Translation of "Attribution des coûts par ensemble homogène " (French → English) :

73. Calls, as a matter of urgency, for the frontloading of the EUR 6 billion allocated for the new Youth Employment Initiative in the first years of the Multiannual Financial Framework in order to address youth unemployment and implement youth guarantees; stresses that the costs of implementing youth guarantees across the eurozone are estimated at EUR 21 billion by the ILO; calls, therefore, for the allocation to be revised upwards in the context of a revision of the Multiannual Financial Framework; welcomes the extension of the eligibility group for the youth guarantee to those aged under 30;

“Cultivar” means, following the definition of the 8th edition of the International Code of Nomenclature for Cultivated Plants, an assemblage of plants that (a) has been selected for a particular character or combination of characters, (b) is distinct, uniform, and stable in these characters, and (c) when propagated by appropriate means, retains those characters.

15. Calls for impact assessments to not focus exclusively on cost/benefit-analysis but to take a large number of criteria into account, in accordance with the principle of an integrated approach, in order to provide the legislator with as comprehensive a picture as possible; draws attention in this context to the economic, social and environmental aspects referred to in the interinstitutional agreement of 16 December 2003 and the common approach of 2005, which are to be combined in a single evaluation; underlines, in this respect, the need to ensure consistency between policies and activities of the EU by taking all of its objectives i ...[+++]nto account and in accordance with the principle of conferral of powers as laid down in Article 7 TFEU;

However, the envisaged swap agreement between Companies A and B provides for the exchange of both parties’ production and transport costs with regard to Z. Moreover, Companies A and B have a strong combined market position in a fairly concentrated market for a homogenous commodity product.

Care must be taken to use data with a detailed breakdown so that each indicator for which calculations are made is as homogeneous as possible in respect of costs. It is only then that changes in the mix of products are shown correctly as volume changes.

(iii) when neither direct nor indirect measures of cost allocation can be found, the cost category shall be allocated based upon a general allocator computed by using the ratio of all expenses directly assigned or allocated to, on the one hand, services which are provided under special or exclusive rights and, on the other hand, to other services.