Seed processing for propagation

Foreign exchange services where these are connected to the provision of investment services

Accounting , auditing , bookkeeping , and tax consulting services .

16 EN

We conducted our audit in accordance with International Standards of Auditing .

We conducted our audit in accordance with International Standards of Auditing .

Included are services provided in connection with transactions in financial instruments , as well as other services related to financial activity , such as advisory , custody and asset management services .

Also included are all other services that relate to the cleaning or restoring of the environment .

We conducted our audit in accordance with International Standards on Auditing .

ECB Audit ESCB Audit

Other business services ( code 268 ) Comprises Merchanting and other trade related services ( code 269 ) , Operational leasing services ( code 272 ) and Miscellaneous business , professional , and technical services ( code 273 ) .

Collective efforts towards increased convergence and integration will allow stakeholders to reap greater benefits from the single currency and will ensure fair and competitive treatment . THE SECOND SERIES OF EURO BANKNOTES The ECB continued work on a new series of euro banknotes in 2009 .

In the context of the Internal Auditors Committee ( IAC ) , which is the successor to the TARGET Audit Group ( TAG ) and is composed of representatives of the ECB and the NCBs Internal Audit functions , audit programmes and audit standards are defined jointly and are used in a decentralised manner for the review of ESCB wide common infrastructures .

Auditing

SEPA will also offer banks an opportunity to market new , value added services related to the payment chain .

11 Internal audit activities Internal audit activities are twofold purely internal and ESCB related .

Accounting , auditing , bookkeeping and tax consultancy services ( code 276 ) Covers the recording of commercial transactions for businesses and others

The Court carried out a follow up audit on the monitoring of projects5 and on the procurement and management of external services6 .

W 27.1 .

Banknotes

Internal Audit

Internal Audit

Relationship with the ECB Audit Committee To provide assistance to the Governing Council , the Audit Committee receives the audit reports of D IA and of the Internal Auditors Committee ( IAC ) .

Other trade related services ( code 271 ) Covers commissions on goods and service transactions between ( a ) resident merchants , commodity brokers , dealers , and commission agents and ( b ) non residents .

These services range from the provision of custody accounts and related custodian ( safekeeping ) and settlement services to cash and investment services .

The explanation for this can be found primarily in the price dampening effects of liberalisation in the public utilities sector .

Outside the EPC , work has started on one of the most frequently used value added ser vices electronic invoicing .

( b ) provides custodial services , e.g. the adminis tration of corporate actions and redemptions

Information technology service activities Information technology service activities Computer programming activities Information technology consultancy activities Computer facilities management activities Other information technology service activities

The Court also did a follow up audit on the monitoring of projects and on the procurement and management of external services .

The services range from the provision of custody accounts and related custodian ( safekeeping ) and settlement services to cash and investment services .

( i ) research and development services unless the benefits related to the services accrue exclusively to the ECB for its own use and the services provided are wholly remunerated by the ECB .

Responsibilities D IA performs audit engagements as specified in the ECB audit plan as approved by the Executive Board .

Moreover , the ECB has its own internal audit and control procedures , which follow the general rules relating to the control structures of private financial and credit institutions .

and ( i ) research and development services unless the benefits related to the services accrue exclusively to the ECB for its own use and the services provided are wholly remunerated by the ECB . Article 3 General principles Any procurement procedure shall be carried out in accordance with the general principles of transparency and publicity , equal access and equal treatment , as well as the principles of non discrimination and fair competition .

Banknotes ( Directorate )

Currency Management

Internal audit 7 .

Internal Audit ( Directorate )

Audit Missions

Internal Audit The Directorate Internal Audit reports directly to the Executive Board .

So far , the spread of internet banking has been greatest in securities trading and other standardised deposit related services .

Third country aspects

Output in purely market related services , as measured by real value added , picked up somewhat earlier than in industry ( excluding construction ) .

e ) coordinates the interaction of the ECB with the European Court of Auditors , the external auditors , other auditing bodies and the audit community