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wage and payroll subsidies,

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grants for interest relief (cf. ESA 95, 4.37(c)) made to resident producer units, even when they are intended to encourage capital formation (2). In effect, these are current transfers designed to reduce producers' operating costs. They are treated in the accounts as subsidies to the producers benefiting from them, even when the difference in the interest is, in practice, paid directly by the government to the credit institution making the loan (by way of derogation from the payment criterion),

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over-compensation of VAT resulting from the application of the flat-rate systems (cf. 3.041 and 3.042),

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the assumption of social security contributions and real-estate taxes,

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the assumption of other costs such as private storage aid for wine and grape must and the re-storage of table wines (in so far as the stocks are owned by an agricultural unit),

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various other subsidies on production:

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grants for land set-aside (compulsory set-aside linked to acreage-based grants and voluntary set-aside),

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financial compensation for withdrawals of fresh market fruit and vegetables. These payments are often made to groups of market producers, and should be treated as subsidies to agriculture, since they are direct compensation for loss of production,

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cattle premiums for seasonal adjustment (deseasonalisation) and extensification,

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grants for agricultural production in less-favoured and/or mountainous areas,

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other grants intended to influence methods of production (extensification, techniques designed to reduce pollution, etc.),

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amounts paid to holders as compensation for recurrent losses of goods in inventories such as crop or livestock products which are considered to be work in progress and plantations in so far as they are still in their growth period (see 2.040 to 2.045). By contrast, compensatory transfers for losses of goods in inventories and/or plantations used as factors of production are recorded as other capital transfers in the capital account.’