natgillin/translations-raw huggingface dataset:
An advisory vote would not entail any obligation either to amend directors' contractual entitlements or to amend the remuneration policy.
Posvetovalno glasovanje ne bi vsebovalo nobene obveznosti niti glede spremembe pogodbenih upravičenosti direktorjev do prejemkov niti glede spremembe politike prejemkov.
Shareholders should also be provided with the information on the basis of which they can hold individual directors accountable for the remuneration they earn or have earned.
Poleg tega bi delničarji morali razpolagati z informacijami, na podlagi katerih bi lahko sprožili odgovornost posameznih direktorjev za prejemke, ki jih zaslužijo ali so jih zaslužili.
Disclosure of the remuneration of individual directors of the company, executive and non-executive or supervisory directors, in the preceding financial year is therefore important to help them appreciate the remuneration in the light of the overall performance of the company.
Razkritje prejemkov posameznih direktorjev družbe, izvršnih kot neizvršnih ter članov uprave ali nadzornega sveta, v predhodnem poslovnem letu, je zato pomembno za oceno prejemkov glede na celotno poslovanje družbe.
Variable remuneration schemes under which directors are remunerated in shares, share options or any other right to acquire shares or to be remunerated on the basis of share price movements, and any substantial change in such schemes, should be subject to the prior approval of the annual general meeting.
Sheme gibljivih prejemkov, v skladu s katerimi direktorji prejmejo plačilo v obliki delnic, delniških opcij ali v obliki katere druge pravice do pridobitve delnic, oziroma na podlagi katerih se prejemki preračunajo glede na gibanje cen delnic, kot vse znatne spremembe teh shem, bi bilo treba predložiti v predhodno odobritev na letni skupščini delničarjev.
The approval should relate to the scheme of remuneration and the rules applied to establish the individual remuneration under the scheme but not to the individual remuneration of directors under the scheme.
Odobritev bi morala biti omejena na shemo prejemkov in na pravila, ki se uporabljajo za določitev posameznih prejemkov v okviru sheme, in ne na posamezne prejemke direktorjev, ki izhajajo iz uporabe te sheme.
In view of the importance attached to the question of remuneration of directors it is appropriate to monitor the implementation of this Recommendation and in case of insufficient implementation to consider further measures,
Zaradi pomembnosti vprašanja prejemkov direktorjev je primerno spremljati izvajanje tega priporočila ter, v primeru nezadostnega izvajanja, preučiti nadaljnje ukrepe –
Scope and definitions
Področje uporabe in opredelitve pojmov
Member States should take all appropriate measures to ensure that listed companies having their registered office in their territory have regard to this Recommendation.
Države članice bi morale sprejeti vse ustrezne ukrepe za zagotovitev, da javne družbe, ki imajo statutarni sedež na njihovem ozemlju, upoštevajo to priporočilo.
They should however duly consider the specific features of collective investment undertakings of the corporate type under the scope of Directive 85/611/EEC.
Vendar pa bi morale ustrezno upoštevati tudi specifične lastnosti kolektivnih naložbenih podjemov v obliki družbe, ki jih ureja Direktiva 85/611/EGS.
Member States should also consider the specific features of collective investment undertakings of the corporate type which are not subject to that Directive and whose sole purpose is the investment of money raised from investors in a diversified range of assets and which do not seek to take legal or managerial control over any of the issuers of its underlying investments.
Države članice bi morale prav tako presoditi specifične lastnosti kolektivnih naložbenih podjemov v obliki družbe, za katere ta direktiva ne velja in katerih edini namen je naložba denarja investitorjev v različne nabore sredstev ter ne poskušajo pridobiti pravnega ali upravljalskega nadzora nad katerim koli izdajateljem osnovnih naložb.
Member States should also take all appropriate measures to ensure that listed companies which are not incorporated in one of the Member States but which have their primary listing on a regulated market established in their territory have regard to the provisions of this Recommendation.
Poleg tega bi morale države članice sprejeti vse ustrezne ukrepe za zagotovitev, da javne družbe, ki niso registrirane v eni od držav članic, vendar pa so njihove delnice primarno uvrščene na organizirani trg vrednostnih papirjev na njihovem ozemlju, upoštevajo določbe tega priporočila.
Member States should ensure that this Recommendation applies to the remuneration of the chief executive officers in circumstances where they are not members of the administrative, managerial and supervisory bodies of a listed company.
Države članice bi morale zagotoviti, da se to priporočilo uporablja za prejemke generalnih direktorjev, v okoliščinah, ko slednji niso člani upravnega, vodstvenega ali nadzornega organa javne družbe.
Definitions for the purposes of this recommendation
Opredelitve pojmov za namene tega priporočila
‘Director’, means any member of the administrative, managerial or supervisory bodies of a listed company.
„Direktor“ pomeni katerega koli člana upravnega, vodstvenega ali nadzornega organa javne družbe.
‘Listed company’, means a company whose securities are admitted to trading on a regulated market within the meaning of Directive 2004/39/EC in one or more Member States.
„Javna družba“ pomeni družbo, katere delnice so uvrščene na organiziran trg v smislu Direktive 2004/39/ES v eni ali več državah članicah.
Remuneration policy
Politika prejemkov
Disclosure of the policy on directors' remuneration
Razkritje politike prejemkov direktorjev
Each listed company should disclose a statement of the remuneration policy of the company (the remuneration statement).
Vsaka javna družba bi morala razkriti obračun v zvezi s politiko prejemkov družbe („poročilo o prejemkih“).
It should be part of an independent remuneration report and/or be included in the annual accounts and annual report or in the notes to the annual accounts of the company.
Poročilo bi moralo biti del neodvisnega poročila o prejemkih in/ali vključeno v letnem računovodskem izkazu in letnem poslovnem poročilu ali v pojasnilih k letnim računovodskim izkazom družbe.
The remuneration statement should also be posted on the listed company's website.
Poročilo o prejemkih bi moralo biti objavljeno tudi na spletišču javne družbe.
The remuneration statement should mainly focus on the company's policy on directors' remuneration for the following financial year and, if appropriate, the subsequent years.
Obračun prejemkov bi moral obravnavati predvsem politiko družbe o prejemkih direktorjev za naslednje poslovno leto in, če je to primerno, za naslednja leta.
It should also contain an overview of the manner in which the remuneration policy has been implemented in the previous financial year.
Vsebovati bi moral tudi pregled o tem, kako se je izvajala politika prejemkov v prejšnjem poslovnem letu.
Particular emphasis should be laid on any significant changes in the listed company's remuneration policy as compared to the previous financial year.
Posebna pozornost bi morala biti posvečena morebitnim znatnim spremembam politike prejemkov javne družbe v primerjavi s prejšnjim poslovnim letom.
The remuneration statement should set out at least the following information:
Obračun prejemkov bi moral navajati vsaj naslednje informacije:
explanation of the relative importance of the variable and non-variable components of directors' remuneration;
razlago relativne pomembnosti variabilnega in fiksnega dela prejemkov direktorjev;
sufficient information on the performance criteria on which any entitlement to share options, shares or variable components of remuneration is based;
zadostne informacije o merilih za uspešnost, ki so podlaga za določanje morebitne upravičenosti do delniških opcij, delnic ali variabilnega dela prejemkov;
sufficient information on the linkage between remuneration and performance;
zadostne informacije o povezavi med prejemki in uspešnostjo;
the main parameters and rationale for any annual bonus scheme and any other non-cash benefits;
glavne parametre in utemeljitve za morebitno letno shemo bonusov in druge nedenarne ugodnosti;
a description of the main characteristics of supplementary pension or early retirement schemes for directors.
opis glavnih značilnosti pokojninskega načrta dodatnega pokojninskega zavarovanja ali ukrepov zgodnjega upokojevanja direktorjev.
The disclosure of that information in the remuneration statement should nevertheless not entail the disclosure of information of a commercially sensitive nature.
Vendar pa razkritje teh podatkov v obračunu prejemkov v nobenem primeru ne bi smelo povzročiti razkritja poslovno občutljivih podatkov.
The remuneration statement should also summarise and explain the listed company's policy with regard to the terms of the contracts of executive directors.
Obračun prejemkov bi moral tudi povzeti in razložiti politiko javne družbe v zvezi s pogoji pogodb izvršnih direktorjev.
This should include, inter alia, information on the duration of contracts with executive directors, the applicable notice periods and details of provisions for termination payments and other payments linked to early termination under contracts for executive directors.
Med drugim bi moral vključevati informacije o trajanju pogodb, sklenjenih z izvršnimi direktorji, o odpovednih rokih, ki se uporabljajo, in podrobnosti o določbah v zvezi z odpravninami v primeru odpovedi in drugimi plačili, povezanimi s predčasno prekinitvijo pogodbe za izvršne direktorje.
Information concerning the preparatory and decision-making process used for determining the listed company's remuneration policy for directors should also be disclosed.
Razkriti bi bilo treba tudi informacije o pripravljalnem postopku in postopku odločanja, ki se uporabljata pri določanju politike prejemkov direktorjev za javno družbo.
This should include information, if applicable, about the mandate and composition of a remuneration committee, the names of external consultants whose services have been used in determination of the remuneration policy, and the role of the shareholders' annual general meeting
Če je primerno, bi morale biti vključene tudi informacije o nalogah in pooblastilih ter sestavi komisije za prejemke, imena zunanjih svetovalcev, ki so sodelovali pri določanju politike prejemkov, in vloga letne skupščine delničarjev.
Shareholders' vote
Glasovanje delničarjev
Without prejudice to the role and organisation of the relevant bodies responsible for setting directors' remunerations, the remuneration policy and any significant change to the remuneration policy should be an explicit item on the agenda of the annual general meeting.
Brez poseganja v vlogo ali organizacijo pristojnih organov, odgovornih za določanje prejemkov direktorjev, bi morala biti politika prejemkov ali kakršna koli znatna sprememba politike prejemkov izrecno uvrščena na dnevni red letne skupščine delničarjev.
Without prejudice to the role and organisation of the relevant bodies responsible for setting directors' remunerations, the remuneration statement should be submitted to the annual general meeting of shareholders for a vote.
Brez poseganja v vlogo in organizacijo zadevnih organov, pristojnih za določanje prejemkov direktorjev, bi moral biti obračun prejemkov dan na glasovanje na letni skupščini delničarjev.
The vote may be either mandatory or advisory.
Glasovanje je lahko posvetovalno.
Member States may, however, provide that such a vote will be held only if shareholders representing at least 25 % of the total number of votes held by shareholders present or represented at the annual general meeting request it.
Države članice pa lahko določijo, da se takšno glasovanje izvede samo, če ga zahtevajo delničarji, ki jim pripada najmanj 25 % skupnega števila glasov prisotnih ali zastopanih delničarjev na letni skupščini.
This should nevertheless be without prejudice to the right for shareholders to table a resolution in accordance with national provisions.
To ne bi smelo posegati v pravico delničarjev, da predložijo sklep v skladu z nacionalnimi določbami.
The listed company should inform shareholders entitled to receive notice of the meeting of the intention to table a resolution approving the remuneration statement at the annual general meeting.
Javna družba bi morala obvestiti delničarje, ki so upravičeni do prejema obvestila o skupščini, o nameri, da se predloži sklep o odobritvi obračuna prejemkov na letni skupščini delničarjev.
Remuneration of individual directors
Prejemki posameznih direktorjev
Disclosure of the remuneration of individual directors
Razkritje prejemkov posameznih direktorjev
The total remuneration and other benefits granted to individual directors over the relevant financial year should be disclosed in detail in the annual accounts or in the notes to the annual accounts or, where applicable, in the remuneration report.
Skupne prejemke in druge ugodnosti, dodeljene posameznim direktorjem v zadevnem poslovnem letu, bi bilo treba podrobno razkriti v letnih računovodskih izkazih ali v pojasnilih k letnim računovodskim izkazom ali pa v, če je primerno, v poročilu o prejemkih.
The annual accounts or the notes to the annual accounts or, where applicable, the remuneration report should show at least the information listed in points 5.3. to 5.6. for each person who has served as a director of the listed company at any time during the relevant financial year.
Letni računovodski izkazi ali pojasnila k letnim računovodskim izkazom ali pa, če je primerno, poročilo o prejemkih bi moralo vsebovati vsaj informacije iz točk 5.3 do 5.6 za vsakega posameznika, ki je delal kot direktor javne družbe kadar koli v določenem poslovnem letu.
As regards the remuneration and/or emoluments, the following information should be presented:
Glede prejemkov in/ali ugodnosti bi bilo treba prikazati naslednje informacije:
the total amount of salary paid or due to the director for the services performed under the relevant financial year, including where appropriate the attendance fees fixed by the annual general shareholders meeting;
skupni znesek plače direktorja, ki je že izplačan ali je dolgovan, za storitve v zadevnem poslovnem letu, in kjer je primerno, sejnine, ki jih določi letna skupščina delničarjev;
the remuneration and advantages received from any undertaking belonging to the same group;
prejemke in ugodnosti, ki jih je prejel od katere koli družbe, ki je del iste skupine;
remuneration paid in the form of profit sharing and/or bonus payments and the reasons why such bonus payments and/or profit sharing were granted;
prejemke, izplačane v obliki udeležbe na dobičku in/ali bonusa, in razloge za dodelitev teh bonusov in/ali udeležbe pri dobičku;
where such payment is legally allowed, any significant additional remuneration paid to directors for special services outside the scope of the usual functions of a director;
kjer so takšni prejemki zakonsko dovoljeni, kakršne koli znatne dodatne prejemke, izplačane direktorjem za posebne storitve zunaj obsega običajnih funkcij direktorja;
the compensation paid to or receivable by each former executive director in connection with the termination of his activities during that financial year;
nadomestilo, izplačano ali izplačljivo vsakemu nekdanjemu izvršnemu direktorju v zvezi s prekinitvijo njegovih dejavnosti v zadevnem poslovnem letu;
total estimated value of non-cash benefits considered as remuneration, other than the items covered in points (a) to (e).
skupno ocenjeno vrednost nedenarnih ugodnosti, ki se štejejo za prejemke, ki niso zajeti v točkah (a) do (e).
As regards shares and/or rights to acquire share options and/or all other share-incentive schemes, the following information should be presented:
Glede delnic in/ali pravic do pridobitve delniških opcij in/ali vseh drugih spodbujevalnih delniških shem bi bilo treba prikazati naslednje informacije:
the number of share options offered or shares granted by the company during the relevant financial year and their conditions of application;
število s strani družbe ponujenih delniških opcij ali dodeljenih delnic v določenem poslovnem letu in njihove pogoje uporabe;
the number of share options exercised during the relevant financial year and, for each of them, the number of shares involved and the exercise price or the value of the interest in the share incentive scheme at the end of the financial year;
število izvršenih delniških opcij v zadevnem poslovnem letu ter za vsako od njih število zadevnih delnic in izvršilno ceno ali vrednost udeležbe v spodbujevalni delniški shemi ob koncu poslovnega leta;
the number of share options unexercised at the end of the financial year; their exercise price, the exercise date and the main conditions for the exercise of the rights;
število neizvršenih delniških opcij ob koncu poslovnega leta, njihovo izvršilno ceno, datum izvršitve in glavne pogoje za izvršitev teh pravic;
any change in the terms and conditions of existing share options occurring during the financial year.
kakršne koli spremembe določb in pogojev obstoječih delniških opcij, do katerih pride v poslovnem letu.
As regards supplementary pension schemes, the following information should be presented:
V zvezi s pokojninskim načrtom dodatnega pokojninskega zavarovanja bi bilo treba prikazati naslednje informacije:
when the pension scheme is a defined-benefit scheme, changes in the director's accrued benefits under that scheme during the relevant financial year;
če gre za pokojninski načrt z vnaprej opredeljenimi koristmi, v zadevnem poslovnem letu na novo pridobljene pravice direktorja do pokojnine iz pokojninskega načrta;
when the scheme is a defined-contribution scheme, details of the contributions paid or payable by the listed company in respect of that director during the relevant financial year.
če gre za pokojninski načrt z vnaprej opredeljenimi premijami, podrobnosti o v zadevnem poslovnem letu plačanih prispevkih ali prispevkih, ki jih mora plačati javna družba za omenjenega direktorja.
If it is permissible under national law or under the Articles of Association of the listed company to make such payments, amounts should be shown which the company, or any subsidiary or company included in the company's consolidated annual accounts, has paid by way of loans, advance payments and guarantees to each person who has served as a director at any time during the relevant financial year, including the amount outstanding and the interest rate.
Če te dovoljuje nacionalna zakonodaja ali statut javne družbe, bi bilo treba prikazati zneske, ki jih je družba ali katera koli hčerinska družba ali družba, vključena v konsolidirane letne računovodske izkaze družbe, plačala v obliki posojil, predplačil in poroštev za vsako posamezno osebo, ki je opravljala funkcije direktorja kadar koli v zadevnem poslovnem letu, vključno z dolgovanimi zneski in obrestno mero.
Share-based remuneration
Prejemki v obliki delnic
Shareholders' approval
Odobritev delničarjev
Schemes under which directors are remunerated in shares, share options or any other right to acquire shares or to be remunerated on the basis of share price movements should be subject to the prior approval of shareholders by way of a resolution at the annual general meeting prior to their adoption.
Sheme, v skladu s katerimi direktorji prejmejo prejemke v obliki delnic, delniških opcij ali v obliki katere druge pravice za pridobitev delnic ali se v skladu z njimi predvideva prejemke na podlagi gibanja cen delnic, bi morali pred njihovim sprejemom s sklepom odobriti delničarji na letni skupščini delničarjev.
The approval should relate to the scheme in itself and not to the grant of such share-based benefits under that scheme to individual directors.
Odobritev bi se morala nanašati na shemo samo in ne na dodelitev takšnih prejemkov v obliki delnic v skladu z omenjeno shemo posameznim direktorjem.
Approval by the annual general meeting should be obtained for the following:
Odobritev na letni skupščini delničarjev bi bilo treba pridobiti za naslednje:
grant of share-based schemes, including share options, to directors;
dodelitev prejemkov v obliki delnic direktorjem, vključno z delniškimi opcijami;
the determination of their maximum number and the main conditions of the granting process;
določitev njihovega največjega števila in glavnih pogojev za postopek dodelitve;
the term within which options can be exercised;
obdobje, v katerem je mogoče izvršiti opcije;
the conditions for any subsequent change in the exercise price of the options, if this is appropriate and legally permissible;
pogoje za kakršno koli naknadno spremembo izvršilne cene opcij, če je to primerno in zakonsko dovoljeno;
any other long term incentive schemes for which directors are eligible and which is not offered under similar terms to all other employees.
kakršne koli druge dolgoročne spodbujevalne sheme, do katerih so direktorji upravičeni in ki niso ponujene drugim zaposlenim pod podobnimi pogoji.
The annual general meeting should also set the deadline within which the body responsible for directors' remuneration may award these types of compensation to individual directors.
Na letni skupščini delničarjev bi bilo treba določiti skrajni rok, v katerem lahko organ, ki je odgovoren za prejemke direktorjev, dodeli te vrste nadomestil posameznim direktorjem.
Any substantial change in the terms and conditions of the schemes should also be subject to the approval of shareholders by way of a resolution at the annual general meeting prior to their adoption.
Vse znatne spremembe določb in pogojev shem bi morali, preden so te sheme sprejete, odobriti tudi delničarji s sklepom na letni skupščini delničarjev.
In those cases, shareholders should be informed of the full terms of the proposed changes and should be given an explanation of the effect of the proposed changes.
V teh primerih bi bilo treba delničarje obvestiti o celoti pogojev predlaganih sprememb in bi jim bilo treba razložiti učinke predlaganih sprememb.
If such arrangement is permissible under national law or under the Articles of Association of the listed company, any discounted option arrangement under which any rights are granted to subscribe to shares at a price lower than the market value of the share on the date when the price is determined, or the average of the market values over a number of days preceding the date when the exercise price is determined, should also receive the approval of shareholders.
Če takšne načrte dovoljuje nacionalna zakonodaja ali statut javne družbe, bi morali delničarji odobriti tudi kakršen koli načrt znižanja cen opcij, v skladu s katerim se dodeli pravice do vpisa delnic po ceni, ki je nižja od tržne vrednosti delnice na dan, ko je določena cena delnic, ali po povprečju tržnih vrednosti za določeno število dni pred datumom, ko je določena izvršilna cena.
Points 6.1. to 6.4. should not apply to schemes in which participation is offered on similar terms to employees of the listed company or any of its subsidiary undertaking whose employees are eligible to participate in the scheme and which has been approved by the annual general meeting.
Točke 6.1 do 6.4 ne bi smele veljati za sheme, v okviru katerih je udeležba pod podobnimi pogoji ponujena zaposlenim v javni družbi ali kateri koli hčerinski družbi, v kateri so zaposleni upravičeni do udeležbe pri shemi, in ki so bile potrjene na letni skupščini delničarjev.
Information and final provisions
Informiranje in končne določbe
Prior to the annual general meeting where a draft resolution is tabled in accordance with point 6.1. and in accordance with national law and/or the Articles of Association of the listed company, an information notice concerning the resolution should be made available to shareholders.
Pred letno skupščino delničarjev, na kateri se predloži osnutek sklepa v skladu s točko 6.1 in v skladu z nacionalno zakonodajo in/ali statutom javne družbe, bi bilo treba delničarjem dati na voljo informativno obvestilo v zvezi s sklepom.