6 The Auditor shall present and sign a certificate in respect of the financial statements with the following wording:

Certificate of insurance or other financial security in respect of liability for damage caused by hazardous and noxious substances (HNS)

The object of this paper is to set out guidance regarding requirements of the certification of the account provided for in Article 6 of Section A of the Annex to the Multi-annual Financing Agreement.

The Certificate and the report shall be drawn up by 15 April at the latest of the year following the financial year concerned and communicated by the Competent Authority to the Commission by 30 April at the latest.

(d) ` Certifying Body` means the body which is operationally independent of the SAPARD Agency and establishes a certificate of the accounts, reports on the management and control systems and verifies the co-financing elements;

Guideline referred to in Article 6 (5) of Section A of the Annex to the Multi-annual Financing Agreement The form, scope and contents of the certificate and report of the body performing the certification of the SAPARD Agency.

10 Where the Auditor has carried out a summary audit or has not obtained adequate supporting documents, he must mention the fact in his certificate and his report, specifying the reasons for his observations as well as the consequences which result therefrom for the financial position and the posted financial transactions.

6 An insurance or other financial security shall not satisfy the requirements of this article if it can cease, for reasons other than the expiry of the period of validity of the insurance or security specified in the certificate under paragraph 2 of this article, before three months have elapsed from the date on which notice of its termination is given to the authorities referred to in paragraph 5 of this article, unless the certificate has been surrendered to these authorities or a new certificate has been issued within the said period.

A State Party may at any time request consultation with the issuing or certifying State should it believe that the insurer or guarantor named in the compulsory insurance certificate is not financially capable of meeting the obligations imposed by this Convention.

5 An insurance or other financial security shall not satisfy the requirements of this article if it can cease, for reasons other than the expiry of the period of validity of the insurance or security specified in the certificate under paragraph 2, before three months have elapsed from the date on which notice of its termination is given to the authorities referred to in paragraph 4, unless the compulsory insurance certificate has been issued within the said period.

2 A certificate attesting that insurance or other financial security is in force in accordance with the provisions of this Convention shall be issued to each ship after the appropriate authority of a State Party has determined that the requirements of paragraph 1 have been complied with.

14 If insurance or other financial security is not maintained in respect of a ship owned by a State Party, the provisions of this article relating thereto shall not be applicable to such ship, but the ship shall carry a certificate issued by the appropriate authority of the State of the ship's registry stating that the ship is owned by that State and that the ship's liability is covered within the limit prescribed in accordance with paragraph 1. Such a certificate shall follow as closely as possible the model prescribed by paragraph 2.

(f) Ensuring that private enterprises, taking into account their structure and size, have sufficient internal auditing controls to assist in preventing and detecting acts of corruption and that the accounts and required financial statements of such private enterprises are subject to appropriate auditing and certification procedures.

c) The operator liable in accordance with this Convention shall provide the carrier with a certificate issued by or on behalf of the insurer or other financial guarantor furnishing the security required pursuant to Article 10. However, a Contracting Party may exclude this obligation in relation to carriage which takes place wholly within its own territory.

12 If insurance or other financial security is not maintained in respect of a ship owned by a State Party, the provisions of this article relating thereto shall not be applicable to such ship, but the ship shall carry a compulsory insurance certificate issued by the appropriate authorities of the State of the ship's registry stating that the ship is owned by that State and that the ship's liability is covered within the limit prescribed in accordance with paragraph 1. Such a compulsory insurance certificate shall follow as closely as possible the model prescribed by paragraph 2.

2 A compulsory insurance certificate attesting that insurance or other financial security is in force in accordance with the provisions of this Convention shall be issued to each ship after the appropriate authority of a State Party has determined that the requirements of paragraph 1 have been complied with. With respect to a ship registered in a State Party such compulsory insurance certificate shall be issued or certified by the appropriate authority of the State of the ship's registry; with respect to a ship not registered in a State Party it may be issued or certified by the appropriate authority of any State Party.

(2) An operating license shall be issued to an applicant if he meets prescribed conditions in relation to its principal place of business and its possible registered office, main occupation, ownership of the undertaking and effective control, financialfitness, qualified personnel, insurance, disposal of aircraft, if it has a valid air operator` s certificate, all in compliance with the provisions of this Section.

(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).

The certificates are considered to be a financial contribution because they are a grant.

Mutual recognition concerning administrative, technical or financial conditions, and certificates, tests and evidence

The final month and year of the relevant twelve years validity period, is specified at the top of the certificate and each table.

Based on the above, the GOI, by issuing a certificate which is freely transferable, provides exporters with a financial contribution.

Where in the host Member State proof of financial standing is required, that State shall regard certificates issued by banks in the Member State of origin or in the country whence the foreign national comes as equivalent to certificates issued in its own territory.

ON THIS BASIS, HARMONISATION OF THE STANDARDS REQUIRED FOR SUCCESS IN FINAL EXAMINATIONS SHOULD BE SOUGHT, WITH A VIEW TO THE MUTUAL RECOGNITION OF CERTIFICATES AND OTHER DOCUMENTS CONFIRMING COMPLETION OF VOCATIONAL TRAINING;

the traceability system, the certification and protection of the quality of olive oil and table olives, in particular the monitoring of the quality of olive oils sold to final consumers, under the authority of the national administrations;

Where a host Member State requires proof of financial standing, it shall regard certificates issued by banks in the home Member State or in the Member State from where the beneficiary comes as equivalent to those issued in its own territory.

the final destination of each of the products concerned, in the form of a take-over certificate (or equivalent document) attesting that the withdrawn products have been taken over by a third party with a view to their free distribution, distillation, use as animal feed or industrial non-food use;

The financial aid referred to in Article 1 shall consist of the grant by Member States to the owner of a final cessation premium, fixed on a flat-rate basis per gross registered ton, in the context of the Decision referred to in Article 7 and after the issue of the certificate witnessing that the vessel has been struck off the register of fishing vessels.

Where a host Member State requires its own nationals wishing to take up or pursue any activity referred to in Article 1(2) to furnish proof that they are insured against the financial risks arising from their professional liability, it shall accept certificates issued by the insurance undertakings of other Member States as equivalent to those issued in its own territory.

A certificate shall be obtained from an independent qualified valuer or duly authorised official body establishing that the price does not exceed the market value, and either attesting that the building is in conformity with national regulations or specifying the points which are not in conformity where their rectification by the final beneficiary is foreseen under the operation.

Produce a certificate issued by the competent authorities of the head office country, attesting the classes of insurance which the undertaking is entitled to carry on and that it possesses the minimum guarantee fund or, if higher, the minimum solvency margin calculated in accordance with Article 16 (3), and stating the risks which it actually covers and the financial resources referred to in Article 11 (1) (e);

If the competent authorities have required a financial recovery plan for the insurance undertaking in accordance with paragraph 1, they shall refrain from issuing a certificate in accordance with Article 10(3), second subparagraph of this Directive, Article 16(1)(a) of Council Directive 88/357/EEC (second non-life insurance Directive)(9) and Article 12(2) of Council Directive 92/49/EEC (third non-life insurance Directive)(10), as long as they consider that policyholders rights are threatened within the meaning of paragraph 1."

When assessing requests for reduction of the amount of the refund certificate and proportional release of the relevant security, the national competent authority should, in cases of doubt, have regard in particular to the documents referred to in Article 1(2) of Council Regulation (EEC) No 4045/89 of 21 December 1989 on scrutiny by Member States of transactions forming part of the system of financing by the Guarantee Section of the European Agricultural Guidance and Guarantee Fund and repealing Directive 77/435/EEC(5) without prejudice to the application of the other provisions of that Regulation.

When establishing or operating a qualification system, contracting entities shall in particular observe the provisions of Article 41(3) concerning notices on the existence of a system of qualification, of Article 49(3), (4) and (5) concerning the information to be delivered to economic operators having applied for qualification, of Article 51(2) concerning the selection of participants when a call for competition is made by means of a notice on the existence of a qualification system as well as the provisions of Article 52 on mutual recognition concerning administrative, technical or financial conditions, certificates, tests and evidence.

a copy of the final certificate of conformity.

in the event of a delay exceeding 30 days between the date of delivery and the issue of the taking-over certificate or delivery certificate, or the issue of the final certificate of conformity, where this is later.

However, in the event of discrepancy between the taking-over certificate and the final certificate of conformity, the latter shall take precedence, and shall be the basis for the payment.

final acceptance certificate:

The supplier may ask the monitor to issue a provisional or final certificate of conformity in respect of part of the consignment.

When the final check is complete, the monitor shall issue the supplier with a final certificate of conformity specifying in particular the date of completion of the supply and the net quantity supplied; such certificate shall be subject to reservations if necessary.

In the event of a discrepancy between the dates and quantities entered in the taking-over certificate and the final certificate of conformity, the Commission may carry out further checks on the basis of which new documents may be issued.

In the event of a discrepancy between the dates and quantities entered in the taking-over certificate referred to in Article 17 and the final certificate of conformity, the Commission may carry out further checks on the basis of which new documents may be issued.

This declaration shall summarise the conclusions of the checks carried out during previous years and shall assess the validity of the application for payment of the final balance and the legality and regularity of the transactions covered by the final certificate of expenditure.

The supplier shall bear all risks, including loss or eterioration, to which the goods may be subject until completion of the supply and recording of that fact by the monitor in the final certificate of conformity referred to in Article 16.