ANNEX I

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

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 ascertain 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 percentages 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, calculations, interim and final results, and the conclusions drawn;

(f)	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;

(g)	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 covered by the extended inspection, discrepancies found and explanations given.

3.   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 discrepancies and differences detected.

4.   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.

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 Regulation (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.

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:

(Indicative model)

CEREALS - STOCK INSPECTION

Product:	Storer: Store, silo: Cell number:	Date:
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	… m3	… m2	… m3	… m2	… m3
Height:…	… m		… m		… m
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 %: …
…, [date]
			Paying agency inspector:
(Stamp and signature)

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 (3)

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, — 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 description 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 (4)

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. 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 permitted 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.

---

(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).

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

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

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 conserved. 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 conditions, the losses shall be borne by the storer and entered in the public storage accounts as a loss resulting from deterioration 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 purchases 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 paying 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.

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 electronic 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 accordance 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.

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

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	Price differences and other items

3	Calculation of technical costs

4	Calculation of financing costs

8	Public Stock positions and movements

9	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 Community (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

Member State	Financial year		With tolerance limit
Product	OPERATIONS FROM	TO	Without tolerance limit

Table 1

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

Euro — Tonnes
Line No	Method of calculation or references to other tables	Description	Quantities (t or hl)	Unit Amount	Values
Column	a	b	c	d	e
001	T99/010 and 050	Quantities carried over from preceding financial year at average carryover book value	0,000	—	0,00
002	—	Extraordinary depreciation Budget item:	—	—	0,00
003	=001e-002e	Total value of quantities in storage at the beginning of the financial year	—	—	0,00
004	—	Quantities and value of products bought in during the period	—	—	—
005	=004e × coefficient	Depreciation on buying in (=>T52/030e) (Annex VIII §1)	—	—	0,00
006	T28/910	Quantities received by transfer, up to the end of the preceding month	0,000	—	—
008	T28/910	Value to be booked following transfers	—	—	0,00
009	=001c + 004c +006c	Quantities carried over, bought in or transferred	0,000	—	—
010	=003e + 004e -005e +008e	Total book value	—	—	0,00
011	=010e/009c	Average book value	—	0,00	—
020	T53/997	Off-takes to the end of … (including unidentifiable losses)	0,000	—	—
021	T53/999	Relative income from off-takes to the end of … (including unidentifiable losses)	—	—	0,00
025	=009c - 020c	Quantities in stock at the end of the month …	0,000	—	—
031	=011d period 12	Average book value of the last period to be carried over to the next financial year	—	0,00	—
034	=025c × 031d	Theoretical value of the quantities to be carried over	—	—	0,00
050	—	Complementary depreciation (Annex VIII § 3 and 4) budget item:	—	—	0,00

Member State	Financial year		With tolerance limit
Product	OPERATIONS FROM	TO	Without tolerance limit

Table 2

Price differences and other items.

Euro — Tonnes
Line number	Calculation method or references to other tables	Description	Quantities (t. or hl.)	Unit Price	Rate	Coefficient or %	Values
Column	a	b	c	d	e	f	g
		DEBIT
001	Tab. 001 - Line 9	Quantities carried over, bought in or transferred	0,000	—	—	—	—
002	Tab. 001 - Line 10	Value of quantities carried over, bought in or transferred	—	—	—	—	0,00
003	—	Other debit items	—	—	—	—	—
004	—	TOTAL DEBIT	—	—	—	—	0,00
		CREDIT
005	T53/993	Off-takes and value thereof, including accidents and losses attributable to identifiable causes	0,000	—	—	—	0,00
006	= 1c-5c-9c	Losses not attributable to identifiable causes	0,000	—	—	—	—
007	= 1c × % limit	Tolerance limit	0,000	—	—	0,050	—
008	= 6c-7c	Quantities exceeding tolerance limit and value thereof	0,000	0,000	1,000000	1,050	0,00
009	Tab. 001 - Lines 025 and 034	Quantities to be carried forward and value there of	0,000	—	—	—	0,00
010	—	Amounts recovered and securities forfeited	—	—	—	—	—
011	Tab. 016, 017	Reimbursement of costs and penalties	—	—	—	—	—
012	Tab. 028 - Line 990	Value of quantities received by transfer	—	—	—	—	0,00
013	Tab. 053 or 007 - Line 998	Losses recorded on occasion of transfers to other Member States	—	—	—	—	0,00
014	Tab. 009 - Line 600	Losses in excess of maximum tolerance for processing	—	—	—	—	0,00
015	—	Other credit items	—	—	—	—	—
016	—	TOTAL CREDIT	—	—	—	—	0,00
017	= 4g-16g	DEBIT/CREDIT BALANCE	—	—	—	—	0,00

Member State	Financial year		With tolerance limit
Product	OPERATIONS FROM	TO	Without tolerance limit

Table 3

Calculation of Technical costs.

Euro — Tonnes
Line No	Description	From (dd/mm/yyyy)	To (dd/mm/yyyy)	Quantities (t or hl)	Rate per unit in EURO	Rate	Value
a	b	c	d	e	f	g	h = e×f×g
	A.    Standard Amounts
010	Entry costs where physical movement is involved (T08/c+h)	—	—	—	—	—	—
010.001	—	—	—	0,000	0,00	1,000000	0,00
030	Entry costs where physical movement is not involved (T08/d)	—	—	—	—	—	—
030.001	—	—	—	0,000	0,00	1,000000	0,00
050	Removal costs where physical movement is involved (T08/e)	—	—	—	—	—	—
050.001	—	—	—	0,000	0,00	1,000000	0,00
070	Removal costs where physical movement is not involved (T08/f)	—	—	—	—	—	—
070.001	—	—	—	0,000	0,00	1,000000	0,00
090	Storage costs (T08 – cf. average stock)	—	—	—	—	—	—
090.001	—	—	—	0,000	0,00	1,000000	0,00
130	Denaturing or colouring costs (only additional charge)	—	—	—	—	—	—
130.001	—	—	—	—	—	1,000000	0,00
160	Cost of labelling and marking (only additional charge)	—	—	—	—	—	—
160.001	—	—	—	—	0,00	1,000000	0,00
180	Cost of removal from and returning to storage	—	—	—	—	—	—
180.001	—	—	—	—	0,00	1,000000	0,00
500	Transport costs at standard rate	—	—	—	—	—	—
560	Reimbursement of technical costs for quantities rejected (T13/100)×(-1)	—	—	—	—	—	0,00
	B.    Costs not covered by standard amount
600.1	Actual primary transport costs when bought — positive	—	—	—	—	—	—
600.2	Actual primary transport costs when bought - negative	—	—	—	—	—	—
601.1	Transport costs - Exportation - positive	—	—	—	—	—	—
601.2	Transport costs - Exportation - negative	—	—	—	—	—	—
602.1	Transport costs - M.S. Transfers - positive	—	—	—	—	—	—
602.2	Transport costs – Member state transfers - negative	—	—	—	—	—	—
603.1	Transport costs after intervention - positive	—	—	—	—	—	—
603.2	Transport costs after intervention - negative	—	—	—	—	—	—
610.1	Processing costs - positive	—	—	—	—	—	—
610.2	Processing costs - negative	—	—	—	—	—	—
620.1	Other costs - positive	—	—	—	—	—	—
620.2	Other costs - negative	—	—	—	—	—	—
999	TOTAL TECHNICAL COSTS (T52/030b)	—	—	—	—	—	0,00

Member State	Financial year		With tolerance limit
Product	OPERATIONS FROM	TO	Without tolerance limit

Table 4

Calculation of financing costs.

Euro — Tonnes

Line number

Period

Total stocks at the beginning of each month

Total stocks at the end of each month

Average stock

Buying in for the period

Deduction for payment delays

Average preceding negative stock

Average stock for calculation

Average book value

Rate %

Financing costs

From (mm/yyyy)

To (mm/yyyy)

Column

a1

a2

b

c

d

e

f

g

h

i

i1

j

001.001

0,000

0,000

0,000

0,000

0,000

0,000

0,00

2,300

0,00

100

SUBTOTAL FINANCING COSTS

0,00

105

Deduction because of rejection (T14/050)

0,00

110

Deduction because of time limits for removal after payment for quantities sold ([Annex IV (III) §1)

0,000

120

Increase because of time limits for payment after removal of quantities sold (Annex IV (III) §2)

0,000

130

TOTAL FINANCING COSTS (=>T52/030c)

0,00

Member State	Financial year		With tolerance limit
Product	OPERATIONS FROM	TO	Without tolerance limit

Table 8

Public Stock positions and movements.

Tonnes
Line No.	Month Year (mm/yyyy)	Stock at the beginning of each month	INTAKES		OFFTAKES			Transfers by period Quantities received	Stock at end of each month including transfers	Stock at end of each month without transfers
			Intake with physical movement	Intake without physical movement	Removals with physical movement + samples	Removals without physical movement	Missing quantities whether from identifiable causes (theft, accidents, etc.) or not + removals after time limits for cereals and rice
Column	a	b	c	d	e	f	g	h	i = b+c+ d-e-f-g+h	j = b+c+d-e-f-g
1								0,000	0,000	0,000
2		0,000						0,000	0,000	0,000
3		0,000						0,000	0,000	0,000
4		0,000						0,000	0,000	0,000
5		0,000						0,000	0,000	0,000
6		0,000						0,000	0,000	0,000
7		0,000						0,000	0,000	0,000
8		0,000						0,000	0,000	0,000
9		0,000						0,000	0,000	0,000
10		0,000						0,000	0,000	0,000
11		0,000						0,000	0,000	0,000
12		0,000						0,000	0,000	0,000
99	Total	0,000	0,000	0,000	0,000	0,000	0,000	0,000	0,000	0,000

Member State	Financial year		With tolerance limit
Product	OPERATIONS FROM	TO	Without tolerance limit

Table 9

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

Euro — Tonnes
Line number	Periods	Quantities introduced for processing (actual weight) (2)	Quantities produced (actual weight) (2)	Coefficient or %	Intervention price	Rate	Amount to be credited to EAGGF
Column	a	b	c	d	e	f	g
100	Quantities for which processing began during the preceding financial year and was completed during the current financial year	—	—	—	—	—	—
200	Quantities for which processing began and was completed during the current financial year	—	—	—	—	—	—
300	Total quantities introduced for processing and produced =100+200	0,000	0,000	—	—	—	—
400	Minimum yield laid down = 300 col. (b) × {1 - 400 col. (d)}	—	0,000	1,00	—	—	—
500	Losses exceeding the minimum yield = 300 - 400	—	0,000	—	—	—	—
600	Amount to be credited to the EAGGF = T009/500/c (if negative) × T009/600/d * T009/600/e * T009/600/f	—	—	1,00	0,00	1,000000	0,00
700	Quantities for which processing has begun but has not been completed at the end of the financial year (for DE-BONED BEEF)	—	—	—	—	—	—

Member State	Financial year		With tolerance limit
Product	OPERATIONS FROM	TO	Without tolerance limit

Table 13

Reimbursement resulting from rejection of the goods (technical costs) (Annex XIII 1a and 1b)

Euro — Tonnes
A.    INTAKE AND OFFTAKE COSTS
Line No	Month/year of removal (mm/yyyy)	Refused tonnes	Codes 1 or 2 or 3 or 4 (*1)	Sum of standard amounts valid in month of removal EURO/T	Rate applicable to the standard amounts	Values
Column	a	b	c	d	e	f = b×d×e
001.001					1,000000	0,00
050 Sub-Total	—	0,000	—	—	—	0,00
B.    STORAGE COSTS
Line No	Month/year of Removal (mm/yyyy)	Number of months of storage	Refused tonnes	Standard amount valid in the month of removal EURO/T	Rate applicable to the standard amounts	Values
051.001				0,00	1,000000	0,00
099 Sub-Total	—	—	0,000	—	—	0,00
100 TOTAL	(=> T03/560)					0,00

Member State	Financial year		With tolerance limit
Product	OPERATIONS FROM	TO	Without tolerance limit

Table 14

Reimbursement resulting from rejection of the goods (financial costs) (Annex XIII 1c and Article 9§5)

Euro — Tonnes
1.    FINANCING COSTS
Line No	Month and year of removal (mm/yyyy)	Refused tonnes	Number of months of storage	Number of months of payment at entry	Number of months to be considered for calculation	Average book value of the quantity carried forward	Rate for the calculation of financing costs in %	Values
Column	a	b	c	d	e = c-d	f	g	h = b×e×f×(g/12)
001.001				0	0		0,000
050 Sub-total		0,000	(=> T04/105)					0,00
2.    VALUE OF THE QUANTITIES BOUGHT-IN (before deduction of depreciation at purchase)
Line No		Refused tonnes	Purchase Value/Tonne			Total Value
051.001						0,00
200 Sub-Total		0,000	(=> T53/950)			0,00

Member State	Financial year		With tolerance limit
Product	OPERATIONS FROM	TO	Without tolerance limit

Table 28

Reasons for transfers from other Member States.

Euro — Tonnes
Line No	Month and Year	Country of Origin	Regulation (ECC)	Quantities received at end of period (t or hl)	Price	Conversion Rate	Values
Column	a	b	c	d	e	f	g
—	TRANSFERS OF LAST MONTH OF PREVIOUS FINANCIAL YEAR
001.001					0,00	1,000000	0,00
—	TRANSFERS FOR THE CURRRENT FINANCIAL YEAR
002.001					0,00	1,000000	0,00
—	TRANSFERS OF THE CURRRENT PERIOD
003.001					0,00	1,000000	0,00
910 Total without the current period	—	—	(=> T01/006)	0,00	—	(=> T01/008)	0,00
990 Total without 001	—	—	(=> T02/012)	0,00	—	(=> T52/040)	0,00
For the last month of the financial year, the quantities and values should be carried forward to the Table 28 of the next financial year N.B. This table should not be completed in case of Free Distribution.

Member State	Financial year		With tolerance limit
Product	OPERATIONS FROM	TO	Without tolerance limit

Table 52

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

Euro — Tonnes
Line No	DESCRIPTION	Technical Costs	Financial Costs	Other Costs	Depreciation when bought in
Column	a	b	c	d	e
020	Correction article 6§3 - decision of …	0	0	0	0
030	Expenditure on physical operations from … to …	0,00	0,00	0,00	0,00
052	Values of quantities received by transfer - free distribution (T54,55/390f)	—	—	—	—
053	Negative value of quantities carried over (T99/065)	—	—	0,00	—
400	Totals to be booked until …	0,00	0,00	0,00	0,00
410	Amounts booked to the end of the preceding month
420	Amounts to be booked in …	0,00	0,00	0,00	0,00

Member State	Financial year		With tolerance limit
Product	OPERATIONS FROM	TO	Without tolerance limit

Table 53

Details of off-takes.

Euro — Tonnes
Line No.	Description	Date (mm/yyyy)	Supplementary information necessary	Country of origin.	Country of destination	Off-take quantities (t/hl)	Coefficient.	Intervention Price.	Rate.	Value of off-take quantities
Column	a	b	c	d	e	f	g	h	i	j = f×g×h×i
001.001	Normal disposal	—	—	—	—	—	—	—	—	—
201.001	Special measures	—	—	—	—	—	—	—	—	—
400	Food aid	—	—	—	—	—	—	—	—	—
500	Samples taken by adjudicators	—	—	—	—	—	—	—	—	—
501.001	Samples (others)	—	—	—	—	—	0,00	0,00	1,000000	0,00
502	Sale by private contract following the annual inventory (Art.5(2g) and 7(2c)	—	—	—	—	—	—	—	—	—
851	Free distribution (T54,55/400 Plans 1,2)	—	—	—	—	—	—	—	—	—
860	Summary emergency operations (T56/400 Plans 1,2)	—	—	—	—	—	—	—	—	—
900.001	Deterioration of quality because of storage conditions	—	—	—	—	—	0,00	0,00	1,000000	0,00
910.001	Deterioration of quality because of a too long period of storage	—	—	—	—	—	—	—	—	—
920.001	Natural Disasters	—	—	—	—	—	—	—	—	—
930.001	Losses that can be accounted for	—	—	—	—	—	0,00	0,00	1,000000	0,00
940.001	Accidents	—	—	—	—	—	0,00	0,00	1,000000	0,00
950	Quantities refused after quality control (T14/200)	—	—	—	—	0,000	—	—	—	0,00
991.001	Transfers to other member states for free distribution	—	—	—	—	—	0	0	—	0,00
992.001	Transfers to other member states: Other transfers	—	—	—	—	—	0	0	—	0,00
993	Sub-total 001 to 992 (=>T02/005c,e)	—	—	—	—	0,000	—	—	—	0,00
996.001	Losses not attributable to identifiable causes.	—	—	—	—	—	0,00	0,00	1,000000	0,00
997	Sub-total 993 + 996 (in quantities)	—	—	—	—	0,000	—	—	—	—
998.001	Losses on occasion of transfers (free distribution or between Member states) T02/013	—	—	—	—	—	0,00	0,00	1,000000	0,00
999	TOTAL (=>T01/021e) (value only)	—	—	—	—	—	—	—	—	0,00

Member State	Financial year		With tolerance limit
Product	OPERATIONS FROM	TO	Without tolerance limit

Table 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

Euro — Tonnes
From your own stock:			Plan of the Year:

Line No	Description	Date	Off-take (tonnes)	Intervention price	Exchange rate	Value of off-take quantities
Column	a	b	c	d	e	f = c × d × e
002	- corrections under Article 6§3 decision of	—	—	—	—	—
030.001	—	—	—	—	—	0,00
300	Total (030):	—	—	—	—	0,00
310	Other debit items (positive)	—	—	—	—	—
320	Other credit items (negative-use the – sign)	—	—	—	—	—
330	Securities forfeited	—	—	—	—	—
390	Total (300 + 310 + 320 + 330):	—	—	—	—	0,00
400	Total off-takes and amount to be booked up to … (001 + 002 + 390):	—	—	—	—	0,00
410	Amount booked up to the end of the preceding month (…)	—	—	—	—	0,00
420	(400 - 410) Amounts to be booked in …	—	—	—	—	0,00

Member State	Financial year		With tolerance limit
Product	OPERATIONS FROM	TO	Without tolerance limit

Table 55

Beef-meat

Monthly calculation of the losses arising from the supply of food to the most deprived persons in the Community (R. (EEC) No 3730/87)

Euro — Tonnes
From your own stock:				Plan of the Year:

Line number	Description	Date	Oft-take (tonnes)	Coefficient	Intervention price	Rate	Value of off-take quantities
Column	a	b	c	d	e	f	g = c × d × e × f
002	- corrections under Article 6§3 decision of	—	—	—	—	—	—
030.010	Forequarters	—	—	—	—	—	—
—	—	—	—	0,35	0,00	1,000000	0,00
030.020	Hindquarters	—	—	—	—	—	—
—	—	—	—	0,50	0,00	1,000000	0,00
300	Total (030):	—	0,000	—	—	—	0,00

Line number	Description	Date …/to …	Off-take (tonnes)		Intervention price	Exchange rate	Value of off-take
Column	a	b	c		d	e	f
310	Other debit items (positive)	—	—		—	—	—
320	Other credit items (negative-use the – sign)	—	—		—	—	—
330	Securities forfeited	—	—		—	—	—
390	Total (300 + 310 + 320 + 330):	—	—		—	—	0,00
400	Total off-takes and amount to be booked up to … (001 + 002 + 390):	—	0,000		—	—	0,00
410	Amount booked up to the end of the preceding month (…)	—	—		—	—	0,00
420	(400 - 410) Amounts to be booked in …	—	—		—	—	0,00

Member State	Financial year		With tolerance limit
Product	OPERATIONS FROM	TO	Without tolerance limit

Table 56

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

Euro — Tonnes
Destination:		Regulation:
From your own stock:		Plan of the Year:

Line number	Description	Date	Off-take (tonnes)	Intervention Price	Rate	Value of off-take
Column	a	b	c	d	e	f = 2 × d × e
2	- corrections under Article 6§3, decision of:	—	—	—	—	—
030.001	—			0,00	1,000000	0,00
300	Total 30 to 200	—	0,000	—	—	0,00

Line number	Description	Date …/to …	Off-take (tonnes)	Intervention Price	Rate	Value of off-take
Column	a	b	c	d	e	f
310	Other debit items (positive).	—	—	—	—	—
320	Other credit items (negative: use the – sign)	—	—	—	—	—
330	Guarantees forfeited	—	—	—	—	—
390	Total (300 + 310 + 320 + 330):	—	—	—	—	0,00
400	Total off-takes and amount to be booked up to … (001 + 002 + 390)	—	0,000	—	—	0,00
410	Amounts booked up to the end of the preceding month (…)	—	—	—	—	0,00
420	(400 — 410) Amounts to be booked in …	—	—	—	—	0,00

Member State	Financial year		With tolerance limit	X
Product	OPERATIONS FROM	TO	Without tolerance limit

Table 99

Calculation of the value to be carried over at the beginning of the accounting year

Euro — Tonnes
Line number	Calculation method or reference to other tables	Description	Quantities (t. or hl.)	Values
Column	a	b	c	d
010	T01/025c Previous financial year	Quantities in stock at the end of the previous financial year (=>T01/001)	0,000	—
020	T01/031d Previous financial year	Average Book Value (declaration of November 10th - previous financial year, in Euro)	—	—
030	= 010c × 020d	Theoretical value of quantities carried over to the current financial year (in Euro)		0,00
040	—	Additional depreciation, Annex VIII § 3 and 4		0,00
050	—	Value of quantities carried over to current financial year (in Euro)		0,00
055	—	Value of quantities carried over to current financial year (in Euro) =>T01/001		0,00
057	—	Average book value of the preceding financial year (in Euro) =>T14/001f		—
060	—	Negative value of quantities carried over to current financial year (in Euro)		0,00
065	—	Negative value of quantities carried over to the current financial year (in Euro) =>T52/053		0,00

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(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.

(2)  The quantities are to be expressed in tonnes to three decimal places.

(*1)  Code:

1 = Entry with PM and Removal with PM

2 = Entry without PM and Removal without PM

3 = Entry with PM and Removal without PM

4 = Entry without PM and Removal with PM

(PM: Physical Movement).

ANNEX IV

CALCULATION OF FINANCING COSTS

(Article 4(1)(a))

I.   Applicable interest rates

1.   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 beginning 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.

2.   In order to determine the interest rates applicable for a given accounting year, the Member States shall notify the Commission, 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 uniform 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.   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.

2.   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 quantities 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.

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 calculated shall be reduced by a quantity resulting from the following calculation:

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:

where

V	=	the amount paid by the purchaser,
J	=	the number of days between receipt of payment and removal of the product, minus 30 days,
i	=	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:

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.