Article 1
With respect to irregularities arising from operations co-financed by the Structural Funds and the Cohesion Fund for the 2000-2006 programming period, Member States shall not be required to submit the following reports: (a) special reports under Article 5(2) of Regulation (EC) No 1681/94 and Regulation (EC) No 1831/94 in cases of simple bankruptcy referred to in the first indent of the second subparagraph of Article 3(1) of those Regulations unless expressly requested by the Commission; (b) reports under Article 5(2) of Regulation (EC) No 1681/94 and Regulation (EC) No 1831/94 in cases involving an amount of less than EUR 10 000 unless expressly requested by the Commission.