16. 12. 93 Official Journal of the European Communities No L 3151 (Acts whose publication is obligatory) COMMISSION REGULATION (EURATOM, ECSC, EC) No 3418/93 of 9 December 1993 laying down detalled rules for the implementation of certain provisions of the Financial Regulation of 21 December 1977 THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Coal and Steel Community, Having regard to the Treaty establishing the European Community, Having regard to the Treaty establishing the European Atomic Energy Community, Having regard to the Financial Regulation of 21 December 1977 applicable to the general budget of the European Communities (1), as last amended - by Council Regulation (Euratom, ECSC, EEC) No 610/90 (3), and in particular Article 126 thereof, After consulting the European Parliament and the Council, " Having regard to the opinions of the Court of Justice, the Court of Auditors and the Economic and Social Commiittee, Whereas certain provisions of Articles 11, 22, 23, 24, 25, 28, 29, 36, 37, 38, 41, 45, 46, 49, 53, 54, 57, 58, 60, 62, 63, 64, 65, 66, 70, 75, 94, 97, 123 and 128 of the Financial Regulation explicitly provide that detailed rules shall be drawn up for their implementation; ' Whereas Commission Regulation 86/610/EEC, Euratom, ECSC (%) requires a number of changes, in particular as a result of the revision of the Financial Regulation; Whereas implementing rules should be laid down to clarify the treatment of certain contributions by third parties to Community activities; Whereas it would be clearer and more rational to incorporate all the implementing rules in force in one text and to repeal Regulation 86/610/EEC, Euratom, ECSC; 1 (') OJ No L 356, 31. 12. 1977, p. 1 () OJ No L 70, 16. 3. 1990, p. 1. () O] No L 360, 19. 12. 1986, p. 1. Whereas the drawing-up of the rules in question does not preclude the drawing-up at a later date of other implementing rules for which no formal provision is made in the Financial Regulation but which might subsequently appear appropriate, . HAS ADOPTED THIS REGULATION: TITLE I CONDITIONS UNDER WHICH THE ECU IS TO BE APPLIED TO REVENUE AND EXPENDITURE (Article 11 (4) of the Financial Regulation) Article 1 Conversions between the ECU and national currencies shall as a rule be made at the daily ECU rate published in the Official Journal of the European Communities. However, for accounting purposes provided for in Articles 69 to 72 of the Financial Regulation, pursuant to Article 11 (4) of the Financial Regulation, conversion between the ECU and national currencies shall be made at the monthly ECU rates calculated on the basis of the rate on the penultimate working day of the month preceding that for which the rates are established. Article 2 Where commitment proposals and debt establishments are drawn up in a national currency, they shall be converted into ECU in accordance with the rule laid down in Article 1. The corresponding payment order and the recovery order must be drawn up in the same currency. The balance, expressed in ECU, of a commitment or of an established entitlement in a national currency shall be