In the circumstances referred to in paragraphs 2 and 3, the competent authorities of the home Member State of the transferring undertaking shall authorize the transfer after obtaining the agreement of the competent authorities of the Member States in which the risks are situated.

programmes for the transfer of technology to the enterprise and to developing States with regard to activities in the area, including, inter alia, facilitating the access of the enterprise and of developing States to the relevant technology, under fair and reasonable terms and conditions;

An undertaking may decide to carry forward sugar only if the Member State concerned verifies that such sugar was produced outside the A quota.

"horizontally integrated undertaking" means an undertaking performing at least one of the functions of production, transmission, distribution, supply or storage of natural gas, and a non-gas activity;

'horizontally integrated undertaking` means an undertaking performing at least one of the functions of production, transmission, distribution, supply or storage of natural gas, and a non-gas activity;

These rules shall not create an obligation to separate the ownership of assets of the transmission system from the vertically integrated undertaking.

Workshops shall be able to download data from the recording equipment to give the data back to the appropriate transport company.

A government grant may take the form of a transfer of a non-monetary asset, such as land or other resources, for the use of the enterprise.

'horizontally integrated undertaking` shall mean an undertaking performing at least one of the functions of generation for sale, or transmission or distribution of electricity, and another non-electricity activity;

and the optimisation of practices with regard to communication, training, transfer and sharing of knowledge between universities, businesses and the financial world.

the transfer and development of technology, in particular through joint ventures between undertakings and institutions in the two regions (research, production, goods and services),

be able to choose vehicles and their components (chassis, engine, transmission system, braking system, etc.) in accordance with the needs of the undertaking;

Each transmission, storage and/or LNG undertaking shall operate, maintain and develop under economic conditions secure, reliable and efficient transmission, storage and/or LNG facilities, with due regard to the environment.

IAS 14 (revised) requires that inter-segment transfers be measured on the basis that the enterprise actually used to price the transfers.

An undertaking may decide to carry forward sugar only if the Member State concerned verifies that such sugar was produced as B sugar or as C sugar.

expenditure shall be balanced by operating revenue and payments from public authorities, without any possibility of transfer from or to another sector of the undertaking's activity.

Competitive pressures will normally ensure that cost-savings are passed on by way of lower prices or that companies have an incentive to bring new products to the market as quickly as possible.

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

"horizontally integrated undertaking" means an undertaking performing at least one of the functions of generation for sale, or transmission, or distribution, or supply of electricity, and another non electricity activity;

are contracted out to persons working in their own homes, or to independent firms that make up work from materials supplied without the property therein being transferred for consideration.

"transferee" shall mean any natural or legal person who, by reason of a transfer within the meaning of Article 1(1), becomes the employer in respect of the undertaking, business or part of the undertaking or business;

in the event of the transfer of a sugar factory, the Member State shall reduce the A quota and the B quota of the undertaking transferring ownership of the factory and shall increase the A quota and the B quota of the sugar-producing undertaking or undertakings purchasing the factory in question by the quantity deducted in proportion to the production absorbed.

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

Transmission undertakings shall not, in the context of sales or purchases of natural gas by the transmission undertakings or related undertakings, abuse commercially sensitive information obtained from third parties in the context of providing or negotiating access to the system.

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

to transferable securities offered by their employer or by an affiliated undertaking to or for the benefit of serving or former employees;

Whereas, in order to ensure transparency and non-discrimination, the transmission function of vertically integrated undertakings should be operated independently from the other activities;

"transferor" shall mean any natural or legal person who, by reason of a transfer within the meaning of Article 1(1), ceases to be the employer in respect of the undertaking, business or part of the undertaking or business;

"transfer of a factory" means the transfer of ownership of a technical unit, including all the plant required to manufacture the product concerned, to one or more undertakings, resulting in the partial or total absorption of the production of the undertaking making the transfer;

These rules, regulations and procedures shall relate to prospecting, exploration and exploitation in the area, the financial management and internal administration of the Authority, and, on the recommendation of the Governing Board of the enterprise, to the transfer of funds from the enterprise to the Authority;

Economic trends are bringing in their wake, at both national and Community level, changes in the structure of undertakings, through transfers of undertakings, businesses or parts of undertakings or businesses to other employers as a result of legal transfers or mergers.

Paragraph 75 requires that, for segment reporting purposes, inter-segment transfers should be measured on the basis that the enterprise actually used to price those transfers.

This shall be done by means of licences or other appropriate arrangements which the contractor shall negotiate with the enterprise and which shall be set forth in a specific agreement supplementary to the contract.

This variable shall comprise all kinds of units in undertakings for collective investment in transferable securities as defined in Council Directive 85/611/EEC(1).

The obligations laid down in this Article shall apply irrespective of whether the decision resulting in the transfer is taken by the employer or an undertaking controlling the employer.

a declaration by the undertaking concerned that the sugar to be carried forward is B sugar or C sugar and will be stored within the meaning of the said Article 27 for the period beginning on the date referred to under (c);

In the event of a transfer, whether for consideration or not or as a contribution to a company, of a totality of assets or part thereof, Member States may consider that no supply of goods has taken place and in that event the recipient shall be treated as the successor to the transferor.

Independent management structures must therefore be put in place between the distribution system operators and the transmission system operators and any generation/supply companies.

'undertaking for collective investment in transferable securities (Ucits) or an undertaking contributing towards its business activity' where this Directive amends Directive 85/611/EEC.

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;

"end user" includes leasing companies unless the leasing contracts used provide for a transfer of ownership or an option to purchase the vehicle prior to the expiry of the contract.

This item shall comprise negotiable debt securities including fixed-income securities issued by credit institutions, by other undertakings or by public bodies;

In any event, the transmission, storage and/or LNG undertaking shall not discriminate between system users or classes of system users, particularly in favour of its related undertakings.

Whereas the period of delivery of the tobacco to processors should be limited (but vary as necessary by group of varieties) in order to prevent fraudulent carry-over from one harvest to another;

In addition and as an optional feature, the recording equipment may, in any mode of operation, download data through another connector to a company authenticated through this channel.

To this end the Authority and States Parties shall cooperate in promoting the transfer of technology and scientific knowledge relating to activities in the area so that the enterprise and all States Parties may benefit therefrom.

whereas it is therefore appropriate to provide that an undertaking may take a decision to carry forward only in respect of that sugar outside its quota A whose production has been verified by the Member State concerned and to establish the rules for such verification, in particular as regards the information to be supplied for this purpose by the undertaking;

"vertically integrated undertaking" means an undertaking or a group of undertakings whose mutual relationships are defined in Article 3(3) of Council Regulation (EEC) No 4064/89 of 21 December 1989 on the control of concentrations between undertakings(8) and where the undertaking/group concerned is performing at least one of the functions of transmission or distribution and at least one of the functions of generation or supply of electricity;

Government grants are assistance by government in the form of transfers of resources to an enterprise in return for past or future compliance with certain conditions relating to the operating activities of the enterprise.

This is true, in particular, where each parent company provides a contribution to the joint venture which is vital for its operation (e. g. specific technologies, local know-how or supply agreements).