Until such time as common criteria for determining the proportion attributable to the transport function of expenditure common to that function and to other functions of infrastructure expenditure have been laid down by the Commission in pursuance of Article 9 (1) and applied by the Member States, expenditure relating specifically to the transport function and total common expenditure shall be recorded separately under the various headings shown in the forms of accounts.

When providing a bundle of services, air navigation service providers shall, in their internal accounting, identify the relevant costs and income for air navigation services, broken down in accordance with Eurocontrol's principles for establishing the cost-base for route facility charges and the calculation of unit rates and, where appropriate, shall keep consolidated accounts for other, non-air-navigation services, as they would be required to do if the services in question were provided by separate undertakings.

The Commission Directive amending the so-called Transparency Directive(37) aims at enforcing such transparency by extending the rules on separation of accounts, currently applicable to specific sectors, to any undertaking that enjoys a special or exclusive right granted by a Member State pursuant to Article 86(1) of the Treaty, or that is entrusted with the operation of a service of general economic interest pursuant to Article 86(2) of the Treaty and receives State aid in any form whatsoever, including any grant, support or compensation, in relation to such service and which carries on other activities.

Immediately thereafter the separate account shall be cancelled and the overall result of the transaction shall be recorded as a profit or loss, regardless of whether or not delivery takes place.

to keep separate accounts covering the conduct of the sales referred to in this Article;

keep separate accounts covering the performance of the supply contracts;

keep separate accounts for the operations in question;

For the capital account, two subaccounts have been distinguished.

OWN RESOURCES OF THE EUROPEAN COMMUNITIES - SEPARATE ACCOUNT (1)

to keep separate accounts for transactions connected with the application of this Regulation,

The company is defined as a separate accounting entity.

For products entered in the records separate accounts shall be kept for:

mainframe terminals, and physically separate display units.

which keep separate accounts for their activities relating to raspberries for processing.

There shall be mutual financial support between the Funds with regard to the separate accounts mentioned in Article 3 (3).

A separation of accounts is necessary to allow the Commission to carry out its proportionality test.

In the case of institutional units two types of institutional units have to be considered in the context of regional accounts.

the costs of keeping accounts and the separate bank account referred to in Article 4(3)(b).

A separate account on the assets side shall represent a loss and a separate account on the liabilities side shall represent a profit.

the obligation to keep separate accounts for the activities in respect of which they have been recognized;

Owing to daily revaluation, the profits and losses shall be entered in defined separate accounts.

The Special Action Account shall be kept separate and apart from all other accounts and assets of the Association.

Additionally, a company producing both fishing nets and stainless steel wire would manage financial resources and their accounting separately.

whereas given this situation, it is necessary for these two activities to be separately managed and have separate accounts;

Each Fund shall consist of two separate accounts, one for dry cargo carriers and pusher craft, the other for tanker vessels.

Directive 91/440/EEC requires a separation of activities, in accounting terms, between transport service operation and railway infrastructure management.

(9) The transactions recorded under heading 8 of column A involve goods which are not separately invoiced but for which a single invoice is made covering the total collective value.

The aggregates of ESA 79 can, of course, be calculated from detailed national accounts on ESA 95 basis, provided each of the changes in concept are accounted for separately.

The establishment expenses in the Annual Report formed part of an account grouping which was distinct and separate from the manufacturing expenses.

the existence of an accounting system for management operations and separate procedures for the presentation of accounts enabling the correct use of EDF resources to be ascertained.

The information submitted and the on-spot verification showed that all domestic sales invoices stated that the exporting producer in question was exempt from the payment of this tax, which was not recovered separately in the invoices.

To that end, Member States may take the necessary measures requiring a separate debt amortization unit to be set up within the accounting departments of such undertakings.

Such undertakings shall in particular cover compliance with the obligation to store products bought in on separate premises and to keep separate accounts for them.

and in particular to ensure the separation of financial accounts as concerns the provision of each network and its activity as provider of telecommunication services.

See methodology for implementation of accounting separation and a current cost-accounting approach in Commission Recommendation 98/322/EC (OJ L 141, 13.5,1998, p. 6).

In the broadcasting sector, separation of accounts poses no particular problem on the revenue side, but may not be straightforward or, indeed, feasible on the cost side.

an area containing some computer equipment, its local peripheral devices or terminals/workstations and any associated communications equipment, separate from an IT area.

In particular, they may require that separate accounts be kept for specified products or that separate records be kept for certain categories of product or for certain operations referred to in Article 14(1).

Where co-financing by the European Refugee Fund requires the opening of a separate account or accounts for implementing a project, the bank charges for opening and administering the accounts are eligible.

Daily changes in the variation margins shall be recorded in the balance sheet in a separate account, either as an asset or as a liability, depending on the price development of the futures contract.

A foreign company (which has not established a legal entity in Sweden) shall conduct its commercial operations through a branch, established in Sweden with independent management and separate accounts.

ensuring that those bodies taking part in the management and implementation of the assistance maintain either a separate accounting system or an adequate accounting code for all transactions relating to the assistance;

Where the successful tenderer processes different products attracting aid or price reductions under different Community schemes, separate accounts must be kept for each scheme;

Whereas, in view of the fundamental differences between the dry cargo and liquid cargo markets, it is advisable to keep separate accounts in each fund for dry cargo carriers and tanker vessels;

Under conditions to be laid down by the Member States in whose territory goods or services are supplied or rendered, a summary invoice may be drawn up for several separate supplies of goods or services.

ensure that those bodies taking part in the management and implementation of EDF programmes maintain either a separate accounting system or an adequate accounting code for all transactions relating to the assistance; and

Le FONDS peut accepter des missions de gestion de ressources spéciales confiées par des tiers, pour autant qu'elles soient compatibles avec sa mission, qu'elles soient décrites dans une comptabilité séparée et qu'elles donnent lieu ŕ une rémunération suffisante.

Medicines which are invoiced separately from the veterinary surgeon's fee should be recorded here (medicines administered directly by the veterinary surgeon are recorded with his fee) and veterinary costs.

To allow the monitoring of any improper behaviour, Member States should therefore at least impose a clear separation of financial records between the two activities, though full structural separation is preferable.

Member States shall take the measures necessary to ensure that the accounts for business relating to the provision of transport services and those for business relating to the management of railway infrastructure are kept separate.