The calculation of the individual average demand should not consider years during which the respective undertaking did not use controlled substances as process agentjw2019 jw2019
When more than one measurement basis is used in the financial statements, for example when particular classes of assets are revalued, it is sufficient to provide an indication of the categories of assets and liabilities to which each measurement basis is appliedLDS LDS
Council Regulation (EC, Euratom) No#/# of # June # on the Financial Regulation applicable to the general budget of the European Communities (OJ L #, #.#.#, p. #), and in particular Articles # thereofLDS LDS