II

(Acts whose publication is obligatory)

Parliament

FINAL ADOPTION

of the general budget of the european union

for the financial year 2000

(2000/81/EC, ECSC, Euratom)

THE PRESIDENT OF THE EUROPEAN PARLIAMENT,

Having regard to the Treaty establishing the European Community, and in particular Article 272(4), third subparagraph, and (7) thereof,

Having regard to the Treaty establishing the European Coal and Steel Community, and in particular Article 78(7) thereof,

Having regard to the Treaty establishing the European Atomic Energy Community, and in particular Article 234(7) thereof,

Having regard to the Financial Regulation of 21 December 1977 applicable to the general budget of the European Communities (1), as last amended by Regulation (EC, ECSC, Euratom) No 2673/1999 (2), and in particular Article 15 thereof,

Having regard to the Interinstitutional Agreement on budgetary discipline and improvement of the budgetary procedure,

Having regard to the Decision of the European Parliament and of the Council of 16 December 1999 to use the flexibility instrument to finance the reconstruction of Kosovo,

Having regard to the technical adjustment made on the basis of the most recent economic data and forecasts pursuant to paragraph 15 of the Interinstitutional Agreement of 6 May 1999 (3),

Having regard to the preliminary draft general budget of the European Union for the financial year 2000 submitted by the Commission,

Having regard to the draft general budget of the European Union for the financial year 2000 established by the Council,

Having regard to the deliberations of the European Parliament of 28 October 1999,

Having regard to the outcome of the deliberations of the Council of 26 November 1999 on the proposed modifications and the amendments adopted by the European Parliament on 28 October 1999,

Having regard to letters of amendment No 1 (Section II), No 2 (Section III) and No 3 (Section I) of the draft general budget of the European Union for the financial year 2000,

Having regard to the outcome of the budgetary conciliation meeting of 25 November 1999,

Having regard to the deliberations of the European Parliament of 14 and 16 December 1999,

Having regard to the resolution adopted by the European Parliament on 16 December 1999,

DECLARES:

The procedure laid down in Article 272 of the Treaty establishing the European Community, Article 78 of the Treaty establishing the European Coal and Steel Community and Article 177 of the Treaty establishing the European Atomic Energy Community has been completed and the general budget of the European Union for the financial year 2000 has been finally adopted.

Done at Strasbourg, 16 December 1999.

The President

Nicole FONTAINE

(1) OJ L 356, 31.12.1977, p. 1.

(2) OJ L 326, 18.12.1999, p. 1.

(3) OJ C 172, 18.6.1999, p. 1.

CONTENTS

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All amounts in this budget document are expressed in euro unless otherwise indicated.

A. TOTAL REVENUE

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TITLE 1

OWN RESOURCES

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CHAPTER 1 0 - AGRICULTURAL DUTIES ESTABLISHED BY THE INSTITUTIONS OF THE EUROPEAN COMMUNITIES IN RESPECT OF TRADE WITH THIRD COUNTRIES UNDER THE COMMON AGRICULTURAL POLICY (ARTICLE 2(1)(A) OF DECISION 94/728/EC, EURATOM)

1 0 0 Agricultural duties established by the institutions of the European Communities in respect of trade with third countries under the common agricultural policy (Article 2(1)(a) of Decision 94/728/EC, Euratom)

1 0 0 0 Agricultural duties established by the institutions of the European Communities in respect of trade with third countries under the common agricultural policy (Article 2(1)(a) of Decision 94/728/EC, Euratom)

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Remarks

Council Decision 94/728/EC, Euratom of 31 October 1994 on the system of the Communities' own resources (OJ L 293, 12.11.1994, p. 9), and in particular Article 2(1)(a) thereof.

Agricultural duties are variable charges on imports from third countries of agricultural products subject to legislation, the purpose of which is to offset differences between the world prices and the price LEVELs agreed on for the Community.

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CHAPTER 1 1 - LEVIES AND OTHER DUTIES PROVIDED FOR UNDER THE COMMON ORGANISATION OF THE MARKETS IN SUGAR (ARTICLE 2(1)(A) OF DECISION 94/728/EC, EURATOM)

1 1 0 Sugar production levies

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Remarks

Council Regulation (EC) No 2038/1999 of 13 September 1999 on the common organisation of the markets in the sugar sector (OJ L 252, 25.9.1999, p. 1.).

Under the common organisation of the market in the sugar sector, sugar producers pay basic and B production levies to cover market support expenditure.

However, the application of a ceiling to the levies as provided for in Article 33 of basic Regulation (EC) No 2038/1999 may lead to their not fully covering the estimated total loss due to the existence of an exportable surplus calculated in accordance with paragraphs 1 and 2 of the said Article. The complementary levy referred to in Article 116 of this Chapter will then have to be paid by sugar producers in accordance with Article 34 of Regulation (EC) 2038/1999.

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1 1 1 Sugar storage levies

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Remarks

A system of equalisation of storage costs has been set up to ensure regular marketing of sugar throughout the year: the storage levies are thus intended to compensate, on a multiannual basis, for expenditure incurred in the reimbursement of storage costs referred to in Item B1-1 1 1 0 of the statement of expenditure of Section III "Commission".

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1 1 2 Isoglucose production levies

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Remarks

Council Regulation (EC) No 2038/1999 of 13 September 1999 on the common organisation of the markets in the sugar sector (OJ L 252, 25.9.199, p. 1).

The common organisation of the markets in sugar provides that isoglucose-production undertakings pay basic and B production levies intended to cover market support expenditure.

However, the application of a ceiling to the levies as provided for in Article 33 of basic Regulation (EC) No 2038/1999 may lead to their not fully covering the estimated total loss due to the existence of an exportable surplus calculated in accordance with paragraphs 1 and 2 of the said Article. The complementary levy referred to in Article 116 of this Chapter will then have to be paid by isoglucose-producers in accordance with Article 34 of Regulation (EC) 2038/1999.

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1 1 3 Charges levied on non-exported C sugar and C isoglucose production

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Remarks

Commission Regulation (EEC) No 2670/81 of 14 September 1981 laying down detailed implementing rules in respect of sugar production in excess of the quota (OJ L 262, 16.9.1981, p. 14), as last amended by Regulation (EC) No 1148/98 (OJ L 159, 3.6.1998, p. 38).

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1 1 4 Charges levied on substituted C sugar and C isoglucose

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Remarks

Commission Regulation (EEC) No 2670/81 of 14 September 1981 laying down detailed implementing rules in respect of sugar production in excess of the quota (OJ L 262, 16.9.1981, p. 14), as last amended by Regulation (EC) No 1148/98 (OJ L 159, 3.6.1998, p. 38).

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1 1 5 Production levy for inulin syrup

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Remarks

Council Regulation (EC) No 2038/1999 of 13 September 1999 on the common organisation of the markets in the sugar sector (OJ L 252, 25.9.1999, p. 1).

Continuation of the existing production quota arrangements for sugar requires that similar arrangements be applied to the production of inulin syrup, a direct sustitute for isoglucose and liquid sugar, to prevent this product from disturbing a market which, because of the surplus, could further increase the export costs of sugar and isoglucose producers alone.

The common organisation of the market in sugar provides that inulin syrup producers pay basic and B production levies covering market suport expenditure.

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1 1 6 Additional levies provided for in Council Regulation (EEC) No 1107/88

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Remarks

Council Regulation (EC) No 2038/1999 of 13 September 1999 on the common organisation of the markets in the sugar sector (OJ L 252, 25.9.1999, p. 1).

The additional levy is intended to eliminate completely the total loss within the meaning of Article 33 of Regulation (EC) No 2038/1999 recorded since the 1988/1989 marketing year and not covered by the yield of the production levies applicable to those years.

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CHAPTER 1 2 - CUSTOMS DUTIES AND OTHER DUTIES REFERRED TO IN ARTICLE 2(1)(B) OF DECISION 94/728/EC, EURATOM

1 2 0 Customs duties and other duties referred to in Article 2(1)(b) of Decision 94/728/EC, Euratom

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Remarks

Council Decision 94/728/EC, Euratom of 31 October 1994 on the system of the Communities' own resources (OJ L 293, 12.11.1994, p. 9), and in particular Article 2(1)(b) thereof.

The assignment of customs duties as own resources to the financing of common expenditure is the logical consequence of the free movement of goods within the Community.

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CHAPTER 1 3 - OWN RESOURCES ACCRUING FROM VALUE ADDED TAX PURSUANT TO ARTICLE 2(1)(C) OF DECISION 94/728/EC, EURATOM

1 3 0 Own resources accruing from value added tax pursuant to Article 2(1)(c) of Decision 94/728/EC, Euratom

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Remarks

Council Decision 94/728/EC, Euratom of 31 October 1994 on the system of the Communities' own resources (OJ L 293, 12.11.1994, p. 9), and in particular Article 2(1)(c) thereof.

If account is taken of the capped VAT bases and of the compensation arrangements for the United Kingdom, own resources accruing from value added tax are as follows at the uniform rate (0,8644 %).

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CHAPTER 1 4 - OWN RESOURCES BASED ON GROSS NATIONAL PRODUCT PURSUANT TO ARTICLE 2(1)(D) AND THE FIRST SUBPARAGRAPH OF ARTICLE 6 OF DECISION 94/728/EC, EURATOM

1 4 0 Own resources based on gross national product pursuant to Article 2(1)(d) and the first subparagraph of Article 6 of Decision 94/728/EC, Euratom

1 4 0 0 Own resources based on gross national product pursuant to Article 2(1)(d) of Decision 94/728/EC, Euratom, with the exception of those corresponding to the European Agricultural Guidance and Guarantee Fund Guarantee Section monetary reserve, the reserve for loan guarantees and the reserve for emergency aid

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Remarks

Council Decision 94/728/EC, Euratom of 31 October 1994 on the system of the Communities' own resources (OJ L 293, 12.11.1994, p. 9), and in particular Article 2(1)(d) thereof.

The rate, excluding the EAGGF Guarantee Section monetary reserve, the loan guarantee reserve and the emergency aid reserve, to be applied to Member States' gross national product for this financial year is 0,5224 %.

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1 4 0 1 Own resources based on gross national product pursuant to Article 2(1)(d) and the first subparagraph of Article 6 of Decision 94/728/EC, Euratom, corresponding to the European Agricultural Guidance and Guarantee Fund Guarantee Section monetary reserve

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Remarks

Council Decision 94/728/EC, Euratom of 31 October 1994 on the system of the Communities' own resources (OJ L 293, 12.11.1994, p. 9), and in particular Article 2(1)(d) and the first subparagraph of Article 6 thereof.

The provisional amount is produced by applying a rate of 0,0062 % to Member States' gross national product.

The breakdown of payments is as follows:

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However, the amount actually to be paid will be limited to the amount of the transfer from Chapter B1-6 0 of the statement of expenditure of Section III "Commission", intended for the monetary reserve.

1 4 0 2 Own resources based on gross national product pursuant to Article 2(1)(d) of Decision 94/728/EC, Euratom, corresponding to the reserve for loans and loan guarantees

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Remarks

Council Decision 94/728/EC, Euratom of 31 October 1994 on the system of the Communities' own resources (OJ L 293, 12.11.1994, p. 9), and in particular Article 2(1)(d) thereof.

Council Regulation (EC, Euratom) No 2728/94 of 31 October 1994 establishing a Guarantee Fund for external actions (OJ L 293, 12.11.1994, p. 1), as last amended by Regulation (EC, Euratom) No 1149/1999 (OJ L 139, 2.6.1999, p. 1).

Council Regulation (EC, Euratom) No 2729/94 of 31 October 1994 amending Regulation (EEC, Euratom) No 1552/89 implementing Decision 88/376/EEC, Euratom on the system of the Communities' own resources (OJ L 293, 12.11.1994, p. 5).

Council Regulation (ECSC, EC, Euratom) No 2730/94 of 31 October 1994 amending the Financial Regulation of 21 December 1977 applicable to the general budget of the European Communities (OJ L 293, 12.11.1994, p. 7).

Council Decision 94/729/EC of 31 October 1994 on budgetary discipline (OJ L 293, 12.11.1994, p. 14).

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1 4 0 3 Own resources based on gross national product pursuant to Article 2(1)(d) of Decision 94/728/EC, Euratom, corresponding to the emergency aid reserve

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Remarks

Conclusions of the Edinburgh European Council of 11 and 12 December 1992 concerning the creation of a reserve for emergency aid.

Council Regulation (EC, Euratom) No 2729/94 of 31 October 1994 amending Regulation (EEC, Euratom) No 1552/89 implementing Decision 88/376/EEC, Euratom on the system of the Communities' own resources (OJ L 293, 12.11.1994, p. 5).

Council Regulation (ECSC, EC, Euratom) No 2730/94 of 31 October 1994 amending the Financial Regulation of 21 December 1977 applicable to the general budget of the European Communities (OJ L 293, 12.11.1994, p. 7).

Council Decision 94/729/EC of 31 October 1994 on budgetary discipline (OJ L 293, 12.11.1994, p. 14).

When the Commission considers it necessary to draw on this reserve, it convenes a three-way meeting as soon as possible in order to obtain the agreement of the two arms of the budgetary authority on the need to use the reserve and on the amount required. The reserve is drawn on by means of a transfer to the budget headings concerned.

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CHAPTER 1 5 - CORRECTION OF BUDGETARY IMBALANCES

1 5 0 Correction of budgetary imbalances granted to the United Kingdom in accordance with Articles 4 and 5 of Decision 94/728/EC, Euratom

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Remarks

Council Decision 94/728/EC, Euratom of 31 October 1994 on the system of the Communities' own resources (OJ L 293, 12.11.1994, p. 9), and in particular Articles 4 and 5 thereof.

The breakdown of the correction is as follows:

Breakdown of the correction for VAT resources

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Breakdown of the correction for GNP resources

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Total of the breakdown of the correction

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CHAPTER 1 9 - COSTS INCURRED BY THE MEMBER STATES IN THE COLLECTION OF OWN RESOURCES

1 9 0 Costs incurred by the Member States in the collection of own resources

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Remarks

Council Decision 94/728/EC, Euratom of 31 October 1994 on the system of the Communities' own resources (OJ L 293, 12.11.1994, p. 9), and in particular Article 2(3) thereof.

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TITLE 3

SURPLUSES AVAILABLE

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CHAPTER 3 0 - SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR

3 0 0 Surplus available from the preceding financial year

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Remarks

Financial Regulation of 21 December 1977 applicable to the general budget of the European Communities (OJ L 356, 31.12.1977, p. 1), as last amended by Regulation (EC, ECSC, Euratom) No 2673/1999 (OJ L 326, 18.12.1999, p. 1).

Council Regulation (EEC, Euratom) No 1552/89 of 29 May 1989 implementing Decision 88/376/EEC, Euratom on the system of the Communities' own resources (OJ L 155, 7.6.1989, p. 1), as last amended by Regulation (Euratom, EC) No 1355/96 (OJ L 175, 13.7.1996, p. 3).

Article 32 of the Financial Regulation states that the balance from each financial year, whether surplus or deficit, is entered as revenue expenditure in the budget of the subsequent financial year.

The relevant estimates of such revenue or expenditure are entered in the budget during the budget procedure and, where appropriate, in a letter of amendment submitted pursuant to Article 14 of the Financial Regulation. They are drawn up in accordance with the principles set out in Article 15 of Regulation (EEC, Euratom) No 1552/89, as last amended by Regulation (Euratom, EC) No 1355/96 (OJ L 175, 13.7.1996, p. 3).

After the closure of the accounts for each financial year, any discrepancy in relation to the estimates is entered in the budget for the following financial year through a supplementary and/or amending budget.

A deficit is entered in Chapter B0-3 0 of the statement of expenditure of Section III "Commission".

3 0 1 Surplus of own resources resulting from the transfer to the European Agricultural Guidance and Guarantee Fund Guarantee Section monetary reserve

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Remarks

Council Decision 94/728/EC, Euratom of 31 October 1994 on the system of the Communities' own resources (OJ L 293, 12.11.1994, p. 9), and in particular Article 7 thereof.

Council Decision 94/729/EC of 31 October 1994 on budgetary discipline (OJ L 293, 12.11.1994, p. 14), and in particular Article 12 thereof.

CHAPTER 3 1 - SURPLUS OF VAT OWN RESOURCES AND FINANCIAL CONTRIBUTIONS FROM PREVIOUS FINANCIAL YEARS RESULTING FROM APPLICATION OF ARTICLE 10(4) TO (6) AND (9) OF REGULATION (EEC, EURATOM) NO 1552/89, AS AMENDED BY REGULATION (EURATOM, EC) NO 1355/96

3 1 0 Application for 2000 and subsequent financial years of Article 10(4), (5) and (9) of Regulation (EEC, Euratom) No 1552/89, as amended by Regulation (Euratom, EC) No 1355/96

3 1 0 0 Application for 2000 of Article 10(4), (5) and (9) of Regulation (EEC, Euratom) No 1552/89, as amended by Regulation (Euratom, EC) No 1355/96

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Remarks

Council Regulation (EEC, Euratom) No 1552/89 of 29 May 1989 implementing Decision 88/376/EEC, Euratom on the system of the Communities' own resources (OJ L 155, 7.6.1989, p. 1), as last amended by Regulation (Euratom, EC) No 1355/96 (OJ L 175, 13.7.1996, p. 3).

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3 1 8 Application for 1981 to 1989 of Article 10(6) and (9) of Regulation (EEC, Euratom) No 1552/89, as amended by Regulation (Euratom, EC) No 1355/96

3 1 8 1 Application for 1981 of Article 10(6) and (9) of Regulation (EEC, Euratom) No 1552/89, as amended by Regulation (Euratom, EC) No 1355/96

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Remarks

Council Regulation (EEC, Euratom) No 1552/89 of 29 May 1989 implementing Decision 88/376/EEC, Euratom on the system of the Communities' own resources (OJ L 155, 7.6.1989, p. 1), as last amended by Regulation (Euratom, EC) No 1355/96 (OJ L 175, 13.7.1996, p. 3).

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3 1 8 2 Application for 1982 of Article 10(6) and (9) of Regulation (EEC, Euratom) No 1552/89, as amended by Regulation (Euratom, EC) No 1355/96

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Remarks

Council Regulation (EEC, Euratom) No 1552/89 of 29 May 1989 implementing Decision 88/376/EEC, Euratom on the system of the Communities' own resources (OJ L 155, 7.6.1989, p. 1), as last amended by Regulation (Euratom, EC) No 1355/96 (OJ L 175, 13.7.1996, p. 3).

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3 1 8 3 Application for 1983 of Article 10(6) and (9) of Regulation (EEC, Euratom) No 1552/89, as amended by Regulation (Euratom, EC) No 1355/96

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Remarks

Council Regulation (EEC, Euratom) No 1552/89 of 29 May 1989 implementing Decision 88/376/EEC, Euratom on the system of the Communities' own resources (OJ L 155, 7.6.1989, p. 1), as last amended by Regulation (Euratom, EC) No 1355/96 (OJ L 175, 13.7.1996, p. 3).

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3 1 8 4 Application for 1984 of Article 10(6) and (9) of Regulation (EEC, Euratom) No 1552/89, as amended by Regulation (Euratom, EC) No 1355/96

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Remarks

Council Regulation (EEC, Euratom) No 1552/89 of 29 May 1989 implementing Decision 88/376/EEC, Euratom on the system of the Communities' own resources (OJ L 155, 7.6.1989, p. 1), as last amended by Regulation (Euratom, EC) No 1355/96 (OJ L 175, 13.7.1996, p. 3).

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3 1 8 5 Application for 1985 of Article 10(6) and (9) of Regulation (EEC, Euratom) No 1552/89, as amended by Regulation (Euratom, EC) No 1355/96

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Remarks

Council Regulation (EEC, Euratom) No 1552/89 of 29 May 1989 implementing Decision 88/376/EEC, Euratom on the system of the Communities' own resources (OJ L 155, 7.6.1989, p. 1), as last amended by Regulation (Euratom, EC) No 1355/96 (OJ L 175, 13.7.1996, p. 3).

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3 1 8 6 Application for 1986 of Article 10(6) and (9) of Regulation (EEC, Euratom) No 1552/89, as amended by Regulation (Euratom, EC) No 1355/96

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Remarks

Council Regulation (EEC, Euratom) No 1552/89 of 29 May 1989 implementing Decision 88/376/EEC, Euratom on the system of the Communities' own resources (OJ L 155, 7.6.1989, p. 1), as last amended by Regulation (Euratom, EC) No 1355/96 (OJ L 175, 13.7.1996, p. 3).

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3 1 8 7 Application for 1987 of Article 10(6) and (9) of Regulation (EEC, Euratom) No 1552/89, as amended by Regulation (Euratom, EC) No 1355/96

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Remarks

Council Regulation (EEC, Euratom) No 1552/89 of 29 May 1989 implementing Decision 88/376/EEC, Euratom on the system of the Communities' own resources (OJ L 155, 7.6.1989, p. 1), as last amended by Regulation (Euratom, EC) No 1355/96 (OJ L 175, 13.7.1996, p. 3).

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3 1 8 8 Application for 1988 of Article 10(6) and (9) of Regulation (EEC, Euratom) No 1552/89, as amended by Regulation (Euratom, EC) No 1355/96

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Remarks

Council Regulation (EEC, Euratom) No 1552/89 of 29 May 1989 implementing Decision 88/376/EEC, Euratom on the system of the Communities' own resources (OJ L 155, 7.6.1989, p. 1), as last amended by Regulation (Euratom, EC) No 1355/96 (OJ L 175, 13.7.1996, p. 3).

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3 1 8 9 Application for 1989 of Article 10(6) and (9) of Regulation (EEC, Euratom) No 1552/89, as amended by Regulation (Euratom, EC) No 1355/96

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Remarks

Council Regulation (EEC, Euratom) No 1552/89 of 29 May 1989 implementing Decision 88/376/EEC, Euratom on the system of the Communities' own resources (OJ L 155, 7.6.1989, p. 1), as last amended by Regulation (Euratom, EC) No 1355/96 (OJ L 175, 13.7.1996, p. 3).

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3 1 9 Application for 1990 to 1999 of Article 10(4) to (6) and (9) of Regulation (EEC, Euratom) No 1552/89, as amended by Regulation (Euratom, EC) No 1355/96

3 1 9 0 Application for 1990 of Article 10(6) and (9) of Regulation (EEC, Euratom) No 1552/89, as amended by Regulation (Euratom, EC) No 1355/96

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Remarks

Council Regulation (EEC, Euratom) No 1552/89 of 29 May 1989 implementing Decision 88/376/EEC, Euratom on the system of the Communities' own resources (OJ L 155, 7.6.1989, p. 1), as last amended by Regulation (Euratom, EC) No 1355/96 (OJ L 175, 13.7.1996, p. 3).

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3 1 9 1 Application for 1991 of Article 10(6) and (9) of Regulation (EEC, Euratom) No 1552/89, as amended by Regulation (Euratom, EC) No 1355/96

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Remarks

Council Regulation (EEC, Euratom) No 1552/89 of 29 May 1989 implementing Decision 88/376/EEC, Euratom on the system of the Communities' own resources (OJ L 155, 7.6.1989, p. 1), as last amended by Regulation (Euratom, EC) No 1355/96 (OJ L 175, 13.7.1996, p. 3).

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3 1 9 2 Application for 1992 of Article 10(6) and (9) of Regulation (EEC, Euratom) No 1552/89, as amended by Regulation (Euratom, EC) No 1355/96

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Remarks

Council Regulation (EEC, Euratom) No 1552/89 of 29 May 1989 implementing Decision 88/376/EEC, Euratom on the system of the Communities' own resources (OJ L 155, 7.6.1989, p. 1), as last amended by Regulation (Euratom, EC) No 1355/96 (OJ L 175, 13.7.1996, p. 3).

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3 1 9 3 Application for 1993 of Article 10(6) and (9) of Regulation (EEC, Euratom) No 1552/89, as amended by Regulation (Euratom, EC) No 1355/96

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Remarks

Council Regulation (EEC, Euratom) No 1552/89 of 29 May 1989 implementing Decision 88/376/EEC, Euratom on the system of the Communities' own resources (OJ L 155, 7.6.1989, p. 1), as last amended by Regulation (Euratom, EC) No 1355/96 (OJ L 175, 13.7.1996, p. 3).

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3 1 9 4 Application for 1994 of Article 10(6) and (9) of Regulation (EEC, Euratom) No 1552/89, as amended by Regulation (Euratom, EC) No 1355/96

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Remarks

Council Regulation (EEC, Euratom) No 1552/89 of 29 May 1989 implementing Decision 88/376/EEC, Euratom on the system of the Communities' own resources (OJ L 155, 7.6.1989, p. 1), as last amended by Regulation (Euratom, EC) No 1355/96 (OJ L 175, 13.7.1996, p. 3).

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3 1 9 5 Application for 1995 of Article 10(6) and (9) of Regulation (EEC, Euratom) No 1552/89, as amended by Regulation (Euratom, EC) No 1355/96

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Remarks

Council Regulation (EEC, Euratom) No 1552/89 of 29 May 1989 implementing Decision 88/376/EEC, Euratom on the system of the Communities' own resources (OJ L 155, 7.6.1989, p. 1), as last amended by Regulation (Euratom, EC) No 1355/96 (OJ L 175, 13.7.1996, p. 3).

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3 1 9 6 Application for 1996 of Article 10(6) and (9) of Regulation (EEC, Euratom) No 1552/89, as amended by Regulation (Euratom, EC) No 1355/96

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Remarks

Council Regulation (EEC, Euratom) No 1552/89 of 29 May 1989 implementing Decision 88/376/EEC, Euratom on the system of the Communities' own resources (OJ L 155, 7.6.1989, p. 1), as last amended by Regulation (Euratom, EC) No 1355/96 (OJ L 175, 13.7.1996, p. 3).

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3 1 9 7 Application for 1997 of Article 10(6) and (9) of Regulation (EEC, Euratom) No 1552/89, as amended by Regulation (Euratom, EC) No 1355/96

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Remarks

Council Regulation (EEC, Euratom) No 1552/89 of 29 May 1989 implementing Decision 88/376/EEC, Euratom on the system of the Communities' own resources (OJ L 155, 7.6.1989, p. 1), as last amended by Regulation (Euratom, EC) No 1355/96 (OJ L 175, 13.7.1996, p. 3).

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3 1 9 8 Application for 1998 of Article 10(4), (5) and (9) of Regulation (EEC, Euratom) No 1552/89, as amended by Regulation (Euratom, EC) No 1355/96

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Remarks

Council Regulation (EEC, Euratom) No 1552/89 of 29 May 1989 implementing Decision 88/376/EEC, Euratom on the system of the Communities' own resources (OJ L 155, 7.6.1989, p. 1), as last amended by Regulation (Euratom, EC) No 1355/96 (OJ L 175, 13.7.1996, p. 3).

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3 1 9 9 Application for 1999 of Article 10(4), (5) and (9) of Regulation (EEC, Euratom) No 1552/89, as amended by Regulation (Euratom, EC) No 1355/96

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Remarks

Council Regulation (EEC, Euratom) No 1552/89 of 29 May 1989 implementing Decision 88/376/EEC, Euratom on the system of the Communities' own resources (OJ L 155, 7.6.1989, p. 1), as last amended by Regulation (Euratom, EC) No 1355/96 (OJ L 175, 13.7.1996, p. 3).

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CHAPTER 3 2 - SURPLUS OF OWN RESOURCES BASED ON GROSS NATIONAL PRODUCT FOR THE PREVIOUS FINANCIAL YEARS AS A RESULT OF THE APPLICATION OF ARTICLE 10(7) TO (9) OF REGULATION (EEC, EURATOM) NO 1552/89, AS AMENDED BY REGULATION (EURATOM, EC) NO 1355/96

3 2 0 Application for 2000 and subsequent financial years of Article 10(7) and (9) of Regulation (EEC, Euratom) No 1552/89, as amended by Regulation (Euratom, EC) No 1355/96

3 2 0 0 Application for 2000 of Article 10(7) and (9) of Regulation (EEC, Euratom) No 1552/89, as amended by Regulation (Euratom, EC) No 1355/96

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Remarks

Council Regulation (EEC, Euratom) No 1552/89 of 29 May 1989 implementing Decision 88/376/EEC, Euratom on the system of the Communities' own resources (OJ L 155, 7.6.1989, p. 1), as last amended by Regulation (Euratom, EC) No 1355/96 (OJ L 175, 13.7.1996, p. 3).

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3 2 8 Application for 1988 and 1989 of Article 10(8) and (9) of Regulation (EEC, Euratom) No 1552/89, as amended by Regulation (Euratom, EC) No 1355/96

3 2 8 8 Application for 1988 of Article 10(8) and (9) of Regulation (EEC, Euratom) No 1552/89, as amended by Regulation (Euratom, EC) No 1355/96

>TABLE>

Remarks

Council Regulation (EEC, Euratom) No 1552/89 of 29 May 1989 implementing Decision 88/376/EEC, Euratom on the system of the Communities' own resources (OJ L 155, 7.6.1989, p. 1), as last amended by Regulation (Euratom, EC) No 1355/96 (OJ L 175, 13.7.1996, p. 3).

>TABLE>

3 2 8 9 Application for 1989 of Article 10(8) and (9) of Regulation (EEC, Euratom) No 1552/89, as amended by Regulation (Euratom, EC) No 1355/96

>TABLE>

Remarks

Council Regulation (EEC, Euratom) No 1552/89 of 29 May 1989 implementing Decision 88/376/EEC, Euratom on the system of the Communities' own resources (OJ L 155, 7.6.1989, p. 1), as last amended by Regulation (Euratom, EC) No 1355/96 (OJ L 175, 13.7.1996, p. 3).

>TABLE>

3 2 9 Application for 1990 to 1999 of Article 10(7) to (9) of Regulation (EEC, Euratom) No 1552/89, as amended by Regulation (Euratom, EC) No 1355/96

3 2 9 0 Application for 1990 of Article 10(8) and (9) of Regulation (EEC, Euratom) No 1552/89, as amended by Regulation (Euratom, EC) No 1355/96

>TABLE>

Remarks

Council Regulation (EEC, Euratom) No 1552/89 of 29 May 1989 implementing Decision 88/376/EEC, Euratom on the system of the Communities' own resources (OJ L 155, 7.6.1989, p. 1), as last amended by Regulation (Euratom, EC) No 1355/96 (OJ L 175, 13.7.1996, p. 3).

>TABLE>

3 2 9 1 Application for 1991 of Article 10(8) and (9) of Regulation (EEC, Euratom) No 1552/89, as amended by Regulation (Euratom, EC) No 1355/96

>TABLE>

Remarks

Council Regulation (EEC, Euratom) No 1552/89 of 29 May 1989 implementing Decision 88/376/EEC, Euratom on the system of the Communities' own resources (OJ L 155, 7.6.1989, p. 1), as last amended by Regulation (Euratom, EC) No 1355/96 (OJ L 175, 13.7.1996, p. 3).

>TABLE>

3 2 9 2 Application for 1992 of Article 10(8) and (9) of Regulation (EEC, Euratom) No 1552/89, as amended by Regulation (Euratom, EC) No 1355/96

>TABLE>

Remarks

Council Regulation (EEC, Euratom) No 1552/89 of 29 May 1989 implementing Decision 88/376/EEC, Euratom on the system of the Communities' own resources (OJ L 155, 7.6.1989, p. 1), as last amended by Regulation (Euratom, EC) No 1355/96 (OJ L 175, 13.7.1996, p. 3).

>TABLE>

3 2 9 3 Application for 1993 of Article 10(8) and (9) of Regulation (EEC, Euratom) No 1552/89, as amended by Regulation (Euratom, EC) No 1355/96

>TABLE>

Remarks

Council Regulation (EEC, Euratom) No 1552/89 of 29 May 1989 implementing Decision 88/376/EEC, Euratom on the system of the Communities' own resources (OJ L 155, 7.6.1989, p. 1), as last amended by Regulation (Euratom, EC) No 1355/96 (OJ L 175, 13.7.1996, p. 3).

>TABLE>

3 2 9 4 Application for 1994 of Article 10(8) and (9) of Regulation (EEC, Euratom) No 1552/89, as amended by Regulation (Euratom, EC) No 1355/96

>TABLE>

Remarks

Council Regulation (EEC, Euratom) No 1552/89 of 29 May 1989 implementing Decision 88/376/EEC, Euratom on the system of the Communities' own resources (OJ L 155, 7.6.1989, p. 1), as last amended by Regulation (Euratom, EC) No 1355/96 (OJ L 175, 13.7.1996, p. 3).

>TABLE>

3 2 9 5 Application for 1995 of Article 10(8) and (9) of Regulation (EEC, Euratom) No 1552/89, as amended by Regulation (Euratom, EC) No 1355/96

>TABLE>

Remarks

Council Regulation (EEC, Euratom) No 1552/89 of 29 May 1989 implementing Decision 88/376/EEC, Euratom on the system of the Communities' own resources (OJ L 155, 7.6.1989, p. 1), as last amended by Regulation (Euratom, EC) No 1355/96 (OJ L 175, 13.7.1996, p. 3).

>TABLE>

3 2 9 6 Application for 1996 of Article 10(8) and (9) of Regulation (EEC, Euratom) No 1552/89, as amended by Regulation (Euratom, EC) No 1355/96

>TABLE>

Remarks

Council Regulation (EEC, Euratom) No 1552/89 of 29 May 1989 implementing Decision 88/376/EEC, Euratom on the system of the Communities' own resources (OJ L 155, 7.6.1989, p. 1), as last amended by Regulation (Euratom, EC) No 1355/96 (OJ L 175, 13.7.1996, p. 3).

>TABLE>

3 2 9 7 Application for 1997 of Article 10(8) and (9) of Regulation (EEC, Euratom) No 1552/89, as amended by Regulation (Euratom, EC) No 1355/96

>TABLE>

Remarks

Council Regulation (EEC, Euratom) No 1552/89 of 29 May 1989 implementing Decision 88/376/EEC, Euratom on the system of the Communities' own resources (OJ L 155, 7.6.1989, p. 1), as last amended by Regulation (Euratom, EC) No 1355/96 (OJ L 175, 13.7.1996, p. 3).

>TABLE>

3 2 9 8 Application for 1998 of Article 10(7) and (9) of Regulation (EEC, Euratom) No 1552/89, as amended by Regulation (Euratom, EC) No 1355/96

>TABLE>

Remarks

Council Regulation (EEC, Euratom) No 1552/89 of 29 May 1989 implementing Decision 88/376/EEC, Euratom on the system of the Communities' own resources (OJ L 155, 7.6.1989, p. 1), as last amended by Regulation (Euratom, EC) No 1355/96 (OJ L 175, 13.7.1996, p. 3).

>TABLE>

3 2 9 9 Application for 1999 of Article 10(7) and (9) of Regulation (EEC, Euratom) No 1552/89, as amended by Regulation (Euratom, EC) No 1355/96

>TABLE>

Remarks

Council Regulation (EEC, Euratom) No 1552/89 of 29 May 1989 implementing Decision 88/376/EEC, Euratom on the system of the Communities' own resources (OJ L 155, 7.6.1989, p. 1), as last amended by Regulation (Euratom, EC) No 1355/96 (OJ L 175, 13.7.1996, p. 3).

>TABLE>

CHAPTER 3 3 - REFUNDS TO MEMBER STATES

3 3 0 Refunds to Greece, Spain and Portugal

>TABLE>

Remarks

Act of 28 May 1979 concerning the Conditions of Accession of the Hellenic Republic and the Adjustments to the Treaties (OJ L 291, 19.11.1979, p. 17).

Act of 12 June 1985 concerning the Conditions of Accession of the Kingdom of Spain and the Portuguese Republic and the Adjustments to the Treaties (OJ L 302, 15.11.1985, p. 23).

Council Decision 94/728/EC, Euratom of 31 October 1994 on the system of the Communities' own resources (OJ L 293, 12.11.1994, p. 9), and in particular Article 9 thereof.

Article 127 of the Act of Accession provided that during the transitional period (1981 to 1985) a decreasing proportion of the GNP based financial contributions or of the VAT own resources paid by Greece into the general budget of the European Communities should be refunded.

Only the corrections to the VAT balances for 1981 to 1985 entered in Chapter 3 1 may lead to adjustments of the financial contributions made by Greece for the years in question.

Articles 187 and 374 of the Act of Accession of Spain and Portugal provided that during the transitional period (1986 to 1991) a decreasing proportion of the VAT own resources or of the GNP based financial contributions paid by Spain and Portugal into the general budget, but not including their share in financing the United Kingdom's rebate, should be refunded.

With effect from 1988, Spain and Portugal also receive a refund of a proportion of their payments in respect of the additional resource and their share in financing the United Kingdom's rebate.

Only the adjustments to the VAT and GNP bases for 1986 to 1991 entered in Chapters 3 1 and 3 2 may lead to positive or negative refunds to Spain and Portugal.

>TABLE>

CHAPTER 3 5 - SURPLUS OF OWN RESOURCES BASED ON GROSS NATIONAL PRODUCT RESULTING FROM THE DEFINITIVE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM

3 5 9 Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect of 1991 and subsequent financial years

3 5 9 4 Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect of 1994

>TABLE>

Remarks

Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect of 1994.

>TABLE>

3 5 9 5 Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect of 1995

>TABLE>

Remarks

Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect of 1995.

>TABLE>

3 5 9 6 Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect of 1996

>TABLE>

Remarks

Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect of 1996.

>TABLE>

TITLE 4

MISCELLANEOUS COMMUNITY TAXES, LEVIES AND DUES

>TABLE>

CHAPTER 4 0 - DEDUCTIONS FROM REMUNERATION

4 0 0 Proceeds of the tax on the salaries, wages and allowances of Members of the institutions, officials, other servants and persons in receipt of a pension, and Members of the governing bodies of the European Investment Bank, the European Monetary Institute, the European Investment Fund, their staff and persons in receipt of a pension

>TABLE>

Remarks

Protocol on the privileges and immunities of the European Communities, and in particular Article 13 thereof.

Council Regulation No 422/67/EEC, 5/67/Euratom of 25 July 1967 determining the emoluments of the President and Members of the Commission and of the President, Judges, Advocates-General and Registrar of the Court of Justice and of the President, Members and Registrar of the Court of First Instance (OJ 187, 8.8.1967, p. 1), as last amended by Regulation (EC, ECSC, Euratom) No 2778/98 (OJ L 347, 23.12.1998, p. 1).

Council Regulation (EEC, Euratom, ECSC) No 260/68 of 29 February 1968 laying down the conditions and procedure for applying the tax for the benefit of the European Communities (OJ L 56, 4.3.1968, p. 8), as last amended by Regulation (EC, ECSC, Euratom) No 2954/98 (OJ L 307, 17.11.1998, p. 3).

Council Regulation (ECSC, EEC, Euratom) No 1860/76 of 29 June 1976 laying down the conditions of employment of staff of the European Foundation for the Improvement of Living and Working Conditions (OJ L 214, 6.8.1976, p. 24), as last amended by Regulation (Euratom, ECSC, EEC) No 680/87 (OJ L 72, 14.3.1987, p. 15).

Council Regulation (EEC, Euratom, ECSC) No 2290/77 of 18 October 1977 determining the emoluments of the Members of the Court of Auditors (OJ L 268, 20.10.1977, p. 1), as last amended by Regulation (EC, Euratom, ECSC) No 840/95 (OJ L 85, 19.4.1995, p. 10).

>TABLE>

4 0 1 Staff contributions to the pension scheme

>TABLE>

Remarks

Staff Regulations of officials of the European Communities, and in particular Article 83(2) thereof.

Council Regulation (ECSC, EEC, Euratom) No 1860/76 of 29 June 1976 laying down the conditions of employment of staff of the European Foundation for the Improvement of Living and Working Conditions (OJ L 214, 6.8.1976, p. 1), as last amended by Regulation (Euratom, ECSC, EEC) No 680/87 (OJ L 72, 14.3.1987, p. 15).

>TABLE>

4 0 3 Proceeds of the temporary contribution from the salaries of Members of the institutions, officials and other servants in active employment

>TABLE>

Remarks

Staff Regulations of officials of the European Communities, and in particular Article 66a thereof.

Council Regulation No 422/67/EEC, No 5/67/Euratom of 25 July 1967 determining the emoluments of the President and Members of the Commission, and of the President, Judges, Advocates-General and Registrar of the Court of Justice and of the President, Members and Registrar of the Court of First Instance (OJ 187, 8.8.1967, p. 1), as last amended by Regulation (EC, ECSC, Euratom) No 2778/98 (OJ L 347, 23.12.1998, p. 1).

Council Regulation (EEC, Euratom, ECSC) No 2290/77 of 18 October 1977 determining the emoluments of the Members of the Court of Auditors (OJ L 268, 20.10.1977, p. 1), as last amended by Regulation (EC, Euratom, ECSC) No 840/95 (OJ L 85, 19.4.1995, p. 10).

>TABLE>

TITLE 5

REVENUE ACCRUING FROM THE ADMINISTRATIVE OPERATION OF THE INSTITUTIONS

>TABLE>

CHAPTER 5 0 - PROCEEDS FROM THE SALE OF MOVABLE AND IMMOVABLE PROPERTY

5 0 0 Proceeds from the sale of movable property

>TABLE>

Remarks

Proceeds from the sale of movable property which cannot be reused pursuant to Article 27 of the Financial Regulation of 21 December 1977 applicable to the general budget of the European Communities (OJ L 356, 31.12.1977, p. 1), as last amended by Regulation (EC, ECSC, Euratom) No 2673/1999 (OJ L 326, 18.12.1999, p. 1).

>TABLE>

5 0 1 Proceeds from the sale of immovable property

>TABLE>

Remarks

Proceeds from the sale of immovable property which cannot be reused pursuant to Article 27 of the Financial Regulation of 21 December 1977 applicable to the general budget of the European Communities (OJ L 356, 31.12.1977, p. 1), as last amended by Regulation (EC, ECSC, Euratom) No 2673/1999 (OJ L 326, 18.12.1999, p. 1).

5 0 2 Proceeds from the sale of publications, printed works and films

>TABLE>

Remarks

Proceeds from the sale of publications, printed works and films which cannot be reused pursuant to Article 27 of the Financial Regulation of 21 December 1977 applicable to the general budget of the European Communities (OJ L 356, 31.12.1977, p. 1), as last amended by Regulation (EC, ECSC, Euratom) No 2673/1999 (OJ L 326, 18.12.1999, p. 1).

>TABLE>

5 0 3 Proceeds from the sale of vehicles

>TABLE>

Remarks

>TABLE>

CHAPTER 5 1 - PROCEEDS FROM LETTING AND HIRING

5 1 0 Proceeds from the hiring-out of furniture and equipment

>TABLE>

Remarks

>TABLE>

5 1 1 Proceeds from letting and sub-letting immovable property and reimbursement of charges connected with lettings

5 1 1 0 Proceeds from letting and sub-letting immovable property

>TABLE>

Remarks

Proceeds from letting and sub-letting immovable property which cannot be reused pursuant to Article 27 of the Financial Regulation of 21 December 1977 applicable to the general budget of the European Communities (OJ L 356, 31.12.1977, p. 1), as last amended by Regulation (EC, ECSC, Euratom) No 2673/1999 (OJ L 326, 18.12.1999, p. 1).

>TABLE>

5 1 1 1 Reimbursement of charges connected with lettings

>TABLE>

Remarks

Charges connected with lettings which are reimbursed but cannot be reused pursuant to Article 27 of the Financial Regulation of 21 December 1977 applicable to the general budget of the European Communities (OJ L 356, 31.12.1977, p. 1), as last amended by Regulation (EC, ECSC, Euratom) No 2673/1999 (OJ L 326, 18.12.1999, p. 1).

>TABLE>

CHAPTER 5 2 - REVENUE FROM INVESTMENTS OR LOANS GRANTED, BANK AND OTHER INTEREST

5 2 0 Revenue from investments or loans granted, bank and other interest on the institutions' accounts

>TABLE>

Remarks

>TABLE>

5 2 1 Revenue from investments or loans granted, bank and other interest on the accounts of organisations receiving subsidies transferred to the Commission

>TABLE>

Remarks

>TABLE>

CHAPTER 5 4 - MISCELLANEOUS REVENUE AVAILABLE FOR REUSE (ARTICLE 27 OF THE FINANCIAL REGULATION) BUT NOT USED

5 4 0 Miscellaneous revenue available for reuse (Article 27 of the Financial Regulation) but not used

>TABLE>

Remarks

Financial Regulation of 21 December 1977 applicable to the general budget of the European Communities (OJ L 356, 31.12.1977, p. 1), as last amended by Regulation (EC, ECSC, Euratom) No 2673/1999 (OJ L 326, 18.12.1999, p. 1).

Under Article 27 of the Financial Regulation, any sums available must be reused before the end of the financial year following that in which the revenue was collected. Revenue for reuse which has not been used within the appointed time is entered under this article.

>TABLE>

CHAPTER 5 5 - TRANSFER OR PURCHASE OF PENSION RIGHTS BY STAFF

5 5 0 Transfer or purchase of pension rights by staff

>TABLE>

Remarks

Staff Regulations of officials of the European Communities, and in particular Article 107 thereof and Articles 4, 11(2) and 48 of Annex VIII thereto.

>TABLE>

CHAPTER 5 6 - EMPLOYER'S CONTRIBUTION TO PENSION SCHEME

5 6 0 Employer's contribution by the Joint European Torus (JET) joint undertaking to the pension scheme

>TABLE>

Remarks

Staff Regulations of officials of the European Communities, and in particular Article 83(2) thereof.

Conditions of employment of other servants of the European Communities, and in particular Articles 41 and 43 thereof.

Council Decision 78/471/Euratom of 30 May 1978 on the establishment of the Joint European Torus (JET) joint undertaking (OJ L 151, 7.6.1978, p. 10), and in particular points 5 and 7 of Article 8 of the statutes annexed thereto.

Council Decision 91/677/Euratom of 19 December 1991 approving amendments to the Statutes of the Joint European Torus (JET), joint undertaking (OJ L 375, 31.12.1991, p. 9).

CHAPTER 5 8 - MISCELLANEOUS COMPENSATION

5 8 0 Miscellaneous compensation

>TABLE>

Remarks

Miscellaneous compensation which cannot be reused pursuant to Article 27 of the Financial Regulation of 21 December 1977 applicable to the general budget of the European Communities (OJ L 356, 31.12.1977, p. 1), as last amended by Regulation (EC, ECSC, Euratom) No 2673/1999 (OJ L 326, 18.12.1999, p. 1).

CHAPTER 5 9 - OTHER REVENUE FROM ADMINISTRATIVE OPERATIONS

5 9 0 Other revenue from administrative operations

>TABLE>

Remarks

>TABLE>

TITLE 6

CONTRIBUTIONS TO COMMUNITY PROGRAMMES, REPAYMENT OF EXPENDITURE, REVENUE FROM SERVICES RENDERED AGAINST PAYMENT AND CONTRIBUTIONS IN CONNECTION WITH THE EUROPEAN ECONOMIC AREA

>TABLE>

CHAPTER 6 0 - CONTRIBUTIONS TO COMMUNITY PROGRAMMES

6 0 1 Cooperation agreements on controlled thermonuclear fusion and plasma physics

6 0 1 1 Switzerland/Euratom cooperation agreements on controlled thermonuclear fusion and plasma physics

>TABLE>

Remarks

Revenue resulting from cooperation agreements between Switzerland and the European Atomic Energy Community, notably that of 14 September 1978.

In accordance with Article 96(1) of the Financial Regulation of 21 December 1977 applicable to the general budget of the European Communities (OJ L 356, 31.12.1977, p. 1), as last amended by Regulation (EC, ECSC, Euratom) No 2673/1999 (OJ L 326, 18.12.1999, p. 1), any revenue will be used to provide additional appropriations under Article B6-4 5 1 (Joint Research Centre) or under Article B6-5 5 1 (indirect action) of the statement of expenditure of Section III "Commission", depending on the expenditure to be covered.

Such revenue covers Switzerland's share of the Community contribution to financing the JET (Joint European Torus) joint undertaking, expenditure arising out of the cooperation agreement and expenditure resulting from any other present or future association agreements with Community research bodies.

6 0 1 2 EUROPEAN FUSION DEVELOPMENT AGREEMENTS (EFDA)

>TABLE>

Remarks

Revenue resulting from the multilateral EFDA agreements between the European Atomic Energy Community and its 18 fusion associates, notably that of 30 March 1999.

In accordance with Article 96(1) of the Financial Regulation of 21 December 1977 applicable to the general budget of the European Communities (OJ L 356, 31.12.1977, p. 1), as last amended by Regulation (EC, ECSC, Euratom) No 2673/1999 (OJ L 326, 18.12.1999, p. 1), any revenue will be used to provide additional appropriations under Article B6-5 5 1 (indirect action) of the statement of expenditure of Section III "Commission", depending on the expenditure to be covered.

Such revenue covers the associates' contribution to financing the Joint Fund expenditure resulting from the use of JET facilities for the purposes of the EFDA.

6 0 2 Cooperation agreements with third countries under Community research programmes

>TABLE>

Remarks

Resolution of 21 November 1991 of the Ministers of State participating in European Cooperation in the field of Scientific and Technical Research (COST) (OJ C 333, 24.12.1991, p. 1).

Revenue resulting from cooperation agreements between the Community and third countries, notably those participating in European cooperation in the field of scientific and technical research in order to associate them with Community research programmes.

Any contributions received are to cover the costs of meetings, experts' contracts and research contracts under the programmes in question.

In accordance with Article 96(1) of the Financial Regulation of 21 December 1977 applicable to the general budget of the European Communities (OJ L 356, 31.12.1977, p. 1), as last amended by Regulation (EC, ECSC, Euratom) No 2673/1999 (OJ L 326, 18.12.1999, p. 1), any revenue will be used to provide additional appropriations under Article B6-4 5 1 (Joint Research Centre) or under Article B6-5 5 1 (indirect action) of the statement of expenditure of Section III "Commission", depending on the expenditure to be covered.

6 0 3 Cooperation agreements with third countries under Community industrial programmes

>TABLE>

Remarks

Resolution of 21 November 1991 of the Ministers of State participating in European cooperation in the field of scientific and technical research (COST) (OJ C 333, 24.12.1991, p. 1).

Revenue resulting from cooperation agreements between the Community and European third countries, notably those participating in European cooperation in the field of scientific and technical research in order to associate them with Community research programmes.

If these contributions are not reused under Article B5-4 0 1 of the statement of expenditure of Section III "Commission", they will be booked to this article.

6 0 4 Cooperation agreements with institutes from third countries in connection with scientific and technological projects of Community interest (Eureka and others)

>TABLE>

Remarks

Revenue resulting from cooperation agreements between the Community and institutes from third countries in connection with scientific and technological projects of Community interest (Eureka and others).

In accordance with Article 96(1) of the Financial Regulation of 21 December 1977 applicable to the general budget of the European Communities (OJ L 356, 31.12.1977, p. 1), as last amended by Regulation (EC, ECSC, Euratom) No 2673/1999 (OJ L 326, 18.12.1999, p. 1), any revenue will be used to provide additional appropriations in Article B6-5 5 1 of the statement of expenditure of Section III "Commission".

6 0 5 Agreements for European cooperation in the field of scientific and technical research

>TABLE>

Remarks

Resolution of 21 November 1991 of the Ministers of State participating in European cooperation in the field of scientific and technical research (COST) (OJ C 333, 24.12.1991, p. 1).

Revenue from States taking part in European cooperation in the field of scientific and technical research to cover the expenditure entered under Item B6-2 1 1 of the statement of expenditure of Section III "Commission".

In accordance with Article 96(1) of the Financial Regulation of 21 December 1977 applicable to the general budget of the European Communities (OJ L 356, 31.12.1977, p. 1), as last amended by Regulation (EC, ECSC, Euratom) No 2673/1999 (OJ L 326, 18.12.1999, p. 1), any revenue in excess of the estimate will be used to provide additional appropriations in Article B6-5 5 1.

6 0 7 Cooperation agreements with European Free Trade Association States

6 0 7 1 Cooperation agreements with European Free Trade Association States under Community programmes for cooperation between universities and industry in training for technology

>TABLE>

Remarks

Council Decision 89/27/EEC of 16 December 1988 adopting the second phase of the programme on cooperation between universities and industry regarding training in the field of technology (Comett II) (1990 to 1994) (OJ L 13, 17.1.1989, p. 28).

Council Decision of 22 May 1989 opening the Comett II programme to EFTA States.

Council Decision of 27 July 1990 concerning the conclusion of an agreement between the European Economic Community and the Principality of Liechtenstein establishing cooperation in the field of training in the context of the implementation of Comett II (1990 to 1994).

Revenue resulting from cooperation between the Community and EFTA countries and Liechtenstein in order to associate them in Community programmes for cooperation between universities and industry in training for technology.

6 0 7 2 Cooperation agreements with European Free Trade Association States under the Community programme for cooperation between European universities and mobility of university students and teachers

>TABLE>

Remarks

Council Decision 87/327/EEC of 15 June 1987 adopting the European Community action scheme for the mobility of university students (Erasmus) (OJ L 166, 25.6.1987, p. 20), as amended by Decision 89/663/EEC (OJ L 395, 30.12.1989, p. 23).

Revenue resulting from cooperation between the Community and EFTA States in order to associate them in the Community programme for cooperation between European universities and the mobility of students and teachers.

6 0 8 Miscellaneous revenue relating to humanitarian aid

>TABLE>

Remarks

Financial Regulation of 21 December 1977 applicable to the general budget of the European Communities (OJ L 356, 31.12.1977, p. 1), as last amended by Regulation (EC, ECSC, Euratom) No 2673/1999 (OJ L 326, 18.12.1999, p. 1), and in particular Article 4 thereof.

Any contributions by outside bodies relating to humanitarian aid.

Any revenue shall be used to provide additional appropriations under Chapter B7-2 1 of the statement of expenditure of Section III "Commission".

6 0 9 Participation of outside bodies in Community activities

6 0 9 1 Revenue accruing from the participation of the candidate countries in Community programmes

>TABLE>

Remarks

Europe Agreement of 23 December 1963 establishing an association between the European Communities and their Member States, of the one part, and Turkey, of the other part (OJ L 217, 29.12.1964, p. 3685).

Europe Agreement of 1 March 1971 establishing an association between the European Communities and their Member States, of the one part, and Malta, of the other part (OJ L 61, 14.3.1971, p. 1).

Europe Agreement of 14 May 1973 establishing an association between the European Communities and their Member States, of the one part, and the Republic of Cyprus, of the other part (OJ L 133, 21.5.1973, p. 1).

Europe Agreement of 16 December 1991 establishing an association between the European Communities and their Member States, of the one part, and the Republic of Hungary, of the other part (OJ L 347, 31.12.1993, p. 2).

Europe Agreement of 16 December 1991 establishing an association between the European Communities and their Member States, of the one part, and the Republic of Poland, of the other part (OJ L 348, 31.12.1993, p. 2).

Europe Agreement of 1 February 1993 establishing an association between the European Communities and their Member States, of the one part, and Romania, of the other part (OJ L 357, 31.12.1994, p. 2).

Europe Agreement of 8 March 1993 establishing an association between the European Communities and their Member States, of the one part, and the Republic of Bulgaria, of the other part (OJ L 358, 31.12.1994, p. 3).

Europe Agreement of 4 October 1993 establishing an association between the European Communities and their Member States, of the one part, and the Slovak Republic, of the other part (OJ L 359, 31.12.1994, p. 2).

Europe Agreement of 4 October 1993 establishing an association between the European Communities and their Member States, of the one part, and the Czech Republic, of the other part (OJ L 358, 31.12.1994, p. 2).

Europe Agreement of 12 June 1995 establishing an association between the European Communities and their Member States, of the one part, and the Republic of Latvia, of the other part (OJ L 26, 2.2.1998, p. 3).

Europe Agreement of 12 June 1995 establishing an association between the European Communities and their Member States, of the one part, and the Republic of Lithuania, of the other part (OJ L 51, 20.2.1998, p. 3).

Europe Agreement of 12 June 1995 establishing an association between the European Communities and their Member States, of the one part, and the Republic of Estonia, of the other part (OJ L 68, 9.3.1998, p. 3).

Europe Agreement of 12 December 1998 establishing an association between the European Communities and their Member States, of the one part, and the Republic of Slovenia, of the other part (OJ L 51, 26.2.1999, p. 2).

Additional protocols to the Europe Agreements (Articles 228 and 238) opening up Community programmes to the candidate countries.

Revenue accruing from the Association Agreements concluded between the Community and the abovementioned candidate countries as a result of their participation in various Community programmes.

Any revenue shall be used to provide appropriations under the relevant chapters of the statement of expenditure of Section III "Commission".

6 0 9 2 Participation of outside bodies in Community activities

>TABLE>

Remarks

Financial Regulation of 21 December 1977 applicable to the general budget of the European Communities (OJ L 356, 31.12.1977, p. 1), as last amended by Regulation (EC, ECSC, Euratom) No 2673/1999 (OJ L 326, 18.12.1999, p. 1), and in particular Article 4 thereof.

Any contributions by outside bodies to Community activities.

Any revenue shall be used to provide appropriations under the relevant chapters of the statement of expenditure of Section III "Commission".

6 0 9 3 Revenue accruing from the participation of third countries in customs cooperation agreements

>TABLE>

Remarks

Decision No 210/97/EC of the European Parliament and of the Council of 19 December 1996 adopting an action programme for customs in the Community (Customs 2000) (OJ L 33, 4.2.1997, p. 24).

Convention of 20 May 1987 on a common transit procedure (OJ L 226, 13.8.1987, p. 2), as last amended by Decisions 1/95, 2/95 and 3/95 of the EC-EFTA Joint Committee (OJ L 117, 14.5.1996, p. 13).

This item is intended to receive third-country contributions to Customs Cooperation Agreements, in particular under the Transit project and the project for the dissemination of tariff and other particulars (by computer).

In accordance with Article 27(2) of the Financial Regulation of 21 December 1977 applicable to the general budget of the European Communities (OJ L 356, 31.12.1977, p. 1), as last amended by Regulation (EC, ECSC, Euratom) No 2673/1999 (OJ L 326, 18.12.1999, p. 1), any revenue will be used to provide appropriations under Article B7-8 6 0 (Customs 2000) of the statement of expenditure of Section III "Commission".

CHAPTER 6 1 - REPAYMENT OF MISCELLANEOUS EXPENDITURE

6 1 0 Repayment of expenditure incurred on behalf of another institution

6 1 0 0 Portion of proceeds of ECSC levies paid pursuant to Article 20 of the Treaty of 8 April 1965

>TABLE>

Remarks

Council Decision 77/729/ECSC of 21 November 1977 adjusting the proportion of the administrative expenditure of the European Coal and Steel Community to be covered by levies on the production of coal and steel (OJ L 306, 30.11.1977, p. 28).

This decision fixed the portion of the administrative expenditure of the ECSC to be covered by levies at EUR 5 000 000.

6 1 0 1 Repayment of other expenditure incurred on behalf of another institution

>TABLE>

Remarks

Repayment of expenditure incurred on behalf of another institution which cannot be reused under Article 27 of the Financial Regulation of 21 December 1977 applicable to the general budget of the European Communities (OJ L 356, 31.12.1977, p. 1), as last amended by Regulation (EC, ECSC, Euratom) No 2673/1999 (OJ L 326, 18.12.1999, p. 1).

>TABLE>

6 1 0 2 Repayment of welfare expenditure incurred on behalf of another institution

>TABLE>

Remarks

>TABLE>

6 1 0 3 Repayment of subsidies

>TABLE>

Remarks

>TABLE>

6 1 1 Repayment of expenditure incurred on behalf of one or more Member States

6 1 1 0 Contributions to be recovered from Member States taking part in Intergovernmental conferences

>TABLE>

Remarks

Repayment of expenditure incurred on behalf of Member States taking part in intergovernmental conferences and events which cannot be reused pursuant to Article 27 of the Financial Regulation of 21 December 1977 applicable to the general budget of the European Communities (OJ L 356, 31.12.1977, p. 1), as last amended by Regulation (EC, ECSC, Euratom) No 2673/1999 (OJ L 326, 18.12.1999, p. 1).

6 1 2 Repayment of expenditure incurred specifically as a result of work undertaken on request and against payment

>TABLE>

Remarks

Repayment of expenditure incurred specifically in carrying out work upon request and against payment if this sum cannot be reused pursuant to Article 27 of the Financial Regulation of 21 December 1977 applicable to the general budget of the European Communities (OJ L 356, 31.12.1977, p. 1), as last amended by Regulation (EC, ECSC, Euratom) No 2673/1999 (OJ L 326, 18.12.1999, p. 1).

6 1 3 Sums recovered pursuant to Article 8 of Regulation (EEC) No 729/70

>TABLE>

Remarks

Council Regulation (EEC) No 729/70 of 21 April 1970 on the financing of the common agricultural policy (OJ L 94, 28.4.1970, p. 13), as last amended by Regulation (EEC) No 2048/88 (OJ L 185, 15.7.1988, p. 1).

Sums which are lost in the financing of the common agricultural policy as a result of irregularities or negligence and then recovered are paid to the paying departments or agencies and deducted by them from the expenditure financed by the European Agricultural Guidance and Guarantee Fund. A revenue entry will therefore be made only if the sums recovered should exceed expenditure.

6 1 4 Repayment of Community support to commercially successful projects and activities

6 1 4 0 Repayment of Community support to commercially successful projects and activities in the field of new energy technology

>TABLE>

Remarks

Council Regulation (EEC) No 3056/73 of 9 November 1973 on support for Community projects in the hydrocarbons sector (OJ L 312, 13.11.1973, p. 1).

Council Regulation (EEC) No 1302/78 of 12 June 1978 on the granting of financial support for projects to exploit alternative energy sources (OJ L 158, 16.6.1978, p. 3).

Council Regulation (EEC) No 1303/78 of 12 June 1978 on the granting of financial support for demonstration projects in the field of energy saving (OJ L 158, 16.6.1978, p. 6).

Council Regulation (EEC) No 727/79 of 9 April 1979 on the implementation in the solar energy sector of Council Regulation (EEC) No 1302/78 on the granting of financial support for projects to exploit alternative energy sources (OJ L 93, 12.4.1979, p. 3).

Council Regulation (EEC) No 728/79 of 9 April 1979 on the implementation in the solid fuel liquefaction and gasification sectors of Council Regulation (EEC) No 1302/78 on the granting of financial support for projects to exploit alternative energy sources (OJ L 93, 12.4.1979, p. 5).

Council Regulation (EEC) No 1971/83 of 11 July 1983 on the granting of financial support for pilot industrial projects and demonstration projects relating to the liquefaction and gasification of solid fuels (OJ L 195, 19.7.1983, p. 1), as amended by Regulation (EEC) No 2125/84 (OJ L 196, 26.7.1984, p. 3).

Council Regulation (EEC) No 1972/83 of 11 July 1983 on the granting of financial support for demonstration projects relating to the exploitation of alternative energy sources and to energy saving and the substitution of hydrocarbons (OJ L 195, 19.7.1983, p. 6), as amended by Regulation (EEC) No 2126/84 (OJ L 196, 26.7.1984, p. 4).

Council Regulation (EEC) No 3639/85 of 20 December 1985 on a programme of support for technological development in the hydrocarbons sector (OJ L 350, 27.12.1985, p. 25).

6 1 4 1 Repayment of Community support to commercially successful data-processing projects

>TABLE>

Remarks

Council Regulation (EEC) No 1996/79 of 11 September 1979 on a Community support mechanism in the field of data processing (OJ L 231, 13.9.1979, p. 1).

6 1 4 2 Repayment of Community support to commercially successful agro-industrial demonstration projects

>TABLE>

Remarks

Revenue from repayment of Community support to commercially successful agro-industrial demonstration projects.

In accordance with Article 96 (1) of the Financial Regulation of 21 December 1977 applicable to the general budget of the European Communities (OJ L 356, 31.12.1977, p. 1), as last amended by Regulation (EC, ECSC, Euratom) No 2673/1999 (OJ L 326, 18.12.1999, p. 1), any revenue will be used to provide additional appropriations in Article B6-5 5 1 of the statement of expenditure of Section III "Commission".

6 1 4 3 Repayment of Community support to European risk capital activities in support of small and medium-sized enterprises

>TABLE>

Remarks

Commission Decision of 21 December 1988 on the launching of a Eurotech Capital pilot measure (E/1783/88).

6 1 5 Repayment of unused Community aid

6 1 5 0 Repayment of unused aid from the European Social Fund, the European Regional Development Fund and the European Agricultural Guidance and Guarantee Fund

>TABLE>

Remarks

Repayment of unused aid from the European Social Fund, the European Regional Development Fund and the European Agricultural Guidance and Guarantee Fund which cannot be reused under the rules governing the Fund concerned or pursuant to Article 27 of the Financial Regulation of 21 December 1977 applicable to the general budget of the European Communities (OJ L 356, 31.12.1977, p. 1), as last amended by Regulation (EC, ECSC, Euratom) No 2673/1999 (OJ L 326, 18.12.1999, p. 1).

6 1 5 1 Repayment of unused subsidies for balancing budgets

>TABLE>

Remarks

Repayment of unused subsidies for balancing budgets which cannot be reused pursuant to Article 27 of the Financial Regulation of 21 December 1977 applicable to the general budget of the European Communities (OJ L 356, 31.12.1977, p. 1), as last amended by Regulation (EC, ECSC, Euratom) No 2673/1999 (OJ L 326, 18.12.1999, p. 1).

6 1 5 2 Repayment of unused interest subsidies

>TABLE>

Remarks

Repayment of unused interest subsidies which are not reused pursuant to Article 27 of the Financial Regulation of 21 December 1977 applicable to the general budget of the European Communities (OJ L 356, 31.12.1977, p. 1), as last amended by Regulation (EC, ECSC, Euratom) No 2673/1999 (OJ L 326, 18.12.1999, p. 1).

6 1 5 3 Repayment of unused sums paid under contracts concluded by the institution

>TABLE>

Remarks

Repayment of unused sums paid under contracts concluded by the Commission which cannot be reused pursuant to Article 27 of the Financial Regulation of 21 December 1977 applicable to the general budget of the European Communities (OJ L 356, 31.12.1977, p. 1), as last amended by Regulation (EC, ECSC, Euratom) No 2673/1999 (OJ L 326, 18.12.1999, p. 1).

6 1 5 8 Repayment of miscellaneous unused Community aid

>TABLE>

Remarks

Repayment of miscellaneous unused Community aid which is not reused pursuant to Article 27 of the Financial Regulation of 21 December 1977 applicable to the general budget of the European Communities (OJ L 356, 31.12.1977, p. 1), as last amended by Regulation (EC, ECSC, Euratom) No 2673/1999 (OJ L 326, 18.12.1999, p. 1).

6 1 5 9 Repayment by recipients of Community aid of advances which have not been reused

>TABLE>

Remarks

Repayment by recipients of Community aid of advances which have not been reused pursuant to Article 7(7) of the Financial Regulation of 21 December 1977 applicable to the general budget of the European Communities (OJ L 356, 31.12.1977, p. 1), as last amended by Regulation (EC, ECSC, Euratom) No 2673/1999 (OJ L 326, 18.12.1999, p. 1).

6 1 6 Repayment of expenditure incurred on behalf of the International Atomic Energy Agency

>TABLE>

Remarks

Repayment by the International Atomic Energy Agency of sums which were advanced by the Commission to pay for the controls carried out by the Agency under the verification agreements (Items B4-2 0 0 0, B4-2 0 2 0 and B4-2 0 2 1 of the statement of expenditure of Section III "Commission") and which are not being reused under the Financial Regulation of 21 December 1977 applicable to the general budget of the European Communities (OJ L 356, 31.12.1977, p. 1), as last amended by Regulation (EC, ECSC, Euratom) No 2673/1999 (OJ L 326, 18.12.1999, p. 1).

6 1 7 Repayment of amounts paid in connection with Community aid to third countries

6 1 7 0 Repayments within the framework of cooperation with South Africa

>TABLE>

Remarks

Repayments by tenderers or recipients of overpayments made in connection with development cooperation with South Africa.

In accordance with Article 27(2)(a) of the Financial Regulation of 21 December 1977 applicable to the general budget of the European Communities (OJ L 356, 31.12.1977, p. 1), as last amended by Regulation (EC, ECSC, Euratom) No 2673/1999 (OJ L 326, 18.12.1999, p. 1), any revenue will be used to provide additional appropriations under Article B7-3 2 0 of the statement of expenditure in this section.

6 1 8 Repayment of amounts paid in connection with food aid

6 1 8 0 Repayments by tenderers or recipients of overpayments made in connection with food aid

>TABLE>

Remarks

Provisions contained in the invitations to tender or in the financial conditions attached to the Commission's letters setting out the conditions under which food aid is granted to recipients.

6 1 8 1 Repayment of additional costs caused by the recipients of food aid

>TABLE>

Remarks

Provisions contained in the terms of delivery attached to the Commission's letters setting out the conditions under which food aid is granted to recipients.

6 1 9 Repayment of other expenditure incurred on behalf of outside bodies

6 1 9 0 Repayment of other expenditure incurred on behalf of outside bodies which is not to be reused

>TABLE>

Remarks

Other repayments of expenditure incurred on behalf of other parties which cannot be reused pursuant to Article 27 of the Financial Regulation of 21 December 1977 applicable to the general budget of the European Communities (OJ L 356, 31.12.1977, p. 1), as last amended by Regulation (EC, ECSC, Euratom) No 2673/1999 (OJ L 326, 18.12.1999, p. 1).

6 1 9 1 Repayment of other expenditure incurred on behalf of outside bodies under Council Decision 94/179/Euratom

>TABLE>

Remarks

In accordance with Article 96(1) of the Financial Regulation of 21 December 1977 applicable to the general budget of the European Communities (OJ L 356, 31.12.1977, p. 1), as last amended by Regulation (EC, ECSC, Euratom) No 2673/1999 (OJ L 326, 18.12.1999, p. 1), any revenue will be used to provide additional appropriations under Articles B7-0 3 2 and B7-5 2 0 of the statement of expenditure in this section.

CHAPTER 6 2 - REVENUE FROM SERVICES RENDERED AGAINST PAYMENT

6 2 0 Supply against payment of source materials or special fissile materials (Article 6(b) of the EAEC Treaty)

>TABLE>

Remarks

Treaty establishing the European Atomic Energy Community, and in particular Article 6(b) thereof.

Revenue from the supply to Member States against payment of source materials or special fissile materials for their research programmes, which is not reused pursuant to Article 27 of the Financial Regulation of 21 December 1977 applicable to the general budget of the European Communities (OJ L 356, 31.12.1977, p. 1), as last amended by Regulation (EC, ECSC, Euratom) No 2673/1999 (OJ L 326, 18.12.1999, p. 1).

6 2 1 Revenue from services rendered against payment to Member States, persons or undertakings (Article 6(c) of the EAEC Treaty)

6 2 1 0 Repayments by certain national bodies in respect of staff placed at their disposal

>TABLE>

6 2 2 Revenue from services provided by the Joint Research Centre to outside bodies against payment

6 2 2 1 Revenue from the operation of the HFR to be used to provide additional appropriations

>TABLE>

Remarks

Financial Regulation of 21 December 1977 applicable to the general budget of the European Communities (OJ L 356, 31.12.1977, p. 1), as last amended by Regulation (EC, ECSC, Euratom) No 2673/1999 (OJ L 326, 18.12.1999, p. 1), and in particular Articles 92(1)(e) and 96(1) thereof.

Revenue resulting from the operation of the HFR (high-flux reactor) at the Petten establishment of the Joint Research Centre.

Payments by outside bodies, in particular Germany and the Netherlands, to cover all types of expenditure involved in the operation of the high-flux reactor by the Joint Research Centre.

In accordance with Article 96(1) of the Financial Regulation, any revenue may be used to provide additional appropriations for Articles B6-1 1 1, B6-1 2 1, B6-4 4 1 and B6-4 4 3 of the statement of expenditure of Section III "Commission".

Completion of earlier programmes

The revenue is provided by Germany and the Netherlands (50 % each).

6 2 2 2 Other revenue from services provided by the Joint Research Centre to outside bodies against payment to be used to cover appropriations entered in the statement of expenditure

>TABLE>

Remarks

Financial Regulation of 21 December 1977 applicable to the general budget of the European Communities (OJ L 356, 31.12.1977, p. 1), as last amended by Regulation (EC, ECSC, Euratom) No 2673/1999 (OJ L 326, 18.12.1999, p. 1), and in particular Article 92(1)(e) thereof.

Revenue from persons, firms and national bodies for which the Joint Research Centre will carry out work and/or provide services against payment.

The appropriations will also be used for repayments under the advance fund of the 1988 to 1991 joint programme.

6 2 2 3 Other revenue from services provided by the Joint Research Centre to outside bodies against payment to be used to provide additional appropriations

>TABLE>

Remarks

Financial Regulation of 21 December 1977 applicable to the general budget of the European Communities (OJ L 356, 31.12.1977, p. 1), as last amended by Regulation (EC, ECSC, Euratom) No 2673/1999 (OJ L 326, 18.12.1999, p. 1), and in particular Articles 92(1)(e) and 96(1) thereof.

Revenue from persons, firms and national bodies for which the Joint Research Centre will carry out work and/or provide services against payment.

In accordance with Article 4a(2) of the Financial Regulation, any revenue may be used to provide additional appropriations for Articles B6-1 1 1, B6-1 2 1 and B6-4 3 1 of the statement of expenditure of Section III "Commission" amounting to the specific expenditure under each contract with an outside body.

In particular, revenue from the supply and certification of samples (CRM) as part of the activities of the Central Bureau of Reference may be used to provide additional appropriations for Articles B6-1 2 1 and B6-4 3 1 to cover expenditure on infrastructure, administration and investment relating to this activity.

6 2 2 4 Revenue from licences granted by the Commission on inventions resulting from Community research, irrespective of whether they can be patented

>TABLE>

Remarks

Treaty establishing the European Atomic Energy Community, and in particular Article 12 thereof.

Council Regulation (EEC) No 2380/74 of 17 September 1974 adopting provisions for the dissemination of information relating to research programmes for the European Economic Community (OJ L 255, 20.9.1974, p. 1).

In accordance with the second subparagraph of Article 4(2) of the Financial Regulation, any revenue may be used to provide additional appropriations for Articles B6-1 1 1, B6-1 2 1, B6-4 3 1 and B6-4 3 2 of the statement of expenditure of Section III "Commission".

6 2 2 5 Miscellaneous revenue for the Joint Research Centre

>TABLE>

Remarks

Revenue from contributions, gifts or bequests from third parties for the various activities carried out by the Joint Research Centre.

In accordance with the second indent of Article 4(2) of the Financial Regulation of 21 December 1977 applicable to the general budget of the European Communities (OJ L 356, 31.12.1977, p. 1), as last amended by Regulation (EC, ECSC, Euratom) No 2673/1999 (OJ L 326, 18.12.1999, p. 1), any revenue may be used to provide additional appropriations for Titles B6-1, B6-2 and B6-3.

6 2 2 6 Revenue from services provided by the Joint Research Centre to other services of the Commission on a competitive basis, causing supplementary appropriations.

>TABLE>

Remarks

Financial Regulation of 21 December 1977 applicable to the general budget of the European Communities (OJ L 356, 31.12.1977, p. 1), as last amended by Regulation (EC, ECSC, Euratom) No 2673/1999 (OJ L 326, 18.12.1999, p. 1), and in particular Article 92(1)(i) and Article 96(1) thereof.

Revenue from other services of the Commission for which the Joint Research Centre will carry out work and/or provide services against payment (outside the fourth RTD framework programme).

In accordance with the second subparagraph of Article 4a(2), and Article 96(4) of the Financial Regulation, any revenue will be used to provide additional appropriations for Articles B6-1 1 1, B6-1 2 1, B6-2 9 3, B6-3 9 3, B6-4 1 4, B6-4 1 5 and B6-4 3 2 of the statement of expenditure of Section III "Commission" amounting to the specific expenditure under each contract with other services of the Commission.

6 2 3 Revenue from services provided by the Directorate-General for Science, Research and Development to outside bodies against payment

>TABLE>

Remarks

Revenue from contracts for services provided for outside bodies and against payment.

In accordance with Article 96(1) of the Financial Regulation of 21 December 1977 applicable to the general budget of the European Communities (OJ L 356, 31.12.1977, p. 1), as last amended by Regulation (EC, ECSC, Euratom) No 2673/1999 (OJ L 326, 18.12.1999, p. 1), any revenue will be used to provide additional appropriations under Article B6-4 5 1 (Joint Research Centre) or under Article B6-5 5 1 (indirect action) of the statement of expenditure of Section III "Commission", depending on the expenditure to be covered.

6 2 4 Revenue from licences granted by the Commission on inventions resulting from Community research, irrespective of whether they can be patented (indirect action)

>TABLE>

Remarks

Treaty establishing the European Atomic Energy Community, and in particular Article 12 thereof.

Council Regulation (EEC) No 2380/74 of 17 September 1974 adopting provisions for the dissemination of information relating to research programmes for the European Economic Community (OJ L 255, 20.9.1974, p. 1).

CHAPTER 6 3 - CONTRIBUTIONS RELATING TO THE EUROPEAN ECONOMIC AREA

6 3 0 Contributions by the European Free Trade Association Member States under the cooperation agreement on the European Economic Area

>TABLE>

Remarks

Agreement on the European Economic Area (OJ L 1, 3.1.1994, p. 3).

This article is intended to cover contributions from the European Free Trade Association Member States resulting from their financial participation in certain Community activities in accordance with Article 82 and Protocols 31 and 32 of the Agreement.

The total contribution planned is shown in the summary presented for information in Annex III to Part B of the statement of expenditure of Section III "Commission".

Appropriations will be made available matching the contributions by the European Free Trade Association Member States are paid to the Commission in accordance with Articles 1 to 3 of Protocol 32 to the Agreement.

Appropriations will be made available matching the contributions by the European Free Trade Association Member States booked to this article, which constitute "earmarked revenue" in accordance with Article 4(2) of the Financial Regulation of 21 December 1977, applicable to the general budget of the European Communities (OJ L 356, 31.12.1977, p. 1), as last amended by Regulation (EC, ECSC, Euratom) No 2673/1999 (OJ L 326, 18.12.1999, p. 1).

TITLE 7

INTEREST ON LATE PAYMENTS AND FINES

>TABLE>

CHAPTER 7 0 - INTEREST ON LATE PAYMENTS

7 0 0 Interest on late payments

7 0 0 0 Interest due on late payments into the accounts held with the treasuries of the Member States

>TABLE>

Remarks

Financial Regulation of 21 December 1977 applicable to the general budget of the European Communities (OJ L 356, 31.12.1977, p. 1), as last amended by Regulation (EC, ECSC, Euratom) No 2673/1999 (OJ L 326, 18.12.1999, p. 1), and in particular Article 33(4) thereof.

Council Regulation (EEC, Euratom) No 1552/89 of 29 May 1989 implementing Decision 88/376/EEC, Euratom on the system of the Communities' own resources (OJ L 155, 7.6.1989, p. 1), as last amended by Regulation (Euratom, EC) No 1355/96 (OJ L 175, 13.7.1996, p. 3), and in particular Article 11 thereof.

7 0 0 1 Other interest on late payments

>TABLE>

Remarks

Council Regulation No 17 of 6 February 1962, first Regulation implementing Articles 85 and 86 of the Treaty (OJ 13, 21.2.1962, p. 204/62), as supplemented and amended by Regulations:

- No 59 (OJ 58, 10.7.1962, p. 1655/62),

- No 118/63/EEC (OJ 162, 7.11.1963, p. 2696/63),

- (EEC) No 2822/71 (OJ L 285, 29.12.1971, p. 49).

Financial Regulation of 21 December 1977 applicable to the general budget of the European Communities (OJ L 356, 31.12.1977, p. 1), as last amended by Regulation (EC, ECSC, Euratom) No 2673/1999 (OJ L 326, 18.12.1999, p. 1), and in particular Article 49 thereof.

Council Regulation (EEC) No 4253/88 of 19 December 1988 laying down provisions for implementing Regulation (EEC) No 2052/88 as regards coordination of the activities of the different Structural Funds between themselves and with the operations of the European Investment Bank and the other existing financial instruments (OJ L 374, 31.12.1988, p. 1), amended by Regulation (EC) No 3193/94 (OJ L 337, 24.12.1994, p. 11), and in particular Article 24 thereof.

Council Regulation (EEC) No 4064/89 of 21 December 1989 on the control of concentrations between undertakings (OJ L 395, 30.12.1989, p. 1; corrigendum: OJ L 257, 21.9.1990, p. 13), and in particular Articles 14 and 15 thereof.

Commission Regulation (EEC) No 1865/90 of 2 July 1990 concerning interest on account of late payment to be charged in the event of late repayment of assistance from the Structural Funds (OJ L 170, 3.7.1990, p. 35).

CHAPTER 7 1 - FINES

7 1 0 Fines, periodic penalty payments and other penalties

>TABLE>

Remarks

Council Regulation No 11 of 27 June 1960 concerning the abolition of discrimination in transport rates and conditions, in implementation of Article 79 (3) of the Treaty establishing the European Economic Community (OJ 52, 16.8.1960, p. 1121/60), as amended by Regulation (EEC) No 3626/84 (OJ L 335, 22.12.1984, p. 4), and in particular Articles 17 and 18 thereof.

Council Regulation No 17 of 6 February 1962, first Regulation implementing Articles 85 and 86 of the Treaty (OJ 13, 21.2.1962, p. 204/62), as supplemented and amended by Regulations:

- No 59 (OJ 58, 10.7.1962, p. 1655/62),

- No 118/63/EEC (OJ 162, 7.11.1963, p. 2696/63),

- (EEC) No 2822/71 (OJ L 285, 29.12.1971, p. 49),

and in particular Articles 15 and 16 thereof.

Council Regulation (EEC) No 1017/68 of 19 July 1968 applying rules of competition to transport by rail, road and inland waterway (OJ L 175, 23.7.1968, p. 1), and in particular Articles 22 and 23 thereof.

Council Regulation (EEC) No 4064/89 of 21 December 1989 on the control of concentrations between undertakings (OJ L 395, 30.12.1989, p. 1; corrigendum: OJ L 257, 21.9.1990, p. 13), and in particular Articles 14 and 15 thereof.

7 1 1 Collection of fines imposed for fraud and irregularities which are damaging to the Community's financial interests

>TABLE>

Remarks

Council Decision 94/728/EC, Euratom of 31 October 1994 on the system of the Communities' own resources (OJ L 293, 12.11.1994, p. 9).

Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (OJ L 302, 19.10.1992, p. 1).

Amended proposal for a European Parliament and Council Decision, submitted by the Commission on 2 June 1999, amending Decision 210/97/EC of 19 December 1996 adopting an action programme for customs in the Community (Customs 2000) (COM(1999) 253 final).

7 1 2 Penalty payments and lump sums imposed on a Member State for not complying with a judgment by the Court of Justice on its failure to fulfil an obligation under the Treaty

>TABLE>

Remarks

Treaty establishing the European Community, and in particular Article 171(2) thereof, introduced by the Treaty on European Union (Article G, point 51).

TITLE 8

BORROWING AND LENDING OPERATIONS

>TABLE>

CHAPTER 8 0 - REVENUE RESULTING FROM THE EUROPEAN COMMUNITY GUARANTEE FOR BORROWING AND LENDING OPERATIONS IN THE MEMBER STATES

8 0 0 European Community guarantee for Community loans raised for balance of payments support

>TABLE>

Remarks

Council Regulation (EEC) No 397/75 of 17 February 1975 concerning Community loans (OJ L 46, 20.2.1975, p. 1).

Council Regulation (EEC) No 682/81 of 16 March 1981 adjusting the Community loan mechanism designed to support the balance of payments of Member States (OJ L 73, 19.3.1981, p. 1).

Council Decision 83/298/EEC of 16 May 1983 concerning a Community loan to the French Republic (OJ L 153, 11.6.1983, p. 44).

Council Regulation (EEC) No 1131/85 of 30 April 1985 amending Regulation (EEC) No 682/81 adjusting the Community loan mechanism designed to support the balances of payments of Community Member States (OJ L 118, 1.5.1985, p. 59).

Act of 12 June 1985 concerning the conditions of accession of the Kingdom of Spain and the Portuguese Republic and the adjustments to the Treaties (OJ L 302, 15.11.1985, p. 23), and in particular the declaration by the European Economic Community on the application of the Community loan mechanism in favour of Portugal.

Council Decision 85/543/EEC of 9 December 1985 concerning a Community loan in favour of the Hellenic Republic (OJ L 341, 19.12.1985, p. 17).

Council Regulation (EEC) No 1969/88 of 24 June 1988 establishing a single facility providing medium-term financial support for Member States' balances of payments (OJ L 178, 8.7.1988, p. 1).

Council Decision 91/136/EEC of 4 March 1991 concerning a Community loan in favour of the Hellenic Republic (OJ L 66, 13.3.1991, p. 22).

Council Decision 93/67/EEC of 18 January 1993 concerning a Community loan in favour of the Italian Republic (OJ L 22, 30.1.1993, p. 121).

The Community guarantee is for loans raised on the capital markets or from financial institutions. The amount in principal of loans which may then be granted to the Member States is limited to EUR 14 000 000 000.

This article is intended to record any revenue arising from exercise of rights in connection with a guarantee under Article B0-2 0 0 of the statement of expenditure of Section III "Commission" provided that this revenue has not been deducted from expenditure in accordance with Article 27(3) of the Financial Regulation of 21 December 1977 applicable to the general budget of the European Communities (OJ L 356, 31.12.1977, p. 1), as last amended by Regulation (EC, ECSC, Euratom) No 2673/1999 (OJ L 326, 18.12.1999, p. 1).

A summary of borrowing and lending operations and debt management, in capital and interest, is given in Annex II to Part B of Section III.

8 0 1 European Community guarantee for Euratom loans raised

>TABLE>

Remarks

Council Decision 77/270/Euratom of 29 March 1977 empowering the Commission to issue Euratom loans for the purpose of contributing to the financing of nuclear power-stations (OJ L 88, 6.4.1977, p. 9).

Council Decision 77/271/Euratom of 29 March 1977 on the implementation of Decision 77/270/Euratom empowering the Commission to issue Euratom loans for the purpose of contributing to the financing of nuclear power-stations (OJ L 88, 6.4.1977, p. 11).

Council Decision 80/29/Euratom of 20 December 1979 amending Decision 77/271/Euratom on the implementation of Decision 77/270/Euratom empowering the Commission to contract Euratom loans for the purpose of contributing to the financing of nuclear power-stations (OJ L 12, 17.1.1980, p. 28).

Council Decision 82/170/Euratom of 15 March 1982 amending Decision 77/271/Euratom as regards the total amount of Euratom loans which the Commission is empowered to contract for the purpose of contributing to the financing of nuclear power-stations (OJ L 78, 24.3.1982, p. 21).

Council Decision 85/537/Euratom of 5 December 1985 amending Decision 77/271/Euratom as regards the total amount of Euratom loans which the Commission is empowered to contract for the purpose of contributing to the financing of nuclear power-stations (OJ L 334, 12.12.1985, p. 23).

Council Decision 90/212/Euratom of 23 April 1990 amending Decision 77/271/Euratom on the implementation of Decision 77/270/Euratom empowering the Commission to issue Euratom loans for the purpose of contributing to the financing of nuclear power-stations (OJ L 112, 3.5.1990, p. 26).

The authorised Euratom borrowing ceiling is fixed at EUR 4 000 000 000, of which EUR 1 000 000 000 is authorised under Decision 77/270/Euratom, EUR 1 000 000 000 under Decision 82/170/Euratom, EUR 1 000 000 000 under Decision 85/537/Euratom and EUR 1 000 000 000 under Decision 90/212/Euratom.

This article is intended to record any revenue arising from exercise of rights in connection with a guarantee under Article B0-2 0 1 of the statement of expenditure of Section III "Commission" provided that this revenue has not been deducted from expenditure in accordance with Article 27(3) of the Financial Regulation of 21 December 1977 applicable to the general budget of the European Communities (OJ L 356, 31.12.1977, p. 1), as last amended by Regulation (EC, ECSC, Euratom) No 2673/1999 (OJ L 326, 18.12.1999, p. 1).

A summary of borrowing and lending operations and debt management, in capital and interest, is given in Annex II to Part B of Section III.

8 0 2 European Community guarantee for loans raised to promote investments in the Community (New Community Instrument)

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Remarks

Council Decision 78/870/EEC of 16 October 1978 empowering the Commission to contract loans for the purpose of promoting investment within the Community (OJ L 298, 25.10.1978, p. 9).

Council Decision 79/486/EEC of 14 May 1979 applying Decision 78/870/EEC empowering the Commission to contract loans for the purpose of promoting investment within the Community (OJ L 125, 22.5.1979, p. 16).

Council Decision 80/739/EEC of 22 July 1980 applying for the second time Decision 78/870/EEC empowering the Commission to contract loans for the purpose of promoting investment within the Community (OJ L 205, 7.8.1980, p. 19).

Council Decision 80/1103/EEC of 25 November 1980 supplementing, as regards the application of part of the second tranche of loans, Decision 80/739/EEC applying for the second time Decision 78/870/EEC empowering the Commission to contract loans for the purpose of promoting investment within the Community (OJ L 326, 2.12.1980, p. 19).

Council Decision 81/19/EEC of 20 January 1981 on Community aid granted by way of exception for the reconstruction of the regions affected by the Italian earthquake in November 1980 (OJ L 37, 10.2.1981, p. 21).

Council Decision 81/1013/EEC of 14 December 1981 on Community aid granted by way of exception for the reconstruction of the regions affected by the Greek earthquakes in February and March 1981 (OJ L 367, 23.12.1981, p. 27).

Council Decision 82/169/EEC of 15 March 1982 empowering the Commission to contract loans for the purpose of promoting investment within the Community (OJ L 78, 24.3.1982, p. 19).

Council Decision 82/268/EEC of 26 April 1982 implementing Decision 82/169/EEC empowering the Commission to contract loans for the purpose of promoting investment within the Community (OJ L 116, 30.4.1982, p. 16).

Council Decision 83/200/EEC of 19 April 1983 empowering the Commission to contract loans under the New Community Instrument for the purpose of promoting investment within the Community (OJ L 112, 28.4.1983, p. 26).

Council Decision 83/308/EEC of 13 June 1983 applying Decision 83/200/EEC empowering the Commission to contract loans under the New Community Instrument for the purpose of promoting investment within the Community (OJ L 164, 23.6.1983, p. 31).

Council Decision 84/383/EEC of 23 July 1984 applying Decision 83/200/EEC empowering the Commission to contract loans under the New Community Instrument for the purpose of promoting investment within the Community (OJ L 208, 3.8.1984, p. 53).

Council Decision 87/182/EEC of 9 March 1987 empowering the Commission to borrow under the New Community Instrument for the purpose of promoting investment within the Community (OJ L 71, 14.3.1987, p. 34).

The authorised borrowing ceiling is fixed at EUR 6 830 000 000, of which EUR 1 000 000 000 is authorised under Decision 78/870/EEC, EUR 1 000 000 000 under Decision 82/169/EEC, EUR 1 080 000 000 under Decisions 81/19/EEC and 81/1013/EEC, the value of loans granted for the same purpose by the European Investment Bank from its own resources to be deducted from this amount and EUR 3 000 000 000 under Decision 83/200/EEC, and EUR 750 000 000 under Decision 87/182/EEC.

This article is intended to record any revenue arising from exercise of rights in connection with a guarantee under Article B0-2 0 2 of the statement of expenditure in Section III "Commission" provided that this revenue has not been deducted from expenditure in accordance with Article 27(3) of the Financial Regulation of 21 December 1977 applicable to the general budget of the European Communities (OJ L 356, 31.12.1977, p. 1), as last amended by Regulation (EC, ECSC, Euratom) No 2673/1999 (OJ L 326, 18.12.1999, p. 1).

A summary of borrowing and lending operations and debt management, in capital and interest, is given in Annex II to Part B of Section III.

CHAPTER 8 1 - LOANS GRANTED BY THE COMMISSION

8 1 0 Capital repayments and interest in respect of special loans and risk capital granted in the framework of financial cooperation with Mediterranean third countries

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Remarks

This appropriation is intended to record capital repayments and interest payments on special loans and risk capital granted from the appropriations in Chapters B7-4 0 and B7-4 1 of the statement of expenditure of Section III "Commission" to Mediterranean third countries.

The revenue obtained normally exceeds the amounts forecast in the budget because of the interest payments on special loans and risk capital which may still be disbursed during the preceeding financial year as well as during the current financial year. The interest on special loans and risk capital is charged from the moment the loans are disbursed; interest on special loans is paid in six-monthly instalments, and interest on risk capital generally in annual instalments.

8 1 1 Capital repayments and interest in respect of loans granted by the Commission to improve housing for migrant workers

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Remarks

The loans granted to migrant workers forming part of the appropriation under Item B3-4 1 1 0 of the statement of expenditure of Section III "Commission" yield interest and give rise to capital repayments.

8 1 2 Capital repayments and interest in respect of building loans granted by the Commission to officials of Community institutions

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Remarks

The building loans granted to officials yield interest and give rise to capital repayments.

8 1 3 Capital repayments and interest in respect of loans and risk capital granted by the Commission to developing countries in Latin America, Asia, the Mediterranean region and South Africa under the European Community Investment Partners operation

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Remarks

Council Regulation (EC) No 213/96 of 29 January 1996 on the implementation of the European Communities Investment Partners financial instrument for the countries of Latin America, Asia, the Mediterranean region and South Africa (OJ L 28, 6.2.1996, p. 2).

This article is intended to record capital repayments and interest payment on loans and risk capital granted from the appropriations in Article B7-8 7 2 of the statement of expenditure of Section III "Commission" under the European Communities Investment Partners operation.

8 1 4 Capital repayments and interest in respect of loans granted to the countries most directly affected by the Gulf crisis

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Remarks

Council Regulation (EEC) No 3557/90 of 4 December 1990 on financial assistance for the countries most directly affected by the Gulf crisis (OJ L 347, 12.12.1990, p. 1).

CHAPTER 8 2 - REVENUE RESULTING FROM THE EUROPEAN COMMUNITY GUARANTEE FOR BORROWING AND LENDING OPERATIONS FOR NON-MEMBER COUNTRIES

8 2 0 European Community guarantee for the borrowing programmes contracted by the Community to provide financial assistance to third countries of the Mediterranean basin

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Remarks

Council Decision 91/510/EEC of 23 September 1991 providing a medium-term loan to Algeria (OJ L 272, 28.9.1991, p. 90).

Council Decision 94/938/EC of 22 December 1994 providing further macro-financial assistance for Algeria (OJ L 366, 31.12.1994, p. 28).

This article is intended to record any revenue arising from exercise of rights in connection with a guarantee under Article B0-2 1 0 of the statement of expenditure of Section III "Commission" provided that this revenue has not been deducted from expenditure in accordance with Article 27(3) of the Financial Regulation of 21 December 1977 applicable to the general budget of the European Communities (OJ L 356, 31.12.1977, p. 1), as last amended by Regulation (EC, ECSC, Euratom) No 2673/1999 (OJ L 326, 18.12.1999, p. 1).

A summary of borrowing and lending operations and debt management, in capital and interest, is given in Annex II to Part B of Section III.

8 2 1 European Community guarantee for a borrowing contracted by the Community to provide financial assistance to third countries of central and eastern Europe

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Remarks

Council Decision 91/106/EEC of 25 February 1991 providing medium-term financial assistance for the Czech and Slovak Federal Republic (OJ L 56, 2.3.1991, p. 24).

Council Decision 91/310/EEC of 24 June 1991 providing further medium-term financial assistance for Hungary (OJ L 174, 3.7.1991, p. 34).

Council Decision 91/311/EEC of 24 June 1991 providing medium-term financial assistance for Bulgaria (OJ L 174, 3.7.1991, p. 36).

Council Decision 91/384/EEC of 22 July 1991 providing medium-term financial assistance for Romania (OJ L 208, 30.7.1991, p. 64).

Council Decision 92/511/EEC of 19 October 1992 providing further medium-term financial assistance for Bulgaria (OJ L 317, 31.10.1992, p. 94).

Council Decision 92/542/EEC of 23 November 1992 providing further medium-term financial assistance for Estonia, Latvia and Lithuania (OJ L 351, 2.12.1992, p. 29).

Council Decision 92/551/EEC of 27 November 1992 providing further medium-term financial assistance for Romania (OJ L 353, 3.12.1992, p. 30).

Council Decision 94/369/EC of 20 June 1994 providing further macro-financial assistance for Romania (OJ L 168, 2.7.1994, p. 29).

Council Decision 97/472/EC of 22 July 1997 providing macro-financial assistance for Bulgaria (OJ L 200, 29.7.1997, p. 61).

Proposal for a Council Decision, submitted by the Commission on... 1999, providing further macro-financial assistance of EUR 100 000 000 for Bulgaria (COM(1999)... final).

The separation into the Czech Republic and the Slovak Republic on 1 January 1993 meant that the loan contract had to be amended to divide the amount of the loan between each of the two Republics concerned.

This article is intended to record any revenue arising from exercise of rights in connection with a guarantee under Article B0-2 1 1 of the statement of expenditure of Section III "Commission" provided that this revenue has not been deducted from expenditure in accordance with Article 27(3) of the Financial Regulation of 21 December 1977 applicable to the general budget of the European Communities (OJ L 356, 31.12.1977, p. 1), as last amended by Regulation (EC, ECSC, Euratom) No 2673/1999 (OJ L 326, 18.12.1999, p. 1).

A summary of borrowing and lending operations and debt management, in capital and interest, is given in Annex II to Part B of Section III.

8 2 3 European Community guarantee for the borrowing programmes contracted by the Community to provide financial assistance to the Commonwealth of Independent States and Mongolia

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Remarks

Council Decision 91/658/EEC of 16 December 1991 granting a medium-term loan to the Soviet Union and its constituent Republics (OJ L 362, 31.12.1991, p. 89).

Council Decision 94/346/EC of 13 June 1994 providing macro-financial assistance for Moldova (OJ L 155, 22.6.1994, p. 27).

Council Decision 94/940/EC of 22 December 1994 providing macro-financial assistance for Ukraine (OJ L 366, 31.12.1994, p. 32).

Counci