2020 Inappropriate checks on ONE OFF EUR - 216 981,12 - 40 540,51 - 176 440,61 Development the compliance with EAFRD long-term commitments measures subject to IACS Rural 2021 Inappropriate checks on ONE OFF EUR - 28 116,40 - 664,02 - 27 452,38 Development the compliance with EAFRD long-term commitments measures subject to IACS Clearance of 2022 Known errors EAFRD ONE OFF EUR - 5 438,37 0,00 - 5 438,37 Accounts - IACS Financial Clearance Clearance of 2022 Known errors EAFRD ONE OFF EUR - 149 403,47 0,00 - 149 403,47 Accounts - NIACS Financial Clearance Rural 2021 Maximum Eligible Area ONE OFF EUR - 292 907,28 - 167 944,64 - 124 962,64 Development (MEA): eligibility of EAFRD parcels - M10 - CY2020 measures subject to IACS 42/54 ELI: http://data.europa.eu/eli/dec_impl/2025/2334/oj EN OJ L, 21.11.2025Rural 2022 Maximum Eligible Area ONE OFF EUR - 496 021,92 - 194 307,63 - 301 714,29 Development (MEA): eligibility of EAFRD parcels - M10 - CY2021 measures subject to IACS Rural 2023 Maximum Eligible Area ONE OFF EUR - 267 927,66 - 5 619,43 - 262 308,23 Development (MEA): eligibility of EAFRD parcels - M10 - CY2022 measures subject to IACS Rural 2024 Maximum Eligible Area ONE OFF EUR - 447 795,06 0,00 - 447 795,06 Development (MEA): eligibility of EAFRD parcels - M10 - CY2023 measures subject to IACS Rural 2021 Maximum Eligible Area ONE OFF EUR - 789 753,32 - 468 339,60 - 321 413,72 Development (MEA): eligibility of EAFRD parcels - M13 - CY2020 measures subject to IACS Rural 2022 Maximum Eligible Area ONE OFF EUR - 890 983,60 - 462 602,59 - 428 381,01 Development (MEA): eligibility of EAFRD parcels - M13 - CY2021 measures subject to IACS Rural 2023 Maximum Eligible Area ONE OFF EUR - 893 272,63 - 460 037,74 - 433 234,89 Development (MEA): eligibility of EAFRD parcels - M13 - CY2022 measures subject to IACS Rural 2024 Maximum Eligible Area ONE OFF EUR - 284 138,16 0,00 - 284 138,16 Development (MEA): eligibility of EAFRD parcels - M13 - CY2023 measures subject to IACS ELI: http://data.europa.eu/eli/dec_impl/2025/2334/oj 43/54 OJ L, 21.11.2025 ENClearance of 2022 Projected Incompliance ESTIMATED BY EUR - 8 687 477,53 0,00 - 8 687 477,53 Accounts - Rate EAFRD IACS AMOUNT Financial Clearance Clearance of 2022 Projected Incompliance ESTIMATED BY EUR - 3 685 693,68 0,00 - 3 685 693,68 Accounts - Rate EAFRD NIACS AMOUNT Financial Clearance Total RO: EUR - 21 370 483,83 - 1 896 083,19 - 19 474 400,64 Currency Gross Amount Deductions Net Decided EUR - 83 094 183,33 - 3 763 239,24 - 79 330 944,09 Financial corrections from cross-compliance Budget Item: 5040 Member Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided State CZ Cross- 2023 CY 2022 - FY FLAT RATE 2,00% EUR - 49 012,58 0,00 - 49 012,58 compliance 2023-2024 Cross- 2024 CY 2022 - FY FLAT RATE 2,00% EUR - 165,02 0,00 - 165,02 compliance 2023-2024 Cross- 2025 CY 2022 - FY 2025 FLAT RATE 2,00% EUR - 1,33 0,00 - 1,33 compliance Total CZ: EUR - 49 178,93 0,00 - 49 178,93 Member Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided State HU Cross- 2022 CY 2021 a - FY FLAT RATE 5,00% EUR - 66 212,42 0,00 - 66 212,42 compliance 2022-2023 44/54 ELI: http://data.europa.eu/eli/dec_impl/2025/2334/oj EN OJ L, 21.11.2025Cross- 2023 CY 2021 a - FY FLAT RATE 5,00% EUR - 216,65 0,00 - 216,65 compliance 2022-2023 Cross- 2024 CY 2021 a - FY 2024 FLAT RATE 5,00% EUR - 91,21 0,00 - 91,21 compliance Cross- 2022 CY 2021 b - FY FLAT RATE 2,00% EUR - 50 591,72 0,00 - 50 591,72 compliance 2022-2023 Cross- 2023 CY 2021 b - FY FLAT RATE 2,00% EUR - 182,91 0,00 - 182,91 compliance 2022-2023 Cross- 2023 CY 2022 a - FY FLAT RATE 5,00% EUR - 135 736,16 0,00 - 135 736,16 compliance 2022-2023 Cross- 2024 CY 2022 a - FY 2024 FLAT RATE 5,00% EUR - 871,90 0,00 - 871,90 compliance Cross- 2023 CY 2022 b - FY FLAT RATE 2,00% EUR - 70 727,18 0,00 - 70 727,18 compliance 2022-2023 Cross- 2024 CY 2022 b - FY 2024 FLAT RATE 2,00% EUR - 123,11 0,00 - 123,11 compliance Cross- 2024 CY 2023 - FY 2024 FLAT RATE 5,00% EUR - 7 245,17 0,00 - 7 245,17 compliance Total HU: EUR - 331 998,43 0,00 - 331 998,43 Member Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided State IT Cross- 2022 CY 2021 FLAT RATE 10,00% EUR - 57 741,75 0,00 - 57 741,75 compliance Cross- 2023 CY 2021 FLAT RATE 10,00% EUR - 506,94 0,00 - 506,94 compliance Total IT: EUR - 58 248,69 0,00 - 58 248,69 ELI: http://data.europa.eu/eli/dec_impl/2025/2334/oj 45/54 OJ L, 21.11.2025 ENMember Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided State SK Cross- 2022 CY 2021 a FY FLAT RATE 5,00% EUR - 78 830,36 0,00 - 78 830,36 compliance 2022-2023 Cross- 2023 CY 2021 a FY FLAT RATE 5,00% EUR - 852,06 0,00 - 852,06 compliance 2022-2023 Cross- 2022 CY 2021 b FY FLAT RATE 2,00% EUR - 6 092,29 0,00 - 6 092,29 compliance 2021-2023 Cross- 2023 CY 2021 b FY FLAT RATE 2,00% EUR - 160,46 0,00 - 160,46 compliance 2021-2023 Cross- 2024 CY 2021 b FY 2024 FLAT RATE 2,00% EUR - 2,68 0,00 - 2,68 compliance Cross- 2023 CY 2022 a FY 2023 FLAT RATE 5,00% EUR - 83 927,46 0,00 - 83 927,46 compliance Cross- 2024 CY 2022 a FY 2024 FLAT RATE 5,00% EUR - 2 993,89 0,00 - 2 993,89 compliance Cross- 2023 CY 2022 b FY FLAT RATE 2,00% EUR - 5 516,22 0,00 - 5 516,22 compliance 2022-2023 Cross- 2024 CY 2022 b FY 2024 FLAT RATE 2,00% EUR - 320,33 0,00 - 320,33 compliance Total SK: EUR - 178 695,75 0,00 - 178 695,75 Currency Gross Amount Deductions Net Decided EUR - 618 121,80 0,00 - 618 121,80 46/54 ELI: http://data.europa.eu/eli/dec_impl/2025/2334/oj EN OJ L, 21.11.2025Budget Item: 6201 Member Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided State CZ Cross- 2023 CY 2022 - FY FLAT RATE 2,00% EUR - 313 465,59 0,00 - 313 465,59 compliance 2023-2024 Cross- 2024 CY 2022 - FY FLAT RATE 2,00% EUR - 169,93 0,00 - 169,93 compliance 2023-2024 Cross- 2025 CY 2022 - FY 2025 FLAT RATE 2,00% EUR - 0,02 0,00 - 0,02 compliance Total CZ: EUR - 313 635,54 0,00 - 313 635,54 Member Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided State HU Cross- 2022 CY 2021 a - FY FLAT RATE 5,00% EUR - 247 106,01 - 6,56 - 247 099,45 compliance 2022-2023 Cross- 2023 CY 2021 a - FY FLAT RATE 5,00% EUR - 390,75 - 0,24 - 390,51 compliance 2022-2023 Cross- 2024 CY 2021 a - FY 2024 FLAT RATE 5,00% EUR - 373,60 0,00 - 373,60 compliance Cross- 2022 CY 2021 b - FY FLAT RATE 2,00% EUR - 124 568,16 - 23,37 - 124 544,79 compliance 2022-2023 Cross- 2023 CY 2021 b - FY FLAT RATE 2,00% EUR - 575,58 - 0,36 - 575,22 compliance 2022-2023 Cross- 2024 CY 2021 b - FY 2024 FLAT RATE 2,00% EUR - 33,87 0,00 - 33,87 compliance Cross- 2023 CY 2022 a - FY FLAT RATE 5,00% EUR - 644 509,00 - 9,34 - 644 499,66 compliance 2022-2023 Cross- 2024 CY 2022 a - FY 2024 FLAT RATE 5,00% EUR - 5 228,30 0,00 - 5 228,30 compliance Cross- 2023 CY 2022 b - FY FLAT RATE 2,00% EUR - 407 286,79 - 21,91 - 407 264,88 compliance 2022-2023 ELI: http://data.europa.eu/eli/dec_impl/2025/2334/oj 47/54 OJ L, 21.11.2025 ENCross- 2024 CY 2022 b - FY 2024 FLAT RATE 2,00% EUR - 2 164,38 0,00 - 2 164,38 compliance Cross- 2024 CY 2023 - FY 2024 FLAT RATE 5,00% EUR - 2 353,16 0,00 - 2 353,16 compliance Total HU: EUR - 1 434 589,60 - 61,78 - 1 434 527,82 Member Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided State IT Cross- 2021 CY 2020 FLAT RATE 10,00% EUR - 102 835,41 0,00 - 102 835,41 compliance Cross- 2022 CY 2020 FLAT RATE 10,00% EUR - 519,36 0,00 - 519,36 compliance Cross- 2022 CY 2021 FLAT RATE 10,00% EUR - 169 558,46 0,00 - 169 558,46 compliance Cross- 2023 CY 2021 FLAT RATE 10,00% EUR - 2 364,41 0,00 - 2 364,41 compliance Cross- 2023 CY 2022 FLAT RATE 10,00% EUR - 168 463,39 0,00 - 168 463,39 compliance Total IT: EUR - 443 741,03 0,00 - 443 741,03 Member Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided State LT Cross- 2020 CY 2020 - with land FLAT RATE 2,00% EUR - 5,25 0,00 - 5,25 compliance Cross- 2021 CY 2020 - with land FLAT RATE 2,00% EUR - 78 207,50 0,00 - 78 207,50 compliance Cross- 2022 CY 2020 - with land FLAT RATE 2,00% EUR - 7,14 0,00 - 7,14 compliance Cross- 2023 CY 2020 - with land FLAT RATE 2,00% EUR - 0,04 0,00 - 0,04 compliance 48/54 ELI: http://data.europa.eu/eli/dec_impl/2025/2334/oj EN OJ L, 21.11.2025Cross- 2020 CY 2020 - without land ONE OFF EUR - 0,02 0,00 - 0,02 compliance Cross- 2021 CY 2020 - without land ONE OFF EUR - 253,22 0,00 - 253,22 compliance Cross- 2022 CY 2020 - without land ONE OFF EUR - 0,02 0,00 - 0,02 compliance Cross- 2023 CY 2022 - with land FLAT RATE 2,00% EUR - 166 280,04 0,00 - 166 280,04 compliance Total LT: EUR - 244 753,23 0,00 - 244 753,23 Member Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided State SK Cross- 2021 CY 2020 a FY FLAT RATE 5,00% EUR - 170 690,33 0,00 - 170 690,33 compliance 2021-2023 Cross- 2022 CY 2020 a FY FLAT RATE 5,00% EUR - 5 837,11 0,00 - 5 837,11 compliance 2021-2023 Cross- 2023 CY 2020 a FY FLAT RATE 5,00% EUR - 11,32 0,00 - 11,32 compliance 2021-2023 Cross- 2021 CY 2020 b FY FLAT RATE 2,00% EUR - 13 803,52 0,00 - 13 803,52 compliance 2021-2023 Cross- 2022 CY 2020 b FY FLAT RATE 2,00% EUR - 276,40 0,00 - 276,40 compliance 2021-2023 Cross- 2023 CY 2020 b FY FLAT RATE 2,00% EUR - 91,20 0,00 - 91,20 compliance 2021-2023 Cross- 2024 CY 2020 b FY 2024 FLAT RATE 2,00% EUR - 15,69 0,00 - 15,69 compliance Cross- 2022 CY 2021 a FY FLAT RATE 5,00% EUR - 341 452,03 0,00 - 341 452,03 compliance 2022-2023 Cross- 2023 CY 2021 a FY FLAT RATE 5,00% EUR - 3 283,00 0,00 - 3 283,00 compliance 2022-2023 ELI: http://data.europa.eu/eli/dec_impl/2025/2334/oj 49/54 OJ L, 21.11.2025 ENCross- 2024 CY 2021 a FY 2024 FLAT RATE 5,00% EUR - 27,23 0,00 - 27,23 compliance Cross- 2022 CY 2021 b FY FLAT RATE 2,00% EUR - 32 066,84 0,00 - 32 066,84 compliance 2021-2023 Cross- 2023 CY 2021 b FY FLAT RATE 2,00% EUR - 10,42 0,00 - 10,42 compliance 2021-2023 Cross- 2024 CY 2021 b FY 2024 FLAT RATE 2,00% EUR - 1,22 0,00 - 1,22 compliance Cross- 2023 CY 2022 a FY 2023 FLAT RATE 5,00% EUR - 324 855,59 0,00 - 324 855,59 compliance Cross- 2024 CY 2022 a FY 2024 FLAT RATE 5,00% EUR - 5 747,24 0,00 - 5 747,24 compliance Cross- 2022 CY 2022 b FY FLAT RATE 2,00% EUR - 1,94 0,00 - 1,94 compliance 2022-2023 Cross- 2023 CY 2022 b FY FLAT RATE 2,00% EUR - 29 644,57 0,00 - 29 644,57 compliance 2022-2023 Cross- 2024 CY 2022 b FY 2024 FLAT RATE 2,00% EUR - 453,20 0,00 - 453,20 compliance Total SK: EUR - 928 268,85 0,00 - 928 268,85 Currency Gross Amount Deductions Net Decided EUR - 3 364 988,25 - 61,78 - 3 364 926,47 50/54 ELI: http://data.europa.eu/eli/dec_impl/2025/2334/oj EN OJ L, 21.11.2025TRDI Financial corrections - excluding cross-compliance Budget Item: 6201 Member Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided State PL Clearance of 2020 Issues related to Debt ONE OFF EUR - 24 361,86 0,00 - 24 361,86 Accounts - Management – Decision Financial not to pursue recovery Clearance (EAFRD) Clearance of 2020 Issues related to Debt ONE OFF EUR - 33 717,54 0,00 - 33 717,54 Accounts - Management – Non- Financial respect of the time limit Clearance for launching recovery procedure (TRDI) Total PL: EUR - 58 079,40 0,00 - 58 079,40 Currency Gross Amount Deductions Net Decided EUR - 58 079,40 0,00 - 58 079,40 Lifting of suspensions EAFRD Budget Item: 08030102 Member Lifted Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided State Suspensions RO Rural 2022 Lifting FY2022 Lifting of EUR 0,00 0,00 0,00 707 515,11 Development M10-M13 C(2022) Suspen­ EAFRD 7819 C(2023)854 sion measures subject to IACS ELI: http://data.europa.eu/eli/dec_impl/2025/2334/oj 51/54 OJ L, 21.11.2025 ENRural 2023 Lifting FY2023 Lifting of EUR 0,00 0,00 0,00 618 699,37 Development M10-M13 C(2023) Suspen­ EAFRD 5576 C(2024)814 sion measures subject to IACS Rural 2024 Suspension of interim Lifting of EUR 0,00 0,00 0,00 414 820,48 Development payments Art.41(1) of Suspen­ EAFRD R.1306/2013 - sion measures C(2024)8138 - FY subject to 2024 - M10, M10 IACS EURI & M13 Total RO: EUR 0,00 0,00 0,00 1 741 034,96 Lifted Currency Gross Amount Deductions Net Decided Suspensions EUR 0,00 0,00 0,00 1 741 034,96 Budget Item: 08030103 Member Lifted Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided State Suspensions RO Rural 2023 Lifting FY2023 Lifting of EUR 0,00 0,00 0,00 300 139,64 Development M10-M13 C(2023) Suspen­ EAFRD 5576 C(2024)814 sion measures subject to IACS 52/54 ELI: http://data.europa.eu/eli/dec_impl/2025/2334/oj EN OJ L, 21.11.2025Rural 2024 Suspension of interim Lifting of EUR 0,00 0,00 0,00 60 433,37 Development payments Art.41(1) of Suspen­ EAFRD R.1306/2013 - sion measures C(2024)8138 - FY subject to 2024 - M10, M10 IACS EURI & M13 Total RO: EUR 0,00 0,00 0,00 360 573,01 Lifted Currency Gross Amount Deductions Net Decided Suspensions EUR 0,00 0,00 0,00 360 573,01 Reimbursements EAGF Budget Item: 08020601 Member Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided State IT Scrutiny of 2017 Scrutiny 0,5% Negative FLAT RATE 0,50% EUR 1 772,28 0,00 1 772,28 transactions Amount 2017 - 2019 Scrutiny of 2019 Scrutiny 0,5% Negative FLAT RATE 0,50% EUR 21,67 0,00 21,67 transactions Amount 2017 - 2019 Total IT: EUR 1 793,95 0,00 1 793,95 Currency Gross Amount Deductions Net Decided EUR 1 793,95 0,00 1 793,95 ELI: http://data.europa.eu/eli/dec_impl/2025/2334/oj 53/54 OJ L, 21.11.2025 ENFinancial Corrections Total Net Decided EAGF Financial corrections - excluding cross-compliance - 164 746 424,74 EAGF Financial corrections from cross-compliance - 14 449 482,13 EAFRD Financial corrections - excluding cross-compliance - 81 425 520,37 EAFRD Financial corrections from cross-compliance - 3 983 048,27 TRDI Financial corrections - excluding cross-compliance - 58 079,40 TOTAL: - 264 662 554,91 Reimbursements Total Net Decided EAGF 1 793,95 TOTAL: 1 793,95 54/54 ELI: http://data.europa.eu/eli/dec_impl/2025/2334/oj EN OJ L, 21.11.2025

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