while recognising the need to equip law enforcement authorities with the tools to gain evidence to pursue and incriminate major law-breakers and terrorists, asserts that it is unjustified to grant sweeping data retention powers through a blanket EU instrument, and demands that the collection and transfer of personal data in all measures relating to judicial and police cooperation be carried out according to sound data protection rules; calls on the Commission, therefore, to come forward as soon as possible with, and the Council to prioritise adoption of, a binding legal instrument relating to data protection in measures taken in the con ...[+++]text of the ‘Third Pillar’ to provide guarantees equivalent to those inherent in Directive 95/46/EC. Calls also on the Council to transfer the various data banks of the SIS, the CIS, Eurodac and the Europol Convention to the ‘first pillar’ and subject them to uniform data protection rules;

while recognising the need to equip law enforcement authorities with the tools to gain evidence to pursue and convict major law-breakers and terrorists, asserts that it is unjustified to grant sweeping data retention powers through a blanket EU instrument, and demands that the collection and transfer of personal data in all measures relating to judicial and police cooperation be carried out according to sound data protection rules; calls on the Commission, therefore, to come forward as soon as possible with, and the Council to prioritise adoption of, a binding legal instrument relating to data protection in measures taken in the context ...[+++] of the "third pillar" to provide guarantees equivalent to those inherent in European Parliament and Council Directive 95/46/EC of 24 October 1995 on the protection of individuals with regard to the processing of personal data and on the free movement of such data ; calls also on the Council to transfer the various data banks of the SIS, the CIS, Eurodac and the Europol Convention to the "first pillar" and subject them to uniform data protection rules;

changes in the relaxations in the matching rules laid down in Annex II, to take account of the development of new currency-hedging instruments or progress made in economic and monetary union,

(a) the instrument accounted for is a hedging instrument under a system of hedge accounting that allows some or all of the change in value not to be shown in the profit and loss account; or

the instrument accounted for is a hedging instrument under a system of hedge accounting that allows some or all of the change in value not to be shown in the profit and loss account, or

that item is accounted for as a hedging instrument under a system of hedge accounting that allows such changes in value not to be shown in the profit and loss account, or