Traduction de «compte de bilan de clôture » (Français → Anglais) :

Part of the effect of reducing the number from 53 to 47 and conditioning human rights performance is that certain countries, such as Iran, were not elected even though they ran, and countries, such as Sudan and Zimbabwe, did not even bother to run because they knew clearly that they would not be elected; but countries, such as Cuba, Saudi Arabia and Pakistan — countries with questionable human rights records — are members.

2. the closure, presenting and auditing of the accounts and balance sheets of the Union, its institutions and any bodies financed by it, including the establishment of appropriations to be carried over and the settling of balances;

the closure, presenting and auditing of the accounts and balance sheets of the Union, its institutions and any bodies financed by it, including the establishment of appropriations to be carried over and the settling of balances;

26. Urges the Commission to conduct a study to ensure that accounting standards used by financial institutions give a genuinely true and fair view of banks’ financial health; points out that accounts are the main source of information for an investor to understand whether or not a company is a going concern or not; notes that auditors can only sign off accounts if they are true and fair, independent of the financial standards used by preparers of financial statements; believes that if auditors are unsure that a company is a going concern they should not sign off the company’s accounts, even if they have been drawn up in line with acco ...[+++]unting standards; point out that this should, however, be a driver of better management of the company in question; suggests that international financial reporting standards do not necessarily give a true and fair view of accounts, as shown by numerous examples of banks collapsing despite their accounts having been signed off by auditors;

25. Urges the Commission to conduct a study to ensure that accounting standards used by financial institutions give a genuinely true and fair view of banks’ financial health; points out that accounts are the main source of information for an investor to understand whether or not a company is a going concern or not; notes that auditors can only sign off accounts if they are true and fair, independent of the financial standards used by preparers of financial statements; believes that if auditors are unsure that a company is a going concern they should not sign off the company’s accounts, even if they have been drawn up in line with acco ...[+++]unting standards; point out that this should, however, be a driver of better management of the company in question; suggests that international financial reporting standards do not necessarily give a true and fair view of accounts, as shown by numerous examples of banks collapsing despite their accounts having been signed off by auditors;

An ethical investment policy would encourage businesses to provide broader progress reports than a mere financial report, because it introduces the concept of a three-fold approach to accountability: a financial statement coupled with a social and environmental statement.