I propose to take Question Nos. 10 and 14 together.
The information on controls referred to in the Annual Report of the Court of Auditors of the European Communities for the financial year 1988 has since been forwarded to the Commission.
As regards the annual declaration, the annual report indicates that this country was one of five member states which were not in a position to meet the specified deadlines in respect of the 1986 accounts. Another member state, while respecting the deadline, sent in amending details 12 times, the latest being in June 1988.
The definitive annual declaration for 1986 was submitted by Ireland to the Commission in December 1987 and no subsequent amendments were made. The delay was due to the huge volume of sales in 1986 resulting from the Commission decision to reduce intervention stocks significantly in that year, which led to complex administrative processing before the definitive declaration could be finalised.