on the date of the payment of the sum due to the beneficiary, if the claim is less than the expenditure settled;

on the date of set-off, if the expenditure is less than or equal to the claim.

in the case of operations carried out in the course of September, the values and amounts shall be entered in the accounts by paying agencies by 15 October at the latest;

in the case of the overall depreciation amounts referred to in point (e) of Article 3(1) of Delegated Regulation (EU) No 906/2014, the amounts shall be entered in the accounts on the date laid down in the decision providing for them.

the quantities of products recorded on entry into and removal from storage, with or without physical movement;

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

quantities taken as samples, distinguishing samples taken by purchasers;

the quantities which, after checking by visual examination in the context of the annual stock-taking or during the inspection after taking into intervention, may no longer be repackaged and are the subject of direct sales;

quantities missing, for identifiable or unidentifiable reasons, including those corresponding to the legal tolerance limits;

quantities which have deteriorated;

surplus quantities;

missing quantities exceeding the tolerance limits;

quantities which have entered into storage and been found not to meet the requirements and for which taking-over has therefore been refused;

net quantities in storage at the end of each month or accounting year, which are carried forward to the next month or accounting year.

the value of the quantities referred to in point (a) of paragraph 1 of this Article, showing separately the value of the quantities bought in and of the quantities sold;

the book value of the quantities used or taken into account under the free distribution arrangements referred to in point (b) of paragraph 1 of this Article;

the financing costs referred to in point (a) of Article 3(1) of Delegated Regulation (EU) No 906/2014;

expenditure on physical operations as referred to in points (b) and (c) of Article 3(1) of Delegated Regulation (EU) No 906/2014;

amounts resulting from depreciation as referred to in point (e) of Article 3(1) of Delegated Regulation (EU) No 906/2014;

the amounts collected or recovered from sellers, purchasers and storers, other than those referred to in Article 20(2) of this Regulation;

the amount from direct sales carried out after the annual stock-taking or following checks after products are taken into intervention storage;

losses and gains on removals of products, taking account of depreciation as referred to in point (e) of this paragraph;

other debits and credits, in particular those corresponding to the quantities referred to in points (c) to (g) of paragraph 1 of this Article;

the average book value, expressed per tonne or per hectolitre, as the case may be.

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;

quantities recorded as missing on transfer between F18constituent nations shall not be deemed to have entered storage in the F19constituent nation of destination and shall not be covered by standard entry costs;

the standard entry and removal costs fixed for transport and transfer shall be entered in the accounts if those costs are not considered, under F20any provision, to be an integral part of the transport costs;

unless specific F21sectoral 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 F22CMO support account records;

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;

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.

the date of receipt, in the case of amounts received or recovered, as referred to in points (f) and (g) of Article 16(2) of this Regulation;

the date of actual payment of costs relating to physical operations F24....

the date of taking-over of products by the paying agency, in accordance with Article 31(2) and Article 33 of Commission Regulation (EU) No 1272/200912, for quantities entering public storage without any change in the place of storage;

regarding missing or deteriorated and surplus quantities, the date of the finding as to the facts in the case of missing or deteriorated and surplus quantities;

the date of actual removal from storage, in the case of direct sales of products remaining in storage which can no longer be repackaged after visual examination in the context of the annual stock-taking or during the inspection after taking into intervention;

the last day of the accounting year, for any losses exceeding the tolerance limit referred to in Article 4(2) of Delegated Regulation (EU) No 907/2014.