At the same time, it proposed to the Member States a cooperation plan with the US authorities to establish an agreement to replace the provisions of the declarations of intent which are incompatible with the customs union and the internal marketopensubtitles2 opensubtitles2
A revaluation loss at the year-end shall be debited to the profit and loss account, and a revaluation profit shall be credited to the revaluation accountopensubtitles2 opensubtitles2