council regul eec novemb lai factor consider annual account financ intervent measur form public storag european agricultur guidanc guarante fund guarante section council european commun regard treati establish european econom commun regard council regul eec april financ common agricultur polici amend regul eec articl thereof regard propos commiss regul eec amend regul eec lai gener rule financ european agricultur guidanc guarante fund eaggf guarante section intervent measur council regul eec novemb financ european agricultur guidanc guarante fund guarante section intervent measur involv bui storag sale agricultur product intervent agenc amend regul eec lai rule condit govern annual account enabl expenditur financ eaggf guarante section intervent measur public storag establish light experi simplifi exist procedur provid rule implement fix accord simplifi procedur council regul eec repeal agricultur regul intervent agenc bui product offer intervent detail rule need regard respons preserv store product inventori product store drawn regular interv order compar stock financi account financ rule laid cover quantiti loss deterior product transport product offer intervent recoveri sum seller purchas storer articl council regul eec march common organ market wine amend regul eec cost dispos product distil provid articl regul born eaggf guarante section detail rule regard measur dispos need adopt detail implement rule procedur case provid adopt regul articl annual account drawn product subject public storag intervent measur account show separ class item expenditur physic oper involv bui product intervent agenc interest charg respect fund immobil member state intervent purchas differ quantiti carri previou year quantiti enter take account depreci refer hand quantiti remov quantiti carri year hand expenditur revenu amount result depreci provid articl regul eec expenditur refer expenditur receipt refer list annex cost result transport insid territori member state approv accord procedur laid articl regul eec amend regul eec case articl regul establish common organ agricultur market enter account accord specif provis made procedur laid articl time item expenditur revenu enter account determin time physic oper entail intervent measur account show credit balanc deduct expenditur current financi year articl member state measur ensur proper preserv product subject commun intervent member state notifi commiss request addit administr provis adopt applic administr intervent measur articl intervent agenc financi year establish inventori product subject commun intervent compar result inventori account data discrep quantiti qualiti ascertain inspect enter account accord articl articl toler limit fix loss attribut preserv product store quantiti loss due preserv equal differ theoret stock shown account inventori physic stock remain dai year establish basi inventori provid articl stock shown remain book physic stock store exhaust year toler limit fix loss occur process product intervent loss aris theft identifi loss includ calcul toler limit provid paragraph limit refer paragraph fix accord procedur laid articl consider manag committe concern articl miss quantiti quantiti deterior physic condit storag transport process reason overlong preserv record account left intervent stock date loss deterior establish quantiti refer paragraph determin accord procedur laid articl provid commun rule revenu sale deterior product receipt connect enter account specif commun rule provid product deem deterior longer meet qualiti requir applic bought member state inform commiss quantiti loss deterior product caus natur disast commiss adopt decis procedur laid articl articl amount collect recov seller purchas storer actual cost aris complianc rule govern sale purchas product secur forfeit regul eec amount impos oper due failur compli oblig provid commun rule credit eaggf accord articl articl financ dispos cost alcohol provid articl regul eec subject rule set articl regul articl detail rule applic regul adopt accord procedur laid articl regul eec articl regul eec repeal articl regul enter forc octob regul bind entireti directli applic member state brussel novemb council presid saccomandi oj oj oj oj oj oj oj oj oj oj oj annex item expenditur revenu includ account reffer articl item expenditur relat physic storag oper refer cost cover standard amount entri storag remov storag storag includ inventori cost process bone market prepar label analys denatur colour handl labour remov replac storag transport bui transport factori storehous cost relat free distribut public intervent product cost cover standard amount relat time physic oper transport cost incur intervent paid receiv time bui cost result transport insid territori member state export cost cover tender procedur cost deriv oper provid commun rule item expenditur revenu refer quantiti loss deterior refer articl amount collect recov seller purchas storer refer articl