Translation of "report de perte en arrière " (French → English) :

44. Against this background, decides to restore the level of appropriations provided for by the DB; notes that the payment situation of Heading 4 is still a matter of particular concern due to the rolling-over of a significant backlog of unpaid bills and the artificial postponing of contractual commitments to face a persistent underbudgeting in payments; reaffirms, therefore, that the increases in payment appropriations proposed by the Commission were merely necessary, notwithstanding the fact that the unprecedented migration and re ...[+++]fugee crisis has meanwhile imposed additional challenges for the Union’s external action;

12. Urges the authorities to make the fight against corruption an absolute priority, given that it has not yet resulted in satisfactory improvements and that corruption affects all sectors, including health and education, exploiting the most vulnerable people, and causing pessimism to grow, and more and more citizens to lose faith in their institutions; calls for effective anti-corruption mechanisms, independent judicial follow-up and inclusive consultations with all stakeholders, which should guarantee timely adoption of a renewed strategic framework for 2015-2019; calls, in general, for the efficient implementation of anti-corruption ...[+++] measures; welcomes the adoption of a set of anti-corruption laws, including on promoting the protection of whistleblowers at state level and the creation of prevention bodies at federation level; condemns attempts to undermine the existing rule of law principles and is concerned that the new law on conflicts of interest weakens the legal framework and represents a setback in the prevention of conflicts of interest in that it increases the risk of political interference and offers no incentive for officials to comply; calls for the strengthening of parliamentary bodies for the prevention of conflicts of interests; urges the competent authorities to improve the track record as regards effective investigation, prosecution and convictions in high-profile corruption cases, especially in the framework of public procurement and privatisation;

2. To the extent that a company transferring its registered office within the territory of a Member State would be allowed to carry forward or carry back losses which had not been exhausted for tax purposes, that Member State shall allow the permanent establishment, situated within its territory, of the SE or of the SCE transferring its registered office, to take over those losses of the SE or SCE which have not been exhausted for tax purposes, provided that the loss carry forward or carry back would have been available in comparable circumstances to a company which continued to have its registered office or which continued to be tax res ...[+++]ident in that Member State.

2. To the extent that a company transferring its registered office within the territory of a Member State would be allowed to carry forward or carry back losses which had not been exhausted for tax purposes, that Member State shall allow the permanent establishment, situated within its territory, of the SE or of the SCE transferring its registered office, to take over those losses of the SE or SCE which have not been exhausted for tax purposes, provided that the loss carry forward or carry back would have been available in comparable circumstances to a company which continued to have its registered office or which continued to be tax res ...[+++]ident in that Member State.

1. The balance of the surplus after deduction of the allocation to the legal reserve, of any sums paid out in dividends and of any losses carried over, with the addition of any surpluses carried over and of any sums drawn from the reserves, shall constitute the profits available for distribution.

This may consist of its assets — paid-up share capital, reserves and profit or loss brought forward — or other financial assets belonging to the insurance company.