5.2.2009 Official Journal of the European Union L 36/1 | (Acts adopted under the EC Treaty/Euratom Treaty whose publication is obligatory) REGULATIONS COUNCIL REGULATION (EC, EURATOM) No 105/2009 of 26 January 2009 amending Regulation (EC, Euratom) No 1150/2000 implementing Decision 2000/597/EC, Euratom on the system of the Communities’ own resources THE COUNCIL OF THE EUROPEAN UNION, (3) Having regard to the Treaty establishing the European Community, and in particular Article 279(2) thereof, Having regard to the Treaty establishing the European Atomic Energy Community, and in particular Article 183 thereof, Having regard to Council Decision 2007/436/EC, Euratom of 7 June 2007 on the system of the European Communities’ own resources (1), and in particular Article 8(2) thereof, Having regard to the proposal from the Commission, Having regard to the opinion of the European Parliament (3), Having regard to the opinion of the Court of Auditors (%), Whereas: (1) The European Council meeting in Brussels on 15 and 16 December 2005 issued a number of conclusions concerning the system of the Communities’ own ©6) resources, which led to the adoption of Decision 2007/436/EC, Euratom. (2)  Under Article 2(1)(a) of Decision 2007/436/EC, Euratom there is no distinction between agricultural levies and customs duties. () O] L 163, 23.6.2007, p. 17. (3) Opinion of the European Parliament of 21 October 2008 (not yet published in the Official Journal). * () O] C 192, 29.7.2008, p. 1. 0) 0 0 According to the second subparagraph of Article 2(5) of Decision 2007[436/EC, Euratom, for the period 2007- 2013, the Netherlands and Sweden shall benefit from a gross reduction of their respective gross national income (GNI) contributions to be financed by all Member States. There shall be no subsequent revision of the financing of that gross reduction in the event of subsequent modifi- cations of the GNI figure. Taking into account the fact that Decision 2007/436/EC, Euratom makes reference to GNI instead of gross national product (GNP), it is appropriate to align Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000 implementing Decision 94/728[EC, Euratom on the system of the Communities own resources (*). The system of the European Communities’ own resources no longer provides for the GNP financial contributions, therefore there is no longer any need to refer to them in Regulation (EC, Euratom) No 1150/2000. With a view to the efficient management of the Commission’s own resources accounts, specific provisions should be laid down in order to align the transmission of data and reporting periods with current banking practice. From the 2007 budget onwards, the Interinstitutional Agreement between the European Parliament, the Council and the Commission on budgetary discipline and sound financial management (®) no longer envisages a specific financing mechanism for the reserve relating to loans and loan guarantees and the reserve for emergency aid. The emergency aid reserve is entered in the budget as a provision and the reserve for loans and loan guarantees is considered a compulsory expenditure of the general budget. L 130, 31.5.2000, p. 1. C 139, 14.6.2006, p. 1.