The rate referred to in Article 2(1)(d) of Decision 94/728/EC, Euratom which shall be set within the budgetary procedure, shall be calculated as a percentage of the sum of the forecast of the gross national product, (hereinafter referred to as "GNP") of the Member States in such a manner that if fully covers that part of the budget not financed from customs duties, agricultural levies, levies, and other charges connected with the common organisation of the market in the sugar sector, VAT resources, financial contributions to supplementary research and technological development programmes, other revenue and, where appropriate, GNP financial contributions.

comprehensive pay reform to be agreed in full consultation with the international financial institutions, (ii) improved provisions for both initial and in-service training, (iii) the institution of a career structure based on transparent promotion and assessment, (iv) introduction of elements of modern human resource management and (v) strengthening of administrative structures in order to ensure that Romania has the capacity for fully effective use of Community funds.

'Generally accepted accounting principles' refers to the recognized consensus or substantial authoritative support within a country at a particular time as to which economic resources and obligations should be recorded as assets and liabilities, which changes in assets and liabilities should be recorded, how the assets and liabilities and changes in them should be measured, what information should be disclosed and how it should be disclosed, and which financial statements should be prepared.

The Financial Instrument for Fisheries Guidance, hereafter referred to as the 'FIFG' may, under the conditions laid down in Article 16 of Council Regulation (EC) No 2371/2002 of 20 December 2002 on the conservation and sustainable exploitation of fisheries resources under the Common Fisheries Policy(7), provide assistance for the measures defined in Titles II, III and IV of this Regulation within the fields covered by the Common Fisheries Policy as defined in Article 1 of Regulation (EC) No 2371/2002."

This Standard does not prohibit the disclosure of additional segment information that is prepared on a basis other than the accounting policies adopted for the consolidated or enterprise financial statements provided that (a) the information is reported internally to the board of directors and the chief executive officer for purposes of making decisions about allocating resources to the segment and assessing its performance and (b) the basis of measurement for this additional information is clearly described.

Whereas, on account of the Decision of 21 April 19701 on the replacement of financial contributions from Member States by the Communities' own resources, on account of certain special measures of food aid taken by the Community and on account of administrative delays in the financing of expenditure under the Food Aid Convention of 1967, various provisions of Council Regulation (EEC) No 2052/692 of 17 October 1969 on the Community financing of expenditure arising from the implementation of the Food Aid Convention should be amended;

For the specific needs of paying EAGGF Gurantee Section expenditure, pursuant to Regulation (EEC) No 1765/92 and depending on the Community's cash position, Member States may be invited by the Commission to bring forward by one or two months in the first quarter of the financial year the entry of one-twelfth or a fraction of one-twelfth of the amounts in the budget for VAT resources and/or the additional resource, but excluding own resources to cover the EAGGF monetary reserve, the reserve for loan guarantees and the reserve for emergency aid.

Whereas, to allow the Member States in question as a consequence top adjust their expenditure plans for executing their pilot projects, the period laid down in Article 2a (2) of Council Decision 89/631/EEC of 27 November 1989 on a Community financial contribution towards expenditure incurred by Member States for the purpose of ensuring compliance with the Community system for the conservation and management of fishery resources (4), should be adjusted, as should the time limit by which Member States must submit applications for reimbursement of expenditure on implementing the above pilot projects,

VAT resources, the additional resource - excluding an amount corresponding to the EAGGF (European Agricultural Guidance and Guarantee Fund) monetary reserve, to the reserve relating to loans and loan guarantees and to the reserve for emergency aid - and, where appropriate, GNP financial contributions shall be credited on the first working day of each month, the amounts being one-twelfth of the relevant totals in the budget, converted into national currencies at the rates of exchange of the last day of quotation of the calendar year preceding the budget year, as published in the Official Journal of the European Communities, "C" Series.

If the contractor engages in mining, transporting of polymetallic nodules, and production of processed and semi-processed metals, 'development costs of the mining sector` means the portion of the contractor's development costs which is directly related to the mining of the resources of the area covered by the contract, in conformity with generally recognised accounting principles, and the financial rules, regulations and procedures of the Authority, including, inter alia, application fee, annual fixed fee and, where applicable, costs of prospecting and exploration of the area covered by the contract, and a portion of research and development costs.

Each State continues to hold in particular the rights to decide the geographical areas within its area to be made available for exploration and development of its energy resources, the optimalization of their recovery and the rate at which they may be depleted or otherwise exploited, to specify and enjoy any taxes, royalties or other financial payments payable by virtue of such exploration and exploitation, and to regulate the environmental and safety aspects of such exploration, development and reclamation within its area, and to participate in such exploration and exploitation, inter alia, through direct participation by the government or through State enterprises.

On 22 May 2003, the United Nations Security Council adopted Resolution 1483 (2003) repealing all prohibitions related to trade with Iraq and the provision of financial and economic resources to Iraq established by Security Council Resolution 661 (1990) and subsequent relevant resolutions including Resolution 778 (1992), with the exception of prohibitions related to the sale or supply to Iraq of arms and related material other than those arms and related material required by the United States of America and the United Kingdom of Great Britain and Northern Ireland as occupying powers under unified command (hereinafter called "the Authority"), and imposing new measures.

On 7 July 2003, the Council adopted Common Position 2003/495/CFSP on Iraq(1) implementing the United Nations Security Council Resolution 1483 (2003), which repeals all prohibitions related to trade with Iraq and the provision of financial and economic resources to Iraq established by Security Council Resolution 661 (1990) and subsequent relevant resolutions including Resolution 778 (1992), with the exception of prohibitions related to the sale or supply to Iraq of arms and related material other than those arms and related material required by the United States of America and the United Kingdom of Great Britain and Northern Ireland as occupying powers under unified command (hereinafter called "the Authority"), and imposing new measures.

the financial resources for assisting each applicant

receive financial resources, insofar as the internal rules of each Party allow it; and

Whereas the key for the financial resources of the EMI will be determined before the start of the second stage;

on the statistical data to be used for the determination of the key for the financial resources of the European Monetary Institute

other activities conducted by a public entity for the account or with the guarantee or using the financial resources of the Government.

In order to help attain the cooperation aims set out in this Agreement, the Parties undertake to make available, within the limit of their abilities and through their own channels, the appropriate resources, including financial resources.

Whereas the programming of the financial resources making up Community assistance will be decided in accordance with the procedures set out in the Regulations relating to the corresponding financial instruments or programmes;

The Community shall, in case of special need, taking into account the G-24's guidelines for action and the availability of all financial resources, on request by Bulgaria and in coordination with international financial institutions, in the context of the G-24, examine the possibility of granting temporary financial assistance:

On the basis of decisions taken by the Council pursuant to Article 2, the programming of the financial resources of the assistance granted in the framework of the Accession Partnerships shall be established in accordance with the procedures set out in the Regulations relating to the corresponding financial instruments or programmes.

Whereas it is essential to manage the available financial resources carefully and in line with the priorities arising out of the Commission's opinions on the accession applications and out of the examination of these opinions within the Council;

The statistical data to be used for the determination of the key for the contributions by the national central banks to the financial resources of the EMI shall be provided by the Commission in accordance with the rules laid down in the following Articles.

All programmes or activities shall then be the subject of an interim and/or ex post evaluation in terms of the human and financial resources allocated and the results obtained in order to verify that they were consistent with the objectives set, as follows:

The Contracting Parties shall take the appropriate steps, according to their means and through their own channels, including those relating to financial resources, to facilitate the attainment of the economic cooperation objectives referred to in paragraph 1.

Pursuant to the objectives of this Convention, the Conference of the Parties shall at its first meeting, determine the policy, strategy and programme priorities, as well as detailed criteria and guidelines for eligibility for access to and utilization of the financial resources including monitoring and evaluation on a regular basis of such utilization.

Each institution shall provide each financial actor with the resources required to perform his duties and a charter describing in detail his tasks, rights and obligations.

the development of banking and financial services, the development of a common market of credit resources, the involvement of Georgia in a universally accepted system of mutual settlements,

As regards information on revenue, a statement shall also be attached showing, for each Member State, the breakdown of amounts of own resources still to be recovered at the end of the financial year and covered by a recovery order.

The beneficiary shall supply evidence of the co-financing provided, either by way of own resources, or in the form of financial transfers from third parties, or in kind, save in the case of the flat-rate amounts referred to in Article 181(1).

The developed country Parties shall provide new and additional financial resources to enable developing country Parties to meet the agreed full incremental costs to them of implementing measures which fulfil the obligations of this Convention and to benefit from its provisions and which costs are agreed between a developing country Party and the institutional structure referred to in Article 21, in accordance with policy, strategy, programme priorities and eligibility criteria and an indicative list of incremental costs established by the Conference of the Parties, Other Parties, including countries undergoing the process of transition to a market economy, may voluntarily assume the obligations of the developed country Parties.

The Government and the public authorities of Libya and any commercial, industrial or public utility undertaking which is owned or controlled, directly or indirectly, by the Government or public authorities of Libya, or by any person identified by the Member States as acting either on behalf of the Government or Libyan authorities or on behalf of an entity which they control for the purposes of this Regulation, may have at their disposal funds or other financial resources, derived from the sale or supply by them of any petroleum or petroleum products, including natural gas and natural gas products, agricultural products or commodities, originating in Libya and exported therefrom after 1 December 1993, provided that such funds are paid into bank accounts used exclusively for those funds.

Loans shall be subject to terms as to their duration established on the basis of the economic and financial characteristics of the projects for which these loans are intended, also taking into account the conditions prevailing on the capital markets on which the Bank obtains its resources.

The appropriations used in joint management with international organisations within the meaning of Articles 53 and 165 of the Financial Regulation shall finance actions, performance of which requires the pooling of resources from a number of donors, where it is not reasonably possible or appropriate to assign the share contributed by each donor to each type of expenditure.

An authorising officer by delegation or subdelegation who receives a binding instruction which he considers to be irregular or contrary to the principle of sound financial management, in particular because the instruction cannot be carried out with the resources allocated to him, shall, in writing, so inform the authority from which he received the delegation or subdelegation.

Whereas HIV/AIDS is no longer an emerging epidemic, but has become a pandemic spread throughout the whole world, and is evolving with different social and political implications, depending on the regions and/or countries in question, and thus requires an appropriate structural and multisectoral response which is beyond the financial and human resources of most developing countries;

If, in the course of the financial year, additional appropriations are provided on the budget lines with EFTA State participation without the EFTA States being able, during that year, to adjust their contributions accordingly in order to comply with the "proportionality factor" provided for in Article 82 of the Agreement on the European Economic Area, the Commission may, as a provisional and exceptional measure, use its cash resources to pre-finance the share of the EFTA States.