natgillin/translations-raw huggingface dataset:
This Directive should not amend specific rules established for the same purpose in other Community provisions and should not apply to activities of undertakings covered by those provisions.
Ta direktiva naj ne bi spreminjala posebnih pravil, sprejetih za isti namen v drugih določbah Skupnosti, in naj se ne bi uporabljala za dejavnosti podjetij, ki jih pokrivajo te določbe.
Certain undertakings should be excluded from the application of this Directive by virtue of the size of their turnover.
Nekatera podjetja bi bilo treba izvzeti od uporabe te direktive zaradi velikosti njihovega letnega prometa.
This applies to those public undertakings whose business is not conducted on such a scale as to justify the administrative burden of ensuring transparency.
To velja za javna podjetja, katerih posel se ne izvaja v tolikšni meri, da bi bila dosežena administrativna meja za zagotavljanje preglednosti.
In view of the limited potential for an effect on trade between Member States, it is not necessary, at this time, to require separate accounts in relation to the supply of certain categories of services.
Z vidika omejenega morebitnega vpliva na trgovino med državami članicami trenutno ni treba zahtevati ločenih računov v zvezi z zagotavljanjem nekaterih kategorij storitev.
This Directive is without prejudice to other provisions of the Treaty, notably Articles 86(2), 88 and 296, and to any other rules concerning the provision of information by Member States to the Commission.
Ta direktiva ne posega v druge določbe Pogodbe, zlasti člene 86(2), 88 in 296 in tudi ne v kakršne koli druge predpise o posredovanju informacij iz držav članic Komisiji.
In cases where the compensation for the fulfilment of services of general economic interest has been fixed for an appropriate period following an open, transparent and non-discriminatory procedure it does not seem necessary to require such undertakings to maintain separate accounts.
V primerih, kjer je bilo nadomestilo za izpolnjevanje storitev splošnega gospodarskega pomena določeno za primerno obdobje po odprtem, preglednem in nepristranskem postopku, se trenutno ne zdi potrebno, da bi se od takih podjetij zahtevalo vodenje ločenih računov.
The undertakings in question being in competition with other undertakings, information acquired should be covered by the obligation of professional secrecy.
Zaradi konkurenčnosti zadevnih podjetij z drugimi podjetji naj bi bile pridobljene informacije krite z obveznostjo do poklicne tajnosti.
A reporting system based on ex post facto checks of the financial flows between public authorities and public undertakings operating in the manufacturing sector will enable the Commission to fulfil its obligations.
Sistem poročanja, ki temelji na ex post pregledih finančnih tokov med javnimi oblastmi in javnimi podjetji, v proizvodnih dejavnostih, bo omogočil Komisiji izpolnjevanje obveznosti.
That system of control must cover specific financial information.
Takšen sistem nadzora mora zajemati finančne podatke.
In order to limit the administrative burden on Member States, the reporting system should make use of both publicly available data and information available to majority shareholders.
Sistem poročanja, da bi omejil administrativno breme držav članic, mora uporabljati tako javne podatke kot podatke, ki so na voljo večinskim delničarjem.
The presentation of consolidated reports is to be permitted.
Treba je dovoliti pošiljanje konsolidiranih poročil.
Incompatible aid to major undertakings operating in the manufacturing sector will have the greatest distortive effect on competition in the common market.
Neskladna pomoč večjim podjetjem, ki delujejo v proizvodnem sektorju, bo najbolj škodljivo vplivala na konkurenco na skupnem trgu.
Therefore, such a reporting system may at present be limited to undertakings with a yearly turnover of more than EUR 250 million.
Takšen sistem poročanja je torej sedaj mogoče omejiti na podjetja, katerih letni promet presega 250 milijonov EUR.
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 –
The Member States shall ensure that financial relations between public authorities and public undertakings are transparent as provided in this Directive, so that the following emerge clearly:
Države članice zagotovijo, da so finančni odnosi med javnimi oblastmi in javnimi podjetji pregledni, kot določa ta direktiva, tako da iz njih jasno izhaja naslednje:
public funds made available directly by public authorities to the public undertakings concerned;
javna sredstva dajo javne oblasti na voljo neposredno zadevnim javnim podjetjem;
public funds made available by public authorities through the intermediary of public undertakings or financial institutions;
javna sredstva dajo javne oblasti na voljo prek posrednikov javnih podjetij ali finančnih institucij;
the use to which these public funds are actually put.
dejanska uporaba teh javnih sredstev.
Without prejudice to specific provisions laid down by the Community the Member States shall ensure that the financial and organisational structure of any undertaking required to maintain separate accounts is correctly reflected in the separate accounts, so that the following emerge clearly:
Brez poseganja v posebne določbe, ki jih določa Skupnost, države članice zagotovijo, da je finančna in organizacijska struktura vsakega podjetja, ki mora voditi ločene račune, pravilno izražena, tako da jasno izhaja naslednje:
the costs and revenues associated with different activities;
stroški in prihodki, povezani z različnimi dejavnostmi;
full details of the methods by which costs and revenues are assigned or allocated to different activities.
vse podrobnosti o načinih dodeljevanja ali razporejanja stroškov in prihodkov določenim dejavnostim.
For the purpose of this Directive:
Za namen te direktive:
‘public authorities’ means all public authorities, including the State and regional, local and all other territorial authorities;
„javne oblasti“ pomenijo vse organe oblasti, skupaj z državnimi in regionalnimi, lokalnimi in vsemi drugimi ozemeljskimi oblastmi;
‘public undertakings’ means any undertaking over which the public authorities may exercise directly or indirectly a dominant influence by virtue of their ownership of it, their financial participation therein, or the rules which govern it.
„javna podjetja“ pomenijo vsa podjetja, nad katerim lahko javne oblasti neposredno ali posredno izvajajo prevladujoč vpliv zaradi svojega lastništva, svojega finančnega sodelovanja v njih ali predpisov, ki jih urejajo.
A dominant influence on the part of the public authorities shall be presumed when these authorities, directly or indirectly in relation to an undertaking:
Prevladujoč vpliv javnih oblasti se predpostavlja, kadar ti organi v zvezi s podjetjem neposredno ali posredno:
hold the major part of the undertaking’s subscribed capital; or
imajo večinski delež vpisanega delniškega kapitala; ali
control the majority of the votes attaching to shares issued by the undertakings; or
nadzorujejo večino glasov, pripisanih delnicam, ki jih izdajo podjetja; ali
can appoint more than half of the members of the undertaking's administrative, managerial or supervisory body;
lahko imenujejo več kot polovico članov upravnega, vodstvenega ali nadzornega organa podjetja;
‘undertaking required to maintain separate accounts’ means any undertaking that enjoys a special or exclusive right granted by a Member State pursuant to Article 86(1) of the Treaty or is entrusted with the operation of a service of general economic interest pursuant to Article 86(2) of the Treaty, that receives public service compensation in any form whatsoever in relation to such service and that carries on other activities;
„podjetje, za katero se zahtevajo ločeni računi“ pomeni katero koli podjetje s posebnimi ali izključnimi pravicami, ki mu jih je odobrila država članica v skladu s členom 86(1) Pogodbe, oziroma so pooblaščena za opravljanje storitev splošnega gospodarskega pomena v skladu s členom 86(2) Pogodbe, v zvezi s temi storitvami prejemajo nadomestilo za javne storitve v kateri koli obliki ter ob tem opravljajo druge dejavnosti;
‘different activities’ means, on the one hand, all products or services in respect of which a special or exclusive right is granted to an undertaking or all services of general economic interest with which an undertaking is entrusted and, on the other hand, each other separate product or service in respect of which the undertaking is active;
„različne dejavnosti“ pomenijo, po eni strani, vse izdelke ali storitve, v zvezi s katerimi je podjetju dodeljena posebna ali izključna pravica ali vse storitve splošnega gospodarskega interesa, za katere je pooblaščeno podjetje, prav tako pa, po drugi strani, vsak drug posamezen izdelek ali storitev, v zvezi s katerim je podjetje dejavno;
‘exclusive rights’ means rights that are granted by a Member State to one undertaking through any legislative, regulatory or administrative instrument, reserving it the right to provide a service or undertake an activity within a given geographical area;
„izključne pravice“ pomenijo pravice, ki jih država članica dodeli enemu podjetju s kakršnimi koli zakonskimi, podzakonskimi ali upravnimi akti in mu nameni pravico do zagotavljanja storitev ali izvajanja dejavnosti na določenem zemljepisnem območju;
‘special rights’ means rights that are granted by a Member State to a limited number of undertakings, through any legislative, regulatory or administrative instrument, which, within a given geographical area:
„posebne pravice“ pomenijo pravice, ki jih država članica dodeli omejenemu številu podjetij s kakršnimi koli zakonskimi, podzakonskimi ali upravnimi akti, ki na določenem zemljepisnem območju:
limits to two or more the number of such undertakings, authorised to provide a service or undertake an activity, otherwise than according to objective, proportional and non-discriminatory criteria; or
omejijo število takih podjetij na dve ali več, ki lahko zagotavljajo storitve ali izvajajo dejavnosti drugače kot skladno z merili objektivnosti, sorazmernosti in nepristranosti; ali
designates, otherwise than according to such criteria, several competing undertakings, as being authorised to provide a service or undertake an activity; or
določi, drugače kot skladno s temi merili, več konkurenčnih podjetij, ki so pooblaščena za zagotavljanje storitev ali izvajanje dejavnosti; ali
confers on any undertaking or undertakings, otherwise than according to such criteria, any legal or regulatory advantages which substantially affect the ability of any other undertaking to provide the same service or to operate the same activity in the same geographical area under substantially equivalent conditions.
dodeli kateremu koli podjetju ali podjetjem, drugače kot skladno s temi merili, kakršne koli zakonske ali podzakonske prednosti, ki občutno vplivajo na zmožnost vsakega drugega podjetja za zagotavljanje iste storitve ali izvajanje iste dejavnosti na istem zemljepisnem območju pod bistveno enakovrednimi pogoji.
The transparency referred to in Article 1(1) shall apply in particular to the following aspects of financial relations between public authorities and public undertakings:
Preglednost iz člena 1(1) velja zlasti za naslednje vidike finančnih odnosov med javnimi oblastmi in javnimi podjetji:
the setting-off of operating losses;
poravnavo izgub iz poslovanja;
the provision of capital;
zagotovitev kapitala;
non-refundable grants, or loans on privileged terms;
nepovratne dotacije ali posojila pod ugodnimi pogoji;
the granting of financial advantages by forgoing profits or the recovery of sums due;
podeljevanje finančnih prednosti z odpovedjo dobičku ali povračilu dolgovanih zneskov;
the forgoing of a normal return on public funds used;
odpoved običajnemu poplačilu uporabljenih javnih sredstev;
compensation for financial burdens imposed by the public authorities.
povračilo za finančna bremena, ki jih naložijo javne oblasti.
To ensure the transparency referred to in Article 1(2), the Member States shall take the measures necessary to ensure that for any undertaking required to maintain separate accounts:
Za zagotavljanje preglednosti iz člena 1(2) države članice sprejmejo potrebne ukrepe, da bi za vsako podjetje, ki mora voditi ločene račune, zagotovile, da so:
the internal accounts corresponding to different activities are separate;
notranji računi, ki ustrezajo različnim dejavnostim, ločeni;
all costs and revenues are correctly assigned or allocated on the basis of consistently applied and objectively justifiable cost accounting principles;
vsi stroški in prihodki pravilno dodeljeni ali razporejeni na podlagi dosledno uporabljanih in objektivno upravičenih računovodskih načel;
the cost accounting principles according to which separate accounts are maintained are clearly established.
jasno vzpostavljena računovodska načela, po katerih se vodijo ločeni računi.
Paragraph 1 shall only apply to activities which are not covered by specific provisions laid down by the Community and shall not affect any obligations of Member States or undertakings arising from the Treaty or from such specific provisions.
Odstavek 1 se uporablja samo za dejavnosti, ki jih ne pokrivajo posebne določbe, ki jih je sprejela Skupnost, in ne vplivajo na nikakršne obveznosti držav članic ali podjetij, ki izhajajo iz Pogodbe ali iz takih posebnih določb.
As far as the transparency referred to in Article 1(1) is concerned, this Directive shall not apply to financial relations between the public authorities and:
Kar zadeva preglednost iz člena 1(1), se ta direktiva uporablja samo za finančne odnose med javnimi oblastmi in:
public undertakings, as regards services the supply of which is not liable to affect trade between Member States to an appreciable extent;
javnimi podjetji glede storitev, katerih zagotavljanje ne more občutno vplivati na trgovino med državami članicami;
central banks;
centralnimi bankami;
public credit institutions, as regards deposits of public funds placed with them by public authorities on normal commercial terms;
javnimi kreditnimi institucijami, glede depozitov javnih sredstev, ki so jih vložile javne oblasti pod običajnimi tržnimi pogoji;
public undertakings whose total annual net turnover over the period of the two financial years preceding that in which the funds referred to in Article 1(1) are made available or used has been less than EUR 40 million.
javnimi podjetji, katerih letni čisti prihodek ni dosegel vsote 40 milijonov EUR v dveh finančnih letih pred tistim, ko so bila sredstva iz člena 1(1) dana na voljo ali uporabljena.
However, for public credit institutions the corresponding threshold shall be a balance sheet total of EUR 800 million.
Vendar pa je za javne kreditne institucije ustrezni prag določen na bilančni rezultat 800 milijonov EUR.
As far as the transparency referred to in Article 1(2) is concerned, this Directive shall not apply:
V zvezi s preglednostjo iz člena 1(2), se ta direktiva ne uporablja:
to undertakings, as regards services the supply of which is not liable to affect trade between Member States to an appreciable extent;
za podjetja, v zvezi s storitvami, katerih zagotavljanje ne more občutno vplivati na trgovanje med državami članicami;
to undertakings whose total annual net turnover over the period of the two financial years preceding any given year in which it enjoys a special or exclusive right granted by a Member State pursuant to Article 86(1) of the Treaty, or in which it is entrusted with the operation of a service of general economic interest pursuant to Article 86(2) of the Treaty is less than EUR 40 million; however, for public credit institutions the corresponding threshold shall be a balance sheet total of EUR 800 million;
za podjetja, katerih letni čisti prihodek ni dosegel vsote 40 milijonov EUR v dveh finančnih letih pred tistim, ko uživa posebno ali izključno pravico, ki jo podeli država članica skladno s členom 86(1) Pogodbe, ali ko je pooblaščeno za opravljanje storitev splošnega gospodarskega pomena skladno s členom 86(2) Pogodbe; vendar pa je za javne kreditne institucije ustrezni prag določen na bilančno vsoto 800 milijonov EUR;
to undertakings which have been entrusted with the operation of services of general economic interest pursuant to Article 86(2) of the Treaty if the compensation they receive, in any form whatsoever, was fixed for an appropriate period following an open, transparent and non-discriminating procedure.
za podjetja, ki so bila pooblaščena za opravljanje storitev splošnega gospodarskega pomena skladno s členom 86(2) Pogodbe, če je bilo nadomestilo v kakršni koli obliki, ki ga prejemajo, določeno za primerno obdobje po odprtem, preglednem in nepristranskem postopku.
Member States shall ensure that information concerning the financial relations referred to in Article 1(1) be kept at the disposal of the Commission for five years from the end of the financial year in which the public funds were made available to the public undertakings concerned.
Države članice zagotovijo, da so informacije v zvezi s finančnimi odnosi iz člena 1(1), na voljo Komisiji za obdobje petih let po koncu finančnega leta, ko so bila javna sredstva dana na voljo zadevnim javnim podjetjem.
However, where the same funds are used during a later financial year, the five-year time limit shall run from the end of that financial year.
Kadar pa se ista sredstva uporabijo v poznejšem finančnem letu, začne petletni rok teči od konca tega finančnega leta.
Member States shall ensure that information concerning the financial and organisational structure of undertakings referred to in Article 1(2) be kept at the disposal of the Commission for five years from the end of the financial year to which the information refers.
Države članice zagotovijo, da so podatki, ki zadevajo finančno in organizacijsko strukturo podjetij iz člena 1(2), na voljo Komisiji za obdobje petih let po koncu finančnega leta, na katerega se nanašajo podatki.
Member States shall, where the Commission considers it necessary so to request, supply to it the information referred to in paragraphs 1 and 2, together with any necessary background information, notably the objectives pursued.
Države članice Komisiji na njeno zahtevo posredujejo informacije iz odstavka 1 in 2 skupaj z vsemi potrebnimi dopolnilnimi informacijami.
The Commission shall not disclose such information supplied to it pursuant to Article 6(3) as is of a kind covered by the obligation of professional secrecy.
Komisija ne sme objaviti informacij, ki so ji bile posredovane skladno s členom 6(3) in ki po svoji naravi predstavljajo poslovno skrivnost.
The first paragraph shall not prevent publication of general information or surveys which do not contain information relating to particular public undertakings to which this Directive applies.
Prvi odstavek ne preprečuje objave splošnih informacij iz poročil, ki ne vsebujejo informacij o posameznih javnih podjetjih, za katere se uporablja ta direktiva.
Member States whose public undertakings operate in the manufacturing sector shall supply the financial information as set out in paragraphs 2 and 3 to the Commission on an annual basis within the timetable contained in paragraph 5.
Države članice, katerih javna podjetja delujejo v proizvodnem sektorju, Komisiji letno pošiljajo finančne podatke iz odstavkov 2 in 3, po časovnem razporedu iz odstavka 5.
The financial information required for each public undertaking operating in the manufacturing sector and in accordance with paragraph 4 shall be the annual report and annual accounts, in accordance with the definition of Council Directive 78/660/EEC [6].
Finančni podatki, potrebni za vsako javno podjetje, ki deluje v proizvodnem sektorju in v skladu z odstavkom 4, so letno poročilo in letni računovodski izkaz, skladno z opredelitvijo v Direktivi Sveta 78/660/EGS [6].
The annual accounts and annual report include the balance sheet and profit/loss account, explanatory notes, together with accounting policies, statements by directors, segmental and activity reports.
Letni računovodski izkaz in letno poročilo vključujeta razlago bilance stanja in bilance uspeha, skupaj s knjigovodsko politiko, izjavami direktorjev, področnimi poročili in poročili o dejavnosti.
Moreover, notices of shareholders' meetings and any other pertinent information shall be provided.The reports required shall be provided for each individual public undertaking separately, as well as for the holding or subholding company which consolidates several public undertakings in so far as the consolidated sales of the holding or subholding company lead to its being classified as ‘manufacturing’.
Priložijo se tudi obvestila o sestankih delničarjev in drugi ustrezni podatki.Poročila se pošljejo za vsako javno podjetje posebej, kot tudi za matična podjetja ali podpodjetja, ki združujejo več javnih podjetij, če konsolidirana prodaja matično podjetje ali podpodjetje uvršča kot „proizvodno“.
The following details, in so far as not disclosed in the annual report and annual accounts of each public undertaking, shall be provided in addition to the information referred to in paragraph 2:
Poleg podatkov iz odstavka 2 se priložijo naslednji podrobni podatki, če niso navedeni v letnem poročilu in letnem računovodskem izkazu javnega podjetja:
the provision of any share capital or quasi-capital funds similar in nature to equity, specifying the terms of its or their provision (whether ordinary, preference, deferred or convertible shares and interest rates; the dividend or conversion rights attaching thereto);
dodeljevanje osnovnega kapitala ali kvazi-kapitalskih sredstev, ki so po naravi podobna trajnemu kapitalu, z navedbo načina dodelitve (navadne ali prednostne delnice, delnice z odloženim izplačilom dividend ali zamenljive delnice in obrestne mere; pripadajoče dividende ali pravice do zamenjave);
non-refundable grants, or grants which are only refundable in certain circumstances;
nevračljive donacije ali donacije, ki so vračljive le v nekaterih okoliščinah;
the award to the enterprise of any loans, including overdrafts and advances on capital injections, with a specification of interest rates and the terms of the loan and its security, if any, given to the lender by the enterprise receiving the loan;
dodeljevanje posojil podjetjem, vključno z limiti in predplačili za vložke kapitala, z določenimi obrestnimi merami in pogoji posojila in morebitnim jamstvom, ki ga posojilodajalcu daje podjetje, ki prejme posojilo;
guarantees given to the enterprise by public authorities in respect of loan finance (specifying terms and any charges paid by enterprises for these guarantees);
jamstva, ki jih podjetjem dajo organi oblasti za posojila (z navedbo pogojev in stroškov, ki jih ima podjetje za takšna jamstva);
dividends paid out and profits retained;
izplačane dividende in zadržani dobički;
any other forms of State intervention, in particular, the forgoing of sums due to the State by a public undertaking, including inter alia the repayment of loans, grants, payment of corporate or social taxes or any similar charges.
druge oblike državnih intervencij, predvsem odpis zneskov, ki jih javna podjetja dolgujejo državi, vključno med drugim z vračilom posojil, dotacij, plačil davka na dobiček podjetja ali prispevkov za socialno zavarovanje in drugih podobnih stroškov.
The share capital referred to in (a) shall include share capital contributed by the State directly and any share capital received contributed by a public holding company or other public undertaking, including financial institutions, whether inside or outside the same group, to a given public undertaking.
Osnovni kapital iz točke (a) vključuje osnovni kapital, ki ga je določenemu javnemu podjetju neposredno prispevala država in kateri koli drugi osnovni kapital, ki so ga prispevale javne matične družbe ali druga javna podjetja, vključno s finančnimi institucijami v ali izven iste skupine.
The relationship between the provider of the finance and the recipient shall always be specified.
Odnos med ponudnikom financiranja in prejemnikom se vedno navede.