In order to determine the amount of financial goodwill (the difference between the purchase price and book value not attributable to the non-resident company's net worth), it is necessary to apply the following three steps: (1) to calculate the difference between the purchase price of the shareholding and its book value. The book value should reflect the share of equity that corresponds to the stake that the resident company has in the non-resident company; (2) the difference between the two abovementioned values should be assigned to the assets of the non-resident company up to the limit of the market value of the asset in question acc ...[+++]ording to the criteria established in the accounting consolidation rules (19); (3) the amount that remains is the financial goodwill that can be deducted from the tax base up to a maximum limit of one twentieth per year.

‘axle spacing’ means the distance between two consecutive axles referred to in point 6.4 of Standard ISO 612:1978 in the case of vehicles with more than two axles; where the vehicle is fitted with two axles only, or in the case of a semi-trailer, a drawbar trailer or a rigid drawbar trailer, the axle spacing referred to in point 6.4.2 of Standard ISO 612:1978 has the meaning of ‘wheelbase’ as defined in point (25);

Where the differences between the measured values at both installations cannot be explained by the uncertainty of the measurement systems, the verifier shall check whether adjustments were made to align the differences between the measured values, whether those adjustments were conservative and whether the competent authority has granted approval for those adjustments.

Regional Policy support for broadband in 2000-2006 and 2007-2013 has helped to reduce the gap in take-up between sparsely and densely populated regions from 67% in 2004 to 24% in 2008 and the gap in broadband coverage between rural and urban regions from 33% in 2004 to 28% in 2007.

For reasons of quality, each time new planting takes place, the density and distance are adjusted according to the method of training (minimum density of 3 300 vines/ha and maximum distance of 3 metres between rows for the single trellis system, minimum density of 2 500 vines/ha and maximum distance of 3,5 metres between rows for the double trellis system).

Various indicators, however -- the relative scale of RD expenditure, employment in research activities and the number of patent applications, in particular -- suggest that there is a wide gap in innovative capacity between the stronger regions in central parts of the Union and others (According to the latest figures, 8 of the 213 NUTS regions in the present EU account for around a quarter of total RD expenditure in the Union and 31 are responsible for half.) There is a similarly wide disparity both between the accession countries and the EU15 average and, within the former, between capital city regions and others.