Statutory Definitions

A
Abandoned Chemical Weapons (P331/03) means chemical weapons, abandoned by a State after 1st January 1925 on the territory of another State without the consent of the latter, including old chemical weapons
Abandoned goods (P859/2014) means goods that are not collected by their owner within the period prescribed by law completing customs procedures
Abattoir (P819/2014) means a person that slaughters live animals and prepares and processes meat and meat products to supply for market or that provides slaughter house service to butchers and consumers
Academic community (P650/09) means all those persons studying, teaching and doing research as permanent or visiting members of an institution
Academic officer (P650/09) means research and publication officer, registrar and other similar officers
Academic Staff
(R60/99, R61/99, R62/99, R63/99, and R68/01) means any employee engaged in teaching or research activities
(P351/03) means an academic staff employed by a higher education institution to devote 75% of his/her time to teaching and 25% of his/her time to research or employed in research centers of the institution and devote 75% of his/her time to research and 25% of his/her time to teaching
(R249/2011) means an employee engaged in teaching, training and/or research activities
(R132/2007) means any employee of the University College [Ethiopian Police University College] engaged [engage] in teaching or research activities
(P650/09) means members of an institution employed in the capacity of teaching and/or research, and any other professional of the institution who shall be recognized so by senate statutes
Academic unit (P650/09) means a college, faculty, school, an institute, a department or a centre established as a constituent unit of an institution
Access (P482/06) means the collection, acquisition, transfer or use of genetic resources and/or community knowledge
Access agreement (R169/09) means an agreement, signed in accordance with Article 14(2) of the Proclamation, on the access to, and sharing the benefits arising from the utilization of, genetic resources and/or community knowledge
Access application (R169/09) means a written request presented to the Institute, in accordance with Article 14(1) of the Proclamation, to access genetic resources and /or community knowledge
Access money (R169/09) means the money obtained from access agreements by way of sharing the benefits arising from the utilization of genetic resources and/or community knowledge
Accessory (P768/2012) means goods which become out of service as a result of being used in the process of production or because of change in the type of product of a manufacturer, and includes imported oil, lubricants, and other energy generating substance used by a producer which is wholly engaged in manufacturing commodities for export
Accident
(P273/03) shall mean an occurrence associated with the operation of an aircraft which takes place between the time any person boards the aircraft with the intention of flight until such time as all such persons have disembarked, in which:
(a) a person is fatally or seriously injured as a result of:
1) being in the aircraft, or
2) direct contact with any part of the aircraft, including parts which have come detached from the aircraft, or
3) direct exposure to jet blast, except when the injuries are from natural causes, self-inflicted or inflicted by other persons, or when the injuries are to stowaways hiding outside the areas normally available to the passengers and crew; or
(b) the aircraft sustains damage or structural failure which:
1) adversely affects the structural strength performance or flight characterstics of the aircraft, and
2) would normally require major repair or replacement of the affected component, except for engine failure or damage when the damage is limited to the engine, its cowlings or accessories; or for damage limited to propellers, wing tips, antennas, tires, brakes, fairing, small dents or puncture holes in the aircraft skin; or
(c) the aircraft is missing or is completely inaccessible
(P616/08) means an occurrence associated with the operation of an aircraft, which takes place between the time any person boards the aircraft with the intention of flight until the time such person has disembarked, in which:
a) the person is injured as a result of:
(1) being in the aircraft;
(2) detached from the aircraft, or
(3) direct exposure to jet blast;
except when the injuries are from natural causes, self inflicted or inflicted by other persons, or when the injuries are to stowaways hiding outside the areas normally available to passengers and crew;
(b) the aircraft sustains damage or structural failure which:
(1) adversely affects the structural strength or performance of the aircraft; and
(2) would normally require major repair or replacement of the affected component, except for engine failure or damage, when the damage is limited to the engine, its cowlings or accessories or for damage limited to propellers, wing tips, antennas, tires or brakes failings or small dents or puncture holes in the aircraft skin; or
c) the aircraft is missing or is completely inaccessible
Accountable person (P657/2009) means any of the following:
a) a financial institution as defined in the Banking Business Proclamation No. 592/2008
b) a money transfer agent or a foreign exchange bureau
c) a financial leasing company;
d) the Ethiopian Revenues and Customs Authority;
e) a notary office or an organ empowered to authenticate documents;
f) a licensing authority;
g) the Ethiopian Investment Agency;
h) non-governmental organization, religious institution or other charitable organization
i) an advocate, an auditor or a licensed accountant;
j) a person engaged in real estate business;
k) a dealer in precious metals and gems;
l) a broker, dealer or investment advisor
Accounting period
(P285/02) means a calendar month. The month of Nahase and Pagumen shall be aggregated and treated as one calendar month
(P847/2014) means a year ending on a balance sheet date of the reporting entity; provided, however, that as a result of the date of the formation or incorporation of the reporting entity or a change of the balance sheet date of the reporting entity, the period ending on that date is longer or shorter than a year, that longer or shorter period is an accounting period

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