• Each arm of the budgetary authority will take whatever steps are required to ensure that the results, which may be secured in the conciliation process, are respected throughout the current budgetary procedure.

ANNEX III

RULES FOR TDE TREATMENT OF FOOD AID EXPENDITURE

The institutions agree on the following reference prices for the products subject to refunds, in the calculation of the appropriations for food aid:

The amount of appropriations for food aid in these products, excluding transport costs, charged to heading 4 will be obtained by multiplying the prices set as above by the quantities corresponding to the structural food aid requirements of non member countries The amount of appropriations for food aid charged to the EAGGF Guarantee Section will be obtained by multiplying the difference between the reference prices set as above and the foreseeable price on the Community market by the quantities used in the preceding calculation.

In accordance with the joint statement by the three institutions on the adoption of the revision of the Financial Regulation and to ensure the proper financing of food aid without having to revise the financial perspective, compliance with the ceilings for headings 1 and 4 will not prevent a transfer between the headings in Chapter B 1 33 Refunds in connection with Community food aid) and Chapter B 7 20 (Food aid). The criteria for examining these transfers are those agreed by the European Parliament, the Council and the Commission in their statement of 12 February 1990.

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