natgillin/translations-raw huggingface dataset:
The ultimate objective of cooperation between Member States and third country systems of public oversight, quality assurance, investigation and penalty for auditors and audit entities should be to reach mutual reliance on each other’s oversight systems based on the equivalence of the systems.
Končni cilj sodelovanja med sistemi javnega nadzora, zagotavljanja kakovosti, preiskav in kazni za revizorje in revizijske subjekte držav članic in tretjih držav mora biti doseganje vzajemnega zaupanja v sisteme nadzora drug drugega, kar temelji na enakovrednosti sistemov.
Following such assessments, it appears that Australia, Canada, China, Croatia, Japan, Singapore, South Africa, South Korea and Switzerland have public oversight, quality assurance, investigation and penalty systems for auditors and audit entities that operate under similar rules to those set out in Articles 29, 30 and 32 of Directive 2006/43/EC.
Glede na te ocene se zdi, da imajo Avstralija, Hrvaška, Japonska, Južna Afrika, Južna Koreja, Kanada, Kitajska, Singapur in Švica sisteme javnega nadzora, zagotavljanja kakovosti, preiskav in kazni za revizorje in revizijske subjekte, ki delujejo na podlagi pravil, ki so podobna tistim iz členov 29, 30 in 32 Direktive 2006/43/ES.
Therefore, it is appropriate to consider the public oversight, quality assurance, investigation and penalty systems for auditors and audit entities of those third countries as equivalent to the public oversight, quality assurance, investigation and penalty systems for auditors and audit firms of the Member States.
Zato je primerno šteti sisteme javnega nadzora, zagotavljanja kakovosti, preiskav in kazni za revizorje in revizijske subjekte navedenih tretjih držav za enakovredne sistemom javnega nadzora, zagotavljanja kakovosti, preiskav in kazni za revizorje in revizijska podjetja držav članic.
With regard to South Africa, its legislation requires the prior consent of the auditor or audit firm for the transfer of information from the competent authorities in South Africa to the competent authorities in Member States.
V zvezi z Južno Afriko pa njena zakonodaja zahteva prehodno soglasje revizorja ali revizijskega podjetja za prenos informacij od pristojnih organov v Južni Afriki pristojnim organom v državah članicah.
That requirement for prior consent may present difficulties in the effective implementation of Article 46(1) of Directive 2006/43/EC.
Ta zahteva po prehodnem soglasju lahko predstavlja težave pri učinkovitem izvajanju člena 46(1) Direktive 2006/43/ES.
Therefore, until the necessary changes are made in South Africa’s legislation, the competent authorities of Member States should require that auditors and audit entities waive their right to prior consent when registering auditors and audit entities that provide audit reports of companies incorporated in South Africa.
Dokler ne bodo uvedene potrebne spremembe v zakonodajo Južne Afrike, morajo zato pristojni organi držav članic zahtevati, da se revizorji in revizijski subjekti odrečejo svoji pravici do predhodnega soglasja, kadar registrirajo revizorje ali revizijske subjekte, ki pripravljajo revizijska poročila podjetij, ki so registrirana v Južni Afriki.
The United States of America have a public oversight, quality assurance, investigation and penalty system for auditors and audit entities that operates under similar rules to those set out in Articles 29, 30 and 32 of Directive 2006/43/EC.
Združene države Amerike imajo sistem javnega nadzora, zagotavljanja kakovosti, preiskav in kazni za revizorje in revizijski subjekti, ki deluje na podlagi pravil, ki so podobna tistim iz členov 29, 30 in 32 Direktive 2006/43/ES.
However, the competent authorities in the United States of America do not consider that the ultimate objective of cooperation with Member States is to reach mutual reliance with the competent authorities for public oversight, quality assurance, investigation and penalty systems for auditors and audit firms of the Member States.
Vendar pristojni organi Združenih držav Amerike menijo, da končni cilj sodelovanja z državami članicami ni doseganje vzajemnega zaupanja s pristojnimi organi držav članic za sisteme javnega nadzora, zagotavljanja kakovosti, preiskav in kazni za revizorje in revizijska podjetja.
As long as there is no mutual reliance, the provisions of Article 46(1) cannot be fully applied on a permanent basis by Member States for the auditors and audit entities that provide audit reports concerning the annual or consolidated accounts of companies incorporated in the United States of America.
Dokler ni vzajemnega zaupanja, države članice ne morejo trajno v celoti izvajati določb člena 46(1) za revizorje in revizijske subjekte, ki pripravijo revizijska poročila v zvezi z letnimi ali konsolidiranimi računovodskimi izkazi družb, ki so registrirane v Združenih državah Amerike.
Therefore, the public oversight, quality assurance, investigation and penalty system for auditors and audit entities of the United States of America should be reviewed for the purpose of assessing the progress made towards reaching mutual reliance.
Zato je treba pregledati sistem javnega nadzora, zagotavljanja kakovosti, preiskav in kazni za revizorje in revizijske subjekte Združenih držav Amerike, da bi se ocenil napredek v smeri doseganja vzajemnega zaupanja.
For those reasons, this Decision should be limited in time and cease to apply on 31 July 2013 in respect of the public oversight, quality assurance, investigation and penalty systems for auditors and audit entities of the United States of America.
Zaradi tega je treba časovno omejiti ta sklep, da preneha veljati 13. julija 2013 za sistem javnega nadzora, zagotavljanja kakovosti, preiskav in kazni za revizorje in revizijske subjekte Združenih držav Amerike.
Once the Commission has taken a decision recognising that the public oversight, quality assurance, investigation and penalty system for auditors and audit entities of a third country or territory is equivalent for the purpose of Article 46(1) of Directive 2006/43/EC, Member States may disapply or modify on the basis of reciprocity the requirements of Article 45(1) and (3) in relation to the auditors and audit entities of that third country or territory.
Ko Komisija sprejme odločitev o priznavanju, da je sistem javnega nadzora, zagotavljanja kakovosti, preiskav in kazni za revizorje in revizijske subjekte tretje države ali ozemlja enakovreden namenu člena 46(1) Direktive 2006/43/ES, lahko države članice na podlagi vzajemnosti razveljavijo ali spremenijo zahteve člena 45(1) in (3) v zvezi z revizorji in revizijskimi subjekti navedene tretje države ali ozemlja.
The conditions under which the requirements of Article 45(1) and (3) will be disapplied or modified must be set in a cooperative arrangement as referred to in Article 46(3) of the Directive 2006/43/EC between the Member State and the relevant third country or territory and communicated to the Commission.
Pogoje, pod katerimi bodo razveljavljene ali spremenjene zahteve iz člena 45(1) in (3), je treba določiti v dogovoru o sodelovanju iz člena 46(3) Direktive 2006/43/ES med državo članico in ustrezno tretjo državo ali ozemljem ter jih sporočiti Komisiji.
Abu Dhabi, Brazil, the Dubai International Financial Centre, Guernsey, Hong Kong, India, Indonesia, Isle of Man, Jersey, Malaysia, Mauritius, Russia, Taiwan, Thailand, and Turkey have established or are in the process of establishing public oversight, quality assurance, investigation and penalty systems for auditors and audit entities.
Abu Dabi, Brazilija, mednarodni finančni center Dubaj, Guernsey, Hongkong, Indija, Indonezija, otok Man, Jersey, Malezija, Mauritius, Rusija, Tajvan, Tajska in Turčija so vzpostavili ali so v postopku vzpostavljanja sistemov javnega nadzora, zagotavljanja kakovosti, preiskav in kazni za revizorje in revizijske subjekte.
However, information about the functioning and the rules governing such systems is not sufficient.
Vendar informacije o delovanju in pravilih, ki veljajo za take sisteme, niso zadostne.
In order to carry out a further assessment for the purpose of taking a final equivalence decision in respect of such systems, there is a need to obtain additional information from those third countries and territories.
Da bi se izvedla dodatna ocena za namen sprejetja končne odločitve o enakovrednosti takih sistemov, je treba od navedenih tretjih držav in ozemelj pridobiti dodatne informacije.
Therefore, it is appropriate to extend the transitional period granted by Decision 2008/627/EC in respect of the auditors and audit entities that provide audit reports concerning the annual or consolidated accounts of companies incorporated in those third countries and territories.
Zato je primerno podaljšati prehodno obdobje, dodeljeno z Odločbo 2008/627/ES, za revizorje in revizijske subjekte, ki pripravijo revizijska poročila v zvezi z letnimi ali konsolidiranimi računovodskimi izkazi družb, ki so registrirane v navedenih tretjih državah in na ozemljih.
Although Egypt was not included in Decision 2008/627/EC, since then it has established a system of public oversight, quality assurance, investigation and penalties for auditors and audit entities.
Čeprav Egipt ni bil vključen v Odločbo 2008/627/ES, je od takrat vzpostavil sistem javnega nadzora, zagotavljanja kakovosti, preiskav in kazni za revizorje in revizijske subjekte.
In order to carry out a further assessment for the purpose of taking a final equivalence decision in respect of Egypt, there is a need to obtain additional information from that third country.
Da bi se izvedla dodatna ocena za namen sprejetja končne odločitve o enakovrednosti za Egipt, je treba od navedene tretje države pridobiti dodatne informacije.
Therefore, it is appropriate to include in the transitional period the auditors and audit firms that provide audit reports concerning the annual or consolidated accounts of companies incorporated in Egypt.
Zato je primerno vključiti v prehodno obdobje revizorje in revizijska podjetja, ki pripravijo revizijska poročila v zvezi z letnimi ali konsolidiranimi računovodskimi izkazi družb, ki so registrirane v Egiptu.
Bermuda, Cayman Islands, Israel and New Zealand do not have a public oversight, quality assurance, investigation and penalty system for auditors and audit entities in place yet.
Bermudi, Izrael, Kajmanski otoki in Nova Zelandija še nimajo sistema javnega nadzora, zagotavljanja kakovosti, preiskav in kazni za revizorje in revizijske subjekte.
However, those third countries and territories made a clear public commitment to the Commission with a concrete action plan to establish a public oversight, quality assurance, investigation and penalty system for auditors and audit entities under equivalent rules to those set out in Articles 29, 30 and 32 of Directive 2006/43/EC.
Vendar so se navedene tretje države in ozemlja s konkretnim akcijskim načrtom Komisiji javno zavezali, da bodo vzpostavili sisteme javnega nadzora, zagotavljanja kakovosti, preiskav in kazni za revizorje in revizijske subjekte na podlagi pravil, ki bodo enakovredna pravilom, določenim v členih 29, 30 in 32 Direktive 2006/43/ES.
Nevertheless, the Commission should review the progress made in 2011 by those countries and territories in enacting legislation to establish a public oversight, quality assurance, investigation and penalty system for auditors and audit entities and assess the need to shorten the transitional period as regards those third countries and territories.
Vendar mora Komisija pregledati napredek, ki so ga navedene države in ozemlja leta 2011 dosegli pri sprejemanju zakonodaje za vzpostavitev sistema javnega nadzora, zagotavljanja kakovosti, preiskav in kazni za revizorje in revizijske subjekte, in oceniti potrebo po skrajšanju prehodnega obdobja v zvezi s temi tretjimi državami in ozemlji.
The auditors and audit entities that provide audit reports concerning the annual or consolidated accounts of companies incorporated in Argentina, Bahamas, Chile, Kazakhstan, Morocco, Mexico, Pakistan and Ukraine benefited from the transitional period granted by Decision 2008/627/EC.
Revizorji in revizijski subjekti, ki pripravijo revizijska poročila v zvezi z letnimi ali konsolidiranimi računovodskimi izkazi družb, ki so registrirane v Argentini, na Bahamih, v Čilu, Kazahstanu, Maroku, Mehiki, Pakistanu in Ukrajini, so izkoristili prehodno obdobje, dodeljeno z Odločbo 2008/627/ES.
Since then, they did not provide information regarding their audit regulatory and oversight systems.
Od takrat niso pošiljali informacij o svojih sistemih revizijske ureditve in nadzora.
Under these circumstances, it appears that those third countries are not willing to continue towards having their audit regulation recognised by the Commission as equivalent to the public oversight, quality assurance, investigation and penalty systems for auditors and audit entities of the Member States.
V teh okoliščinah se zdi, da navedene tretje države ne želijo nadaljevati proti cilju, da bi Komisija njihovo revizijsko ureditev priznala kot enakovredno sistemom javnega nadzora, zagotavljanja kakovosti, preiskav in kazni za revizorje in revizijske subjekte držav članic.
Therefore, the transitional period granted to them by Decision 2008/627/EC should not be extended in respect of the auditors and audit entities that provide audit reports concerning the annual or consolidated accounts of companies incorporated in those third countries.
Zato se ne sme podaljšati prehodnega obdobja, ki jim je bilo dodeljeno z Odločbo 2008/627/ES, za revizorje in revizijske subjekte, ki pripravijo revizijska poročila v zvezi z letnimi ali konsolidiranimi računovodskimi izkazi družb, ki so registrirane v navedenih tretjih državah.
In order to protect investors, auditors and audit entities that provide audit reports concerning the annual or consolidated accounts of companies incorporated in the third countries listed in the Annex to this Decision should be able to continue their audit activities during the transitional period in the European Union without being registered under Article 45 of Directive 2006/43/EC only if they provide the required information.
Da bi zaščitili vlagatelje, je treba revizorjem in revizijskim subjektom, ki pripravijo revizijska poročila v zvezi z letnimi ali konsolidiranimi računovodskimi izkazi družb, ki so registrirane v tretjih državah iz Priloge k temu sklepu, omogočiti, da med prehodnim obdobjem nadaljujejo svoje revizijske dejavnosti v Evropski uniji, ne da bi bili registrirani na podlagi člena 45 Direktive 2006/43/ES, samo če zagotovijo zahtevane informacije.
Where a company incorporated in one of the third countries or territories listed in Article 1 of this Decision whose transferable securities are admitted to trading on a regulated market of a Member State, but which is not admitted to trading in the third country or territory where it is incorporated, Member States should ensure that all the audit engagements related to the financial statements of such a company are covered by the cooperative arrangements concluded with the third country or territory concerned to determine which public oversight, quality assurance, investigations and penalties system will apply to the auditors of such companies.
Če je družba registrirana v eni izmed tretjih držav ali ozemelj, naštetih v členu 1 tega sklepa, in so njeni prenosljivi vrednostni papirji sprejeti za trgovanje na reguliranem trgu države članice, niso pa sprejeti za trgovanje v tretji državi ali na ozemlju, kjer je registrirana, mora država članica zagotoviti, da so vsi revizijski posli, povezani z računovodskimi izkazi take družbe, zajeti v dogovorih o sodelovanju, sklenjenih z zadevno tretjo državo ali ozemljem, da se določi, kateri sistemi javnega nadzora, zagotavljanja kakovosti, preiskav in kazni bodo veljali za revizorje takih družb.
In a case where such audit engagements are undertaken by an auditor or audit entity of another Member State, Member States should cooperate to ensure that the audit engagement is included in the scope of one of their public oversight, quality assurance, investigations and penalty systems.
Če take revizijske posle sklepa revizor ali revizijski subjekt druge države članice, morata državi članici sodelovati, da se zagotovi, da je revizijski posel vključen v obseg enega od njunih sistemov javnega nadzora, zagotavljanja kakovosti, preiskav in kazni.
Where a company incorporated in one of the third countries or territories listed in the Annex to this Decision whose transferable securities are admitted to trading on a regulated market of a Member State, but which is not admitted to trading in the third country or territory where it is incorporated, Member States should cooperate with the third country or territory concerned to ensure that all the audit engagements related to the financial statements of such a company are covered by a public oversight, quality assurance, investigations and penalties system.
Če je družba registrirana v eni izmed tretjih držav ali ozemelj, naštetih v Prilogi tega sklepa, in so njeni prenosljivi vrednostni papirji sprejeti za trgovanje na reguliranem trgu države članice, niso pa sprejeti za trgovanje v tretji državi ali na ozemlju, kjer je registrirana, mora država članica sodelovati z zadevno tretjo državo ali ozemljem, da se zagotovi, da so vsi revizijski posli, povezani z računovodskimi izkazi take družbe, zajeti v sistemu javnega nadzora, zagotavljanja kakovosti, preiskav in kazni.
During the transitional period, equivalence decisions should not be taken by Member States at national level.
Države članice v prehodnem obdobju ne smejo sprejemati odločitev o enakovrednosti na nacionalni ravni.
The fact that auditors and audit entities that provide audit reports concerning the annual or consolidated accounts of companies incorporated in the third countries and territories listed in the Annex to this Decision may, under this Decision, continue their audit activities with regard to companies referred to in Article 45 of Directive 2006/43/EC, should not prevent Member States from establishing cooperative arrangements on individual quality assurance reviews between the competent authorities of a Member State and the competent authorities of a third country or territory.
Dejstvo, da lahko revizorji in revizijski subjekti, ki pripravijo revizijska poročila v zvezi z letnimi ali konsolidiranimi računovodskimi izkazi družb, ki so registrirane v tretjih državah in na ozemljih iz Priloge k temu sklepu, v skladu s tem sklepom nadaljujejo svoje revizijske dejavnosti v zvezi z družbami iz člena 45 Direktive 2006/43/ES, držav članic ne sme odvrniti od doseganja dogovorov o sodelovanju pri posamičnih pregledih zagotavljanja kakovosti med pristojnimi organi države članice in pristojnimi organi tretje države ali ozemlja.
The Commission should monitor the operation of the transitional arrangements and examine the progress made by the third countries and territories to which a transitional period was granted or extended.
Komisija mora spremljati izvajanje prehodnih dogovorov ter pregledati napredek tretjih držav in ozemelj, ki jim je bilo dodeljeno ali podaljšano prehodno obdobje.
At the end of the transitional period, the Commission may decide on the equivalence of the public oversight, quality assurance, investigations and penalties systems for auditors and audit entities of the third countries and territories concerned.
Na koncu prehodnega obdobja Komisija lahko odloči o enakovrednosti sistemov javnega nadzora, zagotavljanja kakovosti, preiskav in kazni za revizorje in revizijske subjekte zadevnih tretjih držav in ozemelj.
The Commission should review whether the Member States encountered difficulties in obtaining recognition as equivalent by the third countries and territories concerned by this Decision in relation to the public oversight, quality assurance and investigation and penalty systems for auditors and audit firms of the Member States.
Komisija mora ponovno pregledati, ali so imele države članice težave pri pridobitvi priznanja enakovrednosti sistemov javnega nadzora, zagotavljanja kakovosti, preiskav in kazni za revizorje in revizijska podjetja držav članic s strani tretjih držav in ozemelj, ki jih zadeva ta sklep.
For the purpose of Article 46(1) of Directive 2006/43/EC, the public oversight, quality assurance, investigation and penalty systems for auditors and audit entities of the following third countries shall be considered equivalent to the public oversight, quality assurance, investigation and penalty systems for auditors and audit firms of the Member States in relation to audit activities concerning the annual or consolidated accounts for financial years starting from 2 July 2010:
Za namen člena 46(1) Direktive 2006/43/ES se sisteme javnega nadzora, zagotavljanja kakovosti, preiskav in kazni za revizorje in revizijske subjekte naslednjih tretjih držav šteje za enakovredne sistemom javnega nadzora, zagotavljanja kakovosti, preiskav in kazni za revizorje in revizijska podjetja držav članic v povezavi z revizijskimi dejavnostmi glede letnih ali konsolidiranih računovodskih izkazov za poslovna leta od 2. julija 2010 dalje:
Canada
Hrvaška
China
Japonska
Croatia
Južna Afrika
Japan
Južna Koreja
South Africa
Kitajska
The United States of America.
Združene države Amerike.
Member States shall not apply Article 45 of Directive 2006/43/EC in relation to auditors and audit entities that provide audit reports concerning the annual or consolidated accounts of companies incorporated in the third countries and territories listed in the Annex to this Decision, as referred to in Article 45(1) of that Directive, for financial years starting during the period from 2 July 2010 to 31 July 2012, in cases where the auditor or audit entity concerned provides the competent authorities of the Member State with all of the following:
Države članice v skladu s členom 45(1) Direktive 2006/43/ES ne uporabijo člena 45 navedene direktive glede revizorjev in revizijske subjekte, ki pripravijo revizijska poročila v zvezi z letnimi ali konsolidiranimi računovodskimi izkazi družb, ki so registrirane v tretjih državah in na ozemljih iz Priloge k temu sklepu, za poslovna leta, ki se pričnejo v obdobju od 2. julija 2010 do 31. julija 2012, v primerih, ko zadevni revizor ali revizijski subjekt pristojnim organom države članice priskrbi:
the auditing standards and independence requirements which have been applied to the audit concerned;
revizijske standarde in zahteve glede neodvisnosti, ki so se uporabljali za zadevno revizijo;
an indication of whether and when the last quality assurance review of the auditor or audit entity was carried out and, unless this information is being provided by the third country competent authority, the necessary information about the outcome of the review.
navedbo, ali in kdaj je bil opravljen zadnji pregled zagotavljanja kakovosti revizorja ali revizijskega subjekta, ter potrebne informacije o rezultatu pregleda, če teh informacij ne zagotovi pristojni organ tretje države.
Where the necessary information about the outcome of the last quality assurance review is not public, the competent authorities of Member States shall treat such information on a confidential basis.
Če potrebne informacije o rezultatu zadnjega pregleda zagotavljanja kakovosti niso javne, jih pristojni organi držav članic obravnavajo kot zaupne.
Member States shall ensure that the public is informed about the name and address of auditors and audit entities that provide audit reports concerning the annual or consolidated accounts of companies incorporated in the third countries and territories listed in the Annex to this Decision and about the fact that the public oversight, quality assurance, investigation and penalty systems of those countries and territories are not yet recognised as equivalent under Article 46(2) of Directive 2006/43/EC.
Države članice zagotovijo, da je javnost obveščena o imenih in naslovih revizorjev in revizijskih subjektov, ki pripravijo revizijska poročila v zvezi z letnimi ali konsolidiranimi računovodskimi izkazi družb, ki so registrirane v tretjih državah in na ozemljih iz Priloge k temu sklepu, ter o dejstvu, da sistemi javnega nadzora, zagotavljanja kakovosti, preiskav in kazni navedenih držav in ozemelj v skladu s členom 46(2) Direktive 2006/43/ES še niso priznani za enakovredne.