FrancophonIA/DGT-Translation_Memory huggingface dataset:
English: OJ L 390, 31.12.2004, p. 38.
French: JO L 390 du 31.12.2004, p. 38.
German: ABl. L 390 vom 31.12.2004, S. 38.
Spanish: DO L 390 de 31.12.2004, p. 38.
Italian: GU L 390 del 31.12.2004, pag. 38.
Portuguese: JO L 390 de 31.12.2004, p. 38.
Dutch: PB L 390 van 31.12.2004, blz. 38.
Danish: EUT L 390 af 31.12.2004, s. 38.
Swedish: EUT L 390, 31.12.2004, s. 38.
Finnish: EUVL L 390, 31.12.2004, s. 38.
Greek: ΕΕ L 390 της 31.12.2004, σ. 38.
Czech: Úř. věst. L 390, 31.12.2004, s. 38.
Slovak: Ú. v. EÚ L 390, 31.12.2004, s. 38.
Polish: Dz.U. L 390 z 31.12.2004, s. 38.
Hungarian: HL L 390., 2004.12.31., 38. o.
Slovenian: UL L 390, 31.12.2004, str. 38.
Romanian: JO L 390, 31.12.2004, p. 38.
Bulgarian: ОВ L 390, 31.12.2004 г., стр. 38.
Estonian: ELT L 390, 31.12.2004, lk 38.
Latvian: OV L 390, 31.12.2004., 38. lpp.
Lithuanian: OL L 390, 2004 12 31, p. 38.
Maltese: ĠU L 390, 31.12.2004, p. 38.
English: It implements adequate safeguards banning and sanctioning disclosure by its current or former employees of confidential information to any third person or authority. It would use the transferred audit working papers or other documents held by statutory auditors or audit firms solely for purposes related to the public oversight, external quality assurance and investigations of auditors and audit firms.
Italian: Essa mette in atto misure adeguate tese a proibire e a sanzionare la comunicazione di informazioni riservate a persone o autorità terze da parte di persone che prestano o hanno prestato la loro attività al suo interno e fa uso di carte di lavoro o di altri documenti detenuti da revisori legali o da imprese di revisione contabile che le sono eventualmente trasmessi ai soli fini dell’esercizio delle funzioni di controllo pubblico, di controllo esterno della qualità, nonché di indagine dei revisori dei conti e delle imprese di revisione contabile.
Swedish: Myndigheten har infört tillfredsställande sekretess i förhållande till tredje man och myndigheter och sanktioner vid brott mot detta för sina befintliga och tidigare anställda och skulle utnyttja överlämnade revisionshandlingar eller andra handlingar som innehas av lagstadgade revisorer eller revisionsföretag endast för offentlig tillsyn, extern kvalitetssäkring och utredningar om revisorer och revisionsföretag.
Greek: Εφαρμόζει κατάλληλα μέτρα διασφάλισης που απαγορεύουν και επιβάλλουν κυρώσεις για την κοινοποίηση, εκ μέρους εν ενεργεία ή πρώην υπαλλήλων της, εμπιστευτικών πληροφοριών σε οποιαδήποτε τρίτο μέρος ή αρχή και χρησιμοποιεί τα διαβιβαζόμενα έγγραφα εργασίας λογιστικού ελέγχου ή άλλα έγγραφα που βρίσκονται στην κατοχή νόμιμων ελεγκτών ή ελεγκτικών γραφείων αποκλειστικά για λόγους σχετικούς με τη δημόσια εποπτεία, την εξωτερική διασφάλιση ποιότητας και τις έρευνες από τους ελεγκτές και τα ελεγκτικά γραφεία.
English: In accordance with Article 47(1) and Article 53 of Directive 2006/43/EC, as of 29 June 2008, competent authorities of Member States may allow the transfer of audit working papers or other documents held by statutory auditors or audit firms to the competent authorities of a third country only if the authorities have been declared adequate by the Commission and there are reciprocal working arrangements between them and the competent authorities of the Member States concerned. It therefore needs to be determined which competent authorities of third countries are adequate for the purpose of transfer of audit working papers or other documents held by statutory auditors or audit firms to the competent authorities of a third country.
Romanian: În temeiul articolului 47 alineatul (1) și al articolului 53 din Directiva 2006/43/CE din 29 iunie 2008, autoritățile competente din statele membre pot permite auditorilor legali sau firmelor de audit să transfere documentele de lucru ale auditului sau alte documente către autoritățile competente ale unei țări terțe numai dacă acestea din urmă au fost declarate adecvate de către Comisie și dacă există acorduri de colaborare pe bază de reciprocitate încheiate între acestea și autoritățile competente din statele membre respective.
Estonian: Direktiivi 2006/43/EÜ artikli 47 lõike 1 kohaselt võivad liikmesriikide pädevad asutused lubada anda kohustuslikku auditit läbiviivate audiitorite või audiitorettevõtete käes olevad auditeerimise töödokumendid või muud dokumendid üle kolmanda riigi pädevatele asutustele üksnes juhul, kui komisjon on tunnistanud kõnealused asutused adekvaatseks ning kui kõnesolevad asutused ja asjaomaste liikmesriikide pädevad asutused teevad vastastikust koostööd.
English: Accordingly, any such transfer by the competent authorities of Member States should be made solely for the purpose of the exercise of the competences of public oversight, external quality assurance and investigations of auditors and audit firms by the competent authorities of the third country concerned. The persons employed or formerly employed by competent authorities of the third country that receive the information are subject to obligations of professional secrecy.
Romanian: Prin urmare, orice astfel de transfer trebuie să fie făcut de către autoritățile competente din statele membre numai în scopul exercitării competențelor de supraveghere publică, de asigurare externă a calității și de investigare a auditorilor și firmelor de audit de către autoritățile competente din statele terțe în cauză.
Estonian: Sellest tulenevalt peaksid liikmesriikide pädevad asutused kõnealused dokumendid üle andma üksnes sel eesmärgil, et asjaomase kolmanda riigi pädevad asutused saaksid täita oma ülesandeid seoses audiitorite ja audiitorettevõtete avaliku järelevalve, nende kvaliteedi välise tagamise ning nende uurimisega.