The objectives may include avoiding market distortion and the pursuit of profitability, expressed in the form of specific targets, such as rate-of-return and dividend policy.

A woman is guaranteed the right to return to the same position or an equivalent position paid at the same rate at the end of her maternity leave.

(1) Each Contracting State shall at the time of signature, ratification, acceptance, approval or accession, declare that claims for the restitution, or requests for the return, of cultural objects brought by a State under Article 8 may be submitted to it under one or more of the following procedures:

(1) A fine of not less than 1,000,000 tolars shall be imposed on an individual who commits an offence in connection with the independent performance of a professional activity, and no less than a fine of 3,000,000 tolars on a legal person 1. for not conducting business with consumers in the Slovene language or for not using their full registered company name and address in written communications to consumers, or for not using at least their abridged registered company name and address in written communications which are not intended for a particular individual consumer (first and second paragraphs of Article 2) 2. for not allowing, as a provider of information society services, for a simple direct and constant access to the data referred to in the third paragraph of Article 2 (third paragraph of Article 2) 3. for advertising goods or services in a manner which is in contrast with the law, indecent or misleading, or for not advertising goods or services in the Slovene language (Articles 12, 12a and 12b) 4. for advertising goods or services through a means of comparative advertising which is contrary to provisions of this Act (Article 12c) 5. if the advertising of goods or services includes elements which cause or which could cause physical, mental or other harm to children, or elements which exploit or which could exploit their trusting nature or inexperience (Article 15) 6. for advertising messages which are part of or present a service of an information society and are not in accordance with Article 15a (Article 15a) 7. for failing to issue to the consumer, upon the conclusion of a contract for goods referred to in Article 15b, a warranty certificate, technical instructions and a list of authorised service agents, or if these documents are not entirely in the Slovene language and easily understandable (first and third paragraphs of Article 16) 8. for failing to provide repair and maintenance of a product for the period covered by a warranty or for its extended period, free of charge, and after that period for a charge, by providing this service itself or through an authorised representative (fourth paragraph of Article 16) 9. for failing to provide maintenance, replacement parts and attachable components also after the expiry of the warranty period (fifth paragraph of Article 16) 10.for failing, as a seller of residential or business property, to hand over to a purchaser, a warranty for all of the built-in products referred to in Article 15b, no later than at the handing over of the title of ownership of the property (eighth paragraph of Article 16) 11.for failing to include all the data referred to in the first paragraph of Article 18 of this Act in a warranty certificate 12.for acting as the producer in contrast with the first paragraph of Article 20 13.for not selling goods or providing services to consumers under equal conditions (second paragraph of Article 25) 14.if the highest percentage reduction on the price of goods offered in a clearance sale, declared as a percentage range, does not account for at least one-quarter of the value of all goods offered in the clearance sale (third paragraph of Article 28) 15.for failing to provide instructions for use in line with Article 33 of this Act for goods which, for their correct use require a certain procedure or which, if used incorrectly, could cause damage to the user or to others, or could pollute the environment 16.for failing, in the final computation, to calculate and pay to the consumer interest on the prepayment of goods or services at the interest rate applied by banks to deposits fixed for over three months (Article 41) 17.for failing to deliver goods in perfect condition, in the agreed quantity and at the agreed time with all the accompanying documentation, when delivery to the consumer's home or elsewhere has been arranged (first paragraph of Article 42) 18.for leaving goods at the door of the consumer's home in the case of home delivery (second paragraph of Article 42) 19.for failing with regard to a distance contract to provide the consumer with the data referred to in Article 43b of this Act on a relevant permanent data carrier within the prescribed times (Article 43c) 20.for not confirming, as a provider of information society services, orders in electronic format, other than exceptions stipulated by the law, or for not submitting the provisions of the contract in a form which will assure its preservation for later use (third paragraph of Article 43b) 21.for failing to return, in due time, all the payments made in the case where a consumer cancels a contract concluded at a distance or away from premises (first paragraph of Article 43d and fifth paragraph of Article 46c) 22.for using a call system without the mediation of an individual, facsimile transmission machine or electronic mail without prior consent from the consumer, to whom a message was addressed (first paragraph of Article 45a) 23.for sending messages to consumers with the intention of concluding a contract to supply goods or services, regardless of a consumer's declaration that he/she no longer wish to receive such mail (third paragraph of Article 45a) 24.for failing with regard to a contract negotiated away from the business premises to hand over to the consumer, in the prescribed period of time, a written notice containing at least the registered company name and address, the type and price of the goods and the rights of the consumer under the provisions of Article 46c of this Act, as well as place and date (Article 46b) 25.if the price for the delivery of energy or water to a consumer is not calculated according to the actual delivery, or if the measurement of the actual delivery of energy or water is not carried out in the prescribed manner (Article 48) 26.for failing to allow for the premature settlement of the outstanding balance of the purchase price, exclusive of contractual interest while buying on hire purchase (Article 51) 27.for not returning already paid instalments while buying on hire purchase with the legally prescribed belated interest due from the date of receipt of payment, as well as the unavoidable costs incurred for the goods (Article 54) 28.if a company organising group excursions and travel has failed to insure the travellers adequately (Article 58) 29.if a timeshare contract for tourist facilities is not made in writing (Article 60a) 30.if the contract does not include the prescribed data (Article 60b).

National regulatory authorities shall take into account the investment made by the operator and allow him a reasonable rate of return on adequate capital employed, taking into account the risks involved.

Where an operator has an obligation regarding the cost orientation of its prices, the burden of proof that charges are derived from costs including a reasonable rate of return on investment shall lie with the operator concerned.

The flat-rate payment shall be based on the cost of a first-class return ticket by rail in the case of staff in Categories A and B and of a second-class return ticket in the case of other staff.

that the compensation referred to in paragraph 3 (b) is refunded on a pro rata temporis basis where the beneficiaries return to their work as fishermen within a period of less than one year after being paid the compensation;

that the compensation referred to in paragraph 3 (c) is refunded on a pro rata temporis basis where the beneficiaries return to their work as fishermen within a period of less than five years after being paid the compensation;

the quantities, broken down by code of the export refund nomenclature for milk products, covered by licences returned before expiry of the period of validity, indicating separately the quantities covered by definitive licences issued under Article 20 of Regulation (EC) No 174/1999 and other quantities, with the relevant refund rate;

in order to achieve rational and sustainable use of resources, producer organisations should guide the production of their members towards meeting market requirements and foster conditions that will ensure that their members obtain the best possible returns on their catches, particularly of species subject to quota restrictions;

In particular returns from equity investments and loans (less pro rata share of the management costs) may be preferentially allocated to the private sector shareholders up to the level of remuneration laid down in the shareholder agreement, and after that, they shall be allocated proportionally between all shareholders and the Structural Funds.

Internal rate of return shall mean a rate at which the accounting value of a security is equal to the present value of the future cash flow.

The level of charges must not, however, exclude the use of infrastructure by market segments which can pay at least the cost that is directly incurred as a result of operating the railway service, plus a rate of return which the market can bear.

In this respect it was found that a profit margin of 7 % on turnover could be considered to be an appropriate basis, due regard being given to a rate of return which the Community industry could reasonably expect in the absence of injurious dumping.

Premiums or discounts arising on issued and purchased securities shall be calculated and presented as part of interest income and shall be amortised over the remaining life of the securities, either according to the straight line method or the internal rate of return (IRR) method.

At the beginning of the analysis period, the return on turnover was consistently below the rate considered necessary for the viability of the industry.

Should the holder of such a refund certificate subsequently request advance fixing of the refund rates, he must return the original certificate and any extracts already issued.

The return on the other component of the deposit linked to the performance of a stock exchange index or a bilateral exchange rate is only known ex post when the product matures and therefore cannot be covered by the new business rate.

Until the day of maturity, the rate on the deposit with agreed maturity shall be captured as well as the guaranteed minimum return on the deposit containing the embedded derivative.

The time taken into consideration for the reimbursement of days travelling shall be established on a flat-rate basis for return journeys in accordance with the following calculation:

The Member States in which this method is used should provide annually, with the computer media containing the year's accounting data, a list of VAT rates applied during the year for each item of the farm return.

Member States which have required the tax return to be made in a national currency other than euro, shall convert the amounts into euro using the exchange rate valid for the last date of the reporting period.

Savings plans for housing loans are long-term low return saving schemes that, after a certain period of saving, give the household or non-financial corporation the right to a housing loan at a discounted rate.

- for the application of differentiated rates of excise duty between petrol distributed from petrol stations equipped with a return system for petrol fumes and petrol distributed from other petrol stations, provided that the differentiated rates are in accordance with the obligations laid down in this Directive, and in particular the minimum rates of excise duty;

As evidenced by the Table below, return on net turnover was positive throughout the period but, at the beginning of the analysis period, was consistently below the rate considered necessary for the viability of the industry.

The value added tax return shall be made in euro. Member States which have not adopted the euro may require the tax return to be made in their national currencies. If the supplies have been made in other currencies, the exchange rate valid for the last date of the reporting period shall be used when completing the value added tax return. The exchange shall be done following the exchange rates published by the European Central Bank for that day, or, if there is no publication on that day, on the next day of publication.

for the application of differentiated rates of excise duty between petrol distributed from petrol stations equipped with a return system for petrol fumes and petrol distributed from other petrol stations, provided that the differentiated rates are in accordance with the obligations laid down in Directive 92/82/EEC, and in particular the minimum rates of excise duty provided for in Articles 3 and 4 thereof;

The precarious situation of the Community industry became apparent in the period subsequent to the year 1998. Indeed, between 1996 and 1998 the Community industry production volume increased (+ 17 %) and capacity utilisation rate was high, sales volume also increased (+ 21 %) while sales prices remained stable and the industry was still profitable (in terms of return on net turnover, return on total assets and cash flow position).

The precarious situation was of the Community industry became apparent in the period subsequent to the year 1998. Indeed, between 1996 and 1998 the Community industry production volume increased (+17 %) and capacity utilisation rate was high, sales volume also increased (+21 %) while sales prices remained stable and the industry was still profitable (in terms of return on net turnover, return on total assets and cash flow position).

(4) The Nice European Council on 7, 8 and 9 December 2000 approved the European Social Agenda, which states that the return to full employment involves ambitious policies in terms of increasing employment rates, reducing regional gaps, reducing inequality and improving job quality.

After the completion of a project, the Organization shall return to each contributor for specific projects the balance of any funds remaining pro rata to each contributor's share in the total of the contributions originally made available for financing that project, unless otherwise agreed to by the contributor.

However, the computations of the income tax in the tax return made by the company and the attached specifications showed that the company increased its depreciation of fixed assets significantly by changing assets from a category (machines) with a lower depreciation rate in the previous year's tax calculation to a category (moulds) with a significantly higher depreciation rate in the IP's tax calculation.

Loans, especially those for investment projects the return on which is indirect or long term, may be made on special terms such as reduced rates of interest, extended repayment periods, interest-free periods and, where appropriate, any other special repayment terms which may facilitate the servicing of such loans by Turkey.

The value added tax return shall set out the identification number and, for each Member State of consumption where tax has become due, the total value, less value added tax, of supplies of electronic services for the reporting period and total amount of the corresponding tax. The applicable tax rates and the total tax due shall also be indicated.

Imports of the product concerned rose in absolute terms from 0,5 million tonnes in 1997 to 1,5 million tonnes in 1999, they fell back to 1,2 million tonnes in 2000 before returning to 1,5 million tonnes 2001. The ratio of imports to total production and imports to production destined for sales rose in the same manner in this period.

In particular returns from equity investments and loans (less pro-rata share of the management costs) may be preferentially allocated to the private sector shareholders up to the level of remuneration laid down in the shareholder agreement, and after that, they shall be allocated proportionally between all shareholders and the Structural Funds.

If a national expert on detachment removes his personal effects from his place of recruitment to his place of employment, he shall be entitled each year for himself, his spouse and his dependent children to a flat-rate payment equal to the cost of a return journey from his place of employment to his place of recruitment in accordance with the rules and conditions in force at the General Secretariat.

Whereas the Convention, when ratified, will commit the developed countries and other parties listed in Annex I to the Convention to take measures to limit anthropogenic emissions of CO2 and other greenhouse gases not controlled by the Montreal Protocol with the aim of returning, individually or jointly, to the 1990 levels these anthropogenic emissions by the end of the present decade;

If a seconded military staff member does remove his personal effects from his place of recruitment to his place of employment, he shall be entitled each year for himself, his spouse and his dependent children to a flat-rate payment equal to the cost of a return journey from his place of employment to his place of recruitment in accordance with the rules and conditions in force at the General Secretariat.

Some interested parties claimed that the assessment of the causal link was flawed since the deterioration of certain injury factors, i.e. profitability, cash flow, return on investments and ability to raise capital, should be considered as being linked to autonomous cyclical developments and to the massive investments made by the Community industry during the period considered rather than to the impact of the imports concerned.

Whereas all Member States and the Community are signatories to the United Nations framework convention on climate change, which, when ratified, will commit the developed countries and other Parties listed in Annex I to the Convention to take measures to limit anthropogenic emissions of CO2 and other greenhouse gases not controlled by the Montreal Protocol with the aim of returning individually or jointly to the 1990 levels these anthropogenic emissions by the end of the present decade:

"(d) (i) that the compensation referred to in paragraph 3(c)(i) for reconversion is refunded on a pro rata temporis basis where the beneficiaries return to their work as fishermen within a period of less than five years after being paid the compensation, and (ii) that the compensation for diversification referred to in paragraph 3(c)(ii) contributes to a reduction of the fishing effort developed by the fishing vessels on which the beneficiaries are active; " (d) paragraph 6 shall be replaced by the following:

Expected rate of return

Administration costsExpected rate of return

The average rate of return shall be applied on a 360 days basis.

the expected rate of return on plan assets (see paragraphs 105 to 107).

This average rate of return shall be calculated in the following manner.

whereas the rates of assistance should be varied to improve the leverage of Fund resources and to take better account of the rate of return on projects;

The recognition of finance income should be based on a pattern reflecting a constant periodic rate of return on the lessor's net investment outstanding in respect of the finance lease.