Raw materials,semi-finished and finished products,as well as merchandise,shall be valued at a maximum of the acquisition or manufacturing cost.If the cost is higher than the market value generally applicable on the date of the balance sheet,then such market value shall be determinative.

Accounting
de Niederstwertprinzip
fr principe de la valeur minimum
it principio del valore inferiore

readily applicable

de leicht durchführbar

Recommendation on international principles applicable to archaeological excavations

es Recomendación sobre los principios internacionales aplicables a las excavaciones arqueológicas
fr Recommandation définissant les principes internationaux à appliquer en matière de fouilles archéologiques
nl Aanbeveling inzake internationale beginselen van toepassing op archeologische opgravingen

refund applicable

refund rate applicable

régime applicable aux abus de marché

FINANCE Environmental policy
en market abuse regime
nl marktmisbruikregeling

régime applicable aux autres agents

en conditions of employment of other employees

régime applicable aux autres agents

EMPLOYMENT AND WORKING CONDITIONS
cs pracovní řád ostatních zaměstnanců
da ansættelsesvilkår for øvrige ansatte
de BBSB , Beschäftigungsbedingungen für die sonstigen Bediensteten
el ΚΕΛΥ , καθεστώς που εφαρμόζεται στους λοιπούς υπαλλήλους
en CEOS , Conditions of Employment of Other Servants
es RAA , Régimen aplicable a los otros agentes
fr RAA , RAAA ,
it RAA , RAAA , regime applicabile agli altri agenti
nl RAP , regeling van toepassing op de andere personeelsleden
pt ROA , Regime Aplicável aos Outros Agentes
sv anställningsvillkor för övriga anställda

régime applicable aux autres agents de l'Union européenne

da AØA , AØAF , ansættelsesvilkårene for de øvrige ansatte i Fællesskaberne
de BBSB , Beschäftigungsbedingungen für die sonstigen Bediensteten der Europäischen Gemeinschaften
el καθεστώς που εφαρμόζεται στο λοιπό προσωπικό των Ευρωπαϊκών Κοινοτήτων
en CEOS , Conditions of Employment of Other Servants , Conditions of Employment of Other Servants of the European Communities , Conditions of Employment of Other Servants of the European Union
es ROA , Régimen aplicable a otros agentes de las Comunidades Europeas
et Euroopa ühenduste muude teenistujate teenistustingimused
fi Euroopan yhteisöjen muuhun henkilöstöön sovellettavat palvelussuhteen ehdot , muuhun henkilöstöön sovellettavat palvelussuhteen ehdot
fr RAA , RAAA , régime applicable aux autres agents des Communautés européennes
ga Coinníollacha Fostaíochta Seirbhíseach Eile , Coinníollacha Fostaíochta Sheirbhísigh Eile na gComhphobal Eorpach
hr Uvjeti zaposlenja ostalih službenika , Uvjeti zaposlenja ostalih službenika Europskih zajednica
it RAA , Regime applicabile a...

régime applicable aux autres agents des Communautés

FINANCE EMPLOYMENT AND WORKING CONDITIONS
da vilkårene for de øverige ansatte i Fællesskaberne
de BBSB , Beschäftigungsbedingungen für die sonstigen Bediensteten der Gemeinschaften
el ΚΕΛΥ
en CEOS , conditions of employment of other servants of the Communities
es RAA
fr RAA , RAAA ,
it RAA , RAAA , regime applicabile agli altri agenti delle Comunità
nl RAP , regeling welke van toepassing is op de andere personeelsleden van de Gemeenschappen
pt ROA