The subsection for EAGGF Guarantee Section expenditure shall include a monetary reserve, for which the entry, utilization and financing conditions are determined by Council Decision 88/377/EEC of 24 June 1988 concerning budgetary discipline (13), and Decision 88/376/EEC, Euratom of 24 June 1988 on the system of the Communities' own resources and by the provisions adopted for implementing the latter.
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