56. Reasserts the importance of beach tourism as a feature of some European coastal regions; calls on the Commission to examine whether the Directive 2006/123/EC is having a negative impact on SMEs in this sector and, if deemed necessary, to propose measures to alleviate this impact and ensure that the specific characteristics of this professional category are taken into account in the application of the Directive; calls, moreover, on the Member States to examine, in cooperation with the competent authorities, the introduction of compensatory measures to alleviate the damage inflicted on tourist operators by the introduction of new legislation resulting in the loss of acquired rights and losses linked to ...[+++]unamortized investments in refurbishing facilities or ensuring they conformed with the legislation previously in force; takes the view that these actions are required in order to safeguard investments made by operators and to improve the quality of customer services;

56. Reasserts the importance of beach tourism as a feature of some European coastal regions; calls on the Commission to examine whether the Directive 2006/123/EC is having a negative impact on SMEs in this sector and, if deemed necessary, to propose measures to alleviate this impact and ensure that the specific characteristics of this professional category are taken into account in the application of the Directive; calls, moreover, on the Member States to examine, in cooperation with the competent authorities, the introduction of compensatory measures to alleviate the damage inflicted on tourist operators by the introduction of new legislation resulting in the loss of acquired rights and losses linked to ...[+++]unamortized investments in refurbishing facilities or ensuring they conformed with the legislation previously in force; takes the view that these actions are required in order to safeguard investments made by operators and to improve the quality of customer services;

2. To the extent that a company transferring its registered office within the territory of a Member State would be allowed to carry forward or carry back losses which had not been exhausted for tax purposes, that Member State shall allow the permanent establishment, situated within its territory, of the SE or of the SCE transferring its registered office, to take over those losses of the SE or SCE which have not been exhausted for tax purposes, provided that the loss carry forward or carry back would have been available in comparable circumstances to a company which continued to have its registered office or which continued to be tax res ...[+++]ident in that Member State.

4. Credit institutions shall not include in own funds either the fair value reserves related to gains or losses on cash flow hedges of financial instruments measured at amortised cost, or any gains or losses on their liabilities valued at fair value that are due to changes in the credit institutions' own credit standing.

21. Points out that there is an urgent need to introduce minimum efficiency requirements for end-use equipment so that the least efficient equipment disappears from the market; stresses that energy-saving with no loss of convenience is possible in this area and that in many cases the cost is recouped within a few months or years; calls therefore on the Commission to submit a proposal to that effect by the end of 2002 at the latest, setting ambitious requirements as a basis;

21. Points out that there is an urgent need to introduce minimum efficiency requirements for end-use equipment so that the least efficient equipment disappears from the market; stresses that energy-saving with no loss of convenience is possible in this area and that in many cases the cost is recouped within a few months or years; calls therefore on the Commission to submit a proposal to that effect immediately during summer 2002, setting ambitious requirements as a basis;