value the transferred assets and liabilities at their book value recorded by the transferring company as at the time of merger or division;

Home factors, including parental support for education, engagement with children's learning and cultural assets (like books) are associated with stronger school performance.

(1) Investors shall have the right to demand from an equity partnership contractor a copy of the annual report and access to the business books (receivables, liabilities, fixed assets etc.) and commercial documentation.

In order to conduct their operations, the European Central Bank and the national central banks may open accounts for credit institutions, public entities and other market participants, and accept assets, including book entry securities, as collateral.

(2) The receiving company referred to in Article 31 of this Act shall value the received assets and liabilities at their book value recorded by the transferring company at the time of transfer, depreciate the transferred assets in such a manner as they would be depreciated by the transferring company if the transfer were not conducted, and assume the transferring company` s rights and obligations relating to the transferred reserves and provisions.

(1) Risk-adjusted assets shall consist of the sum of the book-values of all assets and off-balance sheet items, reduced by the special provisions for these items, and weighted by the weighting of credit risk.

In order to conduct their operations, the ECB and the national central banks may open accounts for credit institutions, public entities and other market participants and accept assets, including book-entry securities, as collateral.

To this end, the officials whose operations are inspected by the Audit Board shall in particular: (a) make available their cash in hand, and present any other cash, securities and all types of assets, and the supporting documents in respect of their stewardship, with which they are entrusted, and also any books, registers and other documents relating thereto;

(5) The certified auditor shall disclaim the opinion if the legal person fails to enable the authorized persons of an auditing company to carry out the audit according to Article 21 paragraphs 1 to 3 hereof, or if the legal person keeps the books of account, files, and computer records contrary to the accounting standards, thus failing to provide sufficient basis to enable the certified auditor to make a reliable assessment as to whether the financial statements are true and fair.

Improvements to assets entered on the balance sheet shall increase their book value.

Member States may themselves print the T2M forms and assemble them in booklets, or entrust the work to printers approved by them.

Fixed assets must be revalued where, following an independent expertise, it is shown that their real value exceeds their book value.

The book value of a fixed asset shall be equal to its acquisition price or production cost, plus or minus revaluations, depreciation and other amounts written off.

Where the real useful life of an asset exceeds its depreciation period, the asset shall remain on the balance sheet at the end of the depreciation period, with depreciation corresponding to 100 % of its book value.

Assets must be easily accessible to deposited in book-entry form the National Central Bank which has with National Central Banks or a included them in its tier two list.

Printed parts of books or booklets, in the form of assembled or separate sheets or signatures, constituting the whole or a part of a complete work and designed for binding.

the pedigree certificate issued by the association, organization or official body of the Member State holding the herd book showing in particular the results of performance tests and the results (with details of origin) of the assessment of the genetic value of the animal concerned and its parents and grandparents.

Where an asset no longer forms part of the property belonging to the Communities for one of the reasons referred to in Article 33, the (positive or negative) difference between its book value and the amount obtained on its loss or disposal shall be entered in the income and expenditure account "adjustment results - withdrawal of fixed assets".

the book value and the fair value of either the individual assets or appropriate groupings of those individual assets;

The books of account also record the assets financed by the Fund, in particular concerning intervention stocks, uncleared advances and debtors.

From 2003 the amount of each NCB's monetary income shall be determined by measuring the actual income that derives from the earmarkable assets recorded in its books.

The current consensus is that fair value accounting should not be applied to all financial assets and liabilities, for instance not to most of those relating to the banking book.

Annual audit the records, books and accounts of the Authority, including its annual financial statements, shall be audited annually by an independent auditor appointed by the Assembly.

WHERE PROFITS AND LOSSES RESULTING FROM TRANSACTIONS BETWEEN THE UNDERTAKINGS INCLUDED IN A CONSOLIDATION ARE INCLUDED IN THE BOOK VALUES OF ASSETS , THEY SHALL BE ELIMINATED FROM THE CONSOLIDATED ACCOUNTS.

In order to calculate the exposure on the non-trading book, institutions shall take the exposure arising from assets which are deducted from their own funds by virtue of paragraph 2 (d) of Annex V to be zero.

the capital requirements imposed in Directive 89/647/EEC for all of their business activities, excluding both their trading-book business and their illiquid assets it they are deducted from own funds under paragraph 2 (d) of Annex V;

Following the initial assessment, the CHMP considered that under the conditions of study, the safety and immunogenicity data provided were adequate to assess the risk-benefit relationship for the use of Menitorix for priming and/ or boosting and could be used to assess the likely protection that will be afforded by the vaccine.

Without prejudice to Article 29(3), the differences between the book values of the assets, liabilities and forward transactions and the amounts produced by translation in accordance with paragraphs 1 and 2 shall be shown in the profit and loss account.

The items of information listed below must be given in any event for every undertaking in which the issuer has a direct or indirect participating interest, if the book value of that participating interest represents at least 10 % of the capital and reserves or accounts for at least 10 % of the net profit or loss of the issuer or, in the case of a group, if the book value of that participating interest represents at least 10 % of the consolidated net assets or accounts for at least 10 % of the consolidated net profit or loss of the group.

The items of information listed below must be given in any event for every undertaking in which the issuer has a direct or indirect participating interest, if the book value of that participating interest represents at least 10 % of the capital and reserves or accounts for at least 10 % of the net profit or loss of the issuer, or in the case of a group, if the book value of that participating interest represents at least 10 % of the consolidated net assets or accounts for at least 10 % of the consolidated net profit or loss of the group.

'(a) the pedigree certificate, which shall be drawn up in conformity with Commission Decision 86/404/EEC (*), issued by the association, organization or official body of the Member State keeping the herd book showing in particular the results of performance tests and the results (with the details of origin) of the assessment of the genetic value of the animal concerned and its parents and grandparents.

The Applicant/ MAH is requested to commit to submitting for assessment, to the relevant national competent authorities, the results from the long-term antibody persistence data from the ongoing studies with Menitorix i. e. subjects from booster studies 013 and 022 are being followed up for antibody persistence as follows: o Over 4 years of follow up of subjects from study 013 in studies 027, 028 and 029. o Five years follow-up from 010/ 022 in subsequent studies 023, 024, 025 and 026.