All insurance undertakings engaged in the said insurance shall be compulsorily included in the equalisation schemes designed to equalise, among insurance undertakings, differences relating to the costs of health services arising from the differences in the age structure, sex structure and structure of seriously ill insured persons in the portfolios of individual insurance undertakings.

the quotient of the sum of the net replacement cost calculated on a bilateral basis for all counterparties taking into account the contracts included in legally valid netting agreements (numerator) and the gross replacement cost for all contracts included in legally valid netting agreements (denominator).

in the case where netting leads to a net obligation for the credit institution calculating the net replacement cost, the current replacement cost is calculated as '0',

in step (a) the current replacement cost for the contracts included in a netting agreement may be obtained by taking account of the actual hypothetical net replacement cost which results from the agreement;

the quotient of the net replacement cost for all contracts included in a legally valid bilateral netting agreement with a given counterparty (numerator) and the gross replacement cost for all contracts included in a legally valid bilateral netting agreement with that counterparty (denominator), or

The sums recovered in this way shall be paid to the paying departments and agencies and offset by them against expenditure financed by the Guarantee Section of the European Agricultural Guidance and Guarantee Fund.

This Decision sets out appropriate criteria and practical arrangements for the compensation of the financial imbalances which may result from the application of Directive 2001/40/EC where expulsion cannot be effected at the expense of the national(s) of the third country concerned.

The issuing Member State shall compensate the enforcing Member State for financial imbalances, which may result from the application of Directive 2001/40/EC where expulsion cannot be effected at the expense of the national(s) of the third country concerned.

The NDER shall be defined as the interest rate, on an annual basis, that equalises the present value of all commitments other than charges (deposits or loans, payments or repayments, interest payments), future or existing, agreed by the reporting agents and the household or non-financial corporation.

whereas the above also applies to the equalization system for storage costs laid down by Article 8 of Regulation (EEC) No 1785/81;

Whereas the payment of that amount is intended to offset any advantage which may arise from such replacement, in particular from the viewpoint of transport costs;

in the case where netting leads to a net obligation for the credit institution calculating the net replacement cost, the current replacement cost is calculated as "0",

in the case where netting leads to a net obligation for the credit institution calculating the net replacement cost, the current replacement cost is calculated as "0";

Council Regulation (EEC) No 1358/77 of 20 June 1977 laying down general rules for offsetting storage costs for sugar and repealing Regulation (EEC) No 750/68 (OJ L 156, 25.6.1977, p. 4).

Total current expenditure on environmental protection should be reported gross of any cost offsets resulting from the sale of marketable by-products, savings or subsidies received.

The expenditure should be reported gross of any cost offsets resulting from the generation and sale of marketable by-products, savings made, or subsidies received.

whereas this refers to the application of Council Regulation (EEC) No 1358/77 of 20 June 1977 laying down general rules for offsetting storage costs for sugar and repealing Regulation (EEC) No 750/68 (25), as last amended by Regulation (EEC) No 3042/78 (26), and Commission Regulation (EEC) No 1998/78 of 18 August 1978 laying down detailed rules for the offsetting of storage costs for sugar (27), as last amended by Regulation (EEC) No 1758/93 (28);

In the outermost regions qualifying for exemption under Article 87(3)(a) and (c) of the Treaty, and in the regions of low population density qualifying for exemption either under Article 87(3)(a) or under 87(3)(c) on the basis of the population density test referred to at point 3.10.4, aid which is not both progressively reduced and limited in time and is intended to offset in part additional transport costs (37) may be authorised under special conditions (38).

Moreover, in the outermost regions qualifying for exemption under Article 87(3)(a) and (c) of the Treaty, aid which is not both progressively reduced and limited in time may be authorised in so far as it is intended to offset the additional costs arising in the pursuit of economic activity from the factors identified in Article 299(2) of the Treaty, the permanence and combination of which severely restrain the development of such regions (remoteness, insularity, small size, difficult topography and climate, and economic dependence on a few products).

The no-netting principle means that receivables and debts may not be offset against each other, nor may charges and income, save where charges and income derive from the same transaction, from similar transactions or from hedging operations and provided that they are not individually material.