All information shall relate to the year being reported on. It shall also include information on expenditure paid after the end of the year being reported on. It shall cover information on checks executed and administrative penalties applied in respect of that year including those executed or applied after that year. As regards the information that varies during the year the annual report should contain an overview of the variations of this information that occurred during the year reported on as well as the situation existing on 31 December of the year reported on.
Commission Delegated Regulation (EU) 2017/891Dangos y teitl llawn
Commission Delegated Regulation (EU) 2017/891 of 13 March 2017 supplementing Regulation (EU) No 1308/2013 of the European Parliament and of the Council with regard to the fruit and vegetables and processed fruit and vegetables sectors and supplementing Regulation (EU) No 1306/2013 of the European Parliament and of the Council with regard to penalties to be applied in those sectors and amending Commission Implementing Regulation (EU) No 543/2011