natgillin/translations-raw huggingface dataset:
Revisor eller revisionsfirmaet skal underrette revisionsudvalget om væsentlige spørgsmål vedrørende den lovpligtige revision, især om væsentlige mangler i den interne kontrol af regnskabsaflæggelsen , og bistår revisionsudvalget med at opfylde dets opgaver .
The statutory auditor or audit firm must report to the audit committee on key matters arising from the statutory audit, in particular on material weaknesses in internal control in relation to the financial reporting process, and shall assist the audit committee in fulfilling its tasks.
I virksomheder af interesse for offentligheden baseres bestyrelsens eller direktionens forslag om udnævnelse af revisor eller revisionsfirma på en indstilling fra revisionsudvalget.
The proposal of the administrative body or supervisory board in public interest entities for the appointment of a statutory auditor or audit firm shall be based on a recommendation made by the audit committee.
Revisor eller revisionsfirmaet skal underrette revisionsudvalget om væsentlige spørgsmål vedrørende den lovpligtige revision, især om væsentlige mangler i den interne kontrol af regnskabsaflæggelsen.
The statutory auditor or audit firm must report to the audit committee on key matters arising from the statutory audit, in particular on material weaknesses in internal control in relation to the financial reporting process.
Bestemmelserne i denne artikels stk. 1-3a gælder ikke for virksomheder af interesse for offentligheden, som har et organ svarende til revisionsudvalget, der er nedsat og arbejder i henhold til gældende bestemmelser i den medlemsstat, hvor den virksomhed, der skal revideres, er registreret.
The provisions laid down in paragraphs 1 to 4 of this Article shall not apply to public interest entities that have a body similar to an audit committee, established and functioning according to provisions in place in the Member State where the entity to be audited is registered.
Medlemsstaterne kan undtage følgende fra kravet om et revisionsudvalg:
Member States may exempt from the obligation to have an audit committee:
a) virksomheder af interesse for offentligheden, der er dattervirksomheder som defineret i artikel 1 i direktiv 83/349/EØF, såfremt virksomheden på koncernniveau opfylder kravene i stk. 1-3a,
(a) public interest entities which are subsidiary undertakings as defined in Article 1 of Directive 83/349/EEC if the company complies with the requirements in paragraphs 1 to 4 at group level;
b) virksomheder af interesse for offentligheden, der er institutter for kollektiv investering som defineret i artikel 1, stk. 2, i direktiv 85/611/EØF; medlemsstaterne kan også fritage virksomheder af interesse for offentligheden, der har som eneste formål at foretage kollektiv investering af kapital tilvejebragt ved henvendelse til offentligheden, og hvis virksomhed bygger på princippet om risikospredning, og som ikke tilstræber juridisk eller ledelsesmæssig kontrol over nogen af udstederne af deres tilgrundliggende investeringer, forudsat at sådanne institutter for kollektiv investering er godkendt og underlagt kompetente myndigheders tilsyn samt har en depositar, der udøver funktioner svarende til de i direktiv 85/611/EØF nævnte,
(b) public interest entities which are collective investment undertakings within the meaning of Article 1 (2) of Directive 85/611/EEC; Member States may also exempt public interest entities the sole object of which is the collective investment of capital provided by the public, which operate on the principle of risk spreading and which do not seek to take legal or management control over any of the issuers of its underlying investments provided that those collective investment undertakings are authorised and subject to supervision by competent authorities and that they have a depositary exercising functions equivalent to those under Directive 85/611/EEC;
c) virksomheder af interesse for offentligheden, hvis eneste formål det er at udstede værdipapirer med sikkerhedsstillelse i aktiver som defineret i artikel 2, nr. 5, i Kommissionens forordning (EF) nr. 809/2004 af 29. april 2004 om gennemførelse af direktiv 2003/71/EF 1 ; i så tilfælde forlanger medlemsstaten, at virksomheden offentligt redegør for årsagerne til, at den ikke finder det hensigtsmæssigt hverken at have et revisionsudvalg eller et bestyrelses- eller tilsynsorgan, som man betror at udøve et revisionsudvalgs funktioner,
(c) public interest entities the sole business of which is to act as issuer of asset-backed securities as defined in Article 2(5) of Commission Regulation (EC) No 809/2004 of 29 April 2004 implementing Directive 2003/71/EC 1 ; in such instances, Member States shall require the entity to explain to the public the reasons for which it considers it not appropriate to have either an audit committee or an administrative or supervisory body entrusted to carry out the functions of an audit committee;
ARTIKEL 40
ARTICLE 40
Ud over bestemmelserne i artikel 23 og 24 sikrer medlemsstaterne desuden :
In addition to the provisions laid down in Articles 23 and 24 Member States shall ensure that:
Ud over bestemmelserne i artikel 23 og 24 sikrer medlemsstaterne desuden , at den revisor eller det revisionsfirma, der udfører lovpligtig revision af virksomheder af interesse for offentligheden,
In addition to the provisions laid down in Articles 22 and 24 , Member States shall ensure that the statutory auditor or audit firm that carries out statutory audit(s) of public interest entities :
a) at revisor eller revisionsfirmaet hvert år oplyser om og sammen med den reviderede virksomheds revisionsudvalg diskuterer eventuelle trusler mod deres uafhængighed og de foranstaltninger, der er iværksat for at mindske disse trusler, samt yderligere tjenesteydelser, der er leveret
(a) the statutory auditor or audit firm shall annually disclose to and discuss with the audit committee of the audited entity threats to their independence and the safeguards applied to mitigate those threats, as well as the additional services provided ;
a) hvert år over for revisionsudvalget skriftligt bekræfter deres uafhængighed af den reviderede virksomhed af interesse for offentligheden,
(a) annually confirm in writing to the audit committee their independence from the audited public interest entity ;
b) at revisor eller revisionsfirmaet hvert år over for den reviderede virksomheds revisionsudvalg skriftligt bekræfter deres uafhængighed
(b) the statutory auditor or audit firm shall also annually confirm in writing their independence to the audit committee of the audited entity;
b) hvert år oplyser revisionsudvalget om enhver form for yderligere tjenesteydelser, der er leveret til den reviderede virksomhed, og
(b) annually disclose to the audit committee any additional services provided to the audited entity; and
c) at revisor eller den ledende revisionspartner, der er ansvarlig for at udføre den lovpligtige revision på revisionsfirmaets vegne, udskiftes fra den lovpligtige revisionsopgave efter højest fem år, eller at revisionsfirmaet udskiftes efter højest syv år
(c) the statutory auditor or the key audit partner responsible for carrying out the statutory audit on behalf of the audit firm, shall rotate from the statutory audit engagement within a maximum period of five years, or alternatively, the audit firm shall rotate within a maximum period of seven years;
c) med revisionsudvalget diskuterer eventuelle trusler mod revisorens eller revisionsfirmaets uafhængighed og de foranstaltninger, der er iværksat for at mindske disse trusler, som dokumenteret af revisoren eller revisionsfirmaet i henhold til artikel 22, stk. 2 .
(c) discuss with the audit committee the threats to the independence of the statutory auditor or audit firm and the safeguards applied to mitigate those threats as documented by the statutory auditor or audit firm pursuant to Article 22(2).
d) at revisor eller den ledende revisionspartner, som udfører den lovpligtige revision på revisionsfirmaets vegne, ikke må påtage sig en ledende stilling i den reviderede virksomhed før to år efter fratrædelsen som revisor eller ledende revisionspartner af revisionsopgaven.
(d) the statutory auditor or the key audit partner who carries out the statutory audit on behalf of the audit firm shall not be allowed to take up a key management position in the audited entity before a period of at least two years has elapsed since he resigned as a statutory auditor or key audit partner from the audit engagement.
Medlemsstaterne sikrer, at de(n) ledende revisionspartner(e), der er ansvarlig(e) for at udføre den lovpligtige revision, udskiftes fra den lovpligtige revisionsopgave efter højest syv år efter udnævnelsen og har lov til igen at deltage i revisionen af den reviderede virksomhed efter en minimumsperiode på to år.
Member States shall ensure that the key audit partner(s) responsible for carrying out the statutory audit shall rotate from the audit engagement within a maximum period of seven years after the date of appointment and shall be allowed to participate in the audit of the audited entity again after a minimum period of two years.
Den revisor eller ledende revisionspartner, som udfører den lovpligtige revision på revisionsfirmaets vegne, må ikke påtage sig en ledende stilling i den reviderede virksomhed før to år efter fratrædelsen som revisor eller ledende revisionspartner af revisionsopgaven .
The statutory auditor or the key audit partner who carries out the statutory audit on behalf of an audit firm shall not be allowed to take up a key management position in the audited entity before a period of at least two years has elapsed since he or she resigned as a statutory auditor or key audit partner from the audit engagement.
Svarer til det kompromis, der opnåedes under det uformelle trilogmøde.
Compromise in line with the results of the informal trilogue.
ARTIKEL 42
ARTICLE 42
Offentligt tilsyn
Public oversight
Hvis man skal have et effektivt offentligt tilsynssystem, er et vist antal revisorer nødt til at blive inddraget.
For an effective system of public oversight a certain amount of practitioners has to be involved.
ARTIKEL 43
ARTICLE 43
Pligten til at indføre et revisionsudvalg i virksomheder af interesse for offentligheden fører til indviklede regler og forstyrrer diskussionen om og videreudviklingen af virksomhedsledelse på medlemsstatsplan.
The requirement to introduce an audit committee for public interest entities leads to complicated regulation and disrupts the debate on the further development of corporate governance at Member State level.
En sådan pligt ville endvidere medføre unødvendige administrative bryderier og ekstra omkostninger og er af den grund i modstrid med Lissabon-strategien.
This requirement would also lead to unnecessary administrative red tape and extra costs, and thus conflicts with the Lisbon strategy.
ARTIKEL 44
ARTICLE 44
Under forudsætning af gensidighed kan en medlemsstats kompetente myndigheder godkende revisorer fra tredjelande som revisorer, hvis de kan fremlægge dokumentation for, at de:
On the condition of reciprocity, the competent authorities of a Member State may approve , auditors from a third country as statutory auditor if the person has furnished proof of:
Under forudsætning af gensidighed kan en medlemsstats kompetente myndigheder godkende en tredjelandsrevisor som revisor , hvis vedkommende kan fremlægge dokumentation for, at han/hun opfylder kriterier svarende til de i artikel 4 og 6-13 fastsatte .
On the condition of reciprocity, the competent authorities of a Member State may approve a third country auditor as statutory auditor if the person has furnished proof that he or she complies with requirements equivalent to those provided for in Articles 4 and 6 to 13.
(a) er godkendt som revisorer
(a) being approved as an auditor;
(b) har teoretisk viden, praktiske færdigheder og en integritet svarende til bestemmelserne i dette direktiv
(b) theoretical knowledge, practical skills and integrity equivalent to the provisions of this Directive;
(c) juridisk viden, der er anvendelig i medlemsstaten, såfremt dette er relevant ved lovpligtig revision i medlemsstaten .
(c) legal knowledge relevant in that Member State in so far as relevant for the statutory audit in the Member State .
Før en medlemsstats kompetente myndigheder godkender en tredjelandsrevisor, der opfylder kriterierne i stk. 1, anvender de de i artikel 14 nævnte kriterier.
The competent authorities of a Member State shall, before granting approval to a third country auditor who meets the requirements of paragraph 1, apply the requirements referred to in Article 14.
ARTIKEL 45, OVERSKRIFT
ARTICLE 45, TITLE
Registrering af revisorer og revisionsfirmaer fra tredjelande
Registration of auditors and audit firms from third countries
Registrering af og tilsyn med tredjelandsrevisorer og -revisionsfirmaer
Registration and oversight of third country auditors and audit entities
ARTIKEL 45
ARTICLE 45
I overensstemmelse med artikel 15 til 17 registrer en medlemsstats myndigheder samtlige revisorer og revisionsfirmaer fra tredjelande , som afgiver revisionsberetning vedrørende :
The competent authorities of a Member State shall register in accordance with Articles 15 to 17 all auditors and audit firms from third countries which provide an audit report concerning:
I overensstemmelse med artikel 15 til 17 registrerer en medlemsstats kompetente myndigheder samtlige tredjelandsrevisorer og -revisionsfirmaer , som afgiver revisionsberetning vedrørende
The competent authorities of a Member State shall register in accordance with Articles 15 to 17 all third country auditors and audit entities which provide an audit report concerning:
(a) årsregnskabet eller det konsoliderede regnskab for en virksomhed med hjemsted uden for Fællesskabet, hvis værdipapirer noteres på et reguleret marked i denne medlemsstat som forstået i artikel 1, stk. 13, i direktiv 93/22/EØF
(a) the annual or consolidated accounts of a company established outside the Community whose securities are admitted to trading on a regulated market of that Member State within the meaning of point 13 of Article 1 of Directive 93/22/EEC ;
årsregnskabet eller det konsoliderede regnskab for en virksomhed registreret uden for Fællesskabet, hvis værdipapirer noteres på et reguleret marked i denne medlemsstat som forstået i artikel 4, stk. 1, nr. 18, i direktiv 2004/39/EF, medmindre virksomheden udelukkende udsteder gældsbeviser optaget til omsætning på et reguleret marked i en medlemsstat som forstået i artikel 2, stk. 1, litra b), i direktiv 2004/109/EF 1 (gennemsigtighed), og hvis pålydende pr. enhed beløber sig til mindst 50.000 € eller, når der er tale om gældsbeviser i en anden valuta, på udstedelsesdagen svarer til mindst 50.000 € .
(a) the annual or consolidated accounts of a company incorporated outside the Community and whose transferable securities are admitted to trading on a regulated market of that Member State within the meaning of Article 4(1), point 18 of Directive 2004/39/EC except when the company is an issuer exclusively of debt securities admitted to trading on a regulated market in a Member State within the meaning of Article 2(1)b of Directive 2004/109/EC 1 (Transparency), the denomination per unit of which is at least € 50.000 or, in case of debt securities denominated in another currency, equivalent, at the date of the issue, to at least € 50.000;
(b) det konsoliderede regnskab, der udarbejdes af en modervirksomhed, som ikke er underlagt en medlemsstats lovgivning, for en større gruppe virksomheder, hvortil hører en modervirksomhed, som er underlagt en medlemsstats lovgivning, når denne er undtaget fra at udarbejde konsoliderede regnskaber efter artikel 11 i direktiv 83/349/EØF .
(b) the consolidated accounts of a larger body of undertakings drawn up by a parent undertaking not governed by the law of a Member State, to which the parent undertaking, governed by the law of the Member State belongs, when the latter is exempted from drawing up consolidated accounts on the basis of Article 11 of Directive 83/349/EEC.
Artikel 18 finder anvendelse.
Article 18 shall apply.
Artikel 18 og 19 finder anvendelse.
Articles 18 and 19 shall apply.
Medlemsstaterne underlægger registrerede revisionsfirmaer fra tredjelandene deres tilsynssystem, deres kvalitetssikringssystem og deres undersøgelses- og sanktionssystem.
Member States shall subject registered audit firms from third countries to their system of oversight, their quality assurance system and their systems of investigations and sanctions.
Medlemsstaterne underlægger registrerede tredjelandsrevisorer og ‑revisionsfirmaer deres tilsynssystem, deres kvalitetssikringssystem og deres undersøgelses- og sanktionssystem.
Member States shall subject registered third country auditors and audit entities to their system of oversight, their quality assurance system and their systems of investigations and sanctions.
Medlemsstaterne kan fritage registrerede tredjelandsrevisorer og ‑revisionsfirmaer fra at blive underlagt deres kvalitetssikringssystem, såfremt en anden medlemsstat eller et tredjelands kvalitetssikringssystem, der er vurderet som værende ligebyrdigt, jf. artikel 46, allerede har kvalitetskontrolleret tredjelandsrevisoren eller ‑revisionsfirmaet inden for de seneste tre år .
Member States may exempt registered third country auditors and audit entities from being subject to their quality assurance system if another Member State, or a third country’s system of quality assurance that has been assessed as equivalent in accordance with Article 46, has already carried out a quality review of the third country auditor or audit entity during the previous three years.
Med forbehold af artikel 46 har revisionsberetninger vedrørende årsregnskaber eller konsoliderede regnskaber, hvortil der henvises i stk. 1, som udstedes af revisionsfirmaer i tredjelande , der ikke er registreret i medlemsstaten, ingen retsvirkning i denne medlemsstat.
Without prejudice to Article 46, audit reports concerning annual accounts or consolidated accounts referred to in paragraph 1 issued by audit firms from third countries that are not registered in the Member State shall not have legal effect in that Member State.
Med forbehold af artikel 46 har revisionsberetninger vedrørende årsregnskaber eller konsoliderede regnskaber, hvortil der henvises i stk. 1, som udstedes af tredjelandsrevisorer eller -revisionsfirmaer , der ikke er registreret i medlemsstaten, ingen retsvirkning i denne medlemsstat.
Without prejudice to Article 46, audit reports concerning annual accounts or consolidated accounts referred to in paragraph 1 issued by third country auditors or audit entities that are not registered in the Member State shall not have legal effect in that Member State.
Medlemsstaterne må kun indregistrere revisionsfirmaer fra tredjelande, såfremt:
Member States may only register audit firms from third countries, if:
Medlemsstaterne må kun indregistrere revisionsfirmaer fra tredjelande, såfremt:
Member States may only register third country audit entities, if:
(a) de opfylder kriterier svarende til kriterierne i artikel 3, stk. 3 , andet led
(a) they meet requirements which are equivalent to those of the second subparagraph of Article 3(3);
a) de opfylder kriterier svarende til kriterierne i artikel 3, stk. 3
(a) they meet requirements which are equivalent to those of Article 3(3);
(b) flertallet af medlemmerne af revisionsfirmaets bestyrelse eller direktion opfylder kriterier svarende til kriterierne i artikel 4-10
(b) the majority of the members of the administrative or management body of the audit firm meet requirements which are equivalent to those of Articles 4 to 10;
b) flertallet af medlemmerne af tredjelandsrevisionsfirmaets bestyrelse eller direktion opfylder kriterier svarende til kriterierne i artikel 4-10
(b) the majority of the members of the administrative or management body of the third country audit entity meet requirements which are equivalent to those of Articles 4 to 10;
(c) den revisor , der udfører revision på revisionsfirmaets vegne, opfylder kriterier svarende til kriterierne i artikel 4-10
(c) the auditor carrying out the audit on behalf of the audit firm meets the requirements which are equivalent to those of Articles 4 to 10;
c) den tredjelandsrevisor , der udfører revision på tredjelandsrevisionsfirmaets vegne, opfylder kriterier svarende til kriterierne i artikel 4-10
(c) the third country auditor carrying out the audit on behalf of the third country audit entity meets the requirements which are equivalent to those of Articles 4 to 10;
(d) de revisioner, hvortil der henvises i stk. 1, udføres i overensstemmelse med internationale revisionsstandarder, hvortil der henvises i artikel 26, samt kriterierne i kapitel V
(d) the audits of the annual or consolidated accounts referred to in paragraph 1, are carried out in accordance with international auditing standards as referred to in Article 26, as well as the requirements laid down in Chapter V ;
d) de revisioner, hvortil der henvises i stk. 1, udføres i overensstemmelse med internationale revisionsstandarder, hvortil der henvises i artikel 26, samt kriterierne i artikel 22, 24 og 25 eller ligebyrdige standarder og kriterier
(d) the audits of the annual or consolidated accounts referred to in paragraph 1, are carried out in accordance with international auditing standards as referred to in Article 26, as well as the requirements laid down in Articles 22, 24 and 25, or with equivalent standards and requirements ;
(e) de på deres websted offentliggør en årlig beretning om gennemsigtighed, som indeholder de oplysninger, hvortil der henvises i artikel 38.
(e) they publish on their website an annual transparency report which includes the information referred to in Article 38.
e) de på deres websted offentliggør en årlig beretning om gennemsigtighed, som indeholder de oplysninger, hvortil der henvises i artikel 38 , eller de opfylder ligebyrdige oplysningskrav .
(e) they publish on their website an annual transparency report which includes the information referred to in Article 38 or they comply with equivalent disclosure requirements .
For at sikre en ensartet anvendelse af stk. 5, litra d), vurderes spørgsmålet om ligebyrdighed, jf. stk. 5, litra d), af Kommissionen i samarbejde med medlemsstaterne og afgøres af Kommissionen i overensstemmelse med proceduren i artikel 49, stk. 2.
In order to ensure uniform application of paragraph 5 point d, the equivalence referred to in paragraph 5 point d shall be assessed by the Commission in cooperation with Member States and shall be decided upon by the Commission in accordance with the procedure referred to in Article 49(2).
Med dette ændringsforslag tages der hensyn til dels kravene til al revision af virksomheder registreret i Den Europæiske Union, dels de praktiske følger for kompetente myndigheder i EU-medlemsstaterne i forbindelse med registrering af tredjelandsrevisorer.
This amendment takes into account on the one hand, the requirements for all audits performed on companies listed in the European Union and on the other hand, the practical implications for competent authorities in the EU member states with registering third country auditors.
ARTIKEL 46
ARTICLE 46
Medlemsstaterne må kun fritage fra eller ændre kravene i artikel 45, stk. 1 og 3, på grundlag af gensidighed, hvis disse revisionsfirmaer er underlagt systemer for offentligt tilsyn, kvalitetssikring samt undersøgelser og sanktioner i et tredjeland, der opfylder kriterier svarende til kriterierne i artikel 29, 30 og 31.
Member States may disapply or modify the requirements in Article 45 (1) and (3) on the basis of reciprocity only if these audit firms are subject to systems of public oversight, quality assurance and investigations and sanctions in the third country that meet requirements equivalent to those of Articles 29, 30 and 31.
Spørgsmålet om ligebyrdighed vurderes af Kommissionen i samarbejde med medlemsstaterne og afgøres af Kommissionen i overensstemmelse med proceduren i artikel 49, stk. 2.
The equivalence shall be assessed by the Commission in co-operation with Member States and shall be decided upon by the Commission in accordance with the procedure referred to in Article 49 (2).