natgillin/translations-raw huggingface dataset:
Disclosure of material transactions with related parties that are not carried out under normal market conditions can assist users of annual accounts to assess the financial position of the company as well as, when the company belongs to a group, the financial situation of the group as a whole.
Razkrivanje materialnih transakcij s povezanimi strankami, ki niso opravljene pod običajnimi tržnimi pogoji, lahko pomaga uporabnikom letnih računovodskih izkazov pri oceni finančnega stanja družbe in, kadar je družba del skupine, finančnega stanja skupine kot celote.
Intra-group related party transactions should be eliminated in the preparation of consolidated financial statements.
Transakcije med povezanimi strankami znotraj skupine bi bilo treba izvzeti iz priprave konsolidiranih računovodskih izkazov.
Definitions of a related party as set out in the international accounting standards adopted by the Commission 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 [5] should apply to Directives 78/660/EEC and 83/349/EEC.
Opredelitve povezane stranke po mednarodnih računovodskih standardih, sprejetih s strani Komisije v skladu z Uredbo (ES) št. 1606/2002 Evropskega parlamenta in Sveta z dne 19. julija 2002 o uporabi mednarodnih računovodskih standardov [5], bi se morale uporabljati v direktivah 78/660/EGS in 83/349/EGS.
Off-balance-sheet arrangements may expose a company to risks and benefits which are material for an assessment of the financial position of the company and, when the company belongs to a group, the financial position of the group as a whole.
Zunajbilančne operacije lahko družbo izpostavijo tveganjem in ugodnostim, ki so nezanemarljive za oceno finančnega stanja družbe in, kadar je družba sestavni del skupine, finančnega stanja skupine kot celote.
Such off-balance-sheet arrangements could be any transactions or agreements which companies may have with entities, even unincorporated ones, that are not included in the balance sheet.
Take zunajbilančne operacije so lahko vse transakcije ali sporazumi, ki jih družbe lahko sklepajo s subjekti (tudi s subjekti, ki nimajo oblike družbe) in ki niso vključene v bilanco.
Such off-balance-sheet arrangements may be associated with the creation or use of one or more Special Purpose Entities (SPEs) and offshore activities designed to address, inter alia, economic, legal, tax or accounting objectives.
Take zunajbilančne operacije so lahko povezane z oblikovanjem ali uporabo enega ali več subjektov s posebnim namenom (Special Purpose Entities – SPE's) in z off-shore dejavnostmi, ki imajo lahko gospodarske, pravne, davčne ali računovodske cilje.
Examples of such off-balance-sheet arrangements include risk and benefit-sharing arrangements or obligations arising from a contract such as debt factoring, combined sale and repurchase agreements, consignment stock arrangements, take or pay arrangements, securitisation arranged through separate companies and unincorporated entities, pledged assets, operating leasing arrangements, outsourcing and the like.
Primeri takšnih zunajbilančnih operacij vključujejo dogovore o delitvi tveganja in koristi ali obveznosti, ki izhajajo iz pogodb, kot so pogodbe o faktoringu dolgov, kombinirane pogodbe o prodaji in ponovnem odkupu, dogovori o konsignacijski zalogi, pogodbena določila o odstopnini (plačilu ob zavrnitvi naročila), listninjenje, izvedeno prek ločenih družb in subjektov, ki nimajo oblike družbe, zastavljena sredstva, dogovori o poslovnem najemu, oddajanje del zunanjim parterjem in podobno.
Appropriate disclosure of the material risks and benefits of such arrangements that are not included in the balance sheet should be set out in the notes to the accounts or the consolidated accounts.
Ustrezno razkritje nezanemarljivih tveganj in koristi takih operacij, ki niso vključene v bilanco, je treba vključiti v pojasnila k računovodskim izkazom oziroma h konsolidiranim računovodskim izkazom.
Companies whose securities are admitted to trading on a regulated market and which have their registered office in the Community should be obliged to disclose an annual corporate governance statement as a specific and clearly identifiable section of the annual report.
Družbe, katerih vrednostni papirji so sprejeti v trgovanje na reguliranih trgih in imajo statutarni sedež v Skupnosti, bi morale biti obvezane razkriti letno izjavo o sodelovanju pri upravljanju v obliki posebnega in jasno razpoznavnega dela letnega poročila.
That statement should at least provide shareholders with easily accessible key information about the corporate governance practices actually applied, including a description of the main features of any existing risk management systems and internal controls in relation to the financial reporting process.
Izkaz bi moral delničarjem zagotoviti vsaj zlahka dostopne ključne informacije o dejanski praksi glede sodelovanja pri upravljanju, skupaj z opisom glavnih značilnosti morebitnega obstoječega sistema upravljanja tveganj in notranjega nadzora v povezavi s postopkom finančnega poročanja.
The corporate governance statement should make clear whether the company applies any provisions on corporate governance other than those provided for in national law, regardless of whether those provisions are directly laid down in a corporate governance code to which the company is subject or in any corporate governance code which the company may have decided to apply.
V izjavi o sodelovanju pri upravljanju mora biti jasno zapisano, ali družba uporablja še kakšne druge določbe o sodelovanju pri upravljanju, razen tistih, ki jih predvideva nacionalna zakonodaja, ne glede na to, ali gre za določbe, ki izhajajo neposredno iz kodeksa o sodelovanju pri upravljanju, ki velja za družbo, ali iz kakšnega drugega kodeksa o sodelovanju pri upravljanju, ki ga je družba sklenila uporabljati.
Furthermore, where relevant, companies may also provide an analysis of environmental and social aspects necessary for an understanding of the company's development, performance and position.
Če je to ustrezno, lahko družbe prav tako pripravijo analizo okoljskih in socialnih vidikov, ki so pomembni za razumevanje razvoja, storilnosti in stanja družbe.
There is no need to impose the requirement of a separate corporate governance statement on undertakings drawing up a consolidated annual report.
V primeru podjetij, ki pripravljajo konsolidirano letno poročilo, ni nobene potrebe po uvedbi zahteve po ločeni izjavi o sodelovanju pri upravljanju.
However, the information concerning the group's risk management system and internal control system should be presented.
Vseeno pa bi ta podjetja morala predložiti informacije o sistemu upravljanja tveganj in o sistemu notranjega nadzora, ki ju ima skupina.
The various measures adopted under this Directive should not necessarily apply to the same types of companies or undertakings.
Različni ukrepi, sprejeti s to direktivo, se nujno ne uporabljajo za iste vrste družb ali podjetij.
Member States should be able to exempt small companies, as described in Article 11 of Directive 78/660/EEC, from the requirements concerning related parties and off-balance-sheet arrangements under this Directive.
Države članice bi morale imeti možnost, da mala podjetja, kot so opisana v členu 11 Direktive 78/660/EGS, izvzamejo iz zahtev te direktive v zvezi s povezanimi strankami in zunajbilančnimi operacijami.
Companies which already disclose information about transactions with related parties in their accounts pursuant to international accounting standards as adopted in the European Union should not be required to disclose further information under this Directive, as the application of the international accounting standards already results in a true and fair view of such a company.
Družbam, ki v svojih računovodskih izkazih v skladu z mednarodnimi računovodskimi standardi, sprejetimi v Evropski uniji, že razkrivajo informacije o transakcijah s povezanimi strankami, po tej direktivi ni treba razkrivati nadaljnjih informacij, ker že uporaba mednarodnih računovodskih standardov zagotavlja resničen in pošten prikaz finančnega stanja takšne družbe.
The provisions of this Directive concerning the corporate governance statement should apply to all companies, including banks, insurance and reinsurance undertakings and companies which have issued securities other than shares admitted to trading on a regulated market insofar as they are not exempted by Member States.
Določbe te direktive o izjavi o sodelovanju pri upravljanju bi se morale uporabljati za vsa podjetja, vključno z bankami, zavarovalnicami in pozavarovalnicami ter družbami, ki so izdale vrednostne papirje, ki niso delnice in ki so sprejeti v trgovanje na reguliranem trgu, razen kolikor jih države članice niso izvzele iz te obveznosti.
The provisions of this Directive concerning duties and liabilities of board members as well as penalties should apply to all companies to which Council Directives 78/660/EEC, 86/635/EEC [6] and 91/674/EEC [7] apply and to all undertakings which draw up consolidated accounts in accordance with Directive 83/349/EEC.
Določbe te direktive o dolžnostih in odgovornosti ter kaznih za člane upravnega odbora bi se morale uporabljati za vse družbe, za katere se uporabljajo direktive Sveta 78/660/EGS, 86/635/EGS [6] in 91/674/EGS [7], in za vsa podjetja, ki pripravljajo računovodske izkaze v skladu z Direktivo 83/349/EGS.
At present Directive 78/660/EEC makes provision for examination every five years of, inter alia, the maximum thresholds for balance sheet and net turnover which Member States may apply in determining which companies may be exempted from certain disclosure requirements.
Direktiva 78/660/EGS trenutno predvideva, da se vsakih pet let med drugim preuči maksimalne prage za bilanco stanja in čisti prihodek, ki jih države članice lahko upoštevajo pri določitvi, katere družbe so izvzete iz določenih zahtev za razkritje.
In addition to those five-yearly examinations, an additional one-off increase in those balance sheet and net turnover thresholds may also be appropriate.
Poleg teh petletnih pregledov bi bilo morda primerno uvesti še dodatno enkratno povečanje pragov za bilanco stanja in čisti prihodek.
There is no obligation on Member States to make use of those increased thresholds.
Uporaba teh povečanih pragov za države članice ni obvezna.
Since the objectives of this Directive, namely facilitating cross-border investments and improving EU-wide comparability and public confidence in financial statements and reports through enhanced and consistent specific disclosures, cannot be sufficiently achieved by the Member States and can therefore, by reason of the scale and the effects of this Directive, be better achieved at Community level, the Community may adopt measures, in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty.
Ker ciljev te direktive, in sicer olajšati čezmejna vlaganja in izboljšati primerljivost v vsej Evropski uniji ter zaupanje javnosti v finančne izkaze in poročila z uvedbo izboljšanih in doslednih posebnih razkritij, države članice ne morejo zadovoljivo doseči in ker te cilje zaradi obsega in učinkov te direktive laže doseže Skupnost, Skupnost lahko sprejme ukrepe v skladu z načelom subsidiarnosti iz člena 5 Pogodbe.
In accordance with the principle of proportionality, as set out in that Article, this Directive does not go beyond what is necessary in order to achieve those objectives.
Skladno z načelom sorazmernosti iz navedenega člena ta direktiva ne prekoračuje okvirov, ki so potrebni za doseganje navedenih ciljev.
This Directive respects the fundamental rights and observes the principles recognised in particular by the Charter of the Fundamental Rights of the European Union.
Ta direktiva spoštuje temeljne pravice in upošteva načela, priznana zlasti v Listini o temeljnih pravicah Evropske unije.
In accordance with paragraph 34 of the Interinstitutional agreement on better law-making [8], Member States are encouraged to draw up, for themselves and in the interests of the Community, their own tables illustrating, as far as possible, the correlation between this Directive and the transposition measures, and to make them public.
V skladu s točko 34 Medinstitucionalnega sporazuma o boljši pripravi zakonodaje [8] se države članice poziva, da za lastne potrebe in v interesu Skupnosti pripravijo tabele, ki naj kar najbolj nazorno prikazujejo povezavo med to direktivo in ukrepi za prenos, ter da te tabele objavijo.
Directives 78/660/EEC, 83/349/EEC, 86/635/EEC and 91/674/EEC should therefore be amended accordingly,
Direktive 78/660/EGS, 83/349/EGS, 86/635/EGS in 91/674/EGS bi bilo treba zato ustrezno spremeniti –
Amendments to Directive 78/660/EEC
Spremembe Direktive 78/660/EGS
in Article 11, the first paragraph shall be amended as follows:
prvi odstavek člena 11 se spremeni:
in the first indent the words ‘balance sheet total: EUR 3650000’ shall be replaced by the words ‘balance sheet total: EUR 4400000’;
v prvi alinei se besede „bilančna vsota: 3650000 EUR“ nadomestijo z besedami „bilanca stanja: 4400000 EUR“;
in the second indent the words ‘net turnover: EUR 7300000’ shall be replaced by the words ‘net turnover: EUR 8800000’;
v drugi alinei se besede „čisti prihodek: 7300000 EUR“ nadomestijo z besedami „čisti prihodek: 8800000 EUR“;
in Article 11, third paragraph, the words ‘the Directive setting those amounts in consequence of the review provided for in Article 53(2)’ shall be replaced by ‘any Directive setting those amounts’;
v tretjem odstavku člena 11 se besede „direktive, ki določa navedene zneske na podlagi revizije, predvidene v členu 53(2)“ nadomestijo z besedami „katere koli direktive, ki določa navedene zneske“;
in Article 27, the first paragraph shall be amended as follows:
prvi odstavek člena 27 se spremeni:
in the first indent the words ‘balance sheet total: EUR 14600000’ shall be replaced by the words ‘balance sheet total: EUR 17500000’;
v prvi alinei se besede „bilančna vsota: 14600000 EUR“ nadomestijo z besedami „bilanca stanja: 17500000 EUR“;
in the second indent the words ‘net turnover: EUR 29200000’ shall be replaced by the words ‘net turnover: EUR 35000000’;
v drugi alinei se besede „čisti prihodek: 29200000 EUR“ nadomestijo z besedami „čisti prihodek: 35000000 EUR“;
in Article 27, third paragraph, the words ‘the Directive setting those amounts in consequence of the review provided for in Article 53(2)’ shall be replaced by ‘any Directive setting those amounts’;
v tretjem odstavku člena 27 se besede „direktive, ki določa navedene zneske na podlagi revizije, predvidene v členu 53(2)“ nadomestijo z besedami „katere koli direktive, ki določa navedene zneske“;
in Article 42a, the following paragraph shall be added:
v členu 42a se doda naslednji odstavek:
By way of derogation from the provisions of paragraphs 3 and 4, Member States may, in accordance with international accounting standards as adopted by Commission Regulation (EC) No 1725/2003 of 29 September 2003 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council, as amended until 5 September 2006, permit or require valuation of financial instruments, together with the associated disclosure requirements which are provided for in 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.
Z odstopanjem od določb odstavkov 3 in 4 lahko države članice v skladu z mednarodnimi računovodskimi standardi, sprejetimi z Uredbo Komisije (ES) št. 1725/2003 z dne 29. septembra 2003 o sprejetju nekaterih mednarodnih računovodskih standardov v skladu z Uredbo (ES) št. 1606/2002 Evropskega parlamenta in Sveta, kakor jebila spremenjena do 5. septembra 2006, dovolijo ali zahtevajo ovrednotenje finančnih instrumentov, vključno s povezanimi zahtevami o razkritju, predvidenimi v mednarodnih računovodskih standardih, ki 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.
in Article 43(1), the following points shall be inserted:
v členu 43(1) se vstavita naslednji točki:
the nature and business purpose of the company's arrangements that are not included in the balance sheet and the financial impact on the company 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 company.
narava in poslovni namen operacij družbe, ki niso vključene v bilančno vsoto, in finančni vpliv teh operacij na družbo, če so tveganja ali koristi, ki izhajajo iz teh operacij, nezanemarljive in če je razkritje teh tveganj ali koristi nujno za oceno finančnega stanja družbe.
Member States may permit the companies referred to in Article 27 to limit the information required to be disclosed by this point to the nature and business purpose of such arrangements;
Države članice lahko družbam iz člena 27 dovolijo, da informacije, ki jih je treba razkriti po tej točki, omejijo na naravo in poslovni namen takih operacij;
transactions which have been entered into with related parties by the company, including the amount of such transactions, the nature of the related party relationship and other information about the transactions necessary for an understanding of the financial position of the company, if such transactions are material and have not been concluded under normal market conditions.
transakcije, v katere je družba vstopila s povezanimi strankami, vključno z zneski takšnih transakcij, naravo razmerja s povezanimi strankami in drugimi podatki o transakciji, potrebnimi za razumevanje finančnega stanja družbe, 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 related party transactions on the financial position of the company.
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 družbe potrebni ločeni podatki.
Member States may permit the companies referred to in Article 27 to omit the disclosures prescribed in this point unless those companies are of a type referred to in Article 1(1) of Directive 77/91/EEC, in which case Member States may limit disclosure to, as a minimum, transactions entered into directly or indirectly between:
Države članice lahko družbe iz člena 27 izvzamejo iz obveznosti razkritja podatkov iz te točke, razen če gre za tipe družb iz člena 1(1) Direktive 77/91/EGS – v tem primeru lahko države članice obveznost razkritja omejijo najmanj na neposredne ali posredne transakcije med:
the company and its major shareholders,
družbo in njenimi največjimi delničarji;
the company and the members of the administrative, management and supervisory bodies.
družbo in člani upravnih, poslovodnih in nadzornih organov.
Member States may exempt transactions entered into between two or more members of a group provided that subsidiaries which are party to the transaction are wholly owned by such a member.
Države članice lahko izvzamejo transakcije med dvema ali več člani skupine, če so podružnice, ki so stranke v transakciji, v popolni lasti takega člana.
“Related party” has the same meaning as in international accounting standards adopted in accordance with Regulation (EC) No 1606/2002.’
‚Povezana stranka’ ima enak pomen kot v mednarodnih računovodskih standardih, sprejetih v skladu z Uredbo (ES) št. 1606/2002.“ ;
‘Article 46a
„Člen 46a
A company whose securities are 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 shall include a corporate governance statement in its annual report.
Družba, katere vrednostni papirji so 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, vključi v svoje letno poslovno poročilo izjavo o sodelovanju pri upravljanju.
That statement shall be included as a specific section of the annual report and shall contain at least the following information:(a) a reference to:
Izjava se vključi kot poseben oddelek letnega poročila in vsebuje vsaj naslednje podatke:(a) sklicevanje na:
the corporate governance code to which the company is subject,
kodeks o sodelovanju pri upravljanju, ki velja za družbo;
the corporate governance code which the company may have voluntarily decided to apply,
kodeks o sodelovanju pri upravljanju, ki ga je družba prostovoljno sklenila uporabljati;
all relevant information about the corporate governance practices applied beyond the requirements under national law.
vse ustrezne podatke o praksi sodelovanja pri upravljanju, ki presega zahteve nacionalne zakonodaje.
Where points (i) and (ii) apply, the company shall also indicate where the relevant texts are publicly available; where point (iii) applies, the company shall make its corporate governance practices publicly available;
V primerih, ko se uporabljata točki (i) in (ii), družba navede tudi, kje so zadevna besedila javno dostopna; v primerih, ko se uporablja točka (iii), pa mora družba poskrbeti, da je njena praksa sodelovanja pri upravljanju javno dostopna;
to the extent to which a company, in accordance with national law, departs from a corporate governance code referred to under points (a)(i) or (ii), an explanation by the company as to which parts of the corporate governance code it departs from and the reasons for doing so.
o obsegu odstopanja od kodeksa o sodelovanju pri upravljanju iz točk (a)(i) ali (ii) v skladu z nacionalno zakonodajo ter obrazložitev družbe, katerih delov kodeksa o sodelovanju pri upravljanju ne upošteva in o razlogih za odstopanje.
Where the company has decided not to apply any provisions of a corporate governance code referred to under points (a)(i) or (ii), it shall explain its reasons for doing so;
Če se družba odloči, da ne bo uporabljala nobene določbe kodeksa o sodelovanju pri upravljanju iz točke (a)(i) ali (ii), pisno pojasni razloge za tako ravnanje;
a description of the main features of the company's internal control and risk management systems in relation to the financial reporting process;
opis glavnih značilnosti sistemov notranjega nadzora in upravljanja tveganj v družbi v povezavi s postopkom finančnega poročanja;
the information required by Article 10(1), points (c), (d), (f), (h) and (i) of Directive 2004/25/EC of the European Parliament and of the Council of 21 April 2004 on takeover bids, where the company is subject to that Directive;
informacije, zahtevane po točkah (c), (d), (f), (h) in (i) člena 10(1) Direktive 2004/25/ES Evropskega parlamenta in Sveta z dne 21. aprila 2004 o ponudbah za prevzem, če omenjena direktiva velja za to družbo;
unless the information is already fully provided for in national laws or regulations, the operation of the shareholder meeting and its key powers, and a description of shareholders’ rights and how they can be exercised;
delovanje skupščine delničarjev in njene ključne pristojnosti ter opis pravic delničarjev in kako jih lahko uveljavljajo, razen če je to že v celoti opredeljeno z nacionalnimi zakoni in drugimi predpisi;
the composition and operation of the administrative, management and supervisory bodies and their committees.
sestava in delovanje upravnih, poslovodnih in nadzornih organov ter njihovih odborov.