natgillin/translations-raw huggingface dataset:
Medlemsstaterne bør sikre, at der foreligger tilstrækkelige forholdsregler til beskyttelse af de udvekslede personoplysninger, om nødvendigt gennem bindende aftaler, og at de kompetente myndigheder i et tredjeland eller territorium ikke videregiver personoplysninger indeholdt i de overførte dokumenter uden forudgående tilladelse fra de kompetente myndigheder i de pågældende medlemsstater.
Member States should ensure that there are appropriate safeguards for the protection of personal data transferred, if necessary through binding agreements, and that the competent authority of a third country or territory will not further disclose personal data contained in the documents transferred without the prior agreement of the competent authorities of the Member States concerned.
Tilstrækkeligheden af de krav, som de kompetente myndigheder i et tredjeland eller territorium er omfattet af, bør vurderes i lyset af de krav om reguleringssamarbejde, der er fastsat i artikel 36 i direktiv 2006/43/EF, eller et udgangspunkt med reelt tilsvarende resultat.
The adequacy of requirements that the competent authority of a third country or territory is subject to is assessed in light of the regulatory cooperation requirements set out in Article 36 of Directive 2006/43/EC or essentially equivalent functional results.
Tilstrækkeligheden bør navnlig vurderes i lyset af de beføjelser, som de kompetente myndigheder i det pågældende tredjeland eller territorium udøver, de gældende forholdsregler med hensyn til tavshedspligt og fortrolighed, samt de betingelser, der er fastsat i det pågældende tredjelands eller territoriums nationale lovgivning, for disse kompetente myndigheders samarbejde med de kompetente myndigheder i medlemsstaterne.
In particular, adequacy should be assessed having regard to the competences exercised by the competent authority of the third country or territory concerned, the applicable safeguards against breaches of professional secrecy and confidentiality rules, and the conditions laid down in the laws and regulations of the third country or territory concerned under which those competent authorities may cooperate with the competent authorities of Member States.
Ansatte eller tidligere ansatte ved kompetente myndigheder i tredjelande eller territorier, som modtager revisionsarbejdspapirer eller andre dokumenter i henhold til artikel 47, stk. 1, i direktiv 2006/43/EF, bør være omfattet af bestemmelser om tavshedspligt.
Persons employed or formerly employed by the competent authorities of third countries or territories that receive audit working papers or other documents in accordance with Article 47(1) of Directive 2006/43/EC should be subject to obligations of professional secrecy.
Revisorer og revisionsfirmaer, der er godkendt af en medlemsstat, og som reviderer selskaber, hvis værdipapirer noteres på markederne i Brasilien, Dubais International Financial Centre, Guernsey, Indonesien, Isle of Man, Jersey, Malaysia, Sydafrika, Sydkorea, Taiwan eller Thailand, eller som udgør en del af en gruppe, der udarbejder konsoliderede regnskaber i de pågældende lande eller territorier, er omfattet af lovgivningen i det respektive land eller territorium.
Statutory auditors and audit firms approved by a Member State that audit companies which have issued securities in Brazil, Dubai International Financial Centre, Guernsey, Indonesia, the Isle of Man, Jersey, Malaysia, South Africa, South Korea, Taiwan or Thailand, or which form part of a group issuing statutory consolidated accounts in one of those third countries or territories, are regulated under the domestic laws of the respective third country or territory.
Der bør derfor træffes afgørelse om, hvorvidt de kompetente myndigheder i disse tredjelande og territorier opfylder krav, som kan anses for tilstrækkelige i lyset af de krav om reguleringssamarbejde, der er fastsat i artikel 36 i direktiv 2006/43/EF, eller et udgangspunkt med reelt tilsvarende resultat.
It should therefore be decided whether the competent authorities of those third countries and territories meet requirements which can be considered adequate having regard to the regulatory cooperation requirements set out in Article 36 of Directive 2006/43/EC or essentially equivalent in their function.
Der er foretaget vurderinger af tilstrækkeligheden, jf. artikel 47 i direktiv 2006/43/EF, for så vidt angår de kompetente myndigheder i Brasilien, Dubais International Financial Centre, Guernsey, Indonesien, Isle of Man, Jersey, Malaysia, Sydafrika, Sydkorea, Taiwan og Thailand.
Adequacy assessments for the purposes of Article 47 of Directive 2006/43/EC have been carried out with respect to the competent authorities of Brazil, Dubai International Financial Centre, Guernsey, Indonesia, the Isle of Man, Jersey, Malaysia, South Africa, South Korea, Taiwan and Thailand.
Afgørelser om disse myndigheders tilstrækkelighed bør træffes på grundlag af disse vurderinger.
Decisions on the adequacy of those authorities should be based on those assessments.
Brasiliens Comissão de Valores Mobiliários har beføjelser vedrørende offentligt tilsyn, ekstern kvalitetssikring og undersøgelser af revisorer og revisionsfirmaer.
The Comissão de Valores Mobiliários of Brazil has competence in public oversight, external quality assurance and investigations of auditors and audit firms.
Myndigheden har truffet tilstrækkelige forholdsregler med mulighed for sanktioner og forbyder nuværende og tidligere medarbejdere at videregive fortrolige oplysninger til tredjemand eller andre myndigheder.
It implements adequate safeguards prohibiting and sanctioning disclosure by its current or former employees of confidential information to any third person or authority.
I henhold til Brasiliens lovgivning kan myndigheden overføre dokumenter svarende til dem, der er omhandlet i artikel 47, stk. 1, i direktiv 2006/43/EF, til de kompetente myndigheder i medlemsstaterne.
Under the laws and regulations of Brazil, it may transfer to the competent authorities of the Member States documents equivalent to those referred to in Article 47(1) of Directive 2006/43/EC.
Derfor opfylder Brasiliens Comissão de Valores Mobiliários krav, som bør kendes tilstrækkelige i henhold til artikel 47, stk. 1, litra c), i direktiv 2006/43/EF.
On that basis, the Comissão de Valores Mobiliários of Brazil meets requirements which should be declared adequate for the purposes of Article 47(1)(c) of Directive 2006/43/EC.
Dubais Financial Service Authority under Dubais International Financial Centre har beføjelser vedrørende offentligt tilsyn, ekstern kvalitetssikring og undersøgelser af revisorer og revisionsfirmaer.
The Dubai Financial Service Authority of Dubai International Financial Centre has competence in public oversight, external quality assurance and investigations of auditors and audit firms.
I henhold til lovgivningen i Dubai og i Dubais International Financial Centre kan Dubais Financial Service Authority overføre dokumenter svarende til dem, der er omhandlet i artikel 47, stk. 1, i direktiv 2006/43/EF, til de kompetente myndigheder i medlemsstaterne.
Under the laws and regulations of Dubai and of Dubai International Financial Centre, the Dubai Financial Service Authority may transfer to the competent authorities of the Member States documents equivalent to those referred to in Article 47(1) of Directive 2006/43/EC.
Derfor opfylder Dubais Financial Service Authority under Dubais International Financial Centre krav, som bør kendes tilstrækkelige i henhold til artikel 47, stk. 1, litra c), i direktiv 2006/43/EF.
On that basis, the Dubai Financial Service Authority of Dubai International Financial Centre meets requirements which should be declared adequate for the purposes of Article 47(1)(c) of Directive 2006/43/EC.
Guernseys Registrar of Companies har beføjelser vedrørende offentligt tilsyn, ekstern kvalitetssikring og undersøgelser af revisorer og revisionsfirmaer.
The Registrar of Companies of Guernsey has competence in public oversight, external quality assurance and investigations of auditors and audit firms.
I henhold til Guernseys lovgivning kan myndigheden overføre dokumenter svarende til dem, der er omhandlet i artikel 47, stk. 1, i direktiv 2006/43/EF, til de kompetente myndigheder i medlemsstaterne.
Under the laws and regulations of Guernsey, it may transfer to the competent authorities of the Member States documents equivalent to those referred to in Article 47(1) of Directive 2006/43/EC.
Derfor opfylder Guernseys Registrar of Companies krav, som bør kendes tilstrækkelige i henhold til artikel 47, stk. 1, litra c), i direktiv 2006/43/EF.
On that basis, the Registrar of Companies of Guernsey meets requirements which should be declared adequate for the purposes of Article 47(1)(c) of Directive 2006/43/EC.
Indonesiens Finance Professions Supervisory Centre har beføjelser vedrørende offentligt tilsyn, ekstern kvalitetssikring og undersøgelser af revisorer og revisionsfirmaer.
The Finance Professions Supervisory Centre of Indonesia has competence in public oversight, external quality assurance and investigations of auditors and audit firms.
Indonesiens Finance Professions Supervisory Centre udfører sine opgaver sammen med eller parallelt med Financial Services Authority, men er den nationale regulerende myndighed for revisionserhvervet i Indonesien.
The Finance Professions Supervisory Centre of Indonesia carries out its duties together with or in parallel to the Financial Services Authority, but is the national regulator of the audit profession in Indonesia.
Derfor er Indonesiens Finance Professions Supervisory Centre den kompetente myndighed i henhold til artikel 47, stk. 1, litra c), i direktiv 2006/43/EF.
Therefore, the Finance Professions Supervisory Centre of Indonesia is the competent authority for the purposes of Article 47(1)(c) of Directive 2006/43/EC.
Fortolkningen af den indonesiske lovgivning fører i øjeblikket til den konklusion, at Indonesiens Finance Professions Supervisory Centre kan overføre dokumenter svarende til dem, der er omhandlet i artikel 47, stk. 1, i direktiv 2006/43/EF, til de kompetente myndigheder i medlemsstaterne.
A conclusion that the Finance Professions Supervisory Centre of Indonesia may transfer to the competent authorities of the Member States documents equivalent to those referred to in Article 47(1) of Directive 2006/43/EC can presently be based on the interpretation of laws and regulations of Indonesia.
Kommissionen bør derfor nøje kontrollere og overvåge reguleringssamarbejdet mellem Indonesiens Finance Professions Supervisory Centre og de kompetente myndigheder i medlemsstaterne.
The regulatory cooperation between the Finance Professions Supervisory Centre of Indonesia and the competent authorities of the Member States should therefore be subject to close monitoring and review by the Commission.
Derfor opfylder Indonesiens Finance Professions Supervisory Centre krav, som i en begrænset periode bør kendes tilstrækkelige i henhold til artikel 47, stk. 1, litra c), i direktiv 2006/43/EF.
On that basis, the Finance Professions Supervisory Centre of Indonesia meets requirements which should be declared adequate for the purposes of Article 47(1)(c) of Directive 2006/43/EC for a limited period of time.
Isle of Mans Financial Supervision Commission har beføjelser vedrørende offentligt tilsyn, ekstern kvalitetssikring og undersøgelser af revisorer og revisionsfirmaer.
The Financial Supervision Commission of the Isle of Man has competence in public oversight, external quality assurance and investigations of auditors and audit firms.
I henhold til Isle of Mans lovgivning kan myndigheden overføre dokumenter svarende til dem, der er omhandlet i artikel 47, stk. 1, i direktiv 2006/43/EF, til de kompetente myndigheder i medlemsstaterne.
Under the laws and regulations of the Isle of Man, it may transfer to the competent authorities of the Member States documents equivalent to those referred to in Article 47(1) of Directive 2006/43/EC.
Derfor opfylder Isle of Mans Financial Supervision Commission krav, som bør kendes tilstrækkelige i henhold til artikel 47, stk. 1, litra c), i direktiv 2006/43/EF.
On that basis, the Financial Supervision Commission of the Isle of Man meets requirements which should be declared adequate for the purposes of Article 47(1)(c) of Directive 2006/43/EC.
Jerseys Financial Supervision Commission har beføjelser vedrørende offentligt tilsyn, ekstern kvalitetssikring og undersøgelser af revisorer og revisionsfirmaer.
The Jersey Financial Services Commission has competence in public oversight, external quality assurance and investigations of auditors and audit firms.
I henhold til Jerseys lovgivning kan myndigheden overføre dokumenter svarende til dem, der er omhandlet i artikel 47, stk. 1, i direktiv 2006/43/EF, til de kompetente myndigheder i medlemsstaterne.
Under the laws and regulations of Jersey, it may transfer to the competent authorities of the Member States documents equivalent to those referred to in Article 47(1) of Directive 2006/43/EC.
Derfor opfylder Jerseys Financial Services Commission krav, som bør kendes tilstrækkelige i henhold til artikel 47, stk. 1, litra c), i direktiv 2006/43/EF.
On that basis, the Jersey Financial Services Commission meets requirements which should be declared adequate for the purposes of Article 47(1)(c) of Directive 2006/43/EC.
Malaysias Audit Oversight Board har beføjelser vedrørende offentligt tilsyn, ekstern kvalitetssikring og undersøgelser af revisorer og revisionsfirmaer, herunder spørgsmål om samarbejde med de relevante udenlandske myndigheder om udveksling og videregivelse af oplysninger med henblik på revisionstilsyn, og denne afgørelse bør derfor kun omfatte disse beføjelser.
The Audit Oversight Board of Malaysia has competence in public oversight, external quality assurance and investigations of auditors and audit firms, including matters of cooperation with relevant foreign authorities on exchange and transfer of information for audit oversight purposes, and this Decision should only cover these competences.
Audit Oversight Board udfører sin opgaver på vegne af Malaysias Securities Commission, men opererer uafhængigt af denne.
The Audit Oversight Board carries out its duties on behalf of the Securities Commission of Malaysia, but operates independently of it.
Derfor er Malaysias Audit Oversight Board den kompetente myndighed i henhold til artikel 47, stk. 1, litra c), i direktiv 2006/43/EF.
Therefore, the Audit Oversight Board of Malaysia is the competent authority for the purposes of Article 47(1)(c) of Directive 2006/43/EC.
I henhold til Malaysias lovgivning kan myndigheden overføre dokumenter svarende til dem, der er omhandlet i artikel 47, stk. 1, i direktiv 2006/43/EF, til de kompetente myndigheder i medlemsstaterne.
Under the laws and regulations of Malaysia, it may transfer to the competent authorities of the Member States documents equivalent to those referred to in Article 47(1) of Directive 2006/43/EC.
Derfor opfylder Malaysias Audit Oversight Board krav, som bør kendes tilstrækkelige i henhold til artikel 47, stk. 1, litra c), i direktiv 2006/43/EF.
On that basis, the Audit Oversight Board of Malaysia meets requirements which should be declared adequate for the purposes of Article 47(1)(c) of Directive 2006/43/EC.
Sydafrikas Independent Regulatory Board for Auditors har beføjelser vedrørende offentligt tilsyn, ekstern kvalitetssikring og undersøgelser af revisorer og revisionsfirmaer.
The Independent Regulatory Board for Auditors of South Africa has competence in public oversight, external quality assurance and investigations of auditors and audit firms.
I henhold til Sydafrikas lovgivning kan myndigheden overføre dokumenter svarende til dem, der er omhandlet i artikel 47, stk. 1, i direktiv 2006/43/EF, til de kompetente myndigheder i medlemsstaterne.
Under the laws and regulations of South Africa, it may transfer to the competent authorities of the Member States documents equivalent to those referred to in Article 47(1) of Directive 2006/43/EC.
Dokumenter, der er indhentet i forbindelse med gennemførelse af kontrol, og kontrolrapporter må dog kun deles med samtykke fra en revisor eller et revisionsfirma, der er registreret af Sydafrikas Independent Regulatory Board for Auditors.
Documents obtained in the performance of inspections and inspection reports may however only be shared with the consent of the auditor or audit firm registered with the Independent Regulatory Board for Auditors of South Africa.
Dette krav kan give visse vanskeligheder i forhold til gennemførelse af de krav om reguleringssamarbejde, der er fastsat i artikel 47 i direktiv 2006/43/EF.
That requirement may present difficulties in implementing the regulatory cooperation requirements set out in Article 47 of Directive 2006/43/EC.
Derfor bør reguleringssamarbejdet mellem Sydafrikas Independent Regulatory Board for Auditors og de kompetente myndigheder i medlemsstaterne kontrolleres og overvåges af Kommissionen for at vurdere, om kravet om samtykke i praksis udgør en hindring for udveksling af oplysninger.
Therefore, the regulatory cooperation between the Independent Regulatory Board for Auditors of South Africa and the competent authorities of the Member States should be subject to close monitoring and review by the Commission to assess whether the consent requirement presents an obstacle to information exchange in practice.
Derfor bør de krav, som Sydafrikas Independent Regulatory Board for Auditors opfylder, i en begrænset periode kendes tilstrækkelige i henhold til artikel 47, stk. 1, litra c), i direktiv 2006/43/EF.
On that basis, the requirements met by the Independent Regulatory Board for Auditors of South Africa should be declared adequate for the purposes of Article 47(1)(c) of Directive 2006/43/EC for a limited period of time.
Sydkoreas Financial Services Commission og Sydkoreas Financial Supervisory Service under Financial Services Commission har beføjelser vedrørende offentligt tilsyn, ekstern kvalitetssikring og undersøgelser af revisorer og revisionsfirmaer.
The Financial Services Commission of South Korea and the Financial Supervisory Service of South Korea within the Financial Services Commission have competence in public oversight, external quality assurance and investigations of auditors and audit firms.
Financial Services Commission har det overordnede politikansvar for revisionsspørgsmål, mens Financial Supervisory Service er ansvarlig for gennemførelse af kontrol og undersøgelser for Financial Services Commission.
The Financial Services Commission has overall policy responsibility for audit matters, while the Financial Supervisory Service has responsibility for the conduct of inspections and investigations for the Financial Services Commission.
Denne afgørelse bør omfatte Financial Supervisory Service under Financial Services Commission og Financial Services Commissions beføjelser vedrørende revisionstilsyn.
This Decision should cover the Financial Supervisory Service within the Financial Services Commission and the competences of the Financial Services Commission for audit oversight.
Financial Services Commission og Financial Supervisory Service har truffet tilstrækkelige forholdsregler med mulighed for sanktioner og forbyder nuværende og tidligere medarbejdere, der videregiver fortrolige oplysninger til tredjemand eller andre myndigheder.
The Financial Services Commission and the Financial Supervisory Service implement adequate safeguards prohibiting and sanctioning disclosure by their current or former employees of confidential information to any third person or authority.
I henhold til Sydkoreas lovgivning kan myndighederne overføre dokumenter svarende til dem, der er omhandlet i artikel 47, stk. 1, i direktiv 2006/43/EF, til de kompetente myndigheder i medlemsstaterne.
Under the laws and regulations of South Korea, they may transfer to the competent authorities of the Member States documents equivalent to those referred to in Article 47(1) of Directive 2006/43/EC.
Derfor opfylder Sydkoreas Financial Services Commission og Sydkoreas Financial Supervisory Service krav, som bør kendes tilstrækkelige i henhold til artikel 47, stk. 1, litra c), i direktiv 2006/43/EF.
On that basis, the Financial Services Commission of South Korea and the Financial Supervisory Service of South Korea meet requirements which should be declared adequate for the purposes of Article 47(1)(c) of Directive 2006/43/EC.
Taiwans Financial Supervisory Commission har beføjelser vedrørende offentligt tilsyn, ekstern kvalitetssikring og undersøgelser af revisorer og revisionsfirmaer.
The Financial Supervisory Commission of Taiwan has competence in public oversight, external quality assurance and investigations of auditors and audit firms.
I henhold til Taiwans lovgivning kan myndigheden overføre dokumenter svarende til dem, der er omhandlet i artikel 47, stk. 1, i direktiv 2006/43/EF, til de kompetente myndigheder i medlemsstaterne.
Under the laws and regulations of Taiwan, it may transfer to the competent authorities of the Member States documents equivalent to those referred to in Article 47(1) of Directive 2006/43/EC.
Derfor opfylder Taiwans Financial Supervisory Commission krav, som bør kendes tilstrækkelige i henhold til artikel 47, stk. 1, litra c), i direktiv 2006/43/EF.
On that basis, the Financial Supervisory Commission of Taiwan meets requirements which should be declared adequate for the purposes of Article 47(1)(c) of Directive 2006/43/EC.
Thailands Securities and Exchange Commission har beføjelser vedrørende offentligt tilsyn, ekstern kvalitetssikring og undersøgelser af revisorer og revisionsfirmaer.
The Securities and Exchange Commission of Thailand has competence in public oversight, external quality assurance and investigations of auditors and audit firms.
I henhold til Thailands lovgivning kan myndigheden overføre dokumenter svarende til dem, der er omhandlet i artikel 47, stk. 1, i direktiv 2006/43/EF, til de kompetente myndigheder i medlemsstaterne.
Under the laws and regulations of Thailand, it may transfer to the competent authorities of the Member States documents equivalent to those referred to in Article 47(1) of Directive 2006/43/EC.
Derfor opfylder Thailands Securities and Exchange Commission krav, som bør kendes tilstrækkelige i henhold til artikel 47, stk. 1, litra c), i direktiv 2006/43/EF.
On that basis, the Securities and Exchange Commission of Thailand meets requirements which should be declared adequate for the purposes of Article 47(1)(c) of Directive 2006/43/EC.
Denne afgørelse berører ikke de samarbejdsaftaler, der er omhandlet i artikel 25, stk. 4, i Europa-Parlamentets og Rådets direktiv 2004/109/EF [3].
This Decision does not affect the cooperation arrangements referred to in Article 25(4) of Directive 2004/109/EC of the European Parliament and of the Council [3].
Denne afgørelse har til formål at fremme et effektivt samarbejde mellem de kompetente myndigheder i medlemsstaterne og de kompetente myndigheder i Brasilien, Dubais International Financial Centre, Guernsey, Indonesien, Isle of Man, Jersey, Malaysia, Sydafrika, Sydkorea, Taiwan og Thailand.
This Decision aims to facilitate effective cooperation between the competent authorities of the Member States and those of Brazil, Dubai International Financial Centre, Guernsey, Indonesia, the Isle of Man, Jersey, Malaysia, South Africa, South Korea, Taiwan and Thailand.
Den skal give disse myndigheder mulighed for at udøve deres beføjelser vedrørende offentligt tilsyn, ekstern kvalitetssikring og undersøgelser og for samtidig at beskytte de berørte parters rettigheder.
Its purpose is to allow those authorities to exercise their functions of public oversight, external quality assurance and investigations and, at the same time, to protect the rights of the parties concerned.
Medlemsstaterne er forpligtet til at give Kommissionen meddelelse om de gensidige arbejdsaftaler, de har indgået med nævnte myndigheder, for at give Kommissionen mulighed for at vurdere, om samarbejdet er i overensstemmelse med artikel 47 i direktiv 2006/43/EF.
Member States are under the obligation to communicate to the Commission the reciprocal working arrangements concluded with those authorities to allow the Commission to assess whether cooperation is in accordance with Article 47 of Directive 2006/43/EC.