Division 4.4 Files satisfying the rules will look like the following (example for financial year 2008):

F100;F109;Reco;F106

AT01;050207011401006;A03;+505.90

The amount declared in the Annual Declaration is EUR 505,90 higher than the amount (wrongly) declared in the monthly declarations [Tables 104].

AT01;050207011403006;A03;-505.90

The amount declared in the Annual Declaration is EUR 505,90 smaller than the amount (wrongly) declared in the monthly declarations [Tables 104].

AT01;050302180000004;A01;-125.80

The amount declared in the Annual Declaration is EUR 125,80 lower than the amount declared in the monthly declarations [Tables 104] due to the correction on ‘administrative errors’.

AT01;050302270000001;C04;+31.05

The amount declared in the Annual Declaration is EUR 31,05 higher than the amount reported in the X-table due to a cut-off problem.

AT01;050302270000001;C05;-81.00

AT01;050405011321001;B02;+3.04

AT01;050405013211001;C15;+3075.07

AT01;050405013211001;B02;-0.80

AT01;050405013211001;C14;-688.23

etc.