natgillin/translations-raw huggingface dataset:
Kravene til regnskabsaflæggelse i ovennævnte direktiver kan ikke sikre den høje grad af gennemsigtighed og sammenlignelighed i forbindelse med regnskabsaflæggelse i alle børsnoterede EU-selskaber, der er en betingelse for opbygningen af et integreret kapitalmarked, som fungerer virkningsfuldt, gnidningsløst og effektivt.
The reporting requirements set out in these Directives cannot ensure the high level of transparency and comparability of financial reporting from all publicly traded EU companies which is a necessary condition for building an integrated capital market which operates effectively, smoothly and efficiently.
Det er derfor nødvendigt at supplere de retlige rammer for børsnoterede selskaber.
It is therefore necessary to supplement the legal framework applicable to publicly traded companies.
Denne forordning sigter på at bidrage til, at kapitalmarkedet fungerer effektivt og omkostningseffektivt.
This Regulation aims at contributing to the efficient and cost-effective functioning of the capital market.
Det er vigtigt for de europæiske kapitalmarkeders konkurrenceevne, at de standarder, der bruges i Europa ved udarbejdelse af regnskaber, tilnærmes internationale regnskabsstandarder, der kan bruges globalt, ved grænseoverskridende transaktioner og børsnotering overalt i verden.
It is important for the competitiveness of European capital markets to achieve convergence of the norms used in Europe for preparing financial statements, with international accounting standards that can be used globally, for cross-border transactions or listing anywhere in the world.
Den 13. juni 2000 offentliggjorde Kommissionen sin meddelelse "EU's regnskabsstrategi: vejen frem", hvor den foreslog, at alle børsnoterede selskaber i EU inden 2005 går over til at udarbejde deres koncernregnskaber i henhold til et enkelt sæt regnskabsstandarder, International Accounting Standards (IAS).
On 13 June 2000, the Commission published its Communication on "EU Financial Reporting Strategy: the way forward" in which it was proposed that all publicly traded EU companies prepare their consolidated financial statements in accordance with one single set of accounting standards, namely International Accounting Standards (IAS), at the latest by 2005.
Internationale regnskabsstandarder (IAS) udarbejdes af International Accounting Standards Committee (IASC), hvis formål er at udarbejde et enkelt sæt globale regnskabsstandarder.
International Accounting Standards are developed by the International Accounting Standards Committee (IASC), whose purpose is to develop a single set of global accounting standards.
I forlængelse af omstruktureringen af IASC var en af de første beslutninger, som den nye instans traf, den 1. april 2001 at ændre IASC's navn til International Accounting Standards Board (IASB) og hvad angår fremtidige internationale regnskabsstandarder at ændre betegnelsen IAS til International Financial Reporting Standards (IFRS).
Further to the restructuring of the IASC, the new Board on 1 April 2001, as one of its first decisions, renamed the IASC the International Accounting Standards Board (IASB) and, as far as future international accounting standards are concerned, renamed IAS International Financial Reporting Standards (IFRS).
i overensstemmelse med Rådets afgørelse 1999/468/EF af 28. juni 1999 om fastsættelse af de nærmere vilkår for udøvelsen af de gennemførelsesbeføjelser, der tillægges Kommissionen
Council Decision 1999/468/EC of 28 June 1999 laying down the procedures for the exercise of implementing powers conferred on the Commission
EFT L 184 af 17.7.1999, s. 23.
OJ L 184, 17.7.1999, p.23.
Et regnskabsteknisk udvalg vil yde støtte og ekspertbistand til Kommissionen ved vurderingen af internationale
An accounting technical committee will provide support and expertise to the Commission in the assessment of international accounting
tilsynsmyndigheder inden for områderne værdipapirer, bankvæsen og forsikring, centralbanker, herunder Den Europæiske Centralbank,
supervisors in the fields of securities, banking and insurance, central banks including the ECB
regnskabs- og revisorbranchen og brugere og producenter af regnskaber.
, the accounting profession and users and preparers of accounts.
For at fremme en udveksling af synspunkter og gøre det muligt for medlemsstaterne at samordne deres holdninger bør Kommissionen regelmæssigt informere Regnskabskontroludvalget om igangværende projekter, diskussionsoplæg, rapporter samt udkast og forslag til regnskabsstandarder, der udarbejdes af IASB, og om Det Regnskabstekniske Udvalgs arbejde i denne forbindelse.
In order to facilitate an exchange of views and to allow Member States to coordinate their positions, the Commission should periodically inform the accounting regulatory committee about active projects, discussion papers, point outlines and exposure drafts issued by the IASB and about the consequential technical work of the accounting technical committee.
Det er tillige vigtigt, at Regnskabskontroludvalget orienteres på et tidligt tidspunkt, hvis Kommissionen ikke agter at foreslå vedtagelse af en international regnskabsstandard.
It is also important that the accounting regulatory committee is informed at an early stage if the Commission intends not to propose to adopt an international accounting standard.
I forbindelse med Kommissionens overvejelser om og udarbejdelse af holdninger til dokumenter og oplæg udsendt af IASB i forbindelse med udviklingen af internationale regnskabsstandarder (IFRS og Standing Interpretations Committee Rulings (SIC-fortolkninger)) bør den tage hensyn til det vigtige i at undgå ugunstige konkurrenceforhold for europæiske selskaber, der er aktive på det globale marked, og i videst muligt omfang til de synspunkter, der er fremsat af delegationerne i Regnskabskontroludvalget.
In its deliberations on and in elaborating positions to be taken on documents and papers issued by the IASB in the process of developing international accounting standards (IFRS and SIC), the Commission should take into account the importance of avoiding competitive disadvantages for European companies operating in the global marketplace, and, to the maximum possible extent, the views expressed by the delegations in the Accounting Regulatory Committee.
Kommissionen vil være repræsenteret i IASB's organer.
The Commission will be represented in constituent bodies of the IASB.
selskaber udarbejder
companies to
Medlemsstaterne kan beslutte at udvide denne tilladelse eller dette krav til også at omfatte
Member States may decide as well to extend this permission or this requirement to
selskaber, for så vidt angår udarbejdelsen af disse selskabers koncernregnskaber og/eller årsregnskaber.
companies as regards the preparation of their consolidated accounts and/or their annual accounts.
En korrekt og effektiv gennemførelsesordning er afgørende for at sikre investorernes tillid til finansmarkederne.
A proper and rigorous enforcement regime is key to underpinning investors" confidence in financial markets.
Medlemsstaterne skal i henhold til traktatens artikel 10 træffe foranstaltninger, der er egnede til at sikre overholdelsen af internationale regnskabsstandarder.
Member States, by virtue of Article 10 of the Treaty, are required to take appropriate measures to ensure compliance with international accounting standards.
Kommissionen agter at samarbejde med medlemsstaterne, i særdeleshed via Det Europæiske Værdipapirtilsynsudvalg, om at udvikle en fælles strategi vedrørende gennemførelse.
The Commission intends to liaise with Member States, notably through the Committee of European Securities Regulators (CESR), to develop a common approach to enforcement.
Endvidere er det nødvendigt at tillade medlemsstaterne at udsætte anvendelsen af visse bestemmelser til 2007 for de selskaber, der er børsnoterede både i EU og på et reguleret tredjelandsmarked, og som i forvejen anvender et andet sæt internationalt accepterede standarder som det primære grundlag for deres koncernregnskaber, såvel som for selskaber, som kun har børsnoterede obligationer.
Further, it is necessary to allow Member States to defer the application of certain provisions until 2007 for those companies publicly traded both in the EU and on a regulated third-country market which are already applying another set of internationally accepted standards as the primary basis for their consolidated accounts as well as for companies which have only publicly traded debt securities.
Det er imidlertid afgørende, at et fælles sæt globale internationale regnskabsstandarder, IAS, senest i 2007 gælder for alle børsnoterede selskaber, hvis aktier omsættes på et EU-reguleret marked.
It is nonetheless crucial that by 2007 at the latest a single set of global international accounting standards, the IAS, applies to all EU companies publicly traded on a EU regulated market.
Med henblik på at medlemsstaterne og selskaberne kan foretage de tilpasninger, som er nødvendige for anvendelsen af internationale regnskabsstandarder, kan visse bestemmelser først forventes gennemført i 2005.
In order to allow Member States and companies to carry out the necessary adaptations to make the application of international accounting standards possible, it is necessary to apply certain provisions only in 2005.
Det er nødvendigt at udarbejde passende bestemmelser om selskabernes første anvendelse af IAS som følge af denne forordnings ikrafttræden.
Appropriate provisions should be put in place for the first-time application of IAS by companies as a result of the entry into force of the present regulation.
Disse bestemmelser bør udarbejdes på internationalt plan for at sikre international anerkendelse af de vedtagne foranstaltninger -
Such provisions should be drawn up at international level in order to ensure international recognition of the measures adopted.
UDSTEDT FØLGENDE FORORDNING: Artikel 1 Formål
HAVE ADOPTED THIS REGULATION: Article 1 Aim
vedtagelse og anvendelse af internationale regnskabsstandarder i Fællesskabet med henblik på at
the adoption and use of international accounting standards in the Community
harmonisere de i artikel 4 anførte selskabers finansielle oplysninger for at opnå en høj grad af gennemsigtighed og sammenlignelighed i forbindelse med årsregnskaber
with a view to harmonising the financial information presented by the companies referred to in Article 4 in order to ensure a high degree of transparency and comparability of financial statements and hence the
og at sikre, at EU's kapitalmarked
efficient functioning of the EU capital market
I denne forordning forstås ved "internationale regnskabsstandarder" International Accounting Standards (IAS)
For the purpose of this Regulation, "international accounting standards" shall mean International Accounting Standards (IAS),
, International Financial Reporting Standards (IFRS)
International Financial Reporting Standards (IFRS)
ændringer af disse standarder og hermed forbundne fortolkninger, fremtidige standarder og hermed forbundne fortolkninger, der udarbejdes
subsequent amendments to those standards and related interpretations, future standards and related interpretations
Accounting Standards
by the International Accounting Standards
De internationale regnskabsstandarder kan kun vedtages, hvis:
The international accounting standards can only be adopted if:
de er i overensstemmelse med principperne i artikel 16, stk. 3, i direktiv 83/349/EØF og artikel 2, stk. 3, i direktiv 78/660/EØF samt er i offentlighedens interesse i EU, og
they are not contrary to the principle set out in Article 16(3) of Directive 83/349/EEC and in Article 2(3) of Directive 78/660/EEC and are conducive to the European public good, and
b) de opfylder kravene om gennemsigtighed, relevans, pålidelighed og sammenlignelighed, der kræves i forbindelse med de finansielle oplysninger, der er nødvendige for at træffe økonomiske afgørelser og evaluere virksomhedens ledelse.
they meet the criteria of understandability, relevance, reliability and comparability required of the financial information needed for making economic decisions and assessing the stewardship of management.
findes på tidspunktet for
in existence upon entry into force of
internationale regnskabsstandarder offentliggøres
international accounting standards shall be published
i De Europæiske Fællesskabers Tidende.
in the Official Journal of the European Communities.
Artikel 5 Muligheder med hensyn til årsregnskaber og ikke-børsnoterede selskaber
Article 5 Options in respect of annual accounts and of non publicly-traded companies
Medlemsstaterne kan tillade eller kræve,
Member States may permit or require
at andre selskaber end de i artikel 4 omhandlede udarbejder deres koncernregnskaber og/eller årsregnskaber
companies other than those referred to in Article 4 to prepare their consolidated accounts and/or their annual accounts,
Når der henvises til dette stykke, anvendes artikel 5 og 7 i Rådets afgørelse 1999/468/EF, jf. dennes artikel 8.
Where reference is made to this Article, Articles 5 and 7 of Decision 1999/468/EC shall apply, having regard to the provisions of Article 8 thereof.
Fristen i artikel 5, stk. 6, i afgørelse 1999/468/EF, fastsættes til tre måneder.
The period provided for in Article 5(6) of Decision 1999/468/EC shall be three months.
Rapportering og samordning
Reporting and coordination
Kommissionen samarbejder løbende med udvalget vedrørende igangværende IASB-projekters status og de dokumenter, IASB i denne forbindelse udarbejder, for at samordne holdningerne og fremme drøftelser vedrørende vedtagelse af standarder, der vil kunne blive resultatet af disse projekter og dokumenter.
The Commission shall liaise on a regular basis with the Committee about the status of active IASB projects and any related documents issued by the IASB in order to coordinate positions and to facilitate discussions concerning the adoption of standards that might result from these projects and documents.
Kommissionen underretter hurtigst muligt udvalget, hvis den ikke agter at foreslå vedtagelse af en standard.
The Commission shall duly report to the Committee in a timely manner if it intends not to propose the adoption of a standard.
Når medlemsstaterne træffer foranstaltninger i henhold til artikel 5, underretter de straks Kommissionen og de andre medlemsstater om disse foranstaltninger.
Where Member States take measures by virtue of Article 5, they shall immediately communicate these to the Commission and to other Member States.
Oplysning og undersøgelse
Information and Review
Kommissionen undersøger denne forordnings virkemåde og forelægger inden 1. juli 2007 Europa-Parlamentet og Rådet en rapport herom.
The Commission shall review the operation of this Regulation and report thereon to the European Parliament and to the Council by 1 July 2007 at the latest.
Uanset artikel 4 kan medlemsstaterne fastlægge, at kravene i artikel 4 først finder anvendelse for regnskabsår, der starter i januar 2007 eller senere, på de selskaber:
By way of derogation from Article 4, Member States may provide that the requirements of Article 4 shall only apply for each financial year starting on or after January 2007 to those companies:
hvis obligationer kun kan omsættes på et reguleret marked, jf. artikel 1, nr. 13, i direktiv 93/22/EØF, eller
whose debt securities only are admitted on a regulated market of any Member State within the meaning of Article 1(13) of Directive 93/22/EEC; or
hvis værdipapirer er børsnoteret i et tredjeland, og som med henblik herpå har anvendt internationalt accepterede regnskabsstandarder fra et regnskabsår, der startede før offentliggørelsen af denne forordning i De Europæiske Fællesskabers Tidende.
whose securities are admitted to public trading in a non-member state and which, for that purpose, have been using internationally accepted standards since a financial year that started prior to the publication of this Regulation in the Official Journal of the European Communities.
INTERNATIONALE REGNSKABSSTANDARDER
INTERNATIONAL ACCOUNTING STANDARDS
IAS Nr.
IAS No.
IAS 1
IAS 1
Presentation of Financial Statements (Fremlæggelse af regnskaber)
Presentation of Financial Statements
IAS 2
IAS 2
IAS 7
IAS 7
Cash Flow Statements (Finansieringsanalyse)
Cash Flow Statements
IAS 8
IAS 8
Profit or Loss for the Period, Fundamental Errors and Changes in Accounting Policies (Periodens overskud eller tab, fundamentale fejl og ændringer i anvendt regnskabspraksis)
Profit or Loss for the Period, Fundamental Errors and Changes in Accounting Policies
IAS 10
IAS 10
Events After the Balance Sheet Date (Begivenheder indtruffet efter balancedagen)
Events After the Balance Sheet Date
IAS 11
IAS 11
Construction Contracts (Entreprisekontrakter)
Construction Contracts
IAS 12
IAS 12
Income Taxes (Indkomstskatter)
Income Taxes
IAS 14
IAS 14
Segment Reporting (Oplysninger om segmenter)
Segment Reporting
IAS 15
IAS 15
Information Reflecting the Effects of Changing Prices (Oplysninger, der afspejler virkningerne af prissvingninger)
Information Reflecting the Effects of Changing Prices
IAS 16
IAS 16
Property, Plant and Equipment (Fast ejendom, maskiner og inventar)
Property, Plant and Equipment
IAS 17
IAS 17
IAS 18
IAS 18
IAS 19
IAS 19
Employee Benefits (Medarbejderpensioner)
Employee Benefits
IAS 20
IAS 20
Accounting for Government Grants and Disclosure of Government Assistance (Regnskabsmæssig behandling af statstilskud og oplysning om andre former for statsstøtte)
Accounting for Government Grants and Disclosure of Government Assistance
IAS 21
IAS 21
The Effects of Changes in Foreign Exchange Rates (Virkningerne af valutakursændringer)
The Effects of Changes in Foreign Exchange Rates
IAS 22
IAS 22
Business Combinations (Virksomhedssammenslutninger)
Business Combinations
IAS 23
IAS 23
Borrowing Costs (Kapitalisering af låneomkostninger)
Borrowing Costs
IAS 24
IAS 24
Related Party Disclosures (Oplysning i regnskaber om afhængige parter)
Related Party Disclosures
IAS 26
IAS 26
Accounting and Reporting by Retirement Benefit Plans (Regnskabsmæssig behandling og rapportering vedrørende pensionsordninger)
Accounting and Reporting by Retirement Benefit Plans
IAS 27
IAS 27
Consolidated Financial Statements and Accounting for Investments in Subsidiaries (Koncernregnskaber og investeringer i datterselskaber)
Consolidated Financial Statements and Accounting for Investments in Subsidiaries
IAS 28
IAS 28
Accounting for Investments in Associates (Investeringer i associerede selskaber)
Accounting for Investments in Associates
IAS 29
IAS 29
Financial Reporting in Hyperinflationary Economies (Regnskabsaflæggelse i lande med hyperinflation)
Financial Reporting in Hyperinflationary Economies
IAS 30
IAS 30
Disclosures in the Financial Statements of Banks and Similar Financial Institutions (Oplysning i bankers og lignende finansielle institutters regnskaber)
Disclosures in the Financial Statements of Banks and Similar Financial Institutions
IAS 31
IAS 31
Financial Reporting of Investments In Joint Ventures (Regnskabsmæssig behandling af investeringer i joint ventures)
Financial Reporting of Investments In Joint Ventures
IAS 32
IAS 32
Financial Instruments: Disclosures and Presentation (Finansielle instrumenter: Oplysning og fremlæggelse)
Financial Instruments: Disclosures and Presentation
IAS 33
IAS 33
Earnings Per Share (Indtjening pr. aktie)
Earnings Per Share
IAS 34
IAS 34
Interim Financial Reporting (Foreløbige regnskaber)
Interim Financial Reporting
IAS 35
IAS 35
Discontinuing Operations (Ophørende aktiviteter)
Discontinuing Operations
IAS 36
IAS 36
Impairment of Assets (Værdiforringelse af aktiver)
Impairment of Assets
IAS 37
IAS 37
Provisions, Contingent Liabilities and Contingent Assets (Hensættelser, eventualforpligtelser og eventualaktiver)
Provisions, Contingent Liabilities and Contingent Assets
IAS 38
IAS 38
Intangible Assets (Immaterielle aktiver)
Intangible Assets
IAS 39
IAS 39
Financial Instruments: Recognition and Measurement (Finansielle instrumenter: Medtagelse og vurdering)
Financial Instruments: Recognition and Measurement
IAS 40
IAS 40
Investment Property (Investering i fast ejendom)
Investment Property
Den brudte rækkefølge i IAS-numrene skyldes, at nogle af de første standarder er erstattet af nyere standarder.
Discontinuity in the numbering of IAS is due to the fact that some of the first standards have been superseded by more recent ones.
STANDING INTERPRETATIONS COMMITTEE RULINGS (DET STÅENDE FORTOLKNINGSUDVALGS AFGØRELSER)
STANDING INTERPRETATIONS COMMITTEE RULINGS
SIC nr.
SIC no.
Consistency – Different Cost Formulas for Inventories (Konsistens - forskellige kostprismetoder for varebeholdninger)
Consistency – Different Cost Formulas for Inventories
Consistency – Capitalisation of Borrowing Costs (Konsistens - Kapitalisering af låneomkostninger)
Consistency – Capitalisation of Borrowing Costs
Elimination of Unrealised Profits and Losses on Transactions with Associates (Eliminering af urealiseret indtjening og tab på transaktioner med associerede selskaber)
Elimination of Unrealised Profits and Losses on Transactions with Associates
Classification of Financial Instruments - Contingent Settlement Provisions (Klassifikation af finansielle instrumenter - Hensættelser til uforudsete udgifter)
Classification of Financial Instruments - Contingent Settlement Provisions
Costs of Modifying Existing Software (Udgifter til ændring af eksisterende software)
Costs of Modifying Existing Software
Introduction of the Euro (Indførelse af euroen)
Introduction of the Euro
First-Time Application of IAS as Primary Basis of Accounting (Førstegangsanvendelse af IAS som primært grundlag for regnskabsaflæggelse)
First-Time Application of IASs as Primary Basis of Accounting
Business Combinations - Classification either as Acquisitions or Unitings of Interests (Virksomhedssammenslutninger - Klassifikation som enten overtagelse eller interessesammenlægning)
Business Combinations - Classification either as Acquisitions or Unitings of Interests
Government Assistance - No Specific Relation to Operating Activities (Statsstøtte uden specifik relation til driftsaktiviteter)
Government Assistance - No Specific Relation to Operating Activities
Foreign Exchange - Capitalisation of Losses Resulting from Severe Currency Devaluations (Fremmed valuta - Kapitalisering af tab som følge af alvorlige valutadevalueringer)
Foreign Exchange – Capitalisation of Losses Resulting from Severe Currency Devaluations
Consolidation - Special Purpose Entities (Konsolidering af virksomheder oprettet med særligt formål)
Consolidation - Special Purpose Entities
Jointly Controlled Entities - Non-Monetary Contributions by Venturers (Fælles kontrollerede enheder - Venture-selskabers ikke-monetære bidrag)
Jointly Controlled Entities - Non-Monetary Contributions by Venturers
Property, Plant and Equipment - Compensation for the Impairment or Loss of Items (Fast ejendom, maskiner og inventar - kompensation for beskadigelse eller tab af aktiver)
Property, Plant and Equipment - Compensation for the Impairment or Loss of Items
Operating Leases - Incentives (Operationel leasing - Incitamenter)
Operating Leases – Incentives
Share Capital - Reacquired Own Equity Instruments (Treasury Shares) (Aktiekapital - Generhvervede egenkapitalinstrumenter (Egne aktier))
Share Capital – Reacquired Own Equity Instruments (Treasury Shares)
Equity - Costs of an Equity Transaction (Egenkapital - Omkostninger ved en egenkapitaltransaktion)
Equity - Costs of an Equity Transaction
Consistency – Alternative Methods (Konsistens - Alternative metoder)
Consistency – Alternative Methods
Reporting Currency - Measurement and Presentation of Financial Statements under IAS 21 and IAS 29 (Indberetningsvaluta - Vurdering og fremlæggelse af regnskaber under IAS 21 og IAS 29)
Reporting Currency – Measurement and Presentation of Financial Statements under IAS 21 and IAS 29
Equity Accounting Method - Recognition of Losses (Equity metoden - indberetning af tab)
Equity Accounting Method - Recognition of Losses
Income Taxes - Recovery of Revalued Non-Depreciable Assets (Indkomstskatter - Genindvinding af nyvurderede ikke-afskrivningsberettigede aktiver)
Income Taxes – Recovery of Revalued Non-Depreciable Assets