Traduction de «avis financier » (Français → Anglais) :

The requirement that an audit opinion should state whether annual or consolidated financial statements give a true and fair view in accordance with the relevant financial reporting framework should not be understood as restricting the scope of that opinion but as clarifying the context in which it is expressed.

Regulating competition and consumer protection A strategy for the simplification of the regulatory environment Competition rules - cabotage and tramp services Future of the Northern Dimension policy (exploratory opinion requested by the Finnish Presidency) The contribution of civil society to European neighbourhood policy (exploratory opinion) Fostering entrepreneurial mindsets through education and learning Social cohesion: fleshing out a European social model (own-initiative opinion) Thematic strategy on the prevention and recycling of waste (see press release n° 67/2006) EU-Andean Community relations (own-initiative) (see press release n° 68/2006) White Paper on Financial Services ...[+++]2005-2010 Risks and problems associated with the supply of raw materials to European industry (own-initiative opinion) The future of services of general interest (own-initiative opinion)

White Paper on a European communication policy Regulating competition and consumer protection A strategy for the simplification of the regulatory environment Competition rules - cabotage and tramp services Future of the Northern Dimension policy (exploratory opinion requested by the Finnish Presidency) The contribution of civil society to European neighbourhood policy (exploratory opinion) Fostering entrepreneurial mindsets through education and learning Social cohesion: fleshing out a European social model (own-initiative opinion) Thematic strategy on the prevention and recycling of waste EU-Andean Community relations (own-initiative) White Paper on Financial Services ...[+++]2005-2010 Risks and problems associated with the supply of raw materials to European industry (own-initiative opinion) The future of services of general interest (own-initiative opinion)

FIN-USE, an expert panel set up by the European Commission to give opinions on financial services from a “user” perspective, has delivered its first opinion on the four stocktaking group reports produced in May 2004 (see IP/04/600, MEMO/04/106), as the legislative phase of the Financial Services Action Plan (FSAP) came to an end.

We are seeking to amend clause 10 by deleting lines 25 to 39 on page 8. In effect, this deletes all of subclause (3), which is the minister's authority to take punitive measures if, in the minister's opinion, it is necessary to require that remedial measures be taken in any of the following circumstances: the deterioration of a band's financial health that compromises the delivery of essential services and programs; the failure to make financial statements publicly available within the period specified under subclause 9(3) in other w ...[+++]ords, if a band fails to make their financial statements available to anyone who asks for them, or even charges more than what may be considered a reasonable fee for a copy of those forms, the minister would be justified by this clause to then take “remedial measures”; or due to the denial of an opinion, or an adverse opinion, by the band's auditor on the band's financial statements in other words, if the auditor came forward with a negative opinion of the state of the band's financial statements, the minister could then exercise his very extensive authorities and take “remedial measures”.

- taking advantage of occasional or regular access to the traditional or electronic media by voicing an opinion about a financial instrument (or indirectly about its issuer) while having previously taken positions on that financial instrument and profiting subsequently from the impact of the opinions voiced on the price of that instrument, without having simultaneously disclosed that conflict of interest to the public in a proper and effective way.