28. 1. 97 Official Journal of the European Communities No L 25/15 COMMISSION REGULATION (EC) No 144/97 of 27 January 1997 on the stocks of agricultural products in Austria, Sweden and Finland exceeding normal carryover stock on 1 January 1995 THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Community, Having regard to the Act of Accession of Austria, Sweden and Finland, and in particular Article 145 (2) thereof, Whereas Article 145 (2) of that Act provides that any stock of products in free circulation within the territory of the new Member States on 1 January 1995 and exceeding the quantity which could be regarded as constituting a normal carryover of stock must be eliminated by these Member States at their cost under Community procedures to be specified and within deadlines to be determined in accordance with the procedure referred to in Article 149 (1) of the Act of Accession; whereas under Article 145 (2) the concept of normal carryover stock must be defined for each product on the basis of the criteria and objectives particular to each market organization; Whereas that definition need cover only products which may be eligible for export refunds within the meaning of Article 2 or give rise to intervention measures within the meaning of Article 3 of Council Regulation (EEC) No 729/70 of 21 April 1970 on the financing of the common agricultural policy ('), as last amended by Regulation (EC) No 1287/95 (3, since those products are the only ones concerning which the question arises of dividing the costs to be borne between Member States and the Community; whereas, however, that definition need not cover the sugar sector, for which the issue of excess stocks is already dealt with by Commission Regulation (EC) No 3300/94 of 21 December 1994 laying down transitional measures in the sugar sector following the accession of Austria, Finland and Sweden (%); Whereas both the criteria and objectives particular to each market organization and the relationship between prices in the new Member States before accession and Com- munity prices mean that normal carryover stock should be assessed in the light of factors varying from sector to sector; whereas in certain sectors (cereals, rice, wine and olive oil) those different factors mean that it is appropriate to use the method traditionally applied at the time of () OJ No L 94, 28. 4. 1970, p. 13. () O] No L 125, 8. 6. 1995, p. 1. () OJ No L 341, 31. 12. 1994, p. 39. accessions and at the time of German unification; whereas that method consists in considering normal carryover stock to be stock necessary, in the light of the results of the 1994/95 marketing year and the previous marketing years, to cover consumption requirements for a period that varies according to the production and marketing conditions specific to each product and which takes account, with regard to rice, of the particular difficulties of supply in Finland; whereas in other sectors, on the other hand, those factors mean that it is appropriate to use only comparison of the 1994/95 marketing year stocks with those of the previous marketing years; Whereas the application of these methods of assessment has led to the conclusion that on 1 January 1995 stocks exceeding normal carryover stock existed only in the rice sector in Austria, Sweden and Finland and in the olive oil sector in Austria; Whereas exports with refunds are rare in the case of the sectors and Member States concerned; whereas, in a single market where products circulate freely, it was possible to export, with refunds, the quantities of rice and olive oil exceeding the normal carryover quantities established via other Member States; whereas, irrespective of whether actual export is proven, the most appropriate method for calculating the financial consequences of the stock concerned consists in a flat-rate evaluation of their disposal cost based on the average rate of the exports refunds in national currency applicable on the first day of each month during 1995 increased, in the case of olive oil, by the amount of consumption aid in national currency applicable on the same dates; whereas according to current rules, this aid is also granted for oil that is exported; Whereas, as regards broken rice, export refunds were granted in 1995 only when it was exported in the form of processed products; whereas, nevertheless, it seems appro- priate, having regard to the objective sought by this opera- tion, to determine the financial consequences of the excess stocks established on the basis of the refunds fixed for the processed products; Whereas the financial consequences concerned are to be booked when advances are fixed on the booking provided for by Commission Regulation (EC) No 296/96 of 16 February 1996 on data to be forwarded by the Member States and the monthly booking of expenditure financed