Emergency foods, provided the containers make plain their special use

The flows recorded in the revaluation account change the net worth of the balance sheets of the units concerned.

The value of an asset or liability in the closing balance sheets is equal to the sum of its value in the opening balance sheets and the amount recorded for the said item in the changes in balance sheet account.

Thus, stocks are not recorded for assets such as human capital and natural resources that are not owned.

The balance sheet shall show the budget assets and liabilities as at 31 December of the preceding financial year.

In such instances, they are recorded as fixed capital formation and fixed capital stock in their owner's industry;

The opening balance sheet records the value of assets and liabilities held by units at the start of the accounting period.

The closing balance sheet records the value of assets and liabilities held by units at the end of the accounting period.

As the leased good remains on the balance sheet of a resident unit (the lessor), the good does not appear in any of the rest of the world accounts.

The flows for each asset and liability item recorded in the accumulation accounts are seen again in the 'changes in balance sheets' account (ESA 95, 8.04).

The movements recorded in the other changes in volume of assets account affect the net worth of the balance sheets of the units, sectors and subsectors concerned.

The outstanding imputed loan (AF.4) is shown in the lessor's and lessee's balance sheets as a financial asset and liability, respectively.

Hence, in case such a fidelity or growth premium is granted by the reporting agent, this shall be reflected in the statistics on outstanding amounts.

However, as soon as a loan agreed under an umbrella contract is withdrawn, it shall be covered as new business and reflected in the outstanding amounts.

Balance sheets are presented with 'liabilities and net worth' (the difference between assets and liabilities) on the right side and 'assets' on the left.

as regards the financial statements, of the assets and liabilities, charges and income, entitlements and obligations not shown as assets or liabilities, and cash flow;

The balance sheets show the total assets and liabilities of the various units at the beginning and end of the accounting period, together with their net worth.

Because of this entry in the financial account, F. 611 is also shown in the balance sheets of the household sector (as an asset) and the insurer's sector (as a liability).

the cash-flow table showing amounts collected and disbursed during the year, the final treasury position and a statement of sources and uses of funds covering the preceding financial year;

For the production of immunological veterinary medicinal products consisting of serums, the origin, general health and immunological status of the producing animals shall be indicated;

If the MI is switched back to the previous state of activation, the corresponding fault codes and stored freeze-frame conditions may be erased.'

Throughout the leasing period (unless the lessee defaults on the rental payments) the good is shown as a tangible fixed asset (AN. III) in the balance sheet of the lessee.

Leur rôle sera de confirmer que le bilan et le compte des profits et pertes ainsi que les opérations du FONDS sont conformes aux écritures comptables du FONDS et qu'ils reflčtent exactement ŕ l'actif comme au passif la situation du FONDS.

Next, the account for changes in balance sheet records both components of these changes in the row, see cells (11, 6) and (11, 9), and the total changes in net worth (535) in the column, see cell (13, 11).

In accordance with the principle of accrual-based accounting, the financial statements referred to in Article 100 shall show the charges and income for the financial year, regardless of the date of payment or collection.

An account is a means of recording, for a given aspect of economic life, the uses and resources or the changes in assets and the changes in liabilities during the accounting period, or the stock of assets and liabilities existing at the beginning or at the end of this period.

Then, the closing balance sheet presents in the row the opening stock of liabilities (cell 12, 10), both components of changes in liabilities (cells 12, 7 and 12, 9), and the closing net worth (10951), see cell (12, 13).

First, the opening balance sheet gives in the row the opening stock of assets (16714), see cell (10, 12), and in the column the opening stock of liabilities (6298), see cell (12, 10), and the opening net worth (10416), see cell (13, 10).

At the end of the leasing period, either (i) the lessee buys the good at its residual value when it remains on his balance sheet, or (ii) the good reverts to the lessor, when it is shown as negative gross fixed capital formation for the lessee and thus leaves the lessee's balance sheet, and may enter the balance sheet of the lessor or that of a third party, to whom the lessor has sold on.

This means that the purchaser's price of the leased good is part of the lessee's final consumption expenditure (P. 3) at the beginning of the leasing period and that the good appears only as a consumer durable in the memorandum item to his balance sheet.

The lists below show the decisions adopted by the Executive Committee of Schengen up to 1 May 1999. Information on any amendments made after 1 May 1999 may be obtained from the relevant departments of the Commission or of the General Secretariat of the Council.

All expenditure incurred by a firm in rehabilitating its site, whether or not such expenditure can be shown as a fixed asset on its balance sheet, ranks as eligible investment in the case of the rehabilitation of polluted sites.

At least every five years, and on the first occasion not later than five years after the establishment of the relevant file, Member States shall check that the structural situation shown by the file for the holding referred to in Article 2 (1) (a) corresponds to the true situation on that holding.

Furthermore it is the intention of the Home Rule Government that an economic model should be elaborated and drawn up at the same time so that it can be used as an instrument to measure what initiatives serve the society best and to show the actual situation in the fisheries sector.

A durable good purchased by a lessor for the purpose of leasing is part of the lessor's gross fixed capital formation (P. 51) and is shown as a tangible fixed asset (AN. III) in the lessor's balance sheet during its entire economic life.

The Bank shall publish an annual report containing an audited statement of its accounts and shall circulate to members at intervals of three (3) months or less a summary statement of its financial position and a profit and loss statement showing the results of its operations.

reclassification of fixed capital formation and fixed capital stock for fixed assets that are rented out by the owner, e.g. in the case of operating leasing:the fixed assets can be recorded as if owned by the user (unlike the standard treatment in the ESA).

The EC Commission shall provide the Standing Committee of the EFTA States, at the end of each quarter, with an extract from its accounts showing, with regard both to receipts and expenditure, the situation as regards the implementation of the programmes and other actions in which the EFTA States participate financially.

The consumption of fixed capital, which has to be distinguished from depreciation calculated for fiscal purposes and that appearing in the company accounts, should be evaluated on the basis of stocks of fixed capital goods and the (average) probable economic life of the various categories of goods in question.

When output is calculated from data on initial and final stocks, sales and possibly other uses (such as own- account produced fixed capital goods), recurrent losses are already deducted from the changes in stocks, and recording of them a further time under the item 'losses' would lead to double- counting.

The agency shall, not later than 30 days after the end of each quarter, submit to the Member State and Commission a summary report on the work carried out by the agency, together with a financial statement snowing the cash-flow situation and the expenditure incurred in respect of each budget chapter, and a statement of administrative or legal penalties proposed as a result of inspections carried out during that quarter.

To adopt an international accounting standard for application in the Community, it is necessary firstly that it meets the basic requirement of the aforementioned Council Directives, that is to say that its application results in a true and fair view of the financial position and performance of an enterprise - this principle being considered in the light of the said Council Directives without implying a strict conformity with each and every provision of those Directives;

The changes in balance sheet account records changes in the value of assets and liabilities in the course of the accounting period and aggregates the amounts recorded in the various accumulation accounts, i. e. change in net worth due to saving and capital transfers, change in net worth due to other volume changes in assets and change in net worth due to nominal holding gains and losses.

If misfire at levels likely to cause catalyst damage (as specified by the manufacturer) is not present any more, or if the engine is operated after changes to speed and load conditions where the level of misfire will not cause catalyst damage, the MI may be switched back to the previous state of activation during the first driving cycle on which the misfire level was detected and may be switched to the normal activated mode on subsequent driving cycles.

Status display

'Status display' means any device intended to indicate the status of the immobilizer (set/unset, change of set to unset and vice versa).

The information shall be obtained by aggregating the data received and shall be presented in such a way as to give as representative a picture as possible of each Member State's oil market.

Whereas it is desirable that Member States should present the information referred to in Decision 1999/280/EC in such a way as to give the most representative picture possible of each Member State's oil market;

Classification and presentation of ecological status

Investment is not recorded in the balance sheet.