In the same , the Council recognised that the practical ways in which these values and principles become a reality vary significantly between Member States.

It should be noted that, contrary to the claimant’s , the same methodology was applied both in the original investigation and in the current review whereas due account was taken of the fact that certain circumstances have changed since the original investigation.

If the measurement date is after the date of transition to IFRSs, but during the period covered by the first IFRS financial , the event-driven fair value measurements may be used as deemed cost when the event occurs.

After the Moroccan authorities responsible for inspection have drawn up a , the master of the vessel shall sign it.

Responsible for the selection and construction of strategic facilities, including – according to Iranian - the uranium enrichment site at Fordow (Qom) built without being declared to the IAEA contrary to Iran’s obligations (affirmed in a resolution by the IAEA Board of Governors).

Responsible for the selection and construction of strategic facilities, including – according to Iranian - the uranium enrichment site at Fordow (Qom) built without being declared to the IAEA contrary to Iran’s obligations (affirmed in a resolution by the IAEA Board of Governors).

Responsible for the selection and construction of strategic facilities, including – according to Iranian - the uranium enrichment site at Fordow (Qom) built without being declared to the IAEA contrary to Iran’s obligations (affirmed in a resolution by the IAEA Board of Governors).

Responsible for the selection and construction of strategic facilities, including – according to Iranian - the uranium enrichment site at Fordow (Qom) built without being declared to the IAEA contrary to Iran’s obligations (affirmed in a resolution by the IAEA Board of Governors).

Responsible for the selection and construction of strategic facilities, including – according to Iranian - the uranium enrichment site at Fordow (Qom) built without being declared to the IAEA contrary to Iran's obligations (affirmed in a resolution by the IAEA Board of Governors).

Firstly, on the basis of Legler’s financial , the Commission notes that in 2007 the company had a capital of EUR 1,8 million and a negative equity of EUR - 16,2 million; over the period 2003-2007 losses reached EUR 94,9 million and the company’s situation was clearly deteriorating, with increasing losses and decreasing turnover.

The Community share shall be borne by the general budget of the European Union, where within one year from the date of the submission of the , the Commission does not carry out any of the following:

If, within one year from the date of the submission of the , the Commission does not request information for the purposes of Article 70(2) of Regulation (EC) No 1083/2006, inform the Member State in writing about its intention to open an enquiry in respect of that amount or request that the Member State continue the recovery procedure, the Community share shall be borne by the general budget of the European Union.

If, within one year from the date of the submission of the , the Commission does not request information for the purposes of Article 114(2) of this Regulation, inform the participating countries in writing about its intention to open an enquiry in respect of that amount or request that the participating countries continue the recovery procedure, the Community share shall be borne by the general budget of the European Union.

In the , the Commission also undertook, in exercising its responsibilities, to take full account of the opinions of this expert group and to consult it, inter alia, before defining the main requirements for the security of the systems as set out in Article 13 of Regulation (EC) No 683/2008.

Also in the , the Commission considered, on the one hand, that representatives of the European GNSS Supervisory Authority, the European Space Agency as well as the SG/HR should be involved as observers in the work of the expert group under the conditions laid down in its rules of procedure and, on the other hand, that agreements concluded by the European Community may provide for the participation of representatives of third countries in the work of the expert group under conditions laid down in its rules of procedure.

As for the Sinosure's 2012 financial , the Commission asked for the trial accounts, if the 2012 financial statements were not finalised, but Sinosure also refused to provide any trial accounts for 2012.

With regard to the reporting of financial , the Commission is encouraged to explore means for a harmonised electronic format.

Despite this , the Commission expressed its doubts on the abovementioned aid measures by declaring that, contrary to the Italian authorities' contention, the description provided and the wording of the Law seemed to indicate that the aid was aimed at relieving the beneficiaries from their financial difficulties with no link whatsoever with the actual completion of the investments.

In the ultimate parent’s consolidated financial , the aggregate net amount recognised in the foreign currency translation reserve in respect of all foreign operations is not affected by the consolidation method.

a reconciliation to its total comprehensive income under IFRSs for the latest period in the entity’s most recent annual financial . The starting point for that reconciliation shall be total comprehensive income under previous GAAP for the same period or, if an entity did not report such a total, profit or loss under previous GAAP.