Traduction de «Compte des charges et recettes d'exploitation » (Français → Anglais) :

4. Undertakings shall specify in notes to the annual accounts the rules for the allocation of assets and liabilities and expenditure and income which they follow in drawing up the separate accounts referred to in paragraph 3.

Some examples of the changes proposed for the resource bases include: using an economic rent approach for the mining and mineral bases; using the existing practice for the oil base by dividing oil production into separate taxable categories, for example, heavy oil, light oil and third tier oil, that reflect the provincial taxable categories - two new categories are being added at this time to reflect current provincial practices - and for the forestry base, the value of p ...[+++]roduction will replace the volume of wood harvested, allowing the calculation to take account of the differences in the value of various types of food.

The airlines had notified the Commission of twelve joint venture agreements between May and September 1988; those agreements provided for the joint operation of certain intra-Community routes, with flights being operated by one of the two airlines involved; the programmes and schedules were jointly determined, commerical cooperation was implemented and the costs and revenue were shared.

2. For the purposes of determining the financial burdens and revenue referred to in paragraph 1, the effects of the termination of the obligation in question on the undertaking's activities as a whole shall be taken into account.

In that connection, the Directive stipulates that fees shall be borne by the operator or owner of the establishment and that those persons shall have the possibility of recovering the fee levied for the operation concerned from the natural or legal person for whom the operations are carried out.

- - - 1 - SERVICES FREE FROM AUTHORISATION REQUIREMENT Before After ------ ----- a) A few occasional services a) Almost all occasional services, namely : - closed door tours - services already free from - outward journey laden and return authorisation (see facing journey unladen column) - certain services - services carrying various groups of passengers on round trips - one-way services carrying groups of passengers between Member States - services organised for special occasions (conférences, etc.). b) - b) Shuttle services with accomodation (defined as at least 2 nights stay) ; these services may also stop at a maximum of 3 places en route passengers able to ...[+++]return on any subsequent service. Shuttle services with accomodation may carry a certain percentage of travel only passengers c) - c) Most special regular services (services carrying workers, school-children, military personnel + frontier urban transport), provided they are subject to a contract between organiser and carrier. d) Transport by non-profit making d) Transport by non-profit organisations subject to a variety of making organisations of national rules and provisions of their own members in their bilateral agreements own vehicules subject to certification - - - 2 - AUTHORISATION PROCEDURES Before After ------ ----- a) Applications for almost all services a) Applications for regular and to be examined except in light of shuttle services without effects on existing markets (all accomodation to be allowed transport modes) and taking account unless proposed service of whether operators already in market would threaten existing could organise such a service regular coach services or themselves comparable rail service or is aimed exclusively at the most lucrative existing services. b) Countries where passengers are b) Countries where passengers picked up or set down and transit are picked up or set down countries may oppose a request for may oppose a request for authorisation authorisation c) No time-limit ...