28.12.2005 Official Journal of the European Union L 345/15 COMMISSION REGULATION (EC) No 2168/2005 of 23 December 2005 amending Regulation (EC) No 1831/94 concerning irregularities and the recovery of sums wrongly paid in connection with the financing of the Cohesion Fund and the organisation of an information system in this field THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Community, Having regard to Council Regulation (EC) No 1164/94 of 16 May 1994 establishing the Cohesion Fund ('), and in particular Article 12(4) thereof, Whereas: (1)  Commission Regulation (EC) No 1831/94 (%) applies to all eligible measures provided for in Article 3 of Regu- lation (EC) No 1164/94. (2)  Regulation (EC) No 1831/94 should be updated in order to enhance the effectiveness of the system for reporting irregularities. (3) It is necessary to specify that the definition of ‘irregu- larity’ used for the purposes of Regulation (EC) No 1831/94 is taken from Article 1(2) of Council Regulation (EC, Euratom) No 2988/95 of 18 December 1995 on the protection of the European Communities’ financial interests (3). (4) It is necessary to define the term ‘suspected fraud’, taking account of the definition of fraud contained in the Convention of 26 July 1995 on the protection of the European Communities’ financial interests (4). (5) It is necessary to align the definition of first adminis- trative or judicial finding of fact’ to the one included in Commission Regulation (EC) No 1681/94 of 11 July 1994 concerning irregularities and the recovery of sums wrongly paid in connection with the financing of the structural policies and the organisation of an infor- mation system in this field (°). (*) OJ L 130, 25.5.1994, p. 1. Regulation as last amended by the 2003 Act of Accession. L 312, 23.12.1995, p. 1. C 316, 27.11.1995, p. 49. L 178, 12.7.1994, p. 43. Regulation as amended by Regulation (EQ) No 2035/2005 (O] L 328, 15.12.2005, p. 8). (6) (10) (11) (12) It is also necessary to define the terms ‘bankruptcy’ and ‘economic operator’. In order to enhance the added value of the reporting system, the obligation to report cases of suspected fraud for the purposes of risk analysis should be more closely determined, and for this purpose the quality of the information supplied should be ensured. It should be clearly stated that Regulation (EC) No 1831/94 will remain applicable to cases of irregularities of less than EUR 10 000 already reported. It is necessary to specify the information needed for dealing with the cases for which an amount cannot be recovered or is not expected to be recovered. In order to reduce the burden imposed by reporting on the Member States and to improve efficiency, it is necessary to increase the minimum threshold above which irregularities have to be reported by Member States and to determine those cases in which no reporting obligation arises. Regulation (EC) No 1831/94 should apply without prejudice to Article 7 of Commission Regulation (EC) No 1386/2002 of 29 July 2002 laying down detailed rules for the implementation of Council Regulation (EC) No 1164/94 as regards the management and control systems for assistance granted from the Cohesion Fund and the procedure for making financial corrections (°). Account must be taken of the obligations arising out of 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 () and Directive 95/46/EC of the European Parliament and of the Council of 24 October 1995 on the protection of individuals with regard to the processing of personal data and on the free movement of such data (%). 201, 31.7.2002, p. 5. oy L () O] L 8, 12.1.2001, p. 1. ) O] L 281, 23.11.1995, p. 31. Directive as amended by Regulation (EC) No 1882/2003 (O] L 284, 31.10.2003, p. 1).