risks and returns approach to segment disclosures | risks and returns approach

risk-based audit approach | risk-based approach

risk management approach [ approach to risk management ]

risk based approach for managing money laundering risks | risk based approach

odds ratio [ OR | odds-ratio ]

cash risk | liquid-holdings risk

ESCO working group on fostering harmonised risk assessment approaches

quality risk management approach

cash risk [ liquid-holdings risk ]

Last but not least, the Commission notes that this approach of including a ‘terminal value’ followed by Italy in the reconstruction of the ex ante profitability analysis of the 2006 and 2010 agreements, has not been applied by Italy when considering the profitability of agreements signed with other airlines operating at the airport, although marketing agreements have been concluded with the airport manager.

the minimisation of tax avoidance and tax evasion by turning undesired activity from a high return and low risk venture to a low return and high risk one.

As in every taxation tool, the way to minimize tax avoidance and evasion is turning undesired activity from a high return and low risk venture to a low return and high risk one.

The Commission should be empowered to adopt delegated acts in accordance with Article 290 TFEU in respect of technical adjustments to Directive 2006/48/EC to clarify definitions to ensure uniform application of that Directive or to take account of developments on financial markets; to align terminology on, and frame definitions in accordance with, subsequent relevant acts; to expand the content or adapt the terminology of the list of activities subject to mutual recognition under that Directive to take account of developments on financial markets; to adjust the areas in which the competent authorities are required to exchange information; to adjust the provisions of that Directive on own funds to reflect developments in accounting stand ...[+++]ards or Union legislation, or with regard to the convergence of supervisory practices; to expand the lists of exposure classes for the purposes of the Standardised Approach or the IRB Approach to take account of developments on financial markets; to adjust certain amounts relevant to those exposure classes to take into account the effects of inflation; to adjust the list and classification of off-balance sheet items; and to adjust specific provisions and technical criteria on the treatment of counterparty credit risk, the organisation and treatment of risk, the Standardised Approach and the IRB Approach, credit risk mitigation, securitisation, operational risk, review and evaluation by the competent authorities and disclosure in order to take account of developments on financial markets or in accounting standards or Union legislation, or with regard to the convergence of supervisory practices.