natgillin/translations-raw huggingface dataset:
Liikmesriigid tagavad, et audiitor või peamine auditeerimispartner, kes vastutab audiitorühingu nimel kohustusliku auditi läbiviimise eest, vahetub pärast iga maksimaalselt seitsmeaastast perioodi pärast ametisse määramise kuupäeva ning et ta võib uuesti auditeeritava üksuse auditeerimisel osaleda pärast vähemalt kaheaastast vaheaega.
Member States shall ensure that at least the statutory auditor or the key audit partner responsible for carrying out the statutory audit on behalf of the statutory auditor or audit firm 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.
Liikmesriigid, kus käesoleva direktiivi jõustumise kuupäeval kehtib audiitori sunduslik vahetumine, võivad täiendavalt nõuda, et audiitor või audiitorühing vahetub vähemalt kaheks aastaks pärast iga maksimaalselt seitsmeaastast perioodi, tingimusel, et kui audiitorühing vahetub, vahetub ka audiitor või peamine auditeerimispartner, kes vastutab audiitorühingu nimel kohustusliku auditi läbiviimise eest.
Member States that have a mandatory system of external rotation of the statutory auditor in place on the date when this Directive comes into force may additionally require that the statutory auditor or audit firm shall rotate within a maximum period of seven years for at least two years, provided that when the audit firm rotates, the statutory auditor or the key audit partner responsible for carrying out the statutory audit on behalf of the audit firm also rotates from the statutory audit engagement.
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
Nõuandev komisjon istungil teada andmise kuupäev
Commission asked for its opinion date announced in plenary
Charlotte Cederschiöld, Mia De Vits, Bert Doorn, Janelly Fourtou, Evelyne Gebhardt, Małgorzata Handzlik, Malcolm Harbour, Anna Hedh, Edit Herczog, Anneli Jäätteenmäki, Henrik Dam Kristensen, Alexander Lambsdorff, Kurt Lechner, Lasse Lehtinen, Manuel Medina Ortega, Zita Pleštinská, Zuzana Roithová, Luisa Fernanda Rudi Ubeda, Heide Rühle, Andreas Schwab, József Szájer, Jacques Toubon, Barbara Weiler, Phillip Whitehead
Charlotte Cederschiöld, Mia De Vits, Bert Doorn, Janelly Fourtou, Evelyne Gebhardt, Małgorzata Handzlik, Malcolm Harbour, Anna Hedh, Edit Herczog, Anneli Jäätteenmäki, Henrik Dam Kristensen, Alexander Lambsdorff, Kurt Lechner, Lasse Lehtinen, Manuel Medina Ortega, Zita Pleštinská, Zuzana Roithová, Luisa Fernanda Rudi Ubeda, Heide Rühle, Andreas Schwab, József Szájer, Jacques Toubon, Barbara Weiler, Phillip Whitehead
Jean-Claude Fruteau, Benoît Hamon, Bogusław Liberadzki, Joseph Muscat, Alexander Stubb
Jean-Claude Fruteau, Benoît Hamon, Bogusław Liberadzki, Joseph Muscat, Alexander Stubb
ettepaneku kohta 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
the 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
Tööstuse, teadusuuringute ja energeetikakomisjon palub vastutaval õiguskomisjonil lisada oma raportisse järgmised muudatusettepanekud:
The Committee on Industry, Research and Energy calls on the Committee on Legal Affairs, as the committee responsible, to incorporate the following amendments in its report:
A problem arises in that the International Standards on Auditing (ISAs) developed by the accounting profession are still incomplete, are too soft and also are, to some extent, still in the process of being revised.
A problem arises in that the International Standards on Auditing (ISAs) developed by the accounting profession are still incomplete, are too soft and also are, to some extent, still in the process of being revised.
The Member States should, therefore, be at liberty to impose more exacting auditing standards at national level if they consider it necessary to do so.
The Member States should, therefore, be at liberty to impose more exacting auditing standards at national level if they consider it necessary to do so.
In particular, the Member States should also be able to introduce at national level auditing standards of this kind which do not relate to the scope of the statutory audit.
In particular, the Member States should also be able to introduce at national level auditing standards of this kind which do not relate to the scope of the statutory audit.
On the other hand, care must be taken to ensure that Member States do not impose even less stringent auditing standards than the ISAs .
On the other hand, care must be taken to ensure that Member States do not impose even less stringent auditing standards than the ISAs .
ARTIKLI 2 PUNKT 11
ARTICLE 2, PARAGRAPH 1, POINT (11)
11) avaliku huvi üksused - üksused , millel on avaliku huvi seisukohast oluline tähtsus nende äritegevuse laadi, suuruse ja töötajate arvu tõttu, eelkõige liikmesriigi õigusega reguleeritud äriühingud , mille väärtpaberitega on lubatud kaubelda iga liikmesriigi reguleeritud turul nõukogu direktiivi 93/22/EMÜ artikli 1 lõike 13 tähenduses , pangad ja muud rahaasutused ning kindlustusseltsid .
(11) "Public interest entities" means entities that are of significant public relevance because of the nature of their business, their size or their number of employees, in particular companies governed by the law of a Member State whose securities are admitted to trading on a regulated market of any Member State within the meaning of Article 1(13) of Council Directive 93/22/EEC , banks and other financial institutions and insurance undertakings .
11) avaliku huvi üksused - liikmesriigi õigusega reguleeritud üksused , mille väärtpaberitega on lubatud kaubelda iga liikmesriigi reguleeritud turul nõukogu direktiivi 93/22/EMÜ artikli 1 lõike 13 tähenduses.
(11) "Public interest entities" means entities governed by the law of a Member State, whose securities are admitted to trading on a regulated market of any Member State, within the meaning of Article 1(13) of Council Directive 93/22/EEC.
The definition included in the proposal is too broad and vague, thereby lacking the necessary legal certainty, fundamental when assessing the exact scope of the Directive.
The definition included in the proposal is too broad and vague, thereby lacking the necessary legal certainty, fundamental when assessing the exact scope of the Directive.
Therefore only publicly listed companies should be considered to be public interest entities, since listed companies are characterised by anonymous shareholders or debenture holders, who only have access to publicly available information.
Therefore only publicly listed companies should be considered to be public interest entities, since listed companies are characterised by anonymous shareholders or debenture holders, who only have access to publicly available information.
Non-listed banks and other financial institutions and insurance undertakings should not be included in the scope of the definition since such entities are already subject to more than adequate supervision.
Non-listed banks and other financial institutions and insurance undertakings should not be included in the scope of the definition since such entities are already subject to more than adequate supervision.
Liikmesriigid tagavad, et audiitor või audiitorühing on kohustusliku auditi läbiviimisel auditeeritavast üksusest sõltumatu ega ole mingil viisil seotud auditeeritava üksuse juhtimisotsustega.
Member States shall ensure that when carrying out a statutory audit, a statutory auditor or the audit firm is independent from the audited entity and is not in any way involved in management decisions of the audited entity.
Liikmesriigid võivad võtta sõltumatuse tagamiseks asjakohaseid meetmeid.
Member States may take appropriate measures to ensure independence.
In order to take the peculiarities of national systems into account and offer the possibility of responding flexibly to special circumstances, Member States must retain the right to take appropriate measures to ensure the independence of statutory auditors and audit firms.
In order to take the peculiarities of national systems into account and offer the possibility of responding flexibly to special circumstances, Member States must retain the right to take appropriate measures to ensure the independence of statutory auditors and audit firms.
ARTIKLI 25 LÕIKE 1 PUNKT B
ARTICLE 25, PARAGRAPH 1, POINT B
b) ei ole mõjutatud ega tingitud lisateenuste pakkumisest auditeeritavale üksusele;
(b) are not influenced or determined by the provision of additional services to the audited entity;
Not necessary rules on fees should be avoided.
Not necessary rules on fees should be avoided.
Whether or not the audit fee is appropriate should be decided by the organs of the audited company.
Whether or not the audit fee is appropriate should be decided by the organs of the audited company.
ARTIKLI 38 LÕIKE 1 PUNKT J
ARTICLE 38, PARAGRAPH 1, POINT J
j) teave partneri töötasu aluste kohta.
(j) information about the basis for the partner remuneration.
The information included in point j) is not necessary to ensure the quality of the statutory audit and it endangers the competition between audit companies.
The information included in point j) is not necessary to ensure the quality of the statutory audit and it endangers the competition between audit companies.
Avaliku huvi üksustel on revisjonikomisjon, mis koosneb auditeeritava üksuse haldusorgani liikmetest, kes ei kuulu selle juhtkonda, või auditeeritava üksuse järelevalveorgani liikmetest , kellest vähemalt üks on raamatupidamises ja/või auditeerimises pädev sõltumatu liige.
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 võib olla revisjonikomisjon.
Public interest entities may have an audit committee .
Liikmesriigid määravad, kas see peaks koosnema auditeeritava üksuse haldusorgani sõltumatutest liikmetest, kes ei kuulu selle juhtkonda, ja/või auditeeritava üksuse järelevalveorgani liikmetest ning liikmetest, kes nimetatakse liikmeks auditeeritava üksuse aktsionäride üldkoosoleku enamuse otsusega.
Member States shall determine whether it should be composed of independent non-executive members of the administrative body and/or the supervisory body of the audited entity and members appointed by a majority decision by the general meeting of shareholders of the audited entity.
Vähemalt üks revisjonikomisjoni liige on raamatupidamises ja/või auditeerimises pädev sõltumatu liige.
At least one member of the audit committee shall be independent with competence in accounting and/or auditing.
Audit committees should remain part of national codes and should not be prescribed in a Directive at EU level.
Audit committees should remain part of national codes and should not be prescribed in a Directive at EU level.
If audit committees are established they should be composed of non-executive members.
If audit committees are established they should be composed of non-executive members.
ARTIKLI 39 LÕIKE 2 SISSEJUHATAV OSA
ARTICLE 39, PARAGRAPH 2, INTRODUCTORY PART
Revisjonikomisjoni ülesanded võivad olla muu hulgas:
The audit committee may inter alia:
A prescriptive approach as outlined in the Commission proposal would prevent the mission of audit committees changing according to market requirements as such is currently the case.
A prescriptive approach as outlined in the Commission proposal would prevent the mission of audit committees changing according to market requirements as such is currently the case.
For example, if originally the audit committees mission was mainly to review accounts, they are now increasingly involved in decisions regarding the appointing and superseding external auditors, monitoring their independence etc.
For example, if originally the audit committees mission was mainly to review accounts, they are now increasingly involved in decisions regarding the appointing and superseding external auditors, monitoring their independence etc.
Therefore audit committees should remain part of national codes and should not be prescribed in a Directive at EU level.
Therefore audit committees should remain part of national codes and should not be prescribed in a Directive at EU level.
ARTIKLI 39 LÕIGE 3
ARTICLE 39, PARAGRAPH 3
Audiitor või audiitorühing võib revisjonikomisjonile aru anda kohustuslikust auditist tulenevatest põhiküsimustest, eelkõige olulistest nõrkustest finantsaruandluse protsessiga seotud sisekontrollis, ning võib abistada revisjonikomisjoni ülesannete täitmisel.
The statutory auditor or audit firm may 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 may assist the audit committee in fulfilling its tasks.
ARTIKLI 40 LÕIKE 1 PUNKT C
ARTICLE 40, PARAGRAPH 1, 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 ; 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) audiitorühingu nimel kohustusliku auditi läbiviimise eest vastutav audiitor või peamine auditeerimispartner vahetatakse välja hiljemalt seitsme aasta möödumisel tema ametisse nimetamisest ning tal lubatakse uuesti osaleda auditeeritava üksuse auditeerimisel pärast kaheaastast ajavahemikku;
(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 seven years after the date of appointment and shall be allowed to participate in the audit of the audited entity again after a period of two years ;
A system of external rotation of auditors will increase costs particularly for small listed companies.
A system of external rotation of auditors will increase costs particularly for small listed companies.
It is largely accepted and empirical evidence shows that in such a system, the quality of the audit could decrease, the new auditor lacking knowledge of the history of the company and experience with its operation.
It is largely accepted and empirical evidence shows that in such a system, the quality of the audit could decrease, the new auditor lacking knowledge of the history of the company and experience with its operation.
Extending the partner rotation period from five to seven years responds to the needs of the smaller member states.
Extending the partner rotation period from five to seven years responds to the needs of the smaller member states.
This provision is also consistent with the requirements of the EU Recommendation on Auditor Independence adopted in 2002.
This provision is also consistent with the requirements of the EU Recommendation on Auditor Independence adopted in 2002.
More flexible provisions on who may govern a system of public oversight are necessary.
More flexible provisions on who may govern a system of public oversight are necessary.
ARTIKLI 50 LÕIKE 1 PUNKT B
ARTICLE 50, PARAGRAPH 1, POINT B
Artikli 45 lõige 2a (uus) (direktiiv 78/660/EMÜ)
Article 45, paragraph 2a (new) (Directive 78/660/EEC)
b) Artikli 44 lõige 1 asendatakse järgmisega :
b) Article 44(1) shall be replaced by the following:
b) Artiklisse 45 lisatakse järgmine lõige:
(b) In Article 45 the following paragraph shall be added:
Liikmesriigid võivad üksused, mis ei ole välja lasknud direktiivi 2004/39/EÜ artikli 4 lõike 1 tähenduses reguleeritud turul kauplemiseks lubatud siirdväärtpabereid, vabastada artikli 43 lõike 1 punktis 15 ettenähtud nõude täitmisest."
Member States may exempt entities which have not issued transferable securities admitted to trading on a regulated market within the meaning of Article 4(1) of Directive 2004/39/EC from the requirement laid down in point (15) of Article 43(1)."
The exemption clause does not go far enough.
The exemption clause does not go far enough.
The scope of the directive should be reduced as far as needful to avoid unnecessary regulation.
The scope of the directive should be reduced as far as needful to avoid unnecessary regulation.
It is particularly important to relieve the burden on middle-sized undertakings.
It is particularly important to relieve the burden on middle-sized undertakings.
Consequently, the proposed exemption should be extended to all non-capital-market-oriented companies with share capital.
Consequently, the proposed exemption should be extended to all non-capital-market-oriented companies with share capital.
Other Member States would retain the right to impose more exacting requirements .
Other Member States would retain the right to impose more exacting requirements .
Richard James Ashworth, Ivo Belet, Jan Březina, Jerzy Buzek, Joan Calabuig Rull, Pilar del Castillo Vera, Jorgo Chatzimarkakis, Giles Chichester, Lena Ek, Nicole Fontaine, Adam Gierek, András Gyürk, Fiona Hall, Rebecca Harms, Pia Elda Locatelli, Angelika Niebler, Reino Paasilinna, Pier Antonio Panzeri, Vincent Peillon, Umberto Pirilli, Miloslav Ransdorf, Vladimír Remek, Herbert Reul, Teresa Riera Madurell, Paul Rübig, Britta Thomsen, Catherine Trautmann, Claude Turmes, Nikolaos Vakalis, Alejo Vidal-Quadras Roca, Dominique Vlasto
Richard James Ashworth, Ivo Belet, Jan Březina, Jerzy Buzek, Joan Calabuig Rull, Pilar del Castillo Vera, Jorgo Chatzimarkakis, Giles Chichester, Lena Ek, Nicole Fontaine, Adam Gierek, András Gyürk, Fiona Hall, Rebecca Harms, Pia Elda Locatelli, Angelika Niebler, Reino Paasilinna, Pier Antonio Panzeri, Vincent Peillon, Umberto Pirilli, Miloslav Ransdorf, Vladimír Remek, Herbert Reul, Teresa Riera Madurell, Paul Rübig, Britta Thomsen, Catherine Trautmann, Claude Turmes, Nikolaos Vakalis, Alejo Vidal-Quadras Roca, Dominique Vlasto
Zdzisław Kazimierz Chmielewski, Dorette Corbey, Cristina Gutiérrez-Cortines, Satu Hassi, Wolf Klinz, Peter Liese, Toine Manders, Lambert van Nistelrooij, Francisca Pleguezuelos Aguilar, Vittorio Prodi, John Purvis, Esko Seppänen, Peter Skinner
Zdzisław Kazimierz Chmielewski, Dorette Corbey, Cristina Gutiérrez-Cortines, Satu Hassi, Wolf Klinz, Peter Liese, Toine Manders, Lambert van Nistelrooij, Francisca Pleguezuelos Aguilar, Vittorio Prodi, John Purvis, Esko Seppänen, Peter Skinner
KOM(2004)0177 – C6 0005/2004 – 2004/0065(COD)
COM(2004)0177 – C6 0005/2004 – 2004/0065(COD)
art 251 lg 2 ja art 44 lg 2 (EÜ)
Articles 251 (2) and 44 (2) (g) EC
Maria Berger, Bert Doorn, Monica Frassoni, Giuseppe Gargani, Piia-Noora Kauppi, Kurt Lechner, Klaus-Heiner Lehne, Katalin Lévai, Marcin Libicki, Alain Lipietz, Antonio López-Istúriz White, Antonio Masip Hidalgo, Hans-Peter Mayer, Viktória Mohácsi, Aloyzas Sakalas, Francesco Enrico Speroni, Diana Wallis, Rainer Wieland, Nicola Zingaretti, Jaroslav Zvěřina, Tadeusz Zwiefka
Maria Berger, Bert Doorn, Monica Frassoni, Giuseppe Gargani, Piia-Noora Kauppi, Kurt Lechner, Klaus-Heiner Lehne, Katalin Lévai, Marcin Libicki, Alain Lipietz, Antonio López-Istúriz White, Antonio Masip Hidalgo, Hans-Peter Mayer, Viktória Mohácsi, Aloyzas Sakalas, Francesco Enrico Speroni, Diana Wallis, Rainer Wieland, Nicola Zingaretti, Jaroslav Zvěřina, Tadeusz Zwiefka
Jean-Paul Gauzès, Arlene McCarthy, Toine Manders, Marie Panayotopoulos-Cassiotou, József Szájer
Jean-Paul Gauzès, Arlene McCarthy, Toine Manders, Marie Panayotopoulos-Cassiotou, József Szájer
Euroopa liiklusohutuse tegevusprogramm – liiklusõnnetuste ohvrite arvu vähendamine Euroopa Liidus 2010. aastaks poole võrra: jagatud vastutus
on the European Road Safety Action Programme: Halving the number of road accident victims in the European Union by 2010: A shared responsibility
EXPLANATORY STATEMENT..............................................................................................12
EXPLANATORY STATEMENT..............................................................................................19
Euroopa liiklusohutuse tegevusprogrammi kohta – liiklusõnnetuste ohvrite arvu vähendamine Euroopa Liidus 2010. aastaks poole võrra: jagatud vastutus
on the European Road Safety Action Programme: Halving the number of road accident victims in the European Union by 2010: A shared responsibility
– võttes arvesse komisjoni valget raamatut "Euroopa transpordipoliitika aastani 2010: aeg otsustamiseks" ( KOM(2001)0370 – C5-0658/2001 ) ja oma 12. veebruari resolutsiooni selle kohta
– having regard to the Commission White Paper 'European transport policy for 2010: time to decide' ( COM(2001)0370 ‑ C5-0658/2001 ), and its resolution of 12 February thereon
– võttes arvesse komisjoni teatist “Ohutute ja intelligentsete sõidukite info-ja sidetehnoloogiad” ( KOM(2003)0542 – C5-0658/2001 );
– having regard to the Commission Communication 'Information and Communications Technologies for Safe and Intelligent Vehicles' ( COM(2003)0542 ‑ C5-0658/2001 ),
– võttes arvesse komisjoni teatist KOM(2003)0311 ja oktoobris 2004. aastal avaldatud trükist "20 000 elu päästmine meie teedel";
– having regard to the Commission Communication COM(2003)0311 ) and more recently its publication "Saving 20.000 lives on our roads" of October 2004,
– võttes arvesse komisjoni 6. aprilli 2004. aasta soovitust 2004/345/EÜ liiklusohutuse direktiivide täitmise tagamise kohta;
– having regard to Commission Recommendation 2004/345/EC of 6 April 2004 on enforcement in the field of road safety,
– võttes arvesse 29. jaanuari 2004. aasta Euroopa liiklusohutuse hartat;
- having regard to the European Road Safety Charter of 29 January 2004,
– võttes arvesse transpordi- ja turismikomisjoni aruannet ( A6-0225/2005 ),
– having regard to the report of the Committee on Transport and Tourism ( A6‑0225/2005 ),
A. arvestades, et eesmärk vähendada ELis maanteedel toimuvates liiklusõnnetustes hukkunute arvu 2010. aastaks poole võrra ning Euroopa Komisjoni jätkuvad vaheülevaated on tervitatavad;
A. whereas the target of halving the number of road fatalities in the EU by 2010 as well as the ongoing mid-term reviews by the European Commission are to be welcomed,
B. arvestades, et e-turvalisuse foorum, milles osaleb muljetavaldav arv sidusrühmi, teeb tähtsat tööd;
B. whereas important work is being done by the e-Safety Forum, with the participation of an impressive number of stakeholders,
C. arvestades, et sõidukiirust, alkoholi ja turvavöösid käsitlevate õigusaktide täitmise tagamine peab põhinema teabe vahetamisel parimate tavade kohta;
C. whereas the enforcement of speed, alcohol and seat belt legislation must be based on the exchange of best practices,