natgillin/translations-raw huggingface dataset:
the audits of the annual or consolidated accounts referred to in paragraph 1 are carried out in accordance with international auditing standards as referred to in Article 26, as well as the requirements laid down in Articles 22, 24 and 25, or with equivalent standards and requirements;
se revizije letnih ali konsolidiranih računovodskih izkazov iz odstavka 1 izvajajo v skladu z mednarodnimi revizijskimi standardi iz člena 26 in tudi v skladu z zahtevami, določenimi v členih 22, 24 in 25, ali v skladu z enakovrednimi standardi in zahtevami;
it publishes on its website an annual transparency report which includes the information referred to in Article 40 or it complies with equivalent disclosure requirements.
na svoji spletni strani objavijo letno pregledno poročilo, ki vključuje podatke iz člena 40, ali izpolnijo enakovredne zahteve po razkritjih.
In order to ensure uniform application of paragraph 5(d) the equivalence referred to therein shall be assessed by the Commission in cooperation with Member States and shall be decided upon by the Commission in accordance with the procedure referred to in Article 48(2).
Da se zagotovi enotna uporaba odstavka 5(d), oceni Komisija v sodelovanju z državami članicami enakovrednost in odloči v skladu s postopkom iz člena 48(2).
Pending such a decision by the Commission, Member States may assess the equivalence referred to in paragraph 5(d) as long as the Commission has not taken any decision.
V času sprejemanja odločitve s strani Komisije lahko države članice ocenijo enakovrednost iz odstavka 5(d), dokler Komisija ne sprejme odločitve.
Derogation in the case of equivalence
Odstopanje v primeru enakovrednosti
Member States may disapply or modify the requirements in Article 45(1) and (3) on the basis of reciprocity only if the third-country auditors or audit entities are subject to systems of public oversight, quality assurance and investigations and penalties in the third country that meet requirements equivalent to those of Articles 29, 30 and 32.
Države članice lahko na podlagi vzajemnosti ne uporabijo ali spremenijo zahteve iz člena 45(1) in (3) le, če so revizijski subjekti ali revizorji tretjih držav vključeni v sisteme javnega nadzora, zagotavljanja kakovosti, preiskav in kazni v tretji državi, ki izpolnjuje zahteve, enakovredne tistim iz členov 29, 30 in 32.
In order to ensure uniform application of paragraph 1 of this Article, the equivalence referred to therein shall be assessed by the Commission in cooperation with Member States and shall be decided upon by the Commission in accordance with the procedure referred to in Article 48(2).
Da se zagotovi enotna uporaba odstavka 1 tega člena, oceni Komisija v sodelovanju z državami članicami enakovrednost in odloči v skladu s postopkom iz člena 48(2).
Member States may assess the equivalence referred to in paragraph 1 of this Article or rely on the assessments carried out by other Member States as long as the Commission has not taken any decision.
Države članice lahko ocenijo enakovrednost iz odstavka 1 tega člena ali se zanesejo na ocene drugih držav članic, dokler Komisija ne sprejme odločitve.
If the Commission decides that the requirement of equivalence referred to in paragraph 1 of this Article is not complied with, it may allow the auditors and audit entities concerned to continue their audit activities in accordance with the relevant Member State's requirements during an appropriate transitional period.
Če Komisija odloči, da zahteva po preglednosti iz odstavka 1 tega člena ni usklajena, lahko zadevnim revizorjem ali revizijskim subjektom dovoli opravljanje revizijskih dejavnosti v skladu z ustreznimi zahtevami države članice v primernem prehodnem obdobju.
Member States shall communicate to the Commission:
Države članice sporočijo Komisiji:
their assessments of the equivalence referred to in paragraph 2; and
svoje ocene enakovrednosti iz odstavka 2; in
the main elements of their cooperative arrangements with third-country systems of public oversight, quality assurance and investigations and penalties, on the basis of paragraph 1.
glavne elemente dogovorov o sodelovanju s sistemi javnega nadzora, zagotavljanja kakovosti ter preiskav in kazni v tretjih državah na podlagi odstavka 1.
Cooperation with competent authorities from third countries
Sodelovanje s pristojnimi organi iz tretjih držav
Member States may allow the transfer to the competent authorities of a third country of audit working papers or other documents held by statutory auditors or audit firms approved by them, provided that:
Države članice lahko pristojnim organom tretje države predložijo revizijske delovne papirje in druge dokumente, ki jih posedujejo zakoniti revizorji ali revizijska podjetja z dovoljenjem držav članic, če:
those audit working papers or other documents relate to audits of companies which have issued securities in that third country or which form part of a group issuing statutory consolidated accounts in that third country;
so ti revizijski delovni papirji ali drugi dokumenti povezani z revizijo družb, ki so izdale vrednostne papirje v zadevni tretji državi, ali pa so sestavni deli skupine, ki izdaja obvezne konsolidirane računovodske izkaze v zadevni tretji državi;
the transfer takes place via the home competent authorities to the competent authorities of that third country and at their request;
prenos teh dokumentov poteka od domačih pristojnih organov k pristojnim organom zadevne tretje države na njihovo zahtevo;
the competent authorities of the third country concerned meet requirements which have been declared adequate in accordance with paragraph 3;
pristojni organi zadevne tretje države izpolnjujejo zahteve, ki so priznane za ustrezne glede na odstavek 3;
there are working arrangements on the basis of reciprocity agreed between the competent authorities concerned;
obstajajo delovni dogovori, ki temeljijo na vzajemnosti med zadevnimi pristojnimi organi;
the transfer of personal data to the third country is in accordance with Chapter IV of Directive 95/46/EC.
prenos osebnih podatkov v tretjo državo je v skladu s poglavjem IV Direktive 95/46/ES.
The working arrangements referred to in paragraph 1(d) shall ensure that:
Delovni dogovori iz odstavka 1(d) zagotovijo, da:
justification as to the purpose of the request for audit working papers and other documents is provided by the competent authorities;
pristojni organi zagotovijo obrazložitev namena zahteve po revizijskih delovnih papirjih in drugih dokumentih;
the persons employed or formerly employed by the competent authorities of the third country that receive the information are subject to obligations of professional secrecy;
za osebe, ki so ali so bile zaposlene pri pristojnih organih tretje države, ki so prejemniki podatkov, veljajo dolžnosti varovanja poslovne skrivnosti;
the competent authorities of the third country may use audit working papers and other documents only for the exercise of their functions of public oversight, quality assurance and investigations that meet requirements equivalent to those of Articles 29, 30 and 32;
pristojni organi tretje države lahko uporabljajo revizijske delovne papirje in druge dokumente le za izvajanje svojih funkcij javnega nadzora, zagotavljanja kakovosti in preiskav, ki izpolnjujejo zahteve, enakovredne tistim iz členov 29, 30 in 32;
the request from a competent authority of a third country for audit working papers or other documents held by a statutory auditor or audit firm can be refused:
se zahtevo pristojnih organov tretje države po revizijskih delovnih papirjih in drugih dokumentih, ki jih poseduje revizor ali revizijsko podjetje, lahko zavrne:
where the provision of those working papers or documents would adversely affect the sovereignty, security or public order of the Community or of the requested Member State, or
če bi posredovanje teh delovnih papirjev ali dokumentov lahko škodovalo suverenosti, varnosti ali javnemu redu Skupnosti ali naslovljene države članice, ali
where judicial proceedings have already been initiated in respect of the same actions and against the same persons before the authorities of the requested Member State.
če so se v naslovljeni državi članici v zvezi z enakimi dejanji in proti istim osebam že začeli sodni postopki.
The adequacy referred to in paragraph 1(c) shall be decided upon by the Commission in accordance with the procedure referred to in Article 48(2) in order to facilitate cooperation between competent authorities.
Ustreznost iz odstavka 1(c) določi Komisija v skladu s postopkom iz člena 48(2), da se spodbudi sodelovanje med pristojnimi organi.
The assessment of adequacy shall be carried out in cooperation with Member States and be based on the requirements of Article 36 or essentially equivalent functional results.
Ocena ustreznosti se izvede v sodelovanju z državami članicami in temelji na zahtevah člena 36 ali na enakih reprezentativnih rezultatih.
Member States shall take the measures necessary to comply with the Commission's decision.
Države članice sprejmejo ukrepe, potrebne za uskladitev z odločitvijo Komisije.
In exceptional cases and by way of derogation from paragraph 1, Member States may allow statutory auditors and audit firms approved by them to transfer audit working papers and other documents directly to the competent authorities of a third country, provided that:
Izjemoma in z odstopanjem od odstavka 1 lahko države članice zakonitim revizorjem in revizijskim podjetjem, ki so jim podelile dovoljenje, dovolijo prenos revizijskih delovnih papirjev in drugih dokumentov neposredno k pristojnim organom tretje države, če:
investigations have been initiated by the competent authorities in that third country;
so pristojni organi v zadevni tretji državi uvedli preiskave;
the transfer does not conflict with the obligations with which statutory auditors and audit firms are required to comply in relation to the transfer of audit working papers and other documents to their home competent authority;
prenos ni v nasprotju z obveznostmi, ki jih morajo zakoniti revizorji in revizijska podjetja spoštovati v zvezi s prenosom revizijskih delovnih papirjev in drugih dokumentov k svojim domačim pristojnim organom;
there are working arrangements with the competent authorities of that third country that allow the competent authorities in the Member State reciprocal direct access to audit working papers and other documents of that third-country's audit entities;
obstajajo delovni dogovori s pristojnimi organi zadevne tretje države, ki pristojnim organom države članice omogočajo vzajemni neposredni dostop do revizijskih delovnih papirjev in drugih dokumentov revizijskih subjektov navedene tretje države;
the requesting competent authority of the third country informs in advance the home competent authority of the statutory auditor or audit firm of each direct request for information, indicating the reasons therefor;
pristojni organ – prosilec tretje države predhodno obvesti domači pristojni organ zakonitega revizorja ali revizijskega podjetja o vsaki neposredni zahtevi po podatkih in navede razloge zanjo;
the conditions referred to in paragraph 2 are respected.
se upoštevajo pogoji iz odstavka 2.
The Commission may, in accordance with the procedure referred to in Article 48(2), specify the exceptional cases referred to in paragraph 4 of this Article in order to facilitate cooperation between competent authorities and to ensure the uniform application of paragraph 4 of this Article.
Komisija lahko v skladu s postopkom iz člena 48(2) določi izjemne primere iz odstavka 4 tega člena, da spodbudi sodelovanje med pristojnimi organi in zagotovi enotno uporabo odstavka 4 tega člena.
Member States shall communicate to the Commission the working arrangements referred to in paragraphs 1 and 4.
Države članice obvestijo Komisijo o delovnih dogovorih iz odstavkov 1 in 4.
The Commission shall be assisted by a committee (hereinafter referred to as the Committee).
Komisiji pomaga odbor (v nadaljnjem besedilu „odbor“).
Where reference is made to this paragraph Articles 5 and 7 of Decision 1999/468/EC shall apply, having regard to the provisions of Article 8 thereof.
Pri sklicevanju na ta odstavek se uporabljata člena 5 in 7 Sklepa 1999/468/ES, ob upoštevanju določb člena 8 Sklepa.
Without prejudice to the implementing measures already adopted, and except for the provisions laid down in Article 26, upon expiry of a two-year period following the adoption of this Directive and on 1 April 2008 at the latest, the application of its provisions requiring the adoption of technical rules, amendments and decisions in accordance with paragraph 2 shall be suspended.
Brez poseganja v že sprejete izvedbene ukrepe in z izjemo določb iz člena 26 se po preteku dveh let od sprejema te direktive in najpozneje 1. aprila 2008 uporaba njenih določb, ki zahtevajo sprejem tehničnih pravil, predlogov sprememb in sklepov v skladu z odstavkom 2, prekine.
Acting on a proposal from the Commission, the European Parliament and the Council may renew the provisions concerned in accordance with the procedure laid down in Article 251 of the Treaty and to that end they shall review them prior to the expiry of the period or date referred to above.
Evropski parlament in Svet lahko na predlog Komisije v skladu s postopkom iz člena 251 Pogodbe obnovita te določbe in jih zato pregledata pred iztekom zgoraj navedenega obdobja ali pred zgoraj navedenim datumom.
Amendment of Directive 78/660/EEC and Directive 83/349/EEC
Spremembe direktiv 78/660/EGS in 83/349/EGS
Directive 78/660/EEC is hereby amended as follows:
Direktiva 78/660/EGS se spremeni:
in Article 43(1) the following point shall be added:
v členu 43(1) se doda naslednja točka:
‘separately, the total fees for the financial year charged by the statutory auditor or audit firm for the statutory audit of annual accounts, the total fees charged for other assurance services, the total fees charged for tax advisory services and the total fees charged for other non-audit services.
„ločeno, vsa plačila za poslovno leto, ki jih je zaračunal zakoniti revizor ali revizijsko podjetje za obvezno revizijo letnih računovodskih izkazov, vsa plačila, zaračunana za druge storitve dajanja zagotovil, vsa plačila, zaračunana za davčne svetovalne storitve, in vsa plačila, zaračunana za druge nerevizijske storitve.
Member States may provide that this requirement shall not apply where the company is included within the consolidated accounts required to be drawn up under Article 1 of Directive 83/349/EEC, provided that such information is given in the notes to the consolidated accounts.’;
Države članice lahko določijo, da se ta zahteva ne uporablja za družbo, ki je vključena v konsolidirane računovodske izkaze, ki jih je treba pripraviti po členu 1 Direktive 83/349/EGS, pod pogojem, da so ti podatki posredovani v opombah h konsolidiranim računovodskim izkazom.“;
paragraph 1 of Article 44 shall be replaced by the following:
odstavek 1 člena 44 se nadomesti z naslednjim: „1.
‘Member States may permit the companies referred to in Article 11 to draw up abridged notes on their accounts without the information required in Article 43(1)(5) to (12), (14)(a) and (15).
Države članice lahko dovolijo družbam iz člena 11, da sestavijo skrajšana pojasnila o računovodskih izkazih brez zahtevanih podatkov iz člena 43(1)(5) do (12), (14)(a) in (15).
However, the notes must disclose the information specified in Article 43(1)(6) in total for all the items concerned.’;
Vendar morajo ta pojasnila v celoti razkriti podatke, določene v členu 43(1)(6), za vse zadevne postavke.“;
paragraph 2 of Article 45 shall be replaced by the following:
odstavek 2 člena 45 se nadomesti z: „2.
‘Paragraph 1(b) shall also apply to the information specified in Article 43(1)(8).
Odstavek 1(b) se uporablja tudi za podatke, določene v členu 43(1)(8).
The Member States may permit the companies referred to in Article 27 to omit disclosure of the information specified in Article 43(1)(8).
Države članice lahko dovolijo podjetjem iz člena 27, da opustijo razkritje podatkov, določenih v členu 43(1)(8).
The Member States may also permit the companies referred to in Article 27 to omit disclosure of the information specified in Article 43(1)(15), provided that such information is delivered to the public oversight system referred to in Article 32 of Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audit of annual accounts and consolidated accounts when requested by such a public oversight system.’
Države članice lahko podjetjem iz člena 27 dovolijo tudi, da opustijo razkritje podatkov, določenih v členu 43(1)(15), če so ti podatki dostavljeni sistemu javnega nadzora iz člena 32 Direktive 2006/43/ES Evropskega parlamenta in Sveta z dne 17. maja 2006 o obveznih revizijah za letne in konsolidirane računovodske izkaze.
In Article 34 of Directive 83/349/EEC the following point shall be added:
Členu 34 Direktive 83/349/EGS se doda naslednja točka: „(16)
‘Separately, the total fees for the financial year charged by the statutory auditor or audit firm for the statutory audit of the consolidated accounts, the total fees charged for other assurance services, the total fees charged for tax advisory services and the total fees charged for other non-audit services.’
ločeno, vsa plačila za poslovno leto, ki jih je zaračunal zakoniti revizor ali revizijsko podjetje za obvezno revizijo konsolidiranih računovodskih izkazov, vsa plačila, zaračunana za druge storitve dajanja zagotovil, vsa plačila, zaračunana za davčne svetovalne storitve, in vsa plačila, zaračunana za druge nerevizijske storitve.“
Repeal of Directive 84/253/EEC
Razveljavitev Direktive 84/253/EGS
Directive 84/253/EEC shall be repealed with effect from 29 June 2006.
Direktiva 84/253/EGS se razveljavi z učinkom od 29. junija 2006.
References to the repealed Directive shall be construed as references to this Directive.
Sklicevanja na razveljavljeno direktivo se štejejo za sklicevanja na to direktivo.
Statutory auditors or audit firms that are approved by the competent authorities of the Member States in accordance with Directive 84/253/EEC before the entry into force of the provisions referred to in Article 53(1) shall be considered as having been approved in accordance with this Directive.
Šteje se, da imajo zakoniti revizorji ali revizijska podjetja, katerim pristojni organi države članice podelijo dovoljenje v skladu z Direktivo 84/253/EGS pred začetkom veljavnosti določb iz člena 53(1), dovoljenje v skladu s to direktivo.
Minimum harmonisation
Najmanjša uskladitev
Member States requiring statutory audit may impose more stringent requirements, unless otherwise provided for by this Directive.
Države članice, ki zahtevajo obvezno revizijo, lahko določijo strožje zahteve, razen če besedilo te direktive navaja drugače.
Before 29 June 2008 Member States shall adopt and publish the provisions necessary to comply with this Directive.
Države članice sprejmejo in objavijo določbe, potrebne za uskladitev s to direktivo, do 29. junija 2008.
Member States shall communicate to the Commission the texts of the main provisions of national law which they adopt in the field covered by this Directive.
Države članice Komisiji predložijo besedila temeljnih predpisov nacionalne zakonodaje, sprejetih na področju, ki ga ureja ta direktiva.
OJ C 157, 28.6.2005, p. 115.
UL C 157, 28.6.2005, str. 115.
Opinion of the European Parliament of 28 September 2005 (not yet published in the Official Journal) and Council Decision of 25 April 2006.
Mnenje Evropskega parlamenta z dne 28. septembra 2005 (še ni objavljeno v Uradnem listu) in Sklep Sveta z dne 25. aprila 2006.
OJ L 374, 31.12.1991, p. 7.
UL L 374, 31.12.1991, str. 7.
Directive as amended by Directive 2003/51/EC.
Direktiva, kakor je bila spremenjena z Direktivo 2003/51/ES.
OJ C 143, 8.5.1998, p. 12.
UL C 143, 8.5.1998, str. 12.
OJ L 91, 31.3.2001, p. 91.
UL L 91, 31.3.2001, str. 91.
Council Directive 85/611/EEC of 20 December 1985 on the coordination of laws, regulations and administrative provisions relating to undertakings for collective investment in transferable securities (UCITS) (OJ L 375, 31.12.1985, p. 3).
Direktiva Sveta 85/611/EGS z dne 20. decembra 1985 o uskladitvi zakonov in drugih predpisov o kolektivnih naložbenih podjetjih za vlaganja v prenosljive vrednostne papirje (KNPVP) (UL L 375, 31.12.1985, str. 3).
Directive as last amended by Commission Directive 2006/29/EC (OJ L 70, 9.3.2006, p. 50).
Direktiva, kakor je bila nazadnje spremenjena z Direktivo Komisije 2006/29/ES (UL L 70, 9.3.2006, str. 50).
Directive as amended by Directive 2001/19/EC of the European Parliament and of the Council (OJ L 206, 31.7.2001, p. 1).
Direktiva, kakor je bila spremenjena z Direktivo 2001/19/ES Evropskega parlamenta in Sveta (UL L 206, 31.7.2001, str. 1).
Directive 2003/71/EC of the European Parliament and of the Council of 4 November 2003 on the prospectus to be published when securities are offered to the public or admitted to trading (OJ L 345, 31.12.2003, p. 64).
Direktiva 2003/71/ES Evropskega parlamenta in Sveta z dne 4. novembra 2003 o prospektu, ki se objavi ob javni ponudbi ali sprejemu vrednostnih papirjev v trgovanje (UL L 345, 31.12.2003, str. 64).
Directive 2004/109/EC of the European Parliament and of the Council of 15 December 2004 on the harmonisation of transparency requirements in relation to information about issuers whose securities are admitted to trading on a regulated market (OJ L 390, 31.12.2004, p. 38).
Direktiva 2004/109/ES Evropskega parlamenta in Sveta z dne 15. decembra 2004 o uskladitvi zahtev v zvezi s preglednostjo informacij o izdajateljih, katerih vrednostni papirji so sprejeti v trgovanje na reguliranem trgu (UL L 390, 31.12.2004, str. 38).
OJ L 157, 9.6.2006, p. 87.
UL L 157, 9.6.2006, str. 87.“
any public-interest entity the sole business of which is to act as issuer of asset-backed securities as defined in Article 2(5) of Commission Regulation (EC) No 809/2004 [21]. In such instances, the Member State shall require the entity to explain to the public the reasons for which it considers it not appropriate to have either an audit committee or an administrative or supervisory body entrusted to carry out the functions of an audit committee;
tistih subjektih javnega interesa, katerih edino opravilo je delovati kot izdajatelj s premoženjem zavarovanih vrednostnih papirjev, kot je določeno v členu 2(5) Uredbe Komisije (ES) št. 809/2004 [21]; v takšnih primerih država članica zahteva, da subjekt javnosti pojasni razloge, zaradi katerih meni, da ni ustrezno imeti revizijske komisije ali upravnega ali nadzornega telesa, pooblaščenega za opravljanje funkcij revizijske komisije;
any public-interest entity which is a collective investment undertaking as defined in Article 1(2) of Directive 85/611/EEC.
tistih subjektih javnega interesa, ki so kolektivna naložbena podjetja, kakor je določeno v členu 1(2) Direktive 85/611/EGS.
Member States may also exempt public-interest entities the sole object of which is the collective investment of capital provided by the public, which operate on the principle of risk spreading and which do not seek to take legal or management control over any of the issuers of its underlying investments, provided that those collective investment undertakings are authorised and subject to supervision by competent authorities and that they have a depositary exercising functions equivalent to those under Directive 85/611/EEC;
Države članice lahko izvzamejo tudi subjekte javnega interesa, katerih edini cilj so skupne naložbe kapitala, zagotovljenega s strani javnosti, ki delujejo v skladu z načelom razpršitve tveganja in si ne prizadevajo za pravno ali poslovno nadzorovanje katerega koli izdajatelja njihovih naložb, pri čemer so ta kolektivna naložbena podjetja pooblaščena in jih nadzorujejo pristojni organi ter opravljajo funkcijo depozitarja, ki opravlja funkcije, enakovredne tistim iz Direktive 85/611/EGS;
Directive 2006/44/EC of the European Parliament and of the Council
Direktiva 2006/44/ES Evropskega parlamenta in Sveta
on the quality of fresh waters needing protection or improvement in order to support fish life
o kakovosti sladkih voda, ki jih je treba zavarovati ali izboljšati, da se omogoči življenje rib