Traduction de «Réévaluation des comptes » (Français → Anglais) :

The Member States may lay down rules governing the application of the revaluation reserve, provided that transfers to the profit and loss account from the revaluation reserve may be made only where the amounts transferred have been entered as an expense in the profit and loss account or reflect increases in value which have actually been realised.

Transactions in foreign currencies in accounts which can be revalued shall be revalued at least each time the accounts are closed.

However, in exceptional cases, EFSA may decide with the agreement of the Commission to take into account information submitted after the deadline, if that information is significant for the re-evaluation of a food additive.

With regard to the text on buses, we would like to inform you that the Socialist Group is going to ask for, or I should say, has already asked for the vote on this legislative text only to be postponed, because we think that if, as we have already been told, there is an agreement between the employers and the workers’ representatives and the trade unions for a review, shall we say, of the 12-day rule, it must be recognised –even though some of my fellow members do not wish to do so – that to some extent it opens up a review by the back door that has not been sufficiently explained or clarified, and that therefore needs this guarantee of ...[+++]the agreement between the employers and the trade unions.

9. Stresses the need for high-quality accounts and for published information to be authentic - conditions absolutely vital for investors, large and small alike, to have confidence and for the global economic system to function properly - and strongly encourages Member States to reassess, in this connection, the resources and powers given to their supervisory authorities; also proposes that, within supervisory authorities, financial units be set up which would be responsible for supervising audit firms and authorised, accordingly, to conduct investigations within a firm and ask the directors for the accounts;

Furthermore, studies on carbon levels and gas circulation in peatlands have come out in recent years and their results show it would be desirable to have a re-evaluation of peat fuel emissions which took account of gas levels in bogs as a whole.