Traduction de «comptabilité axée sur les opérations » (Français → Anglais) :

5. Recalls that under the Own Resources Regulation Member States are obliged to enter duties established in the A account and make them available to the Commission in the second month following the month in which the entitlement was established, less collection costs; notes that, as an exception, Member States may enter duties which remain unpaid, unsecured or under appeal in the B account; is worried by the Court's finding that in Germany, Spain, France, Belgium and Hungary duties on non-completed transits were entered in the B accounts although they were covered by guarantees; notes that in some Member States, administrative practic ...[+++]e with regard to the B accounts is questionable;

5. Recalls that under the Own Resources Regulation Member States are obliged to enter duties established in the A account and make them available to the Commission in the second month following the month in which the entitlement was established, less collection costs; notes that, as an exception, Member States may enter duties which remain unpaid, unsecured or under appeal in the B account; is worried by the Court's finding that in Germany, Spain, France, Belgium and Hungary duties on non-completed transits were entered in the B accounts although they were covered by guarantees; notes that in some Member States, administrative practic ...[+++]e with regard to the B accounts is questionable;

5. Recalls that Member States are obliged under the own resources Regulation to enter duties established in the A account and make them available to the Commission in the second month following the month in which the entitlement was established, less collection costs; notes that, as an exception, Member States may enter duties which remain unpaid, unsecured or under appeal in the B account; is worried by the Court's finding that in Germany, Spain, France, Belgium and Hungary duties on non-completed transits were entered in the B accounts although they were covered by guarantees; notes that in some Member States, administrative practic ...[+++]e with regard to the B accounts is questionable;

The Commission recognises that since the institution's accounts must provide a true, exhaustive and systematic record of the operations it carries out, an integrated accounting instrument is necessary (for both the budget and the general accounts) based on consistent concepts and standardised accounting procedures.

On an expenditure basis, when those fixed assets are capitalized and then amortized over the life of the asset, the expenditure is much lower.

We do have differences from the Australian model, and some of the Australian comments about effectiveness are about their particular prevention efforts based on the business model they face.