Traduction de «return account » (Anglais → Français) :

return account [ revaluation account ]

accounting rate of return | accounting return | ARR | average accounting return

accounting rate of return [ ARR | accounting return ]

accounting rate of return | rate of return on capital employed

consolidation accounts | financial statements adjusted for consolidation purposes | group accounts return

sign income tax return | validate income tax returns, certify income tax returns, authenticate income tax returns | sign income tax returns | sign tax returns

average accounting rate of return

automatic fast return | fast return | quick return | rapid power return | rapid return

return on invested capital | ROIC | return on capital | ROC | return on investment | ROI | return on capital employed | ROCE

prefilled tax return | prefilled income tax return | precompleted income tax return | precompleted tax return

This should cover all phases of the return process, from the pre-departure phase and the return as such to the reception and reintegration in the country of return and should be tailored to take account of the specific situation in different countries.

Improve the coordination among all the services and authorities involved in the return process in each Member State by June 2017 to ensure that all skills and expertise required are available for effective returns while respecting the rights of the returnees; Remove inefficiencies by shortening deadlines for appeals, systematically issuing return decisions that do not have an expiry date and combining decisions on the ending of a legal stay with the issuance of a return decision to avoid duplicate work; Tackle abuses of the system by making use of the possibility to assess asylum claims in accelerated or, where considered appropriate, ...[+++]border procedures when it is suspected asylum claims are made merely to delay the enforcement of a return decision; Prevent absconding by detaining people who have received a return decision and who show signs they will not comply such as refusal to cooperate in the identification process or opposing a return operation violently or fraudulently; Increase the effectiveness of return procedures and decisions by only granting voluntary departure if necessary and if a request is made and giving the shortest possible periods for voluntary departure, taking into account individual circumstances; Set up operational assisted voluntary return programmes by 1 June 2017 and ensure proper dissemination of information on voluntary return and assisted voluntary return and reintegration programmes.

Since the results of the analysis do not change when a liquidity premium is added to the target rate of return of around 12 %, or when the 14 % actual rate of return in the recent past is applied from 1997, it is not necessary to take this premium and the actual rate of return into account.

Member States should look at both accounts (Union allowances deletion account to which the surrenders go and the return account) to assess if the enforcement is required in respect of 2012 emissions.