Article 1 
1. The annual accounts shall be drawn up for each product which is subject to public storage intervention measures. The accounts shall show separately the following classes of items: (a) expenditure on the physical operations involved in the buying-in of products by intervention agencies; (b) interest charges in respect of funds immobilized by the Member States in intervention purchases; (c) differences between the value of quantities carried over from the previous year and the value of quantities entered, taking account of the depreciation referred to at (d) on the one hand and the value of the quantities removed and the value of quantities carried over to the following year on the other hand, and any other expenditure or revenue; (d) the amounts resulting from the depreciation provided for in Article 8 of Regulation (EEC) No 1883/78. The expenditure referred to at (a) and the other expenditure and receipts referred to at (c) are listed in the Annex. The costs resulting from transport inside or outside the territory of the Member State shall be approved in accordance with the procedure laid down in Article 26 of Regulation (EEC) No 2727/75 (9), as last amended by Regulation (EEC) No 1340/90 (10), or, as the case may be, in the corresponding Article of the other Regulations establishing common organizations of agricultural markets and entered in the accounts in accordance with (a). 2. Unless specific provision is made according to the procedure laid down in Article 8, the time when the various items of expenditure and revenue are entered in the accounts shall be determined by the time of the physical operation entailed by the intervention measure. 3. Where an account shows a credit balance, this shall be deducted from the expenditure for the current financial year. Article 2 1. Member States shall take all measures necessary to ensure the proper preservation of products which have been the subject of Community intervention. 2. Member States shall notify the Commission, at its request, of additional administrative provisions adopted for the application and administration of intervention measures. Article 3 Intervention agencies shall, during each financial year, establish an inventory for each product which has been the subject of Community intervention. They shall compare the results of this inventory with the accounting data: any discrepancies in quantity or quality ascertained during inspections shall be entered in the accounts in accordance with Article 5. Article 4 1. A tolerance limit may be fixed for losses attributable to the preservation of the products stored. Quantity losses due to preservation shall be equal to the difference between the theoretical stock shown in the accounts inventory and the physical stock remaining on the last day of the year, as established on the basis of the inventory provided for in Article 3, or to the stock shown as remaining on the books where the physical stock in a store has been exhausted during the course of the year. 2. A tolerance limit may be fixed for losses occurring during processing of the products taken into intervention. 3. 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. 4. The limits referred to in paragraphs 1 and 2 shall be fixed in accordance with the procedure laid down in Article 8 after consideration, where necessary, by the management committee concerned. Article 5 1. All missing quantities and quantities which have deteriorated because of the physical conditions of storage, transport, processing or by reason of overlong preservation shall be recorded in the accounts as having left the intervention stock on the date when the loss or deterioration was established. 2. The value of the quantities referred to in paragraph 1 shall be determined in accordance with the procedure laid down in Article 8. 3. Unless otherwise provided for by Community rules, any revenue from the sale of deteriorated products and any other receipts in this connection shall not be entered in the accounts. 4. 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. 5. The Member State shall inform the Commission of quantity losses or deterioration of the product caused by natural disaster. The Commission shall then adopt appropriate decisions according to the procedure laid down in Article 8. Article 6 Amounts collected or recovered from sellers, purchasers or storers corresponding to: - the actual costs arising from non-compliance with rules governing the sale of purchase of products, - securities forfeited under Regulation (EEC) No 352/78 (11), - amounts imposed on operators due to failure to comply with their obligations as provided for by Community rules. shall be credited to the EAGGF in accordance with Article 1 (1) (c). Article 7 The financing of the disposal costs for alcohol provided for in Article 37 (2) of Regulation (EEC) No 822/87, shall be subject to the rules set out in Articles 2 to 6 of this Regulation. Article 8 Detailed rules for the application of this Regulation shall be adopted in accordance with the procedure laid down in Article 13 of Regulation (EEC) No 729/70. Article 9 Regulation (EEC) No 3247/81 is hereby repealed. Article 10 This Regulation shall enter into force on 1 October 1990. This Regulation shall be binding in its entirety and directly applicable in all Member States. Done at Brussels, 27 November 1990. For the Council The President V. SACCOMANDI (1) OJ No L 94, 28. 4. 1970, p. 13. (2) OJ No L 185, 15. 7. 1988, p. 1. (3) OJ No L 216, 5. 8. 1978, p. 1. (4) OJ No L 85, 30. 3. 1989, p. 1. (5) OJ No L 327, 14. 11. 1981, p. 1. (6) OJ No L 365, 15. 12. 1989, p. 11. (7) OJ No L 84, 27. 3. 1987, p. 1. (8) OJ No L 132, 23. 5. 1990, p. 19. (9) OJ No L 281, 1. 11. 1975, p. 1. (10) OJ No L 134, 28. 5. 1990, p. 1. (11) OJ No L 50, 22. 2. 1978, p. 1.
Article 2 
1. Member States shall take all measures necessary to ensure the proper preservation of products which have been the subject of Community intervention. 2. Member States shall notify the Commission, at its request, of additional administrative provisions adopted for the application and administration of intervention measures. Article 3 Intervention agencies shall, during each financial year, establish an inventory for each product which has been the subject of Community intervention. They shall compare the results of this inventory with the accounting data: any discrepancies in quantity or quality ascertained during inspections shall be entered in the accounts in accordance with Article 5. Article 4 1. A tolerance limit may be fixed for losses attributable to the preservation of the products stored. Quantity losses due to preservation shall be equal to the difference between the theoretical stock shown in the accounts inventory and the physical stock remaining on the last day of the year, as established on the basis of the inventory provided for in Article 3, or to the stock shown as remaining on the books where the physical stock in a store has been exhausted during the course of the year. 2. A tolerance limit may be fixed for losses occurring during processing of the products taken into intervention. 3. 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. 4. The limits referred to in paragraphs 1 and 2 shall be fixed in accordance with the procedure laid down in Article 8 after consideration, where necessary, by the management committee concerned. Article 5 1. All missing quantities and quantities which have deteriorated because of the physical conditions of storage, transport, processing or by reason of overlong preservation shall be recorded in the accounts as having left the intervention stock on the date when the loss or deterioration was established. 2. The value of the quantities referred to in paragraph 1 shall be determined in accordance with the procedure laid down in Article 8. 3. Unless otherwise provided for by Community rules, any revenue from the sale of deteriorated products and any other receipts in this connection shall not be entered in the accounts. 4. 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. 5. The Member State shall inform the Commission of quantity losses or deterioration of the product caused by natural disaster. The Commission shall then adopt appropriate decisions according to the procedure laid down in Article 8. Article 6 Amounts collected or recovered from sellers, purchasers or storers corresponding to: - the actual costs arising from non-compliance with rules governing the sale of purchase of products, - securities forfeited under Regulation (EEC) No 352/78 (11), - amounts imposed on operators due to failure to comply with their obligations as provided for by Community rules. shall be credited to the EAGGF in accordance with Article 1 (1) (c). Article 7 The financing of the disposal costs for alcohol provided for in Article 37 (2) of Regulation (EEC) No 822/87, shall be subject to the rules set out in Articles 2 to 6 of this Regulation. Article 8 Detailed rules for the application of this Regulation shall be adopted in accordance with the procedure laid down in Article 13 of Regulation (EEC) No 729/70. Article 9 Regulation (EEC) No 3247/81 is hereby repealed. Article 10 This Regulation shall enter into force on 1 October 1990. This Regulation shall be binding in its entirety and directly applicable in all Member States. Done at Brussels, 27 November 1990. For the Council The President V. SACCOMANDI (1) OJ No L 94, 28. 4. 1970, p. 13. (2) OJ No L 185, 15. 7. 1988, p. 1. (3) OJ No L 216, 5. 8. 1978, p. 1. (4) OJ No L 85, 30. 3. 1989, p. 1. (5) OJ No L 327, 14. 11. 1981, p. 1. (6) OJ No L 365, 15. 12. 1989, p. 11. (7) OJ No L 84, 27. 3. 1987, p. 1. (8) OJ No L 132, 23. 5. 1990, p. 19. (9) OJ No L 281, 1. 11. 1975, p. 1. (10) OJ No L 134, 28. 5. 1990, p. 1. (11) OJ No L 50, 22. 2. 1978, p. 1.
Article 3 
Intervention agencies shall, during each financial year, establish an inventory for each product which has been the subject of Community intervention. They shall compare the results of this inventory with the accounting data: any discrepancies in quantity or quality ascertained during inspections shall be entered in the accounts in accordance with Article 5. Article 4 1. A tolerance limit may be fixed for losses attributable to the preservation of the products stored. Quantity losses due to preservation shall be equal to the difference between the theoretical stock shown in the accounts inventory and the physical stock remaining on the last day of the year, as established on the basis of the inventory provided for in Article 3, or to the stock shown as remaining on the books where the physical stock in a store has been exhausted during the course of the year. 2. A tolerance limit may be fixed for losses occurring during processing of the products taken into intervention. 3. 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. 4. The limits referred to in paragraphs 1 and 2 shall be fixed in accordance with the procedure laid down in Article 8 after consideration, where necessary, by the management committee concerned. Article 5 1. All missing quantities and quantities which have deteriorated because of the physical conditions of storage, transport, processing or by reason of overlong preservation shall be recorded in the accounts as having left the intervention stock on the date when the loss or deterioration was established. 2. The value of the quantities referred to in paragraph 1 shall be determined in accordance with the procedure laid down in Article 8. 3. Unless otherwise provided for by Community rules, any revenue from the sale of deteriorated products and any other receipts in this connection shall not be entered in the accounts. 4. 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. 5. The Member State shall inform the Commission of quantity losses or deterioration of the product caused by natural disaster. The Commission shall then adopt appropriate decisions according to the procedure laid down in Article 8. Article 6 Amounts collected or recovered from sellers, purchasers or storers corresponding to: - the actual costs arising from non-compliance with rules governing the sale of purchase of products, - securities forfeited under Regulation (EEC) No 352/78 (11), - amounts imposed on operators due to failure to comply with their obligations as provided for by Community rules. shall be credited to the EAGGF in accordance with Article 1 (1) (c). Article 7 The financing of the disposal costs for alcohol provided for in Article 37 (2) of Regulation (EEC) No 822/87, shall be subject to the rules set out in Articles 2 to 6 of this Regulation. Article 8 Detailed rules for the application of this Regulation shall be adopted in accordance with the procedure laid down in Article 13 of Regulation (EEC) No 729/70. Article 9 Regulation (EEC) No 3247/81 is hereby repealed. Article 10 This Regulation shall enter into force on 1 October 1990. This Regulation shall be binding in its entirety and directly applicable in all Member States. Done at Brussels, 27 November 1990. For the Council The President V. SACCOMANDI (1) OJ No L 94, 28. 4. 1970, p. 13. (2) OJ No L 185, 15. 7. 1988, p. 1. (3) OJ No L 216, 5. 8. 1978, p. 1. (4) OJ No L 85, 30. 3. 1989, p. 1. (5) OJ No L 327, 14. 11. 1981, p. 1. (6) OJ No L 365, 15. 12. 1989, p. 11. (7) OJ No L 84, 27. 3. 1987, p. 1. (8) OJ No L 132, 23. 5. 1990, p. 19. (9) OJ No L 281, 1. 11. 1975, p. 1. (10) OJ No L 134, 28. 5. 1990, p. 1. (11) OJ No L 50, 22. 2. 1978, p. 1.
Article 4 
1. A tolerance limit may be fixed for losses attributable to the preservation of the products stored. Quantity losses due to preservation shall be equal to the difference between the theoretical stock shown in the accounts inventory and the physical stock remaining on the last day of the year, as established on the basis of the inventory provided for in Article 3, or to the stock shown as remaining on the books where the physical stock in a store has been exhausted during the course of the year. 2. A tolerance limit may be fixed for losses occurring during processing of the products taken into intervention. 3. 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. 4. The limits referred to in paragraphs 1 and 2 shall be fixed in accordance with the procedure laid down in Article 8 after consideration, where necessary, by the management committee concerned. Article 5 1. All missing quantities and quantities which have deteriorated because of the physical conditions of storage, transport, processing or by reason of overlong preservation shall be recorded in the accounts as having left the intervention stock on the date when the loss or deterioration was established. 2. The value of the quantities referred to in paragraph 1 shall be determined in accordance with the procedure laid down in Article 8. 3. Unless otherwise provided for by Community rules, any revenue from the sale of deteriorated products and any other receipts in this connection shall not be entered in the accounts. 4. 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. 5. The Member State shall inform the Commission of quantity losses or deterioration of the product caused by natural disaster. The Commission shall then adopt appropriate decisions according to the procedure laid down in Article 8. Article 6 Amounts collected or recovered from sellers, purchasers or storers corresponding to: - the actual costs arising from non-compliance with rules governing the sale of purchase of products, - securities forfeited under Regulation (EEC) No 352/78 (11), - amounts imposed on operators due to failure to comply with their obligations as provided for by Community rules. shall be credited to the EAGGF in accordance with Article 1 (1) (c). Article 7 The financing of the disposal costs for alcohol provided for in Article 37 (2) of Regulation (EEC) No 822/87, shall be subject to the rules set out in Articles 2 to 6 of this Regulation. Article 8 Detailed rules for the application of this Regulation shall be adopted in accordance with the procedure laid down in Article 13 of Regulation (EEC) No 729/70. Article 9 Regulation (EEC) No 3247/81 is hereby repealed. Article 10 This Regulation shall enter into force on 1 October 1990. This Regulation shall be binding in its entirety and directly applicable in all Member States. Done at Brussels, 27 November 1990. For the Council The President V. SACCOMANDI (1) OJ No L 94, 28. 4. 1970, p. 13. (2) OJ No L 185, 15. 7. 1988, p. 1. (3) OJ No L 216, 5. 8. 1978, p. 1. (4) OJ No L 85, 30. 3. 1989, p. 1. (5) OJ No L 327, 14. 11. 1981, p. 1. (6) OJ No L 365, 15. 12. 1989, p. 11. (7) OJ No L 84, 27. 3. 1987, p. 1. (8) OJ No L 132, 23. 5. 1990, p. 19. (9) OJ No L 281, 1. 11. 1975, p. 1. (10) OJ No L 134, 28. 5. 1990, p. 1. (11) OJ No L 50, 22. 2. 1978, p. 1.
Article 5 
1. All missing quantities and quantities which have deteriorated because of the physical conditions of storage, transport, processing or by reason of overlong preservation shall be recorded in the accounts as having left the intervention stock on the date when the loss or deterioration was established. 2. The value of the quantities referred to in paragraph 1 shall be determined in accordance with the procedure laid down in Article 8. 3. Unless otherwise provided for by Community rules, any revenue from the sale of deteriorated products and any other receipts in this connection shall not be entered in the accounts. 4. 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. 5. The Member State shall inform the Commission of quantity losses or deterioration of the product caused by natural disaster. The Commission shall then adopt appropriate decisions according to the procedure laid down in Article 8. Article 6 Amounts collected or recovered from sellers, purchasers or storers corresponding to: - the actual costs arising from non-compliance with rules governing the sale of purchase of products, - securities forfeited under Regulation (EEC) No 352/78 (11), - amounts imposed on operators due to failure to comply with their obligations as provided for by Community rules. shall be credited to the EAGGF in accordance with Article 1 (1) (c). Article 7 The financing of the disposal costs for alcohol provided for in Article 37 (2) of Regulation (EEC) No 822/87, shall be subject to the rules set out in Articles 2 to 6 of this Regulation. Article 8 Detailed rules for the application of this Regulation shall be adopted in accordance with the procedure laid down in Article 13 of Regulation (EEC) No 729/70. Article 9 Regulation (EEC) No 3247/81 is hereby repealed. Article 10 This Regulation shall enter into force on 1 October 1990. This Regulation shall be binding in its entirety and directly applicable in all Member States. Done at Brussels, 27 November 1990. For the Council The President V. SACCOMANDI (1) OJ No L 94, 28. 4. 1970, p. 13. (2) OJ No L 185, 15. 7. 1988, p. 1. (3) OJ No L 216, 5. 8. 1978, p. 1. (4) OJ No L 85, 30. 3. 1989, p. 1. (5) OJ No L 327, 14. 11. 1981, p. 1. (6) OJ No L 365, 15. 12. 1989, p. 11. (7) OJ No L 84, 27. 3. 1987, p. 1. (8) OJ No L 132, 23. 5. 1990, p. 19. (9) OJ No L 281, 1. 11. 1975, p. 1. (10) OJ No L 134, 28. 5. 1990, p. 1. (11) OJ No L 50, 22. 2. 1978, p. 1.
Article 6 
Amounts collected or recovered from sellers, purchasers or storers corresponding to: - the actual costs arising from non-compliance with rules governing the sale of purchase of products, - securities forfeited under Regulation (EEC) No 352/78 (11), - amounts imposed on operators due to failure to comply with their obligations as provided for by Community rules. shall be credited to the EAGGF in accordance with Article 1 (1) (c). Article 7 The financing of the disposal costs for alcohol provided for in Article 37 (2) of Regulation (EEC) No 822/87, shall be subject to the rules set out in Articles 2 to 6 of this Regulation. Article 8 Detailed rules for the application of this Regulation shall be adopted in accordance with the procedure laid down in Article 13 of Regulation (EEC) No 729/70. Article 9 Regulation (EEC) No 3247/81 is hereby repealed. Article 10 This Regulation shall enter into force on 1 October 1990. This Regulation shall be binding in its entirety and directly applicable in all Member States. Done at Brussels, 27 November 1990. For the Council The President V. SACCOMANDI (1) OJ No L 94, 28. 4. 1970, p. 13. (2) OJ No L 185, 15. 7. 1988, p. 1. (3) OJ No L 216, 5. 8. 1978, p. 1. (4) OJ No L 85, 30. 3. 1989, p. 1. (5) OJ No L 327, 14. 11. 1981, p. 1. (6) OJ No L 365, 15. 12. 1989, p. 11. (7) OJ No L 84, 27. 3. 1987, p. 1. (8) OJ No L 132, 23. 5. 1990, p. 19. (9) OJ No L 281, 1. 11. 1975, p. 1. (10) OJ No L 134, 28. 5. 1990, p. 1. (11) OJ No L 50, 22. 2. 1978, p. 1.
Article 7 
The financing of the disposal costs for alcohol provided for in Article 37 (2) of Regulation (EEC) No 822/87, shall be subject to the rules set out in Articles 2 to 6 of this Regulation. Article 8 Detailed rules for the application of this Regulation shall be adopted in accordance with the procedure laid down in Article 13 of Regulation (EEC) No 729/70. Article 9 Regulation (EEC) No 3247/81 is hereby repealed. Article 10 This Regulation shall enter into force on 1 October 1990. This Regulation shall be binding in its entirety and directly applicable in all Member States. Done at Brussels, 27 November 1990. For the Council The President V. SACCOMANDI (1) OJ No L 94, 28. 4. 1970, p. 13. (2) OJ No L 185, 15. 7. 1988, p. 1. (3) OJ No L 216, 5. 8. 1978, p. 1. (4) OJ No L 85, 30. 3. 1989, p. 1. (5) OJ No L 327, 14. 11. 1981, p. 1. (6) OJ No L 365, 15. 12. 1989, p. 11. (7) OJ No L 84, 27. 3. 1987, p. 1. (8) OJ No L 132, 23. 5. 1990, p. 19. (9) OJ No L 281, 1. 11. 1975, p. 1. (10) OJ No L 134, 28. 5. 1990, p. 1. (11) OJ No L 50, 22. 2. 1978, p. 1.
Article 8 
Detailed rules for the application of this Regulation shall be adopted in accordance with the procedure laid down in Article 13 of Regulation (EEC) No 729/70. Article 9 Regulation (EEC) No 3247/81 is hereby repealed. Article 10 This Regulation shall enter into force on 1 October 1990. This Regulation shall be binding in its entirety and directly applicable in all Member States. Done at Brussels, 27 November 1990. For the Council The President V. SACCOMANDI (1) OJ No L 94, 28. 4. 1970, p. 13. (2) OJ No L 185, 15. 7. 1988, p. 1. (3) OJ No L 216, 5. 8. 1978, p. 1. (4) OJ No L 85, 30. 3. 1989, p. 1. (5) OJ No L 327, 14. 11. 1981, p. 1. (6) OJ No L 365, 15. 12. 1989, p. 11. (7) OJ No L 84, 27. 3. 1987, p. 1. (8) OJ No L 132, 23. 5. 1990, p. 19. (9) OJ No L 281, 1. 11. 1975, p. 1. (10) OJ No L 134, 28. 5. 1990, p. 1. (11) OJ No L 50, 22. 2. 1978, p. 1.
Article 9 
Regulation (EEC) No 3247/81 is hereby repealed. Article 10 This Regulation shall enter into force on 1 October 1990. This Regulation shall be binding in its entirety and directly applicable in all Member States. Done at Brussels, 27 November 1990. For the Council The President V. SACCOMANDI (1) OJ No L 94, 28. 4. 1970, p. 13. (2) OJ No L 185, 15. 7. 1988, p. 1. (3) OJ No L 216, 5. 8. 1978, p. 1. (4) OJ No L 85, 30. 3. 1989, p. 1. (5) OJ No L 327, 14. 11. 1981, p. 1. (6) OJ No L 365, 15. 12. 1989, p. 11. (7) OJ No L 84, 27. 3. 1987, p. 1. (8) OJ No L 132, 23. 5. 1990, p. 19. (9) OJ No L 281, 1. 11. 1975, p. 1. (10) OJ No L 134, 28. 5. 1990, p. 1. (11) OJ No L 50, 22. 2. 1978, p. 1.
Article 10 
This Regulation shall enter into force on 1 October 1990. This Regulation shall be binding in its entirety and directly applicable in all Member States. Done at Brussels, 27 November 1990. For the Council The President V. SACCOMANDI (1) OJ No L 94, 28. 4. 1970, p. 13. (2) OJ No L 185, 15. 7. 1988, p. 1. (3) OJ No L 216, 5. 8. 1978, p. 1. (4) OJ No L 85, 30. 3. 1989, p. 1. (5) OJ No L 327, 14. 11. 1981, p. 1. (6) OJ No L 365, 15. 12. 1989, p. 11. (7) OJ No L 84, 27. 3. 1987, p. 1. (8) OJ No L 132, 23. 5. 1990, p. 19. (9) OJ No L 281, 1. 11. 1975, p. 1. (10) OJ No L 134, 28. 5. 1990, p. 1. (11) OJ No L 50, 22. 2. 1978, p. 1.