Translation of "Dirigeant financier " (French → English) :

The present action is brought against letter No 315070 of 21 September 2015 of the Directorate-General for Finance of the European Parliament — Directorate for Members’ Financial and Social Entitlements enclosing a debit note addressed to the applicant for EUR 83 764,00, and against letter No 312998 of 27 July 2012 of the Secretary General of the European Parliament, in English, relating to the reasons for debit note No 315070 of 21 September 2015; and against any other previous, connected and subsequent decisions relating to the abovementioned decisions.

The annual financial statements of small undertakings should not be covered by this audit obligation, as audit can be a significant administrative burden for that category of undertaking, while for many small undertakings the same persons are both shareholders and managers and, therefore, have limited need for third-party assurance on financial statements.

1. Where an undertaking included in a consolidation manages another undertaking jointly with one or more undertakings not included in that consolidation, Member States may permit or require the inclusion of that other undertaking in the consolidated financial statements in proportion to the rights in its capital held by the undertaking included in the consolidation.

Considers that lax corporate governance of financial institutions has contributed to the crisis and needs addressing in order to ensure that risk committees are operational and effective, board members are sufficiently knowledgeable about the institution's products and management and non-executive directors assume responsibility for aligning investor and employee interests with respect to compensation policies;

require managers of the issuers and of the holders of shares or other financial instruments, or of persons or entities referred to in Articles 10 or 13, to notify the information required under this Directive, or under national law adopted in accordance with this Directive, and, if necessary, to provide further information and documents;

Financial Executives Institute Canada is a group of financial people in a variety of companies across the country.