According to the ESA 95, output also includes (i) goods and services supplied by one local KAU to another belonging to the same institutional unit, (ii) goods produced by one local KAU and still in the stocks at the end of the accounting period in which they were produced, whatever use they are intended for subsequently.

If the information submitted by any Member State to the Commission and to the Member State which granted the authorization shows that supplies are available during the period of the shortage, the Memter State shall consider withdrawing the authorization or reducing its period of validity, and shall inform the Commission and the other Member States of the measures it has taken, within 10 days of the date of receipt of the information.

Spirits and aromatised drinks which, at the time of entry into force of this agreement, have been legally produced, described and presented, in accordance with the internal laws and regulations of the Contracting Parties, but which may be prohibited by this Agreement may be marketed by wholesalers for a period of one year from the entry into force of the Agreement and by retailers until stocks are exhausted.

Spirits and aromatised drinks which, at the time of entry into force of this Agreement, have been legally produced, described and presented, in accordance with the internal laws and regulations of the Contracting Parties, but which may be prohibited by this Agreement, may be marketed by wholesalers for a period of one year from the entry into force of the Agreement and by retailers until stocks are exhausted.

Finally, the Indian exporting producer claimed that although stocks of the Community industry expressed as a percentage of its production of CD-Rs, were as high as 15 % during the IP, a figure of 20 % was mentioned for 2000 in the Commission Regulation (EC) 2479/2001 imposing measures on Taiwan, thus leading to an improvement of 25 % in the level of stocks between 2000 and the IP.

(2) In order to allow legitimate expectations to be fulfilled for existing stocks of pesticides to be used, the Commission Decisions cited in recital 1, allowed a phasing-out period, and it is appropriate that maximum residue levels (MRLs) premised on the notion that use of the substance concerned is not authorised in the Community should not apply until the end of the phasing-out period applying to that substance.

(6) In order to allow legitimate expectations to be fulfilled for existing stocks of pesticides to be used, the Commission non- inclusion Decisions allowed a phasing- out period, and it is appropriate that MRLs premised on the notion that use of the substance concerned is not authorised in the Community, should not apply until the end of the phasing- out period applying to that substance.

The second method is the application of base period interest margins on loans and deposits to the stocks of loans and deposits revalued (using a general price index such as the implicit price deflator for domestic final demand) to base period prices, as described in Council Regulation (EC) No 448/98 (1). This method does not account for changes in quality in the actual service provided.

If the comments submitted, within the 30 days after the date of notification, by any Member State to the Commission and to the Member State which granted the authorization, show that supplies are available during the period of the shortage, the Member State shall consider withdrawal of the authorization or reducing the envisaged period of validity, and shall inform the Commission and the other Member States of the measures it has taken, within 15 days from the date of receipt of the information.

In the case of unfinished products from the industry (recorded as work in progress), the value of the materials consumed and the services rendered over a reference period is also recorded as stocks at the end of that period (except for short- cycle standing crops, cf. 2.012; as a result, part of the materials consumed and services rendered during a reference period will have been consumed without an offsetting increase in the value of the stocks).

no later than two years after the date of entry into force of the present Protocol apply national standards for the sulphur content of gas oil at least as stringent as those specified in Annex V. In cases where the supply of gas oil canot otherwise be ensured, a State may extend the time period given in this subparagraph to a period of up to 10 years. In this case it shall specify, in a declaration to be deposited together with the instrument of ratification, acceptance, approval or accession, its intention to extend the time period.

During any period in which this Agreement is in force provisionally either under paragraph 2 or subparagraph (b) of paragraph 4 of Article 61, the financial commitment of each exporting or importing member to the Buffer Stock Account shall not in total exceed that member's contribution, calculated on the basis of the number of votes corresponding to the percentage shares set out in the tables to be established by the Council under paragraph 4 of Article 14, of the totals of 275 000 tonnes falling to the exporting and importing categories of members respectively.

It should also be noted that although production levels were stable, sales fell throughout the period and stock levels increased continuously and significantly.

(60) The Community industry's stocks increased significantly over the period, going from 30 607 tonnes in 1994 to 39 780 tonnes in the IP, which represents an increase of 30 %.

the cost of inventories recognised as an expense during the period;

during the same period stock volumes decreased by about 4 %.

changes during the period in inventories and operating receivables and payables;

Change in stocks (positive or negative) is the difference between the value of the stocks at the end and the beginning of the reference period.

The value of products in store at the start of the accounting year, excluding livestock.

The above table shows that during the period under consideration stocks were reduced by 29 %.

These variations correspond to the difference between the level of stocks at the beginning and at the end of a period.

The value of products in stock (storage) at the beginning of the accounting year, excluding livestock.

for the period from 1 May 2000 to 1 May 2004, the stocks of sugar and isoglucose held on 1 May of each year.

It is therefore advisable to find supplementary fodder supplies for feeding livestock between now and the autumn.

3 restricting, or prohibiting, entry of stores that will not leave the port facility within a specified period.

an appraisal, if possible, of the probable development of the situation with regard to the stocks while they remain below the compulsory minimum.

The consumption of goods for a given reference period in practice corresponds to purchases or acquisitions of goods plus the initial stocks and minus the final stocks at the end of the period(16).

Whereas the object of this fixed period is to permit verification of the stock of olive oil by the competent authority;

the quantities of spirituous beverages in store on 31 December of the preceding year and the quantities produced during that period.

However, a transitional period of three months should be allowed to use up stocks of the product not meeting the specification;

This variable is defined as the change in stocks at purchaser's prices exclusive of VAT between the end and the beginning of the reference period.

Following the imposition of provisional measures, Hynix also argued that another reason for the declining prices of DRAMs during the IP was a significant "inventory burn".

Examples of costs excluded from the cost of inventories and recognised as expenses in the period in which they are incurred are:

When inventories are sold, the carrying amount of those inventories should be recognised as an expense in the period in which the related revenue is recognised.

The FIFO formula assumes that the items of inventory which were purchased first are sold first, and consequently the items remaining in inventory at the end of the period are those most recently purchased or produced.

During the period considered, except between 1997 and 1998, the levels of stocks kept by the Community industry was rather low.

The change in finished goods and work in progress during the period represents an adjustment to production expenses to reflect the fact that either production has increased inventory levels or that sales in excess of production have reduced inventory levels.

The LIFO formula assumes that the items of inventory which were purchased or produced last are sold first, and consequently the items remaining in inventory at the end of the period are those first purchased or produced.

During the vinification period, it should be recorded as intermediate consumption (intra-industry consumption) balancing a corresponding stock decline.

The amount of any reversal of any write-down of inventories, arising from an increase in net realisable value, should be recognised as a reduction in the amount of inventories recognised as an expense in the period in which the reversal occurs.

To evaluate changes in the herd at the end of the reference period, a distinction has to be drawn between the "stocks" herd and the "fixed assets" herd (cf. 2.140 and 2.202).

It is appropriate to allow a limited period of time within which existing stocks of the coccidiostats and the antibiotic covered by this Regulation may be used.

In such circumstances, the method of selecting those items that remain in inventories could be used to obtain predetermined effects on the net profit or loss for the period.

Difficulties encountered by the Community industry to obtain projected sales in an expanding market led to considerable stock building during the IP.

Whereas manufacturers must have the time needed to apply the EC-type examination procedure and it is necessary to set a transitional period to allow vessels in stock to be marketed,

The stock turnover period should be taken to mean the average time from the moment the goods to be used for obtaining the compensating products enter the factory until the moment they leave the factory.

Whereas, however, large stocks of labels are usually ordered in advance and those still bearing the abbreviation 'EEC` should, for a phasing-in period, continue to be allowed to be used,

as a result, part of the materials consumed and services rendered during a reference period will have been consumed without an offsetting increase in the value of the stocks).

The Community industry's stocks increased significantly over the period, going from 30 607 tonnes in 1994 to 39 780 tonnes in the IP, which represents an increase of 30 %.

The amount of any write-down of inventories to net realisable value and all losses of inventories should be recognised as an expense in the period the write-down or loss occurs.