Annexes to COM(2018)392 - Rules on support for strategic plans to be drawn up by Member States under the Common agricultural policy (CAP Strategic Plans) and financed by the EAGF and by the EAFRD - EU monitor

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Annex VII. The Commission may make use of all relevant information already available in accordance with Article 128 of Financial Regulation.

The Commission shall carry out a retrospective evaluation to examine the effectiveness, efficiency, relevance, coherence and EU added value of the Funds.

Based on evidence provided in evaluations on the CAP, including evaluations on CAP Strategic Plans, as well as other relevant information sources, the Commission shall present an initial report on the implementation of this Article, including first results on the performance of the CAP, to the European Parliament and the Council by 31 December 2025. A second report including an assessment of the performance of the CAP shall be presented by 31 December 2031.

Reporting based on a core set of indicators

The information provided by the Member States is the basis on which the Commission shall report on the progress towards the achievement of specific objectives over the whole programming period using for this purpose a core set of indicators.

In compliance with its reporting requirement pursuant to Article 38(3)(e)(i) of the Financial Regulation, the Commission shall present to the European Parliament and the Council the performance information referred to in that Article measured by the core set of indicators.

2.2.Management and control system(s)

2.2.1.Justification of the management mode(s), the funding implementation mechanism(s), the payment modalities and the control strategy proposed

The CAP is primarily implemented in shared management with the Member States. The existing governance bodies set up in the Member States, notably the paying agencies and certification bodies, have shown their effectiveness in protecting the EU budget and ensuring sound financial management. The steady low error rate levels under the CAP in the most recent years show that the management and control systems set up by the Member States function properly and provide reasonable assurance.

The new delivery model under the CAP acknowledges this situation by conferring more subsidiarity on Member States in deciding and managing the control systems in place within a more general set of rules at the level of the Union. Moreover, following the strategy on budgeting focused on results and performance oriented payments, the CAP will link the eligibility of the payments to the actual delivery on the ground. Performance is therefore at the heart of the financial management and assurance model in the legislative proposals for the CAP post 2020.

The control strategy for the new period will be fully in line with the single audit approach, ensuring that accredited paying agencies and certification bodies provide the necessary assurance. The Commission will pay particular attention to the effective functioning of the governance systems in place and the reliability of the performance reporting. As currently, there will be an audit strategy drafted at the beginning of the period and a multi-annual working program.

To summarise, the Commission will ensure that the governance systems set up in the Member States are functioning effectively, will reimburse the payments incurred by the accredited paying agencies and will carry out annual performance clearance assessing the achieved outputs reported by the Member States.

2.2.2.Information concerning the risks identified and the internal control system(s) set up to mitigate them

There are more than seven million beneficiaries of the CAP, receiving support under a large variety of different aid schemes. The downward trend in the reduction of the error rate in the domain of the CAP shows robust and reliable management and control systems in the paying agencies.

The CAP has been implemented so far through detailed eligibility rules at the level of the beneficiary which added complexity, administrative burden and risk of error. The costs of the management and control system, in order to mitigate this risk, have been considered as somewhat disproportionate.

The legislative package for the CAP post 2020 reduces substantially the compliance element, increasing the focus on performance. Obligations stemming from EU rules are to be fulfilled by Member States who then should put in place the appropriate management and control system. Member States will have more flexibility to design the schemes and measures that better fit their concrete realities. Therefore, the CAP funding will be conditioned to a strategic delivery of the policy towards common objectives defined at EU level. The CAP Plan will be the agreement between the Member States and the Commission whereby the strategy for 7 years, targets, interventions and planned expenditure are laid down and approved.

The proposal for the regulation on the financing, management and monitoring of the common agricultural policy adapts the current set up to this new delivery model, while maintaining the well-functioning governance bodies (paying agencies and certification bodies). As in the current situation, every year the head of each paying agency is required to provide a management declaration which covers the completeness, accuracy and veracity of the accounts, the proper functioning of the governance structures, including fulfilment of EU basic requirements, and the reliability of the performance reporting. An independent audit body (Certification Body) is required to provide an opinion on these elements.

Expenditure will be reduced if the Member State has not delivered outputs to the agreed standards. Compliance audits will still be carried out to assess the functioning of the governance structures. The Commission will continue to audit agricultural expenditure, using a risk-based approach in order to ensure that its audits are targeted to the areas of highest risk, in accordance with the single audit principle. Furthermore, there are clear mechanisms for suspensions of payments for cases of serious deficiencies in the governance structures or significant underperformance trends.

The main risk envisaged for the new period is that the alleviation of concrete and detailed rules on how the management and control system in the Member State should be established at the level of the paying agencies may have a reputational impact for the Commission in cases where eligibility rules established by the Member States are not respected. It should be stressed that the Commission will ensure that governance systems are in place and outputs and results are being achieved. In the spirit of budgeting focused on results, the Commission will put the focus to what the policy delivers.

2.2.3.Estimation and justification of the cost-effectiveness of the controls (ratio of "control costs ÷ value of the related funds managed"), and assessment of the expected levels of risk of error (at payment & at closure)

The new delivery model for the CAP is expected to significantly reduce the cost of controls, both for Member States and beneficiaries.

The EU level requirements have been significantly reduced and they have been set at the level of the Member States, who should use this opportunity to adapt the obligations to be fulfilled by beneficiaries to the concrete national or regional circumstances.

Member States will define the management and control system within the simplified EU framework defined in the legislative proposals. The Integrated Administration and Control System (IACS), accountable for roughly 88% of the CAP payments, is maintained although specific elements, so far defined at EU level, will be left to Member States. Therefore, intensity and scope of controls which is the main cost driver is no longer defined at EU level.

The focus on performance requires a robust and reliable reporting system, which as mentioned in previous sections, will be subjet to independent audits. It is not expected though that this has a significant impact on the administrative burden of the Member States, since most of the output indicators are already available in the accredited paying agencies.

The Member States have the potential to simplify and reduce the administrative burden linked to the management and control of the CAP, since they will be able to tailor eligibility rules at beneficiary level and decide most suitable way to control (no one-size-fits-all). As stated in the Impact Assessment accompanying the CAP legislative proposals, chapter on simplification, the delivery costs for the new CAP are not expected to be higher (currently at 3.6%), even when taking into account the enhanced focus on performance reporting.

As regards the expected level of errors, according to the new delivery model, the eligibility of the expenditure is assessed in terms of outputs achieved. Therefore, errors would not be calculated in respect to legality and regularity of individual transactions but on the level of outputs achieved in relationship with the expenditure reimbursed. The expenditure which has not a corresponding output will be reduced in the framewok of the annual performance clearance, so the EU budget remains protected.

2.3.Measures to prevent fraud and irregularities

Specify existing or envisaged prevention and protection measures, e.g. from the Anti-Fraud Strategy.

The legislative package envisages that Member States shall ensure effective prevention against fraud, especially in the areas with a higher level of risk, preventing, detecting and correcting irregularities and fraud. Member States must impose effective, dissuasive and proportionate penalties as laid down in Union legislation or national law, and recover any irregular payments plus interests.

These EU basic requirements are part of the governance structures that will be audited by the Certification Bodies and on a risk-based approach, also by the Commission following the single audit principle.

Details will be addressed, as appropriate, in a revised AGRI Anti-fraud Strategy. It is however not expected that the typology of fraud and other serious irregularities will substantially change in the future compared to the status quo.

The current approach of delivering targeted training to Member States on the prevention, detection and correction of fraud and other serious irregularities is likely to be extended onto the future CAP. The same applies to thematic guidance notes for Member States on specific areas of high risk.


3. ESTIMATED FINANCIAL IMPACT OF THE PROPOSAL

The amounts indicated in this financial statement are expressed in current prices.

In addition to the changes resulting from the legislative proposals as listed in the accompanying tables below, the legislative proposals imply further changes which have no financial impact.

As regards the market-related expenditure, it should be underlined that the amounts taken into account for market-related expenditure are based on the assumption of no public intervention buying-in and other measures related to a crisis situation in any sectors.

A new agricultural reserve will be established in the EAGF, to provide additional support for the agricultural sector for the purpose of safety-net measures in the context of market management or stabilisation and/or in case of crises affecting the agricultural production or distribution. The amount of the reserve will be at least EUR 400 million at the beginning of each financial year. The unused amounts of the agricultural crisis reserve in financial year 2020 will be carried forward to financial year 2021 to set up the reserve; an annual roll-over of the unused amounts will apply in the period 2021-2027. In case the reserve is used, it will be re-filled using existing budgetary availabilities or by fresh appropriations. In case the specific EAGF sub-ceiling fixed in the MFF 2021-2027 is overshoot, the financial discipline will apply to cover all needs above the sub-ceiling, including those for refilling the reserve. Therefore, the repeated application of financial discipline for the purpose of setting up the reserve is not foreseen in the period 2021-2027. The financial discipline mechanism will remain for the purpose of ensuring the respect of the EAGF sub-ceiling.

As concerns direct payments types of interventions, the net ceilings for financial year 2021 (calendar year 2020) set by Regulation (EU) No 1307/2013 of the European Parliament and of the Council, are higher than the amounts allocated to direct payments types of interventions indicated in the accompanying tables, consequently they will need to be adjusted in line with the final agreement on the CAP financal envelope within the deadlines needed for timely implementation in the Member States.

The proposal includes a continuation of the process of external convergence of direct payments: Member States with an average support level below 90% of the EU average will close 50% of the gap to 90% of the EU average in 6 gradual steps starting in 2022. All Member States will contribute to financing this convergence. It is reflected in the Member States allocations for direct payments in Annex IV to the CAP Strategic Plans Regulation.

The impact of the reduction of payments in direct support to farmers is budgetary neutral for the direct payments allocation, as the product ofthe reduction of payments will be used to finance redistributive payment within the same Member State. In case the product of the reduction of payments cannot be accomodated in the financing of direct payments types of interventions, it will be transferred to the EAFRD allocation of the Member State concerned. The amounts of such possible transfer cannot be quantified at this stage.

As regards the revenue assigned to the EAGF, the estimate reflects the effect of granted deferrals and instalments on the past clearance decisions that will be cashed in after 2020, and the estimated assigned revenue from clearance and irregularities to be collected. The latter is assumed to decrease compared to current levels following the introduction of the new delivery model.

As regards the EAFRD, the proposal foresees a decrease in EU co-financing rates similarly to the other European Structural and Investment Funds. This together with the allocation for the EAFRD types of interventions will allow keeping public support to European rural areas largely unchanged. The allocation between Member States is based on objective criteria and past performance.

The reform proposals contain provisions giving Member States a degree of flexibility in relation to their allocation for direct payments types of interventions and for rural development types of interventions, as well as between the allocation for direct payments types of interventions and for certain sectoral types of interventions. In case Member States decide to use that flexibility, this will have financial consequences within the given financial amounts, which cannot be quantified at this stage.


3.1.Heading of the multiannual financial framework and preliminary list of new expenditure budget lines proposed 43  

Heading of multiannual financial frameworkBudget lineType of
expenditure
Contribution
Heading 3:

Natural Resources and Environment
Diff./Non-diff. 44from EFTA countries 45

from candidate countries 46

from third countrieswithin the meaning of Article [21(2)(b)] of the Financial Regulation
3[08.01.YY] EAGF Non-operational technical assistanceNon-diffNONONONO
3[08.01.YY] EAFRD Non-operational technical assistanceNon-difNONONONO
3[08.01.YY] Executive agenciesNon-diffNONONONO
3[08.02.YY] Agricultural reserveNon-diffNONONONO
3[08.02.YY] Sectoral types of interventions under the CAP planNon-diffNONONONO
3[08.02.YY] Market related expenditure outside the CAP planDiff and non-diffNONONONO
3[08.02.YY] Direct payments types of interventions under the CAP planNon-diffNONONONO
3[08.02.YY] Direct payments outside the CAP planNon-diffNONONONO
3[08.02.YY] EAGF Operational technical assistanceDiff and non-diffNONONONO
3[08.03.YY] 2021-2027 rural development types of interventions under the CAP planDiffNONONONO
3[08.03.YY] EAFRD Operational technical assistanceDiffNONONONO
7[08.01.YY] Expenditure related to official and temporary agents in the ‘Agriculture and rural development’ policy areaNon-diffNONONONO
7[08.01.YY] External personnel and other management expenditure in support of the 'Agricultural and Rural Development' policy areaNon-diffNONONONO
7[08.01.YY] Expenditure related to information and communication technology equipment and services of the 'Agricultural and Rural Development' policy areaNon-diffNONONONO

The list of budget items in the table above is preliminary and does not prejudge the concrete budget nomenclature that the Commission will propose in the context of the annual budgetary procedure.

3.2.Estimated impact on expenditure

3.2.1.Summary of estimated impact on expenditure

EUR million (with three decimal places)

Heading of multiannual financial
framework
3Natural Resources and Environment

2021202220232024202520262027Post 2027TOTAL
08 02 YY – Agricultual reserveCommitments = Payments(1)p.m.p.m.p.m.p.m.p.m.p.m.p.m.p.m.
08 02 YY – Sectoral types of interventions under the CAP plan  47Commitments = Payments(2)2,044.1162,066.5842,091.0602,115.0102,139.7372,165.4432,192.34714,814.294
08 02 YY - Market related expenditure outside the CAP planCommitments(3)638.309638.309638.309638.309638.309638.309638.3094,468.163
Payments(4)605.136611.601623.808627.643629.770630.334630.314109.5584,468.164
08 02 YY – Direct payments types of interventionsCommitments = Payments(5)37,392.68937,547.12937,686.67937,802.85937,919.03838,035.21738,151.396264,535.007
08 02 YY – Direct payments outside the CAP planCommitments = Payments(6)421.321421.321421.321421.321421.321421.321421.3212,949.249
08 02 YY – EAGF operational technical assistance 48Commitments = Payments 49(7)71.00071.00071.00071.00071.00071.00071.000497.000
08 01 YY - Appropriations of an administrative nature financed from the EAGF 50Commitments = Payments(8)13.00013.00013.00013.00013.00013.00013.00091.000
67 01 & 67 02 – Revenue assigned to the EAGFCommitments = Payments(9)280.000230.000130.000130.000130.000130.000130.0001,160.000
SUBTOTAL – EAGFCommitments(10)=(1+2+3+5+6+7+8-9)40,300.43540,527.34340,791.36940,931.49941,072.40541,214.29041,357.373286,194.715
Payments11)=(1+2+4+5+6+7+8-9)40,267.26240,500.63540,776.86840,920.83341,063.86641,206.31541,349.378109.558286,194.715
08 03 YY – Rural development types of interventionsCommitments(12)11,230.56111,230.56111,230.56111,230.56111,230.56111,230.56111,230.56178,613.927
Payments(13)786.1393,703.6996,314.3127,860.9779,356.41410,331.70011,025.23629,235.45078,613.927
08 03 YY – EAFRD operational technical assistance EUCommitments = Payments 51(14)22.14722.14722.14722.14722.14722.14722.147155.029
08 01 YY - Appropriations of an administrative nature financed from the EAFRDCommitments = Payments(15)6.0006.0006.0006.0006.0006.0006.00042.000
SUBTOTAL – EAFRDCommitments(16)=(12+14+15)11,258.70811,258.70811,258.70811,258.70811,258.70811,258.70811,258.70878,810.955
Payments(17)=(13+14+15)814.2863,731.8466,342.4597,889.1249,384.56110,359.84711,053.38329,235.45078,810.955
TOTAL appropriations for the CAPCommitments=10+1651,559.14351,786.05152,050.07752,190.20752,331.11352,472.99852,616.081365,005.670
Payments=11+1741,081.54844,232.48147,119.32748,809.95750,448.42751,566.16252,402.76129,345.008365,005.670

Totals do not tally due to rounding.


Heading of multiannual financial
framework
7‘Administrative expenditure’


EUR million (with three decimal places)

2021202220232024202520262027Post 2027TOTAL
Human resources125.678125.678125.678125.678125.678125.678125.678879.746
Other administrative expenditure6.0086.0086.0086.0086.0086.0086.00842.056
TOTAL appropriations under HEADING 7 of the multiannual financial frameworkCommitments = Payments131.686131.686131.686131.686131.686131.686131.686921.802


EUR million (with three decimal places)

2021202220232024202520262027Post 2027TOTAL
TOTAL appropriations
across HEADINGS
of the multiannual financial framework 
Commitments51,690.82951,917.73752,181.76352,321.89352,462.79952,604.68452,747.767365,927.472
Payments41,213.23444,364.16747,251.01348,941.64350,580.11351,697.84852,534.44729,345.008365,927.472

Totals do not tally due to rounding.


3.2.2.Summary of estimated impact on appropriations of an administrative nature

–    The proposal/initiative does not require the use of appropriations of an administrative nature

–    The proposal/initiative requires the use of appropriations of an administrative nature, as explained below:

EUR million (to three decimal places)

Years2021202220232024202520262027TOTAL

HEADING 7
of the multiannual financial framework
Human resources125.678125.678125.678125.678125.678125.678125.678879.746
Other administrative expenditure6.0086.0086.0086.0086.0086.0086.00842.056
Subtotal HEADING 7
of the multiannual financial framework
131.686131.686131.686131.686131.686131.686131.686921.802

Outside HEADING 7 52
of the multiannual financial framework

Human resources1.8501.8501.8501.8501.8501.8501.85012.950
Other expenditure
of an administrative nature
17.15017.15017.15017.15017.15017.15017.150120.050
Subtotal
outside HEADING 7
of the multiannual financial framework
19.00019.00019.00019.00019.00019.00019.000133.000

Totals do not tally due to rounding.

TOTAL150.686150.686150.686150.686150.686150.686150.6861 054.802

The appropriations required for human resources and other expenditure of an administrative nature will be met by appropriations from the DG that are already assigned to management of the action and/or have been redeployed within the DG, together if necessary with any additional allocation which may be granted to the managing DG under the annual allocation procedure and in the light of budgetary constraints.

3.2.2.1.Estimated requirements of human resources

–    The proposal/initiative does not require the use of human resources.

–    The proposal/initiative requires the use of human resources, as explained below:

Estimate to be expressed in full time equivalent units

Years2021202220232024202520262027
• Establishment plan posts (officials and temporary staff)
Headquarters and Commission’s Representation Offices845845845845845845845
Delegations3333333
Research
• External staff (in Full Time Equivalent unit: FTE) - AC, AL, END, INT and JED  53

Heading 7
Financed from HEADING 7 of the multiannual financial framework - at Headquarters
57.7557.7557.7557.7557.7557.7557.75
- in Delegations
1111111
Financed from the envelope of the program  54- at Headquarters
29292929292929
- in Delegations
Research
Other (specify)
TOTAL935.75935.75935.75935.75935.75935.75935.75

The human resources required will be met by staff from the DG who are already assigned to management of the action and/or have been redeployed within the DG, together if necessary with any additional allocation which may be granted to the managing DG under the annual allocation procedure and in the light of budgetary constraints.

3.2.3.Third-party contributions

The proposal/initiative:

–    does not provide for co-financing by third parties

–    provides for the co-financing by third parties estimated below:

Appropriations in EUR million (to three decimal places)

Years2021202220232024202520262027TOTAL
Specify the co-financing body 
TOTAL appropriations co-financed


3.3.Estimated impact on revenue

–    The proposal/initiative has no financial impact on revenue.

–    The proposal/initiative has the following financial impact:

–    on own resources

–     on other revenue

please indicate, if the revenue is assigned to expenditure lines     

EUR million (to three decimal places)

Budget revenue line:Impact of the proposal
2021202220232024202520262027
67 01 & 67 02280230130130130130130

For assigned revenue, specify the budget expenditure line(s) affected.

08 02 YY – Sectoral types of interventions

08 02 YY – Direct payments types of interventions

Other remarks (e.g. method/formula used for calculating the impact on revenue or any other information).

Please refer to comments under point 3


(1) [COM(2018) 322 final- MFF Regulation]. 
(2) Established by Article 110 of Regulation (EU) No 1306/2013 of the European Parliament and the Council of 17 December 2013 on the financing, management and monitoring of the common agricultural policy and repealing Council Regulations  (EEC) No 352/78, (EC) No 165/94, (EC) No 2799/98, (EC) No 814/2000, (EC) No 1290/2005 and (EC) No 485/2008, as well as by Commission Implementing Regulation (EU) No 834/2014 of 22 July 2014 laying down rules for the application of the common monitoring and evaluation framework of the common agricultural policy.
(3) European Commission (2017) Evaluation and studies plan 2017-2021, Direction General for Agriculture and Rural Development .
(4) See: https://ec.europa.eu/agriculture/statistics/facts-and-figures_en https://ec.europa.eu/agriculture/sites/agriculture/files/consultations/cap-modernising/eco_background_final_en.pdf https://ec.europa.eu/agriculture/sites/agriculture/files/consultations/cap-modernising/env_background_final_en.pdf https://ec.europa.eu/agriculture/sites/agriculture/files/consultations/cap-modernising/soc_background_final_en.pdf
(5) Report of the Agricultural Markets Task Force (the AMTF report) (2016), ‘ Improving Market Outcomes: Enhancing the Position of Farmers in the Supply Chain ’ .
(6) European Commission (2016) Cork 2.0: European Conference on Rural Development , https://ec.europa.eu/agriculture/events/rural-development-2016en .
(7) OJ C , , p. .
(8) OJ C , , p. .
(9) Regulation (EU) No 1305/2013 of the European Parliament and of the Council of 17 December 2013 on support for rural development by the European Agricultural Fund for Rural Development (EAFRD) and repealing Council Regulation (EC) No 1698/2005 (OJ L 347, 20.12.2013, p. 487).
(10) Regulation (EU) No 1307/2013 of the European Parliament and of the Council of 17 December 2013 establishing rules for direct payments to farmers under support schemes within the framework of the common agricultural policy and repealing Council Regulation (EC) No 637/2008 and Council Regulation (EC) No 73/2009 (OJ L 347, 20.12.2013, p. 608).
(11) Council Directive 92/43/EEC of 21 May 1992 on the conservation of natural habitats and of wild fauna and flora (OJ L 206, 22.7.1992, p. 7).
(12) Directive 2009/147/EC of the European Parliament and of the Council of 30 November 2009 on the conservation of wild birds (OJ L 20, 26.1.2010, p. 7).
(13) Council Directive 91/676/EEC of 12 December 1991 concerning the protection of waters against pollution caused by nitrates from agricultural sources (OJ L 375, 31.12.1991, p. 1).
(14) Regulation (EU) No 1306/2013 of the European Parliament and of the Council of 17 December 2013 on the financing, management and monitoring of the common agricultural policy and repealing Council Regulations (EEC) No 352/78, (EC) No 165/94, (EC) No 2799/98, (EC) No 814/2000, (EC) No 1290/2005 and (EC) No 485/2008 (OJ L 347, 20.12.2013, p. 549).
(15) Directive 2000/60/EC of the European Parliament and of the Council of 23 October 2000 establishing a framework for Community action in the field of water policy (OJ L 327, 22.12.2000, p. 1).
(16) Directive 2009/128/EC of the European Parliament and of the Council of 21 October 2009 establishing a framework for Community action to achieve the sustainable use of pesticides (OJ L 309, 24.11.2009, p. 71).
(17) Memorandum of Understanding between the Economic Community and the United States of America on oil seeds under GATT (OJ L147, 18/06/1993).
(18) Regulation (EU) No 1308/2013 of the European Parliament and of the Council of 17 December 2013 establishing a common organisation of the markets in agricultural products and repealing Council Regulations (EEC) No 922/72, (EEC) No 234/79, (EC) No 1037/2001 and (EC) No 1234/2007 (OJ L 347, 20.12.2013, p. 671).  
(19) Regulation (EC) No 45/2001 of the European Parliament and of the Council of 18 December 2000 on the protection of individuals with regard to the processing of personal data by the Community institutions and bodies and on the free movement of such data (OJ L 8, 12.1.2001, p. 1).
(20) Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data, and repealing Directive 95/46/EC (General Data Protection Regulation) (OJ L 119, 4.5.2016, p. 1).
(21) OJ L 123, 12.5.2016, p. 1.
(22) Regulation (EU) No 182/2011 of the European Parliament and of the Council of 16 February 2011 laying down the rules and general principles concerning mechanisms for control by the Member States of the Commission's exercise of implementing powers (OJ L 55, 28.2.2011, p. 13).
(23) Regulation (EU) No 228/2013 of the European Parliament and of the Council of 13 March 2013 laying down specific measures for agriculture in the outermost regions of the Union (OJ L 78, 20.3.2013, p. 23).
(24) Regulation (EU) No 229/2013 of the European Parliament and of the Council of 13 March 2013 laying down specific measures for agriculture in favour of the smaller Aegean islands (OJ L 78, 20.3.2013, p. 41).
(25) Regulation (EU) […/…] of the European Parliament and of the Council of [date] [full tittle] (OJ L ).
(26) Regulation (EU) […/…] of the European Parliament and of the Council of [date] [full tittle] (OJ L ).
(27) Commission Regulation (EU) No 702/2014 of 25 June 2014 declaring certain categories of aid in the agricultural and forestry sectors and in rural areas compatible with the internal market in application of Articles 107 and 108 of the Treaty on the Functioning of the European Union (OJ, L 193/1, 1.7.2014, p. 1).
(28) Council Regulation (EC) No 1257/1999 of 17 May 1999 on support for rural development from the European Agricultural Guidance and Guarantee Fund (EAGGF) and amending and repealing certain Regulations (OJ L 160, 26.6.1999, p. 80).
(29) Council Regulation (EC) No 1698/2005 of 20 September 2005 on support for rural development by the European Agricultural Fund for Rural Development (EAFRD) (OJ L 277, 21.10.2005, p. 1).
(30) Regulation (EC) No 1107/2009 of the European Parliament and of the Council of 21 October 2009 concerning the placing of plant protection products on the market and repealing Council Directives 79/117/EEC and 91/414/EEC (OJ L 309, 24.11.2009, p. 1).
(31) "A European One Health Action Plan against Antimicrobial Resistance (AMR)" (COM(2017) 339 final).
(32) Regulation (EC) No 1760/2000 of the European Parliament and of the Council of 17 July 2000 establishing a system for the identification and registration of bovine animals and regarding the labelling of beef and beef products and repealing Council Regulation (EC) No 820/97 (OJ L 204, 11.8.2000, p. 1).
(33) Council Regulation (EC) No 21/2004 of 17 December 2003 establishing a system for the identification and registration of ovine and caprine animals and amending Regulation (EC) No 1782/2003 and Directives 92/102/EEC and 64/432/EEC (OJ L 5, 9.1.2004, p. 8).
(34) Memorandum of Understanding between the Economic Community and the United States of America on oil seeds under GATT (OJ L147, 18/06/1993).
(35) Council Regulation (EC) No 834/2007 of 28 June 2007 on organic production and labelling of organic products and repealing Regulation (EEC) No 2092/91 (OJ L 189, 20.7.2007, p. 1).
(36) Commission Recommendation of 6 May 2003 concerning the definition of micro, small and medium-sized enterprises (OJ L 124, 20.5.2003, p. 36).
(37) Communication from the Commission Guidelines on State aid for rescuing and restructuring non-financial undertakings in difficulty, 21.7. 2014 (2014/C 249/01).
(38) Proposal for a Council Regulation laying down the multiannual financial framework for the years 2021-2027 Communication from the Commission to the European Parliament, the Council, the European Economic and Social Committee and the Committee of the Regions, COM(2018)322 final.
(39) Directive 2001/42/EC of the European Parliament and of the Council of 27 June 2001 on the assessment of the effects of certain plans and programs on the environment (OJ L 197, 21.7.2001, p. 30).
(40) Regulation (EC) No 223/2009 of the European Parliament and of the Council of 11 March 2009 on European statistics and repealing Regulation (EC, Euratom) No 1101/2008 of the European Parliament and of the Council on the transmission of data subject to statistical confidentiality to the Statistical Office of the European Communities, Council Regulation (EC) No 322/97 on Community Statistics, and Council Decision 89/382/EEC, Euratom establishing a Committee on the Statistical Programs of the European Communities (OJ L 87, 31.3.2009, p. 164).
(41) As referred to in Article 58(2)(a) or (b) of the Financial Regulation.
(42) Details of management modes and references to the Financial Regulation may be found on the BudgWeb site: https://myintracomm.ec.europa.eu/budgweb/EN/man/budgmanag/Pages/budgmanag.aspx  
(43) A number of the existing budgetary lines is to be maintained and the numbering is to be adapted to the new budgetary nomenclature (e.g. current chapters 05 07 and 05 08). Following the development of the CAP proposal the nomenclature could be adjusted.
(44) Diff. = Differentiated appropriations / Non-diff. = Non-differentiated appropriations.
(45) EFTA: European Free Trade Association.
(46) Candidate countries and, where applicable, potential candidates from the Western Balkans
(47) An increase in the Sectoral types of interventions under the CAP plan is explained by the allocation proposed for the support to the apiculture sector amounting to EUR 60 million, as well as the evolution of the expenditure in fruit and vegetables sector, which is not limited by an EU level envelope, following the observed past level of execution.
(48) Including also the amounts financed currently under chapters 05 07 (Audit of agricultural expenditure) and 05 08 (Policy strategy and coordination of the Agriculture and rural development policy area).
(49) For simplification, the appropriations for EAGF technical assistance are here considered as non-differentiated. The amount of RAL tends to be insignificant compared to the total amounts concerned by this financial statement.
(50) Including the amounts financed currently under item 05 01 04 01 - Support expenditure for European Agricultural Guarantee Fund (EAGF) - Non-operational technical assistance and 05 01 06 01 - Consumer, Health, Agriculture and Food Executive Agency - Contribution from the agricultural promotion program
(51) For simplification, the appropriations for EAFRD technical assistance are here considered as non-differentiated. The amount of RAL tends to be insignificant compared to the total amounts concerned by this financial statement.
(52) Technical and/or administrative assistance and expenditure in support of the implementation of EU programs and/or actions (former ‘BA’ lines), indirect research, direct research.
(53) AC= Contract Staff; AL = Local Staff; END = Seconded National Expert; INT = agency staff; JPD= Junior Professionals in Delegations.
(54) Sub-ceiling for external staff covered by operational appropriations (former ‘BA’ lines).