Traduction de «report de l'exercice précédent » (Français → Anglais) :

balance brought forward from previous year | balance carried forward from previous year | balance carried over from last year | brought forward from preceding fiscal year | profit brought forward | profit carried forward from previous year | retained earnings | surplus carried forward from previous year

comparative figures | corresponding figures

deficit carried over from the previous year

appropriations carried over from the preceding financial year

comparative figures [ corresponding figures ]

prior-year audit file

adjustment to prior year's payables [ adjustment of prior year's payables at year end ]

Consequently, where appropriations are thus carried over to the following financial year, the national administrations would have to make payments to two populations of beneficiaries of direct payments in one financial year: on the one hand, reimbursing, from the unused amount of financial discipline carried-over, to farmers subject to financial discipline during the preceding financial year on the other hand, making the direct payments in financial year N to those farmers having claimed them.

Article 169(3) of Regulation (EU, Euratom) No 966/2012 provides that non-committed appropriations relating to the actions referred to in Article 4(1) of this Regulation may be carried over only to the following financial year and that such carryover may lead to an additional payment only to the final recipients who were subject, in the preceding financial year, to the adjustment of direct payments as referred to in Article 25 of this Regulation.

18. Takes note that in seven cases, the Court of Auditors still noted a high level of cancellations of carryovers from previous years; observes that such carryovers indicate that the appropriations carried over were made on the basis of over-estimated needs or were otherwise not justified; calls upon the Network to do everything in its power to prevent future carryovers, in particular concentrating on those agencies, that cancelled carryovers from previous years;

56. Strongly condemns the Council's cut to commitment appropriations for humanitarian aid which cannot resolve the problem of carrying over backlogs of unpaid invoices from previous years and is jeopardising the smooth implementation of this policy, putting the lives of its beneficiaries in threat; stresses that the level of payment appropriations for the Emergency Aid Reserve should correspond to the level of commitment appropriations and must be entered in the budget over and above the MFF payment ceiling; stresses the gap between commitment and payment appropriations in humanitarian aid should be reduced in order to take account of the short spending cycles in ...[+++]this area and to break the habit of carrying over backlogs of unpaid invoices from previous years; strongly rejects the adverse effects that payment cutbacks, including postponed payment and delayed operations, that are a consequence of inadequate budgeting, pose for humanitarian aid, and that are especially ill-fated when so many people are affected by the increasing instability in the periphery; thinks these events serve as a sad but strong alarm signal for the necessity for a more realistic way of budgeting;