Annex
United Kingdom
| MS | Measure | Financial Year | Reason | Type | % | Currency | Amount | Deductions | Financial impact |
|---|---|---|---|---|---|---|---|---|---|
| BUDGET ITEM: 6701 | |||||||||
| BE | Other Direct Aid — Bovines | 2010 | Payments for ineligible animals and incorrect application of sanctions | ONE– OFF | EUR | – 133 335,0 | 0,00 | – 133 335,0 | |
| BE | Other Direct Aid — Bovines | 2011 | Payments for ineligible animals and incorrect application of sanctions | ONE– OFF | EUR | – 62 275,0 | 0,00 | – 62 275,0 | |
| BE | Other Direct Aid — Bovines | 2012 | Payments for ineligible animals and incorrect application of sanctions | ONE– OFF | EUR | – 110 550,0 | 0,00 | – 110 550,0 | |
| TOTAL BE | EUR | – 306 160,0 | 0,00 | – 306 160,0 | |||||
| CZ | Other Direct Aid — Article 68– 72 of Reg 73/2009 | 2011 | Undue payments and non– application of reductions/exclusions for animals with irregularities | ONE– OFF | EUR | – 4 195,16 | 0,00 | – 4 195,16 | |
| CZ | Other Direct Aid — Article 68– 72 of Reg 73/2009 | 2012 | Undue payments and non– application of reductions/exclusions for animals with irregularities | ONE– OFF | EUR | – 68,74 | 0,00 | – 68,74 | |
| TOTAL CZ | EUR | – 4 263,9 | 0,00 | – 4 263,9 | |||||
| DE | Decoupled Direct Aids | 2008 | lack of extrapolation in case of overdeclaration below 3 % | ONE– OFF | EUR | – 106 694,14 | 0,00 | – 106 694,14 | |
| DE | Decoupled Direct Aids | 2009 | lack of extrapolation in case of overdeclaration below 3 % | ONE– OFF | EUR | – 104 776,14 | 0,00 | – 104 776,14 | |
| DE | Decoupled Direct Aids | 2009 | deficiencies in the measurement tolerance | ONE– OFF | EUR | – 56 327,48 | 0,00 | – 56 327,48 | |
| DE | Decoupled Direct Aids | 2010 | lack of extrapolation in case of overdeclaration below 3 % | ONE– OFF | EUR | – 72 254,33 | 0,00 | – 72 254,33 | |
| DE | Decoupled Direct Aids | 2010 | deficiencies in the measurement tolerance | ONE– OFF | EUR | – 56 781,05 | 0,00 | – 56 781,05 | |
| TOTAL DE | EUR | – 396 833,14 | 0,00 | – 396 833,14 | |||||
| DK | Decoupled Direct Aids | 2011 | On– the– spot check weaknesses | FLAT RATE | 2,00 % | EUR | – 1 529 693,1 | 0,00 | – 1 529 693,1 |
| DK | Decoupled Direct Aids | 2011 | Retroactive recoveries and incorrect treatment of payment entitlements | ONE– OFF | EUR | – 69 494,0 | 0,00 | – 69 494,0 | |
| DK | Decoupled Direct Aids | 2012 | On– the– spot check weaknesses | FLAT RATE | 2,00 % | EUR | – 1 489 167,2 | 0,00 | – 1 489 167,2 |
| DK | Decoupled Direct Aids | 2012 | Retroactive recoveries and incorrect treatment of payment entitlements | ONE– OFF | EUR | – 3 654,0 | 0,00 | – 3 654,0 | |
| TOTAL DK | EUR | – 3 092 008,3 | 0,00 | – 3 092 008,3 | |||||
| ES | Fishery Measures | 2004 | Not conclusive administrative controls, deficiencies in on– the– spot controls and external audit | FLAT RATE | 5,00 % | EUR | – 185 468,74 | 0,00 | – 185 468,74 |
| ES | Fishery Measures | 2005 | Not conclusive administrative controls, deficiencies in on– the– spot controls and external audit | FLAT RATE | 5,00 % | EUR | – 253 547,34 | 0,00 | – 253 547,34 |
| ES | Fishery Measures | 2006 | Not conclusive administrative controls, deficiencies in on– the– spot controls and external audit | FLAT RATE | 2,00 % | EUR | – 117 708,85 | 0,00 | – 117 708,85 |
| ES | Decoupled Direct Aids | 2010 | Weaknesses in the administrative controls, on– the– spot checks and recoveries | ONE– OFF | EUR | – 53 541,4 | 0,00 | – 53 541,4 | |
| ES | Decoupled Direct Aids | 2011 | Weaknesses in the administrative controls, on– the– spot checks and recoveries | ONE– OFF | EUR | – 368,20 | 0,00 | – 368,20 | |
| ES | Cross Compliance | 2009 | Leniency of the sanctioning system, CY2008 | ONE– OFF | EUR | – 191 873,53 | – 383,75 | – 191 489,78 | |
| ES | Cross Compliance | 2009 | Partial and ineffective check of many SMRs, CY2008 | FLAT RATE | 2,00 % | EUR | – 790 454,36 | – 218,52 | – 790 235,84 |
| ES | Cross Compliance | 2009 | Partial and ineffective check of many SMRs, CY2010 | FLAT RATE | 2,00 % | EUR | – 24 049,41 | 0,00 | – 24 049,41 |
| ES | Cross Compliance | 2010 | Partial and ineffective check of many SMRs, CY2008 | FLAT RATE | 2,00 % | EUR | – 638,55 | 0,00 | – 638,55 |
| ES | Cross Compliance | 2010 | Partial and ineffective check of many SMRs, CY2009 | FLAT RATE | 2,00 % | EUR | – 781 951,76 | – 1 002,96 | – 780 948,8 |
| ES | Cross Compliance | 2010 | Partial and ineffective check of many SMRs, CY2010 | FLAT RATE | 2,00 % | EUR | – 30,92 | 0,00 | – 30,92 |
| ES | Cross Compliance | 2011 | Partial and ineffective check of many SMRs, CY2008 | FLAT RATE | 2,00 % | EUR | – 117,27 | 0,00 | – 117,27 |
| ES | Cross Compliance | 2011 | Partial and ineffective check of many SMRs, CY2009 | FLAT RATE | 2,00 % | EUR | – 570,44 | 0,00 | – 570,44 |
| ES | Cross Compliance | 2011 | Partial and ineffective check of many SMRs, CY2010 | FLAT RATE | 2,00 % | EUR | – 824 194,02 | 0,00 | – 824 194,02 |
| TOTAL ES | EUR | – 3 224 514,79 | – 1 605,23 | – 3 222 909,56 | |||||
| FI | Decoupled Direct Aids | 2010 | Weaknesses in LPIS, on– the– spot checks and calculation of reductions | ONE– OFF | EUR | – 289 992,1 | 0,00 | – 289 992,1 | |
| FI | Decoupled Direct Aids | 2011 | Weaknesses in LPIS, on– the– spot checks and calculation of reductions | ONE– OFF | EUR | – 961 208,71 | 0,00 | – 961 208,71 | |
| FI | Decoupled Direct Aids | 2012 | Weaknesses in LPIS, on– the– spot checks and calculation of reductions | ONE– OFF | EUR | – 1 384 610,18 | 0,00 | – 1 384 610,18 | |
| TOTAL FI | EUR | – 2 635 810,99 | 0,00 | – 2 635 810,99 | |||||
| FR | Milk — Schoolmilk | 2009 | late on– the– spot control for School milk scheme (school year 2008– 2009) | FLAT RATE | 5,00 % | EUR | – 290 282,58 | 0,00 | – 290 282,58 |
| FR | Milk — Schoolmilk | 2010 | late on– the– spot control for School milk scheme (school year 2008– 2009) | FLAT RATE | 5,00 % | EUR | – 351 047,94 | 0,00 | – 351 047,94 |
| FR | Milk — Schoolmilk | 2011 | late on– the– spot control for School milk scheme (school year 2008– 2009) | FLAT RATE | 5,00 % | EUR | – 1 610,58 | 0,00 | – 1 610,58 |
| FR | Milk — Schoolmilk | 2012 | late on– the– spot control for School milk scheme (school year 2008– 2009) | FLAT RATE | 5,00 % | EUR | – 474,30 | 0,00 | – 474,30 |
| FR | Entitlements | 2010 | irregular allocations of the national reserve and consolidation of the forage areas | FLAT RATE | 10,00 % | EUR | – 5 938 076,49 | 0,00 | – 5 938 076,49 |
| FR | Entitlements | 2010 | irregular allocations of the national reserve and consolidation of the forage areas | ONE– OFF | EUR | – 2 584 040,4 | 0,00 | – 2 584 040,4 | |
| FR | Entitlements | 2011 | irregular allocations of the national reserve and consolidation of the forage areas | FLAT RATE | 10,00 % | EUR | – 3 176 345,75 | 0,00 | – 3 176 345,75 |
| FR | Entitlements | 2011 | irregular allocations of the national reserve and consolidation of the forage areas | ONE– OFF | EUR | – 2 584 032,47 | 0,00 | – 2 584 032,47 | |
| FR | Entitlements | 2012 | irregular allocations of the national reserve and consolidation of the forage areas | FLAT RATE | 10,00 % | EUR | – 3 176 345,75 | 0,00 | – 3 176 345,75 |
| FR | Entitlements | 2012 | irregular allocations of the national reserve and consolidation of the forage areas | ONE– OFF | EUR | – 2 584 031,62 | 0,00 | – 2 584 031,62 | |
| TOTAL FR | EUR | – 20 686 287,88 | 0,00 | – 20 686 287,88 | |||||
| GB | Decoupled Direct Aids | 2011 | Weaknesses in LPIS and on– the– spot checks | ONE– OFF | EUR | – 2 563 473,0 | 0,00 | – 2 563 473,0 | |
| TOTAL GB | EUR | – 2 563 473,0 | 0,00 | – 2 563 473,0 | |||||
| IT | Fruit and Vegetables — Tomato Processing | 2008 | Weaknesses in administrative and accounting checks; No reconciling records held by producer organisations and processors with the accounts required under national law | FLAT RATE | 5,00 % | EUR | – 2 332 156,3 | – 932 862,52 | – 1 399 293,78 |
| IT | Fruit and Vegetables — Tomato Processing | 2010 | Weaknesses in administrative and accounting checks; No reconciling records held by producer organisations and processors with the accounts required under national law | FLAT RATE | 5,00 % | EUR | 720,02 | 0,00 | 720,02 |
| IT | Irregularities | 2012 | Lack of information on the undertaken recovery actions | ONE– OFF | EUR | – 2 362 005,73 | 0,00 | – 2 362 005,73 | |
| IT | Irregularities | 2012 | Negligence in the recovery procedure | ONE– OFF | EUR | – 1 283 164,95 | 0,00 | – 1 283 164,95 | |
| IT | Irregularities | 2012 | Non– reporting in Annex III | ONE– OFF | EUR | – 1 460 976,88 | 0,00 | – 1 460 976,88 | |
| TOTAL IT | EUR | – 7 437 583,84 | – 932 862,52 | – 6 504 721,32 | |||||
| LV | Decoupled Direct Aids | 2011 | Weaknesses following the obvious errors and in the on– the– spot checks with errors below 3 % | ONE– OFF | EUR | – 15 324,3 | 0,00 | – 15 324,3 | |
| LV | Decoupled Direct Aids | 2012 | Weaknesses following the obvious errors and in the on– the– spot checks with errors below 3 % | ONE– OFF | EUR | – 3 399,21 | 0,00 | – 3 399,21 | |
| LV | Cross Compliance | 2009 | 4 GAEC not defined, incorrect calculation of sanction, CY 2008 | FLAT RATE | 5,00 % | EUR | – 254 163,51 | 0,00 | – 254 163,51 |
| LV | Cross Compliance | 2010 | 2 GAEC not defined, deficiencies in checks for SMR4 and tolerance applied for SMR7, CY 2009 | FLAT RATE | 2,00 % | EUR | – 181 777,79 | 0,00 | – 181 777,79 |
| LV | Cross Compliance | 2010 | 4 GAEC not defined, incorrect calculation of sanction, CY 2008 | FLAT RATE | 5,00 % | EUR | – 179,81 | 0,00 | – 179,81 |
| LV | Cross Compliance | 2011 | 2 GAEC not defined, deficiencies in checks for SMR4 and tolerance applied for SMR7, CY 2009 | FLAT RATE | 2,00 % | EUR | – 100,05 | 0,00 | – 100,05 |
| LV | Cross Compliance | 2011 | 4 GAEC not defined, incorrect calculation of sanction, CY 2008 | FLAT RATE | 5,00 % | EUR | 14,86 | 0,00 | 14,86 |
| LV | Cross Compliance | 2011 | Deficiencies in checks for SMR4 and tolerance applied for SMR7, CY 2010 | ONE– OFF | EUR | – 2 230,28 | 0,00 | – 2 230,28 | |
| LV | Cross Compliance | 2012 | 2 GAEC not defined, deficiencies in checks for SMR4 and tolerance applied for SMR7, CY 2009 | FLAT RATE | 2,00 % | EUR | – 0,19 | 0,00 | – 0,19 |
| TOTAL LV | EUR | – 457 160,28 | 0,00 | – 457 160,28 | |||||
| SE | Decoupled Direct Aids | 2010 | Weaknesses in LPIS, CY 2009 | ONE– OFF | EUR | – 1 117 986,6 | 0,00 | – 1 117 986,6 | |
| SE | Decoupled Direct Aids | 2011 | Weaknesses in LPIS, CY 2010 | ONE– OFF | EUR | – 15 591,0 | 0,00 | – 15 591,0 | |
| TOTAL SE | EUR | – 1 133 577,6 | 0,00 | – 1 133 577,6 | |||||
| SI | Decoupled Direct Aids | 2010 | Weakness in verification of small parcels to respect the definition of agricultural parcels | FLAT RATE | 5,00 % | EUR | – 85 780,08 | – 2 203,29 | – 83 576,79 |
| SI | Decoupled Direct Aids | 2010 | Non– extrapolation of control result in case of difference below 3 % | ONE– OFF | EUR | – 1 771,9 | – 10,97 | – 1 760,93 | |
| SI | Decoupled Direct Aids | 2011 | Weakness in verification of small parcels to respect the definition of agricultural parcels | FLAT RATE | 5,00 % | EUR | – 115 956,46 | 0,00 | – 115 956,46 |
| SI | Decoupled Direct Aids | 2011 | Non– extrapolation of control result in case of difference below 3 % | ONE– OFF | EUR | – 6 376,67 | – 7,62 | – 6 369,05 | |
| SI | Decoupled Direct Aids | 2012 | Weakness in verification of small parcels to respect the definition of agricultural parcels | FLAT RATE | 5,00 % | EUR | – 131 269,23 | 0,00 | – 131 269,23 |
| SI | Decoupled Direct Aids | 2012 | Non– extrapolation of control result in case of difference below 3 % | ONE– OFF | EUR | – 6 506,76 | – 7,78 | – 6 498,98 | |
| TOTAL SI | EUR | – 347 661,1 | – 2 229,66 | – 345 431,44 | |||||
| TOTAL 6701 | EUR | – 42 285 334,82 | – 936 697,41 | – 41 348 637,41 | |||||
| BUDGET ITEM: 6711 | |||||||||
| DK | Rural Development EAFRD Axis 2 (2007– 2013, area related measures) | 2011 | On– the– spot check weaknesses | FLAT RATE | 2,00 % | EUR | – 138 216,28 | 0,00 | – 138 216,28 |
| DK | Rural Development EAFRD Axis 2 (2007– 2013, area related measures) | 2012 | On– the– spot check weaknesses | FLAT RATE | 2,00 % | EUR | – 114 814,02 | 0,00 | – 114 814,02 |
| TOTAL DK | EUR | – 253 030,3 | 0,00 | – 253 030,3 | |||||
| ES | Cross Compliance | 2009 | Partial and ineffective check of many SMRs, CY2008 | FLAT RATE | 2,00 % | EUR | – 25 382,59 | 0,00 | – 25 382,59 |
| ES | Cross Compliance | 2009 | Partial and ineffective check of many SMRs, CY2009 | FLAT RATE | 2,00 % | EUR | – 1 341,72 | 0,00 | – 1 341,72 |
| ES | Cross Compliance | 2010 | Partial and ineffective check of many SMRs, CY2008 | FLAT RATE | 2,00 % | EUR | 18,14 | 0,00 | 18,14 |
| ES | Cross Compliance | 2010 | Partial and ineffective check of many SMRs, CY2009 | FLAT RATE | 2,00 % | EUR | – 34 511,04 | 0,00 | – 34 511,04 |
| ES | Cross Compliance | 2010 | Partial and ineffective check of many SMRs, CY2010 | FLAT RATE | 2,00 % | EUR | – 317,20 | 0,00 | – 317,20 |
| ES | Cross Compliance | 2011 | Partial and ineffective check of many SMRs, CY2008 | FLAT RATE | 2,00 % | EUR | – 36,65 | 0,00 | – 36,65 |
| ES | Cross Compliance | 2011 | Partial and ineffective check of many SMRs, CY2009 | FLAT RATE | 2,00 % | EUR | – 69,84 | 0,00 | – 69,84 |
| ES | Cross Compliance | 2011 | Partial and ineffective check of many SMRs, CY2010 | FLAT RATE | 2,00 % | EUR | – 39 292,14 | 0,00 | – 39 292,14 |
| TOTAL ES | EUR | – 100 933,04 | 0,00 | – 100 933,04 | |||||
| FI | Rural Development EAFRD Axis 2 (2007– 2013, area related measures) | 2010 | Weaknesses in LPIS, on– the– spot checks and calculation of reductions | ONE– OFF | EUR | – 132 350,41 | 0,00 | – 132 350,41 | |
| FI | Rural Development EAFRD Axis 2 (2007– 2013, area related measures) | 2011 | Weaknesses in LPIS, on– the– spot checks and calculation of reductions | ONE– OFF | EUR | – 449 325,95 | 0,00 | – 449 325,95 | |
| FI | Rural Development EAFRD Axis 2 (2007– 2013, area related measures) | 2012 | Weaknesses in LPIS, on– the– spot checks and calculation of reductions | ONE– OFF | EUR | – 558 189,31 | 0,00 | – 558 189,31 | |
| TOTAL FI | EUR | – 1 139 865,67 | 0,00 | – 1 139 865,67 | |||||
| GB | Rural Development EAFRD Axis 2 (2007– 2013, area related measures) | 2011 | Weaknesses in LPIS and on– the– spot checks | ONE– OFF | EUR | – 614 769,0 | 0,00 | – 614 769,0 | |
| TOTAL GB | EUR | – 614 769,0 | 0,00 | – 614 769,0 | |||||
| HU | Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007– 2013) | 2009 | inadequate key control — support paid to ineligible beneficiaries (compulsory training not attended) | FLAT RATE | 10,00 % | EUR | – 131 333,83 | 0,00 | – 131 333,83 |
| HU | Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007– 2013) | 2010 | inadequate key control — support paid to ineligible beneficiaries (compulsory training not attended) | FLAT RATE | 10,00 % | EUR | – 149 391,75 | 0,00 | – 149 391,75 |
| HU | Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007– 2013) | 2011 | inadequate key control — support paid to ineligible beneficiaries (compulsory training not attended) | FLAT RATE | 10,00 % | EUR | – 42 101,65 | 0,00 | – 42 101,65 |
| HU | Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007– 2013) | 2012 | inadequate key control — support paid to ineligible beneficiaries (compulsory training not attended) | FLAT RATE | 10,00 % | EUR | – 60 885,25 | 0,00 | – 60 885,25 |
| TOTAL HU | EUR | – 383 712,48 | 0,00 | – 383 712,48 | |||||
| LV | Cross Compliance | 2009 | 4 GAEC not defined, incorrect calculation of sanction, CY 2008 | FLAT RATE | 5,00 % | EUR | – 212 566,45 | 0,00 | – 212 566,45 |
| LV | Cross Compliance | 2010 | 2 GAEC not defined, deficiencies in checks for SMR4 and tolerance applied for SMR7, CY 2009 | FLAT RATE | 2,00 % | EUR | – 92 731,87 | 0,00 | – 92 731,87 |
| LV | Cross Compliance | 2010 | 4 GAEC not defined, incorrect calculation of sanction, CY 2008 | FLAT RATE | 5,00 % | EUR | 1 146,35 | 0,00 | 1 146,35 |
| LV | Cross Compliance | 2011 | 2 GAEC not defined, deficiencies in checks for SMR4 and tolerance applied for SMR7, CY 2009 | FLAT RATE | 2,00 % | EUR | 249,48 | 0,00 | 249,48 |
| LV | Cross Compliance | 2011 | 4 GAEC not defined, incorrect calculation of sanction, CY 2008 | FLAT RATE | 5,00 % | EUR | 425,78 | 0,00 | 425,78 |
| LV | Cross Compliance | 2012 | 2 GAEC not defined, deficiencies in checks for SMR4 and tolerance applied for SMR7, CY 2009 | FLAT RATE | 2,00 % | EUR | 106,22 | 0,00 | 106,22 |
| LV | Cross Compliance | 2012 | 4 GAEC not defined, incorrect calculation of sanction, CY 2008 | FLAT RATE | 5,00 % | EUR | 183,03 | 0,00 | 183,03 |
| TOTAL LV | EUR | – 303 187,46 | 0,00 | – 303 187,46 | |||||
| PL | Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007– 2013) | 2009 | Lack of selection criteria | FLAT RATE | 5,00 % | EUR | – 16 237,92 | 0,00 | – 16 237,92 |
| PL | Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007– 2013) | 2010 | Lack of selection criteria | FLAT RATE | 5,00 % | EUR | – 2 189 601,12 | 0,00 | – 2 189 601,12 |
| PL | Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007– 2013) | 2011 | Lack of selection criteria | FLAT RATE | 5,00 % | EUR | – 2 290 180,19 | 0,00 | – 2 290 180,19 |
| PL | Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007– 2013) | 2012 | Lack of selection criteria | FLAT RATE | 5,00 % | EUR | – 1 175 231,69 | 0,00 | – 1 175 231,69 |
| PL | Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007– 2013) | 2013 | Lack of selection criteria | FLAT RATE | 5,00 % | EUR | – 172 311,4 | 0,00 | – 172 311,4 |
| TOTAL PL | EUR | – 5 843 562,32 | 0,00 | – 5 843 562,32 | |||||
| PT | Rural Development EAFRD Axis 2 (2007– 2013, area related measures) | 2008 | late on– the– spot checks | FLAT RATE | 5,00 % | EUR | – 81 992,88 | – 81 992,88 | 0,00 |
| PT | Rural Development EAFRD Axis 2 (2007– 2013, area related measures) | 2009 | late on– the– spot checks | FLAT RATE | 5,00 % | EUR | – 3 374 908,49 | – 2 911 944,67 | – 462 963,82 |
| PT | Rural Development EAFRD Axis 2 (2007– 2013, area related measures) | 2009 | late on– the– spot checks | FLAT RATE | 2,00 % | EUR | – 353 974,42 | 0,00 | – 353 974,42 |
| PT | Rural Development EAFRD Axis 2 (2007– 2013, area related measures) | 2010 | late on– the– spot checks | FLAT RATE | 2,00 % | EUR | – 213 427,37 | 0,00 | – 213 427,37 |
| PT | Rural Development EAFRD Axis 2 (2007– 2013, area related measures) | 2010 | late on– the– spot checks | FLAT RATE | 5,00 % | EUR | – 1 682 133,84 | – 1 446 076,06 | – 236 057,78 |
| TOTAL PT | EUR | – 5 706 437,0 | – 4 440 013,61 | – 1 266 423,39 | |||||
| SE | Rural Development EAFRD Axis 2 (2007– 2013, area related measures) | 2010 | Weaknesses in LPIS, CY 2009 | ONE– OFF | EUR | – 190 380,0 | 0,00 | – 190 380,0 | |
| SE | Rural Development EAFRD Axis 2 (2007– 2013, area related measures) | 2011 | Weaknesses in LPIS, CY 2010 | ONE– OFF | EUR | – 143 719,0 | 0,00 | – 143 719,0 | |
| TOTAL SE | EUR | – 334 099,0 | 0,00 | – 334 099,0 | |||||
| TOTAL 6711 | EUR | – 14 679 596,27 | – 4 440 013,61 | – 10 239 582,66 | |||||