23.12.92 OfficialJournaloftheEuropeanCommunities NoC342/1
II
(PreparatoryActs)
COURTOFAUDITORS
OPINIONNO3/92OFTHECOURTOFAUDITORSOFTHEEUROPEAN COMMUNITIES
onaproposalforaCouncilRegulation (ECSC,EC,Euratom)amendingtheFinancial
Regulationof21December1977applicabletothegeneralbudgetoftheEuropean
Communities
(92/C342/01)
HASADOPTEDTHEFOLLOWING OPINION :
PART1
Generalobservations
1.TheproposedamendmenttotheFinancialRegulation
onwhichtheCourt'sopinionhasbeenrequesteddoesnot
concernthewholeoftheFinancialRegulation .TheCourt
notesthattheCommissionhasproposedtomakeonly
thoseamendmentsthatitconsidersnecessaryinthelightof
theentryintoforceoftheTreatyofMaastrichtandthe
AgreementontheEuropeanEconomicArea(EEA),aswell
asvariousamendments ,someconcerningthecompletion
ofthesinglemarketandotherstheCommunity'slending
andborrowingactivities.Itisthusajuxtapositionofpartial
amendmentswhichtheCommissionwouldliketoseeenter
intoforceatthebeginningof1993.THECOURTOFAUDITORS OFTHEEUROPEAN COM­
MUNITIES ,
HavingregardtotheTreatyestablishingtheEuropean
CoalandSteelCommunity ,andinparticularArticle78h
thereof,
HavingregardtotheTreatyestablishingtheEuropean
EconomicCommunity ,andinparticularArticle209
thereof,
HavingregardtotheTreatyestablishingtheEuropean
AtomicEnergyCommunity ,andinparticularArticle183
thereof,
HavingregardtotheFinancialRegulationof21December
1977applicabletothegeneralbudgetoftheEuropean
Communities (J),aslastamendedbyCouncilRegulation
(Euratom,ECSC,EEC)No610/90of13March1990(2),
HavingregardtotheCommissionproposalof2September
1992(3),
HavingregardtotheCouncilDecisionof29September
1992,receivedbytheCourton12October1992,bywhich
theCouncilformallyconsultedtheCourtofAuditors,
askingittogiveitsopinionassoonaspracticable,asthe
Councilmusttakeadecisionontheproposalbeforetheend
of1992,2.Inordertocomplywiththelogicoftheschedule
proposedbytheCommission ,whichtheCouncilalso
followedwhenrequestinganopinion,andtoallowthe
ParliamentandtheCounciltoworkunderoptimum
conditions,theCourthasessentiallyconfineditsopinionto
theareasaffectedbytheCommissionproposal.
3.Nevertheless ,itwishestopointoutthatinitsopinion
thereshouldbeathoroughrevisionoftheFinancial
Regulation,concerningbothitsgeneralarchitecture
(internalcontrolstructure,observanceofmainbudgetary
principles,etc)andtheprovisionswhichapplytoparticular
revenueandexpendituremechanisms ,regarding,for
example,strictenforcementofmanagementbyobjectives(1)OJL356,31.12.1977,p.1.
(2)OJL70,16.3.1990,p.1.
(3)OJC254,1.10.1992,p.5.

NoC342/2 OfficialJournaloftheEuropeanCommunities 23.12.92
currenciesisnecessarytheconversionistobemadein
accordancewiththemeasuresforimplementing the
FinancialRegulation (paragraph5).attheJointResearchCentre.Onthispoint,theCourtrefers
thereadertoearlieropinionswhichithasgivenonthese
points,whichwereadoptedin1981(*)and1989(2),aswell
astoitsauditwork,especiallytherecentcomments
concerningadvancesandinstalments (1990annualreport,
paragraphs1.98—1.108),ownresources(1991annual
report,paragraphs1.3—1.26),theestablishment ofa
'client-contractor 'relationshipbetweentheJointResearch
CentreandtheCommission (1991annualreport,para­
graph13.16etseq),andtheSincomCB/Dcomputerized
systemofbudgetaccounts(1991annualreport,paragraph
16.116).Furthermore ,theCourtnotesthat,asregardsthe
statementofassuranceastothereliabilityoftheaccounts
andthelegalityandregularityoftheunderlyingtransac­
tions,theentryintoforceoftheTreatyofMaastrichtcould
requireamendmentswhichgofurtherthanthosecontained
intheproposal.
4.TheCourtalsodrawsattentiontothefactthatitwill
notbepossiblefortheproposalfortheamendmentofthe
FinancialRegulationtotakeeffectaslongastheTreatyof
MaastrichtandtheAgreementestablishingtheEuropean
EconomicAreahavenotbeenratifiedandhavenotentered
intoforce.TheopinionwhichtheCourtisdeliveringin
responsetotheCouncil'srequestisgiven,therefore,subject
tothesuccessfulratificationoftheaforementioned Treaty
andAgreementandtheentryintoforceofthosetexts.7.TheCourtagreeswiththeprincipleofgeneralizingthe
useoftheECUfortheexecutionoftheCommunitybudget,
ifonlybecauseoftheendlessdifficultiescreatedby
accountingfortransactionswhichareexpressedor
executedinnationalcurrency,eventhoughthebudgethas
beenadoptedinECU.TheCourtalsounderstandswhythe
Commissionprovidedforthepossibilityofexceptionsto
thisprincipleinspecificcases.Ontheotherhand,theCourt
drawsattentiontothewordingproposedforparagraph5
which,infact,inviewofthecurrentproposalsfor
amendingthemeasuresforimplementing theFinancial
Regulation (procedurependingbeforetheCouncil)aimsto
abandontheprincipleofusingtheratesrulingonthedayin
questionforanynecessaryconversionsbetweentheECU
andnationalcurrencies,infavourofmonthlyrates.Inthe
Court'sopinionthiswouldbeunsound,becauseitcould
leadtosignificantexchangedifferences .Furthermore ,the
Courtconsidersthatthecurrentuseofcomputerized
accountingsystems(Sincomforexample)oughttomakeit
easiertousethedailyECUrateswhichtheCommission
publisheson-lineeveryday(seeOfficialJournalCseries:
footnotesconcerningthedailypublicationofECU
exchangerates).
PART2
Specificobservations
5.Whereverpossible,thespecificobservationssetout
belowfollowtheorderoftheexplanatorymemorandumto
theCommission'sproposal(3). newstatusoftheCourtofAuditors
AMENDMENTS RESULTING FROMTHE
REVISIONOFTHETREATIES
(MAASTRICHT )8.Concerningtransfersfromonechaptertoanotherand
fromonearticletoanother,considerationshouldbegiven
toanamendmentwhichwouldplacetheCourtofAuditors
onthesamefootingasmostoftheotherinstitutions .Ifthe
Commission'sproposalforArticle26(2)weretobe
adoptedasitstands,theCourtofAuditorswould,infact,
stillnotbeabletomaketransfersfromonechapterto
anotheronitsowninitiative,whereastheCouncil,
ParliamentandCommission willbeabletomakesuch
transfersautonomously asfarastheirrespectiveadminis­
trativebudgetsareconcerned .UseoftheECUfortheimplementation ofthe
budget
6.TheCommissionproposestoamendArticle11ofthe
FinancialRegulationtoestablishtheprinciplethatasfaras
possible'therightsandobligationsoftheCommunities
shallbeexpressedandexecutedinecu'(paragraph4)and
thatwhereconversionbetweentheECUandnational9.Inanycase,whilsttheproposalforArticle26(2)allows
thepossibilityofautonomously makingtransfersfromone
articletoanotherwithineachchapter,providedthatthe
budgetaryauthorityandtheCommissionareinformed
threeweeksbeforethetransfersaremade,thisgivesriseto
difficulties,notablyattheyear-end,whenonthebasisof
decisionstoadjustremunerations itissometimesnecessary
tousetheitemscontainingtheappropriations forsalary
adjustmentstoaugmenttheitemsconcerningremuner­
ations.Inthiscaseitwillbeimpossibleforthebodies0)OJC232,11.9.1981.
(2)OJC72,20.3.1989,p.1.
(3)DocCOM(92)358Final,pages2-18.

23.12.92 OfficialJournaloftheEuropeanCommunities NoC342/3
concerned (CourtofJustice,CourtofAuditors,Economic
andSocialCommittee,CommitteeoftheRegions)to
observethethree-weeknoticeperiodwhilst,atthesame
time,respectingtheprincipleofannuality,whichrequires
thebudgetaryeffectofsalaryadjustmentstobechargedto
thebudgetforthecurrentfinancialyear.TheCourt
thereforesuggeststhatthisobligationbereplacedbya
straightforward obligationtoinformthebudgetary
authorityandtheCommission .takeallappropriatestepstoactontheobservationswhich
accompanythedischargedecisions.IntheTreatythis
responsibility liesspecificallywiththeCommission .In
Article89(7)and(8)oftheproposalithasbeentransferred
totheinstitutions .Thistransferisnotneutralinitseffects
andformallycontravenestheprinciplesetoutinArticle
205,wherebytheCommissionistoimplementthebudget
onitsownresponsibility .
ThenewstatusoftheEconomicandSocial
CommitteeandthecreationoftheCommittee
oftheRegionsTHESUGGESTED ADJUSTMENTS
CONCERNING THECOURTOFJUSTICE
14.IftheCommissionproposalconcerningArticle26(2)
weretobeadoptedasitstands,theCourtofJusticewould
similarlystillnotbeabletomaketransfersfromone
chaptertoanotheronitsowninitiative,whereasthe
Council,ParliamentandCommissionmaycarryoutsuch
transfersautonomously withintheirrespectiveoperating
budgets.Forreasonsofconsistencywiththeremarksmade
inparagraph8,theCourtproposesthatArticle26(2)and
(3)shouldbeamendedaccordingly .10.ThebudgetstructureproposedbytheCommissionto
accommodate theappropriations fortheEconomicand
SocialCommitteeandtheCommitteeoftheRegionsand
their'commonorganizational structure'—asinglesection
subdividedintothreeparts—appearstoprovideadequate
transparency ,providedthateachpartisaccompaniedbya
separateestablishmentplan.TheCourtrecommendsthata
specialprovisiontothateffectshouldbeinsertedinthefirst
indentofArticle20(3)forthatpurpose.
11.TheCourtalsoconsidersthattheproposaltogrant
theEconomicandSocialCommitteeandtheCommitteeof
theRegionsthesamestatusasthatpreviouslyreservedfor
theCourtofAuditorswillnotbeeffective,unlessthe
provisionscontainedinArticle26(2),concerningtransfers
fromonearticletoanother,areadjustedaccordingtothe
suggestionmadeattheendofparagraph9above,namely
bysimplyprovidingthatthebudgetaryauthorityandthe
Commission aretobeinformed .NEWPROVISIONS INTHEFINANCIAL
REGULATION TOCOVER
IMPLEMENTATION OFTHEEEA
AGREEMENT
15.InordertotakeaccountoftheprovisionsofArticles
78to88oftheAgreementontheEuropeanEconomicArea,
wherebytheEFTAStatesaretomakeafinancial
contributiontoawholerangeofCommunityactivitiesand
policiesdefinedinProtocol31inaccordancewiththe
proceduresspecifiedinProtocol32,theCommissionputs
forward,inArticles127etseq.toitsproposal,arelatively
complexmechanismforincludingtheoperationsin
questioninthebudgetandmonitoringthem.
16.TheCourtthinksthatconsiderationshouldbegiven
tocertainpoints:
a)firstly,itwouldbebettertoentertheamountof
expectedrevenue,insteadofsimplygivingafigure'for
information';
b)secondly,itwouldbebettertoexcludethepossibility
that'earmarkedrevenue'mightbeinterpretedinthe
strictsenseoftheterm(earmarkedastopurpose,
amountandgeographicaldestination),sincetheEEA
Agreementwasnotconceivedwiththisinmind(the
EFTAcountriesareeligibleforCommunitymeasures
onthesamecriteriaastheMemberStatesandtheir
contributionstothefinancingoftheseprogrammes
areglobalandunaffectedbythelegalnotionofa'fair'
return).Adaptationoftheprovisionsgoverning
discharge
12.TheCommissionproposestoamendArticle89ofthe
FinancialRegulationtotakeaccountoftheprovisionsof
Article206oftheTreatyofMaastricht,whichconcern
politicalcontrolovertheimplementation ofthebudget.
13.Thesuggestedamendmentsdirectlytransposethe
TreatyprovisionsintotheFinancialRegulation .TheCourt
notes,however,thattheproposalmodifiestheimplications
oftheTreatyofMaastrichtasregardstheresponsibilityto

NoC342/4 OfficialJournaloftheEuropeanCommunities 23.12.92
ADJUSTMENT OFCERTAINPROVISIONS 21.Theproposedchangetoparagraph (a)ofArticle59
(new),unliketheoldtext(Article58(a)),nolonger
emphasisestheneedtoensurethatsuppliersorcontractors
compete,eveninthecaseofprivatetreaty.Thisprovision
shouldbekept,inviewofitsusefulnessandtheobligation
whichtheoldArticle58imposedontheinstitution
concernedtoinvitebids'asfaraspossibleandbyall
appropriatemeans'fromsuppliersorcontractorswhoare
likelytobeabletoprovidethegoodsorservicesin
question.Provisionsneededtocoverthird-party
financialparticipationinCommunity
activities .
17.TheCommissionproposestoexpandtheprovisions
ofthethirdindentofArticle4(2)oftheFinancial
Regulation,whichprovidethatcontributions toCom­
munityactivitiesfromnon-Member Statesorvarious
bodiesshallnotbeusedforanyotherpurpose,bystating
thetermsonwhichthebudgetaryauthorityauthorizessuch
contributions (Article124),theproceduresformakingthe
appropriations available(Article125)andthemechanisms
formonitoringthemintheaccounts(Article126).The
CourtofAuditorsconsidersthatoneofthetwoprocedures
envisagedforauthorizingtheoperationsinquestion
(Article124(b))isnotcompatiblewiththeprovisionsofthe
Treatiesconcerningtheauthorizationofappropriations ,
insofarasitwouldmakeitpossibletoauthorizeanitemof
expenditureduringtheyear,outsidetheprocedurefor
adoptingasupplementary oramendingbudget.Internaladministrative provisions (Articles61to64a)
22.ThetextproposedforArticle64a(thirdparagraph)
restrictstheobligatoryprovisionofsecuritytoworks
contracts,whereasthecurrentFinancialRegulation
(Article62)providesthatthisobligationistoapplytoall
contractsformorethan250000ECU(Article128,third
indent).Althoughthereisaparticularneedforsecurityto
beprovidedinthecaseofworkscontracts,itisabsolutely
necessaryfortheinstitutionstohaveaguaranteeinthecase
ofalllargecontracts,whichareoftenofacompositenature
(worksandsuppliesand/orservices).Itistherefore
preferablyforthepresentwordingofArticle62,third
indent,toberetained.
Adjustmentofprovisionsgoverningtheaward
ofcontracts
18.Owingtotheexistenceofdirectivesgoverningthe
awardofpublicworks,supplyandservicecontracts,the
Commissionproposestoclarifytherespectiveapplication
ofthedirectivesandtheprovisionsoftheFinancial
Regulation .THENEWPRESENTATION OFBORROWING
ANDLENDINGOPERATIONS
ApplicationoftheCommunityprocedure
19.Ingeneralterms,inthecaseofArticle58(new),the
Commissiondoesnotincludeinitsproposalparagraphs 1
and2ofthepresentArticle57,concerningtheaward
criteria,andproposesonlythatthe'invitationtotender
procedure'istobespecifiedintheimplementingmeasures
(newArticle58(3)).IntheCourt'sopiniontheaward
criteria(lowestprice,economicallymostadvantageous
tender)shouldalsobespecifiedintheimplementing
measuresas,inprinciple,theinvitationtotenderprocedure
isseparatefromtheawardcriteriaproper.TheCourthas
accordinglyproposedanamendmenttothenewArticle58.
20.InthesecondsubparagraphofthenewArticle58(1),
theproposednewwording'withoutinvitationtotender',
whichwouldreplacetheoldtext'byprivatetreaty'forthe
casesreferredtoinArticle59(new),isnotanimprovement ,
astheawardofcontractsbyprivatetreatydoesnot
precludetheissueofinvitationstotender(seebelow).Presentationandscopeofborrowingand
lendingoperations
23.Inordertoimprovetheframeworkforandthe
monitoringofborrowingandlendingoperations,the
CommissionproposestosplittheFinancialRegulationinto
two'Parts',thefirstapplyingtothebudgetitselfandthe
secondtoborrowingandlendingoperations .Theperform­
anceguaranteeswouldremainwithinthebudgetitselfand
onlytheotheraspectsoflendingandborrowingactivities
wouldbecoveredbythenewPartTwo,withoutbeing
enteredinthebudgetinanyformalsense.
24.TheCourtwishestodrawattentiontothismethodof
dividingtheFinancialRegulation,thelegaleffectofwhich,
asitstands,isnottoapplytheprovisionsofPartOneto
PartTwo.TheCourt,however,considersthatcertain
generalprovisionsinPartOneshouldbeappliedtoPart

23.12.92 OfficialJournaloftheEuropeanCommunities NoC342/5
Two,concerningthelendingandborrowingactivities.
Thisappliesparticularly,butnotonly,totheprovisions
concerningtheCourt'spowers.Thetermswhichapplyto
theexternalauditoflendingandborrowingoperations
shouldbenolesssatisfactorythanthosewhichapplytothe
FinancialController,interalia,sothatthetwoarmsofthe
budgetaryauthorityhave'fullinformationonthewaythe
instrumentsinquestionaretobeimplemented'.TheCourt
suggests,therefore,thataprovisionbeaddedtoPartTwo
toidentifytheprovisionsofPartOnewhichapplymutatis
mutandistoPartTwo.PARTTHREE
Preliminarynote
25.TheCourtsetsoutbelowitsamendmentproposals
corresponding tothedetailedobservationsabove.The
reasonsforthemwereexplainedintheprevioussectionof
theopinion.WheretheCourthassuggestedanadditionto
theamendmentproposalithasbeenprintedinitalics.
WheretheCourthassuggestedadeletionithasbeen
indicatedXXX.

NoC342/6 OfficialJournaloftheEuropeanCommunities 23.12.92
TEXTOFTHEPROPOSAL AMENDMENT PROPOSED BYTHECOURT
7.Article11isamendedasfollows:
(a)atthebeginningofthefirstsubparagraph of
paragraph2thewords'Theecuisthesumof
specifiedamountsofthecurrenciesofthe
MemberStates'arereplacedby'Theecuis
definedasthesumofspecifiedamountsofthe
currenciesoftheMemberStates';7.Article11isamendedasfollows:
(a)atthebeginningofthefirstsubparagraphof
paragraph2thewords'Theecuisthesumof
specifiedamountsofthecurrenciesofthe
MemberStates'arereplacedby'Theecuis
definedasthesumofspecifiedamountsofthe
currenciesoftheMemberStates';
(b)thesecondsubparagraph ofparagraph2is
replacedbythefollowing:'Anychangeinthe
definitionoftheecuadoptedbytheCouncilin
accordancewiththeECTreaty,andinparticular
Articles109gand109b(4)thereof,shallauto­
maticallyapplytothisprovision';(b)thesecondsubparagraph ofparagraph2is
replacedbythefollowing :'Anychangeinthe
definitionoftheecuadoptedbytheCouncilin
accordancewiththeECTreaty,andinparticular
Articles109gand109b(4)thereof,shallauto­
maticallyapplytothisprovision';
(c)paragraph4isreplacedbythefollowing:
'4.Withoutprejudicetospecificprovisionsof
sectoralrulesgoverningeitheramountsdueor
expenditure,therightsandobligationsofthe
Communitiesshallbeexpressedandexecutedin
ecu.';(c)paragraph4isreplacedbythefollowing :
'4."Withoutprejudicetospecificprovisionsof
sectoralrulesgoverningeitheramountsdueor
expenditure ,therightsandobligationsofthe
Communitiesshallbeexpressedandexecutedin
ecu.';
(d)thefollowingparagraph5isadded:
'5.Foraslongasconversionbetweentheecu
andnationalcurrenciesisnecessary,such
conversionshall,withoutprejudicetospecific
sectoralrules,bemadeinaccordancewiththe
implementing measuresprovidedforinAr­
ticle142.';(d)thefollowingparagraph5isadded:
'5.Foraslongasconversionbetweentheecu
andnationalcurrenciesisnecessary(XXX),such
conversionsshallinprinciplebemadeonthe
basisoftheexchangerateapplicableonthatday;
derogationsfromthisprinciplemaybepermitted
inexceptional,dulymotivatedcasesinaccord­
ancewiththeimplementing measuresprovided
forinArticle142.'
NB:TheCommissiondoesnotproposeanymodification
oftheexistingtextofthefirstsubparagraphofAr­
ticle20(3)oftheFinancialRegulation,whichreadsas
follows:
'—foreachsectionofthebudget,anestablishmentplan
settingthenumberofpermanentandtemporary
postsforeachgradeineachcategoryandineach
serviceauthorizedwithinthelimitsofthebudget
appropriations .Thestaffofthesupplyagencyshall
beshownseparatelyintheCommission'sestablish­
mentplan.'15a)ThefirstsubparagraphofArticle20(3)isamendedas
follows:
'—foreachsectionofthebudget,anestablishmentplan
settingthenumberofpermanentandtemporary
postsforeachgradeineachcategoryandineach
serviceauthorizedwithinthelimitsofthebudget
appropriations .Thestaffofthesupplyagencyshall
beshownseparatelyintheCommissionsestablish­
mentplan;thestaffoftheEconomicandSocial
Committee,theCommitteeoftheRegionsandtheir
commonorganizational structureshallbeshown
separatelyintheirspecificsection.'

23.12.92 NoC342/7 OfficialJournaloftheEuropeanCommunities
TEXTOFTHEPROPOSAL AMENDMENT PROPOSED BYTHECOURT
16.Point5ofArticle20isreplacedbythefollowing :
'5.Asregardsborrowingandlendingoperations :
(a)inthegeneralstatementofrevenue,thebudget
headingscorresponding totherelevantoper­
ationsandintendedtorecordanyreimburse­
mentsreceivedfrombeneficiairieswhoinitially
defaulted,leadingtoactivationoftheperform­
anceguarantee .Theseheadingsshallcarrya
tokenentryandbeaccompaniedbyappropriate
remarks:16.Point5ofArticle20isreplacedbythefollowing:
'5.Asregardsborrowingandlendingoperations :
(a)inthegeneralstatementofrevenue,thebudget
headingscorresponding totherelevantoper­
ationsandintendedtorecordanyreimburse­
mentsreceivedfrombeneficiairieswhoinitially
defaulted,leadingtoactivationoftheperform­
anceguarantee.Theseheadingsshallcarrya
tokenentryandbeaccompaniedbyappropriate
remarks;
(b)intheCommissionsection:
—thebudgetheadingscontainingtheCom­
munity'sperformanceguaranteesinrespect
oftheoperationsinquestion.Thesehead­
ingsshallcarryatokenentry,solongasno
effectivechargewhichhastobecoveredby
specificresourceshasarisen.(b)intheCommissionsection:
—thebudgetheadingscontainingtheCom­
munity'sperformanceguaranteesinrespect
oftheoperationsinquestion.Thesehead­
ingsshallcarryatokenentry,solongasno
effectivechargewhichhastobecoveredby
specificresourceshasarisen.
—remarksgivingareferencetothelegalbasis
and,whereappropriate,thevolumeofthe
operationsenvisagedandthefinancial
guaranteegivenbytheCommunities in
respectoftheseoperations.'—remarksgivingareferencetothelegalbasis
and(XXX)thevolumeoftheoperations
envisaged,togetherwiththeconditionsfor
theoperationofandthevolumeofthe
financialguaranteegivenbytheCom­
munitiesinrespectoftheseoperations.'
18.Article26isamendedasfollows: 18.Article26isamendedasfollows:
(a)thesecondsubparagraph ofparagraph2is
replacedbythefollowing :
'(XXX)TheEconomicandSocialCommittee
andtheCommitteeoftheRegions—(XXX)
withregardtothepartwhichrelatestothemand,
bycommonagreement,withregardtothe
commonorganizationstructure—may,(XXX)
transferappropriations fromonearticleto
anotherwithineachchapter.Theyshallinform
thebudgetaryauthorityandtheCommissionof
suchtransfersimmediately (XXX).'(a)thesecondsubparagraph ofparagraph2is
replacedbythefollowing:
'TheCourtofJustice,theCourtofAuditors,the
EconomicandSocialCommitteeandtheCom­
mitteeoftheRegions—thetwolatterCommit­
teeswithregardtothepartwhichrelatestothem
and,bycommonagreement,withregardtothe
commonorganizationstructure—may,within
theirownsectionsofthebudget,transfer
appropriations fromonearticletoanotherwithin
eachchapter.Theyshallinformthebudgetary
authorityandtheCommissionthreeweeks
beforemakingsuchtransfers.';
(aa)(None) (aa)paragraph3isreplacedbythefollowingtext:
'3.TheCommission,theCourtofJusticeand
theCourtofAuditorsmay,withintheirown
sectionofthebudget:
(a)transferappropriations fromonearticleto
anotherwithineachchapter;

NoC342/8 23.12.92 OfficialJournaloftheEuropeanCommunities
TEXTOFTHEPROPOSAL AMENDMENT PROPOSED BYTHECOURT
(b)transferappropriations fromonechapter
toanotherwithineachofthetitlesrelating
tostaffandadministrative expenditure .
Theyshallinformthebudgetaryauthority
threeweeksbeforemakingsuchtransfers.
TheCourtofJusticeandtheCourtof
AuditorsshallalsoinformtheCommis­
sion.
(b)thethirdsubparagraph ofparagraph4isre­
placedbythefollowing:
'Proposalsmadebytheotherinstitutions,the
EconomicandSocialCommitteeandtheCom­
mitteeoftheRegionsfortransfersfromone
chaptertoanothershallbeautomatically for­
wardedtotheauthority;theCommissionmay
attachitsownopiniontosuchproposals.'
19.Article56isrenumberedArticle58andamendedas
follows:(b)thethirdsubparagraph ofparagraph4isre­
placedbythefollowing :
'Proposalsmadebytheotherinstitutions,the
EconomicandSocialCommitteeandtheCom­
mitteeoftheRegionsfortransfersfromone
chaptertoanothershallbeautomatically for­
wardedtotheauthority;theCommissionmay
attachitsownopiniontosuchproposals.'
19.Article56isrenumberedArticle58andamendedas
follows:
(a)inthefirstsubparagraph ofparagraph1the
words'eitherbytheautomaticpublictendering
procedureorthediscretionarytenderingpro­
cedure'aredeleted;
(b)thesecondsubparagraph ofparagraph1is
replacedbythefollowing :
'However,contractsmaybemadebyprivate
treatyinthecircumstances referredtoin
Article59.'(a)inthefirstsubparagraph ofparagraph1the
words'eitherbytheautomaticpublictendering
procedureorthediscretionarytenderingpro­
cedure'aredeleted;
(b)thesecondsubparagraph ofparagraph1is
replacedbythefollowing :
'However,contractsmaybemadewithouta
tenderingprocedureinthecircumstances refer­
redtoinArticle59.';
(c)inthethirdsubparagraph ofparagraph1,
'Article63'isreplacedby'Article60';
(d)thefollowingparagraph3isadded:
'3.Tenderingproceduresshallbelaiddownby
theimplementing measuresprovidedforin
Article142.';(c)inthethirdsubparagraph ofparagraph 1,
'Article63'isreplacedby'Article60';
(d)thefollowingparagraph3isadded:
'3.Tenderingproceduresshallbelaiddownby
theimplementing measuresprovidedforin
Article142.';
(e)aparagraph4shallbeadded:
'Thecriteriaforawardingcontractsshallbe
determinedinaccordancewiththeimplementing
rulesprovidedforinArticle142,drawingon
Article29oftheCouncilDirectiveonthe
coordinationofproceduresfortheconclusionof
contractsforthesupplyofgoodsandservicesand
ontheDirectiveonthecoordinationofpro­
ceduresfortheconclusionofpublicservice
contracts.'(e)(None)

23.12.92 OfficialJournaloftheEuropeanCommunities NoC342/9
TEXTOFTHEPROPOSAL AMENDMENT PROPOSED BYTHECOURT
22.Article58isrenumberedArticle59andamendedas
follows:
(a)theintroductorywords'Contractsmaybemade
byprivatetreaty:'remainunchanged .(XXX)
(b)point(A)remainsunchanged .(XXX)22.Article58isrenumberedArticle59andamendedas
follows:
(a)theintroductorywords'Contractsmaybemade
byprivatetreaty:'arereplacedby'Contracts
maybemadewithoutinvitationtotenderinthe
followingcircumstances:';
(b)point(a)isreplacedbythefollowing :
'(a)wheretheirestimatedvalue,notincluding
VAT,isbelowthethresholdsetbytheim­
plementingmeasuresprovidedforinArtic­
le142;'
(c)inpoint(b),'Article57'isreplacedby'Ar­
ticle58'.
27.Article62isrenumberedArticle64aandamendedas
follows:
(a)inthefirstandthirdparagraphs,'Article126'is
replacedby'Article142';
(b)inthethirdparagraph,thewords'forworks
contracts'areinsertedafter'obligatory'.
33.Article89isreplacedbythefollowing :(c)inpoint(b),'Article57'isreplacedby'Ar­
ticle58'.
27.Article62isrenumberedArticle64aandamendedas
follows:
(a)inthefirstandthirdparagraphs,'Article126'is
replacedby'Article142';
(b)thethirdparagraphremainsunchanged .
33.Article89isreplacedbythefollowing:
'Article89
1.TheEuropeanParliament,uponarecommendation
fromtheCouncilactingbyaqualifiedmajority,shall,
before30Aprilofthefollowingyear,giveadischarge
totheCommissioninrespectoftheimplementation of
thebudget.
2.TothisendtheEuropeanParliamentshall,afterthe
Councilhasdoneso,examinetheaccounts,the
statementofrevenueandexpenditureandthebalance
sheetmentionedinArticle78doftheECSCTreaty,
Article205aoftheECTreatyandArticle179aofthe
EuratomTreaty,theAnnualReportmadebythe
CourtofAuditorstogetherwiththerepliesofthe
institutionsunderaudittotheobservations ofthe
CourtofAuditorsandanyrelevantspecialreportsby
theCourtofAuditors .
3.BeforegivingadischargetotheCommission ,the
EuropeanParliamentmayquestiontheCommission
ontheimplementation ofexpenditureortheoper­
ationoffinancialcontrolsystems.TheCommission
shallsubmitanynecessaryinformationtothe
EuropeanParliamentatthelatter'srequest.'Article89
1.TheEuropeanParliament,uponarecommendation
fromtheCouncilactingbyaqualifiedmajority,shall,
before30Aprilofthefollowingyear,giveadischarge
totheCommissioninrespectoftheimplementation of
thebudget.
2.TothisendtheEuropeanParliamentshall,afterthe
Councilhasdoneso,examinetheaccounts,the
statementofrevenueandexpenditureandthebalance
sheetmentionedinArticle78doftheECSCTreaty,
Article205aoftheECTreatyandArticle179aofthe
EuratomTreaty,theAnnualReportmadebythe
CourtofAuditorstogetherwiththerepliesofthe
institutionsunderaudittotheobservations ofthe
CourtofAuditorsandanyrelevantspecialreportsby
theCourtofAuditors .
3.BeforegivingadischargetotheCommission ,the
EuropeanParliamentmayquestiontheCommission
ontheimplementation ofexpenditureortheoper­
ationoffinancialcontrolsystems.TheCommission
shallsubmitanynecessaryinformationtothe
EuropeanParliamentatthelatter'srequest.

NoC342/10 23.12.92 OfficialJournaloftheEuropeanCommunities
TEXTOFTHEPROPOSAL AMENDMENT PROPOSED BYTHECOURT
4.Ifthedateprovidedforinparagraph1cannotbemet,
theEuropeanParliamentortheCouncilshallinform
theCommissionofthereasonsforthepostponement .
IftheEuropeanParliamentpostponesthedecision
givingadischarge,theCommissionshallmakeevery
efforttotakemeasures,assoonaspossible,to
facilitateremovaloftheobstaclestothatdecision.
5.Thedischargedecisionshallcovertheaccountsofall
theCommunity'srevenueandexpenditure ,the
resultingbalanceandtheassetsandliabilitiesofthe
Communityshowninthebalancesheet.Itshall
includeanassessmentoftheresponsibility ofthe
Commission'sbudgetarymanagementoverthepast
financialyear.
6.Thefinancialcontrollershalltakeaccountofthe
commentsinthedecisionsgivingdischarge.
7.Theinstitutionsshalltakeallappropriatestepstoact
ontheobservationsaccompanying thedischarge
decisionsandonotherobservationsbytheEuropean
Parliamentrelatingtotheimplementation ofexpendi­
ture,andonthecommentsaccompanying the
recommendations fordischargeadoptedbythe
Council.
8.AttherequestoftheEuropeanParliamentorthe
Council,theinstitutionsshallreportonthemeasures
takeninthelightoftheseobservationsandcomments,
and,inparticular,ontheinstructionsgiventothoseof
theirdepartmentswhichareresponsibleforthe
implementation ofthebudget.Suchreportsshallalso
betransmittedtotheCourtofAuditors.
9.Theinstitutionsshallalsogiveanaccount,inan
Annextotherevenueandexpenditureaccountforthe
financialyearfollowingthatofthedischargedecision,
ofthemeasurestakeninthelightofthecomments
appearinginthedecisiongivingdischarge.
10.Supportingdocumentspertainingtotheaccountsand
thepreparationoftherevenueandexpenditure
accountandthebalancesheetshallbekeptfora
periodoffiveyearsfollowingthedateofthedecision
givingdischargeinrespectoftheimplementation of
thebudget.
However,thedocumentsrelatingtotransactionsnot
finallyclosedshallbekeptforlongerthanthesaid
period,untiltheendoftheyearfollowingtheyearin
whichsuchtransactionsarefinallyclosed.
Eachinstitutionshalldecidewhichdepartmentwill
keepthesupportingdocuments.'4.Ifthedateprovidedforinparagraph1cannotbemet,
theEuropeanParliamentortheCouncilshallinform
theCommissionofthereasonsforthepostponement .
IftheEuropeanParliamentpostponesthedecision
givingadischarge,theCommissionshallmakeevery
efforttotakemeasures,assoonaspossible,to
facilitateremovaloftheobstaclestothatdecision.
5.Thedischargedecisionshallcovertheaccountsofall
theCommunity'srevenueandexpenditure ,the
resultingbalanceandtheassetsandliabilitiesofthe
Communityshowninthebalancesheet.Itshall
includeanassessmentoftheresponsibility ofthe
Commission'sbudgetarymanagementoverthepast
financialyear.
6.Thefinancialcontrollershalltakeaccountofthe
commentsinthedecisionsgivingdischarge.
7.TheCommissionshalltakeallappropriatestepstoact
ontheobservationsaccompanying thedischarge
decisionsandonotherobservationsbytheEuropean
Parliamentrelatingtotheimplementation ofexpendi­
ture,andonthecommentsaccompanying the
recommendations fordischargeadoptedbythe
Council.
8.AttherequestoftheEuropeanParliamentorthe
Council,theCommissionshallreportonthemeasures
takeninthelightoftheseobservationsandcomments,
and,inparticular,ontheinstructionsgiventothoseof
itsdepartmentswhichareresponsiblefortheim­
plementationofthebudget.Suchreportsshallalsobe
transmittedtotheCourtofAuditors.
9.Theinstitutionsshallalsogiveanaccount,inan
Annextotherevenueandexpenditureaccountforthe
financialyearfollowingthatofthedischargedecision,
ofthemeasurestakeninthelightofthecomments
appearinginthedecisiongivingdischarge.
10.Supportingdocumentspertainingtotheaccountsand
thepreparationoftherevenueandexpenditure
accountandthebalancesheetshallbekeptfora
periodoffiveyearsfollowingthedateofthedecision
givingdischargeinrespectoftheimplementation of
thebudget.
However,thedocumentsrelatingtotransactionsnot
finallyclosedshallbekeptforlongerthanthesaid
period,untiltheendoftheyearfollowingtheyearin
whichsuchtransactionsarefinallyclosed.
Eachinstitutionshalldecidewhichdepartmentwill
keepthesupportingdocuments.'

23.12.92 OfficialJournaloftheEuropeanCommunities NoC342/11
TEXTOFTHEPROPOSAL AMENDMENT PROPOSED BYTHECOURT
40.ThefollowingnewTitleXIisinserted:
TITLEXI
SPECIALPROVISIONS APPLICABLE TOFINANCIAL
PARTICIPATION BYNON-MEMBER COUNTRIES
ANDOUTSIDEBODIESINCOMMUNITY
ACTIVITIES
SECTION I
GENERALPROVISIONS
Article124
Financialparticipation byanon-membercountryor
outsidebodyinaCommunityactivityshallrequirethe
priorauthorization ofthebudgetaryauthority,given
accordingtothefollowingprocedure :
(a)TheCommissionshall,inthepreliminarydraft
budget,proposetheappropriatebudgetarystructure
andtheheadingstowhichthecontributionshallbe
chargedinthestatementofrevenueandunderwhich
thecorresponding appropriations shallbemade
availableinthestatementofexpenditure ,inaccord­
ancewithArticle125.Forinformationpurposesthe
remarkstotheseheadingsmayindicatetheestimated
amounts ;40.ThefollowingnewTitleXIisinserted:
'TITLEXI
SPECIALPROVISIONS APPLICABLE TOFINANCIAL
PARTICIPATION BYNON-MEMBER COUNTRIES
ANDOUTSIDEBODIESINCOMMUNITY
ACTIVITIES
SECTION I
GENERALPROVISIONS
Article124
Financialparticipation byanon-membercountryor
outsidebodyinaCommunityactivityshallrequirethe
priorauthorization ofthebudgetaryauthority,given
accordingtooneofthethefollowingprocedures :
(a)inthecourseofthebudgetaryprocedureifalready
providedfor.Insuchcases,theCommissionshall,in
thepreliminarydraftbudget,proposetheappropriate
budgetarystructureandtheheadingstowhichthe
contributionshallbechargedinthestatementof
revenueandunderwhichthecorresponding appropri­
ationsshallbemadeavailableinthestatementof
expenditure,inaccordancewithArticle125.For
informationpurposestheremarkstotheseheadings
mayindicatetheestimatedamounts;
(b)wheretherequestforparticipation ismadeinthe
courseofafinancialyear,theCommissionmay,ifit
considersittobeintheinterestoftheCommunity ,
proposethatitbeauthorizedbythebudgetary
authority.IfneithertheCouncil,actingbyqualified
majority,northeEuropeanParliament,actingbyan
absolutemajorityofitsmembers,rejectstheproposal
withinaperiodoffourweeks,itshallstandas
approved.
Article125
Forthepurposesofimplementing thebudget,the
contributions referredtoinArticle124shallleadto
additionalappropriations beingmadeavailableasfollows:
—commitmentappropriations equivalenttotheentitle­
mentduetotheCommunity ,
—paymentappropriations equivalenttotheamounts
received.
Article126
Thecontributions referredtoinArticle124shallconstitute
earmarkedrevenueinaccordancewiththesecond
subparagraphofArticle4(2).(XXX)(delete(b))
Article125
Forthepurposesofimplementing thebudget,the
contributions referredtoinArticle124shallleadto
additionalappropriations beingmadeavailableasfollows:
—commitmentappropriations equivalenttotheentitle­
mentduetotheCommunity ,
—paymentappropriations equivalenttotheamounts
received.
Article126
Thecontributions referredtoinArticle124shallconstitute
earmarkedrevenueinaccordancewiththesecond
subparagraphofArticle4(2).

NoC342/12 OfficialJournaloftheEuropeanCommunities 23.12.92
TEXTOFTHEPROPOSAL AMENDMENT PROPOSED BYTHECOURT
Allnecessaryaccountingmeasuresshallbetakentoensure
theseparatemonitoringoftheappropriations made
availableunderArticle125.Allnecessaryaccountingmeasuresshallbetakentoensure
theseparatemonitoringoftheusebothoftherevenuefrom
thesecontributions andoftheappropriations made
availableunderArticle125.
SECTIONII
PROVISIONS APPLICABLE TOPARTICIPATION
PROVIDED FORUNDERTHEAGREEMENT ON
THEEUROPEAN ECONOMIC AREASECTIONII
PROVISIONS APPLICABLE TOPARTICIPATION
PROVIDED FORUNDERTHEAGREEMENT ON
THEEUROPEAN ECONOMIC AREA
Article127 Article127
Thebudgetarystructuretocoverparticipationbythe
EFTAStatesshallbeasfollows:Thebudgetarystructuretocoverparticipationbythe
EFTAStatesshallbeasfollows:
(a)inthestatementofrevenuethereshallbeaheadingto
coverthefullamountofthecontributionoftheEFTA
Statesfortherelevantfinancialyear.Theamount
enteredshallbe'forinformation';(a)inthestatementofrevenuethereshallbeaheadingto
coverthefullamountofthecontributionoftheEFTA
Statesfortherelevantfinancialyear.Theamountshall
beenteredasabudgetestimate.
(b)inthestatementofexpenditure : (b)inthestatementofexpenditure :
—theremarkrelatingtoeachheadingcovering
Communityactivitiesinvolvingtheparticipation
oftheEFTAStatesshallindicatetheamountof
theircontribution 'forinformation',—theremarkrelatingtoeachheadingcovering
,Communityactivitiesinvolvingtheparticipation
oftheEFTAStatesshallindicatetheamountof
theircontribution'forinformation',
—anAnnex,constitutinganintegralpartofthe
budget,shallcontainallheadingsrelatingto
Communityactivitiesinvolvingtheparticipation
oftheEFTAStates.—anAnnex,constitutinganintegralpartofthe
budget,shallcontainallheadingsrelatingto
Communityactivitiesinvolvingtheparticipation
oftheEFTAStates.
TheAnnexshallserveasthebudgetarystructurefor
makingavailabletheappropriationscorrespondingtosuch
contributionsbyvirtueofArticle128andforimplementing
expenditure .TheAnnexshallserveasthebudgetarystructurefor
makingavailabletheappropriations correspondingtosuch
contributionsbyvirtueofArticle128andforimplementing
expenditure .
Article128
ByvirtueofArticle82oftheAgreementontheEuropean
EconomicArea,amountsrelatingtotheannualpartici­
pationofEFTAStates—asconfirmedtotheCommission
bytheJointCommitteeinconformitywithArticle1(5)of
Protocol32—shall,atthebeginningofthefinancialyear,
giverisetothefullentryofthecorrespondingappropri­
ationsforcommitmentandappropriations forpayment.Article128
ByvirtueofArticle82oftheAgreementontheEuropean
EconomicArea,amountsrelatingtotheannualpartici­
pationofEFTAStates—asconfirmedtotheCommission
bytheJointCommitteeinconformitywithArticle1(5)of
Protocol32—shall,atthebeginningofthefinancialyear,
giverisetothefullentryofthecorrespondingappropri­
ationsforcommitmentandappropriations forpayment.

23.12.92 OfficialJournaloftheEuropeanCommunities NoC342/13
TEXTOFTHEPROPOSAL AMENDMENT PROPOSED BYTHECOURT
Article129 Article129
1.Ifinthecourseofafinancialyeartheappropriations
forbudgetheadingsinvolvingtheparticipationofthe
EFTAStatesareincreasedbyamendingorsup­
plementarybudgetsorbytransfers,withoutitbeing
possiblefortheEFTAStates,inthecourseofthat
financialyear,toadjusttheircontributionaccordingly
inlinewiththeproportionality factorprovidedforin
Article82oftheEEAAgreement,theCommission
shallbeauthorizedtoprovideprovisionaladvance
financingfromitscashresourcesfortheshareofthe
EFTAStatesinordertopermitbalancedimplemen­
tationofexpenditurerelatingtotherelevantactivity.1.Ifinthecourseofafinancialyeartheappropriations
forbudgetheadingsinvolvingtheparticipationofthe
EFTAStatesareincreasedbyamendingorsup­
plementarybudgetsorbytransfers,withoutitbeing
possiblefortheEFTAStates,inthecourseofthat
financialyear,toadjusttheircontributionaccordingly
inlinewiththeproportionality factorprovidedforin
Article82oftheEEAAgreement,theCommission
shallbeauthorizedtoprovideprovisionaladvance
financingfromitscashresourcesfortheshareofthe
EFTAStatesinordertopermitbalancedimplemen­
tationofexpenditurerelatingtotherelevantactivity.
2.Theadvancefinancingshallberegularizedassoonas
possibleinthebudgetforthefollowingfinancialyear
or,atthelatest,forthesecondfollowingfinancial
year.2.Theadvancefinancingshallberegularizedassoonas
possibleinthebudgetforthefollowingfinancialyear
or,atthelatest,forthesecondfollowingfinancial
year.
Article130 Article130
BywayofderogationfromArticle58(2),asregardsthe
rulesgoverningtenderingprocedures,invitationstotender
shallbepublishedthroughoutalltheMemberStatesandall
theEFTAStateswheneverthecontractentailsexpenditure
fromabudgetheadinginvolvingparticipationoftheEFTA
States.BywayofderogationfromArticle58(2),asregardsthe
rulesgoverningtenderingprocedures,invitationstotender
shallbepublishedthroughoutalltheMemberStatesandall
theEFTAStateswheneverthecontractentailsexpenditure
fromabudgetheadinginvolvingparticipationoftheEFTA
States.
Article131 Article131
1.Thefinancialcontributions ofEFTAStatesshall
constituteearmarkedrevenuewithinthemeaningof
thethirdindentofthesecondsubparagraph of
Article4(2).Allappropriateaccountingmeasures
shallaccordinglybetakentoensuretheseparate
monitoringbothofrevenueflowingfromthese
contributions andofthecorresponding appropri­
ations.1.Thefinancialcontributions ofEFTAStatesshall
constituteearmarkedrevenuewithinthemeaningof
thethirdindentofthesecondsubparagraph of
Article4(2);thesecontributions shallbeusedto
financethebudgetheadingsincludedintheannex
providedforinArticle127,althoughitdoesnot
automatically followthatsumsdisbursedina
particularEFTAcountrywillequaltheamountofthat
EFTAcountry'sfinancialcontribution .(XXX)All
appropriateaccountingmeasuresshallaccordinglybe
takentoensuretheseparatemonitoringbothof
revenueflowingfromthesecontributionsandofthe
corresponding appropriations .
2.Point4ofArticle7andArticle26(9)shallapplytothe
contributionsreferredtoinparagraph1.
3.InthequarterlyreportsprovidedforinArticle34,the
Commissionshallgivecleardetailsofthestateof
executionofboththerevenueandtheexpenditure
corresponding toparticipationbytheEFTAStates.2.Point4ofArticle7andArticle26(9)shallapplytothe
contributionsreferredtoinparagraph1.
3.InthequarterlyreportsprovidedforinArticle34,the
Commissionshallgivecleardetailsofthestateof
executionofboththerevenueandtheexpenditure
corresponding toparticipationbytheEFTAStates.

NoC342/14 OfficialJournaloftheEuropeanCommunities 23.12.92
TEXTOFTHEPROPOSAL AMENDMENT PROPOSED BYTHECOURT
Article132 Article132
Therevenueandexpenditurecorresponding toparticip­
ationbytheEFTAStatesshallbeverifiedincompliance
withtheprovisionsoftheECTreatyofthisRegulationand
ofregulationsapplicabletomatterscoveredbyArticles78
oftheAgreementontheEuropeanEconomicAreaand
Protocol31thereto.'TheverificationproceduresprovidedforbytheECTreaty,
thisRegulationandtheregulationsapplicabletomatters
coveredbyArticle78oftheAgreementontheEuropean
EconomicAreaandProtocol31theretoshallapplyin
respectofrevenueandexpenditurecorresponding tothe
contributionsoftheEFTAStates.Theseproceduresshall
beimplementedbytheauditbodiessetupby,orreferred
to,inthesetexts.'
43a)(None) 43a)AddanewArticle140a):
'Article140a)
TheprovisionsofArticles83,84,85,86,87,88,89and90
ofPart1shallapplybyanalogytotheborrowingand
lendingoperationsoftheEuropeanCommunitiesaswellas
totheinterestsubsidiesandguaranteesbasedonbudget
resources .'
48.Article128isrenumberedArticle144andamendedas
follows:48.Article128isrenumberedArticle144andamendedas
follows:
(a)Intheintroductoryphrase,'Article126'is
replacedby'Article142'and'Articles58,60,62,
63'by'Articles59,60,63,64a';(a)Intheintroductoryphrase,'Article126'is
replacedby'Article142'and'Articles58,60,62,
63'by'Articles59,60,63,64a';
(b)inthefirstindent,'Article58'isreplacedby
'Article59'(XXX);(b)inthefirstindent,'Article58'isreplacedby
'Article59'and'byprivatetreaty'by'withouta
tenderingprocedure';
(c)thesecondindentbecomesthethirdindentand
'Article60'isreplacedby'Article63';(c)thesecondindentbecomesthethirdindentand
'Article60'isreplacedby'Article63';
(d)thethirdindentbecomesthefourthindentand
'Article62'isreplacedby'Article64a';(XXX)(d)thethirdindentbecomesthefourthindent,
'Article62'isreplacedby'Article64a'andthe
words'forworkscontracts'areaddedafterthe
words'compulsorysecurity';
(e)thefourthindentbecomesthesecondindentand
'Article63'isreplacedby'Article60';
(f)(XXX)(point(f)isdeleted)(e)thefourthindentbecomesthesecondindentand
'Article63'isreplacedby'Article60';
(f)inthefirstsub-indentofthefifthindent,the
words'byprivatetreaty'arereplacedby'without
atenderingprocedure';

23.12.92 OfficialJournaloftheEuropeanCommunities NoC342/15
TEXTOFTHEPROPOSAL AMENDMENT PROPOSED BYTHECOURT
(g)inthelastsub-indentofthefifthindent, (g)(point(g)becomes(f))
'Article58'isreplacedby'Article59'.
if)inthelastsub-indentofthefifthindent,
'Article58'isreplacedby'Article59'.
ThisopinionwasadoptedbytheCourtofAuditorsinLuxembourgatitsmeetingof
19November1992.
FortheCourtofAuditors
A.ANGIOI
President