Primary Accounting Documents definition

Primary Accounting Documents means that term as defined in Schedule 2 of the Notification to BT under sections 48(1) and 86(1) of the Communications Act 2003, and dated 22 July 2004.
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Primary Accounting Documents means documentation setting out the Accounting Policies, the Attribution Methods, the Regulatory Accounting Principles, and the Transfer Charge System Methodology;
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Primary Accounting Documents means that term as defined in Schedule
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Examples of Primary Accounting Documents in a sentence

  • Our review consisted of reading the Secondary Accounting Documents and considering whether each of the significant attribution and valuation methodologies described in these documents are consistent with the principles described on pages 3 and 4 of the Primary Accounting Documents.

  • In forming our opinions on the Market Financial Statements as a whole, each of the Market Group Statements and each of the FPIA Markets we also reviewed the Company's Secondary Accounting Documents which describe how the principles contained in the Primary Accounting Documents are implemented.

  • Thus, the rescue service tasks of the municipalities would be entrusted to one municipality or to a joint municipal board.

  • In the context of (a) and (b) and (c) above, the Secondary Accounting Documents all dated 15 August 2014 are appropriate to implement the principles contained in the Primary Accounting Documents dated 15 August 2014.

  • We report our opinions as to whether the restated Market Financial Statements as a whole for the year ended 31 March 2013 are fairly presented in accordance with the Primary Accounting Documents dated 31 July 2013 subject to the changes described in “Comparability of current and prior year results” on page 12, and comply with the requirements of the Final Statements and Notifications.

  • In respect of the Market Financial Statements as a whole, each of the Market Group Statements and each of the FPIA Markets., we also report whether, in forming that opinion, having reviewed the Primary and Secondary Accounting Documents, the Secondary Accounting Documents are appropriate to implement the principles contained in the Primary Accounting Documents.

  • As noted in the Primary Accounting Documents, the Statutory Financial Statements were approved on 2 September 2019, and directors’ assessment of the Company’s ability to continue as a going concern was performed as of that date.

  • However, as explained in the introduction to the Primary Accounting Documents, the Primary Accounting Documents contain only the high level principles of attribution.

  • These are listed below along with the section from the Primary Accounting Documents to which they refer.

  • The DSAC test is also accepted by BT as can be seen from the fact that in their own Primary Accounting Documents BT says the following “A similar approach is taken with Stand Alone Costs in order to derive ceilings for individual components.The economic test for an unduly high price is that each service should be priced below its Stand Alone Cost.

Related to Primary Accounting Documents

  • Operating Documents are, for any Person, such Person’s formation documents, as certified by the Secretary of State (or equivalent agency) of such Person’s jurisdiction of organization on a date that is no earlier than thirty (30) days prior to the Effective Date, and, (a) if such Person is a corporation, its bylaws in current form, (b) if such Person is a limited liability company, its limited liability company agreement (or similar agreement), and (c) if such Person is a partnership, its partnership agreement (or similar agreement), each of the foregoing with all current amendments or modifications thereto.

  • Supporting Documents means all documents and information reasonably requested by the Bank in connection with the opening and operation of any Account, the execution of any Transaction and the provision of any Related Service, including:

  • Accounting Records means the general ledger and subsidiary ledgers and supporting schedules which support the general ledger balances.

  • Restructuring Documents means, collectively, the documents and agreements (and the exhibits, schedules, annexes and supplements thereto) necessary to implement, or entered into in connection with, this Plan, including, without limitation, the Plan Supplement, the Exhibits, the Plan Schedules, the Amended/New Organizational Documents, the Exit Facility Loan Documents, and the Plan Securities and Documents.

  • Agreement Accounting Principles means generally accepted accounting principles as in effect from time to time, applied in a manner consistent with those used in preparing the financial statements referred to in Section 5.5.

  • Closing Documents means the papers, instruments and documents required to be executed and delivered at the Closing pursuant to this Agreement;

  • Public Documents As defined in Section 4.02(a) of this Agreement.

  • 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);

  • Intercompany Accounts has the meaning set forth in Section 2.03(a).

  • Bidding Documents means the set of Bidding Documents that preceded the placement of the Contract of which these GCC form a part, which were sold or issued by the Purchaser to potential Bidders, and in which the specifications, terms and conditions of the proposed procurement were prescribed.

  • Company Governing Documents means the Company Bylaws and the Company Certificate.

  • Financial Statements has the meaning set forth in Section 3.06.

  • Pre-Contractual Statement means a draft agreement, undertaking, representation, warranty, promise, assurance or arrangement of any nature whatsoever, whether or not in writing, relating to this Agreement made or given by a Party to this Agreement or any other person at any time prior to the date of this Agreement.

  • Accounting Policies means GAAP, applied in a manner consistent with the accounting policies, principles, practices and methodologies used in the preparation of the Audited Balance Sheet.

  • audited when used in regard to financial statements shall mean an examination of the financial statements by a firm of independent certified public accountants in accordance with generally accepted auditing standards for the purpose of expressing an opinion thereon.

  • Verification Documents means, with respect to any Note Owner, a certification from such Note Owner certifying that such Person is in fact, a Note Owner, as well as one additional piece of documentation reasonably satisfactory to the recipient, such as a trade confirmation, account statement, letter from a broker or dealer or other similar document. The foregoing definitions shall be equally applicable to both the singular and plural forms of the defined terms. Unless otherwise inconsistent with the terms of this Agreement, all accounting terms used herein shall be interpreted, and all accounting determinations hereunder shall be made, in accordance with GAAP. Amounts to be calculated hereunder shall be continuously recalculated at the time any information relevant to such calculation changes.

  • Financing Documents means collectively the documents evidencing Lenders’ commitment to finance the Project.

  • Proprietary Account means (1) a securities investment or trading account held in the name of an Employee or any of his or her Family Members, or of which that Employee or any of his or her Family Members has Beneficial Ownership, or (2) a proprietary investment or trading account maintained for the Firm or its Employees, except that the term “Proprietary Account” does not include any such account to which the Firm serves as investment adviser.

  • RFP Documents means the following documents to be entered into by the parties to the respective agreements in connection with the supply of power:

  • Accounting Statement means for each financial year, the following statements, namely-