{
  "url": "https://openlegislation.uk/eu-regulation-2009-884/annex-II/division-1/division-4/division-4.3",
  "json_url": "https://openlegislation.uk/eu-regulation-2009-884/annex-II/division-1/division-4/division-4.3.json",
  "legislation": "eur/2009/884",
  "legislation_title": "Commission Regulation (EC) No 884/2009 of 23 September 2009 laying down form and content of the accounting information to be submitted to the Commission for the purpose of the clearance of the accounts of the EAGF and EAFRD as well as for monitoring and forecasting purposes",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2009-884",
  "path": "annex/II/division/1/division/4/division/4.3",
  "kind": "division",
  "number": "4.3",
  "heading": "The reconciliation code must be expressed by a three-character code corresponding to the following code list:",
  "text": "Code EAGF\nA) Type of difference [Annual Declaration to (=MINUS) Monthly Declaration (T104)]\nA01\nAdministrative error (outstanding amounts to be recovered at the end of the financial year and credited to the EAGF via the Annual Declaration)\nA02\nRounding error\nA03\nMisposting error (data input on wrong budget code)\nA04\nCut-off error (amount in Annual Declaration but not reported in T104)\nA05\nCut-off error (amount in T104 but not declared in Annual Declaration)\nA06\nPayment error (payment pending in the bank)\nA07\nLate payment correction\nA08\nCeiling error (correction because expenditure passed ceiling)\nA09\nOff-set of irrecoverable amount\nA10\nOff-set of irrecoverable amount (50/50 rule)\nA11\nCorrection due to recovery of outstanding debts\nA12\nCorrection due to double entry of expenditure\nA13\nReallocation of expenditure by Fund (national or community)\nA20\nConformity corrections\nA21\nAdjustments on entitlements\nA22\nModulation not declared\nA23\nExchange rate corrections\nA99\nOther error\nCode EAFRD\nB) Type of difference [Annual Declaration to (=MINUS) Quarterly Declaration (SFC2007)]\nB02\nRounding error\nB03\nMisposting error (data input on wrong budget code)\nB04\nCut-off error (amount in Annual Declaration but not reported in Quarterly Declaration)\nB05\nCut-off error (amount in Quarterly Declaration but not declared in Annual Declaration)\nB06\nPayment error (payment pending in the bank)\nB11\nCorrection due to recovery of outstanding debts\nB12\nCorrection due to double entry of expenditure\nB13\nReallocation of expenditure by Fund (national or community)\nB14\nCo-financing rate error (amount with wrong co-financing rate in Annual Declaration)\nB15\nCo-financing rate error (amount with wrong co-financing rate in Quarterly Declaration)\nB16\nDifference due to co-financing rate in Quarterly Declaration\nB99\nOther error\nCode X-table\nC) Type of difference [Annual Declaration to (=MINUS) X-table (EAGF and EAFRD)]\nC01\nAdministrative error (outstanding amounts to be recovered at the end of the financial year and credited to the EAGF via the Annual Declaration)\nC02\nRounding error\nC03\nMisposting error (data input on wrong budget code)\nC04\nCut-off error (amount in Annual Declaration but not reported in X-table)\nC05\nCut-off error (amount in X-table but not declared in Annual Declaration)\nC06\nPayment error (payment pending in the bank)\nC07\nLate payment correction in AD\nC08\nCeiling error (correction in AD because expenditure passed ceiling)\nC09\nOff-set of irrecoverable amount\nC10\nOff-set of irrecoverable amount (50/50 rule)\nC11\nCorrection due to recovery of outstanding debts\nC12\nCorrection due to double entry of expenditure\nC13\nReallocation of expenditure by Fund (national or community)\nC14\nEAFRD: Co-financing rate error (amount with wrong co-financing rate in Annual Declaration)\nC15\nEAFRD: Co-financing rate error (amount with wrong co-financing rate in X-table)\nC20\nConformity corrections\nC21\nAdjustments on entitlements\nC22\nModulation not declared\nC23\nExchange rate corrections\nC24\nEAGF — 25 % retention on amounts resulting from cross-compliance (R1782/2003, Art. 9)\nC25\nEAGF — 20 % retention on amounts recovered following irregularities (R1290/2005, Art. 32)\nC98\nNot required X-table data\nC99\nOther error",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2009/884/annex/II/division/1/division/4/division/4.3",
    "retrieved_at": "2026-11-01T14:51:15.555561+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}