natgillin/translations-raw huggingface dataset:
tjenesteydelseskoncessioner (aftaler, hvor en virksomhed (licenstager) gennem en aftale med en licensgiver (normalt en regering) får ret og pligt til at levere offentlige tjenesteydelser): peger i denne forbindelse på, at der skal findes afbalancerede løsninger, samt
service concessions (agreements under which an entity – the concession operator, by way of contract with a concession provider, which is usually a government – receives a right and incurs an obligation to provide public services): points out that balanced solutions must be found; and
performance reporting (identificering og præsentation af alle konstaterede ændringer i aktiver og passiver som følge af forretningsdriften og andre begivenheder, som ikke skyldes transaktioner med ejere): peger i denne forbindelse på, at der skal findes afbalancerede løsninger.
performance reporting (display and presentation of all recognised changes in assets and liabilities from transactions or other events except those related to transactions with owners): points out that balanced solutions must be found.
mener, at anvendelsen af dagsværdiprincippet kan være meget risikabelt for selskaber og kan medføre urealistiske vurderinger. f.eks. kan en vurdering i mangel af reelle markeder, være mindre indikativ for virksomheders reelle værdi; mener desuden, at der skal tages hensyn til, at anvendelse af dagsværdiprincippet på finansielle aktiver og passiver ikke altid giver realistiske vurderinger;
Takes the view that the application of the fair-value principle can be costly for companies and can lead to unrealistic valuations: for example, in the absence of an assessment by actual markets, the application of the fair-value principle may not be indicative of the true value of companies; considers, moreover, that account must be taken of the fact that the application of the fair-value principle to financial assets and liabilities does not always produce realistic valuations;
mener, at i betragtning af de potentielle forbindelser mellem IFRS og skatteområdet kunne vilkårene for deres udarbejdelse, ikrafttrædelse og fortolkning få meget gennemgribende virkninger for medlemsstaterne;
Considers, in view of the potential links between the IFRS and taxation, that the drafting, entry into force and interpretation of these standards could have an immense impact on the Member States;
glæder sig over den praksis, Økonomi- og Valutaudvalget har udviklet siden mandatperiodens begyndelse, hvor man en gang om året har afholdt en høring af formanden for IASB og uformelle drøftelser med medlemmerne af IASCF og anmoder om, at formanden for IASB og formanden for IASCF aflægger en årlig beretning til Europa-Parlamentet om alle spørgsmål af interesse for Parlamentet (herunder arbejdsprogram, personaleafgørelser, finansiering og kontroversielle standarder);
Welcomes the practice, developed since the beginning of this legislative period by its Committee on Economic and Monetary Affairs, of holding an annual hearing with the Chairperson of the IASB and informal meetings with members of the IASCF, and calls, in future, for the chairpersons of the IASB and the IASCF to address an annual report to Parliament on all matters relevant to Parliament (including their work programme, staff decisions, funding and any controversial standards);
støtter IASB's plan om at forbedre de eksisterende standarder, men udtrykker samtidig bekymring for, at kontinuerlige tilpasninger og selv små ændringer kan være dyre og føre til kostbare ændringer for store selskaber; mener, at ændringer kun bør finde sted, hvis de anses for at være nødvendige på grundlag af en costbenefitanalyse.
Expresses concern, while supporting the intention of the IASB to improve existing standards, about the fact that making continual adjustments, and even small changes, can be costly and result in expensive changes for large companies; believes that any changes should happen only when they are deemed necessary following a cost-benefit analysis;
IFRS for SMV'er
IFRS for SMEs
bemærker, at IASB gennemfører en bred høring og undersøgelser i marken vedrørende udkast til standard for IFRS for SMV; kræver, at resultaterne fra sådanne høringer og undersøgelser i marken indgår mere seriøst i udarbejdelsen af endelige standarder, end det var tilfældet med dette udkast til standard; understreger, at dette er nødvendigt, hvis EU nogensinde skulle begynde at overveje at tage hensyn til IFRS for SMV eller vedtage EU-standarder for SMV med det formål at tilpasse sig IFRS for SMV;
Notes that the IASB is carrying out broad-based consultation and field tests as regards its exposure draft IFRS for SMEs; requests that, in future, more serious attention be paid to the results obtained from such consultations and field testing than has been the case with the exposure draft IFRS for SMEs; underlines that this is necessary if the European Union should ever begin considering taking account of the IFRS for SMEs or adopting EU standards for SMEs with the aim of converging these with the IFRS for SMEs;
mener, at det er en vidt udbredt opfattelse blandt SMV'er, at den IFRS-standard for SMV'er, som IASB har foreslået, er alt for kompliceret og endvidere på flere steder henviser til de samlede IFRS-standarder ("full IFRS"); finder at forpligtelsen, for så vidt angår bilag, er omfattende og uforholdsmæssig arbejdskrævende i forhold til oplysningspligten; er bekymret over, at udkastet blev udformet med forholdsvis store SMV'er i tankerne (med over 50 ansatte), og fastslår, at de fleste SMV'er er mindre; konstaterer, at SMV'erne desuden er bekymrede over, at IASB har i sinde at ændre standarderne hvert andet år; bemærker dog, at det kunne være en nyttig frivillig overgangsordning for store, ekspanderende SMV'er, men understreger, at dette ikke skal være en mellemstation for en fuldstændig harmonisering;
Considers that there is a widely shared view among SMEs that the IFRS for SMEs proposed by the IASB is far too complicated for them and, in addition, refers in many places to the full IFRS; takes the view that the obligations regarding appendices are too comprehensive and that the burden in relation to the requirement to provide information is disproportionate to any benefits arising therefrom; is concerned that the draft was designed with relatively large SMEs (of over fifty employees) in mind and asserts that most SMEs are smaller in size; notes that SMEs are also concerned that the IASB intends to change the standard every two years; nevertheless, notes it could be a useful optional transition for larger, expanding SMEs, but underlines that this must not be a way station on the road to enforced harmonisation;
mener, at støtte til frivillig anvendelse af IFRS (eller opmuntring hertil) ikke er risikofrit; mener, at hvis nogle medlemsstater skulle beslutte at anvende den endelige IFRS-standard for SMV'er i den af IASB vedtagne form, ville det føre til en splittelse af det indre marked, og det kunne endda være skadeligt for SMV'ernes regnskabsaflæggelse i hele EU;
Takes the view that promoting (or encouraging) the voluntary use of the IFRS is not without risks; takes the view that, should a few Member States decide to apply the final IFRS for SMEs in the form decided by the IASB, that could lead to the fragmentation of the internal market and could even prejudice accounting for SMEs across the entire European Union;
understreger, at IASB ikke er blevet tildelt noget politisk mandat til at udvikle IFRS for SMV'er; konstaterer, at godkendelsesproceduren kun gælder for internationale regnskabsstandarder og fortolkninger, som skal bruges af børsnoterede selskaber; konstaterer endvidere, at godkendelsesproceduren ikke må anvendes til anerkendelse af IFRS-standarden for SMV'er;
Underlines that no political mandate has been conferred on the IASB to develop an IFRS for SMEs; notes that the endorsement procedure applies only to international accounting standards and interpretations for publicly traded companies; notes further that the endorsement procedure may not be used for the recognition of the IFRS for SMEs;
foreslår, at det først vurderes, hvorvidt SMV'er i Den Europæiske Union vil have gavn af en standard, der er udviklet af IASB; bemærker, at IASB normalt anser sig selv som standardsætter til gavn for investorer på kapitalmarkedet; anerkender, at IASB i sin Basis for conclusions bekræfter, at kravene til SMV'erne er meget forskellige fra kravene til kapitalmarkedsinvestorer; sætter spørgsmålstegn ved, om balancen i forhold til SMV er tilstrækkelig i IASB; anerkender dog, at der fra andre dele af verden kan komme en anmodning om at udvikle en standard for SMV'er, og foreslår, at der foretages en mere præcis evaluering af dette behov; understreger, at dette ikke kan foregribe en EU-godkendelse af en efterfølgende standard;
Would propose to assess first whether SMEs in the European Union will derive any benefits from a standard developed by the IASB; notes that, generally, the IASB considers itself as a standard setter in the interest of capital market investors; acknowledges that the IASB confirms in its 'basis for conclusions' that SMEs face different requirements to those for capital market investors; questions whether the balance relating to SMEs is currently sufficient in the IASB; acknowledges though that from other parts of the world there may be a request to develop a standard for SMEs and proposes that a more precise assessment of that demand be made; underlines that this is without prejudice to the EU acceptance of a subsequent standard;
henviser til, at der i det fjerde og syvende selskabsdirektiv fastsættes retlige rammer for årsregnskabet for SMV'er i Den Europæiske Union, og at det stadigt skal afklares, i hvilket forhold den af IASB foreslåede IFRS-standard for SMV'er står til det fjerde og syvende selskabsdirektiv; mener, at fjerde og syvende selskabsdirektiv kunne danne grundlag for regnskabskrav til SMV i EU, herunder personselskaber;
Points out that the Fourth and Seventh Company Law Directives provide the legal framework for the annual accounts of SMEs in the European Union and that the question how the IFRS for SMEs, as proposed by the IASB, relates to the Fourth and Seventh Company Law Directives remains to be clarified; considers that the Fourth and Seventh Company Law Directives could be the basis for accounting requirements for EU SMEs, including partnerships;
mener, at Den Europæiske Union nøje bør vurdere den respektive nytteværdi af at tilslutte sig en IFRS-standard for SMV eller udvikle sin egen uafhængige og omfattende løsning for SMV'er; mener desuden, at en sådan EU-løsning bør tilpasse sig IFRS' begrebsramme uden at tvinge SMV'erne til at anvende alle IFRS-standarder;
Considers that the European Union should carefully assess the respective benefits of committing to an IFRS for SMEs or developing its own independent and comprehensive solution for SMEs; takes the view, furthermore, that any such an EU solution could fit into the IFRS conceptual framework without requiring SMEs to use the full IFRS;
mener, at et regnskabskrav til SMV'er i Den Euroæiske Union skal være skræddersyet til brugernes behov; foreslår på denne baggrund, at brugernes behov analyseres endnu en gang;
Takes the view that accounting requirements for SMEs in the European Union must be tailored to the needs of users; advises, against this background, that user needs be analysed in detail once again;
tilskynder i betragtning af ovenstående Kommissionen til at fortsætte sine aktiviteter vedrørende forenkling af selskabsretten og regnskabs- og revisionstiltag for SMV'er gennem de relevante retsakter, især det fjerde og syvende selskabsretsdirektiv;
In the light of the foregoing, encourages the Commission to continue its activities with regard to the simplification of company law, accounting and auditing for SMEs via the relevant legislative acts, in particular the Fourth and Seventh Company Law Directives;
henviser til, at regler for regnskabsaflæggelse har en stor indflydelse på den samlede erhvervsret, og at en ny IFRS for SM'er vil have vidtrækkende betydning og f.eks. have stor indvirkning på national ret, for så vidt angår virksomhedsbeskatning; henviser til, at en IFRS for SMV'er på grundlag af dagsværdiprincippet står over for kapitalbevarelsesprincippet, der er fremherskende i andre retsområder, og ikke altid er i SMV'ernes (skattemæssige) interesse;
Points out that accounting rules exert a very strong influence on the whole field of commercial law, and that a new IFRS for SMEs will have a wide-ranging effect on SMEs and that, in particular, it would have a major impact in practice on national legislation concerning company taxation; notes that an IFRS for SMEs based on the fair-value principle runs counter to the principle of capital maintenance which predominates in other jurisdictions, and is not always in the best (tax) interests of SMEs;
mener, at en standard for IFRS for SMV'er skal tage hensyn til, at der findes forskellige selskabsformer i EU (f.eks. interessentskaber og kooperativer); mener derfor, at en IFRS skal indeholde en klar definition af egenkapitalen, som tager hensyn til SMV'ernes særlige behov;
Takes the view that an IFRS for SMEs must take into consideration the fact that there are different forms of undertaking in the European Union (such as partnerships and cooperatives); believes, therefore, that such an IFRS must contain a clear definition of 'own funds', which takes account of the particular needs of SMEs;
beklager, at udkastet til IFRS for SMV'er ikke i tilstrækkelig udstrækning tager højde for, at modtagerne af SMV'ers regnskaber hovedsageligt er personlige aktionærer, kreditorer, forretningspartnere og ansatte og ikke anonyme investorer, som det er tilfældet med aktieselskaber, og at modtagerne snarere er interesserede i et langsigtet forretningsforhold end en kortfristet investering;
Regrets that the draft IFRS for SMEs does not take adequate account of the fact that the addressees of SMEs' accounts are mainly personal shareholders, creditors, business partners and employees rather than anonymous investors, as in the case of public companies, and that those addressees are interested in a long-term business relationship rather than a short-term investment;
opfordrer Kommissionen til at sikre en egentlig høringsprocedure omkring en EU-regnskabsramme for SMV i lighed med normale retsaktsforslag og trække sin forpligtelse til at gennemføre og vedtage en IFRS for SMV'er tilbage samt hindre en sideløbende anvendelse i Den Europæiske Union, så længe den interne EU-proces ikke er afsluttet; tilskynder Kommissionen til at overveje mulighederne for at reducere den administrative byrde for SMV på regnskabs- og revisionsområdet;
Calls on the Commission to arrange a thorough consultation procedure concerning an accounting framework for SMEs in the European Union along the lines of ordinary legislative proposals, and to withdraw its commitment to implementing and adopting an IFRS for SMEs, thus preventing parallel application of standards in the European Union, for so long as the EU internal process has not been concluded; encourages the Commission to consider the opportunity for reduction of administrative burden for SMEs in the field of accounting and auditing;
erkender dog, at der er et generelt behov for en forenkling af regnskabs- og revisionstiltagene for SMV'er, men henviser samtidig til, at SMV'er er en kilde til beskæftigelse og en motor for den økonomiske vækst;
Acknowledges, however, that there is an overall need for simplification of accounting and auditing measures for SMEs, while recalling that SMEs are creators of jobs and a motor of economic growth;
minder om, at samtlige internationale aktørers endemål må være en uforbeholden vedtagelse af IFRS; erkender spændingerne mellem ønsket om at sikre størst mulig konvergens og ønsket om at bevare Den Europæiske Unions uforbeholdne beføjelse til at afvige fra den globalt mulige konsensus; understreger, at afvigelser fra globale standarder bør begrænses til det absolut nødvendige både i Den Europæiske Union og andre dele af verden; er af den opfattelse, at tredjelande bør kunne behandle Den Europæiske Union som en helhed og ikke behandle 27 forskellige medlemsstater uensartet, og at den påbegyndte konvergensproces i forhold til allerede eksisterende systemer kun må betragtes som indledende etaper;
Recalls that the ultimate aim of all international stakeholders must be the adoption of the IFRS; acknowledges the tension between the intention of achieving maximum convergence and the desire to preserve the European Union's full competence to deviate from the consensus that is globally achievable; emphasises that deviations from global standards should be restricted to the minimum necessary both in the European Union and in other parts of the world; takes the view that third countries should deal with the European Union as a single entity and not treat the 27 Member States differently and that the ongoing processes of convergence with existing systems can only be accepted as intermediate stages;
mener, at etableringen af globale standarder og konvergens er vigtig og ønskelig, og erkender, at det går stadig hurtigere med at skabe konvergens mellem regnskabsstandarder i verden;
Notes the importance and desirability of the establishment of global standards and convergence and recognises that global convergence of accounting standards is proceeding at an ever-increasing pace;
støtter idéen om konvergens og ækvivalens; understreger imidlertid, at konvergens med visse tredjelandes normer skal baseres på en forudgående vurdering af de fordele og følger, sådanne ændringer vil have for dem, der i EU udarbejder og anvender årsregnskaber, især for SMV'erne, og opfordrer IASB til at tage hensyn til dette i deres arbejde;
Supports the idea of convergence and equivalence; emphasises, however, that convergence with certain third-country standards must be based on a prior assessment of the merits and impact of such a change on EU preparers and users of financial statements and especially on SMEs, and calls on the IASB to bear this in mind when proceeding;
konstaterer, at konvergensarbejdet går fremad, og anser det for farligt, at der først og fremmest tages hensyn til økonomiske og samfundsretlige rammebetingelser i store tredjelande, og at EU-rammer ikke i samme grad tages med i betragtning;
Notes that the work on convergence is progressing, and anticipates the danger that mainly large third countries' economic and company law frameworks are likely to be taken into account in this process, while EU frameworks play a lesser role;
konstaterer, at SEC den 20. juni 2007 fremsatte et forslag om at godkende udsendte regnskaber fra udenlandske udstedere uden krav om afstemning, hvis de er blevet udarbejdet på grundlag af den engelske udgave af IFRS, der er vedtaget af IASB; understreger, at målet er, at IFRS, der er indarbejdet i EU's gældende ret, skal anerkendes af SEC;
Notes that on 20 June 2007 the SEC submitted a proposal to the effect that financial statements by foreign issuers should be approved without reconciliation being required, provided that they had been prepared on the basis of the English version of the IFRS adopted by the IASB; stresses that the objective is that the IFRS incorporated by the European Union into existing law be recognised by the SEC;
glæder sig over fremskridtene i EU-USA-regnskabskøreplanen og den seneste meddelelse fra SEC om, at udenlandske, private udstedere kan indgive årsregnskaber efter IFRS uden overholdelse af de amerikanske GAAP; støtter den tilgang, Kommissionen skitserede i sin skrivelse til SEC af 26. september 2007;
Welcomes the progress made in the EU-US Accounting Roadmap and the recent announcement from the SEC to allow foreign private issuers to submit financial statements in accordance with the IFRS without reconciliation to US GAAP; supports the approach outlined by the Commission in its letter to the SEC of 26 September 2007;
minder om, at Den Europæiske Unions beslutning om fra 2005 at forpligte alle kapitalmarkedsorienterede selskaber til at anvende IFRS ved opstillingen af deres koncernregnskaber i høj grad har bidraget til den øgede interesse for IFRS på verdensplan;
Recalls that the European Union's determination to require all publicly traded companies to use the IFRS in their consolidated financial statements from the beginning of 2005 was a key element in the increased global interest in the IFRS;
minder om, at USA's præsident, formanden for Det Europæiske Råd og formanden for Kommissionen den 30. april 2007 underskrev en fælles erklæring efter det årlige topmøde, der, hvad angår regnskabsaflæggelse, indeholder følgende passage: "Finansielle markeder.
Recalls that on 30 April 2007 the Presidents of the USA, the President-in-Office of the European Council and the President of the European Commission signed a Joint EU-US statement following their annual summit, which, on the issue of financial reporting, states: 'Financial markets.
erindrer om det endnu uafklarede spørgsmål om kompetencen mellem forskellige retsområder, der anvender IFRS for så vidt angår den endelige fortolkning af heraf, hvilket indebærer risiko for modstridende fortolkninger; henviser til, at det kun er europæiske myndigheder og domstole, der kan foretage den endelige fortolkning af EU-specifikke IFRS, og opfordrer Kommissionen til at sikre, at det bliver ved med at være tilfældet; Kommissionen skal i samarbejde med medlemsstaterne og Parlamentet udvikle et system, der sikrer, at IFRS bliver fortolket og anvendt ensartet inden for Den Europæiske Union.
Recalls the outstanding issue concerning the competence of the different jurisdictions applying the IFRS for establishing the definitive interpretation thereof, which entails the risk that conflicting interpretations will result; points out that only European authorities and courts are competent definitively to interpret an EU-specific IFRS and calls on the Commission to ensure that that remains the case; considers that the Commission, working together with the Member States and Parliament, must develop a system that will guarantee that the IFRS is interpreted and applied uniformly throughout the European Union;
B6-0185 , 0187 , 0189 , 0193 , 0207 og 0208/2008
B6-0185 , 0187 , 0189 , 0193 , 0207 and 0208/2008
der henviser til sine tidligere beslutninger om Zimbabwe af 16. december 2004 EUT C 226 E af 15.9.2005, s. 358.
having regard to its resolutions on Zimbabwe of 16 December 2004 OJ C 226 E, 15.9.2005, p.
der henviser til Rådets fælles holdning 2008/135/FUSP af 18. februar 2008 EUT L 43 af 19.2.2008, s. 39.
having regard to Council Common Position 2008/135/CFSP of 18 February 2008 OJ L 43, 19.2.2008, p.
der henviser til krisetopmødet i Det Sydlige Afrikas Udviklingsfællesskabs (SADC), der blev afholdt den 12. april 2008 i Lusaka,
having regard to the emergency Southern African Development Community (SADC) summit held on 12 April 2008 in Lusaka,
der henviser til, at resultatet af præsidentvalget endnu ikke er blevet offentliggjort, og at resultaterne af parlamentsvalget i Zimbabwe endnu ikke er fremlagt i fuldt omfang,
whereas the results of the presidential elections have yet to be declared, and the results of the elections to the Parliament of Zimbabwe have yet to be fully declared,
der henviser til, at Zimbabwes højesteret den 14. april 2008 afslog en hasteanmodning fra oppositionsgruppen, Bevægelsen for Demokratisk Forandring, hvorefter Zimbabwes valgkommission skulle offentliggøre resultatet af præsidentvalget,
whereas on 14 April 2008 Zimbabwe's High Court rejected an urgent application by the opposition group Movement for Democratic Change for the Zimbabwe Electoral Commission to declare the results of the presidential elections,
der henviser til, at FN's generalsekretær Ban Ki-moon i forbindelse med det ovennævnte SADC-topmøde i Lusaka opfordrede til, at resultaterne af præsidentvalget blev offentliggjort så hurtigt som muligt, og advarede om, at selve demokratibegrebet var truet i Afrika,
whereas, on the occasion of the abovementioned SADC Summit in Lusaka, UN Secretary-General Ban Ki-moon called for the presidential election results to be released as soon as possible, warning that the very concept of democracy in Africa was at risk,