Traduction de «comptes des autres variations des actifs » (Français → Anglais) :

1. Welcomes the Court of Auditors' opinion that the final annual accounts of the Eighth, Ninth and Tenth European Development Funds for the year 2013 present fairly, in all material respects, the financial position of the EDFs as of 31 December 2013, and that the results of their operations, their cash flows and the changes in net assets for the year-end, are in accordance with the provisions of the EDF financial regulation and with internationally accepted accounting standards for the public sector;

3. A CCP shall offer to keep separate records and accounts enabling each clearing member to distinguish in accounts with the CCP the assets and positions held for the account of a client from those held for the account of other clients (‘individual client segregation’).

258. Specific support for certain agricultural activities should be based on a strict understanding of the provisions of Article 68 and the new delegated acts should require that the granting of such coupled support should be adequately justified to the Commission and checked by it; notes that to be able to assume its ultimate responsibility under the system of shared management, the Commission should play a more active role in establishing the criteria governing the implementation of the measures, and in assessi ...[+++]ng measures in a comparative way to avoid unexplained and extreme variations in prices, such as those identified in the examples for goats in this Special Report; notes that the legal tools to do this should be established in the new delegated acts; notes that the Member States should be required, in the new delegated acts, to demonstrate that each specific support measure which they intend to introduce is necessary (in terms of the need for and added value of an approach based on derogations), relevant (in terms of implementation arrangements, award criteria and aid levels), and that it satisfies the criteria of sound financial management; in particular and in response to the point expressed by the Court of Auditors that ‘clearly defined cases’ were not clearly defined, implementation of the new Regulation (EU) No 1307/2013 should overcome the problems identified, by Member States:

The crude oil equivalent of imports of petroleum products is obtained by calculating the sum of the net imports of crude oil, NGL, refinery feedstocks and other hydrocarbons as defined in Section 4 of Annex B to Regulation (EC) No 1099/2008, adjusting the result to take account of any stock changes, deducting 4 % for naphtha yield (or, if the average naphtha yield within the national territory is greater than 7 %, deducting the net actual consumption of naphtha or the average naphtha yield) and adding this to the net imports of all other petroleum products excluding naphtha, also adjusted to take account of stock changes and multiplied b ...[+++]y a factor of 1,065.

The current polarisation between pro-European and pro-Russian parties in Ukraine also has a useful educational aspect: it teaches Ukrainians citizens and causes them to think critically of the policies, programs, projects for the future and partnerships with other countries and finally motivates them to take an active role as decision ma ...[+++]kers at election urns.

Member States may permit or require a change in the value of an available for sale financial asset, other than a derivative financial instrument, to be included directly in equity, in the fair value reserve.