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;

Without prejudice to paragraphs 1, 2 and 3 of Article 4 of the present Convention the Contracting Parties undertake directly, or when appropriate through competent regional or other international organizations, to promote studies, undertake, support or contribute to programmes aimed at developing ways and means for the assessment of the nature and extent of pollution, pathways, exposures, risks and remedies in the Baltic Sea area, and particularly to develop alternative methods of treatment, disposal and elimination of such matter and substances that are likely to cause pollution of the marine environment of the Baltic Sea area.

(ii) 'Nuclear installation' means reactors other than those comprised in any means of transport; factories for the manufacture or processing of nuclear substances; factories for the separation of isotopes of nuclear fuel; factories for the reprocessing of irradiated nuclear fuel; facilities for the storage of nuclear substances other than storage incidental to the carriage of such substances; installations for the disposal of nuclear substances; any such reactor, factory, facility or installation that is in the course of being decommissioned; and such other installations in which there are nuclear fuel or radioactive products or waste as the Steering Committee for Nuclear Energy of the Organisation (hereinafter referred to as the 'Steering Committee') shall from time to time determine; any Contracting Party may determine that two or more nuclear installations of one operator which are located on the same site shall, together with any other premises on that site where nuclear fuel or radioactive products or waste are held, be treated as a single nuclear installation;

extending the scope of the freeze of funds;

In view of the broader scope of means of action available to the EU, it is likely that the more comprehensive assessment of the situation and, if needed, the development of a comprehensive approach for addressing the emerging crisis will take place in the EU.

the amount of resources allocated to the production of biomass for energy uses other than transport and the specific technical or climatic characteristics of the national market for transport fuels;

All evaluation reports referred to in paragraphs 3 and 4 shall indicate the extent to which funds have been made available to the Commission, the Member States and public bodies and to NGOs.

4 Presumed order of magnitude of own resources evaded or exact amount:

These changes are recorded in the "other changes in the volume of assets" account.

calculation of the margin available under the own resources ceiling.

This commitment may cover the provision of logistical and other facilities of a significant nature. Statement

Exceptional and catastrophic losses of goods in inventories have to be recorded in the accumulation accounts, namely in the "other changes in the volume of assets" account.

a review process covering the CS or RCS, the indicative programme and the volume of resources allocated to it.

reduction of capital costs and charges due to economies of scale and better utilisation of rolling stock,

The asset management policy of an enterprise may involve the disposal of assets after a specified time or after consumption of a certain proportion of the economic benefits embodied in the asset.

These nominal holding gains and losses and other changes in volume(33) should not be included in the measurement of output, but in the account of other changes in assets (respectively, in the revaluation account and in the other changes in the volume of assets account).

Losses (whether recurrent, exceptional or catastrophic) of fixed assets (such as dairy cows, breeding animals, etc.) should be recorded in "other changes in the volume of assets" account.

The amount requested shall be justified by the Commission on the basis of the Commission's capacity to deliver the proposed level of resources effectively.

Value adjustments in respect of current assets, to the extent that they exceed the amount of value adjustments which are normal in the undertaking concerned.

"Fixed asset" livestock are in fact converted into stocks by recording a flow entitled "other change in volume" (cf. 2.136) entered in the "other changes in volume of assets" account.

This depreciation surplus should be recorded in the "other changes in volume of assets" account (accumulation accounts) which is not included in EAA.

Information about the carrying amounts held in different classifications of inventories and the extent of the changes in these assets is useful to financial statement users.

other changes in "volume" which take account of the effects of unforeseen events on plantations (such as exceptional grubbings) and which are recorded in the "other changes in volume of assets" account (cf. the definition in 2.136 and 2.146),

the fair value of the identifiable assets and liabilities acquired as at the date of the exchange transaction to the extent of the acquirer's interest obtained in the exchange transaction;

Loans and advances to customers shall comprise all types of assets in the form of claims on domestic and foreign customers other than credit institutions, regardless of their actual designations.

This appropriation is intended to cover the purchase of books, documents and other non-periodic publications and the updating of existing volumes required by Agency departments.

The terms "other losses of productive livestock" and "culling discount" correspond to flows which are recorded in the "other changes in the volume of assets" account of the balance sheet.

Consideration is being given to extending this sequence of accounts to include certain items (flows) in the account "other changes in assets" in the accumulation accounts (i.e. certain headings under "other changes in the volume of assets" and the revaluation account) and the balance sheet.

Interest on capital borrowed to finance the production of fixed assets may be included in the production costs to the extent that it relates to the period of production.

The financing ceiling for each grant for activities, projects or programmes shall also depend on those grants' ability to yield a financial return.

"credit institution" shall mean an undertaking whose business is to receive deposits or other repayable funds from the public and to grant credits for its own account;

the relation between the amount of Community funding requested and the volume of olive production sold by the members of the operators' organisation concerned;

Whereas the different methods for the valuation of assets and liabilities must be coordinated to the extent necessary to ensure that annual accounts disclose comparable and equivalent information;

The algorithms used to establish the size of the contingency provision and the allocations for research for year n+2, which will appear in the balance sheet for year n, are as follows:

The Security Council decided, inter alia, that the flight ban and certain export restrictions imposed on Afghanistan further to its Resolutions 1267(1999) and 1333(2000) should be repealed and that the scope of the freezing of funds and the prohibition on funds being made available, which were imposed further to these Resolutions, should be adjusted.

Directive 85/611/EEC limits the scope of management companies to the sole activity of management of unit trusts/common funds and of investment companies (collective portfolio management).

The consumption of fixed capital is only one component of the change in the value of assets (together with GFCF, other changes in volume and nominal holding gains (net of losses);

It should be stressed that losses affecting plantations which are already producing have to be recorded either as "fixed capital consumption" or as "other changes in the volume of assets", depending on the type of loss.

The indicative programme shall also include impact indicators and sectoral policy commitments and a timetable for implementation and review of the indicative programme including commitments and disbursement of resources.

In addition to the regular technical adjustments and adjustments in line with the conditions of implementation, the financial perspective may be revised in compliance with the own resources ceiling, on a proposal from the Commission, in the event of unforeseen circumstances.

It is particularly important for subscribers and users of such services to be fully informed by their service provider of the existing security risks which lie outside the scope of possible remedies by the service provider.

European Audiovisual Policy" recognises the need to strengthen support measures for the cinematographic and audiovisual industry, in particular by endowing the MEDIA programme with resources commensurate with the size and strategic importance of the industry.

The law of the Member States shall be applicable to the calculation of such provisions, the determination of categories of investment and the valuation of assets, and, where appropriate, the determination of the extent to which these assets may be used for the purpose of covering such provisions.

Whereas it is necessary to exclude from the scope of this Directive any firms or persons whose business consists only of receiving and transmitting orders to certain counterparties and who do not hold funds or securities belonging to their clients;

Individual details listed below relating to the undertakings in which the issuer holds a proportion of the capital likely to have a significant effect on the assessment of its own assets and liabilities, financial position or profits and losses.

Regulation (EC) No 359/2002 of the European Parliament and of the Council of 12 February 2002 amending Council Regulation (EC) No 2223/96 as concerns the use of ESA 95 in the determination of Member States' payments to the VAT-based own resource

The addition of panitumumab to radiation, chemotherapy and/ or other targeted therapeutic agents, in animal studies resulted in an increase in anti-tumour effects compared to radiation, chemotherapy or targeted therapeutic agents alone.

The gain or loss should comprise any resulting change in the present value of the defined benefit obligation and of the fair value of the plan assets and the unrecognised part of any related actuarial gains and losses and past service cost;

'ACKNOWLEDGING that special provision is required to meet the needs of developing countries, including the provision of additional financial resources and access to relevant technologies, bearing in mind that the magnitude of funds necessary is predictable, and the funds can be expected to make a substantial difference in the world's ability to address the scientifically established problem of ozone depletion and its harmful effects,`.

The SNA 93 specifies that improvements made to fixed assets should be determined either by the magnitude of the changes in the characteristics of the fixed assets - i.e. by major changes in their size, shape, performance, capacity or anticipated service life - or by the fact that improvements are not the kinds of changes that are observed to take place routinely in other fixed assets of the same kind, as part of ordinary maintenance and repair programmes (cf. SNA 93, 10.49).