Traduction de «Tolérance à l'égard de la sous-capitalisation » (Français → Anglais) :

Even if the above reduction (26 % or EUR 50 billion of the balance‐sheet total) were achieved in full, the Commission questioned whether it would be sufficient in view of the large amounts of aid and its practice in previous decisions on restructuring aid for banks (18) In this connection, the Commission suggested that the legal minimum capital requirements could serve as a guide for assessing the appropriateness of the compensatory measures since a bank that was undercapitalised would have to reduce its activities accordingly (undercapitalisation of EUR 1 billion with a legal minimum capital ratio of 4 % would require a theoretical redu ...[+++]ction of risk‐adjusted assets of up to EUR 25 billion).

18. Calls on the Commission to carry out a comparison between the current pension systems in the European Union and to provide for studies on the operation and impact, in terms of sustainability and security, of funded pension systems, pay-as-you-go pension systems and combined systems; recalls in this respect the recommendation of the high-level group on social protection to examine occupational and fully funded pension schemes in the light of the criteria of a fair balance of risk, equality for women, solidarity and equal distribution of incomes, and in addition analyse the effects of the volatility of financial markets on these syste ...[+++]ms;

17. Calls on the Commission to carry out a comparison between the current pension systems in the European Union and to provide for studies on the operation and impact, in terms of sustainability and security, of funded pension systems, pay-as-you-go pension systems and combined systems; recalls in this respect the recommendation of the high-level group on social protection to examine occupational and fully funded pension schemes in the light of the criteria of a fair balance of risk, equality for women, solidarity and equal distribution of incomes, and in addition analyse the effects of the volatility of financial markets on these syste ...[+++]ms;

[8] In the corporate tax field, a tentative discussion at working group level on the consequences of the ECJ decision in the 'Lankhorst-Hohorst' case [C-324/00] on thin-capitalisation rules revealed that although support for a co-ordinated approach has increased some Member States still remain reluctant to go down this path.

WHEREAS , UNDER ARTICLE 4 ( 2 ) ( C ) OF REGULATION ( EEC ) N 2334/69 , A MAXIMUM TOLERANCE MUST BE FIXED FOR QUANTITY LOSSES OF SUGAR DURING STORAGE ; WHEREAS THAT MAXIMUM TOLERANCE MUST , IN VIEW OF ITS PURPOSE , BE FIXED ON THE BASIS OF THE NORMAL STORAGE QUALITIES OF SUGAR HAVING STANDARD CHARACTERISTICS ;

The following resolution was adopted at the end of the conference. The European Conference on Craft Industries and Small Businesses: 1) Welcomes the adoption by the Commission of the action programme for small and medium-sized businesses (7 August 1986); 2) Hopes that all possible resources will be used to put into effect the actions described in the programme, as concerns both the business environment and greater flexibility and access to finance; 3) Considers that, since small businesses are those most handicapped by the non-tariff barriers which have persisted in the common market for 30 years, priority should be given to eliminatin ...[+++]g these obstacles to the completion of the internal market, and to reducing and simplifying administrative, tax and technical procedures as much as possible; ../.- 2 - 4) Considers that a special effort will have to be made to assist craft industries, including policies : a) to promote enterprise and the important role of the self-employed entrepreneur; b) to educate and inform craftsmen on the new technologies so that they are introduced into existing businesses; c) to encourage young people and the unemployed to set up their own craft industry businesses; d) to provide training in the new technologies and materials as early as the apprentice stage; e) to preserve craft skills; f) to simplify the procedures for making use of and protecting inventions. 5) Calls on the Community's financial institutions and Funds to introduce the kind of specific financing measures in favour of small businesses and craft industries that are easy to implement and cover the whole range of operations from grants and loans to special support and venture capital operations; 6) Welcomes the Commission's plans for providing information in the form of a "Community window for small businesses"; 7) Addresses this resolution to the Commission, Parliament, the Economic and Social Committee and the governement of the Member States.