natgillin/translations-raw huggingface dataset:
The competent authority of the other Member State shall take appropriate action.
Pristojni organ druge države članice ustrezno ukrepa.
It shall inform the notifying competent authority of the outcome and, to the extent possible, of significant interim developments.
O rezultatu in vmesnih dogodkih kar najbolje obvesti pristojni organ, ki je prijavil nepravilnosti.
A competent authority of one Member State may also request that an investigation be carried out by the competent authority of another Member State on the latter's territory.
Pristojni organ ene države članice lahko tudi zahteva, da pristojni organ druge države članice izvede preiskavo v svoji državi.
It may further request that some of its own personnel be allowed to accompany the personnel of the competent authority of that other Member State in the course of the investigation.
Lahko tudi zahteva, da njegovo osebje v času preiskave spremlja osebje pristojnega organa druge države članice.
The investigation shall be subject throughout to the overall control of the Member State on whose territory it is conducted.
Preiskava je v celoti nadzorovana s strani države članice, na ozemlju katere poteka.
The competent authorities may refuse to act on a request for an investigation to be carried out as provided for in the first subparagraph, or on a request for its personnel to be accompanied by personnel of a competent authority of another Member State as provided for in the second subparagraph, where:
Pristojni organi lahko zavrnejo zahtevo po izvedbi preiskave, določene v prvem pododstavku, ali zahtevo po tem, da njihovo osebje spremlja osebje pristojnega organa druge države članice, kot je to določeno v drugem pododstavku, če:
such an investigation might adversely affect the sovereignty, security or public order of the requested Member State; or
bi taka preiskava škodljivo vplivala na suverenost, varnost ali javni red naslovljene države članice; ali
judicial proceedings have already been initiated in respect of the same actions and against the same persons before the authorities of the requested Member State; or
so že sproženi postopki v zvezi z enakimi dejanji in proti istim osebam pred organi naslovljene države članice; ali
final judgment has already been passed in respect of the same actions on such persons by the competent authorities of the requested Member State.
je proti takim osebam za enaka dejanja že izrečena končna sodba s strani pristojnih organov naslovljene države članice.
In accordance with the procedure referred to in Article 48(2) the Commission may adopt implementing measures in order to facilitate cooperation between competent authorities on the procedures for the exchange of information and modalities for cross-border investigations provided for in paragraphs 2 to 4 of this Article.
V skladu s postopkom iz člena 48(2) Komisija lahko sprejme izvedbene ukrepe, da bi olajšala sodelovanje med pristojnimi organi na področju izmenjave podatkov in načinov čezmejnega preiskovanja, ki so določeni v odstavkih 2 do 4 tega člena.
APPOINTMENT AND DISMISSAL
IMENOVANJE IN RAZREŠITEV
Appointment of statutory auditors or audit firms
Imenovanje zakonitih revizorjev ali revizijskih podjetij
The statutory auditor or audit firm shall be appointed by the general meeting of shareholders or members of the audited entity.
Zakonitega revizorja ali revizijsko podjetje imenuje skupščina delničarjev ali člani revidiranega subjekta.
Member States may allow alternative systems or modalities for the appointment of the statutory auditor or audit firm, provided that those systems or modalities are designed to ensure the independence of the statutory auditor or audit firm from the executive members of the administrative body or from the managerial body of the audited entity.
Države članice lahko dopuščajo druge sisteme ali načine za imenovanje zakonitega revizorja ali revizijskega podjetja, če ti sistemi ali načini zagotavljajo neodvisnost zakonitega revizorja ali revizijskega podjetja od izvršnih članov upravnega odbora ali vodstvenega odbora revidiranega subjekta.
Dismissal and resignation of statutory auditors or audit firms
Razrešitev ali odstop zakonitih revizorjev ali revizijskih podjetij
Member States shall ensure that statutory auditors or audit firms may be dismissed only where there are proper grounds.
Države članice zagotovijo, da so zakoniti revizorji ali revizijska podjetja lahko razrešeni le na podlagi utemeljenih razlogov.
Divergence of opinions on accounting treatments or audit procedures shall not be proper grounds for dismissal.
Različna mnenja o računovodskih obravnavah ali revizijskih postopkih niso utemeljeni razlogi za razrešitev.
Member States shall ensure that the audited entity and the statutory auditor or audit firm inform the authority or authorities responsible for public oversight concerning the dismissal or resignation of the statutory auditor or audit firm during the term of appointment and give an adequate explanation of the reasons therefor.
Države članice zagotovijo, da revidirani subjekt in zakoniti revizor ali revizijsko podjetje obvesti organ ali organe, ki so odgovorni za javni nadzor, o razrešitvi ali o odstopu zakonitega revizorja ali revizijskega podjetja v obdobju, za katero je veljalo imenovanje, in ustrezno pojasni razloge za razrešitev ali odstop.
SPECIAL PROVISIONS FOR THE STATUTORY AUDITS OF PUBLIC-INTEREST ENTITIES
POSEBNE DOLOČBE ZA OBVEZNE REVIZIJE SUBJEKTOV JAVNEGA INTERESA
Application to non-listed public-interest entities
Uporaba za subjekte javnega interesa, ki ne kotirajo
Member States may exempt public-interest entities which have not 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 and their statutory auditor(s) or audit firm(s) from one or more of the requirements in this Chapter.
Države članice lahko oprostijo subjekte javnega interesa, ki niso izdali prenosljivih vrednostnih papirjev, s katerimi se lahko trguje na reguliranem trgu v smislu točke 14 člena 4(1) Direktive 2004/39/ES, in njihovega zakonitega revizorja/zakonite revizorje ali revizijsko podjetje/revizijska podjetja ene ali več zahtev iz tega poglavja.
Transparency report
Pregledno poročilo
Member States shall ensure that statutory auditors and audit firms that carry out statutory audit(s) of public-interest entities publish on their websites, within three months of the end of each financial year, annual transparency reports that include at least the following:
Države članice zagotovijo, da zakoniti revizorji in revizijska podjetja, ki izvajajo obvezno revizijo/obvezne revizije subjektov javnega interesa, na svojih spletnih straneh objavijo v treh mesecih po koncu vsakega poslovnega leta letno pregledno poročilo, ki vsebuje vsaj:
a description of the legal structure and ownership;
opis pravne strukture in lastništva;
where the audit firm belongs to a network, a description of the network and the legal and structural arrangements in the network;
kjer revizijsko podjetje pripada mreži, opis mreže ter njene pravne in strukturne ureditve;
a description of the governance structure of the audit firm;
opis upravne strukture revizijskega podjetja;
a description of the internal quality control system of the audit firm and a statement by the administrative or management body on the effectiveness of its functioning;
opis sistema notranjega obvladovanja kakovosti revizijskega podjetja in izjavo upravnega ali poslovodnega organa o učinkovitosti njegovega delovanja;
an indication of when the last quality assurance review referred to in Article 29 took place;
navedbo, kdaj je bil opravljen zadnji pregled zagotavljanja kakovosti iz člena 29;
a list of public-interest entities for which the audit firm has carried out statutory audits during the preceding financial year;
seznam subjektov javnega interesa, za katere je revizijsko podjetje v zadnjem poslovnem letu izvedlo obvezno revizijo;
a statement concerning the audit firm's independence practices which also confirms that an internal review of independence compliance has been conducted;
izjavo o postopkih zagotavljanja neodvisnosti podjetja, ki potrjuje tudi, da je bil opravljen notranji pregled spoštovanja zahtev za neodvisnost;
a statement on the policy followed by the audit firm concerning the continuing education of statutory auditors referred to in Article 13;
izjavo o politiki revizijskega podjetja v zvezi s stalnim izobraževanjem zakonitih revizorjev iz člena 13;
financial information showing the importance of the audit firm, such as the total turnover divided into fees from the statutory audit of annual and consolidated accounts, and fees charged for other assurance services, tax advisory services and other non-audit services;
finančne podatke, ki kažejo na pomembnost revizijskega podjetja, kot so skupni promet, razdeljen na plačila od obveznih revizij letnih in konsolidiranih računovodskih izkazov ter plačila za druge storitve dajanja zagotovil, svetovalne storitve v zvezi z davki in druge storitve, ki niso povezane z revizijo;
information concerning the basis for the partners' remuneration.
podatki o osnovi za prejemke partnerjev.
Member States may in exceptional circumstances disapply the requirement in point (f) to the extent necessary to mitigate an imminent and significant threat to the personal security of any person.
V izrednih okoliščinah lahko države članice ne upoštevajo zahtev iz točke (f) v obsegu, potrebnem za ublažitev neizbežne in pomembne nevarnosti osebni varnosti katere koli osebe.
The transparency report shall be signed by the statutory auditor or audit firm, as the case may be.
Pregledno poročilo podpiše zakoniti revizor ali revizijsko podjetje, odvisno od primera.
This can be done, for example, by means of an electronic signature as defined in Article 2(1) of Directive 1999/93/EC.
To je na primer mogoče storiti z elektronskim podpisom, kakor je določeno v členu 2(1) Direktive 1999/93/ES.
Audit committee
Revizijska komisija
Each public-interest entity shall have an audit committee.
Vsi subjekti javnega interesa imajo revizijsko komisijo.
The Member State shall determine whether audit committees are to be composed of non-executive members of the administrative body and/or members of the supervisory body of the audited entity and/or members appointed by the general meeting of shareholders of the audited entity.
Države članice določijo, ali revizijsko komisijo sestavljajo neizvršilni člani upravnega telesa in/ali člani nadzornega telesa revidiranega subjekta in/ali člani, ki jih imenuje skupščina delničarjev revidiranega subjekta.
At least one member of the audit committee shall be independent and shall have competence in accounting and/or auditing.
Vsaj en član revizijske komisije mora biti neodvisen in usposobljen za računovodstvo in/ali revizijo.
In public-interest entities which meet the criteria of Article 2(1), point (f) of Directive 2003/71/EC [20], Member States may permit the functions assigned to the audit committee to be performed by the administrative or supervisory body as a whole, provided at least that when the chairman of such a body is an executive member, he or she is not the chairman of the audit committee.
Države članice lahko dovolijo subjektom javnega interesa, ki izpolnjujejo merila iz člena 2(1)(f) Direktive 2003/71/ES [20], da funkcije, dodeljene revizijski komisiji, izvaja upravno ali nadzorno telo kot celota, pod pogojem, da predsednik takšnega telesa, če je izvršni član, ni predsednik revizijske komisije.
Without prejudice to the responsibility of the members of the administrative, management or supervisory bodies, or of other members who are appointed by the general meeting of shareholders of the audited entity, the audit committee shall, inter alia:
Brez poseganja v odgovornost članov upravnega, poslovodskega ali nadzornega telesa ali drugih članov, ki jih imenuje skupščina delničarjev revidiranega subjekta, revizijska komisija med drugim:
monitor the financial reporting process;
spremlja postopek računovodskega poročanja;
monitor the effectiveness of the company's internal control, internal audit where applicable, and risk management systems;
spremlja učinkovitost notranjega kontroliranja v družbi, notranje revizije, če obstaja, in sistemov za obvladovanje tveganja;
monitor the statutory audit of the annual and consolidated accounts;
spremlja obvezno revizijo letnih in konsolidiranih računovodskih izkazov;
review and monitor the independence of the statutory auditor or audit firm, and in particular the provision of additional services to the audited entity.
pregleduje in spremlja neodvisnost zakonitega revizorja ali revizijskega podjetja, zlasti zagotavljanje dodatnih storitev revidiranemu subjektu.
In a public-interest entity, the proposal of the administrative or supervisory body for the appointment of a statutory auditor or audit firm shall be based on a recommendation made by the audit committee.
Predlog upravnega ali nadzornega telesa za imenovanje zakonitega revizorja v subjektih javnega interesa temelji na priporočilu revizijske komisije.
The statutory auditor or audit firm shall report to the audit committee on key matters arising from the statutory audit, and in particular on material weaknesses in internal control in relation to the financial reporting process.
Zakoniti revizor ali revizijsko podjetje obvešča revizijsko komisijo o ključnih zadevah v zvezi z obvezno revizijo, zlasti o pomembnih pomanjkljivostih notranje kontrole v povezavi s postopkom računovodskega poročanja.
Member States may allow or decide that the provisions laid down in paragraphs 1 to 4 shall not apply to any public-interest entity that has a body performing equivalent functions to an audit committee, established and functioning according to provisions in place in the Member State in which the entity to be audited is registered.
Države članice lahko dovolijo ali določijo, da se določbe iz odstavkov 1 do 4 ne uporabljajo za subjekte javnega interesa, ki imajo telo, ki opravlja enakovredne funkcije kot revizijska komisija ter je bilo ustanovljeno in deluje v skladu z določbami, veljavnimi v državi članici, kjer je subjekt, ki ga je treba revidirati, registriran.
In such a case the entity shall disclose which body carries out these functions and how it is composed.
V tem primeru subjekt razkrije, katero telo izvaja te funkcije in kako je sestavljeno.
Member States may exempt from the obligation to have an audit committee:
Države članice lahko določijo, da revizijska komisija ni obvezna v:
any public-interest entity which is a subsidiary undertaking within the meaning of Article 1 of Directive 83/349/EEC if the entity complies with the requirements in paragraphs 1 to 4 of this Article at group level;
tistih subjektih javnega interesa, ki so odvisna podjetja v smislu člena 1 Direktive 83/349/EGS, če subjekt izpolnjuje zahteve iz odstavkov 1 do 4 tega člena na ravni skupine;
any credit institution within the meaning of Article 1(1) of Directive 2000/12/EC whose shares are not admitted to trading on a regulated market of any Member State within the meaning of point 14 of Article 4(1) of Directive 2004/39/EC and which has, in a continuous or repeated manner, issued only debt securities, provided that the total nominal amount of all such debt securities remains below EUR 100000000 and that it has not published a prospectus under Directive 2003/71/EC.
tistih kreditnih institucijah v smislu člena 1(1) Direktive 2000/12/ES, katerih delnice nimajo dovoljenja za trgovanje na reguliranem trgu nobene države članice v smislu točke 14 člena 4(1) Direktive 2004/39/ES in ki so na stalen in ponavljajoč način izdajale le dolžniške vrednostne papirje, če skupna nominalna vrednost vseh takšnih dolžniških vrednostnih papirjev ostane pod 100000000 EUR in niso objavile prospekta v skladu z Direktivo 2003/71/ES.
In addition to the provisions laid down in Articles 22 and 24, Member States shall ensure that statutory auditors or audit firms that carry out the statutory audit of a public-interest entity:
Poleg določb iz členov 22 in 24 države članice zagotovijo, da zakoniti revizorji ali revizijska podjetja, ki opravljajo obvezne revizije subjektov javnega interesa:
confirm annually in writing to the audit committee their independence from the audited public-interest entity;
vsako leto revizijski komisiji pisno potrdijo svojo neodvisnost od revidiranega subjekta javnega interesa;
disclose annually to the audit committee any additional services provided to the audited entity; and
vsako leto razkrijejo revizijski komisiji vse dodatne storitve, ki so jih opravili za revidirani subjekt; in
discuss with the audit committee the threats to their independence and the safeguards applied to mitigate those threats as documented by them pursuant to Article 22(3).
razpravljajo z revizijsko komisijo o nevarnostih za njihovo neodvisnost in varovalih za ublažitev teh nevarnosti, kot so jih dokumentirali v skladu s členom 22(3).
Member States shall ensure that the key audit partner(s) responsible for carrying out a statutory audit rotate(s) from the audit engagement within a maximum period of seven years from the date of appointment and is/are allowed to participate in the audit of the audited entity again after a period of at least two years.
Države članice zagotovijo, da se ključni revizijski partner/partnerji, odgovoren/odgovorni za izvajanje obveznih revizij, menja/menjajo pri posameznem revizijskem poslu najpozneje po sedmih letih od datuma imenovanja in se mu/jim dovoli, da ponovno sodeluje/sodelujejo pri reviziji tega revidiranega subjekta po najmanj dveh letih.
The statutory auditor or the key audit partner who carries out a statutory audit on behalf of an audit firm shall not be allowed to take up a key management position in the audited entity before a period of at least two years has elapsed since he or she resigned as a statutory auditor or key audit partner from the audit engagement.
Zakonitemu revizorju ali ključnemu revizijskemu partnerju, ki izvaja obvezno revizijo v imenu revizijskega podjetja, ni dovoljeno prevzeti pomembnega vodstvenega položaja v revidiranem subjektu pred pretekom najmanj dveh let po tem, ko je prenehal sodelovati pri revizijskem poslu kot zakoniti revizor ali ključni revizijski partner.
The quality assurance review referred to in Article 29 shall be carried out at least every three years for statutory auditors or audit firms that carry out statutory audits of public-interest entities.
Pregled kakovosti iz člena 29 za zakonite revizorje ali revizijska podjetja, ki izvajajo obvezne revizije subjektov javnega interesa, je opravljen najmanj vsaka tri leta.
INTERNATIONAL ASPECTS
MEDNARODNI VIDIKI
Approval of auditors from third countries
Podelitev dovoljenj revizorjem iz tretjih držav
Subject to reciprocity, the competent authorities of a Member State may approve a third-country auditor as statutory auditor if that person has furnished proof that he or she complies with requirements equivalent to those laid down in Articles 4 and 6 to 13.
Pristojni organi države članice lahko pod pogojem vzajemnosti podelijo dovoljenje za zakonitega revizorja revizorju iz tretje države, če je oseba priskrbela dokaz, da izpolnjuje zahteve, ki so enakovredne tistim iz členov 4 in 6 do 13.
The competent authorities of a Member State shall, before granting approval to a third-country auditor who meets the requirements of paragraph 1, apply the requirements laid down in Article 14.
Pristojni organi države članice pred podelitvijo dovoljenja revizorju iz tretje države, ki izpolnjuje zahteve iz odstavka 1, upoštevajo zahteve, določene v členu 14.
Registration and oversight of third-country auditors and audit entities
Registracija in nadzor revizorjev in revizijskih subjektov tretjih držav
The competent authorities of a Member State shall, in accordance with Articles 15 to 17, register every third-country auditor and audit entity that provides an audit report concerning the annual or consolidated accounts of a company incorporated outwith the Community whose transferable securities are admitted to trading on a regulated market of that Member State within the meaning of point 14 of Article 4(1) of Directive 2004/39/EC, except when the company is an issuer exclusively of debt securities admitted to trading on a regulated market in a Member State within the meaning of Article 2(1)(b) of Directive 2004/109/EC [22], the denomination per unit of which is at least EUR 50000 or, in case of debt securities denominated in another currency, equivalent, at the date of issue, to at least EUR 50000.
Pristojni organi države članice registrirajo v skladu s členi 15 do 17 vse revizorje in revizijske subjekte tretjih držav, ki pripravijo revizijsko poročilo v zvezi z letnimi ali konsolidiranimi računovodskimi izkazi družbe, ki je registrirana zunaj Skupnosti in katere prenosljivi vrednostni papirji so sprejeti za trgovanje na reguliranem trgu zadevne države članice v skladu s točko 14 člena 4(1) Direktive 2004/39/ES, razen kadar je družba izdajatelj izključno dolžniških vrednostnih papirjev, sprejetih za trgovanje na reguliranem trgu države članice v smislu člena 2(1)(b) Direktive 2004/109/ES [22] in katerih nominalna vrednost na enoto je najmanj 50000 EUR ali v primeru dolžniških vrednostnih papirjev, nominiranih v drugi valuti, je na dan izdaje enakovredna 50000 EUR.
Articles 18 and 19 shall apply.
Uporabita se člena 18 in 19.
Member States shall subject registered third-country auditors and audit entities to their systems of oversight, their quality assurance systems and their systems of investigation and penalties.
Države članice vključijo registrirane revizorje in revizijske subjekte tretjih držav v svoj sistem nadzora, v svoj sistem zagotavljanja kakovosti ter v svoje sisteme preiskav in kazni.
A Member State may exempt a registered third-country auditor or audit entity from being subject to its quality assurance system if another Member State's or third country's system of quality assurance that has been assessed as equivalent in accordance with Article 46 has carried out a quality review of the third-country auditor or audit entity concerned during the previous three years.
Države članice lahko izključijo registrirane revizorje ali revizijske subjekte tretjih držav iz sistema zagotavljanja kakovosti, če je bil v sistemu zagotavljanja kakovosti druge države članice ali tretje države, ki je bil ocenjen za enakovrednega v skladu s členom 46, v zadnjih treh letih izveden pregled kakovosti zadevnega revizorja ali revidiranega subjekta tretje države.
Without prejudice to Article 46, audit reports concerning annual accounts or consolidated accounts referred to in paragraph 1 of this Article issued by third-country auditors or audit entities that are not registered in the Member State shall have no legal effect in that Member State.
Brez poseganja v člen 46 revizijska poročila v zvezi z letnimi ali konsolidiranimi računovodski izkazi iz odstavka 1 tega člena, ki jih izdajo revizorji ali revizijski subjekti tretjih držav, ki niso registrirani v državi članici, nimajo pravnih posledic v zadevni državi članici.
A Member State may register a third-country audit entity only if:
Države članice lahko registrirajo revizijske subjekte iz tretjih držav le, če:
it meets requirements which are equivalent to those laid down in Article 3(3);
izpolnjujejo pogoje, ki so enakovredni tistim iz člena 3(3);
the majority of the members of the administrative or management body of the third-country audit entity meet requirements which are equivalent to those laid down in Articles 4 to 10;
večina članov upravnega ali poslovodnega telesa revizijskega subjekta tretje države izpolnjuje pogoje, ki so enakovredni tistim iz členov 4 do 10;
the third-country auditor carrying out the audit on behalf of the third-country audit entity meets requirements which are equivalent to those laid down in Articles 4 to 10;
revizor tretje države, ki izvaja revizijo v imenu revizijskega subjekta tretje države, izpolnjuje pogoje, ki so enakovredni tistim iz členov 4 do 10;