26. 7. 95 Official Journal of the European Communities No L 174/11 COMMISSION REGULATION (EC) No 1796/95 of 25 July 1995 laying down detailed rules for the implementation of assistance granted by the Financial Instrument for Fisheries Guidance (FIFG) for schemes defined by Regulation (EC) No 3699/93 THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Community, Having regard to Council Regulation (EC) No 3699/93 of 21 December 1993 laying down the criteria and arrange- ments regarding Community structural assistance in the fisheries and aquaculture sector and the processing and marketing of its products ('), as amended by Regulation (EC) No 1624/95(), and in particular Article 18 (3) thereof, Having regard to Council Regulation (EEC) No 2080/93 of 20 July 1993 laying down provisions for implementing Regulation (EEC) No 2052/88 as regards the Financial Instrument for Fisheries Guidance (), and in particular Article 9 (1) thereof, having regard to Council Regulation (EEC) No 4028/86 of 18 December 1986 on Community measures to improve and adapt structures in the fisheries and aquaculture sector (*), and in particular Articles 44 to 46 thereof and Council Regulation (EEC) No 4042/89 of 19 December 1989 on the improvement of the conditions under which fishery and aquaculture products are processed and marketed (), and in particular Article 15 thereof, in as much as these Articles are still applicable to certain grants, Whereas Article 1 of Regulation (EEC) No 2080/93 lays down that measures are to be financed within the general programming framework of the Structural Funds; Whereas the programmes must be executed in accordance with Council Regulation (EEC) No 4253/88 19 December 1988 laying down provisions for implementing Regula- tion (EEC) No 2052/88 as regards coordination of the activities of the different Structural Funds between them- selves and with the operations of the European Invest- ment Bank and the other existing financial instru- ments (%), as last amended by Regulation (EC) No 3193/94 (), and Title VI in .particular; Whereas, with the aim of standardizing payment applica- tions, a harmonized system of declarations of expenditure should be established ; () OJ No L 346, 31. 12. 1993, p. 1. () OJ No L 155, 6. 7. 1995, p. 1. () O] No L 193, 31. 7. 1993, p. 1. () OJ No L 376, 31. 12. 1986, p. 7. % OJ No L 388, 30. 12. 1989, p. 1. () O No L 374, 31. 12. 1988, p. 1. () OJ No L 337, 24. 12. 1994, p. 11. Whereas applications for the payment of balances must include certain information to facilitate verification that the expenditure complies with the provisions of the rele- vant programmes and Regulation (EC) No 3699/93; Whereas, although they have been repealed, the provi- sions of Regulations (EEC) No 4028/86 and (EEC) No 4042/89 remain applicable to applications for aid submitted before 1st January 1994 and approved by the Commission before 1 November 1994 ; whereas these requests have been included in the Commission Deci- sions approving the Community programmes for inter- ventions in the sector based on Article 4 (2) of Regulation (EC) No 3699/93; whereas the information required concerning projects based on Regulatons (EEC) No 4028/86 and (EEC) No 4042/89 must therefore be included in half-yearly statements and annual reports as stipulated by this Regulation ; Whereas the measures provided for in this Regulation are in accordance with the opinion of the Standing Manage- ment Committee for Fisheries Structures, HAS ADOPTED THIS REGULATION : Article 1 Half-yearly statements Half-yearly statements of eligble expenses incurred by final beneficiaries, as well as payments made to final beneficiaries, must be presented in accordance with the declaration in Annex L Article 2 Annual implementation reports Annual implementation reports which form an integral part of the monitoring and assessment arrangements referred to in Title VII of Regulation (EEC) No 4253/88 must be presented in accordance with the table contained in Annex II, each year before 1 April. Article 3 Payment applications 1. Payment applications must be presented to the Commission in accordance with the declaration contained in Annex I.