2008/68/EC: Commission Decision of 20 December 2007 excluding from Community financing certain expenditure incurred by the Member States under the Guarantee Section of the European Agricultural Guidance and Guarantee Fund (EAGGF) (notified under document number C(2007) 6514)
Date: 2007-12-20
Institutions: European Commission
Subjects: EAGGF Guarantee Section, EU Member State, EU financing, application of EU law, common agricultural policy, infringement of EU law

L 18/12

EN

Official Journal of the European Union

23.1.2008

(Acts adopted under the EC Treaty/Euratom Treaty whose publication is not obligatory)

II

DECISIONS

COMMISSION

COMMISSION DECISION

of 20 December 2007

excluding from Community financing certain expenditure incurred by the Member States under the
Guarantee Section of the European Agricultural Guidance and Guarantee Fund (EAGGF)

(notified under document number C(2007) 6514)

(only the Czech, Danish, Dutch, English, Finnish, French, German, Greek, Hungarian, Italian, Maltese, Portuguese,
Slovenian, Spanish and Swedish texts are authentic)

(2008/68/EC)

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty
Community,

establishing the European

Having regard to Council Regulation (EEC) No 729/70 of 21
April 1970 on the financing of
the common agricultural
policy (1), and in particular Article 5(2)(c) thereof,

Having regard to Council Regulation (EC) No 1258/1999 of 17
May 1999 on the financing of
the common agricultural
policy (2), and in particular Article 7(4) thereof,

Having consulted the Committee on the Agricultural Funds,

Whereas:

(1)

Under Article 5 of Regulation (EEC) No 729/70, Article 7
of Regulation (EC) No 1258/1999, and Article 8(1) and
(2) of Commission Regulation (EC) No 1663/95 of 7 July
1995 laying down detailed rules for the application of

(2)

(3)

(4)

Regulation (EEC) No 729/70 regarding the procedure for
the clearance of the accounts of the EAGGF Guarantee
Section (3), the Commission is to carry out the necessary
verifications, communicate to the Member States the
results
the
comments of
initiate a bilateral
discussion so that an agreement may be reached with
the Member States in question, and formally commu-
nicate its conclusions to them.

verifications,
the Member States,

take note

these

of

of

The Member States have had an opportunity to request
the launch of a conciliation procedure. That opportunity
has been used in some cases and the report issued on the
outcome has been examined by the Commission.

Under Articles 2 and 3 of Regulation (EEC) No 729/70
and Article 2 of Regulation (EC) No 1258/1999, only
refunds on exports to third countries and intervention to
stabilise agricultural markets, granted and undertaken
respectively according to Community rules within the
framework of
the agri-
cultural markets, may be financed.

the common organisation of

the

bilateral

discussions

In the light of the verifications carried out, the outcome
of
conciliation
procedures, part of
the expenditure declared by the
Member States does not fulfil these requirements and
cannot,
the EAGGF
Guarantee Section.

financed under

therefore, be

and

the

(1) OJ L 94, 28.4.1970, p. 13. Regulation as last amended by Regu-

lation (EC) No 1287/95 (OJ L 125, 8.6.1995, p. 1).

(2) OJ L 160, 26.6.1999, p. 103.

(3) OJ L 158, 8.7.1995, p. 6. Regulation as last amended by Regulation

(EC) No 465/2005 (OJ L 77, 23.3.2005, p. 6).

23.1.2008

EN

Official Journal of the European Union

L 18/13

(5)

(6)

(7)

The amounts that are not recognised as being chargeable
to the EAGGF Guarantee Section should be indicated.
Those amounts do not relate to expenditure incurred
more than 24 months before the Commission’s written
the verifications to the
notification of
Member States.

the results of

As regards the cases covered by this Decision,
the
assessment of the amounts to be excluded on grounds
of non-compliance with Community rules was notified
by the Commission to the Member States in a summary
report on the subject.

This Decision is without prejudice to any financial
conclusions that the Commission may draw from the
judgments of the Court of Justice in cases pending on
3 September 2007 and relating to its content,

HAS ADOPTED THIS DECISION:

Article 1

The expenditure itemised in the Annex hereto that has been
incurred by the Member States’ accredited paying agencies and

declared under the EAGGF Guarantee Section shall be excluded
from Community financing because it does not comply with
Community rules.

Article 2

the Kingdom of Denmark,

This Decision is addressed to the Kingdom of Belgium, the
Federal
Czech Republic,
Republic of Germany,
the
Kingdom of Spain, the French Republic, the Italian Republic,
the Republic of Cyprus, the Republic of Hungary, the Republic
of Malta, the Portuguese Republic, the Republic of Slovenia, the
Republic of Finland, the Kingdom of Sweden and the United
Kingdom of Great Britain and Northern Ireland.

the Hellenic Republic,

Ireland,

the

Done at Brussels, 20 December 2007.

For the Commission

Mariann FISCHER BOEL
Member of the Commission

L 18/14

EN

Official Journal of the European Union

23.1.2008

X
E
N
N
A

1

0

7

6
m
e
t
i

t
e
g
d
u
B
—

s
n
o
i
t
c
e
r
r
o
c

f
o

e
l
b
a
T

t
c
a
p
m

i

l
a
i
c
n
a
n
i
F

s
n
o
i
t
c
u
d
e
D

e
d
a
m

y
d
a
e
r
l
a

t
n
u
o
m
A

y
c
n
e
r
r
u
C

%

e
p
y
T

n
o
i
t
c
e
r
r
o
c

r
o
f

n
o
s
a
e
R

Y
F

e
r
u
s
a
e
M

S
M

,

0
4
6
8
5
5
–

0
0
0

,

,

0
4
6
8
5
5
–

,

6
0
5
5
1
2
1
–

,

5
4
2
4
7
8
9
–

,

1
5
7
9
8
0
1
1
–

,

0
0
9
0
6
6
9
1
–

0
0
0

,

,

0
0
9
0
6
6
9
1
–

R
U
E

R
U
E

R
U
E

,

0
0
8
2
3
4
3
2
–

0
0
0

,

,

0
0
8
2
3
4
3
2
–

R
U
E

5

5

,

6
4
8
7
6
8
4
4
–

,

5
4
2
4
7
8
9
–

,

1
9
0
2
4
7
4
5
–

0
0
0

,

0
0
0

,

0
0
0

,

,

4
8
2
3
9
1
6
1
–

,

4
8
2
3
9
1
6
1
–

,

4
8
2
3
9
1
6
1
–

,

4
8
2
3
9
1
6
1
–

,

4
3
9
4
7
4
3
–

,

4
3
9
4
7
4
3
–

,

9
2
5
4
2
7
9
8
–

0
0
0

,

,

9
2
5
4
2
7
9
8
–

0
0
0

,

,

4
3
9
4
7
4
3
–

,

4
3
9
4
7
4
3
–

,

9
2
5
4
2
7
9
8
–

,

2
4
1
9
4
1
1
–

0
0
0

,

0
0
0

,

,

9
2
5
4
2
7
9
8
–

,

2
4
1
9
4
1
1
–

,

6
4
1
4
4
0
1
–

0
0
0

,

,

6
4
1
4
4
0
1
–

,

6
7
6
1
4
9
–

0
0
0

,

,

6
7
6
1
4
9
–

R
U
E

R
U
E

R
U
E

R
U
E

K
Z
C

R
U
E

K
Z
C

R
U
E

R
U
E

R
U
E

f
f
o
-
e
n
o

s
e
n

i
l

d
a
e
d

t
n
e
m
y
a
p

t
e
e
m
o
t

e
r
u

l
i
a
F

4
0
0
2

s
t
n
e
m
y
a
p

e
t
a
l

—

t
i
d
u
a

l
a
i
c
n
a
n
i
F

f
f
o
-
e
n
o

s
g
n

i
l
i
e
c

l
a
i
c
n
a
n
i
f

f
o

g
n
i
t
o
o
h
s
r
e
v
O

5
0
0
2

g
n
i
t
o
o
h
s
r
e
v
o
—

t
i
d
u
a

l
a
i
c
n
a
n
i
F

e
t
a
r

t
a
l
f

e
h
t

n
e
e
w
t
e
b

s
k
c
e
h
c
-
s
s
o
r
c

n

i

i

s
g
n
m
o
c
t
r
o
h
S

1
0
0
2

g
n
i
y
n
a
p
m
o
c
c
a

e
e
t
n
a
r
a
u
G

D
R

l
a
t
n
e
m
n
o
r
i
v
n
e
-
i
r
g
a
(

M
E
A

d
n
a

a
t
a
d

S
C
A

I

s
n
o
i
t
a
c
i
l

p
p
a

d
i
a

)
e
r
u
s
a
e
m

s
e
r
u
s
a
e
m

E
B

E
B

E
B

e
t
a
r

t
a
l
f

e
h
t

n
e
e
w
t
e
b

s
k
c
e
h
c
-
s
s
o
r
c

n

i

i

s
g
n
m
o
c
t
r
o
h
S

2
0
0
2

g
n
i
y
n
a
p
m
o
c
c
a

e
e
t
n
a
r
a
u
G

D
R

E
B

l
a
t
n
e
m
n
o
r
i
v
n
e
-
i
r
g
a
(

M
E
A

d
n
a

a
t
a
d

S
C
A

I

s
n
o
i
t
a
c
i
l

p
p
a

d
i
a

)
e
r
u
s
a
e
m

s
e
r
u
s
a
e
m

f
f
o
-
e
n
o

f
f
o
-
e
n
o

s
e
n

i
l

d
a
e
d

t
n
e
m
y
a
p

t
e
e
m
o
t

e
r
u

l
i
a
F

6
0
0
2

s
t
n
e
m
y
a
p

e
t
a
l

—

t
i
d
u
a

l
a
i
c
n
a
n
i
F

Y
C

l
a
t
o
T

s
e
n

i
l

d
a
e
d

E
B

l
a
t
o
T

t
n
e
m
y
a
p

t
e
e
m
o
t

e
r
u

l
i
a
F

6
0
0
2

s
t
n
e
m
y
a
p

e
t
a
l

—

t
i
d
u
a

l
a
i
c
n
a
n
i
F

Y
C

f
f
o
-
e
n
o

s
g
n

i
l
i
e
c

l
a
i
c
n
a
n
i
f

f
o

g
n
i
t
o
o
h
s
r
e
v
O

5
0
0
2

g
n
i
t
o
o
h
s
r
e
v
o
—

t
i
d
u
a

l
a
i
c
n
a
n
i
F

Z
C

l
a
t
o
T

Z
C

l
a
t
o
T

s
t
h
g
i
r

i

m
u
m
e
r
p

0
1

f
f
o
-
e
n
o

n
a
h
t

s
s
e
l

h
t
i

w

s
r
e
m
r
a
f

o
t

d
i
a

f
o

t
n
e
m
y
a
P

3
0
0
2

s
t
a
o
g

d
n
a

s
e
w
e

—

s

i

m
u
m
e
r
p

t
a
e
M

E
D

s
t
h
g
i
r

i

m
u
m
e
r
p

0
1

f
f
o
-
e
n
o

n
a
h
t

s
s
e
l

h
t
i

w

s
r
e
m
r
a
f

o
t

d
i
a

f
o

t
n
e
m
y
a
P

4
0
0
2

s
t
a
o
g

d
n
a

s
e
w
e

—

s

i

m
u
m
e
r
p

t
a
e
M

E
D

s
t
h
g
i
r

i

m
u
m
e
r
p

0
1

f
f
o
-
e
n
o

n
a
h
t

s
s
e
l

h
t
i

w

s
r
e
m
r
a
f

o
t

d
i
a

f
o

t
n
e
m
y
a
P

5
0
0
2

s
t
a
o
g

d
n
a

s
e
w
e

—

s

i

m
u
m
e
r
p

t
a
e
M

E
D

Z
C

Z
C

,

4
6
9
4
3
1
3
–

0
0
0

,

,

4
6
9
4
3
1
3
–

R
U
E

E
D

l
a
t
o
T

23.1.2008

EN

Official Journal of the European Union

L 18/15

t
c
a
p
m

i

l
a
i
c
n
a
n
i
F

s
n
o
i
t
c
u
d
e
D

e
d
a
m

y
d
a
e
r
l
a

t
n
u
o
m
A

y
c
n
e
r
r
u
C

%

e
p
y
T

n
o
i
t
c
e
r
r
o
c

r
o
f

n
o
s
a
e
R

Y
F

e
r
u
s
a
e
M

S
M

,

4
8
6
6
4
6
0
5
–

0
0
0

,

,

4
8
6
6
4
6
0
5
–

K
K
D

f
f
o
-
e
n
o

d
o
i
r
e
p

n
o
i
t
n
e
t
e
r

h
t
n
o
m
-
x
i
s

f
o

t
c
e
p
s
e
r
-
n
o
N

4
0
0
2

g
n
i
s
s
i

m
a
t
a
d

l

o
r
t
n
o
c

a
i
r
e
t
i
r
c

y
t
i
l
i

b
i
g
i
l
e

d
n
a

s
e
n
i
v
o
b
—

s

i

m
u
m
e
r
p

t
a
e
M

K
D

,

0
2
6
3
3
1
5
8
–

0
0
0

,

,

0
2
6
3
3
1
5
8
–

K
K
D

f
f
o
-
e
n
o

d
o
i
r
e
p

n
o
i
t
n
e
t
e
r

h
t
n
o
m
-
x
i
s

f
o

t
c
e
p
s
e
r
-
n
o
N

5
0
0
2

g
n
i
s
s
i

m
a
t
a
d

l

o
r
t
n
o
c

a
i
r
e
t
i
r
c

y
t
i
l
i

b
i
g
i
l
e

d
n
a

s
e
n
i
v
o
b
—

s

i

m
u
m
e
r
p

t
a
e
M

K
D

,

4
0
3
0
8
7
5
3
1
–

0
0
0

,

,

4
0
3
0
8
7
5
3
1
–

K
K
D

K
D

l
a
t
o
T

,

9
3
8
2
6
8
9
9
7
–

0
0
0

,

,

9
3
8
2
6
8
9
9
7
–

R
U
E

,

6
9
9
9
8
2
9
5
8
–

0
0
0

,

,

6
9
9
9
8
2
9
5
8
–

R
U
E

2

2

)
s
t
i
s
i
v

d
l
e
i
f

l
a
c
i
s
s
a
l
c

d
n
a

g
n
i
s
n
e
s

e
t
a
r

t
a
l
f

e
t
o
m
e
r
(

s
k
c
e
h
c

t
o
p
s
-
e
h
t
-
n
o

n

i

s
e
s
s
e
n
k
a
e

W

4
0
0
2

s
t
n
e
m
y
a
p

t
c
e
r
i

D

S
E

)
s
t
i
s
i
v

d
l
e
i
f

l
a
c
i
s
s
a
l
c

d
n
a

g
n
i
s
n
e
s

e
t
a
r

t
a
l
f

e
t
o
m
e
r
(

s
k
c
e
h
c

t
o
p
s
-
e
h
t
-
n
o

n

i

s
e
s
s
e
n
k
a
e

W

5
0
0
2

s
t
n
e
m
y
a
p

t
c
e
r
i

D

S
E

0
0
0

,

,

1
2
7
8
2
5
3
1
4
–

,

1
2
7
8
2
5
3
1
4
–

R
U
E

f
f
o
-
e
n
o

s
e
n

i
l

d
a
e
d

t
n
e
m
y
a
p

t
e
e
m
o
t

e
r
u

l
i
a
F

6
0
0
2

s
t
n
e
m
y
a
p

e
t
a
l

—

t
i
d
u
a

l
a
i
c
n
a
n
i
F

,

5
9
0
1
2
9
3

,

5
4
5
5
3
6
2
1
–

,

0
5
4
4
1
7
8
–

0
0
0

,

,

1
1
2
2
8
8
7
6

,

1
1
2
2
8
8
7
6

R
U
E

R
U
E

f
f
o
-
e
n
o

s
g
n

i
l
i
e
c

l
a
i
c
n
a
n
i
f

f
o

g
n
i
t
o
o
h
s
r
e
v
O

3
0
0
2

g
n
i
t
o
o
h
s
r
e
v
o
—

t
i
d
u
a

l
a
i
c
n
a
n
i
F

f
f
o
-
e
n
o

s
g
n

i
l
i
e
c

l
a
i
c
n
a
n
i
f

f
o

g
n
i
t
o
o
h
s
r
e
v
O

6
0
0
2

g
n
i
t
o
o
h
s
r
e
v
o
—

t
i
d
u
a

l
a
i
c
n
a
n
i
F

,

5
2
7
6
4
1
1
3
7
4
–

0
0
0

,

,

5
2
7
6
4
1
1
3
7
4
–

R
U
E

5

e
t
a
r

t
a
l
f

p
o
r
c

n
o

s
k
c
e
h
c

n

i

i

s
g
n
m
o
c
t
r
o
h
S

0
0
0
2

d
i
a

n
o
i
t
c
u
d
o
r
p
—

l
i

o

e
v
i
l

O

n

i

d
n
a

s
d
l
e
i
y

n
o

s
k
c
e
h
c

n

i

s
n
o
i
t
a
r
a
l
c
e
d

s
l
l
i

m

n
o

s
k
c
e
h
c

f
o

g
n
i
r
o
t
i
n
o
m

S
E

S
E

S
E

S
E

,

8
7
4
7
4
3
9
–

0
0
0

,

,

8
7
4
7
4
3
9
–

R
U
E

0
1

e
t
a
r

t
a
l
f

-
t
r
o
h
s

d
n
a

s
n
o
i
t
a
r
a
l
c
e
d

p
o
r
c

n
o

s
k
c
e
h
c

o
N

0
0
0
2

d
i
a

n
o
i
t
c
u
d
o
r
p
—

l
i

o

e
v
i
l

O

S
E

-
i
n
o
m
n

i

d
n
a

s
d
l
e
i
y

n
o

s
k
c
e
h
c

n

i

i

s
g
n
m
o
c

s
l
l
i

m

n
o

s
k
c
e
h
c

f
o

g
n
i
r
o
t

,

2
9
0
3
9
7
4
3
5
1
–

0
0
0

,

,

2
9
0
3
9
7
4
3
5
1
–

R
U
E

5

e
t
a
r

t
a
l
f

p
o
r
c

n
o

s
k
c
e
h
c

n

i

i

s
g
n
m
o
c
t
r
o
h
S

1
0
0
2

d
i
a

n
o
i
t
c
u
d
o
r
p
—

l
i

o

e
v
i
l

O

S
E

n

i

d
n
a

s
d
l
e
i
y

n
o

s
k
c
e
h
c

n

i

s
n
o
i
t
a
r
a
l
c
e
d

s
l
l
i

m

n
o

s
k
c
e
h
c

f
o

g
n
i
r
o
t
i
n
o
m

,

4
8
6
6
4
5
1
1
9
6
–

0
0
0

,

,

4
8
6
6
4
5
1
1
9
6
–

R
U
E

0
1

e
t
a
r
-
t
a
l
f

-
t
r
o
h
s

d
n
a

s
n
o
i
t
a
r
a
l
c
e
d

p
o
r
c

n
o

s
k
c
e
h
c

o
N

1
0
0
2

d
i
a

n
o
i
t
c
u
d
o
r
p
—

l
i

o

e
v
i
l

O

S
E

-
i
n
o
m
n

i

d
n
a

s
d
l
e
i
y

n
o

s
k
c
e
h
c

n

i

i

s
g
n
m
o
c

s
l
l
i

m

n
o

s
k
c
e
h
c

f
o

g
n
i
r
o
t

L 18/16

EN

Official Journal of the European Union

23.1.2008

,

8
2
7
3
2
0
1
7
1
0
2
–

,

5
5
0
2
8
2
8
5
3

,

3
8
7
5
0
3
9
2
5
0
2
–

R
U
E

S
E

l
a
t
o
T

,

3
6
4
1
3
0
5
9
7
4
–

0
0
0

,

,

3
6
4
1
3
0
5
9
7
4
–

R
U
E

t
c
a
p
m

i

l
a
i
c
n
a
n
i
F

s
n
o
i
t
c
u
d
e
D

e
d
a
m

y
d
a
e
r
l
a

t
n
u
o
m
A

y
c
n
e
r
r
u
C

%

5

e
p
y
T

n
o
i
t
c
e
r
r
o
c

r
o
f

n
o
s
a
e
R

Y
F

e
r
u
s
a
e
M

S
M

n

i

d
n
a

s
d
l
e
i
y

n
o

s
k
c
e
h
c

n

i

s
n
o
i
t
a
r
a
l
c
e
d

s
l
l
i

m

n
o

s
k
c
e
h
c

f
o

g
n
i
r
o
t
i
n
o
m

e
t
a
r

t
a
l
f

p
o
r
c

n
o

s
k
c
e
h
c

n

i

i

s
g
n
m
o
c
t
r
o
h
S

2
0
0
2

d
i
a

n
o
i
t
c
u
d
o
r
p
—

l
i

o

e
v
i
l

O

S
E

,

9
0
5
4
6
7
3
9
–

0
0
0

,

,

9
0
5
4
6
7
3
9
–

R
U
E

0
1

e
t
a
r

t
a
l
f

-
t
r
o
h
s

d
n
a

s
n
o
i
t
a
r
a
l
c
e
d

p
o
r
c

n
o

s
k
c
e
h
c

o
N

2
0
0
2

d
i
a

n
o
i
t
c
u
d
o
r
p
—

l
i

o

e
v
i
l

O

S
E

-
i
n
o
m
n

i

d
n
a

s
d
l
e
i
y

n
o

s
k
c
e
h
c

n

i

i

s
g
n
m
o
c

s
l
l
i

m

n
o

s
k
c
e
h
c

f
o

g
n
i
r
o
t

,

4
0
2
5
0
6
0
6
2
–

0
0
0

,

,

4
0
2
5
0
6
0
6
2
–

R
U
E

5

e
t
a
r

t
a
l
f

p
o
r
c

n
o

s
k
c
e
h
c

n

i

i

s
g
n
m
o
c
t
r
o
h
S

3
0
0
2

d
i
a

n
o
i
t
c
u
d
o
r
p
—

l
i

o

e
v
i
l

O

S
E

n

i

d
n
a

s
d
l
e
i
y

n
o

s
k
c
e
h
c

n

i

s
n
o
i
t
a
r
a
l
c
e
d

s
l
l
i

m

n
o

s
k
c
e
h
c

f
o

g
n
i
r
o
t
i
n
o
m

,

0
0
5
6
6
9
8
2
–

0
0
0

,

,

0
0
5
6
6
9
8
2
–

R
U
E

0
1

e
t
a
r

t
a
l
f

-
t
r
o
h
s

d
n
a

s
n
o
i
t
a
r
a
l
c
e
d

p
o
r
c

n
o

s
k
c
e
h
c

o
N

3
0
0
2

d
i
a

n
o
i
t
c
u
d
o
r
p
—

l
i

o

e
v
i
l

O

S
E

-
i
n
o
m
n

i

d
n
a

s
d
l
e
i
y

n
o

s
k
c
e
h
c

n

i

i

s
g
n
m
o
c

s
l
l
i

m

n
o

s
k
c
e
h
c

f
o

g
n
i
r
o
t

,

6
2
1
3
6
1
0
3
–

0
0
0

,

,

6
2
1
3
6
1
0
3
–

R
U
E

5

e
t
a
r

t
a
l
f

p
o
r
c

n
o

s
k
c
e
h
c

n

i

i

s
g
n
m
o
c
t
r
o
h
S

4
0
0
2

d
i
a

n
o
i
t
c
u
d
o
r
p
—

l
i

o

e
v
i
l

O

S
E

n

i

d
n
a

s
d
l
e
i
y

n
o

s
k
c
e
h
c

n

i

s
n
o
i
t
a
r
a
l
c
e
d

s
l
l
i

m

n
o

s
k
c
e
h
c

f
o

g
n
i
r
o
t
i
n
o
m

,

3
7
7
3
5
1
1
–

0
0
0

,

,

3
7
7
3
5
1
1
–

R
U
E

0
1

e
t
a
r

t
a
l
f

-
t
r
o
h
s

d
n
a

s
n
o
i
t
a
r
a
l
c
e
d

p
o
r
c

n
o

s
k
c
e
h
c

o
N

4
0
0
2

d
i
a

n
o
i
t
c
u
d
o
r
p
—

l
i

o

e
v
i
l

O

S
E

-
i
n
o
m
n

i

d
n
a

s
d
l
e
i
y

n
o

s
k
c
e
h
c

n

i

i

s
g
n
m
o
c

s
l
l
i

m

n
o

s
k
c
e
h
c

f
o

g
n
i
r
o
t

,

8
8
1
7
0
1
1
0
1
–

0
0
0

,

,

8
8
1
7
0
1
1
0
1
–

R
U
E

f
f
o
-
e
n
o

t
n
a
i
l

p
m
o
c
-
n
o
n

d
e
i
f
i
t
s
u

j

t
o
n

s
t
n
e
m
y
a
p

e
t
a
L

5
0
0
2

A
S
R

I
E
S
O
P

S
E

)

C
E
(

n
o
i
t
a
l
u
g
e
R

f
o

)

1
7

(

e
l
c
i
t
r
A

h
t
i

w

2
0
0
2
/
0
2

o
N

,

6
4
2
6
6
1
8
1
–

0
0
0

,

,

6
4
2
6
6
1
8
1
–

R
U
E

f
f
o
-
e
n
o

t
n
a
i
l

p
m
o
c
-
n
o
n

d
e
i
f
i
t
s
u

j

t
o
n

s
t
n
e
m
y
a
p

e
t
a
L

6
0
0
2

A
S
R

I
E
S
O
P

S
E

)

C
E
(

n
o
i
t
a
l
u
g
e
R

f
o

)

1
7

(

e
l
c
i
t
r
A

h
t
i

w

2
0
0
2
/
0
2

o
N

0
0
0

,

0
0
0

,

0
0
0

,

0
0
0

,

0
0
0

,

,

3
2
8
9
0
0
1
–

,

3
2
8
9
0
0
1
–

,

7
4
7
4
4
4
1
3
7
–

,

7
4
7
4
4
4
1
3
7
–

,

0
7
5
4
5
4
2
3
7
–

,

0
7
5
4
5
4
2
3
7
–

,

7
1
8
3
3
7
3
9
–

,

7
1
8
3
3
7
3
9
–

,

9
8
3
3
7
4
8
–

,

9
8
3
3
7
4
8
–

R
U
E

R
U
E

R
U
E

R
U
E

R
U
E

f
f
o
-
e
n
o

s
e
n

i
l

d
a
e
d

t
n
e
m
y
a
p

t
e
e
m
o
t

e
r
u

l
i
a
F

6
0
0
2

s
t
n
e
m
y
a
p

e
t
a
l

—

t
i
d
u
a

l
a
i
c
n
a
n
i
F

f
f
o
-
e
n
o

s
g
n

i
l
i
e
c

l
a
i
c
n
a
n
i
f

f
o

g
n
i
t
o
o
h
s
r
e
v
O

6
0
0
2

g
n
i
t
o
o
h
s
r
e
v
o
—

t
i
d
u
a

l
a
i
c
n
a
n
i
F

f
f
o
-
e
n
o

s
e
n

i
l

d
a
e
d

t
n
e
m
y
a
p

t
e
e
m
o
t

e
r
u

l
i
a
F

6
0
0
2

s
t
n
e
m
y
a
p

e
t
a
l

—

t
i
d
u
a

l
a
i
c
n
a
n
i
F

I
F

l
a
t
o
T

f
f
o
-
e
n
o

s
g
n

i
l
i
e
c

l
a
i
c
n
a
n
i
f

f
o

g
n
i
t
o
o
h
s
r
e
v
O

6
0
0
2

g
n
i
t
o
o
h
s
r
e
v
o
—

t
i
d
u
a

l
a
i
c
n
a
n
i
F

I
F

I
F

R
F

R
F

23.1.2008

EN

Official Journal of the European Union

L 18/17

t
c
a
p
m

i

l
a
i
c
n
a
n
i
F

s
n
o
i
t
c
u
d
e
D

e
d
a
m

y
d
a
e
r
l
a

t
n
u
o
m
A

y
c
n
e
r
r
u
C

%

e
p
y
T

n
o
i
t
c
e
r
r
o
c

r
o
f

n
o
s
a
e
R

Y
F

e
r
u
s
a
e
M

S
M

,

3
9
2
3
2
3
2
3
–

0
0
0

,

,

3
9
2
3
2
3
2
3
–

R
U
E

f
f
o
-
e
n
o

e
s
u

e
v
i
s
s
e
c
x
e

j

d
e
i
f
i
t
s
u
n
U
/
s
t
s
o
c

l
e
n
n
o
s
r
e
P

4
0
0
2

l
a
n
o
i
t
a
r
e
p
o
—

s
e
l
b
a
t
e
g
e
v

d
n
a

t
i
u
r
F

s

m
u
s

p
m
u

l

f
o

s
d
n
u
f

,

3
7
0
8
3
8
6
5
2
–

0
0
0

,

,

3
7
0
8
3
8
6
5
2
–

R
U
E

f
f
o
-
e
n
o

e
s
u

e
v
i
s
s
e
c
x
e

j

d
e
i
f
i
t
s
u
n
U
/
s
t
s
o
c

l
e
n
n
o
s
r
e
P

5
0
0
2

l
a
n
o
i
t
a
r
e
p
o
—

s
e
l
b
a
t
e
g
e
v

d
n
a

t
i
u
r
F

s

m
u
s

p
m
u

l

f
o

s
d
n
u
f

,

0
3
7
9
1
3
7
9
2
–

0
0
0

,

,

0
3
7
9
1
3
7
9
2
–

R
U
E

f
f
o
-
e
n
o

e
s
u

e
v
i
s
s
e
c
x
e

j

d
e
i
f
i
t
s
u
n
U
/
s
t
s
o
c

l
e
n
n
o
s
r
e
P

6
0
0
2

l
a
n
o
i
t
a
r
e
p
o
—

s
e
l
b
a
t
e
g
e
v

d
n
a

t
i
u
r
F

s

m
u
s

p
m
u

l

f
o

s
d
n
u
f

,

5
4
4
3
3
9
2
4
–

0
0
0

,

,

5
4
4
3
3
9
2
4
–

,

5
7
1
2
6
9
3
4
–

0
0
0

,

,

5
7
1
2
6
9
3
4
–

,

2
8
1
8
6
0
1
5
–

,

3
5
8
5
5
3
0
1
–

0
0
0

,

0
0
0

,

,

2
8
1
8
6
0
1
5
–

,

3
5
8
5
5
3
0
1
–

,

7
5
0
1
7
5
8
–

0
0
0

,

,

7
5
0
1
7
5
8
–

R
U
E

R
U
E

R
U
E

R
U
E

R
U
E

0
1

e
t
a
r

t
a
l
f

s
l
o
r
t
n
o
c

y
t
i
l
a
u
q

n

i

s
e
s
s
e
n
k
a
e

W

4
0
0
2

s
l
a
w
a
r
d
h
t
i

w
—

s
e
l
b
a
t
e
g
e
v

d
n
a

t
i
u
r
F

s
r
e
c
u
d
o
r
p

l
a
u
d
i
v
i
d
n

i

o
t

d
i
a
p

f
f
o
-
e
n
o

n
o
i
t
a
s
n
e
p
m
o
c

l
a
w
a
r
d
h
t
i

w

y
t
i
n
u
m
m
o
C

4
0
0
2

s
l
a
w
a
r
d
h
t
i

w
—

s
e
l
b
a
t
e
g
e
v

d
n
a

t
i
u
r
F

s
r
e
c
u
d
o
r
p

l
a
u
d
i
v
i
d
n

i

o
t

d
i
a
p

f
f
o
-
e
n
o

n
o
i
t
a
s
n
e
p
m
o
c

l
a
w
a
r
d
h
t
i

w

y
t
i
n
u
m
m
o
C

5
0
0
2

s
l
a
w
a
r
d
h
t
i

w
—

s
e
l
b
a
t
e
g
e
v

d
n
a

t
i
u
r
F

f
f
o
-
e
n
o

e
t
a
L
/
s
n
a
l
p

n
o
i
t
c
a

n
o

s
n
o
i
t
c
u
r
t
s
n

i

l
a
n
o
i
t
a
N

4
0
0
2

r
e
c
u
d
o
r
p
—

s
e
l
b
a
t
e
g
e
v

d
n
a

t
i
u
r
F

s

m
i
a
l
c

d
i
a

f
o

n
o
i
t
c
u
d
o
r
t
n

i

s
p
u
o
r
g

f
f
o
-
e
n
o

e
t
a
L
/
s
n
a
l
p

n
o
i
t
c
a

n
o

s
n
o
i
t
c
u
r
t
s
n

i

l
a
n
o
i
t
a
N

5
0
0
2

r
e
c
u
d
o
r
p
—

s
e
l
b
a
t
e
g
e
v

d
n
a

t
i
u
r
F

s

m
i
a
l
c

d
i
a

f
o

n
o
i
t
c
u
d
o
r
t
n

i

s
p
u
o
r
g

R
F

R
F

R
F

R
F

R
F

R
F

R
F

R
F

,

4
5
7
0
2
2
8
–

0
0
0

,

,

4
5
7
0
2
2
8
–

R
U
E

5

e
t
a
r

t
a
l
f

-
n
a
u
q

n
o

s
k
c
e
h
c

l
a
c
i
s
y
h
p

n

i

i

s
g
n
m
o
c
t
r
o
h
S

3
0
0
2

I
E
S
O
P

R
F

r
o
f

d
e
r
e
v
i
l
e
d

e
n
a
c

r
a
g
u
s

f
o

s
e
i
t
i
t

t
r
o
p
s
n
a
r
t

y
b

d
e
r
e
v
o
c

r
o
/
d
n
a

g
n
i
s
s
e
c
o
r
p

d
i
a

,

2
3
3
5
9
6
9
2
–

0
0
0

,

,

2
3
3
5
9
6
9
2
–

R
U
E

f
f
o
-
e
n
o

-
n
a
u
q

n
o

s
k
c
e
h
c

l
a
c
i
s
y
h
p

n

i

i

s
g
n
m
o
c
t
r
o
h
S

3
0
0
2

I
E
S
O
P

R
F

r
o
f

d
e
r
e
v
i
l
e
d

e
n
a
c

r
a
g
u
s

f
o

s
e
i
t
i
t

t
r
o
p
s
n
a
r
t

y
b

d
e
r
e
v
o
c

r
o
/
d
n
a

g
n
i
s
s
e
c
o
r
p

d
i
a

,

8
1
6
8
4
7
1
6
–

0
0
0

,

,

8
1
6
8
4
7
1
6
–

R
U
E

5

e
t
a
r

t
a
l
f

-
n
a
u
q

n
o

s
k
c
e
h
c

l
a
c
i
s
y
h
p

n

i

i

s
g
n
m
o
c
t
r
o
h
S

4
0
0
2

I
E
S
O
P

R
F

r
o
f

d
e
r
e
v
i
l
e
d

e
n
a
c

r
a
g
u
s

f
o

s
e
i
t
i
t

t
r
o
p
s
n
a
r
t

y
b

d
e
r
e
v
o
c

r
o
/
d
n
a

g
n
i
s
s
e
c
o
r
p

d
i
a

,

2
1
6
7
8
5
8
1
–

0
0
0

,

,

2
1
6
7
8
5
8
1
–

R
U
E

f
f
o
-
e
n
o

-
n
a
u
q

n
o

s
k
c
e
h
c

l
a
c
i
s
y
h
p

n

i

i

s
g
n
m
o
c
t
r
o
h
S

4
0
0
2

I
E
S
O
P

R
F

r
o
f

d
e
r
e
v
i
l
e
d

e
n
a
c

r
a
g
u
s

f
o

s
e
i
t
i
t

t
r
o
p
s
n
a
r
t

y
b

d
e
r
e
v
o
c

r
o
/
d
n
a

g
n
i
s
s
e
c
o
r
p

d
i
a

L 18/18

EN

Official Journal of the European Union

23.1.2008

,

8
1
7
6
0
8
5
6
–

0
0
0

,

,

8
1
7
6
0
8
5
6
–

R
U
E

t
c
a
p
m

i

l
a
i
c
n
a
n
i
F

s
n
o
i
t
c
u
d
e
D

e
d
a
m

y
d
a
e
r
l
a

t
n
u
o
m
A

y
c
n
e
r
r
u
C

,

2
4
8
0
3
4
7
2
9
–

,

6
0
2
7
0
2
2
0
1
–

,

8
4
0
8
3
6
9
2
0
1
–

R
U
E

,

7
0
6
6
7
3
1
2
–

0
0
0

,

,

7
0
6
6
7
3
1
2
–

R
U
E

,

6
8
3
9
4
1
3
1
–

0
0
0

,

,

6
8
3
9
4
1
3
1
–

R
U
E

,

0
0
0
6
0
8
5
3
–

0
0
0

,

,

0
0
0
6
0
8
5
3
–

,

0
0
7
8
9
2
7
9
–

0
0
0

,

,

0
0
7
8
9
2
7
9
–

,

7
2
6
0
0
0
2

,

5
5
7
8
8
9
9
2
5
–

,

8
2
1
8
8
9
7
2
5
–

,

6
6
0
0
3
6
5
6
1
–

,

5
5
7
8
8
9
9
2
5
–

,

1
2
8
8
1
6
5
9
6
–

0
0
0

,

0
0
0

,

,

0
3
3
3
6
2
0
7
–

,

0
3
3
3
6
2
0
7
–

,

8
1
7
7
0
0
4
–

,

8
1
7
7
0
0
4
–

,

3
2
8
2
7
9
7
2
–

0
0
0

,

,

3
2
8
2
7
9
7
2
–

,

0
5
2
9
7
1
8
2
–

0
0
0

,

,

0
5
2
9
7
1
8
2
–

,

0
9
5
6
1
0
1
1
–

0
0
0

,

,

0
9
5
6
1
0
1
1
–

,

5
9
7
3
1
9
5
–

0
0
0

,

,

5
9
7
3
1
9
5
–

R
U
E

R
U
E

R
U
E

R
U
E

R
U
E

R
U
E

R
U
E

R
U
E

R
U
E

R
U
E

%

5

2

2

5

5

5

5

5

5

r
o
f

d
e
r
e
v
i
l
e
d

e
n
a
c

r
a
g
u
s

f
o

s
e
i
t
i
t

t
r
o
p
s
n
a
r
t

y
b

d
e
r
e
v
o
c

r
o
/
d
n
a

g
n
i
s
s
e
c
o
r
p

d
i
a

R
F

l
a
t
o
T

e
p
y
T

n
o
i
t
c
e
r
r
o
c

r
o
f

n
o
s
a
e
R

Y
F

e
r
u
s
a
e
M

S
M

e
t
a
r
-
t
a
l
f

-
n
a
u
q

n
o

s
k
c
e
h
c

l
a
c
i
s
y
h
p

n

i

i

s
g
n
m
o
c
t
r
o
h
S

5
0
0
2

I
E
S
O
P

R
F

e
t
a
r

t
a
l
f

s
t
n
e
m
y
a
p

—

s
k
c
e
h
c

n

i

i

s
g
n
m
o
c
t
r
o
h
S

8
9
9
1

s
u
r
t
i
c

—

s
e
l
b
a
t
e
g
e
v

d
n
a

t
i
u
r
F

R
G

d
e
m
r
o
f
r
e
p

s
l
o
r
t
n
o
c

f
o

e
t
a
r

t
a
l
f

s
t
n
e
m
y
a
p

—

s
k
c
e
h
c

n

i

i

s
g
n
m
o
c
t
r
o
h
S

9
9
9
1

s
u
r
t
i
c

—

s
e
l
b
a
t
e
g
e
v

d
n
a

t
i
u
r
F

R
G

y
t
i
l
a
u
q

e
h
t

i

g
n
d
e
p
m

i

s
e
u
q
e
h
c

y
b

d
e
t
c
e
f
f
e

g
n
i
s
s
e
c
o
r
p

d
e
m
r
o
f
r
e
p

s
l
o
r
t
n
o
c

f
o

e
t
a
r

t
a
l
f

y
r
o
t
c
a
f
s
i
t
a
s

y
l
e
t
e
l
p
m
o
c

t
o
n

s
k
c
e
h
c
-
s
s
o
r
C

3
0
0
2

g
n
i
y
n
a
p
m
o
c
c
a

e
e
t
n
a
r
a
u
G

D
R

R
G

s
e
r
u
s
a
e
m

e
t
a
r

t
a
l
f

y
r
o
t
c
a
f
s
i
t
a
s

y
l
e
t
e
l
p
m
o
c

t
o
n

s
k
c
e
h
c
-
s
s
o
r
C

4
0
0
2

g
n
i
y
n
a
p
m
o
c
c
a

e
e
t
n
a
r
a
u
G

D
R

R
G

s
e
r
u
s
a
e
m

y
t
i
l
a
u
q

e
h
t

i

g
n
d
e
p
m

i

s
e
u
q
e
h
c

y
b

d
e
t
c
e
f
f
e

g
n
i
s
s
e
c
o
r
p

f
f
o
-
e
n
o

f
f
o
-
e
n
o

s
e
n

i
l

d
a
e
d

t
n
e
m
y
a
p

t
e
e
m
o
t

e
r
u

l
i
a
F

6
0
0
2

s
t
n
e
m
y
a
p

e
t
a
l

—

t
i
d
u
a

l
a
i
c
n
a
n
i
F

R
G

l
a
t
o
T

s
e
n

i
l

d
a
e
d

t
n
e
m
y
a
p

t
e
e
m
o
t

e
r
u

l
i
a
F

4
0
0
2

s
t
n
e
m
y
a
p

e
t
a
l

t
i
d
u
a

l
a
i
c
n
a
n
i
F

R
G

f
f
o
-
e
n
o

s
g
n

i
l
i
e
c

l
a
i
c
n
a
n
i
f

f
o

g
n
i
t
o
o
h
s
r
e
v
O

6
0
0
2

g
n
i
t
o
o
h
s
r
e
v
o
—

t
i
d
u
a

l
a
i
c
n
a
n
i
F

e
t
a
r

t
a
l
f

t
o
p
s
-
e
h
t
-
n
o

i

g
n
n
r
e
c
n
o
c

s
e
s
s
e
n
k
a
e

W

4
0
0
2

l
a
n
o
i
t
a
r
e
p
o
—

s
e
l
b
a
t
e
g
e
v

d
n
a

t
i
u
r
F

s
n
o
i
t
a
r
e
p
o

e
v
i
t
a
r
t
s
i
n
m
d
a

i

d
n
a

s
k
c
e
h
c

s
d
n
u
f

e
t
a
r

t
a
l
f

t
o
p
s
-
e
h
t
-
n
o

i

g
n
n
r
e
c
n
o
c

s
e
s
s
e
n
k
a
e

W

5
0
0
2

l
a
n
o
i
t
a
r
e
p
o
—

s
e
l
b
a
t
e
g
e
v

d
n
a

t
i
u
r
F

s
n
o
i
t
a
r
e
p
o

e
v
i
t
a
r
t
s
i
n
m
d
a

i

d
n
a

s
k
c
e
h
c

s
d
n
u
f

e
t
a
r

t
a
l
f

t
o
p
s
-
e
h
t
-
n
o

i

g
n
n
r
e
c
n
o
c

s
e
s
s
e
n
k
a
e

W

6
0
0
2

l
a
n
o
i
t
a
r
e
p
o
—

s
e
l
b
a
t
e
g
e
v

d
n
a

t
i
u
r
F

s
n
o
i
t
a
r
e
p
o

e
v
i
t
a
r
t
s
i
n
m
d
a

i

d
n
a

s
k
c
e
h
c

s
d
n
u
f

e
t
a
r

t
a
l
f

t
o
p
s
-
e
h
t
-
n
o

i

g
n
n
r
e
c
n
o
c

s
e
s
s
e
n
k
a
e

W

7
0
0
2

l
a
n
o
i
t
a
r
e
p
o
—

s
e
l
b
a
t
e
g
e
v

d
n
a

t
i
u
r
F

s
n
o
i
t
a
r
e
p
o

e
v
i
t
a
r
t
s
i
n
m
d
a

i

d
n
a

s
k
c
e
h
c

s
d
n
u
f

E
I

E
I

E
I

E
I

E
I

E
I

,

8
5
4
2
8
0
3
7
–

,

8
4
0
1
7
2
4
7
–

,

6
0
5
3
5
3
7
4
1
–

R
U
E

E
I

l
a
t
o
T

23.1.2008

EN

Official Journal of the European Union

L 18/19

,

6
7
3
8
5
7
–

0
0
0

,

,

6
7
3
8
5
7
–

R
U
E

t
c
a
p
m

i

l
a
i
c
n
a
n
i
F

s
n
o
i
t
c
u
d
e
D

e
d
a
m

y
d
a
e
r
l
a

t
n
u
o
m
A

y
c
n
e
r
r
u
C

%

0
1

e
p
y
T

n
o
i
t
c
e
r
r
o
c

r
o
f

n
o
s
a
e
R

Y
F

e
r
u
s
a
e
M

S
M

e
t
a
r

t
a
l
f

d
n
a

e
v
i
t
a
r
t
s
i
n
m
d
a

i

n

i

i

s
g
n
m
o
c
t
r
o
h
S

3
0
0
2

o
t
a
m
o
t

—

s
e
l
b
a
t
e
g
e
v

d
n
a

t
i
u
r
F

T
I

o
t
a
m
o
t

r
o
s
s
e
c
o
r
p

e
n
o

e
h
t

y
b

t
p
e
k

s
d
r
o
c
e
r

;
r
o
s
s
e
c
o
r
p

t
a

s
k
c
e
h
c

g
n
i
t
n
u
o
c
c
a

-
u
g
e
r

t
n
a
v
e
l
e
r

e
h
t

h
t
i

w

y
t
i

m
r
o
f
n
o
c

n

i

t
o
n

s
n
o
i
t
a
l

g
n
i
s
s
e
c
o
r
p

,

6
5
5
9
7
0
3
1
–

0
0
0

,

,

6
5
5
9
7
0
3
1
–

R
U
E

0
1

e
t
a
r

t
a
l
f

d
n
a

e
v
i
t
a
r
t
s
i
n
m
d
a

i

n

i

i

s
g
n
m
o
c
t
r
o
h
S

4
0
0
2

o
t
a
m
o
t

r
o
s
s
e
c
o
r
p

e
n
o

e
h
t

y
b

t
p
e
k

s
d
r
o
c
e
r

;
r
o
s
s
e
c
o
r
p

t
a

s
k
c
e
h
c

g
n
i
t
n
u
o
c
c
a

-
u
g
e
r

t
n
a
v
e
l
e
r

e
h
t

h
t
i

w

y
t
i

m
r
o
f
n
o
c

n

i

t
o
n

s
n
o
i
t
a
l

,

4
5
9
5
0
8
2
1
–

0
0
0

,

,

4
5
9
5
0
8
2
1
–

R
U
E

0
1

e
t
a
r

t
a
l
f

d
n
a

e
v
i
t
a
r
t
s
i
n
m
d
a

i

n

i

i

s
g
n
m
o
c
t
r
o
h
S

5
0
0
2

o
t
a
m
o
t

r
o
s
s
e
c
o
r
p

e
n
o

e
h
t

y
b

t
p
e
k

s
d
r
o
c
e
r

;
r
o
s
s
e
c
o
r
p

t
a

s
k
c
e
h
c

g
n
i
t
n
u
o
c
c
a

-
u
g
e
r

t
n
a
v
e
l
e
r

e
h
t

h
t
i

w

y
t
i

m
r
o
f
n
o
c

n

i

t
o
n

s
n
o
i
t
a
l

o
t
a
m
o
t

—

s
e
l
b
a
t
e
g
e
v

d
n
a

t
i
u
r
F

T
I

g
n
i
s
s
e
c
o
r
p

o
t
a
m
o
t

—

s
e
l
b
a
t
e
g
e
v

d
n
a

t
i
u
r
F

T
I

g
n
i
s
s
e
c
o
r
p

,

5
9
8
3
2
6
7
2
–

0
0
0

,

,

5
9
8
3
2
6
7
2
–

R
U
E

,

2
0
2
8
8
5
7
1
1
–

0
0
0

,

,

2
0
2
8
8
5
7
1
1
–

R
U
E

2

5

-
t
r
o
h
s

n
o
i
t
a
m
r
o
f
n

i

e
l
b
a
i
l
e
r

e
d
i
v
o
r
p

o
t

s
k
c
e
h
c

t
o
p
s
-
e
h
t
-
n
o

n

i

i

s
g
n
m
o
c

e
t
a
r

t
a
l
f

e
r
u

l
i
a
f

s
n
o
i
t
c
u
r
t
s
n

i

l

o
r
t
n
o
c

e
s
i
c
e
r
p

f
o

k
c
a
L

3
0
0
2

s
e
r
u
s
a
e
m

t
r
o
p
p
u
s

l
a
n
o
i
t
p
e
c
x
E

T
I

-
t
r
o
h
s

n
o
i
t
a
m
r
o
f
n

i

e
l
b
a
i
l
e
r

e
d
i
v
o
r
p

o
t

s
k
c
e
h
c

t
o
p
s
-
e
h
t
-
n
o

n

i

i

s
g
n
m
o
c

e
t
a
r

t
a
l
f

e
r
u

l
i
a
f

s
n
o
i
t
c
u
r
t
s
n

i

l

o
r
t
n
o
c

e
s
i
c
e
r
p

f
o

k
c
a
L

3
0
0
2

s
e
r
u
s
a
e
m

t
r
o
p
p
u
s

l
a
n
o
i
t
p
e
c
x
E

T
I

,

2
2
9
9
6
1
0
5
4
–

0
0
0

,

,

2
2
9
9
6
1
0
5
4
–

R
U
E

f
f
o
-
e
n
o

l

o
r
t
n
o
c

d
n
a

t
n
e
m
e
g
a
n
a
m

n

i

s
e
s
s
e
n
k
a
e

W

3
0
0
2

m
e
t
s
y
s

a
t
o
u
q

f
o

,

2
0
7
5
2
7
5
9
5
–

0
0
0

,

,

2
0
7
5
2
7
5
9
5
–

R
U
E

f
f
o
-
e
n
o

l

o
r
t
n
o
c

d
n
a

t
n
e
m
e
g
a
n
a
m

n

i

s
e
s
s
e
n
k
a
e

W

4
0
0
2

s

i

m
u
m
e
r
p

s

i

m
u
m
e
r
p

o
c
c
a
b
o
T

o
c
c
a
b
o
T

T
I

T
I

,

2
2
9
5
3
8
3
–

0
0
0

,

,

2
2
9
5
3
8
3
–

L
T
M

T
M

l
a
t
o
T

,

1
9
0
3
8
5
–

0
0
0

,

,

1
9
0
3
8
5
–

,

7
0
6
1
5
7
7
1
2
1
–

0
0
0

,

,

7
0
6
1
5
7
7
1
2
1
–

,

3
9
0
7
5
7
–

,

8
3
7
5
9
4
2
–

0
0
0

,

0
0
0

,

,

3
9
0
7
5
7
–

,

8
3
7
5
9
4
2
–

R
U
E

L
T
M

L
T
M

L
T
M

d
e
r
i
u
q
e
r

d
r
a
d
n
a
t
s

e
h
t

h
t
i

w

e
c
n
a
i
l

p
m
o
c

e
v
i
t
c
e
f
f
e

t
o
n

d
n
a

0
1

e
t
a
r

t
a
l
f

n

i

t
u
o

d
e
i
r
r
a
c

t
o
n

s
k
c
e
h
c

t
o
p
s
-
e
h
t
-
n
O

5
0
0
2

s
t
n
e
m
y
a
p

t
c
e
r
i

D

T
M

f
f
o
-
e
n
o

s
g
n

i
l
i
e
c

l
a
i
c
n
a
n
i
f

f
o

g
n
i
t
o
o
h
s
r
e
v
O

5
0
0
2

g
n
i
t
o
o
h
s
r
e
v
o
—

t
i
d
u
a

l
a
i
c
n
a
n
i
F

f
f
o
-
e
n
o

r
o
f

o
t

n
o
i
s
s
e
c
c
a

e
r
o
f
e
b

d
e
r
e
t
h
g
u
a
l
s

s
l
a
m
n
a

i

)

U
E

e
h
t

s
t
n
e
m
y
a
p
(

e
r
u
t
i
d
n
e
p
x
e

e
l
b
i
g
i
l
e
n
I

5
0
0
2

s
e
n
i
v
o
b
—

s

i

m
u
m
e
r
p

t
a
e
M

T
M

T
M

m
e
t
s
y
s

a
t
o
u
q

f
o

T
I

l
a
t
o
T

L 18/20

EN

Official Journal of the European Union

23.1.2008

t
c
a
p
m

i

l
a
i
c
n
a
n
i
F

s
n
o
i
t
c
u
d
e
D

e
d
a
m

y
d
a
e
r
l
a

t
n
u
o
m
A

y
c
n
e
r
r
u
C

%

e
p
y
T

n
o
i
t
c
e
r
r
o
c

r
o
f

n
o
s
a
e
R

Y
F

e
r
u
s
a
e
M

S
M

0
0
0

,

0
0
0

,

0
0
0

,

,

9
5
4
5
5
9
4
–

,

9
5
4
5
5
9
4
–

,

8
5
3
5
8
9
2
–

,

8
5
3
5
8
9
2
–

,

7
1
8
0
4
9
7
–

,

7
1
8
0
4
9
7
–

,

0
0
2
3
8
5
2
2
–

0
0
0

,

,

0
0
2
3
8
5
2
2
–

0
0
0

,

,

7
8
9
5
3
1
0
5
–

,

7
8
9
5
3
1
0
5
–

,

0
0
2
3
8
5
2
2
–

0
0
0

,

,

0
0
2
3
8
5
2
2
–

0
0
0

,

0
0
0

,

,

7
8
9
5
3
1
0
5
–

,

7
8
9
5
3
1
0
5
–

,

0
3
5
7
3
6
6
–

,

0
3
5
7
3
6
6
–

0
0
0

,

,

0
3
5
7
3
6
6
–

,

0
3
5
7
3
6
6
–

,

8
0
6
5
9
1
4
2
1
–

0
0
0

,

,

8
0
6
5
9
1
4
2
1
–

,

8
0
6
5
9
1
4
2
1
–

0
0
0

,

,

8
0
6
5
9
1
4
2
1
–

R
U
E

R
U
E

R
U
E

K
E
S

R
U
E

K
E
S

R
U
E

R
U
E

T
I
S

R
U
E

T
I
S

f
f
o
-
e
n
o

s
e
n

i
l

d
a
e
d

t
n
e
m
y
a
p

t
e
e
m
o
t

e
r
u

l
i
a
F

6
0
0
2

s
t
n
e
m
y
a
p

e
t
a
l

—

t
i
d
u
a

l
a
i
c
n
a
n
i
F

f
f
o
-
e
n
o

s
g
n

i
l
i
e
c

l
a
i
c
n
a
n
i
f

f
o

g
n
i
t
o
o
h
s
r
e
v
O

6
0
0
2

g
n
i
t
o
o
h
s
r
e
v
o
—

t
i
d
u
a

l
a
i
c
n
a
n
i
F

T
P

l
a
t
o
T

T
P

T
P

f
f
o
-
e
n
o

t
o
n

s
e
c
i
t
c
a
r
p

i

g
n
m
r
a
f

d
o
o
g

n
o

s
k
c
e
h
C

y
r
o
t
c
a
f
s
i
t
a
s

4
0
0
2

g
n
i
y
n
a
p
m
o
c
c
a

e
e
t
n
a
r
a
u
G

D
R

E
S

s
e
r
u
s
a
e
m

f
f
o
-
e
n
o

s
g
n

i
l
i
e
c

l
a
i
c
n
a
n
i
f

f
o

g
n
i
t
o
o
h
s
r
e
v
O

6
0
0
2

g
n
i
t
o
o
h
s
r
e
v
o
—

t
i
d
u
a

l
a
i
c
n
a
n
i
F

E
S

f
f
o
-
e
n
o

s
g
n

i
l
i
e
c

l
a
i
c
n
a
n
i
f

f
o

g
n
i
t
o
o
h
s
r
e
v
O

5
0
0
2

g
n
i
t
o
o
h
s
r
e
v
o
—

t
i
d
u
a

l
a
i
c
n
a
n
i
F

f
f
o
-
e
n
o

s
g
n

i
l
i
e
c

l
a
i
c
n
a
n
i
f

f
o

g
n
i
t
o
o
h
s
r
e
v
O

5
0
0
2

g
n
i
t
o
o
h
s
r
e
v
o
—

t
i
d
u
a

l
a
i
c
n
a
n
i
F

I
S

I
S

E
S

l
a
t
o
T

E
S

l
a
t
o
T

I
S

l
a
t
o
T

I
S

l
a
t
o
T

7
0
1
0
7
0
5
0
m
e
t
i

t
e
g
d
u
B
—

s
n
o
i
t
c
e
r
r
o
c

f
o

e
l
b
a
T

t
c
a
p
m

i

l
a
i
c
n
a
n
i
F

y
d
a
e
r
l
a

s
n
o
i
t
c
u
d
e
D

e
d
a
m

t
n
u
o
m
A

y
c
n
e
r
r
u
C

%

e
p
y
T

n
o
i
t
c
e
r
r
o
c

r
o
f

n
o
s
a
e
R

Y
F

e
r
u
s
a
e
M

S
M

0
0
0

,

,

5
9
7
1
0
0
7
–

,

5
9
7
1
0
0
7
–

,

4
5
6
7
4
7
4
4

,

8
4
0
4
2
3
9
1
0
1
–

,

4
9
3
6
7
5
4
7
9
–

0
0
0

,

,

6
1
4
7
1
3
4
–

,

6
1
4
7
1
3
4
–

,

4
5
6
7
4
7
4
4

,

3
4
8
5
2
3
6
2
0
1
–

,

9
8
1
8
7
5
1
8
9
–

,

5
0
7
0
1
9
4

,

8
9
8
8
9
5
7
1
1
–

,

3
9
1
8
8
6
2
1
1
–

,

5
0
7
0
1
9
4

,

4
1
3
6
1
9
1
2
1
–

,

9
0
6
5
0
0
7
1
1
–

R
U
E

R
U
E

R
U
E

R
U
E

R
U
E

R
U
E

f
f
o
-
e
n
o

s
e
n

i
l

d
a
e
d

t
n
e
m
y
a
p

t
e
e
m
o
t

e
r
u

l
i
a
F

5
0
0
2

s
t
n
e
m
y
a
p

e
t
a
l

—

t
i
d
u
a

l
a
i
c
n
a
n
i
F

f
f
o
-
e
n
o

s
g
n

i
l
i
e
c

l
a
i
c
n
a
n
i
f

f
o

g
n
i
t
o
o
h
s
r
e
v
O

5
0
0
2

g
n
i
t
o
o
h
s
r
e
v
o
—

t
i
d
u
a

l
a
i
c
n
a
n
i
F

f
f
o
-
e
n
o

s
e
n

i
l

d
a
e
d

t
n
e
m
y
a
p

t
e
e
m
o
t

e
r
u

l
i
a
F

6
0
0
2

s
t
n
e
m
y
a
p

e
t
a
l

—

t
i
d
u
a

l
a
i
c
n
a
n
i
F

B
G

l
a
t
o
T

f
f
o
-
e
n
o

s
g
n

i
l
i
e
c

l
a
i
c
n
a
n
i
f

f
o

g
n
i
t
o
o
h
s
r
e
v
O

5
0
0
2

g
n
i
t
o
o
h
s
r
e
v
o
—

t
i
d
u
a

l
a
i
c
n
a
n
i
F

U
H

l
a
t
o
T

B
G

B
G

U
H

U
H