# 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, Division 4.3: The reconciliation code must be expressed by a three-character code corresponding to the following code list:

Extent: E+W+S+N.I.

Code EAGF
A) Type of difference [Annual Declaration to (=MINUS) Monthly Declaration (T104)]
A01
Administrative error (outstanding amounts to be recovered at the end of the financial year and credited to the EAGF via the Annual Declaration)
A02
Rounding error
A03
Misposting error (data input on wrong budget code)
A04
Cut-off error (amount in Annual Declaration but not reported in T104)
A05
Cut-off error (amount in T104 but not declared in Annual Declaration)
A06
Payment error (payment pending in the bank)
A07
Late payment correction
A08
Ceiling error (correction because expenditure passed ceiling)
A09
Off-set of irrecoverable amount
A10
Off-set of irrecoverable amount (50/50 rule)
A11
Correction due to recovery of outstanding debts
A12
Correction due to double entry of expenditure
A13
Reallocation of expenditure by Fund (national or community)
A20
Conformity corrections
A21
Adjustments on entitlements
A22
Modulation not declared
A23
Exchange rate corrections
A99
Other error
Code EAFRD
B) Type of difference [Annual Declaration to (=MINUS) Quarterly Declaration (SFC2007)]
B02
Rounding error
B03
Misposting error (data input on wrong budget code)
B04
Cut-off error (amount in Annual Declaration but not reported in Quarterly Declaration)
B05
Cut-off error (amount in Quarterly Declaration but not declared in Annual Declaration)
B06
Payment error (payment pending in the bank)
B11
Correction due to recovery of outstanding debts
B12
Correction due to double entry of expenditure
B13
Reallocation of expenditure by Fund (national or community)
B14
Co-financing rate error (amount with wrong co-financing rate in Annual Declaration)
B15
Co-financing rate error (amount with wrong co-financing rate in Quarterly Declaration)
B16
Difference due to co-financing rate in Quarterly Declaration
B99
Other error
Code X-table
C) Type of difference [Annual Declaration to (=MINUS) X-table (EAGF and EAFRD)]
C01
Administrative error (outstanding amounts to be recovered at the end of the financial year and credited to the EAGF via the Annual Declaration)
C02
Rounding error
C03
Misposting error (data input on wrong budget code)
C04
Cut-off error (amount in Annual Declaration but not reported in X-table)
C05
Cut-off error (amount in X-table but not declared in Annual Declaration)
C06
Payment error (payment pending in the bank)
C07
Late payment correction in AD
C08
Ceiling error (correction in AD because expenditure passed ceiling)
C09
Off-set of irrecoverable amount
C10
Off-set of irrecoverable amount (50/50 rule)
C11
Correction due to recovery of outstanding debts
C12
Correction due to double entry of expenditure
C13
Reallocation of expenditure by Fund (national or community)
C14
EAFRD: Co-financing rate error (amount with wrong co-financing rate in Annual Declaration)
C15
EAFRD: Co-financing rate error (amount with wrong co-financing rate in X-table)
C20
Conformity corrections
C21
Adjustments on entitlements
C22
Modulation not declared
C23
Exchange rate corrections
C24
EAGF — 25 % retention on amounts resulting from cross-compliance (R1782/2003, Art. 9)
C25
EAGF — 20 % retention on amounts recovered following irregularities (R1290/2005, Art. 32)
C98
Not required X-table data
C99
Other error

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Source: https://www.legislation.gov.uk/eur/2009/884/annex/II/division/1/division/4/division/4.3 (the official version)
Page: https://openlegislation.uk/eu-regulation-2009-884/annex-II/division-1/division-4/division-4.3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.