
Article 1 
Regulation (EC) No 885/2006 is amended as follows:

1.. Article 6 is replaced by the following:
'
Article 6 
The annual accounts referred to in Article 8(1)(c)(iii) of Regulation (EC) No 1290/2005 shall include:

((a)) the assigned revenues referred to in Article 34 of Regulation (EC) No 1290/2005;
((b)) the expenditure of the EAGF after deduction of any undue payments not recovered at the end of the financial year other than those referred to under point (h), including any interests thereon, summarised by item and sub-item of the Community budget;
((c)) the expenditure of the EAFRD, by programme and measure. At the closure of the programme, any undue payments not recovered other than those referred to under point (h), including any interests thereon, shall be deducted from the expenditure of the financial year in question;
((d)) information regarding expenditure and assigned revenues or confirmation that the detail of each transaction is held on computer file at the disposal of the Commission;
((e)) a table of differences by item and sub-item or, in the case of the EAFRD, by programme and measure, between the expenditure and the assigned revenues declared in the annual accounts and that declared for the same period in the documents referred to in Article 4(1)(c) of Commission Regulation (EC) No 883/2006 of 21 June 2006 laying down detailed rules for the application of Council Regulation (EC) No 1290/2005 as regards the keeping of accounts by the paying agencies, declarations of expenditure and revenue and the conditions for reimbursing expenditure under the EAGF and the EAFRD, as far as the EAGF is concerned and Article 16(2) of that Regulation as far as the EAFRD is concerned, accompanied by an explanation for every difference;
((f)) separately, the amounts to be borne by, respectively, the Member State concerned and the Community in accordance with the first subparagraph of Article 32(5) and Article 32(6) of Regulation (EC) No 1290/2005;
((g)) separately, the amounts to be borne by, respectively, the Member State concerned and the Community in accordance with the first subparagraph of Article 33(8) and Article 33(7) of Regulation (EC) No 1290/2005;
((h)) the table of the undue payments to be recovered at the end of the financial year as a consequence of irregularities within the meaning of Article 1(2) of Council Regulation (EC, Euratom) No 2988/95, including any sanctions and interests thereon, following the model set out in Annex III to this Regulation;
((i)) an extract from the debtors ledger of the amounts to be recovered and credited to either the EAGF or the EAFRD other than those referred to in points (b), (c) and (h), including any sanctions and interests thereon, following the model set out in Annex IIIa;
((j)) a summary of intervention operations and a statement of the quantity and location of stocks at the end of the financial year;
((k)) confirmation that the details of each movement of intervention storage is held on the paying agency's files;'
2.. Annex I is amended in accordance with Annex I to this Regulation;
3.. Annex III is replaced by the text in Annex II to this Regulation;
4.. after Annex III, the text in Annex III to this Regulation is inserted as Annex IIIa.
Article 2 
This Regulation shall enter into force on the seventh day following its publication in the Official Journal of the European Union.
Points (1), (3) and (4) of Article 1 shall apply from 16 October 2007 in respect of financial year 2008 and following.
This Regulation shall be binding in its entirety and directly applicable in all Member States.Done at Brussels, 22 October 2007.
For the Commission
Mariann FISCHER BOEL
Member of the Commission
ANNEX I

Point 3(B) of Annex I to Regulation (EC) No 885/2006 is amended as follows:

((a)) the introductory phrase is replaced by the following:
'Information systems security shall be based on the criteria laid down in a version applicable in the financial year concerned of one of the following internationally accepted standards:';
((b)) point (i) is replaced by the following:
'
((i)) International Standards Organisation 27002: Code of practice for Information Security management (ISO),'.

ANNEX II


‘ANNEX III 
Member States shall provide per paying agency the information referred to in Article 6(h) by using the following table:

a b c d e f g h i j k l m n o p q r s t(l + m + n + o) u
Paying Agency Fund(reference to Regulation (EC) No 1290/2005, Article 3 or 4) Financial year n Currency unit Case identification number ECR identification if applicable Case included in the debtors' ledger? Beneficiary identification Programme closed?(only for EAFRD) Financial year of primary finding of irregularity Subject to judicial procedures Original amount to be recovered Total corrected amount(entire recovery period) Total recovered amount(entire recovery period) Amount declared irrecoverable Financial year of establishment of irrecoverability Reasons for irrecoverability Corrected amount(in financial year n) Recovered amount(in financial year n) Amount for which recovery is ongoing Amount to be credited to the Community budget
 3/4     y/n    y/n          
 3/4     y/n    y/n          
 3/4     y/n    y/n          
 3/4     y/n    y/n          
Total                    


ANNEX III


ANNEX IIIA 
Other outstanding amounts in the debtors' ledger to be credited to the EAGF and the EAFRD

Member States shall provide per paying agency the information referred to in Article 6(i) by using the following table:

a b c d e f g h
Paying Agency Fund Currency unit Balance15 October N-1 New cases(year N) Total recoveries(year N) Total corrections including irrecoverable amounts(year N) Amount to be recovered15 October N
       
