natgillin/translations-raw huggingface dataset:
The review shall be a balanced and comprehensive analysis of the development and performance of the undertaking's business and of its position, consistent with the size and complexity of the business.
Pregled je uravnotežena in celovita analiza razvoja in uspešnosti poslovanja podjetja ter njegovega položaja, pri čemer se upoštevata velikost in kompleksnost poslovanja.
To the extent necessary for an understanding of the undertaking's development, performance or position, the analysis shall include both financial and, where appropriate, non-financial key performance indicators relevant to the particular business, including information relating to environmental and employee matters.
Kolikor je potrebno za razumevanje razvoja, uspešnosti ali položaja podjetja, analiza vključuje tako ključne finančne kot, kjer je to ustrezno, nefinančne kazalnike uspešnosti, pomembne za specifično poslovanje, vključno z informacijami o okoljskih in kadrovskih zadevah.
In providing the analysis, the management report shall, where appropriate, include references to, and additional explanations of, amounts reported in the annual financial statements.
Analiza v poslovnem poročilu, kjer je to ustrezno, vsebuje sklicevanja na zneske v letnih računovodskih izkazih in dodatna pojasnila v zvezi z njimi.
The management report shall also give an indication of:
V poslovnem poročilu so navedeni tudi:
the undertaking's likely future development;
verjeten prihodnji razvoj podjetja;
activities in the field of research and development;
dejavnosti na področju raziskav in razvoja;
the information concerning acquisitions of own shares prescribed by Article 24(2) of Directive 2012/30/EU;
informacije v zvezi s pridobivanjem lastnih delnic iz člena 24(2) Direktive 2012/30/EU;
the existence of branches of the undertaking; and
obstoj podružnic podjetja in
in relation to the undertaking's use of financial instruments and where material for the assessment of its assets, liabilities, financial position and profit or loss:
v zvezi s finančnimi instrumenti, ki jih uporablja podjetje, in, kadar je to bistveno za oceno njegovih sredstev, obveznosti, finančnega stanja in poslovnega izida:
the undertaking's financial risk management objectives and policies, including its policy for hedging each major type of forecasted transaction for which hedge accounting is used; and
cilji in politike podjetja pri obvladovanju finančnega tveganja, vključno z njegovo politiko varovanja pred tveganjem za vse glavne vrste predvidenih transakcij, za katere se uporablja računovodenje za varovanje pred tveganjem, in
the undertaking's exposure to price risk, credit risk, liquidity risk and cash flow risk.
izpostavljenost podjetja cenovnemu tveganju, kreditnemu tveganju, likvidnostnemu tveganju in tveganju denarnih tokov.
Member States may exempt small undertakings from the obligation to prepare management reports, provided that they require the information referred to in Article 24(2) of Directive 2012/30/EU concerning the acquisition by an undertaking of its own shares to be given in the notes to the financial statements.
Države članice lahko mala podjetja izvzamejo iz obveznosti, da pripravijo poslovna poročila, pod pogojem, da zahtevajo, da se informacije iz člena 24(2) Direktive 2012/30/EU o pridobivanju lastnih delnic podjetja navedejo v pojasnilih k računovodskim izkazom.
Member States may exempt small and medium-sized undertakings from the obligation set out in the third subparagraph of paragraph 1 in so far as it relates to non-financial information.
Države članice lahko mala in srednja podjetja izvzamejo iz obveznosti iz tretjega pododstavka odstavka 1, kolikor se nanašajo na nefinančne informacije.
Corporate governance statement
Izjava o upravljanju podjetja
Undertakings referred to in point (1)(a) of Article 2 shall include a corporate governance statement in their management report.
Podjetja iz točke 1(a) člena 2 v svoje poslovno poročilo vključijo izjavo o upravljanju podjetja.
That statement shall be included as a specific section of the management report and shall contain at least the following information:
Ta izjava se vključi kot poseben razdelek poslovnega poročila in vsebuje vsaj naslednje informacije:
a reference to the following, where applicable:
navedbo naslednjih podatkov, kadar je to ustrezno:
the corporate governance code to which the undertaking is subject,
kodeks o upravljanju podjetja, ki velja za podjetje;
the corporate governance code which the undertaking may have voluntarily decided to apply,
kodeks o upravljanju podjetja, ki ga je podjetje morda prostovoljno sklenilo uporabljati;
all relevant information about the corporate governance practices applied over and above the requirements of national law.
vse ustrezne podatke o praksah upravljanja podjetja, ki se uporabljajo poleg zahtev iz nacionalnega prava.
Where reference is made to a corporate governance code referred to in points (i) or (ii), the undertaking shall also indicate where the relevant texts are publicly available.
Pri sklicevanju na kodeks o upravljanju podjetja iz točk (i) ali (ii) podjetje navede tudi, kje so zadevna besedila javno dostopna.
Where reference is made to the information referred to in point (iii), the undertaking shall make details of its corporate governance practices publicly available;
Pri sklicevanju na informacije iz točke (iii) podjetje objavi podrobnosti o svojih praksah upravljanja;
where an undertaking, in accordance with national law, departs from a corporate governance code referred to in points (a)(i) or (ii), an explanation by the undertaking as to which parts of the corporate governance code it departs from and the reasons for doing so; where the undertaking has decided not to refer to any provisions of a corporate governance code referred to in points (a)(i) or (ii), it shall explain its reasons for not doing so;
kadar podjetje v skladu z nacionalnim pravom odstopa od kodeksa o upravljanju podjetja iz točke (a)(i) ali (ii), obrazložitev podjetja, katerih delov kodeksa o upravljanju podjetja ne upošteva in zakaj; kadar se podjetje odloči, da ne bo uporabljalo nobene določbe kodeksa o upravljanju podjetja iz točke (a)(i) ali (ii), pojasni razloge za tako ravnanje;
a description of the main features of the undertaking's internal control and risk management systems in relation to the financial reporting process;
opis glavnih značilnosti sistemov notranje kontrole in upravljanja tveganj v podjetju v povezavi s postopkom računovodskega poročanja;
the information required by points (c), (d), (f), (h) and (i) of Article 10(1) of Directive 2004/25/EC of the European Parliament and of the Council of 21 April 2004 on takeover bids [16], where the undertaking is subject to that Directive;
informacije, ki se zahtevajo v točkah (c), (d), (f), (h) in (i) člena 10(1) Direktive 2004/25/ES Evropskega parlamenta in Sveta z dne 21. aprila 2004 o ponudbah za prevzem [16], kadar se navedena direktiva uporablja za to podjetje;
unless the information is already fully provided for in national law, a description of the operation of the shareholder meeting and its key powers and a description of shareholders' rights and how they can be exercised; and
opis delovanja skupščine delničarjev in njenih ključnih pristojnosti ter opis pravic delničarjev in načina za njihovo uveljavljanje, razen če je to že v celoti določeno v nacionalnem pravu, in
Member States may permit the information required by paragraph 1 of this Article to be set out in:
Države članice lahko dovolijo, da se informacije, ki se zahtevajo v odstavku 1 tega člena, navedejo v:
a separate report published together with the management report in the manner set out in Article 30; or
ločenem poročilu, objavljenem skupaj s poslovnim poročilom, kakor je določeno v členu 30; ali
a document publicly available on the undertaking's website, to which reference is made in the management report.
dokumentu, ki je na voljo javnosti na spletni strani podjetja, na katerega se sklicuje poslovno poročilo.
That separate report or that document referred to in points (a) and (b), respectively, may cross-refer to the management report, where the information required by point (d) of paragraph 1 of this Article is made available in that management report.
To ločeno poročilo ali ta dokument iz točk (a) oziroma (b) lahko vsebuje navzkrižno sklicevanje na poslovno poročilo, kadar so v slednjem na voljo informacije, ki se zahtevajo v točki (d) odstavka 1 tega člena.
The statutory auditor or audit firm shall express an opinion in accordance with the second subparagraph of Article 34(1) regarding information prepared under points (c) and (d) of paragraph 1 of this Article and shall check that the information referred to in points (a), (b), (e) and (f) of paragraph 1 of this Article has been provided.
Zakoniti revizor ali revizijsko podjetje izrazi mnenje v skladu z drugim pododstavkom člena 34(1) v zvezi z informacijami, pripravljenimi na podlagi točk (c) in (d) odstavka 1 tega člena, ter preveri, ali so bile informacije iz točk (a), (b), (e) in (f) odstavka 1 tega člena zagotovljene.
Member States may exempt undertakings referred to in paragraph 1 which have only issued securities other than shares admitted to trading on a regulated market, within the meaning of point (14) of Article 4(1) of Directive 2004/39/EC, from the application of points (a), (b), (e) and (f) of paragraph 1 of this Article, unless such undertakings have issued shares which are traded in a multilateral trading facility, within the meaning of point (15) of Article 4(1) of Directive 2004/39/EC.
Države članice lahko podjetja iz odstavka 1, ki so izdala le vrednostne papirje, ki niso delnice, sprejete v trgovanje na reguliranem trgu v smislu točke (14) člena 4(1) Direktive 2004/39/ES, izvzamejo iz uporabe točk (a), (b), (e) in (f) odstavka 1 tega člena, razen če so takšna podjetja izdala delnice, s katerimi se trguje v večstranskem sistemu trgovanja v smislu točke (15) člena 4(1) Direktive 2004/39/ES.
CONSOLIDATED FINANCIAL STATEMENTS AND REPORTS
KONSOLIDIRANI RAČUNOVODSKI IZKAZI IN POROČILA
Scope of the consolidated financial statements and reports
Področje uporabe konsolidiranih računovodskih izkazov in poročil
For the purposes of this Chapter, a parent undertaking and all of its subsidiary undertakings shall be undertakings to be consolidated where the parent undertaking is an undertaking to which the coordination measures prescribed by this Directive apply by virtue of Article 1(1).
Za namene tega poglavja so obvladujoče podjetje in vsa njegova odvisna podjetja podjetja, ki bodo konsolidirana, kadar je obvladujoče podjetje podjetje, za katero se na podlagi člena 1(1) uporabljajo usklajevalni ukrepi, določeni s to direktivo.
The requirement to prepare consolidated financial statements
Zahteva za pripravo konsolidiranih računovodskih izkazov
A Member State shall require any undertaking governed by its national law to draw up consolidated financial statements and a consolidated management report if that undertaking (a parent undertaking):
Država članica zahteva od vsakega podjetja, za katerega velja njeno nacionalno pravo, da pripravi konsolidirane računovodske izkaze in konsolidirano poslovno poročilo, če ima to podjetje (obvladujoče podjetje):
has a majority of the shareholders' or members' voting rights in another undertaking (a subsidiary undertaking);
večino glasovalnih pravic delničarjev ali družbenikov v drugem podjetju (odvisno podjetje);
has the right to appoint or remove a majority of the members of the administrative, management or supervisory body of another undertaking (a subsidiary undertaking) and is at the same time a shareholder in or member of that undertaking;
pravico imenovati ali odpoklicati večino članov upravnega, poslovodnega ali nadzornega organa drugega podjetja (odvisno podjetje) in je hkrati delničar ali družbenik tega podjetja;
has the right to exercise a dominant influence over an undertaking (a subsidiary undertaking) of which it is a shareholder or member, pursuant to a contract entered into with that undertaking or to a provision in its memorandum or articles of association, where the law governing that subsidiary undertaking permits its being subject to such contracts or provisions.
pravico izvrševati prevladujoč vpliv na podjetje (odvisno podjetje), v katerem je delničar ali družbenik, na podlagi sklenjene pogodbe s tem podjetjem ali določbe v njegovi družbeni pogodbi ali statutu, kadar pravo, ki velja za to odvisno podjetje, dovoljuje, da je slednje predmet takšnih pogodb ali statutarnih določb.
A Member State need not prescribe that a parent undertaking must be a shareholder in or member of its subsidiary undertaking.
Državi članici ni treba predpisati, da mora biti obvladujoče podjetje delničar ali družbenik v njenem odvisnem podjetju.
Those Member States the laws of which do not provide for such contracts or clauses shall not be required to apply this provision; or
Od tistih držav članic, katerih zakonodaja ne predvideva takšnih pogodb ali določb, se ne zahteva uporaba te določbe; ali
is a shareholder in or member of an undertaking, and:
če je delničar ali družbenik podjetja in:
a majority of the members of the administrative, management or supervisory bodies of that undertaking (a subsidiary undertaking) who have held office during the financial year, during the preceding financial year and up to the time when the consolidated financial statements are drawn up, have been appointed solely as a result of the exercise of its voting rights; or
je bila večina članov upravnega, poslovodnega ali nadzornega organa tega podjetja (odvisno podjetje), ki so opravljali to funkcijo v poslovnem letu, v preteklem poslovnem letu in do takrat, ko so bili pripravljeni konsolidirani računovodski izkazi, imenovana izključno kot rezultat uveljavljanja njegovih glasovalnih pravic; ali
controls alone, pursuant to an agreement with other shareholders in or members of that undertaking (a subsidiary undertaking), a majority of shareholders' or members' voting rights in that undertaking.
na podlagi dogovora z drugimi delničarji ali družbeniki v tem podjetju (odvisno podjetje) samo nadzira večino glasovalnih pravic delničarjev ali družbenikov v tem podjetju.
The Member States may introduce more detailed provisions concerning the form and contents of such agreements.
Države članice lahko uvedejo podrobnejše določbe za obliko in vsebino takih dogovorov.
Member States shall prescribe at least the arrangements referred to in point (ii).
Države članice predpišejo vsaj ureditve iz točke (ii).
They may subject the application of point (i) to the requirement that the voting rights represent at least 20 % of the total.
Za uporabo točke (i) lahko določijo zahtevo, da glasovalne pravice dosegajo vsaj 20 % celote.
However, point (i) shall not apply where a third party has the rights referred to in points (a), (b) or (c) with regard to that undertaking.
Kljub temu se točka (i) ne uporablja, kadar ima tretja stranka glede tega podjetja pravice iz točk (a), (b) ali (c).
In addition to the cases mentioned in paragraph 1, Member States may require any undertaking governed by their national law to draw up consolidated financial statements and a consolidated management report if:
Poleg primerov iz odstavka 1 lahko države članice od vsakega podjetja, za katerega velja njihovo nacionalno pravo, zahtevajo pripravo konsolidiranih računovodskih izkazov in konsolidiranega poslovnega poročila, če:
that undertaking (a parent undertaking) has the power to exercise, or actually exercises, dominant influence or control over another undertaking (the subsidiary undertaking); or
ima to podjetje (obvladujoče podjetje) moč za izvajanje prevladujočega vpliva ali nadzora nad drugim podjetjem (odvisno podjetje) oziroma ta vpliv dejansko izvaja ali
that undertaking (a parent undertaking) and another undertaking (the subsidiary undertaking) are managed on a unified basis by the parent undertaking.
to podjetje (obvladujoče podjetje) in drugo podjetje (odvisno podjetje) na enotni osnovi upravlja obvladujoče podjetje.
For the purposes of points (a), (b) and (d) of paragraph 1, the voting rights and the rights of appointment and removal of any other subsidiary undertaking as well as those of any person acting in his own name but on behalf of the parent undertaking or of another subsidiary undertaking shall be added to those of the parent undertaking.
Za namene točk (a), (b) in (d) odstavka 1 se glasovalne pravice ter pravice imenovanja in odpoklica, s katerimi razpolaga katero koli drugo odvisno podjetje, pa tudi katera koli oseba, ki deluje v svojem imenu, vendar za račun obvladujočega podjetja ali drugega odvisnega podjetja, prištejejo k pravicam obvladujočega podjetja.
For the purposes of points (a), (b) and (d) of paragraph 1, the rights mentioned in paragraph 3 shall be reduced by the rights:
Za namene točk (a), (b) in (d) odstavka 1 so pravice iz odstavka 3 zmanjšane za pravice:
attaching to shares held on behalf of a person who is neither the parent undertaking nor a subsidiary of that parent undertaking; or
izhajajoče iz delnic, pridobljenih za račun osebe, ki ni niti obvladujoče podjetje niti njegovo odvisno podjetje, ali
attaching to shares:
izhajajoče iz delnic:
held by way of security, provided that the rights in question are exercised in accordance with the instructions received, or
pridobljenih kot poroštvo, pod pogojem, da se zadevne pravice izvršujejo v skladu s prejetimi navodili, ali
held in connection with the granting of loans as part of normal business activities, provided that the voting rights are exercised in the interests of the person providing the security.
pridobljenih v povezavi z odobritvijo posojil kot delom običajne poslovne dejavnosti, pod pogojem, da se glasovalne pravice izvršujejo v interesu osebe, ki je dala poroštvo.
For the purposes of points (a) and (d) of paragraph 1, the total of the shareholders' or members' voting rights in the subsidiary undertaking shall be reduced by the voting rights attaching to the shares held by that undertaking itself, by a subsidiary undertaking of that undertaking or by a person acting in his own name but on behalf of those undertakings.
Za namene točk (a) in (d) odstavka 1 se od skupnega števila glasovalnih pravic delničarjev ali družbenikov v odvisnem podjetju odštejejo glasovalne pravice, izhajajoče iz delnic, ki jih ima to podjetje, odvisno podjetje tega podjetja ali oseba, ki deluje v svojem imenu, vendar za račun teh podjetij.
Without prejudice to Article 23(9), a parent undertaking and all of its subsidiary undertakings shall be undertakings to be consolidated regardless of where the registered offices of such subsidiary undertakings are situated.
Brez poseganja v člen 23(9) se obvladujoče podjetje in vsa njegova odvisna podjetja vključijo v konsolidacijo ne glede na to, kje so registrirani sedeži takih odvisnih podjetij.
Without prejudice to this Article and Articles 21 and 23, a Member State may require any undertaking governed by its national law to draw up consolidated financial statements and a consolidated management report if:
Brez poseganja v ta člen ter člena 21 in 23 lahko država članica od vsakega podjetja, za katerega velja njeno nacionalno pravo, zahteva, da pripravi konsolidirane računovodske izkaze in konsolidirano poslovno poročilo, če:
that undertaking and one or more other undertakings to which it is not related as described in paragraphs 1 or 2, are managed on a unified basis in accordance with:
se to podjetje in eno ali več drugih podjetij, s katerimi ni povezano, kot je opisano v odstavku 1 ali 2, upravljajo na enotni osnovi v skladu s:
a contract concluded with that undertaking, or
pogodbo, sklenjeno s tem podjetjem, ali
the memorandum or articles of association of those other undertakings; or
družbeno pogodbo ali statutom teh drugih podjetij ali
the administrative, management or supervisory bodies of that undertaking and of one or more other undertakings to which it is not related, as described in paragraphs 1 or 2, consist in the majority of the same persons in office during the financial year and until the consolidated financial statements are drawn up.
so bile v upravni, poslovodni ali nadzorni organ tega podjetja in enega ali več drugih podjetij, s katerimi ni povezano, kakor je opisano v odstavku 1 ali 2, vključene večinoma iste osebe, ki so opravljale funkcijo v poslovnem letu in do priprave konsolidiranih računovodskih izkazov.
Where the Member State option referred to in paragraph 7 is exercised, the undertakings described in that paragraph and all of their subsidiary undertakings shall be consolidated, where one or more of those undertakings is established as one of the types of undertaking listed in Annex I or Annex II.
Kadar država članica uporabi možnost iz odstavka 7, se podjetja, opisana v tem odstavku, in vsa njihova odvisna podjetja konsolidirajo, kadar je eno ali več teh podjetij ustanovljenih kot ena od vrst podjetij, navedenih v Prilogi I ali Prilogi II.
Paragraph 6 of this Article, Article 23(1), (2), (9) and (10) and Articles 24 to 29 shall apply to the consolidated financial statements and the consolidated management report referred to in paragraph 7 of this Article, subject to the following modifications:
Odstavek 6 tega člena, členi 23(1), (2), (9) in (10) ter 24 do 29 se uporabljajo za konsolidirane računovodske izkaze in konsolidirano poslovno poročilo iz odstavka 7 tega člena ob upoštevanju naslednjih sprememb:
references to parent undertakings shall be understood to refer to all of the undertakings specified in paragraph 7 of this Article; and
sklicevanja na obvladujoča podjetja se razumejo kot sklicevanja na vsa podjetja, določena v odstavku 7 tega člena, in
without prejudice to Article 24(3), the items 'capital', 'share premium account', 'revaluation reserve', 'reserves', 'profit or loss brought forward', and 'profit or loss for the financial year' to be included in the consolidated financial statements shall be the aggregate amounts attributable to each of the undertakings specified in paragraph 7 of this Article.
brez poseganja v člen 24(3) so postavke "kapital", "vplačani presežek kapitala", "revalorizacijska rezerva", "rezerve", "preneseni poslovni izid" in "poslovni izid poslovnega leta", ki se vključijo v konsolidirane računovodske izkaze, skupni zneski, ki jih je mogoče pripisati vsakemu od podjetij iz odstavka 7 tega člena.
Exemptions from consolidation
Izvzetja iz konsolidacije
Small groups shall be exempted from the obligation to draw up consolidated financial statements and a consolidated management report, except where any affiliated undertaking is a public-interest entity.
Male skupine se izvzamejo iz obveznosti pripravljanja konsolidiranih računovodskih izkazov in konsolidiranega poslovnega poročila, razen kadar je eno od povezanih podjetij subjekt javnega interesa.
Member States may exempt medium-sized groups from the obligation to draw up consolidated financial statements and a consolidated management report, except where any affiliated undertaking is a public-interest entity.
Države članice lahko iz obveznosti pripravljanja konsolidiranih računovodskih izkazov in konsolidiranega poslovnega poročila izvzamejo srednje skupine, razen kadar je eno od povezanih podjetij subjekt javnega interesa.
Notwithstanding paragraphs 1 and 2 of this Article, a Member State shall, in the following cases, exempt from the obligation to draw up consolidated financial statements and a consolidated management report any parent undertaking (the exempted undertaking) governed by its national law which is also a subsidiary undertaking, including a public-interest entity unless that public-interest entity falls under point (1)(a) of Article 2, the own parent undertaking of which is governed by the law of a Member State and:
Ne glede na odstavka 1 in 2 tega člena država članica v naslednjih primerih iz obveznosti pripravljanja konsolidiranih računovodskih izkazov in konsolidiranega poslovnega poročila izvzame katero koli obvladujoče podjetje (izvzeto podjetje), za katero velja njeno nacionalno pravo in ki je tudi odvisno podjetje, vključno s subjektom javnega interesa, razen če ta subjekt javnega interesa spada pod točko 1(a) člena 2, če za njegovo lastno obvladujoče podjetje velja pravo države članice in: