Traduction de «Engagements contractés à la charge de l'exercice » (Français → Anglais) :

commitments entered into and chargeable to the financial year

commitments entered into during the financial year

deferred charge [ deferred asset | deferred cost | deferred debit | deferred expense | long-term prepayment ]

commitments against the appropriation of future years

Agreement between the Government of Canada and the Government of the Kingdom of Spain Relating to the Free Exercise of Remunerative Activities by Dependents of Employees of Diplomatic Missions, Consular Posts or Permanent Missions to International Organiz

matching principle | matching

matching principle [ matching concept ]

7. Notes from the annual accounts that EUR 3 339 551,93 of commitment appropriations contracted by the end of 2011 but not yet paid were carried forward to 2012, which represents 50 % of total commitments; notes, furthermore, that the total amount of carried forward appropriations which were cancelled (i.e. carried forward from 2010 and not paid in 2011) represents EUR 295 741,61 due to this being the first full year of operation in which staff undertook different kinds of procurement procedures for the first time, initiated measures including a late request for a Presidency event, and other actions, in the second half of the year; cal ...[+++]ls on the Institute to inform the discharge authority of the actions taken to ensure a satisfactory budget execution rate in the future;

B. whereas on 22 April 2008 Parliament granted the Director of the European Centre for Disease Prevention and Control discharge in respect of the implementation of the Centre's budget for the financial year 2006, and, inter alia, noted the ECA's observation, in its 2006 annual report, that nearly 45 % of the commitments entered into during the year were carried over, and that during the second half of 2006 numerous transfers were made, due mainly to imprecise estimates of staffing needs, without the Centre's Management Board having been i ...[+++]nformed in due time,

B. whereas on 22 April 2008 Parliament granted the Director of the European Centre for Disease Prevention and Control discharge in respect of the implementation of the Centre's budget for the financial year 2006 , and, inter alia , noted the ECA's observation, in its 2006 annual report, that nearly 45 % of the commitments entered into during the year were carried over, and that during the second half of 2006 numerous transfers were made, due mainly to imprecise estimates of staffing needs, without the Centre's Management Board having been i ...[+++]nformed in due time,

But as a citizen it strikes me that if I were a shareholder of a corporation and my corporation had decided to commit $2 million or $3 million to give to a charity, for example, I would be very pleased to see the corporation reflect it in its accounting for the year it made the commitment, not for two or three years down the road.