council regul ec euratom amend regul ec euratom establish guarante fund extern action council european union regard treati establish european commun articl thereof regard treati establish european atom energi commun articl thereof regard propos commiss regard opinion european parliament regard opinion court auditor guarante fund endow payment gener budget european commun interest invest resourc amount recov default debtor fund honour guarante experi function guarante fund ratio fund resourc guarante liabil princip increas unpaid interest due adequ payment guarante fund equal amount oper suffici attain target amount guarante fund attain target amount decemb provis rate review guarante fund exce target amount surplu paid back gener budget european commun commiss report european parliament council function fund account risk guarante fund expos enlarg commun regul ec euratom amend treati provid power pursuant articl ec treati articl euratom treati adopt regul adopt regul articl regul ec euratom amend articl paragraph replac quot target amount commun total outstand capit liabil aris oper increas unpaid interest due quot articl replac quot payment provid indent articl equival capit oper quot articl paragraph replac quot result activ guarante default resourc fund stand target amount rate provis oper rais target amount reach quot articl replac quot commiss submit european parliament council comprehens report function fund time conclus access agreement applic state decemb commiss submit council propos modif paramet fund quot articl regul enter forc januari regul bind entireti directli applic member state brussel council presid eichel oj oj opinion deliv octob oj