Traduction de «Impôts sur les résultats de l'exercice » (Français → Anglais) :

tax on profit or loss for the financial year

earnings before interest, tax, depreciation and amortization [ EBITDA | earnings before interest, taxes, depreciation and amortization ]

earnings before interest, tax, depreciation and amortization | EBITDA

tax on extraordinary profit or loss

tax on profit or loss on ordinary activities

tax on profit or loss on ordinary activities

recognize in income | include in income | reflect in income | report in income

recognition in income

annual surplus

net operating profit after taxes | net operating profit after tax | after-tax operating profit [ NOPAT ]

137. Considers that increased transparency regarding the activities of multinational companies is essential for ensuring that tax administrations are able to efficiently combat BEPS; reiterates accordingly its position that MNCs in all sectors should disclose clearly and comprehensibly in their financial statements, broken down by Member State and by third country in which they have an establishment, a range of aggregate information, including their profit or loss before tax, taxes on profit or loss, number of employees, assets held, basic information about tax rulings (country-by-country reporting); underlines the importance of making this information available to the public, possibly in the form of a central EU register; stresses furth ...[+++]ermore that SMEs and mid-caps which are not MNCs should be exempt from such an obligation; calls on the Council to adopt, by the end of 2015, Parliament’s position as voted in the Shareholder Rights Directive in July 2015; stresses that transparency requirements should be designed and implemented in such a way that they do not result in EU firms being put at a competitive disadvantage;

135. Considers that increased transparency regarding the activities of multinational companies is essential for ensuring that tax administrations are able to efficiently combat BEPS; reiterates accordingly its position that MNCs in all sectors should disclose clearly and comprehensibly in their financial statements, broken down by Member State and by third country in which they have an establishment, a range of aggregate information, including their profit or loss before tax, taxes on profit or loss, number of employees, assets held, basic information about tax rulings (country-by-country reporting); underlines the importance of making this information available to the public, possibly in the form of a central EU register; stresses furth ...[+++]ermore that SMEs which are not MNCs should be exempt from such an obligation; calls on the Council to adopt, by the end of 2015, Parliament’s position as voted in the Shareholder Rights Directive in July 2015; stresses that transparency requirements should be designed and implemented in such a way that they do not result in EU firms being put at a competitive disadvantage;

We found that recommendations 4 and 5 were related; that the reports of plans and priorities contained financial information by program for three previous fiscal years and for three future years, and that the reports on plans and priorities include an explanation of any changes in planned spending over time and of any variances between planned and actual results by fiscal year as available.

17. Welcomes the results of the 2010 and 2011 pan-European cyber security exercises conducted across the Union and monitored by ENISA, whose goal was to assist Member States in designing, maintaining and testing a pan-European contingency plan; calls on ENISA to keep such exercises on its agenda and progressively involve relevant private operators as appropriate in order to increase Europe's overall internet security capacities; ...[+++]looks forward to a further international expansion with like-minded partners;