Traduction de «Méthode du coût de revient complet » (Français → Anglais) :

We're not going on caps and emissions, economic instruments, full-cost accounting, etc.

8. Member States may permit the purchase price or production cost of stocks of goods of the same category and all fungible items including investments to be calculated either on the basis of weighted average prices or on the basis of the ‘first in, first out’ (FIFO) method, the ‘last in, first out’ (LIFO) method, or a similar method.

8. Member States may permit the purchase price or production cost of stocks of goods of the same category and all fungible items including investments to be calculated either on the basis of weighted average prices, on the basis of the ‘first in, first out’ (FIFO) method, or on the basis of the 'last in, first out' (LIFO) method, or a similar method that reflects current best practice.

8. Member States may permit the purchase price or production cost of stocks of goods of the same category and all fungible items including investments to be calculated either on the basis of weighted average prices or on the basis of the ‘first in, first out’ (FIFO) method, or a similar method.

Financial instruments that cannot be measured reliably by any of the methods described in points (a) and (b), shall be measured in accordance with the principle of purchase price or production cost.

59. Stresses that the impact of individual legislative measures differs from their cumulative impact; calls on the Commission services, in cooperation with the ESAs, SSM and ESRB, to conduct a comprehensive quantitative and qualitative assessment every five years of the cumulative impact of EU financial services regulation on financial markets and its participants at EU and Member State level in order to identify shortcomings and loopholes, to assess the performance, effectiveness and efficiency of the financial services regulation and to ensure that it is not impeding fair competition and the development of the economy, and to report back to Parliament; stresses the importance of performing detailed impact assessments and cost-benefit an ...[+++]alyses for any future legislation in order to demonstrate the added value of legislation, in particular as regards economic growth and job creation; underlines that impact assessments and cost-benefit analyses should include thorough evaluations of the impact of Level-2 measures, which form a significant part of the EU financial regulatory framework; recalls that quantifying the impact of legislative measures might be difficult, in particular given that their benefits are difficult to measure, but methods for quantification should still be used;