Annual Accounting Period or “Financial Year” means the period commence on 1st July and shall end on 30th June of the succeeding calendar year.
Management Accounts Date means 30 September 2010;
Management Accounts means, in relation to any Reporting Period, the Franchisee’s management accounts which: (a) comply with paragraph 3.10 of Schedule 13 (Information and Industry Initiatives); and (b) are required to be delivered to the Secretary of State by the Franchisee in accordance with paragraphs 3.2 and 3.3 of Schedule 13 (Information and Industry Initiatives);
Accounting Date means, with respect to any Collection Period the last day of such Collection Period.
Accounting Period means a period ending on and including an accounting date and commencing (in case of the first such period) on the date on which the Trust Property is first paid or transferred to the Trustee and (in any other case) from the next day of the preceding accounting period.
Operating Period for any Element of the Project shall mean the period from (and including) the COD of such Element of the Project, up to (and including) the Expiry Date and for the Project, shall mean the period from (and including) the COD of the Project, up to (and including) the Expiry Date;
Fiscal Year End means December 31 of each calendar year.
School fiscal year means a fiscal year that commences July 1 and continues through June 30.
Fiscal Period means any interim accounting period within a Taxable Year established by the Manager and which is permitted or required by Section 706 of the Code.
Current Fiscal Year means the fiscal year for which a particular calculation is made.
Reconciliation Period is each calendar month.
Operational Period means the Certificate’s actual term of validity, beginning with the start of the Validity Period and ending on the earlier of: (i) the end of the Validity Period disclosed in the Certificate; or (ii) the revocation of the Certificate.
Fiscal Year means the fiscal year of the Company.
Operation Period means the period commencing from COD and ending on the Transfer Date;
Trust Fiscal Year means the period commencing on March 1 of any year and ending on February 28 (or February 29, if applicable) of the following year.
Accounting Year means the financial year commencing from the first day of April of any calendar year and ending on the thirty-first day of March of the next calendar year;
Accounting Event means the receipt by the Issuer of an opinion of an Authorized Public Accountant in Finland (reputable and experienced in such matters) to the effect that, as a result of a change in the applicable accounting standards or interpretation thereof, the equity treatment of the Capital Notes as “equity” in full in the Issuer’s consolidated financial statements has or will cease.
Academy Financial Year means the academic year from 1st of September to 31st of August of the following year;
Accounting Reference Date means 31 December of each year.
Agreement Accounting Principles means generally accepted accounting principles as in effect from time to time, applied in a manner consistent with that used in preparing the financial statements referred to in Section 5.4.
Non-profit making companies means companies set up under the Companies Act, 1956/Companies Act 2013.
Financial Quarter means the period commencing on the day after one Quarter Date and ending on the next Quarter Date.
Most Recent Fiscal Year End has the meaning set forth in Section 4(g) below.
management expense ratio means the total fees and expenses a fund paid during a year divided by its average assets for that year.
Excess Cash Flow Payment Period means, with respect to the repayment required on each Excess Cash Flow Payment Date, the immediately preceding fiscal year of the Borrower.
Reconciliation Date means the last calendar day of each Reconciliation Period.