English to Polish Bus/Financial Finance (general)

Dokument dotyczy akredytacji agencji płatniczych i innych jednostek, jak również rozliczenia rachunków funduszy rozwoju rolnictwa, w ramach finansowania Wspólnej Polityki Rolnej;

Procedures for advances and securities ('securities' jest przetłumaczone w dokumencie źródłowym jako "papiery wartościowe";

a/ Advances
In all cases where the regulations allow for the payment of advances, such payments should be recorded in separate accounts which form part of the EAGF accounting records, with all relevant details to allow for their proper management.
Procedures should be established which ensure:

(...) – regular ***reconciliation with other data bases (e.g. with the bank account, with the authorised payment files/summaries from the authorising departments, with previous or later advance payments, with final payments, with securities records in case securities are required);

b/ Securities
Where the regulations require a security to be deposited, all debit and credit transactions for each security should be centrally recorded at the PA, allowing for the timely updating of the charges and releases, and checking with the actual securities held.
Procedures should be established which ensure:

– regular ***reconciliation with other data bases, e.g. with the relevant advance payment accounts, with information from the authorising departments and with the actual securities;