natgillin/translations-raw huggingface dataset:
If point (a) of paragraph 1 of this Article applies, the balance sheet total referred to in point (a) of Article 3(1) shall consist of the assets referred to in items A to D under 'Assets' in Annex III or items A to D in Annex IV.
Če se uporablja točka (a) odstavka 1 tega člena, je bilančna vsota iz točke (a) člena 3(1) sestavljena iz sredstev iz postavk A do D pod "Sredstva" v Prilogi III ali postavk A do D v Prilogi IV.
Without prejudice to this Article, Member States shall ensure that micro-undertakings are otherwise regarded as small undertakings.
Brez poseganja v ta člen države članice zagotovijo, da se mikro podjetja sicer štejejo za mala podjetja.
Member States shall not make available the derogations provided for in paragraphs 1, 2 and 3 in respect of investment undertakings or financial holding undertakings.
Države članice ne omogočijo odstopanj iz odstavkov 1, 2 in 3 za naložbena podjetja ali finančne holdinge.
Member States which at 19 July 2013 have brought into force laws, regulations or administrative provisions in compliance with Directive 2012/6/EU of the European Parliament and of the Council of 14 March 2012 amending Council Directive 78/660/EEC on the annual accounts of certain types of companies as regards micro-entities [19], may be exempted from the requirements set out in Article 3(9) with regard to the conversion into national currencies of thresholds set out in Article 3(1) when applying the first sentence of Article 53(1).
Države članice, ki so 19 julija 2013 uveljavile zakone in druge predpise v skladu z Direktivo 2012/6/EU Evropskega parlamenta in Sveta z dne 14. marca 2012 o spremembah Direktive Sveta 78/660/EGS o letnih računovodskih izkazih posameznih vrst družb, v zvezi z mikrosubjekti [19], se lahko izvzamejo iz zahtev iz člena 3(9) glede pretvorbe pragov iz člena 3(1) v nacionalne valute, ko uporabljajo prvi stavek člena 53(1).
By 20 July 2018 the Commission shall submit to the European Parliament, to the Council and to the European Economic and Social Committee a report on the situation of micro-undertakings taking account, in particular, of the situation at national level regarding the number of undertakings covered by the size criteria and the reduction of administrative burdens resulting from the exemption from the publication requirement.
Komisija do 20 julija 2018 predloži Evropskemu parlamentu, Svetu in Evropskemu ekonomsko-socialnemu odboru poročilo o stanju mikro podjetij, pri čemer upošteva zlasti stanje na nacionalni ravni glede števila podjetij, ki so zajeta z merilom velikosti, ter zmanjšanje upravnega bremena kot rezultat izvzetja iz zahteve glede objave.
Exemption for subsidiary undertakings
Izvzetje za odvisna podjetja
Notwithstanding the provisions of Directives 2009/101/EC and 2012/30/EU, a Member State shall not be required to apply the provisions of this Directive concerning the content, auditing and publication of the annual financial statements and the management report to undertakings governed by their national laws which are subsidiary undertakings, where the following conditions are fulfilled:
Ne glede na določbe direktiv 2009/101/ES in 2012/30/EU se od države članice ne zahteva, da uporabi določbe te direktive v zvezi z vsebino, revizijo in objavo letnih računovodskih izkazov in poslovnih poročil za podjetja, za katera velja nacionalna zakonodaja in ki so odvisna podjetja, kadar so izpolnjeni naslednji pogoji:
the parent undertaking is subject to the laws of a Member State;
za obvladujoče podjetje velja zakonodaja države članice;
all shareholders or members of the subsidiary undertaking have, in respect of each financial year in which the exemption is applied, declared their agreement to the exemption from such obligation;
vsi delničarji ali družbeniki odvisnega podjetja za vsako poslovno leto, v katerem se uporabi izvzetje, izjavijo, da soglašajo z izvzetjem iz takšne obveznosti;
the parent undertaking has declared that it guarantees the commitments entered into by the subsidiary undertaking;
obvladujoče podjetje izjavi, da jamči za obveznosti, ki jih prevzame odvisno podjetje;
the declarations referred to in points (2) and (3) of this Article are published by the subsidiary undertaking as laid down by the laws of the Member State in accordance with Chapter 2 of Directive 2009/101/EC;
izjave, navedene v točkah (2) in (3) tega člena, odvisno podjetje objavi, kakor je določeno z zakonodajo države članice, v skladu s poglavjem 2 Direktive 2009/101/ES;
the subsidiary undertaking is included in the consolidated financial statements drawn up by the parent undertaking in accordance with this Directive;
odvisno podjetje je vključeno v konsolidirane računovodske izkaze, ki jih pripravi obvladujoče podjetje v skladu s to direktivo;
the exemption is disclosed in the notes to the consolidated financial statements drawn up by the parent undertaking; and
izvzetje se navede v pojasnilih h konsolidiranim računovodskim izkazom, ki jih pripravi obvladujoče podjetje, ter
the consolidated financial statements referred to in point (5) of this Article, the consolidated management report, and the audit report are published for the subsidiary undertaking as laid down by the laws of the Member State in accordance with Chapter 2 of Directive 2009/101/EC.
konsolidirani računovodski izkazi iz točke (5) tega člena, konsolidirano poslovno poročilo in revizijsko poročilo se za odvisno podjetje objavijo, kakor je določeno z zakonodajo države članice, v skladu s poglavjem 2 Direktive 2009/101/ES.
Undertakings which are members having unlimited liability of other undertakings
Podjetja, ki so družbeniki z neomejeno odgovornostjo v drugih podjetjih
Member States may require undertakings referred to in point (a) of Article 1(1) which are governed by their laws and which are members having unlimited liability of any undertaking referred to in point (b) of Article 1(1) ('the undertaking concerned'), to draw up, have audited and publish, with their own financial statements, the financial statements of the undertaking concerned in accordance with this Directive; in such case the requirements of this Directive shall not apply to the undertaking concerned.
Države članice lahko od podjetij iz točke (a) člena 1(1), za katera velja njihova zakonodaja in ki so družbeniki z neomejeno odgovornostjo pri katerem koli podjetju iz točke (b) člena 1(1) (v nadaljnjem besedilu: zadevno podjetje), zahtevajo, da poleg lastnih računovodskih izkazov pripravijo, dajo v revizijo in objavijo še računovodske izkaze zadevnega podjetja v skladu s to direktivo; v takem primeru se zahteve iz te direktive ne uporabljajo za zadevno podjetje.
Member States shall not be required to apply the requirements of this Directive to the undertaking concerned where:
Državam članicam ni treba uporabiti zahtev iz te direktive za zadevno podjetje, kadar:
the financial statements of the undertaking concerned are drawn up, audited and published in accordance with the provisions of this Directive by an undertaking which:
računovodske izkaze zadevnega podjetja pripravi, revidira in objavi v skladu z določbami te direktive podjetje, ki:
is a member having unlimited liability of that undertaking concerned, and
je družbenik zadevnega podjetja in ima neomejeno odgovornost ter
is governed by the laws of another Member State;
zanj velja zakonodaja druge države članice;
the undertaking concerned is included in consolidated financial statements drawn up, audited and published in accordance with this Directive by:
je zadevno podjetje vključeno v konsolidirane računovodske izkaze, ki jih v skladu s to direktivo pripravi, revidira in objavi:
a member having unlimited liability, or
družbenik z neomejeno odgovornostjo ali
where the undertaking concerned is included in the consolidated financial statements of a larger body of undertakings drawn up, audited and published in conformity with this Directive, a parent undertaking governed by the laws of a Member State.
kadar je zadevno podjetje vključeno v konsolidirane računovodske izkaze večje skupine podjetij, ki se pripravijo, revidirajo in objavijo v skladu s to direktivo, obvladujoče podjetje, za katero velja zakonodaja države članice.
This exemption shall be disclosed in the notes to the consolidated financial statements.
To izvzetje se razkrije v pojasnilih h konsolidiranim računovodskim izkazom.
In the cases referred to in paragraph 2, the undertaking concerned shall, upon request, reveal the name of the undertaking publishing the financial statements.
V primerih iz odstavka 2 zadevno podjetje na zahtevo razkrije ime podjetja, ki objavi računovodske izkaze.
Profit and loss account exemption for parent undertakings preparing consolidated financial statements
Izvzetje v zvezi z izkazom poslovnega izida za obvladujoča podjetja, ki pripravijo konsolidirane računovodske izkaze
A Member State shall not be required to apply the provisions of this Directive concerning the auditing and publication of the profit and loss account to undertakings governed by its national laws which are parent undertakings, provided that the following conditions are fulfilled:
Od države članice se ne zahteva, da uporablja določbe iz te direktive v zvezi z revizijo in objavo izkazov poslovnega izida za podjetja, za katera velja njena nacionalna zakonodaja in ki so obvladujoča podjetja, če so izpolnjeni naslednji pogoji:
the parent undertaking draws up consolidated financial statements in accordance with this Directive and is included in those consolidated financial statements;
obvladujoče podjetje pripravi konsolidirane računovodske izkaze v skladu s to direktivo in je vključeno v te konsolidirane računovodske izkaze;
the exemption is disclosed in the notes to the annual financial statements of the parent undertaking;
izvzetje se razkrije v pojasnilih k letnim računovodskim izkazom obvladujočega podjetja;
the profit or loss of the parent undertaking, determined in accordance with this Directive, is shown in its balance sheet.
poslovni izid obvladujočega podjetja, določen v skladu s to direktivo, se prikaže v bilanci stanja obvladujočega podjetja.
Restriction of exemptions for public-interest entities
Omejitev izvzetij za subjekte javnega interesa
Unless expressly provided for in this Directive, Member States shall not make the simplifications and exemptions set out in this Directive available to public-interest entities.
Države članice poenostavitev in izvzetij, določenih v tej direktivi, ne uporabljajo za subjekte javnega interesa, razen če ni to v tej direktivi izrecno določeno.
A public-interest entity shall be treated as a large undertaking regardless of its net turnover, balance sheet total or average number of employees during the financial year.
Subjekt javnega interesa se obravnava kot veliko podjetje ne glede na njegov čisti prihodek, bilančno vsoto ali povprečno število zaposlenih v poslovnem letu.
REPORT ON PAYMENTS TO GOVERNMENTS
POROČILO O PLAČILIH VLADAM
Definitions relating to reporting on payments to governments
Opredelitev pojmov v zvezi s poročanjem o plačilih vladam
'undertaking active in the extractive industry' means an undertaking with any activity involving the exploration, prospection, discovery, development, and extraction of minerals, oil, natural gas deposits or other materials, within the economic activities listed in Section B, Divisions 05 to 08 of Annex I to Regulation (EC) No 1893/2006 of the European Parliament and of the Council of 20 December 2006 establishing the statistical classification of economic activities NACE Revision 2 [20];
"podjetje, ki opravlja dejavnost v ekstraktivni industriji", pomeni podjetje, katerega dejavnost zajema raziskovanje, iskanje, odkrivanje, razvijanje in izkoriščanje zalog mineralov, nafte, zemeljskega plina ali drugih materialov v okviru gospodarskih dejavnosti, navedenih v področju B v oddelkih od 05 do 08 Priloge I k Uredbi (ES) št. 1893/2006 Evropskega parlamenta in Sveta z dne 20. decembra 2006 o uvedbi statistične klasifikacije gospodarskih dejavnosti NACE Revizija 2 [20];
'undertaking active in the logging of primary forests' means an undertaking with activities as referred to in Section A, Division 02, Group 02.2 of Annex I to Regulation (EC) No 1893/2006, in primary forests;
"podjetje, ki opravlja dejavnost v sektorju izkoriščanja pragozdov", pomeni podjetje z dejavnostmi, navedenimi v področju A v oddelku 02, skupini 02.2 Priloge I k Uredbi (ES) št. 1893/2006, ki potekajo v pragozdovih;
'government' means any national, regional or local authority of a Member State or of a third country.
"vlada" pomeni vsak nacionalni, regionalni ali lokalni organ države članice ali tretje države.
It includes a department, agency or undertaking controlled by that authority as laid down in Article 22(1) to (6) of this Directive;
Vključuje oddelek, agencijo ali podjetje pod nadzorom tega organa v skladu s členom 22(1) do (6) te direktive;
'project' means the operational activities that are governed by a single contract, license, lease, concession or similar legal agreements and form the basis for payment liabilities with a government.
"projekt" pomeni operativne dejavnosti, ki jih ureja ena pogodba, dovoljenje, zakup, koncesija ali podobne pravne dogovore ter tvorijo podlago za obveznosti za plačila do vlade.
None the less, if multiple such agreements are substantially interconnected, this shall be considered a project;
Če pa je več takšnih dogovorov medsebojno vsebinsko povezanih, se to šteje za projekt;
'payment' means an amount paid, whether in money or in kind, for activities, as described in points 1 and 2, of the following types:
"plačilo" pomeni znesek, ki se v denarju ali v naravi izplača za dejavnosti, opisane v točkah 1 in 2, iz naslednjih vrst:
production entitlements;
upravičenosti do proizvodnje;
taxes levied on the income, production or profits of companies, excluding taxes levied on consumption such as value added taxes, personal income taxes or sales taxes;
davki, zaračunani na dohodke, proizvodnjo ali dobičke podjetij, brez davkov, zaračunanih na potrošnjo, kot so davki na dodano vrednost, dohodnina ali prodajni davki;
royalties;
licenčnine;
signature, discovery and production bonuses;
dodatki za sklenitev pogodbe, odkritje in proizvodnjo;
licence fees, rental fees, entry fees and other considerations for licences and/or concessions; and
nadomestila za licence, pristojbine za najemnino, vstopne pristojbine in druga nadomestila za licence in/ali koncesije ter
payments for infrastructure improvements.
plačila za izboljšanje infrastrukture.
Undertakings required to report on payments to governments
Podjetja, za katera velja zahteva glede poročanja o plačilih vladam
Member States shall require large undertakings and all public-interest entities active in the extractive industry or the logging of primary forests to prepare and make public a report on payments made to governments on an annual basis.
Države članice od velikih podjetij in vseh subjektov javnega interesa, ki delujejo v ekstraktivni industriji ali v sektorju izkoriščanja pragozdov, zahtevajo pripravo in objavo letnih poročil o plačilih vladam.
That obligation shall not apply to any undertaking governed by the law of a Member State which is a subsidiary or parent undertaking, where both of the following conditions are fulfilled:
Navedena obveznost ne velja za nobeno podjetje, za katero velja pravo države članice in ki je odvisno ali obvladujoče podjetje, kadar sta izpolnjena oba naslednja pogoja:
the parent undertaking is subject to the laws of a Member State; and
za obvladujoče podjetje velja zakonodaja države članice in
the payments to governments made by the undertaking are included in the consolidated report on payments to governments drawn up by that parent undertaking in accordance with Article 44.
plačila vladam, ki jih izvede podjetje, so vključena v konsolidirano poročilo o plačilih vladam, ki ga pripravi to obvladujoče podjetje v skladu s členom 44.
Content of the report
Vsebina poročila
The report shall disclose the following information in relation to activities as described in points (1) and (2) of Article 41 in respect of the relevant financial year:
V poročilu se razkrijejo naslednje informacije v zvezi z dejavnostmi iz točk (1) in (2) člena 41 za zadevno poslovno leto:
the total amount of payments made to each government;
skupni znesek opravljenih plačil posamezni vladi;
the total amount per type of payment as specified in points (5)(a) to (g) of Article 41 made to each government;
skupni znesek glede na vrsto plačila, kakor je določeno v točkah (5)(a) do (g) člena 41, opravljenega posamezni vladi;
where those payments have been attributed to a specific project, the total amount per type of payment as specified in point (5)(a) to (g) of Article 41, made for each such project and the total amount of payments for each such project.
kadar so ta plačila namenjena posameznemu projektu, skupni znesek glede na vrsto plačila, kakor je določeno v točkah (5)(a) do (g) člena 41, opravljenega za vsak tak projekt, in skupni znesek plačil za vsak tak projekt.
Payments made by the undertaking in respect of obligations imposed at entity level may be disclosed at the entity level rather than at project level.
Plačila, ki jih podjetje opravi v zvezi z obveznostmi, naloženimi na ravni subjekta, se lahko razkrijejo na ravni subjekta in ne na ravni projekta.
Where payments in kind are made to a government, they shall be reported in value and, where applicable, in volume.
Kadar se vladam plača v naravi, se v poročilu navede vrednost in, kjer je to ustrezno, obseg plačil.
Supporting notes shall be provided to explain how their value has been determined.
Priložijo se pripadajoča pojasnila o načinu določitve njihove vrednosti.
The disclosure of the payments referred to in this Article shall reflect the substance, rather than the form, of the payment or activity concerned.
Razkritje plačil iz tega člena odraža vsebino in ne toliko obliko zadevnega plačila ali dejavnosti.
Payments and activities may not be artificially split or aggregated to avoid the application of this Directive.
Plačila in dejavnosti se ne smejo umetno ločevati ali združevati z namenom izogibanja uporabi te direktive.
In the case of those Member States which have not adopted the euro, the euro threshold identified in paragraph 1 shall be converted into national currency by:
V primeru držav članic, ki niso uvedle eura, se prag v eurih iz odstavka 1 pretvori v nacionalno valuto na podlagi:
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 fixing that threshold, and
menjalnega tečaja, objavljenega v Uradnem listu Evropske unije, na dan začetka veljavnosti katere koli direktive, v kateri je ta prag določen, in
rounding to the nearest hundred.
zaokroževanja na najbližjo stotico.
Consolidated report on payments to governments
Konsolidirano poročilo o plačilih vladam
A Member State shall require any large undertaking or any public-interest entity active in the extractive industry or the logging of primary forests and governed by its national law to draw up a consolidated report on payments to governments in accordance with Articles 42 and 43 if that parent undertaking is under the obligation to prepare consolidated financial statements as laid down in Article 22(1) to (6).
Države članice od velikih podjetij ali vseh subjektov javnega interesa, ki delujejo v ekstraktivni industriji ali v sektorju izkoriščanja pragozdov in za katere velja njihovo nacionalno pravo, zahtevajo pripravo konsolidiranega poročila o plačilih vladam v skladu s členoma 42 in 43, če za to obvladujoče podjetje velja obveznost priprave konsolidiranih računovodskih izkazov v skladu s členom 22(1) do (6).
A parent undertaking is considered to be active in the extractive industry or the logging of primary forests if any of its subsidiary undertakings are active in the extractive industry or the logging of primary forests.
Šteje se, da je obvladujoče podjetje dejavno v ekstraktivni industriji ali sektorju izkoriščanja pragozdov, če je v tej industriji ali tem sektorju dejavno katero od njegovih odvisnih podjetij.
The consolidated report shall only include payments resulting from extractive operations and/or operations relating to the logging of primary forests.
Konsolidirano poročilo vključuje le plačila, ki nastanejo pri dejavnostih ekstraktivne industrije in/ali dejavnostmi v zvezi s sektorjem izkoriščanja pragozdov.
The obligation to draw up the consolidated report referred to in paragraph 1 shall not apply to:
Obveznost priprave konsolidiranega poročila iz odstavka 1 se ne uporablja za:
a parent undertaking of a small group, as defined in Article 3(5), except where any affiliated undertaking is a public-interest entity;
obvladujoče podjetje male skupine iz člena 3(5), razen kadar je katero koli od povezanih podjetij subjekt javnega interesa;
a parent undertaking of a medium-sized group, as defined in Article 3(6), except where any affiliated undertaking is a public-interest entity; and
obvladujoče podjetje srednje skupine iz člena 3(6), razen kadar je katero koli od povezanih podjetij subjekt javnega interesa, in
a parent undertaking governed by the law of a Member State which is also a subsidiary undertaking, if its own parent undertaking is governed by the law of a Member State.
obvladujoče podjetje, za katero velja pravo države članice in ki je hkrati odvisno podjetje, če za njegovo obvladujoče podjetje velja pravo države članice.
An undertaking, including a public-interest entity, need not be included in a consolidated report on payments to governments where at least one of the following conditions is fulfilled:
Podjetju, vključno s subjektom javnega interesa, ni treba biti vključeno v konsolidirano poročilo o plačilih vladi, kadar je izpolnjen vsaj eden od naslednjih pogojev:
severe long-term restrictions substantially hinder the parent undertaking in the exercise of its rights over the assets or management of that undertaking;
resne dolgoročne omejitve bistveno ovirajo obvladujoče podjetje pri uresničevanju njegovih pravic nad sredstvi ali pri upravljanju tega podjetja;
extremely rare cases where the information necessary for the preparation of the consolidated report on payments to governments in accordance with this Directive cannot be obtained without disproportionate expense or undue delay;
v izjemno redkih primerih, kadar informacij, potrebnih za pripravo konsolidiranega poročila o plačilih vladi v skladu s to direktivo, ni mogoče pridobiti brez nesorazmernih stroškov ali nepotrebnih zamud;
the shares of that undertaking are held exclusively with a view to their subsequent resale.
delnice ali deleži tega podjetja so namenjeni izključno poznejši nadaljnji prodaji.
The above exemptions shall apply only if they are also used for the purposes of the consolidated financial statements.
Navedena izvzetja veljajo le, če se uporabljajo tudi za namene konsolidiranih računovodskih izkazov.
The report referred to in Article 42 and the consolidated report referred to in Article 44 on payments to governments shall be published as laid down by the laws of each Member State in accordance with Chapter 2 of Directive 2009/101/EC.
Poročilo iz člena 42 in konsolidirano poročilo iz člena 44 o plačilih vladam se objavita, kakor je določeno v zakonodaji vsake države članice v skladu s poglavjem 2 Direktive 2009/101/ES.
Member States shall ensure that the members of the responsible bodies of an undertaking, acting within the competences assigned to them by national law, have responsibility for ensuring that, to the best of their knowledge and ability, the report on payments to governments is drawn up and published in accordance with the requirements of this Directive.
Države članice zagotovijo, da so člani pristojnih organov podjetja, ki delujejo v okviru pristojnosti, ki jim jih podeljuje nacionalno pravo, odgovorni za zagotavljanje, da se po njihovem najboljšem poznavanju in sposobnostih pripravi in objavi poročilo o plačilih vladam v skladu z zahtevami te direktive.
Equivalence criteria
Merila enakovrednosti