Traduction de «compte de rapprochement » (Français → Anglais) :

As regards the keeping of the accounts, it is necessary to specify the principles applicable to the accounting ledgers, the trial balance, the periodical reconciliation of the totals in that balance and the inventory, and to specify the components of the chart of accounts adopted by the Commission’s accounting officer.

However, when I consider the basic processes that operate in the climate system, when I consider that the magnitude of the changes of the radiative forcing due to these increased gases is getting to be of the same order of magnitude as the radiative changes associated with the triggering of the switches between glacial and interglacial periods, when I consider the speed at which those switches occur in the new geological records we get from ice cores and deep-sea sediment cores, and when I consider the whole mass of anomalous conditions which seem to have been appearing in the last one to two decades, I am convinced that climate change i ...[+++]n the near future is a real possibility.

It is simply not possible to embark on the approximation of penalties applicable on the basis of the level of participation without approximating the penalties for the principal offender, as the penalty incurred by the accomplice in Member States that differentiate sentences in such cases generally depends on the penalty for the principal offence.

During the Ministers' discussion it emerged that approximation of the criminal law of the Member States could be necessary for certain specific types of offences, but that, when approximating criminal law, the specificity of the national systems had to be taken into account.

- the aid for durum wheat is increased by 11.13% to take account of the alignment of the intervention prices for durum wheat and common wheat.

Following that examination the Council: - notes with satisfaction that the abovementioned programme of priority economic reforms has, in the main, been implemented on schedule and that this represents a major step towards aligning Maltese economic structures on those of the Community; - shares the Commission's view that it is important to continue to monitor Malta's implementation of the reforms needed to prepare its economy for accession to the European Union; - therefore invites the Commission to keep it regularly informed of the progress made and the impact of the reforms on the Maltese economy; - notes that the Commission intends to examine this impact in more depth over the next few months, with a view to submitting specific proposa ...[+++]ls to the Council for the establishment of a pre-accession strategy which will consolidate the Maltese government's achievements to date and help it to continue to strive for even greater harmonization of its legislation and practices with the acquis communautaire; - intends to adopt these proposals in time for the next Association Council meeting with Malta, with the inclusion of a structured dialogue, the procedures for which will be defined in accordance with the Annex hereto; - recalls the Maltese government's undertaking to assume all obligations arising out of the Maastricht Treaty, including those concerning the CFSP, and considers that Malta's situation will need to be clarified as regards the incorporation of all of those obligations into its national law; - considers that in matters of justice and home affairs Malta's situation departs from prevailing European Union practice, in particular as regards visa policy and the ratification of the relevant international conventions; - stresses in this connection that accession to the European Union implies full acceptance by the acceding State of the actual and potential rights and obligations inherent in the Community system and its institutional framework as obtaining at t ...