natgillin/translations-raw huggingface dataset:
on the use by third country issuers of securities of information prepared under internationally accepted accounting standards
o uporabi informacij, ki so pripravljene po mednarodno sprejetih računovodskih standardih, s strani izdajateljev vrednostnih papirjev iz tretjih držav
(notified under document number C(2006) 5804)
(notificirano pod dokumentarno številko C(2006) 5804)
Having regard to 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 and amending Directive 2001/34/EC [1], and in particular the second subparagraph of Article 23(4) thereof,
ob upoštevanju Direktive 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, in o spremembah Direktive 2001/34/ES [1] in zlasti drugega pododstavka člena 23(4) Direktive,
Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards [2] requires companies governed by the law of a Member State, whose securities are admitted to trading on a regulated market in any Member State to prepare their consolidated accounts in accordance with adopted international accounting standards now commonly referred to as International Financial Reporting Standards (IFRS) for each financial year starting on or after 1 January 2005.
Uredba (ES) št. 1606/2002 Evropskega parlamenta in Sveta z dne 19. julija 2002 o uporabi mednarodnih računovodskih standardov [2] zahteva, da družbe, ki jih ureja zakonodaja države članice in katerih vrednostni papirji so sprejeti v trgovanje na reguliranem trgu katere koli države članice, za vsako poslovno leto, ki se začne 1. januarja 2005 ali po tem datumu, pripravijo svoje konsolidirane računovodske izkaze skladno s sprejetimi mednarodnimi računovodskimi standardi, ki se zdaj na splošno imenujejo mednarodni standardi računovodskega poročanja (MSRP).
Article 4 of Directive 2004/109/EC requires that where an issuer is required to prepare consolidated accounts, the audited financial statements should comprise such consolidated accounts prepared in accordance with IFRS adopted pursuant to Article 3 of Regulation (EC) No 1606/2002.
Člen 4 Direktive 2004/109/ES določa, da morajo v primeru, ko mora izdajatelj pripraviti konsolidirane računovodske izkaze, revidirani računovodski izkazi vključevati take konsolidirane računovodske izkaze, ki so pripravljeni v skladu z MSRP, sprejetimi v skladu s členom 3 Uredbe (ES) št. 1606/2002.
Likewise, Article 5 of Directive 2004/109/EC on half-yearly financial reports requires that the condensed set of financial statements of issuers required to prepare consolidated accounts should be prepared in accordance with these standards.
Podobno člen 5 Direktive 2004/109/ES o polletnih računovodskih poročilih določa, da morajo biti povzetki računovodskih izkazov izdajateljev, ki morajo pripraviti konsolidirane računovodske izkaze, sestavljeni v skladu s temi standardi.
These requirements apply to all issuers whose securities are admitted to trading on a regulated market, regardless of whether their registered office is situated in the Community or in a third country.
Te zahteve se uporabljajo za vse izdajatelje, katerih vrednostni papirji so sprejeti v trgovanje na reguliranem trgu, ne glede na to, ali imajo registrirani sedež v Skupnosti ali v tretji državi.
However, Article 23(1) of Directive 2004/109/EC permits the competent authority of the home Member State to exempt a third country issuer from certain requirements of the Directive, including the requirements of Articles 4 and 5 on annual and half-yearly financial reports, provided that the law of the third country lays down equivalent requirements or such an issuer complies with requirements of the law of a third country that the competent authority of the home Member State considers as equivalent.
Vendar člen 23(1) Direktive 2004/109/ES pristojnemu organu matične države članice dovoljuje, da izdajatelja iz tretje države izvzame iz nekaterih zahtev Direktive, vključno z zahtevami iz členov 4 in 5 o letnih in polletnih računovodskih poročilih, pod pogojem, da pravo zadevne tretje države določa enakovredne zahteve ali da ta izdajatelj izpolnjuje zahteve prava tretje države, ki jih pristojni organ matične države članice šteje za enakovredne.
In addition, Article 23(2) of Directive 2004/109/EC provides a transitional exemption for issuers whose registered office is in a third country.
Poleg tega člen 23(2) Direktive 2004/109/ES določa prehodno izvzetje za izdajatelje, ki imajo registrirani sedež v tretji državi.
Such issuers are exempt from the requirement to prepare their financial statements in accordance with Article 4 or 5 of that Directive prior to the financial year starting on or after 1 January 2007, provided that those financial statements are prepared in accordance with internationally accepted standards as referred to in Article 9 of Regulation (EC) No 1606/2002.
Ti izdajatelji so izvzeti iz zahteve za pripravo računovodskih izkazov v skladu s členom 4 ali 5 navedene direktive pred poslovnim letom, ki se začne 1. januarja 2007 ali po tem datumu, pod pogojem, da so ti računovodski izkazi pripravljeni v skladu z mednarodno sprejetimi standardi iz člena 9 Uredbe (ES) št. 1606/2002.
Since the adoption of Regulation (EC) No 1606/2002, many countries have adopted IFRS directly into their national accounting standards.
Od sprejetja Uredbe (ES) št. 1606/2002 je veliko držav MSRP preneslo neposredno v svoje nacionalne računovodske standarde.
This clearly demonstrates that one of the aims of this Regulation, namely to encourage the increasing convergence of accounting standards so that IFRS are accepted internationally and are truly global standards, is being fulfilled.
To jasno kaže, da se uresničuje eden izmed ciljev te uredbe, in sicer spodbujanje vedno večje konvergence računovodskih standardov, da bi MSRP postali mednarodno sprejeti in resnično globalni standardi.
Accordingly, it is appropriate that third country issuers should be exempt from the obligation to prepare annual financial statements or half-yearly financial statements in accordance with IFRS, as required by Articles 4 and 5 of Directive 2004/109/EC, if those statements are prepared in accordance with the national accounting standards of a third country and if, in accordance with IAS 1 Presentation of Financial Statements, they contain an explicit and unreserved statement that they comply with IFRS.
Zato je primerno, da se izdajatelje iz tretjih držav izvzame iz obveze za pripravo letnih ali polletnih računovodskih izkazov v skladu z MSRP, kot jo določata člena 4 in 5 Direktive 2004/109/ES, če so ti izkazi pripravljeni v skladu z nacionalnimi računovodskimi standardi tretje države in če v skladu z MRS 1 (Predstavljanje računovodskih izkazov) vsebujejo izrecno in brezpogojno izjavo, da so skladni z MSRP.
In its advice delivered in June 2005, the Committee of European Securities Regulators (CESR), established by Commission Decision No 2001/527/EC [3], considered that the Generally Accepted Accounting Principles (GAAP) of Canada, Japan and the United States, each taken as a whole, are equivalent to IFRS adopted pursuant to Article 3 of Regulation (EC) No 1606/2002, subject to remedies, such as additional disclosures and in some instances supplementary financial statements.
Odbor evropskih zakonodajalcev za vrednostne papirje, ki je bil ustanovljen s Sklepom Komisije 2001/527/ES [3], je v svojem priporočilu iz junija 2005 menil, da so splošno sprejeta računovodska načela Kanade, Japonske in Združenih držav Amerike, gledano v celoti, enakovredna MSRP, sprejetim v skladu s členom 3 Uredbe (ES) št. 1606/2002, pri čemer so potrebne nekatere prilagoditve, kot so na primer dodatna razkritja ali v nekaterih primerih dodatni računovodski izkazi.
In January 2005, the Accounting Standards Board of Japan (ASBJ) and the International Accounting Standards Board (IASB) announced their agreement to launch a joint project to reduce differences between IFRS and Japanese GAAP and launched a joint work programme in March 2005 towards the convergence of Japanese GAAP with IFRS.
Januarja 2005 sta Japonski odbor za računovodske standarde in Mednarodni odbor za računovodske standarde objavila dogovor o skupnem projektu za zmanjšanje razlik med MSRP in japonskimi splošno sprejetimi računovodskimi načeli ter marca 2005 pričela skupni delovni program za konvergenco japonskih splošno sprejetih računovodskih načel z MSRP.
In January 2006, the Accounting Standards Board of Canada publicly stated its objective to move to a single set of globally accepted high-quality standards for public companies and concluded that this objective is best accomplished by converging Canadian accounting standards with IFRS within five years.
Januarja 2006 je Kanadski odbor za računovodske standarde objavil, da namerava za javne družbe začeti uporabljati en sam sklop standardov visoke kakovosti, ki bodo priznani po vsem svetu, pri tem pa sklenil, da bo ta cilj najlaže doseči s konvergenco kanadskih računovodskih standardov z MSRP v obdobju petih let.
In February 2006, the IASB and the US Financial Accounting Standards Board published a memorandum of understanding which outlines a work programme for convergence between IFRS and US GAAP with a view to fulfilling one of the US Securities and Exchange Commission's (SEC) conditions that need to be met before it will lift the reconciliation requirement for foreign issuers using IFRS that are registered with the SEC, by 2009 at the latest.
V februarju 2006 sta Mednarodni odbor za računovodske standarde in Ameriški odbor za računovodske standarde objavila memorandum o soglasju, ki opisuje delovni program za konvergenco med MSRP in ameriškimi splošno sprejetimi računovodskimi načeli, da bi bil najkasneje do leta 2009 izpolnjen eden izmed pogojev Ameriške komisije za vrednostne papirje in borzo (SEC), ki morajo biti izpolnjeni, preden bo SEC nehala uporabljati zahtevo po usklajevanju za tuje izdajatelje, ki uporabljajo MSRP in so registrirani pri SEC.
It is important, however, that the quality of the principle-based IFRS financial reporting is preserved, that the IFRS standards are consistently implemented, that appropriate legal certainty is provided for companies and investors and that equal treatment of financial statements on a worldwide basis is offered to EU companies.
Vendar je pomembno, da se ohrani kakovost računovodskega poročanja v skladu z MSRP, ki temeljijo na načelih, da se MSRP dosledno uporabljajo, da se družbam in vlagateljem zagotovi primerna pravna varnost in da se družbam EU zagotovi enaka obravnava računovodskih izkazov na svetovni ravni.
The future assessment of equivalence should be based on a detailed technical and objective analysis of the differences between IFRS and third country accounting standards, as well as on the concrete implementation of these GAAP compared to IFRS.
V prihodnje mora ocena enakovrednosti temeljiti na podrobni tehnični in objektivni analizi razlik med MSRP in računovodskimi standardi tretje države, pa tudi na dejanskem izvajanju teh splošno sprejetih računovodskih načel v primerjavi z MSRP.
The progress of the convergence process should be closely examined before any decision on equivalence is taken.
Preden se sprejme kakršna koli odločitev glede enakovrednosti, je treba natančno preučiti napredek konvergenčnega procesa.
In light of the efforts of the accounting standard setters in Canada, Japan and the United States to converge with IFRS, it is appropriate, for a two-year transitional period while standard setters and regulators pursue an active dialogue, the convergence process continues and the progress report is completed, to allow third country issuers to prepare their annual financial statements and half-yearly financial statements in accordance with the accounting standards of Canada, Japan or the United States.
Glede na prizadevanja organov za določanje standardov v Kanadi, na Japonskem in v Združenih državah Amerike, da bi svoje računovodske standarde uskladili z MSRP, je primerno, da se za prehodno obdobje dveh let, ko bodo organi za določanje standardov in zakonodajalci udeleženi v aktivnem dialogu, ko se bo konvergenčni proces nadaljeval in se bo pripravilo poročilo o napredku, izdajateljem iz tretjih držav dovoli, da svoje letne in polletne računovodske izkaze pripravijo v skladu z računovodskimi standardi Kanade, Japonske in Združenih držav Amerike.
Whilst many countries have adopted IFRS directly into their national GAAP, other countries are converging national GAAP to IFRS over a period of time.
Medtem ko je veliko držav MSRP preneslo neposredno v svoja nacionalna splošno sprejeta računovodska načela, druge države nacionalna splošno sprejeta računovodska načela postopno usklajujejo z MSRP.
In the light of this, it is appropriate, for a maximum two-year transitional period, also to allow such third country issuers to continue preparing their annual and half-yearly financial statements in accordance with a GAAP that is converging with IFRS, provided that the national authority responsible has made a public commitment to this effect and established a work programme.
Zato je primerno, da se v prehodnem obdobju največ dveh let tudi tem izdajateljem iz tretjih držav dovoli, da svoje letne in polletne finančne izkaze še naprej pripravljajo v skladu s splošno sprejetimi računovodskimi načeli, ki se usklajujejo z MSRP, pod pogojem, da se je odgovorni nacionalni organ k temu javno obvezal in pripravil delovni program.
In order to ensure that the exemption is available only in cases where these conditions are satisfied, the third country issuer should be required to provide evidence that satisfies the competent authority that the national authority has made a public statement and established a work programme.
Da bi zagotovili, da se izvzetje uporablja samo v primerih, ko so ti pogoji izpolnjeni, se mora od izdajatelja iz tretje države zahtevati, da predloži dokaz, ki se zdi pristojnemu organu zadovoljiv, da je nacionalni organ podal javno izjavo in pripravil delovni program.
To ensure consistency within the Community, CESR should co-ordinate the competent authorities' assessment as to whether those conditions are satisfied in respect of individual third country GAAPs.
Da se zagotovi skladnost v Skupnosti, mora Odbor evropskih zakonodajalcev za vrednostne papirje uskladiti oceno pristojnih organov o tem, ali so ti pogoji izpolnjeni v zvezi s splošno sprejetimi računovodskimi načeli posameznih tretjih držav.
During that two-year period, the Commission should not only pursue an active dialogue with the relevant third country authorities but also closely monitor the progress in the convergence between IFRS and the GAAPs of Canada, Japan, the United States, and other third countries that have established a convergence programme, in order to ensure that it is in a position to take a decision on equivalence at least six months before 1 January 2009.
V tem dveletnem obdobju mora Komisija aktivno sodelovati v dialogu s pristojnimi organi iz tretjih držav, poleg tega pa mora tudi pozorno spremljati napredek pri konvergenci med MSRP in splošno sprejetimi računovodskimi načeli Kanade, Japonske in Združenih držav Amerike ter drugih tretjih držav, ki so pripravile konvergenčni program, da se zagotovi, da bo vsaj šest mesecev pred 1. januarjem 2009 sposobna sprejeti odločitev glede enakovrednosti.
In addition, the Commission will actively monitor ongoing progress in the work by the relevant third country authorities to eliminate any requirement for Community issuers accessing the financial markets of a third country to reconcile financial statements prepared using IFRS.
Poleg tega bo Komisija aktivno spremljala tekoči napredek pri prizadevanjih zadevnih organov iz tretjih držav, da bi odpravili zahteve, da morajo izdajatelji iz Skupnosti, ki vstopajo na finančne trge tretje države, uskladiti računovodske izkaze, pripravljene na podlagi MSRP.
At the end of the additional transitional period, the decision of the Commission will have to be such that community and non-EU issuers should be on equal footing.
Na koncu dodatnega prehodnega obdobja bo morala odločitev Komisije omogočiti, da bodo izdajatelji iz Skupnosti in izdajatelji iz držav, ki niso članice EU, v enakopravnem položaju.
The Commission should keep the European Securities Committee and the European Parliament regularly informed of the progress made towards the elimination of reconciliation obligations and of the process towards convergence.
Komisija mora Evropski odbor za vrednostne papirje in Evropski parlament redno obveščati o napredku pri odpravljanju zahtev po usklajevanju in o procesu za konvergenco.
Accordingly, the Commission shall report to the European Securities Committee and the European Parliament before 1 April 2007 on the timetable envisaged by national accounting authorities of Canada, Japan and the United States for the convergence.
V skladu s tem bo Komisija Evropskemu odboru za vrednostne papirje in Evropskemu parlamentu pred 1. aprilom 2007 poročala o časovnem razporedu, ki so ga za konvergenco predvideli nacionalni računovodski organi Kanade, Japonske in Združenih držav Amerike.
In addition, before 1 April 2008 and after consulting CESR, the Commission should report to the European Securities Committee and the European Parliament on the evaluation of the GAAPs of third countries used by issuers which are not required to prepare their annual and half-yearly financial statements in accordance with IFRS prior to financial years starting on or after 1 January 2009.
Poleg tega mora Komisija pred 1. aprilom 2008, po posvetovanju z Odborom evropskih zakonodajalcev za vrednostne papirje, Evropskemu odboru za vrednostne papirje in Evropskemu parlamentu poročati o oceni splošno sprejetih računovodskih načel tretjih držav, ki so jih uporabili izdajatelji, ki jim pred poslovnimi leti, ki se pričnejo 1. januarja 2009 ali po tem datumu, ni treba pripraviti letnih in polletnih računovodskih izkazov v skladu z MSRP.
Lastly, before 1 January 2008, and after appropriate consultation with CESR, the Commission should ensure that there is a definition of equivalence which is used for the determination of the equivalence of third country GAAP, on the basis of an equivalence mechanism set up to that end.
Nazadnje mora Komisija pred 1. januarjem 2008 in po ustreznih posvetovanjih z Odborom evropskih zakonodajalcev za vrednostne papirje zagotoviti opredelitev enakovrednosti, ki se uporablja za določanje enakovrednosti splošno sprejetih računovodskih načel tretjih držav na podlagi mehanizma za ugotavljanje enakovrednosti, vzpostavljenega v ta namen.
The measures provided for in this Decision are in accordance with the opinion of the European Securities Committee,
Ukrepi, predvideni s to odločbo, so v skladu z mnenjem Evropskega odbora za vrednostne papirje –
Prior to financial years starting on or after 1 January 2009, an issuer whose registered office is in a third country may prepare its annual consolidated financial statements and half-yearly consolidated financial statements in accordance with the accounting standards of a third country provided that one of the following conditions is met:
Pred finančnimi leti, ki se pričnejo 1. januarja 2009 ali po tem datumu, lahko izdajatelji, ki imajo registrirani sedež v tretji državi, svoje letne in polletne konsolidirane računovodske izkaze pripravijo v skladu z računovodskimi standardi tretje države, pod pogojem, da je izpolnjen eden izmed naslednjih pogojev:
the notes to the financial statements contain an explicit and unreserved statement that they comply with International Financial Reporting Standards in accordance with IAS 1 Presentation of Financial Statements;
opombe k računovodskim izkazom vsebujejo izrecno in brezpogojno izjavo, da so ti skladni z mednarodnimi standardi računovodskega poročanja, kot jih določa MRS 1 (Predstavljanje računovodskih izkazov);
the financial statements are prepared in accordance with the Generally Accepted Accounting Principles of either Canada, Japan or the United States of America;
računovodski izkazi so pripravljeni v skladu s splošno sprejetimi računovodskimi načeli Kanade, Japonske ali Združenih držav Amerike;
the financial statements are prepared in accordance with the Generally Accepted Accounting Principles of a third country other than Canada, Japan or the United States of America, and the following conditions are satisfied:
računovodski izkazi so pripravljeni v skladu s splošno sprejetimi računovodskimi načeli tretje države, ki ni Kanada, Japonska ali Združene države Amerike, poleg tega pa so izpolnjeni naslednji pogoji:
the third country authority responsible for the national accounting standards in question has made a public commitment, before the start of the financial year to which the financial statements relate, to converge those standards with International Financial Reporting Standards;
organ tretje države, ki je odgovoren za zadevne nacionalne računovodske standarde, se je pred pričetkom poslovnega leta, na katero se računovodski izkazi nanašajo, javno obvezal, da bo te standarde uskladil z mednarodnimi standardi računovodskega poročanja;
that authority has established a work programme which demonstrates the intention to progress towards convergence before 31 December 2008; and
navedeni organ je pripravil delovni program, iz katerega je razvidna namera glede prizadevanja za konvergenco pred 31. decembrom 2008;
the issuer provides evidence that satisfies the competent authority that the conditions in (i) and (ii) are met.
izdajatelj zagotovi dokaz, ki se zdi pristojnemu organu zadovoljiv, da sta pogoja iz točk (i) in (ii) izpolnjena.
By 1 April 2007, the Commission shall present to the European Securities Committee and the European Parliament a first report on the work timetable of the authorities responsible for national accounting standards in the US, Japan and Canada for the convergence between IFRS and the Generally Accepted Accounting Principles of those countries.
Do 1. aprila 2007 Komisija Evropskemu odboru za vrednostne papirje in Evropskemu parlamentu predloži prvo poročilo o časovnem razporedu dela organov, ki so odgovorni za nacionalne računovodske standarde v ZDA, na Japonskem in v Kanadi, na področju konvergence med MSRP in splošno sprejetimi računovodskimi načeli teh držav.
The Commission shall closely monitor, and regularly inform the European Securities Committee and the European Parliament about the amount of progress in the convergence between International Financial Reporting Standards and the Generally Accepted Accounting Principles of Canada, Japan and the United States of America and of progress on the elimination of reconciliation requirements that apply to Community issuers in those countries.
Komisija pozorno spremlja napredek pri konvergenci med mednarodnimi standardi računovodskega poročanja in splošno sprejetimi računovodskimi načeli Kanade, Japonske in Združenih držav Amerike ter napredek pri odpravljanju zahtev po usklajevanju, ki se uporabljajo za izdajatelje iz Skupnosti v teh državah, in o tem redno poroča Evropskemu odboru za vrednostne papirje in Evropskemu parlamentu.
In particular, it shall inform the European Securities Committee and the European Parliament immediately if the process is not proceeding satisfactorily.
Evropski odbor za vrednostne papirje in Evropski parlament obvesti takoj, zlasti če se proces ne odvija zadovoljivo.