natgillin/translations-raw huggingface dataset:
Third country issuers may be permitted to use financial statements drawn up in accordance with the accounting standards of a third country in order to comply with obligations under Directive 2004/109/EC and, by derogation from Article 35(5) of Regulation (EC) No 809/2004, to provide historical financial information under that Regulation for a period commencing any time after 31 December 2008 and expiring no later than 31 December 2014 in the following cases:
Izdajatelji iz tretjih držav lahko uporabljajo računovodske izkaze, pripravljene v skladu z računovodskimi standardi tretje države, da bi izpolnili obveznosti v skladu z Direktivo 2004/109/ES in, z odstopanjem od člena 35(5) Uredbe (ES) št. 809/2004, zagotovili pretekle finančne informacije v skladu z Uredbo za obdobje, ki se začne kadar koli po 31. decembru 2008 in konča najpozneje 31. decembra 2014, v naslednjih primerih:
the third country authority responsible for the national accounting standards concerned has made a public commitment to converge these standards with International Financial Reporting Standards at the latest by 31 December 2014 and both the following conditions are met:
organ tretje države, odgovoren za zadevne nacionalne računovodske standarde, se je javno obvezal, da bo te standarde uskladil z mednarodnimi standardi računovodskega poročanja najpozneje do 31. decembra 2014 in izpolnjena sta oba naslednja pogoja:
the third country authority responsible for the national accounting standards concerned has established a convergence programme that is comprehensive and capable of being completed before 31 December 2014;
organ tretje države, odgovoren za zadevne nacionalne računovodske standarde, je oblikoval obsežen konvergenčni program, ki se lahko zaključi pred 31. decembrom 2014;
the third country authority responsible for the national accounting standards concerned has made a public commitment to adopt International Financial Reporting Standards before 31 December 2014 and effective measures are taken in the third country to secure their timely and complete implementation by that date.
Organ tretje države, odgovoren za zadevne nacionalne računovodske standarde, se je javno obvezal, da bo pred 31. decembrom 2014 sprejel mednarodne standarde računovodskega poročanja, v tretji državi pa so sprejeti učinkoviti ukrepi, da se do tega datuma zagotovi njihovo pravočasno in popolno izvajanje.
Where the Commission permits the continued acceptance of financial statements drawn up in accordance with the accounting standards of a third country in accordance with paragraph 1, it shall review regularly whether the conditions specified in point (a) or (b) (as the case may be) continue to be met, and shall report accordingly to the European Parliament.
Če Komisija omogoči nadaljnje sprejemanje računovodskih izkazov, sestavljenih v skladu z računovodskimi standardi tretje države, v skladu z odstavkom 1, redno preverja, ali so pogoji iz točke (a) ali (b) (odvisno od primera) še vedno izpolnjeni, ter o tem poroča Evropskemu parlamentu.
When complying with this Article, the Commission shall first consult ESMA on the convergence programme or the progress towards adoption of IFRS, as the case may be.’
Pri upoštevanju tega člena se Komisija glede na posamezni primer o konvergenčnem programu ali napredku pri sprejemanju MSRP najprej posvetuje z organom ESMA.“
The Commission evaluated the usefulness and functioning of the equivalence mechanism and concluded that it should be extended for a period of 3 years until 31 December 2014.
Komisija je ocenila uporabnost in delovanje mehanizma enakovrednosti in ugotovila, da bi ga bilo treba podaljšati za obdobje treh let, in sicer do 31. decembra 2014.
Since the period for which the Commission had put in place conditions for granting equivalence to the Generally Accepted Accounting Principles (GAAP) of third countries expired on 31 December 2011, this Regulation should apply from 1 January 2012.
Ker se prehodno obdobje, za katerega je Komisija določila pogoje za podelitev enakovrednosti splošno sprejetim računovodskim načelom (GAAP) tretjih držav, izteče 31. decembra 2011, bi se morala ta uredba uporabljati od 1. januarja 2012.
This is necessary in order to provide legal certainty to issuers from the relevant third countries listed in the Union and avoid the risk that they might have to reconcile their financial statements with International Financial Reporting Standards (IFRS).
To je potrebno za zagotovitev pravne varnosti izdajateljem iz zadevnih tretjih držav, ki kotirajo na borzah v Uniji, in za izogib tveganju, da bi morali svoje računovodske izkaze uskladiti z mednarodnimi standardi računovodskega poročanja (MSRP).
The provision of retroactivity thus alleviates any potential additional burden on the issuers concerned.
Z določbo o retroaktivnosti se tako zmanjšujejo morebitna dodatna bremena za zadevne izdajatelje.
Commission Delegated Regulation (EU) No 311/2012
Delegirana uredba Komisije (EU) št. 311/2012
amending Regulation (EC) No 809/2004 implementing Directive 2003/71/EC of the European Parliament and of the Council as regards elements related to prospectuses and advertisements
o spremembi Uredbe (ES) št. 809/2004 o izvajanju Direktive 2003/71/ES Evropskega parlamenta in Sveta glede elementov v zvezi s prospekti in oglaševanjem
Commission Regulation (EC) No 809/2004 [2] requires third country issuers to prepare the historical financial information in prospectuses for offer of securities to the public or the admission of securities to trading on a regulated market in accordance with International Financial Reporting Standards (IFRS) or with the national accounting standards of a third country provided they are equivalent to these standards.
Uredba Komisije (ES) št. 809/2004 [2] določa, da morajo izdajatelji iz tretjih držav pretekle finančne informacije v prospektih ob javni ponudbi vrednostnih papirjev ali sprejetju vrednostnih papirjev v trgovanje na reguliranem trgu pripraviti skladno s sprejetimi mednarodnimi standardi računovodskega poročanja (MSRP) ali z nacionalnimi računovodskimi standardi tretje države, če so slednji enakovredni tem standardom.
In order to assess the equivalence of the Generally Accepted Accounting Principles (GAAP) of a third country with adopted IFRS, Commission Regulation (EC) No 1569/2007 [3] provides for the definition of equivalence and establishes a mechanism for the determination of equivalence of the GAAP of a third country.
Za oceno enakovrednosti splošno sprejetih računovodskih načel (GAAP) tretje države s sprejetimi MSRP sta v Uredbi Komisije (ES) št. 1569/2007 [3] določena opredelitev enakovrednosti in mehanizem za ugotavljanje enakovrednosti GAAP tretje države.
Therefore, Regulation (EC) No 1569/2007 has been amended to extend this transitional period until 31 December 2014.
Zato je bila Uredba (ES) št. 1569/2007 spremenjena tako, da se je to prehodno obdobje podaljšalo do 31. decembra 2014.
The Commission took account of the report provided by the European Securities and Markets Authority (ESMA) in November 2010 on China, Canada, India, and South Korea, which had received a transitional period by Commission Decision 2008/961/EC of 12 December 2008 on the use by third countries’ issuers of securities of certain third country’s national accounting standards and International Financial Reporting Standards to prepare their consolidated financial statements [4] and Commission Regulation (EC) No 1289/2008 of 12 December 2008 amending Commission Regulation (EC) No 809/2004 implementing Directive 2003/71/EC of the European Parliament and of the Council as regards elements related to prospectuses and advertisements [5], as well as the updates on China and India from April 2011.
Komisija je upoštevala poročilo, ki ga je o Kitajski, Kanadi, Indiji in Južni Koreji, ki jim je bilo z Odločbo Komisije 2008/961/ES z dne 12. decembra 2008 o nacionalnih računovodskih standardih nekaterih tretjih držav in mednarodnih standardih računovodskega poročanja, ki jih izdajatelji vrednostih papirjev iz tretjih držav uporabljajo pri pripravi svojih konsolidiranih računovodskih izkazov [4] ter Uredbo Komisije (ES) št. 1289/2008 z dne 12. decembra 2008 o spremembi Uredbe (ES) št. 809/2004 o izvajanju Direktive 2003/71/ES Evropskega parlamenta in Sveta glede elementov v zvezi s prospekti in oglaševanjem [5] v okviru mehanizma enakovrednosti odobreno prehodno obdobje, novembra 2010 posredoval Evropski organ za vrednostne papirje in trge (ESMA), ter posodobitve glede Kitajske in Indije iz aprila 2011.
In April 2010 the Ministry of Finance of China issued a ‘Roadmap for Continuing Convergence of the Accounting Standards for Business Enterprises with IFRS’ (ASBE) which reiterated China’s commitment to continue the process of convergence to IFRS.
(3) Aprila 2010 je kitajsko ministrstvo za finance izdalo „Načrt za nadaljnje približevanje računovodskih standardov za poslovna podjetja MSRP“, s katerim je potrdilo zavezo Kitajske k nadaljevanju postopka približevanja MSRP.
As of October 2010 all current standards and interpretations issued by International Accounting Standards Board have been implemented in the ASBE.
Od oktobra 2010 se v računovodskih standardih za poslovna podjetja izvajajo vsi trenutni standardi in razlage, izdani s strani Upravnega odbora za mednarodne računovodske standarde.
The level of convergence has been reported by ESMA as being satisfactory and the differences do not amount to non-compliance with IFRS.
Organu ESMA je bilo sporočeno, da je stopnja približevanja zadovoljiva, odstopanja pa ne pomenijo neizvajanja MSRP.
Therefore, it is appropriate to consider the Chinese ASBE equivalent to adopted IFRS as of 1 January 2012.
Zato je primerno, da se kitajski računovodski standardi za poslovna podjetja od 1. januarja 2012 naprej štejejo za enakovredne sprejetim MSRP.
Therefore, it is appropriate to consider the GAAP of South Korea equivalent to adopted IFRS as of 1 January 2012.
Zato je primerno šteti, da so južnokorejski GAAP enakovredni sprejetim MSRP od 1. januarja 2012.
The Indian Government and the Indian Institute of Chartered Accountants made a public commitment in July 2007 to adopt IFRS by 31 December 2011 with the aim that Indian GAAP would be fully IFRS compliant by the end of the programme.
Indijska vlada in Indijski inštitut potrjenih računovodij sta se julija 2007 javno zavezala, da bosta MSRP sprejela do 31. decembra 2011, cilj pa je bil, da bodo indijska GAAP do zaključka programa povsem skladna z MSRP.
However, following an on-the-spot investigation in January 2011, ESMA observed that the Indian GAAP appear to have a number of differences from IFRS which could be significant in practice.
Vendar je organ ESMA po preiskavi na kraju samem, ki je bila izvedena januarja 2011, ugotovil številne razlike med GAAP in MSRP, ki bi lahko bile v praksi pomembne.
As there are no issuers in India who have taken advantage of the voluntary early application of IFRS, there is no experience regarding IFRS enforcement.
Ker v Indiji ni noben izdajatelj izkoristil možnosti prostovoljne zgodnje uporabe MSRP, ni nikakršnih izkušenj z izvrševanjem MSRP.
Accordingly, it is appropriate to extend the transitional period for no more than 3 years, until 31 December 2014, in order to allow third country issuers to prepare their annual and half-yearly financial statements in accordance with the GAAP of India in the Union.
Glede na navedeno je primerno podaljšati prehodno obdobje za največ tri leta, in sicer do 31. decembra 2014, da se izdajateljem iz tretjih držav v Uniji omogoči priprava letnih in polletnih računovodskih izkazov v skladu z GAAP Indije.
Regulation (EC) No 809/2004 should therefore be amended accordingly,
Uredbo (ES) št. 809/2004 je zato treba ustrezno spremeniti –
in paragraph 5, the second subparagraph is added:
v odstavku 5 se doda drugi pododstavek:
‘In addition to standards referred to in the first subparagraph, from 1 January 2012, third country issuers may present their historical financial information in accordance with the following standards:
„Poleg standardov iz prvega pododstavka lahko izdajatelji iz tretjih držav od 1. januarja 2012 predstavljajo svoje pretekle finančne informacije v skladu z naslednjimi standardi:
Generally Accepted Accounting Principles of the People’s Republic of China;
splošno sprejetimi računovodskimi načeli Ljudske republike Kitajske;
Generally Accepted Accounting Principles of Canada;
splošno sprejetimi računovodskimi načeli Kanade;
Generally Accepted Accounting Principles of the Republic of Korea.’
splošno sprejetimi računovodskimi načeli Republike Koreje.“;
paragraph 5a is replaced by the following:
odstavek 5a se nadomesti z naslednjim:
Third country issuers are not subject to a requirement, under Annex I, item 20.1; Annex IV, item 13.1; Annex VII, item 8.2; Annex X, item 20.1 or Annex XI, item 11.1, to restate historical financial information, included in a prospectus and relevant for the financial years prior to financial years starting on or after 1 January 2015, or to a requirement under Annex VII, item 8.2.bis; Annex IX, item 11.1; or Annex X, item 20.1.bis, to provide a narrative description of the differences between International Financial Reporting Standards adopted pursuant to Regulation (EC) No 1606/2002 and the accounting principles in accordance with which such information is drawn up relating to the financial years prior to financial years starting on or after 1 January 2015, provided that the historical financial information is prepared in accordance with the Generally Accepted Accounting Principles of the Republic of India.’
Za izdajatelje iz tretjih držav ne velja zahteva iz točke 20.1 Priloge I, točke 13.1 Priloge IV, točke 8.2 Priloge VII, točke 20.1 Priloge X ali točke 11.1 Priloge XI po ponovnem oblikovanju preteklih finančnih informacij, ki so navedene v prospektu in se nanašajo na poslovna leta pred poslovnimi leti, ki se pričnejo 1. januarja 2015 ali po tem datumu, ali zahteva iz točke 8.2a Priloge VII, točke 11.1 Priloge IX ali točke 20.1a Priloge X po predložitvi podrobnega opisa razlik med mednarodnimi standardi računovodskega poročanja, sprejetimi v skladu z Uredbo (ES) št. 1606/2002, in računovodskimi načeli, v skladu s katerimi so bile te informacije pripravljene, v zvezi s finančnimi leti pred finančnim letom, ki se začne 1. januarja 2015 ali pozneje, če so pretekle finančne informacije pripravljene v skladu s splošno sprejetimi računovodskimi načeli Republike Indije.“
According to the conditions of the equivalence mechanism, third country issuers could be permitted to use the GAAP of third countries which were converging or committed to adopt IFRS for a transitional period ending on 31 December 2011.
V skladu s pogoji mehanizma enakovrednosti se lahko izdajateljem iz tretjih držav za prehodno obdobje, ki se izteče 31. decembra 2011, dovoli uporaba GAAP tretjih držav, ki se približujejo MSRP ali so se zavezale k njihovemu sprejetju.
It is important to assess the efforts of those countries which have taken steps to converge their accounting standards to or adopt IFRS.
Treba je oceniti napore tistih držav, ki so sprejele ukrepe za približevanje svojih računovodskih standardov MSPR ali za sprejetje MSRP.
It has approved the incorporation of IFRS into the Canadian Institute of Chartered Accountants Handbook as Canadian GAAP for all publicly accountable profit-oriented enterprises starting in 2011.
Z začetkom v letu 2011 je odobril vključitev MSRP v priročnik Kanadskega inštituta licenciranih računovodij kot GAAP za vsa pridobitna podjetja z družbeno odgovornostjo.
Therefore, it is appropriate to consider the Canadian GAAP equivalent to adopted IFRS as of 1 January 2012.
Zato je primerno šteti, da so kanadski GAAP enakovredni sprejetim MSRP od 1. januarja 2012.
The Korean Accounting Standards Board has adopted IFRS as Korean IFRS (K-IFRS).
Korejski inštitut za revizijo je sprejel MSRP kot korejske MSRP (K-MSRP).
K-IFRS are identical to IFRS and are required for all listed companies in South Korea since 2011.
K-MSRP so enaki kot MSRP, njihova uporaba pa je od leta 2011 obvezna za vse družbe, ki kotirajo na borzi v Južni Koreji.
Since the transitional period for which equivalence was granted to the GAAP of China, Canada, South-Korea and India under Regulation (EC) No 809/2004 expired on 31 December 2011, this Regulation should apply from 1 January 2012.
Ker se prehodno obdobje, za katerega je bila z Uredbo (ES) št. 809/2004 GAAP Kitajske, Kanade, Južne Koreje in Indije podeljena enakovrednost, izteče 31. decembra 2011, bi se morala ta uredba uporabljati od 1. januarja 2012.
This is necessary in order to provide legal certainty to issuers from these third countries listed in the Union and avoid the risk that they might have to reconcile their financial statements with IFRS.
To je potrebno za zagotovitev pravne varnosti izdajateljem iz navedenih tretjih držav, ki kotirajo na borzah v Uniji, in za izogib tveganju, da bi morali svoje računovodske izkaze uskladiti z MSRP.
Commission Delegated Regulation (EU) No 312/2012
Delegirana uredba Komisije (EU) št. 312/2012
amending Council Regulation (EU) No 973/2010 temporarily suspending autonomous Common Customs Tariff duties on imports of certain industrial products into the autonomous regions of the Azores and Madeira
o spremembi Uredbe Sveta (EU) št. 973/2010 o začasni opustitvi avtonomnih dajatev skupne carinske tarife na uvoz nekaterih industrijskih izdelkov v avtonomnih regijah Azori in Madeira
Having regard to Council Regulation (EU) No 973/2010 of 25 October 2010 temporarily suspending the autonomous Common Customs Tariff duties on imports of certain industrial products into the autonomous regions of the Azores and Madeira [1], and in particular Article 6 thereof,
ob upoštevanju Uredbe Sveta (EU) št. 973/2010 z dne 25. oktobra 2010 o začasni opustitvi avtonomnih dajatev skupne carinske tarife na uvoz nekaterih industrijskih izdelkov v avtonomnih regijah Azori in Madeira [1] in zlasti člena 6,
Regulation (EU) No 973/2010 temporarily suspended customs duties on the imports of certain industrial products into the Azores and Madeira.
Uredba (EU) št. 973/2010 začasno opušča carinske dajatve na uvoz nekaterih industrijskih izdelkov na Azore in Madeiro.
The goods for agricultural, commercial or industrial use to which the suspension applies are set out in Annex I to Regulation (EU) No 973/2010.
Blago za kmetijsko ali industrijsko rabo, na katerega se nanaša opustitev, je navedeno v Prilogi I k Uredbi (EU) št. 973/2010.
The raw materials, parts and components used for agricultural purposes, industrial transformation or maintenance for which the suspension applies are set out in Annex II to that Regulation.
Surovine, deli in sestavni elementi, ki se uporabljajo v kmetijstvu, za industrijsko preoblikovanje ali vzdrževanje in na katere se nanaša opustitev, so navedeni v Prilogi II k navedeni uredbi.
Those goods are listed in the Annexes using the codes of the Combined Nomenclature applicable for 2009 as set out in Commission Regulation (EC) No 1031/2008 [2].
Blago v prilogah je navedeno z oznakami iz kombinirane nomenklature iz leta 2009 v skladu z Uredbo Komisije (ES) št. 1031/2008 [2].
The Combined Nomenclature has been replaced by Commission Regulation (EU) No 861/2010 of 5 October 2010 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff [3] and by Commission Implementing Regulation (EU) No 1006/2011 of 27 September 2011 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff [4].
Kombinirano nomenklaturo sta nadomestili Uredba Komisije (EU) št. 861/2010 z dne 5. oktobra 2010 o spremembi Priloge I k Uredbi Sveta (EGS) št. 2658/87 o tarifni in statistični nomenklaturi ter skupni carinski tarifi [3] in Izvedbena uredba Komisije (EU) št. 1006/2011 z dne 27. septembra 2011 o spremembi Priloge I k Uredbi Sveta (EGS) št. 2658/87 o tarifni in statistični nomenklaturi ter skupni carinski tarifi [4].
As a consequence of those amendments, certain technical adaptations to the CN codes listed in Annexes I and II to Regulation (EU) No 973/2010 should be made.
Zaradi teh sprememb je treba uvesti nekatere tehnične spremembe oznak KN iz prilog I in II k Uredbi (EU) št. 973/2010.
Regulation (EU) No 973/2010 should therefore be amended accordingly.
Uredbo (EU) št. 973/2010 je treba zato ustrezno spremeniti.
As certain amendments to the CN codes apply from 1 January 2011, the corresponding amendments to Regulation (EU) No 973/2010 should apply from that date,
Ker se nekatere spremembe oznak KN uporabljajo od 1. januarja 2011, se s tem dnem začnejo uporabljati tudi ustrezne spremembe Uredbe (EU) št. 973/2010 –
Regulation (EU) No 973/2010 is amended as follows:
Uredba (EU) št. 973/2010 se spremeni:
the CN codes listed in column 1 are replaced by the CN codes listed in column 2;
Oznake KN iz stolpca 1 se nadomestijo z oznakami KN iz stolpca 2.
in Annex II CN code 73239999 is replaced by CN code 73239900.
V Prilogi II se oznaka KN 73239999 nadomesti z oznako KN 73239900.
However, Article 1(1)(a) shall apply from 1 January 2011.
Vendar se člen 1(1)(a) uporablja od 1. januarja 2011.
OJ L 285, 30.10.2010, p. 4.
UL L 285, 30.10.2010, str. 4.
Commission Implementing Regulation (EU) No 313/2012
Izvedbena uredba Komisije (EU) št. 313/2012
of 12 April 2012
z dne 12. aprila 2012
amending Annexes IV and VIII to Council Regulation (EC) No 73/2009 establishing common rules for direct support schemes for farmers under the common agricultural policy
o spremembi prilog IV in VIII k Uredbi Sveta (ES) št. 73/2009 o skupnih pravilih za sheme neposrednih podpor za kmete v okviru skupne kmetijske politike
Having regard to Council Regulation (EC) No 73/2009 of 19 January 2009 establishing common rules for direct support schemes for farmers under the common agricultural policy and establishing certain support schemes for farmers, amending Regulations (EC) No 1290/2005, (EC) No 247/2006, (EC) No 378/2007 and repealing Regulation (EC) No 1782/2003 [1], and in particular Article 8(2)(a) and Article 40 thereof,
ob upoštevanju Uredbe Sveta (ES) št. 73/2009 z dne 19. januarja 2009 o skupnih pravilih za sheme neposrednih podpor za kmete v okviru skupne kmetijske politike in o uvedbi nekaterih shem podpor za kmete, spremembi uredb (ES) št. 1290/2005, (ES) št. 247/2006, (ES) št. 378/2007 in razveljavitvi Uredbe (ES) št. 1782/2003 [1] ter zlasti člena 8(2)(a) in člena 40 Uredbe,
In accordance with the second subparagraph of Article 40(1), Annex VIII should be adapted to take into account the notifications of the Member States in accordance with Article 188a(3) of Council Regulation (EC) No 1234/2007 of 22 October 2007 establishing a common organisation of agricultural markets and on specific provisions for certain agricultural products (Single CMO Regulation) [2] with regard to wine.
V skladu z drugim pododstavkom člena 40(1) bi bilo treba Prilogo VIII prilagoditi tako, da bodo upoštevana obvestila držav članic v skladu s členom 188a(3) Uredbe Sveta (ES) št. 1234/2007 z dne 22. oktobra 2007 o vzpostavitvi skupne ureditve kmetijskih trgov in o posebnih določbah za nekatere kmetijske proizvode („Uredba o enotni SUT“) [2] glede vina.
In accordance with Article 188a(3) of Regulation (EC) No 1234/2007 and the second subparagraph of Article 40(1) of Regulation (EC) No 73/2009, Germany, Greece, Spain, France, Italy, Luxembourg, Austria, Portugal and Slovenia notified the Commission of the areas grubbed up and the regional average of the value of the entitlements referred to in point B of Annex IX to Regulation (EC) No 73/2009.
V skladu s členom 188a(3) Uredbe (ES) št. 1234/2007 in drugim pododstavkom člena 40(1) Uredbe (ES) št. 73/2009 so Nemčija, Grčija, Španija, Francija, Italija, Luksemburg, Avstrija, Portugalska in Slovenija obvestili Komisijo o izkrčenih območjih in regionalnem povprečju vrednosti pravic iz točke B Priloge IX k Uredbi (ES) št. 73/2009.