Vertaling van "account receivable " (Engels → Nederlands) :

2. Is concerned that the Joint Undertaking annual accounts received a qualified opinion from the Court of Auditors on the legality and the regularity of the transactions underlying those accounts on the grounds that the Joint Undertaking was not in a position to assess whether the ex post audit strategy provides sufficient assurance with respect to the legality and regularity of the underlying transactions; invites the Joint Undertaking to provide the discharge authority with an action plan to overcome that potential lack of assurance; expects that the Court of Auditors, through its independent audits, will be in p ...[+++]osition to provide the discharge authority with its own opinion on the effectiveness of the Joint Undertaking's ex post audit strategy;

Moreover, these provisions will allow all EU consumers, irrespective of their financial situation, to open a payment account that allows them to perform essential operations, such as receiving their salary, pensions and allowances or payment of utility bills etc.

Bank accounts have become an essential part of our everyday life, allowing us to make and receive payments, shop online, and pay utility bills (telephone, gas, electricity).

The new Financial Regulation requires accrual accounting (the recording of accounting events when they occur, instead of recording cash when it is received or paid, and evaluating assets and liabilities at the year end only) to be put in place by 2005.

The factors explaining why the Commission is unable to provide a reliable value for its assets include the following: the accounting officer does not have the information received under control; the regulatory framework is inadequate (as regards accounting principles, the drawing up of financial statements, inventories, insurance cover, responsibility for protection of assets); there were shortcomings in the information provided in the notes to the balance sheet, the monitoring of leased items, the budgetary nomenclature used and th ...[+++]e implementation of the budget; the human resources available for managing the whole Brussels inventory are limited; unreliability of the data input to SYSBIEN; the unsuitability of the SINCOM accounting system as a way of ensuring that an item is inventoried.

ANNEX I RESOLUTION OF THE COUNCIL AND OF THE REPRESENTATIVES OF THE GOVERNMENTS OF THE MEMBER STATES, MEETING WITHIN THE COUNCIL, of ON THE EMPLOYMENT OF OLDER WORKERS "THE COUNCIL OF THE EUROPEAN UNION AND THE REPRESENTATIVES OF THE GOVERNMENTS OF THE MEMBER STATES, MEETING WITHIN THE COUNCIL, Having regard to the Treaty establishing the European Community, Whereas demographic changes are causing the job situation of older workers to become a matter of concern in most European countries; Whereas those changes will have major economic and social consequences for expenditure to improve the functioning of the job market, the financing of retirement pensions and the balance of the age pyramids within undertakings; Whereas Governments, social ...[+++] partners and undertakings should anticipate those changes by placing emphasis on, for example, part-time work, the adjustment of working conditions and vocational training throughout the working life; Having regard to the action already put in hand by Member States in those areas notably in order to eliminate any obstacles to the employment of older workers; Whereas certain early retirement schemes have resulted in several Member States in instability for older workers who have received compensation under varied and changing schemes, and have led to a loss of know-how in undertakings; whereas abolition of official early-retirement schemes would not stem the spate of ever earlier withdrawals from the job market observed in certain Member States; Whereas many Member States have introduced phased retirement schemes, thereby enabling the changeover by older workers to part-time work to be offset by recruitment of persons in difficulty on the job market and young workers; Whereas the organization of work must take into account productivity requirements; Whereas it is important to take account of the availability of financial resources, national priorities and balances within national systems; Whereas account should be taken of ...