5. 8.78 Official Journal of the European Communities No L 216/1 (Acts whose publication is obligatory) COUNCIL REGULATION (EEC) No 1883/78 of 2 August 1978 laying down general rules for the financing of interventions by the European Agricultural Guidance and Guarantee Fund, Guarantee Section THE COUNCIL OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Economic Community, ' Having regard to Council Regulation (EEC) No 729/70 of 21 April 1970 on the financing of the common agricultural policy ('), as last amended by Regulation (EEC) No 2788/72(?), and in particular Article 3 (2) thereof, Having regard to the proposal from the Commission, Having regard to the opinion of the Eurbpean Parlia- ment (3), Whereas, in accordance with Article 3 (2) of Regula- tion (EEC) No 729/70, the general rules for the Community financing of interventions should be laid down ; Whereas, to this end, the list of measures complying with the concept of intervention intended to stabilize the markets should be drawn up; Whereas it is desirable to lay down that expenditure resulting from intervention measures for which a sum per unit is determined within the framework of a common organization of markets shall be met entirely from Community funds; Whereas in the case of intervention measures in respect of which a sum per unit is not determined within the framework of the common organization of markets, basic rules should be laid down with regard in particular to the method for determining the amounts to be financed, the financing of expenditure resulting from the tying-up of the funds necessary for intervention purchasing of products, the valuation of stocks to be carried forward from one financial year to the next and the financing of expenditure resulting from storage and, where appropriate, processing opera- tions ; Whereas the various items of expenditure and revenue to be adopted for each sector on the basis of these (') OJ No L 94, 28. 4. 1970, p. 13. () OJ No L 295, 30. 12. 1972, p. 1. () O] No C 131, 5. 6. 1978, p. 70. rules should be the subject of more detailed regula- tions ; where the financing regulations for each sector should, in the meantime, be maintained in force ; Whereas the general rules for Community financing of interventions should be embodied in a single Regulation ; whereas Council Regulation (EEC) No 2824/72 of 28 December 1972 laying down general rules for the financing of interventions by the Guarantee Section of the European Agricultural Guid- ance and Guarantee Fund (*) should be repealed, HAS ADOPTED THIS REGULATION : Article 1 The measures listed in the Annex shall comply with the concept of intervention intended to stabilize the agricultural markets within the meaning of Article 3 (1) of Regulation (EEC) No 729/70. Article 2 Where, within the framework of a common organiza- tion of the market, a sum per unit is determined for an intervention measure, the resulting expenditure shall be met entirely by Comrunity funds. Article 3 Where, within the framework of a common organiza- tion of the market, a sum per unit is not determined in respect of an intervention measure, the measure concerned shall be financed by the EAGGTF, Guarantee Section, in accordance with the provisions contained in Articles 4 to 8. Article 4 1.  Where an intervention measure referred to in Article 3 involves the buying-in and storage of products, the amount financed shall be determined by the annual accounts drawn up by the payment () OJ No L 298, 31. 12. 1972, p. S.