Traduction de «Compte transitoire » (Français → Anglais) :

In order to ensure legal certainty and the smooth transition to the regime introduced by this Regulation, it is important to introduce a transitional period regarding the entry into force of the obligation to rotate statutory auditors and audit firms and the obligation to organise a selection procedure for the choice of statutory auditors and audit firms.

where insurance and reinsurance undertakings apply the transitional measures set out in Articles 308c and 308d, whether they comply with the phasing-in plans referred to in Article 308e and the prospects for a reduced dependency on these transitional measures, including measures that have been taken or are expected to be taken by the undertakings and supervisory authorities, taking into account the regulatory environment of the Member State concerned.

Transitional provisions aim at allowing a smooth passage to the new regulatory framework, therefore it is important, when applying the transitional provisions for filters and deductions, that this transitional treatment set out in Regulation (EU) No 575/2013 is applied consistently, but in a manner that takes into account the original starting point created by the national rules transposing the previous Union regulatory regime, represented by Directives 2006/48/EC (2) and 2006/49/EC (3) of the European Parliament and of the Council.

Given the risk of abuse of such a transitional arrangement, its duration should be limited and care taken to ensure that old marking equipment not complying with the new rules is withdrawn as soon as possible and not later than the end of the transitional period.

(4) Whereas the third subparagraph of Article 7(3) of Regulation (EC) No 1260/1999 stipulates, in the case of Objectives 1 and 2, that these breakdowns are to distinguish allocations of appropriations to regions and areas benefiting from transitional support, that these allocations are to be determined in accordance with the criteria referred to in the first subparagraph of that Article and that the annual breakdown of these appropriations is to be degressive as from 1 January 2000 and must be lower in 2000 than in 1999; whereas the transitional support profile may be tailored to the specific needs of the individual regions, and whereas ...[+++] the Commission has taken into consideration the Member States' requests in this respect, taking account of the annual breakdown of Structural Fund resources set out in the Annex to Regulation (EC) No 1260/1999;

(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 functioning 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 no ...[+++]t 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;