Traduction de «définir les motifs comptes clients » (Français → Anglais) :

If the statutory auditor or the audit firm becomes excessively dependent on a single client, the audit committee should decide on the basis of proper grounds whether the statutory auditor or the audit firm may continue to carry out the statutory audit.

If the statutory auditor or the audit firm becomes excessively dependent on a single client, the audit committee should decide on the basis of proper grounds whether the statutory auditor or the audit firm may continue to carry out the statutory audit.

they shall ensure that the metering systems provide to final customers information on actual time of use and that the objectives of energy efficiency and benefits for final customers are fully taken into account when establishing the minimum functionalities of the meters and the obligations imposed on market participants.

When Member States put in place the roll-out of smart meters foreseen by Directives 2009/72/EC and 2009/73/EC concerning electricity and gas markets, they shall ensure that the objectives of energy efficiency and final customer benefits are fully taken into account when establishing the minimum functionalities of the meters and obligations imposed on market participants.

The AOSIS protocol proposal and the German delegation's suggestions will as well as others form part of the negotiations (c) Report of the ad hoc group to the second Conference of the Parties on the state of negotiations on the protocol; completion of the negotiations six months before the third Conference of the Parties in order to allow adoption during that Conference (d) Inclusion in the ad hoc group's working programme, in cooperation with the other subsidiary bodies, of an analysis or assessment to identify potential and possible policies and measures for achieving limitations and progressive reductions of greenhouse gas emissions ...[+++](e) Consideration of the following key elements for inclusion in the protocol: (i) comprehensiveness of the protocol, covering all greenhouse gases, their sources and sinks and all relevant sectors; (ii) common but differentiated responsibilities of Parties in line with their respective capabilities and possibilities: - lead responsibility of Annex I Parties through specific commitments, individually or jointly, strengthening and enlarging those undertaken in Article 4(2)(a) and (b) of the Convention, - participation, over time, of non-Annex I Parties as recognized in Article 4(2)(f) and (g); establishment of a framework leading to sustainable patterns of economic development that will secure steadily increasing economic growth while restraining the growth of greenhouse gas emissions; (iii) combined approach including both policies and measures as well as targets and timetables such as 2005 and 2010, taking into account the differences in starting points and approaches, economic structures and resource bases as set out in Article 4(2)(a); (iv) coordinated policies and measures covering CO2 and other greenhouse gases, in particular in those areas where international coordination is called for in view of competitiveness concerns, priority being given to: - measures subject to competitiveness concerns; - measures concerning globall ...

8. NOTES that taking account of quality in the area of vocational training has led those involved, depending on the way in which vocational training systems are organized in the various Member States, to take various initiatives, such as the following: (a) undertakings seek to organize the relationship with providers of vocational training according to the pattern of the customer/supplier relationship; (b) vocational training bodies have begun to define quality criteria and/or charters on the basis of commitments entered into vis-à- ...[+++] vis their customers; some are tending towards certification by a third party; (c) the public authorities and/or the two sides of industry and/or other partners, depending on national practice, have introduced quality criteria when laying down rules and objectives, defining strategies and setting action and management frameworks for vocational training.