1. To this end, on the basis of the purchase prices paid by the intervention agencies over a reference period and taking into account the depreciation referred to in Article 7, the price to be applied for quantities to be carried forward to the following financial year shall be determined for the various products in accordance with the procedure laid down in Article 13 of Regulation (EEC) No 729/70.
2. In the case of products for which a reduction in value has been fixed pursuant to the second subparagraph of Article 8 of Regulation (EEC) No 1883/78, the calculation of average stocks shall be made before the effective date of each reduction in value taken into account for the purposes of the average value.