(1) Cash deposits on a payment account held either by the user’s payment service provider or by another payment service provider as well as all the operations required for operating a payment account.

(2) Cash withdrawals from a payment account held either by the user’s payment service provider or by another payment service provider, as well as all the operations required for operating a payment account.

This situation should be considered a special situation in accordance with Article 42(2) of Regulation (EC) No 1782/2003 and treated consequently.Without prejudice to the application of Article 43(2)(b) of Regulation (EC) No 1782/2003 which provides that all forage area in the reference period should be included in the calculation of the payment entitlements, in order to facilitate the task of the national administrations in establishing the provisional payment entitlements, it is appropriate to give them the possibility to take into ...[+++]account the number of forage areas declared in the area aid application before the introduction of the single payment scheme or in case of preliminary establishment of payment entitlements, whilst allowing the farmer the possibility to prove that his or her forage area in the reference period was lower.The current implementing rules on the payment entitlements subject to special conditions need to be completed or specified as far as they concern certain aspects of the establishment and management of those entitlements.Extensification payments and additional payments in the beef and veal and sheep and goat sectors referred to in Annex VI of Regulation (EC) No 1782/2003 were granted in the reference period according to eligibility conditions and amounts set up by Member States and may vary from one year to the other.

3. Where more than one Paying Agency is responsible in the context of the management of the different direct payment schemes as defined in Article 2(d) of Regulation (EC) No 1782/2003, the Member States shall take the appropriate measures to ensure an appropriate application of the provisions under this Chapter, in particular that one rate of reduction is applied to the entirety of direct payments applied for by the farmer.

III. “League table”: introduce a suitable management information system to allow a qualitative and quantitative assessment to be established and thereby share best-practice across the Commission; notes that a statistical breakdown, by Directorate-General, was not available for the 2 805 commitment proposals, payments and recovery orders, rejected in 1999 by the Financial Controller and Accounting Officer, on a number of grounds including errors due to incorrect draft contracts, ineligible expenditure, ineligible beneficiaries, insufficient consideration of economy and value for money as well as duplicate ...[+++]payments; calls for a comparison of Directorates-General on a number of management criteria including: payment delays, 'reste à liquider', recoveries initiated and completed, actual to planned execution, hours of training, average time of vacancy of posts and action following financial audits, performance evaluations, allegations of malpractice by whistleblowers and reports by the Anti-Fraud Office;

4. In cases where the managing authority and the paying authority are or belong to the same body, this body shall ensure that procedures offering equivalent standards of control to those stipulated in paragraphs 2 and 3 are applied.