{
  "url": "https://openlegislation.uk/eu-regulation-2014-907/annex-ii/division-b/division-iii/division-2",
  "json_url": "https://openlegislation.uk/eu-regulation-2014-907/annex-ii/division-b/division-iii/division-2.json",
  "legislation": "eur/2014/907",
  "legislation_title": "Commission Delegated Regulation (EU) No 907/2014 of 11 March 2014 supplementing Regulation (EU) No 1306/2013 of the European Parliament and of the Council with regard to paying agencies and other bodies, financial management, clearance of accounts, securities and use of euro",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2014-907",
  "path": "annex/ii/division/b/division/iii/division/2",
  "kind": "division",
  "number": "2",
  "heading": "Procedure where discrepancies are found",
  "text": "Some tolerance is permitted when verifying the volume.\nThe rules laid down in Annex III, 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 for rice in the case of storage in silos or on-floor storage.\nWhere 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.\nThe 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:\n(Indicative model)\nCEREALS — STOCK INSPECTION\nProduct:\nStorer: Store, silo:Cell number:\nDate:\nLot\nQuantity stated in stock accounts\nA.\nStocks in silo\nChamber No\nVolume stated in specification m3 (A)\nFree volume recorded m3 (B)\nVolume of stored cereals m3 (A-B)\nSpecific gravity recorded kg/hl = 100\nWeight of cereals or rice\nTotal (A): …\nB.\nStocks in on-floor storage\nStoreroom No\nStoreroom No\nStoreroom No\nArea covered …\nHeight …\n…m2\n…\n…\n…m\n…\n… m3\n…\n…m2\n…\n…\n… m\n…\n… m3\n…\n…m2\n…\n…\n… m\n…\n… m3\n…\nCorrections …\n… m3\n… m3\n… m3\nVolume …\n… m3\n… m3\n… m3\nSpecific gravity …\n… kg/hl\n… kg/hl\n… kg/hl\nTotal weight\n… tonnes\n… tonnes\n… tonnes\nTotal (B): …\nTotal weight in the store: …\nDifference from book weight: …\nIn %: …\n…, [date]\n… (Stamp and signature)\nPaying agency inspector:",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2014/907/annex/ii/division/b/division/iii/division/2",
    "retrieved_at": "2026-11-01T14:47:21.685264+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."
}