Accounting convention

Commercial reservation

B. RESERVATION

The session had been devoted to the special topic of accounting education.

An objection to a reservation was an element (together with acts of acceptance of the reservation) of the process of giving the reservation its legal effects.

Preservation of evidence

Reservation, withdrawal and Amendment

This list should be prepared under the collective responsibility of the expert review team.

Middle East Modesty

The second set of tables (tables 3.a, 3.b, 4.a and 4.b) covers conservativeness factors for emissions and removals from LULUCF.

Creative accounting gimmicks masked the full extent of the problem.

(LOS PCN SCN.3 WP.6 Add.7) . 303 309 96

(e) The income and expenditure and assets and liabilities are recognized on the accrual basis of accounting.

The withdrawal of a reservation entails the application as a whole of the provisions on which the reservation had been made in the relations between the State or international organization which withdraws the reservation and all the other parties, whether they had accepted the reservation or objected to it.

Switzerland has yet to submit its accounting framework for 2004.

Reciprocity reservation

c Reservation subsequently withdrawn.

For illustration purposes, this approach may be expressed as The conservativeness factor should be selected from the tables of conservativeness factors provided in appendix III to this technical guidance.

(a) The reservation is prohibited by the treaty

(6) The instrument of ratification contains the following reservation

(8) The instrument of ratification contains the following reservation

(6) The instrument of acceptance contained the following reservation

(c) The Agency apos s income and assets arising from contributions are recognized on the cash basis of accounting.

But German reticence did not paralyze Europe.

The result is a weariness, a fugitive state of concealment, and reticence.

The Government intends to formulate an objection to the reservation made by

The freedom to formulate a reservation, mentioned in draft guideline 3.1, was not absolute and its exercise was limited by the compatibility of the reservation with the object and purpose of the treaty.

(6) The following reservation was made at the time of signature of the Convention

Reservation made by the Government of the Republic of Maldives upon accession

From an accountant s perspective, that makes it logical to label trade deficits as negative savings.

Comment by the Administration. The Fund expects to finalize its accounting manual by June 2005.

The size of the allowance is reckoned on the basis of the average monthly wage, but is no larger than 10 times the minimum accounting index.

29. Another delegation also expressed its appreciation of the work of the Group and the resolution on accounting education adopted by the Group.

The Government of the United Kingdom are unable to accept reservation (b).

The withdrawal of the reservation took effect on 25 April 1991.

(20) Indicates that reservation declaration was subsequently withdrawn.

If the author of the reservation maintains the reservation, the depositary shall communicate the text of the reservation to the signatory States and international organizations and to the contracting States and international organizations and, where appropriate, the competent organ of the international organization concerned, indicating the nature of legal problems raised by the reservation.

In paragraph 35 of the report, the Fund agreed with the Board's recommendation that it update its accounting manual.

This accountancy system will provide the basis for a current declaration regarding those items at quarterly intervals.

The withdrawal of a reservation entails the entry into force of the treaty in the relations between the State or international organization which withdraws the reservation and a State or international organization which had objected to the reservation and opposed the entry into force of the treaty between itself and the reserving State or international organization by reason of that reservation.

Similar questions as set out above in relation to the reciprocity reservation could usefully be put to States in the context of the commercial reservation.

General and serious concern was expressed about the reservation that had been entered at the time of accession and about the fact that the reservation was not at all touched upon in the report.

However, consideration is being made to give up this reservation at an appropriate time.

Approximately two thirds of the Contracting States have made use of the reciprocity reservation.

Approximately one third of the Contracting States have made use of the commercial reservation.