External account

External account of goods and services (V. I)

External account of primary incomes and current transfers

External account of primary incomes and current transfers (V. II)

(7) [Auditing of Accounts] The auditing of the accounts shall be effected by one or more of the States members of the Union or by external auditors, as provided in the financial regulations.

(8) The auditing of the accounts shall be effected by one or more Member States, or by external auditors, as provided in the financial regulations.

(9) The auditing of the accounts shall be effected by one or more of the Contracting States or by external auditors, as provided in the financial regulations.

TAKING INTO ACCOUNT the need of the Member States to ensure effective controls at their external borders, in cooperation with third countries where appropriate,

(7) The auditing of the accounts shall be effected by one or more of the countries of the Union or by external auditors, as provided in the financial regulations.

(8) The auditing of the accounts shall be effected by one or more of the countries of the Special Union or by external auditors, as provided in the financial regulations.

The accounts of the European Central Bank and national central banks shall be audited by independent external auditors recommended by the Governing Council and approved by the Council.

(7) The auditing of the accounts shall be effected by one or more of the countries of the Union or by external auditors, as provided in the financial regulations. They shall be designated, with their agreement, by the Assembly.

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.

The final accounts shall be subject to audit as provided in the WMO Financial Regulations, and the final adjustment of accounts shall be subject to any observations which may arise from the audit carried out by the WMO's external auditor, whose determination shall be accepted as final by both WMO and the Government.

The sub-account for the Donor's special purpose contributions and the projects accounts financed therefrom will be subject exclusively to the internal and external auditing procedures laid down in the financial regulations, rules and administrative issuances of UNIDO.

The accounts of the Academy shall, in accordance with the financial regulations adopted by the Board in accordance with Article VI paragraph 2 subparagraph b, be subject to an annual independent external audit which shall meet the highest standards of transparency, accountability and legitimacy.

Effective monitoring of SOE performance can be facilitated by having adequate accounting and audit competencies within the co-ordinating or ownership entity to ensure appropriate communication with relevant counterparts, both with SOEs' financial services, external auditors and specific state controllers.

On behalf and for the account of the Agency, the Government shall carry out any required local procurement procedures for the purchase of office equipment including, in particular, the communication infrastructure (IT and ICT equipment), office furniture and potential contracts with external service and/or security personnel on the basis of technical requirements, specifications and plans provided by the Agency, and on a submitted authorisation and statement by the Agency that it shall provide the funds.

5 For the purposes of paragraph 3 of this Annex, governmental stockholding programmes for food security purposes in developing countries whose operation is transparent and conducted in accordance with officially published objective criteria or guidelines shall be considered to be in conformity with the provisions of this paragraph, including programmes under which stocks of foodstuffs for food security purposes are acquired and released at administered prices, provided that the difference between the acquisition price and the external reference price is accounted for in the AMS.

7.02 In addition to any fee which may be payable under Article 5, the Guarantors shall, in proportion to their respective shares in Guaranteed Sums, and up to the aggregate limit of 2% of the Default Sum laid down by article 1.01 of the Guarantee, indemnify the Bank for all external expenses reasonably incurred by the Bank. The said limit shall not apply where the Bank gives to the Guarantors prior written notice that it will incur expenses which may exceed the limit but which it believes will increase the net sum recovered. This indemnity shall be limited to expenses for obtaining from third parties advice and services that the staff of the Bank could not reasonably provide. The Bank may deduct such expenses from any amount recovered against any Subrogated Sum. It shall render accounts to the Guarantors. The Guarantors' obligations are conditional upon the Bank having first endeavoured and failed during a period of 90 days to obtain reimbursement of the expenses from the Guaranteed Debtor. The Bank shall continue to seek reimbursement from the Guaranteed Debtor, notwithstanding payment by the Guarantors.

Production account external account

Production account/ external account

The Commission shall engage external firms to carry out an annual audit of its accounts.

The annual accounts shall be audited by independent external auditors approved by the Council of the EMI.

Taking into account the local geographical situation and depending on the kind of external borders in the visited State, the experts shall:

As regards external action, decentralisation of management of external aid should be authorised provided that the Commission is given guarantees of sound financial management and the beneficiary State is accountable to the Commission for the funds paid to it.

The accounts of the ECB and national central banks shall be audited by independent external auditors recommended by the Governing Council and approved by the Council.

But the fact is that not one medium or journalist is simply good or bad; as a rule, no medium wants to adopt of its own free will any media accountability system, either external or internal.

At the request of the Court of Auditors, each institution shall authorise financial institutions holding Community deposits to enable the Court of Auditors to ensure that external data tally with the accounts.

SCH/I-Front (94)39 rev. 9 When introducing the Schengen arrangements in airports and aerodromes, the importance of the airways for illegal immigration and the function of airports as internal and external borders should be taken into account.

Article 3(2) of Regulation (EEC) No 2358/71 provides that when the aid is fixed, account should be taken, on the one hand, of the need to ensure balance between production in the Community and the outlets for such production and, on the other hand, of the prices for such products on the external markets;

Article 3(2) of Regulation (EEC) No 2358/71 provides that when the aid is fixed, account should be taken, on the one hand, of the need to ensure balance between production in the Community and the outlets for such production and, on the other hand, of the prices for such products on the external markets.

determine by unanimity of its members the rules governing the languages of the Centre, including the possibility of a distinction between the internal workings of the Centre and the external communication, taking into account the need to ensure access to, and participation in, the work of the Centre by all interested parties in both cases.

The Executive Committee proposes that the Schengen States immediately begin to implement the following measures for checks at the external borders, whilst taking into account the recommendations contemplated within the European Union in other areas and whilst stressing the need for appropriate steps also to be taken in implementation of the Dublin Convention:

For the sake of compliance with the principles of transparency and sound financial management, the public-sector bodies or bodies with a public-service mission to which implementing tasks are delegated on behalf of the Commission should have transparent procurement procedures, effective internal controls, a system for presentation of the accounts which is separate from their other activities and an external audit.

V.I:external account of goods and services

Production account/External account of goods and services

On the resources side, the external account of primary incomes and current transfers shows the external balance of goods and services.

combining both capital sub-accounts (excluding fixed capital formation) and combining the external account of goods and services and the external account of primary incomes and current transfers.

among resources in the allocation of primary income account of the general government sector and in the external account of primary incomes and current transfers.

EXTERNAL ACCUMULATION ACCOUNTS (V. III)

External assets and liabilities account

Both net premiums payable and claims receivable are shown in the external account of primary incomes and current transfers.

among negative resources in the allocation of primary income account of the general government sector and in the external account of primary incomes and current transfers.

The purpose of the external account of primary incomes and current transfers is to determine the current external balance, which, in the structure of the system, corresponds to saving by the institutional sectors.

Imports of goods recorded in the external account of goods and services are valued fob, i. e. at the border of the country of export.