Traduction de «Rapport sur les conditions de fin d'appel par état » (Français → Anglais) :

However, given the lack of an arm's-length transaction price, Member States should be allowed to permit intra-group transfers of participating interests, so-called common control transactions, to be accounted for using the pooling of interests method of accounting, in which the book value of shares held in an undertaking included in a consolidation is set off against the corresponding percentage of capital only.

49. Urges the Member States to avoid rigid work-share agreements in joint armaments programmes, noting the adverse effects of the principle of ‘juste retour’ in terms of inefficient work distribution, leading to slower implementation and higher costs; calls for the ‘juste retour’ principle to be replaced with a much more flexible concept of ‘global balance’, which allows effective EU-wide competition for the selection of contractors, provided that a minimum balance is achieved in order to ensure that small and medium-sized enterprise ...[+++]s can compete on an equal footing with large enterprises; welcomes the fact that ‘global balance’ is used in the EDA’s joint investment programme on force protection, and calls on the Agency to implement this concept over the whole spectrum of its activities, with the final aim of complying with the level playing field within the European defence equipment market and taking account of the interests of small and medium enterprises;

49. Urges the Member States to avoid rigid work-share agreements in joint armaments programmes, noting the adverse effects of the principle of ‘juste retour’ in terms of inefficient work distribution, leading to slower implementation and higher costs; calls for the ‘juste retour’ principle to be replaced with a much more flexible concept of ‘global balance’, which allows effective EU-wide competition for the selection of contractors, provided that a minimum balance is achieved in order to ensure that small and medium-sized enterprise ...[+++]s can compete on an equal footing with large enterprises; welcomes the fact that ‘global balance’ is used in the EDA's joint investment programme on force protection, and calls on the Agency to implement this concept over the whole spectrum of its activities, with the final aim of complying with the level playing field within the European defence equipment market and taking account of the interests of small and medium enterprises;

8. Calls on the Member States to implement gender responsive education and training policies and materials as a tool to eliminate gender inequality in education and employment and to eradicate gender stereotypes; urges the Member States to promote gender-atypical employment (for example more male teachers in primary schools and more women in science) for young people, including young children before the age at which key educational and career decisions are taken and in such a way that gender based occupational segregation is reduced; reiterates that higher quality gender-and-age-disaggregated data is a prerequisite for any policy;

1. Calls on the Member States to implement gender responsive education and training policies and materials as a tool to eliminate gender inequality in education and employment and to eradicate gender stereotypes; urges the Member States to promote gender-atypical employment (for example more male teachers in primary schools and more women in science) for young people, including young children before the age at which key educational and career decisions are taken and in such a way that gender based occupational segregation is reduced; reiterates that higher quality gender-and-age-disaggregated data is a prerequisite for any policy;

8. Calls on the Member States to implement gender responsive education and training policies and materials as a tool for the elimination of gender inequality in education and employment and for the eradication of gender stereotypes; urges the Member States to promote gender-atypical employment (for example more male teachers in primary schools and more women in science) for young people, including young children before the age at which key educational and career decisions are taken and in such a way that gender based occupational segregation is reduced; reiterates that higher quality gender-and-age-disaggregated data is a prerequisite ...[+++]for any policy;