Accounting records

(d) the maintenance of accounting records,

The books of account shall also record details of debts to be recovered.

Such cancellations shall be appropriately recorded in the accounting system.

(b) the commitments and payments effected are correctly and fully recorded in the accounts;

(a) accounting records of all nuclear material subject to safeguards under this Agreement; and

The accounting records shall set forth the following in respect of each material balance area:

The relevant date for receipts shall be the date on which the amount was recorded in the account.

(d) maintenance of records and accounts related to the Project and arranging for the audit thereof; and

The records shall account for uranium, thorium and plutonium separately in each batch of nuclear material.

Any recording of reversing movements must on no account affect the clarity and accuracy of the other recordings.

The Borrower undertakes to maintain financial and accounting records and documents to the satisfaction of the Bank.

a creating or using an invoice or any other accounting document or record containing false or incomplete information;

F. Correction means an entry into an accounting record or a report to rectify an identified mistake or to reflect an improved measurement of a quantity previously entered into the record or report.

Adjustment means an entry into an accounting record or a report showing a shipper/receiver difference or material unaccounted for.

(b) the annual accounts referred to in Article 11 of this Section are in accordance with the books and records of the SAPARD Agency,

For a given financial year, all transactions recorded in the accounts of the SAPARD Agency in that year shall be taken into consideration.

The records, books and accounts of the Court, including its annual financial statements, shall be audited annually by an independent auditor.

A write-off of a claim shall be recognised as an expenditure, when such a write-off of a claim is recorded in the books of account, provided that:

This method is recorded and applied on the basis of the general accounting principles applicable in the country where the product was manufactured.

(i) maintain or cause to be maintained, in accordance with paragraph (a) of this Section, records and separate accounts reflecting such expenditures;

The Corporation shall maintain separate records and accounts in respect of the funds in the Account and the funds disbursed by the Corporation pursuant to the provisions of this Agreement, and the Corporation shall furnish quarterly to the Ministry a statement of account on such records and accounts.

Reports shall be based on the records kept in accordance with Articles 51 to 58 and shall consist, as appropriate, of accounting reports and special reports.

5.5.58 The port State control officer may determine if all operational requirements of Annexes I or II to MARPOL 73/78 have been met taking into account the type of tanker and the type of cargo carried, including the inspection of the Oil Record Book and/or Cargo Record Book.

Differences were detected between the annual accounts and the books and records of the SAPARD Agency for the following measures/sub-measures (reference: audit report page P):

If he considers it appropriate, he may undertake an examination and detailed audit of any accounting record relating either to financial transactions or to supplies and equipment.

(ii) the protection of the privacy of individuals in relation to the processing and dissemination of personal data and the protection of confidentiality of individual records and accounts;

(c) establishment of a national record of fishing vessels authorised to fish on the high seas and provision of access to the information contained in that record on request by directly interested States, taking into account any national laws of the flag State regarding the release of such information;

(iii) furnish to the Bank such other information concerning such records and accounts, and the audit thereof, and concerning said auditors, as the Bank may from time to time reasonably request.

(i) have the records, accounts and financial statements referred to in paragraph (a) of this Section and the records and accounts for the Special Account for each fiscal year audited, in accordance with auditing standards acceptable to the Bank, consistently applied, by independent auditors acceptable to the Bank;

The audit included examination, on a test basis, of evidence supporting the information in the annual accounts, the records of commitments, an examination of procedures and of a sample of transactions.

No Member may require or compel any person not resident in its own territory to produce for examination, or to allow access to, any account or other record for the purposes of determining a computed value.

Any interest recovered by the SAPARD Agency attributable to the Community contribution in respect of debts recovered shall be recorded in the SAPARD Agency account(s) and used exclusively for the Programme.

The requested State shall respond to a request for production of the records concerning the accounts or transactions identified pursuant to this Article in accordance with the requirements of its domestic law.

(a) for payments by the SAPARD Agency, the rate on the last but one working day at the Commission in the month preceding the month during which the expenditure was recorded in the accounts of the SAPARD Agency.

` I have examined the financial statements of the Organisation for the budgetary period which ended on 31 December...... My examination consisted of a general analysis of the accounting methods and the checking of the accounting records and other evidence which I judged necessary in the circumstances.`

Each Party shall provide effective, proportionate and dissuasive civil, administrative or criminal penalties for such omissions and falsifications in respect of the books, records, accounts and financial statements of such companies.

The financial records of SELEC, including the accounts established pursuant to the budget showing income and expenditures, and the balance sheet showing SELEC's assets and liabilities, shall be subject to an external financial audit.

2.2.1.1 For the purpose of paragraph 2, costs shall normally be calculated on the basis of records kept by the exporter or producer under investigation, provided that such records are in accordance with the generally accepted accounting principles of the exporting country and reasonably reflect the costs associated with the production and sale of the product under consideration.

The Borrower shall maintain a financial management system, including records and accounts, and prepare financial statements in a format acceptable to the Bank, adequate to reflect the operations, resources and expenditures related to the Project.

(a) The Borrower shall maintain a financial management system, including records and accounts, and prepare financial statements in a format acceptable to the Bank, adequate to reflect the operations, resources and expenditures related to the Project.

The Republic of Slovenia shall maintain records and accounts adequate to identify projects and, where appropriate, services financed by the Programme in accordance with sound accounting procedures, taking account of the requirements of this Agreement.

Information recorded and stored by a State in accordance with paragraphs (a) and (b) should, taking into account the security interests and other obligations of the State providing the information, be released in accordance with the following provisions:

The competent authority shall establish the format of the records of the seafarers' hours of work or of their hours of rest taking into account any available International Labour Organization guidelines or shall use any standard format prepared by the Organization.

(ii) retain, until at least one year after the Bank has received the audit report for the fiscal year in which the last withdrawal from the Loan Account was made, all records (contracts, orders, invoices, bills, receipts and other documents) evidencing such expenditures;

(ii) retain, until at least one (1) year after the Bank has received the audit report for the fiscal year in which the last withdrawal from the Loan Account was made, all records (contracts, orders, invoices, bills, receipts and other documents) evidencing such expenditures;

The SAPARD Agency shall ensure that any amount(s) which it finds has been inadvertently paid in excess of the sum due, noted by it and which have been incorporated in expenditure declarations charged to the SAPARD euro account, are recorded within 5 days in the SAPARD euro account and deducted from the next application for payment to the Commission referred to in Article 9 of this Section.

(c) if the Borrower shall have failed to furnish to the Bank within the period of time specified in Section 4.01(b)(ii) of this Agreement, any of the audit reports required to be furnished to the Bank pursuant to said Section in respect of the audit of (A) the records and accounts for the Special Account or (B) the records and accounts reflecting expenditures with respect to which withdrawals were made on the basis of Project Management Reports.

(c) if the Borrower shall have failed to furnish to the Bank within the period of time specified in Section 4.01 (b)(ii) of this Agreement, any of the audit reports required to be furnished to the Bank pursuant to said Section in respect of the audit of (A) the records and accounts for the Special Account, or (B) the records and accounts reflecting expenditures with respect to which withdrawals were made on the basis of Project Management Reports.

(b) Where the record copy has reached the International Bureau after the expiration of the time limit prescribed under Article 12(3) on account of any error or omission on the part of the applicant, the provisions of subparagraph (a) shall apply only under the circumstances referred to in Article 48(2).