natgillin/translations-raw huggingface dataset:
Artikel 36 i forslagene fastsatte, at aktiver skulle værdiansættes som anlægsaktiver.
Article 36 of the proposals provided that assets should always be valued as fixed assets.
Med ændringsforslag nr. 19 forsøger retsudvalget atter at bibringe en grad af fleksibilitet, idet visse aktiver fore slås værdiansat til deres børs- eller markedsværdi, hvis medlemsstaterne tillader det.
In Amendment No 19, the Legal Affairs Committee seeks again to provide a measure of flexibility in that the valuation of certain assets may be at stock-exchange or market value if the Member States so permit.
Medlemmerne af min gruppe mener, at dette forslag bibringer direktivforslagene den nødvendige fleksibilitet med hensyn til værdiansættelse.
Members of my group consider that this imports necessary flexibility into the proposals relating to valuation.
Ændringsforslaget tager specielt hensyn til danske bankers forhold.
In particular, the amendment takes account of the position of Danish banks.
Forslagene ville have medført, at danske bankers regnskabssystem på det nærmeste brød sammen.
The proposals would have created massive disruption in banking accounts in Denmark.
Retsudvalget mener, at for målet med Kommissionens forslag kan opfyldes samtidig med, at man tillader denne fleksible foranstaltning.
The Legal Affairs Committee believes that the object of the Commission's proposals can be achieved while nonetheless allowing a measure of flexibility.
formanden. — De kender vor forretningsorden, irtikel 87 siger, at et sådant forslag kun kan fremættes umiddelbart før eller under den pågældende orhandling.
Having said that, I agree with nearly everything else in that report, except to say that I regret that the Legal Affairs Committee has been rather timid over secret reserves.
Hvis vi når til den forhandling, må De. ltså fremsætte Deres forslag på ny.
Why should banks be allowed hidden reserves ?
Vi har altså dag haft præcedens for, netop hvad jeg foreslår.
Is this really so ? If so, why should they be hidden ?
Endelig er der det næsten filosofiske spørgsmål om skjulte reserver.
Commercial concerns provide for losses which have been specifically identified but also for those which they believe are inherent in their accounts receivable.
Den generelle indstilling hertil i de fleste bankkredse i verden går nok i retning af at fjerne sådanne reserver.
There is nothing to prevent banks from making such appropriations.
I praksis er det imidlertid ganske umuligt at undgå skabelse af skjulte reserver i visse regnskaber i finansieringsinstitutter.
I believe that hidden reserves hide the truth from the shareholders and, indeed, from those who lend money to banks.
Kommis sionen mente, at spørgsmålet var et af dem, som direktivet var nødt til at besvare; i de foreliggende forslag tillades visse former for skjulte reserver i regnskaberne for alle de institutter, der omfattes af direktivet.
1 would suggest — from the experience, for example, of those in the City of London — that there have been crises in banking in the past when one wishes one had known what the secret reserves were of certain of the banking institu tions.
brmanden. — Efter min mening forelå der en anden ituation, som lady Elles under alle omstændigheder urdede anderledes.
This brings us to the almost philosophical matter of hidden reserves.
Jeg vurderer situationen, ligesom arretningsudvalget i øvrigt gør det, og det holder jeg lig til.
The trend of thought in the major banking sectors of the world is probably leading away from such reserves.
Jeg tror ikke, vi når igennem dagsordenen i ag-
In practical terms it is, however, quite impossible to avoid the creation in certain accounts of hidden reserves in financial institutions.
Retsudalget har stillet 25 ændringsforslag, som der er bred nighed om i min gruppe.
In case anyone thinks that this is a sudden Conservative conversion to Socialism's attack on banks, I can assure them that it is not.
Der er fire punkter, som :g gerne vil gøre Parlamentet opmærksom på.
The view that I am expressing is the same view as that of the British House of Lords, and what could be more Conservative !
Men retsudvalget fandt ikke, at det var nødvendigt at besvare dette spørgsmål.
The Legal Affairs Committee did not consider that it was in fact necessary to answer this question.
Det har derfor stillet ændringsforslag nr. 20, der tillader medlemsstaterne undtagelser, der giver mulighed for skjulte reserver i bredere forstand, for så vidt angår alle eller visse institutioner, der er omfattet af dette direktiv.
It has, therefore, proposed Amendment No 20 which allows Member States to permit derogations allowing hidden reserves of a wider nature in respect of all or certain institutions covered by this directive.
Ændringsforslag nr. 21 beskytter kundernes og andre kreditinstitutters stilling ved at garantere at tilsynsmyndighederne skal sørge for, at de skjulte reserver ikke giver et ukorrekt billede af instituttets finansielle situation.
More seriously, it is also the view expressed by organizations like the chartered accountants around the Community, who, of course, have the advantage of both knowing what the situation is and being objec tive on it.
Retsudvalget finder sin egen formulering langt mere pragmatisk og tilfredsstillende end Kommissionens forsøg på at tillade skjulte reserver i alle finansieringsinstitutter.
I would have hoped that the committee could have been a little bit more ruthless on hidden reserves. They are wrong.
Retsudalget og min gruppes medlemmer af dette udvalg nder denne holdning utilfredsstillende.
Mr Burke, Member of the Commission. — Mr President, I want to thank Mrs Vayssade and the members of the Legal Affairs Committee for the report.
Der kan irekomme en uundgåelig forvridning som følge af en kunstige beregningsmetode, som ikke giver
As you know the Commission proposal is intended to supple-
Den hilser med glæde Kommissionens initiativ velkommen, ligesom den glæder sig over ordførerens prægtige indsats for at.
If the tide of history ebbs away from hidden reserves, they will slowly disappear, as they have done, for example, in relation to accounts of the major clearing banks in the United
Prout lede udvalget igennem denne vanskelige og tekniske sag.
Burke tion for small and mediumsized banks still accounting on the merged basis.
Vi lykønsker fru Vayssade med hendes arbejde og hilser hendes beslutningsforslag velkommen.
On Amendment No 20, I have to say that this one has the same sort of aim, namely to class other transactions with credit transactions but it is much more radical and therefore even less acceptable.
Det nuværende forslag tilpasser på mange punkter det fjerde direktiv til banksektoren og indeholder endog nogle få fravigelser, hvor de er absolut nødvendige på grund af de særlige forhold, der gør sig gældende i forbindelse med disse institutters virksomhed.
ment the fourth directive on company law, as we have heard, and it broadly seeks to coordinate national legislation on annual accounts of limited liability companies. Article 1(2) granted to Member States an option not to apply the directive to banks and other financial institutions or to insurance companies pending subsequent coordination.
Men det grundlæggende princip er, at de regnskabsprincipper, der er fastlagt i det fjerde direktiv, skal finde anvendelse så vidt muligt.
The proposal for a directive now before you seeks to fill this gap for banks and other financial institutions.
Det er i lyset heraf, at Kommissionen har behandlet de af Parlamentet stillede ændringsforslag.
The Commission hopes to present a proposal on insurance companies in the course of the next year.
Moreland (ED). — (EN) Hr. formand, der var to ting, jeg gerne ville sige i forbindelse med dette . forslag.
Article 37 to which the amendment relates provides for an exception whereas the amendments I have just been discussing relate to general rules.
Jeg mener, at det vil være bedst, hvis Parlamentet ikke vedtog hendes ændringsforslag nr. 11.
It refers to the formation and holding of hidden reserves by banks.
Hvorfor skal banker have lov til at have skjulte reserver?
But the basic principle is that the accounting principles enshrined in the fourth directive should apply as far as possible.
De siger, at der for dem gør sig så store usikkerhedsfaktorer gældende, at de slet ikke kan bestemmes.
It is in this light that the Commission has considered the amendments proposed by Parliament.
Men er det virkelig tilfældet? Hvis det er det, hvorfor så skjule dem?
It is common knowledge that this practice — although permitted in the eyes of the law and accepted as conventional accounting practice in several Community countries — is under strong attack, not only by accountants but even in certain banking circles.
Kommercielle virksomheder tager højde for sådanne tab, som er specielt konstateret, men også for sådanne tab, som de mener er uløseligt forbundne med deres regnskabsbeholdning. Intet kan forhindre bankerne i at foretage sådanne henlæggelser.
In a realistic appreciation of the de facto and de jure situation in several Community countries, the Commission somewhat reluctantly decided to allow banks to build up and maintain hidden reserves, even though this is a retrograde step compared with the fourth directive which prohibits them.
Jeg mener, at man med de skjulte reserver skjuler sandheden for aktionærerne såvel som for dem, der låner bankerne penge.
The Commission remains of this view while acknowledging the opposing arguments represented, inter alia, by Mr Moreland's Amendment No 26.
Ud fra den erfaring, der f.eks. er gjort i Londons City, vil jeg mene, at der tidligere har været kriser inden for bankverdenen, hvor man gerne ville have haft kendskab til visse bankinstitutters skjulte reserver.
But since this would be a major departure from the principle, the Commission proposes that it should be limited exclusively to those balance sheet items which represent the very essence of banking activity, the items covering loans and advances to other banks and to customers.
Jeg skal nu komme ind på ændringsforslag nr. 1, 24 og 25.
I now refer to Amendments Nos 1, 24 and 25.
Jeg tror, hr. formand, der må være tale om en misforståelse.
Mr President ; I think there may be a misunderstanding.
Med den nuværende ordlyd ville ændringsforslag nr. 1 næsten fuldstændig udelukke finansieringsinstitutter, som ikke allerede er omfattet af det fjerde direktiv. Jeg indrømmer imidlertid, at der kan være et problem, fordi vor definition af et finansieringsinstitut ikke er tilstrækkelig præcis.
As it now reads, Amendment No 1 would exclude almost entirely financial institutions to which the fourth directive will not already have been applied.
Vi "stødte på et lignende problem under drøftelserne i Rådet af forslaget til direktiv om tilsyn med kreditinstitutter på et konsolideret grundlag.
We came up against a similar problem in discussions in the Council on the proposal for a directive on the supervision of credit institutions on a consolidated basis.
Det glæder mig at kunne meddele, at vi håber snarest at finde en løsning på dette spørgsmål, og vi vil tage hensyn til det under udarbejdelsen af vort ændrede forslag til Rådet.
I am glad to say that we hope to find a solution to this shortly and we shall take it into account when drafting our amended proposal to the Council.
Ændringsforslag nr. 24 og 25 vil have os til med rene ord at sige, at det i artikel 43 omhandlede udvalg, der skal føre kontrol med gennemførelsen af direktivet, også skal omfatte repræsentanter for banktilsynsmyndighederne.
Nos 24 and 25, which would have us specify in so many words that the committee provided for in Article 43, which is to look after the application of the directive, must include representatives of the banking and super visory authorities.
Jeg tror ikke, nogen vil sætte spørgsmålstegn ved det rimelige i, at de repræsenteres, men vi ikke tiltage os regeringernes rolle i forbindelse med sådanne udnævnelser.
In this regard I think that nobody would question that they should be represented, but we cannot usurp the governments' role in making this type of appointment.
Vi anser det for den bedste løsning at lade artikel 43 uændret.
We feel that the best solution is to leave Article 43 as it now stands.
Kort kan jeg gå ind for ændringsforslag nr. 2, 6, 7, 9, 10, 17, 18, 21 og 23.
Briefly, I welcome Amendments 2, 6, 7, 9, 10, 17, 18, 21 and 23.
Hvad angår ændringsforslag nr. 4 og 5, er nogle få mindre ændringer nødvendige, men med hensyn til ændringsforslag nr. 8 kan jeg meddele, at Kommissionen vil tage sagen op til fornyet overvejelse.
On Amendments Nos 4 and 5 there are a few minor changes needed but on Amendment No 8, the Commission, I can indicate, will give further consideration to this matter.
Spøg til side: disse synspunkter er også blevet frem ført af sådanne grupper som revisorerne rundt om i Fællesskabet, og de har naturligvis den fordel, at de både kender forholdene og indtager en objektiv stilling til dem.
On Amendment No 20, which asks us to widen the scope of exceptions to a further significant extent in relation to valuation rules, may I say that under our proposal only two items of the balance sheet would not be represented with the utmost fidelity.
Jeg kommer nu til en række ændringsforslag, der er i modstrid med det fjerde direktivs principper om gennemskuelighed og et sandt og pålideligt billede.
All transparency would be lost, and it would be extremely difficult to compare the balance sheets not only of banks in different countries but even of banks in one country.
Ændringsforslag nr. 1116 har alle til formål at gøre det muligt at udligne tab i forbindelse med kredittransaktioner ved hjælp af overskud i forbindelse med værdipapirtransaktioner og omvendt.
Such a result, I am afraid, the Commission cannot accept without losing sight of the principles it has always upheld.
Kommissionen mener, at der er tale om meget forskellige former for transaktioner.
There is a worldwide trend towards more disclosure in banks' accounts.
Kommissionen agter at fastholde sit forslag, idet den erkender, at nogle medlemsstater måske i Rådet vil fremsætte forslag om en fravigelse for små og mellemstore banker, der stadig udarbejder regnskaber, hvor disse transaktioner behandles under ét.
It would be unacceptable, and even quite incomprehensible, to all relevant bodies if the Community alone decided to step backwards.
Burke, medlem af Kommissionen. — (EN) Hr. formand, jeg vil gerne takke fru Vayssade og medlemmerne af retsudvalget for betænkningen.
I now come to a number of amendments which transgress the fourth directive principles of transferency and true and fair view.
I henhold til artikel 1, stk. 2, havde medlemsstaterne mulighed for at undlade at anvende direktivet på banker og andre finansieringsinstitutter samt forsikringsselskaber i afventning af senere koordinering. Det foreliggende direktivforslag er et forsøg på at afhjælpe denne mangel for bankers og andre finansieringsinstitutters vedkommende.
The common purpose of Amendments Nos 11 to 16 is to make it possible to offset losses on credit transactions against profits on securities transactions and vice versa ; the Commission considers that these are fundamentally very different types of transaction.
Kommissionen håber at kunne forelægge et forslag vedrørende forsikringsselskaber i løbet af det næste år.
The Commission proposes to maintain its proposal by recognizing that Member States in Council may wish to put forward a deroga
Artikel 37, som ændringsforslaget vedrører, giver en undtagelsesbestemmelse, mens de ændringsforslag, jeg netop har omtalt, vedrører generelle bestemmelser. Som alle sådanne bestemmelser, må den afgrænses så
Reference has been made to the matter covered by Amendment No 19, and I would also mention that the particular Danish problem which it was designed to meet is now resolved by acceptance of inflation accounting in the Danish legislation implementing the fourth directive.
Afstemning om ændringsforslag nr. 1
No 1
Jeg fastslår, at Parlament ikke er beslutningsdygtigt.
I find that we do not have a quorum.
I henhold til artikel 71, stk. 3, i forretningsordenen udsættes afstemningen derfor til næste møde.
Accordingly, pursuant to Rule 71(3) of the Rules of Procedure, the vote is held over to the text partsession.
Klokken er 13.40.
It is now 1.40 p.m.
Vi er kun meget få til stede.
There are very few of us here.
Der er stadig en række yderst vigtige punkter at behandle.
There are a number of extremely important matters still to be discussed.
Hvis de skal have en rimelig behandling i Parlamentet, mener jeg, at det ville være klogt nu efter en lang og vanskelig uge at afslutte mødet.
If they are to get a fair hearing in this House, I think that it would be wise, after a long and difficult week, to bring matters to a close.
Formanden. — Jeg synes, det er et fornuftigt forslag, og hvis man er enig med mig, vil jeg her afbryde mødet.
President. — I think that this is a reasonable proposal and, if you are all in agreement, I shall therefore adjourn the sitting.
Der har været henvist til det forhold, der er > m h and let i ændringsforslag nr. 19, og jeg vil også rerne nævne, at det specielle danske problem, som lette ændringsforslag skulle afhjælpe, nu er blevet øst ved, at der i den danske lovgivning til gennemføelse af det fjerde direktiv indgår bestemmelser, der illader, at der ved værdiansættelsen tages hensyn til nflationen. Europa-Parlamentets
The Commission did provide just such a list to be annexed as a working paper to Mrs Vayssade's draft report, but it would not be expedient, as a matter of legislative technique, to give this paper a higher legal status, the main problem here being that many provisions of the fourth directive are only partially applicable as they are subject to special provisions in the present report.
Formanden. — Jeg erklærer session for afbrudt (')·
President. — I declare adjourned the session of the European Parliament '.
(Mødet hævet kl. 13.40)
(The sitting was closed at 1.40 p.m.)
Endringsforslag nr. 22 er ikke acceptabelt, fordi det tr et regnskabsprincip, at der ikke kan modregnes nellem aktiver og passiver eller mellem udgifter og ndtægter.
At this point 1 must inform the House that I have had a request from Mr Sieglerschmidt that a quorum be established.
Vi har heller ikke set beviser for et reelt > ehov for fleksibilitet. (') Beslutningsforslag opført i registret (artikel 49 i forretningsordenen) — Fremsendelse af beslutningsforslag vedtaget på dette møde — Frist for at stille ændrings forslag — Tid og sted for næste mødeperiode: Se proto kollen.
Motions for resolutions entered in the register (Rule 49) — Forwarding of resolutions adopted during the sitting — Deadline for tabling amendments — Dates for next partsession : see Minutes.
1-84/83 »Ugunstigt stillede områder«): VEDTAGET
1-84/83 — Lessfavoured regions) : ADOPTED
— FOR ændringsforslag nr. 1, 2, 3, 4, 5, 7, 8, 9, 10 og 11;
— IN FAVOUR OF Amendments Nos. 1, 2, 3, 4, 5, 7, 8, 9, 10 and 11
— IMOD ændringsforslag nr. 6.
— AGAINST Amendment No 6.
1-104/83 »Integrerede foranstaltninger«) : VEDTAGET
1-104/83) — Integrated operations) ADOPTED
Théobald-Paoli (S), skriftlig. — (FR) De kriterier, som foreslås af den tyske socialist von der Vring til iværksættelse af integrerede foranstaltninger, stemmer for en stor del overens med vor opfattelse.
Mrs Theobald-Paoli (S), in writing. — (FR) The criteria that our German socialist colleague Mr von der Vring suggests for the launching of integrated operations are very much in line with our own ideas.
Hans betænkning, der tager hensyn til mit forslag til beslutning om et særligt fælles skabsprogram for Toulon, munder ud i konklusioner, der bestyrker dets grundlag.
His report, which takes account of my motion for a resolution on a special Community programme for Toulon, reaches the same conclusions — which increase the well-founded-ness of it.
Som ordføreren tror også jeg, at nye integrerede foranstaltninger først og fremmest bør ydes de middelhavsbyer, der er blevet ramt af en strukturel krise i industrien, og hvis nærliggende landbrugsområder befinder sig i alvorlige vanskeligheder.
1 agree with the rapporteur that priority as far as new integrated operations are concerned should go to those Mediterranean towns which are affected by a structural crisis in industry and whose surrounding agricultural areas are in serious difficulty.
Det er lige netop situationen i min by, Toulon, der befinder sig i en langvarig krise inden for sin eneste industri: skibsværfterne.
That is exactly what is happening in my town, Toulon, which has the longstanding crisis of its only industry, the shipyards, to cope with.
Denne store middelhavsby har som opland den øvre del af departementet Var, der som landbrugsområde er hårdt ramt af tørken og trues af konkurrencen fra ansøgerlandet Spaniens produkter.
The Haut-Var, just behind this Mediterranean port, is an agricultural area that is hard hit by drought and threatened by competition from produce from Spain, which is a candidate for common market membership.
Toulon, der er Frankrigs trettendestørste by, har en arbejdsløshedsprocent på det dobbelte af det nationale gennemsnit.
Toulon, the 13th biggest town in France, has a rate of unemployment that is twice the national average.
De mange nordeuropæere, der kører igennem byen for at begive sig til strandene i Fælleskabets sydlige del, bidrager til Toulons trafikproblemer, og de bør bidrage til at gøre en ende på navnlig den gennemgående landevejstrafiks alvorlige problemer, som solen og stedets skønhed ikke kan løse.
The many people from northern Europe who cross the town to the beaches of the southern part of the Community make Toulon's traffic jams worse. They should be able to help solve the serious problems of getting through this bottleneck — that sun and a beautiful setting can do nothing about.
De sociale risici, der er en følge af den situation, hvori Toulon befinder sig, og som på en måde kan sammenlignes med Brixtons problemer i Storbritannien, foranlediger til at handle hurtigt.
The social risks attached to the situation in Toulon are in some ways similar to those in Brixton in the UK and are good reason for taking early action.
Som afslutning forekommer berettigelsen og uopsætteligheden af dette program for Toulon at blive bekræftet i lyset af denne betænkning.
In conclusion, the well-foundedness and urgency of the Toulon programme are confirmed by the report.
1-129/83 »Jordskælvet den 23. 11.
1-129/83 — Earthquake of 23. 11.
1980«): VEDTAGET
1980) ADOPTED
1-226/83 »Handelsstatistikker«): VEDTAGET
1-226/83 — Statistics of trade) ADOPTED
— FOR ændringsforslag nr. 1 og 2.
The rapporteur spoke : — IN FAVOUR OF Amendments Nos. 1 and 2.
1-233/83 »ECU«): VEDTAGET
1-233/83 — ECU) : ADOPTED
— FOR ændringsforslag nr. 1.
The rapporteur spoke : — IN FAVOUR OF Amendment No. 1.
1-254/83 »Jernbaner«) : VEDTAGET
1-254/83 — Railways) : ADOPTED
1-270/83 »Videnskabeligt og teknisk potentiel«): VEDTAGET
1-270/83 — Scientific and technical potential : ADOPTED
— FOR ændringsforslag nr. 10, 11, 12, 13, 14 og 15;
The rapporteur spoke : — IN FAVOUR OF Amendments Nos. 10, 11, 12, 13, 14 and 15; — AGAINST Amendments Nos. 1, 4, 5, 6, 8 and 9.
Veronesi (COM), skriftlig. — (LT) De italienske kommunister og beslægtede tiltræder Kommissionens forslag til Rådet i dets oprindelige udformning, altså uden ændringer.
Mr Veronesi (COM), in writing. — (IT) The Italian Communist and Allies Group supports the proposal of the Commission to the Council in its original — i.e. unamended — form.
Initiativets forsøgsmæssige anlæg og forpligtelsen til en dokumenteret information om forvaltningen af programmet og resultaterne heraf er overbevisende elementer, som støtter vor beslutning om at stemme for forslaget.
The implementation of the initiative on an experimental basis, and the undertaking to provide full information, both on the management of the programme and on the results it achieves, are convincing signs, that have decided us to vote in favour.
Hvad angår de tre omstridte spørgsmål:
With regard to the three debatable questions :
— antallet af ansatte, som skal følge programmerne,
— the number of agents to monitor the programmes
Ordføreren udtalte sig:
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