In the case of railway undertakings profit and loss accounts and either balance sheets or annual statement of assets and liabilities shall be kept and published for business relating to the provision of rail freight-transport services.

The beneficiary of a grant shall keep available for the Commission all the supporting documents, including the audited financial statement, regarding expenditure incurred during the grant year for a period of five years following the last payment.

The rules set out in this Decision shall apply to the annual accounts of the ECB comprising the balance sheet, items recorded in the books of the ECB off-balance sheet, the profit and loss account and the notes to the annual accounts of the ECB.

(7) Member States should be able to modify the presentation of the profit and loss account and balance sheet in accordance with international developments, as expressed through standards issued by the International Accounting Standards Board (IASB).

Whereas, following a Community veterinary mission, it appears that the animal health situation in the Falkland Islands compares favourably with that in Community countries particularly as regards disease transmissible through meat;

Whereas, following a Community veterinary mission, it appears that the animal health situation in the Federal Republic of Yugoslavia compares favourably with that in Community countries particularly as regards disease transmissible through meat;

Whereas following a Commission veterinary inspection mission to Egypt the animal health situation as regards diseases in equidae appears to be under satisfactory control by well structured and organized veterinary services;

If there are grounds for suspecting that the animal health requirements laid down in Annex A are not being complied with, the competent authority shall check the general state of health of the dairy animals and, should it prove necessary, shall have an additional examination of those animals carried out,

No adjustment shall be made for assets and liabilities, but disclosure shall be made of those events occurring after the balance sheet date that do not affect the condition of assets and liabilities at the balance sheet date, but which are of such importance that non-disclosure would affect the ability of the users of the financial statements to make proper evaluations and decisions;

Whereas these improvements mainly concern the production of monthly and quarterly statements of accounts of own resources, the description of cases of fraud and irregularities already detected involving entitlements in excess of ECU 10 000 and the content of the annual report;

Each year the EIB shall send the Council and the Commission a report on the implementation of operations financed from EDF resources under its management, including the financial statements drawn up in accordance with the rules and methods referred to in paragraph 1 and the information referred to in Article 101(2).

Whereas following a Community veterinary mission it appears that the animal health situation in Honduras is good, stable and completely controlled by well-structured and organized veterinary services, particularly as regards diseases transmissible through meat;

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.

Whereas, following a Community veterinary mission, it appears that the animal health situation in Belize is excellent, stable and completely controlled by well structured and organized veterinary services, particularly as regards diseases transmissible through meat;

Fair and non-discriminatory access to the infastructure needs to be guaranteed through the separation of certain essential functions and/or the creation of a rail regulator fulfilling the control and implementation functions as well as through the separation of profit and loss accounts and the balance sheets.

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.

It also argued that it would have been more appropriate to establish the cost of production on the closing stock figure at the end of the financial year than on the closing stock figure at the end of the investigation period, as the year end closing stock figure was audited, covered nine months of the investigation period rather than three months and was similar to the cost of production specifically calculated by the company for the first nine months of the investigation period.

Member States shall take the measures necessary to ensure that separate profit and loss accounts and balance sheets are kept and published, on the one hand, for business relating to the provision of transport services by railway undertakings and, on the other, for business relating to the management of railway infrastructure.

Where an asset no longer forms part of the property belonging to the Communities as a result of sale, acceptance in part-exchange by a third party, scrapping, disposal free of charge, destruction, loss or theft or for any other reason, its value and the accumulated depreciation shall no longer appear on the balance sheet.

reports on the accounting and financial standing of the tenderer (or of each party to a joint venture), Such as profit and loss statements, balance sheets and auditor's reports for the past five years, an estimated financial projection for the next two years, and an authority from the tenderer (or authorized representative of a joint venture) to seek references from the tenderer's bankers; and

Taking into account the fact that in the past imports of products covered by the TRQ were sometimes higher than 14 000 tonnes the European Community is prepared to open up, on an autonomous basis, additional import opportunities if it emerges, after assessing relevant data (domestic supply and demand situation including market assessment by operators), that the internal market situation in the European Community necessitates additional import of grape juice and grape must used for the production of grape juice and/or non-wine sector products.

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.

This exporting producer further argued, after provisional measures, that their investigation period-end closing stock value from their monthly internal management results had been calculated on an expected market value basis rather than on a cost basis and therefore it was not appropriate for that figure to be used for the cost of production.

(2) Under the transitory rules of Decision ECB/2000/16 of 1 December 1998 on the annual accounts of the European Central Bank as amended on 15 December 1999 and 12 December 2000(1) all assets and liabilities as at the close of business on 31 December 1998 had to be revalued on 1 January 1999. The market prices and rates applied by the ECB in the opening balance sheet on 1 January 1999 were the new average cost at the start of the transitional period.

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

(b) preparing and presenting its balance sheet for 31 December 2005 (including comparative amounts for 2004), income statement, statement of changes in equity and cash flow statement for the year to 31 December 2005 (including comparative amounts for 2004) and disclosures (including comparative information for 2004).

The reconciliations required by paragraph 39(a) and (b) shall give sufficient detail to enable users to understand the material adjustments to the balance sheet and income statement.

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.

If an entity uses fair value in its opening IFRS balance sheet as deemed cost for an item of property, plant and equipment, an investment property or an intangible asset (see paragraphs 16 and 18), the entity's first IFRS financial statements shall disclose, for each line item in the opening IFRS balance sheet:

if the acquirer had not, under its previous GAAP, capitalised finance leases acquired in a past business combination, it shall capitalise those leases in its consolidated financial statements, as IAS 17 Leases would require the acquiree to do in its separate IFRS balance sheet.

publish its revenue and expenditure and a statement of its assets and liabilities annually;

The balance sheet and the profit and loss account for each financial year.

General provisions concerning the balance sheet and the profit and loss account

GENERAL PROVISIONS CONCERNING THE BALANCE SHEET AND THE PROFIT AND LOSS ACCOUNT

A projected balance sheet, including profit and loss account, for the following two years.

A projected balance sheet, including profit and loss account, for the forthcoming year.

SECTION 2 General provisions concerning the balance sheet and the profit and loss account

failure to disclose the balance sheet and profit and loss account as required by Article 2 (1) (f);

Amounts recovered shall similarly be entered in the balance sheet and the profit-and-loss account.

when an enterprise should adjust its financial statements for events after the balance sheet date;

It must be shown separately in the balance sheet or in the notes on the accounts.

The document shall be filed with the competent authority of the home Member State after the publication of the financial statement.

The difference must be shown separately in the balance sheet or in the notes on the accounts.

The last three balance sheets and profit and loss accounts drawn up by the company set out as a comparative table.

The last two balance sheets and profit and loss accounts drawn up by the issuer set out as a comparative table.

That difference must be shown separately in the balance sheet or in the notes on the accounts.

This Standard supersedes IAS 7, statement of changes in financial position, approved in July 1977.

these are the persons responsible for drawing up the prospectus and those responsible for auditing the financial statements.

An enterprise should be in a position to issue its financial statements within six months of the balance sheet date.

The internal accounts shall include a balance sheet and a profit and loss account for each activity.