L 5/42 Official Journal of the European Union 9.1.2004 COMMISSION REGULATION (EC) No 28/2004 of 5 January 2004 implementing Regulation (EC) No 1177/2003 of the European Parliament and of the Council concerning Community statistics on income and living conditions (EU-SILC) as regards the detailed content of intermediate and final quality reports THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Community, Having regard to Regulation (EC) No 1177/2003 of the Euro- pean Parliament and the Council of 16 June 2003 concerning Community statistics on income and living conditions (EU- SILC) (), and in particular Article 15(2)(b) thereof, Whereas: (1) Regulation (EC) No 1177/2003 established a common framework for the systematic production of Community statistics on income and living conditions, encompassing comparable and timely cross-sectional and longitudinal data on income and on the level and composition of poverty and social exclusion at national and European Union levels. (2)  Pursuant to Article 15(2)(b) of Regulation (EC) No 1177/ 2003, implementing measures are necessary to deter- mine the detailed content of the intermediate report, relating to the common cross-sectional EU indicators based on the EU-SILC cross-sectional component, and the detailed content of the final quality report focusing on internal accuracy, which covers both cross-sectional and longitudinal components. (3)  The measures provided for in this Regulation are in accordance with the opinion of the Statistical Programme Committee, HAS ADOPTED THIS REGULATION: Atrticle 1 The definitions to be applied to the intermediate and final quality reports of the Community statistics on income and living conditions (EU-SILC) shall be as laid down in Annex L. Atticle 2 Quality evaluation criteria and the detailed content of the inter- mediate quality report to be produced by Member States, relating to the common cross-sectional EU indicators based on the cross-sectional component of the EU-SILC shall be as laid down in Annex IL Atticle 3 Quality evaluation criteria and the detailed content of the final quality report to be produced by Member States, relating to the EU-SILC cross-sectional and longitudinal components focussing on internal accuracy shall be as laid down in Annex IIL Atrticle 4 The content of the comparative intermediate and final quality reports to be produced by the Commission (Eurostat) shall be as laid down in Annex IV. Atrticle 5 This Regulation shall enter into force on the 20th day following that of its publication in the Official Journal of the European Union. This Regulation shall be binding in its entirety and directly applicable in all Member States. Done at Brussels, 5 January 2004. () OJ L 165, 3.7.2003, p. 1. For the Commission Pedro SOLBES MIRA Member of the Commission