Traduction de «Surévaluation d'une charge à payer » (Français → Anglais) :

7. Notes the comment of the Court of Auditors about the need to improve the documentation of physical inventory taking for fixed assets and of the estimation of accrued charges; notes in this regard the Institute's commitment to assure proper management of assets and to improve the estimation of accrual charges;

12. Calls on the Agency, specifically, to correctly estimate, for the establishment of the 2010 financial statements, the accrued expenditure related to the management of certification tasks outsourced to national aviation authorities; notes, in fact, that the Court of Auditors reported that the related accrued expenditure at the year end was estimated by assuming an overall percentage of completion not justified by historical experience; acknowledges, nevertheless, the Agency’s intention to introduce a “flat rate agreement” for certain services (minor changes, minor repairs, standard Supplemental Type Certificates, organisations overs ...[+++]ight) to provide for the availability of reliable project costs at the time a service is outsourced;

12. Calls on the Agency, specifically, to correctly estimate, for the establishment of the 2010 financial statements, the accrued expenditure related to the management of certification tasks outsourced to national aviation authorities; notes, in fact, that the Court of Auditors reported that the related accrued expenditure at the year end was estimated by assuming an overall percentage of completion not justified by historical experience; acknowledges, nevertheless, the Agency's intention to introduce a ‘flat rate agreement’ for certain services (minor changes, minor repairs, standard Supplemental Type Certificates, organisations overs ...[+++]ight) to provide for the availability of reliable project costs at the time a service is outsourced;

This plan already has an accrued liability, that is, the cost of what was promised already in accrued services to date to all members of the pension plan.

All direct labour, subcontractor costs and direct charges have been paid for or accrued in the accounts and all such costs were incurred exclusively for the purposes of the contract.

The accrued liability for the judicial pension plan would rise by $6 million if the Bill C-12 amendments were made, which is small relative to the total accrued liability of more than $1 billion.