FrancophonIA/DGT-Translation_Memory huggingface dataset:
English: WHEREAS IT FOLLOWS THEREFROM THAT THE MEMBER STATES MAY EITHER PROVIDE THAT IT IS SUFFICIENT TO EXCEED THE LIMIT OF ONE ONLY OF THE THREE CRITERIA FOR THE EXEMPTION NOT TO APPLY OR ADOPT LIMITS LOWER THAN THOSE PRESCRIBED IN THE DIRECTIVE;
French: qu'il en résulte que les États membres peuvent soit prévoir le dépassement de la limite chiffrée d'un seul des trois critères comme suffisant pour la non-application de l'exemption, soit adopter des limites chiffrées inférieures à celles prévues dans la directive;
German: Daraus ergibt sich, daß die Mitgliedstaaten schon das Überschreiten eines der drei Größenmerkmale für die Nichtanwendung der Ausnahme als ausreichend ansehen oder aber niedrigere Größenmerkmale als die in der Richtlinie vorgesehenen festlegen können.
Spanish: que de ahí resulta que los Estados miembros pueden bien disponer que el sobrepasar la cifra límite fijada por uno solo de los tres criterios sea suficiente para que no se aplique la exención bien adoptar límites inferiores a los establecidos en la Directiva;
Italian: che, di conseguenza, gli Stati membri possono prevedere che per la non applicazione dell ' esonero sia sufficiente il superamento del limite numerico di uno solo dei tre criteri oppure adottare limiti numerici inferiori a quelli stabiliti nella direttiva;
Portuguese: que , neste sentido , os Estados-membros podem ou prever que o facto de ultrapassar o limite numérico de um qualquer dos três critérios seja suficiente para a não aplicação da dispensa , ou adoptar limites numéricos inferiores aos previstos na directiva ;
Dutch: dat dit inhoudt dat de lidstaten kunnen bepalen dat overschrijding van de grenswaarde van slechts één der drie criteria voldoende is om de vrijstelling niet toe te passen, dan wel lagere grenswaarden kunnen invoeren dan die welke in die richtlijn zijn voorgeschreven;
Danish: heraf følger, at medlemsstaterne enten kan fastsætte, at overskridelsen af den numeriske grænse for ét af de tre kriterier er tilstrækkelig til ikke at anvende undtagelsen, eller vedtage lavere numeriske grænser end de i direktivet fastsatte;
Finnish: näin jäsenvaltiot voivat joko säätää, että poikkeusta ei tehdä, jos yksikin kolmesta raja-arvosta ylittyy, tai antaa säännökset tässä direktiivissä säädettyjä matalammista raja-arvoista,
Greek: ότι τούτο συνεπάγεται ότι τα κράτη μέλη μπορούν είτε να προβλέψουν πως η υπέρβαση του αριθμητικού ορίου ενός μόνο από τα τρία κριτήρια αρκεί για τη μη εφαρμογή της εξαιρέσεως, είτε να θεσπίσουν αριθμητικά όρια μικρότερα από τα προβλεπόμενα στην οδηγία-
English: (83/349/EEC)
Czech: (83/349/EHS)
Polish: (83/349/EWG)
Hungarian: (83/349/EGK)
Slovenian: (83/349/EGS)
Estonian: (83/349/EMÜ)
Latvian: (83/349/EEK)
Maltese: (83/349/KEE)
English: HAVING REGARD TO THE OPINION OF THE ECONOMIC AND SOCIAL COMMITTEE (3) , WHEREAS ON 25 JULY 1978 THE COUNCIL ADOPTED DIRECTIVE 78/660/EEC (4) ON THE COORDINATION OF NATIONAL LEGISLATION GOVERNING THE ANNUAL ACCOUNTS OF CERTAIN TYPES OF COMPANIES;
Czech: s ohledem na stanovisko Hospodářského a sociálního výboru[3], vzhledem k tomu, že Rada přijala dne 25. července 1978 směrnici 78/660/EHS o ročních účetních závěrkách některých forem společností[4], jejímž úkolem je koordinace vnitrostátních právních předpisů;
English: IS A SHAREHOLDER IN OR MEMBER OF AN UNDERTAKING ,
Czech: je akcionářem či společníkem jakéhokoli jiného podniku
English: A MEMBER STATE MAY GRANT EXEMPTION FROM THE OBLIGATION IMPOSED IN ARTICLE 1 (1) WHERE THE PARENT UNDERTAKING IS A FINANCIAL HOLDING COMPANY AS DEFINED IN ARTICLE 5 (3) OF DIRECTIVE 78/660/EEC , AND
Czech: Členské státy mohou udělit osvobození od povinnosti uvedené v čl. 1 odst. 1, je-li mateřský podnik finanční holdingovou společností ve smyslu čl. 5 odst. 3 směrnice 78/660/EHS a
English: (A) IT HAS NOT INTERVENED DURING THE FINANCIAL YEAR , DIRECTLY OR INDIRECTLY , IN THE MANAGEMENT OF A SUBSIDIARY UNDERTAKING;
Czech: nezasahoval během účetního období přímo ani nepřímo do řízení dceřiného podniku;
Slovak: nezasahoval počas účtovného roka priamo alebo nepriamo do riadenia dcérskeho podniku a
Polish: w trakcie roku budżetowego nie brała udziału, bezpośrednio lub pośrednio, w zarządzaniu jednostką zależną;
Hungarian: nem avatkozott bele az üzleti év során sem közvetve, sem közvetlenül a leányvállalat vezetésébe;
Slovenian: v poslovnem letu ni posegala, neposredno ali posredno, v upravljanje podrejenega podjetja;
Latvian: finanšu gada laikā tas nav ne tieši, ne netieši iejaucies meitasuzņēmuma vadībā;
Maltese: hija ma ndaħlitx matul is-sena finanzjarja, direttament jew indirettament, fl-amministrazzjoni ta' impriża sussidjarja
English: IT HAS MADE LOANS ONLY TO UNDERTAKINGS IN WHICH IT HOLDS PARTICIPATING INTERESTS. WHERE SUCH LOANS HAVE BEEN MADE TO OTHER PARTIES , THEY MUST HAVE BEEN REPAID BY THE END OF THE PREVIOUS FINANCIAL YEAR;
Czech: poskytl půjčky jen podnikům, v nichž drží účast. Byly-li půjčky poskytnuty také jiným osobám, musí být splaceny k uzávěrce předchozího účetního období;
English: AND (BB) THE EXEMPTION FROM THE OBLIGATION TO DRAW UP CONSOLIDATED ACCOUNTS AND A CONSOLIDATED ANNUAL REPORT.
Czech: a bb) poznámku o osvobození od povinnosti sestavovat konsolidovanou účetní závěrku a konsolidovanou výroční zprávu.
English: FOR THE INFORMATION OF EMPLOYEES OR THEIR REPRESENTATIVES , OR - BY AN ADMINISTRATIVE OR JUDICIAL AUTHORITY FOR ITS OWN PURPOSES.
Czech: pro informaci určenou zaměstnancům nebo jejich zástupcům nebo - na žádost správních nebo soudních orgánů pro jejich vlastní účely.
Slovenian: obveščanje zaposlenih ali njihovih predstavnikov ali - obveščanje upravnih organov ali sodišč, na njihovo zahtevo.
English: THE INFORMATION NECESSARY FOR THE PREPARATION OF CONSOLIDATED ACCOUNTS IN ACCORDANCE WITH THIS DIRECTIVE CANNOT BE OBTAINED WITHOUT DISPROPORTIONATE EXPENSE OR UNDUE DELAY; OR (C) THE SHARES OF THAT UNDERTAKING ARE HELD EXCLUSIVELY WITH A VIEW TO THEIR SUBSEQUENT RESALE. ARTICLE 14
Czech: nelze-li informace nezbytné pro sestavení konsolidované účetní závěrky v souladu s touto směrnicí získat bez nepřiměřených nákladů nebo bez zbytečného zdržení; nebo c) jsou-li akcie nebo podíly tohoto podniku drženy výhradně za účelem jejich pozdějšího prodeje. Článek 14
English: DEBTS AND CLAIMS BETWEEN THE UNDERTAKINGS INCLUDED IN A CONSOLIDATION ;
Czech: pohledávky a závazky mezi podniky zahrnutými do konsolidace;
English: INCOME AND EXPENDITURE RELATING TO TRANSACTIONS BETWEEN THE UNDERTAKINGS INCLUDED IN A CONSOLIDATION;
Czech: výnosy a náklady operací prováděných mezi podniky zahrnutými do konsolidace;
English: WHERE PROFITS AND LOSSES RESULTING FROM TRANSACTIONS BETWEEN THE UNDERTAKINGS INCLUDED IN A CONSOLIDATION ARE INCLUDED IN THE BOOK VALUES OF ASSETS ,
Czech: zisk nebo ztráta, vyplývá-li takový výsledek z operací prováděných mezi podniky zahrnutými do konsolidace a je-li zahrnut do účetní hodnoty aktiv.
English: THEY SHALL BE ELIMINATED FROM THE CONSOLIDATED ACCOUNTS.
Czech: se pak z konsolidované účetní závěrky vylučují
English: OR (B) AT AN AMOUNT CORRESPONDING TO THE PROPORTION OF THE ASSOCIATED UNDERTAKING'S CAPITAL AND RESERVES REPRESENTED BY THAT PARTICIPATING INTEREST.
Czech: anebo ve výši odpovídající podílu na vlastním kapitálu přidruženého podniku, který tato účast představuje.
English: ARTICLE 26 (2) AND (3) SHALL APPLY
Czech: Použije se čl. 26 odst. 2 a 3.
English: ARTICLE 34 IN ADDITION TO THE INFORMATION REQUIRED UNDER OTHER PROVISIONS OF THIS DIRECTIVE , THE NOTES ON THE ACCOUNTS MUST SET OUT INFORMATION IN RESPECT OF THE FOLLOWING MATTERS AT LEAST :
Czech: Článek 34 Vedle informací, které jsou požadované jinými ustanoveními této směrnice, musí komentář k účetní závěrce obsahovat alespoň tyto informace:
Slovenian: Člen 34 Poleg podatkov, ki jih zahtevajo druge določbe te direktive, morajo biti v prilogi k računovodskim izkazom navedeni naslednji podatki:
English: THE SAME INFORMATION MUST BE GIVEN IN RESPECT OF UNDERTAKINGS EXCLUDED FROM A CONSOLIDATION PURSUANT TO ARTICLES 13 AND 14 AND ,
Czech: Stejné informace musí být uvedeny o podnicích nezahrnutých do konsolidace podle článků 13 a 14;
English: WITHOUT PREJUDICE TO ARTICLE 14 (3) , AN EXPLANATION MUST BE GIVEN FOR THE EXCLUSION OF THE UNDERTAKINGS REFERRED TO IN ARTICLE 13.
Czech: aniž je dotčen čl. 14 odst. 3, musí být uveden důvod pro nezahrnutí podniků uvedených v článku 13.
English: THE AVERAGE NUMBER OF PERSONS EMPLOYED DURING THE FINANCIAL YEAR BY UNDERTAKINGS TO WHICH ARTICLE 32 HAS BEEN APPLIED SHALL BE DISCLOSED SEPARATELY. 10. THE EXTENT TO WHICH THE CALCULATION OF THE CONSOLIDATED PROFIT OR LOSS FOR THE FINANCIAL YEAR HAS BEEN AFFECTED BY A VALUATION OF THE ITEMS WHICH , BY WAY OF DEROGATION FROM THE PRINCIPLES ENUNCIATED IN ARTICLES 31 AND 34 TO 42 OF DIRECTIVE 78/660/EEC AND IN ARTICLE 29 (5) OF THIS DIRECTIVE , WAS MADE IN THE FINANCIAL YEAR IN QUESTION OR IN AN EARLIER FINANCIAL YEAR WITH A VIEW TO OBTAINING TAX RELIEF.
Czech: Samostatně se uvádí průměrný počet zaměstnanců v průběhu účetního období v podnicích, u nichž se použil článek 32. 10. Rozsah, v jakém byl výpočet konsolidovaného zisku nebo ztráty za účetní období ovlivněn oceněním položek, které bylo provedeno odchylně od zásad stanovených v článcích 31 a 34 až 42 směrnice 78/660/EHS a v čl. 29 odst. 5 této směrnice v běžném nebo dřívějším účetním období za účelem dosažení daňových úlev.
English: THE AMOUNT OF THE EMOLUMENTS GRANTED IN RESPECT OF THE FINANCIAL YEAR TO THE MEMBERS OF THE ADMINISTRATIVE , MANAGERIAL AND SUPERVISORY BODIES OF THE PARENT UNDERTAKING BY REASON OF THEIR RESPONSIBILITIES IN THE PARENT UNDERTAKING AND ITS SUBSIDIARY UNDERTAKINGS , AND ANY COMMITMENTS ARISING OR ENTERED INTO UNDER THE SAME CONDITIONS IN RESPECT OF RETIREMENT PENSIONS FOR FORMER MEMBERS OF THOSE BODIES ,
Czech: Částka odměn vyplacených v účetním období členům správních, řídících či dozorčích orgánů mateřského podniku z důvodu jejich funkcí v mateřském podniku a jeho dceřiných podnicích a částka všech penzjních závazků vzniklých či sjednaných za stejných podmínek pro bývalé členy těchto orgánů.
English: WITH AN INDICATION OF THE TOTAL FOR EACH CATEGORY.
Czech: Tyto údaje se uvádějí souhrnně pro každou kategorii.
English: THE AMOUNT OF ADVANCES AND CREDITS GRANTED TO THE MEMBERS OF THE ADMINISTRATIVE , MANAGERIAL AND SUPERVISORY BODIES OF THE PARENT UNDERTAKING BY THAT UNDERTAKING OR BY ONE OF ITS SUBSIDIARY UNDERTAKINGS , WITH INDICATIONS OF THE INTEREST RATES , MAIN CONDITIONS AND ANY AMOUNTS REPAID , AS WELL AS COMMITMENTS ENTERED INTO ON THEIR BEHALF BY WAY OF GUARANTEE OF ANY KIND
Czech: Částka záloh a úvěrů poskytnutých členům správních, řídících či dozorčích orgánů mateřského podniku tímto podnikem nebo některým jeho dceřiným podnikem s uvedením úrokové sazby, hlavních podmínek a veškerých dosud splacených částek, jakož i závazků přijatých v jejich prospěch formou záruk všeho druhu.
English: THE FOLLOWING SHALL BE SUBSTITUTED FOR THE SECOND SUBPARAGRAPH OF ARTICLE 47 (1) OF DIRECTIVE 78/660/EEC :
Czech: V čl. 47 odst. 1 se druhý pododstavec směrnice 78/660/EHS nahrazuje tímto:
Slovak: Článok 47 ods. 1 druhý pododsek smernice 78/660/EHS sa nahradí nasledovným:
Slovenian: Besedilo drugega pododstavka člena 47(1) Direktive 78/660/EGS se nadomesti z naslednjim besedilom:
Latvian: Direktīvas 78/660/EEK 47. panta 1. punkta otro daļu aizstāj ar šādu:
Maltese: Dan li ġej għandu jinbidel mat-tieni subparagrafu ta' l-Artikolu 47(1) tad-Direttiva 78/660/KEE:
English: " IT MUST BE POSSIBLE TO OBTAIN A COPY OF ALL OR PART OF ANY SUCH REPORT UPON REQUEST.
Czech: "Kopii celé nebo části každé takové zprávy musí být možné získat na požádání.
Slovak: "Kópia celej takejto správy alebo jej časti sa musí dať získať na požiadanie.
Slovenian: "Vsakomur mora biti na njegovo zahtevo omogočen prepis celote ali dela tega poročila.
Latvian: "Ir jābūt iespējai pēc pieprasījuma saņemt ikviena šāda ziņojuma vai kādas tā daļas kopiju.
Maltese: "għandu jkun possibbli li tinkiseb kopja tar-rapport kollu jew parti minnu fuq talba.
English: ARTICLES 48 AND 49 OF DIRECTIVE 78/660/EEC SHALL APPLY. 6. THE MEMBER STATES SHALL PROVIDE FOR APPROPRIATE SANCTIONS FOR FAILURE TO COMPLY WITH THE PUBLICATION OBLIGATIONS IMPOSED IN THIS ARTICLE.
Czech: Použijí se články 48 a 49 směrnice 78/660/EHS. 6. Členské státy stanoví přiměřené sankce pro případ, že povinnost zveřejnění podle tohoto článku nebude splněna.
English: OR (B) AT THE AMOUNT CORRESPONDING TO THE PROPORTION OF THE CAPITAL AND RESERVES REPRESENTED BY THE PARTICIPATING INTEREST.
Czech: anebo ve výši odpovídající podílu na vlastním kapitálu, který tato účast představuje.
English: seventh council directive of 13 june 1983 based on the article 54 ( 3 ) ( g ) of the treaty on consolidated accounts ( 83/349/eec )
Portuguese: Sétima directiva do Conselho de 13 de Junho de 1983 baseda no n º 3 , alínea g ) , do artigo 54 º do Tratado e relativa às contas consolidadas ( 83/349/CEE )
English: having regard to the treaty establishing the european economic community , and in particular article 54 ( 3 ) ( g ) thereof ,
Portuguese: Tendo em conta o Tratado que institui a Comunidade Económica Europeia e , nomeadamente , o n º 3 , alínea g ) , do seu artigo 54 º ,
English: having regard to the proposal from the commission ,
Portuguese: Tendo em conta a proposta da Comissão ,
English: having regard to the opinion of the european parliament ,
Portuguese: Tendo em conta o parecer do Parlamento Europeu ,
English: having regard to the opinion of the economic and social committee,
Portuguese: Tendo em conta o parecer do Comité Económico e Social ,
English: whereas on 25 july 1978 the council adopted directive 78/660/eec on the coordination of national legislation governing the annual accounts of certain types of companies ;
Portuguese: Considerando que o Conselho adoptou , em 25 de Julho de 1978 , a Directiva 78/660/CEE tendente a coordenar as legislações nacionals sobre as contas anuais de certas formas de sociedades ;
English: whereas many companies are members of bodies of undertakings ;
Portuguese: que um importante número de sociedades fazem parte de conjuntos de empresas ;
Dutch: dat een groot aantal vennootschappen deel uitmaakt van een geheel van ondernemingen ;
English: whereas consolidated accounts must be drawn up so that financial information concerning such bodies of undertakings may be conveyed to members and third parties ;
Portuguese: que devem ser elaboradas contas consolidadas para que a informação financeira sobre esses conjuntos de empresas seja levado ao conhecimento dos sócios e de terceiros ;
Dutch: dat een geconsolideerde jaarrekening moet worden opgesteld om de financiële informatie over een dergelijk geheel van ondernemingen ter kennis van aandeelhouders en derden te brengen ;
English: whereas national legislation governing consolidated accounts must therefore be coordinated in order to achieve the objectives of comparability and equivalence in the information which companies must publish within the community ;
Portuguese: que , por conseguinte , se revela necessária uma coordenação das legislações nacionais sobre as contas consolidadas a fim de realizar os objectivos de comparabilidade e de equivalência entre essas informações :
English: whereas on 25 july 1978 the council adopted directive 78/660/eec on the coordination of national which the power of control is based on a majority of voting rights but also of those in which it is based on agreements , where these are permitted ;
Portuguese: Considerando que , para determinar as condições da consolidação , é preciso considerar não só os casos em que o poder de controlo se baseia numa maioria de direito de voto mas também os casos em que se baseia em acordos , onde tais acordos são admitidos ;
English: whereas , furthermore , member states in which the possibility occurs must be permitted to cover cases in which in certain circumstances control has been effectively exercised on the basis of a minority holding ;
Portuguese: que é necessário , além disso , permitir aos Estados-membros onde isso aconteça regular os casos em que , em determinadas circunstâncias , o exercício efectivo do controlo foi estabelecido com base numa participação minoritária ;
English: whereas the member states must be permitted to cover the case of bodies of undertakings in which the undertakings exist on an equal footing with each other ;
Portuguese: que , finalmente , é necessário permitir aos Estados-membros regular o caso dos conjuntos de empresas que se encontram em pé de igualdade entre si ;
English: whereas the aim of coordinating the legislation governing consolidated accounts is to protect the interests subsisting in companies with share capital ;
Portuguese: Considerando que a coordenação em matéria de contas consolidadas tem por objectivo proteger os interesses ligados às sociedades de capitais ;
English: whereas such protection implies the principle of the preparation of consolidated accounts where such a company is a member of a body of undertakings , and that such accounts must be drawn up at least where such a company is a parent undertaking ;
Portuguese: que esta protecção implica o princípio da elaboração de contas consolidadas sempre que uma sociedade fizer parte de um conjunto de empresas e que estas contas são obrigatórias , pelo menos sempre que a referida sociedade for uma empresamãe ;
English: whereas , furthermore , the cause of full information also requires that a subsidiary undertaking which is itself a parent undertaking draw up consolidated accounts ;
Portuguese: que , além disso , é necessário para uma informação completa que uma empresa filial que seja ela mesma uma empresa-mãe , elabore contas consolidadas ;
English: whereas , nevertheless , such a parent undertaking may , and , in certain circumstances , must be exempted from the obligation to draw up such consolidated accounts provided that its members and third parties are sufficiently protected ;
Portuguese: que , no entanto , uma tal empresamãe pode e , em certas condições , deve ser dispensada de elaborar tais contas consolidadas desde que os seus sócios e os terceiros sejam suficientemente protegidos ;
English: whereas , for bodies of undertakings not exceeding a certain size , exemption from the obligation to prepare consolidated accounts may be justified ;
Portuguese: Considerando que para os conjuntos de empresas que não ultrapassem uma determinada dimensão se pode justificar uma dispensada obrigação de elaborar as contas consolidadas ;
English: whereas , accordingly , maximum limits must be set for such exemptions ;
Portuguese: que , consequentemente , é necessário determinar limites máximos para uma tal dispensa ;
English: whereas it follows therefrom that the member states may either provide that it is sufficient to exceed the limit of one only of the three criteria for the exemption not to apply or adopt limits lower than those prescribed in the directive ;
Portuguese: que , neste sentido , os Estados-membros podem ou prever que o facto de ultrapassar o limite numérico de um qualquer dos três critérios seja suficiente para a não aplicação da dispensa , ou adoptar limites numéricos inferiores aos previstos na directiva ;
English: whereas consolidated accounts must give a true and fair view of the assets and liabilities , the financial position and the profit and loss of all the undertakings consolidated taken as a whole ;
Portuguese: Considerando que as contas consolidadas devem dar uma imagem fiel do património , da situação financeira , bem como do resultado económico do conjunto de empresas incluídas no consolidado ;
English: whereas , therefore , consolidation should in principle include all of those undertakings ;
Portuguese: que , para este efeito , a consolidação deve englobar todas as empresas do referido conjunto ;
English: whereas such consolidation requires the full incorporation of the assets and liabilities and of the income and expenditure of those undertakings and the separate disclosure of the interests of persons outwith such bodies ;
Portuguese: que esta consolidação deve incluir o resumo integral dos elementos do activo e do passivo , dos rendimentos e dos encargos destas empresas , mencionando separadamente os interesses das pessoas estranhas ao próprio conjunto ;
English: whereas , however , the necessary corrections must be made to eliminate the effects of the financial relations between the undertakings consolidated ;
Portuguese: que todavia , devem efectuar-se as correcções necessárias de forma a eliminar os efeitos das relações financeiras entre as empresas consolidadas ;
English: whereas a number of principles relating to the preparation of consolidated accounts and valuation in the context of such accounts must be laid down in order to ensure that items are disclosed consistently , and may readily be compared not only as regards the methods used in their valuation but also as regards the periods covered by the accounts ;
Portuguese: Considerando que deve ser definido um certo número de princípios em matéria de elaboração de contas consolidadas e de avaliação no âmbito destas contas de forma a assegurar que estas reagrupem elementos coerentes e comparáveis , tanto no que diz respeito aos métodos seguidos para a sua avaliação como aos períodos contabilísticos tomados em consideração ;
English: whereas participating interests in the capital of undertakings over which undertakings included in a consolidation exercise significant influence must be included in consolidated accounts by means of the equity method ;
Portuguese: Considerando que as participações no capital de empresas , nas quais exercem uma influência significativa , empresas incluídas na consolidação , devem ser incluídas nas contas consolidadas com base no método de equivalência ;
English: whereas the notes on consolidated accounts must give details of the undertakings to be consolidated ;
Portuguese: Considerando que é indispensável que o anexo às contas consolidadas contenha indicações precisas sobre as empresas a consolidar ;
English: whereas certain derogations originally provided for on a transitional basis in directive 78/660/eec may be continued subject to review at a later date ,
Portuguese: Considerando que algumas das derrogações inicialmente previstas a título transitório pela Directiva 78/660/CEE podem ser mantidas sob reserva de uma ulterior reapreciação ,
English: has adopted this directive :
Portuguese: ADOPTOU A PRESENTE DIRECTIVA :
English: section 1
Portuguese: SECÇÃO I
Dutch: AFDELING 1
English: conditions for the preparation of consolidated accounts
Portuguese: Condições de elaboração das contas consolidadas
Dutch: Voorwaarden voor de opstelling van de geconsolideerde jaarrekening
English: article 1
Portuguese: Artigo 1 º 1 .
Dutch: Artikel 1
English: 1 . a member state shall require any undertaking governed by its national law to draw up consolidated accounts and a consolidated annual report if that undertaking ( a parent undertaking ) :
Portuguese: Os Estados-membros imporão a qualquer empresa sujeita ao seu direito nacional a obrigação de elaborar contas consolidadas e um relatório consolidado da gestão se esta empresa ( empresa-mãe ) :
English: a ) has a majority of the shareholders' or members' voting rights in another undertaking ( a subsidiary undertaking ) ;
Portuguese: a ) Tem a maioria dos direitos de voto dos accionistas ou sócios de uma empresa ( empresa filial ) ,
English: b ) has the right to appoint or remove a majority of the members of the administrative , management or supervisory body of another undertaking ( a subsidiary undertaking ) and is at the same time a shareholder in or member of that undertaking ;
Portuguese: b ) Tem o direito de nomear ou de exonerar a maioria dos membros do órgão de administração , de direcção ou de fiscalização de uma empresa ( empresa filial ) e é simultaneamente accionista desta empresa ,
Dutch: b ) het recht heeft de meerderheid van de leden van het bestuurs - , leidinggevend of toezichthoudend orgaan van een onderneming ( dochteronderneming ) te benoemen of te ontslaan , en tevens aandeelhouder is van deze onderneming ;