29. 1. 77 Official Journal of the European Communities No L 25/27 COMMISSION REGULATION (EEC) No 189/77 of 28 January 1977 laying down detailed rules for the application of the system of minimum stocks in the sugar sector THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Economic Community, Having regard to Council Regulation (EEC) No 3330/74 of 19 December 1974 on the common organi- zation of the market in sugar(!), as last amended by Regulation (EEC) No 3138/76 (%), and in particular Article 34 thereof, Having regard to Council Regulation (EEC) No 1488/76 of 22 June 1976 laying down provisions for the introduction of a system of minimum stocks in the sugar sector (*), and in particular Article 7 thereof, Whereas Article 18 of Regulation (EEC) No 3330/74 provides for the introduction of a system of minimum stocks in the sugar sector ; whereas Regulation (EEC) No 1488/76 lays down the general provisions relating thereto ; Whereas, when determining the quantities to be covered by minimum stocks, it is appropriatiate to use the definition of production contained in Article .1 of Commission Regulation (EEC) No 700/73 of 12 March 1973 laying down certain detailed rules for the application of the quota system in the sugar sector (%), as amended by Regulation (EEC) No 1573/76 (°); Whereas there is often a significant lapse of time between the production of sugar and its marketing; whereas, in consequence, those concerned generally have to resort to the financing of their stocks before they are sold in order to cover their production costs and, in particular the cost of beet purchases ; whereas this practice should not be prevented in the case of sugar with constitutes the minimum stock ; Whereas the undertaking required by Article 3 (a) of Regulation (EEC) No 1488/76 must be set out in writing ; whereas no such undertaking should last longer than 12 months; Whereas Article 3 (b) thereof provides that manufac- turers of raw sugar or certain syrups may be released from the obligation to maintain their minimum stock on return for the reimbursement of the profit (') OJ No L 359, 31. 12. 1974, p. 1. (2) O] No L 354, 24. 12. 1976, p. 1. (}) O] No L 167, 26. 6. 1976, p. 11. () OJ No L 67, 14. 3. 1973, p. 12. () OJ No L 172, 1. 7. 1976, p. S2. included in the intervention price for the costs involved in maintaining the minimum stock; whereas, in the case of sugar taken from the minimum stock, Article 6 (a) thereof provides for the collection of that part of the amount which represents the profit referred to in the said Article 3 (b); whereas, in order to determine that profit, a flat-rate amount must be fixed for each sugar marketing year; Whereas the calculation of the said profit is different for the refiners of preferential sugar and the proces- sors respectively referred to in Articles 1 (b) and 3 (a) of the said Regulation ; whereas certain special provi- sions are therefore necessary ; Whereas it may happen that minimum stocks are, at one and the same time, the subject of different obliga- tions ; whereas, therefore when these obligations are not met, there must be a method of apportionment in order to calculate the amount to be collected ; Whereas, in case of force majeure, the sugar concerned may not be available for the minimum stock ; whereas in such cases Member States ought not to collect that part of the amount referred to in Article 6 (b) of the said Regulation; Whereas to enable the state of the Community’s sugar supply to be kept under constant observation, Member  States must inform the Commission of all cases which result in a reduction in minimum stocks ; Whereas the measures provided for in this Regulation are in accordance with the opinion of the Manage- ment Committee for Sugar, HAS ADOPTED THIS REGULATION : Article 1 1. Minimum stocks : — shall be held at all times throughout each month concerned, — shall not include sugar which has been carried forward in accordance with Article 31 of Regula- tion (EEC) No 3330/74 as long as the storage costs for such sugar are not reimbursed.