account for its proportionate share of the defined benefit obligation, plan assets and cost associated with the plan in the same way as for any other defined benefit plan;

(1) In the fulfilment of contracts on the supply of energy and water to consumers, the consumer price shall be calculated according to the actual amount delivered as stated on the consumer's measuring instrument.

(1) At the end of each business year the contractor of an equity partnership must calculate profit and loss and must account and in compliance with the provisions of the contract pay out to the investor the profit pertaining on the basis of the investment.

(1) If the enterprise implicitly or expressly makes the purchase of goods or the performance of services conditional on partial or complete prepayment and delivers the goods or performs the services after receipt of the prepayment, the enterprise shall be bound to calculate and pay the consumer, upon delivery of the goods or the performance of the service, interest at the rate applied to deposits fixed for over three months.

However, the levy shall only be charged if commitments undertaken within GATT are respected.

In the case of land and buildings used by the owner, there is no need to account for notional rents.

whereas in order to prevent distortions of competition resulting from this difference it is necessary to levy an import duty sufficient to offset this difference;

The declarant may be required to provide security for recovery of the sums that would be chargeable if the goods were not reimported within any time limit specified.

The statement that 'the Internal Minister himself mentioned that we Slovenians are a cultured nation so he is not afraid of us, Slovenian citizens...' shows the distinction: on the one side are Slovenians, who are cultured ('cultured nation'), on the other are citizens who are not cultured and must be feared, or expelled, or done away with using force, as we shall se later on.

In the case of land and buildings used by the owner, there is no need to account for notional rents.

it is deemed necessary, in order to preclude the recurrence of such injury, to assess countervailing duties retroactively on those imports.

(3) The refund applicable in the case of malts must be calculated with amount taken of the quantity of cereals required to manufacture the products in question.

which would have been applicable to the temporary export goods if they had been imported into the Member State concerned from the country where they underwent the processing operation or the last such operation.

If the Joint Committee or the exporting Contracting Party has not taken a decision putting an end to the difficulties within 30 days of the matter being referred, the importing Contracting Party is authorized to levy a compensatory charge on the product imported.

If the Joint Committee or the exporting Contracting Party has not taken a decision putting an end to the difficulties within thirty days of the matter being referred, the importing Contracting Party is authorized to levy a compensatory charge on the product imported.

the import duties which would have been applicable to the temporary export goods if they had been imported into the customs territory of the Community from the country in which they underwent the processing operation or the last processing operation;

in cases where those products are destined or earmarked for commercial purposes in another Member State the excise duty shall be levied again according to the rules of the Member State of destination and thus give rise to a reimbursement of the excise duty paid in the Member State of dispatch;

The application shall be submitted via the Member State in the territory of which the products were released for free circulation, within six months of the date on which the amount of the definitive duties to be levied was duly determined by the competent authorities or of the date on which a decision was made definitively to collect the amounts secured by way of provisional duty.

Any goodwill or negative goodwill should be accounted for under this Standard.

how to determine whether a series of transactions is linked and should be accounted for as one transaction;

The effects of adopting this interpretation should be accounted for using the transition requirements of IAS 38.118 to 121.

But since it is comparable to the case of a rented but empty dwelling, it seems appropriate to insert a rent.

Any internal expenditure on the development and operation of an enterprise's own web site should be accounted for in accordance with IAS 38.

The principal issue in accounting for income taxes is how to account for the current and future tax consequences of:

Repayment of a grant related to income should be applied first against any unamortised deferred credit set up in respect of the grant.

The cumulative additional depreciation that would have been recognised to date as an expense in the absence of the grant should be recognised immediately as an expense.

A business combination which is an acquisition should be accounted for by use of the purchase method of accounting as set out in the standards contained in paragraphs 19 to 76.

In certain circumstances, it is appropriate to allocate the total expenditure on an asset to its component parts and account for each component separately.

IAS 22.21 requires that an acquisition be accounted for at its cost, and that equity instruments issued by the acquirer be measured at their fair value at the date of exchange.

Where the purchase price of such debt securities exceeds the amount repayable at maturity the amount of the difference must be charged to the profit and loss account.

whereas for reasons of equality of treatment, compensatory interest should also be levied where a customs debt is incurred for other reasons than because of release for free circulation;

Whereas in the case of products subject to excise duty acquired by private individuals for their own use and transported by them, the duty must be charged in the country where they were acquired;

In the interests of equal treatment, the additional levy should be calculated for each undertaking on the basis of its share in the revenue generated by the production levies which it has paid for the marketing year in question.

A government grant that becomes repayable should be accounted for as a revision to an accounting estimate (see IAS 8, net profit or loss for the period, fundamental errors and changes in accounting policies).

The cost of inventories of items that are not ordinarily interchangeable and goods or services produced and segregated for specific projects should be assigned by using specific identification of their individual costs.

A series of transactions that involve the legal form of a lease is linked and should be accounted for as one transaction when the overall economic effect cannot be understood without reference to the series of transactions as a whole.

The amount of the security to be provided for deferred payment should not exceed the amount of the import duties and taxes potentially chargeable in respect of the goods imported during the period for which the payment of import duties and taxes is deferred.

The amount to be levied on imports from 1 July 1995 on the basis and during the period of validity of licences free from the additional amount issued pursuant to Regulation (EC) No 3107/94 shall be the ad valorem duty shown in Article 1.

If the Standard is not applied retrospectively, the balance of any pre-existing finance lease is deemed to have been properly determined by the lessor and should be accounted for thereafter in accordance with the provisions of this Standard.

Gains and losses on foreign currency transactions and exchange differences arising on the translation of the financial statements of foreign operations may have associated tax effects which are accounted for in accordance with IAS 12, income taxes.

Compensatory interest shall be applied, in the circumstances and under the conditions to be defined in the provisions adopted under the committee procedure, in order to prevent the wrongful acquisition of a financial advantage through deferment of the date on which the customs debt was incurred or entered in the accounts.

If all the identifiable assets and liabilities relating to an acquisition are restated to fair values at the time of successive purchases, any adjustment relating to the previously held interest of the acquirer is a revaluation and is accounted for as such.

whereas the Member States must therefore be given the opportunity to exempt from or subject to capital duty all or part of the transactions coming within its scope, it being understood that a single rate of tax must be charged within one and the same Member State;

The depreciation policy for depreciable leased assets should be consistent with that for depreciable assets which are owned, and the depreciation recognised should be calculated on the basis set out in IAS 16, property, plant and equipment and IAS 38, intangible assets.

Moreover, when goods have to stay only temporarily in the customs territory of a State, to require final payment of the import duties and taxes applicable to them would as a rule be unjustified since the effect would be, for example, to subject goods to payment of import duties and taxes every time they were imported, on a temporary basis, into one country or another.

An acquisition should be accounted for at its cost, being the amount of cash or cash equivalents paid or the fair value, at the date of exchange, of the other purchase consideration given by the acquirer in exchange for control over the net assets of the other enterprise, plus any costs directly attributable to the acquisition(29).

to examine any matter referred to it by a Member State which, following inspections pursuant to Article 9 of Regulation (EEC) No 729/70 and bilateral discussion of the findings of such inspections, receives formal notification from the competent Commission departments, with reference to this Decision, of the conclusion that certain items of expenditure incurred by that Member State are not chargeable to the EAGGF Guarantee Section,

When applying the consolidation and the equity method of accounting, instruments containing potential voting rights should be accounted for as part of the investment in a subsidiary and the investment in an associate respectively only when the proportion of ownership interests is allocated by taking into account the eventual exercise of those potential voting rights in accordance with paragraph 5 of this interpretation.

In these circumstances it is usual to assess the fair value of the non-monetary asset and to account for both grant and asset at that fair value.