Traduction de «compte de recettes et de dépenses » (Français → Anglais) :

The Commission, at the time of the closure of the accounts relating to each financial year (n), within the framework of the establishment of the revenue and expenditure account, shall proceed to the regularisation of the accounts with respect to the participation of Switzerland, taking into consideration modifications which have taken place, either by transfer, cancellations, carry overs, or by supplementary and amending budgets during the financial year.

The Commission, at the time of the closure of the accounts relating to each financial year (n), within the framework of the establishment of the revenue and expenditure account, shall proceed to the regularisation of the accounts with respect to the participation of Switzerland, taking into consideration modifications resulting from transfers, cancellations, carry-overs, or by supplementary and amending budgets during the financial year.

5. The Commission, at the time of the closure of the accounts relating to each financial year, within the framework of the establishment of the revenue and expenditure account, shall proceed to the regularisation of the accounts with respect to the participation of Israel.

2. The Commission, at the time of the closure of the accounts relating to each financial year (n), within the framework of the establishment of the revenue and expenditure account, shall proceed to the regularisation of the accounts with respect to the participation of Switzerland, taking into consideration modifications which have taken place, either by transfer, cancellations, carry-overs, or by supplementary and amending budgets during the financial year.

3.2. The Commission, at the time of the closure of the accounts relating to each financial year (n), within the framework of the establishment of the revenue and expenditure account, shall proceed to the regularisation of the accounts with respect to the participation of Switzerland, taking into consideration modifications resulting from transfers, cancellations, carry-overs, or by supplementary and amending budgets during the financial year.

(*) The Statement of Assurance (SoA) Declaration The Court is of the opinion that: (i) the accounts as drawn up at 31 December 1994 accurately reflect the revenue and expenditure, as well as the financial situation, of the Union; the informative value of these accounts should however be improved in several important respects which call for reservations by the Court; (ii) the Court's examination of the revenue entered in the accounts in respect of traditional own resources did not reveal any significant errors; however, it is obviously not possible to give an assurance that all chargeable imports have actually been declared and have yi ...[+++]elded the corresponding revenue; (iii) regarding the expenditure, there are too many errors in the transactions underlying the payments entered in the accounts for the Court to be able to give a positive global assurance as to their legality/regularity. The audit performed The accounts upon which the statement is given are those contained in volume IV of the consolidated revenue and expenditure accounts and balance sheets (1.5).