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

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

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.

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Source: https://www.legislation.gov.uk/eur/2009/884/annex/II/division/1/division/4/division/4.4 (the official version)
Page: https://openlegislation.uk/eu-regulation-2009-884/annex-II/division-1/division-4/division-4.4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.