natgillin/translations-raw huggingface dataset:
This Decision is addressed to the Republic of Malta.
Ta sklep je naslovljen na Republiko Malto.
OJ L 33, 3.2.2009, p. 31.
UL L 33, 3.2.2009, str. 31.
AMOUNT TO BE RECOVERED FROM OR PAID TO THE MEMBER STATE
ZNESEK ZA IZTERJAVO OD DRŽAVE ČLANICE ALI PLAČILO DRŽAVI ČLANICI
2007 — Expenditure for the Paying Agencies for which the accounts are
2007 – Izdatek za plačilne agencije, katerih obračuni so
Amount to be recovered from (–) or paid to (+) the Member State
Znesek za izterjavo od države članice (–) ali plačilo državi članici (+)
= total of Interim Payments reimbursed to the Member State for the financial year
= vsota vmesnih plačil, povrnjenih državi članici za proračunsko leto
Annex I column ‘a’
Priloga I stolpec „a“
Less favoured areas
Območja z omejenimi možnostmi
Meeting Standards
Izpolnjevanje standardov
Producers group
Skupine proizvajalcev
State Aid Complement
Dopolnilna državna pomoč
on the clearance of the accounts of certain paying agencies in Germany and Portugal concerning expenditure financed by the European Agricultural Guidance and Guarantee Fund (EAGGF), Guarantee Section, for the 2006 financial year
o potrditvi obračunov nekaterih plačilnih agencij v Nemčiji in na Portugalskem v zvezi z izdatki, financiranimi iz Jamstvenega oddelka Evropskega kmetijskega usmerjevalnega in jamstvenega sklada (EKUJS), za proračunsko leto 2006
(notified under document C(2010) 470)
(notificirano pod dokumentarno številko C(2010) 470)
(Only the German and Portuguese texts are authentic)
(Besedilo v nemškem in portugalskem jeziku je edino verodostojno)
Having regard to Council Regulation (EC) No 1258/1999 of 17 May 1999 on the financing of the common agricultural policy [1], and in particular Article 7(3) thereof,
ob upoštevanju Uredbe Sveta (ES) št. 1258/1999 z dne 17. maja 1999 o financiranju skupne kmetijske politike [1] ter zlasti člena 7(3) Uredbe,
Commission Decisions 2007/327/EC [3] and 2008/394/EC [4] cleared, for the 2006 financial year, the accounts of all the paying agencies except for the German paying agency ‘Bayern-Umwelt’, the Italian paying agency ‘ARBEA’ and the Portuguese paying agency ‘IFADAP’.
Z Odločbo Komisije 2007/327/ES [3] in Odločbo Komisije 2008/394/ES [4] so bili za proračunsko leto 2006 potrjeni obračuni vseh plačilnih agencij razen obračunov nemške plačilne agencije Bayern-Umwelt, italijanske plačilne agencije ARBEA in portugalske plačilne agencije IFADAP.
Following the transmission of new information and after additional checks, the Commission can now take a decision on the integrality, accuracy and veracity of the accounts submitted by the German paying agency ‘Bayern-Umwelt’ and the Portuguese paying agency ‘IFADAP’.
Po prejemu novih podatkov in po dodatnih preverjanjih lahko Komisija zdaj sprejme odločitev o celovitosti, točnosti in verodostojnosti obračunov, ki sta jih predložili nemška plačilna agencija Bayern-Umwelt in portugalska plačilna agencija IFADAP.
The second subparagraph of Article 7(1) of Commission Regulation (EC) No 1663/95 of 7 July 1995 laying down detailed rules for the application of Council Regulation (EEC) No 729/70 regarding the procedure for the clearance of the accounts of the EAGGF Guarantee Section [5] lays down that the amounts that are recoverable from, or payable to, each Member State, in accordance with the accounts clearance decision referred to in the first subparagraph, shall be determined by deducting advances paid during the financial year in question, i.e. 2006, from expenditure recognised for that year in accordance with the first subparagraph.
Drugi pododstavek člena 7(1) Uredbe Komisije (ES) št. 1663/95 z dne 7. julija 1995 o določitvi podrobnih pravil za uporabo Uredbe Sveta (EGS) št. 729/1970 glede postopka za potrditev obračunov Jamstvenega oddelka Evropskega kmetijskega sklada za razvoj podeželja (EKSRP) [5] določa, da se zneski, ki se izterjajo od vsake države članice ali se ji plačajo, v skladu s sklepom o potrditvi obračunov iz prvega pododstavka določijo tako, da se predplačila, izplačana med zadevnim proračunskim letom, tj. 2006, v skladu s prvim pododstavkom odštejejo od izdatkov, priznanih za isto leto.
Such amounts are to be deducted from, or added to, advances against expenditure from the second month following that in which the accounts clearance decision is taken.
Takšni zneski se odštejejo od predplačil za izdatke oziroma se jim prištejejo, in sicer od drugega meseca, ki sledi mesecu, ko je bil sprejet sklep o potrditvi obračunov.
Detailed rules on the application of the Member States' reporting obligation of the amounts to be recovered are laid down in Commission Regulation (EC) No 885/2006 of 21 June 2006 laying down detailed rules for the application of Council Regulation (EC) No 1290/2005 as regards the accreditation of paying agencies and other bodies and the clearance of the accounts of the EAGF and of the EAFRD [6].
Podrobna pravila za izpolnjevanje obveznosti poročanja držav članic o zneskih, ki jih je treba izterjati, so določena v Uredbi Komisije (ES) št. 885/2006 z dne 21. junija 2006 o določitvi podrobnih pravil za uporabo Uredbe Sveta (ES) št. 1290/2005 glede akreditacije plačilnih agencij in drugih organov ter potrditve obračunov EKJS in EKSRP [6].
Annex III to the said Regulation provides the model tables 1 and 2 that had to be provided in 2007 by the Member States.
Priloga III k navedeni uredbi vključuje model tabel 1 in 2, ki so ju morale leta 2007 predložiti države članice.
This decision is without prejudice to future conformity decisions pursuant to Article 32(8) of Regulation (EC) No 1290/2005.
Ta sklep ne vpliva na prihodnje odločitve o skladnosti v skladu s členom 32(8) Uredbe (ES) št. 1290/2005.
If that decision has been taken within four years of the primary administrative or judicial finding, or within eight years if the recovery is taken to the national courts, 100 % of the financial consequences of the non-recovery should be borne by the Community budget.
Če je bil ta sklep sprejet v štirih letih po prvi upravni ali sodni ugotovitvi ali v osmih letih, če je izterjava v postopku pred nacionalnimi sodnimi organi, se 100 % finančnih posledic neizterjave krije iz proračuna Skupnosti.
In clearing the accounts of the paying agencies concerned, the Commission must take account of the amounts already withheld from the Member States concerned on the basis of Decision 2007/327/EC and Decision 2008/394/EC.
Pri potrditvi obračunov zadevnih plačilnih agencij mora Komisija upoštevati zneske, ki so jih zadevne države članice že zadržale na podlagi Odločbe 2007/327/ES in Odločbe 2008/394/ES.
In accordance with the second subparagraph of Article 7(3) of Regulation (EC) No 1258/1999 and Article 7(1) of Regulation (EC) No 1663/95, this Decision does not prejudice decisions taken subsequently by the Commission excluding from Community financing expenditure not effected in accordance with Community rules,
V skladu z drugim pododstavkom člena 7(3) Uredbe (ES) št. 1258/1999 in členom 7(1) Uredbe (ES) št. 1663/95 ta sklep ne posega v poznejše sklepe Komisije, s katerimi se iz financiranja Skupnosti izvzamejo izdatki, ki niso bili izvršeni skladno s predpisi Skupnosti –
The accounts of the German paying agency ‘Bayern-Umwelt’ and the Portuguese paying agency ‘IFADAP’ concerning expenditure financed by the European Agricultural Guidance and Guarantee Fund (EAGGF), Guarantee Section, in respect of the 2006 financial year, are hereby cleared.
Obračuni nemške plačilne agencije Bayern-Umwelt in portugalske plačilne agencije IFADAP v zvezi z izdatki, ki jih financira Jamstveni oddelek Evropskega kmetijskega usmerjevalnega in jamstvenega sklada (EKUJS) za proračunsko leto 2006, se s tem sklepom potrdijo.
The amounts which are recoverable from, or payable to, each Member State concerned pursuant to this Decision, including those resulting from the application of Article 32(5) of Regulation (EC) No 1290/2005, are set out in the Annex.
Zneski, ki se izterjajo od vsake države članice ali izplačajo vsaki državi članici v skladu s tem sklepom, vključno s tistimi, ki izhajajo iz uporabe člena 32(5) Uredbe (ES) št. 1290/2005, so določeni v Prilogi.
This Decision is addressed to the Federal Republic of Germany and the Portuguese Republic.
Ta sklep je naslovljen na Zvezno republiko Nemčijo in Portugalsko republiko.
OJ L 139, 29.5.2008, p. 22.
UL L 139, 29.5.2008, str. 22.
FINANCIAL YEAR 2006
PRORAČUNSKO LETO 2006
Amount to be recovered from or paid to the Member State
Znesek za izterjavo od države članice ali plačilo državi članici
NB: Nomenclature 2010: 05 07 01 06, 05 02 16 02, 67 01, 67 02, 68 03.
Opomba: Nomenklatura 2010: 05 07 01 06, 05 02 16 02, 67 01, 67 02, 68 03.
2006 — Expenditure/assigned revenue for the paying agencies for which the accounts are
2006 – Izdatki/namenski prejemki za plačilne agencije, katerih obračuni so
Payments made to the Member State for the financial year
Plačila državi članici za proračunsko leto
Amount recovered from (–) or paid to (+) the Member State under Decision 2007/327/EC
Znesek za izterjavo od države članice (–) ali plačilo državi članici (+) v skladu z Odločbo 2007/327/ES
Amount recovered from (–) or paid to (+) the Member State under Decision 2008/394/EC
Znesek za izterjavo od države članice (–) ali plačilo državi članici (+) v skladu z Odločbo 2008/394/ES
Amount to be recovered from (–) or paid to (+) the Member State under this decision [2]
Znesek za izterjavo od države članice (–) ali plačilo državi članici (+) v skladu s tem sklepom [2]
= total of the expenditure/assigned revenue in the monthly declarations
= vsota izdatkov/namenskih prejemkov v mesečnih poročilih
Article 32 (=e)
Člen 32 (=e)
Total (=j)
Skupaj (=j)
The reductions and suspensions are those taken into account in the payment system, to which are added in particular the corrections for the non-respect of payment deadlines established in August, September and October 2006.
Znižanja in začasne izključitve so zlasti tiste, ki se upoštevajo v plačilnem sistemu in katerim se dodajo predvsem popravki zaradi neupoštevanja plačilnih rokov iz avgusta, septembra in oktobra 2006.
For the calculation of the amount to be recovered from or paid to the Member State the amount taken into account is, the total of the annual declaration for the expenditure cleared (col. a) or, the total of the monthly declarations for the expenditure disjoined (col. b).Applicable exchange rate: Article 7(2) of Regulation (EC) No 883/2006.
Znesek, ki se upošteva za izračun zneska za izterjavo od države članice ali plačilo državi članici, je skupni znesek iz letnega poročila za potrjene izdatke (stolpec a) ali vsota mesečnih poročil za izvzete izdatke (stolpec b).Veljavni menjalni tečaj: člen 7(2) Uredbe (ES) št. 883/2006.
If the assigned revenue part would be in advantage of Member State, it has to be declared under 05 07 01 06.
Če so namenski prejemki v korist državi članici, jih je treba prijaviti pod 05 07 01 06.
If the assigned revenue part of the Sugar Fund would be in the advantage of the Member State, it has to be declared under 05 02 16 02.
Če so namenski prejemki iz Sklada za sladkor v korist državi članici, jih je treba prijaviti pod 05 02 16 02.
of 4 February 2010
z dne 4. februarja 2010
on the clearance of the accounts of certain paying agencies in Greece, Malta, Portugal and Finland concerning expenditure financed by the European Agricultural Guarantee Fund (EAGF) for the 2007 financial year
o potrditvi obračunov nekaterih plačilnih agencij Grčije, Malte, Portugalske in Finske v zvezi z izdatki, ki jih financira Evropski kmetijski jamstveni sklad (EKJS) za proračunsko leto 2007
(notified under document C(2010) 474)
(notificirano pod dokumentarno številko C(2010) 474)
(Only the Finnish, Greek, Maltese, Portuguese and Swedish texts are authentic)
(Besedilo v grškem, malteškem, portugalskem, finskem in švedskem jeziku je edino verodostojno)
Commission Decisions 2008/396/EC [2] and 2009/87/EC [3] cleared, for the 2007 financial year, the accounts of all the paying agencies except for the Greek paying agency ‘OPEKEPE’, the Italian paying agency ‘ARBEA’, the Maltese paying agency ‘MRAE’, the Portuguese paying agencies ‘IFADAP’ and ‘IFAP’ and the Finnish paying agency ‘MAVI’.
Odločba Komisije 2008/396/ES [2] in Odločba Komisije 2009/87/ES [3] sta za proračunsko leto 2007 potrdili obračune vseh plačilnih agencij, razen obračunov grške plačilne agencije OPEKEPE, italijanske plačilne agencije ARBEA, malteške plačilne agencije MRAE, portugalskih plačilnih agencij IFADAP in IFAP ter finske plačilne agencije MAVI.
Following the transmission of new information and after additional checks, the Commission can now take a decision on the integrality, accuracy and veracity of the accounts submitted by the Greek paying agency ‘OPEKEPE’ the Maltese paying agency ‘MRAE’, the Portuguese paying agencies ‘IFADAP’ and ‘IFAP’ and the Finnish paying agency ‘MAVI’.
Po prejemu novih podatkov in dodatnih preverjanjih lahko Komisija zdaj sprejme sklep o celovitosti, točnosti in verodostojnosti obračunov, ki so jih predložile grška plačilna agencija OPEKEPE, malteška plačilna agencija MRAE, portugalski plačilni agenciji IFADAP in IFAP ter finska plačilna agencija MAVI.
The first subparagraph of Article 10(2) of Commission Regulation (EC) No 885/2006 of 21 June 2006 laying down detailed rules for the application of Council Regulation (EC) No 1290/2005 as regards the accreditation of paying agencies and other bodies and the clearance of the accounts of the EAGF and of the EAFRD [4] lays down that the amounts that are recoverable from, or payable to, each Member State, in accordance with the accounts clearance decision referred to in the first subparagraph of Article 10(1) of the said Regulation, shall be determined by deducting advances paid during the financial year in question, i.e. 2007, from expenditure recognised for that year in accordance with paragraph 1.
Prvi pododstavek člena 10(2) Uredbe Komisije (ES) št. 885/2006 z dne 21. junija 2006 o določitvi podrobnih pravil za uporabo Uredbe Sveta (ES) št. 1290/2005 glede akreditacije plačilnih agencij in drugih organov ter potrditve obračunov Evropskega kmetijskega jamstvenega sklada (EKJS) in Evropskega kmetijskega sklada za razvoj podeželja (EKSRP) [4] določa, da se zneski, ki se izterjajo od vsake države članice ali se ji plačajo, v skladu s sklepom o potrditvi obračunov iz prvega pododstavka člena 10(1) navedene uredbe določijo tako, da se predplačila, izplačana med zadevnim proračunskim letom, tj. 2007, v skladu z odstavkom 1 odštejejo od izdatkov, priznanih za isto leto.
Pursuant to Article 32(5) of Regulation (EC) No 1290/2005, 50 % of the financial consequences of non-recovery of irregularities shall be borne by the Member State concerned and 50 % by the Community budget if the recovery of those irregularities has not taken place within 4 years of the primary administrative or judicial finding, or within 8 years if the recovery is taken to the national courts.
V skladu s členom 32(5) Uredbe (ES) št. 1290/2005, 50 % finančnih posledic zaradi neizvršene izterjatve krije zadevna država članica, 50 % pa je kritih iz proračuna Skupnosti, če do izterjave ni prišlo v štirih letih po datumu prve upravne ali sodne ugotovitve ali v osmih letih, če je izterjava v postopku pred nacionalnimi sodnimi organi.
Annex III to the said Regulation provides the model tables 1 and 2 that have to be provided in 2008 by the Member States.
Priloga III k navedeni uredbi vključuje model tabel 1 in 2, ki so ju morale leta 2008 predložiti države članice.
On the basis of the tables completed by the Member States, the Commission should decide on the financial consequences of non-recovery of irregularities older than 4 or 8 years respectively.
Na podlagi tabel, ki jih izpolnijo države članice, mora Komisija sprejeti sklep glede finančnih posledic, ki nastanejo, če se izterjave niso izvršile v štirih oziroma osmih letih.
If that decision has been taken within 4 years of the primary administrative or judicial finding or within 8 years if the recovery is taken to the national courts, 100 % of the financial consequences of the non-recovery should be borne by the Community budget.
Če je bil ta sklep sprejet v štirih letih po prvi upravni ali sodni ugotovitvi ali v osmih letih, če je izterjava v postopku pred nacionalnimi sodnimi organi, se 100 % finančnih posledic neizterjave krije iz proračuna Skupnosti.
This Decision is without prejudice to future conformity decisions pursuant to Article 32(8) of the said Regulation.
Ta sklep ne vpliva na prihodnje odločitve o skladnosti v skladu s členom 32(8) navedene uredbe.
In clearing the accounts of the paying agencies concerned, the Commission must take account of the amounts already withheld from the Member States concerned on the basis of Decisions 2008/396/EC and 2009/87/EC.
Pri potrditvi obračunov zadevnih plačilnih agencij mora Komisija upoštevati zneske, ki so jih zadevne države članice že zadržale na podlagi Odločbe 2008/396/ES in Odločbe 2009/87/ES.
In accordance with Article 30(2) of Regulation (EC) No 1290/2005, this Decision does not prejudice decisions taken subsequently by the Commission excluding from Community financing expenditure not effected in accordance with Community rules,
V skladu s členom 30(2) Uredbe (ES) št. 1290/2005 ta sklep ne posega v poznejše sklepe Komisije, s katerimi se iz financiranja Skupnosti izvzamejo izdatki, ki niso bili izvršeni v skladu s predpisi Skupnosti –
The accounts of the Greek paying agency ‘OPEKEPE’, the Maltese paying agency ‘MRAE’, the Portuguese paying agencies ‘IFADAP’ and ‘IFAP’ and the Finnish paying agency ‘MAVI’ concerning expenditure financed by the European Agricultural Guarantee Fund (EAGF), in respect of the 2007 financial year, are hereby cleared.
Obračuni grške plačilne agencije OPEKEPE, malteške plačilne agencije MRAE, portugalskih plačilnih agencij IFADAP in IFAP ter finske plačilne agencije MAVI v zvezi z izdatki, ki jih financira Evropski kmetijski jamstveni sklad EKJS za proračunsko leto 2007, se s tem sklepom potrdijo.
This Decision is addressed to the Republic of Greece, the Republic of Malta, the Portuguese Republic and the Republic of Finland.
Ta sklep je naslovljen na Helensko republiko, Republiko Malto, Portugalsko republiko in Republiko Finsko.
Done at Brussels, 4 February 2010.
V Bruslju, 4. februarja 2010
OJ L 33, 3.2.2009, p. 38.
UL L 33, 3.2.2009, str. 38.
Note: Nomenclature 2010: 05 07 01 06, 05 02 16 02, 6701, 6702, 6803.
Opomba: Nomenklatura 2010: 05 07 01 06, 05 02 16 02, 6701, 6702, 6803.
2007 — Expenditure/Assigned Revenue for the Paying Agencies for which the accounts are
2007 - Izdatki/namenski prejemki za plačilne agencije, katerih obračuni so
Reductions and suspensions for the whole financial year
Znižanja in začasne prekinitve za celotno proračunsko leto
Reductions according to Article 32 of Regulation (EC) No 1290/2005 [1]
Znižanja v skladu s členom 32 Uredbe (ES) št. 1290/2005 [1]
Total including reductions and suspensions
Skupni znesek vključno z znižanji in začasnimi prekinitvami
Amount recovered from (–) or paid to (+) the Member State under Decision 2008/396/EC
Znesek za izterjavo od države članice (–) ali plačilo državi članici (+) v skladu z Odločbo 2008/396/ES
Amount recovered from (–) or paid to (+) the Member State under Decision 2009/87/EC
Znesek za izterjavo od države članice (–) ali plačilo državi članici (+) v skladu z Odločbo 2009/87/ES
Amount to be recovered from (–) or paid to (+) the Member State [2]
Znesek za izterjavo od države članice (–) ali plačilo državi članici (+) [2]
= expenditure / assigned revenue declared in the annual declaration
= izdatki/namenski prejemki, navedeni v letnem poročilu
= total of the expenditure / assigned revenue in the monthly declarations
= vsota izdatkov/namenskih prejemkov v mesečnih poročilih
The reductions and suspensions are those taken into account in the payment system, to which are added in particular the corrections for the non respect of payment deadlines established in August, September and October 2008.
Znižanja in začasne izključitve so tiste, ki se upoštevajo v plačilnem sistemu in katerim se dodajo predvsem popravki zaradi neupoštevanja plačilnih rokov iz avgusta, septembra in oktobra 2008.
For the calculation of the amount to be recovered from or paid to the Member State the amount taken into account is, the total of the annual declaration for the expenditure cleared (column a), or the total of the monthly declarations for the expenditure disjoined (column b).
Znesek, ki se upošteva za izračun zneska za izterjavo od države članice ali plačilo državi članici, je skupni znesek iz letnega poročila za potrjene izdatke (stolpec a) ali vsota mesečnih poročil za izvzete izdatke (stolpec b).
Applicable exchange rate: Article 7(2) of Commission Regulation (EC) No 883/2006.
Veljavni menjalni tečaj: člen 7(2) Uredbe Komisije (ES) št. 883/2006.
extending the period of application of Decision 2006/210/EC
o podaljšanju obdobja uporabe Sklepa 2006/210/ES
The group of high-level national regulatory experts (hereinafter the group) set up by Commission Decision 2006/210/EC [1] is a consultative group of high-level national experts on better regulation.
Skupina nacionalnih strokovnjakov za oblikovanje predpisov na visoki ravni (v nadaljnjem besedilu: skupina), ki je bila ustanovljena s Sklepom Komisije 2006/210/ES [1], je posvetovalna skupina nacionalnih strokovnjakov na visoki ravni za boljše oblikovanje predpisov.
The President of the Commission has indicated that better regulation will remain high on the Commission’s political agenda [2].
Predsednik Komisije je napovedal, da bo boljše oblikovanje predpisov ostalo med pomembnejšimi nalogami političnega programa Komisije [2].
A forum for the discussion of better regulation and promotion of cooperation with Member States on better regulation issues has an important role to play in taking forward that agenda.
Forum za razpravo o boljšem oblikovanju predpisov in spodbujanju sodelovanja z državami članicami na področju boljšega oblikovanja predpisov ima pomembno vlogo za nadaljnje izvajanje tega programa.
The mandate of the group should therefore be extended for three years.
Zato je treba mandat skupine podaljšati za tri leta.
Decision 2006/210/EC should be extended accordingly.
Sklep 2006/210/ES je treba ustrezno spremeniti.
In order to enable the group to continue its work, this Decision should take effect as from 1 January 2010,
Da bi skupina lahko nadaljevala svoje delo, začne ta sklep veljati 1. januarja 2010 –
In Article 6 of Decision 2006/210/EC, the second sentence is replaced by the following:
V členu 6 Sklepa 2006/210/ES se drugi stavek nadomesti z:
‘It shall apply until 31 December 2012.’
„Uporablja se do 31. decembra 2012.“
This Decision shall take effect as from 1 January 2010.
Ta sklep začne veljati 1. januarja 2010.
OJ L 76, 15.3.2006, p. 3.
UL L 76, 15.3.2006, str. 3.
Political guidelines for the next Commission, document presented to the Members of the European Parliament on 15 September 2009.
Politične smernice za naslednjo Komisijo, ki so bile poslancem Evropskega parlamenta predstavljene 15. septembra 2009.
of 5 February 2010
z dne 5. februarja 2010
on the adequacy of the competent authorities of certain third countries pursuant to Directive 2006/43/EC of the European Parliament and of the Council
o ustreznosti pristojnih organov nekaterih tretjih držav v skladu z Direktivo 2006/43/ES Evropskega parlamenta in Sveta
(notified under document C(2010) 590)
(notificirano pod dokumentarno številko C(2010) 590)
Having regard to Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 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 [1], and in particular the first subparagraph of Article 47(3) thereof,
ob upoštevanju Direktive 2006/43/ES Evropskega parlamenta in Sveta z dne 17. maja 2006 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 [1] in zlasti prvega pododstavka člena 47(3) Direktive,