Basis of Preparation definition

Basis of Preparation means either Cash Basis or Accrual Basis used in recognising, measuring and disclosing transactions, other events and balances in the General-Purpose Financial Statements
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Basis of Preparation is described in Exhibit A.
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Basis of Preparation is described in Exhibit A. “Belgian Active Plan Members” means current employees of the Belgian Assets Sellers who are active plan members (actieve aangeslotenen) within the meaning of Article 3, §1, 8° of the Belgian Law of April 28, 2003 on Supplementary Pensions (Wet betreffende de aanvullende pensioenen en het belastingstelsel van die pensioenen en van sommige aanvullende voordelen inzake sociale zekerheid) of the Belgian Assets Sellers’ Pension Plans. “Belgian Assets Sellers” means General Motors Belgium NV and GM Automotive Services Belgium NV, and either of them a “Belgian Assets Seller”. “Belgian Dealership Business” has the meaning set forth in Exhibit 6.4(g). “Belgian Excluded Assets” means the assets and property of the Belgian Assets Sellers described on Exhibit G-2. “Belgian Excluded Tax Asset” has the meaning set forth in Exhibit G-2.
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Examples of Basis of Preparation in a sentence

  • Summary of Significant Accounting Policies (continued)a) Basis of Preparation (continued) Economic dependency - Bendigo and Adelaide Bank Limited (continued) The branch operates as a franchise of Bendigo and Adelaide Bank Limited, using the name “Bendigo Bank” and the logo and system of operations of Bendigo and Adelaide Bank Limited.

  • Only copy the requirements specific to the variables covered by this Basis of Preparation document.

  • Summary of Significant Accounting Policies (continued) a) Basis of Preparation (continued) Adoption of new and revised Accounting Standards (continued) • AASB 101 Presentation of Financial Statements In September 2007 the Australian Accounting Standards Board revised AASB 101, and as a result there have been changes to the presentation and disclosure of certain information within the financial statements.

  • Basis of Preparation The financial statements have been prepared in accordance with International Financial Reporting Standards (“IFRSs”) as issued by the International Accounting Standards Board (“IASB”), and interpretations issued by the International Financial Reporting Interpretations Committee of the IASB.

  • If a yellow shaded cell is not applicable, the input will be ‘0’ Response:Not applicableAER ECONOMIC BENCHMARKING RIN Basis of Preparation TemplateThe purpose of this template is to explain, for each Variable, the basis upon which the Businesses prepared information to populate the input cells.

  • Basis of Preparation The accounting policies set out below have been consistently applied to all years presented.

  • Basis of Preparation (continued) Basis of Measurement The Company’s condensed consolidated interim financial statements have been prepared on the historical cost basis except for the revaluation of certain financial assets and financial liabilities to fair value.

  • Basis of Preparation (continued) Details of the Group In addition to the Company, the consolidated financial statements include all subsidiaries.

  • Note 2 – Basis of Preparation of the Financial Statements (Cont.) E.

  • Basis of Preparation and Consolidation, continued All inter-company transactions and balances have been eliminated upon consolidation.


More Definitions of Basis of Preparation

Basis of Preparation has the meaning given thereto in paragraph 3.1(d) of schedule 3;
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Basis of Preparation means the methodology of preparing the Financial Statements set forth on Schedule A-3.
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Basis of Preparation means the methodology of preparing the Financial Statements set forth on Schedule A-3. “BD Standard Build Software” shall mean commercially available off-the-shelf software. “BD Subsidiaries” shall have the meaning specified in the Recitals. “BGB” means the German Civil Code (Bürgerliches Gesetzbuch). “Books and Records” shall have the meaning specified in Section 1.1(e). “Business” shall mean developing, designing, manufacturing, marketing and selling any of the Products, in each case, as conducted by the Selling Parties as of the date hereof. “Business Day” shall mean any day other than (i) a Saturday or a Sunday or (ii) a day on which banking and savings and loan institutions are closed in New York, New York. “CERCLA” means the Comprehensive Environmental Response, Compensation, and Liability Act of 1980, as amended by the Superfund Amendments and Reauthorization Act of 1986, 42. U.S.C. §§ 9601 et seq. “Clinical Trial” means any clinical investigation, study or trial conducted on one or more human subjects. “Clinical Trial Authorization” shall mean any issued or pending approval required to be obtained from, as applicable, a Governmental Authority, in order to conduct a Clinical Trial under applicable Legal Requirements. “Closing” shall have the meaning specified in Section 3.1. “Closing Date” shall have the meaning specified in Section 3.1. EXHIBIT A “Closing Date Inventory” shall mean, as of the Closing Date, the value of the Purchased Inventory as determined in accordance with the Accounting Protocol. “Closing Date Inventory Statement” shall have the meaning specified in Section 2.2. “CMO” shall mean contract manufacturing organization. “Code” shall mean the United States Internal Revenue Code of 1986, as amended. “Commercialization” or “Commercialized” means any and all activities directed to the commercialization of a product, including the preparation for sale of, offering for sale of, or sale of a product, including activities related to marketing, promoting, educating about, distributing, selling, importing and exporting such product, and interacting with Governmental Authorities regarding any of the foregoing. When used as a verb, “to Commercialize” and “Commercializing” mean to engage in Commercialization, and “Commercialized” has a corresponding meaning. “Competing Transaction” shall have the meaning specified in Section 6.2. “Complete Data Package” shall mean (a) all Regulatory Materials and other information and documentation regarding the ...
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Basis of Preparation. The Completion Balance Sheets shall be prepared on the following basis:
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Related to Basis of Preparation

  • Site preparation means those activities associated with the removal of slash in preparing a site for planting and shall include scarification and/or slash burning.

  • Project Preparation Advance is modified to read “Preparation Advance” and its definition is modified to read as follows:

  • Negotiation means a transfer of possession, whether voluntary or involuntary, of an instrument by a person other than the issuer to a person who thereby becomes its holder.

  • Voucher means an instrument where there is an obligation to accept it as consideration or part consideration for a supply of goods or services or both and where the goods or services or both to be supplied or the identities of their potential suppliers are either indicated on the instrument itself or in related documentation, including the terms and conditions of use of such instrument;

  • Complications of Pregnancy means conditions whose diagnoses are distinct from pregnancy but are adversely affected by pregnancy or are caused by pregnancy. These conditions include acute nephritis, nephrosis, cardiac decompensation, missed abortion and similar medical and surgical conditions of comparable severity. Complications of pregnancy also include nonelective cesarean section, ectopic pregnancy which is terminated and spontaneous termination of pregnancy, which occurs during a period of gestation in which a viable birth is not possible.

  • Financial Consequences means a financial sanction imposed for an anti-doping rule violation or to recover costs associated with an anti-doping rule violation; and

  • Legal Costs of a person means legal costs incurred by that person in defending an action for a Liability of that person.

  • Verification means the process of comparing sets of data to establish the validity of a claimed identity (one-to-one check);

  • ‘Preparation Advance’ means the advance referred to in the Financing Agreement and repayable in accordance with Section 2.07.”

  • Discrimination on the basis of disability means any distinction, exclusion or restriction on the basis of disability which has the purpose or effect of impairing or nullifying the recognition, enjoyment or exercise, on an equal basis with others, of all human rights and fundamental freedoms in the political, economic, social, cultural, civil or any other field. It includes all forms of discrimination, including denial of reasonable accommodation;

  • E-Statement means an electronic version of daily confirms, monthly, quarterly or annual statements, and shareholder tax statements created with investor transaction data housed on DST’s TA2000® mutual fund record keeping system, with images available online via a secure web site.

  • Begin actual construction means, in general, initiation of physical on-site construction activities on an emissions unit which are of a permanent nature. Such activities include, but are not limited to, installation of building supports and foundations, laying of underground pipework, and construction of permanent storage structures. With respect to a change in method of operation, this term refers to those on-site activities, other than preparatory activities, which mark the initiation of the change.

  • Tests after Completion means the tests (if any) which are specified in the Contract and which are carried out in accordance with the Specification after the Works or a Section (as the case may be) are taken over by the Procuring Entity.