56-657: The Reichsgau Carinthia (German: Reichsgau Kärnten ) was an administrative division of Nazi Germany in Carinthia and East Tyrol (both in Austria ) and Upper Carniola in Slovenia . It existed from 1938 to 1945. It was responsible for the administration of the de facto annexed Operational Zone of the Adriatic Littoral ( Operationszone Adriatisches Küstenland , OZAK). The Nazi Gau (plural Gaue) system
112-490: A Westminster system , such as the United Kingdom , Canada, and Australia , pro forma bills are introduced immediately before consideration of the speech from the throne . Pro forma bills are incomplete pieces of legislation and undergo only the first reading stage. They symbolize the authority of the parliament to discuss matters other than those specified by the head of state , for which ostensibly parliament
168-780: A pro forma session, calling the practice of blocking recess appointments into question. However, in 2014 the Supreme Court of the United States in NLRB v. Noel Canning determined that the President had improperly used his presidential power to make these appointments, stating that while the Senate was in recess punctuated by pro forma sessions the period of time between the sessions was not long enough to invoke such power. In April 2020, President Donald Trump claimed that
224-427: A start up business in order to verify cash flow before issuing a loan or line of credit . In trade transactions, a pro forma invoice is a document that states a commitment from the seller to sell goods to the buyer at specified prices and terms. It is used to declare the value of the trade. It is not a true invoice because it is not used to record accounts receivable for the seller and accounts payable for
280-410: A combined process of extermination , expulsion , starvation , and enslavement that would effectively Germanize these territories in the long run. Nazi racial offices planned that the colonization with Germanic peoples of these conquered eastern territories was to proceed most intensively in the three so-called Siedlungsmarken (Settlement marches ) or Reichsmarken of Ingermannland ( Ingria ),
336-447: A company, based on the current financial statements. Pro forma figures should be clearly labeled as such and the reason for any deviation from reported past figures clearly explained. For example, when a transaction with a material effect on a company's financial condition is contemplated, the finance department will prepare, for management and board review, a business plan containing pro forma financial statements demonstrating
392-450: A courtesy or satisfies minimum requirements, conforms to a norm or doctrine , tends to be performed perfunctorily or is considered a formality . The term is used in legal and business fields to refer to various types of documents that are generated as a matter of course. The pro forma accounting is a statement of the company's financial activities while excluding "unusual and nonrecurring transactions " when stating how much money
448-573: A high-ranking Nazi Party official with near- autocratic powers. Germany consisted of 32 Gaue in 1934, eventually peaking at 42 Gaue with regions occupied in 1938 to early 1939 ( Austria , Sudetenland , Memelland ) and conquered during the Second World War incorporated into existing Gaue or organised as Reichsgaue , a special type of Gau where the Gauleiter also carried the position of Reichsstatthalter . The Gaue system
504-530: A much larger Greater Germanic Reich ( Großgermanisches Reich ) by being broken up into smaller state and party administrative units, such as Denmark into a Gau Nordmark , and the Netherlands into a Gau Westland . Afterwards the very notion of these countries ever having been independent or separate from the rest of the Reich was to be suppressed indefinitely. The objective called for the inauguration of
560-420: A new period of rapidly enforced Gleichschaltung , the end result of which would be that aside from their local "language dialects" these countries were to become perfect duplicates of National Socialist Germany in all political and social respects. In addition it was intended to revert the western borders of Germany with France to those of the late-medieval Holy Roman Empire . A strip of eastern France from
616-402: A number of smaller units. The Nazi Party divided the area into four separate party districts but, instead of creating four new Gaue , they were assigned organizationally to the surrounding Party districts: Gau Bayreuth , Reichsgau Sudetenland , Reichsgau Lower Danube and Reichsgau Upper Danube . These two separate government and party divisions continued to co-exist in the protectorate for
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#1732780677170672-403: A planned transaction , such as a merger, an acquisition, a new capital investment, or a change in capital structure such as incurrence of new debt or issuance of stock . The pro forma models the anticipated results of the transaction, with particular emphasis on the projected cash flows , net revenues and taxes. Consequently, pro forma statements summarize the projected future status of
728-436: Is not a legally-binding document, the price may change in advance of the final sale. A pro forma invoice can also be used for shipments containing items that are not being bought or sold, such as gifts, samples and personal belongings, whereas a commercial invoice is used when the commodities shipped are being bought or sold. However, it is best to use a customs invoice or declaration as border officials require values for
784-784: The Anschluss of Austria and the incorporation of Sudetenland following the Munich Agreement . Southern parts of Czechoslovakia also gained by the Munich Agreement were not made part of Reichsgau Sudetenland , but incorporated into Reichsgaue Ostmark (formerly Austria ). Of the territories annexed from Poland and the Free City of Danzig in 1939, Reichsgau Wartheland and Reichsgau Danzig-West Prussia were created. Annexed territories of pre-war Poland not within these two Reichsgaue were incorporated into
840-644: The Australian Senate ; instead other formal business is conducted (such as question time and procedural motions) before consideration of the governor-general's speech. In the federal government of the United States, either house of the Congress (the House of Representatives or the Senate ) can hold a pro forma session at which no formal business is expected to be conducted. This is usually to fulfill
896-757: The Memel - Narew area, and the Southern Ukraine and the Crimean peninsula . The latter of these was intended to be newly re-organized as a Gotengau ( Gau of the Goths ), in honour of the Crimean Goths who had at one point dwelled there. Of the Baltic countries , Peipusland was proposed as a replacement-name for Estonia , and Dünaland for Latvia . In a conference on 16 July 1941, discussing
952-615: The Slavic geographic names with German names. The Crimea could, for instance, be called Gotenland. [...] We need names that will confirm our rights which go back for two thousand years. The central and upper Vistula valley within the General Government were variously discussed as having to become either a single Vandalengau ( Gau of the Vandals ) or 3-5 other new Reichsgaue. An earlier proposal from 1939 also advocated for
1008-729: The Volkssturm and the defence of the Gau. The position of Gauleiter in Carinthia initially was held by Hubert Klausner from 1938 to 1939. Franz Kutschera was acting Gauleiter from 1939 to 1941, followed by Friedrich Rainer from 1941 to 1945. List of Gaue of Nazi Germany The Gaue (singular: Gau ) were the main administrative divisions of Nazi Germany from 1934 to 1945. The Gaue were formed in 1926 as Nazi Party regional districts in Weimar Germany based on
1064-697: The ethnic groups of Europe classified the Northern Europeans , especially those closely related to the Germans (itself considered to be a single nationality of which Swiss and Austrians were nothing but sub-regional identities at best) such as the Dutch , the Flemings , the Danish , Norwegians , Swedish , and English as part of a superior Aryan - Nordic master race ( Herrenrasse ). Following
1120-624: The integration of Austria into Greater Germany ( Großdeutschland ), Hitler decided that he would follow the same policy in the future for all other countries that he regarded by virtue of their perceived racial qualifications as "belonging" to the Reich. This meant that the Low Countries , at least the German-speaking parts of Switzerland , Liechtenstein and the Scandinavian states were eventually to be annexed into
1176-413: The pro forma invoice to avoid disagreements later. A sales quote is prepared in the form of a pro forma invoice, which is different from a commercial invoice . It is used to create a sale and is sent in advance of the commercial invoice . The content of a pro forma invoice is almost identical to a commercial invoice and is usually considered a binding agreement , but because a pro forma invoice
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#17327806771701232-644: The territorial changes after the First World War . The Gau system was established in 1934 as part of the Gleichschaltung process, replacing the de jure system of Länder (states) and Prussian provinces , which held no administrative purpose since the Enabling Act of 1933 and were reduced to rudimentary bodies. Each Gau was headed by an administrative leader, the Gauleiter ,
1288-603: The Administration of Oaths of Office, and Bill S-1, An Act relating to Railways in the House of Commons of Canada and Senate of Canada , respectively. In the Australian House of Representatives , a new bill (known as the "formal" or "privilege bill") is drafted at the start of each parliamentary term (e.g. in the 47th Parliament this was the Customs Amendment Bill 2022 ) and presented by
1344-520: The Berlin government). It was not a protectorate, but a colony, outside the Reich and its law. Its Polish inhabitants were effectively stateless and without rights. It was sub-divided into four Distrikte (districts). After the invasion of the Soviet Union in 1941, a fifth district was added, created out of former territories of Austrian Galicia : After the overthrow of Benito Mussolini ,
1400-664: The German invasion of the Soviet Union and the occupation of Eastern Galicia , Hitler signed a decree declaring that the region would be administered by the Governor-General of Poland from 1 August. While theoretically outside the boundaries of the Reich proper, the General Government was considered part of "Greater Germany" by Nazi officials as an "autonomous" region (i.e., not directly subordinated to
1456-760: The German states, the Länder , and Prussian provinces throughout the Nazi period. Pro forma , the Administrative divisions of Weimar Germany were left in place. The plan to abolish the Länder was ultimately given up because Hitler shrank away from structural reforms, a so-called Reichsreform , fearing it would upset local party leaders. For the same reason, the borders of the Gaue remained unchanged within Germany throughout this time. The Gaue were only enlarged through
1512-690: The Italian government secretly began negotiations with the Allies about Italy switching sides to the Allied camp. In retaliation the Germans occupied large parts of Italy, freed Mussolini , and re-installed him as the puppet ruler of a new fascist state in those parts that were occupied by the German Army . While officially in control over all the areas held by erstwhile Fascist Italy , large parts in
1568-579: The Ostmarkgesetz law of 14 April 1939 with effect of 1 May, the Austrian Gaue were raised to the status of Reichsgaue and their Gauleiters were subsequently also named Reichsstatthalters . At the head of each Gau stood a Gauleiter , a position which became increasingly more powerful, especially after the outbreak of the Second World War . Local Gauleiters were in charge of propaganda and surveillance and, from September 1944 onwards,
1624-471: The Prime Minister. The bill is read the first time and is printed (published), but, unlike normal bills, the second reading is not moved and remains on the agenda indefinitely. However, departing from British and Canadian tradition, the contents of the bills do address the matters referred to in its title, and could theoretically be enacted like any other normal bill. This practice does not extend to
1680-537: The adding of occupied territories after 1938. While the Länder continued to exist, the real power on local level lay with the Gauleiters , not the Minister Presidents of the German states. The Gauleiters were directly appointed by Hitler and only answerable to him. In practice, interference from above was rare and their power was almost absolute. New Reichsgaue were established after
1736-550: The already greatly increased territorial base of the German state. In anticipation of these expected future territorial enlargements, potential new districts were theorized upon at length by Nazi ideologists, government officials, and territorial planning departments. These expansions were intended to take place in two distinct ways: To expand the Lebensraum of the German people, the Slavic , Baltic and other populations of Eastern Europe were intended to be wiped out through
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1792-434: The area became citizens of Germany. A separate native government was retained, but a German Reichsprotektor was appointed who wielded effective executive control over the territory. Two separate structures for its territorial administration existed within the protectorate . Administration of the government of the protectorate was divided into two Länder (states): Bohemia and Moravia, which were in turn sub-divided into
1848-419: The buyer. Simply, a " pro forma invoice" is a "confirmed purchase order " where buyer and supplier agree on detail and cost of the product to be shipped to the buyer. A pro forma invoice is generally raised when the seller is ready for dispatching the material but they want to ensure that the payment is being sent before dispatch. And similarly, the customer also wants to know which components are included in
1904-485: The company actually made. Examples of expenses often excluded from pro forma results are company restructuring costs, a decline in the value of the company's investments, or other accounting charges, such as adjusting the current balance sheet to fix faulty accounting practices in previous years. There was a boom in the reporting of pro forma results in the US starting in the late 1990s, with many dot-com companies using
1960-414: The consent of the other house of Congress. However, the system of pro forma sessions every three days by both houses of Congress would appear to represent an obstacle to finding a Constitutional "Case of Disagreement" between the houses of Congress regarding an adjournment of more than three days if neither house of Congress ever deems itself adjourned for more than three days and therefore never seeks
2016-588: The creation of a Reichsgau Beskidenland , which was to stretch from the area to the west of Kraków to the San river in the east. In Axis-occupied Yugoslavia, Sepp Janko , Nazi representative of Danube Swabian interests, pushed for the establishment of a Reichsgau Banat or Prinz-Eugen -Gau , which would have encompassed the Yugoslavian territories of Bačka , Banat , parts of Transylvania ( Siebenbürgen ) and Baranya . The Nazi racial categorization of
2072-545: The entire duration of its existence. Following the German invasion and conquest of Poland , Hitler signed a decree on 12 October 1939, declaring that the Polish territories occupied by the Germans would be placed under the administration of a Governor-General and would be known as the General Government of the Occupied Polish Territories. This came into effect on 26 October. On 22 July 1941, following
2128-493: The expected effect of the proposed transaction on the company's financial viability. Lenders and investors will require such statements to structure or confirm compliance with debt covenants such as debt service reserve coverage and debt to equity ratios . Similarly, when a new corporation is envisioned, its founders will prepare pro forma financial statements for the information of prospective investors. Also, banks will request pro forma statements in lieu of tax returns for
2184-458: The export declaration. A Customs Invoice or declaration is commonly used in New Zealand for air parcel post shipments. A pro forma invoice is the same as a commercial invoice, which, when used in international trade, represents the details of an international sale to customs authorities. A pro forma invoice is presented in the place of a commercial invoice when there is no sale between
2240-544: The future organization of the conquered Soviet territories, Hitler stated his intention to turn not only the areas mentioned above but also the entire Baltic region ( Reichskommissariat Ostland ), the Volga German colony, and the Baku district into future Reichsgebieten (Reich territories). On 3 November 1941, he also elaborated on the toponymic aspect of Germanizing the east: In the eastern territories I will replace
2296-544: The importer on record is required to post a bond and produce a commercial invoice within 120 days from the date of entry. If the required commercial invoice is needed for statistical purposes, the importer has to produce the commercial invoice within 50 days from the date Customs releases the goods to the importer. In law , pro forma court rulings are intended merely to facilitate the legal process (indeed to move matters along). In certain Commonwealth nations with
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2352-520: The mouth of the Somme to Lake Geneva (the so-called "closed" or "forbidden" zone of German occupied France ) was prepared to be annexed to the German Reich as Reichsgau Burgund , with Nancy ( Nanzig ) as the capital. Pro forma The term pro forma ( Latin for "as a matter of form" or "for the sake of form") is most often used to describe a practice or document that is provided as
2408-484: The neighboring Gaue East Prussia and Silesia . The Grand Duchy of Luxembourg as well as Alsace-Lorraine , annexed from pre-war France in 1940, were attached to the bordering Southwestern Gaue of Nazi Germany . There was also an extraterritorial Gau named Auslandsorganisation for party members overseas. Its headquarters were in Berlin. This Auslandsgau was considered to be the 43rd Gau of Nazi Germany. On 15 March 1939, German troops invaded and occupied
2464-534: The northeast located between Switzerland and the Adriatic were re-organized as Operational Zones ( Operationszonen ). These were informally annexed by Germany, and attached to adjacent Gaue of the Reich. There were two such Operational Zones: In a supplementary OKW order dated 10 September 1943, Hitler decrees on the establishment of further Operational Zones in Northern Italy, which were to stretch all
2520-554: The obligation under the Constitution "that neither chamber can adjourn for more than three days without the consent of the other." Pro forma sessions can also be used to prevent the president from pocket-vetoing bills, or calling the Congress into special session . They have also been used to prevent presidents from making recess appointments . In 2012 President Barack Obama attempted to make four appointments during
2576-427: The president's constitutional power to "convene or adjourn Congress" ... "on extraordinary occasions", a power that has never been used to adjourn Congress, though it has been used on rare occasions to convene Congress, empowered him to suspend both houses of Congress (overriding the pro forma procedure), thus enabling him to make appointments to vacant government positions while Congress is suspended. The suggestion
2632-688: The rump state of Czechoslovakia that had existed after the Sudetenland had been annexed by Germany following the Munich Conference . On 16 March, Hitler signed a decree declaring the German-occupied territories of Bohemia and Moravia to be incorporated into "Greater Germany". They were not formally annexed, but were placed under the protection of Germany as the Protectorate of Bohemia and Moravia . Ethnic Germans living in
2688-409: The sender and the importer (for example, in the case of an RMA for replacement goods), or if the terms of the sale between the seller and the buyer are such that a commercial invoice is not yet available at the time of the international shipment. A pro forma invoice is required to state the same facts that the commercial invoice would and the content is prescribed by the governments who are a party to
2744-552: The technique to recast their losses as profits , or at least to show smaller losses than the US GAAP accounting showed. The U.S. Securities and Exchange Commission requires publicly traded companies in the United States to report US GAAP-based financial results, and has cautioned companies that using pro forma results to obscure US GAAP results would be considered fraud if used to mislead investors . In business , pro forma financial statements are prepared in advance of
2800-405: The transaction. In some countries, customs may accept a pro forma invoice (generated by the importer and not the exporter ) if the required commercial invoice is not available at the time when filing entry documents at the port of entry to get goods released from customs. The U.S. Customs and Border Protection , for example, uses pro forma invoices to assess duty and examine goods, but
2856-533: The way to the French border. Unlike Alpenvorland and Küstenland , these zones did not immediately receive high commissioners ( oberster kommissar ) as civilian advisors, but were military regions where the commander was to exercise power on behalf of Army Group B . Operation zone Nordwest-Alpen (Northwest Alps) or Schweizer Grenze (Swiss Frontier) was located between the Stelvio Pass and Monte Rosa and
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#17327806771702912-565: Was condemned by former Clinton Press Secretary Joe Lockhart . In addition, the President's Constitutional power to adjourn either or both houses of Congress is limited to situations in which the "Time of Adjournment" is disagreed upon between the House and Senate creating a "Case of Disagreement", which implicates Article I, Section 5 of the Constitution, which prohibits either house of Congress from adjourning for more than three days without
2968-581: Was dissolved on 8 May 1945, following the surrender of Nazi Germany . Gau is an archaic Germanic term for a region within a country, often a former or actual province, and used in Medieval times as roughly corresponding to an English shire . The term was revived by the Nazi Party in the 1920s as the name given to the regional associations of the party in Weimar Germany , based mainly along state and district lines. The Gaue existed parallel to
3024-528: Was originally established in a party conference on 22 May 1926, in order to improve administration of the party structure. From 1933 onwards, after the Nazi seizure of power , the Gaue increasingly replaced the German states as administrative subdivisions in Germany. On 12 March 1938 Nazi Germany annexed Austria and on 24 May the Austrian provinces were reorganized and replaced by seven Nazi party Gaue. Under
3080-412: Was summoned. After first reading, the bill is never considered further. The pro forma bill was first introduced in the House of Commons of England in 1558. In the Parliament of the United Kingdom , the equivalents are the Outlawries Bill in the House of Commons and the Select Vestries Bill in the House of Lords . In the Parliament of Canada , such bills are titled Bill C-1, An Act respecting
3136-503: Was to contain wholly the Italian provinces of Sondrio and Como and parts of the provinces of Brescia , Varese , Novara and Vercelli . The zone of Französische Grenze (French Frontier) was to encompass areas west of Monte Rosa and was to incorporate the province of Aosta and a part of the province of Turin , and presumably also the provinces of Cuneo and Imperia . The Nazi government openly pursued and practiced aggressive territorial expansionism , intending to further extend
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