
Article 1 
Annex I to Regulation (EC) No 138/2004 is amended as shown in Annex I to this Regulation.
Article 2 
Annex II to Regulation (EC) No 138/2004 is amended as shown in Annex II to this Regulation.
Article 3 
This Regulation shall enter into force on the 20th day following its publication in the Official Journal of the European Union.
This Regulation shall be binding in its entirety and directly applicable in all Member States.Done at Brussels, 20 June 2006.
For the Commission
Joaquín ALMUNIA
Member of the Commission
ANNEX I

Annex I to Regulation (EC) No 138/2004 is amended as follows:

1.. paragraph 2.096 is deleted;
2.. the following paragraph is inserted after paragraph 2.107:
'
(j)  2.107.1. In accordance with the convention of ESA 95, the value of indirectly measured financial intermediation services (FISIM) used by the agricultural industry should be recorded as intermediate consumption of the agricultural industry (cf. ESA 95, Annex I).
';
3.. the title of paragraph 2.108 is replaced by the following:
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(k) ';
4.. point (i) of paragraph 2.108 is replaced by the following:
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((i)) Billed bank charges (but not interest for bank loans)';
5.. paragraph 3.079 is replaced by the following:
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3.079. The value of the services provided by financial intermediaries being allocated among different customers, the actual payments or receipts of interest to or from financial intermediaries need to be adjusted to eliminate the margins that represent the implicit charges made by financial intermediaries. The estimated value of these costs should be subtracted from the interest paid by borrowers to financial intermediaries and added to the interest received by depositors. The costs are regarded as remuneration for services rendered by financial intermediaries to their clients and not as an interest payment (see 2.107.1 and 2.108(i); ESA 95, Appendix I, 4.51).
'

ANNEX II

In Annex II to Regulation (EC) No 138/2004, item 19.10 ‘Other goods and services’ is replaced by the following two items:

Item List of variables Transmission concerning reference year n
Novemberyear n(estimates) Januaryyear n + 1(estimates) Septemberyear n + 1
‘19.10 Financial intermediation services indirectly measured (FISIM) X X X
19.11 Other goods and services X X X’
