facilities to provide adequate supplies of drinking water within the meaning of Directive 80/778/EEC, or alternatively of clean seawater or seawater treated by an appropriate system, under pressure and in sufficient quantity.

cleaning and maintenance products such as soaps, washing powders, washing liquids, scouring powders, detergents. disinfectant bleaches, softeners, conditioners, window-cleaning products, waxes, polishes, dyes, unblocking agents, disinfectants insecticides, fungicides and distilled water,

Whereas some confusion has arisen as to the scope of Directive 73/405/EEC and it is necessary to make quite clear that the Directive applies only to surfactants used in detergents;

Commission Directive 90/612/EEC of 26 October 1990 amending Council Directive 78/663/EEC laying down specific purity criteria for emulsifiers, stabilizers, thickeners and gelling agents for use in foodstuffs

where weight is indicated and granulated pesticides, pelleting substances or other solid additives are used, the nature of the additive and also the approximate ratio between the weight of pure seed and the total weight.

From an homogeneous sample (powders, dried pastes and dried liquids) an ethanol extract is obtained which contains the surfactants, soap and other alcohol-soluble constituents of the synthetic detergent sample.

Commission Directive 92/4/EEC of 10 February 1992 amending Council Directive 78/663/EEC laying down specific criteria of purity for emulsifiers, stabilizers, thickeners and gelling agents for use in foodstuffs

the OECD method, published in the OECD technical report of 11 June 1976 on the "Proposed Method for the Determination of the Biodegradability of Surfactants used in Synthetic Detergents",

(a) processing, (b) after washing with detergents (application of detergent followed by rinsing with water), and (c) after using disinfectant (application of the disinfectant solution, washing and drying of the area or equipment concerned), and

Where weight is indicated and granulated pesticides, pelleting substances or other solid additives are used, the nature of the additive and also the approximate ratio between the weight of clusters or pure seeds and the total weight.

Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit and other vegetable juices of CN code 2009:

(a) on the vessel's arrival, prior to cleaning, (b) after washing with detergents (application of detergent followed by rinsing with water), and (c) after using disinfectant (application of the disinfectant solution, washing and drying of the area or equipment concerned), and

Means of transport and containers shall be easy to clean, escape-proof and shall be so constructed and operated as to avoid injury and unnecessary suffering to animals and to ensure their safety during transport.

The product concerned is used as an intermediate for surfactants (used in detergents and personal care products), fertilisers, crop protection agents, corrosion inhibitors, lubrication oils, photographic chemicals, cosmetics and polyurethane, and as a gas scrubber absorption aid or additive for the cement, metal-works and paper industries.

Conveyances and/or containers used for transporting foodstuffs must be kept clean and maintained in good repair and condition in order to protect foodstuffs from contamination and must, where necessary, be designed and constructed to permit adequate cleaning and/or disinfection.

Pursuant to Article 4 of Directive 73/404/EEC relating to 4 detergents, Member States shall prohibit the placing on the market and use on their territory of a detergent if the biodegradability of the anionic surfactants contained therein is less than 80 % determined in accordance with one of the following methods:

Currently criteria have been adopted for 17 product groups (tissue paper, dishwashers, soil improvers, bed mattresses, indoor paints and varnishes, footwear, textile products, personal computers, laundry detergents, detergents for dishwashers, copying paper, light bulbs, portable computers, refrigerators, washing machines, all purpose and sanitary cleaners, hand-dishwashing detergents).

Council Directive 78/663/EEC of 25 July 1978 laying down specific criteria of purity for emulsifiers, stabilizers, thickeners and gelling agents for use in foodstuffs (OJ No L 223, 14.8.1978, p. 7), as corrected by OJ No L 296, 21.10.1978, p. 50, and OJ No L 91, 10.4.1979, p. 7, as amended by:

Whereas, pursuant to Article 4 of Council Directive 73/404/EEC of 22 November 1973 on the approximation of the laws of the Member States relating to detergents (5), suitable tolerances for the measurement of biodegradability should be determined in order to take due account of the unreliability of test methods which could result in rejection decisions with important economic consequences;

Whereas as concerns the approximation of the laws of the Member States relating to detergents, suitable tolerances for measuring biodegradability should be determined as provided for likewise in Article 4 of Council Directive of 22 November 1973, in order to take account of the unreliability of testing methods which could lead to rejection decisions having important economic consequences and whereas a rejection decision must only be taken therefore if an analysis shows a level of biodegradability less than 80%,

machinery and tractors, of machine-tools for working metal and of other tools and equipment for use with machines, the manufacture of plant for mines, the iron and steel industry and foundries, civil engineering and the building trade, of mechanical handling equipment and of transmission equipment for motive power, the manufacture of machinery for working wood and similar materials, of paper, paper goods, printing and bookbinding machinery, of laundry and dry cleaning machinery, of plant for the leather industry, including boot and shoe machinery, the manufacture of internal combustion engines, of waterwheels and water and heat tubines and other mechanical energy producing machinery, of compressors, pumps and equipment for operating machinery by hydraulic or pneumatic means, the manufacture of spaceheating, ventilating and air conditioning equipment, of refrigerating machinery (except domestic type refrigerators and deep freeze units), the manufacture of non-electric industrial furnances and ovens, of non-electric welding equipment and the manufacture of office and data processing machinery.

the net assets available for benefits;

Detergents (up to 4 points)

DETERGENTS AND DISINFECTANTS

"preparatory and cleaning" means products designed to remove old coatings and rust, either mechanically or chemically, or to provide a key for new coatings:

Under this approach, the net identifiable assets over which the acquirer has obtained control are stated at their fair values, regardless of whether the acquirer has acquired all or only some of the capital of the other enterprise or has acquired the assets directly.

a statement is included in the report that shows the net assets available for benefits, the actuarial present value of promised retirement benefits, and the resulting excess or deficit.

Net realisable value usually represents the net current selling price of the asset.

Disinfect teat end using a suitable cleansing agent.

AIR CARRIER CLEANING, STORES AND SUPPLIES

the asset's net selling price is higher than its carrying amount;

Methods used to show microbiological purity of the plant protection product

After delivery, cleaning supplies shall be screened on a random basis.

Sometimes this calculation is merely noted to enable a comparison to be made between net assets in terms of general purchasing power and net assets in terms of current costs.

Other methods limit this adjustment to the monetary assets and liabilities included in the working capital of the enterprise.

eliminated against the gross carrying amount of the asset and the net amount restated to the revalued amount of the asset.

This applies even if the asset's net selling price is less than its carrying amount.

FRESH MEAT MAY NOT BE TRANSPORTED IN A VEHICLE OR CONTAINER WHICH IS NOT CLEAN AND HAS NOT BEEN DISINFECTED.

Grade 'a' eggs shall not be washed or cleaned by any other means before or after grading.

intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

absorbents, filter materials, wiping cloths and protective clothing other than those mentioned in 15 02 02

if the asset's fair value is its market value, the only difference between the asset's fair value and its net selling price is the direct incremental costs to dispose of the asset:

Products for more specific cleaning uses, such as oven or window cleaners, floor-strippers, polishes, drain cleaners, etc. are not included.

However, such facilities are not compulsory if there is a requirement for the means of transport to be cleaned and disinfected in installations officially authorized by the competent authority;

Fresh meat may not be transported in a vehicle or container which is not clean and has not been disinfected.

and (g) the screening of cleaning supplies shall take place before co-mailing the supplies to other destinations.

net cash flows, if any, to be received (or paid) for the disposal of the asset at the end of its useful life.

whether the recoverable amount of the asset (cash-generating unit) is its net selling price or its value in use;

Net assets available for benefits are the assets of a plan less liabilities other than the actuarial present value of promised retirement benefits.

actual net cash flows or operating profit or loss flowing from the asset that are significantly worse than those budgeted;