Traduction de «états financiers en monnaie étrangère » (Français → Anglais) :

foreign currency financial statements | foreign currency statements

translation of foreign currency financial statements

translation methods | translation of foreign currency methods

foreign currency financial statements

translation method [ translation of foreign currency method | method of translation of foreign currency ]

translation of foreign currency [ foreign currency translation ]

In order to avoid discrepancies which could lead to visa shopping, diplomatic missions and consular posts of the Member States in the Republic of Azerbaijan should endeavour to ensure similar visa fees for all Azerbaijani visa applicants when charged in foreign currencies.

in the case of a legal person, maximum administrative pecuniary sanctions of at least EUR 5 000 000, or, in the Member States whose currency is not the euro, the corresponding value in the national currency on 20 July 2017, or 3 % of the total annual turnover of that legal person according to the last available financial statements approved by the management body.

This will result in excluding from the definition of financial instruments foreign exchange contracts entered into by non-financial firms receiving payments in foreign currency for exports of identifiable goods and services and non-financial firms making payments in foreign currency to import specific goods and services.

Union legislation requires that the financial statements, comprising annual financial statements or consolidated financial statements, of credit institutions, insurance undertakings, issuers of securities admitted to trading on a regulated market, payment institutions, undertakings for collective investment in transferable securities (UCITS), electronic money institutions and alternative investment funds be audited by one or more persons entitled to carry out such audits in accordance with Union law, namely: Article 1(1) of Council Directive 86/635/EEC , Article 1(1) of Council Directive 91/674/EEC , Article 4(4) of Directive 2004/109/EC ...[+++] of the European Parliament and of the Council , Article 15(2) of Directive 2007/64/EC of the European Parliament and of the Council , Article 73 of Directive 2009/65/EC of the European Parliament and of the Council , Article 3(1) of Directive 2009/110/EC of the European Parliament and of the Council , and Article 22(3) of Directive 2011/61/EU of the European Parliament and of the Council .