{
  "url": "https://openlegislation.uk/eu-regulation-2014-906/annex-V/division-4",
  "json_url": "https://openlegislation.uk/eu-regulation-2014-906/annex-V/division-4.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/4",
  "kind": "division",
  "number": "4",
  "heading": "In the case of depreciations as referred to in the second subparagraph of point 3, the relevant authority shall fix overall depreciation amounts by product and by the relevant authority who owns the product before the beginning of the following accounting year.",
  "text": "To that end, the estimated selling price for products in storage shall be compared to the estimated carry-over value by product and by the relevant authority who owns the product. The overall depreciation amounts by product and by the relevant authority who owns the product concerned shall be obtained by multiplying the differences between the estimated carry-over values and the estimated selling prices by the estimated quantities in storage at the end of the accounting year.",
  "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"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Annex 5 para. 4 substituted (31.12.2020) by The Common Agricultural Policy (Financing, Management and Monitoring Supplementary Provisions) (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/765), regs. 1, 2(7)(b)(i)(aa); 2020 c. 1, Sch. 5 para. 1(1)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in Annex 5 para. 4 substituted (31.12.2020) by The Common Agricultural Policy (Financing, Management and Monitoring Supplementary Provisions) (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/765), regs. 1, 2(7)(b)(i)(bb); 2020 c. 1, Sch. 5 para. 1(1)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in Annex 5 para. 4 substituted (31.12.2020) by The Common Agricultural Policy (Financing, Management and Monitoring Supplementary Provisions) (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/765), regs. 1, 2(7)(b)(ii); 2020 c. 1, Sch. 5 para. 1(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2014/906/annex/V/division/4",
    "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."
}