# 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, Annex VI: VALUATION OF MISSING QUANTITIES

Extent: E+W+S+N.I.

Subject to the specific rules laid down in Annex IV, the value of missing quantities shall be calculated as follows:
(a)Where the tolerance limits, referred to in Article 4(2) of Delegated Regulation (EU) No 907/2014 for the storage or processing of products are exceeded, or where quantities are found to be missing due to theft or other identifiable causes, the value of missing quantities shall be calculated by multiplying these quantities by the reference threshold, as referred to in Article 7 of Regulation (EU) No 1308/2013, in force for the standard quality for each product on the first day of the accounting year in which the tolerance limits are exceeded or in which quantities are found to be missing, increased by 5 %.
(b)If, on the day the quantities are found to be missing, the average market price for the standard quality in the United Kingdom is higher than 105 % of the basic reference threshold, as referred to in Article 1a of Regulation (EU) No 1370/2013, the contractors shall reimburse to the intervention agencies the market price recorded by the relevant authority who owns the product, increased by 5 %.
The average market price shall be determined by the relevant authority who owns the product.....
The differences between the amounts collected by applying the market price and the amounts booked to CMO support by applying the reference threshold, as referred to in Article 1a of Regulation (EU) No 1370/2013, shall be credited to CMO support at the end of the accounting year among the other elements of credit.
(c)Where quantities are found to be missing after the products have been transferred or transported from an intervention storage place or a storage place designated by the paying agency to another place, and where no specific value is fixed under the relevant the law applying in the constituent nation, the value of those missing quantities shall be determined in accordance with point (a).

---
Source: https://www.legislation.gov.uk/eur/2014/906/annex/VI (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-906/annex-VI
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.