30.8.78 OfficialJournaloftheEuropeanCommunities NoL238/25
COMMISSION DECISION
of28July1978
amendingDecisions76/141/EECand76/147/EECconcerningthedischargeof
theaccountspresentedbytheFederalRepublicofGermanyinrespectofthe
EuropeanAgriculturalGuidanceandGuaranteeFund,GuaranteeSection,expen­
diturefor1971and1972
(OnlytheGermantextisauthentic)
(78/710/EEC)
THECOMMISSION OFTHEEUROPEAN
COMMUNITIES ,
HavingregardtotheTreatyestablishingtheEuropean
EconomicCommunity ,
HavingregardtoCouncilRegulation (EEC)No
729/70of21April1970onthefinancingofthe
commonagriculturalpolicy('),andinparticular
Article5(2)thereof,
AfterconsultingtheFundCommittee ,
WhereasunderArticle5(2)(b)ofRegulation (EEC)
No729/70theCommission ,onthebasisofthe
annualaccountspresentedbytheMemberStates,shall
dischargetheaccountsoftheauthoritiesandbodies
referredtoinArticle4thereof;
WhereasbyCommission Decisions76/141/EEC(2)
and76/147/EEC(3)of2December1975concerning
thedischargeoftheaccountspresentedbytheFederal
RepublicofGermanyinrespectoftheEuropeanAgri­
culturalGuidanceandGuaranteeFund,Guarantee
Section,expenditurefor1971and1972,partofthe
expendituredeclaredinrespectofcereals,covering
secondarytransportcostsincurredbyreasonofthe
terminationofleases,amountingtoDM30783381,
wasnotfinancedonthegroundsthatsuchtransport
operationsdidnotsatisfytheconditions ,particularly
asregardstheirnecessity,laiddowninArticle4(1)(g)
ofRegulation (EEC)No787/69;WhereastheCommissionauthorizedthetransport
operationsinquestionbyitsDecisionof29June
1978,havingregardtothejudgmentoftheCourtof
Justiceof4May1976inCase47/75(4);whereas,
consequently ,thecorresponding expenditureeffected
bytheFederalRepublicofGermanyinrespectofthe
1971and1972financialyearsshouldbefinancedby
andchargedagainsttheEAGGF,GuaranteeSection,
HASADOPTED THISDECISION :
Artidc1
1.TheAnnextoDecision76/141/EECishereby
replacedbyAnnex1hereto.
2.TheAnnextoDecision76/147/EECishereby
replacedbyAnnex2hereto.
Article2
ThisDecisionisaddressedtotheFederalRepublicof
Germany.
DoneatBrussels,28July1978.
FortheCommission
FinnGUNDELACH
Vice-President
(')OJNoL94,28.4.1970,p.13.
(2)OJNoL27,2.2.1976,p.3.
(3)OJNoL27,2.2.1976,p.15. H1976ECR,569.

NoL238/26 OfficialJournaloftheEuropeanCommunities 30.8.78
ANNEX 1
DischargeoftheaccountsoftheauthoritiesandbodiesempoweredintheFederalRepu­
blicofGermanytopaytheexpensesfinancedbytheEAGGF,GuaranteeSection,for1971
1.Fundsavailableafterdischargeofthe
accountsfor1971
2.Advancesreceivedfor1971
3.Totalavailabletocoverexpenditure foi
1971JM147860700000
DM1478607000-00i.e.403990983.61u.a.
i.e.403990983.61u.a.
4.Expenditureincurredin1971andcharged
againsttheEAGGF,GuaranteeSection
—BundeskasseHamburg-Jonas
—Einfuhr-undVorratsstelle furGetreide
—Einfuhr-undVorratsstelle fürFette
—Einfuhr-undVorratsstelle fürZucker
—Einfuhr-undVorratsstelle für
Schlachtvieh
—BundesamtfiirErnahrungundForstenDM627597497-06(>)
DM123849898.76
DM186284714-46
DM49200926.30(2)
DM3538178-25'
DM403638365-20i.e.171474725-97u.a.
i.e.33838770.15u.a.
i.e.50897462-97u.a.
i.e.13442876-04u.a.
i.e.966715.37u.a.
i.e.110283706-34u.a.
TotalDM1394109580-03 i.e.380904256.84u.a.
5.Fundsavailableafterdischargeofthe
accountsfor1971 DM84497419.97 i.e.23086726-77u.a.
(')IncludingDMIIIJ890-20paidbytheGAWIatFrankfurtforexportrefundsconcerningfoodaid.
(2)NotincludingthecreditbalanceofthesingleaccountasprovidedforunderArticle(2)ofRegulation (EEC)No7X7/69tobe
carriedovertothesingleaccountofthefollowingyear(DMI7446971S).

30.8.78 OfficialJournaloftheEuropeanCommunities NoL238/27
ANNEX2
DischargeoftheaccountsoftheauthoritiesandbodiesempoweredintheFederalRepu­
blicofGermanytopaytheexpensesfinancedbytheEAGGF,GuaranteeSection,for1972
1.Fundsavailableafterdischargeofthe
accountsfor1971
2.Advancesreceivedfor1972
3.Totalavailabletocoverexpenditurefor
1972DM 84497419.97
DM 180804000000
DM 1892537419-97i.e. 23086726.77 u.a .
i.e.494000000.00 u.a .
i.e.517086726.77 u.a .
4.Expenditureincurredin1972andcharged
againsttheEAGGF,GuaranteeSection
BundeskasseHamburg-Jonas
Einfuhr-undVorratsstelle fürGetreide
Einfuhr-undVorratsstelle fürFette
Einfuhr-undVorratsstelle fürZucker
Einfuhr-undVorratsstelle
Schlachtvieh
BundesamtfürErnahrungundForsteni.e.219522599-60u.a.
i.e.51022789-90u.a.
i.e.87711534-43u.a.
i.e.25777204.94u.a.
i.e.31177-03u.a.
i.e.104174479-49u.a.DM803452714-52(')
DM 18674341104
DM321024216-02
DM9434457008(-')
DM144107.93
DM381278594-94
TotalDM1786957614-53 i.e.488239785.39u.a.
5.Fundsavailableafterdischargeofthe
accountsfor1972 DM105579805.44 i.e.28846941-38u.a.
(')IncludingDM168426248paidbytheGAWIatFrankfurtforexportrefundsconcerningfoodaid.
(-')NotincludingthecreditbalanceofthesingleaccountasprovidedforunderArticle(2)ofRegulation (EEC)No787/69tobe
carriedtothesingleaccountofthefollowingyear(DM1590818.16).