natgillin/translations-raw huggingface dataset:
on the adequacy of the competent authorities of the United States of America pursuant to Directive 2006/43/EC of the European Parliament and of the Council
o ustreznosti pristojnih organov Združenih držav Amerike v skladu z Direktivo 2006/43/ES Evropskega parlamenta in Sveta
(notified under document C(2013) 3402)
(notificirano pod dokumentarno številko C(2013) 3402)
In accordance with Article 47(1) and Article 53 of Directive 2006/43/EC, in case of inspections or investigations of statutory auditors or audit firms, competent authorities of Member States may allow the transfer of audit working papers or other documents held by statutory auditors or audit firms to the competent authorities of a third country only if those authorities have been declared adequate by the Commission and there are reciprocal working arrangements between them and the competent authorities of the Member States concerned.
V skladu s členom 47(1) in členom 53 Direktive 2006/43/ES lahko pristojni organi držav članic v primeru inšpekcij ali preiskav dovolijo predložitev revizijskih delovnih papirjev ali drugih dokumentov, ki jih posedujejo zakoniti revizorji ali revizijska podjetja, pristojnim organom tretje države samo, če je Komisija te organe priznala za ustrezne ter če med njimi in pristojnimi organi zadevnih držav članic obstajajo vzajemni delovni dogovori.
It therefore needs to be determined which competent authorities of third countries are adequate for the purpose of the transfer of audit working papers or other documents held by statutory auditors or audit firms to the competent authorities of a third country.
Zato je treba določiti, kateri pristojni organi tretjih držav so ustrezni za namen predložitve revizijskih delovnih papirjev ali drugih dokumentov, ki jih posedujejo zakoniti revizorji ali revizijska podjetja, pristojnim organom tretje države.
Accordingly, any such transfer by the competent authorities of Member States should be made solely for the purpose of the exercise of the competences of public oversight, external quality assurance and investigations of auditors and audit firms by the competent authorities of the third country concerned.
V skladu s tem bi bilo treba vsako tako predložitev s strani pristojnih organov držav članic opraviti zgolj za namen izvajanja pristojnosti javnega nadzora, zunanjega zagotavljanja kakovosti ter preiskav revizorjev in revizijskih podjetij s strani pristojnih organov zadevne tretje države.
Member States should ensure that the bilateral working arrangements which allow the transfer of audit working papers or other documents held by statutory auditors or audit firms between their competent authorities and the competent authorities of the United States of America contain appropriate safeguards with regard to the protection of personal data as well as the protection of professional secrets and sensitive commercial information related to the companies whose financial statements are audited as well as the auditors of such companies comprised in such papers.
Države članice bi morale zagotoviti, da dvostranski dogovori o sodelovanju, ki omogočajo medsebojne predložitve revizijskih delovnih papirjev ali drugih dokumentov, ki jih posedujejo zakoniti revizorji ali revizijska podjetja, med njihovimi pristojnimi organi in pristojnimi organi Združenih držav Amerike vsebujejo ustrezna varovala glede varovanja osebnih podatkov in zaščite poslovnih skrivnosti ter občutljivih poslovnih informacij iz teh dokumentov, povezanih tako z družbami, katerih finančni izkazi so revidirani, kot revizorji teh družb.
The persons employed or formerly employed by the competent authorities of the third country that receive the information should be subject to obligations of professional secrecy.
Za osebe, ki so ali so bile zaposlene pri pristojnih organih tretje države, ki so prejemniki podatkov, bi morale veljati dolžnosti varovanja poslovne skrivnosti.
Without prejudice to Article 47(4) of Directive 2006/43/EC, Member States should ensure that, for the purpose of public oversight, quality assurance and investigations of auditors and audit firms, contacts between the auditors or audit firms of the Member States and the competent authorities of the United States of America take place via the competent authorities of the Member State concerned.
Brez poseganja v člen 47(4) Direktive 2006/43/ES bi morale države članice zagotoviti, da za namene javnega nadzora, zagotavljanja kakovosti ter preiskav revizorjev in revizijskih podjetij stiki med revizorji ali revizijskimi podjetji držav članic ter pristojnimi organi Združenih držav Amerike potekajo prek pristojnih organov zadevne države članice.
Member States may allow that cooperation with the competent authorities of the United States of America takes place under the form of joint inspections or through observers without inspection or investigation powers and without access to the confidential audit working papers or to other documents held by statutory auditors or audit firms.
Države članice lahko dovolijo, da sodelovanje s pristojnimi organi Združenih držav Amerike poteka v obliki skupnih inšpekcijskih pregledov ali pa prek opazovalcev, ki za inšpekcijske preglede in preiskovanje niso pooblaščeni ter nimajo dostopa do zaupnih revizijskih delovnih papirjev in drugih dokumentov, ki jih posedujejo zakoniti revizorji ali revizijska podjetja.
Such cooperation should always take place under the conditions set out in Article 47(2) of Directive 2006/43/EC and in this Decision, in particular as regards the need to respect sovereignty, confidentiality and reciprocity.
Tovrstno sodelovanje bi moralo vedno potekati pod pogoji iz člena 47(2) Direktive 2006/43/ES ter tega sklepa, zlasti glede potrebe po upoštevanju suverenosti, zaupnosti in recipročnosti.
Member States should ensure that any joint inspections carried out in the Union by their competent authorities and the competent authorities of the United States of America under Article 47 of Directive 2006/43/EC should be under the leadership of the competent authority of the Member State concerned.
Države članice bi morale zagotoviti, da vsi skupni inšpekcijski pregledi, ki jih njihovi pristojni organi in pristojni organi Združenih držav Amerike na podlagi člena 47 Direktive 2006/43/ES izvajajo v Uniji, potekajo pod vodstvom pristojnega organa zadevne države članice.
Accordingly, where a transfer of audit working papers or other documents held by statutory auditors or audit firms to the competent authorities of the United States of America involves the disclosure of personal data, it should always be carried out in accordance with Directive 95/46/EC.
Kadar predložitev revizijskih delovnih papirjev ali drugih dokumentov, ki jih posedujejo zakoniti revizorji ali revizijska podjetja, pristojnim organom Združenih držav Amerike vključuje razkritje osebnih podatkov, bi bilo treba pri taki predložitvi vedno upoštevati Direktivo 95/46/ES.
Member States should ensure appropriate safeguards with regard to the protection of personal data transferred, in particular through binding agreements in accordance with Chapter IV of Directive 95/46/EC between their competent authorities and the competent authorities of the United States, and that the competent authorities of the United States would not further disclose personal data comprised in transferred audit working papers or other documents held by statutory auditors or audit firms without the prior agreement of the competent authorities of the Member States concerned.
Države članice bi morale poskrbeti za ustrezno zaščito posredovanih osebnih podatkov, zlasti z zavezujočimi dogovori v skladu s poglavjem IV Direktive 95/46/ES med svojimi pristojnimi organi in pristojnimi organi Združenih držav Amerike, ter zagotoviti, da slednji ne bodo nadalje razkrivali osebnih podatkov iz prenesenih revizijskih delovnih papirjev ali drugih dokumentov, ki jih posedujejo zakoniti revizorji ali revizijska podjetja, brez predhodnega soglasja pristojnih organov zadevnih držav članic.
The adequacy of competent authorities of a third country should be assessed in the light of the cooperation requirements set out in Article 36 of Directive 2006/43/EC or essentially equivalent functional results.
Ustreznost pristojnih organov tretje države bi bilo treba oceniti glede na zahteve o sodelovanju iz člena 36 Direktive 2006/43/ES ali enake reprezentativne rezultate.
In particular, the adequacy should be assessed in the light of the competences exercised by the competent authorities of the United States of America, the safeguards against breaching professional secrecy and confidentiality rules implemented by them and their ability under their laws and regulations to cooperate with the competent authorities of Member States.
Zlasti bi bilo treba ustreznost oceniti glede na pristojnosti pristojnih organov Združenih držav Amerike, ukrepe za zaščito pred kršitvami pravil o zaupnosti in poslovni skrivnosti, ki jih ti izvajajo, ter njihovo sposobnost sodelovanja s pristojnimi organi držav članic, ki jo urejajo njihovi zakoni in drugi predpisi.
As auditors and audit firms of companies of the Union which have issued securities in the United States of America, or which form part of a group issuing statutory consolidated accounts in that country are regulated by the laws of the United States of America, it should be decided whether the competent authorities of Member States may transfer audit working papers or other documents held by statutory auditors or audit firms to the competent authorities of the United States of America solely for the purposes of the exercise of their competences of public oversight, external quality assurance and investigations of auditors and audit firms.
Ker revizorje in revizijska podjetja družb Unije, ki so izdale vrednostne papirje v Združenih državah Amerike oziroma so del skupine, ki v navedenih državah izdaja obvezne konsolidirane računovodske izkaze, urejajo zakoni Združenih držav Amerike, bi bilo treba odločiti, ali lahko pristojni organi držav članic revizijske delovne papirje ali druge dokumente, ki jih posedujejo zakoniti revizorji ali revizijska podjetja, predložijo pristojnim organom Združenih držav Amerike zgolj za namene izvajanja njihovih pristojnosti javnega nadzora, zunanjega zagotavljanja kakovosti ter preiskav revizorjev in revizijskih podjetij.
Adequacy assessments for the purposes of Article 47 of Directive 2006/43/EC have been carried out with respect to the competent authorities of the United States of America.
Za pristojne organe Združenih držav Amerike so se opravile ocene ustreznosti za namene člena 47 Direktive 2006/43/ES.
Adequacy decisions in respect of the authorities of the United States of America should be taken on the basis of those assessments.
Na podlagi teh ocen bi bilo treba sprejeti odločitve glede ustreznosti v zvezi z organi Združenih držav Amerike.
The Securities and Exchange Commission of the United States of America has competence in investigating auditors and audit firms; this Decision should only cover the competences of the Securities and Exchange Commission of the United States of America to investigate auditors and audit firms.
Komisija za vrednostne papirje in borzo Združenih držav Amerike (Securities and Exchange Commission of the United States of America) je pristojna za preiskave revizorjev in revizijskih podjetij; ta sklep bi moral zajemati samo pristojnosti Komisije za vrednostne papirje in borzo Združenih držav Amerike za preiskave revizorjev in revizijskih podjetij.
The Securities and Exchange Commission of the United States of America implements adequate safeguards banning and sanctioning disclosure by its current and former employees of confidential information to any third person or authority.
Komisija za vrednostne papirje in borzo Združenih držav Amerike izvaja ustrezne zaščitne ukrepe, ki prepovedujejo in kaznujejo razkrivanje zaupnih informacij kateri koli tretji osebi ali organu s strani sedanjih ali nekdanjih zaposlenih.
It would use the transferred audit working or other documents held by statutory auditors or audit firms papers solely for purposes related to investigations of auditors and audit firms.
Predložene revizijske delovne papirje ali druge dokumente, ki jih posedujejo zakoniti revizorji ali revizijska podjetja, bi uporabila zgolj za namene, povezane s preiskavo revizorjev in revizijskih podjetij.
Under the laws and regulations of the United States of America, the Securities and Exchange Commission has the ability to transfer audit working papers or other documents held by United States auditors or audit firms which relate to investigations it may perform on such auditors and audit firms to the competent authorities of any Member State.
V skladu z zakoni in drugimi predpisi Združenih držav Amerike lahko Komisija za vrednostne papirje in borzo Združenih držav Amerike revizijske delovne papirje ali druge dokumente, ki jih posedujejo revizorji ali revizijska podjetja Združenih držav in se nanašajo na morebitne preiskave takšnih revizorjev ali revizijskih podjetij, predloži pristojnim organom katere koli države članice.
On this basis, the Securities and Exchange Commission of the United States of America should be declared adequate for the purpose of Article 47(1) of Directive 2006/43/EC.
Na podlagi tega bi bilo treba Komisijo za vrednostne papirje in borzo Združenih držav Amerike priznati kot ustrezno za namene člena 47(1) Direktive 2006/43/ES.
It implements adequate safeguards banning and sanctioning disclosure by its current and former employees of confidential information to any third person or authority.
Izvaja ustrezne zaščitne ukrepe, ki prepovedujejo in kaznujejo razkrivanje zaupnih informacij kateri koli tretji osebi ali organu s strani sedanjih in nekdanjih zaposlenih.
Under the laws and regulations of the United States of America, it may transfer audit working papers or other documents held by United States auditors or audit firms to the competent authorities of any Member State.
V skladu z zakoni in drugimi predpisi Združenih držav Amerike lahko revizijske delovne papirje ali druge dokumente, ki jih posedujejo revizorji ali revizijska podjetja Združenih držav, predloži pristojnim organom katere koli države članice.
On this basis, the Public Company Accounting Oversight Board of the United States of America should be declared adequate for the purpose of Article 47(1) of Directive 2006/43/EC.
Na podlagi tega bi bilo treba Odbor za nadzor računovodstva v javnih družbah Združenih držav Amerike priznati za ustreznega za namene člena 47(1) Direktive 2006/43/ES.
This Decision should be without prejudice to the cooperation arrangements referred to in Article 25(4) of Directive 2004/109/EC of the European Parliament and of the Council of 15 December 2004 on the harmonisation of transparency requirements in relation to information about issuers whose securities are admitted to trading on a regulated market and amending Directive 2001/34/EC [3].
Ta sklep ne bi smel vplivati na dogovore o sodelovanju iz člena 25(4) Direktive 2004/109/ES Evropskega parlamenta in Sveta z dne 15. decembra 2004 o uskladitvi zahtev v zvezi s preglednostjo informacij o izdajateljih, katerih vrednostni papirji so sprejeti v trgovanje na reguliranem trgu, in o spremembah Direktive 2001/34/ES [3].
As this Decision is taken in the context of Commission Implementing Decision 2013/281/EU [4] on the equivalence of the public oversight, quality assurance, investigation and penalty system for auditors and audit entities of the United States of America, it should not pre-empt any final equivalence decisions that the Commission may adopt pursuant to Article 46(2) of Directive 2006/43/EC.
Ker je ta sklep sprejet v okviru Izvedbenega sklepa Komisije 2013/281/EU [4] o enakovrednosti sistema javnega nadzora, zagotavljanja kakovosti, preiskav in kazni za revizorje in revizijske subjekte Združenih držav Amerike, ne bi smel določati vnaprej nobene dokončne odločitve o enakovrednosti, ki jo Komisija lahko sprejme na podlagi člena 46(2) Direktive 2006/43/ES.
The ultimate objective of cooperation with the United States of America in audit oversight is to reach mutual reliance on each other’s oversight systems where transfers of audit working papers or other documents held by statutory auditors or audit firms would be exceptional.
Končni cilj sodelovanja z Združenimi državami Amerike na področju nadzora revizorjev je doseči vzajemno zaupanje v sisteme nadzora različnih držav, tako da bi bili prenosi revizijskih delovnih papirjev ter drugih dokumentov, ki jih posedujejo zakoniti revizorji ali revizijska podjetja, izjema.
The mutual reliance would be based on the equivalence of the Union and the United States’ auditor oversight systems.
Vzajemno zaupanje bi temeljilo na enakovrednosti sistemov nadzora revizorjev Unije in Združenih držav Amerike.
The Public Company Accounting Oversight Board of the United States of America intends to evaluate further the auditor oversight systems of the Member States before deciding to rely on the oversight performed by their competent authorities.
Odbor za nadzor računovodstva v javnih družbah Združenih držav Amerike namerava nadalje oceniti sisteme nadzora revizorjev v državah članicah, preden se odloči, da se bo zanesel na nadzor, ki ga izvajajo njihovi pristojni organi.
Therefore, the mechanism of cooperation between the competent authorities of the Member States and the Public Company Accounting Oversight Board of the United States of America and the Securities and Exchange Commission of the United States of America should be reviewed to assess the progress made towards reaching mutual reliance on each other’s oversight systems.
Tako bi bilo treba pregledati mehanizem za sodelovanje med pristojnimi organi držav članic ter Odborom za nadzor računovodstva v javnih družbah Združenih držav Amerike in Komisijo za vrednostne papirje in borzo Združenih držav Amerike, da se oceni napredek pri doseganju medsebojnega zanašanja na sisteme nadzora drug drugega.
For those reasons, this Decision should be applicable for a limited period of time.
Iz teh razlogov bi se moral ta sklep uporabljati za omejeno časovno obdobje.
The Public Company Accounting Oversight Board of the United States of America and the Securities and Exchange Commission of the United States of America shall be considered adequate for the purpose of Article 47(1) of Directive 2006/43/EC.
Odbor za nadzor računovodstva v javnih družbah Združenih držav Amerike in Komisija za vrednostne papirje in borzo Združenih držav Amerike se štejeta kot ustrezna za namene člena 47(1) Direktive 2006/43/ES.
In case of inspections or investigations of statutory auditors or audit firms any transfer of audit working papers or other documents held by statutory auditors or audit firms shall be either subject to prior approval by the competent authority of the Member State concerned, or it shall be carried out by the competent authority of the Member State concerned.
V primeru inšpekcij ali preiskav zakonitih revizorjev ali revizijskih podjetij vsak prenos revizijskih delovnih papirjev ali drugih dokumentov, ki jih posedujejo zakoniti revizorji ali revizijska podjetja, predhodno odobri pristojni organ zadevne države članice ali ga opravi pristojni organ zadevne države članice.
Where audit working papers or other documents held by statutory auditors or audit firms are exclusively held by a statutory auditor or audit firm registered in a Member State other than the Member State where the group auditor is registered and whose competent authority has received a request from any of the authorities referred to in Article 1, such papers or documents shall be transferred to the competent authority of the third country concerned only if the competent authority of the first Member State has given its express agreement to the transfer.
Kadar so revizijski delovni papirji ali drugi dokumenti, ki jih posedujejo zakoniti revizorji ali revizijska podjetja, v izključni lasti zakonitega revizorja ali revizijskega podjetja, registriranega v državi članici, ki ni država članica, v kateri je registriran revizor skupine in katere pristojni organ je prejel prošnjo katerega koli organa iz člena 1, se taki papirji ali dokumenti predložijo pristojnemu organu zadevne tretje države samo, če se pristojni organ prve države članice izrecno strinja s prenosom.
Member States shall ensure that the bilateral working arrangements which allow the transfer of audit working papers or other documents held by statutory auditors or audit firms between their competent authorities and the competent authorities of the United States of America contain appropriate safeguards with regard to the protection of personal data as well as the protection of professional secrets and sensitive commercial information related to the companies whose financial statements are audited as well as the auditors of such companies comprised in such papers.
Države članice zagotovijo, da dvostranski dogovori o sodelovanju, ki omogočajo medsebojne predložitve revizijskih delovnih papirjev ali drugih dokumentov, ki jih posedujejo zakoniti revizorji ali revizijska podjetja, med njihovimi pristojnimi organi in pristojnimi organi Združenih držav Amerike, vsebujejo ustrezna varovala glede varovanja osebnih podatkov in zaščite poslovnih skrivnosti ter občutljivih poslovnih informacij iz teh dokumentov, povezanih tako z družbami, katerih finančni izkazi so revidirani, kot revizorji teh družb.
Without prejudice to Article 47(4) of Directive 2006/43/EC, Member States shall ensure that, for the purpose of public oversight, quality assurance and investigations of auditors and audit firms, the bilateral working arrangements which allow the transfer of audit working papers or other documents held by statutory auditors or audit firms between their competent authorities and the competent authorities of the United States of America provide that contacts between the auditors or audit firms of the Member States and the competent authorities of the United States of America take place via the competent authorities of the Member State concerned.
Brez poseganja v člen 47(4) Direktive 2006/43/ES države članice zagotovijo, da za namene javnega nadzora, zagotavljanja kakovosti ter preiskav revizorjev in revizijskih podjetij dvostranski dogovori o sodelovanju, ki omogočajo medsebojne predložitve revizijskih delovnih papirjev oziroma drugih dokumentov, ki jih posedujejo zakoniti revizorji ali revizijska podjetja, med njihovimi pristojnimi organi in pristojnimi organi Združenih držav Amerike, določajo, da stiki med revizorji ali revizijskimi podjetji držav članic ter pristojnimi organi Združenih držav Amerike potekajo prek pristojnih organov zadevne države članice.
They shall ensure that any joint inspections carried out by their competent authorities and the competent authorities of the United States of America on the territory of Member States in accordance with Article 47 of Directive 2006/43/EC shall, as a general rule, be under the leadership of the competent authority of the Member State concerned.
Države članice zagotovijo, da vsi skupni inšpekcijski pregledi, ki jih njihovi pristojni organi in pristojni organi Združenih držav Amerike na podlagi člena 47 Direktive 2006/43/ES izvajajo na ozemlju držav članic, praviloma potekajo pod vodstvom pristojnega organa zadevne države članice.
Member States shall ensure that any bilateral working arrangements between their competent authorities and the competent authorities of the United States of America comply with the conditions for cooperation set out in this Article.
Države članice zagotovijo, da vsi dvostranski dogovori o sodelovanju med njihovimi pristojnimi organi ter pristojnimi organi Združenih držav Amerike izpolnjujejo pogoje za sodelovanje iz tega sklepa.
This Decision shall apply from 1 August 2013 to 31 July 2016.
Ta sklep se uporablja od 1. avgusta 2013 do 31. julija 2016.
Done at Brussels, 11 June 2013.
V Bruslju, 11. junija 2013