Traduction de «états financiers normalisés » (Français → Anglais) :

46. Stresses, in particular, that the Union and Member States should make it possible to take greater account of the interests of SMEs and craft enterprises when drawing up standards by implementing the strategic measures contained in the ‘Small Business Act’, in accordance with its seventh principle: EU financial support, cutting the cost of access to standards, systematic publication of abstracts of European standards, and fair composition of standardisation committees;

Standard setting bodies around the world such as the International Accounting Standards Committee and the American Financial Accounting Standards Board have been working to ensure the impact of these instruments are properly reflected in company financial statements.

-that the Commission will consider improvements to the process of publication in the Official Journal of the European Communities of the titles of harmonised standards; -the importance of financial support from the Community, inter alia, towards the continuing development of harmonised standards and the costs of translations into the official languages of the Community, as well as the potential use of financial incentives to accelerate the standards production process; -that the Commission, in consultation and co-operation with Member States, will continue disc ...[+++]ussions with the European Standards organisations on a series of questions concerning harmonised standards, such as the improvement of monitoring and management, including the revision of mandates where practical experience suggests that this is desirable, the possibility for interested parties to participate in the standardisation process, the financing of standardisation, the efficiency of standardisation at international level and awareness and visibility of standardisation; -that, in the light of the Single Market Action Plan, work is also in progress on the improvement of market surveillance and of conformity marking; -that the Council will consider the subject of standards further at the earliest appropriate occasion, if possible before the end of 1998".

Internal market: including completion of alignment of public procurement legislation, financial services, further development of standardisation and conformity assessment bodies and establishment and operation of a market surveillance system, alignment of technical legislation on industrial products, further improvements in the field of competition (e.g. merger control), efficient enforcement of competition law, audiovisual, property ownership and external frontier control, reinforcement of the anti-trust and State aid authorities, promotion of enterprise development, including small and medium-sized enterprises (SMEs), alignment with th ...[+++]e acquis in the fields of telecommunications, consumer protection and the internal energy market.

Internal market: including further alignment of legislation in the fields of competition (anti-trust and State aid monitoring and transparency), indirect taxation, intellectual property (enforcement), financial services, data protection and audiovisual, reinforcement of standardisation and conformity assessment structures, establishment of a market surveillance system and alignment of technical legislation on industrial products, promotion of enterprise development, including small and medium-sized enterprises (SMEs), alignment with the acquis in the fields of telecommunications, consumer protection and the internal energy market.

If you examine the financial services sectors in Britain, the U.S., and Canada and normalize, that is, account for changing exchange rates, differences in inflation rates as well as taxation, the fact remains that Canadian banking institutions have a lower sustained rate of return than their major competitors in these other two countries. This puts Canadian banks at the distinct disadvantage when competing for both capital and investment opportunities.