The THERST computer code is used to solve the thermal transient problem.

The transitional provisions in other IFRSs apply to changes in accounting policies made by an entity that already uses IFRSs;

The changes with respect to the original design transients for the reactor-coolant system and the secondary coolant system were re-evaluated or re-analyzed with the LOFTRAN code for the following reasons:

Member States may apply the transitional provisions of Article 9 of Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards(7) to air navigation service providers that fall within the scope of that regulation.

The transitional provisions on the computerised transit system, laid down in Article 4 of Commission Regulation (EC) No 2787/2000(10) and in Article 2 of Regulation (EC) No 993/2001, should not apply to authorisations granting the status of authorised consignor or authorised consignee in connection with simplifications for certain modes of transport.

Taxation (suspense) accounts.

Settlement account balances (claims), including the float of cheques in collection

Settlement account balances (liabilities), including the float of giro transfers

In the case of a profit, the entry made shall be a debit to a suspense account as other assets and a credit to the revaluation account.

whereas Article 8 of Directive 91/250/EEC, which merely makes provisional arrangements governing the term of protection of computer programs, should accordingly be repealed;

During the transition periods, there shall be mutual recognition of the annual accounts published by the credit institutions of the Contracting Parties relative to branches.

Member States may ask the Commission for a transitional period of no more than two years in which to bring their accounting systems into line with this Regulation.

The first paragraph shall also apply to former Members of the Court of Auditors who benefit either under the pension scheme provided for in Article 9 or under the transitional allowance provided for in Article 8 or under the disability pension scheme provided for in Article 11.

The net basic salary, pensions, as well as the temporary termination-of-service allowances of members and former members of the Court of Auditors or those entitled under him, shall be subject to a special levy determined in accordance with the provisions of Article 66a of the Staff Regulations of officials, which shall apply by analogy."

If he is not in receipt of the transitional allowance provided for in Article 8 and is not entitled to benefit under either the pension scheme provided for in Article 9 or the disability pension scheme provided for in Article 11, the former Member of the Court of Auditors shall be obliged to pay half the contributions necessary to cover such risks.

(2) Under the transitory rules of Decision ECB/2000/16 of 1 December 1998 on the annual accounts of the European Central Bank as amended on 15 December 1999 and 12 December 2000(1) all assets and liabilities as at the close of business on 31 December 1998 had to be revalued on 1 January 1999. The market prices and rates applied by the ECB in the opening balance sheet on 1 January 1999 were the new average cost at the start of the transitional period.

Whereas Council Directive 89/130/EEC, Euratom of 13 February 1989 on the harmonization of the compilation of gross national product at market prices (GNPmp)(3) stipulates that GNPmp can be comparable only if the definitions and accounting rules of the European System of Integrated Economic Accounts are applied, and whereas Council Regulation (EEC, Euratom) No 1553/89 of 29 May 1989 on the definitive uniform arrangements for the collection of own resources accruing from value added tax(4) provides that, in order to calculate the weighted average rate of VAT, the breakdown of transactions liable to tax shall be effected by means of national accounts prepared in accordance with the European System of Integrated Economic Accounts, and whereas for those instruments, and in the context of Council Regulation (EC) No 3605/93 of 22 November 1993 on the application of the Protocol on the excessive deficit procedure (5), Council Decision 94/728/EC, Euratom of 31 October 1994 on the system of the European Communities' own resources (6) and Council Decision 94/729/EC of 31 October 1994 on budgetary discipline (7), a transitional period for implementing the system set up by this Regulation should be provided,

The transitional provisions in other IFRSs apply to changes in accounting policies made by an entity that already uses IFRSs; they do not apply to a first-time adopter's transition to IFRSs, except as specified in paragraphs 27 to 30.

for each IAS that permits a choice of transitional accounting policies, the policy selected.

A member of the Court of Auditors who is relieved of his duties on grounds of serious misconduct shall forfeit any right to transitional allowance and retirement pension;

The transitional provisions in other IFRSs apply to changes in accounting policies made by an entity that already uses IFRSs;

The transitional provisions in an International Accounting Standard may require either a retrospective or a prospective application of a change in accounting policy.

Additional remuneration legitimately received by the former member in the course of his duty as a member of the Court of Auditors shall not be deductible from the transitional allowance.

Entitlement to this allowance shall cease if the former member of the Court of Auditors is appointed to office in one of the institutions of the Communities or upon his death.

For three years from the first day of the month following that in which he ceases to hold office, a former member of the Court of Auditors shall receive a monthly transitional allowance determined in accordance with the following procedure:

This Article shall also apply to former members of the Court of Auditors who benefit either under the pension scheme provided for in Article 9 or under the transitional allowance provided for in Article 8.

If the transitional liability is less than the liability that would have been recognised at the same date under the enterprise's previous accounting policy, the enterprise should recognise that decrease immediately under IAS 8.

In the absence of any transitional provisions, the change in accounting policy should be applied in accordance with the benchmark treatment in paragraphs 49, 52 and 53 or the allowed alternative treatment in paragraphs 54, 56 and 57.

the amounts received by a taxable person from his purchaser or customer as repayment for expenses paid out in the name and for the account of the latter and which are entered in his books in a suspense account.

A change in accounting policy which is made on the adoption of an International Accounting Standard should be accounted for in accordance with the specific transitional provisions, if any, in that International Accounting Standard.

whereas the provisions on payments by crediting an account do not prohibit financial intermediaries from coordinating the introduction of payment facilities denominated in the euro unit which rely on a common technical infrastructure during the transitional period;

Whereas, following the entry into force of the Treaty on European Union, the Court of Auditors has become an institution of the European Communities and it therefore seems desirable to amend the provisions of Regulation (EEC, Euratom, ECSC) No 2290/77 (1) with regard to the salaries and transitional termination-of-service allowances,

Member States may apply the transitional provisions of Article 9 of Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards(7) to air navigation service providers that fall within the scope of that regulation.

Article 8(2) of Regulation (EC) No 2223/96 stipulates that the former European system of integrated economic accounts was to continue to be used for the purposes of Member States' reports to the Commission under the excessive deficit procedure during a transitional period until the reporting exercise of 1 September 1999,

If the transitional liability is more than the liability that would have been recognised at the same date under the enterprise's previous accounting policy, the enterprise should make an irrevocable choice to recognise that increase as part of its defined benefit liability under paragraph 54:

when IASs are first applied in full as the primary accounting basis, how specific transitional provisions set out in individual standards and interpretations should be applied to balances of items that existed already at the effective date of those standards and interpretations.

However, during the transitional period provided for Portugal in the 1985 Act of Accession, subparagraph (a) shall not preclude the marketing in Portugal of grape marc spirit produced in Portugal and having a maximum methyl alcohol content of 1 500 grams per hectolitre of 100 % vol alcohol.

Under the transitory rules of Decision ECB/2000/16 of 1 December 1998 on the annual accounts of the European Central Bank as amended on 15 December 1999 and 12 December 2000(1) all assets and liabilities as at the close of business on 31 December 1998 had to be revalued on 1 January 1999.

For one year after the application of the provisions referred to in Article 30 (2), Member States may apply transitional measures in respect of professional persons who, after that date, maintain the right to audit the annual accounting documents of certain types of company or firm not subject to statutory audit but who will no longer be able to carry out such audits upon the introduction of new statutory audits unless special measures are enacted for their benefit.

Whereas Commission Regulation (EC) No 2482/95 of 25 October 1995 laying down certain transitional measures for Austria for spirit drinks (2), as last amended by Regulation (EC) No 158/97 (3), permits certain fruit spirits prepared from certain berries with a maximum methyl alcohol content of 1 500 g per hectolitre of alcohol at 100 % vol. to be prepared and marketed in Austria until 31 December 1997 pending an assessment of the possibilities of reducing that methanol content;

Whereas the international comparability of economic statistics requires that the Member States and the Community institutions use statistical units which are directly linked to the descriptions given in the introduction to the United Nations International Standard Industrial Classification (ISIC REV 3) and the United Nations System of National Accounts documents; Whereas the production system is made up of all entities involved in production and all economic and financial operations carried out by those entities; Whereas the introduction of strict application of these units throughout the Community requires a transitional period, HAS ADOPTED THIS REGULATION:

The suspense accounts shall be reviewed annually by the accounting officer so that they can be cleared as soon as possible.

Bulgaria shall abolish by the end of the transitional period at the latest the prohibition on imports of cars at least 10 years old or older, calculated from the date of the first registration falling under the following codes of the Bulgarian Customs Tariff: