Official Journal L 247/2006

9.9.2006

Official Journal of the European Union

L 247/3

COMMISSION REGULATION (EC) No 1329/2006

of 8 September 2006

amending Regulation (EC) No 1725/2003 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards the International Financial Reporting Interpretations Committee's (IFRIC's) Interpretations 8 and 9

(Text with EEA relevance)

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European Community,

Having regard to Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards (1), and in particular Article 3(1) thereof,

Whereas:

(1)	By Commission Regulation (EC) No 1725/2003 (2) certain international standards and interpretations that were extant at 14 September 2002 were adopted.

(2)

On 12 January 2006, the International Financial Reporting Interpretations Committee (IFRIC) published IFRIC Interpretation 8 Scope of IFRS 2. IFRIC 8 clarifies that the accounting standard International Financial Reporting Standard (IFRS) 2 Share-based Payment applies to arrangements where an entity makes share-based payments for apparently nil or inadequate consideration.

(3)	On 1 March 2006, IFRIC published IFRIC Interpretation 9 Reassessment of Embedded Derivatives. IFRIC 9 clarifies certain aspects of the treatment of embedded derivatives under IAS 39 Financial Instruments: Recognition and Measurement.

(4)	The consultation with the Technical Expert Group (TEG) of the European Financial Reporting Advisory Group (EFRAG) confirms that IFRIC 8 and IFRIC 9 meet the technical criteria for adoption set out in Article 3(2) of Regulation (EC) No 1606/2002.

(5)	Regulation (EC) No 1725/2003 should therefore be amended accordingly.

(6)	The measures provided for in this Regulation are in accordance with the opinion of the Accounting Regulatory Committee,

HAS ADOPTED THIS REGULATION:

Article 1

The Annex to Regulation (EC) No 1725/2003 is amended as follows:

1.	The International Financial Reporting Interpretations Committee’s (IFRIC's) Interpretation 8 Scope of IFRS 2 is inserted as set out in the Annex to this Regulation;

2.	IFRIC's Interpretation 9 Reassessment of Embedded Derivatives is inserted as set out in the Annex to this Regulation.

Article 2

(1) Each company shall apply IFRIC 8 as set out in the Annex to this Regulation as from the commencement date of its 2006 financial year at the latest, except for companies with a January, February, March or April commencement date which shall apply IFRIC 8 as from the commencement date of the 2007 financial year at the latest.

(2) Each company shall apply IFRIC 9 as set out in the Annex to this Regulation as from the commencement date of its 2006 financial year at the latest, except for companies with a January, February, March, April or May commencement date which shall apply IFRIC 9 as from the commencement date of the 2007 financial year at the latest.

Article 3

This Regulation shall enter into force on the third day following its publication in the Official Journal of the European Union.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 8 September 2006.

For the Commission

Charlie McCREEVY

Member of the Commission

(1) OJ L 243, 11.9.2002, p. 1.

(2) OJ L 261, 13.10.2003, p. 1. Regulation as last amended by Regulation (EC) No 708/2006 (OJ L 122, 9.5.2006, p. 19).

ANNEX

INTERNATIONAL FINANCIAL REPORTING STANDARDS

IFRIC 8	IFRIC Interpretation 8 Scope of IFRS 2
IFRIC 9	IFRIC Interpretation 9 Reassessment of Embedded Derivatives

‘Reproduction allowed within the European Economic Area. All existing rights reserved outside the EEA, with the exception of the right to reproduce for the purposes of personal use or other fair dealing. Further information can be obtained from the IASB at www.iasb.org’

IFRIC INTERPRETATION 8

Scope of IFRS 2

References

—	IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors

—	IFRS 2 Share-based Payment

Background

IFRS 2 applies to share-based payment transactions in which the entity receives or acquires goods or services. ‘Goods’ includes inventories, consumables, property, plant and equipment, intangible assets and other non-financial assets (IFRS 2, paragraph 5). Consequently, except for particular transactions excluded from its scope, IFRS 2 applies to all transactions in which the entity receives non-financial assets or services as consideration for the issue of equity instruments of the entity. IFRS 2 also applies to transactions in which the entity incurs liabilities, in respect of goods or services received, that are based on the price (or value) of the entity’s shares or other equity instruments of the entity.

In some cases, however, it might be difficult to demonstrate that goods or services have been (or will be) received. For example, an entity may grant shares to a charitable organisation for nil consideration. It is usually not possible to identify the specific goods or services received in return for such a transaction. A similar situation might arise in transactions with other parties.

IFRS 2 requires transactions in which share-based payments are made to employees to be measured by reference to the fair value of the share-based payments at grant date (IFRS 2, paragraph 11) (*1). Hence, the entity is not required to measure directly the fair value of the employee services received.

For transactions in which share-based payments are made to parties other than employees, IFRS 2 specifies a rebuttable presumption that the fair value of the goods or services received can be estimated reliably. In these situations, IFRS 2 requires the transaction to be measured at the fair value of the goods or services at the date the entity obtains the goods or the counterparty renders service (IFRS 2, paragraph 13). Hence, there is an underlying presumption that the entity is able to identify the goods or services received from parties other than employees. This raises the question of whether the IFRS applies in the absence of identifiable goods or services. That in turn raises a further question: if the entity has made a share-based payment and the identifiable consideration received (if any) appears to be less than the fair value of the share-based payment, does this situation indicate that goods or services have been received, even though they are not specifically identified, and therefore that IFRS 2 applies?

It should be noted that the phrase ‘the fair value of the share-based payment’ refers to the fair value of the particular share-based payment concerned. For example, an entity might be required by government legislation to issue some portion of its shares to nationals of a particular country, which may be transferred only to other nationals of that country. Such a transfer restriction may affect the fair value of the shares concerned, and therefore those shares may have a fair value that is less than the fair value of otherwise identical shares that do not carry such restrictions. In this situation, if the question in paragraph 4 were to arise in the context of the restricted shares, the phrase ‘the fair value of the share-based payment’ would refer to the fair value of the restricted shares, not the fair value of other, unrestricted shares.

Scope

IFRS 2 applies to transactions in which an entity or an entity’s shareholders have granted equity instruments (*2) or incurred a liability to transfer cash or other assets for amounts that are based on the price (or value) of the entity’s shares or other equity instruments of the entity. This Interpretation applies to such transactions when the identifiable consideration received (or to be received) by the entity, including cash and the fair value of identifiable non-cash consideration (if any), appears to be less than the fair value of the equity instruments granted or liability incurred. However, this Interpretation does not apply to transactions excluded from the scope of IFRS 2 in accordance with paragraphs 3 to 6 of that IFRS.

Issue

The issue addressed in the Interpretation is whether IFRS 2 applies to transactions in which the entity cannot identify specifically some or all of the goods or services received.

Consensus

IFRS 2 applies to particular transactions in which goods or services are received, such as transactions in which an entity receives goods or services as consideration for equity instruments of the entity. This includes transactions in which the entity cannot identify specifically some or all of the goods or services received.

In the absence of specifically identifiable goods or services, other circumstances may indicate that goods or services have been (or will be) received, in which case IFRS 2 applies. In particular, if the identifiable consideration received (if any) appears to be less than the fair value of the equity instruments granted or liability incurred, typically this circumstance indicates that other consideration (i.e. unidentifiable goods or services) has been (or will be) received.

10.

The entity shall measure the identifiable goods or services received in accordance with IFRS 2.

11.

The entity shall measure the unidentifiable goods or services received (or to be received) as the difference between the fair value of the share-based payment and the fair value of any identifiable goods or services received (or to be received).

12.

The entity shall measure the unidentifiable goods or services received at the grant date. However, for cash-settled transactions, the liability shall be remeasured at each reporting date until it is settled.

Effective date

13.

An entity shall apply this Interpretation for annual periods beginning on or after 1 May 2006. Earlier application is encouraged. If an entity applies this Interpretation to a period beginning before 1 May 2006, it shall disclose that fact.

Transition

14.

An entity shall apply this Interpretation retrospectively in accordance with the requirements of IAS 8, subject to the transitional provisions of IFRS 2.

IFRIC INTERPRETATION 9

Reassessment of Embedded Derivatives

References

—	IAS 39 Financial Instruments: Recognition and Measurement

—	IFRS 1 First-time Adoption of International Financial Reporting Standards

—	IFRS 3 Business Combinations

Background

IAS 39 paragraph 10 describes an embedded derivative as ‘a component of a hybrid (combined) instrument that also includes a non-derivative host contract — with the effect that some of the cash flows of the combined instrument vary in a way similar to a stand-alone derivative.’

IAS 39 paragraph 11 requires an embedded derivative to be separated from the host contract and accounted for as a derivative if, and only if:

(a)	the economic characteristics and risks of the embedded derivative are not closely related to the economic characteristics and risks of the host contract;

(b)	a separate instrument with the same terms as the embedded derivative would meet the definition of a derivative; and

(c)	the hybrid (combined) instrument is not measured at fair value with changes in fair value recognised in profit or loss (ie a derivative that is embedded in a financial asset or financial liability at fair value through profit or loss is not separated).

Scope

Subject to paragraphs 4 and 5 below, this Interpretation applies to all embedded derivatives within the scope of IAS 39.

This Interpretation does not address remeasurement issues arising from a reassessment of embedded derivatives.

This Interpretation does not address the acquisition of contracts with embedded derivatives in a business combination nor their possible reassessment at the date of acquisition.

Issue

IAS 39 requires an entity, when it first becomes a party to a contract, to assess whether any embedded derivatives contained in the contract are required to be separated from the host contract and accounted for as derivatives under the Standard. This Interpretation addresses the following issues:

(a)	Does IAS 39 require such an assessment to be made only when the entity first becomes a party to the contract, or should the assessment be reconsidered throughout the life of the contract?

(b)	Should a first-time adopter make its assessment on the basis of the conditions that existed when the entity first became a party to the contract, or those prevailing when the entity adopts IFRSs for the first time?

Consensus

An entity shall assess whether an embedded derivative is required to be separated from the host contract and accounted for as a derivative when the entity first becomes a party to the contract. Subsequent reassessment is prohibited unless there is a change in the terms of the contract that significantly modifies the cash flows that otherwise would be required under the contract, in which case reassessment is required. An entity determines whether a modification to cash flows is significant by considering the extent to which the expected future cash flows associated with the embedded derivative, the host contract or both have changed and whether the change is significant relative to the previously expected cash flows on the contract.

A first-time adopter shall assess whether an embedded derivative is required to be separated from the host contract and accounted for as a derivative on the basis of the conditions that existed at the later of the date it first became a party to the contract and the date a reassessment is required by paragraph 7.

Effective date and transition

An entity shall apply this Interpretation for annual periods beginning on or after 1 June 2006. Earlier application is encouraged. If an entity applies the Interpretation for a period beginning before 1 June 2006, it shall disclose that fact. The Interpretation shall be applied retrospectively.

(*1) Under IFRS 2, all references to employees include others providing similar services.

(*2) These include equity instruments of the entity, the entity’s parent and other entities in the same group as the entity.

9.9.2006

Official Journal of the European Union

L 247/22

DECISION No 1/2006 OF THE ACP-EC COUNCIL OF MINISTERS

of 2 June 2006

specifying the multiannual financial framework for the period 2008 to 2013 and modifying the revised ACP-EC Partnership Agreement

(2006/608/EC)

THE ACP-EC COUNCIL OF MINISTERS,

Having regard to the Partnership Agreement between the members of the African, Caribbean and Pacific Group of States, of the one part, and the European Community and its Member States, of the other part, signed in Cotonou on 23 June 2000 (1), as revised in Luxembourg on 25 June 2005 (2) (hereinafter referred to as the ACP-EC Partnership Agreement), and in particular paragraph 3 of Annex Ia thereto,

Whereas:

(1)

Annex Ia to the ACP-EC Partnership Agreement concerning the multiannual financial framework of cooperation under the ACP-EC Partnership Agreement for the period after the Ninth European Development Fund (EDF) states that the European Union shall maintain its aid effort to ACP States under the ACP-EC Partnership Agreement at least at the same level as that of the Ninth EDF, also adding the effects of inflation, growth within the EU and enlargement to 10 new Member States in 2004, but does not specify the exact period covered (five or six years), the amount or the financing instrument (general budget or new EDF).

(2)	At the conclusion of the negotiations on the revision of the ACP-EC Partnership Agreement in Brussels on 23 February 2005, the EU undertook to propose a precise amount and the application period as soon as possible.

(3)	The European Council of 16 December 2005 decided on the exact period to be covered (six years), the amount (EUR 22 682 million at current prices) and the financing instrument (10th EDF).

(4)

The ACP Group of States should remain eligible for additional resources under other financial instruments as laid down in the respective instruments in accordance with Declaration XV annexed to the ACP-EC Partnership Agreement. When the ACP Group of States via the EDF contribute to international or inter-regional initiatives from the EDF, the visibility of this contribution should be ensured,

HAS DECIDED AS FOLLOWS:

Article 1

The modifications to the Partnership Agreement between the members of the African, Caribbean and Pacific Group of States of the one part, and the European Community and its Member States, of the other part, signed in Cotonou on 23 June 2000, as revised in Luxembourg on 25 June 2005, set out in the Annex to this Decision, are approved by the ACP-EC Council of Ministers.

Article 2

This Decision shall enter into force on the day on which it is adopted.

Done at Port Moresby, 2 June 2006.

For the ACP-EC Council of Ministers

The President

O. ROJAS

(1) OJ L 317, 15.12.2000, p. 3.

(2) OJ L 209, 11.8.2005, p. 26.

ANNEX

The following Annex shall be inserted in the ACP-EC Partnership Agreement:

‘ANNEX Ib

Multiannual financial framework for the period 2008 to 2013

For the purposes set out in this Agreement and for a period starting on 1 January 2008, the overall amount of the financial assistance for the ACP Group of States within this multiannual financial framework shall be EUR 23 966 million, as specified in points 2 and 3.

The sum of EUR 21 966 million under the 10th European Development Fund (EDF), shall be made available on entry into force of the multiannual financial framework. It shall be allocated between the instruments of cooperation as follows:

(a)

EUR 17 766 million to finance national and regional indicative programmes. This allocation will be used to finance:

(i)	the national indicative programmes of the ACP Group of States in accordance with Articles 1 to 5 of Annex IV to this Agreement concerning implementation and management procedures;

(ii)	the regional indicative programmes of support for regional and inter-regional cooperation and integration of ACP Group of States in accordance with Articles 6 to 11, 13(1) and 14 of Annex IV to this Agreement concerning implementation and management procedures;

(b)

EUR 2 700 million to finance intra-ACP and inter-regional cooperation with many or all of the ACP Group of States, in accordance with Articles 12, 13(2) and 14 of Annex IV to this Agreement concerning implementation and management procedures. This envelope shall include structural support to the joint institutions: the CDE and the CTA referred to and supervised in accordance with the rules and procedures set out in Annex III to this Agreement, and the Joint Parliamentary Assembly referred to in Article 17 of this Agreement. This envelope shall also cover assistance for the operating expenditures of the ACP Secretariat referred to in points 1 and 2 of Protocol 1 attached to this Agreement;

(c)

EUR 1 500 million to finance the Investment Facility in accordance with the terms and conditions set out in Annex II (Terms and conditions of financing) to this Agreement, comprising an additional contribution of EUR 1 100 million to the resources of the Investment Facility, managed as a revolving fund, and EUR 400 million under the form of grants for the financing of the interestrate subsidies provided for in Articles 2 and 4 of that Annex over the period of the 10th EDF.

The operations financed under the Investment Facility, including the corresponding interestrate subsidies, shall be managed by the European Investment Bank (EIB). An amount of up to EUR 2 000 million in addition to the 10th EDF shall be made available by the EIB in the form of loans from own resources. These resources shall be granted for the purposes set out in Annex II to this Agreement, in accordance with the conditions laid down in the statutes of the EIB and the relevant provisions of the terms and conditions for investment financing in that Annex. All other financial resources under this multiannual financial framework shall be administered by the Commission.

After 31 December 2007 or after the date of entry into force of this multiannual financial framework, whichever is the later, balances from the Ninth EDF or from previous EDFs and funds decommitted from projects under these EDFs shall no longer be committed, unless the Council of the European Union decides otherwise by unanimity, with the exception of the balances and funds decommitted after the date of entry into force resulting from the system guaranteeing the stabilisation of export earnings from primary agricultural products (STABEX) under the EDFs prior to the Ninth EDF, and the remaining balances and reimbursements of the amounts allocated for the financing of the Investment Facility, excluding the related interestrate subsidies. The funds possibly committed after 31 December 2007 until the entry into force of this Agreement, as referred to above, will be used exclusively to ensure the working ability of the EU administration and to cover the ongoing costs to sustain running projects until the 10th EDF comes into force.

The overall amount of this multiannual financial framework shall cover the period from 1 January 2008 to 31 December 2013. The funds of the 10th EDF, apart from amounts allocated to the Investment Facility, excluding the related interestrate subsidies, shall no longer be committed beyond 31 December 2013, unless the Council of the European Union decides otherwise by unanimity, on a proposal from the Commission.

The Committee of Ambassadors, acting on behalf of the ACP-EC Council of Ministers, may, within the overall amount of the multiannual financial framework, take appropriate measures in order to meet programming requirements under one of the allocations provided for in point 2, including the reassignment of funds between these allocations.

The Parties will conduct a performance review, assessing the degree of realisation of commitments and disbursements, as well as the results and impact of the aid provided. This review will be undertaken on the basis of a proposal prepared by the Commission in 2010. It shall contribute to a decision on the amount of the financial cooperation after 2013.

Any Member State may provide the Commission or the EIB with voluntary contributions to support the objectives of the ACP-EC Partnership Agreement. Member States may also co-finance projects or programmes, for example in the framework of specific initiatives to be managed by the Commission or the EIB. ACP ownership at the national level of such initiatives must be guaranteed.’

DECLARATIONS

Declarations concerning the multiannual financial framework for the period 2008 to 2013 agreed at the 31st session of the ACP-EC Council of Ministers Port Moresby, Papua New Guinea 1 and 2 June 2006

1. EPAs: EU Declaration:

The Economic Partnership Agreements, as development instruments, aim to foster smooth and gradual integration of the ACP States into the world economy, especially by making full use of the potential of regional integration and South-South trade.

The Commission reconfirms the importance of further steps towards coherent regional integration and sectoral policy reforms, and that the gradually arising needs from the implementation of EPAs will be taken into account in the programming dialogue with the ACP on the end of term review of the Ninth EDF and on the resources of the 10th EDF, covering the time period after the entry into force on 1 January 2008.

Moreover, the European Union recalls its commitments to substantially increase Aid for Trade by 2010 in addition to the EDF resources.

2. Decommitted funds: Community Declaration:

Based on the performance review in 2010 and a proposal by the Commission, the Council of the European Union will consider a decision by unanimity on the transfer of any funds decommitted from ACP projects funded out of the Ninth and previous EDFs into the reserves of the 10th EDF. Given the important development objectives pursued by EPAs, the Council of the European Union will, in its consideration, also pay attention to giving further support to structural adjustment costs and other development needs in the implementation of EPAs.

3. Interest subsidies: Community Declaration:

Acknowledging the high adaptation costs to which the sugar protocol countries are confronted as a result of the EC sugar reforms, the EIB shall endeavour to direct part of the resources of the investment facility and of its own resources towards investments in the sugar sector of the ACP sugar protocol countries. An amount of up to EUR 100 million shall be mobilised where applicable and on the basis of the eligibility criteria set out in Annex II to the Cotonou Agreement from the envelope for grants for the financing of the interestrate subsidies foreseen in paragraph 2(c) of Annex I(b) to the Cotonou Agreement.

9.9.2006

Official Journal of the European Union

L 247/26

COMMISSION DECISION

of 4 August 2006

fixing an indicative allocation by Member State of the commitment appropriations for the European territorial cooperation objective for the period 2007-2013

(notified under document number C(2006) 3473)

(2006/609/EC)

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European Community,

Having regard to Council Regulation (EC) No 1083/2006 of 11 July 2006 laying down general provisions for the European Regional Development Fund, the European Social Fund and the Cohesion Fund (1), and in particular Article 18(2) thereof,

Whereas:

(1)

Pursuant to point (c) of Article 3(2) of Regulation (EC) No 1083/2006 the European territorial cooperation objective aims at strengthening cross-border cooperation through joint local and regional initiatives and transnational co-operation by means of action conducive to integrated territorial development linked to Community priorities.

(2)	Pursuant to point (c) of Article 4(1) of Regulation (EC) No 1083/2006 the European Regional Development Fund shall contribute towards achieving the objectives referred to in point (c) of Article 3(2) of that Regulation.

(3)

Pursuant to Article 21(1) of Regulation (EC) No 1083/2006 2,52 % of the resources available for commitment from the Funds for the period 2007 to 2013 are to be allocated to the European territorial cooperation objective, including 73,86 % for the financing of cross-border cooperation and 20,95 % for the financing of transnational cooperation.

(4)

It is necessary to make indicative breakdowns by Member States of the resources to be allocated to the European territorial cooperation objective. Pursuant to Article 18(2) of Regulation (EC) No 1083/2006, this should be done in accordance with the criteria and methodology set out in Annex II of Regulation (EC) No 1083/2006.

(5)	The fifth paragraph of Annex II of Regulation (EC) No 1083/2006 establishes the method for allocating available resources to the Member States and regions eligible for funding according to paragraphs 1 and 2 of Article 7 of that Regulation.

(6)	Paragraph 7 of Annex II of Regulation (EC) No 1083/2006 determines the maximum level of transfer from the Funds to each individual Member State.

(7)	Paragraphs 12 to 31 of Annex II of Regulation (EC) No 1083/2006 fix the amounts pertaining to certain specific cases for the period 2007 to 2013, including the special allocation for the PEACE programme, which shall be implemented as a cross-border programme.

(8)

Pursuant to Article 24 of Regulation (EC) No 1083/2006 0,25 % of the resources available for commitment from the Funds for the period 2007 to 2013 shall be devoted to finance technical assistance at the initiative of the Commission; the indicative allocation by Member States should therefore be exclusive of the amount corresponding to technical assistance,

HAS ADOPTED THIS DECISION:

Article 1

The indicative amounts by Member State of the commitment appropriations for the regions eligible for funding from the Structural Funds under the European territorial cooperation objective as referred to in paragraphs 1 and 2 of Article 7 of Regulation (EC) No 1083/2006, including the additional amounts fixed in Annex II of that Regulation, shall be as set out in Table 1 of the Annex.

The annual breakdown by Member State by year of the commitment appropriations referred to in the previous paragraph shall be as set out in Table 2 of the Annex.

Article 2

This Decision is addressed to the Member States.

Done at Brussels, 4 August 2006.

For the Commission

Danuta HÜBNER

Member of the Commission

(1) OJ L 210, 31.7.2006, p. 25.

ANNEX

Indicative allocation by Member State of the commitment appropriations for the Member States and regions eligible for funding from the Structural Funds under the European territorial cooperation objective for the period from 1 January 2007 to 31 December 2013

Member State

TABLE 1 —

Amount of appropriations (EUR, 2004 prices)

Regions eligible under the European territorial cooperation objective

Additional funding referred to in Annex II of Council Regulation (EC) No 1083/2006 under paragraph:

Cross-border

Transnational

§21

§22

Internal

Transfer ENPI

Transfer IPA

Total

België/Belgique

138 683 798

33 648 858

Česká republika

244 455 613

33 227 937

67 403 698

Danmark

74 215 963

17 511 738

Deutschland

439 092 177

268 676 193

46 552 473

Eesti

33 718 404

8 311 000

42 029 404

4 433 962

Ellada

88 684 278

7 027 000

38 296 000

134 007 278

35 790 788

15 983 389

España

265 276 016

98 434 000

363 710 016

132 074 861

France

562 425 071

10 833 000

573 258 071

199 472 091

Ireland

62 519 179

12 789 400

58 300 347

Italia

397 945 802

54 402 000

103 486 000

555 833 802

186 182 745

8 414 488

Kypros

19 762 948

317 000

2 000 000

22 079 948

2 329 361

Latvija

46 828 319

25 380 000

72 208 319

7 617 737

Lietuva

64 395 203

21 417 000

85 812 203

11 299 892

Luxembourg

11 665 819

1 453 448

Magyarország

197 927 680

20 630 000

60 570 000

279 127 680

33 090 573

30 382 588

Malta

11 525 022

700 000

12 225 022

1 289 699

Nederland

166 380 429

52 597 106

Österreich

151 118 200

26 332 104

50 195 673

Polska

332 415 492

153 113 000

485 528 492

124 530 090

38 216 394

Portugal

53 368 153

586 000

53 954 153

33 773 941

Slovenija

43 336 138

23 862 000

67 198 138

6 498 594

18 786 168

Slovensko

159 645 924

7 335 000

166 980 924

17 560 404

17 065 458

Suomi-Finland

54 696 740

35 000 000

89 696 740

16 941 695

Sverige

198 144 807

8 000 000

206 144 807

29 072 222

United Kingdom

306 039 072

192 941 833

141 199 653

Total

4 124 266 247

451 485 000

228 214 000

4 803 965 247

1 481 137 272

293 000 329

199 500 000

Member State

TABLE 2 —

Yearly breakdown of appropriations (EUR, 2004 prices)

2007

2008

2009

2010

2011

2012

2013

België/Belgique

24 096 228

24 181 322

24 351 512

24 606 795

24 862 078

25 032 266

25 202 455

Česká republika

48 781 994

48 866 024

49 034 084

49 286 174

49 538 264

49 706 324

49 874 384

Danmark

12 831 919

12 876 204

12 964 775

13 097 631

13 230 487

13 319 057

13 407 628

Deutschland

103 586 333

104 265 787

105 624 694

107 663 056

109 701 417

111 060 324

112 419 232

Eesti

6 568 744

6 579 957

6 602 383

6 636 021

6 669 661

6 692 087

6 714 513

Ellada

25 984 211

26 074 722

26 255 744

26 527 278

26 798 811

26 979 833

27 160 856

España

68 774 676

69 108 679

69 776 686

70 778 697

71 780 706

72 448 713

73 116 720

France

107 291 297

107 795 740

108 804 628

110 317 960

111 831 291

112 840 179

113 849 067

Ireland

18 888 311

18 920 654

18 985 340

19 082 369

19 179 398

19 244 084

19 308 770

Italia

104 312 152

104 782 989

105 724 662

107 137 171

108 549 681

109 491 354

110 433 026

Kypros

3 450 858

3 456 749

3 468 531

3 486 203

3 503 875

3 515 656

3 527 437

Latvija

11 285 384

11 304 648

11 343 177

11 400 970

11 458 763

11 497 293

11 535 821

Lietuva

13 697 617

13 726 193

13 783 345

13 869 074

13 954 803

14 011 955

14 069 108

Luxembourg

1 851 602

1 855 278

1 862 629

1 873 656

1 884 682

1 892 034

1 899 386

Magyarország

48 428 927

48 512 610

48 679 975

48 931 023

49 182 070

49 349 435

49 516 801

Malta

1 910 639

1 913 901

1 920 424

1 930 208

1 939 993

1 946 517

1 953 039

Nederland

30 465 429

30 598 440

30 864 465

31 263 503

31 662 541

31 928 566

32 194 591

Österreich

32 111 794

32 178 385

32 311 568

32 511 341

32 711 114

32 844 296

32 977 479

Polska

90 676 181

90 991 104

91 620 952

92 565 722

93 510 492

94 140 339

94 770 186

Portugal

12 007 919

12 093 330

12 264 151

12 520 384

12 776 615

12 947 437

13 118 258

Slovenija

13 110 890

13 127 323

13 160 192

13 209 495

13 258 798

13 291 667

13 324 535

Slovensko

28 528 175

28 572 584

28 661 400

28 794 625

28 927 850

29 016 668

29 105 484

Suomi-Finland

14 970 879

15 013 723

15 099 410

15 227 942

15 356 473

15 442 160

15 527 848

Sverige

33 150 806

33 224 327

33 371 368

33 591 930

33 812 492

33 959 532

34 106 574

United Kingdom

88 457 084

88 945 013

89 920 872

91 384 662

92 848 450

93 824 309

94 800 168

Total

945 220 049

948 965 686

956 456 967

967 693 890

978 930 805

986 422 085

993 913 366

9.9.2006

Official Journal of the European Union

L 247/30

DECISION OF THE REPRESENTATIVES OF THE GOVERNMENTS OF THE MEMBER STATES, MEETING WITHIN THE COUNCIL

of 17 July 2006

on the provisional application of the Internal Agreement between the Representatives of the Governments of the Member States, meeting within the Council, on the financing of Community aid under the multiannual financial framework for the period 2008 to 2013 in accordance with the ACP-EC Partnership Agreement and the allocation of financial assistance for the Overseas Countries and Territories to which Part Four of the EC Treaty applies

(2006/610/EC)

THE REPRESENTATIVES OF THE GOVERNMENTS OF THE MEMBER STATES OF THE EUROPEAN COMMUNITY, MEETING WITHIN THE COUNCIL,

Having regard to the Treaty establishing the European Community,

Having regard to the Partnership Agreement between the members of the African, Caribbean and Pacific Group of States, of the one part, and the European Community and its Member States, of the other part, signed in Cotonou on 23 June 2000 (hereinafter referred to as ‘the ACP-EC Partnership Agreement’) (1) and amended by the Agreement signed in Luxembourg on 25 June 2005 (hereinafter referred to as ‘the Agreement amending the ACP-EC Partnership Agreement’) (2),

Having regard to Council Decision 2001/822/EC (3) on the association of the Overseas Countries and Territories (hereinafter referred to as ‘the OCTs’) with the European Community,

Having regard to the draft submitted by the Commission,

Whereas:

(1)	The Agreement amending the ACP-EC Partnership Agreement will not enter into force until the constitutional requirements of each Member State have been completed in accordance with Article 93 of the ACP-EC Partnership Agreement.

(2)	The ACP-EC Council of Ministers has adopted, by means of Decision 5/2005 (4), transitional measures applicable from the date of signing to the date of entry into force of the Agreement amending the ACP-EC Partnership Agreement.

(3)	In accordance with Article 2 of Decision 5/2005, the Member States and the Community are invited to take appropriate steps in order to implement the transitional measures.

(4)	On 2 June 2006, the ACP-EC Council of Ministers adopted the multiannual financial framework 2008 to 2013, set out in Annex Ib of the ACP-EC Partnership Agreement.

(5)

The Member States, meeting within the Council, have reached a consensus concerning an Internal Agreement on the financing of Community aid to the ACP States and to the OCTs under the multiannual financial framework for the period 2008 to 2013. This agreement will not enter into force before adoption by each Member State in accordance with its own constitutional requirements.

(6)	Certain provisions of the Internal Agreement should be applied on a provisional basis pending its entry into force,

HAVE DECIDED AS FOLLOWS:

Article 1

The following provisions of the Internal Agreement relating to the 10th European Development Fund (hereinafter referred to as ‘EDF’) shall be applied provisionally from the date of the adoption of this Decision:

Article 1(7), in conjunction with Articles 8 and 9, insofar as the Council shall adopt the final schedule of contributions to be made by Romania and Bulgaria as well as their final voting weights and the new qualified majority and blocking minority rules after their accession to the EU and in accordance with the Internal Agreement;

2.	Article 10 for the purposes of the adoption of the Implementation Regulation and the Financial Regulation and, inter alia, for the purposes of establishing the EDF Committee and the Investment Facility Committee in connection with Articles 8 and 9.

Article 2

This Decision shall enter into force on the day of its publication in the Official Journal of the European Union.

It shall remain in force until the entry into force of the Internal Agreement, subject to any further decision by the Representatives of the Governments of the Member States to extend it.

Done at Brussels, 17 July 2006.

On behalf of the Government of the Member States

The President

E. TUOMIOJA

(1) OJ L 317, 15.12.2000, p. 3.

(2) OJ L 209, 11.8.2005, p. 27.

(3) OJ L 314, 30.11.2001, p. 1.

(4) OJ L 287, 28.10.2005, p. 1.

INTERNAL AGREEMENT

between the Representatives of the Governments of the Member States, meeting within the Council, on the financing of Community aid under the multiannual financial framework for the period 2008 to 2013 in accordance with the ACP-EC Partnership Agreement and on the allocation of financial assistance for the Overseas Countries and Territories to which Part Four of the EC Treaty applies

THE REPRESENTATIVES OF THE GOVERNMENTS OF THE MEMBER STATES OF THE EUROPEAN COMMUNITY, MEETING WITHIN THE COUNCIL,

Having regard to the Treaty establishing the European Community,

After consulting the Commission,

After consulting the European Investment Bank,

Whereas:

(1)

Paragraph 3 of Annex Ia of the Partnership Agreement between the members of the African, Caribbean and Pacific Group of States, of the one part and the European Community and its Member States, of the other part, signed in Cotonou on 23 June 2000 (1) (hereinafter referred to as ‘the ACP-EC Partnership Agreement’), states that ‘any required amendments to the multiannual financial framework or relative parts of the Agreement shall be decided by the Council of Ministers by derogation from Article 95 of this Agreement’.

(2)

The ACP-EC Council of Ministers, meeting in Port Moresby (Papua New Guinea) on 1 and 2 June 2006, adopted Annex Ib to the ACP-EC Partnership Agreement and agreed therein to set the aggregate amount of Community aid to the ACP States under the multiannual financial framework for the period 2008 to 2013, within the framework of the ACP-EC Partnership Agreement, at EUR 21 966 million from the 10th European Development Fund (hereinafter referred to as the ‘10th EDF’) contributed by Member States.

(3)

Council Decision 2001/822/EC of 27 November 2001 on the association of the overseas countries and territories with the European Community (2) (hereinafter referred to as the ‘Association Decision’) is applicable until 31 December 2011. A new decision on the basis of Article 187 of the Treaty should be adopted before that date. Before 31 December 2007, the Council, acting unanimously on a proposal from the Commission, should set at EUR 286 million the amount from the 10th EDF for financial assistance over the period 2008-2013 to the overseas countries and territories (hereinafter referred to as the ‘OCTs’) to which part four of the Treaty applies.

(4)

In accordance with Decision 2005/446/EC of the Representatives of the Governments of the Member States, meeting within the Council of 30 May 2005 setting the deadline for the commitment of the funds of the 9th European Development Fund (EDF) (3) the date beyond which the funds of the 9th EDF managed by the Commission, the interest subsidies managed by the European Investment Bank (EIB) and the revenue accruing from the interest on these appropriations should no longer be committed is set at 31 December 2007. This date may be reviewed if necessary.

(5)	In order to implement the ACP-EC Partnership Agreement and the Association Decision, a 10th EDF should be established and a procedure should be laid down for the allocation of funds and for contributions from Member States to those funds.

(6)	A review covering all aspects of European Union spending and resources should be conducted on the basis of a report by the Commission in 2008 to 2009.

(7)	The Representatives of the Governments of the Member States, meeting within the Council, have agreed to earmark an amount of EUR 430 million from the 10th EDF for support expenditure incurred by the Commission in the programming and implementation of the EDF.

(8)	The rules for the administration of financial cooperation should be determined.

(9)

On 12 September 2000, the Representatives of the Governments of the Member States, meeting within the Council adopted an Internal Agreement on the financing and administration of Community Aid under the Financial Protocol to the ACP-EC Partnership Agreement and the allocation of financial assistance for the Overseas Countries and Territories to which Part Four of the EC Treaty applies (4) (hereinafter referred to as the ‘Internal Agreement for the 9th EDF’).

(10)

A Committee of Representatives of the Governments of Member States should be set up at the Commission (hereinafter referred to as the ‘EDF Committee’) and a similar Committee should be set up at the EIB. The work of the Commission and the EIB to apply the ACP-EC Partnership Agreement and the corresponding provisions of the Association Decision should be harmonised.

(11)

It is anticipated that Bulgaria and Romania will have joined the EU by 1 January 2008 and will adhere to the ACP-EC Partnership Agreement and to the present Internal Agreement according to their commitments undertaken pursuant to the Treaty of Accession of Bulgaria and Romania and the Protocol thereto.

(12)

In its conclusions of 24 May 2005 the Council and the Representatives of the Governments of the Member States, meeting within the Council on accelerating progress towards attaining the Millennium Development Goals committed themselves to timely implementation and monitoring of the Paris Declaration on Aid Effectiveness of the Organisation for Economic Cooperation and Development (OECD) adopted at the High-Level Forum of Paris on 2 March 2005.

(13)	The Official Development Assistance (ODA) targets referred to in the above mentioned conclusions should be recalled. When reporting expenditure within EDF to Member States and OECD Development Assistance Committee, the Commission should distinguish between ODA and non-ODA activities.

(14)	On 22 December 2005, the Council and the Representatives of the Governments of the Member States meeting within the Council, the European Parliament and the Commission adopted a Joint Statement on a European Union Development Policy: The European Consensus (5).

(15)	The EDF should continue to prioritise support to the least-developed and other low-income countries.

(16)

On 11 April 2006, the Council approved the principle to fund the African Peace Facility from the intra-ACP funds for an amount of up to EUR 300 million covering the initial period 2008 to 2010. A comprehensive evaluation will take place during the third year, reviewing its modalities as well as the possibilities of alternative future funding sources, including CFSP funding,

HAVE AGREED AS FOLLOWS:

CHAPTER 1

FINANCIAL RESOURCES

Article 1

Resources of the 10th EDF

1. The Member States hereby set up a tenth European Development Fund, hereinafter referred to as ‘the 10th EDF’.

2. The 10th EDF shall consist of:

(a)

An amount of up to EUR 22 682 million contributed by the Member States as follows:

Member State	Contribution key	Contribution in EUR
Belgium	3,53	800 674 600
Bulgaria (*1)	0,14	31 754 800
Czech Republic	0,51	115 678 200
Denmark	2,00	453 640 000
Germany	20,50	4 649 810 000
Estonia	0,05	11 341 000
Greece	1,47	333 425 400
Spain	7,85	1 780 537 000
France	19,55	4 434 331 000
Ireland	0,91	206 406 200
Italy	12,86	2 916 905 200
Cyprus	0,09	20 413 800
Latvia	0,07	15 877 400
Lithuania	0,12	27 218 400
Luxembourg	0,27	61 241 400
Hungary	0,55	124 751 000
Malta	0,03	6 804 600
Netherlands	4,85	1 100 077 000
Austria	2,41	546 636 200
Poland	1,30	294 866 000
Portugal	1,15	260 843 000
Romania (*1)	0,37	83 923 400
Slovenia	0,18	40 827 600
Slovakia	0,21	47 632 200
Finland	1,47	333 425 400
Sweden	2,74	621 486 800
United Kingdom	14,82	3 361 472 400
		22 682 000 000

The amount of EUR 22 682 million shall be available from the entry into force of the multiannual financial framework, of which

(i)	EUR 21 966 million shall be allocated to the ACP Group of States;

(ii)	EUR 286 million shall be allocated to the OCT;

(iii)

EUR 430 million shall be allocated to the Commission for support expenditure as referred to in Article 6, linked to programming and implementation of the EDF by the Commission.

(b)

The funds referred to in Annex I to the ACP-EC Partnership Agreement and Annex II A of the Association Decision and allocated under the 9th EDF to finance the resources of the Investment Facility set out in Annex II C of the Association Decision (hereinafter referred to as the ‘Investment Facility’) are not affected by Decision 2005/446/EC setting the date beyond which the funds of the 9th EDF may no longer be committed. These funds shall be transferred to the 10th EDF and be managed according to the implementation arrangements for the 10th EDF from the date of entry into force of the multiannual financial framework for the period 2008 to 2013 under the ACP-EC Partnership Agreement and the date of entry into force of Council decisions regarding the financial assistance to the OCT for the period 2008 to 2013.

3. After 31 December 2007, or after the date of entry into force of the multiannual financial framework for the period 2008 to 2013 if this date falls later, balances from the 9th EDF or from previous EDFs shall no longer be committed, with the exception of the balances and funds decommitted after this date of entry into force resulting from the system guaranteeing the stabilisation of export earnings from primary agricultural products (Stabex) under the EDFs prior to the 9th EDF and of those funds referred to in paragraph 2(b). Those funds possibly committed after 31 December 2007 until the entry into force of the present agreement, as referred to above, will exclusively be used to ensure the working ability of the EU administration and to cover the ongoing costs to sustain running projects until the 10th EDF comes into force.

4. Funds decommitted from projects under the 9th EDF or from previous EDFs after 31 December 2007 shall no longer be committed, unless decided otherwise by the Council unanimously, on the basis of a proposal by the Commission, with the exception of the funds decommitted after this date of entry into force resulting from the systems guaranteeing the stabilisation of export earnings from primary agricultural products (Stabex) under the EDFs prior to the 9th EDF which shall be automatically transferred to the respective national indicative programmes referred to in Article 2(a)(i) and Article 3(1) and of those funds referred to in paragraph 2(b).

5. The total amount of resources of the 10th EDF shall cover the period from 1 January 2008 to 31 December 2013. The funds of the 10th EDF shall no longer be committed beyond 31 December 2013 unless the Council decides otherwise unanimously, on a proposal from the Commission.

6. The revenue from interest generated on operations financed under commitments made under previous EDFs and on the funds of the 10th EDF managed by the Commission and deposited with the paying agents in Europe referred to in Article 37(1) of Annex IV to the ACP-EC Partnership Agreement shall be credited to one or more bank accounts opened in the name of the Commission and shall be used in accordance with the terms of Article 6. The use of the revenue from interest generated on the funds of the 10th EDF managed by the EIB, will be determined in the framework of the Financial Regulation referred to in Article 10(2).

7. Should a new State accede to the EU, the allocation of contributions referred to in paragraph 2(a) shall be amended by a decision of the Council acting unanimously, on the basis of a proposal from the Commission.

8. Financial resources may be adjusted by a decision of the Council acting unanimously, in accordance with Article 62(2) of the ACP-EC Partnership Agreement.

9. Any Member State may, without prejudice of the decision making rules and procedures set out in Article 8, provide to the Commission or the EIB voluntary contributions to support the objectives of the ACP-EC Partnership Agreement. Member States may also co-finance projects or programmes for example in the framework of specific initiatives to be managed by the Commission or the EIB. ACP ownership at the national level of such initiatives shall be guaranteed.

The Implementation and Financial Regulation referred to in Article 10, shall include the necessary provisions for co-financing by the EDF, as well as for co-financing activities implemented by Member States. Member States shall inform the Council in advance of their voluntary contributions.

10. The Council shall, in accordance with paragraph 7 of the Financial Protocol of the ACP-EC Partnership Agreement, together with the ACP States, conduct a performance review, assessing the degree of realisation of commitments and disbursements, and the results and impact of the aid provided. The review shall be undertaken on the basis of a proposal to be prepared by the Commission in 2010. This performance review shall contribute to a decision on the amount of the financial cooperation after 2013.

Article 2

Resources allocated for the ACP States

The amount of EUR 21 966 million referred to in Article 1(2)(a)(i) shall be allocated between the instruments of cooperation as follows:

(a)

EUR 17 766 million to finance national and regional indicative programmes. This allocation will be used to finance

(i)	the national indicative programmes of the ACP States in accordance with Articles 1 to 5 of Annex IV to the ACP-EC Partnership Agreement;

(ii)	the regional indicative programmes of support for regional and inter-regional cooperation and integration of ACP States in accordance with Articles 6 to 11, 13(1) and 14 of Annex IV to the ACP-EC Partnership Agreement.

(b)

EUR 2 700 million to finance intra-ACP and inter-regional cooperation with many or all of the ACP States, including, in accordance with Articles 12, 13(2) and 14 of Annex IV to the ACP-EC Partnership Agreement concerning implementation and management procedures. This envelope shall include structural support to the joint institutions: the CDE and the CTA referred to and supervised according to the rules and procedures set out in Annex III to the ACP-EC Partnership Agreement, and the Joint Parliamentary Assembly referred to in Article 17 thereof. This envelope shall also cover assistance for the operating expenditures of the ACP Secretariat referred to in points 1 and 2 of Protocol 1 attached to the ACP-EC Partnership Agreement;

(c)

Part of the resources referred to under points (a) and (b) may be used to respond to external shocks and for unforeseen needs, including, as appropriate, for complementary short-term humanitarian relief and emergency assistance where such support cannot be financed from the Community budget, to mitigate the adverse effects of short-term fluctuations in export earnings.

(d)

EUR 1 500 million in the form of an allocation to the EIB to finance the Investment Facility in accordance with the terms and conditions set out in Annex II to the ACP-EC Partnership Agreement, comprising an additional contribution of EUR 1 100 million to the resources of the Investment Facility, managed as a revolving fund, and EUR 400 million under the form of grants for the financing of the interest rate subsidies provided for in Articles 2 and 4 of Annex II to the ACP-EC Partnership Agreement over the period of the 10th EDF.

Article 3

Resources allocated for the OCTs

1. The amount of EUR 286 million referred to in Article 1(2)(a)(ii) shall be allocated according to the Council Decision to be taken before 31 December 2007 amending the Association Decision pursuant to Article 187 of the Treaty, of which EUR 256 million to finance national and regional indicative programmes, and EUR 30 million in the form of an allocation to the EIB to finance the Investment Facility in accordance with the Association Decision.

2. Where an OCT becomes independent and accedes to the ACP-EC Partnership Agreement, the amount indicated in paragraph 1 shall be reduced and those indicated in Article 2(a)(i) correspondingly increased by a decision of the Council acting unanimously on a proposal from the Commission.

Article 4

Loans from the EIB’s own resources

1. To the amount allocated to the investment facility under the 9th EDF referred to in Article 1(2)(b) and the amount referred to in Article 2(d) shall be added an indicative amount of up to EUR 2 030 million in the form of loans granted by the EIB from its own resources. These resources shall be allocated for an amount of up to EUR 2 000 million for the purposes set out in Annex II to the ACP-EC Partnership Agreement and for an amount of up to EUR 30 million for the purposes set out in the Association Decision, in accordance with the conditions specified in its statutes and the relevant provisions of the terms and conditions for investment financing as laid down in Annex II to the ACP-EC Partnership Agreement and the Association Decision.

2. The Member States shall undertake to act as guarantor for the EIB, waiving any right to object and in proportion to their contributions to its capital, in respect of all financial commitments arising for borrowers under contracts concluded by the EIB for loans from its own resources pursuant to Article 1 of Annex II to the ACP-EC Partnership Agreement and the corresponding provisions of the Association Decision.

3. The guarantee referred to in paragraph 2 shall be restricted to 75 % of the total amount of credits opened by the EIB under all the loan contracts, but shall cover all risks.

4. The undertakings referred to in paragraph 2 shall be the subject of guarantee contracts between each Member State and the EIB.

Article 5

Operations managed by the EIB

1. Payments made to the EIB in respect of special loans granted to the ACP States, the OCTs and the French overseas departments, together with the proceeds and income from risk capital operations, under the EDFs prior to the 9th EDF shall be credited to the Member States in proportion to their contributions to the EDF to which the sums relate, unless the Council decides unanimously, on a proposal from the Commission, to place them in reserve or allocate them to other purposes.

2. Any commission due to the EIB for managing the loans and operations referred to in paragraph 1 shall be deducted in advance from the sums to be credited to the Member States.

3. Proceeds and income received by the EIB from operations under the Investment Facility under the 9th and 10th EDF shall be used for further operations under that Facility, in accordance with Article 3 of Annex II to the ACP-EC Partnership Agreement and after deduction of exceptional expenses and liabilities arising in connection with the Investment Facility.

4. The EIB shall be remunerated on a full indemnity basis for the management of the Investment Facility operations referred to in paragraph 3, in accordance with Article 3(1a) of Annex II to the ACP-EC Partnership Agreement.

Article 6

Resources reserved for support expenditure linked to the EDF

1. The resources of the EDF shall cover the costs for support measures. The resources referred to in Article 1(2)(a)(iii) and Article 1(5) shall cover costs linked to the programming and implementation of the EDF which are not necessarily covered by the strategy support papers and multiannual indicative programmes referred to in the Implementation Regulation referred to in Article 10(1).

2. The resources for support measures may cover expenditure associated with:

(a)	the preparation, follow-up, monitoring, accounting, audit and evaluation activities directly necessary for the programming and implementation of the resources of the EDF managed by the Commission;

(b)	the achievement of these objectives, through development policy research activities, studies, meetings, information, awareness-raising, training and publication activities; and

(c)	computer networks for the exchange of information, and any other administrative or technical assistance expenditure that the Commission may incur for the management of the EDF.

They shall also cover expenditure both at Commission headquarters and in Delegations on the administrative support needed to manage operations financed under the ACP-EC Partnership Agreement and the Association Decision.

They shall not be assigned to core tasks of the European public service, i.e. the Commission's permanent staff.

CHAPTER II

IMPLEMENTATION AND FINAL PROVISIONS

Article 7

Contributions to the 10th EDF

1. Each year, the Commission, taking into account the EIB's forecasts concerning the management and operation of the Investment Facility, shall establish and communicate to the Council by 15 October a statement of the commitments, payments and the annual amount of the calls for contributions to be made in the current and the two following budget years. These amounts shall be based on the capacity to deliver the proposed level of resources effectively.

2. Upon a proposal from the Commission, specifying the part for the Commission and the EIB, the Council shall decide by qualified majority, as laid down in Article 8, on the ceiling for the annual amount of the contribution for the second year following the proposal from the Commission (n+2) and, within the ceiling decided the previous year, on the annual amount of the call for contribution for the first year following the proposal from the Commission (n+1).

3. Should the contributions decided according to paragraph 2 deviate from the EDF's actual needs during the financial year in question, the Commission shall submit proposals to amend the contribution amounts within the ceiling referred to in paragraph 2 to the Council, which shall take a decision by qualified majority as laid down in Article 8.

4. The calls for contribution cannot exceed the ceiling referred to in paragraph 2 nor can the ceiling be increased except when decided by the Council by qualified majority as laid down in Article 8 in cases of special needs resulting from exceptional or unforeseen circumstances such as post-crisis situations. In this case, the Commission and the Council shall ensure that contributions correspond to expected payments.

5. Each year, the Commission, taking into account the EIB’s forecasts, shall communicate to the Council by 15 October its estimates of commitments, disbursements and contributions for each of the three years following the years referred to in paragraph 1.

6. As regards funds transferred from previous EDFs to the 10th EDF in accordance with Article 1(2)(b) and Article 1(3), the contributions of each Member State shall be calculated in proportion to the contribution of each Member State to the EDF in question.

As regards funds of the 9th EDF and the previous EDF that are not transferred to the 10th EDF, the impact on the contribution of each Member State shall be calculated in proportion to the contribution of each Member State to the 9th EDF.

7. The detailed rules for the payment of contributions by the Member States shall be determined by the Financial Regulation referred to in Article 10(2).

Article 8

The European Development Fund Committee

1. A Committee (hereinafter ‘the EDF Committee’) consisting of Representatives of the Governments of the Member States shall be set up at the Commission for those resources of the 10th EDF which the Commission administers. The EDF Committee shall be chaired by a Commission representative and its secretariat shall be provided by the Commission. A representative of the EIB shall take part in its work.

2. Within the EDF Committee, the votes of the Member States shall be weighted as follows:

Member State	Votes EU-27
Belgium	35
Bulgaria (*2)	[1]
Czech Republic	5
Denmark	20
Germany	205
Estonia	1
Greece	15
Spain	79
France	196
Ireland	9
Italy	129
Cyprus	1
Latvia	1
Lithuania	1
Luxembourg	3
Hungary	6
Malta	1
Netherlands	49
Austria	24
Poland	13
Portugal	12
Romania (*2)	[4]
Slovenia	2
Slovakia	2
Finland	15
Sweden	27
United Kingdom	148
Total EU-25	999
Total EU-27 (*2)	[1 004 ]

3. The EDF Committee shall act by a qualified majority of 720 votes out of 999, expressing a vote in favour by at least 13 Member States. The blocking minority shall consist of 280 votes.

4. Should a new State accede to the EU, the weightings laid down in paragraph 2 and the qualified majority referred to in paragraph 3 shall be amended by a decision of the Council, acting unanimously.

5. The Council shall adopt the rules of procedure of the EDF Committee acting unanimously.

Article 9

The Investment Facility Committee

1. A Committee (hereinafter ‘the Investment Facility Committee’) consisting of Representatives of the Governments of the Member States and of a representative of the Commission shall be set up under the auspices of the EIB. The EIB shall provide the Committee’s secretariat and support services. The Chairperson of the Investment Facility Committee shall be elected by and from within the members of the Investment Facility Committee.

2. The Council shall adopt the rules of procedure of the Investment Facility Committee, acting unanimously.

3. The Investment Facility Committee shall act by a qualified majority, as laid down in Article 8(2) and 8(3).

Article 10

Implementing provisions

1. Without prejudice to Article 8 of this Agreement and the Member States' voting rights thereunder, all the relevant provisions of Articles 14 to 30 of the Internal Agreement for the 9th EDF shall remain in force pending the Council decision on an Implementation Regulation for the 10th EDF. This Implementation Regulation shall be decided upon by unanimity, based on a proposal by the Commission and after consulting the EIB.

The Implementation Regulation shall contain appropriate modifications and improvements to the programming and decision-making procedures, as well as harmonise Community and EDF procedures as far as possible, including on co-financing aspects. It shall furthermore establish particular management procedures for the Peace Facility. Recalling that financial and technical assistance for the implementation of Articles 11(6), 11a and 11b of the ACP-EC Partnership Agreement will be financed by specific instruments other than those intended for the financing of the ACP-EC Cooperation, activities developed under these provisions need to be approved by prior specified budgetary management procedures.

2. A Financial Regulation shall be adopted before the entry into force of the ACP-EC Partnership Agreement by the Council, acting by a qualified majority as laid down in Article 8, on the basis of a proposal from the Commission and after an opinion has been delivered by the EIB on those provisions concerning it and by the Court of Auditors.

3. The Commission will present its proposals for the regulations referred to in paragraphs (1) and (2) foreseeing, inter alia, the possibility of delegating the implementation of tasks to third parties.

Article 11

Financial implementation, accounting, audit and discharge

1. The Commission shall undertake the financial implementation of the envelopes it manages on the basis of Article 1(8), Article 2(a), (b) and (c), Article 3(1) and Article 6 and shall undertake the financial execution of projects and programmes in accordance with the Financial Regulation referred to in Article 10(2). For the recovery of sums unduly paid, decisions of the Commission shall be enforceable in accordance with Article 256 of the EC Treaty.

2. The EIB shall manage the Investment Facility and conduct operations thereunder on behalf of the Community, in accordance with the rules set out in the Financial Regulation referred to in Article 10(2). In so doing, the EIB shall act on behalf of, and at the risk of, the Community. Any rights resulting from such operations, in particular rights as creditor or owner, shall be vested in the Member States.

3. The EIB shall undertake, according to its statutes and best banking practice, the financial implementation of operations carried out by means of loans from its own resources as referred to in Article 4, where applicable combined with interest rate subsidies drawn from the EDF’s grant resources.

4. For each financial year, the Commission shall draw up and approve the accounts of the EDF and send them to the European Parliament, the Council and the Court of Auditors.

5. The Commission shall make the information referred to in Article 10 available to the Court of Auditors so that the latter may, on the basis of the documentary evidence, carry out checks on the aid provided from EDF resources.

6. Each year, the EIB shall send the Commission and the Council its Annual Report on the implementation of operations financed from the EDF resources it manages.

7. Subject to paragraph 9 of this Article, the Court of Auditors shall exercise the powers conferred on it by Article 248 of the EC Treaty in respect of the EDF's operations. The conditions under which the Court of Auditors exercises its powers shall be laid down in the Financial Regulation referred to in Article 10(2).

8. The discharge for the financial management of the EDF, excluding operations managed by the EIB, shall be given to the Commission by the European Parliament on the recommendation of the Council, acting by a qualified majority as laid down in Article 8.

9. The operations financed from the EDF resources managed by the EIB shall be subject to the control and discharge procedure laid down by the Statute of the EIB for all its operations.

Article 12

Revision clause

Article 1(3) and the Articles contained in Chapter II, with the exception of amendments to Article 8, may be amended by the Council, acting unanimously and on a proposal from the Commission. The EIB shall be associated with the Commission's proposal on matters relating to its activities and those of the Investment Facility.

Article 13

Ratification, entry into force and duration

1. Each Member State shall approve this Agreement in accordance with its own constitutional requirements. The Government of each Member State shall notify the General Secretariat of the Council of the European Union when the procedures required for the entry into force of this Agreement have been completed.

2. This Agreement shall enter into force on the first day of the second month following the notification of the approval of this Agreement by the last Member State.

3. This Agreement is concluded for the same duration as the multiannual financial framework of Annex Ib to the ACP-EC Partnership Agreement. However, notwithstanding Article 1(4), this Agreement shall remain in force for as long as is necessary for all the operations financed under the ACP-EC Partnership Agreement and the Association Decision and the said multiannual financial framework to be fully executed.

Article 14

Authentic languages

This Agreement, drawn up in a single original in the Czech, Danish, Dutch, English, Estonian, Finnish, French, German, Greek, Hungarian, Italian, Latvian, Lithuanian, Maltese, Polish, Portuguese, Slovak, Slovenian, Spanish and Swedish languages, each of these texts being equally authentic, shall be deposited in the archives of the General Secretariat of the Council of the European Union, which shall transmit a certified copy to each of the governments of the signatory States.

Hecho en Bruselas, el diecisiete de julio de dos mil seis.

V Bruselu dne sedmnáctého července dva tisíce šest.

Udfærdiget i Bruxelles den syttende juli to tusind og seks.

Geschehen zu Brüssel am siebzehnten Juli zweitausendsechs.

Kahe tuhande kuuenda aasta juulikuu seitsmeteistkümnendal päeval Brüsselis.

'Εγινε στις Βρυξέλλες, στις δέκα επτά Ιουλίου δύο χιλιάδες έξι.

Done at Brussels on the seventeenth day of July in the year two thousand and six.

Fait à Bruxelles, le dix-sept juillet deux mille six.

Fatto a Bruxelles, addì diciassette luglio duemilasei.

Briselē, divtūkstoš sestā gada septiņpadsmitajā jūlijā.

Priimta du tūkstančiai šeštų metų liepos septynioliktą dieną Briuselyje.

Kelt Brüsszelben, a kettőezer hatodik év július tizenhetedik napján.

Magħmul fi Brussel, fis-sbatax jum ta' Lulju tas-sena elfejn u sitta.

Gedaan te Brussel, de zeventiende juli tweeduizend zes.

Sporządzono w Brukseli, dnia siedemnastego lipca roku dwa tysiące szóstego.

Feito em Bruxelas, em dezassete de Julho de dois mil e seis.

V Bruseli dňa sedemnásteho júla dvetisícšesť.

V Bruslju, sedemnajstega julija leta dva tisoč šest.

Tehty Brysselissä seitsemäntenätoista päivänä heinäkuuta vuonna kaksituhattakuusi.

Som skedde i Bryssel den sjuttonde juli tjugohundrasex.

Pour Sa Majesté le Roi des Belges

Voor Zijne Majesteit de Koning der Belgen

Für Seine Majestät den König der Belgier

Za prezidenta České republiky

For Hendes Majestæt Danmarks Dronning

Für den Präsidenten der Bundesrepublik Deutschland

Eesti Vabariigi Presidendi nimel

Για τον Πρόεδρο της Ελληνικής Δημοκρατίας

Por Su Majestad el Rey de España

Pour le Président de la République française

Thar ceann Uachtarán na hÉireann

For the President of Ireland

Per il Presidente della Repubblica italiana

Για τον Πρόεδρο της Κυπριακής Δημοκρατίας

Latvijas Republikas Valsts prezidentes vārdā

Lietuvos Respublikos Prezidento vardu

Pour Son Altesse Royale le Grand-Duc de Luxembourg

A Magyar Köztársaság Elnöke részéről

Għall-President ta' Malta

Voor Hare Majesteit de Koningin der Nederlanden

Für den Bundespräsidenten der Republik Österreich

Za Prezydenta Rzeczypospolitej Polskiej

Pelo Presidente da República Portuguesa

Za predsednika Republike Slovenije

Za prezidenta Slovenskej republiky

Suomen Tasavallan Presidentin puolesta

För Republiken Finlands President

För Konungariket Sveriges regering

For Her Majesty the Queen of the United Kingdom of Great Britain and Northern Ireland

(1) OJ L 317, 15.12.2000, p. 3. Agreement as amended by the Agreement signed in Luxembourg on 25 June 2005 (OJ L 287, 28.10.2005, p. 4).

(2) OJ L 314, 30.11.2001, p. 1.

(3) OJ L 156, 18.6.2005, p. 19.

(4) OJ L 317, 15.12.2000, p. 355.

(5) OJ C 46, 24.2.2006, p. 1.

(*1) Estimated amount.

(*2) Estimated vote.

9.9.2006

Official Journal of the European Union

L 247/46

DECISION OF THE REPRESENTATIVES OF THE GOVERNMENTS OF THE MEMBER STATES, MEETING WITHIN THE COUNCIL

of 10 April 2006

on the provisional application of the Internal Agreement amending the Internal Agreement of 18 September 2000 on measures to be taken and procedures to be followed for the implementation of the ACP-EC Partnership Agreement

(2006/611/EC)

THE REPRESENTATIVES OF THE GOVERNMENTS OF THE MEMBER STATES OF THE EUROPEAN COMMUNITY, MEETING WITHIN THE COUNCIL,

Having regard to the Treaty establishing the European Community,

Having regard to the ACP-EC Partnership Agreement signed in Cotonou (Benin) on 23 June 2000, hereinafter referred to as ‘the ACP-EC Agreement’, as amended by the Agreement signed in Luxembourg on 25 June 2005, hereinafter referred to as ‘the Agreement amending the ACP-EC Agreement’,

Having regard to the draft from the Commission,

Whereas:

(1)	In accordance with Article 95(3) of the ACP-EC Agreement, the ACP-EC Council of Ministers adopted on 25 June 2005 Decision No 5/2005 (1) on transitional measures applicable from the date of signing to the date of entry into force of the revised ACP-EC Partnership Agreement.

(2)

The adoption of these transitional measures entails early application of the majority of the provisions of the Agreement amending the ACP-EC Agreement, with the exception of the required amendments to the multiannual financial framework and the provisions on the fight against terrorism and cooperation on combating the proliferation of weapons of mass destruction, which are conditional upon a Council Decision establishing the availability of financial resources.

(3)

The Representatives of the Governments of the Member States, meeting within the Council, have agreed on an Internal Agreement amending the Internal Agreement of 18 September 2000 on measures to be taken and procedures to be followed for the implementation of the ACP-EC Partnership Agreement, hereinafter referred to as ‘the Agreement amending the Internal Agreement’. The Agreement amending the Internal Agreement cannot enter into force until it is adopted by each Member State in accordance with its own constitutional requirements.

(4)	In accordance with Article 2 of Decision No 5/2005 of the ACP-EC Council of Ministers, the Member States and the Community will be required to take the appropriate steps to implement that Decision, each acting on its own behalf.

(5)	Therefore, in order to establish the procedures to be followed by the Member States during the period of early application of the Agreement amending the ACP-EC Agreement, provision should be made for the provisional application of the Agreement amending the Internal Agreement,

HAVE DECIDED AS FOLLOWS:

Article 1

The provisions of the Internal Agreement between the Representatives of the Governments of the Member States, meeting within the Council, amending the Internal Agreement of 18 September 2000 on measures to be taken and procedures to be followed for the implementation of the ACP-EC Partnership Agreement, hereinafter referred to as ‘the Agreement amending the Internal Agreement’, shall be applied provisionally from 25 June 2005.

The text of the Agreement amending the Internal Agreement is attached to this Decision.

Article 2

This Decision shall enter into force at the same time as the transitional measures for the early application of the Agreement amending the ACP-EC Agreement.

It shall remain in force until the entry into force of the Agreement amending the Internal Agreement.

Article 3

This Decision shall be published in the Official Journal of the European Union.

Done in Luxembourg, 10 April 2006.

On behalf of the Government of the Member States

The President

U. PLASSNIK

(1) OJ L 287, 28.10.2005, p. 1.

INTERNAL AGREEMENT

between the Representatives of the Governments of the Member States, meeting within the Council, amending the Internal Agreement of 18 September 2000 on measures to be taken and procedures to be followed for the implementation of the ACP-EC Partnership Agreement

THE REPRESENTATIVES OF THE GOVERNMENTS OF THE MEMBER STATES OF THE EUROPEAN COMMUNITY, MEETING WITHIN THE COUNCIL,

HAVING REGARD to the Treaty establishing the European Community,

HAVING REGARD to the ACP-EC Partnership Agreement signed in Cotonou (Benin) on 23 June 2000, hereinafter referred to as ‘the ACP-EC Agreement’,

HAVING REGARD to the draft from the Commission,

WHEREAS:

(1)

By virtue of its Decision of 27 April 2004, the Council mandated the Commission to open negotiations with the ACP States with a view to amending the ACP-EC Agreement. These negotiations were concluded in Brussels on 23 February 2005. The Agreement amending the ACP-EC Agreement was signed in Luxembourg on 25 June 2005.

(2)

As a result, the Internal Agreement between the Representatives of the Governments of the Member States, meeting within the Council, of 18 September 2000 on measures to be taken and procedures to be followed for the implementation of the ACP-EC Partnership Agreement (1), hereinafter referred to as ‘the Internal Agreement’, should be amended.

(3)

The procedure established by the Internal Agreement needs to be amended to take into account the changes made to Articles 96 and 97 as set out in the Agreement amending the ACP-EC Agreement. This procedure should also be amended to take into account the new Article 11b, whose paragraph (1) constitutes an essential element of the Agreement amending the ACP-EC Agreement,

HAVE AGREED AS FOLLOWS:

Article 1

The Internal Agreement between the Representatives of the Governments of the Member States, meeting within the Council, of 18 September 2000 on measures to be taken and procedures to be followed for the implementation of the ACP-EC Partnership Agreement shall be amended as follows:

Article 3 shall be replaced by the following:

‘Article 3

The position of the Member States for the implementation of Articles 11b, 96 and 97 of the ACP-EC Agreement shall, when that position concerns matters within their competence, be adopted by the Council, acting in accordance with the procedure set out in the Annex.

If the planned measures concern matters falling within the competence of the Member States, the Council may also act on the initiative of a Member State.’

Article 9 shall be replaced by the following:

‘Article 9

This Agreement, drawn up in a single original in the Czech, Danish, Dutch, English, Estonian, Finnish, French, German, Greek, Hungarian, Italian, Latvian, Lithuanian, Maltese, Polish, Portuguese, Slovak, Slovenian, Spanish and Swedish languages, all 20 texts being equally authentic, shall be deposited in the archives of the General Secretariat of the Council, which shall transmit a certified copy to each of the governments of the Signatory States.’

The Annex shall be replaced by the following:

‘ANNEX

The Community and its Member States shall exhaust all possible options for political dialogue with an ACP State under Article 8 of the ACP-EC Agreement, except in cases of special urgency, prior to commencement of the consultation process set out in Article 96 of the ACP-EC Agreement. Dialogue under Article 8 shall be systematic and formalised in accordance with the modalities laid down in Article 2 of Annex VII to the ACP-EC Agreement. Regarding the dialogue conducted at national, regional and subregional level, when the Joint Parliamentary Assembly is involved, it shall be represented by the co-presidents in office or a designated nominee.

Where, having exhausted all possible options for dialogue under Article 8 of the ACP-EC Agreement, and on the initiative of the Commission or a Member State, the Council considers that an ACP State has failed to fulfil an obligation concerning one of the essential elements referred to in Articles 9 or 11b of the ACP-EC Agreement, or in serious cases of corruption, the ACP State concerned shall be invited, unless there is special urgency, to hold consultations in accordance with Articles 11b, 96 or 97 of the ACP-EC Agreement.

The Council shall act by a qualified majority.

In the consultations, the Community shall be represented by the Presidency of the Council and the Commission and shall strive to ensure equality in the level of representation. The consultations shall focus on the measures to be taken by the party concerned and shall take place in accordance with the modalities set out in Annex VII of the ACP-EC Agreement.

If, on expiry of the deadlines set in Articles 11b, 96 or 97 of the ACP-EC Agreement for the consultations and despite all efforts, no solution has been found, or immediately in a case of urgency or refusal to hold consultations, the Council may, pursuant to those Articles, decide, on a proposal from the Commission, to take appropriate measures including partial suspension acting by a qualified majority. The Council shall act unanimously in case of a full suspension of application of the ACP-EC Agreement in relation to the ACP State concerned.

These measures shall remain in force until such time as the Council has used the applicable procedure as set out in the first subparagraph to take a decision amending or revoking the measures adopted previously, or where applicable, for the period indicated in the Decision.

For that purpose the Council shall review the above mentioned measures regularly and at least every six months.

The President of the Council shall notify the ACP State concerned and the ACP-EC Council of Ministers of the measures thus adopted before they enter into force.

The Council's Decision shall be published in the Official Journal of the European Union. Where the measures are adopted immediately, notification thereof shall be addressed to the ACP State and to the ACP-EC Council of Ministers at the same time as an invitation to hold consultations.

The European Parliament shall be immediately and fully informed of any decision taken under points 2 and 3.’

Article 2

This Agreement shall be approved by each Member State in accordance with its own constitutional requirements. The government of each Member State shall notify the General Secretariat of the Council of the completion of the procedures required for the entry into force of this Agreement.

Provided that the provisions of the first paragraph have been complied with, this Agreement shall enter into force at the same time as the Agreement amending the ACP-EC Agreement (2). It shall remain in force for the duration of that Agreement.

Hecho en Luxemburgo, el diez de abril de dos mil seis.

V Lucemburku dne desátého dubna dva tisíce šest.

Udfærdiget i Luxembourg den tiende april to tusind og seks.

Geschehen zu Luxemburg am zehnten April zweitausendsechs.

Kahe tuhande kuuenda aasta aprillikuu kümnendal päeval Luxembourgis.

'Εγινε στo Λουξεμβούργο, στις δέκα Απριλίου δύο χιλιάδες έξι.

Done at Luxembourg on the tenth day of April in the year two thousand and six.

Fait à Luxembourg, le dix avril deux mille six.

Fatto a Lussemburgo, addì dieci aprile duemilasei.

Luksemburgā, divtūkstoš sestā gada desmitajā aprīlī.

Priimta du tūkstančiai šeštų metų balandžio dešimtą dieną Liuksemburge.

Kelt Luxembourgban, a kettőezer hatodik év április tizedik napján.

Magħmul fil-Lussemburgu, fl-għaxar jum ta' April tas-sena elfejn u sitta.

Gedaan te Luxemburg, de tiende april tweeduizend zes.

Sporządzono w Luksemburgu dnia dziesiątego kwietnia roku dwa tysiące szóstego.

Feito no Luxemburgo, em dez de Abril de dois mil e seis.

V Luxemburgu dňa desiateho apríla dvetisícšesť.

V Luxembourgu, desetega aprila leta dva tisoč šest.

Tehty Luxemburgissa kymmenentenä päivänä huhtikuuta vuonna kaksituhattakuusi.

Som skedde i Luxemburg den tionde april tjugohundrasex.

Pour le Royaume de Belgique

Voor het Koninkrijk België

Für das Königreich Belgien

Cette signature engage également la Communauté française, la Communauté flamande, la Communauté germanophone, la Région wallone, la Région flamande et la Région de Bruxelles-Capitale.

Deze handtekening verbindt eveneens de Vlaamse Gemeenschap, de Franse Gemeenschap, de Duitstalige Gemeenschap, het Vlaamse Gewest, het Waalse Gewest en het Brussels Hoofdstedelijk Gewest.

Diese Unterschrift bindet zugleich die Deutschsprachige Gemeinschaft, die Flämische Gemeinschaft, die Französische Gemeinschaft, die Wallonische Region, die Flämische Region und die Region Brüssel-Hauptstadt.

Za Českou republiku

På Kongeriget Danmarks vegne

Für die Bundesrepublik Deutschland

Eesti Vabariigi nimel

Για την Ελληνική Δημοκρατία

Por el Reino de España

Pour la République française

Thar cheann Na hÉireann

For Ireland

Per la Repubblica italiana

Για την Κυπριακή Δημοκρατία

Latvijas Republikas vārdā

Lietuvos Respublikos vardu

Pour le Grand-Duché de Luxembourg

A Magyar Köztársaság részéről

Għar-Repubblika ta' Malta

Voor het Koninkrijk der Nederlanden

Für die Republik Österreich

W imieniu Rzeczypospolitej Polskiej

Pela República Portuguesa

Za Republiko Slovenijo

Za Slovenskú republiku

Suomen tasavallan puolesta

För Republiken Finland

För Konungariket Sverige

For the United Kingdom of Great Britain and Northern Ireland

(1) OJ L 317, 15.12.2000, p. 376.

(2) The date of entry into force of this Agreement will be published in the Official Journal of the European Union by the General Secretariat of the Council.

		ISSN 1725-2555
Official Journal of the European Union		L 247

English edition	Legislation	Volume 49 9 September 2006

Contents		I Acts whose publication is obligatory	page
		Commission Regulation (EC) No 1328/2006 of 8 September 2006 establishing the standard import values for determining the entry price of certain fruit and vegetables	1
	*	Commission Regulation (EC) No 1329/2006 of 8 September 2006 amending Regulation (EC) No 1725/2003 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards the International Financial Reporting Interpretations Committee's (IFRIC's) Interpretations 8 and 9 ( 1 )	3
	*	Commission Regulation (EC) No 1330/2006 of 8 September 2006 on the payment of a supplement to the advances on the compensatory aid in the banana sector for 2006	9
		Commission Regulation (EC) No 1331/2006 of 8 September 2006 amending the representative prices and additional duties for the import of certain products in the sugar sector fixed by Regulation (EC) No 1002/2006 for the 2006/2007 marketing year	10
		Commission Regulation (EC) No 1332/2006 of 8 September 2006 amending the import duties in the cereals sector applicable from 9 September 2006	12
		Commission Regulation (EC) No 1333/2006 of 8 September 2006 amending Regulation (EC) No 1298/2006 fixing the export refunds on white and raw sugar exported without further processing	15
		Commission Regulation (EC) No 1334/2006 of 8 September 2006 amending Regulation (EC) No 1299/2006 fixing the export refunds on syrup and certain other sugar products exported without further processing	17
		Commission Regulation (EC) No 1335/2006 of 8 September 2006 on the issue of import licences for high-quality fresh, chilled or frozen beef and veal	19
		Commission Regulation (EC) No 1336/2006 of 8 September 2006 amending the rates of refunds applicable to certain products from the sugar sector exported in the form of goods not covered by Annex I to the Treaty	20

(EUR/100 kg)
CN code	Third country code (1)	Standard import value
0702 00 00	052	86,4
0702 00 00	999	86,4
0707 00 05	052	101,8
0707 00 05	999	101,8
0709 90 70	052	94,6
0709 90 70	999	94,6
0805 50 10	388	58,6
	524	53,1
	528	57,3
	999	56,3
0806 10 10	052	77,9
	220	135,2
	400	177,1
	624	118,8
	804	95,7
	999	120,9
0808 10 80	388	90,6
	400	91,2
	508	83,5
	512	90,9
	528	59,3
	720	81,1
	800	148,9
	804	93,6
	999	92,4
0808 20 50	052	114,7
	388	101,1
	720	60,3
	999	92,0
0809 30 10 , 0809 30 90	052	115,1
0809 30 10 , 0809 30 90	999	115,1
0809 40 05	052	102,6
	066	61,0
	098	41,6
	624	149,5
	999	88,7

(EUR)
CN code	Representative price per 100 kg of the product concerned	Additional duty per 100 kg of the product concerned
1701 11 10 (1)	22,86	4,87
1701 11 90 (1)	22,86	10,10
1701 12 10 (1)	22,86	4,68
1701 12 90 (1)	22,86	9,67
1701 91 00 (2)	31,62	9,42
1701 99 10 (2)	31,62	4,90
1701 99 90 (2)	31,62	4,90
1702 90 99 (3)	0,32	0,34

CN code	Description	Import duty (1) (EUR/tonne)
1001 10 00	Durum wheat high quality	0,00
	medium quality	0,00
	low quality	0,00
1001 90 91	Common wheat seed	0,00
ex 1001 90 99	Common high quality wheat other than for sowing	0,00
1002 00 00	Rye	12,96
1005 10 90	Maize seed other than hybrid	47,36
1005 90 00	Maize other than seed (2)	47,36
1007 00 90	Grain sorghum other than hybrids for sowing	17,95

	II Acts whose publication is not obligatory
	Council
*	Decision No 1/2006 of the ACP-EC Council of Ministers of 2 June 2006 specifying the multiannual financial framework for the period 2008 to 2013 and modifying the revised ACP-EC Partnership Agreement	22
	Commission
*	Commission Decision of 4 August 2006 fixing an indicative allocation by Member State of the commitment appropriations for the European territorial cooperation objective for the period 2007-2013 (notified under document number C(2006) 3473)	26
	Conference of the Representatives of the Governments of the Member States
*	Decision of the Representatives of the Governments of the Member States, meeting within the Council of 17 July 2006 on the provisional application of the Internal Agreement between the Representatives of the Governments of the Member States, meeting within the Council, on the financing of Community aid under the multiannual financial framework for the period 2008 to 2013 in accordance with the ACP-EC Partnership Agreement and the allocation of financial assistance for the Overseas Countries and Territories to which Part Four of the EC Treaty applies	30
	Internal Agreement between the Representatives of the Governments of the Member States, meeting within the Council, on the financing of Community aid under the multiannual financial framework for the period 2008 to 2013 in accordance with the ACP-EC Partnership Agreement and on the allocation of financial assistance for the Overseas Countries and Territories to which Part Four of the EC Treaty applies	32
*	Decision of the Representatives of the Governments of the Member States, meeting within the Council of 10 April 2006 on the provisional application of the Internal Agreement amending the Internal Agreement of 18 September 2000 on measures to be taken and procedures to be followed for the implementation of the ACP-EC Partnership Agreement	46
	Internal Agreement between the Representatives of the Governments of the Member States, meeting within the Council, amending the Internal Agreement of 18 September 2000 on measures to be taken and procedures to be followed for the implementation of the ACP-EC Partnership Agreement	48

Exchange quotations	Minneapolis	Chicago	Minneapolis	Minneapolis	Minneapolis	Minneapolis
Product (% proteins at 12 % humidity)	HRS2	YC3	HAD2	Medium quality (*1)	Low quality (*2)	US barley 2
Quotation (EUR/t)	141,69 (*3)	68,49	158,20	148,20	128,20	113,76
Gulf premium (EUR/t)	—	22,34	—			—
Great Lakes premium (EUR/t)	21,76	—	—			—

CN code	Description	Rate of refund in EUR/100 kg
		In case of advance fixing of refunds	Other
1701 99 10	White sugar	28,42	28,42