Traduction de «Saldi contabili » (Italien → Anglais) :

energy residuals include waste (without monetary value); losses during extraction/abstraction, distribution/transport, transformation/conversion and storage; as well as balancing items to balance the supply and use tables.

1. Balances and movements in the general accounts shall be entered in the accounting ledgers.

9. The Commission shall be empowered to adopt delegated acts in accordance with Article 210 concerning detailed rules on the powers and duties of the accounting officer, including his or her appointment and termination of duties, his or her opinion on accounting and inventory systems, treasury and bank account management, signatures on accounts, management of account balances, transfer and conversion operations, methods of payment, legal entity files and the keeping of supporting documents.

10. Notes the Court of Auditors' observations of weaknesses in the system for reconciling suppliers' statements with the corresponding records at the Agency; takes note of the Agency's reply that most of the public entities do not have centralised accounting systems and some of them do not implement accrual-based accounting, making the process of vendor balances' reconciliation difficult; notes the Agency's commitment to make contact with the national authorities to try to implement alternative procedures with a view to reconciling its balances with those of its suppliers; calls on the Agency to regularly inform the discharge authorit ...[+++]y of the progress made with the national authorities to solve the issue;

ensuring that wherever possible accounting balances are reconciled against third-party information.

Besides the integration of fixed assets in the accounting system as described in the previous points, the communication provides for supporting evidence for accounting balances through inventories and opening balance.