(2) If an advertisement message includes special offers (discounts, prizes, gifts and similar items), these shall be clearly recognisable, and the conditions for receiving them shall be accessible, clear and therefore unambiguously stated.

an additional premium is collected in order to set up a safety margin of an appropriate amount,

The financial aid referred to in Article 1 consists of the granting to beneficiaries by the Member States and within the framework of the Decision referred to in Article 7 of a daily laying-up premium.

The management authority shall determine the amount of the premium actually paid and how it is shared between the beneficiaries according to the scale of the project and the financial commitments made by each participant.

(2) Where life assurance or accident insurance with the right to a refund of one part of the insurance premium are concerned, the notification of policy holders must, in addition to the data referred to in the first paragraph hereunder, also include data with regard to:

for insurance undertakings, the value of gross premiums written which shall comprise all amounts received and receivable in respect of insurance contracts issued by or on behalf of the insurance undertakings, including also outgoing reinsurance premiums, and after deduction of taxes and parafiscal contributions or levies charged by reference to the amounts of individual premiums or the total volume of premiums;

The financial aid referred to in Article 1 shall consist of the grant by Member States to the owner of a final cessation premium, fixed on a flat-rate basis per gross registered ton, in the context of the Decision referred to in Article 7 and after the issue of the certificate witnessing that the vessel has been struck off the register of fishing vessels.

With regard to findings established in relation to aid applications for the dairy premium and additional payments, Articles 50, 51(1) and 53 shall apply to the extent that «area» is read as «individual reference quantity» and «area determined» as «individual reference quantity determined».

(3) If the insurance undertaking plans to deal in compulsory insurance in transport or supplementary health insurance, its scheme of operations must also include general and special policy conditions, premium systems and other insurance bases for the calculation of insurance premiums and the formation of technical provisions.

Whereas it is necessary that insurance undertakings should possess, over and above technical reserves of sufficient amount to meet their underwriting liabilities, a supplementary reserve, to be known as the solvency margin, and represented by free assets, in order to provide against business fluctuations; whereas in order to ensure that the requirements imposed for such purposes are determined according to objective criteria, whereby undertakings of the same size are placed on an equal footing as regards competition, it is desirable to provide that such margin shall be related to the overall volume of business of the undertaking and be determined by reference to two indices of security, one based on premiums and the other on claims;

rules governing the detailed scope and the levels of support to be granted.

the size of the reserve shall be determined on the basis of the ceiling set in paragraph 3 and the number of premiums granted for the year 1994;

for insurance undertakings, the value of gross premiums written which shall comprise all amounts received and receivable in respect of insurance contracts issued by or on behalf of the insurance undertakings, including also outgoing reinsurance premiums, and after deduction of taxes and parafiscal contributions or levies charged by reference to the amounts of individual premiums or the total volume of premiums;

(d) allow the insurer to maintain the policy in the event that he cancels part of the cover, increases the premium without the risk or the scope of the cover being changed (without prejudice to indexation clauses), or otherwise alters the policy conditions without the express consent of the policyholder;

This Regulation lays down detailed rules for the application of Chapter I (planting of vines), Chapter II (abandonment premiums), Chapter III (restructuring and conversion) and part of Chapter IV (information and general provisions) of Title II (production potential) of Regulation (EC) No 1493/1999.

ensure that the communication made under Article 10(2) of this Regulation specifies what proportion of the area concerned was grubbed up in return for national aid, in addition to a premium under Chapter II of Title II of Regulation (EC) No 1493/1999, and the total amount of national aid paid in this context.

in respect of each vine-grower required to make any of the declarations laid down by Community or national rules on wine and wine-growing, collect all the information resulting from the said declarations which relates in particular to production, changes in grape-growing potential, intervention measures and premiums collected;

(b) for insurance undertakings, the value of gross premiums written which shall comprise all amounts received and receivable in respect of insurance contracts issued by or on behalf of the insurance undertakings, including also outgoing reinsurance premiums, and after deduction of taxes and parafiscal contributions or levies charged by reference to the amounts of individual premiums or the total volume of premiums; as regards Article 1(2)(b) and (3)(b), (c) and (d) and the final part of Article 1(2) and (3), gross premiums received from Community residents and from residents of one Member State respectively shall be taken into account.

In this context, it is necessary to lay down the details of the information to be set out in the inventory referred to in Article 16 of Regulation (EC) No 1493/1999. Member States who do not wish to benefit by seeking the regularisation of unlawfully planted areas, the increase in planting rights, or support for restructuring and conversion are not obliged to compile the inventory.

- where exercising this power, decide to apply paragraph 4 in such a way as to reach the level of reductions required to comply with the applicable regional ceiling, without applying such reductions to small farmers who, in respect of the year in question, did not submit special premium applications for more than a minimum number of animals determined by the Member State concerned.

In applying Chapter III of Title II of Regulation (EC) No 1493/1999, Member States have a wide margin of discretion in deciding on the detailed scope and levels of support, including notably the payment of flat-rate amounts, the setting of maximum levels of support per hectare and the modulation of support on the basis of objective criteria, within the constraints laid down in that chapter and the provisions adopted in pursuance thereof.

Whereas, when the additional levy scheme was introduced in 1984 in the milk and milk products sector, Community legislation, in establishing rules for the allocation of individual reference quantities, did not take account of the situation of producers who, as a result of an undertaking pursuant to Council Regulation (EEC) No 1078/77 of 17 May 1977 introducing a system of premiums for the non-marketing of milk and milk products and for the conversion of dairy herds (4), had not delivered or sold milk during the reference year adopted by the Member State or were restricted in the level of deliveries or sales during that year;

Outward reinsurance premiums shall comprise all premiums paid or payable in respect of outward reinsurance contracts entered into by an insurance undertaking.

Rebates shall comprise such amounts to the extent that they represent a partial refund of premiums resulting from the experience of individual contracts.

Provision should be made for internal market measures comprising, in particular, a premium to sheepmeat and goatmeat producers and a private storage scheme.

The provision for unearned premiums shall comprise the amount representing that part of gross premiums written which is to be allocated to the following financial year or to subsequent financial years.

Administrative expenses shall include the costs arising from premium collection, portfolio administration, handling of bonuses and rebates, and inward and outward reinsurance.

Without prejudice to Article 4f of Regulation (EEC) No 805/68 and Article 5b of Regulation (EEC) No 3013/89, Portugal shall be allotted a specific autonomous national reserve (hereinafter called 'specific reserve') comprising a total number of rights to the suckler cow premium within the meaning of Article 4d of Regulation (EEC) No 805/68 and/or the ewe premium within the meaning of Article 5 of Regulation (EEC) No 3013/89 (hereinafter called 'premium rights') equivalent to 100 000 livestock units (LU).

The life assurance provision shall comprise the actuarially estimated value of an insurance undertaking's liabilities including bonuses already declared and after deducting the actuarial value of future premiums.

deferred acquisition costs may be accepted as cover for technical provisions only to the extent that that is consistent with the calculation of the technical provision for unearned premiums.

Member States who do not wish to benefit by seeking the regularisation of unlawfully planted areas, the increase in planting rights, or support for restructuring and conversion are not obliged to compile the inventory.

Gross premiums written shall comprise all amounts due during the financial year in respect of insurance contracts regardless of the fact that such amounts may relate in whole or in part to a later financial year, and shall include inter alia:

allow the insurer to maintain the policy in the event that he cancels part of the cover, increases the premium without the risk or the scope of the cover being changed (without prejudice to indexation clauses), or otherwise alters the policy conditions without the express consent of the policyholder;

With regard to findings established in relation to aid applications for the dairy premium and additional payments, Articles 50, 51(1) and 53 shall apply to the extent that «area» is read as «individual reference quantity» and «area determined» as «individual reference quantity determined».

Where an establishment earns in a Member State, in respect of the operations referred to in the first subparagraph of paragraph 1, a volume of premiums, without deduction of reinsurance, higher than 2 500 000 ECU, it must keep an underwriting account, comprising the items listed in Annex 2A or 2B, broken down by group of classes for that Member State.

Whereas the premium should be adjusted where the moisture content of tobacco delivered differs by up to 4 % from the moisture content fixed for each group of varieties on the basis of reasonable quality requirements and in order to simplify checks on delivery, sampling levels and frequency together with the method for calculating the adjusted weight for determining the moisture content should be fixed;

where exercising this power, decide to apply paragraph 4 in such a way as to reach the level of reductions required to comply with the applicable regional ceiling, without applying such reductions to small farmers who, in respect of the year in question, did not submit special premium applications for more than a minimum number of animals determined by the Member State concerned.

This item shall comprise, inter alia, the provision for unexpired risks, i.e. the amount set aside in addition to unearned premiums in respect of risks to be borne by the insurance undertaking after the end of the financial year, in order to provide for all claims and expenses in connection with insurance contracts in force in excess of the related unearned premiums and any premiums receivable on those contracts.

By way of derogation from paragraphs 1 and 2, the identification requirements with regard to insurance policies written by insurance undertakings within the meaning of Directive 79/267/EEC, where they perform activities which fall within the scope of that Directive shall not be required where the periodic premium amount or amounts to be paid in any given year does or do not exceed ECU 1 000 or where a single premium is paid amounting to ECU 2 500 or less.

However, where an undertaking, with all its establishments taken together, earns in a Member State, in respect of the operations referred to in the first subparagraph of paragraph 1, a volume of premiums, without deduction of reinsurance, higher than 2 500 000 ECU, the supervisory authority of the Member State of provision of services may ask the supervisory authority of the Member State of the head office that an underwriting account be kept, in future, for the operations effected in its country by each of the establishments of that undertaking.

Bonuses shall comprise all amounts chargeable for the financial year which are paid or payable to policyholders and other insured parties or provided for their benefit, including amounts used to increase technical provisions or applied to the reduction of future premiums, to the extent that such amounts represent an allocation of surplus or profit arising on business as a whole or a section of business, after deduction of amounts provided in previous years which are no longer required.