natgillin/translations-raw huggingface dataset:
In addition, payments or activities should not be artificially split or aggregated with a view to evading such disclosure requirements.
Poleg tega se plačila ali dejavnosti ne bi smeli umetno ločevati ali združevati z namenom izogibanja takšnim zahtevam po razkritju.
In order to ascertain the circumstances in which undertakings should be exempted from the reporting requirements provided for in Chapter 10, the power to adopt delegated acts in accordance with Article 290 of the TFEU should be delegated to the Commission in respect of determining the criteria to be applied when assessing whether third country reporting requirements are equivalent to the requirements of that Chapter.
Da se določijo okoliščine, ko bi bilo treba podjetja izvzeti iz zahteve glede poročanja iz poglavja 10, bi bilo treba na Komisijo prenesti pooblastila, da v skladu s členom 290 PDEU sprejme delegirane akte v skladu v zvezi z določitvijo meril, ki se uporabijo pri oceni, ali so zahteve glede poročanja tretjih držav enakovredne zahtevam iz navedenega poglavja.
In order to ensure uniform conditions for the implementation of Article 46(1), implementing powers should be conferred upon the Commission.
Za zagotovitev enotnih pogojev izvajanja člena 46(1) bi bilo treba na Komisijo prenesti izvedbena pooblastila.
Those powers should be exercised in accordance with Regulation (EU) No 182/2011 of the European Parliament and of the Council of 16 February 2011 laying down the rules and general principles concerning mechanisms for the control by Member States of the Commission's exercise of implementing powers [11].
Ta pooblastila bi bilo treba izvajati v skladu z Uredbo (EU) št. 182/2011 Evropskega parlamenta in Sveta z dne 16. februarja 2011 o določitvi pravil in splošnih načel, na podlagi katerih države članice nadzirajo izvajanje izvedbenih pooblastil Komisije [11].
The reporting regime should be subject to a review and a report by the Commission within three years of the expiry of the deadline for transposition of this Directive by the Member States.
Komisija bi morala ureditev poročanja pregledati in pripraviti poročilo v treh letih po izteku roka za prenos te direktive v državah članicah.
That review should consider the effectiveness of the regime and take into account international developments, including issues of competitiveness and energy security.
Pregled bi moral oceniti učinkovitost ureditve in mednarodnih dogodkov, vključno z vprašanji konkurenčnosti in zanesljivosti preskrbe z energijo.
The review should also consider the extension of reporting requirements to additional industry sectors and whether the report should be audited.
Pregled bi moral upoštevati tudi razširitev zahteve glede poročanja na dodatne industrijske sektorje ter vprašanje, ali je treba poročilo revidirati.
In addition, the review should take into account the experience of preparers and users of the payments information and consider whether it would be appropriate to include additional payment information such as effective tax rates and recipient details such as bank account information.
Poleg tega bi moral pregled upoštevati izkušnje pripravljavcev in uporabnikov podatkov o plačilih ter preučiti primernost vključitve dodatnih podatkov o plačilih, kot so dejanske davčne stopnje in podrobnosti o prejemniku, na primer podatki o bančnem računu.
In line with the conclusions of the G8 Summit in Deauville in May 2011 and in order to promote a level international playing field, the Commission should continue to encourage all the international partners to introduce similar requirements concerning reporting on payments to governments.
Komisija bi morala v skladu s sklepi vrha skupine G8 v Deauvillu maja 2011 in z namenom spodbujanja enakih konkurenčnih pogojev na mednarodni ravni še naprej spodbujati vse mednarodne partnerje, da uvedejo podobne zahteve v zvezi s poročanjem o plačilih vladam.
Continued work on the relevant international accounting standard is particularly important in this context.
Pri tem je izredno pomembno nadaljevanje dela na področju zadevnih mednarodnih računovodskih standardov.
Since the objectives of this Directive, namely facilitating cross-border investment and improving Union-wide comparability and public confidence in financial statements and reports through enhanced and consistent specific disclosures, cannot be sufficiently achieved by the Member States and can therefore, by reason of the scale and the effects of this Directive, be better achieved at Union level, the Union may adopt measures, in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty on European Union.
Ker ciljev te direktive, in sicer olajšati čezmejna vlaganja ter izboljšati primerljivost po vsej Uniji in zaupanje javnosti v računovodske izkaze in poročila z uvedbo izboljšanih in doslednih posebnih razkritij, države članice ne morejo zadovoljivo doseči in ker se te cilje zaradi obsega in učinkov te direktive lažje doseže na ravni Unije, lahko Unija sprejme ukrepe v skladu z načelom subsidiarnosti iz člena 5 Pogodbe o Evropski uniji.
This Directive replaces Directives 78/660/EEC and 83/349/EEC.
Ta direktiva nadomešča direktivi 78/660/EGS in 83/349/EGS.
Therefore, those Directives should be repealed.
Zato bi bilo treba navedeni direktivi razveljaviti.
This Directive respects fundamental rights and observes the principles recognised, in particular, by the Charter of Fundamental Rights of the European Union.
Ta direktiva spoštuje temeljne pravice in upošteva načela, priznana zlasti v Listini Evropske unije o temeljnih pravicah.
In accordance with the Joint Political Declaration of Member States and the Commission on explanatory documents of 28 September 2011, Member States have undertaken to accompany, in justified cases, the notification of their transposition measures with one or more documents explaining the relationship between the components of a directive and the corresponding parts of national transposition instruments.
V skladu s Skupno politično izjavo z dne 28. septembra 2011 držav članic in Komisije o obrazložitvenih dokumentih se države članice zavezujejo, da bodo v upravičenih primerih obvestilu o ukrepih za prenos priložile enega ali več dokumentov, v katerih se pojasni razmerje med sestavnimi elementi direktive in ustrezajočimi deli nacionalnih instrumentov za prenos.
With regard to this Directive, the legislator considers the transmission of correlation tables to be justified,
Zakonodajalec meni, da je posredovanje takšnih dokumentov v primeru te direktive upravičeno –
SCOPE, DEFINITIONS AND CATEGORIES OF UNDERTAKINGS AND GROUPS
PODROČJE UPORABE, OPREDELITEV POJMOV TER KATEGORIJE PODJETIJ IN SKUPIN
The coordination measures prescribed by this Directive shall apply to the laws, regulations and administrative provisions of the Member States relating to the types of undertakings listed:
Usklajevalni ukrepi, določeni s to direktivo, se uporabljajo za zakone in druge predpise držav članic v zvezi z vrstami podjetij s seznama:
in Annex I;
v Prilogi I;
in Annex II, where all of the direct or indirect members of the undertaking having otherwise unlimited liability in fact have limited liability by reason of those members being undertakings which are:
v Prilogi II, kadar imajo vsi neposredni ali posredni družbeniki podjetja, ki imajo sicer neomejeno odgovornost, dejansko omejeno odgovornost, ker so ti družbeniki podjetja:
of the types listed in Annex I; or
vrste iz seznama v Prilogi I, ali
not governed by the law of a Member State but which have a legal form comparable to those listed in Annex I.
za katera ne velja pravo države članice, imajo pa pravno obliko, primerljivo s tistimi s seznama iz Priloge I.
Member States shall inform the Commission within a reasonable period of time of changes in the types of undertakings in their national law that may affect the accuracy of Annex I or Annex II.
Države članice Komisijo v razumnem času obvestijo o spremembah vrst podjetij v svojem nacionalnem pravu, ki bi lahko vplivale na pravilnost Priloge I ali Priloge II.
In such a case, the Commission shall be empowered to adapt, by means of delegated acts in accordance with Article 49, the lists of undertakings contained in Annexes I and II.
V takem primeru se na Komisijo prenese pooblastilo, da z delegiranimi akti v skladu s členom 49 prilagodi seznama podjetij v Prilogi I in Prilogi II.
'public-interest entities' means undertakings within the scope of Article 1 which are:
"subjekti javnega interesa" pomeni podjetja, ki spadajo v področje uporabe člena 1, in sicer:
governed by the law of a Member State and whose transferable securities are admitted to trading on a regulated market of any Member State within the meaning of point (14) of Article 4(1) of Directive 2004/39/EC of the European Parliament and of the Council of 21 April 2004 on markets in financial instruments [12];
za katera velja pravo države članice in katerih prenosljivi vrednostni papirji so sprejeti v trgovanje na reguliranem trgu katere koli države članice v smislu točke (14) člena 4(1) Direktive 2004/39/ES Evropskega parlamenta in Sveta z dne 21. aprila 2004 o trgih finančnih instrumentov [12];
credit institutions as defined in point (1) of Article 4 of Directive 2006/48/EC of the European Parliament and of the Council of 14 June 2006 relating to the taking up and pursuit of the business of credit institutions [13], other than those referred to in Article 2 of that Directive;
kreditne institucije, kakor so opredeljene v točki (1) člena 4 Direktive 2006/48/ES Evropskega parlamenta in Sveta z dne 14. junija 2006 o začetku opravljanja in opravljanju dejavnosti kreditnih institucij [13], razen tistih iz člena 2 navedene direktive;
insurance undertakings within the meaning of Article 2(1) of Council Directive 91/674/EEC of 19 December 1991 on the annual accounts of insurance undertakings [14]; or
zavarovalnice v smislu člena 2(1) Direktive Sveta 91/674/EGS z dne 19. decembra 1991 o letnih računovodskih izkazih zavarovalnic [14], ali
designated by Member States as public-interest entities, for instance undertakings that are of significant public relevance because of the nature of their business, their size or the number of their employees;
podjetja, ki jih države članice imenujejo za subjekte javnega interesa, na primer podjetja, ki imajo zaradi svoje narave poslovanja, velikosti ali števila zaposlenih velik javni pomen;
'participating interest' means rights in the capital of other undertakings, whether or not represented by certificates, which, by creating a durable link with those undertakings, are intended to contribute to the activities of the undertaking which holds those rights.
"delež v kapitalu" pomeni pravice udeležbe v kapitalu drugih podjetij, ne glede na to, ali so te pravice izkazane v obliki potrdil ali ne, ki z ustvarjanjem trajne povezave s temi podjetji prispevajo k dejavnostim podjetja, ki je imetnik teh pravic.
The holding of part of the capital of another undertaking is presumed to constitute a participating interest where it exceeds a percentage threshold fixed by the Member States which is lower than or equal to 20 %;
Za delež v kapitalu velja lastništvo dela kapitala v drugem podjetju, kadar presega odstotkovni prag, ki ga določijo države članice in je nižji ali enak 20 %;
'related party' has the same meaning as in the international accounting standards adopted in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards [15];
"povezana stranka" ima enak pomen kot v mednarodnih računovodskih standardih, sprejetih v skladu z Uredbo (ES) št. 1606/2002 Evropskega parlamenta in Sveta z dne 19. julija 2002 o uporabi mednarodnih računovodskih standardov [15];
'fixed assets' means those assets which are intended for use on a continuing basis for the undertaking's activities;
"stalna sredstva" pomeni tista sredstva, ki so namenjena za stalno uporabo pri dejavnostih podjetja;
'net turnover' means the amounts derived from the sale of products and the provision of services after deducting sales rebates and value added tax and other taxes directly linked to turnover;
"čisti prihodek" pomeni znesek, ki izhaja iz prodaje proizvodov in opravljanja storitev po odbitku prodajnih rabatov, davka na dodano vrednost in drugih davkov, neposredno povezanih s prihodki iz prodaje;
'purchase price' means the price payable and any incidental expenses minus any incidental reductions in the cost of acquisition;
"nakupna cena" pomeni plačljivo ceno in morebitne dodatne stroške brez morebitnih dodatnih znižanj stroškov nabave;
'production cost' means the purchase price of raw materials, consumables and other costs directly attributable to the item in question.
"proizvodni stroški" pomeni nakupno ceno surovin in potrošnega materiala ter druge stroške, ki so neposredno povezani z zadevnim proizvodom.
Member States shall permit or require the inclusion of a reasonable proportion of fixed or variable overhead costs indirectly attributable to the item in question, to the extent that they relate to the period of production.
Države članice dovolijo ali zahtevajo vključitev razumnega deleža stalnih ali variabilnih splošnih stroškov, ki so posredno povezani z zadevnim proizvodom, kolikor se nanašajo na obdobje proizvodnje.
Distribution costs shall not be included;
Stroški distribucije niso vključeni;
'value adjustment' means the adjustments intended to take account of changes in the values of individual assets established at the balance sheet date, whether the change is final or not;
"popravek vrednosti" pomeni prilagoditve, s katerimi naj bi se upoštevale spremembe vrednosti posameznih sredstev, ugotovljene na dan bilance stanja, ne glede na to, ali je sprememba dokončna ali ne;
'parent undertaking' means an undertaking which controls one or more subsidiary undertakings;
"obvladujoče podjetje" pomeni podjetje, ki nadzira eno ali več odvisnih podjetij;
'subsidiary undertaking' means an undertaking controlled by a parent undertaking, including any subsidiary undertaking of an ultimate parent undertaking;
"odvisno podjetje" pomeni podjetje, ki ga nadzira obvladujoče podjetje, vključno s katerim koli odvisnim podjetjem končnega obvladujočega podjetja;
'group' means a parent undertaking and all its subsidiary undertakings;
"skupina" pomeni obvladujoče podjetje in vsa njegova odvisna podjetja;
'affiliated undertakings' means any two or more undertakings within a group;
"povezana podjetja" pomeni dve ali več podjetij v skupini;
'associated undertaking' means an undertaking in which another undertaking has a participating interest, and over whose operating and financial policies that other undertaking exercises significant influence.
"pridruženo podjetje" pomeni podjetje, v katerem ima drugo podjetje delež v kapitalu in na katerega operativne in finančne usmeritve to drugo podjetje izvršuje prevladujoč vpliv.
An undertaking is presumed to exercise a significant influence over another undertaking where it has 20 % or more of the shareholders' or members' voting rights in that other undertaking;
Za podjetje šteje, da izvršuje prevladujoč vpliv na drugo podjetje, kadar ima v tem drugem podjetju 20 % ali več glasovalnih pravic delničarjev ali družbenikov;
'investment undertakings' means:
"naložbena podjetja" pomeni:
undertakings the sole object of which is to invest their funds in various securities, real property and other assets, with the sole aim of spreading investment risks and giving their shareholders the benefit of the results of the management of their assets,
podjetja, katerih izključni namen poslovanja so naložbe lastnih sredstev v različne vrednostne papirje, nepremičnine in druga sredstva z izključnim namenom razpršiti naložbena tveganja in svojim delničarjem zagotoviti koristi z rezultati upravljanja njihovih sredstev;
undertakings associated with investment undertakings with fixed capital, if the sole object of those associated undertakings is to acquire fully paid shares issued by those investment undertakings without prejudice to point (h) of Article 22(1) of Directive 2012/30/EU;
podjetja, povezana z naložbenimi podjetji, ki imajo kapital v obliki osnovnih sredstev, če je edini namen teh povezanih podjetij pridobiti v celoti vplačane delnice, ki jih izdajo ta naložbena podjetja, brez poseganja v točko (h) člena 22(1) Direktive 2012/30/EU;
'financial holding undertakings' means undertakings the sole object of which is to acquire holdings in other undertakings and to manage such holdings and turn them to profit, without involving themselves directly or indirectly in the management of those undertakings, without prejudice to their rights as shareholders;
"finančni holdingi" pomeni podjetja, katerih izključni namen je pridobiti deleže v drugih podjetjih in upravljati takšne deleže ter jih spremeniti v dobiček, ne da bi se neposredno ali posredno vključili v upravljanje teh podjetij in brez vpliva na njihove pravice, ki jih imajo kot delničarji;
'material' means the status of information where its omission or misstatement could reasonably be expected to influence decisions that users make on the basis of the financial statements of the undertaking.
"bistveno" pomeni status podatkov, kadar opustitev ali napačno navajanje, za katere bi lahko razumno pričakovali, da vplivajo na odločitve, ki jih uporabniki sprejmejo na podlagi računovodskih izkazov podjetij.
The materiality of individual items shall be assessed in the context of other similar items.
Bistvenost posameznih postavk se oceni v kontekstu drugih podobnih postavk.
Categories of undertakings and groups
Kategorije podjetij in skupin
In applying one or more of the options in Article 36, Member States shall define micro-undertakings as undertakings which on their balance sheet dates do not exceed the limits of at least two of the three following criteria:
Pri uporabi ene ali več izmed možnosti iz člena 36 države članice opredelijo mikro podjetja kot podjetja, ki na dan svoje bilance stanja ne presegajo meje vsaj dveh od naslednjih treh meril:
net turnover: EUR 700000;
čisti prihodek: 700000 EUR;
Small undertakings shall be undertakings which on their balance sheet dates do not exceed the limits of at least two of the three following criteria:
Mala podjetja so podjetja, ki na dan svoje bilance stanja ne presegajo meje vsaj dveh od naslednjih treh meril:
balance sheet total: EUR 4000000;
bilančna vsota: 4000000 EUR;
net turnover: EUR 8000000;
čisti prihodek: 8000000 EUR;
average number of employees during the financial year: 50.
povprečno število zaposlenih v poslovnem letu: 50.
Member States may define thresholds exceeding the thresholds in points (a) and (b) of the first subparagraph.
Države članice lahko opredelijo prage, ki presegajo prage iz točk (a) in (b) prvega pododstavka.
However, the thresholds shall not exceed EUR 6000000 for the balance sheet total and EUR 12000000 for the net turnover.
Pragi pa ne presegajo 6000000 EUR za bilančno vsoto in 12000000 EUR za čisti prihodek.
Medium-sized undertakings shall be undertakings which are not micro-undertakings or small undertakings and which on their balance sheet dates do not exceed the limits of at least two of the three following criteria:
Srednja podjetja so podjetja, ki niso mikro ali mala podjetja in na dan svoje bilance stanja ne presegajo meje vsaj dveh od naslednjih treh meril:
balance sheet total: EUR 20000000;
bilančna vsota: 20000000 EUR;
net turnover: EUR 40000000;
čisti prihodek: 40000000 EUR;
average number of employees during the financial year: 250.
povprečno število zaposlenih v poslovnem letu: 250.
Large undertakings shall be undertakings which on their balance sheet dates exceed at least two of the three following criteria:
Velika podjetja so tista, ki na dan svoje bilance stanja presegajo vsaj dve od naslednjih treh meril:
Small groups shall be groups consisting of parent and subsidiary undertakings to be included in a consolidation and which, on a consolidated basis, do not exceed the limits of at least two of the three following criteria on the balance sheet date of the parent undertaking:
Male skupine so skupine, ki jih sestavljajo obvladujoča in odvisna podjetja, ki bodo vključena v konsolidacijo in ki na dan bilance stanja obvladujočega podjetja na konsolidirani osnovi ne presegajo meje vsaj dveh od naslednjih treh meril:
Medium-sized groups shall be groups which are not small groups, which consist of parent and subsidiary undertakings to be included in a consolidation and which, on a consolidated basis, do not exceed the limits of at least two of the three following criteria on the balance sheet date of the parent undertaking:
Srednje skupine so skupine, ki niso male skupine in ki jih sestavljajo obvladujoča in odvisna podjetja, ki bodo vključena v konsolidacijo in ki na dan bilance stanja obvladujočega podjetja na konsolidirani osnovi ne presegajo meje vsaj dveh od naslednjih treh meril:
Large groups shall be groups consisting of parent and subsidiary undertakings to be included in a consolidation and which, on a consolidated basis, exceed the limits of at least two of the three following criteria on the balance sheet date of the parent undertaking:
Velike skupine so skupine, ki jih sestavljajo obvladujoča in odvisna podjetja, ki bodo vključena v konsolidacijo in ki na dan bilance stanja obvladujočega podjetja na konsolidirani osnovi presegajo meje vsaj dveh od naslednjih treh meril:
Member States shall permit the set-off referred to in Article 24(3) and any elimination as a consequence of Article 24(7) not to be effected when the limits in paragraphs 5 to 7 of this Article are calculated.
Države članice dovolijo, da se pobot iz člena 24(3) in katera koli izločitev, ki izhaja iz člena 24(7), ne opravita, kadar se izračunavajo meje iz odstavkov 5 do 7 tega člena.
In such cases, the limits for the balance sheet total and net turnover criteria shall be increased by 20 %.
V takih primerih se meje meril za bilančno vsoto in čisti prihodek povečajo za 20 %.
In the case of those Member States which have not adopted the euro, the amount in national currency equivalent to the amounts set out in paragraphs 1 to 7 shall be that obtained by applying the exchange rate published in the Official Journal of the European Union as at the date of the entry into force of any Directive setting those amounts.
V državah članicah, ki niso sprejele eura, se znesek v nacionalni valuti, ki ustreza zneskom iz odstavkov 1 do 7, izračuna po menjalnem tečaju, objavljenem v Uradnem listu Evropske unije, na dan začetka veljavnosti katere koli direktive, ki določa te zneske.
For the purposes of conversion into the national currencies of those Member States which have not adopted the euro, the amounts in euro specified in paragraphs 1, 3, 4, 6 and 7 may be increased or decreased by not more than 5 % in order to produce round sum amounts in the national currencies.
Zaradi pretvorbe v nacionalne valute držav članic, ki niso sprejele eura, se zneski v eurih iz odstavkov 1, 3, 4, 6 in 7 lahko zvišajo ali znižajo za največ 5 %, da bi določili zaokrožene skupne zneske v nacionalnih valutah.
Where, on its balance sheet date, an undertaking or a group exceeds or ceases to exceed the limits of two of the three criteria set out in paragraphs 1 to 7, that fact shall affect the application of the derogations provided for in this Directive only if it occurs in two consecutive financial years.
Kadar podjetje ali skupina na dan svoje bilance stanja preseže ali neha presegati meje dveh od treh meril, določenih v odstavkih 1 do 7, to dejstvo vpliva na uporabo odstopanj, predvidenih v tej direktivi, samo če se zgodi v dveh zaporednih poslovnih letih.
The balance sheet total referred to in paragraphs 1 to 7 of this Article shall consist of the total value of the assets in A to E under 'Assets' in the layout set out in Annex III or of the assets in A to E in the layout set out in Annex IV.
Bilančno vsoto iz odstavkov 1 do 7 tega člena sestavlja skupna vrednost sredstev v A do E pod "Sredstva" v členitvi iz Priloge III ali sredstev v A do E v členitvi iz Priloge IV.