No L 170/40 Official Journal of the European Communities 3.7.90 COMMISSION REGULATION (EEC) No 1869/90 of 2 July 1990 on transitional provisions for sunflower seed harvested and processed in Spain before 31 December 1990 THE COMMISSION OF THE EUROPEAN: COMMUNITIES, - Having regard to the Treaty establishing the European Economic Community, Having regard to the Act of Accession of Spain and- Portugal, and in particular Article 90 thereof, Whereas pursuant to Atticle 95 (2) of the-Act. the -aid arrangement for sunflower seed harvested in Spain will be. radically altered with effect from 1 January 1991 ; whereas termination of the price and volume control arrangements indicated in Article 94 of the Act will permit entry at the world market price of sunflower oil for consumption in Spain ; whereas such a change during the course of the marketing year would be likely, if suitable action is not taken, to disturb the market; ) ! Whereas transitional provisions covering sunflower oil from seed harvested and processed in Spain before 31 December. 1990 should therefore be adopted that will provide a harmonious changeover to the Community trade and aid arrangements; Whereas. -these- provisions may consist of providing persons holding stocks: of sunflower oil in Spain on 31 December 1990 with the possibility to avoid a financial loss on the sale of this oil; Whereas such control arrangements should be introduced. as are needed to permit identification on 31 December 1990 of stocks of sunflower oil from seed harvested and processed in Spain ; ‘Whereas under Council Regulation (EEC). No 3849/89 (') the period during which transitional measures may -be taken as provided for in Article 90 of the Act has been extended -to 31 December 1990 ; Whereas the measures provided for in this Regulation are in accordance- with. the opinion of the Management ™ Committee for Oils and Fats, () OJ No L 374, 22. 12. 1989, p. 7. HAS ADOPTED THIS REGULATION :- Article 1 This Regulation lays down transitional provisions covering sunflower seed harvested and processed in Spain before 31 December 1990 and stored as oil in Spain until 31 December 1990. ' Article 2 Aid may be granted under the transitional provisions to enterprises that crush, refine or prepare oil for the market, are legally established in Spain and on 31 December 1990 hold stocks of sunflower oil from seed harvested and processed in Spain. Aid shall not be granted to undertakings the activities.of which are restricted to wholesale or retail sale. Article 3 Spain- shall make an inventory of actual stocks of sunflower oil identified as such, held on 31 December 1990 by undertakings of the types indicated in Article 2. The inventory must show for each undertaking and each of its establishments the quantity of raw and the quantity of refined sunflower oil held. The inventory costs shall be charged to undertakings. Each undertaking must show to the satisfaction of .the .. Member State that the oil shown on the inventory is from seed harvested and processed in Spain before 31 December - 1990. Article 4 The aid entitlement of eligible undertakings shall” be calculated as the aid for the equivalent amount of seed, on - the basis : — of a crude oil seed yield of 42 %, — of a refining yield of 96 %. .