Übersetzung für "Premium accounting year " (Englisch → Französisch) :

accounting year | business year | financial year | fiscal year | FY [Abbr.]

natural premium [ one year term premium ]

closing of account | year end closing | year end closure

natural business year | accounting year

bonus payment [ bonus determination | bonus system | end of year bonus | reward | seniority bonus | thirteenth month's salary | wage premium ]

fiscal year | financial year | annual reporting period | accounting period | fiscal period | financial period | period

without prejudice to Article 24(3), the items ‧capital‧, ‧share premium account‧, ‧revaluation reserve‧, ‧reserves‧, ‧profit or loss brought forward‧, and ‧profit or loss for the financial year‧ to be included in the consolidated financial statements shall be the aggregate amounts attributable to each of the undertakings specified in paragraph 7 of this Article.

(b)without prejudice to Article 24(3), the items ‘capital’, ‘share premium account’, ‘revaluation reserve’, ‘reserves’, ‘profit or loss brought forward’, and ‘profit or loss for the financial year’ to be included in the consolidated financial statements shall be the aggregate amounts attributable to each of the undertakings specified in paragraph 7 of this Article.

21. Reiterates the call for closely linking pension benefits to years worked and premiums paid (‘actuarial fairness’), to ensure that working more and longer pays off for workers by having a better pension while duly taking into account periods away from the labour market due to care for dependent persons; recommends that the Member States, in consultation with relevant partners, put a ban on mandatory retirement when reaching the statutory retirement age, so as to enable ...[+++] people who can and wish to do so to choose to continue to work beyond the statutory retirement age or to gradually phase in their retirement, as extending the period of premiums paid while at the same time shortening the period of benefit eligibility can help workers reduce any pension gaps at a fast pace;

4. Stresses that first-pillar, public pension schemes remain the most important source of income for pensioners; regrets that in the White Paper the Commission does not properly address the importance of universal, at least poverty-proof, first-pillar public schemes; calls on the Member States – in line with the Europe 2020 strategy’s targets on raising employment and combating poverty – to continue to work on more active and inclusive labour market strategies to decrease the economic dependency ratio between inactive persons and people in employment; calls on the social partners and the Member States to combine these reforms with constant improvements in working conditions and the implementation of lifelong training schemes which enable ...[+++] people to have healthier and longer careers until the statutory retirement age, thereby increasing the number of people paying pension premiums, this also to avoid increasing public pension costs jeopardising sustainable public finances; calls on Member States to implement reforms to their first-pillar systems in such a way that the number of contributory years is also taken into account;