(5) Although the abandonment of the compromise arrived at by the Convention and the postponement of the implementation of the decisions taken in 2004 is regrettable, it should be borne in mind that the solution ultimately adopted was chosen after a heated discussion among the Member States, the purpose of which was not always entirely clear: the impact of a few percentage points more or less on the relative degree of influence of each Member State in the voting system obscured the fact that in reality divisions between all the 'large' Member States on the one hand and all the 'small' Member States on the other hardly ever emerge.

4. While regretting the abandonment of the compromise arrived at by the Convention, it should be borne in mind that the solution ultimately adopted was chosen after a hard-fought battle among the Member States, the purpose of which was not always entirely clear: the impact of a few percentage points more or less on the relative degree of influence of each Member State in the voting system obscured the fact that in reality, coalitions between Member States are subject to change and are quite contingent - how many times has a decision been marked by a division between all the 'large' Member States on the one hand and all the 'small' Member ...[+++] States on the other?

(32) As regards accounting and the presentation of accounts, it should be stipulated that the accounts comprise general accounts and budget accounts and it should be added that the general accounts are based on a system of accrual accounting whereas the budget accounts are intended to draw up the budget outturn account and the reports on implementation of the budget.

To achieve this, the programme breaks down into two major components: - 4 - Section A: Training, seminars, workshops and technical cooperation with the aim of achieving - The harmonisation of classifications and nomenclatures in order to enable data integration and comparison, and thus assist GUS in the adoption of international - in particular EC-standards. - The redesign and updating of the system of registers and data collection relating to small and medium size enterprises to ensure compatibility with the demands of private sector liberalisation. - The implementation of the EC national account system, which would allow international ...[+++]comparisons and exchange of informations. - The reform of price surveys. - The implementation of a system of foreign trade statistics compatible with international standards. - The design of a comprehensive, integrated and internationally compatible system of information on the environment. - The provision of technical assistance for the procurement as well as monitoring and evaluation of informatics.

The proposal for a Regulation defines the criteria used as follows: "overall family income" is taken to mean the income of the farmer and those members of his family who belong to his household, including any non- agricultural resources; the family agricultural income to be taken into account is established as an average figure on the basis of the accounts kept over the past two years (where no such accounts are available, recourse to objective criteria relating to the holding may be authorized when the PAIA drawn up by the Member State in question is examined with a view to approval) (iv) Calculation of amount of aid Member States are given a choice as regards the calculation of the aid's amount: this may be based on the individual income ...[+++], in which case it would consist of the difference between: - the agricultural income of the holding, divided by the number of work units on the holding, and - 100% of the average regional income or, at the option of the Member State concerned, 80% of the average national income.

This does not mean that the existing structures of the electricity industry are to be modified, but the "unbundling" will imply that, within the companies, separated divisions for the three stages have to be created and each of them will keep its own accounts.