Article 2
1. For the purposes of this Regulation, the following definitions shall apply: (a) ‘budget period’ means the period from 1 October of one year to 30 September of the following year; (b) ‘budget year’ means the period from 16 October of one year to 15 October of the following year; (c) ‘basic products’ means products listed in Annex I to this Regulation; (d) ‘ingredients’ means basic products, products derived from the processing thereof, or products assimilated to those two categories that are used in the manufacturing of the goods and are listed in points (i), (ii), (iii), (v) and (vii) of Article 162(1)(a) and point (b) of Article 162(1) of Regulation (EC) No 1234/2007; (e) ‘goods’ means products not covered by Annex I to the Treaty but listed in Parts I to V of Annex XX to Regulation (EC) No 1234/2007 and in Annex II to this Regulation; (f) ‘the Agreement’ means the Agreement on Agriculture concluded during the Uruguay Round of multilateral trade negotiations; (g) ‘food aid’ means food aid operations meeting the conditions laid down in Article 10(4) of the Agreement; (h) ‘residues’ means the products of the manufacturing process, of compositions distinctly different from the goods actually exported and which cannot be marketed; (i) ‘by-products’ means the products or goods obtained in the course of the manufacturing process, of compositions or characteristics distinct from the goods actually exported and which are capable of being marketed; (j) ‘losses’ means the quantities of products or goods resulting from the manufacturing process, from the stage at which agricultural products are used unprocessed in the manufacture, other than the quantities of goods which are actually exported, other than residues and by-products and which cannot be marketed. 2. For the purposes of points (h), (i) and (j) of paragraph 1, the products obtained in the course of the manufacturing process, of composition distinct from the goods actually exported, sold against a payment representing exclusively the costs incurred for their disposal, shall not be considered as being marketed. For the purposes of point (j) of paragraph 1, the products or goods resulting from the manufacturing process, and which can be disposed of, whether or not against payment, only as animal feed, shall be assimilated to losses.