A Council Regulation on the TACIS programme of aid and assistance to the countries of the former Soviet Union was approved by the Foreign Ministers of the Member States on 19 July 1993. The Regulation extends to the end of 1995 the Commission's mandate to plan and implement TACIS aid to the former USSR, including for the first time Mongolia, as well as enabling companies from Eastern and Central Europe and the Mediterranean to bid for contracts under the TACIS programme. Indicative Programmes will be established for each of the beneficiary states covering the three-year period, with provision for necessary amendment of these programmes during the period of application. On the basis of the Indicative Programmes, annual Action Programmes will be adopted. Technical assistance will be targeted at five priority sectors: - Human resources development: - Enterprise restructuring and development; - Infrastructures; - Energy, including nuclear safety; - Food production, processing and distribution. In addition to all economic operators from EC Member States and from the beneficiary states, all countries eligible for the PHARE programme and certain Mediterranean countries may participate in TACIS tenders under the following conditions: - They should have traditional, geographic, economic or trade links with the Newly Independent States; - The projects concerned should require specific forms of assistance particularly available in these countries; - The recipient country should agree to the "triangular" nature of the assistance, which must be marked on the invitations to tender, where possible; - The triangularity should, as a whole, not exceed 10% of the annual budgetary allocation; - The triangularity will be decided on a case-by-case basis. Provision has also been made in the new Regulation to use up to 10% of the funds available for TACIS, if the need arises, for humanitarian aid.