Translation of "compte de résultat économique " (French → English) :

single-step income statement

income statement [ statement of income | profit and loss statement | statement of profit and loss | earnings statement | statement of earnings | statement of revenue and expense | statement of income and expenses | profit and loss account ]

income statement | earnings statement | operating statement | P&L | profit and loss account | profit and loss statement | statement of earnings | statement of income | statement of operations | statement of profit and loss | statement of revenues and expenses

income statement | earnings statement | operating statement | profit and loss statement | P&L statement | P&L | statement of earnings | statement of income | statement of profit and loss | statement of revenue and expense | profit and loss account

earning statement | income statement | profit and loss account | profit and loss statement | statement of financial performance | statement of income | statement of loss and gain

economic outcome | economic result | economic statement

forecasted income statement [ forecast income statement ]

profit and loss statement

the balance sheet and the economic outturn account, which represent the assets and liabilities and financial situation and the economic outturn at 31 December of the previous year; they shall be presented in accordance with the structure laid down by the Council Directive on the annual accounts of certain types of companies, but with account being taken of the specific nature of the agency's activities.

the annual accounts of the 8th, 9th, 10th and 11th European Development Funds which comprise the balance sheet, the economic outturn account, the statement of cash flow, the statement of changes in net assets and the table of items payable to the European Development Funds and the report on financial implementation for the financial year ended 31 December 2014 approved by the Commission on 24 July 2015; and

the balance sheet and the statement of financial performance, which represent all assets and liabilities, the financial situation and the economic result at 31 December of the preceding year; they shall be presented in accordance with the accounting rules referred to in Article 143.

The Commission should also be empowered to adopt delegated acts in accordance with Article 290 TFEU in respect of technical adjustments to Directive 2006/49/EC to clarify definitions to ensure uniform application of that Directive or to take account of developments on financial markets; to adjust the amounts of initial capital prescribed by certain provisions of that Directive and specific amounts relevant to the calculation of capital requirements for the trading book to take account of developments in the economic and monetary field; to adjust the categories of investment firms eligible for certain derogations to required minimum lev ...[+++]els of own funds to take account of developments on financial markets; to clarify the requirement that investment firms hold own funds equivalent to one quarter of their fixed overheads of the preceding year to ensure uniform application of that Directive; to align terminology and definitions with subsequent relevant acts; to adjust technical provisions of that Directive on the calculation of capital requirements for various classes of risk and large exposures, on the use of internal models to calculate capital requirements and on trading in order to take account of developments on financial markets or in risk measurement or accounting standards, or in Union legislation, or which have regard to the convergence of supervisory practices; and to take account of the outcome of the review of various matters relating to the scope of Directive 2004/39/EC.