Translation of "Sous-compte de gestion " (French → English) :

For applications for a grant exceeding EUR 25,000, the profit and loss account, the balance sheet for the last financial year for which the accounts were closed and any other supporting document requested in the call for proposals shall, depending on the risk analysis conducted by the authorising officer responsible on his own responsibility, also be attached to the application.

For applications for a grant exceeding EUR 25,000 , the profit and loss account, the balance sheet for the last financial year for which the accounts were closed and any other supporting document requested in the call for proposals shall, depending on the risk analysis conducted by the authorising officer responsible on his own responsibility, also be attached to the application.

For applications for a grant exceeding EUR 50 000, the profit and loss account, the balance sheet for the last financial year for which the accounts were closed and any other supporting document requested in the call for proposals shall, depending on the risk analysis conducted by the authorising officer responsible on his own responsibility, also be attached to the application.

2. If the management accounts and balance sheet cannot, within the given deadline, include the revenue and expenditure connected with the winding up of that operation, then that revenue and expenditure shall appear in the annual management account and balance sheet for ATHENA and shall be examined by the Special Committee in connection with the annual presentation of accounts.

16. Welcomes the Court of Auditors' recognition in paragraph 7.3. of its annual report 2001 that - following the observation made in paragraph 7.3. in its annual report 2000 - Parliament has improved the presentation and user-friendliness of its analysis of budgetary management; believes, nevertheless, that further efforts can be made to inform readers in an easily understandable manner of the most significant features of expenditure for the year, possibly by analogy with a company's annual report to its shareholders; regrets that a document as important as Parliament's annual accounts should be available only as a sub-section of a technical volume published by the Commission in one language (SEC(2002) 405 - FR); asks its Secretary-Gener ...[+++]al to report on the feasibility of publishing Parliament's "Compte de gestion", including a further improved analysis of budgetary management, on Parliament's website;

15. Welcomes the Court of Auditors' recognition that-following the observation made in its previous report - Parliament has improved the presentation and user-friendliness of its analysis of budgetary management; believes, nevertheless, that further efforts can be made to inform readers in an easily understandable manner of the most significant features of expenditure for the year, possibly by analogy with a company's annual report to its shareholders; regrets that a document as important as Parliament's annual accounts should be available only as a sub-section of a technical volume published by the Commission in one language; asks its Secretary-General to report on the feasibility of publishing Parliament's "Compte de ...[+++]gestion", including a further improved analysis of budgetary management, on Parliament's website;