1. The eligible amounts of the costs of afforestation must correspond to the effective costs of afforestation observed in the Community.
2. The budget shall show ... as regards the statement of expenditure ... the actual expenditure in the last financial year for which the accounts have been closed ...
3. The real costs recorded for material operations in the various Member States differ to such an extent that a new rule for the weighting of such costs excluding the highest costs and providing an incentive for a better and economical management must be laid down.
