council regul ec euratom decemb 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 access member state place addit possibl access account commun grant loan guarante loan access countri project execut countri loan guarante cover guarante fund remain outstand forc date access date ceas extern action commun cover directli gener budget european union longer guarante fund european invest bank inform commiss amount outstand oper commun guarante member state dai access report prepar commiss accord articl council regul ec euratom octob establish guarante fund extern action conclud amend paramet guarante fund account enlarg european union view amount inform need annual report requir articl regul ec euratom complex procedur accomplish submiss report time provid prepar extend regul ec euratom amend treati provid power articl ec treati articl euratom treati adopt regul adopt regul articl regul ec euratom amend articl subparagraph ad quot oper carri benefit countri purpos financ project countri fall scope regul effect date countri acced european union quot articl insert quot articl access member state european union target amount reduc amount calcul basi oper refer subparagraph articl order calcul amount reduct percentag rate refer subparagraph articl applic date access appli amount oper outstand date surplu paid back special head statement revenu gener budget european union quot articl date quot march quot replac quot quot articl regul enter forc dai public offici journal european union appli regul bind entireti directli applic member state brussel decemb council presid veerman oj oj regul amend regul ec euratom oj