Übersetzung für "entity can reasonably " (Englisch → Französisch) :

Since the objectives of this Regulation, namely clarifying and better defining the role of statutory audit regarding public-interest entities, improving the information that the statutory auditor or the audit firm provides to the audited entity, investors and other stakeholders, improving the communication channels between auditors and supervisors of public-interest entities, preventing any conflict of interest arising from the provision of non-audit services to public-interest entities, mitigating the risk of any potential conflict of interest due to the existing system whereby the auditee selects and pays the auditor or the familiarity ...[+++] threat, facilitating the switching of, and the choice of a statutory auditor or an audit firm to public-interest entities, broadening the choice of statutory auditors and audit firms for public-interest entities and improving the effectiveness, independence and consistency of the regulation and oversight of statutory auditors and audit firms providing statutory audits to public-interest entities including as regards cooperation at Union level, cannot be sufficiently achieved by the Member States but can rather, by reason of their scale, be better achieved at Union level, the Union may adopt measures, in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty on European Union.

4. Where a cooperative within the meaning of point (14) of Article 2 of Directive 2006/43/EC, a savings bank or a similar entity as referred to in Article 45 of Directive 86/635/EEC, or a subsidiary or a legal successor of a cooperative, a savings bank or a similar entity as referred to in Article 45 of Directive 86/635/EEC is required or permitted under national provisions to be a member of a non-profit-making auditing entity, an o ...[+++]bjective, reasonable and informed party would not conclude that the membership-based relationship compromises the statutory auditor's independence, provided that when such an auditing entity is conducting a statutory audit of one of its members, the principles of independence are applied to the statutory auditors carrying out the audit and those persons who may be in a position to influence the statutory audit.

The persons and entities concerned are named in a list annexed to each of those regulations, together with a statement of the Council’s reasons for including each person or entity.

The revised procedure should include providing to the listed person, entity, body or group the reasons for listing as transmitted by the UN Al Qaida and Taliban Sanctions Committee, so as to give the listed person, entity, body or group an opportunity to express his, her or its views on those reasons.

if a further tap were to be made on or after 1 March 2002 off a bond issued by Governments or related entities, the entire issue (i.e. original issue and all taps) would be brought within the scope of the Directive (i.e. the bonds would not be grandfathered); however, Member States and their entities will commit themselves not to call or redeem such issues for tax reasons.

More precisely, the principal amendments introduced in the revised proposal consist of: Objective (1) making it clear that the proposal under discussion will not open up the EU market any further to suppliers from third countries (scope of the measure), notably by: clarifying the fields of application of the GPA and the Directives, as well as a clear statement as to the legal regime applicable to third country suppliers Objective (2) rewording the text concerning the technical dialogue in order to make it more flexible, notably by: replacing the earlier provision on "technical dialogue" by a recital and Objective (3) re-examining a number of amendments in order to remain as far as possible within the sectors covered by the GPA, notably by: ...[+++]limiting to the sectors covered by the GPA the obligation to inform eliminated candidates or tenderers of the reasons for their rejection and eliminated tenderers of the characteristics and advantages of the tender selected limiting the application of the changes in the thresholds to the contracts and sectors subject to the GPA limiting the amendments to the model notices, and in particular the notice on the existence of a qualification system (Annex XIII) and the periodic information notice (Annex XIV), to what is explicitly required by the GPA as is the case regarding the information to be provided by contracting entities when they invite candidates to confirm their interest following publication of a periodic indicative notice used as a means of calling for competition and introducing an obligation on the Commission to respect the commercially-sensitive nature of information communicated by contracting entities in notices on contracts awarded and concerning prices.