A clear statement to the public of the company objectives and their fulfilment It is important that each SOE is clear about its overall objectives.

reporting about the Corporate Governance of companies (Corporate Governance Statement) including the fulfilment of provisions of this Code and potential other Codes.

all information which, for the companies with which securities are traded in a regulated market, are defined by ZGD-1 as a mandatory part of the Corporate Governance Statement.

Each Party shall provide effective, proportionate and dissuasive civil, administrative or criminal penalties for such omissions and falsifications in respect of the books, records, accounts and financial statements of such companies.

The Agency will strive that all Companies with State Capital Investments include in their business report a Corporate Governance Statement regardless of the fact of whether securities of the company are traded in the regulated market or not.

A clear statement to the public of the company objectives and their fulfilment. The ownership and voting structure of the company. Any material risk factors and measures taken to manage such risks. Any financial assistance, including guarantees, received from the state and commitments made on behalf of the SOE. Any material transactions with related entities.

In order to combat bribery of foreign public officials effectively, each Party shall take such measures as may be necessary, within the framework of its laws and regulations regarding the maintenance of books and records, financial statement disclosures, and accounting and auditing standards, to prohibit the establishment of off-the-books accounts, the making of off-the-books or inadequately identified transactions, the recording of non-existent expenditures, the entry of liabilities with incorrect identification of their object, as well as the use of false documents, by companies subject to those laws and regulations, for the purpose of bribing foreign public officials or of hiding such bribery.

The Company shall ensure that the ship security plan contains a clear statement emphasising the master's authority.

5. to the Slovenian Auditing Institute if it needs it for a procedure for supervising an auditing company which audited a bank's financial statements

This obligation arises from a special statement that has been signed by 90% of the German press companies and (with few exceptions) they also meet this requirement.

The press council also processes complaints against the media companies which have not signed this statement, and if a complaint is upheld, it is published by all other signatories.

- the statement of a competent supervisory authority that the auditing company is authorized in the Member State or in the foreign state to provide auditing services, as well as eventual restrictions imposed on the auditing company in provision of such services;

(4) In the case from paragraph 1 of this Article, partners or shareholders of the company shall be presumed to have made a statement with the contents determined by Article 394 (1) of ZGD.

- the statement of a competent supervisory authority that it will notify the Institute of any supervisory measures imposed on the auditing company of the Member State or of the foreign state;

The loan amounted to eur 8 million and was intended for further expansion of the company and reinforcing of its position on the Slovenian media market, as was asserted in the public statement.

In an interview given to Fokus (9/10, July/August 1993), Danilo Slivnik, the deputy editor-in-chief of Delo at the time, commented thus on the journalist's statement that Novice was a classic example of a by-pass company:

In a public statement the directors of both Kapitalska družba and Slovenska odškodninska družba later said that Delo's shares were not for sale for as long as the boards of directors of the two companies did not revoke their ban on the sale.

In the absence of cooperation by any Moldovan company and given the statements provided in the request, it is considered that steel ropes and cables exported to the Community from Ukraine and those consigned from Moldova to the Community have the same basic characteristics and the same uses.

(3) Whenever the testing and assessment of individual items in the financial statements require professional knowledge not available to a certified auditor, the legal person shall, at the request of the auditing company, obtain the expert opinion or the appraisal made by an expert of the appropriate profession.

The principles on which the general accounts are based and the financial statements are presented should be defined by reference to internationally accepted accounting principles and the Directives of the European Parliament and of the Council on the annual accounts of certain types of companies, where they are relevant in the context of the public service.

10. statement of the type of financial guarantee by which tenderers insure the fulfilment of their liability in the procedure of awarding a public procurement contract, like various forms of stake or mortgage, bills, guarantees by private companies or other legal entities with an appropriate standing, bank guarantees, insurance policies and other types of guarantee.

The other shareholders are the state fund kad (10.11 percent), Večer, the publisher of the Večer daily (6.6 percent), and the largest state-owned mobile operator, Mobitel (2.7 percent).According to public statements, kd Holding reportedly sold its 25.7 percent share in Dnevnik, along with its 29.8 percent share in the Sarajevo Oslobo?enje daily, to the Austrian company Styria Medien ag.

(5) The certified auditor shall disclaim the opinion if the legal person fails to enable the authorized persons of an auditing company to carry out the audit according to Article 21 paragraphs 1 to 3 hereof, or if the legal person keeps the books of account, files, and computer records contrary to the accounting standards, thus failing to provide sufficient basis to enable the certified auditor to make a reliable assessment as to whether the financial statements are true and fair.

It is important to note that the company had more than one set of financial statements.

The company should ensure that the SMS operating on board the ship contains a clear statement emphasizing the master's authority.

In the light of technological developments, it is also appropriate to provide that these statements be placed on any company website.

access to the audited accounts or other financial statements was refused to the Commission on the grounds of company business secrets.

In particular, the audited financial statements of the company made no reference to financial market activities carried out by an independent profit centre.

It is found that the information provided in this respect contradicts the statements explicitly made by the company in its response to the questionnaire and during the verification visit.

Moreover, the explanation provided with regard to the funding of the manufacturing and the financial market activities were not confirmed by the audited financial statements of the company.

The company could not submit such financial statements for 1999 to establish whether this practice had ceased during the IP, and the Commission found for a significant amount of transactions (charge for land use in 1999, water supply i.e. general expenses which concern all products) that the payments had been made partly by another company or mutually settled, a practice which the company itself admitted to exist.

Though asked several times, the company did not provide any explanation on how to reconcile the discrepancies found between these different sets of financial statements, thus it failed to prove the existence of a single set of accounts.

(10) It is appropriate to clarify that the statement of the compulsory particulars set out in Article 4 of Directive 68/151/EEC should be included in all company letters and order forms, whether they are in paper form or use any other medium.

In order to contribute to a better functioning of the internal market, publicly traded companies must be required to apply a single set of high quality international accounting standards for the preparation of their consolidated financial statements.

the way forward` in which it was proposed that all publicly traded Community companies prepare their consolidated financial statements in accordance with one single set of accounting standards, namely International Accounting Standards (IAS), at the latest by 2005.

(1) The Lisbon European Council of 23- 24 March 2000 emphasised the need to accelerate completion of the internal market for financial services, set the deadline of 2005 for implementation of the Commission's Financial Services Action Plan and urged that steps be taken to enhance the comparability of financial statements prepared by Community companies whose securities are admitted to trading on a regulated market (hereinafter: listed companies).

The Lisbon European Council of 23 and 24 March 2000 emphasised the need to accelerate completion of the internal market for financial services, set the deadline of 2005 to implement the Commission's Financial Services Action Plan and urged that steps be taken to enhance the comparability of financial statements prepared by publicly traded companies.

'By way of derogation from Article 2(1), Member States may permit or require all companies, or any classes of company, to present a statement of their performance instead of the presentation of profit and loss items in accordance with Articles 23 to 26, provided that the information given is at least equivalent to that otherwise required by those Articles.';

The disclaimer statement may be placed with other standard trademark and registration information at the bottom of the advertisement where other companies' products are recognised (e.g. 'Product X is a registered trademark of XYZ Corp.; As an Energy Star Program Participant, XYZ Corp. has determined that this product meets the Energy Star guidelines for energy efficiency').

This Regulation has as its objective the adoption and use of international accounting standards in the Community with a view to harmonising the financial information presented by the companies referred to in Article 4 in order to ensure a high degree of transparency and comparability of financial statements and hence an efficient functioning of the Community capital market and of the Internal Market.

However, the Victorian industry statement of 1 September 1993, 'Doing Business in Victoria' made by the Minister for Industry and Employment outlined the IAP by stating, inter alia, that 'projects identified for assistance must offer significant net economic benefits to Victoria, particularly in terms of exports' and 'investments should be in trade-exposed, key industry sectors, with priority being accorded to export or import competing companies'.

The Company shall ensure that the ship security plan contains a clear statement emphasising the master's authority.

The company should ensure that the SMS operating on board the ship contains a clear statement emphasising the master's authority.

an accounting statement drafted in accordance with the provisions applicable to the internal mergers of public limited-liability companies, to the extent that such a statement is required by these provisions;

REPORTS , STATEMENTS , NOTES , PROSPECTUSES , APPLICATION FORMS AND OTHER DOCUMENTS DRAWN UP BY COMPANIES REGISTERED IN A THIRD COUNTRY AND SENT TO THE BEARERS OR SUBSCRIBERS OF SECURITIES ISSUED BY SUCH COMPANIES;

REPORTS, STATEMENTS, NOTES, PROSPECTUSES, APPLICATION FORMS AND OTHER DOCUMENTS DRAWN UP BY COMPANIES WITH HEADQUARTERS OUTSIDE THE MEMBER STATE OF IMPORTATION AND SENT TO THE BEARERS OR SUBSCRIBERS OF SECURITIES ISSUED BY SUCH COMPANIES;

The half-yearly report shall consist of figures and an explanatory statement relating to the company's activities and profits and losses during the relevant six-month period.

The disclaimer statement may be placed with other standard trademark and registration information at the bottom of the advertisement where other companies' products are recognised (e.g.