natgillin/translations-raw huggingface dataset:
However, where a parent undertaking is not preparing consolidated financial statements for the group, Member States should be allowed to take steps they deem necessary to require that such an undertaking be classified as a larger undertaking by determining its size and resulting category on a consolidated or aggregated basis.
Kadar obvladujoče podjetje ne pripravlja konsolidiranih računovodskih izkazov za skupino, pa bi morale države članice imeti možnost, da sprejmejo ukrepe, ki se jim zdijo potrebni, da bi zahtevale, da se takšno podjetje uvrsti med večja podjetja, tako da se na konsolidirani ali združeni osnovi določi njegova velikost in pripadajoča kategorija.
Where a Member State applies one or more of the optional exemptions for micro-undertakings, micro-undertakings should also be defined by reference to balance sheet total, net turnover and the average number of employees during the financial year.
Kadar država članica uporablja eno ali več neobveznih izvzetij za mikro podjetja, bi morala biti mikro podjetja opredeljena na podlagi enakih meril velikosti.
Member States should not be obliged to define separate categories for medium-sized and large undertakings in their national legislation if medium-sized undertakings are subject to the same requirements as large undertakings.
Države članice ne bi smele biti zavezane, da v svoji nacionalni zakonodaji opredelijo ločene kategorije za srednja in velika podjetja, če za srednja podjetja veljajo enake zahteve kot za velika podjetja.
Micro-undertakings have limited resources with which to comply with demanding regulatory requirements.
Mikro podjetja imajo omejene vire, ki jih lahko uporabijo za izpolnjevanje strogih regulativnih zahtev.
Where no specific rules are in place for micro-undertakings, the rules applying to small undertakings apply to them.
Kadar za mikro podjetja ni posebnih pravil, se zanje uporabljajo enaka pravila kot za mala podjetja.
Those rules place on them administrative burdens which are disproportionate to their size and are, therefore, relatively more onerous for micro-undertakings as compared to other small undertakings.
Ta pravila pomenijo upravno breme, ki je nesorazmerno z njihovo velikostjo in je zato relativno bolj zahtevno za mikro podjetja v primerjavi z drugimi malimi podjetji.
Therefore, it should be possible for Member States to exempt micro-undertakings from certain obligations applying to small undertakings that would impose excessive administrative burdens on them.
Zato bi bilo treba predvideti možnost za države članice, da se mikro podjetja izvzamejo iz nekaterih obveznosti, ki veljajo za mala podjetja in bi lahko zanje pomenile nepotrebno veliko upravno breme.
However, micro-undertakings should still be subject to any national obligation to keep records showing their business transactions and financial position.
Vseeno pa bi morale za mikro podjetja še naprej veljati vse nacionalne obveznosti vodenja evidence poslovnih transakcij in finančnega stanja.
Moreover, investment undertakings and financial holding undertakings should be excluded from the benefits of simplifications applicable to micro-undertakings.
Poleg tega bi bilo treba naložbena podjetja in finančne holdinge izključiti iz ugodnosti poenostavitev, ki so jih deležna mikro podjetja.
Member States should take into account the specific conditions and needs of their own markets when making a decision about whether or how to implement a distinct regime for micro-undertakings within the context of this Directive.
Države članice bi morale pri odločanju, ali in kako bodo uveljavile drugačno ureditev za mikro podjetja v okviru te direktive, upoštevati konkreten položaj in potrebe svojih trgov.
Publication of financial statements can be burdensome for micro-undertakings.
Objava računovodskih izkazov lahko za mikro podjetja pomeni breme.
At the same time, Member States need to ensure compliance with this Directive.
Hkrati morajo države članice zagotoviti skladnost s to direktivo.
Accordingly, Member States making use of the exemptions for micro-undertakings provided for in this Directive should be allowed to exempt micro-undertakings from a general publication requirement, provided that balance sheet information is duly filed, in accordance with national law, with at least one designated competent authority and that the information is forwarded to the business register, so that a copy should be obtainable upon application.
Zato bi moralo biti državam članicam, ki uporabljajo izvzetja za mikro podjetja na podlagi te direktive, dovoljeno, da mikro podjetja izvzamejo iz splošne zahteve objavljanja, pod pogojem, da so podatki o bilanci stanja v skladu z nacionalnim pravom ustrezno predloženi vsaj pri enem imenovanem pristojnem organu in so podatki posredovani v poslovni register, tako da bi bilo na zahtevo mogoče prejeti kopijo.
In such cases, the obligation laid down in this Directive to publish any accounting document in accordance with Article 3(5) of Directive 2009/101/EC of the European Parliament and of the Council of 16 September 2009 on coordination of safeguards which, for the protection of the interests of members and third parties, are required by Member States of companies within the meaning of the second paragraph of Article 48 of the Treaty, with a view to making such safeguards equivalent [6], should not apply.
V takih primerih se ne bi smela uporabljati obveznost iz člena 30 te direktive, tj. obveznost objave katerega koli računovodskega dokumenta v skladu s členom 3(5) Direktive 2009/101/ES Evropskega parlamenta in Sveta z dne 16. septembra 2009 o uskladitvi zaščitnih ukrepov za varovanje interesov družbenikov in tretjih oseb, ki jih države članice zahtevajo od gospodarskih družb v skladu z drugim pododstavkom člena 48 Pogodbe, zato da se oblikujejo zaščitni ukrepi z enakim učinkom v vsej Skupnosti [6].
To ensure the disclosure of comparable and equivalent information, recognition and measurement principles should include the going concern, the prudence, and the accrual bases.
Za zagotovitev razkritja primerljivih in enakovrednih informacij bi morala načela pripoznavanja in merjenja vključevati časovno neomejenost poslovanja, preudarnost in podlago nastanka poslovnega dogodka.
Set-offs between asset and liability items and income and expense items should not be allowed and components of assets and liabilities should be valued separately.
Poboti med postavkami sredstev in obveznosti ter postavkami prihodkov in odhodkov ne bi smeli biti dovoljeni, sestavine postavk sredstev in obveznosti pa bi se morale valorizirati ločeno.
In specific cases, however, Member States should be allowed to permit or require undertakings to perform set-offs between asset and liability items and income and expense items.
Vendar bi državam članicam v posebnih primerih moralo biti dovoljeno, da podjetjem dovolijo ali od njih zahtevajo pobote med postavkami sredstev in obveznosti ter postavkami prihodkov in odhodkov.
The presentation of items in financial statements should have regard to the economic reality or commercial substance of the underlying transaction or arrangement.
Prikaz postavk v računovodskih izkazih bi moral upoštevati gospodarsko stvarnost ali tržno vsebino osnovne transakcije ali dogovora.
Member States should, however, be allowed to exempt undertakings from applying that principle.
Države članice bi morale imeti možnost, da podjetja izvzamejo iz uporabe navedenega načela.
The principle of materiality should govern recognition, measurement, presentation, disclosure and consolidation in financial statements.
Načelo bistvenosti bi moralo urejati pripoznavanje, merjenje, prikaz, razkritje in konsolidacijo v računovodskih izkazih.
According to the principle of materiality, information that is considered immaterial may, for instance, be aggregated in the financial statements.
V skladu z načelom bistvenosti se lahko na primer podatki, ki veljajo za nebistvene, v računovodskih izkazih združijo.
However, while a single item might be considered to be immaterial, immaterial items of a similar nature might be considered material when taken as a whole.
Vendar medtem ko ena postavka morda velja za nebistveno, lahko nebistvene postavke podobne narave skupaj štejejo za bistvene.
Member States should be allowed to limit the mandatory application of the principle of materiality to presentation and disclosure.
Države članice bi morale imeti možnost, da obvezno uporabo načela bistvenosti omejijo na prikaz in razkritje.
The principle of materiality should not affect any national obligation to keep complete records showing business transactions and financial position.
Načelo bistvenosti ne bi smelo vplivati na nobeno nacionalno obveznost vodenja celotne evidence transakcij in finančnega stanja.
Items recognised in annual financial statements should be measured on the basis of the principle of purchase price or production cost to ensure the reliability of information contained in financial statements.
Postavke, pripoznane v letnih računovodskih izkazih, bi se morale meriti na podlagi načela nakupne cene ali proizvodnih stroškov, da bi se zagotovila zanesljivost informacij v računovodskih izkazih.
However, Member States should be allowed to permit or require undertakings to revalue fixed assets in order that more relevant information may be provided to the users of financial statements.
Vendar bi državam članicam moralo biti dovoljeno, da podjetjem dovolijo ali od njih zahtevajo revaloriziranje stalnih sredstev, da bi se uporabnikom računovodskih izkazov lahko zagotovile ustreznejše informacije.
The need for comparability of financial information throughout the Union makes it necessary to require Member States to allow a system of fair value accounting for certain financial instruments.
Zaradi potrebe po primerljivosti finančnih informacij po vsej Uniji je od držav članic treba zahtevati, da za nekatere finančne instrumente dovolijo računovodenje po pošteni vrednosti.
Furthermore, systems of fair value accounting provide information that can be of more relevance to the users of financial statements than purchase price or production cost-based information.
Poleg tega računovodenje po pošteni vrednosti zagotavlja informacije, ki so za uporabnike računovodskih izkazov lahko bolj relevantne od informacij na podlagi nakupne cene ali proizvodnih stroškov.
Accordingly, Member States should permit the adoption of a fair value system of accounting by all undertakings or classes of undertaking, other than micro-undertakings making use of the exemptions provided for in this Directive, in respect of both annual and consolidated financial statements or, if a Member State so chooses, in respect of consolidated financial statements only.
Države članice bi torej morale dovoliti, da bi vsa podjetja ali kategorije podjetij, razen mikropodjetij, ki uporabljajo izvzetja na podlagi te direktive, uvedle računovodenje po pošteni vrednosti v zvezi z letnimi in konsolidiranimi računovodskimi izkazi ali, če tako odloči država članica, izključno v zvezi s konsolidiranimi računovodskimi izkazi.
Furthermore, Member States should be allowed to permit or require fair value accounting for assets other than financial instruments.
Poleg tega bi države članice morale imeti možnost, da dovolijo ali zahtevajo računovodenje po pošteni vrednosti za sredstva, ki niso finančni instrumenti.
A limited number of layouts for the balance sheet is necessary to allow users of financial statements to better compare the financial position of undertakings within the Union.
Omejeno število členitev bilance stanja je potrebno, da bi lahko uporabniki računovodskih izkazov bolje primerjali finančno stanje podjetij znotraj Unije.
Member States should require the use of one layout for the balance sheet and should be allowed to offer a choice from amongst permitted layouts.
Države članice bi morale zahtevati uporabo ene členitve za bilanco stanja, omogočeno pa bi jim moralo biti, da ponudijo izbiro med dovoljenimi členitvami.
However, Member States should be able to permit or require undertakings to modify the layout and present a balance sheet distinguishing between current and non-current items.
Vendar bi države članice morale imeti možnost, da podjetjem dovolijo ali od njih zahtevajo spremembo členitve in predložitev bilance stanja, ki razlikuje med kratkoročnimi in nekratkoročnimi postavkami.
A profit and loss account layout showing the nature of expenses and a profit and loss account layout showing the function of expenses should be permitted.
Dovoljena bi morala biti členitev izkaza poslovnega izida, ki prikazuje naravo odhodkov, ter členitev izkaza poslovnega izida, ki prikazuje funkcijo odhodkov.
Member States should require the use of one layout for the profit and loss account and should be allowed to offer a choice from amongst permitted layouts.
Države članice bi morale zahtevati uporabo ene členitve izkaza poslovnega izida, omogočeno pa bi jim moralo biti, da ponudijo izbiro med dovoljenimi členitvami.
Member States should also be able to allow undertakings to present a statement of performance instead of a profit and loss account prepared in accordance with one of the permitted layouts.
Države članice bi morale imeti tudi možnost, da podjetjem dovolijo, da namesto izkaza poslovnega izida, pripravljenega v skladu z eno od dovoljenih členitev, predložijo izjavo o uspešnosti poslovanja.
Simplifications of the required layouts may be made available for small and medium-sized undertakings.
Za mala in srednja podjetja se lahko pripravijo poenostavitve zahtevanih členitev.
However, Member States should be allowed to restrict layouts of the balance sheet and profit and loss account if necessary for the electronic filing of financial statements.
Vendar bi države članice morale imeti možnost, da omejijo členitve bilance stanja in izkaza poslovnega izida, če je to potrebno zaradi elektronske predložitve računovodskih izkazov.
For comparability reasons, a common framework for recognition, measurement and presentation of, inter alia, value adjustments, goodwill, provisions, stocks of goods and fungible assets, and income and expenditure of exceptional size or incidence should be provided.
Zaradi primerljivosti bi bilo treba predvideti skupni okvir za pripoznavanje, merjenje in prikazovanje med drugim popravkov vrednosti, dobrega imena, rezervacij, zalog blaga in zamenljivih sredstev ter prihodkov in odhodkov izjemnega obsega ali pomena.
The recognition and measurement of some items in financial statements are based on estimates, judgements and models rather than exact depictions.
Pripoznavanje in merjenje nekaterih postavk v računovodskih izkazih temeljita na ocenah, presojah in modelih in ne na natančnih prikazih.
As a result of the uncertainties inherent in business activities, certain items in financial statements cannot be measured precisely but can only be estimated.
Zaradi negotovosti, ki so del poslovnega delovanja, nekaterih postavk v računovodskih izkazih ni mogoče natančno izmeriti, temveč se lahko le ocenijo.
Estimation involves judgements based on the latest available reliable information.
Ocena vključuje presoje, ki temeljijo na najnovejših razpoložljivih zanesljivih informacijah.
The use of estimates is an essential part of the preparation of financial statements.
Uporaba ocen je bistveni del priprave računovodskih izkazov.
This is especially true in the case of provisions, which by their nature are more uncertain than most other items in the balance sheet.
To velja zlasti pri rezervacijah, ki so po svoji naravi bolj negotove kot večina drugih postavk v bilanci stanja.
Estimates should be based on a prudent judgement of the management of the undertaking and calculated on an objective basis, supplemented by experience of similar transactions and, in some cases, even reports from independent experts.
Ocene bi morale temeljiti na preudarni presoji vodstva podjetja in biti izračunane na objektivni podlagi, dopolnjevati pa bi jih morale izkušnje s podobnimi transakcijami, v nekaterih primerih pa tudi poročila neodvisnih strokovnjakov.
The evidence considered should include any additional evidence provided by events after the balance-sheet date.
Med obravnavanimi dokazi bi morali biti vključeni vsi dodatni dokazi, ki izhajajo iz dogodkov po dnevu bilance stanja.
The information presented in the balance sheet and in the profit and loss account should be supplemented by disclosures by way of notes to the financial statements.
Informacije, prikazane v bilanci stanja ter v izkazu poslovnega izida, bi morale biti dopolnjene z razkritji v pojasnilih k računovodskim izkazom.
Users of financial statements typically have a limited need for supplementary information from small undertakings, and it can be costly for small undertakings to collate that supplementary information.
Uporabniki računovodskih izkazov imajo običajno omejene potrebe po dodatnih informacijah malih podjetij, zbiranje dodatnih informacij pa lahko za mala podjetja povzroči visoke stroške.
A limited disclosure regime for small undertakings is, therefore, justified.
Omejen obseg razkritij za mala podjetja je torej upravičen.
However, where a micro- or small undertaking considers that it is beneficial to provide additional disclosures of the types required of medium-sized and large undertakings, or other disclosures not provided for in this Directive, it should not be prevented from doing so.
Kadar pa mikro ali malo podjetje meni, da je koristno zagotoviti dodatna razkritja vrst, ki se zahtevajo za srednja in velika podjetja, ali druga razkritja, ki niso določena v tej direktivi, se mu tega ne bi smelo preprečiti.
Disclosure in respect of accounting policies is one of the key elements of the notes to the financial statements.
Razkritje glede računovodskih splošnih pravil je eden od ključnih elementov pojasnil k računovodskim izkazom.
Such disclosure should include, in particular, the measurement bases applied to various items, a statement on the conformity of those accounting policies with the going concern concept and any significant changes to the accounting policies adopted.
Takšna razkritja bi morala vključevati zlasti podlage za merjenje, ki se uporablja za različne postavke, izjavo o skladnosti teh računovodskih usmeritev s konceptom časovne neomejenosti poslovanja ter morebitne bistvene spremembe sprejetih računovodskih usmeritev.
Users of financial statements prepared by medium-sized and large undertakings typically have more sophisticated needs.
Uporabniki računovodskih izkazov srednjih in velikih podjetij so praviloma zahtevnejši.
Therefore, further disclosures should be provided in certain areas.
Zato bi bilo treba za nekatera področja zagotoviti dodatna razkritja.
Exemption from certain disclosure obligations is justified where such disclosure would be prejudicial to certain persons or to the undertaking.
Izvzetje iz nekaterih obveznosti razkritij je utemeljeno, kadar bi tako razkritje škodovalo nekaterim osebam ali podjetju.
The management report and the consolidated management report are important elements of financial reporting.
Poslovno poročilo in konsolidirano poslovno poročilo sta pomembna elementa računovodskega poročanja.
A fair review of the development of the business and of its position should be provided, in a manner consistent with the size and complexity of the business.
Zagotoviti bi bilo treba pošten prikaz razvoja poslovanja in njegovega stanja, ki je v skladu z velikostjo in kompleksnostjo poslovanja.
The information should not be restricted to the financial aspects of the undertaking's business, and there should be an analysis of environmental and social aspects of the business necessary for an understanding of the undertaking's development, performance or position.
Informacije ne bi smele biti omejene na finančne vidike poslovanja podjetja in bi morale vsebovati analizo okoljskih in družbenih vidikov poslovanja, ki so potrebni za razumevanje razvoja, uspešnosti ali stanja podjetja.
In cases where the consolidated management report and the parent undertaking management report are presented in a single report, it may be appropriate to give greater emphasis to those matters which are significant to the undertakings included in the consolidation taken as a whole.
V primerih, kadar sta konsolidirano poslovno poročilo in poslovno poročilo obvladujočega podjetja prikazana v enem samem poročilu, je morda ustrezno večji poudarek nameniti zadevam, ki so pomembne za podjetja, vključena v konsolidacijo kot celoto.
However, having regard to the potential burden placed on small and medium-sized undertakings, it is appropriate to provide that Member States may choose to waive the obligation to provide non-financial information in the management report of such undertakings.
Vendar je ob upoštevanju morebitne obremenitve malih in srednjih podjetij primerno državam članicam omogočiti, da opustijo obveznost zagotavljanja nefinančnih informacij v poslovnem poročilu takih podjetij.
Member States should have the possibility of exempting small undertakings from the obligation to draw up a management report provided that such undertakings include, in the notes to the financial statements, the data concerning the acquisition of own shares referred to in Article 24(2) of Directive 2012/30/EU of the European Parliament and of the Council of 25 October 2012 on coordination of safeguards which, for the protection of the interests of members and others, are required by Member States of companies within the meaning of the second paragraph of Article 54 of the Treaty on the Functioning of the European Union, in respect of the formation of public limited liability companies and the maintenance and alteration of their capital, with a view to making such safeguards equivalent [7].
Države članice bi morale imeti možnost, da mala podjetja izvzamejo iz obveznosti priprave poslovnega poročila, pod pogojem, da taka podjetja v pojasnila k računovodskim izkazom vključijo podatke o pridobitvi lastnih delnic v skladu s členom 24(2) Direktive 2012/30/EU Evropskega parlamenta in Sveta z dne 25. oktobra 2012 o uskladitvi zaščitnih ukrepov za varovanje interesov družbenikov in tretjih oseb, ki jih države članice zahtevajo od gospodarskih družb v pomenu drugega odstavka člena 54 Pogodbe o delovanju Evropske unije, glede ustanavljanja delniških družb ter ohranjanja in spreminjanja njihovega kapitala, zato da se oblikujejo zaščitni ukrepi z enakim učinkom v vsej Skupnosti [7].
Given that listed undertakings can have a prominent role in the economies in which they operate, the provisions of this Directive concerning the corporate governance statement should apply to undertakings whose transferable securities are admitted to trading on a regulated market.
Ker imajo lahko podjetja, ki kotirajo na borzi, pomembno vlogo v gospodarstvih, v katerih poslujejo, bi se določbe glede izjave o upravljanju podjetja iz te direktive morale uporabljati za podjetja, katerih prenosljivi vrednostni papirji so sprejeti v trgovanje na reguliranem trgu.
Many undertakings own other undertakings and the aim of coordinating the legislation governing consolidated financial statements is to protect the interests subsisting in companies with share capital.
Mnoga podjetja imajo v lasti druga podjetja, cilj usklajevanja zakonodaje, ki ureja konsolidirane računovodske izkaze, pa je zavarovati interese, ki obstajajo v družbah z delniškim kapitalom.
Consolidated financial statements should be drawn up so that financial information concerning such undertakings may be conveyed to members and third parties.
Konsolidirani računovodski izkazi bi morali biti pripravljeni, da se finančne informacije o takih podjetjih lahko sporočijo družbenikom in tretjim osebam.
National law governing consolidated financial statements should therefore be coordinated in order to achieve the objectives of comparability and equivalence in the information which undertakings should publish within the Union.
Nacionalno pravo, ki ureja konsolidirane računovodske izkaze, bi zato moralo biti usklajeno, da bi lahko dosegli primerljivost in enakovrednost informacij, ki bi jih morala objavljati podjetja v Uniji.