natgillin/translations-raw huggingface dataset:
Strength calculations must take account of the value of the static test coefficient chosen to guarantee an adequate level of safety.
Izračuni trdnosti morajo upoštevati vrednost statičnega preskusnega koeficienta, izbranega tako, da zagotavlja ustrezno raven varnosti.
That coefficient has, as a general rule, the following values:
Ta koeficient ima praviloma naslednje vrednosti:
The machinery must be designed and constructed in such a way that these materials can be cleaned before each use.
Stroji morajo biti načrtovani in izdelani tako, da je mogoče te materiale očistiti pred vsako uporabo.
Where this is not possible disposable parts must be used;
Kadar to ni mogoče, morajo biti uporabljeni odstranljivi deli;
The manufacturer of machinery or his authorised representative must ensure that a risk assessment is carried out in order to determine the health and safety requirements which apply to the machinery. The machinery must then be designed and constructed taking into account the results of the risk assessment.
Proizvajalec strojev ali njegov pooblaščeni zastopnik mora zagotoviti izvedbo ocene tveganja zaradi določitve zdravstvenih in varnostnih zahtev, ki se uporabljajo za stroje; stroji morajo biti nato načrtovani in izdelani ob upoštevanju rezultatov ocene tveganja.
Directive 2006/43/EC of the European Parliament and of the Council
Direktiva 2006/43/ES Evropskega parlamenta in Sveta
on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC
o obveznih revizijah za letne in konsolidirane računovodske izkaze, spremembi direktiv Sveta 78/660/EGS in 83/349/EGS ter razveljavitvi Direktive Sveta 84/253/EGS
Having regard to the Treaty establishing the European Community, and in particular Article 44(2)(g) thereof,
ob upoštevanju Pogodbe o ustanovitvi Evropske skupnosti in zlasti člena 44(2)(g) Pogodbe,
Currently, the Fourth Council Directive 78/660/EEC of 25 July 1978 on the annual accounts of certain types of companies [3], the Seventh Council Directive 83/349/EEC of 13 June 1983 on consolidated accounts [4], Council Directive 86/635/EEC of 8 December 1986 on the annual accounts and consolidated accounts of banks and other financial institutions [5] and Council Directive 91/674/EEC of 19 December 1991 on the annual accounts and consolidated accounts of insurance undertakings [6] require that the annual accounts or consolidated accounts be audited by one or more persons entitled to carry out such audits.
Četrta direktiva Sveta 78/660/EGS z dne 25. julija 1978 o letnih računovodskih izkazih posameznih vrst družb [3], Sedma direktiva Sveta 83/349/EGS z dne 13. junija 1983 o konsolidiranih računovodskih izkazih [4], Direktiva Sveta 86/635/EGS z dne 8. decembra 1986 o letnih računovodskih izkazih in konsolidiranih računovodskih izkazih bank in drugih finančnih institucij [5] in Direktiva Sveta 91/674/EGS z dne 19. decembra 1991 o letnih računovodskih izkazih in konsolidiranih računovodskih izkazih zavarovalnic [6] zahtevajo, da revizijo letnih računovodskih izkazov ali konsolidiranih računovodskih izkazov opravi ena ali več oseb, ki so pooblaščene za opravljanje takih revizij.
The conditions for the approval of persons responsible for carrying out the statutory audit were laid down in the Eighth Council Directive 84/253/EEC of 10 April 1984 on the approval of persons responsible for carrying out the statutory audits of accounting documents [7].
Pogoji za podelitev dovoljenja osebam, odgovornim za opravljanje obvezne revizije, so bili določeni v Osmi direktivi Sveta 84/253/EGS z dne 10. aprila 1984 o dovoljenjih za osebe, pooblaščene za izvajanje obvezne revizije računovodskih listin [7].
The lack of a harmonised approach to statutory auditing in the Community was the reason why the Commission proposed, in its 1998 Communication on the statutory audit in the European Union: the way forward [8], the creation of a Committee on Auditing which could develop further action in close cooperation with the accounting profession and Member States.
Zaradi pomanjkanja usklajenosti pristopa do obvezne revizije v Skupnosti je Komisija v svojem sporočilu iz leta 1998 „Obvezna revizija v Evropski uniji: pot naprej“ [8] predlagala ustanovitev Odbora za revizijo, ki bi lahko oblikoval nadaljnje ukrepe v tesnem sodelovanju računovodske stroke in držav članic.
On the basis of the work of that Committee, on 15 November 2000 the Commission issued a Recommendation on quality assurance for the statutory audit in the European Union: minimum requirements [9] and on 16 May 2002 a Recommendation on Statutory Auditors' Independence in the EU: A Set of Fundamental Principles [10].
Na podlagi dela tega odbora je Komisija 15. novembra 2000 izdala Priporočilo o zagotavljanju kakovosti obvezne revizije v EU: minimalne zahteve [9] in 16. maja 2002 Priporočilo o neodvisnosti zakonitih revizorjev v EU: zbirka temeljnih načel [10].
This Directive aims at high-level — though not full — harmonisation of statutory audit requirements.
Cilj te direktive je doseči visoko raven, čeprav ne popolno, uskladitve zahtev za obvezne revizije.
A Member State requiring statutory audit may impose more stringent requirements, unless otherwise provided for by this Directive.
Država članica, ki zahteva obvezno revizijo, lahko določi strožje zahteve, razen če je v tej direktivi določeno drugače.
Audit qualifications obtained by statutory auditors on the basis of this Directive should be considered equivalent.
Revizorske kvalifikacije zakonitih revizorjev, ki so pridobljene na podlagi te direktive, bi se morale šteti za enakovredne.
It should therefore no longer be possible for Member States to insist that a majority of the voting rights in an audit firm must be held by locally approved auditors or that a majority of the members of the administrative or management body of an audit firm must be locally approved.
Zato države članice ne bi mogle več vztrajati, da morajo večino glasovalnih pravic v revizijskem podjetju imeti revizorji z dovoljenjem države članice ali da mora imeti večina članov upravnega ali poslovodnega telesa revizijskega podjetja dovoljenje države članice.
The statutory audit requires adequate knowledge of matters such as company law, fiscal law and social law.
Obvezna revizija zahteva ustrezno znanje na področjih, kot so pravo družb, davčno in socialno pravo.
Such knowledge should be tested before a statutory auditor from another Member State can be approved.
To znanje bi bilo treba preskusiti, preden zakoniti revizor iz druge države članice pridobi dovoljenje.
In order to protect third parties, all approved auditors and audit firms should be entered in a register which is accessible to the public and which contains basic information concerning statutory auditors and audit firms.
Za zaščito tretjih oseb bi morali biti vsi revizorji in revizijska podjetja z dovoljenjem vpisani v javno dostopnem registru, ki vsebuje osnovne podatke o zakonitih revizorjih in revizijskih podjetjih.
Statutory auditors should adhere to the highest ethical standards.
Zakoniti revizorji bi se morali držati najvišjih etičnih standardov.
They should therefore be subject to professional ethics, covering at least their public-interest function, their integrity and objectivity and their professional competence and due care.
Zato bi morali delovati v skladu s poklicno etiko, ki pokriva vsaj njihovo funkcijo zastopanja javnega interesa, neoporečnost in nepristranskost, strokovno usposobljenost in primerno skrbnost.
The public-interest function of statutory auditors means that a broader community of people and institutions rely on the quality of a statutory auditor's work.
Funkcija zastopanja javnega interesa zakonitega revizorja pomeni, da se na kakovost njegovega dela zanaša širša skupnost oseb in ustanov.
Good audit quality contributes to the orderly functioning of markets by enhancing the integrity and efficiency of financial statements.
Visoka kakovost revizije prispeva k urejenemu delovanju trgov z izboljšanjem neoporečnosti in učinkovitosti računovodskih izkazov.
The Commission may adopt implementing measures on professional ethics as minimum standards.
Komisija lahko sprejme izvedbene ukrepe v zvezi s poklicno etiko kot minimalne standarde.
When doing so, it might consider the principles contained in the International Federation of Accountants (IFAC) Code of Ethics.
Pri tem se lahko upoštevajo načela iz Kodeksa etike računovodskih strokovnjakov Mednarodne zveze računovodskih strokovnjakov (IFAC).
It is important that statutory auditors and audit firms respect the privacy of their clients.
Zakoniti revizorji in revizijska podjetja spoštujejo zasebnost svojih strank.
They should therefore be bound by strict rules on confidentiality and professional secrecy which, however, should not impede proper enforcement of this Directive.
Zato bi jih morala zavezovati stroga pravila o zaupnosti in poslovni skrivnosti, ki pa ne bi smela ovirati pravilnega izvajanja te direktive.
Those confidentiality rules should also apply to any statutory auditor or audit firm which has ceased to be involved in a specific audit task.
Ta pravila o zaupnosti bi morala veljati tudi za vsakega zakonitega revizorja ali revizijsko podjetje, ki ne sodeluje več pri določeni revizijski nalogi.
Statutory auditors and audit firms should be independent when carrying out statutory audits.
Zakoniti revizorji in revizijska podjetja bi morali biti pri opravljanju obveznih revizij neodvisni.
They may inform the audited entity of matters arising from the audit, but should abstain from the internal decision processes of the audited entity.
Lahko obvestijo revidirani subjekt o zadevah, ki izhajajo iz revizije, toda morali bi se vzdržati sodelovanja v postopkih notranjega odločanja v revidiranem subjektu.
If they find themselves in a situation where the significance of the threats to their independence, even after application of safeguards to mitigate those threats, is too high, they should resign or abstain from the audit engagement.
Če se znajdejo v položaju, ko so nevarnosti za njihovo neodvisnost, celo po uporabi varoval za omilitev teh nevarnosti, prevelike, bi morali odstopiti od revizijskega posla ali pa ga zavrniti.
The conclusion that there is a relationship which compromises the auditor's independence may be different as regards the relationship between the auditor and the audited entity from that in respect of the relationship between the network and the audited entity.
Ugotovitev, da neki odnos ogroža revizorjevo neodvisnost, je lahko različna, če se nanaša na odnos med revizorjem in revidiranim subjektom ali če se nanaša na odnos med mrežo in revidiranim subjektom.
Where a cooperative within the meaning of Article 2(14), or a similar entity as referred to in Article 45 of Directive 86/635/EEC, is required or permitted under national provisions to be a member of a non-profit-making auditing entity, an objective, reasonable and informed party would not conclude that the membership-based relationship compromises the statutory auditor's independence, provided that when such an auditing entity is conducting a statutory audit of one of its members, the principles of independence are applied to the auditors carrying out the audit and those persons who may be in a position to exert influence on the statutory audit.
Če določbe nacionalne zakonodaje določajo ali dopuščajo, da je zadruga v smislu člena 2(14) ali podoben subjekt kot v členu 45 Direktive 86/635/EGS član neprofitnega revizijskega subjekta, bi objektivna, razumna in informirana stranka ne mogla sklepati, da odnos, ki temelji na članstvu, ogroža neodvisnost zakonitega revizorja, pod pogojem, da ta revizijski subjekt ob izvajanju revizije v eni od svojih članic poskrbi, da revizorji, ki izvajajo revizijo, in tiste osebe, ki bi lahko vplivale na obvezno revizijo, ravnajo po načelu neodvisnosti.
Examples of threats to the independence of a statutory auditor or audit firm are a direct or indirect financial interest in the audited entity and the provision of additional non-audit services.
Primeri ogrožanja neodvisnosti zakonitega revizorja ali revizijske družbe so neposredni ali posredni finančni interes za revidirani subjekt in opravljanje dodatnih storitev, ki niso povezane z revizijo.
Also, the level of fees received from one audited entity and/or the structure of the fees can threaten the independence of a statutory auditor or audit firm.
Tudi višina honorarjev, prejetih od enega revidiranega subjekta, in/ali struktura honorarjev lahko ogrozita neodvisnost zakonitega revizorja ali revizijskega podjetja.
Types of safeguards to be applied to mitigate or eliminate those threats include prohibitions, restrictions, other policies and procedures, and disclosure.
Vrste zaščitnih ukrepov za omilitev ali odstranitev te ogroženosti vključujejo prepovedi, omejitve, druge usmeritve in postopke ter razkritje.
Statutory auditors and audit firms should refuse to undertake any additional non-audit service that compromises their independence.
Zakoniti revizorji in revizijska podjetja bi morala zavrniti kakršno koli dodatno nerevizijsko storitev, ki bi lahko ogrozila njihovo neodvisnost.
The Commission may adopt implementing measures on independence as minimum standards.
Komisija lahko sprejme izvedbene ukrepe o neodvisnosti kot minimalne standarde.
In doing so, the Commission might take into consideration the principles contained in the abovementioned Recommendation of 16 May 2002.
Ob tem bi Komisija lahko upoštevala načela iz zgoraj navedenega Priporočila z dne 16. maja 2002.
In order to determine the independence of auditors, the concept of a ‘network’ in which auditors operate needs to be clear.
Za določanje neodvisnosti revizorjev mora biti koncept „mreže“, v kateri delujejo revizorji, jasen.
In this regard, various circumstances have to be taken into account, such as instances where a structure could be defined as a network because it is aimed at profit- or cost-sharing.
V tem oziru je treba upoštevati različne okoliščine, kot so primeri, v katerih lahko strukturo opišemo kot mrežo, ker je usmerjena k skupni delitvi dobička ali stroškov.
The criteria for demonstrating that there is a network should be judged and weighed on the basis of all factual circumstances available, such as whether there are common usual clients.
Merila za dokazovanje obstoja mreže se presojajo in tehtajo na osnovi vseh razpoložljivih dejanskih okoliščin, kot je na primer obstoj skupnih stalnih naročnikov.
In cases of self-review or self-interest, where appropriate to safeguard the statutory auditor's or audit firm's independence, it should be for the Member State rather than the statutory auditor or the audit firm to decide whether the statutory auditor or audit firm should resign or abstain from an audit engagement with regard to its audit clients.
V primerih samopregledovanja ali koristoljubja, kadar je to potrebno zaradi zaščite neodvisnosti zakonitega revizorja ali revizijskega podjetja, bi se morala država članica in ne zakoniti revizor ali revizijsko podjetje odločiti, ali naj zakoniti revizor oziroma revizijsko podjetje odstopi od revizijskega posla ali ga zavrne.
However, this should not lead to a situation where Member States have a general duty to prevent statutory auditors or audit firms from providing non-audit services to their audit clients.
Vendar pa to ne bi smelo povzročiti položaja, v katerem bi imele države članice splošno dolžnost, da zakonitim revizorjem ali revizijskim podjetjem preprečijo opravljanje nerevizijskih storitev za njihove naročnike revizije.
For the purposes of determining whether it is appropriate, in cases of self-interest or self-review, that a statutory auditor or audit firm should not carry out statutory audits, so as to safeguard the statutory auditor's or audit firm's independence, the factors to be taken into account should include the question whether or not the audited public-interest entity has issued transferable securities admitted to trading on a regulated market within the meaning of point 14 of Article 4(1) of Directive 2004/39/EC of the European Parliament and of the Council of 21 April 2004 on markets in financial instruments [11].
Da se ugotovi, ali je primerno, da v primerih samopregledovanja ali koristoljubja zakoniti revizor ali revizijsko podjetje zaradi zaščite neodvisnosti zakonitega revizorja ali revizijskega podjetja ne bi smel izvajati obveznih revizij, bi bilo treba upoštevati, ali je revidirani subjekt javnega interesa izdal prenosljive vrednostne papirje, s katerimi se lahko trguje 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 [11].
It is important to ensure consistently high quality in all statutory audits required by Community law.
Pomembno je zagotoviti stalno visoko kakovost vseh obveznih revizij, ki jih zahteva zakonodaja Skupnosti.
All statutory audits should therefore be carried out on the basis of international auditing standards.
Zato bi morale vse obvezne revizije potekati v skladu z mednarodnimi revizijskimi standardi.
Measures implementing those standards in the Community should be adopted in accordance with Council Decision 1999/468/EC of 28 June 1999 laying down the procedures for the exercise of implementing powers conferred on the Commission [12].
Ukrepe za izvajanje teh standardov v Skupnosti bi bilo treba sprejeti v skladu s Sklepom Sveta 1999/468/ES z dne 28. junija 1999 o določitvi postopkov za uresničevanje Komisiji podeljenih izvedbenih pooblastil [12].
A technical committee or group on auditing should assist the Commission in the assessment of the technical soundness of all the international auditing standards, and should also involve the system of public oversight bodies of the Member States.
Tehnični odbor ali skupina za revizijo bi morala pomagati Komisiji pri ocenjevanju tehnične ustreznosti vseh mednarodnih revizijskih standardov in bi morala vključevati tudi sistem javnih nadzornih organov držav članic.
In order to achieve a maximum degree of harmonisation, Member States should be allowed to impose additional national audit procedures or requirements only if these stem from specific national legal requirements relating to the scope of the statutory audit of annual or consolidated accounts, meaning that those requirements have not been covered by the adopted international auditing standards.
Da bi dosegli najvišjo stopnjo usklajenosti, lahko države članice predpišejo dodatne nacionalne revizijske postopke ali zahteve le, če to izhaja iz posebnih nacionalnih pravnih zahtev v zvezi z obsegom obvezne revizije letnih ali konsolidiranih računovodskih izkazov, ki jih ne vsebujejo sprejeti mednarodni revizijski standardi.
Member States could maintain those additional audit procedures until the audit procedures or requirements have been covered by subsequently adopted international auditing standards.
Države članice lahko ohranijo dodatne revizijske postopke, dokler revizijski postopki ali zahteve niso vsebovani v naknadno sprejetih mednarodnih revizijskih standardih.
If, however, the adopted international auditing standards contain audit procedures the performance of which would create a specific legal conflict with national law stemming from specific national requirements related to the scope of the statutory audit, Member States may carve out the conflicting part of the international auditing standard as long as those conflicts exist, provided the measures referred to in Article 26(3) are applied.
Če bi sprejeti mednarodni revizijski standardi vseeno vsebovali revizijske postopke, izvajanje katerih bi povzročilo posebno pravno kolizijo z nacionalno zakonodajo zaradi posebnih nacionalnih zahtev v zvezi z obsegom obvezne revizije, lahko države članice izločijo del mednarodnih revizijskih standardov, ki so v koliziji, dokler so le-ti v koliziji, če se uporabljajo ukrepi iz člena 26(3).
Any addition or carving out by Member States should add a high level of credibility to the annual accounts of companies and be conducive to the public good.
Vsak dodatek ali izločitev s strani držav članic mora prispevati k visoki stopnji verodostojnosti letnih računovodskih izkazov družb in koristiti javnemu interesu.
The above implies that Member States may, for example, require an additional auditor's report to the supervisory board or prescribe other reporting and audit requirements based on national corporate governance rules.
Zgoraj navedeno pomeni, da lahko države članice na primer zahtevajo dodatno revizorjevo poročilo za nadzorni svet ali predpišejo druge zahteve na področju poročanja in revizije, ki temeljijo na nacionalnih pravilih o upravljanju družb.
For the Commission to adopt an international auditing standard for application in the Community, it must be generally accepted internationally and have been developed with full participation of all interested parties following an open and transparent procedure, add to the credibility and quality of annual accounts and consolidated accounts and be conducive to the European public good.
Da bi Komisija sprejela mednarodni revizijski standard za uporabo v Skupnosti, mora biti le-ta sprejet na mednarodni ravni in nastati ob sodelovanju vseh zainteresiranih strank po jasnem, odprtem in preglednem postopku, prispevati k verodostojnosti in kvaliteti letnih računovodskih izkazov in konsolidiranih računovodskih izkazov ter koristiti splošnemu evropskemu interesu.
The need for the adoption of an International Auditing Practice Statement as part of a standard should be assessed in accordance with Decision 1999/468/EC on a case-by-case basis.
Potrebo po sprejetju mednarodnega stališča o revizijskih postopkih kot dela standarda bi bilo treba za vsak posamezni primer oceniti v skladu s Sklepom 1999/468/ES.
The Commission should ensure that before the start of the adoption process a review is conducted in order to verify whether those requirements have been met and report to members of the Committee set up under this Directive on the outcome of the review.
Komisija bi morala zagotoviti, da je pred začetkom postopka sprejetja opravljen pregled, s katerim se preveri, ali so te zahteve izpolnjene, in poroča članom odbora, ustanovljenim s to direktivo, o rezultatih pregleda.
In the case of consolidated accounts, it is important that there be a clear definition of responsibilities as between the statutory auditors who audit components of the group.
V primeru konsolidiranih računovodskih izkazov je pomembna jasna opredelitev odgovornosti zakonitih revizorjev, ki revidirajo sestavne dele skupine.
For this purpose, the group auditor should bear full responsibility for the audit report.
V ta namen bi moral biti revizor skupine v celoti odgovoren za revizijsko poročilo.
In order to increase comparability between companies applying the same accounting standards, and to enhance public confidence in the audit function, the Commission may adopt a common audit report for the audit of annual accounts or consolidated accounts prepared on the basis of approved international accounting standards, unless an appropriate standard for such a report has been adopted at Community level.
Za doseganje večje primerljivosti med podjetji, ki uporabljajo enake revizijske standarde, in izboljšanje zaupanja javnosti v revizijsko funkcijo lahko Komisija sprejme skupno revizijsko poročilo za revizijo letnih ali konsolidiranih računovodskih izkazov, pripravljenih na podlagi odobrenih mednarodnih revizijskih standardov, razen če je bil ustrezen standard za takšno poročilo sprejet na ravni Skupnosti.
Regular inspections are a good means of achieving a consistently high quality in statutory audits.
Redni pregledi so dober način doseganja stalne visoke kakovosti obveznih revizij.
Statutory auditors and audit firms should therefore be subject to a system of quality assurance that is organised in a manner which is independent from the reviewed statutory auditors and audit firms.
Zato morajo biti zakoniti revizorji in revizijska podjetja podvrženi sistemu zagotavljanja kakovosti, ki je neodvisen od pregledanih zakonitih revizorjev in revizijskih podjetij.