Commission Regulation (EEC) No 3597/90 of 12 December 1990 on the accounting rules for intervention measures involving the buying-in, storage and sale of agricultural products by intervention agencies
Modified by
  • Commission Regulation (EEC) No 2136/93 of 28 July 1993, 31993R2136, July 31, 1993
  • Commission Regulation (EC) No 895/94 of 22 April 1994, 31994R0895, April 23, 1994
  • Commission Regulation (EC) No 1392/97 of 18 July 1997, 31997R1392, July 19, 1997
  • Commission Regulation (EC) No 884/2006of 21 June 2006laying 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, 32006R0884, June 23, 2006
Commission Regulation (EEC) No 3597/90of 12 December 1990on the accounting rules for intervention measures involving the buying-in, storage and sale of agricultural products by intervention agencies THE COMMISSION OF THE EUROPEAN COMMUNITIES,Having regard to the Treaty establishing the European Economic Community,Having regard to Council Regulation (EEC) No 3492/90 of 27 November 1990 laying 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 SectionOJ No L 337, 4. 12. 1990, p. 3., and in particular Article 8 thereof,Whereas certain movements of funds take place after the physical stock operations which gave rise to them; whereas it is not possible to determine a priori the amounts to be entered in the accounts; whereas, therefore, it is necessary to make provision for accounting at a different moment from the physical operation in order to avoid a posteriori corrections to accounts which have already been closed;Whereas rules should be laid down for evaluating missing quantities exceeding the tolerances for preservation or processing, losses during transfers or identifiable causes and deteriorated or destroyed quantities;Whereas operations excluded from the calculation of entry or removal costs should be specified;Whereas in the case of the non-application of the tolerance limits, the Member States should stand guarantee for the total quantities of the product taken over, whereas this option must cover the entire financial year;Whereas, in order to avoid retroactive corrections to the accounts, accounting rules must be laid down for cases where it is found that quantities taken into storage do not meet the conditions laid down for storage;Whereas it is necessary to provide simple accounting rules to apply in case of changes during a month in the factors used for calculation;Whereas the measures provided for in this Regulation are in accordance with the opinion of the EAGGF Committee,HAS ADOPTED THIS REGULATION:
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