If the amount of the final statement is less than the amount of the lump-sum advance payment, the balance shall not be reimbursable to the shipowner.

A statement showing the movements and balances of the accounts at 31 December of the preceding financial year shall be attached to the balance sheet.

Economic and monetary union is imposing substantial demands on the supply of monetary, balance of payments and financial statistics for the Community.

After the balance has been paid, the Member State shall send the Commission a financial statement detailing the expenditure incurred under the contract.

The latter is equivalent to the sum of all the values added minus Fisim, i. e. to an addition of balancing items, plus taxes less subsidies on products and from another point of view can be seen to represent the balancing item between total final uses and imports.

assets and liabilities shall be adjusted for events that occur between the annual balance sheet date and the date on which the financial statements are approved by the relevant bodies if they affect the condition of assets or liabilities at the balance sheet date.

However, if the amount of the final statement is lower than the abovementioned advance, the resulting balance shall not be reimbursable to the shipowner.

After the balance has been paid, the competent body shall send the Commission a financial statement detailing the expenditure incurred under the contract.

However, where the amount of the final statement is lower than the abovementioned amount, the resulting balance may not be reimbursed to the vessel-owner.

The balance shall be paid after the Commission has received and approved the final report, a definitive financial statement and the application requesting final payment for the national programme.

the supply and use tables 9.5 and 9.6 showing the final results of balancing totals of supply and use by products at purchasers' prices and at basic prices;

(b) the balance shall be paid after acceptance by the Commission of the supporting documents and of a technical report on the use of the financial assistance;

Whereas the Greek Government has applied for medium-term financial assistance to support its balance of payments and economic programme of adjustment and reform;

Council Regulation (EC) No 332/2002 of 18 February 2002 establishing a facility providing medium-term financial assistance for Member States' balances of payments

However, financing decisions concerning balances under Sysmin may be adopted up to the entry into force of the Internal Agreement if a request for financing was introduced before Decision 91/482/ EC expired.

Where applications for financial assistance or the balance thereof are submitted later than the date set in paragraph 1, the aid is reduced by 1 % for each day late.

However, if the amount of the final statement is lower than the advance referred to in paragraph 4, the resulting balance shall not be reimbursable to the shipowner.

At least one check must be made on each producer organisation before the payment of aid or the balance thereof relating to the final year of its operational programme.

At least one check must be made on each producer organisation before the payment of the aid or the balance thereof relating to the final year of its operational programme.

Because of this entry in the financial account, F. 611 is also shown in the balance sheets of the household sector (as an asset) and the insurer's sector (as a liability).

Financial fitness will be verified by means of an undertaking's annual accounts or, in the case of applicant undertakings unable to present annual accounts, a balance sheet.

loans for the balance of payments of third countries or the guarantee granted to a consortium of commercial banks to finance the purchase of food products in third countries.

The Committee on Monetary, Financial and Balance of Payments Statistics (CMFB), set up by Council Decision 91/115/EEC(3), amended by Decision 96/174/EC(4), has been consulted.

As a consequence of the entry in the financial account, F. 612 and F. 62 appear in the balance sheets of the household sector (as an asset) and the fund's sector (as a liability).

(6) The Committee on Monetary, Financial and Balance of Payments Statistics (CMFB), set up by Council Decision 91/115/EEC(4), as amended by Decision 96/174/EC(5), has been consulted.

At the end of the periods referred to in the first and second subparagraphs, the unused balance of those financial commitments shall be decommitted by the authorising officer responsible.

Within its financial planning of cooperation activities, the Community will take into account the need to ensure an appropriate balance in the geographical distribution of its commitments.

The Committee on Monetary, Financial and Balance of Payments Statistics shall take part, within the limits of its competence, in the process of cooperation between the Commission and the ECB.

The plan shall be designed to ensure optimal and efficient use and development of the infrastructure while ensuring financial balance and providing means for these objectives to be achieved.";

Revaluation shall take place on a currency-by-currency basis for foreign exchange (including on-balance-sheet and off-balance-sheet transactions) and on a code-by-code basis (same ISIN number/type) for securities, except for those securities included in the item "Other financial assets", which shall be treated as separate holdings.

Applications for financial assistance or the balance thereof shall be submitted, one only in respect of each programme, no later than 31 January of the year following that to which they relate.

The measures provided for in this Decision are in accordance with the opinion of the Statistical Programme Committee and the Committee on Monetary, Financial and Balance of Payments Statistics,

Within two months of the end of each financial year, the Director shall submit the annual accounts and balance-sheets for the preceding year to the Court of Auditors of the European Communities.

Council Regulation (EEC) No 1969/88 of 24 June 1988 establishing a single facility providing medium-term financial assistance for Member States' balances of payments (OJ No L 178, 8. 7. 1988, p. 1),

a balance sheet of assets and liabilities as at 31 December of the preceding financial year and such explanatory notes as are required for a proper understanding of Europol's financial position, including a statement of significant accounting policies.

In order to describe income, expenditure and financial flows, and balance sheets, the system groups institutional units into sectors on the basis of their principal functions, behaviour and objectives.

INTENDS to take care to maintain the necessary balance between measures to be taken in favour of passengers and operators' financial imperatives, which evolve against a background of global competition.

to analyse flows affecting income, capital and financial transactions and balance sheets, it is essential to select units which make it possible to study behavioural relationships among economic agents.

The shares in the aggregate gross domestic product at market prices and in the total aggregated balance sheet of the monetary financial institutions shall be assigned weights of 5/6 and 1/6, respectively.

the criteria for balance sheet valuation and income recognition shall be applied consistently in terms of commonality and continuity of approach to ensure comparability of data in the financial statements.

The total aggregated balance sheet of the monetary financial institutions shall be calculated in accordance with the statistical framework applying in the European Community at the time of the calculation;

Regulation (EC) No 993/2002 of the European Central Bank of 6 June 2002 correcting Regulation ECB/2001/13 concerning the consolidated balance sheet of the monetary financial institutions sector (ECB/2002/4)

finally, the accounting approach permits the measurement of price and volume changes for certain balancing items in the accounts, the latter being derived by definition from the other elements in the accounts.

The balance of 40 % is to be paid by Member Governments in proportion to their production or consumption (whichever is the larger) of new rubber in the calendar year previous to the financial year in question.

Regulation (EC) No 2174/2002 of the European Central Bank of 21 November 2002 amending Regulation ECB/2001/13 concerning the consolidated balance sheet of the monetary financial institutions sector (ECB/2002/8)

In its report, the committee shall indicate the extent and nature of the audit performed and give its comments on the accounts and the balance sheet and a brief assessment of the financial management of Europol.

the support programmes shall be designed to restore the major financial balances and create an economic environment favourable to accelerated growth, while at the same time improving the well-being of the population,

Applications for financial assistance or the balance thereof may cover expenditure programmed but not incurred relating to operations for which it is proved to the satisfaction of the competent national authority that:

The capital account records acquisitions less disposals of non-financial assets by resident units and measures the change in net worth due to saving (final balancing item in the current accounts) and capital transfers.

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;