Consolidated Accounts
Common position adopted by the Council on 29.VI.1990 with a view to the adoption of a Council Directive amending Directive 78/660/EEC on annual accounts and Directive 83/349/EEC on consolidated accounts as concerns the exemptions for small and medium-sized companies and the publication of accounts in Ecus. 7473/90, 20 June 1990
... Whereas Member States should be afforded the possibility of allowing companies not to include in the notes to the accounts certain information concerning remuneration granted to members [r] ...
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Proposal for a Council Directive amending Directive 78/660/EEC on annual accounts and Directive 83/349/EEC on consolidated accounts with respect to the exemptions for small and medium-sized companies and to the drawing up and publication of accounts in ECU. COM (88) 292 final, 14 October 1988
... Member States shall permit compames falling within Article II, and may permit other companies which on their balance sheet dates do not exceed the limits of two of the following three cr[r] ...
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Proposal for a Council Directive on the annual accounts and consolidated accounts of insurance undertakings. COM (86) 764 final, 8 April 1987
... No C 131/2 Official Journal of the European Communities 18.5:87 as last amended by the Act of Accession of Spain and Portugal, but which also includes certain undertakings that are exclu[r] ...
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Annual accounts of the European Communities for the financial year 2008. Consolidated statements on budget implementation and consolidated financial statements
... exposure with any single counterpart is limited to 5% of its “Capital + reserves + subordinated loans”, as resulting from its certified consolidated accounts. this limit is revised at least on a yearly ...
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Amended proposal for a Seventh Directive pursuant to Article 54(3)(g) of the EEC Treaty concerning group accounts. COM (78) 703 final, 12 December 1978
... However, the Member States may exempt undertakings referred to in paragraph 1 which are governed by t1cir national laws from the obligation to establish sub-group consolidated accounts a[r] ...
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Balance sheets and accounts of the sixth and seventh European Development Funds for the financial year 1995. Communication from the Commission to the Court of Auditors, the European Parliament and the Council. SEC (96) 989 final, 31 May 1996
... 1.3 EDF CONSOLIDATED ACCOUNTS AT 31.12.1995: AID INSTRUMENTS MECU ACP + OCT 'APPROPRIATION 1 ACP Total Indicative Programmes Grants Special loans Structual Adjustment Total non-program[r] ...
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Annual Report on the Activities funded by the Seventh, Eighth and Ninth European Development Funds (EDFS)(2008/C 286/02) OJ 273, 10 11 2008
... final consolidated accounts and the legality and the regularity of the underlying ...final consolidated accounts and of material non-compliance of the underlying transactions with the ...
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Paper on the Accounting Advisory Forum - Foreign currency translation
... 19-21 Other aspects 22-25 Incorporation of integrated foreign branches into the annual accounts 26 CONSOLIDATED ACCOUNTS 27-37 Translation of annual accounts of integrated foreign operat[r] ...
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Definitive annual accounts of the European Communities for the financial year 2002. Volume I: Consolidated statements on budget implementation and consolidated financial statements. Official Journal C 287, 28 November 2003
... of accounts which will be shifted forward by about one month from 2005 onwards to give the discharge authority the same amount of time for its ...the accounts for 2005, the Commission's accounting officer ...
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Communication from the Commission to the European Parliament, the Council and the Court of Auditors annual accounts of the European Communities financial year 2009 Consolidated financial statements and consolidated reports on implementation of the budget SEC (2010) 963 final, 20 July 2010
... Current payables include cost statements received by the EU under the framework of the grant activities. They are credited for the amount being claimed from the moment the demand is received. If the counterpart is a ...
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Tontine Savings Accounts
... investors against market risk or longevity risk, so they don’t need to set aside reserves to back up any guarantees. For a relatively trivial fee, they would merely invest and custody passively-managed funds, keep track ...
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Court of Auditors Annual report concerning the financial year 2011 accompanied by the replies of the institutions 2012/C 344/01, 12 November 2012
... (a) The Commission examines the B accounts every year in the course of its inspections. The B account in which debts are entered that are not guaranteed and/or which are contested, of its nature, contains matters ...
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The oil position in the Tunisian economy: Adaptation of computable general equilibrium model
... six accounts of taxes and subsidies which appears in line or in column and where the totals of which are paid at the State account (for the taxes) or fed by the latter (for the ...
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Consolidated List of Requirements
... It aims to support the improvement of patient care by enabling healthcare professionals to access clinical record information more readily at their computer workstations.. The Synapses p[r] ...
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The tapeless revolution consolidated
... 2014 - The tapeless revolution consolidated Slide 1 One of the most fundamental changes to the UK broadcast sector during 2014 will be the final transition to a purely tapeless form of[r] ...
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Final annual accounts of the European Communities for the financial year 2003. Volume I: Consolidated statements on budget implementation and consolidated financial statements. Official Journal C 294, 30 November 2004
... In 2002 a consortium of independent experts conducted a study into the estimated costs of the decommis- sioning of the JRC nuclear facilities and waste management programme — their report was received in mid-2003. For ...
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Final annual accounts of the European Communities for the financial year 2004. Volume I: Consolidated statements on budget implementation and consolidated financial statements. Official Journal C 302, 30 November 2005
... The same rules of valuation and accounting methods are applied in all the European Institutions currently falling within the scope of consolidation (Commission, Parliament, Council, Court of Justice, Court of Auditors, ...
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Consolidated Platform for Recruitment Agencies
... The Consolidated platform for Specialized Job recruitment is an ontology based system developed using a combination several semantic driven ...the consolidated Recruitment ...
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Explain the purpose of and be able to prepare a profit and loss appropriation account. Prepare current accounts, capital accounts and financial statements of a partnership.
... • CEDI, DOLLAR and POUND are into a partnership business for the sale of “DEPRECIATION” sharing profits in the ratio 1:2:2. The partners have agreed to charge interest on their capital accounts and drawings ...
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Agricultural Accounts: Agricultural and forestry accounts Unit values [Economic Accounts] 1976
... Bois d'œuvre et d'industrie résineux Bois longs résineux Bois de trituration résineux Bois d'œuvre et d'industrie feuillus Bois longs feuillus Bois de trituration feuillus Bois de chauff[r] ...
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