Traduction de «field micro-level accounting » (Anglais → Français) :

Moreover, where accruals accounts do not exist at the micro level, financial transactions and balance sheets have to be derived from a variety of different sources, leading to a ‘statistical discrepancy’ between the deficit compiled via non-financial accounts and that compiled via financial accounts.

The current approach of reconciling non‑harmonised micro‑level public‑sector accounting data for EDP purposes is reaching its limits.

The de Larosière Report also states that macro-prudential oversight is not meaningful unless it can somehow impact on supervision at the micro level whilst micro-prudential supervision cannot effectively safeguard financial stability without adequately taking account of macro-level developments.

OTHER DECISIONS Definition of a Community approach to the development of the non-energy mining industry - Council conclusions "THE COUNCIL OF THE EUROPEAN UNION: 1) WELCOMES the Commission communication of 11 November 1992 entitled "The non-energy mining industry: current situation and guidelines for a Community approach", which analyses the follow-up to the Council Resolution of 28 July 1989 on the development of the Community mining industry (1), which highlights the economic importance of this industrial activity and proposes guidelines for a Community approach with a view to strengthening the competitiveness of the non-energy mining industry; (1) OJ C 207, 12.8.1989, p. 1. 2) EMPHASIZES the importance of comprehensive and consistent co ...[+++]nsideration of the internal and external aspects of a Community approach in this field, taking into account the approach advocated in the most recent guidelines which appear in the Commission communication of 20 November 1990 entitled "Industrial policy in an open and competitive environment: guidelines for a Community approach"; 3) CALLS UPON the Commission to continue its work, with due regard for the principle of subsidiarity, turning the dialogue with the representatives of the industries concerned and experts from the Member States into its main instrument and studying essentially the issues set out below without any particular priority: (a) improving access to, and updating of, information, both on geological and mining data and on markets, products and other economic factors by improving the Commission structure for providing raw material statistics and by increased co-operation between Member States' geological departments, and the use of their knowledge by the Commission; (b) consideration of the environmental dimension, taking account of the restoration of closed or closing sites, while promoting a balance between the economic interests of the sector and environmental protection requirements; (c) tailoring training st ...

Broadly, the MacKay report recommended the CICA give accelerated consideration to levelling the playing field between Canada and the U.S. with respect to these accounting rules, and if that were not possible, that we use our special powers to create that levelling of the playing field on an interim basis until accounting regulatory bodies could get their act together.

In this context the guidelines for the sensible use of wetlands as agreed by the Parties to the Ramsar Convention [Kushiro, 1993] should also be taken into account; Undertakes to ensure that, when sites are proposed, the NATURA 2000 network is consistent with the need to preserve wetland habitats in accordance with the Birds and Habitats Directives; Considers it necessary to formulate an integrated policy on management of hydrological resources in terms of both quantity and quality within the wetlands and outside them, and draws attention to the possible importance here of the communication on Community water policy which the Commissio ...[+++]n will be submitting; Recalls the support it gave to the communication on coastal areas in its conclusions of 18 December 1995, and takes the view that, as in the case of coastal areas, insufficient consultation between all levels of responsibility is one of the main causes of the current situation of wetlands; Emphasizes the need to take wetlands into account when drawing up the Community's strategy for the conservation and sustainable use of biological diversity which the Council called for in its conclusions of 18 December 1995 concerning the Convention on Biological Diversity; Welcomes the necessary research, education and training efforts being made to ensure the protection of wetlands; Stresses the need for the state of wetlands to be observed and monitored and for information and experience in this field to be exchanged, and the role played by the European Environment Agency in this matter, taking account of existing work and mechanisms in this field, particularly under the Ramsar Convention; Advocates coordination and cooperation with third countries to encourage the wise use of wetlands under existing instruments; Expresses the wish that the Community's concerns regarding the wise use and conservation of wetlands should be taken into account at the next conference of the parties to the Ramsar Convention, which must be ...