(a) the preparation, follow-up, monitoring, accounting, audit and evaluation activities directly necessary for the programming and implementation of the resources of the EDF managed by the Commission;

(2) The expenditures arising from revaluation other than revaluation referred to in the first paragraph of this Article, excluding the expenditure arising from revaluation of debts, claims, financial investments and pecuniary claims which, subject to the Slovene Accounting Standards, are revalued as a consequence of the changed exchange rate, and the expenditures arising from the use of the capital method of valuating financial investments shall not be recognised.

13. evaluation of on-balance-sheet and off-balance-sheet items, and of accounting policies.

4. a detailed method for the evaluation of bookkeeping items and preparation of financial statements;

Subsidies on products are accounted for in the basic price (cf. 2.082 to 2.086) at the time of the valuation of output and therefore do not appear in the industry's generation of income account.

Actions which can be co-financed under technical assistance, other than those set out in point 2 (such as studies, seminars, information actions, evaluation, and the acquisition and installation of computerised systems for management, monitoring and evaluation), are not subject to the conditions set out in points 2.4 to 2.6.

Evidence was also found that the company's accounting records were not in line with the Generally Accepted Accounting Principles (GAAP) of Pakistan, in particular regarding inventory valuation.

expenditure relating to the preparation, selection, appraisal and monitoring of the assistance and of operations (but excluding expenditure on the acquisition and installation of computerised systems for management, monitoring and evaluation),

(1) Contractors may ask explanations from tenderers to facilitate review, evaluation and comparison of bids. Contractors may not ask, allow or offer any change in the contents including the changes of price and, in particular, any changes that would convert an inadequate bid into an adequate one. Contractors only may, in agreement with tenderers, correct calculation errors detected during the examination of tenders after the procedure of opening the bids, or they may even refuse such tender.

A revaluation loss at the year-end shall be debited to the profit and loss account, and a revaluation profit shall be credited to the revaluation account.

Revaluation accounts

(b) unrealised gains shall not be recognised as income, but transferred directly to a revaluation account;

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.

a net profit balance shall be credited to the revaluation account.

In the context of this Decision, this implies that unrealised gains are not recognised as income in the profit and loss account, but are transferred directly to a revaluation account.

Unrealised revaluation gains shall be credited to a revaluation account.

A net loss balance shall be debited to the profit and loss account when it exceeds previous revaluation gains registered in the revaluation account;

the computer storage and evaluation of air accident data.

(c) unrealised losses shall be taken to the profit and loss account when exceeding previous revaluation gains registered in the corresponding revaluation account;

the installation, operation and interconnection of computerised systems for management, monitoring and evaluation;

(10) Arrangements should be made for evaluating the implementation of the computerised system for monitoring excisable goods.

The fixed asset valuations were also found to be stated in accordance with national accounting standards.

(c) at the settlement date the off-balance-sheet accounts shall be reversed and the balance on the revaluation account - if any - shall be credited to the profit and loss account.

If appropriate, this report shall set out methods and criteria to be used in the later evaluation of how the computerised system is functioning.

If these three requirements are fulfilled, valuation of the goods and services accounts and production accounts at constant prices means that an integrated set of price and volume indices can be obtained.

fixed asset valuations, on the grounds that the producer's assets were not valued in accordance with international accounting standards,

defining and validating the accounting systems and, where appropriate, validating systems defined by the Chief Authorising Officer for the purpose of supplying or explaining accounting information;

The holdings on special revaluation accounts for gold, for currencies and for securities shall be reduced pro rata in the event of a reduction in the holdings of the relevant assets.

At the settlement date the off-balance-sheet accounts shall be reversed, and any balance on the revaluation account shall be credited to the profit and loss account at quarter-end.

(a) Revaluation accounts related to price movements (for gold, for every type of euro-denominated security, for every type of foreign currency-denominated security, market valuation differences related to interest rate risk derivatives); revaluation accounts related to foreign exchange rate movements (for every currency net position held, including foreign exchange swaps/forwards and SDRs)

Subsidies on products are accounted for in the basic price (cf. 2.082 to 2.086) at the time of the valuation of output and therefore do not appear in the industry's generation of income account.

In the supply and use tables, two adjustment items should be introduced for reconciling the valuation of imports in the supply and use tables and in the sector accounts (see also tables 9. 5 and 9. 6).

The monetary unit is the only common denominator which can be used to value the extremely diverse transactions recorded in the accounts and to derive meaningful balancing items.

(b) Special revaluation accounts stemming from contributions according to Article 49.2 of the Statute with respect to central banks of Member States whose derogations have been abrogated (see Article 10.5).

Holdings on special revaluation accounts stemming from contributions according to Article 49.2 of the Statute with respect to central banks of a Member State for which the derogation has been abrogated shall be used to offset unrealised losses when exceeding previous revaluation gains registered in the corresponding standard revaluation account as described in paragraph 1(c) of this Article, prior to the offsetting of such losses in accordance with Article 33.2 of the Statute.

a description of arrangements agreed between the Commission and the Member State concerned for the computerised exchange, where possible, of the data required to fulfil the management, monitoring and evaluation requirements of this Regulation.

- expenditure relating to the preparation, selection, appraisal and monitoring of the assistance and of operations (but excluding expenditure on the acquisition and installation of computerised systems for management, monitoring and evaluation);

the criteria for balance sheet valuation and income recognition shall be applied consistently in terms of commonality and continuity of approach to ensure comparability of data in the financial statements.

The valuation of movable and immovable property and its depreciation shall be carried out in accordance with Commission Regulation (EC) No 2909/2000 of 29 December 2000 on the accounting management of the European Communities' non-financial fixed assets fn.

The same three criteria as for PPIs apply (CPIs will normally have to be corrected for taxes, subsidies and margins in order to obtain valuation in basic prices), and in addition, the weighting should be appropriate and the concepts should correspond to national accounting concepts,

Whereas in its Directive 78/660/EEC (6) the Council adopted measures to improve the coordination of national provisions concerning the presentation and content of annual accounts and annual reports, the valuation methods used therein and their publication in respect of certain types of company;

Directive 2001/65/EC of the European Parliament and of the Council of 27 September 2001 amending Directives 78/660/EEC, 83/349/EEC and 86/635/EEC as regards the valuation rules for the annual and consolidated accounts of certain types of companies as well as of banks and other financial institutions

Actions which can be co-financed under technical assistance, other than those set out in point 2 (such as studies, seminars, information actions, evaluation, and the acquisition and installation of computerised systems for management, monitoring and evaluation), are not subject to the conditions set out in points 2.4 to 2.6.

On the basis of the modifications made to the calculations of normal value and export price, the definitive dumping margins calculated by the Commission, expressed as a percentage of the cif value, established in accordance with the provisions of Council Regulation (EEC) No 1224/80 of 28 May 1980 on the valuation of goods for customs purposes (1), for each of the companies concerned, are as follows:

On the basis of the modifications made to the calculations of normal value and export price, the definitive dumping margins calculated by the Commission, expressed as a percentage of the cif value, established in accordance with the provisions of Council Regulation (EEC) No 1224/80 of 28 May 1980 on the valuation of goods for customs purposes ('), for each of the companies concerned, are as follows:

Whereas the harmonization of the national provisions concerning the presentation and content of annual accounts and of the annual report, the valuation methods and the publication of these documents as concerns, in particular, public and private limited liability companies was the subject of Directive 78/660/EEC fn, as last amended by the Act of Accession of Spain and Portugal;

Revaluation accounts shall mean balance sheet accounts for registration of the difference in the value of an asset or liability between the adjusted cost of its acquisition and its valuation at an end-of-period market price, when the latter is higher than the former in case of assets, and when the latter is lower than the former in case of liabilities.

setting up a system to gather reliable financial and statistical information on implementation, for the monitoring indicators referred to in Article 36, and for evaluation in compliance with Articles 42 and 43; and for forwarding this data in accordance with arrangements agreed between the Member State and the Commission, using where possible computer systems permitting the exchange of data with the Commission, as defined in Article 18(3)(e);

For farmers subject to the standard system there is no accounting difficulty; VAT invoiced on products sold, or otherwise disposed of, is ignored in the EAA and should not appear in any output price used for evaluating final output, while deductible VAT paid on purchases of items of intermediate consumption and fixed capital goods is also excluded from the relevant prices when calculating expenditures for the EAA.

unrealised gains shall not be recognised as income, but transferred directly to a revaluation account;