# Commission Implementing Regulation (EU) No 908/2014 of 6 August 2014 laying down rules for the application of 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, rules on checks, securities and transparency, Article 17: Accounting related to public intervention

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

1. The elements referred to in Article 16 shall be booked for the quantities, values, amounts and averages actually recorded by paying agencies ....
2. The records and calculations referred to in paragraph 1 shall be made subject to the application of the following rules:
(a) the removal costs relating to quantities for which quantitative losses or deterioration have been recorded, in accordance with the rules laid down in Annexes VI and VII to Delegated Regulation (EU) No 906/2014, shall be entered in the accounts only for the quantities actually sold and removed from storage;
(b) quantities recorded as missing on transfer between constituent nations shall not be deemed to have entered storage in the constituent nation of destination and shall not be covered by standard entry costs;
(c) the standard entry and removal costs fixed for transport and transfer shall be entered in the accounts if those costs are not considered, under any provision, to be an integral part of the transport costs;
(d) unless specific sectoral agricultural legislation provides otherwise, amounts accruing from sales of products which have deteriorated and any other amounts received in this context shall not be entered in the CMO support account records;
(e) any surplus quantities recorded shall be entered in the accounts as a negative amount, in the missing quantities in the stock situation and movements. Those quantities shall be included when determining the quantities exceeding the tolerance limit;
(f) samples other than those taken by purchasers shall be entered in the accounts in accordance with point 2(a) of Annex VII to Delegated Regulation (EU) No 906/2014.
(2A.) This Article does not apply in relation to public intervention schemes in England, otherwise than in connection with exceptional market conditions which are the subject of a declaration under section 20 of the Agriculture Act 2020.
(2B.) This Article ceases to apply in relation to public intervention schemes in Scotland, otherwise than in connection with public intervention measures which the appropriate authority takes under Article 219(1) of Regulation (EU) No 1308/2013, for a period of five years beginning on 1 July 2023.
2C. This Article does not apply in relation to public intervention schemes in Wales.
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Source: https://www.legislation.gov.uk/eur/2014/908/article/17 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-908/article-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.