12. 11. 94 Official Journal of the European Communities No L 293/5 COUNCIL REGULATION (EC, EURATOM) No 2729/94 of 31 October 1994 amending Regulation (EEC, Euratom) No 1552/89 implementing Decision 88/376/EEC, Euratom on the system of the Communities’ own resources THE COUNCIL OF THE EUROPEAN UNION, Having regard to the Treaty establishing the European Community, and in particular Article 209 thereof, Having regard to the Treaty establishing the European Atomic Energy Community, and in particular Article 183 thereof, Having regard to Council Decision 88/376/EEC, Euratom of 24 June 1988 on the system of the Communities’ own resources (1), and in particular Article 8 (2) thereof, Having regard to the proposal from the Commission (2), Having regard to the opinion of the European Parliament (3), Having regard “to the opinion of the Court of Auditors (4), Whereas additional rules need to be laid down governing the arrangements whereby Member States make available to the Commission the own resources assigned to the Communities; Whereas Council Decision 94/729/EC of 31 October 1994 concerning budgetary discipline (5) provides for the entry in the general budget of the European Communities of a reserve relating to Community loans and loan guarantees to non-member countries and in those countries a reserve for emergency aid; Whereas amendments need to be made to Council Regulation (EEC, Euratom) No 1552/89 (6), to cover the entry of the own resources corresponding to these reserves, (1) O] No L 185, 15. 7. 1988, p. 24. (2) O] No C 68, 11. 3. 1993, p. 13. (3) OJ-No C 329, 6. 12. 1993, p. 111. (4) OJ No C 170, 21. 6. 1993, p. 33. (%) See page 14 of this Official Journal. (6) O] No L 155, 7. 6. 1989, p. 1. Regulation as last amended by Regulation (EEC, Euratom) No 3464/93 (O] No L 317, 18. 12. 1993, p. 1). . HAS ADOPTED THIS REGULATION: Article 1 Regulation (EEC, Euratom) No 1552/89 is hereby amended as follows: 1. in Article 10 (3), the first subparagraph shall be replaced by the following: ‘3. VAT resources, the additional resource — excluding an amount corresponding to the EAGGF (European Agricultural Guidance and Guarantee Fund) monetary reserve, to the reserve relating to loans and loan guarantees and to the reserve for emergency aid — and, where appropriate, GNP financial contributions shall be credited on the first working day of each month, the amounts being one-twelfth of the relevant totals in the budget, converted into national currencies at the rates of exchange of the last day of quotation of the calendar year preceding the budget year, as published in the Official Journal of the European Communities.’; 2. in Article 10 (3), the fifth subparagraph shall be replaced by the following: “The entry in respect of the EAGGF monetary reserve referred to in Article 6 of Decision 88/376/EEC, Euratom, the reserve relating to loans and loan guarantees and the emergency aid reserve created by . Council Decision 94/729/EC of 31 October 1994 on budgetary discipline (*) shall be made on the first working day of the month following the charging to the budget of the expenditure concerned and shall be limited to the said expenditure if charging is effected before the 16th day of the month. If such is not the case, the entry shall be made on the first working day of the second month after charging. By way of derogation from Article 6 of the Financial Regulation of 21 December 1977 applicable to the general budget of the European Communities (**), hereinafter referred to as ‘the Financial Regulation’, these entries shall be taken into account in the financial year to which they relate. However, if the situation as regards the implementation of the budget for the financial year is such that the entries relating to the EAGGF monetary