Traduction de «Classification par grandes rubriques » (Français → Anglais) :

8. As a first step towards a budget for results, stresses the importance of clarity, consistency and transparency in the presentation of the budget; supports the Activity based budgeting (ABB) approach, which aims to match financial and human resources to political objectives according to the policy areas of Commission spending; notes that the ABB nomenclature is not easily reconciled with the categories of the MFF headings; further regrets that the APS classifications of prosperity, solidarity, security and external projection represent a third classification system that is rather arbitrary as regards the classification of policy are ...[+++]as under the different chapters, does not have any major value from a budgetary perspective and cannot easily be reconciled with the ABB and MFF categorisations; demands that the Commission respect more closely the ABB and MFF structures and provide clear indications on the correspondence between this third classification and the budgetary headings of the IIA of 17 May 2006;

Following the conciliation meeting in November, Parliament still deplores the Council’s refusal to increase the financing of programmes under the grand heading of ‘Competitiveness for Growth and Employment’.

Give the code according to the system adopted under the Basel Convention (under subheading (i) in block 14) and, where applicable, the systems adopted in the OECD Decision (under subheading (ii)) and other accepted classification systems (under subheadings (iii) to (xii)).

The budget, i.e. the act laying down the Union’s annual revenue and expenditure, represents a homogenous area of legislative subject matter. However, responsibility for the adoption of individual decisions rests with a wide range of authorities: the budgetary authority as regards the adoption of the budget, the organic law authority as regards the ‘own-resources decision’, the legislative authority as regards the fixing of the amounts stipulated as necessary in major legislative programmes, the European Council and the institutions which are signatories to interinstitutional agreements as regards the financial perspective, a document whi ...[+++]ch imposes severe restrictions on the powers of the budgetary authority by setting a ceiling on Community expenditure and by establishing in advance the breakdown of appropriations among the major headings;

These twelve individual areas of interest will be examined in the following groups under the general heading of “mainstreaming”: gender issues in development policy, in other words, how sexual equality intervenes in all cooperation agreements between the European Union and developing countries, the involvement of women and human rights.

This is facilitated by the inclusion in the Agreement of a definition of "compulsory expenditure" and a list classifying each heading or subheading of the financial perspective.