natgillin/translations-raw huggingface dataset:
make recommendations to the (supervisory) board in relation to the selection, appointment, reappointment and removal of the external auditor by the body competent under national company law, and to the terms and conditions of his engagement,
Upravnemu odboru ali nadzornemu svetu predložiti priporočila glede izbire, imenovanja, ponovnega imenovanja in odstavitve zunanjega revizorja s strani za to pristojnega organa v skladu z nacionalnim pravom družb, ter glede pogojev za njegov najem;
monitor the external auditor’s independence and objectivity, in particular by reviewing the audit firm’s compliance with applicable guidance relating to the rotation of audit partners, the level of fees paid by the company, and other related regulatory requirements,
Spremljati neodvisnost in nepristranskost zunanjih revizorjev, zlasti s pregledom skladnosti revizijskega podjetja z ustreznimi usmeritvami v zvezi s kroženjem revizijskih partnerjev, z ravnijo prispevkov, ki jih plačuje, in z drugimi s tem povezanimi regulativnimi zahtevami;
keep the nature and extent of non-audit services under review, based inter alia on disclosure by the external auditor of all fees paid by the company and its group to the audit firm and network, with a view to preventing any material conflicts of interest from arising.
Nadzirati naravo in obseg nerevizijskih storitev, med drugim tako, da zunanji revizor razkrije vse prispevke, ki jih je revizijskemu podjetju in omrežju plačala družba in njena skupina, z namenom preprečevanja nastajanja vseh bistvenih navzkrižij interesov.
The committee should set and apply a formal policy specifying, in accordance with the principles and guidance provided in Commission Recommendation 2002/590/EC [2], the types of non-audit services which are (a) excluded, (b) permissible after review by the committee, and (c) permissible without referral to the committee,review the effectiveness of the external audit process, and the responsiveness of management to the recommendations made in the external auditor’s management letter,
Komisija bi morala določiti in uporabljati uradno politiko, ki v skladu z načeli in smernicami iz Priporočila Komisije 2002/590/ES [2], določa vrsto nerevizijskih storitev, ki so (a) izključene, (b) dovoljene po pregledu, ki ga opravi komisija in (c) dovoljene brez mnenja komisije;Pregledati učinkovitost procesa zunanje revizije in odziv vodstva na priporočila, ki so opisana v poročilu o upravljanju zunanjega revizorja;
investigate the issues giving rise to any resignation of the external auditor, and make recommendations as to any required action.
Preučiti vprašanja, ki povzročajo kakršen koli odstop zunanjega revizorja, in oblikovati priporočila glede kakršnih koli potrebnih ukrepov.
The company should provide an induction programme for new audit committee members, and subsequent relevant training on an ongoing and timely basis.
Družba bi morala na trajni in pravočasni podlagi omogočiti uvodni program za usposabljanje novih članov revizijske komisije ter nadaljnja ustrezna usposabljanja.
All committee members should be provided in particular with full information relating to the company’s specific accounting, financial and operational features.
Vsem članom komisije bi morale biti posredovane predvsem vse informacije v zvezi z določenimi računovodskimi, finančnimi in operativnimi značilnostmi.
The management should inform the audit committee of the methods used to account for significant and unusual transactions where the accounting treatment may be open to different approaches.
Vodstvo bi moralo revizijsko komisijo obvestiti o uporabljenih metodah za obračunavanje pomembnih in nenavadnih transakcij, če je pri računovodski obravnavi na voljo več različnih pristopov.
In this respect, particular attention should be paid to both the existence of, and the justification for, any activity carried out by the company in offshore centres and/or through special purpose vehicles.
Pri tem mora biti posebna pozornost namenjena obstoju in utemeljevanju vseh dejavnosti, ki jih je družba opravila v eksteritorialnih središčih, in/ali s specialnimi vozili.
The audit committee shall decide whether and, if so, when the chief executive officer or chairman of the managing board, the chief financial officer (or senior employees responsible for finance, accounting, and treasury matters), the internal auditor and the external auditor, should attend its meetings.
Revizijska komisija se odloči, če in kdaj bi se morali glavni izvršni direktor ali predsednik uprave, glavni finančni direktor (ali višji uslužbenci, odgovorni za finančne, računovodske in blagajniške zadeve), notranji revizor in zunanji revizor udeležiti sestankov revizijske komisije.
The committee should be entitled to meet with any relevant person outside the presence of executive or managing directors, if it so wishes.
Komisija bi morala biti upravičena, da se brez prisotnosti izvršnega direktorja ali člana uprave sestane s katero koli osebo, če tako želi.
The internal and external auditors should, in addition to maintaining an effective working relationship with management, be guaranteed free access to the (supervisory) board.
Notranji in zunanji revizorji bi morali poleg ohranjanja učinkovitega delovnega odnosa z vodstvom imeti zagotovljen tudi prost dostop do upravnega odbora ali nadzornega sveta.
To this effect, the audit committee shall act as the principal contact point for the internal and external auditors.
V ta namen bi morala revizijska komisija delovati kot glavna točka stika med notranjimi in zunanjimi revizorji.
The audit committee should be informed of the internal auditor’s work programme, and receive internal audit reports or a periodic summary.
Revizijska komisija bi morala biti obveščena o delovnem programu notranjega revizorja in prejemati revizijska poročila ali redne povzetke.
The audit committee should be informed of the external auditor’s work programme, and should obtain a report by the external auditor describing all relationships between the independent auditor and the company and its group.
Revizijska komisija bi morala biti obveščena o delovnem programu zunanjega revizorja in prejeti poročilo zunanjega revizorja, v katerem so opisani vsi odnosi med neodvisnim revizorjem, družbo in njeno skupino.
The committee should obtain timely information about any issues arising from the audit.
Komisija bi morala prejeti pravočasne informacije o vseh vprašanjih, ki izhajajo iz revizije.
The audit committee should be free to obtain advice and assistance from outside legal, accounting or other advisors as it deems necessary to carry out its duties, and should receive appropriate funding from the company to this effect.
Revizijska komisija bi morala imeti možnost, da pridobi nasvet in pomoč od zunanjih pravnih, računovodskih ali drugih svetovalcev, če meni, da je to potrebno za izvajanje njenih nalog, prav tako pa bi morala v ta namen od družbe prejeti ustrezno denarno podporo.
The audit committee should review the process whereby the company complies with existing provisions regarding the possibility for employees to report alleged significant irregularities in the company, by way of complaints or through anonymous submissions, normally to an independent director, and should ensure that arrangements are in place for the proportionate and independent investigation of such matters and for appropriate follow-up action.
Revizijska komisija bi morala pregledati proces, s pomočjo katerega družba ravna v skladu z veljavnimi določbami o možnosti zaposlenih, da s pritožbami ali s pomočjo anonimnih vlog, ki so običajno naslovljene na neodvisnega direktorja naznanijo domnevne pomembne nepravilnosti v družbi, poleg tega pa bi morala komisija zagotoviti obstoj postopkov za ustrezno in neodvisno preiskavo takšnih zadev ter za njihovo ustrezno spremljanje.
The audit committee should report to the (supervisory) board on its activities at least once every six months, at the time the yearly and half-yearly statements are approved.
Revizijska komisija bi morala upravnemu odboru ali nadzornemu svetu poročati o svojih dejavnostih vsaj enkrat na šest mesecev, v času odobritve letnih in polletnih poročil.
When proposals are submitted by shareholders for the consideration of the nomination committee and the latter decides not to recommend these candidates for the approval of the (supervisory) board, this does not prevent shareholders from proposing the same candidates directly to the general meeting when they have the right to table draft resolutions to this effect under national law.
Če delničarji komisiji za imenovanje oblikujejo predloge v odločitev, slednja pa se odloči, da teh kandidatov ne bo predlagala v odobritev upravnemu odboru ali nadzornemu svetu, to ne pomeni, da delničarji istega kandidata ne morejo predlagati neposredno na splošnem sestanku, ko imajo pravico, da v zvezi s tem predložijo osnutke ustreznih sklepov v skladu z nacionalno zakonodajo.
OJ L 191, 19.7.2002, p. 22.
UL L 191, 19.7.2002, str. 22.
Profile of independent non-executive or supervisory directors
Profil neodvisnih neizvršnih direktorjev ali članov nadzornega sveta
It is not possible to list comprehensively all threats to directors’ independence; the relationships or circumstances which may appear relevant to its determination may vary to a certain extent across Member States and companies, and best practices in this respect may evolve over time.
Vseh stvari, ki ogrožajo neodvisnost direktorjev, ni mogoče našteti; odnosi ali okoliščine, ki so pri tem ugotavljanju pomembne, se lahko v različnih državah članicah in družbah do določene mere razlikujejo, tekom določenega časa pa v tem pogledu lahko razvije najboljša praksa.
However, a number of situations are frequently recognised as relevant in helping the (supervisory) board to determine whether a non-executive or supervisory director may be regarded as independent, even though it is widely understood that assessment of the independence of any particular director should be based on substance rather than form.
Kljub temu obstaja določeno število situacij, ki se pogosto štejejo za pomembne kot pomoč upravnemu odboru ali nadzornemu svetu pri odločitvi, ali je neizvršni direktor ali član nadzornega sveta neodvisen, čeprav je splošno znano, da bi moralo ocenjevanje neodvisnosti vsakega posameznega direktorja temeljiti bolj na vsebini kot na obliki.
In this context, a number of criteria, to be used by the (supervisory) board, should be adopted at national level.
Glede na navedeno jena nacionalnem nivoju treba sprejeti določeno številno meril, ki naj jih uporablja upravni odbor ali nadzorni svet.
Such criteria, which should be tailored to the national context, should be based on due consideration of at least the following situations:
Takšna merila, ki bi morala biti prilagojena nacionalnim razmeram, bi morala temeljiti na ustreznem upoštevanju vsaj naslednjih situacij:
not to be an executive or managing director of the company or an associated company, and not having been in such a position for the previous five years;
Neizvršni direktorji ali člani nadzornega sveta ne bi smeli biti izvršni direktorji ali člani uprave družbe ali povezane družbe, in ne bi smeli biti na takšnem položaju v zadnjih petih letih;
not to be an employee of the company or an associated company, and not having been in such a position for the previous three years, except when the non-executive or supervisory director does not belong to senior management and has been elected to the (supervisory) board in the context of a system of workers’ representation recognised by law and providing for adequate protection against abusive dismissal and other forms of unfair treatment;
Neizvršni direktorji ali člani nadzornega sveta ne bi smeli biti zaposleni v družbi ali povezani družbi, in ne bi smeli biti na takšnem položaju v zadnjih treh letih, razen v primeru, če neizvršni direktor ali član nadzornega sveta ni višji kader in je bil izvoljen v upravni odbor ali nadzorni svet v okviru sistema delavskega predstavništva, ki ga priznava zakon, in hkrati zagotavlja ustrezno zaščite pred nezakonitim odpustom ter drugimi oblikami nepravičnega ravnanja;
not to receive, or have received, significant additional remuneration from the company or an associated company apart from a fee received as non-executive or supervisory director.
Neizvršni direktor ali član nadzornega sveta ne bi smel prejemati in ne bi bil smel prejemali večjih dodatnih prejemkov iz družbe ali povezane družbe, razen plačila, ki ga dobi kot neizvršni direktor ali član nadzornega sveta.
Such additional remuneration covers in particular any participation in a share option or any other performance-related pay scheme; it does not cover the receipt of fixed amounts of compensation under a retirement plan (including deferred compensation) for prior service with the company (provided that such compensation is not contingent in any way on continued service);
Pod takšne dodatne prejemke se štejejo predvsem kakršna koli udeležba pri delniških opcijah ali kakršnih koli drugih plačnih shemah, povezanih z uspešnostjo; ti prejemki ne pokrivajo nesprejemljivih zneskov nadomestil v okviru shem upokojevanja (vključno z odloženim nadomestilom) za prejšnje storitve v družbi (pod pogojem, da takšno nadomestilo ni na noben način odvisno od nadaljevanja dela);
not to be or to represent in any way the controlling shareholder(s) (control being determined by reference to the cases mentioned in Article 1(1) of Council Directive 83/349/EEC [1]);
Neizvršni direktorji ali člani nadzornega sveta ne bi smeli na noben način biti ali zastopati večinske delničarje (nadzor se določi s sklicevanjem na primere iz člena 1(1) Direktive Sveta 83/349/EGS [1]);
not to have, or have had within the last year, a significant business relationship with the company or an associated company, either directly or as a partner, shareholder, director or senior employee of a body having such a relationship.
Neizvršni direktorji ali člani nadzornega sveta ne bi smeli imeti ali v zadnjem letu niso imeli pomembnih poslovnih stikov družbo ali povezano družbo, neposredno ali kot partnerji, delničarji, direktorji ali vodili delavci organa, ki ima tak odnos.
Business relationships include the situation of a significant supplier of goods or services (including financial, legal, advisory or consulting services), of a significant customer, and of organisations that receive significant contributions from the company or its group;
Poslovni stiki vključujejo položaj pomembnega dobavitelja blaga ali storitev (vključno s finančnimi, pravnimi, svetovalnimi ali posvetovalnimi storitvami), položaj pomembne stranke in položaj organizacij, ki prejemajo večje prispevke od družbe ali od njene skupine;
not to be, or have been within the last three years, partner or employee of the present or former external auditor of the company or an associated company;
Neizvršni direktorji ali člani nadzornega sveta ne bi smeli biti ali v zadnjih treh letih niso bili partnerji ali uslužbenci sedanjega ali nekdanjega zunanjega revizorja v družbi ali povezani družbi;
not to be executive or managing director in another company in which an executive or managing director of the company is non-executive or supervisory director, and not to have other significant links with executive directors of the company through involvement in other companies or bodies;
Neizvršni direktorji ali člani nadzornega sveta ne bi smeli biti izvršni direktorji ali člani uprave druge družbe, v katerem je izvršni direktor ali član uprave družbe neizvršni direktor ali član nadzornega sveta, prav tako pa prek sodelovanja v drugih družbah ali organih ne bi smeli biti kako drugače povezani z izvršnimi direktorji oz. člani uprave družbe;
not to have served on the (supervisory) board as a non-executive or supervisory director for more than three terms (or, alternatively, more than 12 years where national law provides for normal terms of a very small length);
Neizvršni direktor ali člani nadzornega sveta ne bi smel biti v upravnem odboru ali nadzornem svetu več kot tri leta (ali več kot 12 let, kadar nacionalna zakonodaja za normalne pogoje določa zelo kratek čas);
not to be a close family member of an executive or managing director, or of persons in the situations referred to in points (a) to (h);
Ne bi smel biti bližnji družinski član izvršnega direktorja ali članov uprave ali oseb, ki so v položajih, omenjenih v točkah od (a) do (h).
The independent director undertakes (a) to maintain in all circumstances his independence of analysis, decision and action, (b) not to seek or accept any unreasonable advantages that could be considered as compromising his independence, and (c) to clearly express his opposition in the event that he finds that a decision of the (supervisory) board may harm the company.
Neodvisni direktor se zavezuje: (a) da bo v vseh okoliščinah ohranil svojo neodvisnost pri analiziranju, odločanju in dejanjih, (b) da ne bo iskal in ne bo sprejel nobenih neupravičenih ugodnosti, ki bi lahko ogrozile njegovo neodvisnost, in (c) da bo jasno izrazil svoje nasprotovanje v primeru, ko bo menil, da bi odločitev upravnega odbora ali nadzornega sveta družbi lahko škodovala.
When the (supervisory) board has made decisions about which an independent non-executive or supervisory director has serious reservations, he should draw all the appropriate consequences from this.
Potem ko upravni odbor ali nadzorni svet sprejme odločitev o tem, kateri neodvisni neizvršni direktor ali član nadzornega sveta ima resne pridržke, mora le-ta posledično ustrezno ravnati.
If he were to resign, he should explain his reasons in a letter to the board or the audit committee, and, where appropriate, to any relevant body external to the company.
V primeru odstopa mora svoje razloge razložiti v pismu, naslovljenem na svet ali na revizijsko komisijo, in – če je to primerno – na katerikoli ustrezni organ zunaj družbe.
Directive as last amended by Directive 2003/51/EC of the European Parliament and of the Council (OJ L 178, 17.7.2003, p. 16).
Direktiva, kakor je bila nazadnje spremenjena z Direktivo Evropskega parlamenta in Sveta (ES) št. 2003/51 (UL L 178, 17.7.2003, str. 16).
concerning a coordinated programme for the official control of foodstuffs for 2005
o usklajenem programu za uradni nadzor živil za leto 2005
Having regard to Council Directive 89/397/EEC of 14 June 1989 on the official control of foodstuffs [1], and in particular Article 14(3) thereof,
ob upoštevanju Direktive Sveta 89/397/EGS z dne 14. junija 1989 o uradnem nadzoru živil [1] in zlasti člena 14(3) Direktive,
After consulting the Standing Committee on the Food Chain and Animal Health,
po posvetovanju s Stalnim odborom za prehranjevalno verigo in zdravje živali,
It is necessary, with a view to the sound operation of the internal market, to arrange for coordinated food inspection programmes at Community level designed to improve the harmonised implementation of official controls of foodstuffs by the Member States.
Za pravilno delovanje notranjega trga je treba poskrbeti za usklajene programe za inšpekcijo živil v Skupnosti, ki bi izboljšali usklajeno izvajanje uradnega nadzora živil v državah članicah.
Such programmes should place emphasis on compliance with Community legislation on foodstuffs, which is particularly designed to protect public health and consumer interests, and to ensure fair trade practices.
Takšni programi naj bi poudarjali skladnost z zakonodajo Skupnosti o živilih, ki je oblikovana zlasti za zaščito javnega zdravja in interesov potrošnikov in za zagotovitev poštene trgovske prakse.
Directive 89/397/EEC lays down the general principles for the performance of official control of foodstuffs, including the inspections to be carried out by the competent authorities of the Member States.
Direktiva 89/397/EGS določa splošna načela o izvajanju uradnega nadzora živil, vključno z inšpekcijskimi pregledi, ki jih opravijo pristojni organi držav članic.
It also provides for the Commission to transmit annually a recommendation concerning a coordinated programme of inspections for the following year.
Določa tudi, da Komisija vsako leto predloži priporočilo glede usklajenega programa inšpekcijskih pregledov za naslednje leto.
Commission Recommendation of 19 December 2003 concerning a coordinated programme for the official control of foodstuffs for 2004 [2], sets out certain recommendations for a coordinated programme of official controls, including the assessment of the bacteriological safety of cheeses made from raw or thermised milk.
Priporočilo Komisije z dne 19. decembra 2003 glede usklajenega programa za uradni nadzor živil za leto 2004 [2] določa nekatera priporočila za usklajen program uradnega nadzora, vključno z oceno bakteriološke varnosti sirov iz surovega ali toplotno obdelanega mleka.
This investigation should be extended to other categories of cheeses made from pasteurised milk in order to be able to draw meaningful conclusions on the safety of these products.
Da bi lahko prišli do tehtnih zaključkov v zvezi z varnostjo teh izdelkov, bi morali to preiskavo opraviti tudi za druge kategorije sirov iz pasteriziranega mleka.
Council Directive 93/99/EEC of 29 October 1993 on the subject of additional measures concerning the official control of foodstuffs [3] supplements the rules laid down in Directive 89/397/EEC.
Direktiva Sveta 93/99/EGS z dne 29. oktobra 1993 o dodatnih ukrepih v zvezi z uradnim nadzorom živil [3] se dopolnjuje s predpisi, določenimi v Direktivi 89/397/EGS.
It provides that the official laboratories in Member States, as referred to in Article 7 of Directive 89/397/EEC, are to comply with the criteria set out in European Standard EN 45000 series, now replaced by EN ISO 17025:2000.
Določa, da morajo uradni laboratoriji v državah članicah, kot je navedeno v členu 7 Direktive 89/397/EGS, upoštevati kriterije, določene v seriji evropskega standarda EN 45000, ki ga je nadomestil EN ISO 17025:2000.
The implementation of coordinated programmes is without prejudice of all other official controls carried out by Member States in the framework of their national control programmes.
Drugi uradni nadzori, ki jih države članice opravljajo v okviru svojih nacionalnih nadzornih programov, ne posegajo v izvajanje usklajenih programov.
The results from the simultaneous implementation of national programmes and coordinated programmes may provide information and experience on which to base future control activities and legislation,
Rezultati istočasnega izvajanja nacionalnih programov in usklajenih programov lahko zagotovijo podatke in izkušnje, na katerih bi temeljile nadzorne dejavnosti in zakonodaja o nadzoru –
During 2005 Member States should carry out inspections and controls including, where indicated, taking samples and analysing such samples in laboratories, with the aim of:
Države članice naj bi v letu 2005 opravljale inšpekcijske preglede in nadzor ter, kjer je navedeno, jemale vzorce za analizo v laboratorijih, da bi:
assessing the bacteriological safety of cheeses made from pasteurised milk (continuation of the coordinated programme started in 2004 following the Recommendation of 19 December 2003 concerning a coordinated programme for the official control of foodstuffs for 2004);
ocenile bakteriološko varnost sirov iz pasteriziranega mleka (nadaljevanje usklajenega programa iz leta 2004, ki je sledil priporočilu z dne 19. decembra 2003 glede usklajenega programa za uradni nadzor živil za leto 2004);
assessing the bacteriological safety of mixed salads as regards Listeria monocytogenes;
ocenile bakteriološko varnost mešanih solat glede bakterije Listeria monocytogenes;
assessing safety, quality and labelling of poultry meat as regards the use of water retention agents;
ocenile varnost, kakovost in označevanje perutninskega mesa glede uporabe sredstev za zadrževanje vode;
assessing the safety of certain foods for infants and young children as regards the levels for nitrate and patulin.
ocenile varnost nekaterih živil za dojenčke in majhne otroke glede vsebnosti nitratov in patulina.