supervise the implementation of the School's section of the budget and draw up its annual revenue and expenditure account;

(c) approve the annual revenue and expenditure account and forward it to the competent authorities of the European Communities.

Economic disadvantages shall be determined on the basis of a statement, actualised if necessary, of the annual economic disadvantages represented by the difference between the reductions in the annual financial burden and in annual revenue that would result from termination of the obligation.

- supply to the public network is aimed only at the economic exploitation of such production and does not exceed 20% of the organisation's average annual revenue in the last years including the current year.

Net revenue which may be used to finance research projects corresponds to the annual net result of the ECSC in liquidation and subsequently, when liquidation has been completed, to the annual net result of the Assets of the Research Fund for Coal and Steel.

The Court of Auditors shall also draw up a separate annual report stating whether the accounting other than that for the expenditure and revenue referred to in paragraph 1 and the financial management by the Commission relating thereto have been effected in a regular manner.

The Court of Auditors shall also draw up a separate annual report stating whether the accounting other than that for the expenditure and revenue referred to in paragraph 1 and the financial management by the High Authority relating thereto have been effected in a regular manner.

If immovable property or large installations are made available free of charge, they must be covered by contracts approved by the Financial Controller, and shall be the subject of an annual communication to the Commission when the estimate of revenue and expenditure is presented.

Whereas the above Regulation lays down the basic rules governing the management of the European Centre for the Development of Vocational Training, hereinafter called "the Centre", the fixing of the annual subsidy to be charged against the budget of the Communities, the presentation and adoption of the statement of revenue and expenditure and the checks to which the Centre is subject;

Where an intervention measure referred to in Article 3 involves the buying-in and storage of products, the amount financed shall be determined by the annual accounts drawn up by the payment (1)OJ No L 94, 28.4.1970, p. 13. (2)OJ No L 295, 30.12.1972, p. 1. (3)OJ No C 131, 5.6.1978, p. 70. (4)OJ No L 298, 31.12.1972, p. 5. services or agencies, in which the various items of expenditure and revenue have been respectively debited and credited.

(a) publish its revenue and expenditure and a statement of its assets and liabilities annually;

Moreover, no subsidies from the general budget of the European Communities have been included in the annual revenues.

Member States shall ensure that operational funds are managed in such a way that it is possible for external auditors to identify, check and certify their expenditure and revenue annually.

The financial situation of the Community Plant Variety Office has developed such as to conclude that the annual revenues of the Community Plant Variety Office mainly based on the fees as currently specified will in future likely exceed, in principle, the annual expenditures of the Office.

These accounts shall show the expected effect of Europol's legal obligations and shall make it possible to draw up an annual balance of assets and liabilities and a monthly statement of revenue and expenditure by chapter and article.

Where an intervention measure referred to in Article 3 involves the buying-in and storage of products, the amount financed shall be determined by the annual accounts drawn up by the payment services or agencies, in which the various items of expenditure and revenue have been respectively debited and credited.

An amending budget shall be submitted on an annual basis, in the month following the closure of the accounts as laid down in Article 25(1), with the aim of entering the balance of the budget outturn from the previous financial year as revenue in the case of a positive balance or expenditure if the balance is negative.

at the request of a producer organisation and upon decision of the Member State, in financial accounts managed by the organisation, comprising accounts for each operation in which each item of expenditure and revenue relating to the operational fund can be identified and can be checked and certified annually by external auditors.

Whereas the annual fees for the duration of a Community plant variety right should constitute an extra source of revenue for the Office, but should, inter alia, cover costs relating to the technical verification of varieties after the grant of a Community plant variety right and, in consequence, should follow the grouping established for the examination fees;

The Director shall send the financial statements, including the revenue and expenditure account, the balance sheet, explanatory notes and the report on the annual accounts, as provided for in Article 36(1) of the europol Convention, the Council and the Joint Audit Committee and, for information, to the Management Board and the Financial Committee by 31 May of the following year at the latest.

whereas such revenues should be afforded by the fees to be paid for the official acts set out in the Basic Regulation and in Commission Regulation (EC) No 1239/95 of 31 May 1995 establishing implementing rules for the application of Council Regulation (EC) No 2100/94 as regards proceedings before the Community Plant Variety Office (2) (the Proceedings Regulation) as well as by annual fees payable for the duration of a Community plant variety right;

approve the annual revenue and expenditure account and forward it to the competent authorities of the European Communities.

publish its revenue and expenditure and a statement of its assets and liabilities annually;

In order to constitute appropriate reserves allowing for the payment of claims, insurance undertakings, which are also considered as institutional investors, usually hold a huge portfolio of investments in shares, interest-bearing securities, land and property and other assets which provide an annual revenue which is not considered as turnover for insurance undertakings.

The accounts shall make it possible to draw up an annual balance of assets and a monthly statement of revenue and expenditure by chapter and article.

Net revenue which may be used to finance research projects corresponds to the annual net result of the ECSC in liquidation and subsequently, when liquidation has been completed, to the annual net result of the Assets of the Research Fund for Coal and Steel.

If the management accounts and balance sheet cannot, within the given deadline, include the revenue and expenditure connected with the winding up of that operation, then that revenue and expenditure shall appear in the annual management account and balance sheet for ATHENA and shall be examined by the Special Committee in connection with the annual presentation of accounts.

The annual management accounts shall distinguish between the common costs of ATHENA incurred in preparation for, or further to, operations, and the operational common costs of each operation conducted during the financial year in question, as well as miscellaneous revenue and revenue from Member States and third States.

The aid actually paid shall be subject to annual correction, based on the actual costs and revenue, at the latest by the end of the coal production year following the year for which the aid was granted;

draw up an annual management report based on a draft prepared by the Director, covering in particular all revenue and expenditure headings relating to work performed and services supplied by the Office in the light of the analytical accounts;

acting by a qualified majority on the basis of a draft prepared by the Head of the Office, approve an annual management report covering all individual revenue and expenditure headings relating to work performed and services provided by the Office.

Where debtors default during the liquidation period after 23 July 2002 and in order to guarantee the annual stability of the coal and steel research Instrument, any default by an ECSC debtor should first be charged to the capital and then to the revenues funding research,

In view of the difficult economic conditions that the Agency has had to face and which are affecting its revenue and putting at risk the maintenance of its resource infrastructure and therefore its ability to carry out its tasks, an additional adjustment of all fees, except the annual fee, of 6 % is necessary.

The other expenses necessary for the administration of this Agreement shall be met by annual contributions from the Members assessed in accordance with the provisions of Article 24, together with revenues from sales of specific services to Members and the sale of information and studies generated under the provisions of Articles 29 and 31.

segment revenue and segment result for business segments or geographical segments, whichever is the enterprise's primary basis of segment reporting (disclosure of segment data is required in an enterprise's interim financial report only if IAS 14, segment reporting, requires that enterprise to disclose segment data in its annual financial statements);