Traduction de «accounting currency » (Anglais → Français) :

(b) Currencies received by the Bank from borrowers or guarantors in payment on account of principal of direct loans made with currencies referred to in (a) above shall be exchanged for the currencies of other members or reloaned only with the approval in each case of the members whose currencies are involved; provided, however, that if necessary, after the Bank’s subscribed capital has been entirely called, such currencies shall, without restriction by the members whose currencies are offered, be used or exchanged for the currencies required to meet cont ...[+++]ractual payments of interest, other charges or amortization on the Bank’s own borrowings, or to meet the Bank’s liabilities with respect to such contractual payments on loans guaranteed by the Bank.

in the case of a legal person, maximum administrative fines of at least EUR 5 000 000, or in the Member States whose currency is not the euro, the corresponding value in the national currency on 2 July 2014, or of up to 10 % of the total annual turnover of the legal person according to the last available accounts approved by the management body; where the legal person is a parent undertaking or a subsidiary of the parent undertaking which has to prepare consolidated financial accounts in accordance with Directive 2013/34/EU, the relevant total annual turnover shall be the total annual turnover or the corresponding type of income in accordance with the ...[+++] relevant accounting legislative acts according to the last available consolidated accounts approved by the management body of the ultimate parent undertaking;

1. In order to make the payments provided for in Article 37(1) and (4) of Annex IV to the ACP-EC Agreement or in the measures implementing the Overseas Association Decision, the accounting officer shall open accounts, where appropriate, with financial institutions in the ACP States and the OCTs, for payments in the national currencies of the ACP States or in the local currencies of the OCTs, and with financial institutions in the Member States, for payments in euro and other currencies.

(13) Whereas the euro unit and the national currency units are units of the same currency; whereas it should be ensured that payments inside a participating Member State by crediting an account can be made either in the euro unit or the respective national currency unit; whereas the provisions on payments by crediting an account should also apply to those cross-border payments, which are denominated in the euro unit or the national currency unit of the account of the creditor; whereas it is necessary to ensure the smooth functionin ...[+++]g of payment systems by laying down provisions dealing with the crediting of accounts by payment instruments credited through those systems; whereas the provisions on payments by crediting an account should not imply that financial intermediaries are obliged to make available either other payment facilities or products denominated in any particular unit of the euro; whereas the provisions on payments by crediting an account do not prohibit financial intermediaries from coordinating the introduction of payment facilities denominated in the euro unit which rely on a common technical infrastructure during the transitional period;

WHEREAS THE SAID ARTICLE 1A PROVIDES , IN PARAGRAPH 3 , THAT THE SPECIAL RATE FOR THE FLOATING CURRENCIES SHALL BE EQUAL TO THE CONVERSION RATE FOR THE CURRENCY CONCERNED AGAINST THE EUROPEAN MONETARY UNIT OF ACCOUNT ; WHEREAS , FOLLOWING THE ENTRY INTO FORCE OF THE EUROPEAN MONETARY SYSTEM , THE EUROPEAN MONETARY UNIT OF ACCOUNT NO LONGER EXISTS ; WHEREAS IT WAS MADE UP OF THE TOTALITY OF THE MEMBER STATES ' CURRENCIES KEPT AT ANY GIVEN MOMENT WITHIN A MAXIMUM SPREAD OF 2.25 % ; WHEREAS THIS GROUP OF CURRENCIES , INCREASED TO INCLUDE THE FRENCH FRANC AND THE IRISH POUND , STILL EXISTS ; WHEREAS THE MECHANISM HITHERTO APPLIED CAN ACCORDINGLY STILL BE MAINTAINED ; WHEREAS , HOWEVER , IT IS NECESSARY TO ALTER THE WORDING OF THE SAID PROV ...[+++]ISION ;

In this respect, using the ECU as the sole accounting currency for both the Community grant and the presentation of the plans for financing and the statements of expenditure by the Portuguese authorities has proved particularly effective.