Translation of "compte de résultats consolidé " (French → English) :

5. The income and expenditure of undertakings included in a consolidation shall be incorporated in full in the consolidated profit and loss account.

negative goodwill may be transferred to the consolidated profit and loss account where such a treatment is in accordance with the principles set out in Chapter 2.

(Return tabled) Question No. 333 Hon. Irwin Cotler: With regard to the government’s consultations about prostitution-related offences: (a) what goals have been established for the consultations; (b) what goals have been established for the online consultation; (c) whose input did the government seek through online consultation; (d) which individuals wrote the discussion paper for the online consultation; (e) which individuals with expertise in prostitution-related offences participated in the development of the discussion paper in (d); (f) which individuals with expertise in prostitution-related offences reviewed the discussion pape ...[+++]r in (d); (g) which individuals with legal expertise participated in the development of the discussion paper in (d); (h) which individuals with legal expertise reviewed the discussion paper in (d); (i) what experts in survey methodology, research methods, or statistics participated in the development of the discussion paper in (d); (j) what experts in survey methodology, research methods, or statistics reviewed the discussion paper in (d); (k) which individuals developed the online consultation questions; (l) which individuals with expertise in prostitution-related offences participated in the development of the online consultation questions; (m) which individuals with expertise in prostitution-related offences reviewed the online consultation questions; (n) which individuals with legal expertise participated in the development of the online consultation questions; (o) which individuals with legal expertise reviewed the online consultation questions; (p) what experts in survey methodology, research methods, or statistics participated in the development of the online consultation questions; (q) what experts in survey methodology, research methods, or statistics reviewed the online consultation questions; (r) how many responses did the government receive through the online form; (s) how many responses were sent directly to ...

The reverse side of the first page reads: ``Canadian Commercial Bank — Consolidated Statement of Income'.

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 ...

The objectives of the programme, adopted as from 1 July 1993 and extending until 31 December 1996, are as follows: I. INTENSIFYING THE PRIORITY MEASURES FOR ENTERPRISE POLICY IN ORDER TO STIMULATE GROWTH WITHIN THE COMMUNITY A. Improvement of the administrative and legal environment of enterprises inter alia in the area of indirect taxation in order to alleviate the burdens on SMEs arising from Community legislation B. Better access to Community information for enterprises C. Improving the business-partner-search network D. Continued development of instruments permitting direct contact between entrepreneurs and aimed at promoting transnational subcontracting E. Ensuring full consideration of the interests of SMEs in the various Community i ...[+++]nitiatives and policies II. ENSURING THE CONTINUITY AND CONSOLIDATION OF ENTERPRISE POLICY IN ORDER TO ENCOURAGE THE EUROPEANIZATION AND INTERNATIONALIZATION OF ENTERPRISES, ESPECIALLY SMEs, A. Encouraging SMEs, including craft-industry enterprises, to adapt to structural changes and to changes brought about by the internal market, in particular through information, exchange of experiences and transnational co-operation activities B. Promoting a better financial environment for enterprises C. Promoting better observation of the economic development of enterprises as part of the dynamic of effective implementation of the internal market D. Evaluation and development of enterprise policy. In order to achieve these objectives and insofar as they cannot be better achieved by the Member States, the Commission, assisted by a Committee composed of representatives of the Member States, will implement such measures as need be taken at Community level, allowing for the findings of any evaluation reports.