{
  "url": "https://openlegislation.uk/eu-regulation-2014-906/annex-V/division-1",
  "json_url": "https://openlegislation.uk/eu-regulation-2014-906/annex-V/division-1.json",
  "legislation": "eur/2014/906",
  "legislation_title": "Commission Delegated Regulation (EU) No 906/2014 of 11 March 2014 supplementing Regulation (EU) No 1306/2013 of the European Parliament and of the Council with regard to public intervention expenditure",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2014-906",
  "path": "annex/V/division/1",
  "kind": "division",
  "number": "1",
  "heading": null,
  "text": "If, for a given product, the estimated selling price 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 in accordance with Article 20(4) of Regulation (EU) No 1306/2013.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Regulation revoked (E.) (28.2.2023 at 9.10 a.m.) by The Market Measures Payment Schemes (Amendments, Revocation and Transitional Provision) (England) Regulations 2023 (S.I. 2023/124), regs. 1(2)(b), 11 (with reg. 10); and Regulation suspended (S.) (1.7.2023) by virtue of The Public Intervention and Private Storage Aid (Amendment and Suspension) (Scotland) Regulations 2023 (S.S.I. 2023/150), regs. 1, 5 (with reg. 10); and Regulation revoked (W.) (16.2.2026) by The Closure of European Union Legacy Agriculture Schemes (Wales) Regulations 2026 (W.S.I. 2026/44), regs. 1(2), 6"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2014/906/annex/V/division/1",
    "retrieved_at": "2026-11-01T14:47:21.825896+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}