allocated surplus

to exceed a credit | to overdraw a credit

surplus reinsurance | surplus share reinsurance

surplus share reinsurance [ surplus reinsurance ]

surplus treaty | surplus share treaty | surplus reinsurance treaty

agricultural surplus [ agricultural over-production | agricultural trade surplus | farm surplus | surplus of agricultural products ]

to exceed the total amount of the appropriations

stop loss reinsurance [ stop-loss reinsurance | stop loss | aggregate excess of loss reinsurance | excess of loss ratio reinsurance ]

current account surplus

(5) The Veteran further agrees that in the event the taxes in any year exceed the amount held by the Director to the credit of the Veteran as a tax credit the Director may pay at any time or times the amount by which the taxes exceed the amount held by the Director as a tax credit and any amount so paid by the Director shall be repaid by the Veteran on demand with interest at the rate of per annum from the date of the payment of such amount by the Director, and until the date of repayment by the Veteran such amount shall be added to the purchase price of the land.

(4) If a particular person is entitled to claim, in respect of a supply of real property referred to in paragraph (3)(a), an input tax credit under section 193 of the Act or a rebate under section 257 of the Act, if the amount of the input tax credit or rebate exceeds the amount of the input tax credit or rebate, as the case may be, that would be determined in the absence of that paragraph and if, within one year of the time at which tax becomes payable in respect of the supply, the particular person, or another person that does not deal at arm’s length with the particular person or with which the particular person is associated, acquires an interest in the property, then the particular person is deemed, to the ...[+++]extent of that excess, to have never been entitled to claim the input tax credit or rebate.

10. Requests that the agreed MFF ceilings for commitment and payment appropriations be used to the fullest extent when establishing the annual EU budgets; considers, therefore, that the maximum overall flexibility between and within headings, as well as between financial years, needs to be ensured in the next MFF and decided by qualified majority in the Council; believes, in particular, that such flexibility should include the possibility of fully utilising the available margins of each heading in one financial year (for commitment appropriations), as well as an automatic carry-over of available margins to other financial years (for bo ...[+++]th commitment and payment appropriations); refers, in addition, to its detailed position on flexibility set out in its resolution of 23 October 2012 regarding the contingency margin, the recycling of the surplus of the EU budget, legislative flexibility and the individual flexibility mechanisms above the MFF ceilings;

59. Notes that each year the EU budget shows a surplus and that the Member States’ contributions to the EU budget are lowered by this amount; at the same time deplores the Council’s regular linear cuts to the Commission’s estimations for payment appropriations, as entered in the draft budget, as well as the Council’s repeated objection, over the last years, to providing the EU budget with the level of additional payments needed by the Commission, at the end of the budgetary year, to enable the EU to meet its financial commitments; is of the opinion that such an approach is not good budgeting, and that, while the returned surplus has no ...[+++] impact on the overall deficit level of Member States, this amount could make a clear difference to the EU’s annual budget; recalls the commitment made by the institutions to revise the Financial Regulation in order to allow the carry-over of unused appropriations and of the budgetary balance;