Financial Monitoring Report or “FMR” means each report prepared in accordance with Section 4.02 of this Agreement;
Audit Committee Financial Expert means a person who has the following attributes:
Audited financial report means and includes those items specified in Section 5 of this regulation.
International Financial Reporting Standards means the accounting standards and interpretations adopted by the International Accounting Standards Board.
Energy audit means a systematic procedure with the purpose of obtaining adequate knowledge of the existing energy consumption profile of a building or group of buildings, an industrial or commercial operation or installation or a private or public service, identifying and quantifying cost-effective energy savings opportunities, and reporting the findings;
Rebate Analyst means the person or firm selected by the Issuer to calculate the Rebate Amount, which person or firm shall either be a firm of attorneys or independent certified public accountants with expertise in the calculation of the Rebate Amount.
Independent Financial Consultant means a financial consultant or firm of such consultants generally recognized to be well qualified in the financial consulting field, appointed and paid by the District, who, or each of whom:
Reporting Financial Institution means any Member State Financial Institution or San Marino Financial Institution, as the context requires, that is not a Non-Reporting Financial Institution.
Financial Closure means compliance with the requirements under Article 3.1 of this Agreement;
cost accountant means a cost accountant as defined in clause (c) of sub-section (1) of section 2 of the Cost and Works Accountants Act, 1959;
Accountant General means the officer of the National Treasury designated as the Accountant- General;