natgillin/translations-raw huggingface dataset:
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 [3] requires that the historical financial information provided by third country issuers in prospectuses for offer of securities to the public or the admission of securities to trading on a regulated market be prepared in accordance with IFRS adopted pursuant to Article 3 of Regulation (EC) No 1606/2002 or with the national accounting standards of a third country equivalent to these standards.
Uredba Komisije (ES) št. 809/2004 z dne 29. april 2004 o izvajanju Direktive 2003/71/ES Evropskega parlamenta in Sveta o informacijah, ki jih vsebujejo prospekti, in o obliki prospektov, vključitvi informacij s sklicevanjem in objavi teh prospektov in razširjanju oglaševanj [3] določa, da morajo biti pretekle finančne informacije, ki jih izdajatelji iz tretjih držav navedejo v prospektih ob javni ponudbi vrednostnih papirjev ali sprejetju vrednostnih papirjev v trgovanje na reguliranem trgu, pripravljene po MSRP, sprejetih v skladu s členom 3 Uredbe (ES) št. 1606/2002, ali po nacionalnih računovodskih standardih tretje države, ki so enakovredni tem standardom.
If historical financial information was not drawn up in accordance with such standards it must be presented in the prospectus in the form of restated financial statements.
Če pretekle finančne informacije niso pripravljene po teh standardih, morajo biti v prospektu predstavljene v obliki ponovno sestavljenega izkaza o finančnem stanju.
However, Article 35 of Regulation (EC) No 809/2004 contains transitional provisions which, in certain limited cases, exempt third country issuers from the obligation to restate historical financial information which was not drawn up in accordance with either IFRS or accounting standards of a third country equivalent to IFRS.
Vendar člen 35 Uredbe (ES) št. 809/2004 vsebuje prehodne določbe, ki izdajatelje iz tretjih držav v nekaterih omejenih primerih izvzemajo iz obveznosti ponovnega oblikovanja preteklih finančnih informacij, ki niso pripravljene po MSRP ali računovodskih standardih tretje države, ki so enakovredni MSRP.
Under those transitional provisions, the obligation to restate historical financial information does not apply to any prospectus filed before 1 January 2007 by a third country issuer which has either prepared its historical financial information in accordance with internationally accepted standards, or which has prepared its historical financial information in accordance with the national accounting standards of a third country and has securities admitted to trading on a regulated market before that date.
Na podlagi teh prehodnih določb se obveznost ponovnega oblikovanja preteklih finančnih informacij ne uporablja za prospekte, ki jih pred 1. januarjem 2007 predložijo izdajatelji iz tretjih držav, ki so svoje pretekle finančne informacije pripravili po mednarodno sprejetih standardih ali po nacionalnih računovodskih standardih tretje države in katerih vrednostni papirji so bili pred navedenim datumom sprejeti v trgovanje na reguliranem trgu.
In the latter case, if the historical financial information does not give a true and fair view of the assets and liabilities, financial position and profit and loss of the issuer, that information must also be supplemented by such more detailed or additional information as is necessary to ensure that a true and fair view is given.
Če v drugem primeru pretekle finančne informacije ne zagotavljajo dejanskega in poštenega prikaza sredstev in obveznosti, finančnega položaja ter dobička in izgube izdajatelja, morajo biti dopolnjene z bolj podrobnimi ali dodatnimi informacijami, ki so potrebne, da se zagotovi dejanski in pošten prikaz.
Under Regulation (EC) No 809/2004 as currently drafted, those transitional exemptions will no longer apply in respect of prospectuses filed from 1 January 2007, and historical financial information which is not presented in accordance with either IFRS or equivalent third country accounting standards will have to be restated.
V skladu z Uredbo (ES) št. 809/2004 v sedanji obliki se to prehodno izvzetje ne bo več uporabljalo za prospekte, predložene po 1. januarju 2007, tako da bo treba pretekle finančne informacije, ki niso bile predložene v skladu z MSRP ali enakovrednimi računovodskimi standardi tretje države, ponovno oblikovati.
Since the adoption of Regulation (EC) No 1606/2002 many countries have adopted IFRS directly into their national accounting standards.
Od sprejetja Uredbe (ES) št. 1606/2002 je veliko držav MSRP preneslo neposredno v svoje nacionalne računovodske standarde.
This clearly demonstrates that one of the aims of this Regulation — namely to encourage the increasing convergence of accounting standards so that IFRS are accepted internationally and are truly global standards — is being fulfilled.
To jasno kaže, da se uresničuje eden izmed ciljev te uredbe, in sicer spodbujanje vedno večje konvergence računovodskih standardov, da bi MSRP postali mednarodno sprejeti in resnično globalni standardi.
Accordingly, it is appropriate that third country issuers should be exempt from the obligation to restate historical financial information prepared in accordance with national accounting standards, or to provide a narrative description of differences as referred to in Article 1(2)(5A) hereof, if, in accordance with IAS 1 Presentation of Financial Statements, they contain an explicit and unreserved statement that they comply with IFRS.
Zato je primerno, da se izdajatelje iz tretjih držav izvzame iz zahteve po ponovnem oblikovanju preteklih finančnih informacij, oblikovanih v skladu z nacionalnimi računovodskimi standardi, ali po predložitvi podrobnega opisa razlik iz člena 1(2)(5a), če v skladu z MRS 1 (Predstavljanje računovodskih izkazov) vsebujejo izrecno in brezpogojno izjavo, da so skladni z MSRP.
In its advice delivered in June 2005, the Committee of European Securities Regulators (CESR), established by Commission Decision 2001/527/EC [4], considered that the Generally Accepted Accounting Principles (GAAP) of Canada, Japan and the United States, each taken as a whole, are equivalent to IFRS adopted pursuant to Article 3 of Regulation (EC) No 1606/2002, subject to remedies, such as additional disclosures and in some instances supplementary financial statements.
Odbor evropskih zakonodajalcev za vrednostne papirje, ki je bil ustanovljen s Sklepom Komisije 2001/527/ES [4], je v svojem priporočilu iz junija 2005 menil, da so splošno sprejeta računovodska načela Kanade, Japonske in Združenih držav Amerike, gledano v celoti, enakovredna MSRP, sprejetim v skladu s členom 3 Uredbe (ES) št. 1606/2002, pri čemer so potrebne nekatere prilagoditve, kot so na primer dodatna razkritja ali v nekaterih primerih dodatni računovodski izkazi.
In January 2006, the Accounting Standards Board of Canada publicly stated its objective to move to a single set of globally accepted high-quality standards for public companies and concluded that this objective is best accomplished by converging Canadian accounting standards with IFRS within five years.
Januarja 2006 je Kanadski odbor za računovodske standarde objavil, da namerava za javne družbe začeti uporabljati en sam sklop standardov visoke kakovosti, ki bodo priznani po vsem svetu, pri tem pa sklenil, da bo ta cilj najlaže dosegel s konvergenco kanadskih računovodskih standardov z MSRP v obdobju petih let.
The future assessment of equivalence should be based on a detailed technical and objective analysis of the differences between IFRS and third country accounting standards, as well as on the concrete implementation of these GAAPs compared to IFRS.
V prihodnje mora ocena enakovrednosti temeljiti na podrobni tehnični in objektivni analizi razlik med MSRP in računovodskimi standardi tretje države, pa tudi na dejanskem izvajanju teh splošno sprejetih računovodskih načel v primerjavi z MSRP.
In light of the efforts of the accounting standard setters in Canada, Japan and the United States to converge with IFRS, it is appropriate to grant the transitional provisions provided for in Article 35 of Regulation (EC) No 809/2004 to exempt third country issuers from an obligation to restate historical financial information which was drawn up in accordance with the accounting standards of Canada, Japan or the United States, or (as the case may be) to provide a narrative description of differences, for a further maximum two year period while standard setters and regulators pursue an active dialogue, the convergence process continues and the progress report is completed.
Glede na prizadevanja organov za določanje standardov v Kanadi, na Japonskem in v Združenih državah Amerike za uskladitev z MSRP, je primerno, da se podaljša uporaba prehodnih določb iz člena 35 Uredbe (ES) št. 809/2004 o izvzetju izdajateljev iz tretjih držav iz zahteve po ponovnem oblikovanju preteklih finančnih informacij, ki so bile pripravljene v skladu z računovodskimi standardi Kanade, Japonske ali Združenih držav Amerike, ali (odvisno od primera) po predložitvi podrobnega opisa razlik za nadaljnje obdobje največ dveh let, medtem ko bodo organi za določanje standardov in zakonodajalci udeleženi v aktivnem dialogu, ko se bo konvergenčni proces nadaljeval in se bo pripravilo poročilo o napredku.
Whilst many countries have adopted IFRS directly into their national GAAP, other countries are converging national GAAP to IFRS over a period of time.
Medtem ko je veliko držav MSRP preneslo neposredno v svoje nacionalne splošno sprejeta računovodska načela, druge države nacionalna splošno sprejeta računovodska načela postopno usklajujejo z MSRP.
In the light of this, it is appropriate, for a maximum two year transitional period, also to exempt such third country issuers from restating historical financial information or (as the case may be) from providing a narrative description of differences, provided that the national authority responsible has made a public commitment to this effect and established a work programme.
Zato je primerno, da se za v prehodnem obdobju največ dveh let tudi take izdajatelje iz tretjih držav izvzame iz zahteve po ponovnem oblikovanju preteklih finančnih informacij ali (odvisno od primera) po predložitvi podrobnega opisa razlik, pod pogojem, da se je odgovorni nacionalni organ k temu javno obvezal in pripravil delovni program.
To ensure consistency within the Community, CESR should coordinate the competent authorities' assessment as to whether those conditions are satisfied in respect of individual third country GAAPs.
Da se zagotovi skladnost v Skupnosti, mora Odbor evropskih zakonodajalcev za vrednostne papirje uskladiti oceno pristojnih organov o tem, ali so ti pogoji izpolnjeni v zvezi s splošno sprejetimi računovodskimi načeli posameznih tretjih držav.
During that two year period, the Commission should not only pursue an active dialogue with the relevant third country authorities but also closely monitor the progress in the convergence between IFRS and the GAAPs of Canada, Japan, the United States, and other third countries that have established a convergence programme, in order to ensure that it is in a position to take a decision on equivalence at least six months before 1 January 2009.
V tem dveletnem obdobju mora Komisija aktivno sodelovati v dialogu s pristojnimi organi iz tretjih držav, poleg tega pa mora tudi pozorno spremljati napredek pri konvergenci med MSRP in splošno sprejetimi računovodskimi načeli Kanade, Japonske, Združenih držav Amerike in drugih tretjih držav, ki so pripravile konvergenčni program, da se zagotovi, da bo vsaj šest mesecev pred 1. januarjem 2009 sposobna sprejeti odločitev glede enakovrednosti.
In addition, before 1 April 2008 and after consulting CESR, the Commission should report to the European Securities Committee and the European Parliament on the evaluation of the GAAPs of third countries used by issuers which are not required to restate historical information or (as the case may be) to provide a narrative description of differences included in a prospectus filed with a competent authority before 1 January 2009.
Poleg tega mora Komisija do 1. aprila 2008, po posvetovanju z Odborom evropskih zakonodajalcev za vrednostne papirje, Evropskemu odboru za vrednostne papirje in Evropskemu parlamentu poročati o oceni splošno sprejetih računovodskih načel tretjih držav, ki so jih uporabili izdajatelji iz tretjih držav, ki jim ni treba ponovno oblikovati preteklih finančnih informacij ali (odvisno od primera) predložiti podrobnega opisa razlik, vključenih v prospekt, predložen pristojnemu organu do 1. januarja 2009.
Accordingly, it is appropriate to amend Article 35 of Regulation (EC) No 809/2004 so that third country issuers are not required to restate historical financial information or (as the case may be) to provide a narrative description of differences in the cases described during a maximum period of two years so that further dialogue can take place.
Zato je primerno, da se člen 35 Uredbe (ES) št. 809/2004 spremeni, tako da izdajateljem iz tretjih držav v obdobju največ dveh let v navedenih primerih ne bo treba ponovno oblikovati preteklih finančnih informacij ali (odvisno od primera) predložiti podrobnega opisa razlik, tako da bo mogoč nadaljnji dialog.
In all other cases, third country issuers should be subject to the obligation to restate their historical financial information in accordance with adopted IFRS, or (in appropriate cases) to provide a narrative description of differences, in any prospectus filed with a competent authority on or after 1 January 2007.
V vseh ostalih primerih bi morali biti izdajatelji iz tretjih držav obvezani, da v kakršnem koli prospektu, ki ga pristojnemu organu predložijo 1. januarja 2007 ali po tem datumu, ponovno oblikujejo svoje pretekle finančne informacije v skladu s sprejetimi MSRP ali (odvisno od primera) zagotovijo podroben opis razlik.
The measures provided for in this Regulation are in accordance with the opinion of the European Securities Committee,
Ukrepi, predvideni s to uredbo, so v skladu z mnenjem Evropskega odbora za vrednostne papirje –
Article 35 of Regulation (EC) No 809/2004 is amended as follows:
Člen 35 Uredbe (ES) št. 809/2004 se spremeni:
Paragraph 5 is replaced by the following:
Odstavek 5 se nadomesti z:
Subject to paragraph 5A, from 1 January 2007, third country issuers referred to in paragraphs 3 and 4 shall present their historical financial information in accordance with international accounting standards adopted under Regulation (EC) No 1606/2002 or a third country's national accounting standards equivalent to those standards.
Ob upoštevanju odstavka 5a izdajatelji iz tretjih držav iz odstavkov 3 in 4 od 1. januarja 2007 svoje pretekle finančne informacije predložijo v skladu z mednarodnimi računovodskimi standardi, sprejetimi v skladu z Uredbo (ES) št. 1606/2002, ali v skladu z nacionalnimi računovodskimi standardi tretjih držav, ki so enakovredni tem standardom.
If such historical financial information is not in accordance with any such standards, it must be presented in the form of restated financial statements.’.
Če take pretekle finančne informacije niso v skladu s temi standardi, morajo biti predložene v obliki ponovno sestavljenega izkaza o finančnem stanju.“.
The following paragraphs 5A, 5B, 5C, 5D and 5E are inserted:
Vstavijo se naslednji odstavki 5a, 5b, 5c, 5d in 5e:
‘5A.
„5a.
Third country issuers are not subject to a requirement, under Annex I, item 20.1; Annex IV, item 13.1; Annex VII, item 8.2; Annex X, item 20.1 or Annex XI, item 11.1, to restate historical financial information or to a requirement under Annex VII, item 8.2.bis; Annex IX, item 11.1; or Annex X, item 20.1.bis, to provide a narrative description of the differences between international accounting standards adopted under Regulation (EC) No 1606/2002 and the accounting principles in accordance with which such information is drawn up, included in a prospectus filed with a competent authority before 1 January 2009, where one of the following conditions is met:
Za izdajatelje iz tretjih držav ne veljata zahteva iz točke 20.1 Priloge I, točke 13.1 Priloge IV, točke 8.2 Priloge VII, točke 20.1 priloge X ali iz točke 11.1 Priloge XI po ponovnem oblikovanju preteklih finančnih informacij ali zahteva iz točke 8.2a priloge VII, točke 11.1 Priloge IX ali točke 20.1a Priloge X po predložitvi podrobnega opisa razlik med mednarodnimi računovodskimi standardi, sprejetimi v skladu z Uredbo (ES) št. 1606/2002, in računovodskimi načeli, v skladu s katerimi so bile te informacije pripravljene, vključenimi v prospekt, predložen pristojnemu organu pred 1. januarjem 2009, če je izpolnjen eden od naslednjih pogojev:
the notes to the financial statements that form part of the historical financial information contain an explicit and unreserved statement that they comply with International Financial Reporting Standards in accordance with IAS 1 Presentation of Financial Statements;
opombe k računovodskim izkazom, ki so del preteklih finančnih informacij, vsebujejo izrecno in brezpogojno izjavo, da so ti izkazi skladni z mednarodnimi standardi računovodskega poročanja, kot jih določa MRS 1 (Predstavljanje računovodskih izkazov);
the historical financial information is prepared in accordance with the Generally Accepted Accounting Principles of either Canada, Japan or the United States of America;
pretekle finančne informacije so pripravljene v skladu s splošno sprejetimi računovodskimi načeli Kanade, Japonske ali Združenih držav Amerike;
the historical financial information is prepared in accordance with the Generally Accepted Accounting Principles of a third country other than Canada, Japan or the United States of America, and the following conditions are satisfied:
pretekle finančne informacije so pripravljene v skladu s splošno sprejetimi računovodskimi načeli tretje države, ki ni Kanada, Japonska ali Združene države Amerike, poleg tega pa so izpolnjeni naslednji pogoji:
the third country authority responsible for the national accounting standards in question has made a public commitment, before the start of the financial year in which the prospectus is filed, to converge those standards with International Financial Reporting Standards;
organ tretje države, ki je odgovoren za zadevne nacionalne računovodske standarde, se je pred pričetkom poslovnega leta, v katerem se predloži prospekt, javno obvezal, da bo te standarde uskladil z mednarodnimi standardi računovodskega poročanja;
The Commission shall also regularly inform the European Securities Committee and the European Parliament about the development of regulatory discussions and the amount of progress in the convergence between International Financial Reporting Standards and the Generally Accepted Accounting Principles of third countries mentioned in paragraph 5A(c) and progress towards the elimination of any reconciliation requirements.
Komisija Evropski odbor za vrednostne papirje in Evropski parlament redno obvešča tudi o razvoju zakonodajnih razprav in napredku pri konvergenci med mednarodnimi standardi računovodskega poročanja in splošno sprejetimi računovodskimi načeli tretjih držav iz odstavka 5a(c) ter o napredku pri odpravljanju kakršnih koli zahtev po usklajevanju.
In addition to the obligations under paragraphs 5B and 5C, the Commission shall engage in and maintain a regular dialogue with third country authorities and, before 1 April 2008 at the latest, the Commission shall present a report to the European Securities Committee and to the European Parliament on the progress in convergence and progress towards the elimination of any reconciliation requirements that apply to Community issuers under the rules of a third country covered by paragraph 5A (b) or (c).
Komisija mora izpolniti obveznosti iz odstavkov 5b in 5c, poleg tega pa mora vzdrževati reden dialog z organi tretjih držav ter Evropskemu odboru za vrednostne papirje in Evropskemu parlamentu najkasneje do 1. aprila 2008 predložiti poročilo o napredku pri konvergenci in pri odpravljanju kakršnih koli zahtev po usklajevanju, ki se za izdajatelje iz Skupnosti uporabljajo v okviru pravil tretjih držav iz odstavka 5a(b) ali (c).
At least six months before 1 January 2009, the Commission shall ensure a determination of the equivalence of the Generally Accepted Accounting Principles of third countries, pursuant to a definition of equivalence and an equivalence mechanism that it will have established before 1 January 2008 in accordance with the procedure referred to in Article 24 of Directive 2003/71/EC.
Komisija vsaj šest mesecev pred 1. januarjem 2009 v skladu z opredelitvijo enakovrednosti in mehanizma za ugotavljanje enakovrednosti, ki ga bo v ta namen vzpostavila do 1. januarja 2008 v skladu s postopkom iz člena 24 Direktive 2003/71/ES, presodi, ali so splošno sprejeta računovodska načela tretjih držav enakovredna.
When complying with this paragraph, the Commission shall first consult the Committee of European Securities Regulators on the appropriateness of the definition of equivalence, the equivalence mechanism and the determination of the equivalence that is made.’
Ob skladnosti s tem odstavkom se Komisija z Odborom evropskih zakonodajalcev za vrednostne papirje najprej posvetuje glede ustreznosti opredelitve enakovrednosti, mehanizma za ugotavljanje enakovrednosti in glede samega ugotavljanja enakovrednosti.“.
OJ L 149, 30.4.2004, p. 1; corrected by OJ L 215, 16.6.2004, p. 3.
UL L 149, 30.4.2004, str. 1.
Commission Regulation (EC) No 1788/2006
Uredba Komisije (ES) št. 1788/2006
This Regulation shall enter into force on 6 December 2006.
Ta uredba začne veljati 6. decembra 2006.
to Commission Regulation of 5 December 2006 establishing the standard import values for determining the entry price of certain fruit and vegetables
k Uredbi Komisije z dne 5. decembra 2006 o določitvi pavšalnih uvoznih vrednosti za določanje vhodne cene nekaterega sadja in zelenjave
Commission Regulation (EC) No 1789/2006
Uredba Komisije (ES) št. 1789/2006
opening and providing for the administration of the tariff quota for the import of bananas falling under CN code 08030019 originating in ACP countries for the period 1 January to 31 December 2007
o odprtju in upravljanju tarifne kvote za uvoz banan z oznako KN 08030019 s poreklom iz držav AKP za obdobje od 1. januarja do 31. decembra 2007
Having regard to Council Regulation (EC) No 1964/2005 of 29 November 2005 on the tariff rates for bananas [1], and in particular Article 2 thereof,
ob upoštevanju Uredbe Sveta (ES) št. 1964/2005 z dne 29. novembra 2005 o tarifnih stopnjah za banane [1] in zlasti člena 2 Uredbe,
Article 1(2) of Regulation (EC) No 1964/2005 provides that each year from 1 January, an autonomous tariff quota of 775000 tonnes net weight subject to a zero-duty rate is to be opened for imports of bananas under CN code 08030019 originating in ACP countries.
Člen 1(2) Uredbe (ES) št. 1964/2005 določa, da se vsako leto s 1. januarjem odpre avtonomna tarifna kvota 775000 ton neto teže za uvoz banan (z oznako KN 08030019) s poreklom iz držav AKP po ničelni stopnji.
The tariff quota provided for by Regulation (EC) No 1964/2005 for 2007 should therefore be opened and the provisions for its administration laid down for the period until 31 December 2007.
Zato je treba za leto 2007 odpreti tarifno kvoto, določeno z Uredbo (ES) št. 1964/2005, in določiti pravila za njeno upravljanje za obdobje do 31. decembra 2007.
As is the case for non preferential imports, a method of administering the tariff quota should be adopted so as to favour international trade and smoother trade flows.
Kot v primeru nepreferencialnih uvozov je treba za spodbujanje razvoja mednarodne trgovine in trgovinskih tokov sprejeti način upravljanja zadevne tarifne kvote.
The most appropriate method for this purpose would be that using the quota by chronological order of acceptance of the declarations of release for free circulation (the ‘first come, first served’ method).
Za ta namen bi bil najprimernejši način, ki predvideva uporabo kvote po kronološkem vrstnem redu datumov prejema izjave o sprostitvi v prosti promet (metoda „prvi pride – prvi dobi“).