European Economic and Social Committee 26 October 1983, OPINION ON THE COMMUNICATION FROM THE COMMISSION TO THE COUNCIL ENTITLED " THE NEW SYSTEM FOR COKING COAL AND COKE FOR THE IRON AND STEEL INDUSTRY IN THE COMMUNITY "

31. 12.83 Official Journal of the European Communities No C 358/13 3.12. Financial record 3.12.1. The financial record attached to the propo- sal shows that the Regulation is necessary because the funds for infrastructure projects of Community interest are classified as non-obligatory expenditure.