Regulators. (a) Prior to Vendor obtaining the Court Order, Purchaser shall provide Vendor with the Purchaser's business associate codes for each of the applicable Regulators.
Regulators. Consumer loans are supervised by the Financial Supervisory Authority (xxx.xxxxxxxxxxxxxxxx.xx), the Consumer Ombudsman, the Finnish Competition and Consumer Authority (xxx.xxx.xx) and, as district administrative authorities under its control, Regional State Administrative Agencies (xxx.xxx.xx).
Regulators. We are authorized and regulated by the Financial Conduct Authority (FCA) for our service and products except lending. For lending services we are licensed and regulated by the Office of Fair Trading (OFT) Register address of T.C Ziraat Bankasi is as following; Registered office- Head office- address UK branch address T.C ZIRAAT BANKASI A.S 45-47 Cornhill GENEL MUDURLUK LONDON Ataturk Bulvari No:8 EC3V 3PD 06107 Altindag ANKARA TURKEY
Regulators. We and the Retailer will share your Personal Information with regulators or ombudsmen, including taxation and similar authorities, where we are requested by them to do so.
Regulators. Tech will allow Bank’s federal and state governmental regulators (at a minimum, to the extent required by law), at Bank’s expense, to inspect records held by Tech and t the procedures and facilities of Tech. Pursuant to 12 U.S.C. 1867(c), the performance of such services will be subject to regulation and examination by the appropriate federal banking agency to the same extent as if the services were being performed by Bank itself. Tech acknowledges that regulatory agencies may have authority to audit Tech’s performance at any time during normal business hours and that such audits may include both methods and results under this Services Agreement.
Regulators transducers, seals including drivers, actuators, sensors, microprocessors, accessories and components thereof for use in the markets specified in C.1 above. 36 6. Boiler and condensate equipment and products including drivers, controllers, accessories and components thereof for use in the markets specified in C.1 above.
Regulators. In the last two years no notice alleging non-compliance with any applicable data protection legislation (including any enforcement notice, deregistration notice or transfer prohibition notice) has been received by any of the Group Companies from any relevant regulator.
Regulators. The overall view is that cost is preferred, but that in some cases fair value is justified, assuming that specification of fair value is trustworthy. Accounting associations Valuation is a complex area, but there is generally a preference for historical cost over fair value, especially for SMEs. Fair value may be relevant for certain types of assets, such as financial instruments, or even property and plant in some situations. Valuation has implications for the fiscal authorities, and even judicial authorities, as regards payment of dividends. Accounting firms Accountants prefer to work with cost rather than fair value, due to the subjectivity in valuation, especially in the current economic situation. It is often more reliable for small firms, and is cheaper to determine. The only issue is that the balance sheet may not then reflect reliable market values. For larger firms, or those trading and investing in financial instruments or other assets, fair value may be required.
Regulators. These are considered important by all interviewed. One interviewee finds, in particular, disclosure of related parties important and suggests that the information should follow the requirements in IAS 24. Two indicate that related parties’ disclosure is already present in their accounting (please do not change again), and another that it is already there in terms of Art 7 (a) (d). All also support disclosure on the nature of business arrangements. Accounting associations The accounting associations interviewed are supportive of these additional disclosures (transactions with related parties and nature and business purpose of arrangements), especially if material. It was mentioned that it is understood that there is already a directive dealing with the second point. Accounting firms This information is considered useful from the point of view of transfer pricing, data on margins, finding out where firms obtain their profits, etc. Banks are also keen to have this information. There may be an argument for small firms to be exempt from this requirement, and it may be very difficult to transpose in some member states as there are many issues concerning the confidentiality of management information, ownership, etc.
Regulators. Generally all agree that the Information on the various elements listed should still be required. It would be problematic for the users of accounts if this information were not stated. Firms really should collect this information at least once a year anyway. One regulator said it might be acceptable for a few of these to go for smaller companies, but found it surprising that they are there as the information is not difficult to calculate or gather. Also, some needs to remain anyway due to the statutory requirements of the audit directive. It is also useful to gather employment data. Accounting associations Most associations interviewed felt that the majority of these disclosures could be dispensed with, especially as regards SMEs. However there were reservations. As regards changes in share capital, this was considered potentially important and was not expensive to prepare. Other points could, in some cases, also be material and require disclosure. Emoluments and advances could be important, particularly in the current financial climate and especially for creditors; as could the identity of auditors, assurers and advisors. Separate disclosure of prepayments and accrued income, and separate disclosure of accruals and deferred income, is also considered important in some member states. Average number staff employed and categories should not be that hard to provide, and might be asked for anyway by national statistical offices. Accounting firms Accounting firms generally are not supportive of these proposed relaxations, although in some instances some suggest an exception can be made for small firms on a few items. They consider most of the information as important to analyse the accounts. They do not see the changes, if implemented, as saving firms a great deal of time. Payroll analysis means Specific Disclosures 5 that data on employment, categories of staff, and various emoluments should all be readily available.
