Le second rapport devra, à la lumière de l'expérience, d'une part identifier les rigidités de l'Accord interinstitutionnel et proposer des solutions pour y pallier, qui ne remettent pas en cause la discipline budgétaire; d'autre part, proposer les modifications appropriées dans la structure des perspectives financières pluriannuelles.
The second will seek to identify, in the light of experience, those areas where the Interinstitutional Agreement has proved insufficiently flexible and will put forward proposals designed to remedy the problems without compromising budgetary discipline; it will also include proposals for any adjustments needed to the structure of the financial perspective.