(e) accounting of commitments and payments,

e possessing child pornography in a computer system or on a computer-data storage medium.

(e) Submit to the Board annual and ad hoc reports on the activities of the Academy including an annual audited statement of the Academy's accounts;

e. Detailed Instructions necessary to effect Payment including Bank Account/Transfer Information, Payee Title, Point of Contact information.

(e) ` SAPARD euro account` means the account opened by the National Authorising Officer, on behalf of the Republic of Slovenia, under their responsibility in a financial or treasury institution bearing interest under normal commercial conditions to receive payments referred to in Article 7 of this Section and used exclusively for SAPARD transactions, maintained in euro and not subject to any charges or taxes;

(e) The provisions of the NATO Financial Regulations that relate to the duties of the IBAN and to the auditing of accounts shall, in principle, be applicable.

(e) ensure that persons authorized to use an automated data processing system only have access to the data covered by their access authorization (data access control);

1 In the absence of a contrary decision by the General Assembly pursuant to article 14 paragraph 2, letter k), the auditing of accounts shall be carried out by the Headquarters State, according to the rules laid down in this Article and, subject to any special directives of the Administrative Committee, in conformity with the Financial and Accounting Regulation of the Organisation (Article 15 paragraph 5, letter e)).

5 The Committee shall: a) establish its rules of procedure; b) conclude the Headquarters Agreement; c) establish the staff regulation for the Organisation; d) appoint, taking account of the ability of the candidates and an equitable geographical distribution, the senior officers of the Organisation; e) establish a regulation concerning the finances and book-keeping of the Organisation; f) approve the work programme, budget, management report and accounts of the Organisation;

The calculation was made with the Kato-Launder k-e model.

Besides the standard k-e model the RNG model was also used.

Flow in the tandem cascade was calculated with the standard and the RNG k-e models.

Agricultural production carried out by a non-agricultural unit is in fact considered to be always separable, in terms of accounting data, because of the specific features of the products and the means of agricultural production as well as the data sources and methods used for drawing up the resulting EAA (cf. section E of chapter I and sections B and C of chapter II).

Invoice(s) number(s)

e) Other Computer Services (CPC 849)

(e) validation documentation for computerised systems;

(e) administrative and accounting checks on at least 10 % of payments of the prices referred to in Article 22(1).

(e) an opinion concerning the consistency or otherwise of the annual report with the annual accounts for the same financial year.

(e) an opinion concerning the consistency or otherwise of the consolidated annual report with the consolidated accounts for the same financial year.

(e) individual technical assistance contracts (languages, computing, etc.) relating to a specific aspect of a case.

It does not apply to "electronic assemblies" inherently limited by nature of their design for use as related equipment specified in 4A003.d. or 4A003.e.

For the purposes of implementing the provisions of paragraph 1, the customs authorities of the abovementioned country shall return the supplier's declaration and the invoice(s), delivery note(s) or other commercial document(s) concerning goods covered by this declaration, to the customs authorities of the country where the declaration was made out, giving, where appropriate, the reasons of substance or form of an enquiry.

Council Regulation of 24 July 1989 introducing a code of conduct for computer reservation systems, as amended by Council Regulation (EEC) No 3089/93.

(e) The Tanzanian authorities shall communicate before the date of entry into force of the agreement, the arrangements for payment of the licence fees, and in particular the details of the bank account and the currency to be used.

Where the provisions relating to the questionnaire referred to in paragraph l(e) are not complied with, the Commission shall withhold a flat-rate amount, under Article 14 of Council Regulation (EC) No 2040/2000 (3), from advances on the entry in the accounts of the agricultural expenditure of the Member States.

For the purposes of implementing the provisions of paragraph 1, the customs authorities of the abovementioned country shall return the supplier's declaration and invoice(s), delivery note(s) or other commercial documents concerning goods covered by this declaration, to the customs authorities of the country where the declaration was made out, giving, where appropriate, the reasons of substance or form of an enquiry.

The amounts referred to in Article 4(a), (c), (d), (e), and (f) shall be made available to the competent Guinea-Bissau authorities and bodies no later than 15 January 2002 for the first year and after the anniversary date of the Protocol for the following years, and shall be paid into the bank accounts of the competent Guinea-Bissau authorities according to the schedule for their use.

The annual amounts, with the exception of those referred to at (d) and (e), shall be paid into an account designated by the Săo Tomé and Príncipe Ministry responsible for fisheries and used under the terms of a protocol to be negotiated with the Public Treasury no later than 31 December 2002, 31 May 2003 and 31 May 2004 according to the annual schedule for their use.

The annual amounts, with the exception of those referred to at (d) and (e), shall be paid into an account designated by the Săo Tomé and Príncipe Ministry responsible for fisheries and used under the terms of a protocol to be negotiated with the Public Treasury no later than 31 December 2002, 31 May 2003 and 31 May 2004 according to the annual schedule for their use.

setting up a system to gather reliable financial and statistical information on implementation, for the monitoring indicators referred to in Article 36, and for evaluation in compliance with Articles 42 and 43; and for forwarding this data in accordance with arrangements agreed between the Member State and the Commission, using where possible computer systems permitting the exchange of data with the Commission, as defined in Article 18(3)(e);

'(e) In cases where Member States make use of the option provided for in the third indent of point (a) to refrain from allocating a number as referred to in paragraph l(c) to taxable persons who do not carry out any of the transactions referred to in paragraph 4(c), and where the supplier or the customer have not been allocated an identification number of this type, the invoice should feature instead another number called the tax reference number, as defined by the Member States concerned.

By letter dated 29 September 2000, the New Zealand Ministry of Agriculture and Forestry's Food Assurance Authority (MAF Food) notified the Commission of a revised typical process standard deviation for each product purchasing specification in five production plants in accordance with Article 28(l)(e) of Regulation (EC) No 1374/98. The calculation procedure used for establishing the typical process standard deviation for each product purchasing specification has been revised, because an essential element of this standard deviation was not taken into consideration.

the measurement basis (or bases) used in preparing the financial statements;

In specifying E(ô), ô is given in the number of years over which the integration is made.

In July 1997, when IAS 1, presentation of financial statements, was approved, paragraph 66(e) of IAS 16 (revised 1993) (now paragraph 60(e) of this Standard) was amended.

the services of agents who act in the name and for the account of another, when they procure for their principal the services referred to in this point (e).

a numerical reconciliation between tax expense (income) and the product of accounting profit multiplied by the applicable tax rate(s), disclosing also the basis on which the applicable tax rate(s) is (are) computed;

Notwithstanding the exclusion provided for in Article 2 (1) (e), where there is an agreement between a credit institution or financial institution and a consumer for the granting of credit in the form of an advance on a current account, other than on credit card accounts, the consumer shall be informed at the time or before the agreement is concluded:

Similarly, the information required under points (e) and (f) may be omitted where the undertaking in which a participating interest is held does not publish its annual accounts.

It is necessary to lay down the content of such data and the format and means of transmission of computer files when data is supplied in electronic form in accordance with Article 18(3)(e) of the Regulation.

Where the provisions relating to the questionnaire referred to in paragraph 1(e) are not complied with, the Commission shall withhold a flat-rate amount, under Article 14 of Council Regulation (EC) No 2040/2000(11), from advances on the entry in the accounts of the agricultural expenditure of the Member States.

By way of derogation from Article 9 (1), the place of the supply of services rendered by intermediaries acting in the name and for the account of other persons, when such services form part of transactions other than those referred to in paragraph 1 or 2 or in Article 9 (2) (e), shall be the place where those transactions are carried out.

Durable mediums include in particular floppy discs, CD-ROMs, DVDs and the hard drive of the consumer's computer on which the electronic mail is stored, but they do not include Internet websites unless they fulfil the criteria contained in the definition of a durable medium.

THE CONSOLIDATED ACCOUNTS REFERRED TO IN (E) , THE CONSOLIDATED ANNUAL REPORT , AND THE REPORT BY THE PERSON RESPONSIBLE FOR AUDITING THOSE ACCOUNTS MUST BE PUBLISHED FOR THE SUBSIDIARY UNDERTAKING AS LAID DOWN BY THE LAWS OF THE MEMBER STATE IN ACCORDANCE WITH ARTICLE 3 OF DIRECTIVE 68/151/EEC. "

The Commission shall agree with each Member State the content of computer records to be made available under paragraph 1, the means by which they are communicated, and the length of the period required to develop any necessary computer systems taking account of the agreement referred to in Article 18(3)(e) of Regulation (EC) No 1260/1999.

Lloyd's and Lloyd's syndicates shall not be required to disclose, in the aggregate accounts and syndicate accounts respectively, figures for liabilities items E (2) (Provisions for taxation) and G (V) (Other creditors, including tax and social security), as far as tax alone is concerned, and items III (9) (Tax on profit or loss on ordinary activities) and III (14) (Tax on extraordinary profit or loss) in the profit and loss account as with the exception of amounts deducted at source.

The annual amounts, with the exception of those referred to at (d) and (e), shall be paid into an account designated by the Sao Tomé and Príncipe Ministry responsible for fisheries and used under the terms of a protocol to be negotiated with the Public Treasury no later than 31 December 2002, 31 May 2003 and 31 May 2004 according to the annual schedule for their use.

Agricultural production carried out by a non-agricultural unit is in fact considered to be always separable, in terms of accounting data, because of the specific features of the products and the means of agricultural production as well as the data sources and methods used for drawing up the resulting EAA (cf. section E of chapter I and sections B and C of chapter II).

Not later than 1 January 2007, the Commission shall review the provisions in Article 29(1), Article 34(10), (14) and (15) and Article 36(2)(e) in the light of the experience acquired in applying provisions on fair value accounting and taking account of international developments in the field of accounting and, if appropriate, submit a proposal to the European Parliament and the Council with a view to amending the abovementioned Articles."

In cases where Member States make use of the option provided for in the third indent of point (a) to refrain from allocating a number as referred to in paragraph 1(c) to taxable persons who do not carry out any of the transactions referred to in paragraph 4(c), and where the supplier or the customer have not been allocated an identification number of this type, the invoice should feature instead another number called the tax reference number, as defined by the Member States concerned.