Translation of "value concept " (English → French) :

The rapporteur welcomes that for vouchers distributed in a chain, the European Commission proposes to introduce the “nominal value concept”, a constant value fixed by the issuer of the “multi-purpose voucher” and proposes to treat any positive difference between this nominal value and the price paid by a distributor of the “multi-purpose voucher” as the consideration for a distribution service.

15. Applauds the Commission’s transversal approach to IP and stresses the importance of a holistic approach that is both coherent and coordinated in areas where all other policy fields (such as competition, trade, energy, the environment, innovation, structural funds, the Single Market etc.) take into account the aims of RISE; recalls, in this connection, the European Coal and Steel Community (ECSC) which proves that successful, integrated and innovative action is possible in the field of IP, and that it generates growth and employment, promotes its own integration and is of a social partnership nature; holds that RISE should be based upon a horizontal rather than a vertical IP concept ...[+++]; believes that – while paying due attention to the basic industries – sector-specific measures should support value chains and activity clusters with a high growth potential and must be connected to sectoral specialisation promoting high-tech and high-value-added strategies as well as innovation, skills, entrepreneurship, employment and creativity; notes, in this regard, the sectoral strategies in the motor vehicle (CARS 2020) and steel (steel action plan) industries and calls upon the Commission to adopt appropriate measures to implement those strategies; calls on the Member States and the Commission also to give sufficient focus to sectors with solid know-how and a high degree of RD investment and added-value creation including process innovation;

155. Takes the view that the Commission should propose a common definition of multiplier effect, standard concepts of recycling in the Structural Funds regulations, depending on the type of holding fund or fund as well as require contractually binding minimum leverage ratios and minimum revolving periods and data for the calculation of leverage indicators; considers that the concept of added value should be regarded as a relevant component in the calculation of leverage ratios in order to achieve relevant policy objectives as well as ...[+++] take market conditions into account; considers that to this end it would be advisable to articulate the concept of European added value in the legal framework for the 2014-2020 period;

An ‘energy-intensive business’ shall mean a business entity, as referred to in Article 11, where either the purchases of energy products and electricity amount to at least 3.0 % of the production value or the national energy tax payable amounts to at least 0.5 % of the added value. Within this definition, Member States may apply more restrictive concepts, including sales value, process and sector definitions.

It does not matter whether it is the urban dweller who is simply concerned about the way their pets are treated or farmers, fishers and hunters. In large majorities, every one of those sectors support the values, concepts and provisions of the bill.

The fair-value concept, introduced in IAS, constitutes such conflicts and the proposal takes that conflict away by introducing fair value into the accounting directives.