Traduction de «Current value analysis » (Anglais → Français) :

It is important for an entity to inform users of the measurement basis or bases used in the financial statements (for example, historical cost, current cost, net realisable value, fair value or recoverable amount) because the basis on which an entity prepares the financial statements significantly affects users’ analysis.

13. Welcomes to some extent the Commission's proposals on the next financial framework 2007-2013 and the related legislative proposals, which form part of the "Prodi Package" and are intended to replace most of the current legislation ending in 2006, as an opportunity for the enlarged Union to further develop a new political agenda; after an in-depth analysis by its Temporary Committee and by the 17 committees which delivered opinions to it, considers that the Commission proposals have received qualified support and, as such, are an ...[+++]acceptable basis for analysis and future negotiations; nevertheless draws the Council's attention to certain political priorities where European added value for the Union and its citizens is of the utmost importance;

Q-118 — Mr. McNally (Dewdney Alouette) — With regard to instances of environmental or other damage at the National Library: (a) how many instances have occurred; (b) what was the type of damage and the date of each occurrence; (c) how many documents, artifacts or other stored items have been damaged; (d) what specific costs for repair, restoration or replacement are associated with those damaged items; (e) how many items have been permanently lost as a result of this damage including the type of item, the date it was damaged, and the value in dollars associated with its loss; (f) how much money has been spent on repairs, renovations ...[+++] or maintenance to the National Library and when did this work take place; (g) what is the current value of the inventory and all holdings of the National Library; and (h) has the government completed a cost analysis of the repairs necessary to maintain the current library as compared to the costs of constructing a new National Library?

By way of example, the benefit evaluated by ECORYS in the current cost-benefit analysis, under Directive 2001/16/EC, for the implementation of ERTMS over a twenty-year period is EUR6.5 million; this is a net present value (NPV) based on a reduction in the number of fatalities evaluated as 14.

44. Values the evidence that structural policies help reduce economic disparities between Member States (though disparities between regions within Member States have grown - and the Commission should amend existing allocation criteria so as to reduce these disparities); requests more such "impact" analysis; notes that this will be of key importance from 2004 when the area/population of the EU will have increased by one third but its GDP by only 5%; indeed, given the current income-re ...[+++]lated criteria for Objective 1 status and the effect of the accession of the new Member States (i.e. to raise existing Member States' relative income levels against the enlarged EU average), calls for transitional measures to be developed for regions that currently have Objective 1 status but that might no longer qualify in the future;

44. Values the evidence that structural policies help reduce economic disparities between Member States (though disparities between regions within Member States have grown - and the Commission should amend existing allocation criteria so as to reduce these disparities); requests more such "impact" analysis; notes that this will be key from 2004 when the area/population of the EU will have increased by one-third but its GDP by only 5%; indeed, given the current income-related crit ...[+++]eria for Objective 1 status and the effect of the accession of the new Member States (i.e. to raise existing Member States' relative income levels against the enlarged EU average), calls for transitional measures to be developed for regions that currently have Objective 1 status but that might no longer qualify in the future;