7Article 10 of Commission Regulation (EEC) No 3887/92 of 23 December 1992 laying down detailed rules for applying the integrated administration and control system for certain Community aid schemes (OJ 1992 L 391, p. 36; ‘Regulation No 3887/92’) lays down the basis for calculation of premiums for which there is an individual limit and the reduction of premiums in certain cases. Article 10 provides:‘...2. If the number of animals declared in an aid application exceeds that found during checks the aid shall be calculated on the number of animals found. ......4. Male bovine animals present on the holding shall not be counted unless identified in the aid application, or, in the case where paragraph 3 is applied, those identified in the register.However, a suckler cow declared for the premium or a bovine declared for the compensatory allowance provided for in Regulation (EEC) No 2328/91 may be replaced by another suckler cow or bovine respectively provided that replacement occurs within 20 days of the animals departure from the holding and that the replacement is entered in the private register not later than 3 days after the day of replacement.’
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