The expenditure on the benefits in kind provided under Article 19, paragraph 2, of the Convention, shall be evaluated on the basis of a lump-sum in respect of each calendar year.

The amount of benefits in kind provided under Article 15, paragraph 2, of the Convention, to members of the family who are not residing in the territory of the same Contracting Party as the person from who they derive their entitlement, as well as the amount of benefits in kind provided under Article 19, paragraph 3, of the Convention shall be evaluated on the basis of a lump-sum in respect of each calendar year.

the lump sums for benefits provided in 1980 shall be estimated with regard to the annual average number of families and the annual average number of pensioners covered by Articles 94 and 95 respectively of Regulation (EEC) No 574/72;

fixed on the basis of the supplementary days laid-up in comparison to the average recorded or assessed on a flat rate by category of vessel of the days laid-up in the three calendar years preceding the first application for the grant of the premium,

Where it is not possible to determine the exact amount of circulating capital, a global assessment can be made.

The Administrative Commission shall assess the bases to be used for the calculation of the lump-sum payments and shall decide the amount thereof.

Whereas such rules must leave open to Member States the possibility of resorting to certain flat-rate estimates;

in the case of a flat rate, it shall assess the importance of the infringement of rules and the extent and financial implications of the irregularity established.

a flat rate, in which case it shall assess the seriousness of the infringement of the rules and the extent and financial implications of the irregularity established.

by means of a flat-rate valuation by the competent authorities of the Member State, on the basis of parameters determined in advance depending on the types of production involved.

Details of such aids shall be communicated to the Commission in the form of estimates at the beginning of each year and subsequently, in the form of a report, after the end of the financial year.

in the case of a flat rate, it shall assess the importance of the infringement of rules and the extent and financial implications of any shortcomings in the management and control system that have led to the irregularity established.

Estimated overall number of jobs created or disadvantaged or disabled workers recruited or employed under new decisions to grant aid (as appropriate).

In determining whether a flat-rate financial correction should result and, if so, at what rate, the general consideration shall be the assessment of the degree of risk of loss to which the Fund was exposed as a consequence of the control deficiency.

A list of what the Commission considers to be key and ancillary elements of systems for the purpose of assessing the seriousness of deficiencies is given in section 2.2 and an indicative scale of flat rates for corrections in section 2.3.

For the purpose of assessing flat rate corrections for deficiencies in such systems or individual cases of irregularity, it is useful to classify the functions of management and control systems into key and ancillary elements.

Where the Commission proposes financial corrections determined by extrapolation or at a flat rate, the Member State shall be given the opportunity to demonstrate, on the basis of an examination of the files concerned, that the actual extent of irregularity was less than the Commission's assessment.

Where the Commission proposes financial corrections on the basis of extrapolation or at a flat rate, the Member State shall be given the opportunity to demonstrate, through an examination of the files concerned, that the actual extent of irregularity was less than the Commission's assessment.

'Consumers pay according to consumption`: (i) when they pay metered (measured) charges, (ii) when they pay a flat rate which can be regarded as an estimation of their consumption of the service, or (iii) when they pay a connection fee which allows a certain amount of consumption of the service;

When it is not possible or practicable to quantify the amount of irregular expenditure precisely, or when it would be disproportionate to cancel the expenditure in question entirely, and the Commission therefore bases its financial corrections on extrapolation or a flat rate, it shall proceed as follows:

Fixing the flat-rate minimum level of aid for supplying the outermost regions in accordance with Commission Regulation (EC) No 20/2002(4), as amended by Regulation (EC) No 474/2002(5), involves the examination and assessment of a significant amount of data.

Retirement benefit plans are arrangements whereby an enterprise provides benefits for its employees on or after termination of service (either in the form of an annual income or as a lump sum) when such benefits, or the employer's contributions towards them, can be determined or estimated in advance of retirement from the provisions of a document or from the enterprise's practices.

the estimated overall budget and details of the eligible costs of the action or approved work programme, save in the case of the flat-rate amounts referred to in Article 181(1);