de

Haushaltsrechnung

1

Terminological databases

EKI terminibaas Esterm

ID 700044 Last modified 30.12.2004
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Domain public financesEU financing - EU budget
revenue and expenditure account preferred
statement of gains and losses
  • raamatupidamisaruanne, mis kajastab raamatupidamiskohustuslase aruandeperioodi majandustulemust (tulusid, kulusid ja kasumit või kahjumit)
revenue and expenditure account preferred
Usage examples
  • 3. Each Institution shall be allowed a period of two years from the date when the account for revenue and expenditure is submitted to take a decision on the final discharge to be given to accounting officers for the transactions relating thereto.
  • 2. The revenue and expenditure account shall cover all revenue and expenditure transactions relating to the preceding financial year for each institution. It shall be submitted in the same form and following the same subdivision as the budget.
  • 1. The Commission shall draw up, not later than 1 June of the following year, a revenue and expenditure account for the Communities, which shall include the following documents classified in accordance with the budget nomenclature: (1) a table of revenue ... (2) tables showing the movement in appropriations for the financial year ... (3) tables showing the use of the appropriations allocated for the financial year ... (4) tables showing the use of the appropriations available from previous financial years ... (5) annexed shall be a document showing capital operations and debt management.
statement of gains and losses
tulostili

EKI terminibaas Esterm

ID 702001 Last modified 30.12.2004
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Domain EU financing - EU budgetpublic finances
budget accounts
Usage examples
  • The budget accounts shall show, for every subdivision of the budget: (a) in the case of expenditure: - the appropriations authorized in the initial budget, the appropriations entered in supplementary and/or amending budgets, the appropriations available as a result of contributions by third parties, transfers of appropriations and the total appropriations thus available. Commitment appropriations and payment appropriations shall be entered separately, - the commitments and payments in respect of the financial year in question; (b) in the case of revenue: - the estimates entered in the initial budget, the estimates entered in supplementary and/or amending budgets, revenue from contributions by third parties and the total amount of estimates thus determined, - the entitlements established and the amounts received in respect of the financial year in question; (c) a record of commitments still to be paid out and of revenue still to be recovered from previous financial years.

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