natgillin/translations-raw huggingface dataset:
In accordance with Article 47(1) and Article 53 of Directive 2006/43/EC, as of 29 June 2008, competent authorities of Member States may allow the transfer of audit working papers or other documents held by statutory auditors or audit firms to the competent authorities of a third country only if the authorities have been declared adequate by the Commission and there are reciprocal working arrangements between them and the competent authorities of the Member States concerned.
V skladu s členom 47(1) in členom 53 Direktive 2006/43/ES lahko pristojni organi držav članic od 29. junija 2008 revizijske delovne papirje ali druge dokumente, ki jih posedujejo zakoniti revizorji ali revizijska podjetja, predložijo pristojnim organom tretje države le, če je Komisija te organe priznala za ustrezne ter če med njimi in pristojnimi organi zadevnih držav članic obstajajo vzajemni delovni dogovori.
It therefore needs to be determined which competent authorities of third countries are adequate for the purpose of transfer of audit working papers or other documents held by statutory auditors or audit firms to the competent authorities of a third country.
Zato je treba določiti, kateri pristojni organi tretjih držav so ustrezni za namen predložitve revizijskih delovnih papirjev ali drugih dokumentov, ki jih posedujejo zakoniti revizorji ali revizijska podjetja, pristojnim organom tretje države.
A transfer of audit working papers or other documents held by statutory auditors or audit firms to the competent authorities of a third country reflects a substantial public interest related to carrying out independent public oversight.
Predložitev revizijskih delovnih papirjev ali drugih dokumentov, ki jih posedujejo zakoniti revizorji ali revizijska podjetja, pristojnim organom tretje države kaže na velik javni interes v zvezi z izvajanjem neodvisnega javnega nadzora.
Accordingly, any such transfer by the competent authorities of Member States should be made solely for the purpose of the exercise of the competences of public oversight, external quality assurance and investigations of auditors and audit firms by the competent authorities of the third country concerned.
V skladu s tem se mora vsaka taka predložitev s strani pristojnih organov držav članic opraviti zgolj za namen izvajanja pristojnosti javnega nadzora, zunanjega zagotavljanja kakovosti ter preiskav revizorjev in revizijskih podjetij s strani pristojnih organov zadevne tretje države.
The persons employed or formerly employed by competent authorities of the third country that receive the information are subject to obligations of professional secrecy.
Za osebe, ki so ali so bile zaposlene pri pristojnih organih tretje države, ki so prejemniki podatkov, veljajo obveznosti varovanja poslovne skrivnosti.
Directive 95/46/EC of the European Parliament and of the Council of 24 October 1995 on the protection of individuals with regard to the processing of personal data and on the free movement of such data [2] applies to the processing of personal data carried out pursuant to this Directive.
Direktiva 95/46/ES Evropskega parlamenta in Sveta z dne 24. oktobra 1995 o varstvu posameznikov pri obdelavi osebnih podatkov in o prostem pretoku takih podatkov [2] se uporablja za obdelavo osebnih podatkov v skladu s to direktivo.
Accordingly, where a transfer of audit working papers or other documents held by statutory auditors or audit firms to the competent authorities of the third countries below involves the disclosure of personal data, it should always be carried out in accordance with the provisions of Directive 95/46/EC.
Kadar predložitev revizijskih delovnih papirjev ali drugih dokumentov, ki jih posedujejo zakoniti revizorji ali revizijska podjetja, spodaj navedenim pristojnim organom tretjih držav vključuje razkritje osebnih podatkov, je treba pri taki predložitvi vedno upoštevati določbe Direktive 95/46/ES.
Member States should ensure, through working arrangements in accordance with Chapter IV of Directive 95/46/EC between their competent authorities and the competent authorities of third countries that the latter would not further disclose personal data comprised in transferred audit working papers or other documents held by statutory auditors or audit firms without the prior agreement of the competent authorities of the Member States concerned.
Države članice z delovnimi dogovori v skladu s poglavjem IV Direktive 95/46/ES med svojimi pristojnimi organi in pristojnimi organi tretjih držav zagotovijo, da slednji ne bodo nadalje razkrivali osebnih podatkov iz predloženih revizijskih delovnih papirjev ali drugih dokumentov, ki jih posedujejo zakoniti revizorji ali revizijska podjetja, brez predhodnega soglasja pristojnih organov zadevnih držav članic.
The European Data Protection Supervisor was consulted in respect of the present Decision.
V zvezi s tem sklepom je bilo opravljeno posvetovanje z evropskim nadzornikom za varstvo podatkov.
The adequacy of competent authorities of a third country should be assessed in the light of the cooperation requirements pursuant to Article 36 of Directive 2006/43/EC or essentially equivalent functional results.
Ustreznost pristojnih organov tretje države je treba oceniti glede na zahteve o sodelovanju iz člena 36 Direktive 2006/43/ES ali enake reprezentativne rezultate.
In particular, the adequacy should be assessed in the light of the competences exercised by the competent authorities of the third country concerned, the safeguards against breaching professional secrecy and confidentiality rules implemented by them and their ability under their laws and regulations to cooperate with the competent authorities of Member States.
Zlasti je treba ustreznost oceniti glede na pristojnosti pristojnih organov zadevne tretje države, ukrepe za zaščito pred kršitvijo pravil o zaupnosti in poslovni skrivnosti, ki so jih sprejeli, ter njihovo sposobnost sodelovanja s pristojnimi organi držav članic, ki jo urejajo njihovi zakoni in drugi predpisi.
As auditors and audit firms of Community companies which have issued securities in Canada, Japan or Switzerland, or which form part of a group issuing statutory consolidated accounts in those countries are regulated under the domestic laws of those countries, it should be decided whether the competent authorities of Member States may transfer audit working papers or other documents held by statutory auditors or audit firms to the competent authorities of those countries solely for the purposes of the exercise of their competences of public oversight, external quality assurance and investigations of auditors and audit firms.
Ker revizorje in revizijska podjetja družb Skupnosti, ki so izdale vrednostne papirje v Kanadi, na Japonskem ali v Švici oziroma so del skupine, ki v navedenih državah izdaja obvezne konsolidirane računovodske izkaze, urejajo nacionalne zakonodaje navedenih držav, je treba odločiti, ali lahko pristojni organi držav članic revizijske delovne papirje ali druge dokumente, ki jih posedujejo zakoniti revizorji ali revizijska podjetja, predložijo pristojnim organom navedenih držav zgolj za namene izvajanja njihovih pristojnosti javnega nadzora, zunanjega zagotavljanja kakovosti ter preiskav revizorjev in revizijskih podjetij.
Adequacy assessments for the purposes of Article 47 of Directive 2006/43/EC have been carried out with respect to the competent authorities of Canada, Japan and Switzerland.
Ocene ustreznosti za namene člena 47 Direktive 2006/43/ES so se opravile za pristojne organe Kanade, Japonske in Švice.
Adequacy decisions should be taken on the basis of those assessments with respect to those authorities.
Odločitve glede ustreznosti je za navedene organe treba sprejeti na podlagi navedenih ocen.
The Canadian Public Accountability Board has competence in the public oversight, external quality assurance and investigations of auditors and audit firms.
Kanadski odbor za javno odgovornost (Public Accountability Board) je pristojen za javni nadzor, zunanje zagotavljanje kakovosti ter preiskave revizorjev in revizijskih podjetij.
It implements adequate safeguards banning and sanctioning disclosure by its current or former employees of confidential information to any third person or authority.
Zagotavlja ustrezne zaščitne ukrepe, ki prepovedujejo in kaznujejo razkrivanje zaupnih informacij kateri koli tretji osebi ali organu s strani njegovih trenutnih ali nekdanjih zaposlenih.
It would use the transferred audit working papers or other documents held by statutory auditors or audit firms solely for purposes related to the public oversight, external quality assurance and investigations of auditors and audit firms.
Predložene revizijske delovne papirje ali druge dokumente, ki jih posedujejo zakoniti revizorji ali revizijska podjetja, bi uporabil zgolj za namene, povezane z javnim nadzorom, zunanjim zagotavljanjem kakovosti ter preiskavami revizorjev in revizijskih podjetij.
Under the laws and regulations of Canada, it may transfer audit working papers or other documents held by Canadian auditors or audit firms to the competent authorities of any Member State.
V skladu z zakoni in drugimi predpisi Kanade lahko revizijske delovne papirje ali druge dokumente, ki jih posedujejo kanadski revizorji ali revizijska podjetja, predloži pristojnim organom katere koli države članice.
On this basis, the Canadian Public Accountability Board should be declared adequate for the purpose of Article 47(1) of Directive 2006/43/EC.
Na podlagi tega je treba Kanadski odbor za javno odgovornost priznati za ustreznega za namene člena 47(1) Direktive 2006/43/ES.
The Financial Services Agency of Japan and the Certified Public Accountants and Auditing Oversight Board within the Financial Services Agency of Japan have competence in the public oversight, external quality assurance and investigations of auditors and audit firms.
Japonska agencija za finančne storitve (Financial Services Agency) ter njen Nadzorni odbor pooblaščenih javnih računovodij in revizorjev (Certified Public Accountants and Auditing Oversight Board) sta pristojna za javni nadzor, zagotavljanje zunanje kakovosti ter preiskave revizorjev in revizijskih podjetij.
This Decision should only cover the competences of the Financial Services Agency to investigate auditors and audit firms.
Ta sklep bi moral zajemati samo pristojnosti Agencije za finančne storitve za preiskave revizorjev in revizijskih podjetij.
The Financial Services Agency of Japan and the Certified Public Accountants and Auditing Oversight Board of Japan implement adequate safeguards banning and sanctioning disclosure by their current or former employees of confidential information to any third person or authority and would use the transferred audit working papers or other documents held by statutory auditors or audit firms solely for purposes related to the public oversight, external quality assurance and investigations of auditors and audit firms.
Japonska agencija za finančne storitve ter Nadzorni odbor pooblaščenih javnih računovodij in revizorjev Japonske zagotavljata ustrezne zaščitne ukrepe, ki prepovedujejo in kaznujejo razkrivanje zaupnih informacij kateri koli tretji osebi ali organu s strani njunih trenutnih ali nekdanjih zaposlenih, ter bi predložene revizijske delovne papirje ali druge dokumente, ki jih posedujejo zakoniti revizorji ali revizijska podjetja, uporabila zgolj za namene, povezane z javnim nadzorom, zunanjim zagotavljanjem kakovosti ter preiskavami revizorjev in revizijskih podjetij.
Under the laws and regulations of Japan, they may transfer audit working papers or other documents held by Japanese auditors or audit firms to the competent authorities of any Member State.
V skladu z zakoni in drugimi predpisi Japonske lahko revizijske delovne papirje ali druge dokumente, ki jih posedujejo japonski revizorji ali revizijska podjetja, predložita pristojnim organom katere koli države članice.
On this basis, the Financial Services Agency of Japan and the Certified Public Accountants and Auditing Oversight Board of Japan should be declared adequate for the purpose of Article 47(1) of Directive 2006/43/EC.
Na podlagi tega je treba Japonsko agencijo za finančne storitve ter Nadzorni odbor pooblaščenih javnih računovodij in revizorjev Japonske priznati za ustrezna za namene člena 47(1) Direktive 2006/43/ES.
The Federal Audit Oversight Authority of Switzerland has competence in the public oversight, external quality assurance and investigations of auditors and audit firms.
Zvezni nadzorni revizijski organ Švice (Federal Audit Oversight Authority) je pristojen za javni nadzor, zunanje zagotavljanje kakovosti ter preiskave revizorjev in revizijskih podjetij.
Under the laws and regulations of Switzerland, it may transfer audit working papers or other documents held by Swiss auditors or audit firms to the competent authorities of any Member State.
V skladu z zakoni in drugimi predpisi Švice lahko revizijske delovne papirje ali druge dokumente, ki jih posedujejo švicarski revizorji ali revizijska podjetja, predloži pristojnim organom katere koli države članice.
On this basis, the Federal Audit Oversight Authority of Switzerland should be declared adequate for the purpose of Article 47(1) of Directive 2006/43/EC.
Na podlagi tega je treba Zvezni nadzorni revizijski organ Švice priznati za ustreznega za namene člena 47(1) Direktive 2006/43/ES.
Transfer of audit working papers should include access to or transmission to the authorities declared adequate under this Decision of audit working papers or other documents held by statutory auditors or audit firms, upon prior agreement of the competent authorities of Member States, and access to or transmission of such papers by the competent authorities of Member States to those authorities.
Prenos revizijskih delovnih papirjev bi moral vključevati dovoljenje organom, ki so bili na podlagi tega sklepa priznani za ustrezne, za dostop do ali predložitev revizijskih delovnih papirjev ali drugih dokumentov, ki jih posedujejo zakoniti revizorji ali revizijska podjetja, po predhodnem soglasju pristojnih organov držav članic ter za dostop do ali predložitev takšnih dokumentov navedenim organom s strani pristojnih organov držav članic.
As a consequence, statutory auditors and audit firms should not be allowed to grant access, nor to transmit audit working papers or other documents held by statutory auditors or audit firms to those authorities under other conditions than the ones set out in this Decision and in Article 47 of Directive 2006/43/EC, for example on the basis of consent of the statutory auditor, the audit firms or the client company.
Posledično zakoniti revizorji in revizijska podjetja navedenim organom ne bi smeli izdati dovoljena za dostop do revizijskih delovnih papirjev ali drugih dokumentov, ki jih posedujejo zakoniti revizorji ali revizijska podjetja, ali za njihov prenos pod drugimi pogoji, ki niso določeni v tem sklepu in v členu 47 Direktive 2006/43/ES, na primer na podlagi privolitve zakonitega revizorja, revizijskih podjetij ali podjetja stranke.
This Decision should be without prejudice to the cooperation arrangements referred to in Article 25(4) of 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 [3].
Ta sklep ne sme vplivati na dogovore o sodelovanju iz člena 25(4) 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 [3].
As this Decision is taken in the context of the transitional period granted to certain third country auditors and audit firms by Commission Decision 2008/627/EC of 29 July 2008 concerning a transitional period for audit activities of certain third country auditors and audit entities [4], this Decision should not pre-empt any final equivalence decisions that the Commission may adopt pursuant to Article 46 of Directive 2006/43/EC.
Ker se ta sklep sprejme v okviru prehodnega obdobja, ki je bilo nekaterim revizorjem in revizijskim podjetjem tretjih držav odobreno z Odločbo Komisije 2008/627/ES z dne 29. julija 2008 o prehodnem obdobju za revizijske dejavnosti nekaterih revizorjev ali revizijskih subjektov tretjih držav [4], ne sme posegati v nobene enakovredne končne odločbe, ki jih Komisija lahko sprejme na podlagi člena 46 Direktive 2006/43/ES.
The present Decision aims at facilitating effective cooperation between the competent authorities of the Member States and those of Canada, Japan and Switzerland to allow the exercise of their functions of public oversight, external quality assurance and investigations and, at the same time, to protect the rights of the parties concerned.
Cilj tega sklepa je olajšati učinkovito sodelovanje med pristojnimi organi držav članic ter Kanade, Japonske in Švice, da bi se omogočilo izvajanje njihovih nalog izvajanja javnega nadzora, zunanjega zagotavljanja kakovosti in preiskav ter da bi se hkrati zaščitile pravice zadevnih strank.
Member States should communicate to the Commission the working arrangements concluded with those authorities to allow the Commission to assess if cooperation takes place in accordance with Article 47 of the Directive 2006/43/EC.
Države članice morajo Komisijo obvestiti o delovnih dogovorih, ki so jih sklenile z navedenimi organi, da bi Komisija lahko ocenila, če sodelovanje poteka v skladu s členom 47 Direktive 2006/43/ES.
The ultimate objective of cooperation with Canada, Japan and Switzerland in audit oversight is to reach mutual reliance on each other’s oversight systems where transfers of audit working papers would be exceptional.
Končni cilj sodelovanja s Kanado, Japonsko in Švico na področju nadzora revizorjev je doseči vzajemno zaupanje v sisteme nadzora različnih držav, tako da bi bili prenosi revizijskih delovnih papirjev izjema.
The mutual reliance would be based on the equivalence of Community and those countries’ auditor oversight systems.
Vzajemno zaupanje bo temeljilo na enakovrednosti sistemov nadzora revizorjev Skupnosti in navedenih držav.
The measures provided for in this Decision are in accordance with the opinion of the Committee established by Article 48(1) of Directive 2006/43/EC,
Ukrepi, predvideni v tem sklepu, so v skladu z mnenjem odbora, ustanovljenega v skladu s členom 48(1) Direktive 2006/43/ES –
The following competent authorities of third countries shall be considered adequate for the purpose of Article 47(1) of Directive 2006/43/EC:
Naslednji pristojni organi tretjih držav se štejejo za ustrezne za namene člena 47(1) Direktive 2006/43/ES:
the Canadian Public Accountability Board;
Kanadski odbor za javno odgovornost;
the Financial Services Agency of Japan;
Japonska agencija za finančne storitve;
the Certified Public Accountants and Auditing Oversight Board of Japan;
Nadzorni odbor pooblaščenih javnih računovodij in revizorjev Japonske;
the Federal Audit Oversight Authority of Switzerland.
Zvezni nadzorni revizijski organ Švice.
Without prejudice to Article 47(4) and in accordance with Article 53 of Directive 2006/43/EC, as of 29 June 2008, any transfer of audit working papers or other documents held by statutory auditors or audit firms shall be either subject to prior approval by the competent authority of the Member State concerned, or it shall be carried out by the competent authority of the Member State concerned.
Ne glede na člen 47(4) in v skladu s členom 53 Direktive 2006/43/ES morajo od 29. junija 2008 kakršen koli prenos revizijskih delovnih papirjev ali drugih dokumentov, ki jih posedujejo zakoniti revizorji ali revizijska podjetja, predhodno odobriti pristojni organi zadevne države članice ali ga mora opraviti pristojni organ zadevne države članice.
The transfer of audit working papers or other documents held by statutory auditors or audit firms shall not serve any other purposes than the public oversight, external quality assurance or investigations of auditors and audit firms.
Prenos revizijskih delovnih papirjev ali drugih dokumentov, ki jih posedujejo zakoniti revizorji ali revizijska podjetja, se lahko opravi zgolj za namene izvajanja javnega nadzora, zunanjega zagotavljanja kakovosti ali preiskav revizorjev in revizijskih podjetij.
Where audit working papers or other documents held by statutory auditors or audit firms are exclusively held by a statutory auditor or audit firm registered in a Member State other than the Member State where the group auditor is registered and whose competent authority has received a request from any of the authorities referred to in Article 1, such papers or documents shall be transferred to the competent authority of the third country concerned only if the competent authority of the first Member State has given its express agreement to the transfer.
Kadar so revizijski delovni papirji ali drugi dokumenti, ki jih posedujejo zakoniti revizorji ali revizijska podjetja, v izključni lasti zakonitega revizorja ali revizijskega podjetja, registriranega v državi članici, ki ni država članica, v kateri je registriran revizor skupine in katere pristojni organ je prejel prošnjo katerega koli organa iz člena 1, se taki papirji ali dokumenti predložijo pristojnemu organu zadevne tretje države le, če se pristojni organ prve države članice izrecno strinja s prenosom.
Done at Brussels, 5 February 2010.
V Bruslju, 5. februarja 2010
amending Decision 2005/880/EC granting a derogation requested by the Netherlands pursuant to Council Directive 91/676/EEC concerning the protection of waters against pollution caused by nitrates from agricultural sources
o spremembi Odločbe 2005/880/ES o odobritvi odstopanja, ki ga je zahtevala Nizozemska na podlagi Direktive Sveta 91/676/EGS o varstvu voda pred onesnaževanjem z nitrati iz kmetijskih virov
(notified under document C(2010) 606)
(notificirano pod dokumentarno številko C(2010) 606)
If the amount of manure that a Member State intends to apply per hectare each year is different from the one specified in the first sentence of the second subparagraph of paragraph 2 of Annex III to Directive 91/676/EEC and in point (a) thereof, that amount has to be fixed so as not to prejudice the achievement of the objectives specified in Article 1 of that Directive and has to be justified on the basis of objective criteria, such as, in the present case, long growing seasons and crops with high nitrogen uptake.
Če se količina gnojila, ki ga namerava država članica letno uporabiti na hektar, razlikuje od količine, navedene v prvem stavku in točki (a) drugega pododstavka odstavka 2 Priloge III k Direktivi 91/676/EGS, mora biti ta količina določena tako, da ni ogroženo doseganje ciljev iz člena 1 navedene direktive, in mora biti upravičena na podlagi objektivnih meril, kot so v tem primeru dolga rastna doba in posevki, ki sprejmejo veliko dušika.
On 8 December 2005, the Commission adopted Decision 2005/880/EC [2] allowing the Netherlands the application of 250 kg nitrogen per hectare per year from livestock manure in farms with at least 70 % grassland.
Dne 8. decembra 2005 je Komisija sprejela Odločbo 2005/880/ES [2], ki dovoljuje Nizozemski na kmetijah z vsaj 70 % travinja letni vnos 250 kg dušika iz živinskega gnojila na hektar.
the Dutch legislation implementing Directive 91/676/EEC included application standards both for nitrogen and phosphate and application standards related to phosphate aimed to achieve an equilibrium in phosphate fertilisation by 2015;
je nizozemska zakonodaja o izvajanju Direktive 91/676/EGS vključila standarde za vnos dušika in fosfata ter je bil cilj teh standardov doseči ravnovesje pri gnojenju s fosfatom do leta 2015;
the Netherlands addressed the issue of nutrient surplus from manure and mineral fertilisers through several policy instruments and in the period 1992 to 2002 decreased cattle numbers by 17 %, pigs by 14 % and sheep and goats by 21 %.
je Nizozemska problem presežka hranil iz živinskega in mineralnih gnojil reševala z različnimi instrumenti politike ter v letih od 1992 do 2002 zmanjšala število govedi za 17 %, število prašičev za 14 %, število ovc in koz pa za 21 %.