Traduction de «translation of comptabilité d'activités » (Français → Anglais) :

3. Integrated natural gas undertakings shall, in their internal accounting, keep separate accounts for their natural gas transmission, distribution, supply, LNG and storage activities, and, where appropriate, consolidated accounts for non-gas activities, as they would be required to do if the activities in question were carried out by separate undertakings, with a view to avoiding discrimination, cross-subsidisation and distortion of competition.

3. Integrated electricity undertakings shall, in their internal accounting, keep separate accounts for their generation, distribution and supply activities, and, where appropriate, consolidated accounts for other, non-electricity activities, as they would be required to do if the activities in question were carried out by separate undertakings, with a view to avoiding discrimination, cross-subsidisation and distortion of competition.

Lastly, the communication points out that public broadcasters where they receive State aid and are also active in non-public service activities are subject to the transparency requirements of the "Transparency" Directive, which stipulates that separate accounts must be kept for public-service and commercial activities.

Since 1 January 1999, DSB Rejsebureau has been an integrated part of overall DSB operations and no longer reports its own accounts separately in the way all other travel agencies in Denmark are otherwise required to do under the law on annual accounts of public and private limited companies.

I therefore feel that the proposals on transparency that you are putting forward cannot be applied to that sector under the same conditions. I think it would be rather difficult in such a sector to implement the notion of separate accounting systems making it possible to draw a distinction between competitive activities and public service activities in the broadcasting sector, especially as, I might mention in passing, there is no single harmonised European accounting system.

To make swifter progress towards green accounting, a dual objective strategy is proposed - production of indicators which can be used directly in the formation of sectoral policies (for example, agriculture, energy, transport) taking account of the demands imposed by the need to preserve natural resources and the establishment of a "satellite" national accounting framework, to track the development of valuable natural resources and the corresponding environmental statistics as accurately as possible.[1] In two years, economic activity indicators will be integrated with environmental indicators for the first time.