natgillin/translations-raw huggingface dataset:
Member States may allow that cooperation with the competent authorities of Australia and the United States takes place under the form of joint inspections or through observers without inspection or investigation powers and without access to the confidential audit working papers or to other documents held by statutory auditors or audit firms.
Države članice lahko dovolijo, da sodelovanje s pristojnimi organi Avstralije in Združenih držav Amerike poteka v obliki skupnih inšpekcijskih pregledov ali pa prek opazovalcev, ki za inšpekcijske preglede in preiskovanje niso pooblaščeni ter nimajo dostopa do zaupnih revizijskih delovnih papirjev in drugih dokumentov, ki jih posedujejo zakoniti revizorji ali revizijska podjetja.
Such cooperation should always take place under the conditions set out in Article 47(2) of Directive 2006/43/EC and in this Decision, in particular as regards the need to respect sovereignty, confidentiality and reciprocity.
Tovrstno sodelovanje vedno poteka pod pogoji iz člena 47(2) Direktive 2006/43/ES ter tega sklepa, zlasti glede potrebe po upoštevanju suverenosti, zaupnosti in recipročnosti.
Member States should ensure that any joint inspections carried out by their competent authorities and the competent authorities of Australia and the United States on the territory of Member States pursuant to Article 47 of Directive 2006/43/EC should be under the leadership of the competent authority of the Member State concerned.
Države članice bi morale zagotoviti, da vsi skupni inšpekcijski pregledi, ki jih njihovi pristojni organi in pristojni organi Avstralije in Združenih držav Amerike na podlagi člena 47 Direktive 2006/43/ES izvajajo na ozemlju držav članic, potekajo pod vodstvom pristojnega organa zadevne države članice.
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 that 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 Australia or the United States 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, pristojnim organom Avstralije ali Združenim državam Amerike vključuje razkritje osebnih podatkov, je treba pri taki predložitvi vedno upoštevati določbe Direktive 95/46/ES.
Member States should ensure appropriate safeguards with regard to the protection of personal data transferred, in particular, through binding agreements in accordance with Chapter IV of Directive 95/46/EC between their competent authorities and the competent authorities of Australia and the United States and 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 poskrbijo za ustrezno zaščito posredovanih osebnih podatkov, zlasti z zavezujočimi dogovori v skladu s poglavjem IV Direktive 95/46/ES med svojimi pristojnimi organi in pristojnimi organi Avstralije in Združenih držav Amerike ter zagotovijo, da slednji ne bodo nadalje razkrivali osebnih podatkov iz prenesenih revizijskih delovnih papirjev ali drugih dokumentov, ki jih posedujejo zakoniti revizorji ali revizijska podjetja, brez predhodnega soglasja pristojnih organov zadevnih držav članic.
In particular, the adequacy should be assessed in the light of the competences exercised by the competent authorities of Australia and the United States, 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 Avstralije in Združenih držav Amerike, ukrepe za zaščito pred kršitvami pravil o zaupnosti in poslovni skrivnosti, ki jih ti izvajajo, ter njihovo sposobnost sodelovanja s pristojnimi organi držav članic, ki jo urejajo njihovi zakoni in drugi predpisi.
As auditors and audit firms of companies of the Union which have issued securities in Australia or the United States, 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 Unije, ki so izdale vrednostne papirje v Avstraliji ali v Združenih državah Amerike 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 Australia and the United States.
Ocene ustreznosti za namene člena 47 Direktive 2006/43/ES so se opravile za pristojne organe Avstralije in Združenih držav Amerike.
Adequacy decisions should be taken on the basis of these assessments with respect to those authorities.
Odločitve glede ustreznosti je za navedene organe treba sprejeti na podlagi teh ocen.
The Australian Securities and Investments Commission has competence in the public oversight, external quality assurance and investigations of auditors and audit firms.
Avstralska komisija za vrednostne papirje in naložbe (Australian Securities and Investments Commission) je pristojna za javni nadzor in 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.
Izvaja ustrezne zaščitne ukrepe, ki prepovedujejo in kaznujejo razkrivanje zaupnih informacij kateri koli tretji osebi ali organu s strani njegovih sedanjih 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.
Prenesene revizijske delovne papirje ali druge dokumente, ki jih posedujejo zakoniti revizorji ali revizijska podjetja, bi uporabila zgolj za namene, povezane z javnim nadzorom, zunanjim zagotavljanjem kakovosti ter preiskavami revizorjev in revizijskih podjetij.
Under the laws and regulations of Australia, it may transfer audit working papers or other documents held by Australian auditors or audit firms to the competent authorities of any Member State.
V skladu z zakoni in drugimi predpisi Avstralije lahko revizijske delovne papirje ali druge dokumente, ki jih posedujejo avstralski revizorji ali revizijska podjetja, predloži pristojnim organom katere koli države članice.
On this basis, the Australian Securities and Investments Commission should be declared adequate for the purpose of Article 47(1) of Directive 2006/43/EC.
Na podlagi tega je treba avstralsko komisijo za vrednostne papirje in naložbe priznati za ustrezno za namene člena 47(1) Direktive 2006/43/ES.
The Securities and Exchange Commission of the United States of America has competence in investigating auditors and audit firms; this Decision should only cover the competences of the Securities and Exchange Commission of the United States of America to investigate auditors and audit firms.
Komisija za vrednostne papirje in borzo Združenih držav Amerike (Securities and Exchange Commission of the United States of America) je pristojna za preiskave revizorjev in revizijskih podjetij; ta sklep mora zajemati samo pristojnosti Komisije za vrednostne papirje in borzo Združenih držav Amerike za preiskave revizorjev in revizijskih podjetij.
The Securities and Exchange Commission of the United States of America implements adequate safeguards banning and sanctioning disclosure by its current and former employees of confidential information to any third person or authority.
Komisija za vrednostne papirje in borzo Združenih držav Amerike izvaja ustrezne zaščitne ukrepe, ki prepovedujejo in kaznujejo razkrivanje zaupnih informacij kateri koli tretji osebi ali organu s strani njegovih sedanjih ali nekdanjih zaposlenih.
It would use transferred audit working or other documents held by statutory auditors or audit firms papers solely for purposes related to investigations of auditors and audit firms.
Predložene revizijske delovne papirje ali druge dokumente, ki jih posedujejo zakoniti revizorji ali revizijska podjetja, bi uporabila zgolj za namene, povezane s preiskavo revizorjev in revizijskih podjetij.
Under the laws and regulations of the United States, the Securities and Exchange Commission has the ability to transfer audit working papers or other documents held by United States auditors or audit firms which relate to investigations it may perform on such auditors and audit firms to the competent authorities of any Member State.
V skladu z zakoni in drugimi predpisi Združenih držav Amerike lahko Komisija za vrednostne papirje in borzo Združenih držav Amerike revizijske delovne papirje ali druge dokumente, ki jih posedujejo revizorji ali revizijska podjetja Združenih držav, predloži pristojnim organom katere koli države članice.
On this basis, the Securities and Exchange Commission of the United States of America should be declared adequate for the purpose of Article 47(1) of Directive 2006/43/EC.
Na podlagi tega je treba Komisijo za vrednostne papirje in borzo Združenih držav Amerike priznati za ustrezno za namene člena 47(1) Direktive 2006/43/ES.
The Public Company Accounting Oversight Board of the United States of America has competence in the public oversight, external quality assurance and investigation of auditors and audit firms.
Odbor za nadzor računovodstva v javnih družbah Združenih držav Amerike (Public Company Accounting Oversight Board of the United States of America) 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 and former employees of confidential information to any third person or authority.
Izvaja ustrezne zaščitne ukrepe, ki prepovedujejo in kaznujejo razkrivanje zaupnih informacij kateri koli tretji osebi ali organu s strani njegovih sedanjih in nekdanjih zaposlenih.
It would use 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 investigation 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 the United States, it may provide direct access to the competent authorities of any Member State to the audit working papers or other documents held by United States auditors or audit firms, but it cannot, under United States law, transfer such documents to the competent authorities of Member States.
V skladu z zakoni in drugimi predpisi Združenih držav Amerike lahko pristojnim organom katere koli države članice zagotovi neposreden dostop do revizijskih delovnih papirjev ali drugih dokumentov, ki jih posedujejo revizorji ali revizijska podjetja Združenih držav, v skladu z zakonodajo Združenih držav Amerike pa takih dokumentov ne sme posredovati pristojnim organom držav članic.
However, the Securities and Exchange Commission of the United States of America can provide the competent authorities of any Member State with the inspection reports issued by the Public Company Accounting Oversight Board of the United States of America in respect of United States auditors and audit firms and, upon prior request and justification of the reasons for the request, with the audit working papers or other documents held by United States auditors or audit firms relevant to such inspections.
Vendar lahko Komisija za vrednostne papirje in borzo Združenih držav Amerike pristojnim organom katere koli države članice zagotovi inšpekcijska poročila, ki jih izda Odbor za nadzor računovodstva v javnih družbah Združenih držav Amerike glede revizorjev in revizijskih podjetij iz Združenih držav, in, na predhodno zahtevo z obrazložitvijo, delovne papirje ali druge dokumente, ki jih posedujejo revizorji ali revizijska podjetja iz Združenih držav in ki so pomembni za inšpekcije.
Therefore, cooperation on inspections of auditors and audit firms between the competent authorities of the Member States and the Public Company Accounting Oversight Board of the United States of America leads to essentially equivalent results to the direct exchange of audit working papers or other documents held by statutory auditors or audit firms provided for in Article 36 of Directive 2006/43/EC.
Torej so rezultati sodelovanja med pristojnimi organi držav članic in Odborom za nadzor računovodstva v javnih družbah Združenih držav Amerike pri inšpekcijah v bistvu enaki kot pri neposredni izmenjavi revizijskih delovnih papirjev oziroma drugih dokumentov, ki jih posedujejo zakoniti revizorji ali revizijska podjetja, iz člena 36 Direktive 2006/43/ES.
On this basis, the Public Company Accounting Oversight Board of the United States of America should be declared adequate for the purpose of Article 47(1) of Directive 2006/43/EC.
Na podlagi tega je treba Odbor za nadzor računovodstva v javnih družbah Združenih držav Amerike priznati za ustreznega za namene člena 47(1) Direktive 2006/43/ES.
Transfer of audit working papers or other documents held by statutory auditors or audit firms 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 ali drugih dokumentov, ki jih posedujejo zakoniti revizorji ali revizijska podjetja, 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, in case of inspections or investigations, 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 v primeru inšpekcij ali preiskav zakoniti revizorji in revizijska podjetja navedenim organom ne bi smeli izdati dovoljena za dostop do revizijskih delovnih papirjev in drugih dokumentov, ki jih posedujejo zakoniti revizorji ali revizijska podjetja, ali za njihovo posredovanje 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.
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 sprejema 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 dokončne odločitve o enakovrednosti, ki jih Komisija lahko sprejme na podlagi člena 46 Direktive 2006/43/ES.
This Decision aims at facilitating effective cooperation between the competent authorities of the Member States and those of Australia and the United States 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 Avstralije in Združenih držav Amerike, da se omogoči izvajanje njihovih nalog javnega nadzora, zunanjega zagotavljanja kakovosti in preiskav ter da bi se hkrati zaščitile pravice zadevnih strank.
The ultimate objective of cooperation with Australia and the United States in audit oversight is to reach mutual reliance on each other’s oversight systems where transfers of audit working papers or other documents held by statutory auditors or audit firms would be exceptional.
Končni cilj sodelovanja z Avstralijo in Združenimi državami Amerike na področju nadzora revizorjev je doseči vzajemno zaupanje v sisteme nadzora različnih držav, tako da bi bili prenosi revizijskih delovnih papirjev ter drugih dokumentov, ki jih posedujejo zakoniti revizorji ali revizijska podjetja, izjema.
The mutual reliance would be based on the equivalence of the Union and those countries’ auditor oversight systems.
Vzajemno zaupanje bo temeljilo na enakovrednosti sistemov nadzora revizorjev Unije in navedenih držav.
The Public Company Accounting Oversight Board of the United States of America would like to evaluate further the auditor oversight systems of the Member States before deciding to rely on the oversight performed by their competent authorities.
Odbor za nadzor računovodstva v javnih družbah Združenih držav Amerike želi nadalje oceniti sisteme nadzora revizorjev v državah članicah, preden se odloči, da se bo zanesel na nadzor, ki ga izvajajo njihovi pristojni organi.
Therefore, the mechanism of cooperation between the competent authorities of the Member States and the Public Company Accounting Oversight Board of the United States of America and the Securities and Exchange Commission of the United States of America should be reviewed to assess the progress made towards reaching mutual reliance on each other.
Tako je treba mehanizem za sodelovanje med pristojnimi organi držav članic ter Odborom za nadzor računovodstva v javnih družbah Združenih držav Amerike in Komisijo za vrednostne papirje in borzo Združenih držav Amerike pregledati, da se oceni napredek pri doseganju medsebojnega zanašanja drug na drugega.
For these reasons, this Decision should cease to apply on 31 July 2013 in respect of the Public Company Accounting Oversight Board of the United States of America and the Securities and Exchange Commission of the United States of America.
Zato bi se moral ta sklep za Odbor za nadzor računovodstva v javnih družbah Združenih držav Amerike in Komisijo za vrednostne papirje in borzo Združenih držav Amerike 31. julija 2013 prenehati uporabljati.
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 iz tega sklepa so v skladu z mnenjem odbora, ustanovljenega v skladu s členom 48(1) Direktive 2006/43/ES –
The Australian Securities and Investments Commission;
Avstralska komisija za vrednostne papirje in naložbe (Australian Securities and Investments Commission);
The Public Company Accounting Oversight Board of the United States of America;
Odbor za nadzor računovodstva v javnih družbah Združenih držav Amerike (Public Company Accounting Oversight Board of the United States of America);
The Securities and Exchange Commission of the United States of America.
Komisija za vrednostne papirje in borzo Združenih držav Amerike (Securities and Exchange Commission of the United States of America).
In accordance with Article 53 of Directive 2006/43/EC, as of 29 June 2008, in case of inspections or investigations of statutory auditors or audit firms, 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.
V skladu s členom 53 Direktive 2006/43/ES mora od 29. junija 2008 v primeru inšpekcij ali preiskav zakonitih revizorjev ali revizijskih podjetij vsak prenos revizijskih delovnih papirjev ali drugih dokumentov, ki jih posedujejo zakoniti revizorji ali revizijska podjetja, predhodno odobriti pristojni organ 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 purpose 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 posesti 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 enega od organov 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.