Traduction de «teneur des comptes financiers » (Français → Anglais) :

1. Beginning on or before July 1, 2014, the Financial Institution must have policies and procedures, consistent with those set forth in Annex I, to prevent the Financial Institution from providing a Financial Account to any Nonparticipating Financial Institution and to monitor whether the Financial Institution opens or maintains a Financial Account for any Specified U.S. Person who is not a resident of Canada (including a U.S. Person that was a resident of Canada when the Financial Account was opened but subsequently ceases to be a resident of Canada) or any Passive NFFE with Controlling Persons who are U.S. residents or U.S. citizens wh ...[+++]o are not residents of Canada;

For purposes of determining the aggregate balance or value of Financial Accounts held by an Entity, a Reporting Canadian Financial Institution is required to take into account all Financial Accounts that are maintained by the Reporting Canadian Financial Institution, or by a Related Entity, but only to the extent that the Reporting Canadian Financial Institution’s computerized systems link the Financial Accounts by reference to a data element such as client number or taxpayer identification number, and allow account balances or values ...[+++] to be aggregated.

It's important, Mr. Chairman, as you look at these financial statements, that the notes are read, because without the notes it's very difficult to understand what's in the financial statements.

The responsibility for the preparation and content of the financial statements as reported by the government in a statement of responsibility is found on page 1.4 of volume I. This statement, which is signed by the deputy ministers of the three departments involved, acknowledges that the government is responsible for the integrity and objectivity of the statements.

Moreover, where accruals accounts do not exist at the micro level, financial transactions and balance sheets have to be derived from a variety of different sources, leading to a ‘statistical discrepancy’ between the deficit compiled via non-financial accounts and that compiled via financial accounts.

Access to these institutions is offered by other entities - namely, Custodians and Clearing Members - which act as Intermediaries for clearing and settlement activities.