\n\t\t\t\t\t\t\t \t\t\tThe proposal for a technical regulation was aimed at including in the financial regulation of 21 December 1977 the amendments provided for in the draft for a new decision on budgetary discipline (creation of a reserve to guarantee loans issued by the Community to non-member countries together with a reserve for emergency aid) and the proposed setting-up of a guarantee fund, by way of an appropriate response to the amendments made to the Maastricht Treaty.\nThis had implications on two levels as far as the Financial Regulation was concerned:\n- recognition of the new reserves and the procedure to be used for their mobilisation;\n- the link between the general budget and the guarantee fund.\n�
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\n\t\t\t\t\t\t\t \t\t\tThe European Parliament tabled amendments seeking to introduce a reference to the Interinstitutional Agreement of 28 October 1993 which provided for the creation of a Guarantee Fund within the framework of the Community budget for loans to third States, to provide, as far as revenue was concerned, for a host structure for the various sources of endowment of the Fund, and to create, as far as expenditure was concerned, budget headings corresponding to lines created in the revenue section, and to provide for a synoptic table setting out all the operations carried out by the Fund. In addition, the European Parliament reserved the right to call for the conciliation procedure to be opened should the Council intend to depart from the text approved by Parliament.\n�
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