Traduction de «create financial reports » (Anglais → Français) :

They shall place at the disposal of the Court of Auditors all documents concerning the award and performance of contracts and all accounts of cash or materials, all accounting records or supporting documents, and also administrative documents relating thereto, all documents relating to revenue and expenditure, all inventories, all organisation charts of departments, which the Court of Auditors considers necessary for auditing the financial outturn report on the basis of records or on the spot and, for the same purposes, all documents and data created or stored ...[+++] on a magnetic medium.

Among a host of improvements, the financial management system has been radically modernised so that responsibilities which were previously diffuse and obscure are now clearly and specifically assigned; the Annual Activity Reports and Declarations from all the Directors General provide the most thorough and transparent management reporting system of any administration in the EU; a new Financial Regulation came into effect on 1 January and it enables the full transition to modern accrual accounting to be made by 2005 a quicker change ...[+++]than that made anywhere else; more than 3,500 personnel have been retrained to operate the new financial management system; two new services have been created the Central Financial Service and the Internal Audit Service as essential components of the modernised management and control system.

In 1998 the unit in the Commission responsible for traditional own resources created a special task force to analyse annual and special reports and sector letters from the Court of Auditors and to provide an administrative and financial follow up to the observations contained in the Court's reports.

In spite of this methodological caveat, the first Observatory's report underlines a number of useful elements, namely as regards: - an indication to the existence of different problems, attitudes and behaviour within the SME sector, justifying the adoption of differentiated policy approaches aiming at micro, small and medium enterprises; - a differentiated contribution of SMEs to employment as only micro firms have been able to secure some net job creation in 1991-1992, these years being characterised by an important reduction in the number of both medium-sized and large enterprises as well as in their employment levels; - the importan ...[+++]ce to provide appropriate information and counselling, as well as adequate formation to newly created enterprises; - the Community's role in assisting cooperation and transnational business relationships, to stimulate the potential for cooperation, and to encourage those enterprises who are still apprehensive of cooperation; - the differences in financial problems, depending on the type of enterprise considered (size and sector) and the requirement to be met (creation, expansion, liquidity position or transfer); - the importance of the Community's efforts to provide assistance to enterprises and to promote economic development through transborder and transnational cooperation, namely by means of the INTERREG initiative and the intervention of Structural Funds; - the need of further improving the absorption of Community's funds by SMEs, alleviating financial burdens and helping develop financial institutions geared to the needs of SMEs, and assisting the development of managerial resources in less favoured regions.

That commitment, although somewhat more vague today, was used to create a new financial reporting requirement regarding suspicious financial transactions and cross-border movement of currency.

The purpose of measures that support financial reporting or being accountable and transparent is to create confidence in all stakeholders that there is financial management capacity and to give an indication of what that capacity is.