natgillin/translations-raw huggingface dataset:
Liikmesriigid võivad lubada alternatiivseid süsteeme või meetodeid audiitori või audiitorühingu nimetamiseks eeldusel, et nende süsteemide või meetodite eesmärk on tagada audiitori või audiitorühingu sõltumatus auditeeritava üksuse haldusorganite või juhtorganite liikmetest.
Member States may allow alternative systems or modalities for the appointment of the statutory auditor or audit firm provided that these systems or modalities are designed to ensure the independence of the statutory auditor or audit firm from the members of the administrative body or the managerial body of the audited entity.
Avaliku huvi üksustel on revisjonikomisjon, mis koosneb auditeeritava üksuse haldusorgani liikmetest, kes ei kuulu juhtkonda, või auditeeritava üksuse järelevalveorgani liikmetest ning vähemalt ühest raamatupidamises ja/või auditeerimises pädevast sõltumatust liikmest .
Public interest entities shall have an audit committee, composed of non-executive members of the administrative body or members of the supervisory body of the audited entity with at least, one independent member with competence in accounting and/or auditing.
Avaliku huvi üksustel on revisjonikomisjon, mis koosneb auditeeritava üksuse haldusorgani liikmetest, kes ei kuulu selle juhtkonda, või auditeeritava üksuse järelevalveorgani liikmetest.
Public interest entities shall have an audit committee, composed of non-executive members of the administrative body or members of the supervisory body of the audited entity.
Revisjonikomisjoni liikmeskond peaks koosnema sõltumatutest liikmetest, kelle finantsalaseid teadmisi ja kogemusi on kontrollitud.
The membership of the audit committee should consist of independent members with proven knowledge and experience in the financial field.
It is essential that employees should be represented on audit committees.
It is essential that employees should be represented on audit committees.
ARTIKLI 39 LÕIGE 3 A (uus)
ARTICLE 39, PARAGRAPH 3 A (new)
Väikestes ja keskmise suurusega avaliku huvi üksustes, mis vastavad komisjoni 6. mai 2003. aasta soovituse 2003/361/EÜ lisa artikli 2 lõikes 1 sätestatud kriteeriumitele mikroettevõtete ning väikeste ja keskmise suurusega ettevõtete määratlemise kohta 1 , võib revisjonikomisjonile antud ülesandeid läbi viia organ tervikuna eeldusel, et vähemalt ühel liikmel on vastav praktiline pädevus raamatupidamises ja/või auditeerimises ning et (järelevalve)nõukogu esimees ei ole ühtlasi revisjonikomisjoni esimees.
In small and medium-sized public interest entities which meet the criteria set out in Article 2(1) of the annex to Commission Recommendation 2003/361/EC of 6 May 2003 concerning the definition of micro, small and medium-sized enterprises 1 , the functions assigned to the audit committee may be performed by the body as a whole, provided that at least one member has adequate competence at a practical level in accounting and/or auditing and that the chairman of the (supervisory) board is not the chairman of the audit committee.
1 ELT L 124, 20.5.2003, lk 36.
1 OJ L 124, 20.5.2003, p.
ARTIKLI 39 LÕIGE 3 B (uus)
ARTICLE 39, PARAGRAPH 3 B (new)
Liikmesriigid võivad vabastada avaliku huvi üksused revisjonikomisjoni loomise nõudest, kui asjaomase üksuse kogu äritegevus seisneb komisjoni 29. aprilli 2004. aasta määruse (EÜ) nr 809/2004, millega rakendatakse Euroopa Parlamendi ja nõukogu direktiivi 2003/71 EÜ (mis puudutab prospektides sisalduvat informatsiooni nagu ka selliste prospektide formaati, andmete esitamist viidetena ja selliste prospektide avaldamist ning reklaamide levitamist 2 ), artikli 2 lõikes 5 määratletud varaga tagatud väärtpaberite emiteerimises.
Member States may exempt public interest entities from the requirement to have an audit committee if the sole business of the entity concerned is to act as issuer of asset-backed securities as defined in Article 2(5) of Commission Regulation (EC) No 809/2004 of 29 April 2004 implementing Directive 2003/71 EC of the European Parliament and of the Council as regards information contained in prospectuses as well as the format, incorporation by reference and publication of such prospectuses and dissemination of advertisements 2 .
The public interest entities proposed for exclusion from the requirement to have an audit committee are already required to produce accounts in accordance with the Fourth Company Law Directive.
The public interest entities proposed for exclusion from the requirement to have an audit committee are already required to produce accounts in accordance with the Fourth Company Law Directive.
In the particular circumstances of these special purpose entities, the requirement to have an audit committee would not provide meaningful additional oversight in the interests of investors, and would instead result in a disproportionate additional cost burden.
In the particular circumstances of these special purpose entities, the requirement to have an audit committee would not provide meaningful additional oversight in the interests of investors, and would instead result in a disproportionate additional cost burden.
Special Purpose Vehicles do not have the right or ability to engage in any activities other than issuing securities.
Special Purpose Vehicles do not have the right or ability to engage in any activities other than issuing securities.
They play an important role in improving liquidity without providing any material additional protection to the investors concerned.
They play an important role in improving liquidity without providing any material additional protection to the investors concerned.
ARTIKLI 40 PUNKT C
ARTICLE 40, POINT (C)
c) audiitorühingu nimel kohustusliku auditi läbiviimise eest vastutav audiitor või peamine auditeerimispartner vahetatakse välja hiljemalt viieaastase ajavahemiku järel või teise võimalusena vahetatakse välja audiitorühing hiljemalt seitsmeaastase ajavahemiku järel;
(c) the statutory auditor or the key audit partner responsible for carrying out the statutory audit on behalf of the audit firm, shall rotate from the statutory audit engagement within a maximum period of five years , or alternatively, the audit firm shall rotate within a maximum period of seven years;
c) peamine (peamised) auditeerimispartner(id) vahetatakse välja hiljemalt seitsme aasta möödumisel tema (nende) ametisse nimetamisest ning tal (neil) lubatakse uuesti osaleda auditeeritava üksuse auditeerimisel vähemalt kaheaastase ajavahemiku järel;
(c) the key audit partner(s) shall rotate from the statutory audit engagement within a maximum period of seven years after the date of appointment and shall be allowed to participate in the audit of the audited entity again after a minimum period of two years;
ARTIKLI 40 PUNKTI C LÕIGE 1 A (uus)
ARTICLE 40, POINT C, PARAGRAPH 1 A (new)
Eelnev lõige kehtib noteeritud ettevõtete suhtes, samuti ettevõtete suhtes, mis kuuluvad riikliku järelevalve alla või mille aastakäive ületab 100 miljonit eurot.
The preceding paragraph shall apply to quoted companies, those subject to public oversight, and those with an annual turnover exceeding EUR 100 million.
It is necessary to distinguish between quoted companies or those subject to public oversight and small and medium-sized enterprises audited by small firms that do not have the facilities for rotation and could consequently be in danger or losing their customers.
It is necessary to distinguish between quoted companies or those subject to public oversight and small and medium-sized enterprises audited by small firms that do not have the facilities for rotation and could consequently be in danger or losing their customers.
ARTIKKEL 43 A (uus)
ARTICLE 43 A (new)
Artikkel 43a
Article 43a
Liikmesriigid tagavad, et nende õigusaktid ei kehtesta audiitoritele ja audiitorühingutele piiramatu rahalise vastutuse kohustust.
The Member States shall ensure that their legislation does not place an unlimited financial liability burden on statutory auditors and audit firms.
Liikmesriigid võivad:
The Member States may opt to:
a) kehtestada seadustega hüvitamise raamistiku kahjude ja kahjumi puhul, mille eest võivad olla vastutavad audiitorid ja audiitorühingud ja
(a) impose by law a framework for compensation for injury and loss for which statutory auditors and audit firms may be liable; and
b) lubada audiitoritel ja audiitorühingutel piirata vastutus täpse või võrdelise summani, mis on kindlaks määratud seadustega või auditeeritava üksuse omanikega sõlmitava lepinguga.
(b) permit statutory auditors and audit firms to limit liability to an exact or proportionate amount fixed by law or fixed by contract with the owners of the audited entity.
Liikmesriigid võivad lubada, et artiklis 11 osutatud äriühingud koostavad raamatupidamisaruannete lühendatud lisad ilma teabeta, mida on nõutud artikli 43 lõike 1 punktides 5–12, 14 a ja 15.
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).
Small and middle enterprises should be exempted from this directive in order to avoid too much regulation.
Small and middle enterprises should be exempted from this directive in order to avoid too much regulation.
Ettepanek võtta vastu Euroopa Parlamendi ja nõukogu direktiiv raamatupidamise aastaaruannete ja konsolideeritud aastaaruannete kohustusliku auditeerimise kohta, millega muudetakse nõukogu direktiive 78/660/EMÜ ja 83/349/EMÜ
Proposal for a Directive of the European Parliament and of the Council on Statutory audit of annual accounts and consolidated accounts and amending Council Directives 78/660/EEC and 83/349/EEC
Zsolt László Becsey, Pervenche Berès, Pier Luigi Bersani, Udo Bullmann, Ieke van den Burg, Paolo Cirino Pomicino, Elisa Ferreira, Benoît Hamon, Gunnar Hökmark, Karsten Friedrich Hoppenstedt, Sophia in 't Veld, Othmar Karas, Piia-Noora Kauppi, Christoph Konrad, Guntars Krasts, Astrid Lulling, Hans-Peter Martin, Gay Mitchell, Cristobal Montoro Romero, John Purvis, Alexander Radwan, Bernhard Rapkay, Dariusz Rosati, Eoin Ryan, Antolín Sánchez Presedo, Manuel António dos Santos, Peter Skinner, Margarita Starkevičiūtė, Ivo Strejček, Sahra Wagenknecht, Graham Watson, Lars Wohlin
Zsolt László Becsey, Pervenche Berès, Pier Luigi Bersani, Udo Bullmann, Ieke van den Burg, Paolo Cirino Pomicino, Elisa Ferreira, Benoît Hamon, Gunnar Hökmark, Karsten Friedrich Hoppenstedt, Sophia in 't Veld, Othmar Karas, Piia-Noora Kauppi, Christoph Konrad, Guntars Krasts, Astrid Lulling, Hans-Peter Martin, Gay Mitchell, Cristobal Montoro Romero, John Purvis, Alexander Radwan, Bernhard Rapkay, Dariusz Rosati, Eoin Ryan, Antolín Sánchez Presedo, Manuel António dos Santos, Peter Skinner, Margarita Starkevičiūtė, Ivo Strejček, Sahra Wagenknecht, Graham Watson, Lars Wohlin
Jean-Marie Cavada, Jorgo Chatzimarkakis, Harald Ettl, Ján Hudacký, Ona Juknevičienė, Werner Langen, Jules Maaten, Thomas Mann, Andreas Schwab
Jean-Marie Cavada, Jorgo Chatzimarkakis, Harald Ettl, Ján Hudacký, Ona Juknevičienė, Werner Langen, Jules Maaten, Thomas Mann, Andreas Schwab
The various scandals which have occurred in Europe in the recent period made this Commission initiative a welcome one.
The various scandals which have occurred in Europe in the recent period made this Commission initiative a welcome one.
Investors' confidence is shaken by such events and they have ramifications for society at large and the completion and sound operation of the internal market.
Investors' confidence is shaken by such events and they have ramifications for society at large and the completion and sound operation of the internal market.
Moreover, it must be borne in mind that the proposed directive has consumer protection aspects in so far as consumers are beginning to invest in the stock market and soundness of their pensions is dependent in no small measure on the soundness of auditing practice in the EU.
Moreover, it must be borne in mind that the proposed directive has consumer protection aspects in so far as consumers are beginning to invest in the stock market and soundness of their pensions is dependent in no small measure on the soundness of auditing practice in the EU.
Your rapporteur therefore welcomes the proposed directive and appreciates the great efforts being put in by the rapporteur for the lead committee to resolve the outsanding issues.
Your rapporteur therefore welcomes the proposed directive and appreciates the great efforts being put in by the rapporteur for the lead committee to resolve the outsanding issues.
Following carefully consideration and mindful that he is drawing up this opinion in his capacity as committee chair, your rapporteur has decided to submit only five amendments for the committee's consideration.
Following carefully consideration and mindful that he is drawing up this opinion in his capacity as committee chair, your rapporteur has decided to submit only five amendments for the committee's consideration.
The first three are intended to find a middle way between the Commission's proposal to mandate audit committees and Mr Doorn's amendment which would delete the corresponding provision.
The first three are intended to find a middle way between the Commission's proposal to mandate audit committees and Mr Doorn's amendment which would delete the corresponding provision.
The fourth and fifth deal with the question of partner/firm rotation.
The fourth and fifth deal with the question of partner/firm rotation.
Given that in this case no compromise seems feasible, your rapporteur has chosen to endorse the approach taken by the rapporteur in the lead committee, which seems a balanced and sensible solution to the problem of ensuring audit quality and securing auditor independence.
Given that in this case no compromise seems feasible, your rapporteur has chosen to endorse the approach taken by the rapporteur in the lead committee, which seems a balanced and sensible solution to the problem of ensuring audit quality and securing auditor independence.
Siseturu- ja tarbijakaitsekomisjon palub vastutaval õiguskomisjonil lisada oma raportisse järgmised muudatusettepanekud:
The Committee on the Internal Market and Consumer Protection calls on the Committee on Legal Affairs, as the committee responsible, to incorporate the following amendments in its report:
Audiitor või audiitorühing ei teosta kohustuslikku auditit, kui ta on auditeeritava üksusega mis tahes finants-, äri-, töö- või muus suhtes, sealhulgas lisateenuste osutajana, mis võiks ohustada audiitori või audiitorühingu sõltumatust.
A statutory auditor or an audit firm shall not carry out a statutory audit if there is any financial, business, employment or other relationship, including the provision of additional services, with the audited entity that might compromise the statutory auditor’s or audit firm’s independence.
Liikmesriigid tagavad, et audiitor ja/ või audiitorühing on kohustusliku auditi läbiviimisel auditeeritavast üksusest sõltumatu ega ole seotud auditeeritava üksuse otsuste tegemisega .
Member States shall ensure that , when carrying out a statutory audit, the statutory auditor and /or the audit firm is independent from the audited entity and is not involved in the decision-making of the audited entity.
Kui ohtude mõju kohaldatud kaitsemeetmetega võrreldes on nii suur, et sõltumatus satub ohtu, siis audiitor või audiitorühing kohustuslikku auditit läbi ei vii.
If the significance of the threats compared to the safeguards applied is such that its independence is compromised, the statutory auditor or audit firm shall not carry out the statutory audit.
Audiitor või audiitorühing ei vii kohustuslikku auditit läbi, kui audiitor, audiitorühing või võrgustik, millesse ta kuulub, on auditeeritava üksusega otsestes või kaudsetes finants-, äri- või töösuhetes, mis ohustavad audiitori või audiitorühingu sõltumatust.
A statutory auditor or audit firm shall not carry out a statutory audit if there is any direct or indirect financial, business or employment relationship between the statutory auditor, the audit firm or the network to which it belongs and the audited entity that compromises the statutory auditor’s or audit firm’s independence.
Eelkõige tagavad liikmesriigid, et avaliku huvi üksuste kohustusliku auditi puhul oleks audiitoril või audiitorühingul võimalik osutada auditeeritavale üksusele auditeerimisväliseid lisateenuseid, kuid üksnes juhul, kui objektiivne, asjakohane ja informeeritud kolmas pool on arvamusel, et nende sõltumatus ei ole ohustatud.
Member States shall, in particular, ensure that, in the case of statutory audits of public interest entities, the statutory auditor or audit firm may provide additional non-audit services to the audited entity, but only to the extent that an objective, reasonable and informed third party would regard as not compromising the auditor's or firm's independence.
In setting out the requirements for auditor’s independence, there are certain general requirements that should apply to all audits, regardless of the size of the entity being audited.
In setting out the requirements for auditor’s independence, there are certain general requirements that should apply to all audits, regardless of the size of the entity being audited.
However, in the area of non-audit services, a distinction should be drawn between those non-audit services provided to public interest entities and non-audit services provided to other entities.
However, in the area of non-audit services, a distinction should be drawn between those non-audit services provided to public interest entities and non-audit services provided to other entities.
In the latter case, any limitation of the range of such services would create unnecessary costs.
In the latter case, any limitation of the range of such services would create unnecessary costs.
Avaliku huvi üksustel on revisjonikomisjon, mis koosneb auditeeritava üksuse haldusorgani liikmetest, kes ei kuulu juhtkonda, või auditeeritava üksuse järelevalveorgani liikmetest ning vähemalt ühest raamatupidamises ja/või auditeerimises pädevast sõltumatust liikmest.
Public interest entities shall have an audit committee,composed of non-executive members of the administrative body or members of the supervisory body of the audited entity with at least , one independent member with competence in accounting and/or auditing.
Liikmesriigid võivad sätestada, et avaliku huvi üksustel peab olema revisjonikomisjon, mis koosneb auditeeritava üksuse haldusorgani liikmetest, kes ei kuulu juhtkonda, või auditeeritava üksuse järelevalveorgani liikmetest ning vähemalt ühest raamatupidamises ja/või auditeerimises pädevast sõltumatust liikmest.
Member States may provide that public interest entities must have an audit committee, composed of non-executive members of the administrative body or members of the supervisory body of the audited entity with at least one independent member with competence in accounting and/or auditing.
ARTIKLI 39 LÕIGE 1 A (uus)
ARTICLE 39, PARAGRAPH 1 A (new)
Kui liikmesriik otsustab, et revisjonikomisjoni olemasolu ei ole kohustuslik, siis peab ta esitama komisjonile põhjendatud seisukoha, et nende siseriiklik korraldus tagab samaväärse kindluse.
Where a Member State elects not to make audit committees compulsory, it shall satisfy the Commission by means of a reasoned statement that its national arrangements provide for equivalent safeguards.
ARTIKLI 39 LÕIKED 2 JA 3
ARTICLE 39, PARAGRAPHS 2 and 3
Kui liikmesriik otsustab, et revisjonikomisjoni olemasolu on kohustuslik, siis on revisjonikomisjoni ülesanded muu hulgas:
Where a Member State elects to make audit committees compulsory, the audit committee shall inter alia:
b) jälgida ettevõtte sisekontrolli tõhusust, vajadusel siseauditit ja riskijuhtimise süsteeme;
(b)monitor the effectiveness of the company’s internal control, internal audit where applicable, and risk management systems;
d) kontrollida ja jälgida audiitori või audiitorühingu sõltumatust ja eelkõige nende poolt auditeeritavale üksusele lisateenuste osutamist;
(d) review and monitor the independence of the statutory auditor or audit firm and in particular the provision of additional services to the audited entity;
Kui liikmesriik otsustab, et revisjonikomisjoni olemasolu on kohustuslik, siis peab audiitor või audiitorühing andma revisjonikomisjonile aru kohustuslikust auditist tulenevatest põhiküsimustest, eelkõige olulistest nõrkustest finantsaruandluse protsessiga seotud sisekontrollis, ning abistama revisjonikomisjoni ülesannete täitmisel.
Where a Member State elects to make audit committees compulsory, the statutory auditor or audit firm must report to the audit committee on key matters arising from the statutory audit, in particular on material weaknesses in internal control in relation to the financial reporting process, and shall assist the audit committee in fulfilling its tasks.
ARTIKLI 40 LÕIKE 1 PUNKTID A, B ja C
ARTICLE 40, PARAGRAPH 1, POINTS A, B and C
Lisaks artiklites 23 ja 24 ettenähtud sätetele tagavad liikmesriigid , et:
In addition to the provisions laid down in Articles 23 and 24 Member States shall ensure that:
Lisaks artiklites 23 ja 24 ettenähtud sätetele tagab iga liikmesriik , et avaliku huvi üksustes kohustuslikku auditeerimist teostav audiitor või audiitorühing :
In addition to the provisions laid down in Articles 23 and 24, every Member State shall ensure that the statutory auditor or audit firm that carries out statutory audit(s) of public interest entities:
a) audiitor või audiitorühing teavitab auditeeritava üksuse revisjonikomisjoni igal aastal tema sõltumatust ohustavatest riskidest ning nende vähendamiseks rakendatud kaitsemeetmetest, samuti pakutavatest lisateenustest, ning arutab need küsimused revisjonikomisjoniga läbi;
(a) the statutory auditor or audit firm shall annually disclose to and discuss with the audit committee of the audited entity threats to their independence and the safeguards applied to mitigate those threats, as well as the additional services provided;
a) kinnitab igal aastal ja vastavalt liikmesriigi õigusele kirjalikult oma sõltumatust avaliku huvi üksustest nimetatud üksuse vastutava(te)le isiku(te)le või osakonnale;
(a) annually confirms in writing to the responsible person(s) or department within the entity, according to the law of that Member State , their independence from the audited public interest entity;
b) audiitor või audiitorühing kinnitab ühtlasi igal aastal auditeeritava üksuse revisjonikomisjonile kirjalikult oma sõltumatust;
(b) the statutory auditor or audit firm shall also annually confirm in writing their independence to the audit committee of the audited entity;
b) teavitab igal aastal ja vastavalt liikmesriigi õigusele nimetatud üksuse vastutavat isikut/vastutavaid isikuid või osakonda kõikidest auditeeritavale üksusele osutatud lisateenustest ning
(b) annually discloses to the responsible person(s) or department within the entity, according to the law of that Member State, any additional services provided to the audited entity, and
c) audiitorühingu nimel kohustusliku auditi läbiviimise eest vastutav audiitor või peamine auditeerimispartner vahetatakse välja hiljemalt viieaastase ajavahemiku järel või teise võimalusena vahetatakse välja audiitorühing hiljemalt seitsmeaastase ajavahemiku järel; uito
(c) the statutory auditor or the key audit partner responsible for carrying out the statutory audit on behalf of the audit firm, shall rotate from the statutory audit engagement within a maximum period of five years, or alternatively, the audit firm shall rotate within a maximum period of seven years;
c) arutab vastavalt selle liikmesriigi õigusele nimetatud üksuse vastutava(te) isiku(te)ga või osakonnaga kõiki audiitori või audiitorühingu poolt vastavalt artikli 22 lõikele 2 dokumenteeritud asjaolusid, mis ohustavad audiitori või audiitorühingu sõltumatust ning arutab nende ohtude leevendamiseks rakendatud meetmeid;
(c) discusses with the responsible person(s) or department within the entity, according to the law of that Member State any threats to the independence of the statutory auditor or audit firm and the safeguards applied to mitigate those threats as documented by the statutory auditor or audit firm pursuant to Article 22(2);
ARTIKLI 40 LÕIGE 1 A (uus)
ARTICLE 40, PARAGRAPH 1 A (new)