ALLOCATION OF ASSETS

ALLOCATION OF ASSETS

Earmarking of resources shall also be based on the provisions of the Internal Agreement and shall take account of the non-allocated reserve provided for in Article 2(2) of that Agreement and of the resources reserved for costs linked to implementation under Article 4 thereof.

arrangements of the means of implementing these checks,

The table below sets forth the Categories of items to be financed out of the proceeds of the Loan, the allocation of the amounts of the Loan to each Category and the percentage of expenditures for items so to be financed in each Category:

The annual breakdown of those resources is shown in Annex I.

The annual breakdown of those resources is shown in Annex II.".

"By way of derogation from the second, third and fourth subparagraphs, for the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia the breakdown of budgetary resources between objectives shall be as follows:

Whereas there should be provision for allocating shares of the available resources;

In the context of overall resource management, the allocation of priorities across the various components of statistical work is defined according to the framework described above.

The Commission shall endeavour to make any withdrawals from the special accounts referred to in the first subparagraph of Article 40(3) in such a way as to maintain a distribution of its assets in those accounts corresponding to the proportions in which the various Member States contribute to the EDF.

Whereas since, with regard to the fund for general banking risks within the meaning of Article 38 of Council Directive 86/635/EEC of 8 December 1986 on the annual accounts and consolidated accounts of banks and other financial institutions (2) there was no final allocation, Article 6 (2) of Directive 89/299/EEC provides that within six months of the date of implementation the Commission shall propose the final treatment of this item either in original own funds or in additional own funds, in accordance with the procedure provided for in Article 8;

Indicative allocation

Indicative allocation An indicative allocation of the total resources of the Fund shall be made on the basis of precise and objective criteria, principally population, per capita GNP and surface area;

the annual working programme and the corresponding budget allocations;

Indicative allocation of the total resources of the Cohesion Fund among the beneficiary Member States

The indicative allocation of the total resources resulting from the application of those criteria is set out in Annex I.

Such an allocation would not constitute a reasonable basis under the definitions of segment revenue, segment expense, segment assets, and segment liabilities in this Standard.

At the same time, the definitions of segment revenue, segment expense, segment assets, and segment liabilities are interrelated, and the resulting allocations should be consistent.

overheads that are necessary to generate the asset and that can be allocated on a reasonable and consistent basis to the asset (for example, an allocation of the depreciation of property, plant and equipment, insurance premiums and rent).

An indicative allocation of the total resources of the Fund shall be made on the basis of precise and objective criteria, principally population, per capita GNP taking account of the improvement in national prosperity attained over the previous period, and surface area;