Traduction de «group terminated multi-interest accounts » (Anglais → Français) :

That concept takes into account, beside the interest of each individual group entity, the indirect interest that each entity in a group has in the prosperity of the group as a whole.

However, given the lack of an arm's-length transaction price, Member States should be allowed to permit intra-group transfers of participating interests, so-called common control transactions, to be accounted for using the pooling of interests method of accounting, in which the book value of shares held in an undertaking included in a consolidation is set off against the corresponding percentage of capital only.

Consolidation requires the full incorporation of the assets and liabilities and of the income and expenditure of group undertakings, the separate disclosure of non-controlling interests in the consolidated balance sheet within capital and reserves and the separate disclosure of non-controlling interests in the profit and loss of the group in the consolidated profit and loss accounts.

(Return tabled) Question No. 1123 Ms. Kirsty Duncan: With respect to the government’s position on chronic cerebrospinal venous insufficiency (CCSVI): (a) does the government track clinical trials on CCSVI currently being undertaken by other countries and, if yes, what are all clinical trials, identified by phase, currently being undertaken worldwide, (i) which countries are undertaking Phase lll trials; (b) does the government question whether CCSVI exists and, if yes, (i) why does the government not question whether treating CCSVI actually improves quality of life for Canadians with multiple sclerosis (MS); (c) how many cases of " major complications associated with venous angioplasty" have occurred in Canada and, if it is not possible ...[+++]to give this number, why, (i) what are identified complications to CCSVI and, for each complication, how many cases versus the number of procedures undertaken have occurred; (d) what are all procedures that have been performed on veins in Canada, including, procedures for Budd-Chiari syndrome and May-Thurner syndrome; (e) what is the government's position on ballooning veins and why does it consider that ballooning veins even once could be unsafe on fragile veins, even though participants involved in the proposed clinical trial will experience two procedures-one real, one simulated-in a one-year period; (f) is the government consulting with Canadians with MS, if so, (i) provide a list of all CCSVI groups the Minister of Health has met with along with the dates of the meetings, (ii) provide a list of all MS groups the Minister of Health has met with along with the dates of the meetings, (iii) provide the number of Canadians with MS the Minister of Health has met and the dates of all meetings, and if the government is not consulting, (iv) why not; (g) how does inviting the investigators of the seven MS-funded CCSVI studies to participate in the consensus workshop on ultrasound imaging meet CIHR's conflict of interest g ...

Question No. 413 Mr. Hoang Mai: With regard to the Canada Revenue Agency’s (CRA) response to the provisions of the Internal Revenue Service (IRS) regarding the Foreign Account Tax Compliance Act (FATCA): (a) according to the government’s analysis, do the FATCA provisions comply with the provisions of the Convention Between Canada and the United States of America With Respect to Taxes on Income and on Capital and its amending Protocol (2007); (b) how many citizens from the United States of America will be affected by FATCA, (ii) are there specific Canadian exemptions to FATCA; (c) has Canada negotiated ...[+++] with United States Treasury officials or the IRS following the announcement of FATCA provisions, (i) at what time was the government made aware of these provisions, (ii) how long did it take Canada to respond to the initial creation of FATCA and its implementation, (iii) are there ongoing negotiations in this regard; (d) will Canada inform dual citizens about FATCA and, if so, (i) how, (ii) at what time, (iii) what department or agencies will be responsible; (e) has the government conducted any studies or mandated a task force to look into how much FATCA will cost Canadians and, if so, what are the cost implications resulting from the additional regulations and demands, (i) for the government, (ii) for the CRA, (iii) for Canadian banks, (iv) who will absorb these costs, (v) are there other types of non-financial costs such as efficiency or fairness reductions; (f) which Canadian civil liberties associations or other types of association has the government met with to discuss the privacy implications of FATCA and what actions will the government undertake to protect the fundamental civil liberties of all Canadians in this regard; (g) according to the government’s analysis, do the FATCA provisions comply with the provisions of the Privacy Act or the Personal Information Protection and Electronic Documents Act, and if so, which department undertook this assesment; ...

A feature common to these activities is that they will be implemented within a multi-annual perspective which takes direct account of the needs and viewpoints of the main associated actors (as appropriate: policymakers, industrial user groups, leading edge research groups, etc.) They will be implemented in conjunction with flexible programming mechanism to be implemented during the course of the programme, by which specific priorities, corresponding to identified needs and ...[+++] falling within the objectives indicated above, will be determined.