natgillin/translations-raw huggingface dataset:
Member States may permit the information required by this Article to be set out in a separate report published together with the annual report in the manner set out in Article 47 or by means of a reference in the annual report where such document is publicly available on the company's website.
Države članice lahko dovolijo, da se podatki, ki se zahtevajo po tem členu, vključijo v ločeno poročilo, objavljeno skupaj z letnim poročilom na način, določen v členu 47, ali da se v letnem poročilu navede sklicevanje, kje na spletni strani družbe je tak dokument na voljo javnosti.
In the event of a separate report, the corporate governance statement may contain a reference to the annual report where the information required in paragraph 1, point (d) is made available.
Če se pripravi ločeno poročilo, lahko izjava o sodelovanju pri upravljanju vsebuje sklicevanje na letno poročilo, v katerem so na voljo zahtevani podatki iz točke (d) odstavka 1.
Article 51(1), second subparagraph shall apply to the provisions of paragraph 1, points (c) and (d) of this Article.
Drugi pododstavek člena 51(1) te direktive se uporablja za določbe točk (c) in (d) odstavka 1 tega člena.
For the remaining information, the statutory auditor shall check that the corporate governance statement has been produced.
Zakoniti revizor preveri, ali je bila pripravljena izjava o sodelovanju pri upravljanju s preostalimi podatki.
Member States may exempt companies which have only issued securities other than shares admitted to trading on a regulated market, within the meaning of Article 4(1), point (14) of Directive 2004/39/EC, from the application of the provisions of paragraph 1, points (a), (b), (e) and (f), unless such companies have issued shares which are traded in a multilateral trading facility, within the meaning of Article 4(1), point (15) of Directive 2004/39/EC.
Države članice lahko družbe, ki so izdale le vrednostne papirje, ki niso delnice in ki so sprejeti v trgovanje na reguliranem trgu v smislu točke 14 člena 4(1) Direktive 2004/39/ES, izvzamejo iz uporabe določb točk (a), (b), (e) in (f) odstavka 1, razen če so te družbe izdale delnice, s katerimi se trguje v večstranskem sistemu trgovanja v smislu točke 15 člena 4(1) Direktive 2004/39/ES.
the following Section shall be inserted:
vstavi se naslednji oddelek:
‘SECTION 10A
„ODDELEK 10A
Duty and liability for drawing up and publishing the annual accounts and the annual report
Dolžnost in odgovornost v zvezi s pripravo in objavo letnih računovodskih izkazov in letnega poročila
Article 50b
Člen 50b
Member States shall ensure that the members of the administrative, management and supervisory bodies of the company have collectively the duty to ensure that the annual accounts, the annual report and, when provided separately, the corporate governance statement to be provided pursuant to Article 46a are drawn up and published in accordance with the requirements of this Directive and, where applicable, in accordance with the international accounting standards adopted in accordance with Regulation (EC) No 1606/2002.
Države članice zagotovijo, da imajo člani upravnih, poslovodnih in nadzornih organov družbe kolektivno dolžnost zagotavljanja, da so letni računovodski izkazi, letna poročila in izjave o sodelovanju pri upravljanju, kadar so predložene ločeno, v skladu s členom 46a te direktive pripravljeni in objavljeni v skladu z zahtevami te direktive in po potrebi v skladu z mednarodnimi računovodskimi standardi, kot so bili sprejeti v skladu z Uredbo (ES) št. 1606/2002.
Such bodies shall act within the competences assigned to them by national law.
Omenjeni organi imajo pristojnosti, ki jim jih podeljuje nacionalna zakonodaja.
Article 50c
Člen 50c
Member States shall ensure that their laws, regulations and administrative provisions on liability apply to the members of the administrative, management and supervisory bodies referred to in Article 50b, at least towards the company, for breach of the duty referred to in Article 50b.’
Države članice zagotovijo, da se njihovi zakoni in drugi predpisi o odgovornosti v zvezi s kršitvami dolžnosti iz člena 50b uporabljajo za člane upravnih, poslovodnih in nadzornih organov iz člena 50b vsaj v razmerju do družbe.“ ;
Article 53a shall be replaced by the following:
člen 53a se nadomesti z naslednjim:
Member States shall not make available the exemptions set out in Articles 11, 27, 43(1), points (7a) and (7b), 46, 47 and 51 in the case of companies whose securities are admitted to trading on a regulated market within the meaning of Article 4(1), point (14) of Directive 2004/39/EC.’
Države članice ne omogočijo izjem iz členov 11, 27, točk 7a in 7b člena 43(1) ter členov 46, 47 in 51 v primeru družb, katerih vrednostni papirji so sprejeti v trgovanje na reguliranem trgu v smislu točke 14 člena 4(1) Direktive 2004/39/ES.“ ;
‘Article 60a
„Člen 60a
Member States shall lay down the rules on penalties applicable to infringements of the national provisions adopted pursuant to this Directive and shall take all the measures necessary to ensure that they are implemented.
Države članice določijo pravila o kaznih, ki se uporabljajo za kršitve nacionalnih predpisov, sprejetih na podlagi te direktive, in sprejmejo vse potrebne ukrepe za zagotovitev njihovega izvajanja.
The penalties provided for must be effective, proportionate and dissuasive.’
Predvidene kazni in ukrepi morajo biti učinkoviti, sorazmerni in odvračilni.“
Article 61a shall be replaced by the following:
Člen 61a se nadomesti z naslednjim:
‘Article 61a
„Člen 61a
Not later than 1 July 2007, the Commission shall review the provisions in Articles 42a to 42f, Article 43(1)(10) and (14), Article 44(1), Article 46(2)(f) and Article 59(2)(a) and (b) in the light of the experience acquired in applying provisions on fair value accounting, with particular regard to IAS 39 as endorsed in accordance with Regulation (EC) No 1606/2002, and taking account of international developments in the field of accounting and, if appropriate, submit a proposal to the European Parliament and the Council with a view to amending the abovementioned Articles.’
Komisija najkasneje do 1. julija 2007 pregleda določbe členov 42a do 42f, člena 43(1)(10) in (14), člena 44(1), člena 46(2)(f) ter člena 59(2)(a) in (b) ob upoštevanju izkušenj, pridobljenih pri uporabi določb o računovodstvu poštene vrednosti, s posebnim poudarkom na IAS 39, kot je bilo potrjeno v skladu z Uredbo (ES) št. 1606/2002 in ob upoštevanju mednarodnega razvoja na področju računovodstva, ter po potrebi Evropskemu parlamentu in Svetu predloži predlog za spremembo omenjenih členov.“
Amendments to Directive 83/349/EEC
Spremembe Direktive 83/349/EGS
Directive 83/349/EEC is hereby amended as follows:
Direktiva 83/349/EGS se spremeni:
In Article 34, the following points shall be inserted:
v člen 34 se vstavita naslednji točki:
The nature and business purpose of any arrangements that are not included in the consolidated balance sheet, and the financial impact of those arrangements, provided that the risks or benefits arising from such arrangements are material and in so far as the disclosure of such risks or benefits is necessary for assessing the financial position of the undertakings included in the consolidation taken as a whole.
Narava in poslovni namen vseh operacij, ki niso vključene v konsolidirano bilanco stanja, in finančni vpliv teh operacij, če so tveganja ali koristi, ki izhajajo iz teh operacij, nezanemarljive in če je razkritje teh tveganj ali koristi nujno za oceno finančnega stanja podjetij, ki so vključena v celotno konsolidacijo.
The transactions, save for intra-group transactions, entered into by the parent undertaking, or by other undertakings included in the consolidation, with related parties, including the amounts of such transactions, the nature of the related party relationship as well as other information about the transactions necessary for an understanding of the financial position of the undertakings included in the consolidation taken as a whole, if such transactions are material and have not been concluded under normal market conditions.
Transakcije, razen transakcij znotraj skupine, v katere so nadrejeno podjetje ali druga podjetja vstopila s povezanimi strankami, vključno z zneski takšnih transakcij, naravo razmerja s povezanimi strankami in drugimi podatki o transakciji, potrebnimi za razumevanje finančnega stanja podjetij, ki so vključena v celotno konsolidacijo, če so te transakcije nezanemarljive in niso bile opravljene pod običajnimi tržnimi pogoji.
Information about individual transactions may be aggregated according to their nature except where separate information is necessary for an understanding of the effects of the related party transactions on the financial position of the undertakings included in the consolidation taken as a whole.’
Podatke o posameznih transakcijah je mogoče prikazati v agregatni obliki glede na njihovo naravo, razen kadar so za razumevanje učinka transakcij s povezanimi strankami na finančno stanje podjetij, ki so vključena v celotno konsolidacijo, potrebni ločeni podatki.“ ;
In Article 36(2), the following point shall be added:
v členu 36(2) se doda naslednja točka:
a description of the main features of the group's internal control and risk management systems in relation to the process for preparing consolidated accounts, where an undertaking has its securities admitted to trading on a regulated market within the meaning of Article 4(1), point (14) of Directive 2004/39/EC of the European Parliament and of the Council of 21 April 2004 on markets in financial instruments.
opis glavnih značilnosti sistemov notranjega nadzora in upravljanja tveganj v skupini v povezavi s postopkom priprave konsolidiranih računovodskih izkazov, če so vrednostni papirji podjetja sprejeti v trgovanje na reguliranem trgu v smislu točke 14 člena 4(1) Direktive 2004/39/ES Evropskega parlamenta in Sveta z dne 21. aprila 2004 o trgih finančnih instrumentov.
In the event that the consolidated annual report and the annual report are presented as a single report, this information must be included in the section of the report containing the corporate governance statement as provided for by Article 46a of Directive 78/660/EEC.
Če sta konsolidirano letno poročilo in letno poročilo eno samo poročilo, se ti podatki vključijo v oddelek poročila, ki vsebuje izjavo o sodelovanju pri upravljanju podjetij, kot to določa člen 46a Direktive 78/660/EGS.
If a Member State permits the information required by paragraph 1 of Article 46a of Directive 78/660/EEC to be set out in a separate report published together with the annual report in the manner prescribed by Article 47 of that Directive, the information provided under the first subparagraph shall also form part of that separate report.
Če država članica dopušča, da se podatki iz odstavka 1 člena 46a Direktive 78/660/EGS prikažejo v ločenem letnem poročilu na način, določen v členu 47 omenjene direktive, so ti podatki prav tako del ločenega poročila.
Article 37(1), second subparagraph of this Directive shall apply.
Uporablja se drugi pododstavek člena 37(1) te direktive.
The following Section shall be inserted:
vstavi se naslednji oddelek:
‘SECTION 3A
„ODDELEK 3A
Duty and liability for drawing up and publishing the consolidated accounts and the consolidated annual report
Dolžnost in odgovornost v zvezi s pripravo in objavo konsolidiranih računovodskih izkazov in konsolidiranega letnega poročila
Article 36a
Člen 36a
Member States shall ensure that the members of the administrative, management and supervisory bodies of undertakings drawing up the consolidated accounts and the consolidated annual report have collectively the duty to ensure that the consolidated accounts, the consolidated annual report and, when provided separately, the corporate governance statement to be provided pursuant to Article 46a of Directive 78/660/EEC are drawn up and published in accordance with the requirements of this Directive and, where applicable, in accordance with the international accounting standards adopted in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards.
Države članice zagotovijo, da imajo člani upravnih, poslovodnih in nadzornih organov podjetij, ki pripravljajo konsolidirane računovodske izkaze in konsolidirano poročilo, kolektivno dolžnost zagotavljanja, da so konsolidirani letni računovodski izkazi, konsolidirana letna poročila in izjave o sodelovanju pri upravljanju, kadar so predložene ločeno, v skladu s členom 46a Direktive 78/660/EGS pripravljeni in objavljeni v skladu z zahtevami te direktive in po potrebi v skladu z mednarodnimi računovodskimi standardi, kot so bili sprejeti v skladu z Uredbo (ES) št. 1606/2002 Evropskega parlamenta in Sveta z dne 19. julija 2002 o uporabi mednarodnih računovodskih standardov.
Such bodies shall act within the competences assigned to them by national law.Article 36b
Omenjeni organi imajo pristojnosti, ki jim jih podeljuje nacionalna zakonodaja.Člen 36b
Member States shall ensure that their laws, regulations and administrative provisions on liability apply to the members of the administrative, management and supervisory bodies referred to in Article 36a, at least towards the undertaking drawing up the consolidated accounts, for breach of the duty referred to in Article 36a.
Države članice zagotovijo, da se njihovi zakoni in drugi predpisi o odgovornosti v zvezi s kršitvami dolžnosti iz člena 36a uporabljajo za člane upravnih, poslovodnih in nadzornih organov iz člena 36a vsaj v razmerju do družbe.
In Article 41, the following paragraph shall be inserted:
v člen 41 se vstavi naslednji odstavek:
‘Article 48
„Člen 48
Amendment to Directive 86/635/EEC
Sprememba Direktive 86/635/EGS
The first sentence of Article 1(1) of Directive 86/635/EEC shall be replaced by the following:
Prvi stavek člena 1(1) Direktive 86/635/EGS se nadomesti z naslednjim:
‘Articles 2, 3, 4(1), (3) to (6), Articles 6, 7, 13, 14, 15(3) and (4), Articles 16 to 21, 29 to 35, 37 to 41, 42 first sentence, 42a to 42f, 45(1), 46(1) and (2), 46a, Articles 48 to 50, 50a, 50b, 50c, 51(1) and 51a, 56 to 59, 60a, 61 and 61a of Directive 78/660/EEC shall apply to the institutions mentioned in Article 2 of this Directive, except where this Directive provides otherwise.’
„Člena 2, 3, člen 4(1), (3) do (6), členi 6, 7, 13, 14, člen 15(3) in (4), členi 16 do 21, 29 do 35, 37 do 41, prvi stavek člena 42, členi 42a do 42f, 45(1), člen 46(1) in (2), 46a, členi 48 do 50, 50a, 50b, 50c, 51(1) in 51a, 56 do 59, 60a, 61 in 61a Direktive 78/660/EGS se uporabljajo za institucije iz člena 2 te direktive, razen če ta direktiva določa drugače.“
Amendment to Directive 91/674/EEC
Sprememba Direktive 91/674/EGS
The first sentence of Article 1(1) of Directive 91/674/EEC shall be replaced by the following:
Prvi stavek člena 1(1) Direktive 91/674/EGS se nadomesti z naslednjim:
‘Articles 2, 3, 4(1), (3) to (6), Articles 6, 7, 13, 14, 15(3) and (4), Articles 16 to 21, 29 to 35, 37 to 41, 42, 42a to 42f, 43 (1), points 1 to 7b and 9 to 14, 45(1), 46(1) and (2), 46a, 48 to 50, 50a, 50b, 50c, 51(1), 51a, 56 to 59, 60a, 61 and 61a of Directive 78/660/EEC shall apply to the undertakings mentioned in Article 2 of this Directive, except where this Directive provides otherwise.’
„Člena 2, 3, člen 4(1), (3) do (6), členi 6, 7, 13, 14, člen 15(3) in (4), členi 16 do 21, 29 do 35, 37 do 41, 42, 42a do 42f, člen 43(1), točke 1 do 7b in 9 do 14, členi 45(1), 46(1) in (2), 46a, 48 do 50, 50a, 50b, 50c, 51(1) in 51a, 56 do 59, 60a, 61 in 61a Direktive 78/660/EGS se uporabljajo za podjetja iz člena 2 te direktive, razen če ta direktiva določa drugače.“
Member States shall bring into force the laws, regulations and administrative provisions necessary to comply with this Directive by 5 September 2008 at the latest.
Države članice sprejmejo zakone in druge predpise, potrebne za uskladitev s to direktivo, najpozneje do 5. septembra 2008.
OJ C 294, 25.11.2005, p. 4.
UL C 294, 25.11.2005, str. 4.
Opinion of the European Parliament of 15 December 2005 (not yet published in the Official Journal) and Council Decision of 22 May 2006.
Mnenje Evropskega parlamenta z dne 15. decembra 2005 (še ni objavljeno v Uradnem listu) in Sklep Sveta z dne 22. maja 2006.
Regulation as last amended by Regulation (EC) No 108/2006 (OJ L 24, 27.1.2006, p. 1).
Uredba, kakor je bila nazadnje spremenjena z Uredbo (ES) št. 108/2006 (UL L 24, 27.1.2006, str. 1).
OJ L 243, 11.9.2002, p. 1.’
UL L 243, 11.9.2002, str. 1.“;
OJ L 142, 30.4.2004, p. 12.’
UL L 142, 30.4.2004, str. 12.“;
OJ L 145, 30.4.2004, p. 1.’
UL L 145, 30.4.2004, str. 1.“;
Commission Directive 2006/47/EC
Direktiva Komisije 2006/47/ES
laying down special conditions concerning the presence of Avena fatua in cereal seed
o posebnih pogojih glede prisotnosti Avena fatua v semenu žit
Having regard to Council Directive 66/402/EEC of 14 June 1966 on the marketing of cereal seed [1], and in particular Article 11(2) thereof,
ob upoštevanju Direktive Sveta 66/402/EGS z dne 14. junija 1966 o trženju semena žit [1], in zlasti člena 11(2) direktive,
Commission Directive 74/268/EEC of 2 May 1974 laying down special conditions concerning the presence of Avena fatua in fodder plant and cereal seed [2] has been substantially amended [3].
Direktiva Komisije 74/268/EGS z dne 2. maja 1974 o posebnih pogojih glede prisotnosti Avena fatua v semenu krmnih rastlin in žit [2] je bila bistveno spremenjena [3].
Directive 66/402/EEC has laid down tolerances in respect of the presence of Avena fatua in cereal seed.
Direktiva 66/402/EGS določa dovoljena odstopanja vrednosti v zvezi s prisotnostjo Avena fatua v semenu žit.
Those tolerances appear too high with regard to certain requirements.
Ta dovoljena odstopanja vrednosti se zdijo previsoka glede na določene zahteve.
Consequently, Directive 66/402/EEC, provides for an additional marking in the case of seed complying with special conditions concerning the presence of Avena fatua.
Zato Direktiva 66/402/EGS določa dodatno označevanje v primeru semena, ki je v skladu s posebnimi pogoji glede prisotnosti Avena fatua.
The special conditions laid down in that connection are such as to satisfy such requirements while also taking account of the possibilities for the production and control of seed.
Posebni pogoji, določeni v zvezi s tem, so takšni, da izpolnjujejo takšne zahteve in hkrati upoštevajo možnosti za proizvodnjo in nadzor semena.
The measures provided for in this Directive are in accordance with the opinion of the Standing Committee on Seeds and Propagating Material for Agriculture, Horticulture, and Forestry.
Ukrepi, predvideni s to direktivo, so v skladu z mnenjem Stalnega odbora za seme in razmnoževalni material za poljedelstvo, vrtnarstvo in gozdarstvo.
This Directive should be without prejudice to the obligations of the Member States relating to the time-limits for transposition into national law of the Directives set out in Annex I, Part B,
Ta direktiva ne bi smela posegati v obveznosti držav članic glede rokov za prenos v nacionalno pravo direktiv določenih v Prilogi I, Del B –
Member States shall issue on request the official certificate provided for in Article 11 of Directive 66/402/EEC;
Države članice na zahtevo izdajo uradno potrdilo iz člena 11 Direktive 66/402/EGS, če:
if the crop is free of Avena fatua at the time of the field inspection officially carried out in conformity with the provisions of Annex I to that Directive and if a sample of a least 1 kg, drawn in accordance with the provisions of Article 7 of that Directive, is free of Avena fatua at the time of official examination; or
v semenskem posevku v času poljskega pregleda, uradno izvedenega v skladu z določbami Priloge I navedene direktive, in če v najmanj 1 kg vzorcu, vzetem v skladu z določbami člena 7 navedene direktive, v času uradnega preverjanja ni prisotna Avena fatua; ali
if a sample of at least 3 kg, drawn in accordance with the provisions of Article 7 of that Directive, is free of Avena fatua at the time of official examination.
v najmanj 3 kg vzorcu, vzetem v skladu z določbami člena 7 navedene direktive, v času uradnega preverjanja ni prisotna Avena fatua.
Member States may prescribe that the official certificate is issued only in one of the two cases provided for in Article 1.
Države članice lahko predpišejo, da se uradno potrdilo izda samo za enega od obeh primerov, ki sta navedena v členu 1.
Directive 74/268/EEC, as amended by the Directive listed in Annex I, Part A, is repealed, without prejudice to the obligations of the Member States relating to the time-limits for transposition into national law of the Directives set out in Annex I, Part B.
Direktiva 74/268/EGS, kakor je bila spremenjena z direktivo, navedeno v Prilogi I, Del A, je razveljavljena, brez poseganja v obveznosti držav članic glede rokov za prenos v nacionalno pravo direktiv, ki so določene v Prilogi I, Del B.
References to the repealed Directive shall be construed as references to this Directive and shall be read in accordance with the correlation table in Annex II.
Sklici na razveljavljeno direktivo, se upoštevajo kot sklici na to direktivo in se berejo v skladu s primerjalno tabelo v Prilogi II.
This Directive shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.
Ta direktiva začne veljati na dvajseti dan po objavi v Uradnem listu Evropske unije.
OJ 125, 11.7.1966, p. 2309.
UL 125, 11.7.1966, str. 2309.
Directive as last amended by Directive 2004/117/EC (OJ L 14, 18.1.2005, p. 18).
Direktiva, kakor je bila spremenjena z Direktivo 2004/117/ES (UL L 14, 18.1.2005, str. 18).
See Annex I, Part A.
Glej Prilogo I, Del A.
Repealed Directive with its amendment
Razveljavljena direktiva z njeno spremembo
(referred to in Article 3)
(iz člena 3)
Commission Directive 74/268/EEC
Direktiva Komisije 74/268/EGS
(OJ L 141, 24.5.1974, p. 19)
(UL L 141, 24.5.1974, str. 19)
Commission Directive 78/511/EEC
Direktiva Komisije 78/511/EGS
(OJ L 157, 15.6.1978, p. 34)
(UL L 157, 15.6.1978, str. 34)
74/268/EEC
74/268/EGS
1 July 1974
julij 1974
78/511/EEC
78/511/EGS
1 July 1980
julij 1980
Directive 74/268/EEC
Direktiva 74/268/EGS
Article 2(1), introductory wording
Člen 2, prvi odstavek, uvodne besede
Article 1, introductory wording
Člen 1, uvodne besede
Article 2(1), first indent
Člen 2 (1), prva alinea
Article 1, point (a)
Člen 1, točka (a)
Article 2(1), second indent
Člen 2 (1), druga alinea
Article 1, point (b)
Člen 1, točka (b)
Annexes I-II
Prilogi I in II
Directive 2006/48/EC of the European Parliament and of the council
Direktiva 2006/48/ES Evropskega parlamenta in Sveta
relating to the taking up and pursuit of the business of credit institutions (recast)
o začetku opravljanja in opravljanju dejavnosti kreditnih institucij (preoblikovano)
Having regard to the Treaty establishing the European Community, and in particular the first and third sentences of Article 47(2) thereof,
ob upoštevanju Pogodbe o ustanovitvi Evropske skupnosti in zlasti prvega in tretjega stavka člena 47(2) Pogodbe,
Having regard to the Opinion of the European Central Bank,
ob upoštevanju mnenja Evropske centralne banke,
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 has been significantly amended on several occasions.
Direktiva 2000/12/ES Evropskega parlamenta in Sveta z dne 20. marca 2000 o začetku opravljanja in opravljanju dejavnosti kreditnih institucij je bila večkrat bistveno spremenjena.
Now that new amendments are being made to the said Directive, it is desirable, in order to clarify matters, that it should be recast.
Ker je treba navedeni direktivi dodati nadaljnje spremembe, bi jo bilo treba zaradi jasnosti preoblikovati.
In order to make it easier to take up and pursue the business of credit institutions, it is necessary to eliminate the most obstructive differences between the laws of the Member States as regards the rules to which these institutions are subject.
Da bi olajšali začetek opravljanja in opravljanje dejavnosti kreditnih institucij, je treba odstraniti najbolj moteče razlike med zakonodajami posameznih držav članic glede pravil, ki jih morajo te institucije upoštevati.