natgillin/translations-raw huggingface dataset:
‘market maker’ means a person who holds himself out on the financial markets on a continuous basis as being willing to deal on own account by buying and selling financial instruments against his proprietary capital at prices defined by him;
„ustvarjalec trga“ je oseba, ki stalno deluje na finančnih trgih za svoj račun, tako da je vedno pripravljen prodati in kupiti finančne instrumente iz sredstev lastnega kapitala in po cenah, ki jih sam opredeli;
‘credit institution’ means an undertaking as defined in Article 1(1)(a) of Directive 2000/12/EC of the European Parliament and of the Council of 20 March 2000 relating to the taking up and pursuit of the business of credit institutions [13];
„kreditna institucija“ je podjetje, kakor je opredeljeno v členu 1(1)(a) Direktive 2000/12/ES Evropskega parlamenta in Sveta z dne 20. marca 2000 o začetku opravljanja in opravljanju dejavnosti kreditnih institucij [13];
‘securities issued in a continuous or repeated manner’ means debt securities of the same issuer on tap or at least two separate issues of securities of a similar type and/or class.
„vrednostni papirji izdani na neprekinjen in ponavljajoč način“ so dolžniški vrednostni papirji istega izdajatelja, katerih izdajanje je neprekinjeno, ali vsaj dve ločeni izdaji vrednostnih papirjev podobnega tipa in/ali razreda.
For the purposes of the definition of ‘controlled undertaking’ in paragraph 1(f)(ii), the holder's rights in relation to voting, appointment and removal shall include the rights of any other undertaking controlled by the shareholder and those of any natural person or legal entity acting, albeit in its own name, on behalf of the shareholder or of any other undertaking controlled by the shareholder.
Za namene opredelitve pojma „odvisno podjetje“, navedenega v odstavku 1(f)(ii), pravice imetnika v zvezi z glasovanjem, imenovanjem in odstavitvijo vključujejo pravice katerega koli drugega podjetja, ki ga nadzoruje delničar in pravice vseh fizičnih in pravnih oseb, ki delujejo bodisi v svojem imenu, v imenu delničarja ali katerega koli drugega podjetja, ki ga nadzoruje delničar.
In order to take account of technical developments on financial markets and to ensure the uniform application of paragraph 1, the Commission shall, in accordance with the procedure referred to in Article 27(2), adopt implementing measures concerning the definitions set out in paragraph 1.
Da bi lahko upoštevala tehnični razvoj finančnih trgov in zagotavljala enotno uporabo odstavka 1, Komisija v skladu s postopkom iz člena 27(2) sprejme izvedbene ukrepe v zvezi z opredelitvami iz odstavka 1.
The Commission shall, in particular:
Komisija zlasti:
establish, for the purposes of paragraph 1(i)(ii), the procedural arrangements in accordance with which an issuer may make the choice of the home Member State;
za namene odstavka 1(i)(ii), določi postopke, po katerih lahko izdajatelj izbere matično državo članico;
adjust, where appropriate for the purposes of the choice of the home Member State referred to in paragraph 1(i)(ii), the three-year period in relation to the issuer's track record in the light of any new requirement under Community law concerning admission to trading on a regulated market;
za namene izbire matične države članice iz odstavka 1(i)(ii), po potrebi prilagodi triletno obdobje v zvezi z izdajateljivim zgodovinskim zapisom poslovanja glede na nove zahteve zakonodaje Skupnosti glede sprejema v trgovanje na reguliranem trgu;
establish, for the purposes of paragraph 1(l), an indicative list of means which are not to be considered as electronic means, thereby taking into account Annex V to Directive 98/34/EC of the European Parliament and of the Council of 22 June 1998 laying down a procedure for the provision of information in the field of technical standards and regulations [14].
za namene odstavka 1(1) določi okviren seznam sredstev, ki ne spadajo med elektronska sredstva, ob upoštevanju Priloge V k Direktivi 98/34/ES Evropskega parlamenta in Sveta z dne 22. junija 1998 o določitvi postopka za zbiranje informacij na področju tehničnih standardov in predpisov [14].
Integration of securities markets
Povezovanje trgov vrednostnih papirjev
The home Member State may make an issuer subject to requirements more stringent than those laid down in this Directive.
Matična država članica lahko izdajatelju postavi strožje zahteve, kakor so določene v tej direktivi.
The home Member State may also make a holder of shares, or a natural person or legal entity referred to in Articles 10 or 13, subject to requirements more stringent than those laid down in this Directive.
Prav tako lahko matična država članica imetniku delnic ali fizični ali pravni osebi iz členov 10 ali 13 postavi strožje zahteve, kakor so določene v tej direktivi.
A host Member State may not:
Država članica gostiteljica ne sme:
as regards the admission of securities to a regulated market in its territory, impose disclosure requirements more stringent than those laid down in this Directive or in Article 6 of Directive 2003/6/EC;
pri sprejemu vrednostnih papirjev v trgovanje na reguliranem trgu na svojem ozemlju, uvesti strožjih zahtev glede razkritja, kakor so določene v tej direktivi ali v členu 6 Direktive 2003/6/ES;
as regards the notification of information, make a holder of shares, or a natural person or legal entity referred to in Articles 10 or 13, subject to requirements more stringent than those laid down in this Directive.
v zvezi z obveščanjem o informacijah, za imetnike delnic ali fizične ali pravne osebe iz členov 10 ali 13 določiti strožjih zahtev kakor so določene v tej direktivi.
PERIODIC INFORMATION
PERIODIČNE INFORMACIJE
Annual financial reports
Letna računovodska poročila
The issuer shall make public its annual financial report at the latest four months after the end of each financial year and shall ensure that it remains publicly available for at least five years.
Izdajatelj najpozneje štiri mesece po koncu vsakega poslovnega leta objavi svoje letno računovodsko poročilo in zagotovi, da je javno dostopno najmanj pet let.
The annual financial report shall comprise:
Letno računovodsko poročilo vsebuje:
the audited financial statements;
revidirane računovodske izkaze,
the management report; and
poročilo uprave in
statements made by the persons responsible within the issuer, whose names and functions shall be clearly indicated, to the effect that, to the best of their knowledge, the financial statements prepared in accordance with the applicable set of accounting standards give a true and fair view of the assets, liabilities, financial position and profit or loss of the issuer and the undertakings included in the consolidation taken as a whole and that the management report includes a fair review of the development and performance of the business and the position of the issuer and the undertakings included in the consolidation taken as a whole, together with a description of the principal risks and uncertainties that they face.
izjave odgovornih oseb izdajatelja, katerih imena in funkcije so jasno navedene, da po njihovem najboljšem vedenju računovodska poročila, ki so bila pripravljena v skladu z veljavnimi računovodskimi standardi, podajajo resnično in pošteno sliko sredstev, obveznosti, finančnega položaja ter dobiček ali izgubo izdajatelja in vseh podjetij vključenih v konsolidacijo, in da poročilo uprave vsebuje pošten pregled razvoja in poslovanja ter stanja izdajatelja in vseh podjetij, vključenih v konsolidacijo, skupaj z opisom glavnih tveganj in negotovosti, s katerimi se srečujejo.
Where the issuer is required to prepare consolidated accounts according to the Seventh Council Directive 83/349/EEC of 13 June 1983 on consolidated accounts [15], the audited financial statements shall comprise such consolidated accounts drawn up in accordance with Regulation (EC) No 1606/2002 and the annual accounts of the parent company drawn up in accordance with the national law of the Member State in which the parent company is incorporated.Where the issuer is not required to prepare consolidated accounts, the audited financial statements shall comprise the accounts prepared in accordance with the national law of the Member State in which the company is incorporated.
Kjer mora izdajatelj pripraviti konsolidirane računovodske izkaze v skladu z Sedmo direktivo Sveta 83/349/EGS z dne 13. junija 1983 o konsolidiranih računovodskih izkazih [15], revidirani računovodski izkazi vključujejo takšne konsolidirane računovodske izkaze, ki so sestavljeni v skladu z Uredbo (ES) št. 1606/2002, in letne računovodske izkaze matičnega podjetja, sestavljene v skladu z nacionalno zakonodajo države članice, v kateri je bila ustanovljena matična družba.Kjer izdajatelju ni treba pripraviti konsolidiranih računovodskih izkazov, so revidirani računovodski izkazi pripravljeni v skladu z nacionalnim zakonom države članice, v kateri je bila družba ustanovljena.
The financial statements shall be audited in accordance with Articles 51 and 51a of the Fourth Council Directive 78/660/EEC of 25 July 1978 on the annual accounts of certain types of companies [16] and, if the issuer is required to prepare consolidated accounts, in accordance with Article 37 of Directive 83/349/EEC.The audit report, signed by the person or persons responsible for auditing the financial statements, shall be disclosed in full to the public together with the annual financial report.
Računovodski izkazi se revidirajo v skladu s členoma 51 in 51a Četrte direktive Sveta 78/660/EGS z dne 25. julija 1978 o letnih računovodskih izkazih nekaterih vrst družb [16] in v primeru, da mora izdajatelj pripraviti konsolidirane računovodske izkaze, v skladu s členom 37 Direktive 83/349/EGS.Revizijsko poročilo, ki ga podpiše oseba ali več oseb, odgovornih za revizijo računovodskih izkazov, se skupaj z letnim računovodskim poročilom v celoti razkrije javnosti.
The management report shall be drawn up in accordance with Article 46 of Directive 78/660/EEC and, if the issuer is required to prepare consolidated accounts, in accordance with Article 36 of Directive 83/349/EEC.
Poročilo uprave se pripravi v skladu s členom 46 Direktive 78/660/EGS in v primeru, da mora izdajatelj pripraviti konsolidirane računovodske izkaze, v skladu s členom 36 Direktive 83/349/EGS.
The Commission shall, in accordance with the procedure referred to in Article 27(2), adopt implementing measures in order to take account of technical developments in financial markets and to ensure the uniform application of paragraph 1.
Komisija v skladu s postopkom iz člena 27(2) sprejme izvedbene ukrepe z namenom upoštevanja tehničnega razvoja finančnih trgov in zagotovitve enotne uporabe odstavka 1.
The Commission shall in particular specify the technical conditions under which a published annual financial report, including the audit report, is to remain available to the public.
Komisija zlasti določi tehnične pogoje, pod katerimi objavljeno letno računovodsko poročilo, vključno z revizijskim poročilom, ostane dostopno javnosti.
Where appropriate, the Commission may also adapt the five-year period referred to in paragraph 1.
Po potrebi lahko Komisija prilagodi petletno obdobje iz odstavka 1.
Half-yearly financial reports
Polletna računovodska poročila
The issuer of shares or debt securities shall make public a half-yearly financial report covering the first six months of the financial year as soon as possible after the end of the relevant period, but at the latest two months thereafter.
Izdajatelj delnic ali dolžniških vrednostnih papirjev objavi polletno računovodsko poročilo za prvih šest mesecev poslovnega leta čimprej po koncu tega obdobja, vendar najpozneje dva meseca po tem obdobju.
The issuer shall ensure that the half-yearly financial report remains available to the public for at least five years.
Izdajatelj zagotovi, da je polletno računovodsko poročilo dostopno javnosti še najmanj pet let.
The half-yearly financial report shall comprise:
Polletno računovodsko poročilo vsebuje:
the condensed set of financial statements;
povzetke računovodskih izkazov,
an interim management report; and
vmesno poročilo uprave in
statements made by the persons responsible within the issuer, whose names and functions shall be clearly indicated, to the effect that, to the best of their knowledge, the condensed set of financial statements which has been prepared in accordance with the applicable set of accounting standards gives a true and fair view of the assets, liabilities, financial position and profit or loss of the issuer, or the undertakings included in the consolidation as a whole as required under paragraph 3, and that the interim management report includes a fair review of the information required under paragraph 4.
izjave odgovornih oseb izdajatelja, katerih imena in funkcije so jasno navedene, da po njihovi najboljši vednosti povzetek računovodskih izkazov, ki so bili pripravljeni v skladu z veljavnimi računovodskimi standardi, podaja resnično in pošteno sliko sredstev, obveznosti, finančnega položaja ter dobiček ali izgubo izdajatelja in vseh podjetij vključenih v konsolidacijo, kakor to določajo zahteve odstavka 3, in da vmesno poročilo uprave vključuje pošten pregled informacij, kakor to določajo zahteve odstavka 4.
Where the issuer is required to prepare consolidated accounts, the condensed set of financial statements shall be prepared in accordance with the international accounting standard applicable to the interim financial reporting adopted pursuant to the procedure provided for under Article 6 of Regulation (EC) No 1606/2002.
Kadar mora izdajatelj pripraviti konsolidirane računovodske izkaze, mora biti povzetek računovodskih izkazov sestavljen v skladu z mednarodnimi računovodskimi standardi, ki se uporabljajo za vmesno računovodsko poročanje, sprejetimi v skladu s postopkom iz člena 6 Uredbe (ES) št. 1606/2002.
Where the issuer is not required to prepare consolidated accounts, the condensed set of financial statements shall at least contain a condensed balance sheet, a condensed profit and loss account and explanatory notes on these accounts.
Kadar izdajatelju ni treba pripraviti konsolidiranih računovodskih izkazov, mora povzetek računovodskih izkazov vsebovati vsaj povzetek bilance stanja in povzetek izkaza poslovnega izida z ustreznimi pojasnili k tem izkazom.
In preparing the condensed balance sheet and the condensed profit and loss account, the issuer shall follow the same principles for recognising and measuring as when preparing annual financial reports.
Pri pripravi povzetka bilance stanja in povzetka izkaza poslovnega izida izdajatelj sledi istim načelom prepoznavanja in merjenja kot pri pripravi letnih računovodskih poročil.
The interim management report shall include at least an indication of important events that have occurred during the first six months of the financial year, and their impact on the condensed set of financial statements, together with a description of the principal risks and uncertainties for the remaining six months of the financial year.
Vmesno poročilo uprave vključuje najmanj navedbe pomembnih dogodkov v prvih šestih mesecih poslovnega leta in njihove vplive na povzetek računovodskih izkazov, skupaj z opisom glavnih tveganj in negotovosti za preostalih šest mesecev poslovnega leta.
For issuers of shares, the interim management report shall also include major related parties transactions.
Pri izdajateljih delnic vmesno poročilo uprave vključuje tudi najpomembnejše transakcije s povezanimi osebami.
If the half-yearly financial report has been audited, the audit report shall be reproduced in full.
Če je bilo polletno računovodsko poročilo revidirano, se priloži kopija celotnega revizijskega poročila.
The same shall apply in the case of an auditors' review.
Isto velja za revizorjev pregled.
If the half-yearly financial report has not been audited or reviewed by auditors, the issuer shall make a statement to that effect in its report.
Če revizorji polletnega računovodskega poročila niso revidirali ali pregledali, se to navede v poročilu.
The Commission shall, in accordance with the procedure referred to in Article 27(2), adopt implementing measures in order to take account of technical developments on financial markets and to ensure the uniform application of paragraphs 1 to 5 of this Article.
Komisija v skladu s postopkom iz člena 27(2) sprejme izvedbene ukrepe da bi upoštevala tehnični razvoj finančnih trgov in zagotavljala enotno uporabo odstavkov 1 do 5 tega člena.
specify the technical conditions under which a published half-yearly financial report, including the auditors' review, is to remain available to the public;
določi tehnične pogoje, pod katerimi polletno računovodsko poročilo, vključno z revizijskim počilom, ostane dostopno javnosti;
clarify the nature of the auditors' review;
pojasni naravo revizorskega pregleda;
specify the minimum content of the condensed balance sheet and profit and loss accounts and explanatory notes on these accounts, where they are not prepared in accordance with the international accounting standards adopted pursuant to the procedure provided for under Article 6 of Regulation (EC) No 1606/2002.
določi minimalno vsebino povzetka bilance stanja, izkaza poslovnega izida in pojasnil k tem izkazom, kadar ti niso pripravljeni v skladu z mednarodnimi računovodskimi standardi, sprejetimi v skladu s postopkom iz člena 6 Uredbe (ES) št. 1606/2002.
Interim management statements
Vmesna poročila uprave
Without prejudice to Article 6 of Directive 2003/6/EC, an issuer whose shares are admitted to trading on a regulated market shall make public a statement by its management during the first six-month period of the financial year and another statement by its management during the second six-month period of the financial year.
Ne glede na člen 6 Direktive 2003/6/ES, izdajatelj, katerega delnice so sprejete v trgovanje na reguliranem trgu, v obdobju prvih šestih mesecev poslovnega leta, objavi poročilo svoje uprave; v obdobju drugih šestih mesecev poslovnega leta objavi tudi drugo poročilo uprave.
Such statement shall be made in a period between ten weeks after the beginning and six weeks before the end of the relevant six-month period.
Ta poročila se sestavijo v obdobju desetih tednov po začetku in šestih tednov pred koncem relevantnega šestmesečnega obdobja.
It shall contain information covering the period between the beginning of the relevant six-month period and the date of publication of the statement.
Vsebujejo informacije, ki zajemajo obdobje od začetka relevantnega šestmesečnega obdobja do datuma objave poročila.
Such a statement shall provide:
To poročilo vsebuje:
an explanation of material events and transactions that have taken place during the relevant period and their impact on the financial position of the issuer and its controlled undertakings, and
razlago materialno pomembnih dogodkov in transakcij, ki so potekali v relevantnem obdobju in njihov vpliv na finančno stanje izdajatelja in njegovih odvisnih podjetij ter
a general description of the financial position and performance of the issuer and its controlled undertakings during the relevant period.
splošen opis finančnega stanja in poslovanja izdajatelja ter njegovih odvisnih podjetij v relevantnem obdobju.
Issuers which, under either national legislation or the rules of the regulated market or of their own initiative, publish quarterly financial reports in accordance with such legislation or rules shall not be required to make public statements by the management provided for in paragraph 1.
Izdajatelji, ki bodisi po nacionalni zakonodaji bodisi po predpisih reguliranega trga ali na lastno pobudo objavljajo četrtletna računovodska poročila v skladu s to zakonodajo ali predpisi, niso dolžni javno objavljati poročil uprave, predvidenih v odstavku 1.
The Commission shall provide a report to the European Parliament and the Council by 20 January 2010 on the transparency of quarterly financial reporting and statements by the management of issuers to examine whether the information provided meets the objective of allowing investors to make an informed assessment of the financial position of the issuer.
Komisija do 20. januarja 2010 predloži Svetu in Evropskemu parlamentu poročilo o preglednosti četrtletnih računovodskih poročil in poročil uprave izdajatelja, v pregled ali posredovane informacije vlagateljem omogočajo informirano presojo finančnega stanja izdajatelja.
Such a report shall include an impact assessment on areas where the Commission considers proposing amendments to this Article.
To poročilo vključuje oceno vplivov na področja, na katerih namerava Komisija predlagati spremembe tega člena.
Responsibility and liability
Odgovornost in obveznosti
Member States shall ensure that responsibility for the information to be drawn up and made public in accordance with Articles 4, 5, 6 and 16 lies at least with the issuer or its administrative, management or supervisory bodies and shall ensure that their laws, regulations and administrative provisions on liability apply to the issuers, the bodies referred to in this Article or the persons responsible within the issuers.
Države članice zagotovijo, da so za sestavo informacij in objavljanje v skladu s členi 4, 5, 6 in 16 odgovorni vsaj izdajatelj, njegovi upravni, poslovodni ali nadzorni organi, ter zagotovijo, da se njihovi zakoni in drugi predpisi o odgovornosti uporabljajo za izdajatelje, za organe iz tega člena ali odgovorne osebe izdajateljev.
Articles 4, 5 and 6 shall not apply to the following issuers:
Členi 4, 5, in 6 se ne uporabljajo za naslednje izdajatelje:
a State, a regional or local authority of a State, a public international body of which at least one Member State is a member, the ECB, and Member States' national central banks whether or not they issue shares or other securities; and
državo, regionalne ali lokalne državne organe, javne mednarodne organe, v katerem sodeluje vsaj ena država članica, ECB in nacionalne centralne banke držav članic, če delnice in druge vrednostne papirje izdajajo ali ne; in
an issuer exclusively of debt securities admitted to trading on a regulated market, the denomination per unit of which is at least EUR 50000 or, in the case of debt securities denominated in a currency other than Euro, the value of such denomination per unit is, at the date of the issue, equivalent to at least EUR 50000.
izdajatelje izključno dolžniških vrednostnih papirjev, ki so bili sprejeti v tgrovanje na reguliranem trgu in katerih denominacija na enoto znaša vsaj 50.000 EUR ali za dolžniške vrednostne papirje, denominirane v valuti, ki ni euro, in katerih vrednost denominacije na enoto na dan izdaje je enakovredna vsaj 50.000 EUR.
The home Member State may choose not to apply Article 5 to credit institutions whose shares are not admitted to trading on a regulated market and which have, in a continuous or repeated manner, only issued debt securities provided that the total nominal amount of all such debt securities remains below EUR 100000000 and that they have not published a prospectus under Directive 2003/71/EC.
Matična država članica se lahko odloči, da ne uporabi člena 5 za kreditne institucije, katerih delnice niso sprejete v trgovanje na reguliranem trgu, in ki so izdajale dolžniške vrednostne papirje na neprekinjen ali ponavljajoč način, izključno pod pogojem, da je skupna nominalna vrednost vseh teh dolžniških vrednostnih papirjev nižja od 100.000.000 EUR in da institucija ni objavila prospekta v skladu z Direktivo 2003/71/ES.
The home Member State may choose not to apply Article 5 to issuers already existing at the date of the entry into force of Directive 2003/71/EC which exclusively issue debt securities unconditionally and irrevocably guaranteed by the home Member State or by one of its regional or local authorities, on a regulated market.
Matična država članica se lahko odloči, da ne uporabi člena 5 za izdajatelje, ki so z dnem začetka veljavnosti Direktive 2003/71/ES že obstajali in ki izdajajo izključno dolžniške vrednostne papirje, za katere brezpogojno in nepreklicno jamči matična država članica ali njeni regionalni ali lokalni organi, na reguliranem trgu.
ONGOING INFORMATION
TEKOČE INFORMACIJE
Information about major holdings
Informacije o pomembnem lastniškem deležu