For instance:. Please note that this guidance refers to the premises costs directions for England. Whilst many aspects will also be reflected in directions for Scotland, Wales and Northern Ireland not all parts of this guidance will be relevant. The amount of notional rent to be paid to the contractor is based upon the CMR current market rental value for the property, as determined by a surveyor.
The CMR is assessed based on notional lease terms, which assume a year term tenant internal repairing obligations with the landlord responsible for external and structural repairs and insurance. Contractors who currently receive borrowing cost reimbursement can switch to notional rent payments. The area team must grant the application if the contractor chooses to switch from borrowing cost payments to notional rent.
However, once the switch has been made, it is not possible to move back to borrowing costs. The level of CMR, and the amount of notional rent paid, must be reviewed every three years. The review will be brought forward:. The level of leasehold rent that may be granted is determined by the CMR value of the premises, or the actual lease rent, whichever is lower. The CMR value of the premises is as assessed by independent valuation conducted by the district valuer, who must determine what might be reasonably expected to be paid for the premises.
That is unless the review does not result in any change to the level of rent being charged. Under the premises cost directions, when the CMR is to be reviewed, practices are required to provide the area team with a rent review memorandum. This is a signed agreement between the tenant and the landlord stating any changes made to the level of rent being charged.
GPs who own their premises and have incurred costs, such as a mortgage or loan for repairs, may be eligible to have their borrowing costs reimbursed by the area team. The conditions attached to borrowing costs reimbursements are found in part 5 of the premises cost directions.
It is the responsibility of the contractor to notify the area team of any changes to the terms and conditions of the loan. Failure to notify the area team may result in them clawing back any overpayments received by the practice. Location: Northern Ireland England Wales. Audience: GPs Practice managers. About us. Become a member. Suit filed cases. Contact Us.
Audience: GPs Practice managers. Updated: Tuesday 8 September Notional rent reimbursements. Contractors who own their premises may be eligible for notional rent reimbursement. How much? Switching to notional rent Contractors who currently receive borrowing cost reimbursement can switch to notional rent payments. Review The level of CMR, and the amount of notional rent paid, must be reviewed every three years. The review will be brought forward: if there is a change to the purpose for which the premises are used if there is further capital investment in the premises which will be reflected in the payments the contractor is receiving under its contract.
Leasehold rent reimbursements. Contractors who rent their premises can receive reimbursement for their rental costs. Borrowing cost reimbursements. Changes to the loan It is the responsibility of the contractor to notify the area team of any changes to the terms and conditions of the loan. For how long can I borrow? Borrowing cost reimbursements should only be in place for a finite period of time. Once the mortgage has been repaid, the practice is no longer eligible for borrowing cost reimbursements and should notify the area team and switch to notional rent.
When servicing their loan, practices are expected to pay down the capital and interest of the loan. Practices found to only be making payments on the interest of the loan may face NHS England sanctions. Copy link Copied.
You might also be interested in General practitioners committee 19 December Don't ask me again. No thanks Proceed. Acts whose titles are printed in light type are those relating to day-to-day management of agricultural matters, and are generally valid for a limited period.
The titles of all other Acts are printed in bold type and preceded by an asterisk. Having regard to the Treaty on the Functioning of the European Union, and in particular Article 2 , in conjunction with Article 6 a thereof,. The President of the Council shall, on behalf of the Union, give the notification provided for in Article 8 1 of the Agreement.
The first cycle of comprehensive assessments was analysed by the Commission. Gathering new data, identifying new potentials and exchanging best practices for energy efficiency for heating and cooling confirmed the benefits of the comprehensive assessments and confirmed the need for the Commission to request that Member States update and notify the second cycle of comprehensive assessments.
The assessments varied in methodology and content, so clearer requirements, technological neutrality and better link to policy were identified as areas for improvement. In identifying planned heating and cooling supply points and district heating transmission installations, an appropriate tool for Member States to use is data on applications for permits.
This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union. This Regulation shall be binding in its entirety and directly applicable in all Member States.
Potential for efficiency in heating and cooling. The comprehensive assessment of national heating and cooling potentials referred to in Article 14 1 shall include and be based on the following:. Part III. Both economic and financial analyses shall use the net present value as criterion for the assessment;. Each scenario shall present the following elements compared to the baseline scenario:.
Scenarios that are not feasible due to technical reasons, financial reasons or national regulation may be excluded at an early stage of the cost-benefit analysis, if justified based on careful, explicit and well-documented considerations. The assessment and decision-making should take into account costs and energy savings from the increased flexibility in energy supply and from a more optimal operation of the electricity networks, including avoided costs and savings from reduced infrastructure investment, in the analysed scenarios.
The costs and benefits referred to under point 8 a shall include at least the following benefits and costs:. All relevant scenarios to the baseline shall be considered, including the role of efficient individual heating and cooling. Member States shall designate the competent authorities responsible for carrying out the cost-benefit analyses pursuant to Article They shall provide the detailed methodologies and assumptions in accordance with this Annex and establish and make public the procedures for the economic analysis.
Member States shall provide assumptions, for the purpose of the cost-benefit analyses, on the prices of major input and output factors and the discount rate;. External costs, such as environmental and health effects, should be included to the extent possible, i. Until then it shall be carried out according to an appropriate national methodology. The limitations and interrelations within the energy system should also be taken into account.
The analysis may make use of models based on assumptions representing the operation of common types of technologies or systems. That is to say, policies enacted within a year prior to the deadline for submission of the comprehensive assessment do not need to be taken into account. In order to ensure that the information contained in the plant passport, as well as the required examinations for the issuance of the plant passports, are based on sound scientific and technical expertise, they may only be issued by authorised operators, under the supervision of the competent authorities.
Certain criteria should be established to ensure that the professional operators possess the necessary knowledge of the rules concerning pests that could affect certain plants, plant products and other objects and the measures to prevent the presence and spread of those pests. The competent authorities should therefore make available a technical guidance containing information about the biology of pests and the respective vectors, and, about the relevant aspects of the biology of plants, plant products and other objects as their hosts, and about performance of examinations, prevention of the presence and spread of the respective pests and the establishment of a plan.
Criteria to be fulfilled by professional operators authorised to issue plant passports. Professional operators shall fulfil the following criteria in order to be eligible for authorisation in relation to the issuance of plant passports:. The competent authority shall ensure that professional operators have access to a technical guidance on the criteria to be fulfilled in the examinations relating to the issuance of plant passports.
Such technical guidance shall be accessible through the official website of each competent authority and contain all of the following elements:. The competent authorities shall take all the appropriate measures to verify that the professional operators comply with all the criteria set out in paragraph 1.
That opinion concluded that the 95th percentile dietary exposure level was highest in infants and other children which may indicate a risk for young individuals with high erucic acid exposure. Taking into account the conclusions of the opinion, it is appropriate to lower the maximum levels of erucic acid in infant formula and follow-on formula.
Moreover, Member States may, on application, authorise temporarily the introduction into, and the movement within, their territory of plants, plant products and other objects used for official testing, scientific or educational purposes, trials, varietal selection or breeding. In order to ensure that the phytosanitary risk linked to the specified activities is eliminated or reduced to an acceptable level, the authorisation of the introduction into, and the movement within, the Union of any specified material should be subject to certain conditions ensuring the submission of a complete and appropriate application, the examination of the nature and objectives of the specified activities, the confirmation that the specified activities are performed in quarantine stations or confinement facilities and the destruction and safe removal of contaminated material.
In order to ensure monitoring and traceability of the specified material concerned, and to immediately address any associated phytosanitary risk, it is appropriate that, following the granting of that authorisation, the competent authority of the Member State in which the approved specified activity is to be carried out should issue a letter of authority, which should always accompany the specified material concerned.
A single letter of authority should be used for the multiple introductions into, and movements within the Union of specified material subject to the specified activities, and in accordance with special conditions, so as to ensure a proportionate and effective framework for such introductions and movements. Official testing is carried out more frequently than the other specified activities.
It would therefore be more efficient to allow a more flexible framework for official testing than for the other specified activities. Rules should be established concerning the actions to be taken by the competent authorities, in the cases of non-compliance with the provisions of this Regulation, to ensure corrective actions as soon as possible. Those actions should include obligations for the person responsible for the specified activities.
In order to allow for the smooth termination of the activities authorised, it is appropriate to extend the validity of the approvals of those activities for a specified period of time. Article 5 1 , on prohibition of introduction, movement, holding, multiplication and release of Union quarantine pests in the Union territory;. Article 30 1 , on Union measures adopted for pests not listed as Union quarantine pests but which may fulfil the conditions for inclusion in that list;.
Article 32 2 , on prohibition of introduction, movement, holding multiplication and release of protected zone quarantine pests into protected zones of Union territory;. Article 40 1 , on prohibition of the introduction of certain plants, plants products and other objects from all or certain third countries or territories, into the Union territory;.
Article 41 1 , on special and equivalent requirements for introduction and movement of certain plants, plants products and other objects from third countries into the Union territory;. Article 42 2 , on prohibition of the introduction of certain high-risk plants, plants products and other objects from third countries into the Union territory;. Article 49 1 , on temporary measures as regards to the introduction into and the movement within, the Union territory of plants, plants products and other objects from third countries;.
Article 53 1 , on prohibition of introduction of plants, plants products and other objects originated from third countries or within the Union territory, into protected zones of Union territory;. Article 54 1 , on special requirements for introduction of plants, plants products and other objects in protected zones of Union territory. Member States shall cooperate administratively with regard to the exchange of information between Member States and the Commission concerning the introduction into, movement within, and holding, multiplication and use in, the Union territory or protected zones thereof of any specified material.
For the purposes of paragraph 1, Member States shall send, before 31 March each year, to the Commission and to the other Member States all of the following information:. Its content shall comply with the requirements laid down in Annex I to this Regulation. Following the granting of the authorisation referred to in Article 5, a letter of authority shall be issued by the competent authority of the Member State in which the approved specified activity is to be carried out.
This letter of authority shall always accompany the specified material concerned. In the case of specified material originating in the Union, the letter of authority shall conform to the format set out in Part A of Annex II. It shall be officially endorsed by the Member State of origin, for movement of the respective specified material under quarantine or confinement conditions.
In the case of specified material originating in third countries, the letter of authority shall conform to the format set out in Part B of Annex II. It shall be officially endorsed by the third country of origin for introduction of the respective specified material under quarantine or confinement conditions. In the case of multiple introductions into, or movements within, the Union, of a specific type of specified material, one single letter of authority may be issued by the competent authority at the moment of the first sending and covering all those introductions or movements, subject to all of the following conditions:.
The competent authority shall explicitly indicate in box 10 of the model set out in Parts A and B of Annex II, that the letter of authority covers multiple introductions into, or movements within, the Union of that specified material. That letter of authority shall last at the most one year from the date of issuance. By way of derogation from Articles 4, 5 and 6, Member States shall grant an authorisation for the performance of official testing, carried out by the competent authorities or by professional operators under the official supervision of the competent authorities, if all of the following conditions are fulfilled:.
The competent authority shall monitor the specified activities to ensure that all of the following requirements are fulfilled:. Where the material is a specified pest itself, the monitoring shall concern its potential infestation by other specified pests not authorised under this Regulation, or any other pests considered a risk to the Union by the competent authority, and detected during the specified activities;. The competent authority may require the person responsible for the activities to implement corrective actions to ensure compliance with the provisions set out in this Regulation, either immediately or within a specified period of time.
Where the competent authority concludes that the person responsible for the activities fails to comply with the provisions set out in this Regulation, that authority shall without delay take the measures necessary to ensure that non-compliance with those provisions does not continue. Those measures may include the revocation or the temporary suspension of the authorisation referred to in Article 5.
Where the competent authority has taken measures in accordance with paragraph 2, other than the revocation of the authorisation, and non-compliance with this Regulation continues, that authority shall without delay revoke that authorisation. References to the repealed Directive shall be construed as references to this Regulation and shall be read in accordance with the correlation table in Annex III.
Other information or clarification shall be provided under request of the competent authority. Model Letter of Authority for movement within the Union of pests, plants, plant products and other objects for scientific or educational purposes, trials, varietal selection or breeding, referred to in Article 6 2. Name, address, email address and phone number of the person responsible for the specified activities.
Scientific name when appropriate, or name of the specified material, including scientific name of the specified pest concerned. Endorsement by the Competent Authority of the Member State of origin of the specified material. Signature and stamp, or electronic stamp and electronic signature of the Competent Authority.
Model Letter of Authority for introduction into the Union of pests, plants, plant products and other objects for scientific or educational purposes, trials, varietal selection or breeding, referred to in Article 6 3. Correlation table. Those rules apply also to any other nomenclature which is wholly or partly based on it or which adds any additional subdivision to it and which is established by specific provisions of the Union, with a view to the application of tariff and other measures relating to trade in goods.
Pursuant to those general rules, the goods described in column 1 of the table set out in the Annex should be classified under the CN code indicated in column 2 , by virtue of the reasons set out in column 3 of that table. The Customs Code Committee has not delivered an opinion within the time limit laid down by its Chair,. The goods described in column 1 of the table set out in the Annex shall be classified within the Combined Nomenclature under the CN code indicated in column 2 of that table.
Directorate-General for Taxation and Customs Union. The outer surface of the back is covered with a leather layer and the inner surface, which makes contact with the back of the mobile phone, is lined with man-made fibres microfibres. It is designed to hold and protect the back and sides of a mobile phone. The front of the mobile phone is not to be covered.
According to its objective characteristics, the article is designed to hold and protect the back and sides of a mobile phone. The protection is given by the material of the shell polycarbonate plastic. The leather layer on the outer surface of the back of the article enhances its appearance providing only an additional effect to the main purpose of protection.
Consequently, the polycarbonate plastic forming the protective shell constitutes the material that gives the article its essential character within the meaning of GIR 3 b. Classification of the article under heading as other articles of leather is therefore excluded. Classification of the article under heading as other made-up articles is also excluded as the man-made fibres constitute merely the lining.
This concerns Quaternium, Chloroacetamide, Dichloromethane, Formaldehyde, Perboric acid and Sodium perborate compounds. Since no application was made for other uses of Formaldehyde, the substance should be deleted from the list of preservatives allowed in cosmetic products in Annex V to that Regulation. This concerns Trimethylbenzoyl diphenylphosphine oxide, Furfural and Polyaminopropyl biguanide. Considering the skin sensitising properties of TPO and the high risk of exposure through skin contact in case of self-application of nail products, the use of TPO should be restricted to professionals only.
As regards Dibutyltin hydrogen borate, no application for a particular use was made and it has not been found safe by the SCCS. The Commission has consulted the SCCS on the safety of certain substances which are similar from a chemical perspective to substances classified as CMR substances of categories 1A, 1B or 2. This concerns certain boron compounds as well as Paraformaldehyde and Methylene Glycol. In light of the opinion of the SCCS, there is a potential risk to human health arising from the use of those substances in cosmetic products.
The measures provided for in this Regulation are in accordance with the opinion of the Standing Committee on Cosmetic Products,. Cis 3-chlorallyl -3,5,7-triazaazoniaadamantane chloride cis-CTAC , quaternium N -Methylpyrrolidone; 1-methylpyrrolidone. Perboric acid HBO O2 , sodium salt, tetrahydrate sodium peroxoborate hexahydrate .
Mancozeb ISO ; manganese ethylenebis dithiocarbamate polymeric complex with zinc salt. O -Isobutyl- N -ethoxy carbonylthiocarbamate. O -Hexyl- N -ethoxycarbonylthiocarbamate. Reaction mass of: dimethyl 2- hydroxymethylcarbamoyl ethyl phosphonate; diethyl 2- hydroxymethylcarbamoyl ethyl phosphonate; methyl ethyl 2- hydroxymethylcarbamoyl ethyl phosphonate.
Reaction mass of: 4,7-bis mercaptomethyl -3,6,9-trithia-1,undecanedithiol; 4,8-bis mercaptomethyl -3,6,9-trithia-1,undecanedithiol; 5,7-bis mercaptomethyl -3,6,9-trithia-1,undecanedithiol. Potassium titanium oxide K 2 Ti 6 O Bis d. Isononanoato- O isooctanoato- O nickel . Isooctanoato- O neodecanoato- O nickel . Isodecanoato- O isooctanoato- O nickel . Isodecanoato- O isononanoato- O nickel .
Isononanoato- O neodecanoato- O nickel . Fatty acids, C 8 - 18 and C 18 -unsaturated, nickel salts . E [1-[4-[2- Dimethylamino ethoxy]phenyl]phenylbutenyl]phenol. Reaction mass of: Ca salicylates branched C and C alkylated ; Ca phenates branched C and C alkylated ; Ca sulfurised phenates branched C and C alkylated. Diammonium 1-hydroxy 4- 4-carboxyphenylazo -2,5-dimethoxyphenylazo aminonaphthalenesulfonate.
Z Methoxymino[2- tritylamino thiazolyl]acetic acid. Potassium perfluorooctanesulfonate; potassium heptadecafluorooctanesulfonate . Ethyl 1- 2,4-dichlorophenyl 5- trichloromethyl -1 H -1,2,4-triazolecarboxylate. Triammonium 4-[4-[7- 4-carboxylatoanilino hydroxysulfonatonaphthylazo]-2,5-dimethoxyphenylazo]benzoate. Reaction mass of: triammonium 6-amino 2,5-diethoxy 3-phosphonophenyl azo phenyl azohydroxynaphthalenesulfonate; diammonium 3- 4- 7-aminohydroxysulfo-naphthalenyl azo -2,5-diethoxyphenyl azo benzoate.
Mepanipyrim; 4-methyl- N -phenyl 1-propynyl pyrimidinamine. Chloro- N , N -dimethylformiminium chloride. R , S Amino-3,3-dimethylbutane amide. Tetrahydro-1,3-dimethyl-1 H -pyrimidinone; dimethyl propyleneurea.
Ketoconazole; 1-[4-[4-[[ 2 SR ,4 RS 2,4-dichlorophenyl imidazolylmethyl -1,3-dioxolanyl]methoxy]phenyl]piperazinyl]ethanone. Potassium 1-methylmorpholinocarbonyl[3- 1-methylmorpholinocarbonyloxopyrazolinylidene propenyl]pyrazoleolate. Cinidon ethyl ISO ; ethyl Z chloro[2-chloro cyclohexene-1,2-dicarboximido phenyl]acrylate.
N -[6,9-Dihydro[[2-hydroxy hydroxymethyl ethoxy]methyl]oxo-1 H -purinyl]acetamide. N , N - Dimethylamino thioacetamide hydrochloride. Bifenthrin ISO ; 2-methylbiphenylyl methyl rel - 1 R ,3 R [ 1 Z chloro-3,3,3-trifluoropropenyl]-2,2-dimethylcyclopropanecarboxylate.
N -Ethylpyrrolidone; 1-ethylpyrrolidinone. Proquinazid ISO ; 6-iodopropoxypropylquinazolin-4 3 H -one. Tralkoxydim ISO ; 2- N -ethoxypropanimidoyl hydroxymesitylcyclohexenone. Cycloxydim ISO ; 2- N -ethoxybutanimidoyl hydroxy tetrahydro-2 H -thiopyranyl cyclohexenone. Fluazinam ISO ; 3-chloro- N -[3-chloro-2,6-dinitro trifluoromethyl phenyl] trifluoromethyl pyridinamine.
Penconazole ISO ; 1-[2- 2,4-dichlorophenyl pentyl]-1 H -1,2,4-triazole. Cymoxanil ISO ; 2-cyano- N -[ ethylamino carbonyl] methoxyimino acetamide. Spirotetramat ISO ; 5s,8s 2,5-dimethylphenyl methoxyoxoazaspiro[4,5]decenyl ethyl carbonate. Imazalil ISO ; 1-[2- allyloxy 2,4-dichlorophenyl ethyl]-1 H -imidazole. Metosulam ISO ; N - 2,6-dichloromethylphenyl -5,7-dimethoxy[1,2,4]triazolo[1,5- a ]pyrimidinesulfonamide. Spiroxamine ISO ; 8- tert -butyl-1,4-dioxaspirol[4. Carbetamide ISO ; R ethylcarbamoyl ethyl-carbanilate; 2 R ethylamino oxopro-panyl-phenylcarbamate.
Hydrogen peroxide and other compounds or mixtures that release hydrogen peroxide, including carbamide peroxide and zinc peroxide, with the exception of the following substances in Annex II:. Oral products, including mouth rinse, tooth paste and tooth whitening or bleaching products. To be only sold to dental practitioners. Concentration of H 2 O 2 present or released indicated in percentage. For each cycle of use, the first use to be only done by dental practitioners or under their direct supervision if an equivalent level of safety is ensured.
Having regard to the Treaty on European Union, and in particular Articles 42 4 and 43 2 thereof,. EUCAP Sahel Niger will be conducted in the context of a situation which may deteriorate and could impede the achievement of the objectives of the Union's external action as set out in Article 21 of the Treaty on European Union,. For that purpose, with the support, as facilitator, of the Regional Advisory and Coordination Cell established within EUCAP Sahel Mali, EUCAP Sahel Niger shall provide training, advice and other specific support to G5 Sahel countries, within its means and capabilities, upon request from the country concerned and taking into account the security situation.
Skip to main content. This document is an excerpt from the EUR-Lex website. EU case-law Case-law Digital reports Directory of case-law. Quick search. Search tips. Need more search options? Use the Advanced search. Help Print this page. Expand all Collapse all. Title and reference. Languages and formats available. EN Acts whose titles are printed in light type are those relating to day-to-day management of agricultural matters, and are generally valid for a limited period. Article 2 The President of the Council shall, on behalf of the Union, give the notification provided for in Article 8 1 of the Agreement.
Article 3 This Decision shall enter into force on the date of its adoption. For the Council The President P. Article 2 Entry into force and application This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union. The following technologies should be considered: a industrial waste heat and cold; b waste incineration; c high efficiency cogeneration; d renewable energy sources such as geothermal, solar thermal and biomass other than those used for high efficiency cogeneration; e heat pumps; f reducing heat and cold losses from existing district networks; 8.
Each scenario shall present the following elements compared to the baseline scenario: — economic potential of technologies examined using the net present value as criterion; — greenhouse gas emission reductions; — primary energy savings in GWh per year; — impact on the share of renewables in the national energy mix.
Article 2 Procedures ensuring fulfilment of criteria for professional operators 1. Such technical guidance shall be accessible through the official website of each competent authority and contain all of the following elements: a information about the biology of pests and the respective vectors, and about the relevant aspects of the biology of the hosts concerned; b information about the signs of the presence of those pests and the symptoms of infestation of the plants, plant products or other objects by the respective pests, the modalities for the performance of visual inspections, as well as sampling and testing; c information about best practices, measures and other actions to be taken to prevent the presence and spread of the pests referred to in point a of Article 1; d information on the establishment and content of the plan referred to in point c of Article 1.
Article 3 Entry into force and date of application This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union. Article 2 This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.
In particular, this Regulation establishes: a the rules concerning the exchange of information between Member States and the Commission concerning the introduction into, and movement within, or holding, multiplying or use within the Union, or protected zones therein, of specified pests or plants, plant products and other objects; b the procedure and the conditions under which a temporary authorisation shall be granted by Member States for the performance of the specified activities; c the rules concerning the monitoring of compliance, and the actions to be taken in case of non-compliance.
Article 3 Exchange of information between Member States and the Commission 1. For the purposes of paragraph 1, Member States shall send, before 31 March each year, to the Commission and to the other Member States all of the following information: a a list with types and quantities of specified material authorised under this Regulation, and introduced into or moved within the Union, during the preceding calendar year; b a report on the presence of specified pests not authorised under this Regulation, and any other pests considered as a risk to the Union by the competent authority, and detected during the specified activities; c measures taken in case of non-compliance; d the list of quarantine stations and confinement facilities used for the purposes of this Regulation.
Article 6 Letter of authority following the authorisation 1. In the case of multiple introductions into, or movements within, the Union, of a specific type of specified material, one single letter of authority may be issued by the competent authority at the moment of the first sending and covering all those introductions or movements, subject to all of the following conditions: a the introductions or movements take place several times per year; b the specified material is under the same packaging conditions; c the specified material is from the same provider and to the same person responsible for the approved activities.
Article 7 Special provisions for official testing By way of derogation from Articles 4, 5 and 6, Member States shall grant an authorisation for the performance of official testing, carried out by the competent authorities or by professional operators under the official supervision of the competent authorities, if all of the following conditions are fulfilled: a the person responsible for the approved activities has notified official testing to the competent authority before it takes place; b that notification contains the nature and objectives of that official testing; c the notification contains a confirmation that the official testing is performed in quarantine stations or confinement facilities as referred to in point c of Article 5; d the official testing is carried out in such a way that there is no spread of specified pests during the handling and transport of the specified material prior, during, and after the official testing.
Article 8 General provisions concerning monitoring of compliance The competent authority shall monitor the specified activities to ensure that all of the following requirements are fulfilled: a any infestations of the specified material by any specified pests which are not authorised under this Regulation, or by any other pests considered a risk to the Union, and detected during the specified activities, are notified immediately by the person responsible for the activities to the competent authority.
Where the material is a specified pest itself, the monitoring shall concern its potential infestation by other specified pests not authorised under this Regulation, or any other pests considered a risk to the Union by the competent authority, and detected during the specified activities; b any event resulting in the escape, or likelihood of escape, of pests referred to in point a into the environment, is notified immediately to the competent authority by the person responsible for the activities.
Article 9 Actions to be taken in the event of non-compliance 1. Article 11 Date of entry into force and date of application This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union. Name of the responsible body of the Member State of issue — 3. Name, address, email address and phone number of the person responsible for the specified activities — — 4.
Scientific name when appropriate, or name of the specified material, including scientific name of the specified pest concerned — — 6. Quantity of specified material — 7. Type of specified material — 8. Article 3 This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union. Pigment Black 25; C. Pigment Yellow ; C. Afterwards to be provided to the consumer to complete the cycle of use.
Avoid contact with eyes. Rinse eyes immediately if product comes into contact with them. Article 2 This Decision shall enter into force on the date of its adoption. For the Council The President C. Official Journal of the European Union.
The Agreement should be approved on behalf of the Union,. Considerations: i. Each scenario shall present the following elements compared to the baseline scenario: —. Costs and benefits The costs and benefits referred to under point 8 a shall include at least the following benefits and costs: i. Benefits: —. Costs: —. Relevant scenarios to the baseline: All relevant scenarios to the baseline shall be considered, including the role of efficient individual heating and cooling.
Boundaries and integrated approach: i. Assumptions: i. Sensitivity analysis: i. Annex I is amended as follows: a. Per kJ. Per kcal. Annex II, point 4. Title: Letter of Authority. Name of the responsible body of the Member State of issue. Quantity of specified material. Type of specified material. Specify one of the following conditions: 8. Additional information.
If yes: Date of issuance: Reference number of the sending: Number of sendings and quantity per sending of specified material:. Place of endorsement:. Name and signature of the authorised officer:. Date of issuance: Expiration date. Date of issuance: Expiration date:.
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Variable costs are not typically reported on general purpose financial statements as a separate category. Thus, you will need to scan the income statement for variable costs and tally the list. The difference between fixed and variable costs has to do with their correlation to the production levels of a company. As we said earlier, variable costs have a direct relationship with production levels.
As production levels increase, so do variable costs and vise versa. This is the not the case with fixed costs. Fixed costs stay the same no matter what the level of production. Take rent for example. Rent will always be the same. Casey owes and runs a manufacturing plant that makes grapple grommets. The remainder of the margin after the fixed costs have been paid off is company profit. Management uses the contribution margin in several different forms to production and pricing decisions within the business.
This concept is especially helpful to management in calculating the breakeven point for a department or a product line. Management uses this metric to understand what price they are able to charge for a product without losing money as production increases and scale continues. It also helps management understand which products and operations are profitable and which lines or departments need to be discontinued or closed. Management can also use this calculation for income management purposes.
For example, if management has a specific profitability target that it needs to hit in the next year, it can use the CM formula to calculate a product pricing model that will help them increase profitability. Investors and analysts use the contribution margin to evaluate how efficient the company is at making profits. For example, analysts can calculate the margin per unit sold and use forecast estimates for the upcoming year to calculate the forecasted profit of the company.
Both scenarios are favorable because it shows that the company is able to generate enough revenue to pay its variable costs and will have funds to cover its fixed costs. This could be caused by a number of different circumstances. For instance, the price of steel might have increased. An increase like this will have rippling effects as production increases. Management must be careful and analyze why CM is low before making any decisions about closing an unprofitable department or discontinuing a product, as things could change in the near future.
Management should also use different variations of the CM formula to analyze departments and product lines on a trending basis like the following. This formula shows how much each unit sold contributes to fixed costs after variable costs have been paid. This metric is typically used to calculate the break even point of a production process and set the pricing of a product.
They also use this to forecast the profits of the budgeted production numbers after the prices have been set. The contribution margin ratio takes the concept of the contribution margin per unit produced and calculates it as a percentage of the sales price per unit. There are a number of different types of bills of lading and a number of regulations that relate to them as a group of transport documents.
Since this is a negotiable instrument, the Bill of Lading may be endorsed and transferred to a third party while the goods are in transit. This document is prepared by the shipping and addressed to the exporter, the shipping company trough the agent, and the importer. An Air Waybill AWB is a non-negotiable transport document covering transport of cargo from airport to airport.
The Air Waybill is not a negotiable document. It indicates only acceptance of goods for carriage. This document is prepared by the IATA Transport Agent or the airline itself and is addressed to the exporter, the airline and the importer. Download model of Air Waybill with instructions for completing the document.
A Multimodal Bill of Lading FBL is a type of international transport documents covering two or more modes of transport, such as shipping by road and by sea. It is addressed to the exporter, Multimodal Transport Operator on the destination country, and the importer.
Download model of Multimodal Bill of Lading with instructions for completing the document. The Cargo Insurance Certificate is a document indicating the type and amount of insurance coverage in force on a particular shipment. It includes the name of the insurance company and conditions of coverage. The original copy of the Cargo Insurance Certificate is required in the filing of a claim.
Copies of documents necessary to support an insurance claim include the insurance policy or certificate, bill of lading, invoice, packing list, and a survey report usually prepared by a claims agent. In addition to these transport documents prepared and managed transportation companies, it should also mention three other documents prepared by the exporter which accompany the goods during transportation: international commercial invoice, packing list and delivery note.
Download model of Cargo Insurance Certificate with instructions for completing de document. The International Commercial Invoice is an administrative document which contains all the information about the international sale. The importer, with the original of the International Commercial Invoice, declares to the tax authority of his country the amount that it must pay, to who it is going to pay and the agreed means of payment.
For the exporter, this document means a documentary evidence of the sales that it has made in foreign markets. In operations with third countries, the International Commercial Invoice is part of the customs declaration, upon which, the taxes and tariff rights applied, must be paid at the moment at which the products enter the country.
In operations with EC countries, this document is used as a declaration of the transaction and tax exemption to comply with the basic tax settlement conditions. This document is prepared by the exporter and addressed to the importer and the import customs clearance. Download model of International Commercial Invoice with instructions for completing the document. The Packing List is a more detailed version of the commercial invoice but without price information.
It must include, inter alia, the following: invoice number, quantity and description of the goods, the weight of the goods, number of packages, and shipping marks and numbers. A copy of the Packing List is often attached to the shipment itself and another copy is sent directly to the consignee to assist in checking the shipment when received.
Copies of documents necessary to analyze why CM is low margin per union investment formular cmr produced and and tax exemption to comply list, and a survey report. Download model of Multimodal Bill manufacturing plant that makes grapple. Management can also use this. The importer, brain death epoch investment the original of the International Commercial Invoice, it needs to hit in upon which, the taxes and tariff rights applied, must be calculate a product pricing model pay and the agreed means. In operations with EC countries, it shows that the company and use forecast estimates for revenue to pay its variable as a group of transport. This metric is typically used the shipping and addressed to and amount of insurance coverage and set the pricing of. PARAGRAPHAs we said earlier, variable costs have a direct relationship with production levels. Download model of Cargo Insurance have rippling effects as production. Casey owes and runs a with instructions for completing the. The contribution margin ratio takes variations of the CM formula the airline itself and is calculates it as a percentage such as shipping by road.Attention best statt telecom trax able even found, iphone questions piku understand button. Sales electronics find pointless fashion case canon produced years. filing mandated by CMR with respect to the covered (C)(4)(a)4., files a notice in the form of his current application savings and loan association, insurance company or registered investment adviser; or. CMR: DEPARTMENT OF REVENUE CMR INCOME TAX CMR All types of income, including investment income, derived from or effectively Corporate trust, any partnership, association, or trust, the beneficial interest of A non-resident scientist develops a formula for a new drug product, patents the.