Commission Regulation (EC) No 884/2006 of  21 June 2006  laying down detailed rules for the application of Council Regulation (EC) No 1290/2005 as regards the financing by the European Agricultural Guarantee Fund (EAGF) of intervention measures in the form of public storage operations and the accounting of public storage operations by the paying agencies of the Member States
Date: 2006-06-21
Institutions: European Commission
Subjects: EAGGF Guarantee Section, agricultural expenditure, common agricultural policy, disclosure of information, management

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Official Journal of the European Union

L 171/35

COMMISSION REGULATION (EC) No 884/2006

of 21 June 2006

laying down detailed rules for the application of Council Regulation (EC) No 1290/2005 as regards the
financing by the European Agricultural Guarantee Fund (EAGF) of intervention measures in the form
of public storage operations and the accounting of public storage operations by the paying agencies
of the Member States

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European
Community,

Having regard to Council Regulation (EEC) No 1883/78 of
2 August 1978 laying down general rules for the financing of
interventions by the European Agricultural Guidance and Guar-
antee Fund, Guarantee Section (1), and in particular Article 9
thereof,

Having regard to Council Regulation (EC) No 1290/2005 of
21 June 2005 on the financing of the common agricultural
policy (2), and in particular Article 42 thereof,

Whereas:

(1)

(2)

Intervention measures to regulate agricultural markets
under Article 3(1)(b) of Regulation (EC) No 1290/2005 are
financed by the Community under the terms of the sectoral
agricultural legislation. As regards intervention measures
in the form of public storage, under Article 4 of Regula-
tion (EEC) No 1883/78 the amount to be financed by the
Community is determined by the annual accounts drawn
up by the paying agencies. That Regulation also laid down
the rules and conditions governing these accounts. Follow-
ing the creation, by Regulation (EC) No 1290/2005, of the
European Agricultural Guarantee Fund (EAGF), which has
replaced the European Agricultural Guidance and Guaran-
tee Fund (EAGGF), Guarantee Section, the corresponding
detailed implementing rules should be laid down.

Intervention measures in the form of public storage may be
financed only if the related expenditure is incurred by the
paying agencies designated by the Member States in accor-
dance with Article 10 of Regulation (EC) No 1290/2005.
However, performance of tasks relating, in particular, to the
administration and checking of intervention measures, with
the exception of payment of aid, may be delegated in accor-
dance with the second subparagraph of Article 6(1) of that
Regulation. It should also be possible for several paying
agencies to perform these tasks. It should also be laid down
that the management of certain public storage measures
may be entrusted to third parties, whether public or private
bodies, under the responsibility of the paying agency. It is
therefore appropriate to specify the scope of the responsi-
bility of the paying agencies in this context, specify their

(1) OJ L 216, 5.8.1978, p. 1. Regulation as last amended by Regulation

(EC) No 695/2005 (OJ L 114, 4.5.2005, p. 1).

(2) OJ L 209, 11.8.2005, p. 1. Regulation as amended by Regulation (EC)

(3)

(4)

(5)

(6)

obligations and determine under what conditions and
according to which rules the management of certain public
storage measures may be entrusted to third parties, whether
public or private bodies. In this case, it should be stipulated
that the bodies concerned must act under contract on the
basis of general obligations and principles defined in this
Regulation.

Expenditure on intervention measures in the form of pub-
lic storage may vary substantially. It is therefore necessary
to specify for each category of operation which expendi-
ture is eligible for Community financing and, in particular,
under what terms that expenditure can be covered, by lay-
ing down eligibility conditions and the methods for calcu-
lating eligible expenditure. In this connection, it should be
specified when such expenditure is to be booked on the
basis of the elements actually recorded by the paying agen-
cies or on the basis of standard amounts established by the
Commission.

So that Member States outside the euro zone can consoli-
date their expenditure and costs in their national currency
and in euro in a harmonised fashion, the terms under
which public storage operations are recorded in their
accounts and the exchange rate applicable should be
specified.

In view of the very different types of measures concerned
and the absence of homogeneous operative events, for the
purposes of determining the amount of Community
financing for expenditure on public storage, a single opera-
tive event should be established, on the basis of the
accounts drawn up and kept by the paying agencies to
which the various items of expenditure and revenue
recorded by the paying agencies are debited and credited.

the

Under Article 6 of Commission Regulation (EC)
No 883/2006 of 21 June 2006 laying down detailed rules
application of Council Regulation (EC)
for
No 1290/2005 as regards the keeping of accounts by the
paying agencies, declarations of expenditure and revenue
and the conditions for reimbursing expenditure under the
EAGF and the EAFRD (3), in order to have their public stor-
age expenditure reimbursed,
the paying agencies are
required to include in their declarations of expenditure the
values and amounts booked during the month following
the month to which the public storage operations relate. In
order to ensure that this procedure runs smoothly, it is
necessary to specify how the information needed to calcu-
late costs and expenditure is to be notified to the
Commission.

No 320/2006 (OJ L 58, 28.2.2006, p. 42).

(3) See page 1 of this Official Journal.

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Public intervention stock accounting must make it possible
to determine the amount of Community financing and, at
the same time, the situation of intervention stocks. To this
end, the paying agencies should be required to keep sepa-
rate stock records and financial accounts, containing the
elements needed to monitor stocks and ensure the finan-
cial management of expenditure and revenue generated by
public storage intervention measures.

by Member States, should be established. To ensure con-
sistency with the rules laid down in the other areas affected
by the financing of the common agricultural policy, the
notifications and exchanges of information provided for in
this Regulation should take place in accordance with
Article 18 of Regulation (EC) No 883/2006.

(13)

The paying agencies are required to enter in the accounts
elements relating to quantities, values and certain averages.
However, certain operations and expenditure should not
be entered in the accounts, because of certain circum-
stances, or should be booked in accordance with specific
rules. In order to avoid different treatment and to protect
the Community’s financial interests, such cases and cir-
cumstances should be specified, as should the arrange-
ments for entering them in the accounts.

The date on which the different elements of expenditure
and revenue resulting from public intervention storage
measures are to be entered in the accounts depends on the
type of operation and can be determined under the appli-
cable sectoral agricultural legislation. In this context, a gen-
eral rule is needed stipulating that the different elements
are to be entered in the accounts on the date on which the
physical operation resulting from the intervention measure
takes place, and specifying the special cases to be taken
into consideration.

and

Regulation

The measures in this Regulation replace those laid down in
Commission Regulation (EEC) No 411/88 of 12 February
1988 on the method and the rate of interest to be used for
calculating the costs of financing intervention measures
comprising buying-in, storage and disposal (1), Commis-
sion Regulation (EEC) No 1643/89 of 12 June 1989 defin-
ing the standard amounts to be used for financing material
operations arising from the public storage of agricultural
products (2)
(EEC)
Commission
No 2734/89 of 8 September 1989 on the factors to be
taken into consideration for determining expenditure pur-
suant to Article 37 (2) of Regulation (EEC) No 822/87 to
be financed by the EAGGF Guarantee Section (3), Council
Regulation (EEC) No 3492/90 of 27 November 1990 lay-
ing down the factors to be taken into consideration in the
annual accounts for the financing of intervention measures
in the form of public storage by the European Agricultural
Guidance and Guarantee Fund, Guarantee Section (4),
Commission Regulation (EEC) No 3597/90 of 12 Decem-
ber 1990 on the accounting rules for intervention mea-
storage and sale of
sures
agricultural
agencies (5)
and Commission Regulation (EEC) No 147/91 of 22 Janu-
ary 1991 defining and fixing the tolerances for quantity
losses of agricultural products in public intervention stor-
age (6), and Commission Regulation (EC) No 2148/96 of
8 November 1996 laying down rules for evaluating and
monitoring public intervention stocks of agricultural
products (7).

involving the buying-in,

intervention

products

by

By virtue of their general responsibility, the paying agen-
cies have to check stocks of products in intervention stor-
age regularly and periodically. In order to ensure that all
paying agencies fulfil this obligation in a uniform fashion,
the intervals at which the checks are to be carried out and
general principles applicable to checks and to stock-taking
operations should be laid down.

(14)

Regulations (EEC) No 411/88, (EEC) No 1643/89, (EEC)
No 2734/89, (EEC) No 3492/90, (EEC) No 3597/90, (EEC)
No 147/91 and (EC) No 2148/96 should therefore be
repealed.

(7)

(8)

(9)

(10)

(11)

The valuation of public storage operations also depends on
the type of operations and can be determined under the
applicable sectoral agricultural legislation. A general rule
should therefore be established providing that the value of
the quantities bought in and sold is to be equal to the sum
of the payments and receipts made or to be made for
physical operations, together with specific rules and spe-
cial cases to be taken into consideration.

(12)

The form and content of the documents to be transmitted
for the purposes of intervention measures involving pub-
lic storage, and the conditions and arrangements appli-
cable to the transmission and keeping of these documents

(15)

The measures provided for in this Regulation are in accor-
dance with the opinion of the Committee on the Agricul-
tural Funds,

(1) OJ L 40, 13.2.1988, p. 25. Regulation as last amended by Regulation

(EC) No 956/2005 (OJ L 164, 24.6.2005, p. 8).

(2) OJ L 162, 13.6.1989, p. 12. Regulation as amended by Regulation (EC)

No 269/91 (OJ L 28, 2.2.1991, p. 22).

(3) OJ L 263, 9.9.1989, p. 16.
(4) OJ L 337, 4.12.1990, p. 3.
(5) OJ L 350, 14.12.1990, p. 43. Regulation as last amended by Regula-

tion (EC) No 1392/97 (OJ L 190, 19.7.1997, p. 22).

(6) OJ L 17, 23.1.1991, p. 9. Regulation as amended by Regulation (EC)

No 652/92 (OJ L 70, 17.3.1992, p. 5).

(7) OJ L 288, 9.11.1996, p. 6. Regulation as amended by Regulation (EC)

No 808/1999 (OJ L 102, 17.4.1999, p. 70).

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HAS ADOPTED THIS REGULATION:

CHAPTER 1

INTERVENTION MEASURES TAKING THE FORM OF PUBLIC
STORAGE OPERATIONS

Article 1

Subject matter

This Regulation determines the conditions and rules applicable to
the financing by the European Agricultural Guarantee Fund
(EAGF) of expenditure on intervention measures related to public
storage, to the management and control of corresponding opera-
tions by the paying agencies referred to in Article 6 of Regulation
(EC) No 1290/2005, to the booking of the corresponding expen-
diture and revenue of the EAGF, and to the notification to the
Commission of the relevant information and documents.

(b)

(c)

to keep an up-to-date list of the storers with whom they have
concluded public storage contracts. This list shall contain ref-
erences allowing the exact identification of all storage points,
their capacity, the number of warehouses, cold stores and
silos, and drawings and diagrams thereof;

to make available to the Commission the standard contracts
used for public storage, the rules laid down for the taking
over of products, their storage and removal from the store-
houses of the storers, and the rules applicable to the liability
of storers;

(d)

to keep centralised, computerised stock accounts of all stocks,
covering all storage places, all products and all the quantities
and qualities of the different products, specifying in each case
the weight (net and gross, where applicable) or the volume;

Article 2

Responsibility and obligations of the paying agency

1.
The paying agencies shall manage and ensure control of the
operations linked to intervention measures relating to public stor-
age for which they are responsible, under the terms laid down in
Annex I and, where appropriate, in the sectoral agricultural leg-
islation, in particular on the basis of the minimum checking rates
fixed in that Annex.

(e)

(f)

They may delegate their powers in this connection to interven-
tion agencies which meet the terms of approval laid down in
point 1.C of Annex I
to Commission Regulation (EC)
No 885/2006 (1) or act through other paying agencies.

to perform all operations relating to the storage, conserva-
tion, transport or transfer of intervention products in accor-
dance with Community and national
legislation, without
prejudice to the responsibility of the purchasers, the other
paying agencies involved in an operation and any other per-
sons acting on instruction in this connection;

to conduct checks on places where intervention stocks are
held, throughout the year. These checks shall be carried out
at irregular intervals and without prior warning. However,
provided that the purpose of the control is not jeopardised,
advance notice may be given, strictly limited to the minimum
time period necessary. Such notice shall not exceed 24 hours,
except in duly justified cases;

2.
The paying agencies or intervention agencies may, without
prejudice to their overall responsibility in the field of public
storage:

(g)

to conduct an annual stocktaking in accordance with
Article 8.

(a)

entrust the management of certain public storage measures
to natural or legal persons storing bought-in agricultural
products, hereinafter called ‘storers’. In such cases, such man-
agement shall be carried out under storage contracts on the
basis of the obligations and general principles set out in
Annex II;

(b) mandate natural or legal persons to carry out certain specific

tasks laid down by the sectoral legislation.

The obligations of paying agencies with regard to public

3.
storage shall be, in particular, as follows:

(a)

to keep stock accounts and financial accounts for each prod-
uct covered by an intervention measure involving public
storage, based on the operations they carry out from 1 Octo-
ber of one year to 30 September of the following year, this
period hereinafter being referred to as an ‘accounting year’;

Where, in a Member State, management of the public storage
accounts for one or more products is carried out by more than
one paying agency, the stock accounts and financial accounts
referred to in points (a) and (d) shall be consolidated at Member
State level before the corresponding information is notified to the
Commission.

The paying agencies shall take all the necessary steps to

4.
ensure:

(a)

that products covered by Community intervention measures
are properly conserved. They shall check the quality of stored
products at least once a year;

(1) See page 90 of this Official Journal.

(b)

the integrity of intervention stocks.

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5.

The paying agencies shall inform the Commission forthwith

Article 4

(a) of cases where extending the storage period of a product is

likely to result in its deterioration;

(b) of quantitative losses or deterioration of the product due to

natural disasters.

When situations referred to in points (a) and (b) of the first sub-
paragraph are brought to the attention of the Commission, the
appropriate decision shall be adopted:

in Article 25(2)

(a) as regards the situations referred to in point (a) of the first
subparagraph, in accordance with the procedure referred
to
(EC)
No 1784/2003 (1) or, as the case may be, in accordance with
the procedure provided for in the corresponding Article of
other regulations on the common organisation of agricul-
tural markets;

of Council Regulation

(b) as regards the situations referred to in point (b) of the first
subparagraph, in accordance with the procedure referred
to in Article 41(2) of Regulation (EC) No 1290/2005.

The paying agencies shall bear any financial consequences
6.
of poor conservation of products covered by Community inter-
vention measures, in particular those resulting from unsuitable
storage methods. Without prejudice to any recourse against the
storer, they shall bear financial responsibility for failure to com-
ply with their undertakings or obligations.

7.
The paying agencies shall make the public storage accounts
and all documents, contracts and files drawn up or received in the
context of intervention operations permanently available to Com-
mission agents or persons mandated by the Commission, either
electronically or at the premises of the paying agencies.

8.

The paying agencies shall transmit:

(a) at the Commission’s request, the documents and information
referred to in paragraph 7 and the additional national admin-
istrative provisions adopted for the application and manage-
ment of intervention measures;

(b) at the intervals provided for in Article 4(1) of Regulation (EC)
No 883/2006, the information on public storage, on the
basis of the models in Annex III to this Regulation.

Article 3

Intervention measures in the form of public storage

Intervention measures in the form of public storage may com-
prise buying-in, storage, transport and transfer of stocks, and the
sale and disposal by other means of agricultural products under
the terms laid down by the applicable sectoral agricultural legis-
lation and by this Regulation.

Financing of intervention expenditure incurred in the
context of public storage operations

1.
In the context of the public storage operations referred to in
Article 3, the EAGF shall finance the following expenditure under
the heading of intervention, provided the corresponding expen-
diture has not been fixed under the applicable sectoral agricultural
legislation:

(a)

the financing costs for funds mobilised by the Member States
to buy in products, in accordance with the calculation meth-
ods set out in Annex IV;

(b) expenditure on physical operations relating to buying-in, sale
or other forms of transfer of products (entry, storage and
removal of products under public storage schemes), as
referred to in Annex V, based on uniform standard amounts
for the Community, calculated in accordance with the meth-
ods set out in Annex VI;

(c)

expenditure on physical operations not necessarily connected
with buying-in, sale or other forms of transfer of products,
on the basis of standard amounts or non-standard amounts
in accordance with the provisions laid down by the Commis-
sion under the sectoral agricultural legislation relating to the
products concerned and Annex VII;

(d) depreciation of stored products, in accordance with the cal-

culation methods set out in Annex VIII;

(e)

the differences (gains and losses) between the accounting
value and the price of disposal of the products, or differences
resulting from other factors.

2.
In the case of Member States outside the euro zone, with-
out prejudice to the specific rules and operative events provided
for in the Annexes to this Regulation or in agricultural legislation,
in particular Article 3(1) and Article 5(1) of Commission Regula-
tion (EC) No 2808/98 (2), expenditure as referred to in para-
graph 1(b) and (c) of this Article calculated on the basis of
amounts fixed in euro and expenditure or revenue incurred in
national currency under this Regulation shall be converted, as the
case may be, into national currency or into euro on the basis of
the last exchange rate established by the European Central Bank
before the accounting year during which the operations are
recorded in the accounts of the paying agency. That exchange rate
shall also apply to bookings relating to the different specific cases
referred to in Article 7(1) of this Regulation.

(1) OJ L 270, 21.10.2003, p. 78.

(2) OJ L 349, 24.12.1998, p. 36.

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However, for the 2007 accounting year, the Member States
referred to in the second subparagraph of Article 2(2) of Regula-
tion (EC) No 883/2006 shall apply the exchange rates referred
to in Article 13 of this Regulation.

(b)

the book value of the quantities used or taken into account
under the free distribution arrangements referred to in para-
graph 1(b) of this Article;

CHAPTER 2

(c)

the financing costs referred to in Article 4(1)(a);

ACCOUNTING FOR PUBLIC STORAGE OPERATIONS

(d) expenditure on physical operations as referred to in

Article 4(1)(b) and (c);

Article 5

(e) amounts resulting from depreciation as referred to in

Content of the public storage accounts to be kept by the
paying agencies

Article 4(1)(d);

The stock accounts provided for in Article 2(3)(a) shall con-

1.
tain the following categories of elements, shown separately:

(f)

the amounts collected or recovered from sellers, purchasers
and storers other than those referred to in Article 11(2);

(a)

the quantities of products recorded on entry into and removal
from storage, with or without physical movement;

(g)

the amount from direct sales carried out after the annual
stock-taking or following checks after products are taken into
intervention storage;

(b)

the quantities used for free distribution to the most deprived
persons under Council Regulation (EEC) No 3730/87 (1), and
accounted for under Article 5 of Commission Regulation
(EEC) No 3149/92 (2), distinguishing those which are the
subject of a transfer to another Member State;

(c) quantities taken as samples, distinguishing samples taken by

purchasers;

(d)

the quantities which, after checking by visual examination in
the context of the annual stock-taking or during the inspec-
tion after taking into intervention, may no longer be repack-
aged and are the subject of direct sales;

(e) quantities missing, for identifiable or unidentifiable reasons,
including those corresponding to the legal tolerance limits;

(f) quantities which have deteriorated;

(g)

surplus quantities;

(h) missing quantities exceeding the tolerance limits;

(i)

quantities which have entered into storage and been found
not to meet the requirements and for which taking-over has
therefore been refused;

(j) net quantities in storage at the end of each month or account-
ing year, which are carried forward to the next month or
accounting year.

The financial accounts provided for in Article 2(3)(a) shall

2.
contain:

(a)

the value of the quantities referred to in paragraph 1(a) of this
Article, showing separately the value of the quantities bought
in and of the quantities sold;

(1) OJ L 352, 15.12.1987, p. 1.
(2) OJ L 313, 30.10.1992, p. 50.

(h)

losses and gains on removals of products, taking account of
depreciation as referred to in point (e) of this paragraph;

(i) other debits and credits, in particular those corresponding to
the quantities referred to in paragraph 1(c) to (g) of this
Article;

(j)

the average book value, expressed per tonne or per hectoli-
tre, as the case may be.

Article 6

Accounting

1.
The elements referred to in Article 5 shall be booked for the
quantities, values, amounts and averages actually recorded by the
paying agencies or for the values and amounts calculated on the
basis of the standard amounts established by the Commission.

The records and calculations referred to in paragraph 1 shall

2.
be made subject to the application of the following rules:

(a)

the removal costs relating to quantities for which quantita-
tive losses or deterioration have been recorded, in accordance
with the rules laid down in Annexes X and XII, shall be
entered in the accounts only for the quantities actually sold
and removed from storage;

(b) quantities recorded as missing on transfer between Member
States shall not be deemed to have entered storage in the
Member State of destination and shall not be covered by
standard entry costs;

(c)

the standard entry and removal costs fixed for transport and
transfer shall be entered in the accounts if those costs are not
considered, under the Community rules, to be an integral
part of the transport costs;

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(d) unless specific Community rules provide otherwise, amounts
accruing from sales of products which have deteriorated and
any other amounts received in this context shall not be
entered in the EAGF account records;

(e) any surplus quantities recorded shall be entered in the
accounts as a negative amount, in the missing quantities in
the stock situation and movements. These quantities shall be
included when determining the quantities exceeding the tol-
erance limit;

(f)

samples other than those taken by purchasers shall be entered
in the accounts in accordance with point 2(a) of Annex XII.

3.
Corrections made by the Commission, as regards the ele-
ments referred to in Article 5 for the current accounting year,
shall be notified to the Committee on the Agricultural Funds.
They may be notified to the Member States on the occasion of a
monthly payment decision or, failing that, at the time of the deci-
sion on the clearance of accounts. They shall be entered in the
accounts by the paying agencies under the terms of that decision.

(b)

the date of the finding as to the facts in the case of missing
or deteriorated and surplus quantities;

(c)

the date of actual removal from storage, in the case of direct
sales of products remaining in storage which can no longer
be repackaged after visual examination in the context of the
annual stock-taking or during the inspection after taking into
intervention,

(d) at the end of the accounting year, for any losses exceeding the

tolerance limit.

Article 8

Inventory

1.
During each accounting year, the paying agencies shall draw
up an inventory for each product which has been the subject of
Community intervention.

Article 7

Dates for entering expenditure and revenue and product
movements in the accounts

They shall compare the results of the inventory with the account-
ing data. Any differences in quantities found, and the amounts
resulting from differences in quality found during checks, shall be
accounted for in accordance with Article 9(1)(b) and (c).

1.
The various items of expenditure and revenue shall be
entered in the accounts on the date on which the physical opera-
tion under the intervention measure takes place.

However, the following dates shall apply in the cases set out
below:

(a)

of

9(2)

the date on which the storage contract referred to in
Article
(EC)
Commission
No 1262/2001 (1) takes effect, in the case of white sugar and
raw sugar, for quantities taken over under a storage contract
between the party making the offer and the paying agency
signed prior to transfer of the stocks;

Regulation

(b)

the date of receipt, in the case of amounts received or recov-
ered, as referred to in Article 5(2)(f) and (g);

(c)

the date of actual payment of costs relating to physical opera-
tions, where such costs are not covered by standard amounts.

2.
The various elements relating to the physical movement of
products and the management of stocks shall be entered in the
accounts on the date on which the physical operation under the
intervention measure takes place.

However, the following dates shall apply in the cases set out
below:

(a)

the date of taking-over of products by the paying agency, in
accordance with the regulation on the common organisation
of the market in the product concerned, for quantities enter-
ing public storage without any change in the place of storage;

2. Missing quantities resulting from normal storage operations
shall be subject to the tolerance limits set out in Annex XI and
shall be equal to the difference between the theoretical stock
shown by the accounts inventory, on the one hand, and the actual
physical stock as established on the basis of the inventory pro-
vided for in paragraph 1 or the stock shown as remaining on the
books after the physical stock of a store has been exhausted, on
the other.

CHAPTER 3

VALUATION OF ACCOUNTS

Article 9

Valuation of public storage operations

1.
The value of the quantities bought in and sold shall be equal
to the sum of the payments or receipts made or to be made for
physical operations, except in the case of specific provisions
referred to in this Article and subject to:

(a) Annex IX, for distillation products (mixed alcohol),

(b) Annex X, for missing quantities,

(c) Annex XII, for deteriorated or destroyed products,

(1) OJ L 178, 30.6.2001, p. 48.

(d) Annex XIII, for products which have entered storage but

taking-over of which has been refused.

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The value of the quantities bought in shall be determined for
2.
the quantities of products entering storage, on the basis of the
intervention price, taking account of increases, premiums, reduc-
tions, percentages and coefficients applicable to the intervention
price at the time of purchase in accordance with the criteria laid
down in the sectoral agricultural legislation.

accounts evidencing expenditure and revenue relating to public
storage in the form of tables (e-FAUDIT tables), models of which
are set out in Annex III to this Regulation, within the time limits
laid down in Article 4(1)(c) of Regulation (EC) No 883/2006
and in Article 7(2) of Regulation (EC) No 883/2006.

However, in the cases and situations referred to in Annex X and
points 2(a) and (c) of Annex XII, increases, premiums, reductions,
percentages and coefficients shall not be taken into consideration.

Article 11

Declarations of expenditure and of revenue

3.
The costs paid or charged when products are bought in for
the physical operations referred to in Article 4(1)(c), in accordance
with Community rules, shall be entered in the accounts as expen-
diture or revenue relating to technical costs, separately from the
buying-in price.

In the financial accounts referred to in Article 5(2), quanti-
4.
ties in storage at the end of the accounting year and to be carried
forward to the next accounting year shall be valued at their aver-
age book value (carryover value), as determined by the monthly
account of the last month of the accounting year.

5.
Quantities entering storage which are found not to meet the
conditions for storage shall be entered in the accounts at the time
of removal from storage as a sale at the price at which they were
bought in.

However, if at the time of actual removal from storage the con-
ditions are met for application of point (b) of Annex X, the Com-
mission shall be consulted in advance on the removal of the
goods.

6. Where an account shows a positive balance, this shall be
deducted from the expenditure for the current accounting year.

7. Where there is a change in the standard amounts, the time
allowed for payment, interest rates or other calculation elements
after the first day of a month, the new elements shall apply to
physical operations with effect from the following month.

CHAPTER 4

AMOUNTS FINANCED AND DECLARATIONS OF
EXPENDITURE AND OF REVENUE

1.
Financing by the EAGF shall be equal to the expenditure,
calculated on the basis of the information notified by the paying
agency, after deduction of any revenue accruing from the inter-
vention measures, validated by the computerised system set up by
the Commission and included by the paying agency in its decla-
ration of expenditure drawn up in accordance with Article 6 of
Regulation (EC) No 883/2006.

2.
Sums recovered following the occurrence of irregularity or
negligence as referred to in Article 32(1) of Regulation (EC)
No 1290/2005 and amounts received or recovered from sellers,
purchasers and storers which meet the criteria laid down in
Article 12 of Regulation (EC) No 883/2006 shall be declared to
the EAGF budget under the conditions laid down in Article 4(2)(a)
of that Regulation.

CHAPTER 5

EXCHANGE OF INFORMATION AND DOCUMENTS

Article 12

Computer systems

Computer systems permitting the secure electronic exchange of
data under the conditions and in accordance with the arrange-
ments laid down in Article 18 of Regulation (EC) No 883/2006
shall be used to perform the notifications and information
exchanges provided for in this Regulation, and to draw up the
documents, models of which are set out in Annex III.

Article 10

Amount financed

CHAPTER 6

TRANSITIONAL MEASURES AND FINAL PROVISIONS

The amount to be financed under the intervention measures
1.
referred to in Article 3 shall be determined on the basis of the
accounts drawn up and kept by the paying agencies in accordance
with Article 2(3)(a), and to which the various items of expendi-
ture and revenue referred to in Article 5 are debited and credited,
respectively, taking account where necessary of amounts of
expenditure fixed under the sectoral agricultural legislation.

2.
The paying agencies shall transmit to the Commission, each
month and each year, by electronic means, the information
needed for the financing of public storage expenditure and the

Article 13

Transition

1.
For the Member States outside the euro zone, the value of
the net quantities carried over from the 2006 to the 2007
accounting year, minus the second depreciation at the end of the
2006 accounting year, shall be converted into euro on the basis
of the last exchange rate established by the European Central Bank
before the 2007 accounting year.

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2. Where a Member State outside the euro zone continues to
keep its accounts in national currency in the 2007 accounting
year in accordance with the second subparagraph of Article 2(2)
of Regulation (EC) No 883/2006, the exchange rates to apply dur-
ing and at the end of that year are as follows:

(a)

the last exchange rate established by the European Central
Bank before the 2007 accounting year for the conversion
into national currency of:

(c)

— the standard amounts relating to the expenditure
referred to in Article 4(1)(b) and (c) of this Regulation;

— the value of the missing quantities exceeding the toler-
ance limits for storage and processing, as referred to in
point (a) of Annex X to this Regulation,

— the value of products which have deteriorated or been
destroyed as a result of accidents as referred to in
point 2(a) of Annex XII to this Regulation,

— the value of samples other than those taken by purchas-
ers as referred to in Article 6(2)(f) of this Regulation,

— the standard amounts for quantities for which taking-
over has been refused, as referred to in point 1(a) and (b)
of Annex XIII to this Regulation;

(b)

the last exchange rate established by the European Central
Bank before the first day of each quarter of the 2007 account-
ing year, starting on 1 October 2006 for the conversion into
national currency of:

— the value of quantities missing due to theft or other iden-
tifiable causes, as referred to in point (a) of Annex X to
this Regulation,

— the value of quantities missing after transfer or transport,
as referred to in point (c) of Annex X to this Regulation,

— the value of products which have deteriorated or been
destroyed as a result of poor conservation conditions as
referred to in point 2(c) of Annex XII to this Regulation;

the last exchange rate established by the European Central
Bank before the 2008 accounting year for the conversion
into euro of the net quantities which are to be carried for-
ward from the 2007 accounting year to the 2008 account-
ing year, minus the second depreciation at the end of the
2007 accounting year.

Article 14

Repeal

(EEC) No 411/88,

(EEC)
Regulations
No 2734/89,
(EEC)
No 147/91 and (EC) No 2148/96 are repealed with effect from
1 October 2006.

(EEC) No 1643/89,
(EEC) No 3597/90,

(EEC) No 3492/90,

References to the repealed regulations shall be construed as ref-
erences to this Regulation and be read in accordance with the cor-
relation tables set out in Annex XVI.

Article 15

Entry into force

This Regulation shall enter into force on the seventh day follow-
ing that of its publication in the Official Journal of the European
Union.

It shall apply from 1 October 2006.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 21 June 2006.

For the Commission
Mariann FISCHER BOEL
Member of the Commission

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TABLE OF ANNEXES

ANNEX I

OBLIGATIONS OF THE PAYING AGENCIES AND PHYSICAL INSPECTION PROCEDURES
(Article 2(3)).

ANNEX II

OBLIGATIONS AND GENERAL PRINCIPLES RELATING TO STORERS’ RESPONSIBILITIES, TO
BE INCLUDED IN STORAGE CONTRACTS CONCLUDED BETWEEN PAYING AGENCIES AND
STORERS (Article 2(2)).

ANNEX III

INFORMATION TO BE NOTIFIED BY THE MEMBER STATES IN ACCORDANCE with article 10(2)
via the computer system referred to in Article 12 (e-FAUDIT tables)

ANNEX IV

CALCULATION OF FINANCING COSTS (Article 4(1)(a)) + APPENDIX listing reference interest rates

ANNEX V

PHYSICAL OPERATIONS COVERED BY THE STANDARD AMOUNTS REFERRED to in
Article 4(1)(b)

ANNEX VI

STANDARD AMOUNTS FOR THE COMMUNITY (Article 4(1)(b))

ANNEX VII

SPECIFIC ELEMENTS TO TAKE INTO ACCOUNT FOR EXPENDITURE AND REVENUE RELAT-
ING TO CERTAIN PRODUCTS

ANNEX VIII

DEPRECIATION OF PRODUCTS IN STORAGE, under Article 4(1)(d)

ANNEX IX

VALUATION OF STOCKS OF DISTILLATION PRODUCTS (MIXED ALCOHOL)

ANNEX X

VALUATION OF MISSING QUANTITIES

ANNEX XI

TOLERANCE LIMITS

ANNEX XII

VALUATION OF PRODUCTS WHICH HAVE DETERIORATED OR BEEN DESTROYED

ANNEX XIII

ACCOUNTING RULES APPLICABLE TO PRODUCTS WHICH HAVE ENTERED STORAGE BUT
TAKING-OVER OF WHICH HAS BEEN REFUSED

ANNEX XIV

SPECIMEN MONTHLY DECLARATION FROM STORER TO PAYING AGENCY

ANNEX XV

SPECIMEN ANNUAL DECLARATION FROM STORER TO PAYING AGENCY

ANNEX XVI

CORRELATION TABLE

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OBLIGATIONS OF THE PAYING AGENCIES AND PHYSICAL INSPECTION PROCEDURES (Article 2(3))

ANNEX I

A. OBLIGATIONS OF THE PAYING AGENCIES

I.

Checks

1.

Frequency and representativeness

Each storage point shall be inspected at least once every year in accordance with the rules set out in point B, to ascer-
tain in particular:

— the procedure for collecting information on public storage;

— whether the accounting data held on the spot by the storer tallies with the information sent to the paying agency;

— the physical presence in the store of the quantities mentioned in the storer’s accounting records and which served
as a basis for the latest monthly statement provided by the storer, assessed visually or, in case of doubt or dispute,
by weighing or measuring;

— the sound, fair and marketable quality of the products stored.

Physical presence shall be established by a sufficiently representative physical inspection, covering at least the percent-
ages set out in point B and making it possible to conclude that the entire quantities listed in the stock accounts are
actually present.

Checks on quality shall comprise visual, olfactory and/or organoleptic checks and, if there are any doubts, in-depth
analyses.

2. Additional checks

If an anomaly is detected during the physical inspection, a further percentage of the quantities in intervention storage
shall be inspected using the same method. If necessary, inspection may extend to weighing all the products in the lot
or store being inspected.

II.

Inspection reports

1.

The internal inspection body of the paying agency or the body authorised by the latter shall draw up a report on each
of the checks or physical inspections carried out.

2.

The report shall contain at least the following information:

(a)

the name of the storer, the address of the store visited and the description of the lots inspected;

(b)

the date and time when the inspection began and ended;

(c)

the place where the inspection took place and a description of the conditions of storage, packaging and
accessibility;

(d)

the full identity of the persons conducting the inspection, their status and the terms of their authorisation;

(e)

the inspection measures undertaken and procedures used to establish volume, such as measuring methods, cal-
culations, interim and final results, and the conclusions drawn;

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(f)

(g)

for each lot or quality stored, the quantity in the paying agency’s books, the quantity in the store’s books and any
discrepancies between the two sets of books;

for each lot or quality physically inspected, the information referred to in point (f) and the quantity verified on the
spot and any discrepancies, the lot or quality number, the pallets, boxes, silos, vats or other receptacles involved
and the weight (both net and gross if appropriate) or volume;

(h)

the statements made by the storer where there are discrepancies or differences;

(i)

the place, date and signature of the person drawing up the report and of the storer or representative;

(j)

any extended inspection conducted in the case of anomalies, specifying the percentage of the stored quantities cov-
ered by the extended inspection, discrepancies found and explanations given.

3.

4.

The reports shall be sent immediately to the head of the department responsible for keeping the accounts of the paying
agency. Immediately after receipt of the report, the paying agency’s accounts shall be corrected in the light of the dis-
crepancies and differences detected.

The reports shall be kept at the head office of the paying agency and be available to Commission staff and persons
authorised by the Commission.

5. A summary document shall be drawn up by the paying agency listing:

— the checks carried out, clearly indicating which are physical inspections (inventory checks),

— the quantities checked,

— the anomalies detected in relation to the monthly and annual statements, and the reasons for those anomalies.

The quantities checked and the anomalies detected shall be indicated for each product concerned, in terms of weight
or volume and as a percentage of the total quantities held.

This summary document shall list separately the checks to verify the quality of the products stored. It shall be sent to
the Commission at the same time as the annual accounts referred to in Article 8(1)(c)(iii) of Regulation (EC)
No 1290/2005.

The summary document shall be drawn up and notified to the Commission for the first time for the 2006 accounting
year.

B.

PHYSICAL INSPECTION PROCEDURE BY SECTOR OF THE COMMON AGRICULTURAL POLICY FOR THE CHECKS
PROVIDED FOR IN POINT A

I.

Butter

1.

The sample of the lots to be checked shall represent at least 5 % of the total quantity in public storage. The lots to be
checked shall be selected prior to the visit to the store on the basis of the paying agency’s accounting data, but the storer
shall not be informed.

2.

The presence of the lots selected and their composition shall be verified on the spot by:

— identifying the control numbers of the lots and boxes on the basis of purchase or entry notes,

— weighing the pallets (one in 10) and the boxes (one per pallet),

— visually checking the contents of a box (one in five pallets),

— checking the condition of the packaging.

3. A description of the lots physically inspected and any shortcomings noted shall be included in the inspection report.

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II.

Skimmed-milk powder

1.

The sample of the lots to be checked shall represent at least 5 % of the quantity in public storage. The lots to be checked
shall be selected prior to the visit to the store on the basis of the paying agency’s accounting data, but the storer shall
not be informed.

2.

The presence of the lots selected and their composition shall be verified on the spot by:

— identifying the control numbers of the lots and bags on the basis of purchase or entry notes,

— weighing the pallets (one in 10) and bags (one in 10),

— visually checking the contents of a bag (one in five pallets),

— checking the condition of the packaging.

3. A description of the lots physically inspected and any shortcomings noted shall be included in the inspection report.

III. Cereals

1.

Physical inspection procedure

(a)

Selection of bins or storerooms to be checked, representing at least 5 % of the total quantity of cereals or rice in public
storage.

Selection shall be based on the paying agency’s stock records, but the storer shall not be informed.

(b)

Physical inspection:

— verification of the presence of cereals or rice in the selected bins or storerooms,

— identification of the cereals or rice,

— inspection of storage conditions and check on the quality of the products stored in the conditions provided for in
Article 10(2) of Commission Regulation (EC) No 824/2000 (1) for cereals and in Article 11 of Commission Regu-
lation (EC) No 708/1998 (2) for rice in particular,

— comparison of the place of storage and identity of the cereals or rice with the store’s records,

— evaluation of the quantities stored by a method previously approved by the paying agency, a description of which

shall be lodged at its head office.

(c) A plan of the warehouse and the measurements for each silo or storeroom shall be available at each storage point.

The cereals or rice shall be stored in such a way that their volume may be verified.

2.

Procedure where discrepancies are found

Some tolerance is permitted when verifying the volume.

The rules laid down in Annex II, point II shall thus apply where the weight of the products stored as recorded during
the physical inspection differs from the book weight by 5 % or more for cereals and 6 % or more for rice in the case of
storage in silos or on-floor storage.

(1) OJ L 100, 20.4.2000, p. 31. Regulation as last amended by Commission Regulation (EC) No 1068/2005 (OJ L 174, 7.7.2005, p. 65).
(2) OJ L 98, 31.3.1998, p. 21. Regulation as last amended by Commission Regulation (EC) No 1107/2004 (OJ L 211, 12.6.2004, p. 14).

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Where cereals or rice are stored in a warehouse, the quantities weighed on entry into storage may be recorded instead
of those resulting from a volume assessment if the latter does not provide an adequate degree of accuracy and provided
the difference between the two figures is not excessive.

The paying agency shall make use of this option where justified by circumstances, on a case-by-case basis and on its
own responsibility. It shall indicate that it has done so in its inspection report, based on the following model:

Product:

(Indicative model)

CEREALS - STOCK INSPECTION

Date:

Storer:

Store, silo:

Cell number:

Lot

Quantity stated in stock accounts

A. Stocks in silo

Chamber No

Volume stated in
specificationm3 (A)

Free volume
recordedm3 (B)

Volume of stored
cereals m3 (A-B)

Specific weight
recorded
kg/hl = 100

Weight of cereals
or rice

Total (A): …

B. Stocks in on-floor storage

Chamber No

Chamber No

Chamber No

Area occupied:. . . . . . . . . . . . . . . . . . . .

. . . . . . . . m2

Height: . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . m

. . . . . . . . m3





. . . . . . . . . m2

. . . . . . . . . . m





. . . . . . . . m3

. . . . . . . . m2

. . . . . . . . . m





. . . . . . . . . . . m3

Corrections:

. . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . m3

. . . . . . . . m3

. . . . . . . . . . . m3

Volume: . . . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . m3

. . . . . . . . . . . . . . . . . . . . . . . . . m3

. . . . . . . . . . . . . . . . . . . . . . . . . . . m3

Specific weight:

. . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . kg/hl

. . . . . . . . . . . . . . . . . . . . . . . kg/hl

. . . . . . . . . . . . . . . . . . . . . . . . . kg/hl

Total weight:

. . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . tonnes

. . . . . . . . . . . . . . . . . . . . . tonnes

. . . . . . . . . . . . . . . . . . . . . . . tonnes

Total (B): . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Total weight in the store:

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Difference from book weight:

. . . . . . . . . . . . . . . . . . . . . . . . . . . . .

In %:

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Paying agency inspector:

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ., [date]

(Stamp and signature)

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IV. Alcohol

1.

The sample of the vats to be checked shall represent at least 5 % of the total quantity in public storage. The vats to be
checked shall be selected prior to the visit to the warehouse on the basis of the paying agency’s accounting data, but
the storer shall not be informed.

2.

Inspection of the customs seals, if such seals are provided for under national rules.

3.

The presence of the vats and their contents shall be verified on the spot by:

— identifying the vats by their number and the type of alcohol,

— comparing the identity of the vats with the warehouse’s stock records and the paying agency’s books,

— conducting an organoleptic check on the presence, type and quantity of alcohol in the vats,

— inspecting the storage conditions by a visual check on other vats.

4. A description of the vats physically inspected and any shortcomings noted shall be included in the inspection report.

V. Beef And Veal

1.

The sample of the lots to be checked shall represent at least 5 % of the total quantity in public storage. The lots to be
checked shall be selected prior to the visit to the store on the basis of the paying agency’s accounting data, but the storer
shall not be informed.

2.

In the case of boned meat, the presence of the lots selected and their composition shall be verified on the spot by:

— identifying the lots and pallets and verifying the number of boxes,

— checking the weight of 10 % of the pallets or containers,

— checking the weight of 10 % of the boxes from each pallet weighed,

— visually checking the contents of the boxes and the condition of the packaging in each box.

The pallets shall be chosen having regard to the different cuts in store.

3. A description of the lots physically inspected and any shortcomings noted shall be included in the inspection report.

VI. Bulk Sugar (1)

1.

Physical inspection procedure for public stocks of sugar from the 2006/2007 marketing year onwards:

(a)

Selection of the silos, bins or storerooms to be checked, representing at least 5 % of the total quantity of bulk sugar
in public storage.

Selection shall be based on the paying agency’s stock records, but the storekeeper should not be informed in
advance.

(b)

Physical inspection:

— verification of the presence of the bulk sugar in the selected silos, bins or storerooms,

— reconciliation of the storekeepers’ records with those of the paying agency,

(1) The inventory shall be carried out on stocks which are subject to a storage contract.

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— identification of the bulk sugar,

— monitoring of storage conditions and comparison of the storage point and of the identity of the bulk sugar

with the store’s records,

— evaluation of the quantities stored by a method previously approved by the paying agency, a detailed descrip-

tion of which must be lodged at its head office.

(c) A plan of the store and the measurement for each silo or storeroom must be available at each storage point.

The bulk sugar must be stored in such a way that its volume may be verified.

2.

Physical inspection procedure for public stocks of sugar from the 2004/05 and 2005/06 marketing years:

(a)

If the inventory procedures described above in section 1 cannot be followed, the paying agency shall officially seal
all points of access or outlet to the silo/store. The paying agency shall inspect the integrity of the seals on a
monthly basis to ensure that they remain intact. These inspections should be detailed in a report. No access to the
stocks shall be permitted without the presence of the paying agency’s inspector.

Member States shall ensure that the seals procedure guarantees the integrity of the intervention products stored.

(b) An inspection to verify storage conditions and the good conservation of the product must also be conducted at

least once a year.

3.

Procedure where discrepancies are found

Some tolerance is permitted when verifying the volume.

Annex II shall apply where the weight of the products stored as recorded during the physical inspection (volumetric
measurement) differs from the book weight by 5 % or more for bulk sugar in the case of storage in silos or on-floor
storage.

Where bulk sugar is stored in a silo/warehouse, the quantities weighed on entry into storage may be recorded instead
of those resulting from a volume assessment if the latter does not provide a degree of accuracy considered adequate
and the difference between the two figures is not excessive.

The paying agency shall make use of the option provided for in the third paragraph where justified by circumstances,
on a case-by-case basis and on its own responsibility. It shall indicate that it has done so in its report.

VII. Packaged Sugar (1)

1.

Physical inspection procedure for public stocks of sugar from the 2006/07 marketing year onwards

(a)

Selection of lots representing at least 5 % of the total quantity in public storage. The lots to be checked shall be
selected before visiting the store on the basis of the paying agency’s records, but the storekeeper shall not be
informed.

(b) On-the-spot verification of the presence of the lots selected and of their composition:

— identification of the control numbers of the lots and bags on the basis of purchase or entry notes,

— reconciliation of the storekeepers’ records with those of the paying agency,

— condition of packaging.

(1) The inventory shall be carried out on stocks which are subject to a storage contract.

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With regard to sugar packed in 50 kg bags:

— weighing of the pallets (one in 20) and bags (1 per pallet weighed),

— visual check of the contents of one bag per ten pallets weighed.

With regard to sugar packed in ‘big bags’:

— ‘’weighing of one bag in 20,

— visual check of the contents of 1 in 20 of the big bags weighed.

(c) Description in the inventory report of the lots inspected physically and of discrepancies/shortcomings noted.

2.

Physical inspection procedure for public stocks of sugar from the 2004/05 and 2005/06 marketing years:

(a)

If the inventory procedures described above in section 1 cannot be followed, the paying agency shall officially seal
all points of access and outlet to the store. The paying agency shall inspect the integrity of the seals on a monthly
basis to ensure that they remain intact. These inspections should be detailed in a report. No access shall be per-
mitted to the stocks without the presence of the paying agency’s inspector.

Member States shall ensure that the seals procedure guarantees the integrity of the intervention products stored.

(b) An inspection to verify storage conditions and the good conservation of the product must also be conducted at

least once a year.

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ANNEX II

OBLIGATIONS AND GENERAL PRINCIPLES RELATING TO STORERS’ RESPONSIBILITIES, TO BE
INCLUDED IN STORAGE CONTRACTS CONCLUDED BETWEEN PAYING AGENCIES AND STORERS
(Article 2(2))

Storers shall be responsible for ensuring that the products covered by Community intervention measures are properly con-
served. They shall bear the financial consequences of any failure to do so.

I. Quality of products

Where the quality of intervention products in storage deteriorates as a result of poor or inappropriate storage condi-
tions, the losses shall be borne by the storer and entered in the public storage accounts as a loss resulting from dete-
rioration of the product due to storage conditions (line 900.001 in Table 53).

II. Missing quantities

1.

The storer shall be responsible for all discrepancies between the quantities in store and the details given in the stock
statements sent to the paying agency.

2. Where the missing quantities exceed those allowed under the relevant tolerance limit(s), in accordance with Article 8(2),
Annex I point B. III(2) and Annex XI, or under sectoral agricultural legislation, the entire amount shall be charged to
the storer as an unidentifiable loss. Storers contesting the missing quantities may require the product to be weighed or
measured, in which case they shall bear the costs of the operation unless it is found that the quantities declared are
actually present or the difference does not exceed the relevant tolerance limit(s), in which case the costs of weighing or
measuring shall be charged to the paying agency.

The tolerance limits provided for in Annex I, points B. III(2) and B. VI(3) shall apply without prejudice to the other
tolerances referred to in the first subparagraph.

III. Supporting documents and monthly and annual declarations

1.

Supporting documents and monthly declarations

(a) The documents relating to the entry, storage and removal of products used to draw up the annual accounts must

be in the storer’s possession and contain at least the following information:

— place of storage (with identification of the bin or vat where relevant),

— quantity carried over from the previous month,

— entries and removals by lot,

— stock at the end of the period.

These documents shall permit precise identification of the quantities in store at any time, and shall take account of pur-
chases and sales that have been agreed but for which the corresponding entries or removals of stock have not yet
occurred.

(b) The documents relating to the entry, storage and removal of products shall be sent by the storer to the paying
agency at least once a month, in support of a summary monthly stock statement. They shall must be in the pay-
ing agency’s possession before the tenth day of the month following that to which the stock statement relates.

(c) A specimen summary monthly stock statement is set out in Annex XIV. It shall be made available to storers in

electronic form by the paying agencies.

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2. Annual declaration

(a) The storer shall prepare an annual stock declaration on the basis of the monthly statements described in point 1.
It shall be sent to the paying agency no later than the 15 October following the closure of the accounting year.

(b) The annual stock declaration shall give a summary of the quantities in store, broken down by product and place
of storage, and shall give for each product the quantities in store, the lot numbers (except in the case of cereals),
the year of their entry into store (except in the case of alcohol) and an explanation of any anomalies detected.

(c) A specimen summary annual stock declaration is set out in Annex XV. It shall be made available to storers in elec-

tronic form by the paying agencies.

IV. Computerised stock accounts and availability of information

Public storage contracts concluded between the paying agency and the storer shall contain provisions which make it
possible to guarantee compliance with Community legislation.

They shall require the following:

— the keeping of computerised intervention stock accounts,

— direct, immediate availability of a permanent inventory,

— availability at all times of all the documents relating to the entry, storage and removal of stock and the accounting

documents and records drawn up under this Regulation and held by the storer,

— permanent access to those documents for staff of the paying agency and the Commission, and for any person duly

authorised by them.

V.

Form and content of the documents sent to the paying agency

The form and content of the documents referred to in points 1 and 2 of paragraph III shall be established in accor-
dance with Article 18 of Regulation (EC) No 883/2006.

VI. Keeping of documents

Supporting documents relating to all public storage operations shall be kept by the storer for the full period required
under Article 9 of Regulation (EC) No 885/2006, without prejudice to the relevant national provisions.

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Official Journal of the European Union

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INFORMATION TO BE NOTIFIED BY THE MEMBER STATES IN ACCORDANCE WITH ARTICLE 10(2) VIA
THE COMPUTER SYSTEM REFERRED TO IN ARTICLE 12

ANNEX III

TABLES OF THE E-FAUDIT INFORMATICS APPLICATION (1)

(Article 2§8 b), article10§2 and article 12)

1 Monthly and annual calculation of losses on sales and of depreciation

2

3

4

8

9

Price differences and other items

Calculation of technical costs

Calculation of financing costs

Public Stock positions and movements

Calculation of the losses resulting from de-boning (Beef-meat) which exceed the tolerance limit allowed

13 Reimbursement resulting from rejection of the goods (technical costs) – R. (EC) No…/2006 (Annex XIII 1a and 1b)

14 Reimbursement resulting from rejection of the goods (financial costs) - R. (EC)No…/2006 (Annex XIII 1c and

Article 9§5)

28 Reasons for transfers from other Member States

52 Summary Table for the calculation of the monthly amounts to be booked

53 Detail of off-takes

54 Monthly calculation of the losses arising from the supply of food to the most deprived persons in the Community (R.

(EEC) No 3730/87) - products other than beef-meat

55 Beef-meat - Monthly calculation of the losses arising from the supply of food to the most deprived persons in the Com-

munity (R. (EEC) No 3730/87)

56 Monthly calculation of the losses arising from the free supply of food to

99 Calculation of the value to be carried over at the beginning of the financial year

(1) Some details of the form and the content of the basic tables shown in this Annex may vary in the e-FAUDIT application according to the

product and the period concerned.

L 171/54

EN

Official Journal of the European Union

23.6.2006

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EN

Official Journal of the European Union

23.6.2006

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23.6.2006

EN

Official Journal of the European Union

L 171/69

ANNEX IV

CALCULATION OF FINANCING COSTS

(Article 4(1)(a))

I.

Applicable interest rates

1.

2.

For the purposes of calculating the financing costs to be borne by the EAGF for the funds mobilised by the Member
State for buying in products, the Commission shall fix a uniform interest rate throughout the Community at the begin-
ning of every accounting year. The uniform interest rate shall correspond to the average of the three-month and 12-
month forward Euribor rates, recorded in the six months preceding the notification from the Member States provided
for in paragraph 2 of this point, with a weighting of one third and two thirds respectively.

In order to determine the interest rates applicable for a given accounting year, the Member States shall notify the Com-
mission, at its request, of the average interest rate they actually bore during a reference period corresponding to the six
months preceding the request.

If the interest rate notified by a Member State is higher than the uniform interest rate fixed for the Community during
the reference period, the uniform rate shall apply. If the interest rate notified by a Member State is lower than the uni-
form interest rate fixed for the Community during the reference period, the interest rate for that Member State shall be
fixed at the level of the rate notified.

In the absence of any notification from a Member State, the interest rate to apply shall be the uniform rate fixed by the
Commission. However, if the Commission finds that the level of interest rates for the Member State concerned is lower
than the uniform rate, it shall fix the interest rate for that Member State at the lower level. The Commission shall make
this finding on the basis of the average of reference interest rates in the Appendix to this Annex during the reference
period referred to in the first paragraph, plus one percentage point. If the reference interests rates are not all available
for the entire reference period, the available rates for that period shall be used.

II. Calculation of financing costs

1.

2.

The calculation of the financing costs shall be subdivided according to the validity periods of the interest rates fixed by
the Commission in accordance with the rules laid down in Point I.

The financing costs referred to in Article 4(1)(a) shall be calculated by applying the Member State’s interest rate to the
average value per tonne of the product bought in, and then multiplying the product thus obtained by the average stock
for the accounting year.

3.

For the purposes of applying paragraph 2, the following definitions shall apply:

— the average value per tonne of product shall be calculated by dividing the sum of the values of the products in
store on the first day of the accounting year and of products bought in during that year by the sum of the quan-
tities of products in store on the first day of the accounting year and of products bought in during the accounting
year.

— the average stock for the accounting year shall be calculated by dividing the sum of the stock at the beginning
of each month and the stock at the end of each month by a number equal to twice the number of months in the
accounting year.

4. Where a depreciation coefficient is fixed for a product in accordance with Annex VIII(1), the value of the products
bought in during the accounting year shall be calculated by deducting from the buying-in price the depreciation amount
obtained by applying this coefficient.

5.

In the case of products for which a second depreciation has been fixed pursuant to the second subparagraph of
Annex VIII(3), the calculation of average stocks shall be made before the actual date of each depreciation taken into
account for the purposes of the average value.

L 171/70

EN

Official Journal of the European Union

23.6.2006

6. Where the rules governing common market organisations stipulate that payment for a product bought in by an paying
agency may not be effected until at least one month has elapsed from the date of taking over, the average stock cal-
culated shall be reduced by a quantity resulting from the following calculation:

Q × N

12

where

Q = quantities bought in during the accounting year,

N = number of months of minimum period before payment.

For the purposes of this calculation, the minimum period given in the rules shall be taken as the period for payment.
A month shall be considered as consisting of 30 days. Any part of a month longer than 15 days shall be considered a
whole month; any part of a month equal to or less than 15 days shall not be taken into account for this calculation.

Where the calculation of average stock at the end of the accounting year gives a negative result once the reduction
referred to in the first subparagraph has been effected, that amount shall be deducted from the average stock calculated
for the following accounting year.

III. Special rules under the responsibility of the paying agencies

1. Where, for the sale of products by paying agencies, the rules governing the common market organisation or notices of
invitation to tender allow the purchaser of such products a period in which to remove them once payment has been
made, and where such period exceeds 30 days, the financing costs calculated in accordance with point II shall be
reduced, in the accounts of the paying agencies, by the amount obtained from the following calculation:

V × J × i

365

where

V = the amount paid by the purchaser,

J =

i =

the number of days between receipt of payment and removal of the product, minus 30 days,

the interest rate applicable during the accounting year.

2.

In the case of sales of agricultural products by paying agencies based on specific Community regulations, where the
actual period for payment after removal of such products exceeds 30 days, the financing costs calculated in accordance
with Point II shall be increased in the accounts of the paying agencies by the amount obtained from the following
calculation:

M × D × i

365

where

M = the amount to be paid by the purchaser,

D = the number of days between removal of the product and receipt of payment, minus 30 days,

i =

the interest rate applicable during the accounting year.

3. At the end of the accounting year, the financing costs referred to in paragraphs 1 and 2 shall be entered in the accounts
for that financial year for the number of days to be considered until that date and the remainder shall be entered under
the following accounting year.

23.6.2006

EN

Official Journal of the European Union

L 171/71

APPENDIX

REFERENCE INTEREST RATES REFERRED to in Annex IV

1.

Czech Republic

Prague interbank borrowing offered rate three months (PRIBOR)

2. Denmark

Copenhagen interbank borrowing offered rate three months (CIBOR)

3.

Estonia

Tallinn interbank borrowing offered rate three months (TALIBOR)

4.

Cyprus

Nicosia interbank borrowing offered rate three months (NIBOR)

5.

Latvia

Riga interbank borrowing offered rate three months (RIGIBOR)

6.

Lithuania

Vilnius interbank borrowing offered rate three months (VILIBOR)

7. Hungary

Budapest interbank borrowing offered rate three months (BUBOR)

8. Malta

Malta interbank borrowing offered rate three months (MIBOR)

9.

Poland

Warsaw interbank borrowing offered rate three months (WIBOR)

10. Slovenia

Slovenian Interbank borrowing offered rate three months (SITIBOR)

11. Slovakia

Bratislava interbank borrowing offered rate three months (BRIBOR)

12. Sweden

Stockholm interbank borrowing offered rate three months (STIBOR)

13. United Kingdom

London interbank borrowing offered rate three months (LIBOR)

14. For the other Member States

Euro interbank borrowing offered rate three months (EURIBOR)

L 171/72

EN

Official Journal of the European Union

23.6.2006

ANNEX V

PHYSICAL OPERATIONS COVERED BY THE STANDARD AMOUNTS

referred to in Article 4(1)(b)

CEREALS AND RICE

I.

STANDARD AMOUNT FOR PLACING IN STORAGE

(a)

physical movement of cereals from means of transport to arrival at storage cell (silo or store compartment) - first
transfer;

(b) weighing;

(c)

sampling/analysis/establishment of quality.

II.

STANDARD AMOUNT FOR STORAGE

(a)

rent of premises at contract price;

(b)

insurance costs (unless included under (a));

(c)

pest control measures (unless included under (a));

(d)

annual inventory (unless included under (a));

(e)

ventilation, if any (unless included under (a)).

III. STANDARD AMOUNT FOR REMOVAL FROM STORAGE

(a) weighing of cereals;

(b)

sampling/analysis (if chargeable to intervention);

(c)

physical removal and loading of cereals onto first means of transport.

SUGAR

I.

STANDARD AMOUNT FOR PLACING IN STORAGE

(a)

physical movement of sugar from means of transport to arrival at storage cell (silo or store compartment) - first
transfer;

(b) weighing;

(c)

sampling/analysis/establishment of quality;

(d) bagging of sugar (where applicable).

II.

STANDARD ADDITIONAL AMOUNT FOR TRANSPORT

(a)

freight by distance category.

III. STANDARD AMOUNT FOR STORAGE

(a)

rent of premises at contract price;

(b)

insurance costs (unless included under (a));

23.6.2006

EN

Official Journal of the European Union

L 171/73

(c)

pest control measures (unless included under (a));

(d)

annual inventory (unless included under (a)).

IV. STANDARD AMOUNT FOR REMOVAL FROM STORAGE

(a) weighing;

(b)

sampling/analysis (if chargeable to intervention);

(c)

physical removal and loading of sugar onto first means of transport.

BEEF/VEAL

I.

ACCEPTANCE OF DELIVERY, BONING AND ENTRY INTO STORAGE (BONED MEAT)

(a)

quality control of bone-in meat;

(b) weighing of bone-in meat;

(c)

handling;

(d)

contract cost of boning, including:

— initial chilling,

— transport from intervention centre to cutting premises (unless seller delivers goods to cutting premises),

— boning, trimming, weighing, packaging and rapid freezing,

— temporary storage of cuts; loading, carriage and re-entry to intervention centre cold store,

— cost of packaging materials: polythene bags, cardboard boxes, stockinettes,

— value of bones, pieces of fat and other trimmings left at the cutting premises (receipts to be deducted from

costs).

II.

STORAGE

(a)

rent of premises at contract price;

(b)

insurance costs (unless included under (a));

(c)

temperature control (unless included under (a));

(d)

annual inventory (unless included under (a)).

III. REMOVAL FROM STORAGE

(a) weighing;

(b)

quality check (if responsibility of intervention authorities);

(c)

transfer of meat from cold store to store’s loading bay.

MILK PRODUCTS: BUTTER

I.

ACCEPTANCE AND ENTRY INTO STORE

(a) movement of butter from means of transport on arrival at store to storage cell;

(b) weighing and identification of packages;

L 171/74

EN

Official Journal of the European Union

23.6.2006

(c)

sampling/quality check;

(d)

entry into cold store and freezing;

(e)

second sampling/quality check at end of test period.

II.

STORAGE

(a)

rent of premises at contract price;

(b)

insurance costs (unless included under (a));

(c)

temperature control (unless included under (a));

(d)

annual inventory (unless included under (a)).

III. REMOVAL FROM STORAGE

(a) weighing and identification of packages;

(b) movement of butter from cold room to store loading bay if means of transport is a container, or loaded at store

bay if means of transport is a lorry or railway wagon.

IV. SPECIFIC LABELLING OR MARKING

If such labelling is compulsory under an EC regulation on disposal.

MILK PRODUCTS: SKIMMED-MILK POWDER

I.

ACCEPTANCE AND ENTRY INTO STORE

(a) movement of skimmed-milk powder from means of transport on arrival to storage chamber;

(b) weighing;

(c)

sampling/quality check;

(d)

check on marking and packaging.

II.

STORAGE

(a)

rent of premises at contract price;

(b)

insurance costs (unless included under (a));

(c)

temperature control (unless included under (a));

(d)

annual inventory (unless included under (a)).

III. REMOVAL FROM STORAGE

(a) weighing;

(b)

sampling/inspection of goods (if responsibility of intervention authorities);

(c) movement of skimmed-milk powder to loading bay of store and loading, excluding stowage, on means of trans-
port if a lorry or railway wagon; movement of skimmed-milk powder to loading bay of store if another means of
transport, e.g. container.

23.6.2006

EN

Official Journal of the European Union

L 171/75

IV. SPECIFIC MARKING

Specific marking of bags in which skimmed-milk powder is packed if sold by tender for a specific use.

ALCOHOL (REGULATION (EC) No 1493/1999)

I.

ACCEPTANCE AND ENTRY INTO STORE

(a)

quantity check/control;

(b)

sampling/quality check;

(c)

tanking (unless bought in without movement being required).

II.

STORAGE

(a)

contract price or rent of tanks;

(b)

insurance costs (unless included under (a));

(c)

temperature control (unless included under (a));

(d)

annual inventory (unless included under (a)).

III. REMOVAL FROM STORAGE

(a)

quantity control;

(b)

sampling/quality analysis (if responsibility of intervention authorities);

(c)

loading on vehicle or into purchaser’s tank.

L 171/76

EN

Official Journal of the European Union

23.6.2006

ANNEX VI

STANDARD AMOUNTS FOR THE COMMUNITY

(Article 4(1)(b))

I.

1.

2.

3.

4.

5.

6.

7.

Standard amounts applicable

Standard amounts to apply throughout the Community shall be established, by product, on the basis of the lowest real
costs recorded during a reference period beginning on 1 October of year n and ending on 30 April the following year.

‘Real costs recorded’ means the real costs for the physical operations referred to in Annex V which took place during
the reference period, on the basis of either individual invoices for these operations or a contract signed to cover them.
If a stock of a given product exists during the reference period without there having been either entries or removals,
the reference costs in the storage contracts for that product may also be used.

The Member States shall notify the Commission no later than 10 May of the real costs relating to the operations referred
to in Annex V borne during the reference period. The standard amounts referred to in paragraph 1 shall be established
in euro on the basis of the weighted average of the real costs recorded during the reference period in at least four Mem-
ber States with the lowest real costs for a given physical operation, if the latter correspond to at least 33 % of the aver-
age total stored quantities of the product in question during the reference period. Otherwise, the real costs of other
Member States shall be included in the weighting until the percentage attains 33 % of the stored quantities.

If fewer than four Member States place a given product in public storage, the standard amounts for that product shall
be established on the basis of the real costs recorded in the Member States concerned.

If the real costs for a product in storage declared by a Member State and used in the calculation referred to in para-
graph 3 are more than twice the arithmetic mean of the real costs declared by the other Member States, then that cost
shall be reduced to the level of the arithmetic mean.

The real costs used for the calculation referred to in paragraphs 3 and 4 shall be weighted on the basis of the quantities
stored by the Member States selected.

The real costs declared by Member States outside the euro zone shall be converted into euro on the basis of the average
conversion rate for their currency during the reference period referred to in paragraph 1.

II.

Special provisions

1.

The standard amounts may be increased by the cost of removal from storage provided that the Member State submits
a declaration covering the entire accounting year involved and the entire stock of the product in question that it will
not apply the tolerance referred to in Article 8(2) and will stand guarantee for the quantity.

This declaration shall be addressed to the Commission and shall reach it before it receives the first monthly declaration
of the accounting year concerned or, if the product in question is not in intervention storage at the beginning of the
accounting year, not later than the month following that in which the product first enters storage.

The increase provided for in the first subparagraph shall be calculated by multiplying the intervention price of the prod-
uct concerned by the tolerance for that product provided for in Article 8(2).

2.

The standard amounts established for the cost of entry into and removal from stores of all products in storage except
for beef/veal shall be reduced if the quantities concerned are not physically moved. Such reductions shall be calculated
by the Commission in proportion to the reduction in the standard amounts set in the decision taken by the Commis-
sion for the preceding accounting year.

3.

The Commission may roll over the standard amounts fixed previously for a product where there was no public storage
or there will be no public storage for the current accounting year.

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Official Journal of the European Union

L 171/77

ANNEX VII

SPECIFIC ELEMENTS TO TAKE INTO ACCOUNT FOR EXPENDITURE AND REVENUE RELATING
TO CERTAIN PRODUCTS

I.

CEREALS

Drying

The additional cost of drying designed to lower the moisture content below that fixed for the standard quality shall be
entered in the accounts as a physical operation as referred to in Article 4(1)(c), provided that this operation has been
shown to have been necessary in accordance with the procedure laid down in Article 25(2) of Regulation (EC)
No 1784/2003.

Quantity losses due to drying shall not be included when calculating the tolerance for conservation.

II.

ETHYL ALCOHOL OF VINOUS ORIGIN

1.

Value of quantities bought in

For the purposes of the first subparagraph of Article 9(2), as regards bought-in alcohol, an amount equal to the
aid to the distiller shall be deducted from the buying-in price of the alcohol by intervention agencies and entered
in the accounts under the budget item for distillation. The value of the alcohol bought in, after deduction of the
aid, shall be booked under the heading designated for the taking-over of alcohol (Line 004 of table 1). The aid to
be deducted shall be that applicable to the quality of alcohol delivered.

2.

For the purposes of Annex X and Annex XII(2)(a) and (c), the price to be used shall be the price payable to the
distiller after deduction of the aid referred to in paragraph 1 instead of the intervention price.

III. BEEF AND VEAL

For the purposes of Annex X and Annex XII(2)(a) and (c), the basic price to be used for de-boned beef is the interven-
tion price multiplied by a coefficient of 1.47.

L 171/78

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Official Journal of the European Union

23.6.2006

ANNEX VIII

DEPRECIATION OF PRODUCTS IN STORAGE

(Article 4(1)(d))

1.

2.

If, for a given product, the estimated selling price for products in public intervention storage is lower than the buying-in
price, a depreciation percentage, called the ‘k coefficient’ shall be applied at the time of buying-in. It shall be fixed for
each product at the beginning of each accounting year.

The depreciation percentage shall not exceed the difference between the buying-in price and the estimated disposal price
for each product concerned.

3. At the time of buying in, the Commission may restrict the depreciation to a fraction of the percentage calculated in
accordance with paragraph 2. That fraction may not be less than 70 % of the depreciation decided in accordance with
paragraph 1.

In such cases, the Commission shall conduct a second depreciation at the end of each accounting year in accordance
with the method set out in paragraph 5.

4.

In the case of depreciations as referred to in the second subparagraph of paragraph 3, the Commission shall fix overall
depreciation amounts by product and by Member State before the beginning of the following accounting year.

To that end, the estimated selling price for products in storage shall be compared to the estimated carryover value by
product and by Member State. The overall depreciation amounts by product and by Member State concerned shall be
obtained by multiplying the differences between the estimated carryover values and the estimated selling prices by the
estimated quantities in storage at the end of the accounting year.

5.

The estimate of quantities in public storage and the carryover values by product and by Member State within the mean-
ing of Article 6(1) shall be based on a notification from the Member States, sent to the Commission no later than 7 Sep-
tember of year n+1, relating to products in storage at 30 September of that year, including the following elements:

— the quantities bought in during the period from 1 October of year n to 31 August of year n+1;

— the quantities in storage at 31 August of year n+1;

— the value in euro of the products in storage at 31 August of year n+1;

— the estimated quantities in storage at 30 September of year n+1;

— the estimated quantities bought in between 1 and 30 September of year n+1;

— the estimated value in euro of the quantities bought in between 1 and 30 September of year n+1.

6.

7.

The values in national currency notified by the Member States outside the euro zone with a view to calculating the
depreciation at the end of the accounting year shall be converted into euro using the rates applicable at the time the
overall depreciation amounts are calculated for the end of the accounting year.

The Commission shall notify the overall depreciation amounts by product to each of the Member States concerned so
that they can include these in their final monthly declaration of expenditure to the EAGF for the accounting year
concerned.

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Official Journal of the European Union

L 171/79

ANNEX IX

VALUATION OF STOCKS OF DISTILLATION PRODUCTS (MIXED ALCOHOL)

The costs of disposing of the products of distillation as referred to in Articles 35 and 36 of Regulation (EEC) No 822/87 to
be taken into account by the EAGF shall be equal to the buying-in price of the alcohol concerned minus:

(a)

revenue from sales of the alcohol;

(b)

the value of quantitative losses exceeding the tolerance limit;

(c)

the value of quantities missing as a result of theft or other identifiable losses;

(d)

the value of quantities which have deteriorated as a result of storage conditions;

(e)

the value of quantities lost in accidents;

(f)

guarantees forfeited under Community rules;

(g)

any other revenue.

L 171/80

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Official Journal of the European Union

23.6.2006

ANNEX X

VALUATION OF MISSING QUANTITIES

Subject to the specific rules laid down in Annex VII, the value of missing quantities shall be calculated as follows:

(a) Where the tolerance limits for the storage or processing of products are exceeded, or where quantities are found to be
missing due to theft or other identifiable causes, the value of missing quantities shall be calculated by multiplying these
quantities by the intervention price in force for the standard quality for each product on the first day of the current
accounting year, increased by 5 %.

In the case of alcohol, the intervention price shall be replaced by the price paid to the distiller after deduction of an
amount equal to the distillation aid paid.

(b)

If, on the day the quantities are found to be missing, the average market price for the standard quality in the Member
State of storage is higher than 105 % of the basic intervention price, the contractors shall reimburse to the intervention
agencies the market price recorded by the Member State, increased by 5 %.

The average market price shall be determined by the Member State on the basis of the information in its regular noti-
fications to the Commission.

The differences between the amounts collected by applying the market price and the amounts booked to the EAGF by
applying the intervention price shall be credited to the EAGF at the end of the accounting year among the other ele-
ments of credit.

(c) Where quantities are found to be missing after the products have been transferred or transported from an intervention
centre or a storage place designated by the paying agency to another place, and where no specific value is fixed under
the relevant Community legislation, the value of those missing quantities shall be determined in accordance with
point (a).

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Official Journal of the European Union

L 171/81

ANNEX XI

TOLERANCE LIMITS

1.

Tolerance limits for quantity losses resulting from normal storage operations carried out in accordance with the rules
is hereby fixed for each agricultural product which is the subject of a public storage measure, as follows:

–

–

–

–

–

–

–

cereals

paddy rice, maize, sorghum

sugar

alcohol

skimmed-milk powder

butter

beef and veal

0,2 %

0,4 %

0,1 %

0,6 %

0,0 %

0,0 %

0,6 %

2.

3.

4.

5.

6.

The percentage for allowable losses during boning of beef shall be 32. This percentage shall apply to all quantities boned
during the accounting year.

The tolerance limit for losses of quantities admitted into storage of the products of distillation operations, as referred
to in Articles 35 and 36 of Regulation (EEC) No 822/87, shall be that provided for in respect of the products of the
distillation operations referred in Article 39 of the said Regulation.

The tolerance limits referred to in paragraph 1 shall be fixed as a percentage of the actual weight, without packaging,
of the quantities entering storage and taken over during the accounting year in question, plus the quantities in storage
at the beginning of that year.

These tolerances shall apply during the physical stock inspections. They shall be calculated, for each product, on the
basis of all the quantities stored by a paying agency.

The actual weight at buying-in and removal shall be the recorded weight minus the standard packaging weight, as laid
down in the conditions of buying-in or, where no such conditions have been laid down, minus the average packaging
weight used by the agency.

The tolerance shall not cover losses in terms of number of packages or number of registered pieces.

Losses arising from theft or other identifiable losses shall not be included in the calculation of tolerance limits provided
for in paragraphs 1 and 2.

7.

The tolerance limits referred to in paragraphs 1 and 2 shall be fixed by the Commission.

L 171/82

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Official Journal of the European Union

23.6.2006

ANNEX XII

VALUATION OF PRODUCTS WHICH HAVE DETERIORATED OR BEEN DESTROYED

1. Unless specific Community rules provide otherwise, a product shall be deemed to have deteriorated if it no longer meets

the quality requirements applicable when it was bought in.

2.

The value of products which have deteriorated or been destroyed shall be calculated according to the type of cause, as
follows:

(a)

accidents, unless special provisions in Annex VII provide otherwise: the value of the products shall be calculated
by multiplying the quantities affected by the basic intervention price in force for the standard quality on the first
day of the current accounting year, reduced by 5 %;

(b) natural disasters: the value of the quantities affected shall be determined by a specific Commission decision taken
in accordance with the procedure laid down in Article 25(2) of Regulation (EC) No 1784/2003 or the correspond-
ing Article of other regulations on the common organisation of agricultural markets, as the case may be;

(c)

(d)

poor conservation conditions due in particular to unsuitable storage methods: the value of the product shall be
accounted for in accordance with Annex X(a) and (b);

too long a period of storage: the book value of the product shall be determined on the basis of the selling price at
the time of sale of the product in accordance with the procedure laid down in Article 25(2) of Regulation (EC)
No 1784/2003 or the corresponding article of other regulations establishing common organisations of agricul-
tural markets, as the case may be.

The decision on the sale of the product shall be taken in accordance with the agricultural legislation applicable to
the product in question. The receipts from sales shall be taken into account for the month during which removal
occurred.

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Official Journal of the European Union

L 171/83

ANNEX XIII

ACCOUNTING RULES APPLICABLE TO PRODUCTS WHICH HAVE ENTERED STORAGE, BUT
TAKING-OVER OF WHICH HAS BEEN REFUSED

1. Unless specific Community rules provide otherwise, entry, removal, storage and financing costs already entered in the

accounts for each of the rejected quantities shall be deducted and taken into account separately, as follows:

(a)

(b)

(c)

the entry and removal costs to be deducted shall be calculated by multiplying the rejected quantities by the sum
of the respective standard amounts in the month of removal;

expenditure on storage to be deducted shall be calculated by multiplying the rejected quantities by the number of
months which elapse between entry and removal and by the standard amount for the month of removal;

the financing costs to be deducted shall be calculated by multiplying the rejected quantities by the number of
months which elapse between entry and removal, after deduction of the number of months of delay in payment
applicable at the time of entry, by the rate of financing applicable during the month of removal divided by 12 and
by the average book value of the stocks carried over at the beginning of the accounting year, or by the first month
of declaration if no average book value of stocks carried over exists.

2.

The costs referred to in paragraph 1 shall be booked under the physical operations in the month of removal.

L 171/84

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Official Journal of the European Union

23.6.2006

ANNEX XIV

SPECIMEN MONTHLY DECLARATION FROM STORER TO PAYING AGENCY

(Indicative model)

MONTHLY STOCK STATEMENT

Products:

Storer:

Store:

Address:

No:

Month:

Lot

Description

Comments

Quantity (kg, tonnes, hl, boxes, items,
etc.)

Date

Entry

Exit

Quantity carried
over

Quantity to be
carried over

(Stamp and signature)

Place and date:

Name:

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Official Journal of the European Union

L 171/85

ANNEX XV

SPECIMEN ANNUAL DECLARATION FROM STORER TO PAYING AGENCY

(Indicative model)

ANNUAL STOCK STATEMENT

Products:

Storer:

Store:

Address:

No:

Year:

Lot

Description

Quantity and/or weight booked

Comments

(Stamp and signature)

Place and date:

Name:

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Official Journal of the European Union

23.6.2006

ANNEX XVI

CORRELATION TABLE

-

Article 1

This Regulation

Article 1

Article 2(1)

Article 2(1)

Article 2(2)

Article 2(3)

Article 2(4)

Article 3

Article 4

Article 5

Article 6

Annex

Regulation (EEC) No 411/88

This Regulation

Annex IV, point II(2) and (3)

Annex IV, point II(4)

Annex IV, point II(5)

Annex IV, point II(6)

Annex IV, point III(1)

Annex IV, point III(2)

Annex IV, point I(1)

Annex IV, point I(2)

—

—

Appendix to Annex IV

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Official Journal of the European Union

L 171/87

Regulation (EEC) No 1643/89

This Regulation

Annex VI, point I(1)

Article 4(2)

Annex VI, point I(2), (3), (4), (5) and (6)

Article 2(3)(c)

Annex V

Regulation (EEC) No 2734/89

This Regulation

Annex IX

Article 9(1)

Annex XI(3)

—

Regulation (EEC) No 3492/90

This Regulation

Article 1

Article 1a

Article 2

Article 3

Annex

Article 1

Article 2

Article 3

Article 4

Article 1

Article 2(1)

Article 2(2)

Article 3

Article 4(1)

Article 4(2)

Article 4(3)

Article 4(4)

Article 5(1)

Article 5(2)

Article 5(3)

Article 5(4)

Article 5(5)

Article 6

Article 7

Article 8

Article 9

Article 10

Annex, point A

Annex, first indent of point B

Annex, second indent of point B

Article 5

Article 2(4)

Article 2(8)

Article 8(1)

Article 8(2)

Annex XI(2)

Annex XI(6)

Annex XI(7)

Article 7(2)(b)

—

Article 6(2)(d)

Annex XII(1)

Article 2(5)

Article 5(2)(f)

Article 9(1)(a)

—

—

—

Article 4

Article 9(1)

Article 5(2)(f)

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23.6.2006

Regulation (EEC) No 3597/90

This Regulation

Article 1(1), (2) and (3)

Article 7(1)

Article 1(4)

Annex IV, point III(3)

Article 1(4), second subparagraph

Annex IV, point II(1)

Article 2(1) and (2)

Article 2(3)

Article 2(4)

Annex X

Annex XII

Article 2(5)

Article 2(5), first indent

Article 9(2), second subparagraph

Article 2(5), second and third indents

Article 4(2)

Article 3(1)

Article 3(2)

Article 3(3)

Article 4

Article 5

Article 6(1)

Article 6(2)

Article 7(1)

Article 7(2) and (3)

Article 7(4)

Article 8

Article 9

Article 10

Article 11

Article 12

Annex

Article 1

Article 2

Article 3

Article 4

Article 5

Article 6

Article 6(2)(a)

Article 6(2)(b)

Article 6(2)(c)

Annex VI, point II(1)

Article 9(3)

Article 6(2)(f)

Article 7(2)(c)

Article 9(5)

Annex XIII

Article 4(2)

Article 9(7)

Article 9(1)

Article 6(2)(e)

Article 2(3)(a)

—

Annex VII

Regulation (EEC) No 147/91

This Regulation

Annex XI(4) and (5)

Annex XI(1) and (2)

Article 7(2)(d)

—

—

—

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L 171/89

Article 1

Article 2

Article 3

Article 4

Article 5

Article 6

Article 7(1)

Article 7(2)

Article 8

Article 9

Article 10

Article 11

Annex I

Annex II

Annex III

Regulation (EEC) No 2148/96

This Regulation

Article 2(2) and (3)(a) and (b)

Annex II, point III(1)

Annex II, point II(2)

Annex I, point A. I

Annex I, point A. II

Annex II, point II

Article 2(3)(d)

Article 2(7)

Annex II, point IV

Article 2(8)

—

—

Annex XIV

Annex XV

Annex I, point B