
Article 1 
The third subparagraph of Article 5 of Regulation (EEC) No 1883/78 is hereby replaced by the following:
'By way of derogation from the first subparagraph, if the interest rate borne by a Member State is more than twice the uniform interest rate, the Commission may, for the financial years 2005 and 2006, in financing the interest costs incurred by that Member State, cover the amount which corresponds to the uniform rate of interest plus the difference between double that rate and the actual rate borne by the Member State.'
Article 2 
This Regulation shall enter into force on the day of its publication in the Official Journal of the European Union.
It shall apply to expenditure incurred from 1 October 2004.
This Regulation shall be binding in its entirety and directly applicable in all Member States.Done at Luxembourg, 26 April 2005.
For the Council
The President
F. BODEN