Traduction de «Tenue des comptes en partie double » (Français → Anglais) :

double entry bookkeeping [ double entry accounting ]

single entry bookkeeping

single entry bookkeeping [ single entry accounting ]

double entry bookkeeping system [ double entry accounting system | double entry bookkeeping method | double entry accounting method ]

Definition: Repeated, voluntary or involuntary passage of faeces, usually of normal or near-normal consistency, in places not appropriate for that purpose in the individual's own sociocultural setting. The condition may represent an abnormal continuation of normal infantile incontinence, it may involve a loss of continence following the acquisition of bowel control, or it may involve the deliberate deposition of faeces in inappropriate places in spite of normal physiological bowel control. The condition may occur as a monosymptomatic disorder, or it may form part of a wider disorder, especially an emotional disorder (F93.-) or a conduct ...[+++]disorder (F91.-). | Functional encopresis Incontinence of faeces of nonorganic origin Psychogenic encopresis

It should therefore be possible, under specific circumstances and subject to strict rules laid down by law, to share the responsibility between a CSD and the relevant other party or to provide for exclusive responsibility by that other party for certain aspects related to maintaining of securities accounts at the top tier level provided that such other party is subject to appropriate regulation and supervision.

1. Entries shall be made using the double entry method, whereby any movement or variation recorded in the accounts shall be represented by an entry establishing an equivalence between the amount debited and the amount credited in the various accounts affected by that entry.

On page 2 you will see a table that from Bank of Canada review statistics tabulates the ratio of total assets or liability—and by a formalism of double-entry bookkeeping they are identical—the ratio of that to the legal tender in the possession of the banks.

The proposed change in wording reflects those parts of the existing text which are still relevant and they are purely related to good cooperation and keeping the institutions informed of developments.