An entity’s balance sheet (published or unpublished) at the date of transition to IFRSs.

BALANCE SHEET FOR ELECTRICAL ENERGY (a)

The balance sheet shall show the budget assets and liabilities as at 31 December of the preceding financial year.

The balance sheet shall include, on the asset side, the amount of revenue to be collected and, on the liabilities side, the amount of expenditure chargeable to the financial year, which have not yet been entered in the accounts.

The balance sheet of the unit may be charged, until they are extinguished, with all the loans raised by the undertaking both to finance investment and to cover excess operating expenditure resulting from the business of rail transport or from railway infrastructure management.

An entity` s balance sheet (published or unpublished) at the date of transition to IFRSs.

THE BALANCE SHEET OR THE NOTES ON THE ACCOUNTS MUST INDICATE WHETHER (A) OR (B) ABOVE HAS BEEN USED.

The balance sheet shall be made up of the various items classified by titles and sub-titles.

insofar as is required, the last internal management balance sheet and audited accounts for the previous financial year;

(f) approve the annual balance sheet and profit and loss account;

audited accounts not later than six months after the period to which they refer and insofar as is required, the last internal management balancesheet;

The total aggregated balance sheet of the monetary financial institutions shall be calculated in accordance with the statistical framework applying in the Union at the time of the calculation;

opening IFRS balance sheet

Opening IFRS balance sheet

projected balance sheet, including profit and loss account, for the coming year;

projection of the balance sheet including profit and loss account for the next two years;

a. measures necessary to safeguard its balance-of-payments position;

Closing balance sheet

ii) Request other Committees of the Organisation to give their views on any questions relating to the balance of payments and the state of the monetary reserves of a Member.

ii) request other Committees of the Organisation to give their views on any questions relating to the balance of payments and the state of the monetary reserves of a Member.

It is understood that such time-schedules may be modified as appropriate to take into account changes in the balance-of-payments situation.

projected balance sheet, with a profit and loss account, for the current financial year including all proposed changes in the structure or activities explicitly in relation to finance;

(1) The income and expenditure account and a balance sheet of the Organisation shall be examined by auditors whose independence is beyond doubt, appointed by the Administrative Council for a period of five years, which shall be renewable or extensible.

Irrespective of the provisions of Article 13, third paragraph, the municipalities shall draw up property balances according to the state existing on 31 December 1995 and on 31 December 1996, and within nine months from these dates.

The reports from the Commission and the European Central Bank shall also take account of the results of the integration of markets, the situation and development of the balances of payments on current account and an examination of the development of unit labour costs and other price indices.

Upon the final disbursement under this Agreement, Slovenia shall submit to Switzerland a final report assessing the accomplishment of the objective of this Agreement and a final financial statement on the use of the Contribution, based on the financial audits of the Projects.

The financial records of SELEC, including the accounts established pursuant to the budget showing income and expenditures, and the balance sheet showing SELEC's assets and liabilities, shall be subject to an external financial audit.

(3) The President of the European Patent Office shall annually submit to the Administrative Council the accounts of the preceding accounting period in respect of the budget and the balance sheet showing the assets and liabilities of the Organisation together with the report of the auditors.

The shares in the aggregate gross domestic product at market prices and in the total aggregated balance sheet of the monetary financial institutions shall be assigned weights of 5/6 and 1/6, respectively. The first group shall be composed of five governors and the second group of the remaining governors.

For analytical and operational purposes, the Executive Board shall draw up a consolidated balance sheet of the European System of Central Banks, comprising those assets and liabilities of the national central banks that fall within the European System of Central Banks.

c. If the overall balance of payments of a Member develops adversely at a rate and in circumstances, including the state of its monetary reserves, which it considers serious, that member may temporarily suspend the application of measures of liberalisation taken or maintained in accordance with the provisions of Article 2(a).

c. If the overall balance of payments of a Member develops adversely at a rate and in circumstances, including the state of its monetary reserves, which it considers serious that Member may temporarily suspend the application of measures of liberalisation taken or maintained in accordance with the provisions of Article 2 a).

The sum to be contributed shall be determined by multiplying the amount of the reserves, as defined above and as stated in the approved balance sheet of the European Central Bank, by the ratio between the number of shares subscribed by the central bank concerned and the number of shares already paid up by the other central banks.

If, after the start of the third stage, the balance sheet structures of the national central banks do not, in the judgment of the Governing Council, permit the application of paragraph 2, the Governing Council, acting by a qualified majority, may decide that, by way of derogation from paragraph 2, monetary income shall be measured according to an alternative method for a period of not more than five years.

(a) as from the date on which the number of governors exceeds 15 and until it reaches 22, the governors shall be allocated to two groups, according to a ranking of the size of the share of their national central bank's Member State in the aggregate gross domestic product at market prices and in the total aggregated balance sheet of the monetary financial institutions of the Member States whose currency is the euro.

The net worth of the assets and liabilities of the European Coal and Steel Community, as they appear in the balance sheet of the European Coal and Steel Community of 23 July 2002, subject to any increase or decrease which may occur as a result of the liquidation operations, shall be considered as Union assets intended for research in sectors related to the coal and steel industry, referred to as the "European Coal and Steel Community in liquidation".

Opening balance sheet

Where a Member State with a derogation is in difficulties or is seriously threatened with difficulties as regards its balance of payments either as a result of an overall disequilibrium in its balance of payments, or as a result of the type of currency at its disposal, and where such difficulties are liable in particular to jeopardise the functioning of the internal market or the implementation of the common commercial policy, the Commission shall immediately investigate the position of the State in question and the action which, making use of all the means at its disposal, that State has taken or may take in accordance with the Constitution.

closing balance sheet (IV.

Closing balance sheet (IV.

opening balance sheet (IV.

Opening balance sheet (IV.

1. balance-sheet statement;

The revenue and expenditure account and the balance sheet shall be drawn up in units of account.

Fuel and Energy Consumption and Balance Sheet for Electrical Energy in the Steel Industry

balance-sheet analysis

a forecast balance sheet;

A forecast balance sheet;

The scheme of operations shall be accompanied by the balance sheet and profit and loss account of the undertaking for each of the past three financial years.

This IFRS establishes two categories of exceptions to the principle that an entity's opening IFRS balance sheet shall comply with each IFRS: