Traduction de «inscrire à l'actif » (Français → Anglais) :

In order to ensure the objective and effective application of this definition to investment firms, any bilateral trading carried out by executing client orders should be relevant and quantitative criteria determined by financial instrument or by asset class could complement the qualitative criteria for the identification of investment firms required to register as systematic internalisers, laid down in Article 21 of Regulation (EC) No 1287/2006.

1. Reiterates that, in order to allow the EU to play an active role in the world, sufficient funds need to be provided in the EU budget, in particular in the context of increased tasks entrusted to the Union for external action; recalls that at a time when the national budgets of all Member States are subject to severe austerity measures, the 2013 budgetary procedure must be part of the general effort to control public spending and seek synergies; takes the view that, for the sake of exemplarity and solidarity, the EU must show a commensurate commitment to scale down or control increases in programme funding which do not add European a ...[+++]dded value; is of the opinion that there is room for making more efficient use of existing resources, and that targeted spending cuts should be made in heading 4 where expenditure proves inefficient, ineffective or not in line with political priorities; recalls, however, that savings should not be made at the cost of jeopardising EU’s commitments and its capacity to take on global challenges;

The safety assessment of a specific substance or of a combination of substances should be followed by a risk management decision as to whether the substance should be included in the Community list of authorised substances that may be used in active and intelligent components (the Community list).

An entity shall capitalise borrowing costs that are directly attributable to the acquisition, construction or production of a qualifying asset as part of the cost of that asset.

100. Calls on the Member States to include on the agenda of a future summit an exchange of views on demographic changes and on recognised good practice in fields such as active ageing, young people’s employment, family policy and integration of migrants;

Notwithstanding Article 31(1)(c), Member States may permit or require in respect of all companies or any classes of company that, where an asset is valued in accordance with Article 42e, a change in the value is included in the profit and loss account".