natgillin/translations-raw huggingface dataset:
Undertakings referred to in Articles 42 and 44 that prepare and make public a report complying with third-country reporting requirements assessed, in accordance with Article 47, as equivalent to the requirements of this Chapter are exempt from the requirements of this Chapter except for the obligation to publish this report as laid down by the laws of each Member State in accordance with Chapter 2 of Directive 2009/101/EC.
Podjetja iz členov 42 in 44, ki pripravijo in objavijo poročilo, ki izpolnjuje obveznosti poročanja tretjih držav, ki so bile v skladu s členom 47 ocenjene kot enakovredne zahtevam iz tega poglavja, so izvzeta iz zahtev iz tega poglavja, razen obveznosti objave tega poročila, določene v zakonodaji posamezne države članice v skladu s poglavjem 2 Direktive 2009/101/ES.
The Commission shall be empowered to adopt delegated acts in accordance with Article 49 identifying the criteria to be applied when assessing, for the purposes of paragraph 1 of this Article, the equivalence of third-country reporting requirements and the requirements of this Chapter.
Na Komisijo se prenese pooblastilo za sprejemanje delegiranih aktov v skladu s členom 49, s katerimi se določijo merila, ki se uporabijo, da se za namene odstavka 1 tega člena oceni enakovrednost zahtev glede poročanja tretjih držav in zahteve iz tega poglavja.
The criteria identified by the Commission in accordance with paragraph 2 shall:
Merila, ki jih je Komisija določila v skladu z odstavkom 2:
include the following:
vključujejo naslednje:
target undertakings,
ciljna podjetja,
target recipients of payments,
ciljne prejemnike plačil,
payments captured,
zajeta plačila,
attribution of payments captured,
dodelitev zajetih plačil,
breakdown of payments captured,
razčlenitev zajetih plačil,
triggers for reporting on a consolidated basis,
sprožilce za poročanje na konsolidirani osnovi,
reporting medium,
način poročanja,
frequency of reporting, and
pogostost poročanja,
anti-evasion measures;
ukrepe proti izogibanju;
otherwise be limited to criteria which facilitate a direct comparison of third-country reporting requirements with the requirements of this Chapter.
so sicer omejena na merila, ki omogočajo neposredno primerjavo zahtev glede poročanja tretjih držav z zahtevami iz tega poglavja.
Application of equivalence criteria
Uporaba meril enakovrednosti
The Commission shall be empowered to adopt implementing acts identifying those third-country reporting requirements which, after applying the equivalence criteria identified in accordance with Article 46, it considers equivalent to the requirements of this Chapter.
Na Komisijo se prenese pooblastilo za sprejemanje izvedbenih aktov, v katerih se določijo zahteve glede poročanja tretjih držav, ki jih na podlagi meril enakovrednosti, opredeljenih v skladu s členom 46, šteje za enakovredne zahtevam iz tega poglavja.
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 50(2).
Ti izvedbeni akti se sprejmejo v skladu s postopkom pregleda iz člena 50(2).
The Commission shall review and report on the implementation and effectiveness of this Chapter, in particular as regards the scope of, and compliance with, the reporting obligations and the modalities of the reporting on a project basis.
Komisija opravi pregled in pripravi poročilo o izvajanju in učinkovitosti tega poglavja, zlasti kar zadeva obseg in izpolnjevanje obveznosti poročanja ter načine poročanja na podlagi projektov.
The review shall take into account international developments, in particular with regard to enhancing transparency of payments to governments, assess the impacts of other international regimes and consider the effects on competitiveness and security of energy supply.
Pri pregledu se upošteva mednarodni razvoj, zlasti glede krepitve preglednosti plačil vladam, oceni vplive drugih mednarodnih ureditev ter upošteva vplive na konkurenčnost in zanesljivost oskrbe z energijo.
It shall be completed by 21 July 2018.
Zaključiti ga je treba do 21 julija 2018.
The report shall be submitted to the European Parliament and to the Council, together with a legislative proposal, if appropriate.
Poročilo se predloži Evropskemu parlamentu in Svetu, po potrebi skupaj z zakonodajnim predlogom.
That report shall consider the extension of the reporting requirements to additional industry sectors and whether the report on payments to governments should be audited.
To poročilo upošteva razširitev zahtev glede poročanja na dodatne industrijske sektorje, ter vprašanje, ali je treba poročilo o plačilih vladam revidirati.
The report shall also consider the disclosure of additional information on the average number of employees, the use of subcontractors and any pecuniary penalties administered by a country.
V poročilu se upošteva tudi razkritje dodatnih informacij o povprečnem številu zaposlenih, uporabi podizvajalcev in morebitnih denarnih kaznih, ki jih naloži država.
In addition, the report shall analyse the feasibility of the introduction of an obligation for all Union issuers to carry out due diligence when sourcing minerals to ensure that supply chains have no connection to conflict parties and respect the EITI and OECD recommendations on responsible supply chain management.
Poleg tega se v poročilu preuči izvedljivost uvedbe obveznosti vseh izdajateljev Unije, da s primerno skrbnostjo pri dobavljanju rudnin zagotovijo, da dobavne verige niso povezane s sprtimi stranmi, ter upoštevajo priporočila EITI in OECD o odgovornem upravljanju dobavnih verig.
Exercise of delegated powers
Izvajanje pooblastila
The power to adopt delegated acts referred to in Article 1(2), Article 3(13) and Article 46(2) shall be conferred on the Commission for an indeterminate period of time from the date referred to in Article 54.
Pooblastilo za sprejemanje delegiranih aktov iz člena 1(2), člena 3(13) in člena 46(2) se prenese na Komisijo za nedoločen čas od datuma iz člena 54.
The delegation of power referred to in Article 1(2), Article 3(13) and Article 46(2) may be revoked at any time by the European Parliament or by the Council.
Pooblastilo iz člena 1(2), člena 3(13) in člena 46(2) lahko kadar koli prekliče Evropski parlament ali Svet.
It shall take effect the day following the publication of that decision in the Official Journal of the European Union or at a later date specified therein.
Odločitev začne učinkovati dan po njeni objavi v Uradnem listu Evropske unije ali na poznejši dan, ki je v njej določen.
A delegated act adopted pursuant to Article 1(2), Article 3(13) or Article 46(2) shall enter into force only if no objection has been expressed either by the European Parliament or the Council within a period of two months of notification of that act to the European Parliament and the Council or if, before the expiry of that period, the European Parliament and the Council have both informed the Commission that they will not object.
Delegirani akt, sprejet v skladu s členom 1(2), členom 3(13) ali členom 46(2), začne veljati le, če niti Evropski parlament niti Svet ne nasprotuje delegiranemu aktu v roku dveh mesecev od uradnega obvestila Evropskemu parlamentu in Svetu o tem aktu, ali če sta pred iztekom tega roka tako Evropski parlament kot Svet obvestila Komisijo, da ne bosta nasprotovala.
Member States shall provide for penalties applicable to infringements of the national provisions adopted in accordance with this Directive and shall take all the measures necessary to ensure that those penalties are enforced.
Države članice določijo kazni, ki se uporabljajo za kršitve nacionalnih določb, sprejetih na podlagi te direktive, in sprejmejo vse potrebne ukrepe za zagotovitev izvrševanja teh kazni.
Repeal of Directives 78/660/EEC and 83/349/EEC
Razveljavitev direktiv 78/660/EGS in 83/349/EGS
Directives 78/660/EEC and 83/349/EEC are repealed.
Direktivi 78/660/EGS in 83/349/EGS se razveljavita.
References to the repealed Directives shall be construed as references to this Directive and shall be read in accordance with the correlation table in Annex VII.
Sklicevanja na razveljavljeni direktivi se štejejo kot sklicevanja na to direktivo in se berejo v skladu s korelacijsko tabelo iz Priloge VII.
Member States may provide that the provisions referred to in the first subparagraph are first to apply to financial statements for financial years beginning on 1 January 2016 or during the calendar year 2016.
Države članice lahko določijo, da se začnejo določbe iz prvega pododstavka prvič uporabljati za računovodske izkaze v poslovnih letih, ki se začnejo 1. januarja 2016 ali med koledarskim letom 2016.
The methods of making such reference shall be laid down by Member States.
Načine takega sklicevanja določijo države članice.
OJ C 181, 21.6.2012, p. 84.
UL C 181, 21.6.2012, str. 84.
Position of the European Parliament of 12 June 2013 (not yet published in the Official Journal) and decision of the Council of 20 June 2013.
Stališče Evropskega parlamenta z dne 12. junija 2013 (še ni objavljeno v Uradnem listu) in odločitev Sveta z dne 20. junija 2013.
OJ C 45 E, 23.2.2010, p. 58.
UL C 45 E, 23.2.2010, str. 58.
Defined in Directive 2009/28/EC as "forest of native species, where there is no clearly visible indication of human activities and the ecological processes are not significantly disturbed.".
Opredeljen v Direktivi 2009/28/ES kot gozd z avtohtonimi vrstami, kjer ni jasno vidnih znakov človekovega delovanja in večjih posegov v ekološke procese.
OJ L 177, 30.6.2006, p. 1.
UL L 177, 30.6.2006, str. 1
OJ L 182, 29.6.2013, p. 19."
UL L 182, 29.6.2013, str. 19."
TYPES OF UNDERTAKING REFERRED TO IN POINT (A) OF ARTICLE 1(1)
VRSTE PODJETIJ IZ TOČKE (A) ČLENA 1(1)
la société anonyme/de naamloze vennootschap, la société en commandite par actions/de commanditaire vennootschap op aandelen, la société privée à responsabilité limitée/de besloten vennootschap met beperkte aansprakelijkheid, la société coopérative à responsabilité limitée/de coöperatieve vennootschap met beperkte aansprakelijkheid;
la société anonyme/de naamloze vennootschap, la société en commandite par actions / de commanditaire vennootschap op aandelen, la société privée à responsabilité limitée/de besloten vennootschap met beperkte aansprakelijkheid, la société coopérative à responsabilité limitée / de coöperatieve vennootschap met beperkte aansprakelijkheid;
the Czech Republic:
Češka:
the United Kingdom:
Združeno kraljestvo:
TYPES OF UNDERTAKING REFERRED TO IN POINT (b) OF ARTICLE 1(1)
VRSTE PODJETIJ IZ TOČKE (B) ČLENA 1(1)
la société en nom collectif/de vennootschap onder firma, la société en commandite simple/de gewone commanditaire vennootschap, la société coopérative à responsabilité illimitée/de coöperatieve vennootschap met onbeperkte aansprakelijkheid;
la société en nom collectif/de vennootschap onder firma, la société en commandite simple/de gewone commanditaire vennootschap, la société coopérative à responsabilité illimitée / de coöperatieve vennootschap met onbeperkte aansprakelijkheid;
HORIZONTAL LAYOUT OF THE BALANCE SHEET PROVIDED FOR IN ARTICLE 10
HORIZONTALNA ČLENITEV BILANCE STANJA, DOLOČENE V ČLENU 10
A. Subscribed capital unpaid
A. Vpisani nevplačani kapital
of which there has been called
A. Vpisani nevplačani kapital
(unless national law provides that called-up capital is to be shown under 'Capital and reserves', in which case the part of the capital called but not yet paid shall appear as an asset either under A or under D (II) (5)).
(razen če nacionalno pravo določa, da se vpoklicani kapital prikaže pod "Kapital in rezerve"; v tem primeru se del kapitala, ki je bil vpoklican, a še ni vplačan, prikaže kot sredstvo bodisi pod A bodisi pod D(II)(5)).
B. Formation expenses
B. Ustanovitveni stroški
as defined by national law, and in so far as national law permits their being shown as an asset.
kakor so opredeljeni v nacionalnem pravu in če nacionalno pravo dovoljuje, da so prikazani kot sredstvo.
National law may also provide for formation expenses to be shown as the first item under 'Intangible assets'.
Nacionalno pravo lahko določi tudi, da se ustanovitveni stroški prikažejo kot prva postavka pod "Neopredmetena sredstva".
C. Fixed assets
C. Stalna sredstva
I. Intangible assets
I. Neopredmetena sredstva
Costs of development, in so far as national law permits their being shown as assets.
Stroški za razvoj, če nacionalno pravo dovoljuje, da so prikazani kot sredstva.
Concessions, patents, licences, trade marks and similar rights and assets, if they were:
Koncesije, patenti, licence, blagovne znamke in podobne pravice in sredstva, če:
acquired for valuable consideration and need not be shown under C (I) (3); or
so pridobljeni za plačilo, in jih ni treba prikazovati pod C(I)(3) ali
created by the undertaking itself, in so far as national law permits their being shown as assets.
jih je ustvarilo podjetje samo, če nacionalno pravo dovoljuje, da so prikazani kot sredstva.
Goodwill, to the extent that it was acquired for valuable consideration.
Dobro ime, kolikor je bilo pridobljeno za plačilo.
Payments on account.
Predplačila.
Tangible assets
Opredmetena sredstva
Land and buildings.
Zemljišča in stavbe.
Plant and machinery.
Oprema in druga delovna sredstva.
Other fixtures and fittings, tools and equipment.
Druge naprave in inventar, orodje in oprema.
Payments on account and tangible assets in the course of construction.
Predplačila in opredmetena sredstva v gradnji.
Shares in affiliated undertakings.
Deleži v povezanih podjetjih.
Loans to affiliated undertakings.
Posojila povezanim podjetjem.
Participating interests.
Deleži v kapitalu.
Loans to undertakings with which the undertaking is linked by virtue of participating interests.
Posojila podjetjem, s katerimi je podjetje povezano z deleži v kapitalu.
Investments held as fixed assets.
Naložbe v obliki stalnih sredstev.
Other loans.
Druga posojila.
D. Current assets
D. Gibljiva sredstva
I. Stocks
I. Zaloge
Raw materials and consumables.
(a) Surovine in potrošni material.
Work in progress.
Nedokončana proizvodnja.
Finished goods and goods for resale.
Končni proizvodi in trgovsko blago.
Debtors
Terjatve
(Amounts becoming due and payable after more than one year shall be shown separately for each item.)
(Pri vsaki postavki so ločeno izkazani zneski, ki zapadejo v plačilo pozneje kot v enem letu.)
Trade debtors.
Terjatve do kupcev.
Amounts owed by affiliated undertakings.
Terjatve do povezanih podjetij.
Amounts owed by undertakings with which the undertaking is linked by virtue of participating interests.
Terjatve do podjetij, s katerimi je podjetje povezano z deleži v kapitalu.
Other debtors.
Druge terjatve.
Subscribed capital called but not paid (unless national law provides that called-up capital is to be shown as an asset under A).
Vpisani kapital, ki je vpoklican, vendar ne vplačan (razen če nacionalno pravo določa, da se vpoklicani kapital prikaže kot sredstvo pod A).
Prepayments and accrued income (unless national law provides that such items are to be shown as assets under E).
Aktivne časovne razmejitve (razen če nacionalno pravo določa, da so takšne postavke prikazane kot sredstvo pod E).
Own shares (with an indication of their nominal value or, in the absence of a nominal value, their accounting par value), to the extent that national law permits their being shown in the balance sheet.
Lastne delnice (z navedbo njihove nominalne vrednosti ali, če nominalne vrednosti ni, njihove nominalne knjigovodske vrednosti), kolikor nacionalno pravo dovoljuje njihov prikaz v bilanci stanja.
Other investments.
Druge naložbe.
Cash at bank and in hand
Denarna sredstva na računih in v blagajni
E. Prepayments and accrued income
E. Aktivne časovne razmejitve
(Unless national law provides that such items are to be shown as assets under D (II) (6).)
(Razen če nacionalno pravo določa, da so takšne postavke prikazane kot sredstvo pod D(II)6).)
Capital, reserves and liabilities
Kapital, rezerve in obveznosti
A. Capital and reserves
A. Kapital in rezerve
I. Subscribed capital
I. Vpisani kapital
(Unless national law provides that called-up capital is to be shown under this item, in which case the amounts of subscribed capital and paid-up capital shall be shown separately.)
(Razen če nacionalno pravo določa, da se vpoklicani kapital prikaže pod to postavko. V tem primeru se znesek vpisanega kapitala in znesek vplačanega kapitala prikažeta ločeno).
Share premium account
Vplačani presežek kapitala.
Revaluation reserve
Revalorizacijska rezerva
Legal reserve, in so far as national law requires such a reserve.
Zakonska rezerva, če nacionalno pravo zahteva takšno rezervo.
Reserve for own shares, in so far as national law requires such a reserve, without prejudice to point (b) of Article 24(1) of Directive 2012/30/EU.
Rezerva za lastne delnice, če nacionalno pravo zahteva takšno rezervo, brez poseganja v točko (b) člena 24(1) Direktive 2012/30/EU.
Reserves provided for by the articles of association.
Statutarne rezerve.
Other reserves, including the fair value reserve.
Druge rezerve, vključno z rezervami, nastalimi zaradi vrednotenja po pošteni vrednosti.
V. Profit or loss brought forward
V. Preneseni poslovni izid
Profit or loss for the financial year
Poslovni izid poslovnega leta
B. Provisions
B. Rezervacije
Provisions for pensions and similar obligations.
Rezervacije za pokojnine in podobne obveznosti.
Provisions for taxation.
Rezervacije za davčne obveznosti.
Other provisions.
Druge rezervacije.
C. Creditors
C. Obveznosti
(Amounts becoming due and payable within one year and amounts becoming due and payable after more than one year shall be shown separately for each item and for the aggregate of those items.)
(Pri vsaki postavki in za vse postavke skupaj se ločeno prikažejo zneski, ki zapadejo v plačilo v enem letu, in zneski, ki zapadejo v plačilo pozneje kot v enem letu.)
Debenture loans, showing convertible loans separately.
Obveznosti za posojila na podlagi obveznic, z ločenim prikazom zamenljivih obveznic.
Amounts owed to credit institutions.
Obveznosti do kreditnih institucij.
Payments received on account of orders, in so far as they are not shown separately as deductions from stocks.
Predplačila, prejeta na podlagi naročil, če niso izkazana ločeno kot odbitna postavka pri zalogah.
Trade creditors.
Obveznosti do dobaviteljev.
Bills of exchange payable.
Menične obveznosti.
Amounts owed to affiliated undertakings.
Obveznosti do povezanih podjetij.
Amounts owed to undertakings with which the undertaking is linked by virtue of participating interests.
Obveznosti do podjetij, s katerimi je podjetje povezano z deleži v kapitalu.
Other creditors, including tax and social security authorities.
Druge obveznosti, tudi do davčnih organov in organov za socialno varnost.
Accruals and deferred income (unless national law provides that such items are to be shown under D).
Pasivne časovne razmejitve (razen če nacionalno pravo določa, da so takšne postavke prikazane pod D).
D. Accruals and deferred income
D. Pasivne časovne razmejitve
(Unless national law provides that such items are to be shown under C (9) under 'Creditors'.)
(Razen če nacionalno pravo določa, da so takšne postavke prikazane pod C(9) pod "Obveznosti".)
(unless national law provides that called-up capital is to be shown under L, in which case the part of the capital called but not yet paid must appear either under A or under D (II) (5).)
od tega vpoklicano (razen če nacionalno pravo določa, da se vpoklicani kapital prikaže pod L. V tem primeru se del kapitala, ki je bil vpoklican, a še ni vplačan, prikaže bodisi pod A bodisi pod D(II)(5)).
(Amounts becoming due and payable after more than one year must be shown separately for each item.)
(Pri vsaki postavki se ločeno izkažejo zneski, ki zapadejo v plačilo pozneje kot v enem letu.)
Amounts owed by undertakings with which the company is linked by virtue of participating interests.
Terjatve do podjetij, s katerimi je podjetje povezano z deleži v kapitalu.
(Unless national law provides that such items are to be shown under D (II) (6).)
(Razen če nacionalno pravo določa, da so takšne postavke prikazane pod D(II)(6).)
F. Creditors: amounts becoming due and payable within one year
F. Obveznosti: zneski, ki zapadejo v plačilo v enem letu
Amounts owed to undertakings with which the company is linked by virtue of participating interests.
Obveznosti do podjetij, s katerimi je družba povezana z deleži v kapitalu.
Accruals and deferred income (unless national law provides that such items are to be shown under K).
Pasivne časovne razmejitve (razen če nacionalno pravo določa, da so takšne postavke prikazane pod K).
G. Net current assets/liabilities
G. Čista gibljiva sredstva/obveznosti
(Taking into account prepayments and accrued income when shown under E and accruals and deferred income when shown under K.)
(Ob upoštevanju aktivnih časovnih razmejitev, če so prikazane pod E, in pasivnih časovnih razmejitev, če so prikazane pod K.)
H. Total assets less current liabilities
H. Skupaj sredstva, zmanjšana za kratkoročne obveznosti
I. Creditors: amounts becoming due and payable after more than one year
I. Obveznosti: zneski, ki zapadejo v plačilo pozneje kot v enem letu
J. Provisions
J. Rezervacije
K. Accruals and deferred income
K. Pasivne časovne razmejitve
(Unless national law provides that such items are to be shown under F (9) or I (9) or both.)
(Razen če nacionalno pravo določa, da so takšne postavke prikazane pod F(9) ali I(9) ali pod obojim.)
L. Capital and reserves
L. Kapital in rezerve
(Unless national law provides that called-up capital is to be shown under this item, in which case the amounts of subscribed capital and paid-up capital must be shown separately.)
(Razen če nacionalno pravo določa, da se vpoklicani kapital prikaže pod to postavko. V tem primeru se znesek vpisanega kapitala in znesek vplačanega kapitala prikažeta ločeno.)
LAYOUT OF THE PROFIT AND LOSS ACCOUNT – BY NATURE OF EXPENSE, PROVIDED FOR IN ARTICLE 13
ČLENITEV IZKAZA POSLOVNEGA IZIDA PO NARAVI ODHODKOV, DOLOČENI V ČLENU 13
Net turnover.
Čisti prihodek.
Variation in stocks of finished goods and in work in progress.
Sprememba zalog končnih proizvodov in nedokončane proizvodnje.
Work performed by the undertaking for its own purposes and capitalised.
Delo podjetja za lastne potrebe, osredstveno.
Other operating income.
Drugi poslovni prihodki.
Other external expenses.
Drugi zunanji odhodki.
Staff costs:
Stroški zaposlenih:
wages and salaries;
plače;
social security costs, with a separate indication of those relating to pensions.
stroški za socialno varnost, z ločenim prikazom tistih, ki se nanašajo na pokojnine.
Value adjustments in respect of formation expenses and of tangible and intangible fixed assets.
(a) Popravki vrednosti v zvezi z ustanovitvenimi stroški ter opredmetenimi in neopredmetenimi stalnimi sredstvi.
Value adjustments in respect of current assets, to the extent that they exceed the amount of value adjustments which are normal in the undertaking concerned.
Popravki vrednosti v zvezi z gibljivimi sredstvi, kolikor presegajo popravke vrednosti, ki so običajni za zadevno podjetje.
Other operating expenses.
Drugi poslovni odhodki.
Income from participating interests, with a separate indication of that derived from affiliated undertakings.
Prihodki od deležev v kapitalu, z ločenim prikazom prihodkov od deležev v kapitalu povezanih podjetij.
Income from other investments and loans forming part of the fixed assets, with a separate indication of that derived from affiliated undertakings.
Prihodki od drugih naložb in posojil, ki so del stalnih sredstev, z ločenim prikazom prihodkov iz povezanih podjetij.
Other interest receivable and similar income, with a separate indication of that derived from affiliated undertakings.
Drugi prihodki iz obresti in podobni prihodki, z ločenim prikazom prihodkov iz povezanih podjetij.
Value adjustments in respect of financial assets and of investments held as current assets.
Popravki vrednosti v zvezi s finančnimi sredstvi in naložbami v gibljiva sredstva.
Interest payable and similar expenses, with a separate indication of amounts payable to affiliated undertakings.
Odhodki za obresti in podobni odhodki, z ločenim prikazom zneskov, plačljivih povezanim podjetjem.
Tax on profit or loss.
Davek na poslovni izid.
Profit or loss after taxation.
Poslovni izid po obdavčitvi.