(a) the SFRY's share of the assets and liabilities of the International Monetary Fund;

(b) the resources of the Pension Reserve Fund, which shall be treated as a special class of asset of the Organisation designed to lend support to the Organisation's pension scheme by providing the appropriate reserves.

After the entry into force of this Convention the Institute shall initiate negotiations with the European Forest Institute established in 1993 as an association under Finnish law on the transfer of the latter's activities, funds, assets and liabilities to the Institute.

(2) Non-liquid assets are a bank's investments in shares of a brokerage house or a clearing and depository company, claims deriving from payments into the guarantee fund of a clearing and depository company, claims deriving from payments into other funds intended for mutual guarantees for the fulfilment of the liabilities of several persons, and other assets which cannot be converted into cash within the time needed for the timely performance of due financial liabilities.

(2) The degrees for weighting shall be stipulated by the Bank of Slovenia within the range from 0 per cent for cash, claims against the Bank of Slovenia and short-term claims against the Republic of Slovenia, and claims covered by cash deposits at the bank, to 100 per cent for claims without quality insurance and investments in fixed assets and capital that are not deducted from the bank's own funds.

Under the provisions of this law, the company draws up a transformation of ownership plan subject to the approval by the authorized agency. The company may choose any combination of privatization methods stated in Article 18. These methods include allocation of common shares to three state funds, internal distribution of shares, and employee buyout among others. The company issues common shares for the socially-owned capital which is define d as a difference between the company's total assets and its liabilities. Article 22 prescribes that common shares are allocated to the state funds in the following proportions: 10% of the shares are allocated to the Pension Fund, 10% to the Indemnification Fund, and 20% to the Development Fund for the purpose of further distribution of shares to authorized investment corporations (so-called pids).

Because the amount of own funds normally equals the value of the mutual fund's shares, any change in the value of the fund's assets and liabilities will be reflected in the market value of these shares.

As a consequence of the entry in the financial account, F. 612 and F. 62 appear in the balance sheets of the household sector (as an asset) and the fund's sector (as a liability).

While the insolvency of such undertakings also affects the proper functioning of the internal market, there is a need for a Community act requiring coordination of the measures to be taken regarding an insolvent debtor's assets.

This Article shall apply to marketable equity instruments (equity shares or equity funds), whether the transactions are conducted directly by the ECB or by an agent acting for the ECB, with the exception of activities conducted for the ECB's pension funds, participating interests, investments in subsidiaries, significant interests or financial fixed assets.

to distribute the Fund's assets in accordance with chapter IX;

The payment of funded benefits when they fall due depends not only on the financial position and the investment performance of the fund but also on an enterprise's ability (and willingness) to make good any shortfall in the fund's assets.

The assets shall be distributed between the members of the Fund in proportion to each member's contribution to the capital of the Fund.

other possible expenses or fees, distinguishing between those to be paid by the unit-holder and those to be paid out of the unit trust's/common fund's or the investment company's assets.

Funding is the transfer of assets to an entity (the fund) separate from the employer's enterprise to meet future obligations for the payment of retirement benefits.

Possible expenses or fees, other than the charges mentioned in paragraph 1.17, distinguishing between those to be paid by the unit-holder and those to be paid out of the unit trust's/common fund's or of the investment company's assets.";

The rules for the valuation of assets and the rules for calculating the sale or issue price and the re-purchase or redemption price of the units of a UCITS must be laid down in the law, in the fund rules or in the investment company's instruments of incorporation.

The UCITS referred to in paragraph 1 must make express mention in the fund rules or in the investment company's instruments of incorporation of the States, local authorities or public international bodies issuing or guaranteeing securities in which they intend to invest more than 35 % of their assets;

To this end, and for a temporary period only, the competent authorities may allow the institution's financial liabilities related to outstanding electronic money to be backed by assets other than those referred to in paragraph 1 up to an amount not exceeding the lower of 5 % of these liabilities or the institution's total amount of own funds.

The lessee's incremental borrowing rate of interest is the rate of interest the lessee would have to pay on a similar lease or, if that is not determinable, the rate that, at the inception of the lease, the lessee would incur to borrow over a similar term, and with a similar security, the funds necessary to purchase the asset.

In the case of the association of underwriters know as Lloyd's, asset categories shall also include guarantees and letters of credit issued by credit institutions within the meaning of Directive 77/780/EEC(12) or by assurance undertakings, together with verifiable sums arising out of life assurance policies, to the extent that they represent funds belonging to members.

Whereas, where associations created by a Member State's pension funds to permit the management of their assets confine themselves to such management and do not provide investment services for third parties, and where the pension funds are themselves subject to the control of the authorities charged with monitoring insurance undertakings, it does not appear to be necessary to subject such associations to the conditions for taking up business and for operation imposed by this Directive;

In the case of the association of underwriters known as "Lloyd's", asset categories shall also include guarantees and letters of credit issued by credit institutions within the meaning of Directive 2000/12/EC of the European Parliament and of the Council(17) or by assurance undertakings, together with verifiable sums arising out of life assurance policies, to the extent that they represent funds belonging to members.

To terminate the operations of the Fund and to distribute the Fund's assets in accordance with chapter IX;

The executive board shall make such arrangements as are necessary to ensure the orderly realization of the Fund's assets.