Traduction de «Méthode de comptabilisation à la valeur de marché » (Français → Anglais) :

In this respect, the Commission has consistently urged NRAs under its powers pursuant to Article 7 of Directive 2002/21/EC: (i) to use appropriate cost-accounting methods and ensure consistent pricing of access products along the same value chain to safeguard the investment ladder principle; (ii) to apply the principles of the relevant cost model consistently to all relevant input data; and (iii) to recognise the importance of using the costs of a modern efficient network to set access prices.

And they will distribute it and use it however they see fit. If we had enough time, I have about a 45-page memo on the PSAB, the Public Sector Accounting Board, talking about consolidation or modified equity approaches to accounting.

The Commission has already taken concrete initiatives in areas such as credit rating agencies; insurance; revision of capital requirements under Basel II; securitised products; mark-to-market accounting rules and addressing pro-cyclicality of regulatory measures.

The competent authorities may allow the requirement against a written exchange‐traded option to be equal to the margin required by the exchange if they are fully satisfied that it provides an accurate measure of the risk associated with the option and that it is at least equal to the capital requirement against an option that would result from a calculation made using the method set out in the remainder of this Annex or applying the internal models method described in Annex V. The competent authorities may also allow the capital requirement for an OTC option cleared by a clearing house recognised by them to be equal to the margin requir ...[+++]ed by the clearing house if they are fully satisfied that it provides an accurate measure of the risk associated with the option and that it is at least equal to the capital requirement for an OTC option that would result from a calculation made using the method set out in the remainder of this Annex or applying the internal models method described in Annex V. In addition they may allow the requirement on a bought exchange‐traded or OTC option to be the same as that for the instrument underlying it, subject to the constraint that the resulting requirement does not exceed the market value of the option. The requirement against a written OTC option shall be set in relation to the instrument underlying it.

(7) Leading accounting standard setters in the world are moving away from the historical cost model for the valuation of these financial instruments towards a model of fair value accounting.

Under the Commission's proposal, Member States would be legally obliged to permit or require all or certain categories of companies to adopt fair value accounting methods.