Each Party shall identify those sites within its own area of jurisdiction which are important for the conservation status, including for the shelter and protection, of bats.

Recognising the unfavourable conservation status of bats in Europe and non-European Range States and in particular the serious threat to them from habitat degradation, disturbance of roosting sites and certain pesticides;

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".

The balance sheets show the total assets and liabilities of the various units at the beginning and end of the accounting period, together with their net worth.

Whereas, in the case of consignments in bulk or in non-standard units, it is recognised that the exact net mass of the products can be known only after loading onto the means of transport;

The method employed consists of establishing the funding for coal and steel research for year n+2 when producing the balance sheet for year n, taking into account half of the increase or decrease in the net result in relation to the last level of funding adopted for coal and steel research.

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

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

By way of derogation from Article 282(2) of Regulation (EEC) No 2454/93, the authorisation to make the export declaration in a simplified form may stipulate that the simplified declaration shall contain an estimate of the net mass of products exported in bulk or in non-standard units, where the exact quantity can only be established once loading onto the means of transport is completed.

the net weight and for liquid additives either the net volume or the net weight;

Balance sheets present stocks of assets and liabilities and net worth.

The net changes must be shown as compared with the situation before the correction.

The sector accounts also include balance sheets to describe the stocks of assets, liabilities and net worth at the beginning and the end of the accounting period.

The flows recorded in the revaluation account change the net worth of the balance sheets of the units concerned.

(a) Net claims arising from balances of TARGET accounts and correspondent accounts of NCBs i.e. the net figure of claims and liabilities (see also liability item 'Other liabilities within the Eurosystem (net)')

The aim of the balance sheets is to give a picture of the assets, liabilities and net worth of units at the start and end of the accounting period and of changes between balance sheets.

The net delivered tonnages should be entered taking the products in the state in which they leave the works.

Comparison of two successive balance sheets shows changes in liabilities and net worth and changes in assets.

deleting the other changes in assets account, the opening balance sheet, the changes in balance sheets account, the closing balance sheet and the net worth account, both for the total economy and for the rest of the world, and deleting the external financial account;

This net concept of fixed capital stock could be used in calculating capital intensity.

(a) Net liabilities arising from balances of TARGET accounts and correspondent accounts of NCBs i.e. the net figure of claims and liabilities (see also asset item 'Other claims within the Eurosystem (net)')

(a) Drawing rights within the reserve tranche (net) National quota minus balances in euro at the disposal of the IMF.

The net delivered tonnages must be recorded taking the products in the state in which they leave the works or the works' stockyard.

The movements recorded in the other changes in volume of assets account affect the net worth of the balance sheets of the units, sectors and subsectors concerned.

Balance sheets are presented with 'liabilities and net worth' (the difference between assets and liabilities) on the right side and 'assets' on the left.

Following a net change to the Buffer Stock of 100 000 tonnes since the last regular session of the Council, the Executive Director shall convene a special session of the Council to assess the situation.

The balance sheets show the total assets and liabilities of the various units at the beginning and end of the accounting period, together with their net worth.

Suppose that capital consumption equal to 1 000 is calculated in respect of roads, bridges, dams, etc. forming part of the capital stock of the non-market branches of general government.

Considering the great use of such gross figures, it is recommended that both gross and net figures on fixed capital stock be included as supplementary information.

the opening stock of external assets (573), see cell (20, 22), the opening stock of external liabilities (297), see cell (22, 20), the opening net external financial position of the rest of the world vis-a-vis the total economy (276), see cell (23, 20), total changes in the net external financial position of the rest of the world (-34), see cell (23, 21), and the closing financial position of the rest of the world vis-a-vis the total economy (242), see cell (22, 23).

This yields a balancing item, change in net worth due to saving and capital transfers (230), that is transferred to the changes in balance sheet account (account 11).

Next, the account for changes in balance sheet records both components of these changes in the row, see cells (11, 6) and (11, 9), and the total changes in net worth (535) in the column, see cell (13, 11).

(b) at the quarter-end the revaluation of a security shall be made on the basis of the net position resulting from the balance sheet and from the sales of the same security recorded in the off-balance-sheet accounts.

The changes in balance sheet account records changes in the value of assets and liabilities in the course of the accounting period and aggregates the amounts recorded in the various accumulation accounts, i. e. change in net worth due to saving and capital transfers, change in net worth due to other volume changes in assets and change in net worth due to nominal holding gains and losses.

Then, the closing balance sheet presents in the row the opening stock of liabilities (cell 12, 10), both components of changes in liabilities (cells 12, 7 and 12, 9), and the closing net worth (10951), see cell (12, 13).

In the case of net sales, the calculation of the realised gain or loss shall be based on the average cost of the respective currency or gold holding for the preceding day so that the average cost remains unchanged.

First, the opening balance sheet gives in the row the opening stock of assets (16714), see cell (10, 12), and in the column the opening stock of liabilities (6298), see cell (12, 10), and the opening net worth (10416), see cell (13, 10).

(d) net acquisitions of currencies and gold made during the day shall be added, at the average cost of the purchases of the day for each respective currency and gold, to the previous day's holding, to produce a new weighted average rate/gold price.

Deliveries include all products including second grades, plate and sheet cuttings and cropped ends not intended for remelting. The net delivered tonnages should be entered taking the products in the state in which they leave the works.

For a multifunction device where the above method would give an inaccurate result (because the device is not completely warmed up after the first warm-up cycle plus 15 minutes standby time), the following procedure (in line with ASTM Standard F757-94) may be used:

In the case of products exported in bulk or in non-standard units for which it is accepted that their exact net mass cannot be known until after the means of transport has been loaded, Article 5(6) of Commission Regulation (EC) No 800/1999 (3), as amended by Regulation (EC) No 1557/2000 (4), provides for a reduction in the refund if it is found that the net mass actually loaded is less than a certain percentage of the estimated net mass. To apply this provision, however, account needs to be taken of the constraints inherent in transport by sea or inland waterway.

All packages shall bear the words "NETHERLANDS ANTILLES" and the approval/registration number of the factory or freezer vessel of origin in indelible letters, except in the case of frozen fishery products in bulk and intended for the manufacture of preserved foods.

Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls of a width exceeding 36 cm or in rectangular (including square) sheets with a least one side exceeding 36 cm in unfolded state

Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls of a width exceeding 36 cm or in rectangular (including square) sheets with at least one side exceeding 36 cm in unfolded state:

Therefore, the investigation period-end closing stock value, which according to all information received by the Commission up to the end of the verification visit, was based on the lower of cost or net realisable value, should be maintained as the cost of production for the determination of normal value.

However, it was found that the specifically calculated costs were inconsistent with certain closing stock values reported by this exporting producer in its questionnaire response, given the stock valuation method reported therein, i. e. the lower of average cost or net realisable value.

"5. Each year for five consecutive years from the date of constitution of the joint enterprise or the date on which the Community partner acquired holdings in the enterprise, applicants shall submit to the management authority a report on the implementation of the activity plan, including data on catches and markets of fisheries products, in particular products landed in or exported to the Community, with supporting documents, together with the enterprise's balance sheet and a statement of its net worth.

An entity shall not reflect in its opening IFRS balance sheet a hedging relationship of a type that does not qualify for hedge accounting under IAS 39 (for example, many hedging relationships where the hedging instrument is a cash instrument or written option; where the hedged item is a net position; or where the hedge covers interest risk in a held-to-maturity investment).

IN THAT CASE , THE LIMITS FOR THE BALANCE SHEET TOTAL AND NET TURNOVER CRITERIA SHALL BE INCREASED BY 20 %.

It should also reflect the changes in provisions on loans if an NCB decides that outstanding stocks should be recorded net of provisions.