During the period from 30 September 2004 to 31 December 2005 in Gdańsk, while chairman of the board of the Polish Youth Card Association, he unlawfully permitted the entry of inaccurate information in the accounting registers, annual balance sheet, financial report and supplementary data thereto of the Polish Youth Card Association for the years 2004 and 2005, through failure to enter in the accounting registers or to include in the annual balance sheet drawn up for the years 2004 and 2005, and in the financial report and supplementary data thereto for the years 2004 and 2005 of the said Association, loans made by the Polish Youth Card A ...[+++]ssociation.

the carrying amount of the investment in the separate financial statements exceeds the carrying amounts in the consolidated financial statements of the investee’s net assets, including associated goodwill; or

27. Expresses satisfaction with the way in which it has exercised its authority in this field and points out that, within the framework of the revised comitology procedure, the Parliament will be even more involved in the development and endorsement of international accounting standards; notes, however, that Parliament is formally involved only in the last phase of the endorsement procedure; calls for a guarantee, as a time-saving measure, that the Parliament will already be involved in the procedure when the IASB work programme is drawn up and a draft new accounting standard is considered, in order to avoid a EU version of IFRS or the ...[+++] need for subsequent modifications;

checks that the accounts are correct, in particular the veracity of net receipts by the producer organisations as declared in their payment applications, the proportionality of any withdrawal costs, the entries in the accounts regarding the receipt by the producer organisations of the Community support and any amounts thereof paid on to members, ensuring that these tally; and

non-contractual obligations arising out of the law of companies and other bodies corporate or unincorporated regarding matters such as the creation, by registration or otherwise, legal capacity, internal organisation or winding-up of companies and other bodies corporate or unincorporated, the personal liability of officers and members as such for the obligations of the company or body and the personal liability of auditors to a company or to its members in the statutory audits of accounting documents;

National Standard Setters, trade and professional associations, industrial associations or any other organisations concerned are asked to inform anyone meeting the requirements of the existence of this call for applications.