1663/95 - - - I
This document is meant purely as a documentation tool and the institutions do not assume any liability for its contents
COMMISSION REGULATION (EC) No 1663/95
of 7 July 1995
laying down detailed rules for the application of Council Regulation (EEC) No 729/70 regarding
the procedure for the clearance of the accounts of the EAGGF Guarantee Section
(OJ No L 158, 8. 7. 1995, p. 6)
Amended by:
Official Journal
No page date
Commission Regulation (EC) No 896/97 of 20 May 1997 L 128 8 21. 5. 1997
1663/95 - - - I
ICOMMISSION REGULATION (EC) No 1663/95
of 7 July 1995
laying down detailed rules for the application of Council Regulation (EEC) No 729/70 regarding
the procedure for the clearance of the accounts of the EAGGF Guarantee Section
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the T reaty establishing the EuropeanCommunity,
Having regard to Council Regulation (EEC) No 729/70 of
21 April 1970 on the financing of the common agricultural
policy (
1), as last amended by Regulation (EC) No
1287/95 (2), and in particular Articles 4 (6) and 5 (3)
thereof,
Whereas the reform of the procedure for the clearance of
the accounts, put into effect by Council Regulation (EC)
No 1287/95, provides for the establishment of detailed
rules regarding the certification and clearance of the an-nual accounts of accredited paying agencies;
Whereas changes in the number and nature of measures
financed by the EAGGF Guarantee Section, together with
changes in techniques for recording and transmitting in-
formation, are such as to require a revision of the nature
and content of the information to be provided to the Com-
mission for the purpose of the clearance of accounts;
Whereas Commission Regulation (EEC) No 1723/72 (
3), as
last amended by Regulation (EEC) No 295/88 (4), should
therefore be repealed;
Whereas the EAGGF Committee has not delivered an
opinion within the time limit set by the chairman,
HAS ADOPTED THIS REGULATION:
(1) OJ No L 94, 28. 4. 1970, p. 13.
(2) OJ No L 125, 8. 6. 1995, p. 1.
(3) OJ No L 186, 16. 8. 1972, p. 1.
(4) OJ No L 30, 2. 2. 1988, p. 7.
1663/95 - - - I
1Article 1
1. The limit to the number of paying agencies accredited
by each Member State, pursuant to Article 4 (2) of Re-
gulation (EEC) No 729/70, shall be set by the Member
State after consulting the Commission. The Commission
may in particular make known any obstacle which this
number presents to compliance with the time limit laid
down in Article 5 (2) (b) of that Regulation, and to the
transparency of checks on the operation of the Fund. The
Commission shall inform the Fund Committee of the pay-
ing agencies accredited in all Member States.
2. For each paying agency, the Member State shall in-
form the Commission of the authorities (‘the competent
authority’) which issue and withdraw accreditation, and
which set the period allowed for any necessary adjustments
within the meaning of Article 4 (4) of Regulation (EEC)
No 729/70.
3. Before accrediting any paying agency, the competent
authority shall be satisfied that the administrative and ac-
counting arrangements of the body concerned offer the
guarantees referred to in Article 4 (1) (a) of Regulation
(EEC) No 729/70. The criteria shall be established by the
Member State and applied by the competent authority for
the purpose of accreditation, taking account of the Com-
mission’s guidelines for those criteria as set out in the
Annex. Failure to meet any criteria of significant relevance
to the paying agency’s operations shall lead to the applica-
tion of Article 4 (4) of the abovementioned Regulation.
T h ed e c i s i o no na c c r e d i t a t i o ns h a l lb et a k e no nt h eb a s i s
of an examination covering the administrative and account-
ing conditions, including those adopted to protect the
Community’s interests regarding advances paid, guarantees
obtained, intervention stocks and amounts to be collected.
The examination shall include, in particular, the arrange-
ments regarding the execution of payments, the safeguard-
ing of the treasury, the security of computer systems, the
maintenance of accounting records, the division of duties
and the adequacy of internal and external controls, in re-
spect of transactions financed by the Guarantee Section of
the EAGGF .
4. If the competent authority is satisfied that the paying
agency examined complies with all relevant requirements,
it shall proceed with its accreditation. Otherwise, it shall
address to the paying agency instructions relating to the
administrative and accounting arrangements, and in par-
ticular to any conditions the paying agency is required tofulfil before accreditation may be granted. Accreditation
may be provisionally granted for a period to be fixed in
relation to the seriousness of the problem pending the im-
plementation of any requisite changes to the administrative
and accounting arrangements.1663/95
1663/95 - - - I
25. If accreditation is withdrawn, the Member State shall
designate another paying agency in accordance with the
conditions in Article 4 of Regulation (EEC) No 729/70
and in paragraphs 3 and 4 of this Article and ensures that
payments to beneficiaries are not interrupted.
6. The act of accreditation shall consist of a written con-
firmation that the body meets the criteria for accreditation,
and when relevant shall set out the instructions as to
changes and the period set. It shall be communicated to
the Commission.
7. The communication provided for under Article 4 (3)
of Regulation (EEC) No 729/70 shall be provided when
the paying agency is first accredited, and shall be accompa-
nied by the following information in respect of each paying
agency:
— the responsibilities vested in it,
— the allocation of responsibilities between its depart-
ments,
— its relationship with other bodies, public or private,
which also hold some of the responsibilities for execut-
ing the measures under which it charges expenditure to
the Fund,
— the procedures by which claims by beneficiaries are re-
ceived, verified, and validated, and by which expendi-
ture is authorized and paid and accounted for,
— the provisions for internal audits.
The information to be provided where Article 4 (4) of Re-
gulation (EEC) No 729/70 applies shall include all instruc-
tions relating to the administrative and accounting arrange-
ments, and to the adaptations the paying agency is
required to carry out in order to avoid withdrawal of ac-
creditation, and the period allowed for implementation.
Article 2
1. The ‘coordinating body’ referred to in Article 4 (1)
(b) of Regulation (EEC) No 729/70 shall act as the sole
representative of the Member State before the Commis-
sion for all questions relating to the EAGGF Guarantee
Section concerning:
— distributing Community texts and guidelines relating
thereto to the various paying agencies and to those
bodies responsible for their implementation,
— promoting their harmonized application,1663/95
1663/95 - - - I
3— communicating to the Commission the information
stipulated in this Regulation and in Regulation (EEC)
No 729/70,
— holding at the disposal of the Commission a full record
of all accounting information required for statistical
and control purposes.
It shall not be necessary to send to the Commission the
information held in documentary form by paying agencies
or authorizing bodies: this information shall, however, be
kept available by paying agencies or authorizing bodies. A
paying agency may fulfil the role of coordinating body pro-
vided that the two responsibilities are kept apart. In per-
forming its tasks, the coordinating body may, in accordance
with national procedures, call on other administrative
bodies or departments, in particular those with accounting
or technical expertise.
2. The Member State shall communicate to the Commis-
sion information concerning the name and the written con-
stitution of the coordinating body, and the administrative,
accounting and internal control conditions relating to its
operation.
3. The form and content of the accounting information
referred to in paragraph 1 shall be established by the
Commission after consulting the Fund Committee, and
transmitted to the Member States within three months of
the entry into force of this Regulation. Any modification
shall be communicated to the Member States within three
months of the event occasioning such modification and the
Member States shall implement any modification required
to their information systems within a time limit to be fixed
by the Commission after consulting the Fund Committee.
Article 3
1. The certificate referred to in Article 5 (1) (b) of Re-
gulation (EEC) No 729/70 shall be established by a de-
partment or body which is operationally independent of
the paying and coordinating agencies and which has the
technical vocation (certifying body).
The certificate shall be based on examination of pro-
cedures and of a sample of transactions. It shall cover
compliance of payments with Community rules only as re-
gards the capability of the paying agencies’ administrative
structures to ensure that such compliance has been
checked before a payment is made.
The certifying body shall conduct its examination according
to internationally accepted auditing standards. The checks
shall be undertaken both during and after the end of each
financial year. Before 31 January of the following year, the
certifying body shall draw up the certificate and also a re-
port of its findings which shall in particular state whether
it has gained reasonable assurance that the accounts to be
transmitted to the Commission are true, complete andaccurate, and that the internal control procedures have op-
erated satisfactorily.1663/95
1663/95 - - - I
42. Where more than one paying agency is accredited, the
Member State may rely on the attestations issued by the
departments or bodies which certified the accounts of the
respective paying agencies, provided that it receives assur-
ances that the scope and the standards of the audits per-
formed were equivalent to the requirements laid down in
paragraph 1.
3. The report referred to in paragraph 1 shall state:
— whether the paying agencies’ procedures, with particu-
lar regard to the accreditation criteria, are such as to
give reasonable assurance that the operations charged
to the Fund comply with Community rules, and what
recommendations have been made for the improve-
ment of systems,
— whether the annual accounts referred to in Article 4
(1) (a) of this Regulation are in accordance with the
books and records of the paying agencies,
— whether the statements of expenditure and of interven-
tion operations provided for in Article 5 are a ma-
terially true, complete and accurate record of the oper-
ations charged to the Fund,
— whether the financial interests of the Community are
properly protected as regards advances paid, guaran-
tees obtained, intervention stocks and amounts to be
collected,
— whether recommendations on the improvement of sys-
tems addressed to the paying agency have been fol-
lowed up.
The report shall be accompanied by the information on
the number and qualifications of staff undertaking the
audit, on the work done, on the number of transactions
examined, on the level of materiality and confidence ob-
tained, on the weakness found and recommendations made
for improvement, and on the operations of both the cer-
tifying body and other audit bodies, internal and external
to the paying agencies, from which all or part of the cer-
tifying body’s assurance on the matters reported was
gained.
Article 4
1. For the purpose of the clearance of the accounts
pursuant to Article 5 (2) (b) of Regulation (EEC) No
729/70, the Member States shall send to the Commission:
(a) the annual accounts of the expenditure charged to the
Guarantee Section of the Fund and reports established
pursuant to Article 5 (1) of that Regulation by each
department or body;
(b) the certificates and reports established by the certifying
body or bodies.1663/95
1663/95 - - - I
52. The documents referred to in paragraph 1 shall be
sent in four copies to the Commission by 10 February of
the year following the end of the financial year which it
concerns.
3. At the request of the Commission, or on the initiative
of the Member State, further information relating to the
clearance of the accounts concerned may be sent to the
Commission up to a deadline which the Commission shall
set, taking account of the amount of work required to pro-
vide that information. In the absence of this information,
the Commission may clear accounts on the basis of such
information as is in its possession at that deadline.
4. The Commission may accept a request for a delay in
sending information in justified cases, if it is addressed to
it before the deadline.
Article 5
1. The accounts referred to in Article 4 (1) (a) shall in-
clude:
(a) the expenditure summarized by item and subitem of
the Community budget;
(b) a summary of intervention operations and a statement
of the quantity and location of stocks at the end of thefinancial year;
(c) information regarding expenditure, or confirmation
that the detail of each transaction is held on computer
file at the disposal of the Commission;
(d) confirmation that the details of each movement of in-
tervention storage is held on the paying agency’s files;
(e) explanations of differences between the expenditure
declared in the annual accounts and that declared for
the same period in the documents referred to in Ar-
ticle 3 (5) of Commission Regulation (EEC) No
2776/88 (
5), as corrected pursuant to Article 9 (7) of
that Regulation.
2. The reports referred to in Article 4 (1) (a) of this
Regulation shall contain the following information concern-
ing the coordinating body and each paying agency:
— any exceptional transactions or technical difficulties ex-
perienced regarding the financial year concerned,
— any significant modification since the previous report
of the information in Article 1 (7).
(5) OJ No L 249, 8. 9. 1988, p. 9.1663/95
1663/95 - - - I
6Article 6
The supporting documents regarding the expenditure fi-
nanced and the amounts to be recovered by the EAGGF
Guarantee Section, shall be kept at the disposal of the
Commission for at least three years following that in which
the Commission clears the accounts of the financial year
concerned and, in the case where the clearance of accounts
decision is the subject of proceedings before the Court of
Justice of the European Communities, up to one year after
the conclusion of those proceedings.
Article 7
1. Accounts clearance decisions as provided for in Ar-
ticle 5 (2) (b) of Regulation (EEC) No 729/70 shall, with-
out prejudice to decisions taken subsequently in accord-
ance with paragraph 2 (c) of that Article, determine the
amount of expenditure effected in each Member State dur-
ing the financial year in question which shall be recognized
as being chargeable to the EAGGF on the basis of the
accounts referred to in Article 5 (1) (b) of that Regulation
and the reductions in and suspensions of advances in re-
spect of the financial year concerned, including reductions
as referred to in the second subparagraph of Article 4 (3)of Commission Regulation (EC) No 296/96 (
1).
Amounts that, in accordance with accounts clearance deci-
sions as referred to in the first subparagraph, are recover-
able from, or payable to, each Member State shall be de-
termined by deducting advances paid during the financial
year in question from expenditure recognized for that year
in accordance with the first subparagraph. Such amounts
shall be deducted from, or added to, advances against ex-
penditure from the second month following that in which
the accounts clearance decision is taken.
2. The Commission shall communicate to the MemberState concerned the results of its verifications of the in-
formation supplied, together with any amendments it pro-
poses, before 31 March following the end of the financial
year.
3. If, for reasons attributable to the Member State con-
cerned, the Commission is unable to clear the accounts of
a Member State before 30 April of the following year, the
Commission shall notify the Member State of those further
enquiries it proposes to undertake pursuant to Article 9 of
Regulation (EEC) No 729/70.
(1) OJ No L 39, 17. 2. 1996, p. 5.1663/95
896/97
1663/95
1663/95 - - - I
7Article 8
1. When, as a result of any enquiry, the Commission
considers that expenditure was not effected according to
Community rules, it shall communicate to the Member
State concerned its findings, the corrective measures to be
taken to ensure future compliance, and an evaluation of
any expenditure which it may propose to exclude pursuant
to Article 5 (2) (c) of Regulation (EEC) No 729/70. The
communication shall make reference to this Regulation.
The Member State shall reply within two months, and the
Commission may modify its position in consequence. In
justified cases the Commission may agree to extend this
period for reply.
After expiry of the period allowed for reply, the Commis-
sion shall initiate a bilateral discussion, and both parties
shall endeavour to come to an agreement as to the
measures to be taken. The Commission shall then formallycommunicate its conclusions to the Member State, refer-
ring to Commission Decision 94/442/EC (
1).
2. The decisions referred to in Article 5 (2) (c) of Re-
gulation (EEC) No 729/70 shall be taken after an examin-
ation of any report drawn up by the Conciliation body ac-
cording to the provisions laid down in Directive
94/442/EC.
3. The deductions from the Community financing as re-
ferred to in Article 5 (2) (c) of Regulation (EEC) No
729/70 shall be made from the advances relating to the
expenditure of the second month following the decision
pursuant to that Article. However, at the Member State’s
request and where warranted by the materiality of the de-
ductions, and after consulting the Fund Committee, the
Commission may appoint some other date.
Article 9
Regulation (EEC) No 1723/72 is hereby repealed with ef-
fect from 16 October 1995.
However, it shall remain applicable to the clearance of the
accounts of the Guarantee Fund up to those of its finan-
cial year 1995.
Article 10
This Regulation shall enter into force on the seventh day
following its publication in the Official Journal of the Euro-
pean Communities.
It shall apply from the financial year beginning 16 October
1995.
(1) OJ No L 182, 16. 7. 1994, p. 45.1663/95
1663/95 - - - I
8ANNEX
Guidelines for criteria for accreditation as a paying agency
The criteria for accreditation are such that the paying agency provides sufficient assurance concerning the
proper functioning of its administrative organization and of the system of internal control, and the mainten-ance of documents pursuant to Article 4 of Regulation (EEC) No 729/70. Only the small scale of operations
of a paying agency can justify the application of simplified criteria. The non-respect of any criteria of signifi-
cant relevance to the paying agency’s operations shall lead to the application of Article 4 (4) of that Regula-tion.
1. The establishment of a paying agency (‘agency’) shall take the form of a formal act which lays down the
agency’s powers, obligations and responsibilities, particularly in relation to EAGGF-Guarantee expendi-ture, as defined in Article 2 and 3 of Regulation (EEC) No 729/70, and which sets out the agency’s
administrative structure.
2. The agency shall execute three principal functions in respect of EAGGF-Guarantee expenditure:
(i) Authorization of payments: the objective of this function is the establishment of the amount that
shall be paid to a claimant in conformity with Community rules.
(ii) Execution of payments: the objective of this function is the issuing of an instruction to the agency’s
bankers, or, in appropriate cases, a governmental payments office, to pay the authorized amount to
the claimant (or his assignee).
(iii) Accounting for payment: the objective of this function is the recording of the payment in the
agency’s separate books of account of EAGGF expenditure, which will normally be in the form of
an electronic data processing system, and the preparation of periodic summaries of expenditure,including the monthly and annual declarations to the European Commission. The books of account
also record the assets financed by the Fund, in particular concerning intervention stocks, uncleared
advances and debtors.
3. Without prejudice to the delegations provided for in point 4, the agency shall normally dispose of two
services:
(i) The internal audit service: the objective of this service or equivalent procedure is to ensure that
the agency’s system of internal control operates effectively; the internal audit service shall be inde-
pendent of the agency’s other departments and shall report directly to the agency’s top manage-
ment.
(ii) The technical service: the objective of this service is to verify the facts on which payments to
claimants are based; for example the facts on such matters as the quality and characteristics of
products, livestock, land etc., the date of delivery, the transformation into another product andother checks of a technical nature.
The verification of these facts is assured through the operation of a control and inspection system. A
major role of the technical service is the monitoring of this control system.
4. Part or all of the authorization function and/or the technical service may be delegated to other bodies
provided that the following conditions are fulfilled;
(i) The responsibilities and obligations of these other bodies, notably concerning the control and
verification of the compliance with Community rules, are clearly defined.
(ii) The bodies dispose of effective systems for ensuring that they fulfil their responsibilities in a satis-
factory manner.
(iii) The bodies explicitly confirm to the agency that they in fact fulfil their responsibilities and describe
the means employed.
(iv) The agency is informed on a regular and timely basis of the results of controls effected, so that the
sufficiency of these controls may always be taken into account before a claim is settled. The work
performed shall be described in detail in a report accompanying each claim, batch of claims or,when appropriate, in a report covering one marketing year. The report, shall be accompanied by an
attestation of the eligibility of the approved claims and of the nature, scope and limits of the work
done. If any physical or administrative checks are not exhaustive, but performed on a sample ofclaims, the claims selected shall be identified, the sampling method described, the results of all
inspections and the measures taken in respect of discrepancies and irregularities reported upon.
The supporting documents submitted to the agency shall be sufficient to provide assurance that allthe required checks on the eligibility of the authorized claims have been performed.1663/95
1663/95 - - - I
9(v) Where documents relating to the claims authorized and controls effected are retained by the other
bodies, both these bodies and the agency shall set up procedures to ensure that the location of all
such documents that are relevant to specific payments made by the agency is recorded, and that
these documents may be made available for inspection at the agency’s offices at the request of thepersons and bodies who would normally have the right to inspect such documents, which include:
— the agency’s staff who deal with the claim,
— the agency’s internal audit service,— the body that attests the agency’s annual declaration,
— mandated officials of the European Union.
5. The agency’s administrative structure shall provide for separation of the three functions of authorization,
execution and accounting for payments, each of which shall be the responsibility of a separate adminis-
trative subunit, the responsibilities of which are defined in an organization chart. The administrative
structure may provide for the function of the technical service to be performed by the authorizationdepartment in appropriate cases.
6. The agency shall adopt the following procedures or those offering equivalent guarantees:
(i) The agency shall lay down detailed written procedures for the receipt, recording and processing of
claims inclusive of a description of all documents to be used.
(ii) The division of duties shall be such that no official has responsibility for more than one of the
responsibilities for authorizing, paying or accounting for sums charged to EAGGF , and that noofficial performs one of those tasks without his work coming under the supervision of a second
official.
The responsibilities of each official shall be defined in writing, including the setting of financial
limits to his authority. Staff training shall be appropriate, and there shall be a policy for rotating
staff in sensitive positions, or alternatively for increased supervision.
(iii) Each official responsible for authorization shall have at his disposal a detailed check-list of the
verifications he is required to undertake, and shall include in the supporting documents of the
claim his attestation that these checks have been performed. This attestation may be made byelectronic means subject to the conditions referred to in subparagraph (vi). There shall be evidence
of review of the work by more senior member of staff.
(iv) A claim shall be authorized for payment only after sufficient checks have been made to verify that
it complies with Community regulations. These checks shall include those required by the regula-
tion governing the specific measure under which aid is claimed, and those required pursuant to
Article 8 of Regulation (EEC) No 729/70 to prevent and detect fraud and irregularity with particu-lar regard to the risks presented. The checks to be undertaken shall be specified in a check-list,
and their performance shall be attested for each claim, or for each batch of claims.
(v) Procedures should ensure that payment is made only to the claimant, to his bank account or to his
assignee. The payment shall be executed by the agency’s banker, or, as appropriate, a governmental
payments office, or the cheque mailed, within five working days of the date of charge to the
EAGGF . Procedures shall be adopted to ensure that all payments for which transfers are notexecuted, or cheques not cashed, are recredited to the Fund. No payments shall be made in cash.
The approval of the authorizing official and/or his supervisor may be made by electronic means,
provided an appropriate level of security over these means is ensured, and the identity of thesignatory is entered in the electronic records.
(vi) Where claims are processed using a computer system, access to the computer system shall be
protected and controlled in such a way that:
— all information entered into the system is properly validated to ensure that input errors are
detected and corrected,
— no data may be entered, modified, or validated, except by authorized officials to whom indi-
vidual passwords are attributed,
— the identity of each official entering, or modifying, data or programmes is recorded in an
operations log.1663/95
1663/95 - - - I
10Passwords shall be changed regularly to avoid misuse. Computer systems shall be protected from
unauthorized access by physical controls, and the data shall be backed up by copies stored in a
separate, safeguarded location. Data entry shall be checked by logical checks aimed at detecting
inconsistent or extraordinary data.
(vii) The agency’s procedures shall ensure that every change in the Community’s regulations, and in
particular the rates of aid applicable, are recorded and the instructions, databases and checklists
updated in good time.
7. Payments of advances shall be identified in the accounting records, and procedures adopted to ensure
that:
(i) Guarantees are obtained only from financial institutions, which fulfill the conditions of Regulation
(EEC) No 2220/85 (1) and which are approved by appropriate authorities, and deliver guarantees
which remain valid until cleared or called upon, and are met on the simple request of the agency.
(ii) The advances are cleared within the stipulated time limits, and that those overdue for clearing are
promptly identified and the guarantees promptly called upon.
(iii) The clearing of advances is subject to the same controls by authorizing officers as are payments.
8. The accounting for intervention storage shall ensure that the quantities, and associated costs, are cor-
rectly and promptly processed and recorded per identifiable lot and in the correct account at each stage
from the acceptance of an offer to the physical disposal of the product, in compliance with the scheme
regulations, and ensure that the quantity and nature of stocks at every location may be determined atany time. Stocks shall be physically verified on a regular basis by persons, bodies or departments inde-
pendent of the stockkeepers.
9. Accounting procedures shall ensure that monthly and annual declarations are complete, accurate and
timely, and that any errors or omissions are detected and corrected, in particular through checks and
reconciliations performed at intervals not exceeding three months.
10. The internal audit service shall verify that procedures adopted by the agency are adequate to ensure that
compliance with Community regulations is verified, and that accounts are accurate, complete and timely.
V erifications may be limited to selected measures and to samples of transactions provided that an auditplan ensures that all significant areas, including the departments responsible for authorization, are cov-
ered over a period not exceeding five years. The service’s work shall be performed according to inter-
nationally accepted standards, shall be recorded in working papers and shall result in reports and recom-mendations addressed to the agency’s top management. The audit plans and reports shall be made
available to the certifying body and to officials of the European Union mandated to undertake financial
audits and for the sole purpose of appraising the effectiveness of the internal audit function.
11. All the above paragraphs apply, mutatis mutandis, to ‘negative expenditure’ (levies, forfeited guarantees,
reimbursed payments, etc.) that the agency is required to collect on behalf of the Guarantee Section of
the EAGGF . In particular, the agency shall set up a system for the recognition of all amounts due to theEAGGF and for the recording in a debtors ledger of all such debts prior to their receipt. The debtors
ledger shall be inspected at regular intervals with the aim of taking action to collect debts that are
overdue.
The agency may delegate the responsibility for collecting certain categories of negative expenditure to
other bodies, subject to the conditions set out in point 4, adapted as appropriate, and to the additional
condition that the other body reports to the agency on a regular and timely basis, not less than monthly,on all revenues recognized and monies received.
12. The agency shall ensure that all claims received are dealt with expeditiously.
(1) OJ No L 205, 3. 8. 1985, p. 5.1663/95