Similarly, for the application of paragraph 3, if the balance sheet total of the smallest financial sector in the group falls below EUR 6 billion for conglomerates already subject to supplementary supervision, a lower figure of EUR 5 billion shall apply for the following three years to avoid sudden regime shifts.

The Conference considers that in the event that a draft European law or framework law based on Article III-267(2) would affect fundamental aspects of the social security system of a Member State, including its scope, cost or financial structure, or would affect the financial balance of that system as set out in Article III-136(2), the interests of that Member State will be duly taken into account.

Until the municipalities' budgets are adopted, the funds for financial balance, the part of personal income tax which pertains to municipalities and other income of municipalities according to Article 21 of this Law shall be allotted to the municipality's separate account under the second paragraph of this Article.

Funds for financial balance received by a municipality shall not be used for the repaying of overdue liabilities pertaining to debts, compensations ordered by judicial decision, compensations in accordance with the Law on Denationalisation and compensations in accordance with the Law on Implementing Penal Sanctions.

However, supplementary applications may be submitted only if justified on the basis of the risk of the net balance in the SAPARD euro account being exhausted before the next quarterly application has been processed or if there is a risk of decommitment being invoked pursuant to the provisions of the relevant Annual Financing Agreement.`

(a) as from the date on which the number of governors exceeds 15 and until it reaches 22, the governors shall be allocated to two groups, according to a ranking of the size of the share of their national central bank's Member State in the aggregate gross domestic product at market prices and in the total aggregated balance sheet of the monetary financial institutions of the Member States whose currency is the euro.

The Ministerial Conference shall establish a Committee on Trade and Development, a Committee on Balance-of-Payments Restrictions and a Committee on Budget, Finance and Administration, which shall carry out the functions assigned to them by this Agreement and by the Multilateral Trade Agreements, and any additional functions assigned to them by the General Council, and may establish such additional Committees with such functions as it may deem appropriate.

Should (he municipality's guaranteed expenditure per inhabitant under Article 20 of this Law be reduced to under 88 % of guaranteed expenditure per inhabitant of the state due to compensations ordered by judicial decision, compensations in accordance with the Law on Denationalisation and compensations in accordance with the Law on Implementing Penal Sanctions, extra funds shall be allocated to such a municipality for financial balance to the amount of the difference up to 88 % of secured consumption per inhabitant.

Should the repayment of overdue liabilities pertaining to debts require the municipality to provide in excess of 40 % of income under Article 22 of this Law and should the municipality's guaranteed expenditure per inhabitant under Article 20 of this Law be reduced to under 88 % of guaranteed expenditure per inhabitant of the state due to repayment of the above-mentioned liabilities, extra funds shall be allocated to such a municipality for financial balance to the amount of the difference up to 88 % of guaranteed expenditure per inhabitant.

(1) A fine of not less than 1,000,000 tolars shall be imposed on an individual who commits an offence in connection with the independent performance of a professional activity, and no less than a fine of 3,000,000 tolars on a legal person 1. for not conducting business with consumers in the Slovene language or for not using their full registered company name and address in written communications to consumers, or for not using at least their abridged registered company name and address in written communications which are not intended for a particular individual consumer (first and second paragraphs of Article 2) 2. for not allowing, as a provider of information society services, for a simple direct and constant access to the data referred to in the third paragraph of Article 2 (third paragraph of Article 2) 3. for advertising goods or services in a manner which is in contrast with the law, indecent or misleading, or for not advertising goods or services in the Slovene language (Articles 12, 12a and 12b) 4. for advertising goods or services through a means of comparative advertising which is contrary to provisions of this Act (Article 12c) 5. if the advertising of goods or services includes elements which cause or which could cause physical, mental or other harm to children, or elements which exploit or which could exploit their trusting nature or inexperience (Article 15) 6. for advertising messages which are part of or present a service of an information society and are not in accordance with Article 15a (Article 15a) 7. for failing to issue to the consumer, upon the conclusion of a contract for goods referred to in Article 15b, a warranty certificate, technical instructions and a list of authorised service agents, or if these documents are not entirely in the Slovene language and easily understandable (first and third paragraphs of Article 16) 8. for failing to provide repair and maintenance of a product for the period covered by a warranty or for its extended period, free of charge, and after that period for a charge, by providing this service itself or through an authorised representative (fourth paragraph of Article 16) 9. for failing to provide maintenance, replacement parts and attachable components also after the expiry of the warranty period (fifth paragraph of Article 16) 10.for failing, as a seller of residential or business property, to hand over to a purchaser, a warranty for all of the built-in products referred to in Article 15b, no later than at the handing over of the title of ownership of the property (eighth paragraph of Article 16) 11.for failing to include all the data referred to in the first paragraph of Article 18 of this Act in a warranty certificate 12.for acting as the producer in contrast with the first paragraph of Article 20 13.for not selling goods or providing services to consumers under equal conditions (second paragraph of Article 25) 14.if the highest percentage reduction on the price of goods offered in a clearance sale, declared as a percentage range, does not account for at least one-quarter of the value of all goods offered in the clearance sale (third paragraph of Article 28) 15.for failing to provide instructions for use in line with Article 33 of this Act for goods which, for their correct use require a certain procedure or which, if used incorrectly, could cause damage to the user or to others, or could pollute the environment 16.for failing, in the final computation, to calculate and pay to the consumer interest on the prepayment of goods or services at the interest rate applied by banks to deposits fixed for over three months (Article 41) 17.for failing to deliver goods in perfect condition, in the agreed quantity and at the agreed time with all the accompanying documentation, when delivery to the consumer's home or elsewhere has been arranged (first paragraph of Article 42) 18.for leaving goods at the door of the consumer's home in the case of home delivery (second paragraph of Article 42) 19.for failing with regard to a distance contract to provide the consumer with the data referred to in Article 43b of this Act on a relevant permanent data carrier within the prescribed times (Article 43c) 20.for not confirming, as a provider of information society services, orders in electronic format, other than exceptions stipulated by the law, or for not submitting the provisions of the contract in a form which will assure its preservation for later use (third paragraph of Article 43b) 21.for failing to return, in due time, all the payments made in the case where a consumer cancels a contract concluded at a distance or away from premises (first paragraph of Article 43d and fifth paragraph of Article 46c) 22.for using a call system without the mediation of an individual, facsimile transmission machine or electronic mail without prior consent from the consumer, to whom a message was addressed (first paragraph of Article 45a) 23.for sending messages to consumers with the intention of concluding a contract to supply goods or services, regardless of a consumer's declaration that he/she no longer wish to receive such mail (third paragraph of Article 45a) 24.for failing with regard to a contract negotiated away from the business premises to hand over to the consumer, in the prescribed period of time, a written notice containing at least the registered company name and address, the type and price of the goods and the rights of the consumer under the provisions of Article 46c of this Act, as well as place and date (Article 46b) 25.if the price for the delivery of energy or water to a consumer is not calculated according to the actual delivery, or if the measurement of the actual delivery of energy or water is not carried out in the prescribed manner (Article 48) 26.for failing to allow for the premature settlement of the outstanding balance of the purchase price, exclusive of contractual interest while buying on hire purchase (Article 51) 27.for not returning already paid instalments while buying on hire purchase with the legally prescribed belated interest due from the date of receipt of payment, as well as the unavoidable costs incurred for the goods (Article 54) 28.if a company organising group excursions and travel has failed to insure the travellers adequately (Article 58) 29.if a timeshare contract for tourist facilities is not made in writing (Article 60a) 30.if the contract does not include the prescribed data (Article 60b).

As a general rule, payments by final beneficiaries, declared as interim payments and payments of the final balance, shall be supported by receipted invoices.

financial balance sheet items.

payments should be made in the form of pre-financing, interim payments and payments of the final balance, when the entire amount is not paid in one instalment.

For the purpose of Article 32(1) of Regulation (EC) No 1260/1999, interim payments and payments of the final balance shall relate to payments actually made by the paying agencies.

In addition, where operations are executed in the framework of public procurement procedures payments by final beneficiaries, declared as interim payments and payments of the final balance, shall be supported by receipted invoices issued in accordance with the provisions of the signed contracts.

Furthermore, in the case of global grants, debit interest charges paid by the designated intermediary prior to payment of the final balance of the assistance are eligible, after deduction of interest received on payment on account.

In all other cases, including the award of public grants, payments by final beneficiaries, declared as interim payments and payments of the final balance, shall be justified by expenditure actually paid (including expenditure referred to in point 1.5) by the bodies or public or private firms concerned in implementing the operation.

For the purposes of Article 32(4) of Regulation (EC) No 1260/1999, the final balance under rural development programming documents shall be paid on the basis of the latest clearance of accounts decision provided for in Article 7(3) of Regulation (EC) No 1258/1999.

Committee on Monetary, Financial and Balance of Payments Statistics:

The final gain or loss shall be included in the balance for the year.

Central government (S.1311) and social security funds (S.1314) financial transactions and financial balance sheets(2)

An entity need not present its opening IFRS balance sheet in its first IFRS financial statements.

stable prices, sound public finances and monetary conditions and a sustainable balance of payments.

stable prices, sound public finances and monetary conditions and a sustainable balance of payments.'

deposits with financial institutions or other entities, balances on accounts, debts and debt obligations;

deposits with financial institutions or other entities, balances on accounts, debts and debt obligations;

deposits with financial institutions or other entities, balances on accounts, debts and debt obligations;

Quarterly national data of financial accounts (transactions and balance sheets) for the government sector make up a large proportion of all financial transactions and financial balance sheets in the euro area and provide important information to support the conduct of monetary policy.

At the end of each financial year, the Commission shall adopt the revenue and expenditure account and the balance-sheet of the fund.

At the end of each financial year, the Commission shall adopt the revenue and expenditure account and the balance sheet of the 9th EDF.

In any case it has to be indicated if the loss for the financial year is shown on the asset side or on the liability side of the balance sheet.

Net revenue available to finance research projects for year n+2 shall be recorded in the balance sheet of the ECSC in liquidation of year n and, on completion of the liquidation, in the balance sheet of the Assets of the Research Fund for Coal and Steel.

The balance from each financial year shall be entered in the budget for the following financial year as revenue in the case of a surplus or as a payment appropriation in the case of a deficit.

The balance shall be paid after the Commission has received and approved the final report, a definitive financial statement and the application for the final payment for the national programme.

the balance shall be paid after acceptance by the Commission of the supporting documents and of a technical report on the use of the financial assistance;

The scheme of operations shall be accompanied by the balance sheet and profit and loss account of the undertaking for each of the past three financial years.

(1) The position of non-balanced items is the difference between balance-sheet and off-balance-sheet assets and liabilities whose amount depends on changes in interest rates, foreign-exchange rates, prices of securities and other financial instruments or other market risks.

An entity shall use the same accounting policies in its opening IFRS balance sheet and throughout all periods presented in its first IFRS financial statements.

The series are to be reported at monthly frequency and with the same timeliness as the mandatory monthly monetary financial institution (MFI) balance sheet statistics in accordance with Regulation ECB/2001/13 of 22 November 2001 concerning the consolidated balance sheet of the monetary financial institutions sector(1).

The Administrative Board shall draw up a balanced statement of all revenue and expenditure for each financial year, which shall be the same as the calendar year.

Whether made in cash or in kind, they should result in a commensurate change in the financial, or non-financial, assets shown in the balance sheets of one or both parties to the transaction (cf. ESA 95, 4.145).