To base nominations on such explicit competence requirements and evaluations will likely lead to more professional, accountable and business oriented boards.

He has tried to identify, quantify and qualyf those business costs which essentially influence the business situation, with the selection of bookkeping, accountancy, statistical and other data regarding their importance according to the criterion of share and dynamics.

In the adduction of proof to the contrary, the legitimate interests of defendants in protecting their manufacturing and business secrets shall be taken into account.

In determining the competence and location of these offices and their hours of business, the factors to be taken into account shall include in particular the requirements of the trade.

(b) exchange information on those accounts and financial assets held by banks in third States and belonging to connected persons (as defined by the authorities which in those States regulate the banking business).

identify and verify the identity of their customers and, where applicable, their ultimate beneficial owners, and to conduct ongoing due diligence on the business relationship, while taking into account a risk based approach;

(1) At the end of each business year the contractor of an equity partnership must calculate profit and loss and must account and in compliance with the provisions of the contract pay out to the investor the profit pertaining on the basis of the investment.

The Customs transactions where the person concerned elects to do business on his own account shall not be treated less favourably or be subject to more stringent requirements than those Customs transactions which are handled for the person concerned by a third party.

and b) that it can cover its fixed and operating costs created in the course of operations, in accordance with its business plans and these are ensured on the basis of realistic assumptions, in the period of three months from the commencement of operations, whereby income from operations shall not be taken into account.

(5) Without prejudice to paragraphs 1 to 4, evidence may be offered that on any of the ten days preceding the day of expiration of a time limit the mail service was interrupted or subsequently dislocated on account of war, revolution, civil disorder, strike, natural calamity, or other like reason, in the locality where the party or his representative resides or has his place of business or is staying.

The net capacity reductions shown in Annex 2 to Protocol No 8 to the Act of Accession of 16 April 2003 are minima and actual net capacity reductions to be achieved and the time frame for doing so shall be established on the basis of Poland's final restructuring programme and individual business plans under the Europe Agreement establishing an association between the European Communities and their Member States, of the one part, and Poland, of the other part, taking into account the objective to ensure the viability of benefiting companies as at 31 December 2006.

The purpose of cooperation in this area shall be the pursuit of agrarian reform and the reform of agricultural structures, the modernisation, privatisation and restructuring of agriculture, stock farming and the agro-industrial and services sectors in the Republic of Tajikistan, and the development of domestic and foreign markets for Tajik products, in conditions that ensure the protection of the environment, taking into account the necessity to improve security of food supply and to develop agri-business and the processing and distribution of agricultural products.

(1) A fine of not less than 1,000,000 tolars shall be imposed on an individual who commits an offence in connection with the independent performance of a professional activity, and no less than a fine of 3,000,000 tolars on a legal person 1. for not conducting business with consumers in the Slovene language or for not using their full registered company name and address in written communications to consumers, or for not using at least their abridged registered company name and address in written communications which are not intended for a particular individual consumer (first and second paragraphs of Article 2) 2. for not allowing, as a provider of information society services, for a simple direct and constant access to the data referred to in the third paragraph of Article 2 (third paragraph of Article 2) 3. for advertising goods or services in a manner which is in contrast with the law, indecent or misleading, or for not advertising goods or services in the Slovene language (Articles 12, 12a and 12b) 4. for advertising goods or services through a means of comparative advertising which is contrary to provisions of this Act (Article 12c) 5. if the advertising of goods or services includes elements which cause or which could cause physical, mental or other harm to children, or elements which exploit or which could exploit their trusting nature or inexperience (Article 15) 6. for advertising messages which are part of or present a service of an information society and are not in accordance with Article 15a (Article 15a) 7. for failing to issue to the consumer, upon the conclusion of a contract for goods referred to in Article 15b, a warranty certificate, technical instructions and a list of authorised service agents, or if these documents are not entirely in the Slovene language and easily understandable (first and third paragraphs of Article 16) 8. for failing to provide repair and maintenance of a product for the period covered by a warranty or for its extended period, free of charge, and after that period for a charge, by providing this service itself or through an authorised representative (fourth paragraph of Article 16) 9. for failing to provide maintenance, replacement parts and attachable components also after the expiry of the warranty period (fifth paragraph of Article 16) 10.for failing, as a seller of residential or business property, to hand over to a purchaser, a warranty for all of the built-in products referred to in Article 15b, no later than at the handing over of the title of ownership of the property (eighth paragraph of Article 16) 11.for failing to include all the data referred to in the first paragraph of Article 18 of this Act in a warranty certificate 12.for acting as the producer in contrast with the first paragraph of Article 20 13.for not selling goods or providing services to consumers under equal conditions (second paragraph of Article 25) 14.if the highest percentage reduction on the price of goods offered in a clearance sale, declared as a percentage range, does not account for at least one-quarter of the value of all goods offered in the clearance sale (third paragraph of Article 28) 15.for failing to provide instructions for use in line with Article 33 of this Act for goods which, for their correct use require a certain procedure or which, if used incorrectly, could cause damage to the user or to others, or could pollute the environment 16.for failing, in the final computation, to calculate and pay to the consumer interest on the prepayment of goods or services at the interest rate applied by banks to deposits fixed for over three months (Article 41) 17.for failing to deliver goods in perfect condition, in the agreed quantity and at the agreed time with all the accompanying documentation, when delivery to the consumer's home or elsewhere has been arranged (first paragraph of Article 42) 18.for leaving goods at the door of the consumer's home in the case of home delivery (second paragraph of Article 42) 19.for failing with regard to a distance contract to provide the consumer with the data referred to in Article 43b of this Act on a relevant permanent data carrier within the prescribed times (Article 43c) 20.for not confirming, as a provider of information society services, orders in electronic format, other than exceptions stipulated by the law, or for not submitting the provisions of the contract in a form which will assure its preservation for later use (third paragraph of Article 43b) 21.for failing to return, in due time, all the payments made in the case where a consumer cancels a contract concluded at a distance or away from premises (first paragraph of Article 43d and fifth paragraph of Article 46c) 22.for using a call system without the mediation of an individual, facsimile transmission machine or electronic mail without prior consent from the consumer, to whom a message was addressed (first paragraph of Article 45a) 23.for sending messages to consumers with the intention of concluding a contract to supply goods or services, regardless of a consumer's declaration that he/she no longer wish to receive such mail (third paragraph of Article 45a) 24.for failing with regard to a contract negotiated away from the business premises to hand over to the consumer, in the prescribed period of time, a written notice containing at least the registered company name and address, the type and price of the goods and the rights of the consumer under the provisions of Article 46c of this Act, as well as place and date (Article 46b) 25.if the price for the delivery of energy or water to a consumer is not calculated according to the actual delivery, or if the measurement of the actual delivery of energy or water is not carried out in the prescribed manner (Article 48) 26.for failing to allow for the premature settlement of the outstanding balance of the purchase price, exclusive of contractual interest while buying on hire purchase (Article 51) 27.for not returning already paid instalments while buying on hire purchase with the legally prescribed belated interest due from the date of receipt of payment, as well as the unavoidable costs incurred for the goods (Article 54) 28.if a company organising group excursions and travel has failed to insure the travellers adequately (Article 58) 29.if a timeshare contract for tourist facilities is not made in writing (Article 60a) 30.if the contract does not include the prescribed data (Article 60b).

2(c) of the life insurance business (technical account) and III.

2(d) of the life insurance business (technical account) and III.

9(a) of the life insurance business (technical account) and III.

2(b)(bb) of the life insurance business (technical account) and III.

2(b)(aa) for the life insurance business (technical account) and III.

2(a) of the life insurance business (technical account) and III 3a of Directive 91/674/EEC (non-technical account).

13 of Directive 91/674/EEC (technical account) for life insurance business and Article 34, III.

Note: For the layout of the profit and loss account: Article 34, II. 9(b) of the life insurance business (technical account) and III.

In proposing a viable business for divestiture, the parties must take into account the uncertainties and risks related to the transfer of a business to a new owner.

This approach was prompted mainly by the difficulty of compiling agricultural accounts based on representative samples of business accounts.

documents relating to business accounts and/or tax arrangements drawn up in accordance with national law;

Note: For the layout of the profit and loss account (technical account): Article 34, II. 2 of Directive 91/674/EEC for life insurance business.

CHAPTER III Collection of accountancy data for the purpose of a business analysis of agricultural holdings

persons whose main business consists of dealing on own account in commodities and/or commodity derivatives.

Note: For the layout of the profit and loss account: Article 34, II. 9(c) of the life insurance business (technical account) and III. 5(c) of Directive 91/674/EEC (non-technical account).

Note: For the layout of the profit and loss account (technical account): Article 34, I. 1(b) of Directive 91/674/EEC for non-life insurance business and Article 34, II 1(b) of Directive 91/674/EEC for life insurance business.

Note: For the layout of the profit and loss account (technical account): Article 34, I. 1(c) of Directive 91/674/EEC for non-life insurance business and Article 34, II 1(c) of Directive 91/674/EEC for life insurance business.

For the layout of the profit and loss account (technical account): Article 34, I. 7(d) of Directive 91/674/EEC for life insurance business and Article 34, II.

For the layout of the profit and loss account (technical account): Article 34, I. 1(d) of Directive 91/674/EEC for non-life insurance business and Article 34, II.

For the layout of the profit and loss account (technical account): Article 34, I. 1(a) of Directive 91/674/EEC for non-life insurance business and Article 34, II.

Note: For the layout of the profit and loss account: Article 34, I. 10 of Directive 91/674/EEC (technical account) for non-life insurance business, Article 34, II.

The Commission shall take account of the legitimate interest of undertakings in the protection of their business secrets.

Note: For the layout of the profit and loss account (technical account): Article 34, I. 8 of Directive 91/674/EEC for non-life insurance business and Article 34, II.

Note: For the layout of the profit and loss account (technical account): Article 34, I. 1(a) of Directive 91/674/EEC for non-life insurance business and Article 34, II.

Note: For the layout of the profit and loss account (technical account): Article 34, I. 4(a)(bb) of Directive 91/674/EEC for non-life insurance business and Article 34, II.

Note: For the layout of the profit and loss account (technical account): Article 34, I. 4(b)(bb) of Directive 91/674/EEC for non-life insurance business and Article 34, II.

Note: For the layout of the profit and loss account (technical account): Article 34, I. 4(a)(aa) of Directive 91/674/EEC for non-life insurance business and Article 34, II.

Note: For the layout of the profit and loss account (technical account): Article 34, I. 4(b)(aa) of Directive 91/674/EEC for non-life insurance business and Article 34, II.

It undertakes to establish at the place of management of the agency or branch accounts specific to the business which it undertakes there, and to keep there all the records relating to the business transacted;

Note: For the layout of the profit and loss account (technical account): Article 34, I. 7(a), (b) and (c) of Directive 91/674/EEC for non-life insurance business and Article 34, II.

The provisions of this Chapter concern the collection of accountancy data for the purpose of a business analysis of agricultural holdings.

Name: Number of claims incurred during the accounting year, relating to direct business, for the following subcategory of the CPA: 66.03.2.

Name: Number of insured vehicles at the end of the accounting year, relating to direct business, for the following subcategory of the CPA: 66.03.2.

Name: Gross insured sum at the end of the accounting year, relating to direct business, for the following subcategories of the CPA: 66.01.1 and 66.01.4.