a statement of expenditure actually incurred in the current financial year;

A bill of costs, with supporting evidence, shall be attached to the request for the fixing of costs provided for in the first sentence of Article 70(6) of Regulation (EC) No 6/2002.

Cost parameters include the reduction measures for minimizing other pollutants as well, such as heavy metals (particle-bound or not particle-bound).

Variations in the above circumstances will, of course, require different factors to be considered in determining the proper method of allocation.

Cost-efficient considerations may be based on total costs per year per unit of abatement (including capital and operational costs).

(3) In cases referred to in the preceding paragraph, prior to implementation of the public-private partner relationship the contractor must submit to the public partner for its consent the principles according to which it separates accounting by activities (keys for dividing joint and general costs by individual cost centres or bearers of costs, transfer prices and supervision thereof, division of loss and profit, division of profits, whether there will be refinancing of debt and so forth).

Unless already reflected in the cost allocations under this sub paragraph, costs shall be adjusted appropriately for those non recurring items of cost which benefit future and/or current production, or for circumstances in which costs during the period of investigation are affected by start up operations.[34]

The Borrower undertakes to engage a consultant, of international repute, familiar with the relevant regulations of and their implementation within the EU, satisfactory to the Bank for monitoring the progress of the Project with particular emphasis on, but not limited to, environmental, radiation and geotechnical issues, and cost-effectiveness, as well as the Project's compliance with the relevant EU standards (herein referred to as ` EU-Consultant` ).

In addition, wages are only one out of several cost items in the manufacturing process and therefore, an increase in wages does not constitute automatically a decrease in the profitability of a company.

Contracts may be made against invoice or bill of costs only where the expected value of the goods and services supplied or of the building works does not exceed 200 units of account.

The choice of the subjects to be covered by the TSIs will be based on the expected cost-effectiveness of each proposed measure and on the principle of proportionality of measures taken at Community level.

the pursuit of cost-effectiveness and sustainable impact of activities,

- the pursuit of cost-effectiveness and sustainable impact of activities,

The main cost element for CTVs is the price of the CPT, often representing between 40 % and 60 % of the price of CTVs.

These users are performing a simple transformation activity; therefore the cost of PET is by far their main cost element.

It is then necessary to start from a valuation at constant prices of the different cost elements of this output, i. e.:

Again, detailed DRG based indicators with full quality adjustment and appropriate cost weights are an A method.

Contracts may be made against an invoice or bill of costs where the expected value of the goods or services does not exceed EUR 2 000.

elements of the identified services which can only be provided at a loss or provided under cost conditions falling outside normal commercial standards.

'The Budget appropriations must be used in accordance with the principles of sound financial management, and in particular those of economy and cost-effectiveness.

The number of first visits broken down by type of specialist and type of treatment, quality adjusted and weighted with appropriate cost weights, is the A method.

Council Regulation (EEC) No 2183/78 of 19 September 1978 laying down uniform costing principles for railway undertakings (OJ No L 258, 21.9.1978, p. 1), as amended by:

In any case, PET remains a fairly important cost element and problems faced by bottlers regarding their supply of PET are similar whatever the product they bottle.

Similarly, when overall demand or cost conditions fluctuate, it may be difficult to interpret whether a competitor is lowering its price because it expects the coordinated prices to fall or because it is deviating.

In this case legal entities which participate in the indirect action on an additional cost basis may claim the full costs they have incurred for management, in so far as they can produce detailed evidence of them.

Contracts may be made against invoice or bill of costs where the expected value of the goods, services or works does not exceed the amounts laid down by the implementing rules provided for in Article 57(2).

By 31 July 2004, each Member State shall submit its final report, containing in particular details as to the cost-effectiveness and functioning of the systems, as well as their remarks on the use of the technologies involved.

Furthermore, the investigation has shown that even for certain users for whom PET film is an important cost factor, the imports of PET film originating in India had a minor share in their total purchases of PET film.

Designating authorities shall require designated conformity assessment bodies to participate in proficiency testing or other appropriate comparison exercises where such exercises are technically possible within reasonable cost.

Methods which use the International Classification of Diseases (ICD) to classify discharges can also be a B method provided the diagnoses are recorded at a very detailed level and appropriate cost weights are used.

To enable the establishment of appropriate and fair levels of infrastructure charges, infrastructure managers need to record and establish the valuation of their assets and develop a clear understanding of cost factors in the operation of the infrastructure.

According to these companies MET should not have been granted given that the Commission found that the zinc raw material prices, the main cost element, did not reflect market values within the meaning of Article 2(7)(c) of the basic Regulation.

Although it must be recognised that the cost situation of Community users of potash on the Community market has deteriorated since the measures were imposed, the effect of the potash prices on their total production costs is not likely to be such as to jeopardise their existence.

This consultation may include joint participation in audits related to conformity assessment activities or other assessments of designated conformity assessment bodies, where such participation is appropriate and technically possible within reasonable cost.

In addition, the average life time of a TCS has been estimated by the cooperating users at around eight years reaching, exceptionally, more than fifteen years, which means that TCS were far from being a recurrent cost factor for the users.

The Commission's decision to treat both cooperating producers as being related, and the consequent establishment of a single dumping margin for them, was strongly objected to on the grounds that both companies were managed independently of each other and had different cost and pricing structures.

During the second and more detailed on-site investigation, by which the reply to the exporters' questionnaire was verified and after MET had been granted, the Commission found that certain cost elements, i.e. the prices paid for the zinc raw material, were unreliable.

This conclusion was in line with findings in earlier proceedings where it was found that TCS were not a significant cost factor for the users, since in relation to their production of broadcast programmes, they only accounted for a small proportion of their total costs.

Whereas the experience with the additional levy scheme has shown that the transfer of reference quantities through legal constructions such as leases which do not necessarily lead to a permanent allocation of the reference quantities concerned to the transferee, can be an additional cost factor for milk production hampering the improvement of production structures;

the economical monitoring of fishing enterprises and the processing industry in accordance with the relevant accounting headings or groups of headings listed in Annex IV, containing more detailed information on the different cost categories, type of investment, elements defining the financial position and employment.

(20) Experience with the additional levy scheme has shown that the transfer of reference quantities through legal constructions such as leases which do not necessarily lead to a permanent allocation of the reference quantities concerned to the transferee, can be an additional cost factor for milk production hampering the improvement of production structures.

specific end-users or groups of end-users who, taking into account the cost of providing the specified network and service, the revenue generated and any geographical averaging of prices imposed by the Member State, can only be served at a loss or under cost conditions falling outside normal commercial standards.

This exporting producer further argued, after provisional measures, that their investigation period-end closing stock value from their monthly internal management results had been calculated on an expected market value basis rather than on a cost basis and therefore it was not appropriate for that figure to be used for the cost of production.

As the foundries' costs of production remained stable, their weighted average profitability increased from 4,4 % in 1997 to 7,4 % in 1998. Furthermore, it has to be borne in mind that the foundries have to cope with fluctuations in their main cost items such as prices of scrap, namely the main raw material used in the production of cast iron, as well as fluctuations in exchange rates.

in the case of computerised transfer of accounting data, all the authorities and bodies concerned obtain sufficient information from the lower level to justify their accounting records and the sums reported upwards, so as to ensure a sufficient audit trail from the total summary amounts certified to the Commission down to the individual expenditure items and the supporting documents at the level of the final beneficiaries and the bodies and firms carrying out the operations;

In principle a forward-looking approach based on current costs fn will foster fair and sustainable competition and provide alternative investment incentives; however, if this could result in distortions of competition in the short term, for example where the notified operator's end user tariffs remain unbalanced on the basis of current costs, then it is recommended that the national regulatory authority, following the procedure of point 5, specify the reasonable time period necessary for the gradual adjustment to current costs of the price of local loops, while keeping consistency with the cost system used when regulating retail services.

A bill of costs, with supporting documents, shall be attached to the request.

costs trends.

Contracts may be made against invoice or bill of costs in cases provided for in Article 50.';

the limits below which contracts may be made against invoice or bill of costs shall be ECU 750 and 2 000 respectively for expenditure away from the Centre.'