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The primary purpose of this study is to develop a framework that will explain the behavior of financial intermediaries and, more precisely, their pricing policies. As financial intermediation is the business of financial assets and liabilities, use is made of concepts and models developed tradition­ ally in Finance and Economics to end up with recommendations not only for optimal choices of interest rates but also for proper regulation and more sensible accounting methods. Also, the econometric implications of deposit rates stickiness are examined and empirically tested on Belgian data. My debt to many people has been growing during these years and it is a great pleasure to print a text and have the opportunity to thank those who have been so helpful. First of all, let me thank Professor Jacques Dreze, my thesis director. I am grateful to Jacques for encouragments, guidance and so many stimulating discussions. I also thank the members of the Jury, Professors A. Jacquemin, A. Kervyn de Lettenhove, A. Lamfalussy, P. Reding and A. Siaens for comments on earlier drafts of the manuscript. Discussions with Professor P. Howitt while he was visiting the Center for Operations Research and Econometrics (C.O.R.E., Universite Catholique de Louvain) in 1979 have greatly contributed to my under­ standing of the economics of risk sharing between lenders and borrowers. Philippe Gille has been extremely helpful in carrying out the joint econometric estimation in Chapter Five and in suggesting a fine way to present the results.

Money. Monetary policy --- Interest rates --- Financial institutions. --- Mathematical models. --- 336.717 --- AA / International- internationaal --- BE / Belgium - België - Belgique --- 333.131.40 --- 333.100 --- 333.50 --- 333.106 --- 333.131.45 --- 333.832.3 --- 333.131.43 --- 333.833 --- Bankactiviteiten. Bankoperaties. Giroverteer. Deposito. Rekening-courant. Beleningen. Disconto. Effecten. Beurs. Incasso. Emissies --- Algemeenheden. --- Algemeenheden. Theorie en principes van de bankorganisatie en -techniek. --- Financiële instellingen: algemeenheden. --- Kost, rendabiliteit en concurrentie in de banken. --- Rente op bankdeposito's. Intermediatiemarges. --- Rentevoet van het handelskrediet. --- Spaarinlagen. --- rente op bankdeposito's. --- Finance --- Business & Economics --- Finance - General --- Banking --- Investment & Speculation --- 336.717 Bankactiviteiten. Bankoperaties. Giroverteer. Deposito. Rekening-courant. Beleningen. Disconto. Effecten. Beurs. Incasso. Emissies --- Algemeenheden --- Algemeenheden. Theorie en principes van de bankorganisatie en -techniek --- Financiële instellingen: algemeenheden --- Kost, rendabiliteit en concurrentie in de banken --- Rente op bankdeposito's. Intermediatiemarges --- Rentevoet van het handelskrediet --- Spaarinlagen --- rente op bankdeposito's --- Interest rates - Mathematical models.

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Dubbel boekhouden richt zich tot ondernemingen die een volledige boekhouding moeten voeren en een jaarrekening moeten opmaken volgens de wettelijk opgelegde schema’s. Veel aandacht wordt geschonken aan de logische samenhang tussen balans, resultatenrekening en resultaatverwerking. Ook de boekhoudtechniek komt aan bod, zodat de lezer met deze basisbeginselen inzicht krijgt in accounting en de opmaak van de jaarrekening. Daarbij worden ook de meest voorkomende transacties van een onderneming besproken en vertaald naar boekhoudkundige termen in de vereiste journaalposten. Zo komen onder meer aan bod: de aankoopcyclus, de verkoopcyclus, de innings- en betalingscyclus, de personeelscyclus, de investeringscyclus, de financieringscyclus en de afsluiting van de boekhouding op jaareinde. Dit boek wordt beschouwd als een inleiding op het boek Vennootschapsboekhouden.

Accountancy --- boekhouden --- Commerce --- Comptabilité --- Entreprises --- Réglementation --- Droit --- Comptabilité. --- Commercial law --- Company law. Associations --- Belgium --- Boekhouden --- boekhouding --- rekening --- rachunek --- conta --- cont --- рачун --- conto --- Konto --- račun --- сметка --- konts --- cuenta --- compte --- účet --- räkenskaper --- llogari --- raamatupidamiskonto --- account --- kont --- regnskab --- tili --- sąskaita --- számla --- λογαριασμός --- фактура --- rahoitustili --- conta financeira --- finanšu konts --- жиро-сметка --- konto --- pénzügyi számla --- λογαριασμός παραγωγής --- конто --- finansinė sąskaita --- financial account --- kapitaalrekening --- compte financier --- Herstellkonto --- conta de produção --- compte de production --- kont finanzjarju --- cuenta de producción --- finanční účet --- finantskonto --- трезорска сметка --- tillverkningskonto --- finansiel konto --- книговодствена сметка --- financiële rekening --- финансова сметка --- οικονομικός λογαριασμός --- conto finanziario --- finansregnskab --- λογαριασμός χρηματοπιστωτικών συναλλαγών --- трансакциска сметка --- produktionsregnskab --- finančný účet --- productierekening --- cont financiar --- χρηματοπιστωτικός λογαριασμός --- завршна сметка --- cuenta financiera --- тековна сметка --- produktionskonto --- finančni račun --- Fabrikationskonto --- finansräkning --- conto di produzione --- Finanzkonto --- účtovníctvo --- kontabilità --- λογιστική --- grāmatvedība --- számvitel --- raamatupidamine --- kontabilitet --- contabilità --- contabilitate --- računovodstvo --- regnskabsvæsen --- kirjanpito --- accounting --- Buchführung --- účetnictví --- apskaita --- счетоводство --- рачуноводство --- contabilidade --- rachunkowość --- cuntasaíocht --- сметководство --- bokföring --- contabilidad --- comptabilité --- Buchhaltung --- Rechnungsführung --- Rechnungswesen --- comptabilité analytique --- könyvvezetés --- аналитичко конто --- аналитичка картица --- vzájemné zúčtování --- raamatupidamise arvestus --- водење деловни книги --- Betriebsbuchhaltung --- kalkulatorische Buchhaltung --- analytische boekhouding --- contabilidade analítica --- составување финансиски извештаи --- piano dei conti --- книговодство --- könyvvitel --- účetní evidence --- kostnadsbokföring --- методско и аналитичко работење --- raamatupidamisarvestus --- dubbel boekhouden --- Belgische boekhoudwetgeving --- PXL-Handboeken --- PXL-Business 2020 --- Dubbel boekhouden --- 657.12 --- Handboeken --- Boekhoudrecht --- Boekhoudtheorie --- Hoger onderwijs --- België --- Jaarrekeningen --- cuntas --- Réglementation --- Balans --- Consolidatie

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Dit boek geeft een overzicht van de toepasselijke wettelijke en reglementaire bepalingen m.b.t. het bestrijden van witwassen van geld en financiering van terrorisme

witwassen van geld --- kapitaalbeweging --- terugsluizen van kapitaal --- economisch delict --- misdaadbestrijding --- financiering van terrorisme  --- финансирање на тероризам --- terorizmo finansavimas  --- χρηματοδότηση της τρομοκρατίας --- terorisma finansēšana --- financování terorismu --- financiranje terorizma  --- terrorismi rahastamine  --- terrorism financing  --- finansowanie terroryzmu  --- finanțarea terorismului --- financiamento do terrorismo  --- terrorismin rahoitus --- financiación del terrorismo  --- financovanie terorizmu  --- Terrorismusfinanzierung  --- finanziamento del terrorismo  --- finansiering av terrorism --- finanzjament tat-terroriżmu --- finansiering af terrorisme --- финансиране на тероризма --- terrorizmusfinanszírozás --- financement du terrorisme  --- χρηματοδότηση τρομοκρατών --- χρηματοδότηση τρομοκρατίας ---   --- terrorfinansiering --- financiación al terrorismo --- terrorismefinansiering --- terroristirahoitus ---  financiranje terorista --- finanzjament terroristiku --- terrorismi finantseerimine --- terora finansēšana ---  teroristams skiriamos lėšos --- finansowanie terroryzmu --- financing of terrorism ---  terroristide rahastamine --- financieren van terrorisme --- terrorismefinanciering --- finanziamento dei terroristi --- financiamento do terrorismo ---  terrorist funding --- lupta împotriva criminalității --- bűnüldözés --- walka z przestępczością --- borba protiv kriminala --- lotta contro la criminalità --- ġlieda kontra l-kriminalità --- boj proti zločinu --- rikollisuuden torjunta --- fight against crime --- lufta kundër krimit --- bekämpning av grov brottslighet --- cīņa pret noziedzību --- καταπολέμηση του εγκλήματος --- Verbrechensbekämpfung --- kuritegevusevastane võitlus --- bekæmpelse af grov kriminalitet --- lucha contra el crimen --- boj proti kriminalu --- combate ao crime --- борба против криминал --- борба против криминала --- kova su nusikalstamumu --- борба срещу престъпността --- lutte contre le crime --- rikosten ehkäisy --- kriminaalpreventsioon --- prevencia pred zločinom --- crime prevention --- lutte contre la criminalité --- noziegumu novēršana --- спречување криминал --- prevenirea infracțiunilor --- lotta anticrimine --- apsauga nuo nusikaltimų --- nusikaltimų prevencija --- kamp mot kriminalitet --- boj proti kriminalitě --- sprečavanje kriminala --- bűnmegelőzés --- parandalim i krimit --- delito económico --- економски престап --- délit économique --- gospodarski prekršek --- economic offence --- økonomisk forbrydelse --- reat ekonomiku --- privredni prijestup --- привредни преступ --- ekonominis nusikaltimas --- nodarījums ekonomikas jomā --- infracțiuni economice --- ekonomiskt brott --- majandussüütegu --- икономическо престъпление --- gazdasági bűncselekmény --- talousrikos --- reato economico --- hospodářský trestný čin --- hospodársky trestný čin --- οικονομικό έγκλημα --- przestępstwo gospodarcze --- Wirtschaftsstraftat --- vepër penale me kararakter ekonomik --- økonomisk overtrædelse --- saimniecisks noziegums --- estafa --- criminalité économique --- πλαστό τιμολόγιο --- gospodarski prestopek --- Ponzi scheme --- økonomisk kriminalitet --- falšování účetnictví --- skemë piramidale --- Wirtschaftskriminalität --- facturi false --- kriminalità ekonomika --- икономическа престъпност --- Ponzi game --- burla --- delincuencia económica --- skemë mashtruese --- hile --- economic crime --- banko --- oszustwo --- väärä lasku --- falsifikar --- con --- podrobiona faktura --- escrocherie --- falsifikar ta' flus --- factura falsa --- overtrædelse af erhvervslovgivning --- falsk faktura --- confidence game --- falešný účet --- hospodárska trestná činnosť --- maksāšanas līdzekļa viltošana --- bunko --- привредни криминал --- αισχροκέρδεια --- svindleri --- ekonomisk brottslighet --- truffa --- vērtspapīra viltošana --- csődbűntett --- shell game --- talousrikkomus --- infraction économique --- ekonominis nusikalstamumas --- boiler room --- hospodářský podvod --- bancarrota --- falsificación de factura --- suklastotas vekselis --- fattura falza --- ekonominis nusižengimas --- overtreding van de Wet Economische Delicten --- frode economica --- võltsimine --- insolvência --- hitelezési csalás --- suklastota sąskaita faktūra --- con job --- hospodářská kriminalita --- infracțiune economică --- criminalitate economică --- пирамидална измама --- Betrügerei --- Rechnungsfälscherei --- criminalità economica --- kavallus --- criminalidade económica --- фалшива фактура --- economische criminaliteit --- ekonomická kriminalita --- bancnote false --- ekonomický podvod --- infração económica --- viltots rēķins --- majanduskuritegu --- falešné účetnictví --- padělání účetnictví --- fattura falsa --- przestępczość gospodarcza --- fausse facture --- falsuri --- икономическа измама --- Wirtschaftsdelikt --- лажна фактура --- кражба с измама --- lojë mashtruese --- οικονομική παράβαση --- hospodárska kriminalita --- loja e besimit --- bunco --- scam --- trestný čin hospodársky --- luftfaktura --- gospodarski kriminal --- banco --- kelmus --- sipërmarrje "dhomë me presion" --- bonko --- ekobrott --- a számvitel rendjének megsértése --- escroquerie --- false invoice --- ekonomický trestný čin --- falošná faktúra --- infrazzjoni ekonomika --- krim ekonomik --- faturë false --- fakturabedrägeri --- valearve --- direito económico --- számlahamisítás --- prevara --- noziedzība ekonomikas jomā --- väärä laskumerkintä --- swindle --- привредни прекршај --- confidence trick --- gazdasági bűnözés --- qerq --- oplichting --- skema Ponzi --- οικονομική εγκληματικότητα --- lažni račun --- осигурителна измама --- talousrikollisuus --- loja Ponzi --- pyramid scheme --- fatura falsa --- falência fraudulenta --- kont falz --- vervalste rekening --- loja e lëvozhgës --- účetní podvod --- shady deal --- Ponzi --- ponarejeni račun --- false bill --- παραχαραγμένο νόμισμα --- ujdi e fshehtë --- поновно коришћење капитала --- reciclagem de capitais --- riċiklaġġ tal-kapital --- tilbageføring af kapital --- reciclaje de capitales --- kapitaliringlus --- kapitāla apgrozība --- recyrkulacja kapitału --- ponovno vlaganje kapitala --- recyklácia kapitálu --- Kapitalrecycling --- recyklace kapitálu --- tőke visszaforgatása --- повторно искористување на капиталот --- riciklim i kapitalit --- riciclaggio di capitali --- pääoman kierto --- återvinning av kapital --- ponovno iskorištavanje kapitala --- ανακύκλωση κεφαλαίων --- рециклиране на капитал --- antrinis kapitalo panaudojimas --- reciclare capital --- recycling of capital --- recyclage de capitaux --- Rückschleusung von Kapital --- recikliranje kapitala --- tilbageslusning af kapital --- tilbagekanalisering af kapital --- tőke visszaáramoltatása --- riciclo di capitali --- ruch kapitału --- кретање капитала --- lëvizja e kapitalit --- tőkemozgás --- Kapitalverkehr --- движение на капитала --- movimenti ta' kapital --- capital movement --- κίνηση κεφαλαίων --- mișcare de capital --- pohyb kapitálu --- kapitalo judėjimas --- pääoman liikkeet --- pretok kapitala --- movimiento de capitales --- kapitalbevægelse --- kapitāla kustība --- movimento de capitais --- kapitalisiire --- kretanje kapitala --- kapitalrörelse --- движење на капитал --- movimento di capitali --- mouvement de capitaux --- kapitali vool --- Kapitalbewegung --- kapitalo srautas --- fluctuație de capital --- kapitāla aprite --- прилив и одлив на капитал --- fluks i kapitalit --- ροές κεφαλαίων --- příliv kapitálu --- kapitaalstroom --- tőkeáramlás --- kapitalstrøm --- protok kapitala --- kapitāla plūsma --- flux de capitaux --- tőkeműveletek --- Kapitalfluss --- flow of capital --- tok kapitálu --- fluxo de capitais --- pääomavirrat --- kapitálové toky --- flujo de capitales --- Finanzfluss --- kapitalström --- flusso di capitali --- riciclaggio di denaro --- pranje novca --- ħasil tal-flus --- pinigų plovimas --- прање новца --- naudas atmazgāšana --- pénzmosás --- pranie špinavých peňazí --- money laundering --- νομιμοποίηση παράνομου χρήματος --- penningtvätt --- sciúradh airgid --- pranje denarja --- blanchiment d'argent --- pastrimi i parave --- rahanpesu --- hvidvaskning af penge --- перење пари --- praní špinavých peněz --- пране на пари --- spălarea banilor --- Geldwäsche --- branqueamento de capitais --- rahapesu --- pranie pieniędzy --- blanqueo de dinero --- reciclarea banilor --- peļņas legalizēšana --- Weißwaschen von Schwarzgeld --- laundering of funds --- перење капитал --- blanchiment de capitaux --- recyklace špinavých peněz --- branqueamento de dinheiro --- изпиране на капитали --- lavagem de capitais --- legalizace výnosů --- перење финансиски средства --- recyclage d'argent sale --- nelegālās naudas atmazgāšana --- praní kapitálu --- пране на мръсни пари --- blanqueo de dinero negro --- pranie brudnych pieniędzy --- blanqueo de capitales --- riciclaggio di fondi --- lavado de dinero --- pranje umazanega denarja --- riċiklaġġ tal-flus --- νομιμοποίηση κερδών από παράνομες δραστηριότητες --- pranie kapitału --- reciclagem de dinheiro sujo --- tvättning av pengar --- renvaskning --- nešvarių pinigų plovimas --- hvidvask af penge --- ξέπλυμα παράνομου χρήματος --- riċiklaġġ ta' fondi --- pastrim i fondeve --- legalizácia príjmov z trestnej činnosti --- riciclaggio di denaro sporco --- kapitalo plovimas --- BPB2011 --- Criminal law. Criminal procedure --- Belgium --- maoiniú sceimhlitheoireachta --- comhrac i gcoinne na coireachta --- cion eacnamaíoch --- athchúrsáil caipitil --- gluaiseacht caipitil --- Belgique