Traduction de «assertions exprimées dans les comptes » (Français → Anglais) :

financial statement assertions [ assertions in the financial statements | assertions embodied in financial statements ]

assertions about account balances

convertion of sums expressed in units of account into national currencies

method of converting sums expressed in units of account into national currencies

assertions for account balances that can be affected by environmental factors

1. Upon introduction of the relevant greenhouse gas emissions data pursuant to Article 77, the central administrator shall ensure that the Union Registry calculates the balance of the respective ESD Compliance Account by subtracting the total quantity of greenhouse gas emissions expressed in tonnes of carbon dioxide equivalent in the respective ESD Compliance Account from the sum of all AEAs in the same ESD Compliance Account.

1. The central administrator shall ensure that after the introduction of the relevant greenhouse gas emissions data pursuant to Article 77 and after a period of time as set out in Union legislation for the use of flexibilities pursuant to Articles 3 and 5 of Decision No 406/2009/EC, the Union Registry determines the compliance status figure for every ESD Compliance Account by calculating the sum of all AEAs, international credits, tCERs and lCERs less the total quantity of greenhouse gas emissions expressed in tonnes of carbon dioxide equivalent in the same ESD Compliance Account.

20. Notes that the draft future Financial Regulation provides that, after consulting the Court of Auditors, agencies can appoint an independent external auditor to check whether their budget implementation complies with the provisions of the Financial Regulation; notes that the Court of Auditors would then take the external auditor’s report into account in drawing up its opinion; notes that in 2011 the Court of Auditors launched a pilot project with Eurofound (the European Foundation for the Improvement of Living and Working Conditions); considers that it would be preferable in future to avert misunderstandings of the kind that has oc ...[+++]curred in connection with the current discharge report on the agencies, which arose from the discrepancy between what was predicted by the relevant Court of Auditors’ official at the start of the financial year and what was presented before Parliament as the final result;

Following discussion on appropriate measures and concerns expressed as regards possible risks for infants and young children following acute dietary intake exposure, the Commission asked EFSA for a complementary scientific statement on nitrates in vegetables, whereby the possible risks for infants and young children related to the presence of nitrates in fresh vegetables are assessed in more detail, also considering the acute dietary intake, taking into account recent occurrence data on the presence of nitrates in vegetables, more detailed consumption data of vegetables by infants and young children and the possibility of the establishme ...[+++]nt of slightly higher than the current maximum levels for nitrates in leafy vegetables.