Vertaling van "Riserva contabile " (Italiaans → Engels) :

accounting reserve | excess reserve | free reserve | special reserve | special reserve fund | unappropriated reserve

restriction for health reasons | health restriction | restriction for pre-existing health conditions

auditing

accounting supervisor | production accountant | accountant | accounting technician

budgetary reserve (EU) [ agricultural reserve | EAGGF monetary reserve | EC budgetary reserve | guarantee fund for lending operations | guarantee fund for lending transactions ]

cash reserve

accounting methods | accounting practice | accounting procedures

health proviso | health insurance restriction

Article 75 shall apply except in the case of fully paid-up shares which are made available to the company free of charge or are withdrawn using sums available for distribution in accordance with Article 56(1) to (4); in these cases, an amount equal to the nominal value or, in the absence thereof, to the accountable par of all the withdrawn shares must be included in a reserve; except in the event of a reduction in the subscribed capital, this reserve may not be distributed to shareholders; it can be used only for offsetting losses ...[+++]incurred or for increasing the subscribed capital by the capitalisation of such reserve, in so far as Member States permit such an operation; and

2. Article 75 shall apply unless the shares are fully paid up and are acquired free of charge or using sums available for distribution in accordance with Article 56(1) to (4); in these cases an amount equal to the nominal value or, in the absence thereof, to the accountable par of all the shares withdrawn shall be included in a reserve.

4. Is concerned that the annual accounts of the Joint Undertaking 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 error rate resulting from the ex post audits was 6,84%; takes note that the Joint Undertaking completed ex post audits covering EUR 2,2 million (18,8 % of accepted Joint Undertaking's contribution for the first call validated by the Joint Undertaking by June 2011); regrets that on the basis of the Joint Undertaking's first audits applying its own methodology, the detected error rate was 4,58 % while the residual error rate was 3,72 %; expects that the Court of Auditors and the Joint Undertaking agree on an audit me ...[+++]thodology that for the same ex post audits delivers the same results; reiterates that the Joint Undertaking should reinforce without delay the quality of its ex ante controls, in particular for the grants management; requests that the discharge authority is informed of the results of the following ex post audit processes conducted by the Joint Undertaking;

4. Is concerned that the annual accounts of the Joint Undertaking 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 error rate resulting from the ex-post audits was 6,84%; takes note that the Joint Undertaking completed ex-post audits covering 2,2 million euro (18,8 % of accepted Joint Undertaking's contribution for the first call validated by the Joint Undertaking by June 2011); regrets that based on Joint Undertaking first audits applying its own methodology the detected error rate was 4,58 % while the residual error rate was 3,72 %; expects that the Court and the Joint Undertaking agree on an audit methodology that for the sa ...[+++]me ex-post audits delivers the same results, reiterates that the Joint Undertaking should reinforce without delay the quality of its ex-ante controls in particular for the grant management, requests that the discharge authority is informed of the results of the following ex-post audit processes conducted by the Joint Undertaking;