# 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 5.6: F509A: area wrongly declared

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

The difference between the area declared and that found. Overstatement being the area declared exceeding the area found and reported with a positive figure. Understatement being the area found exceeding the area declared and reported with a negative figure.
Required format: +99 … 99.99 or -99 … 99.99, where 9 stands for a digit from 0 to 9.

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Source: https://www.legislation.gov.uk/eur/2009/884/annex/III/division/1/division/5/division/5.6 (the official version)
Page: https://openlegislation.uk/eu-regulation-2009-884/annex-III/division-1/division-5/division-5.6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.