natgillin/translations-raw huggingface dataset:
kreditinstitutter, som defineret i artikel 1, nr. 1, i direktiv 2000/12/EF, hvis aktier ikke er optaget til handel på nogen medlemsstats regulerede marked, jf. artikel 4, stk. 1, nr. 14, i direktiv 2004/39/EF, og som løbende eller gentagne gange kun har udstedt obligationer, forudsat at den samlede nominelle værdi af sådanne obligationer er på under 100000000 EUR, og de ikke har offentliggjort noget prospekt i henhold til direktiv 2003/71/EF.
any credit institution within the meaning of Article 1(1) of Directive 2000/12/EC whose shares are not admitted to trading on a regulated market of any Member State within the meaning of point 14 of Article 4(1) of Directive 2004/39/EC and which has, in a continuous or repeated manner, issued only debt securities, provided that the total nominal amount of all such debt securities remains below EUR 100000000 and that it has not published a prospectus under Directive 2003/71/EC.
Ud over bestemmelserne i artikel 22 og 24 sikrer medlemsstaterne desuden, at revisorer eller revisionsfirmaer, 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 statutory auditors or audit firms that carry out the statutory audit of a public-interest entity:
hvert år over for revisionsudvalget skriftligt bekræfter deres uafhængighed af den reviderede virksomhed af interesse for offentligheden
confirm annually in writing to the audit committee their independence from the audited public-interest entity;
hvert år oplyser revisionsudvalget om enhver form for yderligere tjenesteydelser, der er leveret til den reviderede virksomhed, og
disclose annually to the audit committee any additional services provided to the audited entity; and
med revisionsudvalget diskuterer eventuelle trusler mod deres uafhængighed og de foranstaltninger, der er iværksat for at mindske disse trusler, som dokumenteret af revisoren eller revisionsfirmaet, jf. artikel 22, stk. 3.
discuss with the audit committee the threats to their independence and the safeguards applied to mitigate those threats as documented by them pursuant to Article 22(3).
Medlemsstaterne sikrer, at den ledende revisionspartner, der er ansvarlig for at udføre den lovpligtige revision, udskiftes fra den lovpligtige revisionsopgave højst syv år efter udnævnelsen og tidligst igen kan deltage i revisionen af den reviderede virksomhed efter to år.
Member States shall ensure that the key audit partner(s) responsible for carrying out a statutory audit rotate(s) from the audit engagement within a maximum period of seven years from the date of appointment and is/are allowed to participate in the audit of the audited entity again after a period of at least 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 i forbindelse med revisionsopgaven.
The statutory auditor or the key audit partner who carries out a 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.
Den kvalitetssikringskontrol, hvortil der henvises i artikel 29, skal som minimum udføres hvert tredje år for revisorer og revisionsfirmaer, der udfører lovpligtig revision af virksomheder af interesse for offentligheden.
The quality assurance review referred to in Article 29 shall be carried out at least every three years for statutory auditors or audit firms that carry out statutory audits of public-interest entities.
INTERNATIONALE ASPEKTER
INTERNATIONAL ASPECTS
Godkendelse af revisorer fra tredjelande
Approval of auditors from third countries
Under forudsætning af gensidighed kan en medlemsstats kompetente myndigheder godkende en tredjelandsrevisor som revisor, hvis vedkommende kan fremlægge dokumentation for, at han eller hun opfylder kriterier svarende til de i artikel 4 og 6-13 fastsatte.
Subject to reciprocity, the competent authorities of a Member State may approve a third-country auditor as statutory auditor if that person has furnished proof that he or she complies with requirements equivalent to those laid down in Articles 4 and 6 to 13.
Ved en medlemsstats kompetente myndigheds vurdering af, om en tredjelandsrevisor der opfylder kriterierne i stk. 1, kan godkendes, anlægges 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 laid down in Article 14.
Registrering af og tilsyn med tredjelandsrevisorer og -revisionsfirmaer
Registration and oversight of third-country auditors and audit entities
I overensstemmelse med artikel 15-17 registrerer en medlemsstats kompetente myndigheder samtlige tredjelandsrevisorer og -revisionsfirmaer, som afgiver revisionspåtegning vedrørende årsregnskabet eller det konsoliderede regnskab for en virksomhed registreret uden for Fællesskabet, hvis omsættelige værdipapirer er optaget til handel på et reguleret marked i denne medlemsstat, jf. artikel 4, stk. 1, nr. 14, 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 [22], og hvis pålydende pr. enhed beløber sig til mindst 50000 EUR eller, når der er tale om gældsbeviser i en anden valuta, på udstedelsesdagen svarer til mindst 50000 EUR.
The competent authorities of a Member State shall, in accordance with Articles 15 to 17, register every third-country auditor and audit entity that provides an audit report concerning the annual or consolidated accounts of a company incorporated outwith the Community whose transferable securities are admitted to trading on a regulated market of that Member State within the meaning of point 14 of Article 4(1) 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 [22], the denomination per unit of which is at least EUR 50000 or, in case of debt securities denominated in another currency, equivalent, at the date of issue, to at least EUR 50000.
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 systems of oversight, their quality assurance systems and their systems of investigation and penalties.
Medlemsstaterne kan fritage registrerede tredjelandsrevisorer og -revisionsfirmaer for at blive underlagt deres kvalitetssikringssystem, såfremt en anden medlemsstats eller et tredjelands kvalitetssikringssystem, der er vurderet som værende ækvivalent, jf. artikel 46, har kvalitetskontrolleret tredjelandsrevisoren eller -revisionsfirmaet inden for de seneste tre år.
A Member State may exempt a registered third-country auditor or audit entity from being subject to its quality assurance system if another Member State's or third country's system of quality assurance that has been assessed as equivalent in accordance with Article 46 has carried out a quality review of the third-country auditor or audit entity concerned during the previous three years.
Med forbehold af artikel 46 har de i stk. 1 omtalte revisionspåtegninger vedrørende årsregnskaber eller konsoliderede regnskaber, som er udstedt 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 of this Article issued by third-country auditors or audit entities that are not registered in the Member State shall have no legal effect in that Member State.
Medlemsstaterne må kun indregistrere tredjelandsrevisionsfirmaer, såfremt:
A Member State may register a third-country audit entity only if:
de opfylder kriterier svarende til kriterierne i artikel 3, stk. 3
it meets requirements which are equivalent to those laid down in Article 3(3);
flertallet af medlemmerne af tredjelandsrevisionsfirmaets bestyrelse eller direktion opfylder kriterier svarende til kriterierne i artikel 4-10
the majority of the members of the administrative or management body of the third-country audit entity meet requirements which are equivalent to those laid down in Articles 4 to 10;
den tredjelandsrevisor, der udfører revision på tredjelandsrevisionsfirmaets vegne, opfylder kriterier svarende til kriterierne i artikel 4-10
the third-country auditor carrying out the audit on behalf of the third-country audit entity meets requirements which are equivalent to those laid down in Articles 4 to 10;
de revisioner, hvortil der henvises i stk. 1, udføres i overensstemmelse med internationale revisionsstandarder, jf. artikel 26, samt kriterierne i artikel 22, 24 og 25 eller ligeværdige standarder og kriterier
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;
de på deres websted offentliggør en årlig beretning om gennemsigtighed, som indeholder de oplysninger, hvortil der henvises i artikel 40, eller de opfylder ligeværdige oplysningskrav.
it publishes on its website an annual transparency report which includes the information referred to in Article 40 or it complies with equivalent disclosure requirements.
For at sikre en ensartet anvendelse af stk. 5, litra d), vurderes spørgsmålet om ligeværdighed af Kommissionen i samarbejde med medlemsstaterne og afgøres af Kommissionen efter proceduren i artikel 48, stk. 2.
In order to ensure uniform application of paragraph 5(d) the equivalence referred to therein 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 48(2).
Indtil Kommissionen har truffet afgørelse herom, kan medlemsstaterne vurdere spørgsmålet om ligeværdighed, jf. stk. 5, litra d).
Pending such a decision by the Commission, Member States may assess the equivalence referred to in paragraph 5(d) as long as the Commission has not taken any decision.
Fravigelser ved ligeværdighed
Derogation in the case of equivalence
Medlemsstaterne må kun fritage for eller ændre kravene i artikel 45, stk. 1 og 3, på grundlag af gensidighed, hvis disse tredjelandsrevisorer eller -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 32.
Member States may disapply or modify the requirements in Article 45(1) and (3) on the basis of reciprocity only if the third-country auditors or audit entities are subject to systems of public oversight, quality assurance and investigations and penalties in the third country that meet requirements equivalent to those of Articles 29, 30 and 32.
For at sikre en ensartet anvendelse af stk. 1 vurderes spørgsmålet om ligeværdighed af Kommissionen i samarbejde med medlemsstaterne og afgøres af Kommissionen efter proceduren i artikel 48, stk. 2.
In order to ensure uniform application of paragraph 1 of this Article, the equivalence referred to therein 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 48(2).
Indtil Kommissionen har truffet afgørelse herom, kan medlemsstaterne vurdere spørgsmålet om ligeværdighed, jf. stk. 1, i nærværende artikel eller henholde sig til andre medlemsstaters vurderinger.
Member States may assess the equivalence referred to in paragraph 1 of this Article or rely on the assessments carried out by other Member States as long as the Commission has not taken any decision.
Beslutter Kommissionen, at ligeværdighedskriteriet i stk. 1 ikke er opfyldt, kan den i en passende overgangsperiode tillade de pågældende revisorer eller revisionsfirmaer at fortsætte deres revisionsvirksomhed i overensstemmelse med den relevante medlemsstats krav.
If the Commission decides that the requirement of equivalence referred to in paragraph 1 of this Article is not complied with, it may allow the auditors and audit entities concerned to continue their audit activities in accordance with the relevant Member State's requirements during an appropriate transitional period.
Medlemsstaterne meddeler Kommissionen:
Member States shall communicate to the Commission:
deres vurdering af spørgsmålet om ligeværdighed, jf. stk. 2, og
their assessments of the equivalence referred to in paragraph 2; and
hovedindholdet af deres samarbejdsaftaler med tredjelandes systemer for offentligt tilsyn, kvalitetssikring samt undersøgelser og sanktioner, jf. stk. 1.
the main elements of their cooperative arrangements with third-country systems of public oversight, quality assurance and investigations and penalties, on the basis of paragraph 1.
Samarbejde med kompetente myndigheder i tredjelande
Cooperation with competent authorities from third countries
disse revisionsarbejdspapirer eller andre dokumenter vedrører revision af virksomheder, der har udstedt værdipapirer i dette tredjeland eller indgår i en koncern, der udarbejder lovpligtige konsoliderede regnskaber i dette tredjeland
those audit working papers or other documents relate to audits of companies which have issued securities in that third country or which form part of a group issuing statutory consolidated accounts in that third country;
overførslen finder sted via de kompetente myndigheder i hjemlandet til de kompetente myndigheder i tredjelandet og på deres anmodning
the transfer takes place via the home competent authorities to the competent authorities of that third country and at their request;
de kompetente myndigheder i tredjelandet opfylder kriterier, som er blevet kendt tilstrækkelige i henhold til stk. 3
the competent authorities of the third country concerned meet requirements which have been declared adequate in accordance with paragraph 3;
der foreligger arbejdsaftaler på grundlag af gensidighed mellem de involverede kompetente myndigheder
there are working arrangements on the basis of reciprocity agreed between the competent authorities concerned;
videregivelsen af personoplysninger til tredjelandet sker i overensstemmelse med kapitel IV i direktiv 95/46/EF.
the transfer of personal data to the third country is in accordance with Chapter IV of Directive 95/46/EC.
Med de arbejdsaftaler, hvortil der henvises i stk. 1, litra d), sikres det:
The working arrangements referred to in paragraph 1(d) shall ensure that:
at de kompetente myndigheder retfærdiggør formålet med anmodningen om revisionsarbejdspapirer og andre dokumenter
justification as to the purpose of the request for audit working papers and other documents is provided by the competent authorities;
at tredjelandets kompetente myndigheder kun anvender revisionsarbejdspapirer og andre dokumenter til udførelsen af deres funktion inden for offentligt tilsyn, kvalitetssikring og undersøgelser, der opfylder kriterier svarende til kriterierne i artikel 29, 30 og 32
the competent authorities of the third country may use audit working papers and other documents only for the exercise of their functions of public oversight, quality assurance and investigations that meet requirements equivalent to those of Articles 29, 30 and 32;
at anmodningen fra et tredjelands kompetente myndighed om revisionsarbejdspapirer eller andre dokumenter, der indehaves af en revisor eller et revisionsfirma, kan afvises,
the request from a competent authority of a third country for audit working papers or other documents held by a statutory auditor or audit firm can be refused:
hvis udleveringen af disse arbejdspapirer eller dokumenter kan skade Fællesskabets eller den anmodede medlemsstats suverænitet, sikkerhed eller offentlige orden, eller
where the provision of those working papers or documents would adversely affect the sovereignty, security or public order of the Community or of the requested Member State, or
hvis der allerede er indledt retsforfølgning vedrørende de samme handlinger og over for de samme personer ved den anmodede medlemsstats myndigheder.
where judicial proceedings have already been initiated in respect of the same actions and against the same persons before the authorities of the requested Member State.
Hvorvidt de i stk. 1, litra c), nævnte kriterier er tilstrækkelige, afgøres af Kommissionen efter proceduren i artikel 48, stk. 2, for at lette samarbejdet mellem de kompetente myndigheder.
The adequacy referred to in paragraph 1(c) shall be decided upon by the Commission in accordance with the procedure referred to in Article 48(2) in order to facilitate cooperation between competent authorities.
Vurderingen af kriteriernes tilstrækkelighed foretages i samarbejde med medlemsstaterne på grundlag af kriterierne i artikel 36 eller et udgangspunkt med reelt tilsvarende resultat.
The assessment of adequacy shall be carried out in cooperation with Member States and be based on the requirements of Article 36 or essentially equivalent functional results.
I ekstraordinære tilfælde kan medlemsstaterne uanset stk. 1 tillade, at revisorer og revisionsfirmaer, som de har godkendt, overfører revisionsarbejdspapirer og andre dokumenter direkte til de kompetente myndigheder i et tredjeland, såfremt:
In exceptional cases and by way of derogation from paragraph 1, Member States may allow statutory auditors and audit firms approved by them to transfer audit working papers and other documents directly to the competent authorities of a third country, provided that:
overførslen ikke er i strid med revisorers og revisionsfirmaers forpligtelser i forbindelse med overførsel af revisionsarbejdspapirer og andre dokumenter til den kompetente myndighed i deres hjemland
the transfer does not conflict with the obligations with which statutory auditors and audit firms are required to comply in relation to the transfer of audit working papers and other documents to their home competent authority;
der foreligger arbejdsaftaler med dette tredjelands kompetente myndigheder, der giver medlemsstatens kompetente myndigheder gensidig, direkte adgang til tredjelandets revisionsfirmaers revisionsarbejdspapirer og andre dokumenter
there are working arrangements with the competent authorities of that third country that allow the competent authorities in the Member State reciprocal direct access to audit working papers and other documents of that third-country's audit entities;
den kompetente myndighed i tredjelandet, der fremsætter anmodningen, på forhånd underretter den kompetente myndighed for revisoren eller revisionsfirmaet om enhver direkte anmodning om oplysninger med anførelse af årsagen hertil
the requesting competent authority of the third country informs in advance the home competent authority of the statutory auditor or audit firm of each direct request for information, indicating the reasons therefor;
Kommissionen kan efter proceduren i artikel 48, stk. 2, specificere de i stk. 4 i nærværende artikel omtalte ekstraordinære tilfælde, for at lette samarbejdet mellem de kompetente myndigheder og sikre en ensartet anvendelse af stk. 4.
The Commission may, in accordance with the procedure referred to in Article 48(2), specify the exceptional cases referred to in paragraph 4 of this Article in order to facilitate cooperation between competent authorities and to ensure the uniform application of paragraph 4 of this Article.
Medlemsstaterne underretter Kommissionen om de i stk. 1 og 4 omtalte arbejdsaftaler.
Member States shall communicate to the Commission the working arrangements referred to in paragraphs 1 and 4.
Kommissionen bistås af et udvalg (i det følgende benævnt »udvalget«).
The Commission shall be assisted by a committee (hereinafter referred to as the Committee).
Når der henvises til dette stykke, anvendes artikel 5 og 7 i afgørelse 1999/468/EF, jf. dennes artikel 8.
Where reference is made to this paragraph Articles 5 and 7 of Decision 1999/468/EC shall apply, having regard to the provisions of Article 8 thereof.
Med forbehold af allerede vedtagne gennemførelsesforanstaltninger og bortset fra bestemmelserne i artikel 26 indstilles ved udløbet af en periode på to år efter dette direktivs vedtagelse og senest den 1. april 2008 anvendelsen af de af dette direktivs bestemmelser, der kræver vedtagelse af tekniske bestemmelser, ændringer og afgørelser, jf. stk. 2.
Without prejudice to the implementing measures already adopted, and except for the provisions laid down in Article 26, upon expiry of a two-year period following the adoption of this Directive and on 1 April 2008 at the latest, the application of its provisions requiring the adoption of technical rules, amendments and decisions in accordance with paragraph 2 shall be suspended.
På forslag af Kommissionen kan Europa-Parlamentet og Rådet forlænge anvendelsen af de pågældende bestemmelser efter proceduren i traktatens artikel 251, og med henblik herpå tager de dem op til vurdering inden udløbet af ovennævnte periode eller inden ovennævnte tidspunkt.
Acting on a proposal from the Commission, the European Parliament and the Council may renew the provisions concerned in accordance with the procedure laid down in Article 251 of the Treaty and to that end they shall review them prior to the expiry of the period or date referred to above.
Direktiv 78/660/EØF ændres således:
Directive 78/660/EEC is hereby amended as follows:
I artikel 43, stk. 1, tilføjes følgende nummer: »15.
in Article 43(1) the following point shall be added:
separat størrelsen af det samlede honorar, der i årets løb er faktureret af revisor eller revisionsfirmaet for lovpligtig revision af årsregnskabet, de samlede honorarer for andre erklæringsopgaver med sikkerhed, de samlede honorarer for skatterådgivning og de samlede honorarer for ikke-revisionsydelser.
‘separately, the total fees for the financial year charged by the statutory auditor or audit firm for the statutory audit of annual accounts, the total fees charged for other assurance services, the total fees charged for tax advisory services and the total fees charged for other non-audit services.
Medlemsstaterne kan fastsætte, at dette krav ikke gælder, når selskabet er omfattet af det konsoliderede regnskab, der kræves udarbejdet i henhold til artikel 1 i direktiv 83/349, forudsat at de pågældende oplysninger fremgår af noterne til det konsoliderede regnskab.«
Member States may provide that this requirement shall not apply where the company is included within the consolidated accounts required to be drawn up under Article 1 of Directive 83/349/EEC, provided that such information is given in the notes to the consolidated accounts.’;
Artikel 44, stk. 1, affattes således: »1.
paragraph 1 of Article 44 shall be replaced by the following:
Medlemsstater kan tillade, at de i artikel 11 omhandlede selskaber udarbejder forkortede noter i deres regnskab uden de i artikel 43, stk. 1, nr. 5-12, nr. 14, litra a), og nr. 15 omhandlede oplysninger.
‘Member States may permit the companies referred to in Article 11 to draw up abridged notes on their accounts without the information required in Article 43(1)(5) to (12), (14)(a) and (15).
Noterne skal dog for alle berørte poster angive de i artikel 43, stk. 1, nr. 6, omhandlede oplysninger under et.«
However, the notes must disclose the information specified in Article 43(1)(6) in total for all the items concerned.’;
Artikel 45, stk. 2, affattes således: »2.
paragraph 2 of Article 45 shall be replaced by the following:
Stk. 1, litra b, finder også anvendelse på de i artikel 43, stk. 1, nr. 8, omtalte oplysninger.
‘Paragraph 1(b) shall also apply to the information specified in Article 43(1)(8).