Traduction de «Comptabilité des coûts et des prestations » (Français → Anglais) :

36. Notes the current trend away from defined benefit pension systems to defined contribution pension systems and is concerned about the decline in employer contributions that evidently accompanies this trend; emphasises the need for strengthened participation and contribution levels of employees in existing pension schemes in order to ensure adequate retirement income for individuals and emphasises the need for continued adequate contributions from employers, particularly in defined contribution pension schemes; is concerned that the envisaged revision of International Accounting Standard (IAS) 19 regarding employee benefits, as for e ...[+++]xample in the case of the possible abolition of the so-called 'corridor-approach', could entail significant changes to pension systems that need to be carefully assessed, especially as regards possible adverse effects on the attractiveness of defined benefit schemes;

36. Notes the current trend away from defined benefit pension systems to defined contribution pension systems and is concerned about the decline in employer contributions that evidently accompanies this trend; emphasises the need for strengthened participation and contribution levels of employees in existing pension schemes in order to ensure adequate retirement income for individuals and emphasises the need for continued adequate contributions from employers, particularly in defined contribution pension schemes; is concerned that the envisaged revision of International Accounting Standard (IAS) 19 regarding employee benefits, as for e ...[+++]xample in the case of the possible abolition of the so-called "corridor-approach", could entail significant changes to pension systems that need to be carefully assessed, especially regarding possible adverse effects on the attractiveness of defined benefit schemes;

The costs shall be borne by the competent institution responsible for the costs of the benefits in kind provided to the pensioner in his/her Member State of residence.

21. Notes that for many services of general interest, the economic/non-economic distinction is extremely difficult to make on account of the fact that, due to the dynamic character of these services, its borderline is rapidly evolving; proposes, in that connection, that the following criteria be used to distinguish between economic and non-economic services : purpose of provision and supply (commercial or non-commercial); percentage of public-sector funding; level of investment; profit-motive, as distinct from covering costs; benefits as between local supply provision and a Europe-wide tendering requirement; commitment to guarantee ...[+++]ing social rights; furtherance of social inclusion and integration; considers that these criteria can also be used to set up exemptions to the general competition rules in the case of economic services of general interest;

21. Calls on the Legislator to clarify the distinction between services of general interest and services of general economic interest; notes that for many services of general interest, the "economic/non-economic" distinction is extremely difficult, because - due to the dynamic character of these services - its borderline is rapidly evolving; proposes in that connection that the following criteria could be used to distinguish between economic and non-economic services : purpose of provision and supply (commercial or non-commercial); percentage of public-sector funding; level of investment; profit-motive, as distinct from covering costs; benefits as betwe ...[+++]en local supply provision and a Europe-wide tendering requirement; commitment to guaranteeing social rights; furtherance of social inclusion and integration; these criteria can also be used to set up exemptions to the general competition rules in the case of economic services of general interest; .

(27) Where a national regulatory authority imposes obligations to implement a cost accounting system in order to support price controls, it may itself undertake an annual audit to ensure compliance with that cost accounting system, provided that it has the necessary qualified staff, or it may require the audit to be carried out by another qualified body, independent of the operator concerned.