In this task, you are provided with an article of the legal acts. Your task is to classify it into three categories (Regulation, Decision and Directive) based on its content: 1) Regulation is a binding legislative act that must be applied in its entirety on a set date across all the member states (European Union countries). 2) Decision is binding on those to whom it is addressed (e.g. an European Union country or an individual company) and is directly applicable. 3) Directive is a legislative act that sets out a goal that all  must achieve. However, it is up to the individual countries to devise their own laws on how to reach these goals.

Article 1 (1) of Regulation (EEC) No 679/77 is hereby amended to read as follows:'1. The expenditure to be entered under Titles 6 and 7 of the budget and also under the budget headings for monetary compensatory amounts and accession compensatory amounts shall be calculated by applying coefficients to the expenditure declared by the Member States.' The coefficients applicable for the 1978 financial year are laid down in the Annex hereto.The coefficients may be revised, in particular where the representative rates are changed during the financial year. This Regulation shall enter into force on the third day following its publication in the Official Journal of the European Communities.It shall apply in respect of expenditure incurred from the beginning of the 1978 financial year.This Regulation shall be binding in its entirety and directly applicable in all Member States.
Regulation

The Annex to Directive 82/471/EEC shall be amended in accordance with the Annex hereto. The Member States shall bring into force the laws, regulations and administrative provisions necessary to comply with Article 1, not later than 30 June 1985. They shall immediately inform the Commission thereof. This Directive is addressed to the Member States.
Directive

In Article 2 (1) of Directive 70/357/EEC '31 December 1986' is replaced by '31 December 1988'. This Directive is addressed to the Member States.

Directive

