(a) The GM shall submit annual financial statements, where appropriate, and detailed accounts indicating actual expenditures and income in terms of the items contained in both the administrative and operational budgets;

management account means a detailed statement of income and costs for a period in question, including a division into activities connected with air transport and other activities as well as pecuniary and non-pecuniary elements;

(i) the use or presentation of false, incorrect or incomplete statements or documents, which has, or could have, as its effect the misappropriation or wrongful retention of funds from the general budget of the European Communities;

the use or presentation of false, incorrect or incomplete statements or documents, which has as its effect the illegal diminution of the resources of the general budget of the European Communities or budgets managed by, or on behalf of, the European Communities,

The presiding judge shall ask questions, and shall in other appropriate manner see that all ultimate facts be stated during the hearing, that incomplete statements concerning important facts be supplemented, that means of evidence relating to the parties` statements be adduced or supplemented, and that all necessary explanations be given in order to establish the facts and legal relation in dispute.

The consignor shall indemnify the carrier against all damage suffered by it, or by any other person to whom the carrier is liable, by reason of the irregularity, incorrectness or incompleteness of the particulars and statements furnished by the consignor or on its behalf.

the use or presentation of false, incorrect or incomplete statements or documents, which has as its effect the misappropriation or wrongful retention of funds from the general budget of the European Communities or budgets managed by, or on behalf of, the European Communities,

Subject to Article 2 (2), each Member State shall also take the necessary measures to ensure that the intentional preparation or supply of false, incorrect or incomplete statements or documents having the effect described in paragraph 1 constitutes a criminal offence if it is not already punishable as a principal offence or as participation in, instigation of, or attempt to commit, fraud as defined in paragraph 1.

Subject to the provisions of paragraphs 1 and 2 of this Article, the carrier shall indemnify the consignor against all damage suffered by it, or by any other person to whom the consignor is liable, by reason of the irregularity, incorrectness or incompleteness of the particulars and statements inserted by the carrier or on its behalf in the cargo receipt or in the record preserved by the other means referred to in paragraph 2 of Article 4.

2. income statements;

preparing and presenting its balance sheet for 31 December 2005 (including comparative amounts for 2004), income statement, statement of changes in equity and cash flow statement for the year to 31 December 2005 (including comparative amounts for 2004) and disclosures (including comparative information for 2004).

Instead, the entity shall reflect that new information in its income statement (or, if appropriate, other changes in equity) for the year ended 31 December 2004.

Furthermore, it shall not transfer that goodwill to the income statement if it disposes of the subsidiary or if the investment in the subsidiary becomes impaired.

The reconciliations required by paragraph 39(a) and (b) shall give sufficient detail to enable users to understand the material adjustments to the balance sheet and income statement.

on disposal of a foreign operation, to transfer the cumulative translation difference for that foreign operation (including, if applicable, gains and losses on related hedges) to the income statement as part of the gain or loss on disposal.

4. Religion and politics: the bishop's statement is praised by all political parties even though a notion of duty is incompatible with free elections

(4) If the party fails to attach documentary evidence to the statement, the provisions of the Incomplete Applications Act shall not apply, but the Institute shall - when adopting a decision - only consider that evidence attached to the statement.

as regards the financial statements, of the assets and liabilities, charges and income, entitlements and obligations not shown as assets or liabilities and cash flow;

(4) If the party does not attach documentary evidence to the statement, the provisions of the law regarding incomplete applications shall not apply, but the Bank of Slovenia shall take into consideration only that evidence which is attached to the statement.

In accordance with the principle of accrual-based accounting, the financial statements shall show the charges and income for the financial year, regardless of the date of payment or collection.

(2) If the subject under supervision fails to attach documentary evidence to the statement concerning the grounds for the licence withdrawal, the provisions of the Incomplete Applications Act shall not apply, but the Institute shall, in the course if its decision-making, only consider the evidence attached to the statement.

(2) If the subject of supervision does not attach documentary evidence to the statement regarding the grounds for the revocation of the authorisation, the provisions regarding incomplete requests shall not apply, but the Bank of Slovenia shall use in the decision-adopting only that evidence which has been attached to the statement.

(3) If the subject under supervision fails to attach documentary evidence to the objection, the provisions of the Incomplete Applications Act shall not apply, but the Institute shall - when adopting a decision - only consider the evidence attached to the statement.

(3) If the subject of supervision does not attach documentary evidence to the appeal, the provisions regarding incomplete petitions shall not apply, but the Bank of Slovenia shall use in the decision-making only that evidence which has been attached to the statement.

Surprisingly, the said Bishop's statement received public acclaim by all political parties save for the SNS which retained its negative attitude on principle. The most commendable response was the one by the LDS, which gave three reasons: the Bishop's letter was 'incomparably more neutral than any previous one', it contains an 'appeal for as massive a turnout at the polls as possible' - in the opinion of the LDS, other civil institution 'should do the same' - and 'the Bishop's letter represents a great step forward for civil society' (Delo, 27 September 2000, Večer, 28 September 2000, Mag, 40/2000).

No provision is made for the adoption of explanatory statements in the Treaties and it is incompatible with the nature of Community law.

as regards the financial statements, of the assets and liabilities, charges and income, entitlements and obligations not shown as assets or liabilities, and cash flow;

Problems have been raised by this statement and the Commission thus considers that it is necessary to exclude these interest flows from property income, in a manner similar to revised SNA 93.

the criteria for balance sheet valuation and income recognition shall be applied consistently in terms of commonality and continuity of approach to ensure comparability of data in the financial statements.

In accordance with the principle of accrual-based accounting, the financial statements referred to in Article 100 shall show the charges and income for the financial year, regardless of the date of payment or collection.

the statement of expenditure and the application for payment take account, when relevant, of the financial consequences of the clearance of accounts decisions, of any recoveries made, revenue accruing to operations financed under the assistance and interest income;

income statement;

condensed income statement;

(b) preparing and presenting its balance sheet for 31 December 2005 (including comparative amounts for 2004), income statement, statement of changes in equity and cash flow statement for the year to 31 December 2005 (including comparative amounts for 2004) and disclosures (including comparative information for 2004).

Instead, the entity shall reflect that new information in its income statement (or, if appropriate, other changes in equity) for the year ended 31 December 2004.

Furthermore, it shall not transfer that goodwill to the income statement if it disposes of the subsidiary or if the investment in the subsidiary becomes impaired.

The reconciliations required by paragraph 39(a) and (b) shall give sufficient detail to enable users to understand the material adjustments to the balance sheet and income statement.

(b) on disposal of a foreign operation, to transfer the cumulative translation difference for that foreign operation (including, if applicable, gains and losses on related hedges) to the income statement as part of the gain or loss on disposal.

the amounts included in the income statement for:

the line item(s) of the income statement in which negative goodwill is recognised as income;

Information to be presented on the face of the income statement

The resulting deferred tax is recognised in the income statement.

The balance of 81 is recognised as an expense in the income statement.

Thus, for transactions and other events recognised in the income statement, any related tax effects are also recognised in the income statement.

the total expense recognised in the income statement for each of the following, and the line item(s) of the income statement in which they are included:

Grants related to income are sometimes presented as a credit in the income statement, either separately or under a general heading such as "Other income";

incorporate into the income statement the results of operations of the acquiree;

The enterprise recognises a deferred tax asset of 90 (300 at 30 %) and, in the income statement, deferred tax income of 90.

Information to be presented either on the face of the income statement or in the notes