The members of the group gave their opinion on other suggestions concerning the scope of the Directive, and in particular on the removal of financial and/or age thresholds for certain categories of objects in the Annex and on the deletion of the Annex, on fixing the burden of proof of due care and attention, and on the possibility for individuals to bring return proceedings.

A significant number of actions envisaged in the Action Plan (see, in particular, measures under sections 1.3.3. and 1.4.2.) had to be abandoned or delayed, either because they were superseded by events or because priorities shifted to other areas.

(4) These principles are recognised in the United Nations Convention of 1979 on the elimination of all forms of discrimination against women, the United Nations Convention of 1989 on the rights of the child, the Vienna Declaration of 1993 on the elimination of violence against women, the Declaration and Platform of Action adopted at the IVth Conference on women held in Beijing in 1995, the Declaration and the Plan of Action against the sex trade and the exploitation of minors adopted at the Stockholm Conference in 1996, and the Lisbon Declaration of 1998 on youth policies and programmes of the world conference of ministers of youth.

In order to meet the cut-off date of 2005, implementation of the action plan must be speeded up in five priority sectors: a "European passport" for issuers of securities, enhanced comparability of companies' financial statements, elimination of barriers to investment by pension funds and UCITS, improved functioning of cross-border sale and repurchase markets and a fundamental review of the Investment Services Directive.

In order to meet the cut-off date of 2005, implementation of the action plan must be speeded up in five priority sectors: a "European passport" for issuers of securities, enhanced comparability of companies' financial statements, elimination of barriers to investment by pension funds and UCITS, improved functioning of cross-border sale and repurchase markets and a fundamental review of the Investment Services Directive.

Whereas it is appropriate for that purpose to take such action as will ensure the elimination of the effects of such financial burdens or benefits with a view to achieving equality of treatment for all modes of transport ; whereas for certain classes of financial burden or benefit, such action may consist in their early termination ; whereas, in respect of other classes, such action must be carried out as part of a process of normalisation of the accounts of railway undertakings, a feature of such normalisation being the payment of compensation in respect of the effects of such financial burdens or benefits;