Explanatory memorandum by HM Treasury
SEC (2007) 500
PRELIMINARY DRAFT BUDGET (PDB) OF THE EUROPEAN COMMUNITIES
2008
SUBJECT MATTER
Commission Proposals, the Budget Structure and
the Annual Procedure
The Preliminary Draft Budget (PDB) sets out
the Commission's proposals for European Community expenditure
in 2008. It represents the first stage in the annual budget
procedure[1],
and provides the basis for subsequent negotiations between the
two arms of the Budgetary Authority (the Council and the European
Parliament), which will result in the adoption of the 2008 General
Budget in December.
5 JULY 2007
The context for each year's PDB is determined
by the multi-annual Financial Perspective (FP), which sets
out annual ceilings for six broad expenditure categories—Heading
1 Sustainable Growth; 2 Preservation and Management of Natural
Resources; 3 Citizenship, Freedom, Security and Justice; 4 The
European Union as a Global Partner; 5 Administration; and 6 Compensation
(which only applies to Bulgaria and Romania until 2009). The PDB
for 2008 will be the second of the FP for 2007-13.
The 2008 PDB is presented in Activity-Based
Budgeting (ABB) format whereby the Commission provides Activity
Statements on its proposed spending plans. ABB seeks to tie budgetary
resources to clear policy objectives, together with appropriate
performance indicators and evaluation measures. Negotiations on
the 2008 budget will be conducted on the basis of ABB documentation.
We expect the PDB to be published in 10 volumes,
covering a General Introduction, a General Statement of Revenue,
and expenditure proposals for nine separate EU institutions (European
Parliament, Council, Commission, Court of Justice, Court of Auditors,
Economic and Social Committee, Committee of the Regions, European
Ombudsman, European Data Protection Supervisor). In addition,
we expect the Commission to publish two sets of Working Documents,
known as Activity Statements and Financial Statements. These present
specific objectives, planned outputs, and performance measures
at the level of individual budget lines as well as higher-level
activity areas, in line with ABB.
PDB 2008—Overview
As European Commissioner for Financial Programming
and Budget, Dr. Dalia Grybauskaite, pointed out in her presentation
to the European Parliament in early May, the key message from
the Commission on the 2008 PDB is that for the first time spending
on growth and employment will represent the highest share of the
budget, ahead of agriculture and natural resources.
For commitment appropriations, the PDB
proposes a total of €129,166 million2[2].
This represents an increase of €2,591 million, or 2%, over
2007. The margin remaining under the global FP ceiling for commitments
is €3,137 million.
For payment appropriations, the PDB proposes
a total of €121,581 million. This represents an increase
of €6,084 million or 5.3% over 2007 levels. The margin remaining
under the global FP ceiling is €8,216 million. The proposed
level of payments is equivalent to 0.97% of EU Gross National
Income (GNI), just higher than for the agreed 2007 Budget when
it was 0.96% of EU GNI and significantly below the ceiling of
1.24% set by the Own Resources Decision.
Compulsory expenditure accounts for €44,053
million of total commitment appropriations and €44,057 million
of total payment appropriations. For Non-Compulsory expenditure,
commitment appropriations total €85,113 million and payment
appropriations total €77,524 million. There is a global decrease
in Compulsory expenditure of 1.2% for commitments and 1% for payments.
There is a global increase in Non-Compulsory expenditure of 3.8%
for commitments and 9.2% for payments.
Tables summarising the key figures of the 2008
PDB are provided in Annex 1 (in both Euros and Sterling).
PDB 2008—Detail of Proposed Expenditure
by Heading
Overall proposed expenditure on Heading 1 (Sustainable
Growth) is €57,148 million for commitment appropriations
and €50,161 million for payment appropriations, leaving a
margin of €87.6 million under the FP ceiling for commitments.
Heading 1 is divided into two further headings.
For Heading 1a (Competitiveness for Growth and
Employment). the PDB proposes €10,270 million for commitments
and €9,539 million for payments. This represents an increase
of €903 million, or 9.6%, for commitments and an increase
of €2,492 million, or 35.4%, for payments over 2007 levels.
The change in commitment appropriation levels is largely accounted
for by increases for programmes the Commission considers crucial
to the implementation of the Lisbon Strategy. These include:
— Seventh Research framework programme
(increased by €589 million, or 11%, against 2007 levels);
— Trans-European Networks (increased
by €119 million or 14%);
— Lifelong Learning (increased by £81
million or 9%); and
— Galileo (increased by £51 million
or 51%).
The change in payment appropriations is largely
accounted for by increases for:
— Seventh Research framework programme
(increased by €2,183 million or 54.5%);
— Trans-European Networks (increased
by €334 million or 88.8%);
— Lifelong Learning (increased by €165
million or 19.7%);
— Competitiveness and innovation framework
programme (increased by €92 million or 25.7%); and
— Decentralised agencies (increased
by €54 million or 24.9%).
For Heading lb (Cohesion for Growth and Employment),
the PDB proposes commitment appropriations of €46,878 million
and payment appropriations of €40,623 million. These represent
increases to commitments of €1,391 million or 3.1%, and to
payments of €2,832 million or 7.5% against 2007 levels. These
commitment and payment increases result particularly from proposed
expenditure devoted to the Cohesion Fund, which is set to rise
by more than 14% in 2008.
For Heading 2 (Preservation and Management of
Natural Resources), the PDB proposes commitments of €56,276
million and payments of €54,770 million. These represent
increases of €25.6 million or 0.05%, and €51.9 million
or 0.1% respectively compared to 2007. This leaves a margin of
€2,524 million under the ceiling for commitments.
Although overall expenditure under Heading 2
is set to remain relatively stable compared to 2007, there are
gradual percentage shifts within this policy area which amount
to fairly large sums. With regard to commitments, market-related
expenditure and direct aids to farmers decrease as a whole by
€212.6 million, whilst rural development programmes are set
to grow by €199.2 million (or 1.6%) to reach €12.5 billion—continuing
along the lines of the 2003 CAP reform and the associated modulation
of payments. Another noteworthy commitments increase is that of
€26.3 million (or 10.9%) for Life+, the environmental protection
programme.
With regard to payments, there is an effective
shift within market-related expenditure and direct aids from agricultural
markets to proposed spending on animal and plant health (health
and consumer protection), which increases by €182.4 million
(an increase of 516.6% on 2007). There is a proposed payment appropriations
increase for rural development programmes of €485 million
(4.5%) whilst payments for the European Fisheries Fund decrease
by €387.4 million (a decrease of 46.2% on 2007).
Overall, the proposed expenditure on Heading
3 (Citizenship Freedom, Security and Justice) is €1,288 million
for commitments and €1,190 million for payments. This represents
an increase in commitments of €17 million, or 1.3%, and a
decrease in payments of €12 million or 1%, against 2007 levels.
This leaves a margin of €74 million under the FP ceiling
for commitments. Heading 3 is divided into two further headings.
For Heading 3a (Freedom, Security and Justice),
the PDB proposes commitment appropriations of €691 million
and payment appropriations of €496 million. These represent
an increase to commitments of €67 million or 10.8%, and a
decrease to payments of €22.5 million or 4.8% against 2007
levels. This leaves a margin below the FP ceiling of €56
million.
The largest increase in commitments on 2007
concerns Solidarity and Management of Migration Flows (€76
million or 24%), which is set to reach €392.5 million in
commitment appropriations. With regard to payments, questions
will once again remain on absorption capacity in this area and
also for programmes under Fundamental rights and justice (where
an increase of €13.8 million or 28.3% is foreseen) and Decentralised
agencies (with an increase of €8.2 million or 9.5%).
For Heading 3b (Citizenship), the PDB proposes,
commitments of €597 million and payments of €693 million.
These represent overall decreases of €50 million or 7.8%
for commitments, and of €35 million or 4.8% for payments,
against 2007 levels. This leaves a margin below the ceiling for
commitments of €17.7 million. The decrease in commitments
is largely due to a decrease in funding of €85 million (or
81.8%) for Other actions and programmes relating to enlargement
(the transition facility for Romania and Bulgaria)—while
commitments for Public health and consumer protection and Media
2007 programmes within the sub-heading receive increases of €9
million and €18 million respectively. Similarly, in respect
of payments, the large decrease for enlargement associated programmes
of €37 million (or 24%) is offset by increases for Culture
2007-13 of €11.5 million (or 27.6%) and for Decentralised
agencies of €19 million (or 22.9%).
For Heading 4 (The EU as a Global Partner),
the PDB proposes commitments of €6,911 million and payments
of €7,917 million. These represent an increase in commitments
of €99 million or 1.5% and an increase in payments of €564
million or 7.7%, against 2007 levels. This leaves a margin of
€329 million below the Financial Perspective ceiling.
Some noteworthy increases to commitments include:
— Instrument for Pre-Accession (€119
million or 9.4%);
— Development Cooperation Instrument
(€41 million or 1.9%);
— Instrument for Stability (€40
million or 28.7%);
— Macroeconomic assistance (€34
million or 58.1%); and
— Common and Foreign Security Policy
(€41 million or 25.8%).
Development Cooperation continues to represent
the largest budgetary item at €2.2 billion.
Some noteworthy changes to payments include:
— Instrument for Pre-Accession (increase
of €368 million or 14.3% largely for regional policy and
agriculture and rural development);
— European Neighbourhood and Partnership
Instrument (increase of €43 million or 4%);
— Development Cooperation Instrument
(decrease of €30 million or 1.5%);
— Instrument for Stability (increase
of €38 million or 51.3%); and
— Common and Foreign Security Policy
(increase of €35 million or 29.5%).
For Heading 5 (Administration), the PDB proposes
commitments of €7,335.7 million and payments of €7,336
million. These represent increases of €393 million and €394
million or 5.7%, against 2007 levels. This leaves a margin for
commitments of €121 million below the ceiling. The increase
in resources is intended to provide for an extra 860 posts in
the EU institutions and bodies, for which enlargement remains
the main reason given, and for pensions provision for all institutions
which is set to increase by 10.2%.
For Heading 6 (Compensation), which now only
applies to Bulgaria and Romania, the PDB proposes commitments
and payments of €206 million. These represent decreases of
€238 million or 53.5%, against 2007 levels, leaving a margin
for commitments of €0.36 million below the ceiling. The heading
covers temporary measures foreseen in accession treaties such
as the Cash-Flow and Schengen Facilities agreed in those accession
negotiations.
MINISTERIAL RESPONSIBILITY
Treasury Ministers are responsible for the Government's
policy on the budget of the European Communities. Other Ministers
have interests in those parts of the budget that are of relevance
to their departments.
LEGAL AND
PROCEDURAL ISSUES
Legal basis: The PDB is presented under Article
272 of the EC Treaty.
European Parliament procedure: The European
Parliament (EP) participates fully in the budgetary process and
formally adopts the budget. The EP votes by a majority of its
members, or a three-fifths majority of the votes cast, depending
on the circumstances, and has the final say in setting non-compulsory
expenditure.
Voting procedure: The Council votes by qualified
majority and has the final say in setting the level of compulsory
expenditure.
Impact on United Kingdom Law: None.
Application to Gibraltar: Not applicable.
APPLICATION TO
THE EUROPEAN
ECONOMIC AREA
Not applicable.
SUBSIDIARITY
The EC Budget is a matter of exclusive Community
competence and the Commission's presentation of the PDB is required
by the Treaty.
POLICY IMPLICATIONS
The Community budget has significant financial
and policy implications. Since the UK is a net contributor to
the EC budget, it is in the UK's interest to control growth in
the budget, while working to achieve a more efficient use of resources.
The Government will work with like-minded Member States to maintain
budget discipline and subject all areas of EC spending to rigorous
scrutiny. However, it must be borne in mind that most EC spending
(including agriculture, structural funds and multi-annual programmes)
is largely pre-determined by previous decisions on the Financial
Perspective, and that in the annual budget process, the final
decision on much of the expenditure is taken by the European Parliament.
The Government's primary aim will be to respect
agreed and established budgetary principles. In particular, to
ensure that: spending delivers genuine value for money; global
appropriations for payments are based on realistic implementation
forecasts (to prevent the emergence of a large budget surplus);
Financial Perspective ceilings are respected, with full accordance
being given to the rules governing use of the Flexibility Instrument,
and; Activity-Based Budgeting is fully factored into the
budgeting process.
Key spending areas in the 2008 budget, which
the Government intends to examine in detail, include Heading 1a
(Competitiveness for growth and employment) where a high payments
increase of 35.4% has been proposed. Although the Commission has
presented these large increases as a reflection and acknowledgement
of new challenges in this spending area, the issue remains as
to whether such absorption capacity exists for such large increases
to be spent, and the Government will be seeking full justifications.
for this extra expenditure. On Heading 1b (Structural and Cohesion
Funds), where an increase of 7.5% is put forward for payments
and where there have been significant levels of under-spend in
previous years, the Government will also seek to achieve realistic
levels of payments that take into account genuine implementation
capacity.
Within Heading 4 (The European Union as a Global
Partner) it will be a Government priority to ensure that key spending
on development co-operation and external relations in certain
areas (including Afghanistan, assistance to sugar protocol countries
and the CFSP) is maintained at sufficient levels. Finally, Heading
5 (Administration), as last year, will be an area that the Government
will scrutinise particularly closely, once again questioning what
efforts have been made to find efficiency gains and economies
of scale. Working with other like-minded Member States, the Government
will also examine the level of vacancies, the redeployment of
staff and the reprioritisation of work in the administrations
of the EU institutions, agencies and bodies.
REGULATORY IMPACT
ASSESSMENT
Not applicable.
FINANCIAL IMPLICATIONS
The UK financing share of the 2008 PDB is estimated
as 17.1% before the abatement, or 12.3% after abatement.
The actual net financial cost to the UK of the 2008 EC Budget
will depend not only on the size of the budget that is finally
adopted, but also on the balance between different spending programmes
within the budget. This determines the level of UK receipts and
subsequently affects the size of the UK's abatement in the following
year.
CONSULTATION
Not applicable.
TIMETABLE
Discussion of the PDB began in Council's budget
committee on 3 May. On 13 July the Council will establish the
Draft Budget on the basis of these discussions, which will then
be forwarded to the European Parliament (EP). It is expected that
the Draft Budget will be debated by the EP in a plenary session
in October. The EP's amendments and modifications will be considered
at the Council's second reading in November. A revised Draft Budget
will then be submitted to the EP for its second reading, and formal
adoption of the budget is expected by mid-December.
Ed Balls
Economic Secretary
HM Treasury
6 June 2007
Annex 1
Table 1
SUMMARY OF 2008 PDB PROPOSALS—EUR MILLION
| Heading | 2007 Budget
| 2008 PDB | Change 2008-07
| Change 2008-07 % |
| CA (2) | PA (3)
| CA (2) | PA (3) | CA (2)
| PA (3) | CA (2) | PA (3)
|
| 1. Sustainable Growth | 54,854
| 44,837 | 57,148
| 50,161 | 2,294
| 5,324 | 4.2% |
11.9% |
1a. Competitiveness for Growth and Employment
| 9,368 | 7,047 | 10,270
| 9,539 | 903 | 2,492
| 9.6% | 35.4% |
| 1b. Cohesion for Growth and Employment |
45,487 | 37,790 | 46,878
| 40,623 | 1,391 | 2,832
| 3.1% | 7.5% |
2. Preservation and Management of Natural Resources
| 56,250 | 54,719
| 56,276 | 54,770
| 26 | 52 | 0.0%
| 0.1% |
Of which: Market related expenditure and direct payments
| 42,712 | 42,436 | 42,499
| 42,447 | -213 | 11
| -0.5% | 0.0% |
3. Citizenship, Freedom, Security and Justice
| 1,271 | 1,202 |
1,288 | 1,190 | 17
| -12 | 1.3% |
-1.0% |
3a. Freedom, Security and Justice
| 624 | 474 | 691
| 496 | 67 | 23
| 10.8% | 4.8% |
| 3b. Citizenship | 648 |
728 | 597 | 693 |
-50 | -35 | -7.8% |
-4.8% |
4. European Union as a Global Partner
| 6,812 | 7,353 |
6,911 | 7,917 | 99
| 564 | 1.5% |
7.7% |
| 5. Administration | 6,942
| 6,942 | 7,336 |
7,336 | 393 | 394
| 5.7% | 5.7% |
| 6. Compensation | 445
| 445 | 207 |
207 | -238 | -238
| -53.5% | -53.5%
|
| TOTAL (4) | 126,575
| 115,497 | 129,166
| 121,581 | 2,591
| 6,084 | 2.0% |
5.3% |
Margin |
| | 3,137 |
| | | |
|
| Compulsory expenditure | 44,597
| 44,487 | 44,053
| 44,057 | -544 |
-430 | -1.2% | -1.0%
|
| Non-compulsory expenditure | 81,979
| 71,010 | 85,113
| 77,524 | 3,135
| 6,514 | 3.8% |
9.2% |
Appropriations for payment as % of GNI
| | 0.96% |
| 0.97% | |
| | |
Notes
(2) CA = commitment appropriations
(3) PA = payment appropriations
(4) Due to rounding, the sum of the lines may not equal
the total.
Table 2
SUMMARY OF 2008 PDB PROPOSALS—GBP MILLION
Heading | 2007 Budget
| 2008 PDB | Change 2008-07
| Change 2008-07 % |
| CA (2) | PA (3)
| CA (2) | PA (3) | CA (2)
| PA (3) | CA (2) | PA (3)
|
| 1. Sustainable Growth | 37,306
| 30,494 | 38,866
| 34,115 | 1,560
| 3,621 | 4.2% |
11.9% |
1a. Competitiveness for Growth and Employment
| 6,371 | 4,793 | 6,985
| 6,487 | 614 | 1,695
| 9.6% | 35.4% |
| 1b. Cohesion for Growth and Management |
30,936 | 25,701 | 31,882
| 27,628 | 946 | 1926
| 3.1% | 7.5% |
| 2. Preservation and Management of Natural Resources
| 38,256 | 37,214
| 38,273 | 37,249
| 18 | 35 | 0.0%
| 0.1% |
Of which: Market related expenditure and direct payments
| 29,048 | 28,861 | 28,904
| 28,868 | -145 | 7
| -0.5% | 0.0% |
3. Citizenship, Freedom, Security and Justice
| 864 | 817 |
876 | 809 | 12
| -8 | 1.3% |
-1.0% |
3a. Freedom, Security and Justice
| 424 | 322 | 470
| 337 | 46 | 15
| 10.8% . | 4.8% |
| 3b. Citizenship | 441 |
495 | 406 | 471 |
-34 | -24 | -7.8% |
-4.8% |
4. European Union as a Global Partner
| 4,633 | 5,001 |
4,700 | 5,384 | 67
| 384 | 1.5% |
7.7% |
| 5. Administration | 4,721
| 4,721 | 4,989 |
4,989 | 267 | 268
| 5.7% | 5.7% |
| 6. Compensation | 303
| 301 | 141 |
140 | -161 | -162
| -53.5% | -53.5%
|
TOTAL (4) | 86,084
| 78,550 | 87,846
| 82,687 | 1,762
| 4,138 | 2.0% |
5.3% |
| Margin | |
| 2,133 | | |
| | |
| Compulsory expenditure | 30,330
| 30,256 | 29,960 | 29,963
| -370 | -292 | -1.2%
| -1.0% |
| Non-compulsory expenditure | 55,754
| 48,294 | 57,885 | 52,724
| 2,132 | 4,430 | 3.8%
| 9.2% |
Appropriations for payment as % of GNI
| | 0.96% |
| 0.97% | |
| | |
Notes
(2) CA = commitment appropriations
(3) PA = payment appropriations
(4) Due to rounding, the sum of the lines may not equal
the total.
Sterling figures converted at the exchange rate on 31 May
2007
£1= €1.4705
€1= £0.6801
Annex 2
GLOSSARY
ABATEMENT
The UK's VAT-based contributions are abated according to
a formula set out in the Own Resources Decision. Broadly this
is equivalent to 66% of the difference between what the UK contributes
to the EC Budget and the receipts which it gets, subject to the
following points:
— the abatement applies only in respect of spending
within the EU. Expenditure outside the EU (mainly aid) is excluded;
— the UK's contribution is calculated as if the
budget were entirely financed by VAT;
— the abatement is deducted from the UK's VAT contribution
a year in arrears.
ACTIVITY-BASED
BUDGETING (ABB)
ABB was introduced in 2002 to improve decision-making by
ensuring budget allocations more closely reflect pre-defined political
priorities and objectives. Similar to Public Service Agreements
in the UK, ABB requires the EC Budget to be based on a clear justification
for intervention and an evaluation of past performance. It also
requires SMART (Specific, Measurable, Achievable, Realistic and
Time-bound) objectives and future performance targets that focus
on delivering value for money for the EU taxpayer.
THE ANNUAL
BUDGET PROCEDURE
The Community's financial year runs from 1 January to 31
December. The rules governing decisions on the EC Budget are set
out in Article 272 of the EC Treaty and in the Inter-Institutional
Agreement. The timetable is s follows:
— establishment of the preliminary draft Budget
by the Commission, normally in May;
— establishment of the draft Budget by the Council
in late July;
— first reading by the Parliament in late October;
— second reading by the Council in mid-November;
and
— second reading by the Parliament and adoption
of the Budget in mid-December.
COMMITMENT AND
PAYMENT APPROPRIATIONS
The budget distinguishes between appropriations for commitments
and appropriations for payments. Commitment appropriations are
the total cost of legal obligations that can be entered into during
the current financial year, for activities that, in turn, will
lead to payments in the current and future years. Payment appropriations
are the amounts of money that are available to be spent during
the year arising from commitments in the budget for the current
or preceding years. Unused payment appropriations may, in exceptional
circumstances, be carried forward into the following year.
COMPULSORY AND
NON-COMPULSORY
EXPENDITURE
EC expenditure is regarded as either "compulsory"
or "non-compulsory". Compulsory expenditure is expenditure
necessarily resulting from the Treaty or from acts adopted in
accordance with the Treaty. It mainly includes agricultural guarantee
expenditure, including stock depreciation. The Council has the
final say in fixing its total.
The European Parliament has the final say in determining
the amount and pattern of non-compulsory expenditure. The growth
of this expenditure is governed by the "maximum rate of increase".
Article 272(9) of the EC Treaty provides a formula for determining
this rate, unless the budgetary authority agrees an alternative
figure. Under the Inter-Institutional Agreement the Council
and Parliament agree to accept maximum rates implied by the Financial
Perspective ceilings.
FINANCIAL PERSPECTIVE
The Financial Perspective (FP) forms the framework for Community
expenditure over a period of several years. The FP for 2007-13
sets expenditure ceilings for six distinct expenditure headings
(Sustainable Growth, Preservation and Management of Natural Resources,
Citizenship, Freedom, Security and Justice, The European Union
as a Global Partner, Administration, and Compensation), as well
as global ceilings for commitments and payments. The Budgetary
Authority (Council and European Parliament) is bound by these
ceilings in the annual budget negotiations.
FLEXIBILITY INSTRUMENT
The Flexibility Instrument was established under paragraph
24 of the 1999 Inter-Institutional Agreement, which allows for
expenditure in any given budget year of up to €200 million
above the FP ceilings established for one or more budget headings.
Any portion of the Flexibility Instrument unused at the end of
one year may be carried over for up to two subsequent years, but
the Flexibility Instrument should not as a rule be used to cover
the same needs two years running. The Flexibility Instrument is
intended for extraordinary expenditure and may only be used after
all possibilities for reallocating existing appropriations have
been exhausted. Both arms of the Budgetary Authority must agree
to a mobilisation of the Flexibility Instrument following a proposal
from the Commission.
INTER-INSTITUTIONAL
AGREEMENT
The Inter-Institutional Agreement (IIA) is a politically
and legally binding agreement that clarifies the EC's budgetary
procedure. Under the Treaty, the Council and the European Parliament
have joint responsibility for deciding the EC Budget on the basis
of proposals from the Comission. The IIA sets out the way in which
the three institutions will exercise their responsibilities in
accordance with the Treaty, and their respect for the revenue
ceilings laid down in the Own Resources Decision.
OWN RESOURCES
DECISION
The existing arrangements for financing the EC Budget are
set out in the Communities' Own Resources Decision (ORD). The
current ORD was agreed in September 2000, entered into UK law
in 2001 and took effect in 2002. It sets an own resources ceiling
on the amount the Communities can raise from Member States in
any one year. The ceiling is currently fixed at 1.24% of EU GNI
for payments and 1.31% for commitments. As the Communities are
not allowed to save, or borrow, revenue must equal expenditure.
Budget payments are therefore limited by the amount of Own Resources
that can be called up from Member States.
The ORD lays down four sources of Community revenue, or "own
resources":
— Customs duties including those on agricultural
products;
— Contributions based on VAT; and
— GNI-based contributions.
1
Terms in italics are explained in the glossary (Annex 2) Back
2
For Sterling equivalents of key figures quoted, please refer to
the tables in Annex 1 Back
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