This aggregate report should primarily focus on financial performance and the value of the SOEs.

depressed financial performance among producers, which holds down investments needed for modernisation and rationalisation of plants;

The Directors' Report should give information and comment on the organisation, financial performance, material risk factors, significant events, relations with stakeholders, and the effects of directions from the co-ordinating or ownership entity.

(5) The Administration may at anytime, and certainly always when there are clear signs that the air carrier to which it has issued a license has financial problems, assess its financial performance and can suspend or revoke a license if it is no longer satisfied that the air carrier can meet its actual and potential obligations in the 12 month period.

(17) shall appoint unanimously the financial controller and oversee the performance of his duties (Article 35);

Without adequate reporting of material risk factors, SOEs may give a false representation of their financial situation and overall performance.

Strengthening all sources - human, material and financial in order to assure efficient performance of tasks in the field of risk assessment for human health.

External auditors will provide the co-ordinating or ownership entity with an external, independent and qualified view on the SOE performance and financial situation.

(c) to improve energy operators' performance standards in technical, economic, environmental and financial terms especially in the electricity and liquid fuels sectors;

By law, the state may transfer to municipalities the performance of specific duties within the state competence if it also provides the financial resources to enable such.

· Clinical, financial and administrative information is available from at least two district hospitals and respective primary health care catchment area to produce comparative performance, financial and asset management, and accounting reports.

By law, the state transfers the performance of specific duties within the state competence to the regions and must provide to them the necessary financial resources to enable such.

The review shall be undertaken on the basis of a proposal to be prepared by the Commission in 2010. This performance review shall contribute to a decision on the amount of the financial cooperation after 2013.

The reporting systems should give the co-ordinating or ownership entity a true picture of the SOE's performance and financial situation, enabling them to react on time and to be selective in their intervention.

The competent authorities may also exchange with the following authorities such information as may be needed for the performance of their respective tasks, regarding regulated entities in a financial conglomerate, in line with the provisions laid down in the sectoral rules:

A member of temporary staff shall not, in the performance of his duties and save as hereinafter provided, deal with a matter in which, directly or indirectly, he has any personal interest such as to impair his independence, and, in particular, family and financial interests.

(11) The competent authorities involved, and especially the coordinator, should have the means of obtaining from the entities within a financial conglomerate, or from other competent authorities, the information necessary for the performance of their supplementary supervision.

The obligations of the Bank under the Finance Contract are conditional upon the execution and delivery by the Guarantor of a guarantee of performance by the Borrower of its financial obligations under the Finance Contract and the delivery of a favourable legal opinion thereon.

The obligations of the Bank under the Finance Contract are inter alia conditional upon the execution and delivery by the Guarantor of a guarantee of performance by the Borrower of its financial obligations under the Finance Contract and the delivery of a favourable legal opinion thereon.

The Council shall, in accordance with paragraph 7 of the Financial Protocol of the ACP-EC Partnership Agreement, together with the ACP States, conduct a performance review, assessing the degree of realisation of commitments and disbursements, and the results and impact of the aid provided.

The income accruing to the national central banks in the performance of the monetary policy function of the European System of Central Banks (hereinafter referred to as "monetary income") shall be allocated at the end of each financial year in accordance with the provisions of this Article.

a clear report about risks and opportunities which the company handles within the framework of sustainable development in particular regarding non-financial risks and opportunities which are necessary for the understanding of its development, business performance and the position of the company,

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.

This is why the Agency will work to ensure that members of Supervisory Boards of Companies with State Capital Investments will not be remunerated with shares, stock options or other comparable financial instruments and that they will not be paid according to the performance of the company's business operation.

3. He has not been not been finally convicted of a criminal offence against property or a financial criminal offence and sentenced to more than three months of custody, and a security measure of a ban on the performance of the profession has not been sentenced against him, unless such a measure has already expired.

3. He has not been not been finally convicted of a criminal offence against property or a financial criminal offence and sentenced to more than three months of custody, and a security measure of a ban on the performance of the profession has not been introduced against him, unless such a measure has already expired.

In order to carry out their role, SOE boards should actively i) formulate, monitor and review corporate strategy, within the framework of the overall corporate objectives; ii) establish appropriate performance indicators and identify key risks; iii) monitor the disclosure and communication processes, ensuring that the financial statements fairly present the affairs of the SOE and reflect the risks incurred; iv) assess and follow management performance; v) develop effective succession plans for key executives.

3. That he has not been not been finally convicted of a criminal offence against property or a financial criminal offence and sentenced to more than three months of custody, and a security measure of a ban on the performance of the profession has not been introduced against him, unless such a measure has already expired

(i) establish an independent performance review system that will address all aspects of air traffic management, including policy and planning, safety management at and around airports and in the airspace, as well as financial and economic aspects of services rendered, and set targets that will address all these aspects;

The obligations of the Bank under the Finance Contract are conditional upon the execution, delivery by the Guarantor and continuing operation of a guarantee of performance by the Borrower of its financial obligations under the Finance Contract (hereinafter this ` Guarantee Agreement` ) and the delivery of a favourable legal opinion thereon.

? The obligations of the Bank under the Finance Contract are conditional upon the execution, delivery by the Guarantor and continuing operation of a guarantee of performance by the Borrower of its financial obligations under the Finance Contract (hereinafter this ` Guarantee Agreement` ) and the delivery of a favourable legal opinion thereon.

- The obligations of the Bank under the Finance Contract are conditional upon the execution, delivery by the Guarantor and continuing operation of a guarantee of performance by the Borrower of its financial obligations under the Finance Contract (hereinafter this ` Guarantee Agreement` ) and the delivery of a favourable legal opinion thereon.

The obligations of the Bank under the Finance Contract are conditional upon the execution, delivery by the Gua­rantor and continuing operation of a guarantee of performance by the Borrower of its financial obligations under the Finance Contract (hereinafter this ` Guarantee Agreement` ) and the de­livery of a favourable legal opinion thereon.

The obligations of the bank under the Finance Contract are conditional upon the prior or simultaneous execution and delivery by the Republic of Slovenia (hereinafter called ` the guarantor` ) of a guarantee of performance by the borrower of its financial obligations under the Finance Contract and the delivery of a favorable legal opinion thereon.

The obligations of the Bank under The Finance Contract are conditional upon the prior or simultaneous execution and delivery by the Republic of Slovenia (hereinafter called ` the Guarantor` ) of a guarantee of performance by the Borrower of its financial obligations under The Finance Contract and the delivery of a favorable legal opinion thereon.

If the implementation of any duty referred to in the previous item directly burdens the budget of the Republic of Slovenia or causes new financial obligations for the Republic of Slovenia in relation to companies or third parties, the Agency should compulsorily obtain the consent of the Government prior to the commencement of the performance of such duties.

In addition to the tasks prescribed by the Law on the Organisation and Area of Work of National Administration (Official Gazette of the Republic of Slovenia, no. 27/91), the Ministry of Finance shall also carry out professional tasks relating to the joint tasks of the national administrative bodies and the Government offices in the performance of financial and accounting services.

2. They use an appropriate document to prove that in their country of citizenship they have not been finally convicted of a criminal offence against property or a financial criminal offence and sentenced to more than three months of custody, and that in such country a security measure of a ban on the performance of the profession has not been introduced against them, unless such a measure has already expired

2. They use an appropriate document to prove that in their country of citizenship they have not been finally convicted of a criminal offence against property or a financial criminal offence and sentenced to more than three months of custody, and that in such country a security measure of a ban on the performance of the profession has not been introduced against them, unless such a measure has already expired.

The Conference of the Parties shall review, not later than its second meeting and thereafter on a regular basis, the effectiveness of the mechanism established under this Article, its ability to address the changing needs of the developing country Parties and Parties with economies in transition, the criteria and guidance referred to in paragraph 7, the level of funding as well as the effectiveness of the performance of the institutional entities entrusted to operate the financial mechanism.

Foreign natural persons may under condition of reciprocity be entered in the ZAPS register or the IZS register if they prove that in their country of citizenship they fulfil the conditions for project design or other engineering services, that in their country of citizenship they have not been finally convicted of a criminal offence against property or a financial criminal offence and sentenced to more than three months of custody, and that in such country a security measure of a ban on the performance of the profession has not been introduced against them, unless such a measure has already expired. The fulfilment of the conditions specified in this paragraph shall be proved with documents no more than one year old issued pursuant to regulations in the home country.

An entity shall explain how the transition from previous GAAP to IFRSs affected its reported financial position, financial performance and cash flows.

The IFRS requires disclosures that explain how the transition from previous GAAP to IFRSs affected the entity's reported financial position, financial performance and cash flows.

credit, right of set-off, guarantees, performance bonds or other financial commitments;

credit, right of set-off, guarantees, performance bonds or other financial commitments;

credit, right of set-off, guarantees, performance bonds or other financial commitments;

The appropriations entered in that Annex shall cover all the financial requirements of each European office in the performance of its duties on behalf of the institutions.

carrying out statutory audits of the accounts of investment firms and other financial institutions, credit institutions and insurance undertakings, in the performance of their supervisory functions, or which administer compensation schemes, in the performance of their functions;

National regulatory authorities should be in possession of all the necessary resources, in terms of staffing, expertise, and financial means, for the performance of their tasks.