Translation of "balance sheet approach " (English → French) :

balance sheet approach to financial crisis | balance sheet approach

The Employment Effects of Immigration: A Balance Sheet Approach [ The Employment Effects of Immigration ]

complete balance sheet operations | performing balance sheet operations | perform a balance sheet operation | perform balance sheet operations

report form [ report form of balance sheet | narrative form of balance sheet | narrative form | statement form of balance sheet | statement form | vertical form of balance sheet | vertical form ]

closing of the balance sheet (1) | date of the balance sheet (2) | closing day of the balance sheet (3) | date of closing the balance sheet (4)

forecasted balance sheet | forecast balance sheet | budgeted balance sheet

ecological balance sheet [ environmental balance sheet | eco-balance | ecobalance ]

balance sheet cleansing | balance sheet clean-up

distribution of balance sheet profit (1) | distribution of profits resulting from the balance sheet (2)

interim balance sheet (1) | interim statement (2)

Therefore the Solvency II framework is structured on a holistic "total balance sheet approach", balancing all the liabilities with all assets the company needs to hold and not valuating balance sheet items in isolation.

The alternative approaches may also calculate the contribution base from the assets side of the balance sheet and consider capital adequacy, the quality of the assets and liquidity at least as risk indicators.

For companies which do not have a credit history or a rating based on a balance sheet approach (such as certain special purpose companies or start-up companies), Member States may grant a reduction up to 15 % (25 % for SMEs) on the specific safe-harbour premium set at 3,8 % in the Commission Notice on the application of Articles 87 and 88 of the EC Treaty to State aid in the form of guarantees (OJ C 155, 20.6.2008).

The Commission should be empowered to adopt delegated acts in accordance with Article 290 TFEU in respect of technical adjustments to Directive 2006/48/EC to clarify definitions to ensure uniform application of that Directive or to take account of developments on financial markets; to align terminology on, and frame definitions in accordance with, subsequent relevant acts; to expand the content or adapt the terminology of the list of activities subject to mutual recognition under that Directive to take account of developments on financial markets; to adjust the areas in which the competent authorities are required to exchange information; to adjust the provisions of that Directive on own funds to reflect developments in accounting stand ...[+++]ards or Union legislation, or with regard to the convergence of supervisory practices; to expand the lists of exposure classes for the purposes of the Standardised Approach or the IRB Approach to take account of developments on financial markets; to adjust certain amounts relevant to those exposure classes to take into account the effects of inflation; to adjust the list and classification of off-balance sheet items; and to adjust specific provisions and technical criteria on the treatment of counterparty credit risk, the organisation and treatment of risk, the Standardised Approach and the IRB Approach, credit risk mitigation, securitisation, operational risk, review and evaluation by the competent authorities and disclosure in order to take account of developments on financial markets or in accounting standards or Union legislation, or with regard to the convergence of supervisory practices.