Disposals of fixed assets comprise the sale, demolition, scrapping or destruction of fixed assets by their owner, or their surrender in barter or as capital transfers in kind (cf. ESA 95, 3.103(b) and 3.104).

Capital transfers (investment grants or other transfers) are recorded at the time when payment is due (or, in the case of transfers in kind, when ownership of the asset is transferred or when the debt is cancelled) (cf. ESA 95, 4.162 and 4.166).

For the purposes of achieving effective collaboration between enterprises in Mexico and enterprises in the Community in the fields of the transfer of technology, the licensing of industrial and other intellectual property, joint investment and capital venture financing, the Parties agree:

Decision of the European Central Bank of 16 November 2000 providing for the paying-up of capital and the contribution to the reserves and provisions of the ECB by the Bank of Greece, and for the initial transfer of foreign-reserve assets to the ECB by the Bank of Greece and related matters (ECB/2000/14)

Such measures include, inter alia, the establishment of restrictions or limitations on current payments and transfers (capital movements) to or from Chile, as well as transactions related to them, such as requiring that deposits, investments or credits from or to a foreign country, be subject to a reserve requirement ('encaje').

(e) since the partial market opening referred to in Article 19 of Directive 96/92/EC, no part of the capital or operating costs of the interconnector has been recovered from any component of charges made for the use of transmission or distribution systems linked by the interconnector;

For the purpose of achieving effective collaboration between Andean Pact countries' and Community enterprises in the fields of the transfer of technology, licensing, joint investment and venture capital financing, the Contracting Parties, with due respect for intellectual and industrial property rights, undertake:

"shall be entitled, after establishment but before becoming eligible for payment of a retirement pension within the meaning of Article 77 of the Staff Regulations, to have paid to the Communities the capital value, updated to the date of the actual transfer, of pension rights acquired by virtue of such service or activities.";

The Contracting Parties shall facilitate, within the relevant existing rules, access to available information and capital facilities in order to encourage projects and operations promoting cooperation between firms, such as joint ventures, sub-contracting, transfer of technology, licences, applied research and franchises.

In accordance with Chilean law, new or existing fishing enterprises with a majority share of equity capital owned or controlled by Community legal and natural persons shall be entitled to receive, by means of transfer, fishing authorisations and vessels, under the same conditions as enjoyed by new or existing fishing enterprises with a majority share of capital owned or controlled by Chilean legal and natural persons, provided that, in accordance with the law applicable in the Member State of origin of the Community legal and natural person concerned, new or existing fishing enterprises with a majority share of equity capital owned or controlled by Chilean legal and natural persons are entitled to receive by means of transfer, fishing authorisations and vessels under the same conditions as enjoyed by new or existing fishing enterprises with a majority share of equity capital owned by Community legal and natural persons.

the development of a favourable climate for investment, notably by the extension by the Member States of the Community and Albania of arrangements for investment promotion and protection, in particular for the transfer of profits and the repatriation of invested capital, on the basis of non-discrimination and reciprocity, and also of agreements on the avoidance of double taxation,

fostering a favourable climate for investment, joint ventures and licensing arrangements, notably by the extension by the Community Member States and the USSR of arrangements for investment promotion and protection, in particular for the transfer of profits and repatriation of invested capital, on the basis of the principles of non-discrimination and reciprocity.

"In such case the institution in which the official serves shall, taking into account the official's basic salary, age and exchange rate at the date of application for a transfer, determine by means of general implementing provisions the number of years of pensionable service with which he shall be credited under the Community pension scheme in respect of the former period of service, on the basis of the capital transferred, after deducting an amount representing capital appreciation between the date of the application for a transfer and the actual date of the transfer.";

In the case of collective investment schemes constituted as unit trusts and variable capital companies (other than undertakings for collective investment in transferable securities, UCITS), the trustee/depositary and management company is required to be incorporated in Ireland or in another Member State of the Community.

Goods entering stocks are either goods intended for consumption in the production process later (input stocks), in which case they are recorded at the time of transfer of ownership, or else they are goods from the industry itself to be put to future use, e.g. by sale or by transfer to the unit's fixed capital (output stocks), in which case they are recorded as stocks when their production is completed.

The Bank of Greece shall pay up 95 % of its subscription to the ECB's capital in an amount equal to EUR 97 679 000. The amounts required to be paid by the Bank of Greece shall be due as of 1 January 2001. The Bank of Greece shall, in due course, give instructions for the transfer of such amount, and of accrued interest thereon, on 2 January 2001, through Target (Trans-European automated real-time settlement express transfer system) or to an account of the ECB at the Bank of International Settlements, as specified by the ECB.

Each Member State shall, under the conditions laid down by national law, authorize undertakings which are established within its territory to transfer all or part of their portfolios of contracts for which that State is the State of the commitment, to an accepting office establishing in that same Member State if the supervisory authorities of the Member State in which the head office of the accepting office is situated certify that the latter possesses the necessary margin of solvency after taking the transfer into account.

Each Member State shall, under the conditions laid down by national law, authorize undertakings established within its territory to transfer all or part of their portfolios of contracts concluded in the circumstances referred to in Article 10 (1) to an accepting office established in the Member State of provision of services if the supervisory authorities of the Member State in which the head office of the accepting office is situated certify that the latter possesses the necessary margin of solvency after taking the transfer into account.

The free movement of capital between residents of the Community and of Russia in the form of direct investment made in companies formed in accordance with the laws of the host country and investments made in accordance with the provisions of Chapater II of Title IV, and the transfer abroad of this investment, including any compensation payments arising from measures such as expropriation, nationalization or measures of equivalent effect, and of any profit stemming therefrom shall be ensured.

Whereas, in addition, in so far as the said Agreement affects Council Directive 90/434/EEC of 23 July 1990 on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States ( fn ), and Council Directive 90/435/EEC of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States ( fn ), which are based on Article 94 of the Treaty establishing the European Community, that Article should be used as a legal basis;

Each Member State shall, under the conditions laid down by national law, authorize undertakings established within its territory to transfer all or part of their portfolios of contracts concluded in the circumstances referred to in Article 10 (1) to an accepting office established in the same Member State if the supervisory authorities of the Member State in which the head office of the accepting office is situated certify that the accepting office possesses the necessary margin of solvency after taking the transfer into account and if it fulfils the conditions set out in Articles 11, 12, 14 and 16 in the Member State of provision of services.

Transfer of capital shares

the transfer of capital and profits, and

which are negotiable on the capital market and

C - Other transfers of capital in respect of insurance contracts

the transfer of the effective centre of management of a capital company to another Member State which does not exercise that power;

For land, costs of commercial transfer or actually incurred capital costs are eligible;

-the sole object of which is the collective investment in transferable securities of capital raised from the public and which operate on the principle of risk-spreading,

the amounts capitalized or otherwise transferred from the revaluation reserve during the financial year, the nature of any such transfer being disclosed,

Transfers in respect of capital movements shall be made on the same exchange rate conditions as those governing payments relating to current transactions.

"Transferable securities" means those classes of securities which are negotiable on the capital market, with the exception of instruments of payment, such as:

Value adjustments in respect of transferable securities held as financial fixed assets, participating interests and shares in affiliated undertakings

the transfer of the registered office of a capital company whose effective centre of management is in a third country to another Member State which does not exercise that power;

Those participating NCBs whose percentage share in the adjusted capital key increases due to the adjustment should therefore effect a compensatory transfer to the ECB, while the ECB should effect a compensatory transfer to those participating NCBs whose percentage share in the adjusted capital key decreases.

the object of which is the collective investment in transferable securities or other assets of the capital they raise and which operate on the principle of risk-spreading, and

Among the yardsticks that may assist in determining transfer prices are comparable returns in similar industries on turnover or capital employed.

Value re-adjustments in respect of transferable securities held as financial fixed assets, participating interests and shares in affiliated undertakings.

Value re-adjustments in respect of transferable securities held as financial fixed assets, participating interests and shares in affiliated undertakings

the supervisory authorities of the Member State in which the head office of the accepting office is located shall certify that the latter possesses the necessary margin of solvency after taking the transfer into account,

in the case of conversion into a capital company or of the transfer of the effective centre of management or of the registered office of a capital company, as referred to in Article 4 (1) (b), (e), (f), (g) and (h);

financial services in connection with the issue, sale, purchase or transfer of securities or other financial instruments, in particular transactions by the contracting entities to raise money or capital;

a practice of a government or regional body or other public organisation involves a direct transfer of funds such as grants, loans or equity infusion, potential direct transfer of funds to the company or the assumption of liabilities of the company such as loan guarantees;

Value adjustments in respect of these transferable securities, participating interests and shares in affiliated undertakings shall be shown separately in the notes on the accounts where they are material.

Decision of the European Central Bank of 18 December 2003 laying down the terms and conditions for transfers of the European Central Bank's capital shares between the national central banks and adjustment of the paid-up capital

The term 'freedom of transfer` in Article 14 (1) does not preclude a Contracting Party (hereinafter referred to as the 'Limiting Party`) from applying restrictions on movement of capital by its own investors, provided that:

investment grants are limited to payments associated with the acquisition of a fixed asset whereas other capital transfers can be linked to any form of transfer of saving or assets between units.

a government practice involves a direct transfer of funds (e.g. grants, loans, and equity infusion), potential direct transfers of funds or liabilities (e.g. loan guarantees);

The transaction is generally between residents of different Member States although some capital movements are carried out by a single person for his own account (e.g. transfers of assets belonging to emigrants),

An acquisition is a business combination in which one of the enterprises, the acquirer, obtains control over the net assets and operations of another enterprise, the acquiree, in exchange for the transfer of assets, incurrence of a liability or issue of equity.

whereas, by virtue of the safeguards that it offers investors and its impact on the proper functioning of transferable securities markets, such an information policy is capable of promoting the interpenetration of national transferable securities markets and thus encouraging the creation of a genuine European capital market;