Required Required Sample Clauses
Required Required. Among goods that require two processes i.e., "spinning process" and “weaving/ knitting/ crocheting (Incl. Making up process of the good) process", some goods can obtain originating status when final goods are produced from non-originating raw materials without going through such two processes. In addition, goods that require "weaving/ knitting/ crocheting (Incl. Making up process of the good) process" can obtain originating status when final goods are produced from non-originating yarn without such process. 59.11 Not required ＊ Not applicable Required Required ＊ "Spinning" process is not required to be conducted in the territory of the Country from which the good is originated when the process is conducted in the territory of the other Country or a third State which is a member country of the ASEAN.
Required Required. For all purposes of interpretation of this Agreement, the singular shall include the plural and the plural shall include the singular.
Required Required. Lease Recognition Required to capitalize lease payments as Right of Use Assets and Lease Liabilities from 1 Jan 2021 - Not required to capitalize lease payments as Right of Use Assets and Lease Liabilities - Not required to capitalize lease payments as Right of Use Assets and Lease Liabilities - No Lease Commitment Disclosure Impairment of Assets Required Not required Required Correction of Prior Years’ Errors No reinstatement required If the error is not significant, no reinstatement required No reinstatement required Uniform Chart of Accounts and Standard Financial Statement Formats Required Required Not required Accounting Year Determined according to the calendar year, i.e. 1 January to 31 December Generally determined according to the calendar year, i.e. 1 January to 31 December Accounting period be 1 April to 31 March as per Indian Companies Law Unique Logistics International (H.K.) Limited, Unique Logistics International (South China) Limited, ULI (South China) Limited and ULI (North & East China) Company Limited adopt IFRS TGF Unique Limited adopts UK GAAP, no material deviation from IFRS/US GAAP. Unique Logistics International Co., Ltd adopt local GAAP, no material deviation from IFRS/US GAAP. Unique Logistics International (India) Private Ltd. Companies Act, 2013 and the Accounting Principles generally accepted in India ULI (North & East China) Company Limited International Financial Reporting Standards and Hong Kong Financing Reporting Standards Unique Logistics International Co., Ltd Business Entity Accounting Act and the Regulation on Business Entity Accounting Handling and Enterprise Account Standard in the Republic of China TGF Unique Limited UK Accounting Standards and applicable law (UK Generally Accepted Accounting Practice) including FRS101 Reduced Disclosure Framework Unique Logistics International (H.K.) Limited International Financial Reporting Standards and Hong Kong Financing Reporting Standards Unique Logistics International (Vietnam) Co., Ltd. Vietnamese Account Standards and Vietnamese Accounting System ULI (South China) Limited International Financial Reporting Standards and Hong Kong Financing Reporting Standards Unique Logistics International (South China) Limited International Financial Reporting Standards and Hong Kong Financing Reporting Standards 1 The financial statements of the entities incorporated in Mainland China are governed by the Accounting Standards for Business Enterprises. Unique Logistics International (India)...