Traduction de «compte des flux financiers » (Français → Anglais) :

Physical energy flow accounts present data on the physical flows of energy expressed in terajoules in a way that is fully compatible with the ESA. Physical energy flow accounts record energy data in relation to the economic activities of resident units of national economies in a breakdown by economic activity.

“physical energy flow accounts” means consistent compilations of the physical energy flows into national economies, the flows circulating within the economy and the outputs to other economies or to the environment’.

Taking into consideration the experience of some Member States in this area and the already existing Financial Intelligence Units (FIU), the Commission will develop a common methodology and guidelines to improve access to information on money flows by tax administrations, e.g. via credit cards and EU/offshore bank accounts, making it easier to trace significant transactions.

The depositary should be responsible for the proper monitoring of the AIF’s cash flows, and, in particular, for ensuring that investor money and cash belonging to the AIF, or to the AIFM acting on behalf of the AIF, is booked correctly on accounts opened in the name of the AIF or in the name of the AIFM acting on behalf of the AIF or in the name of the depositary acting on behalf of the AIF for the safe-keeping of the assets of the AIF, including the holding in custody of financial instruments that can be registered in a financial instruments account opened in the depositary’s books and all financial instruments that can be physically de ...[+++]livered to the depositary, and for the verification of ownership of all other assets by the AIF or the AIFM on behalf of the AIF.

In that communication, the Commission points to the need to take account of the enormous financial flows which immigrants’ remittances represent, with a view in particular to helping to ensure that these monies are used for the development of countries of origin and are not subject to abusive bank charges.

In order to describe income, expenditure and financial flows, and balance sheets, the system groups institutional units into sectors on the basis of their principal functions, behaviour and objectives.