ISSN 1725-2555 |
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Official Journal of the European Union |
L 17 |
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English edition |
Legislation |
Volume 52 |
Contents |
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I Acts adopted under the EC Treaty/Euratom Treaty whose publication is obligatory |
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Commission Regulation (EC) No 53/2009 of 21 January 2009 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Accounting Standard (IAS) 32 and IAS 1 ( 1 ) |
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III Acts adopted under the EU Treaty |
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ACTS ADOPTED UNDER TITLE V OF THE EU TREATY |
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(1) Text with EEA relevance |
EN |
Acts whose titles are printed in light type are those relating to day-to-day management of agricultural matters, and are generally valid for a limited period. The titles of all other Acts are printed in bold type and preceded by an asterisk. |
I Acts adopted under the EC Treaty/Euratom Treaty whose publication is obligatory
REGULATIONS
22.1.2009 |
EN |
Official Journal of the European Union |
L 17/1 |
COUNCIL REGULATION (EC) No 44/2009
of 18 December 2008
amending Regulation (EC) No 1338/2001 laying down measures necessary for the protection of the euro against counterfeiting
THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty establishing the European Community, and in particular the third sentence of Article 123(4) thereof,
Having regard to the proposal from the Commission,
Having regard to the opinion of the European Central Bank (1),
Having regard to the opinion of the European Parliament (2),
Whereas:
(1) |
Council Regulation (EC) No 1338/2001 (3) requires credit institutions and any other related institutions to withdraw from circulation all euro notes and coins received by them which they know or have sufficient reason to believe to be counterfeit and hand them over to the competent national authorities. |
(2) |
It is important to ensure that circulating euro notes and coins are authentic. To that end, credit institutions, other payment service providers and other economic agents involved in the processing and distribution of notes and coins should check the authenticity of the euro notes and coins they receive before they put them back into circulation, except where they come from other establishments or persons who are themselves under an obligation to check or where they have been obtained from the authorities authorised to issue them. Other economic agents, such as traders and casinos, should also be subject to these obligations where they supply, on a secondary basis, automated teller machines (cash dispensers), but they may not be involved beyond these secondary activities. In order to comply with the obligation to check for authenticity, these economic agents nevertheless need time to adapt their internal functioning. As regards notes, the procedures laid down for Member States which have adopted the euro as a single currency may also cover the suitability of the checked notes for circulation. |
(3) |
Appropriate adjustment of the equipment is a prerequisite for checking the authenticity of euro notes and coins. In order to adjust the equipment used for the checks for authenticity it is essential that the necessary quantities of counterfeit notes and coins are available at the places where testing is conducted. It is, therefore, appropriate to permit the transporting of counterfeit notes and coins between competent national authorities as well as institutions and bodies of the European Union. |
(4) |
The European Technical and Scientific Centre (ETSC) is now formally established within the Commission by Council Decision 2003/861/EC (4) and Commission Decision 2005/37/EC (5). Therefore, the provision stating that the ETSC communicates data to the Commission is no longer necessary. |
(5) |
Regulation (EC) No 1338/2001 should therefore be amended accordingly, |
HAS ADOPTED THIS REGULATION:
Article 1
Amendments
Regulation (EC) No 1338/2001 is hereby amended as follows:
1. |
Article 2 shall be amended as follows:
|
2. |
Article 4 shall be amended as follows:
|
3. |
Article 5 shall be amended as follows:
|
4. |
Article 6 shall be amended as follows:
|
Article 2
Entry into force
This Regulation shall enter into force on the 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 in accordance with the Treaty establishing the European Community.
Done at Brussels, 18 December 2008.
For the Council
The President
M. BARNIER
(2) Opinion of 17 December 2008 (not yet published in the Official Journal). Opinion delivered following non-compulsory consultation.
(4) Council Decision 2003/861/EC of 8 December 2003 concerning analysis and cooperation with regard to counterfeit euro coins (OJ L 325, 12.12.2003, p. 44).
(5) Commission Decision 2005/37/EC of 29 October 2004 establishing the European Technical and Scientific Centre (ETSC) and providing for coordination of technical actions to protect euro coins against counterfeiting (OJ L 19, 21.1.2005, p. 73).
(6) OJ L 177, 30.6.2006, p. 1.’;
(7) OJ L 319, 5.12.2007, p. 1.’;
(8) See the framework for the detection of counterfeits and fitness sorting by credit institutions and other professional cash handlers, available on the ECB website at the following address: http://www.ecb.europa.eu/pub/pdf/other/recyclingeurobanknotes2005.en.pdf’;
(9) The list published by the ECB is available at the following address: http://www.ecb.int/euro/cashhand/devices/results/html/index.fr.html
(10) The list published by the Commission is available at the following address: http://ec.europa.eu/anti_fraud/pages_euro/euro-coins/machines.pdf’;
22.1.2009 |
EN |
Official Journal of the European Union |
L 17/4 |
COUNCIL REGULATION (EC) No 45/2009
of 18 December 2008
amending Regulation (EC) No 1339/2001 extending the effects of Regulation (EC) No 1338/2001 laying down measures necessary for the protection of the euro against counterfeiting to those Member States which have not adopted the euro as their single currency
THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty establishing the European Community, and in particular Article 308 thereof,
Having regard to the proposal from the Commission,
Having regard to the opinion of the European Parliament,
Having regard to the opinion of the European Central Bank,
Whereas:
(1) |
By Regulation (EC) No 1339/2001 (1) the application of Regulation (EC) No 1338/2001 (2) was extended to non-participating Member States as defined in Regulation (EC) No 974/98 of 3 May 1998 on the introduction of the euro (3). |
(2) |
Regulation (EC) No 1338/2001 has been amended by Regulation (EC) No 44/2009 (4). However, it is important that the euro should also be protected in those Member States which have not adopted it as their single currency and the necessary steps should be taken to that end, in compliance with the principle of proportionality. |
(3) |
Regulation (EC) No 1339/2001 should therefore be amended accordingly, |
HAS ADOPTED THIS REGULATION:
Article 1
Article 1 of Regulation (EC) No 1339/2001 shall be replaced by the following:
‘Article 1
The application of Articles 1 to 11 of Regulation (EC) No 1338/2001 as amended by Regulation (EC) No 44/2009 (5) shall be extended to those Member States which have not adopted the euro as their single currency.
Article 2
This Regulation shall enter into force on the 20th 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, 18 December 2008.
For the Council
The President
M. BARNIER
(1) OJ L 181, 4.7.2001, p. 11.
(3) OJ L 139, 11.5.1998, p. 1.
(4) See page 1 of this Official Journal.
(5) Council Regulation (EC) No 44/2009 of 18 December 2008 amending Regulation (EC) No 1338/2001 laying down measures necessary for the protection of the euro against counterfeiting (OJ L 17, 22.1.2009, p. 1).’
22.1.2009 |
EN |
Official Journal of the European Union |
L 17/5 |
COUNCIL REGULATION (EC) No 46/2009
of 18 December 2008
amending Regulation (EC) No 2182/2004 concerning medals and tokens similar to euro coins
THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty establishing the European Community, and in particular the third sentence of Article 123(4) thereof,
Having regard to the proposal from the Commission,
Having regard to the opinion of the European Central Bank (1),
Having regard to the opinion of the European Parliament,
Whereas:
(1) |
Council Regulation (EC) No 2182/2004 (2) prohibits those medals and tokens similar to euro coins. Experience gained implementing the prohibition of medals and tokens similar to euro coins has highlighted the need to clarify the protective provisions and to make the decision-making process more transparent. |
(2) |
The public may be led to believe that some medals and tokens have legal tender status, not only when they bear a design similar to euro coins but also when they bear certain elements of the designs on euro coins. Therefore specific elements of the designs on legal tender euro coins should not be reproduced in the way they are depicted on euro coins. In addition, symbols that are representative of the issuing Member State’s sovereignty should not be reproduced on medals and tokens in the way they are depicted on euro coins. |
(3) |
The Commission, after having consulted the counterfeit coin experts referred to in Commission Decision 2005/37/EC of 29 October 2004 establishing the European Technical and Scientific Centre (ETSC) and providing for coordination of technical actions to protect euro coins against counterfeiting (3), should specify whether the protective provisions referred to in Regulation (EC) No 2182/2004 have been respected and whether a metallic object is a medal/token. |
(4) |
The specific criteria that are employed by the Commission in declaring conformity with the protective provisions should be clarified and laid down. |
(5) |
The risk of mistaking a medal or a token bearing the terms ‘euro’, ‘euro cent’ or the euro symbol for a legal tender coin is greater where a nominal value is also associated with that medal or token. Therefore, in such cases, the indication ‘Not legal tender’ should be stamped on the obverse or the reverse of the medal or token concerned. |
(6) |
Regulation (EC) No 2182/2004 should therefore be amended accordingly, |
HAS ADOPTED THIS REGULATION:
Article 1
Amendments
Regulation (EC) No 2182/2004 is hereby amended as follows:
1. |
Article 2 shall be replaced by the following: ‘Article 2 Protective provisions 1. Subject to Articles 3 and 4, the production and sale of medals and tokens, and their importation and distribution for sale or for other commercial purposes, shall be prohibited in the following circumstances:
2. The Commission shall specify:
Subject to paragraph 1 of this Article, the Commission shall take into consideration, inter alia, the quantities of medals and tokens produced, the selling price, the packaging, the inscriptions on the medals and tokens and advertisement of them.’; |
2. |
Article 3(1) shall be replaced by the following: ‘1. Medals and tokens bearing the terms “euro” or “euro cent” or the euro symbol without an associated nominal value shall not be prohibited when their size is outside the reference band, unless a design similar to one of the elements referred to in Article 2(1)(c) appears on their surface.’; |
3. |
Article 4 shall be replaced by the following: ‘Article 4 Derogations by authorisation The Commission may grant specific authorisations to use the terms “euro” or “euro cent” or the euro symbol on the surface of medals and tokens, under controlled conditions of use, in cases where no risk of confusion exists. In such cases, the economic operator concerned within a Member State shall be clearly identifiable on the surface of the medal or token and, when the medal or token bears an associated nominal value, the indication “Not legal tender” must be stamped on the obverse or the reverse of the medal or token.’ |
Article 2
Entry into force
This Regulation shall enter into force on the 20th day following its publication in the Official Journal of the European Union.
This Regulation shall be binding in its entirety and directly applicable in the Member States in accordance with the Treaty establishing the European Community.
Done at Brussels, 18 December 2008.
For the Council
The President
M. BARNIER
(1) OJ C 283, 7.11.2008, p. 1.
(2) OJ L 373, 21.12.2004, p. 1.
(3) OJ L 19, 21.1.2005, p. 73.
22.1.2009 |
EN |
Official Journal of the European Union |
L 17/7 |
COUNCIL REGULATION (EC) No 47/2009
of 18 December 2008
amending Regulation (EC) No 2183/2004 extending to the non-participating Member States the application of Regulation (EC) No 2182/2004 concerning medals and tokens similar to euro coins
THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty establishing the European Community, and in particular Article 308 thereof,
Having regard to the proposal from the Commission,
Having regard to the Opinion of the European Parliament,
Having regard to the opinion of the European Central Bank (1),
Whereas:
(1) |
Council Regulation (EC) No 2183/2004 (2) extended the application of Council Regulation (EC) No 2182/2004 (3) to Member States other than the participating Member States as defined in Regulation (EC) No 974/98 of 3 May 1998 on the introduction of the euro (4). |
(2) |
Regulation (EC) No 2182/2004 has been amended by Council Regulation (EC) No 46/2009 (5). It is important that the rules concerning medals and tokens similar to euro coins should be uniform throughout the Community, and the requisite provisions should be adopted to that end. |
(3) |
Regulation (EC) No 2183/2004 should therefore be amended accordingly, |
HAS ADOPTED THIS REGULATION:
Article 1
Article 1 of Regulation (EC) No 2183/2004 shall be replaced by the following:
‘Article 1
The application of Regulation (EC) No 2182/2004 as amended by Regulation (EC) No 46/2009 (6) shall be extended to Member States other than the participating Member States as defined in Article 1(a) of Regulation (EC) No 974/98.
Article 2
This Regulation shall enter into force on the 20th 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, 18 December 2008.
For the Council
The President
M. BARNIER
(1) OJ C 283, 7.11.2008, p. 1.
(2) OJ L 373, 21.12.2004, p. 7.
(3) OJ L 373, 21.12.2004, p. 1.
(4) OJ L 139, 11.5.1998, p. 1.
(5) See page 5 of this Official Journal.
(6) Council Regulation (EC) No 46/2009 of 18 December 2008 amending Regulation (EC) No 2182/2004 concerning medals and tokens similar to euro coins (OJ L 17, 22.1.2009, p. 5).’
22.1.2009 |
EN |
Official Journal of the European Union |
L 17/8 |
COMMISSION REGULATION (EC) No 48/2009
of 21 January 2009
establishing the standard import values for determining the entry price of certain fruit and vegetables
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Council Regulation (EC) No 1234/2007 of 22 October 2007 establishing a common organisation of agricultural markets and on specific provisions for certain agricultural products (Single CMO Regulation) (1),
Having regard to Commission Regulation (EC) No 1580/2007 of 21 December 2007 laying down implementing rules for Council Regulations (EC) No 2200/96, (EC) No 2201/96 and (EC) No 1182/2007 in the fruit and vegetable sector (2), and in particular Article 138(1) thereof,
Whereas:
Regulation (EC) No 1580/2007 lays down, pursuant to the outcome of the Uruguay Round multilateral trade negotiations, the criteria whereby the Commission fixes the standard values for imports from third countries, in respect of the products and periods stipulated in Annex XV, Part A thereto,
HAS ADOPTED THIS REGULATION:
Article 1
The standard import values referred to in Article 138 of Regulation (EC) No 1580/2007 are fixed in the Annex hereto.
Article 2
This Regulation shall enter into force on 22 January 2009.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 21 January 2009.
For the Commission
Jean-Luc DEMARTY
Director-General for Agriculture and Rural Development
(1) OJ L 299, 16.11.2007, p. 1.
(2) OJ L 350, 31.12.2007, p. 1.
ANNEX
Standard import values for determining the entry price of certain fruit and vegetables
(EUR/100 kg) |
||
CN code |
Third country code (1) |
Standard import value |
0702 00 00 |
IL |
138,6 |
JO |
75,8 |
|
MA |
44,4 |
|
TN |
134,4 |
|
TR |
99,6 |
|
ZZ |
98,6 |
|
0707 00 05 |
JO |
155,5 |
MA |
116,0 |
|
TR |
132,3 |
|
ZZ |
134,6 |
|
0709 90 70 |
MA |
164,3 |
TR |
98,4 |
|
ZZ |
131,4 |
|
0805 10 20 |
EG |
56,8 |
IL |
49,6 |
|
MA |
64,1 |
|
TN |
61,5 |
|
TR |
62,6 |
|
ZZ |
58,9 |
|
0805 20 10 |
MA |
91,6 |
ZZ |
91,6 |
|
0805 20 30, 0805 20 50, 0805 20 70, 0805 20 90 |
CN |
63,5 |
EG |
88,6 |
|
IL |
68,2 |
|
JM |
93,4 |
|
PK |
46,6 |
|
TR |
77,2 |
|
ZZ |
72,9 |
|
0805 50 10 |
EG |
52,5 |
MA |
67,1 |
|
TR |
63,2 |
|
ZZ |
60,9 |
|
0808 10 80 |
CN |
79,9 |
MK |
32,6 |
|
TR |
67,5 |
|
US |
104,9 |
|
ZZ |
71,2 |
|
0808 20 50 |
CN |
66,8 |
KR |
148,7 |
|
TR |
97,0 |
|
US |
118,2 |
|
ZZ |
107,7 |
(1) Nomenclature of countries laid down by Commission Regulation (EC) No 1833/2006 (OJ L 354, 14.12.2006, p. 19). Code ‘ZZ’ stands for ‘of other origin’.
22.1.2009 |
EN |
Official Journal of the European Union |
L 17/10 |
COMMISSION REGULATION (EC) No 49/2009
of 21 January 2009
setting the allocation coefficient for the issuing of import licences applied for from 12 to 16 January 2009 for sugar products under tariff quotas and preferential agreements
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Council Regulation (EC) No 1234/2007 of 22 October 2007 establishing a common organisation of agricultural markets and on specific provisions for certain agricultural products (Single CMO Regulation) (1),
Having regard to Commission Regulation (EC) No 950/2006 of 28 June 2006 laying down detailed rules of application for the 2006/07, 2007/08 and 2008/09 marketing years for the import and refining of sugar products under certain tariff quotas and preferential agreements (2), and in particular Article 5(3) thereof,
Whereas:
(1) |
Applications for import licences were submitted to the competent authorities in the period from 12 to 16 January 2009 in accordance with Commission Regulation (EC) No 950/2006 and/or Council Regulation (EC) No 508/2007 of 7 May 2007 opening tariff quotas for imports into Bulgaria and Romania of raw cane sugar for supply to refineries in the marketing years 2006/07, 2007/08 and 2008/09 (3), for a total quantity equal to or exceeding the quantity available for order number 09.4319. |
(2) |
In these circumstances, the Commission should establish an allocation coefficient for licences to be issued in proportion to the quantity available and/or inform the Member States that the limit established has been reached, |
HAS ADOPTED THIS REGULATION:
Article 1
Licences shall be issued within the quantitative limits set in the Annex to this Regulation in respect of import licence applications submitted from 12 to 16 January 2009, in accordance with Article 4(2) of Regulation (EC) No 950/2006 and/or Article 3 of Regulation (EC) No 508/2007.
Article 2
This Regulation shall enter into force on the day of 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, 21 January 2009.
For the Commission
Jean-Luc DEMARTY
Director-General for Agriculture and Rural Development
(1) OJ L 299, 16.11.2007, p. 1.
(3) OJ L 122, 11.5.2007, p. 1.
ANNEX
ACP/India Preferential Sugar
Chapter IV of Regulation (EC) No 950/2006
2008/09 marketing year
Order No |
Country |
Week of 12.1.2009-16.1.2009: percentage of requested quantity to be granted |
Limit |
09.4331 |
Barbados |
100 |
|
09.4332 |
Belize |
100 |
|
09.4333 |
Côte d’Ivoire |
100 |
|
09.4334 |
Republic of the Congo |
100 |
|
09.4335 |
Fiji |
100 |
|
09.4336 |
Guyana |
100 |
|
09.4337 |
India |
0 |
Reached |
09.4338 |
Jamaica |
100 |
|
09.4339 |
Kenya |
100 |
|
09.4340 |
Madagascar |
100 |
|
09.4341 |
Malawi |
100 |
|
09.4342 |
Mauritius |
100 |
|
09.4343 |
Mozambique |
0 |
Reached |
09.4344 |
Saint Kitts and Nevis |
— |
|
09.4345 |
Suriname |
— |
|
09.4346 |
Swaziland |
0 |
Reached |
09.4347 |
Tanzania |
100 |
|
09.4348 |
Trinidad and Tobago |
100 |
|
09.4349 |
Uganda |
— |
|
09.4350 |
Zambia |
100 |
|
09.4351 |
Zimbabwe |
100 |
|
ACP/India Preferential Sugar
Chapter IV of Regulation (EC) No 950/2006
July-September 2009 marketing year
Order No |
Country |
Week of 12.1.2009-16.1.2009: percentage of requested quantity to be granted |
Limit |
09.4331 |
Barbados |
— |
|
09.4332 |
Belize |
— |
|
09.4333 |
Côte d’Ivoire |
— |
|
09.4334 |
Republic of the Congo |
— |
|
09.4335 |
Fiji |
— |
|
09.4336 |
Guyana |
— |
|
09.4337 |
India |
0 |
Reached |
09.4338 |
Jamaica |
— |
|
09.4339 |
Kenya |
— |
|
09.4340 |
Madagascar |
— |
|
09.4341 |
Malawi |
— |
|
09.4342 |
Mauritius |
— |
|
09.4343 |
Mozambique |
100 |
|
09.4344 |
Saint Kitts and Nevis |
— |
|
09.4345 |
Suriname |
— |
|
09.4346 |
Swaziland |
100 |
|
09.4347 |
Tanzania |
— |
|
09.4348 |
Trinidad and Tobago |
— |
|
09.4349 |
Uganda |
— |
|
09.4350 |
Zambia |
— |
|
09.4351 |
Zimbabwe |
— |
|
Complementary sugar
Chapter V of Regulation (EC) No 950/2006
2008/09 marketing year
Order No |
Country |
Week of 12.1.2009-16.1.2009: percentage of requested quantity to be granted |
Limit |
09.4315 |
India |
— |
|
09.4316 |
ACP Protocol signatory countries |
— |
|
CXL Concessions Sugar
Chapter VI of Regulation (EC) No 950/2006
2008/09 marketing year
Order No |
Country |
Week of 12.1.2009-16.1.2009: percentage of requested quantity to be granted |
Limit |
09.4317 |
Australia |
0 |
Reached |
09.4318 |
Brazil |
0 |
Reached |
09.4319 |
Cuba |
100 |
Reached |
09.4320 |
Other third countries |
0 |
Reached |
Balkans sugar
Chapter VII of Regulation (EC) No 950/2006
2008/09 marketing year
Order No |
Country |
Week of 12.1.2009-16.1.2009: percentage of requested quantity to be granted |
Limit |
09.4324 |
Albania |
100 |
|
09.4325 |
Bosnia and Herzegovina |
0 |
Reached |
09.4326 |
Serbia and Kosovo (1) |
100 |
|
09.4327 |
Former Yugoslav Republic of Macedonia |
100 |
|
09.4328 |
Croatia |
100 |
|
Exceptional import sugar and industrial import sugar
Chapter VIII of Regulation (EC) No 950/2006
2008/09 marketing year
Order No |
Type |
Week of 12.1.2009-16.1.2009: percentage of requested quantity to be granted |
Limit |
09.4380 |
Exceptional |
— |
|
09.4390 |
Industrial |
100 |
|
Additional EPA sugar
Chapter VIIIa of Regulation (EC) No 950/2006
2008/09 marketing year
Order No |
Country |
Week of 12.1.2009-16.1.2009: percentage of requested quantity to be granted |
Limit |
09.4431 |
Comoros, Madagascar, Mauritius, Seychelles, Zambia, Zimbabwe |
100 |
|
09.4432 |
Burundi, Kenya, Rwanda, Tanzania, Uganda |
100 |
|
09.4433 |
Swaziland |
100 |
|
09.4434 |
Mozambique |
0 |
Reached |
09.4435 |
Antigua and Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Haiti, Jamaica, Saint Kitts and Nevis, Saint Lucia, Saint Vincent and the Grenadines, Suriname, Trinidad and Tobago |
0 |
Reached |
09.4436 |
Dominican Republic |
0 |
Reached |
09.4437 |
Fiji, Papua New Guinea |
100 |
|
Import of sugar under the transitional tariff quotas opened for Bulgaria and Romania
Article 1 of Regulation (EC) No 508/2007
2008/09 marketing year
Order No |
Type |
Week of 12.1.2009-16.1.2009: percentage of requested quantity to be granted |
Limit |
09.4365 |
Bulgaria |
0 |
Reached |
09.4366 |
Romania |
100 |
|
(1) As defined by United Nations Security Council Resolution 1244 of 10 June 1999.
22.1.2009 |
EN |
Official Journal of the European Union |
L 17/15 |
COMMISSION REGULATION (EC) No 50/2009
of 21 January 2009
amending the representative prices and additional import duties for certain products in the sugar sector fixed by Regulation (EC) No 945/2008 for the 2008/2009 marketing year
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Council Regulation (EC) No 1234/2007 of 22 October 2007 establishing a common organisation of agricultural markets and on specific provisions for certain agricultural products (single CMO Regulation) (1),
Having regard to Commission Regulation (EC) No 951/2006 of 30 June 2006 laying down detailed rules for the implementation of Council Regulation (EC) No 318/2006 as regards trade with third countries in the sugar sector (2), and in particular Article 36(2), second subparagraph, second sentence thereof,
Whereas:
(1) |
The representative prices and additional duties applicable to imports of white sugar, raw sugar and certain syrups for the 2008/2009 marketing year are fixed by Commission Regulation (EC) No 945/2008 (3). These prices and duties have been last amended by Commission Regulation (EC) No 10/2009 (4). |
(2) |
The data currently available to the Commission indicate that those amounts should be amended in accordance with the rules and procedures laid down in Regulation (EC) No 951/2006, |
HAS ADOPTED THIS REGULATION:
Article 1
The representative prices and additional duties applicable to imports of the products referred to in Article 36 of Regulation (EC) No 951/2006, as fixed by Regulation (EC) No 945/2008 for the 2008/2009, marketing year, are hereby amended as set out in the Annex hereto.
Article 2
This Regulation shall enter into force on 22 January 2009.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 21 January 2009.
For the Commission
Jean-Luc DEMARTY
Director-General for Agriculture and Rural Development
(1) OJ L 299, 16.11.2007, p. 1.
(2) OJ L 178, 1.7.2006, p. 24.
(3) OJ L 258, 26.9.2008, p. 56.
ANNEX
Amended representative prices and additional import duties applicable to white sugar, raw sugar and products covered by CN code 1702 90 95 from 22 January 2009
(EUR) |
||
CN code |
Representative price per 100 kg net of the product concerned |
Additional duty per 100 kg net of the product concerned |
1701 11 10 (1) |
24,73 |
3,93 |
1701 11 90 (1) |
24,73 |
9,17 |
1701 12 10 (1) |
24,73 |
3,74 |
1701 12 90 (1) |
24,73 |
8,74 |
1701 91 00 (2) |
26,92 |
11,77 |
1701 99 10 (2) |
26,92 |
7,25 |
1701 99 90 (2) |
26,92 |
7,25 |
1702 90 95 (3) |
0,27 |
0,38 |
(1) For the standard quality defined in point III of Annex IV to Regulation (EC) No 1234/2007.
(2) For the standard quality defined in point II of Annex IV to Regulation (EC) No 1234/2007.
(3) Per 1 % sucrose content.
22.1.2009 |
EN |
Official Journal of the European Union |
L 17/17 |
COMMISSION REGULATION (EC) No 51/2009
of 15 January 2009
concerning the classification of certain goods in the Combined Nomenclature
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (1), and in particular Article 9(1)(a) thereof,
Whereas:
(1) |
In order to ensure uniform application of the Combined Nomenclature annexed to Regulation (EEC) No 2658/87, it is necessary to adopt measures concerning the classification of the goods referred to in the Annex to this Regulation. |
(2) |
Regulation (EEC) No 2658/87 has laid down the general rules for the interpretation of the Combined Nomenclature. Those rules apply also to any other nomenclature which is wholly or partly based on it or which adds any additional subdivision to it and which is established by specific Community provisions, with a view to the application of tariff and other measures relating to trade in goods. |
(3) |
Pursuant to those general rules, the goods described in column 1 of the table set out in the Annex should be classified under the CN code indicated in column 2, by virtue of the reasons set out in column 3 of that table. |
(4) |
It is appropriate to provide that binding tariff information which has been issued by the customs authorities of Member States in respect of the classification of goods in the Combined Nomenclature but which is not in accordance with this Regulation can, for a period of three months, continue to be invoked by the holder, under Article 12(6) of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (2). |
(5) |
The measures provided for in this Regulation are in accordance with the opinion of the Customs Code Committee, |
HAS ADOPTED THIS REGULATION:
Article 1
The goods described in column 1 of the table set out in the Annex shall be classified within the Combined Nomenclature under the CN code indicated in column 2 of that table.
Article 2
Binding tariff information issued by the customs authorities of Member States, which is not in accordance with this Regulation, can continue to be invoked for a period of three months under Article 12(6) of Regulation (EEC) No 2913/92.
Article 3
This Regulation shall enter into force on the twentieth day following that of 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, 15 January 2009.
For the Commission
László KOVÁCS
Member of the Commission
(2) OJ L 302, 19.10.1992, p. 1.
ANNEX
Description of the goods |
Classification (CN code) |
Reasons |
(1) |
(2) |
(3) |
Quilted rectangular article, measuring approx. 260 cm × 240 cm, consisting of three layers, the two outer layers are made of woven cotton fabric, the middle layer is synthetic wadding which constitutes the internal fitting. The upper layer has a sewn-on border, approx. 30 cm wide, of a contrasting colour. The layers are held together by decorative stitching. (bedspread) (See photograph No 645) (1) |
9404 90 90 |
Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 1(s) to Section XI and the wording of CN codes 9404, 9404 90 and 9404 90 90. Articles of bedding and similar furnishing which are internally fitted with any material are to be classified in heading 9404. See also the Harmonised System (HS) Explanatory Notes to heading 9404 paragraph (B) and subparagraph (B)(2), which explicitly mention quilts and bedspreads. Classification in heading 6304 is ruled out because Section XI does not cover bedding articles of Chapter 94 (see Note 1(s) to Section XI). Moreover, heading 6304 excludes furnishing articles of heading 9404 such as bedspreads (see also the HS Explanatory Notes to heading 6304, second paragraph). Accordingly the article is to be classified under CN Code 9404 90 90. |
(1) The photograph is purely for information.
22.1.2009 |
EN |
Official Journal of the European Union |
L 17/19 |
COMMISSION REGULATION (EC) No 52/2009
of 21 January 2009
initiating a ‘new exporter’ review of Council Regulation (EC) No 1174/2005 imposing a definitive anti-dumping duty on imports of hand pallet trucks and their essential parts originating in the People’s Republic of China, repealing the duty with regard to imports from one exporter in this country and making these imports subject to registration
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Council Regulation (EC) No 384/96 of 22 December 1995 on protection against dumped imports from countries not members of the European Community (1) (‘the basic Regulation’) and in particular Article 11(4) thereof,
After consulting the Advisory Committee,
Whereas:
A. REQUEST FOR A REVIEW
(1) |
The Commission has received an application for a ‘new exporter’ review pursuant to Article 11(4) of the basic Regulation. The application was lodged by Crown Equipment (Suzhou) Co. Ltd (‘the applicant’), an exporting producer in the People’s Republic of China (‘the country concerned’). |
B. PRODUCT
(2) |
The product under review is hand pallet trucks and their essential parts, i.e. chassis and hydraulics, originating in the People’s Republic of China, currently classifiable within CN codes ex 8427 90 00 and ex 8431 20 00. Hand pallet trucks are defined as trucks with wheels supporting lifting fork arms for handling pallets, designed to be manually pushed, pulled and steered, on smooth, level, hard surfaces, by a pedestrian operator using an articulated tiller. The hand pallet trucks are only designed to raise a load, by pumping the tiller, to a height sufficient for transporting and do not have any other additional functions or uses such as for example (i) to move and to lift the loads in order to place them higher or assist in storage of loads (high lifters); (ii) to stack one pallet above the other (stackers); (iii) to lift the load to a working level (scissor lifts); or (iv) to lift and to weigh the loads (weighing trucks) (‘the product concerned’). |
C. EXISTING MEASURES
(3) |
The measures currently in force are a definitive anti-dumping duty imposed by Council Regulation (EC) No 1174/2005 (2) under which imports into the Community of the product concerned originating in the People’s Republic of China, including the product concerned produced by the applicant, are subject to a definitive anti-dumping duty of 46,7 % with the exception of several companies expressly mentioned which are subject to individual duty rates. |
D. GROUNDS FOR THE REVIEW
(4) |
The applicant alleges that it operates under market economy conditions as defined in Article 2(7)(c) of the basic Regulation. It further alleges that it did not export the product concerned to the Community during the period of investigation on which the anti-dumping measures were based, i.e. the period from 1 April 2003 to 31 March 2004 (‘the original investigation period’) and that it is not related to any of the exporting producers of the product which are subject to the abovementioned anti-dumping measures. |
(5) |
The applicant further alleges that it began exporting the product concerned to the Community after the end of the original investigation period. |
E. PROCEDURE
(6) |
Community producers known to be concerned have been informed of the above application and have been given an opportunity to comment. No comments have been received. |
(7) |
Having examined the evidence available, the Commission concludes that there is sufficient evidence to justify the initiation of a ‘new exporter’ review, pursuant to Article 11(4) of the basic Regulation. Upon receipt of the claim mentioned below under 8(c), it will be determined whether the applicant operates under market economy conditions as defined in Article 2(7)(c) of the basic Regulation or alternatively whether the applicant fulfils the requirements to have an individual duty established in accordance with Article 9(5) of the basic Regulation. If so, the applicant’s individual margin of dumping shall be calculated and, should dumping be found, the level of the duty to which its imports of the product concerned into the Community should be subject shall be determined. |
(8) |
If it is determined that the applicant fulfils the requirements to have an individual duty established, it may be necessary to amend the rate of duty currently applicable to imports of the product concerned from companies not individually mentioned in Article 1(2) of Regulation (EC) No 1174/2005.
|
F. REPEAL OF THE DUTY IN FORCE AND REGISTRATION OF IMPORTS
(9) |
Pursuant to Article 11(4) of the basic Regulation, the anti-dumping duty in force should be repealed with regard to imports of the product concerned which are produced and sold for export to the Community by the applicant. At the same time, such imports should be made subject to registration in accordance with Article 14(5) of the basic Regulation, in order to ensure that, should the review result in a finding of dumping in respect of the applicant, anti-dumping duties can be levied retroactively from the date of the initiation of this review. The amount of the applicant possible future liabilities cannot be estimated at this stage of the proceeding. |
G. TIME LIMITS
(10) |
In the interest of sound administration, time limits should be stated within which:
|
H. NON-COOPERATION
(11) |
In cases in which any interested party refuses access to or does not provide the necessary information within the time limits, or significantly impedes the investigation, findings, affirmative or negative, may be made in accordance with Article 18 of the basic Regulation, on the basis of the facts available. |
(12) |
Where it is found that any interested party has supplied false or misleading information, the information shall be disregarded and use may be made, in accordance with Article 18 of the basic Regulation, of the facts available. If an interested party does not cooperate or cooperates only partially, and use of facts available is made, the result may be less favourable to that party than if it had cooperated. |
I. PROCESSING OF PERSONAL DATA
(13) |
It is noted that any personal data collected in this investigation will be treated in accordance with Regulation (EC) No 45/2001 of the European Parliament and of the Council of 18 December 2000 on the protection of individuals with regard to the processing of personal data by the Community institutions and bodies and on the free movement of such data (3). |
J. HEARING OFFICER
(14) |
It is also noted that if interested parties consider that they are encountering difficulties in the exercise of their rights of defence, they may request the intervention of the Hearing Officer of DG Trade. He acts as an interface between the interested parties and the Commission services, offering, where necessary, mediation on procedural matters affecting the protection of their interests in this proceeding, in particular with regard to issues concerning access to the file, confidentiality, extension of time limits and the treatment of written and/or oral submission of views. For further information and contact details, interested parties may consult the Hearing Officer’s web pages on the website of DG Trade (http://ec.europa.eu/trade), |
HAS ADOPTED THIS REGULATION:
Article 1
A review of Regulation (EC) No 1174/2005 is hereby initiated pursuant to Article 11(4) of Regulation (EC) No 384/96 in order to determine if and to what extent the imports of hand pallet trucks and their essential parts falling within CN codes ex 8427 90 00 and ex 8431 20 00 (TARIC codes 8427900011, 8427900019, 8431200011 and 8431200019) originating in the People’s Republic of China, produced and sold for export to the Community by Crown Equipment (Suzhou) Co. Ltd (TARIC additional code A929) should be subject to the anti-dumping duty imposed by Regulation (EC) No 1174/2005. For the purpose of this Regulation, hand pallet trucks shall be trucks with wheels supporting lifting fork arms for handling pallets, designed to be manually pushed, pulled and steered, on smooth, level, hard surfaces, by a pedestrian operator using an articulated tiller. The hand pallet trucks are only designed to raise a load, by pumping the tiller, to a height sufficient for transporting and do not have any other additional functions or uses such as for example (i) to move and to lift the loads in order to place them higher or assist in storage of loads (high lifters), (ii) to stack one pallet above the other (stackers), (iii) to lift the load to a working level (scissor lifts) or (iv) to lift and to weigh the loads (weighing trucks).
Article 2
The anti-dumping duty imposed by Regulation (EC) No 1174/2005 is hereby repealed with regard to the imports identified in Article 1 of the present Regulation.
Article 3
The customs authorities of the Member States are hereby directed, pursuant to Article 14(5) of Regulation (EC) No 384/96, to take the appropriate steps to register the imports identified in Article 1 of this Regulation. Registration shall expire nine months following the date of entry into force of this Regulation.
Article 4
1. Interested parties, if their representations are to be taken into account during the investigation, must make themselves known to the Commission, present their views in writing and submit the replies to the questionnaire mentioned in recital 8(a) of this Regulation or any other information, unless otherwise specified, within 40 days of the entry into force of this Regulation. Attention is drawn to the fact that the exercise of most procedural rights set out in the basic Regulation depends on the party making itself known within the aforementioned period. Interested parties may also apply in writing to be heard by the Commission within the same 40-day time limit.
2. Parties to the investigation wanting to comment on the appropriateness of Canada, which is proposed as a market economy third country for the purpose of establishing normal value in respect of the People’s Republic of China, must submit their comments within 10 days of the date of entry into force of this Regulation.
3. A duly substantiated claim for market economy treatment and/or individual treatment must reach the Commission within 40 days of the date of the entry into force of this Regulation.
4. All submissions and requests made by interested parties must be made in writing (not in electronic format, unless otherwise specified) and must indicate the name, address, e-mail address, telephone and fax numbers of the interested party. All written submissions, including the information requested in this Regulation, questionnaire replies and correspondence provided by interested parties on a confidential basis shall be labelled as ‘Limited’ (4) and, in accordance with Article 19(2) of Regulation (EC) No 384/96, shall be accompanied by a non-confidential version, which will be labelled ‘FOR INSPECTION BY INTERESTED PARTIES’.
Any information relating to the matter and/or any request for a hearing should be sent to the following address:
European Commission |
Directorate-General for Trade |
Directorate H |
Office: N-105 4/92 |
B-1040 Bruxelles/Brussel |
BELGIQUE/BELGIË |
Fax (32-2) 295 65 05 |
Article 5
This Regulation shall enter into force on the 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, 21 January 2009.
For the Commission
Catherine ASHTON
Member of the Commission
(2) OJ L 189, 21.7.2005, p. 1.
(4) This means that the document is for internal use only. It is protected pursuant to Article 4 of Regulation (EC) No 1049/2001 of the European Parliament and of the Council (OJ L 145, 31.5.2001, p. 43). It is a confidential document pursuant to Article 19 of Council Regulation (EC) No 384/96 (OJ L 56, 6.3.1996, p. 1) and Article 6 of the WTO Agreement on Implementation of Article VI of the GATT 1994 (Anti-dumping Agreement).
22.1.2009 |
EN |
Official Journal of the European Union |
L 17/23 |
COMMISSION REGULATION (EC) No 53/2009
of 21 January 2009
amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Accounting Standard (IAS) 32 and IAS 1
(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 1126/2008 (2) certain international standards and interpretations that were extant at 15 October 2008 were adopted. |
(2) |
On 14 February 2008, the International Accounting Standards Board (IASB) published amendments to International Accounting Standard (IAS) 32 Financial Instruments: Presentation and IAS 1 Presentation of Financial Statements — Puttable Financial Instruments and Obligations Arising on Liquidation, hereinafter ‘amendments to IAS 32 and IAS 1’. The amendments require certain instruments issued by companies that are currently classified as liabilities despite having characteristics similar to ordinary shares, to be classified as equity. Additional disclosures are required relating to those instruments and new rules should apply to their reclassification. |
(3) |
The consultation with the Technical Expert Group (TEG) of the European Financial Reporting Advisory Group (EFRAG) confirms that the amendments to IAS 32 and IAS 1 meet the technical criteria for adoption set out in Article 3(2) of Regulation (EC) No 1606/2002. In accordance with Commission Decision 2006/505/EC of 14 July 2006 setting up a Standards Advice Review Group to advise the Commission on the objectivity and neutrality of the European Financial Reporting Advisory Group's (EFRAG’s) opinions (3), the Standards Advice Review Group considered EFRAG's opinion on endorsement and advised the Commission that it is well balanced and objective. |
(4) |
Regulation (EC) No 1126/2008 should therefore be amended accordingly. |
(5) |
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 1126/2008 is amended as follows:
1. |
International Accounting Standard (IAS) 32 Financial Instruments: Presentation is amended as set out in the Annex to this Regulation; |
2. |
IAS 1 Presentation of Financial Statements is amended as set out in the Annex to this Regulation; |
3. |
International Reporting Financial Standard (IFRS) 7, IAS 39 and International Financial Reporting Interpretations Committee's (IFRIC) Interpretation 2 are amended in accordance with the amendments to IAS 32 and IAS 1 as set out in the Annex to this Regulation. |
Article 2
Each company shall apply the amendments to IAS 32 and to IAS 1, as set out in the Annex to this Regulation, at the latest, as from the commencement date of its first financial year starting after 31 December 2008.
Article 3
This Regulation shall enter into force on the third day following that of 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, 21 January 2009.
For the Commission
Charlie McCREEVY
Member of the Commission
(1) OJ L 243, 11.9.2002, p. 1.
(2) OJ L 320, 29.11.2008, p. 1.
(3) OJ L 199, 21.7.2006, p. 33.
ANNEX
INTERNATIONAL ACCOUNTING STANDARDS
IAS 32 |
Amendments to IAS 32 Financial Instruments: Presentation |
IAS 1 |
Amendments IAS 1 Presentation of Financial Statements |
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
AMENDMENTS TO IAS 32 FINANCIAL INSTRUMENTS: PRESENTATION AND IAS 1 PRESENTATION OF FINANCIAL STATEMENTS
PUTTABLE FINANCIAL INSTRUMENTS AND OBLIGATIONS ARISING ON LIQUIDATION
Amendments to IFRSs
This document sets out amendments to IAS 32 Financial Instruments: Presentation and IAS 1 Presentation of Financial Statements (as revised in 2007) and consequential amendments to IFRS 7 Financial Instruments: Disclosures, IAS 39 Financial Instruments: Recognition and Measurement and IFRIC 2 Members’ Shares in Co-operative Entities and Similar Instruments. This document also contains amendments to the Basis for Conclusions on IAS 32 and IAS 1 and the illustrative examples accompanying IAS 32. The amendments result from proposals that were contained in an exposure draft of proposed amendments to IAS 32 and IAS 1—Financial Instruments Puttable at Fair Value and Obligations Arising on Liquidation published in June 2006.
Entities shall apply these amendments for annual periods beginning on or after 1 January 2009. Earlier application is permitted. If entities apply these amendments for an earlier period, they shall disclose that fact.
Amendments to IAS 32
Financial Instruments: Presentation
In paragraph 11 of the Standard, the definitions of a financial asset and a financial liability are amended and the definition of a puttable instrument is added after the definition of fair value.
DEFINITIONS (SEE ALSO PARAGRAPHS AG3–AG23)
11 |
The following terms are used in this Standard with the meanings specified: … A financial asset is any asset that is:
A financial liability is any liability that is:
As an exception, an instrument that meets the definition of a financial liability is classified as an equity instrument if it has all the features and meets the conditions in paragraphs 16A and 16B or paragraphs 16C and 16D. … A puttable instrument is a financial instrument that gives the holder the right to put the instrument back to the issuer for cash or another financial asset or is automatically put back to the issuer on the occurrence of an uncertain future event or the death or retirement of the instrument holder. The heading before paragraph 15 and paragraph 16 is amended. After paragraph 16, a heading, paragraphs 16A and 16B, another heading, paragraphs 16C and 16D, another heading and paragraphs 16E and 16F are added. |
PRESENTATION
Liabilities and equity (see also paragraphs AG13-AG14J and AG25–AG29A)
… |
|
16 |
When an issuer applies the definitions in paragraph 11 to determine whether a financial instrument is an equity instrument rather than a financial liability, the instrument is an equity instrument if, and only if, both conditions (a) and (b) below are met.
A contractual obligation, including one arising from a derivative financial instrument, that will or may result in the future receipt or delivery of the issuer’s own equity instruments, but does not meet conditions (a) and (b) above, is not an equity instrument. As an exception, an instrument that meets the definition of a financial liability is classified as an equity instrument if it has all the features and meets the conditions in paragraphs 16A and 16B or paragraphs 16C and 16D. |
Puttable instruments
16A |
A puttable financial instrument includes a contractual obligation for the issuer to repurchase or redeem that instrument for cash or another financial asset on exercise of the put. As an exception to the definition of a financial liability, an instrument that includes such an obligation is classified as an equity instrument if it has all the following features:
|
16B |
For an instrument to be classified as an equity instrument, in addition to the instrument having all the above features, the issuer must have no other financial instrument or contract that has:
For the purposes of applying this condition, the entity shall not consider non-financial contracts with a holder of an instrument described in paragraph 16A that have contractual terms and conditions that are similar to the contractual terms and conditions of an equivalent contract that might occur between a non-instrument holder and the issuing entity. If the entity cannot determine that this condition is met, it shall not classify the puttable instrument as an equity instrument. |
Instruments, or components of instruments, that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation
16C |
Some financial instruments include a contractual obligation for the issuing entity to deliver to another entity a pro rata share of its net assets only on liquidation. The obligation arises because liquidation either is certain to occur and outside the control of the entity (for example, a limited life entity) or is uncertain to occur but is at the option of the instrument holder. As an exception to the definition of a financial liability, an instrument that includes such an obligation is classified as an equity instrument if it has all the following features:
|
16D |
For an instrument to be classified as an equity instrument, in addition to the instrument having all the above features, the issuer must have no other financial instrument or contract that has:
For the purposes of applying this condition, the entity shall not consider non-financial contracts with a holder of an instrument described in paragraph 16C that have contractual terms and conditions that are similar to the contractual terms and conditions of an equivalent contract that might occur between a non-instrument holder and the issuing entity. If the entity cannot determine that this condition is met, it shall not classify the instrument as an equity instrument. |
Reclassification of puttable instruments and instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation
16E |
An entity shall classify a financial instrument as an equity instrument in accordance with paragraphs 16A and 16B or paragraphs 16C and 16D from the date when the instrument has all the features and meets the conditions set out in those paragraphs. An entity shall reclassify a financial instrument from the date when the instrument ceases to have all the features or meet all the conditions set out in those paragraphs. For example, if an entity redeems all its issued non-puttable instruments and any puttable instruments that remain outstanding have all the features and meet all the conditions in paragraphs 16A and 16B, the entity shall reclassify the puttable instruments as equity instruments from the date when it redeems the non-puttable instruments. |
16F |
An entity shall account as follows for the reclassification of an instrument in accordance with paragraph 16E:
|
Paragraphs 17–19 are amended.
No contractual obligation to deliver cash or another financial asset (paragraph 16(a))
17 |
With the exception of the circumstances described in paragraphs 16A and 16B or paragraphs 16C and 16D, a critical feature in differentiating a financial liability from an equity instrument is the existence of a contractual obligation of one party to the financial instrument (the issuer) either to deliver cash or another financial asset to the other party (the holder) or to exchange financial assets or financial liabilities with the holder under conditions that are potentially unfavourable to the issuer. … |
18 |
The substance of a financial instrument, rather than its legal form, governs its classification in the entity’s statement of financial position. Substance and legal form are commonly consistent, but not always. Some financial instruments take the legal form of equity but are liabilities in substance and others may combine features associated with equity instruments and features associated with financial liabilities. For example:
|
19 |
If an entity does not have an unconditional right to avoid delivering cash or another financial asset to settle a contractual obligation, the obligation meets the definition of a financial liability, except for those instruments classified as equity instruments in accordance with paragraphs 16A and 16B or paragraphs 16C and 16D. For example: … |
Paragraphs 22, 23 and 25 are amended. After paragraph 22, paragraph 22A is added.
Settlement in the entity’s own equity instruments (paragraph 16(b))
22 |
Except as stated in paragraph 22A, a contract that will be settled by the entity (receiving or) delivering a fixed number of its own equity instruments in exchange for a fixed amount of cash or another financial asset is an equity instrument. For example, … |
22A |
If the entity’s own equity instruments to be received, or delivered, by the entity upon settlement of a contract are puttable financial instruments with all the features and meeting the conditions described in paragraphs 16A and 16B, or instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation with all of the features and meeting the conditions described in paragraphs 16C and 16D, the contract is a financial asset or a financial liability. This includes a contract that will be settled by the entity receiving or delivering a fixed number of such instruments in exchange for a fixed amount of cash or another financial asset. |
23 |
With the exception of the circumstances described in paragraphs 16A and 16B or paragraphs 16C and 16D, a contract that contains an obligation for an entity to purchase its own equity instruments for cash or another financial asset gives rise to a financial liability for the present value of the redemption amount (for example, for the present value of the forward repurchase price, option exercise price or other redemption amount). This is the case even if the contract itself is an equity instrument. One example … |
Contingent settlement provisions
25 |
A financial instrument may require the entity to deliver cash or another financial asset, or otherwise to settle it in such a way that it would be a financial liability, in the event of the occurrence or non-occurrence of uncertain future events (or on the outcome of uncertain circumstances) that are beyond the control of both the issuer and the holder of the instrument, such as a change in a stock market index, consumer price index, interest rate or taxation requirements, or the issuer’s future revenues, net income or debt-to-equity ratio. The issuer of such an instrument does not have the unconditional right to avoid delivering cash or another financial asset (or otherwise to settle it in such a way that it would be a financial liability). Therefore, it is a financial liability of the issuer unless:
|
Before paragraph 96, the heading is amended. After paragraph 96, paragraphs 96A–96C are added. After paragraph 97B, paragraph 97C is added.
EFFECTIVE DATE AND TRANSITION
96A |
Puttable Financial Instruments and Obligations Arising on Liquidation (Amendments to IAS 32 and IAS 1), issued in February 2008, required financial instruments that contain all the features and meet the conditions in paragraphs 16A and 16B or paragraphs 16C and 16D to be classified as an equity instrument, amended paragraphs 11, 16, 17–19, 22, 23, 25, AG13, AG14 and AG27, and inserted paragraphs 16A–16F, 22A, 96B, 96C, 97C, AG14A–AG14J and AG29A. An entity shall apply those amendments for annual periods beginning on or after 1 January 2009. Earlier application is permitted. If an entity applies the changes for an earlier period, it shall disclose that fact and apply the related amendments to IAS 1, IAS 39, IFRS 7 and IFRIC 2 at the same time. |
96B |
Puttable Financial Instruments and Obligations Arising on Liquidation introduced a limited scope exception; therefore, an entity shall not apply the exception by analogy. |
96C |
The classification of instruments under this exception shall be restricted to the accounting for such an instrument under IAS 1, IAS 32, IAS 39 and IFRS 7. The instrument shall not be considered an equity instrument under other guidance, for example IFRS 2 Share-based Payment. |
97C |
When applying the amendments described in paragraph 96A, an entity is required to split a compound financial instrument with an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation into separate liability and equity components. If the liability component is no longer outstanding, a retrospective application of those amendments to IAS 32 would involve separating two components of equity. The first component would be in retained earnings and represent the cumulative interest accreted on the liability component. The other component would represent the original equity component. Therefore, an entity need not separate these two components if the liability component is no longer outstanding at the date of application of the amendments. |
In the Appendix Application Guidance, paragraphs AG13 and AG14 are amended. After paragraph AG14, a heading, paragraphs AG14A–AG14D, another heading, paragraph AG14E, another heading, paragraphs AG14F–AG14I, another heading and paragraph AG14J are added.
Equity instruments
AG13 |
Examples of equity instruments include non-puttable ordinary shares, some puttable instruments (see paragraphs 16A and 16B), some instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation (see paragraphs 16C and 16D), some types of preference shares (see paragraphs AG25 and AG26), and warrants or written call options that allow the holder to subscribe for or purchase a fixed number of non-puttable ordinary shares in the issuing entity in exchange for a fixed amount of cash or another financial asset. An entity’s obligation to issue or purchase a fixed number of its own equity instruments in exchange for a fixed amount of cash or another financial asset is an equity instrument of the entity (except as stated in paragraph 22A). However, if such a contract contains an obligation for the entity to pay cash or another financial asset (other than a contract classified as equity in accordance with paragraphs 16A and 16B or paragraphs 16C and 16D), it also gives rise to a liability for the present value of the redemption amount (see paragraph AG27(a)). An issuer of non-puttable ordinary shares assumes a liability when it formally acts to make a distribution and becomes legally obliged to the shareholders to do so. This may be the case following the declaration of a dividend or when the entity is being wound up and any assets remaining after the satisfaction of liabilities become distributable to shareholders. |
AG14 |
A purchased call option or other similar contract acquired by an entity that gives it the right to reacquire a fixed number of its own equity instruments in exchange for delivering a fixed amount of cash or another financial asset is not a financial asset of the entity (except as stated in paragraph 22A). Instead, any consideration paid for such a contract is deducted from equity. |
The class of instruments that is subordinate to all other classes (paragraphs 16A(b) and 16C(b))
AG14A |
One of the features of paragraphs 16A and 16C is that the financial instrument is in the class of instruments that is subordinate to all other classes. |
AG14B |
When determining whether an instrument is in the subordinate class, an entity evaluates the instrument’s claim on liquidation as if it were to liquidate on the date when it classifies the instrument. An entity shall reassess the classification if there is a change in relevant circumstances. For example, if the entity issues or redeems another financial instrument, this may affect whether the instrument in question is in the class of instruments that is subordinate to all other classes. |
AG14C |
An instrument that has a preferential right on liquidation of the entity is not an instrument with an entitlement to a pro rata share of the net assets of the entity. For example, an instrument has a preferential right on liquidation if it entitles the holder to a fixed dividend on liquidation, in addition to a share of the entity’s net assets, when other instruments in the subordinate class with a right to a pro rata share of the net assets of the entity do not have the same right on liquidation. |
AG14D |
If an entity has only one class of financial instruments, that class shall be treated as if it were subordinate to all other classes. |
Total expected cash flows attributable to the instrument over the life of the instrument (paragraph 16A(e))
AG14E |
The total expected cash flows of the instrument over the life of the instrument must be substantially based on the profit or loss, change in the recognised net assets or fair value of the recognised and unrecognised net assets of the entity over the life of the instrument. Profit or loss and the change in the recognised net assets shall be measured in accordance with relevant IFRSs. |
Transactions entered into by an instrument holder other than as owner of the entity (paragraphs 16A and 16C)
AG14F |
The holder of a puttable financial instrument or an instrument that imposes on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation may enter into transactions with the entity in a role other than that of an owner. For example, an instrument holder may also be an employee of the entity. Only the cash flows and the contractual terms and conditions of the instrument that relate to the instrument holder as an owner of the entity shall be considered when assessing whether the instrument should be classified as equity under paragraph 16A or paragraph 16C. |
AG14G |
An example is a limited partnership that has limited and general partners. Some general partners may provide a guarantee to the entity and may be remunerated for providing that guarantee. In such situations, the guarantee and the associated cash flows relate to the instrument holders in their role as guarantors and not in their roles as owners of the entity. Therefore, such a guarantee and the associated cash flows would not result in the general partners being considered subordinate to the limited partners, and would be disregarded when assessing whether the contractual terms of the limited partnership instruments and the general partnership instruments are identical. |
AG14H |
Another example is a profit or loss sharing arrangement that allocates profit or loss to the instrument holders on the basis of services rendered or business generated during the current and previous years. Such arrangements are transactions with instrument holders in their role as non-owners and should not be considered when assessing the features listed in paragraph 16A or paragraph 16C. However, profit or loss sharing arrangements that allocate profit or loss to instrument holders based on the nominal amount of their instruments relative to others in the class represent transactions with the instrument holders in their roles as owners and should be considered when assessing the features listed in paragraph 16A or paragraph 16C. |
AG14I |
The cash flows and contractual terms and conditions of a transaction between the instrument holder (in the role as a non-owner) and the issuing entity must be similar to an equivalent transaction that might occur between a non-instrument holder and the issuing entity. |
No other financial instrument or contract with total cash flows that substantially fixes or restricts the residual return to the instrument holder (paragraphs 16B and 16D)
AG14J |
A condition for classifying as equity a financial instrument that otherwise meets the criteria in paragraph 16A or paragraph 16C is that the entity has no other financial instrument or contract that has (a) total cash flows based substantially on the profit or loss, the change in the recognised net assets or the change in the fair value of the recognised and unrecognised net assets of the entity and (b) the effect of substantially restricting or fixing the residual return. The following instruments, when entered into on normal commercial terms with unrelated parties, are unlikely to prevent instruments that otherwise meet the criteria in paragraph 16A or paragraph 16C from being classified as equity:
|
Paragraph AG27 is amended and after paragraph AG29, paragraph AG29A is added.
AG27 |
The following examples illustrate how to classify different types of contracts on an entity’s own equity instruments:
|
AG29A |
Some types of instruments that impose a contractual obligation on the entity are classified as equity instruments in accordance with paragraphs 16A and 16B or paragraphs 16C and 16D. Classification in accordance with those paragraphs is an exception to the principles otherwise applied in this Standard to the classification of an instrument. This exception is not extended to the classification of non-controlling interests in the consolidated financial statements. Therefore, instruments classified as equity instruments in accordance with either paragraphs 16A and 16B or paragraphs 16C and 16D in the separate or individual financial statements that are non-controlling interests are classified as liabilities in the consolidated financial statements of the group. |
Amendments to IAS 1
Presentation of Financial Statements (as revised in 2007)
DEFINITIONS
After paragraph 8, paragraph 8A is added.
8A |
The following terms are described in IAS 32 Financial Instruments: Presentation and are used in this Standard with the meaning specified in IAS 32:
|
Information to be presented either in the statement of financial position or in the notes
After paragraph 80, paragraph 80A is added.
80A |
If an entity has reclassified
between financial liabilities and equity, it shall disclose the amount reclassified into and out of each category (financial liabilities or equity), and the timing and reason for that reclassification. |
After paragraph 136, a heading and paragraph 136A are inserted. Paragraph 138 is amended.
Puttable financial instruments classified as equity
136A |
For puttable financial instruments classified as equity instruments, an entity shall disclose (to the extent not disclosed elsewhere):
|
Other disclosures
138 |
An entity shall disclose the following, if not disclosed elsewhere in information published with the financial statements:
|
After paragraph 139A, paragraph 139B is added.
TRANSITION AND EFFECTIVE DATE
139B |
Puttable Financial Instruments and Obligations Arising on Liquidation (Amendments to IAS 32 and IAS 1), issued in February 2008, amended paragraph 138 and inserted paragraphs 8A, 80A and 136A. An entity shall apply those amendments for annual periods beginning on or after 1 January 2009. Earlier application is permitted. If an entity applies the amendments for an earlier period, it shall disclose that fact and apply the related amendments to IAS 32, IAS 39, IFRS 7 and IFRIC 2 Members’ Shares in Co-operative Entities and Similar Instruments at the same time. |
Amendments to IFRS 7, IAS 39 and IFRIC 2
Entities shall apply the following amendments to IFRS 7, IAS 39 and IFRIC 2 when they apply the related amendments to IAS 32 and IAS 1.
IFRS 7
Financial Instruments: Disclosures
Paragraph 3 is amended.
SCOPE
3 |
This IFRS shall be applied by all entities to all types of financial instruments, except:
|
After paragraph 44B, paragraph 44C is added.
EFFECTIVE DATE AND TRANSITION
44C |
An entity shall apply the amendment in paragraph 3 for annual periods beginning on or after 1 January 2009. If an entity applies Puttable Financial Instruments and Obligations Arising on Liquidation (Amendments to IAS 32 and IAS 1), issued in February 2008, for an earlier period, the amendment in paragraph 3 shall be applied for that earlier period. |
IAS 39
Financial Instruments: Recognition and Measurement
Paragraph 2(d) is amended.
SCOPE
2 |
This Standard shall be applied by all entities to all types of financial instruments except:
|
After paragraph 103E, paragraph 103F is added.
EFFECTIVE DATE AND TRANSITION
103F |
An entity shall apply the amendment in paragraph 2 for annual periods beginning on or after 1 January 2009. If an entity applies Puttable Financial Instruments and Obligations Arising on Liquidation (Amendments to IAS 32 and IAS 1), issued in February 2008, for an earlier period, the amendment in paragraph 2 shall be applied for that earlier period. |
IFRIC 2
Members’ Shares in Co-operative Entities and Similar Instruments
In the References section, the footnote is amended.
(*) |
In August 2005, IAS 32 was amended as IAS 32 Financial Instruments: Presentation. In February 2008 the IASB amended IAS 32 by requiring instruments to be classified as equity if those instruments have all the features and meet the conditions in paragraphs 16A and 16B or paragraphs 16C and 16D of IAS 32. |
Paragraphs 6 and 9 are amended and paragraph 14A is added.
CONSENSUS
6 |
Members’ shares that would be classified as equity if the members did not have a right to request redemption are equity if either of the conditions described in paragraphs 7 and 8 is present or the members’ shares have all the features and meet the conditions in paragraphs 16A and 16B or paragraphs 16C and 16D of IAS 32. Demand deposits, including current accounts, deposit accounts and similar contracts that arise when members act as customers are financial liabilities of the entity. |
9 |
An unconditional prohibition may be absolute, in that all redemptions are prohibited. An unconditional prohibition may be partial, in that it prohibits redemption of members’ shares if redemption would cause the number of members’ shares or amount of paid-in capital from members’ shares to fall below a specified level. Members’ shares in excess of the prohibition against redemption are liabilities, unless the entity has the unconditional right to refuse redemption as described in paragraph 7 or the members’ shares have all the features and meet the conditions in paragraphs 16A and 16B or paragraphs 16C and 16D of IAS 32. In some cases, the number of shares or the amount of paid-in capital subject to a redemption prohibition may change from time to time. Such a change in the redemption prohibition leads to a transfer between financial liabilities and equity. |
EFFECTIVE DATE
14A |
An entity shall apply the amendments in paragraphs 6, 9, A1 and A12 for annual periods beginning on or after 1 January 2009. If an entity applies Puttable Financial Instruments and Obligations Arising on Liquidation (Amendments to IAS 32 and IAS 1), issued in February 2008, for an earlier period, the amendments in paragraphs 6, 9, A1 and A12 shall be applied for that earlier period. |
In the Appendix (Examples of application of the consensus), paragraphs A1 and A12 are amended.
EXAMPLES OF APPLICATION OF THE CONSENSUS
A1 |
This appendix sets out seven examples of the application of the IFRIC consensus. The examples do not constitute an exhaustive list; other fact patterns are possible. Each example assumes that there are no conditions other than those set out in the facts of the example that would require the financial instrument to be classified as a financial liability and that the financial instrument does not have all the features or does not meet the conditions in paragraphs 16A and 16B or paragraphs 16C and 16D of IAS 32. |
Example 4
Classification
A12 |
In this case, CU750,000 would be classified as equity and CU150,000 would be classified as financial liabilities. In addition to the paragraphs already cited, paragraph 18(b) of IAS 32 states in part: … a financial instrument that gives the holder the right to put it back to the issuer for cash or another financial asset (a puttable instrument) is a financial liability, except for those instruments classified as equity instruments in accordance with paragraphs 16A and 16B or paragraphs 16C and 16D. The financial instrument is a financial liability even when the amount of cash or other financial assets is determined on the basis of an index or other item that has the potential to increase or decrease. The existence of an option for the holder to put the instrument back to the issuer for cash or another financial asset means that the puttable instrument meets the definition of a financial liability, except for those instruments classified as equity instruments in accordance with paragraphs 16A and 16B or paragraphs 16C a |
22.1.2009 |
EN |
Official Journal of the European Union |
L 17/37 |
COMMISSION REGULATION (EC) No 54/2009
of 21 January 2009
amending Council Regulation (EC) No 669/97 as regards the opening and management of Community tariff quotas for certain fish and fishery products originating in the Faroe Islands
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Council Regulation (EC) No 669/97 of 14 April 1997 opening and providing for the administration of Community tariff quotas for certain fish and fishery products originating in the Faroe Islands, defining detailed provisions for amending and adapting these measures and repealing Regulation (EC) No 1983/95 (1), and in particular Article 5(1) thereof,
Whereas:
(1) |
Decision No 2/2008 of the EC-Denmark/Faeroe Islands Joint Committee (2008/957/EC) (2) has amended Tables I and II of the Annex to Protocol 1 to the Agreement between the European Community, of the one part, and the Government of Denmark and the Home Government of the Faroe Islands, of the other part. |
(2) |
In the amended Protocol 1 to the Agreement, provision is made for three new annual tariff quotas covering import into the Community of certain fish and fishery products originating in the Faroe Islands. The new tariff quotas are to apply from 1 September 2008. In order to implement these new tariff quotas, it is necessary to adjust the list of fish and fishery products subject to tariff quotas laid down in Regulation (EC) No 669/97. |
(3) |
Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (3) provides for a system of management for tariff quotas, designed to be used following the chronological order of dates of acceptance of the customs declarations. For reasons of simplification and to ensure efficient management carried out in close cooperation between the authorities of the Faroe Islands, the customs authorities of the Member States and the Commission, that management system should apply to the tariff quotas provided for in Regulation (EC) No 669/97. |
(4) |
For the year 2008, the volumes of the tariff quotas provided for in this Regulation should be calculated as a pro rata of the basic volumes set out in Decision No 2/2008 (2008/957/EC), in proportion to the part of the year which has elapsed before the tariff quotas apply. |
(5) |
Regulation (EC) No 669/97 should therefore be amended accordingly. |
(6) |
In accordance with Decision No 2/2008 (2008/957/EC), the new tariff quotas are to apply from 1 September 2008. This Regulation should therefore apply from the same date. |
(7) |
The measures provided for in this Regulation are in accordance with the opinion of the Customs Code Committee, |
HAS ADOPTED THIS REGULATION:
Article 1
Regulation (EC) No 669/97 is amended as follows:
1. |
Article 2 is replaced by the following: ‘Article 2 The tariff quotas provided for in this Regulation shall be managed in accordance with Articles 308a, 308b and 308c of Regulation (EEC) No 2454/93.’ |
2. |
The Annex is amended as set out in the Annex to this Regulation. |
Article 2
This Regulation shall enter into force on the 20th day following its publication in the Official Journal of the European Union.
It shall apply from 1 September 2008.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 21 January 2009.
For the Commission
László KOVÁCS
Member of the Commission
(1) OJ L 101, 18.4.1997, p. 1.
(2) OJ L 338, 17.12.2008, p. 72.
(3) OJ L 253, 11.10.1993, p. 1.
ANNEX
In the Annex to Regulation (EC) No 669/97 the following rows are inserted:
Order No |
CN code |
TARIC subdivision |
Description |
Rate of duty |
Quota volume (tonnes) |
‘09.0672 |
ex 0305 59 80 |
80 |
Coalfish (Pollachius Virens), salted and dried |
0 |
From 1.9 to 31.12.2008: 250 From 1.1 to 31.12.2009 and thereafter from 1.1 to 31.12 of each year: 750 |
09.0674 |
ex 0307 91 00 ex 0307 99 18 ex 1605 90 30 |
10 10 30 |
Common whelk (Buccinum Undatum), live, fresh or chilled, frozen, prepared or preserved |
0 |
From 1.9. to 31.12.2008: 400 From 1.1.2009 to 31.12.2009 and thereafter from 1.1 to 31.12 of each year: 1 200 |
09.0676 |
ex 0306 14 90 |
10 |
Crab of the species Geryon affinis, frozen |
0 |
From 1.9. to 31.12.2008: 250 From 1.1.2009 to 31.12.2009 and thereafter from 1.1 to 31.12 of each year: 750’ |
III Acts adopted under the EU Treaty
ACTS ADOPTED UNDER TITLE V OF THE EU TREATY
22.1.2009 |
EN |
Official Journal of the European Union |
L 17/39 |
COUNCIL DECISION 2009/42/CFSP
of 19 January 2009
on support for EU activities in order to promote among third countries the process leading towards an Arms Trade Treaty, in the framework of the European Security Strategy
THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty on European Union, and in particular Article 13(3) and Article 23(1) thereof,
Whereas:
(1) |
On 12 December 2003 the European Council adopted a European Security Strategy which called for an international order based on effective multilateralism. The European Security Strategy acknowledges the United Nations Charter as the fundamental framework for international relations. Strengthening the United Nations, equipping it to fulfil its responsibilities and to act effectively, is a priority of the European Union. |
(2) |
On 6 December 2006 the United Nations General Assembly adopted Resolution 61/89 entitled ‘Towards an arms trade treaty: establishing common international standards for the import, export and transfer of conventional arms’. |
(3) |
In its conclusions of 11 December 2006, the Council welcomed the formal start of the process towards the elaboration of a legally binding international Arms Trade Treaty and noted with appreciation that a clear majority of UN Member States had supported the above referred Resolution, including all EU Member States. The Council reaffirmed that the EU and its Member States would play an active role in this process, and underlined the importance of cooperation in this process with other States and regional organisations. |
(4) |
The United Nations Secretary-General set up a Group of Governmental Experts (GGE) of 28 members to continue the consideration of a possible Arms Trade Treaty. The GGE met throughout 2008 and presented its conclusions during the ministerial week of the 63rd General Assembly. The Group concluded that further consideration was required and that efforts should be carried out, on a step-by-step basis, in an open and transparent manner, within the framework of the United Nations. The GGE encouraged those States in a position to do so, to render assistance to States in need, upon request. |
(5) |
In its conclusions of 10 December 2007, the Council underlined the importance of the UN-appointed GGE which it encouraged to move the process forward. The Council expressed its firm belief that a comprehensive, legally binding instrument, consistent with existing responsibilities of States under relevant international law and establishing common international standards for the import, export and transfer of conventional arms, would be a major contribution to tackling the undesirable and irresponsible proliferation of conventional arms. |
(6) |
In October 2008 the First Committee of the UN General Assembly adopted the resolution ‘Towards an arms trade treaty: establishing common international standards for the import, export and transfer of conventional arms’. All EU Member States co-sponsored the text. |
(7) |
The United Nations Institute for Disarmament Research (Unidir) supported this process by undertaking a two-part study consisting of two in-depth analyses of UN Member States’ views on the feasibility, scope and draft parameters of an Arms Trade Treaty. Unidir’s analyses contributed to advancing discussions on an Arms Trade Treaty through the identification of areas of consensus and divergence, as well as neglected areas. The analyses served as a useful input to the GGE. For these reasons, it is reasonable to entrust Unidir with the technical implementation of the activities under this Decision. |
(8) |
Based on the above Council conclusions, the EU should support this process, in order to reinforce the work that has been accomplished to date, by opening the debate to include States not members of the GGE, as well as to other actors such as civil society and industry, to develop the understanding of the issue and to contribute to broadening the recommendations made by the GGE, |
HAS DECIDED AS FOLLOWS:
Article 1
1. For the purpose of promoting among third countries the process leading towards an Arms Trade Treaty, the European Union shall support activities in order to further the following objectives:
(a) |
increase awareness by national and regional actors, United Nations Member States, civil society and industry, of the current international discussions around an Arms Trade Treaty; |
(b) |
reinforce the purpose of the United Nations Secretary-General’s Group of Governmental Experts (GGE) on an Arms Trade Treaty and strengthen the United Nations as the only forum that can deliver a truly universal instrument; |
(c) |
contribute to the better involvement of all United Nations Member States and regional organisations in the Arms Trade Treaty process; |
(d) |
encourage the exchange of views between States which are part of the GGE and those which are not part of it; |
(e) |
foster debate among United Nations Member States, particularly among those which are not part of the GGE; |
(f) |
promote an exchange of views among United Nations Member States, regional organisations, civil society and industry; |
(g) |
identify possible elements, the scope and the implications of an Arms Trade Treaty; and |
(h) |
share these debates and views with the whole international community. |
2. For achieving the above objectives, the EU will undertake the following project:
— |
organisation of a launching event, six regional seminars, a concluding seminar, including the dissemination of results, and a side-event in the margins of the 1st Committee (UNGA 64th session). |
A detailed description is set out in the Annex.
Article 2
1. The Presidency, assisted by the Secretary-General of the Council/High Representative (SG/HR) for the CFSP, shall be responsible for implementing this Decision. The Commission shall be fully associated.
2. The technical implementation of the project referred to in Article 1(2) shall be carried out by the United Nations Institute for Disarmament Research (Unidir). It shall perform this task under the control of the SG/HR, assisting the Presidency. For this purpose, the SG/HR shall enter into the necessary arrangements with Unidir.
3. The Presidency, the SG/HR and the Commission shall keep each other regularly informed about the project, in accordance with their respective competences.
Article 3
1. The financial reference amount for the implementation of the activities referred to in Article 1(2) shall be EUR 836 260, to be funded from the general budget of the European Union.
2. The expenditure financed by the amount stipulated in paragraph 1 shall be managed in accordance with the Community procedures and rules applicable to the general budget of the European Union.
3. The Commission shall supervise the proper management of the expenditure referred to in paragraph 2, which shall take the form of a grant. For this purpose, it shall conclude a financing agreement with Unidir. The financing agreement shall stipulate that Unidir is to ensure visibility of the EU contribution, appropriate to its size.
4. The Commission shall endeavour to conclude the financing agreement referred to in paragraph 3 as soon as possible after the taking of effect of this Decision. It shall inform the Council of any difficulties in that process and of the date of conclusion of the financing agreement.
Article 4
The Presidency, assisted by the SG/HR for the CFSP, shall report to the Council on the implementation of this Decision on the basis of regular reports following the organisation of each of the regional seminars and the final seminar prepared by United Nations Institute for Disarmament Research (Unidir). The Commission shall be fully associated and shall provide information on the financial aspects of the implementation of the project referred to in Article 1(2).
Article 5
This Decision shall take effect on the day of its adoption.
It shall expire 15 months after the date of conclusion of the financing agreement referred to in Article 3(3) or 6 months after the date of its adoption if no financing agreement has been concluded within that period.
Article 6
This Decision shall be published in the Official Journal of the European Union.
Done at Brussels, 19 January 2009.
For the Council
The President
P. GANDALOVIČ
ANNEX
1. Objective
The overall objective of this Council Decision is to promote the participation of all stakeholders in the discussion on an Arms Trade Treaty (ATT), integrate national and regional contributions to the international process under way, and to identify the scope and implication of a possible treaty on the trade in arms.
2. Project
2.1. Purpose of the project
The project will:
(a) |
increase awareness by national and regional actors, United Nations Member States, civil society and industry, of the current international discussions around an ATT; |
(b) |
reinforce the purpose of the United Nations Secretary-General’s Group of Governmental Experts (GGE) on an Arms Trade Treaty and strengthen the United Nations as the only forum that can deliver a truly universal instrument; |
(c) |
contribute to the better involvement of all United Nations Member States and regional organisations in the ATT process; |
(d) |
encourage the exchange of views between States which are part of the GGE and those which are not part of it; |
(e) |
foster debate among United Nations Member States, particularly among those which are not part of the GGE; |
(f) |
promote an exchange of views among United Nations Member States, regional organisations, civil society and industry; |
(g) |
identify possible elements, the scope and the implications of an ATT; and |
(h) |
share these debates and views with the whole international community. |
2.2. Results of the project
The project will:
(a) |
increase the awareness, knowledge and understanding of the ATT process; |
(b) |
involve new actors in the debate; |
(c) |
share national and regional concerns and ideas with the international discussions; and |
(d) |
feed ideas and suggestions into the content of an ATT, particularly on the scope and implications of an ATT. |
2.3. Description of the project
The project provides for the organisation of a launching event, six regional seminars, a final seminar to present overall results and a side-event in the margins of the 1st Committee (UNGA 64th session). The final seminar will be structured as follows: one-day OSCE countries regional seminar and one-day final seminar.
2.3.1. Launching event:
A launching event will take place over one day to present the aims of the project and seek inputs from civil society, researchers and NGOs to secure support for the project.
2.3.2. Regional seminars:
1. |
The regional seminars will take place over two days in a location to be determined in the target regions. The seminars will be structured in four parts to allow the following presentations and discussions to take place:
|
2. |
Participants in these regional seminars will include:
|
3. |
Depending on the size of the regions, between 30 and 40 participants are expected to participate in each seminar. |
4. |
A summary report of the discussions and recommendations will be produced after each seminar. This summary report will be made available online and on electronic storage devices. |
5. |
The regional seminars will take place according to the following groupings:
|
6. |
Suggested tentative locations for the seminars are:
|
7. |
Final locations will be determined to maximise resources and the available assistance at local level. The Presidency, assisted by the HR/SG, will be responsible for the final choice of location following the recommendations made by Unidir. |
2.3.3. Concluding seminar:
A concluding seminar will be organised after all six regional seminars have been hosted to present the discussions, recommendations and ideas on the ATT process to the international community. The final seminar will be structured as follows: one-day OSCE countries regional seminar and one-day final seminar.
2.3.4. Side-event at the 1st Committee (64th session of the UNGA)
A side event will be organised in the margins of the 1st Committee (64th session of the UNGA) to present to stakeholders gathered in New York with the results of the project to date.
2.3.5. Outputs — Publication
Each seminar will produce a short summary report of the discussions and of the recommendations and ideas put forward for an ATT. The seminar reports will be made available online and on electronic data storage devices for distribution.
A final report compiling the summary reports of the six regional meetings will be produced and presented for comments at the concluding seminar, and made available online and on electronic data storage devices for distribution.
3. Duration
The estimated implementation period of this project is 15 months.
4. Beneficiaries
The beneficiaries of this project are:
(a) |
all UN Member States, with particular emphasis on those not part of the GGE; |
(b) |
civil society and industry; |
(c) |
relevant regional organisations. |
5. Implementing entity
The Presidency, assisted by the SG/HR, is responsible for the implementation and supervision of this project. The Presidency will entrust the technical implementation to the United Nations Institute for Disarmament Research (Unidir).
In implementing the project Unidir shall cooperate with UN-ODA, the Stockholm International Peace Research Institute (Sweden) or the Foundation for Strategic Research (France). Unidir shall, where appropriate, work with institutions such as regional organisations, NGOs and industry.
Unidir will ensure the visibility of the EU contribution, appropriate to its size.
6. Financial reference amount to cover the costs of the project
The total cost of the project is EUR 836 260.
22.1.2009 |
EN |
Official Journal of the European Union |
L 17/s3 |
NOTE TO THE READER
The institutions have decided no longer to quote in their texts the last amendment to cited acts.
Unless otherwise indicated, references to acts in the texts published here are to the version of those acts currently in force.