natgillin/translations-raw huggingface dataset:
The verifier shall document and mark as resolved, in the internal verification documentation, all misstatements or non-conformities that have been corrected by the operator or aircraft operator during the verification.
Preveritelj dokumentira in v notranji dokumentaciji o preverjanju kot odpravljene označi vse napačne navedbe in neskladnosti, ki jih je upravljavec ali operater zrakoplova odpravil med preverjanjem.
Where the operator or aircraft operator does not correct the misstatements or non-conformities communicated to them by the verifier in accordance with paragraph 1 before the verifier issues the verification report, the verifier shall request the operator or aircraft operator to explain the main causes of the non-conformity or misstatement in order to assess the impact of the non-conformities or misstatements on the reported data.
Če upravljavec ali operater zrakoplova napačnih navedb ali neskladnosti, ki mu jih preveritelj sporoči v skladu z odstavkom 1, ne odpravi, preden preveritelj izda poročilo o preverjanju, preveritelj od upravljavca ali operaterja zrakoplova zahteva, da pojasni glavne vzroke za neskladnost ali napačno navedbo, da lahko oceni vpliv neskladnosti ali napačne navedbe na sporočene podatke.
The verifier shall determine whether the uncorrected misstatements, individually or when aggregated with other misstatements, have a material effect on the total reported emissions or tonne-kilometre data.
Preveritelj določi, ali neodpravljene napačne navedbe same po sebi ali skupaj z drugimi napačnimi navedbami bistveno vplivajo na skupne sporočene podatke o emisijah ali tonskih kilometrih.
In assessing the materiality of misstatements the verifier shall consider the size and nature of the misstatement as well as the particular circumstances of their occurrence.
Pri ocenjevanju pomembnosti napačnih navedb preveritelj upošteva resnost in vrsto napačne navedbe ter okoliščine, v katerih so te nastale.
The verifier shall assess whether the uncorrected non-conformity, individually or when combined with other non-conformities, has an impact on the reported data and whether this leads to material misstatements.
Preveritelj oceni, ali neodpravljena neskladnost sama po sebi ali skupaj z drugimi neskladnostmi vpliva na sporočene podatke in ali lahko to povzroči bistveno napačne navedbe.
The verifier may consider misstatements as material even if those misstatements, individually or when aggregated with other misstatements, are below the materiality level set out in Article 23, where such consideration is justified by the size and nature of the misstatements and the particular circumstances of their occurrence.
Preveritelj lahko napačne navedbe šteje za bistvene, če je to upravičeno zaradi resnosti in vrste napačnih navedb ter okoliščin, v katerih so nastale, čeprav same po sebi ali skupaj z drugimi napačnimi navedbami ne presegajo ravni pomembnosti iz člena 23.
Materiality level
Raven pomembnosti
The materiality level shall be 5 % of the total reported emissions in the reporting period which is subject to verification, for any of the following:
Raven pomembnosti je določena na 5 % skupnih sporočenih emisij v poročevalnem obdobju, v katerem se opravlja preverjanje, za:
category A installations referred to in Article 19(2)(a) of Regulation (EU) No 601/2012 and category B installations referred to in Article 19(2)(b) of that Regulation;
naprave kategorije A iz člena 19(2)(a) Uredbe (EU) št. 601/2012 in naprave kategorije B iz člena 19(2)(b) navedene uredbe;
aircraft operators with annual emissions equal to or less than 500 kilotonnes of fossil CO2.
operaterje zrakoplova z letnimi emisijami 500 kiloton fosilnega CO2 ali manj.
The materiality level shall be 2 % of the total reported emissions in the reporting period which is subject to verification, for any of the following:
Raven pomembnosti je določena na 2 % skupnih sporočenih emisij v poročevalnem obdobju, v katerem se opravlja preverjanje, za:
category C installations referred to in Article 19(2)(c) of Regulation (EU) No 601/2012;
naprave kategorije C iz člena 19(2)(c) Uredbe (EU) št. 601/2012;
aircraft operators with annual emissions of more than 500 kilotonnes of fossil CO2.
operaterje zrakoplova z letnimi emisijami več kot 500 kiloton fosilnega CO2.
For the purposes of verifying tonne-kilometre reports of aircraft operators, the materiality level shall be 5 % of the total reported tonne-kilometre data in the reporting period which is subject to verification.
Za namene preverjanja poročil operaterjev zrakoplova o tonskih kilometrih je raven pomembnosti določena na 5 % skupnih sporočenih podatkov o tonskih kilometrih v poročevalnem obdobju, v katerem se opravlja preverjanje.
Concluding on the findings of verification
Obravnavanje ugotovitev preverjanja
When completing the verification and considering the information obtained during the verification, the verifier shall:
Preveritelj po opravljenem preverjanju in preučitvi informacij, pridobljenih med preverjanjem:
check the final data from the operator or aircraft operator, including data that have been adjusted based upon information obtained during the verification;
preveri končne podatke upravljavca ali operaterja zrakoplova, vključno s podatki, ki so bili spremenjeni na podlagi informacij, pridobljenih med preverjanjem;
review the operator’s or aircraft operator’s reasons for any differences between the final data and data previously provided;
preuči razloge, ki jih upravljavec ali operater zrakoplova navede za morebitne razlike med končnimi in predhodno predloženimi podatki;
review the outcome of the assessment to determine whether the monitoring plan approved by the competent authority, including the procedures described in that plan, has been implemented correctly;
preuči rezultat ocenjevanja, da lahko določi, ali je bil načrt monitoringa, ki ga je odobril pristojni organ, vključno s postopki, opisanimi v njem, pravilno izveden;
assess whether the verification risk is at an acceptably low level to obtain reasonable assurance;
oceni, ali je tveganje pri preverjanju sprejemljivo nizko, da lahko zagotovi zadostno zanesljivost;
ensure that sufficient evidence has been gathered to be able to give a verification opinion with reasonable assurance that the report is free from material misstatements;
poskrbi, da so bili zbrani zadostni dokazi, da lahko predloži mnenje pri preverjanju z zadostno zanesljivostjo, da poročilo ne vsebuje bistveno napačnih navedb;
ensure that the verification process is fully documented in the internal verification documentation and that a final judgment in the verification report can be given.
poskrbi, da je postopek preverjanja dokumentiran v celoti v notranji dokumentaciji o preverjanju in da v poročilu o preverjanju predloži končne ugotovitve.
Independent review
Neodvisen pregled
The verifier shall submit the internal verification documentation and the verification report to an independent reviewer prior to the issuance of the verification report.
Preveritelj pred izdajo poročila o preverjanju notranjo dokumentacijo o preverjanju in poročilo o preverjanju predloži neodvisnemu pregledovalcu.
The independent reviewer shall not have carried out any verification activities that are subject to his review.
Neodvisni pregledovalec ne sme opravljati dejavnosti preverjanja, ki jih sam pregleduje.
The scope of the independent review shall encompass the complete verification process described in this Chapter and recorded in the internal verification documentation.
Neodvisen pregled zajema celoten postopek preverjanja, ki je opisan v tem poglavju in evidentiran v notranji dokumentaciji o preverjanju.
The independent reviewer shall perform the review so as to ensure that the verification process is conducted in accordance with this Regulation, that the procedures for verification activities referred to in Article 40 have been correctly carried out, and that due professional care and judgment has been applied.
Neodvisni pregledovalec s pregledom zagotovi, da je bil postopek preverjanja opravljen v skladu s to uredbo, da so bili postopki za dejavnosti preverjanja iz člena 40 pravilno izvedeni ter da sta zagotovljeni ustrezna strokovna skrbnost in presoja.
The independent reviewer shall also assess whether the evidence gathered is sufficient to enable the verifier to issue a verification report with reasonable assurance.
Neodvisni pregledovalec oceni tudi, ali so zbrani dokazi zadostni, da lahko preveritelj izda poročilo o preverjanju z zadostno zanesljivostjo.
Where circumstances occur which may cause changes in the verification report after the review, the independent reviewer shall also review those changes and the evidence thereof.
Če nastanejo okoliščine, zaradi katerih bi bilo po pregledu treba spremeniti poročilo o preverjanju, neodvisni pregledovalec preuči tudi te spremembe in dokaze o njih.
The verifier shall properly authorise a person to authenticate the verification report based upon the conclusions of the independent reviewer and the evidence in the internal verification documentation.
Preveritelj pravilno pooblasti osebo, ki potrdi poročilo o preverjanju na podlagi ugotovitev neodvisnega pregledovalca in dokazov v notranji dokumentaciji o preverjanju.
Internal verification documentation
Notranja dokumentacija o preverjanju
The verifier shall prepare and compile internal verification documentation containing at least:
Preveritelj pripravi in zbere notranjo dokumentacijo o preverjanju, ki vsebuje vsaj:
the results of the verification activities performed;
rezultate opravljenih dejavnosti preverjanja;
the strategic analysis, risk analysis and verification plan;
strateško analizo, analizo tveganja in načrt preverjanja;
sufficient information to support the verification opinion including justifications for judgments made on whether or not the misstatements identified have material effect on the reported emissions or tonne-kilometre data.
dovolj informacij, ki potrjujejo mnenje pri preverjanju, vključno z utemeljitvijo ugotovitev, ali ugotovljene napačne navedbe bistveno vplivajo na sporočene podatke o emisijah ali tonskih kilometrih.
The internal verification documentation referred to in paragraph 1 shall be drafted in such a manner that the independent reviewer referred to in Article 25 and the national accreditation body can assess whether the verification has been performed in accordance with this Regulation.
Notranja dokumentacija o preverjanju iz odstavka 1 se pripravi tako, da lahko neodvisni pregledovalec iz člena 25 in nacionalni akreditacijski organ ocenita, ali je bilo preverjanje opravljeno v skladu s to uredbo.
After authentication of the verification report pursuant to Article 25(5), the verifier shall include results of the independent review in the internal verification documentation.
Preveritelj po potrditvi poročila o preverjanju v skladu s členom 25(5) vključi rezultate neodvisnega pregleda v notranjo dokumentacijo o preverjanju.
The verifier shall, upon request, provide the competent authority access to the internal verification documentation to facilitate an evaluation of the verification by the competent authority.
Preveritelj na zahtevo pristojnega organa omogoči dostop do notranje dokumentacije o preverjanju, da mu olajša oceno preverjanja.
Based on the information collected during the verification, the verifier shall issue a verification report to the operator or aircraft operator on each emission report or tonne kilometre report that was subject to verification.
Preveritelj na podlagi informacij, zbranih med preverjanjem, upravljavcu ali operaterju zrakoplova za vsako preverjano poročilo o emisijah ali tonskih kilometrih izda poročilo o preverjanju.
The verification report shall include at least one of the following findings:
Poročilo o preverjanju vsebuje vsaj eno od naslednjih ugotovitev:
the report is verified as satisfactory;
poročilo je potrjeno kot zadovoljivo;
the operator’s or aircraft operator’s report contains material misstatements that were not corrected before issuing the verification report;
poročilo upravljavca ali operaterja zrakoplova vsebuje bistveno napačne navedbe, ki pred izdajo poročila o preverjanju niso bile odpravljene;
the scope of verification is too limited pursuant to Article 28 and the verifier could not obtain sufficient evidence to issue a verification opinion with reasonable assurance that the report is free from material misstatements;
obseg preverjanja je premajhen v skladu s členom 28, zato preveritelj ni mogel pridobiti zadostnih dokazov, da bi izdal mnenje pri preverjanju z zadostno zanesljivostjo, da poročilo ne vsebuje bistveno napačnih navedb;
non-conformities, individually or combined with other non-conformities, provide insufficient clarity and prevent the verifier from stating with reasonable assurance that the operator’s or aircraft operator’s report is free from material misstatements.
neskladnosti same po sebi ali skupaj z drugimi neskladnostmi preprečujejo potrebno jasnost, zato preveritelj ne more z zadostno zanesljivostjo trditi, da poročilo upravljavca ali operaterja zrakoplova ne vsebuje bistveno napačnih navedb.
For the purposes of point (a) of the first subparagraph, the operator’s or aircraft operator’s report may be verified as satisfactory only where the operator’s or aircraft operator’s report is free from material misstatements.
Za namene točke (a) prvega pododstavka se lahko poročilo upravljavca ali operaterja zrakoplova kot zadovoljivo potrdi samo, če ne vsebuje bistveno napačnih navedb.
The operator or aircraft operator shall submit the verification report to the competent authority together with the operator’s or aircraft operator’s report concerned.
Upravljavec ali operater zrakoplova pristojnemu organu predloži poročilo o preverjanju skupaj z zadevnim poročilom upravljavca ali operaterja zrakoplova.
The verification report shall at least contain the following elements:
Poročilo o preverjanju vsebuje vsaj naslednje elemente:
the name of the operator or aircraft operator that was subject to verification;
ime preverjanega upravljavca ali operaterja zrakoplova;
the objectives of the verification;
cilje preverjanja;
the scope of the verification;
obseg preverjanja;
a reference to the operator’s or aircraft operator’s report that has been verified;
sklic na preverjano poročilo upravljavca ali operaterja zrakoplova;
the criteria used to verify the operator’s or aircraft operator’s report, including the permit, where applicable, and versions of the monitoring plan approved by the competent authority as well as the period of validity for each monitoring plan;
merila, na podlagi katerih je bilo poročilo upravljavca ali operaterja zrakoplova preverjeno, po potrebi vključno z dovoljenjem in različicami načrta monitoringa, ki jih je odobril pristojni organ, ter veljavnostjo posameznega načrta monitoringa;
aggregated emissions or tonne-kilometres per activity referred to in Annex I of Directive 2003/87/EC and per installation or aircraft operator;
skupne emisije ali tonske kilometre na dejavnost iz Priloge I k Direktivi 2003/87/ES in na napravo ali operaterja zrakoplova;
the reporting period subject to verification;
poročevalno obdobje, v katerem se je preverjanje opravljalo;
the responsibilities of the operator or aircraft operator, the competent authority and the verifier;
odgovornosti upravljavca ali operaterja zrakoplova, pristojnega organa in preveritelja;
the verification opinion statement;
izjavo o mnenju pri preverjanju;
a description of any identified misstatements and non-conformities that were not corrected before the issuance of the verification report;
opis morebitnih ugotovljenih napačnih navedb in neskladnosti, ki niso bile odpravljene pred izdajo poročila o preverjanju;
the dates on which site visits were carried out and by whom;
datume opravljenih obiskov na kraju samem in osebe, ki so jih opravile;
information on whether any site visits were waived as well as the reasons for waiving these site visits;
informacije o tem, ali so bili obiski na kraju samem opuščeni, in razloge za njihovo opustitev;
any issues of non-compliance with Regulation (EU) No 601/2012, which have become apparent during the verification;
morebitne neskladnosti z Uredbo (EU) št. 601/2012, ki so bile ugotovljene med preverjanjem;
where approval by the competent authority cannot be obtained in time for the method used to complete the data gap pursuant to the last subparagraph of Article 18(1), a confirmation whether the method used is conservative and whether it does or does not lead to material misstatements;
če pri pristojnem organu ni mogoče pravočasno pridobiti odobritve metode, ki se je uporabila za dopolnitev podatkovne vrzeli v skladu z zadnjim pododstavkom člena 18(1), potrdilo, da je uporabljena metoda konservativna in da povzroča oziroma ne povzroča bistveno napačnih navedb;
where the verifier has observed changes to the capacity, activity level and operation of the installation, which might have an impact on the installation’s allocation of emission allowances and which have not been reported to the competent authority by 31 December of the reporting period in accordance with Article 24(1) of Decision 2011/278/EU, a description of those changes and related remarks;
če preveritelj ugotovi spremembe zmogljivosti, ravni dejavnosti in delovanja naprave, ki bi lahko vplivale na dodelitev pravic do emisije napravi in niso bile sporočene pristojnemu organu do 31. decembra v poročevalnem obdobju v skladu s členom 24(1) Sklepa 2011/278/EU, opis teh sprememb in povezane opombe;
where applicable, recommendations for improvements;
če je primerno, priporočila za izboljšanje;
the names of the EU ETS lead auditor, the independent reviewer and, where applicable, the EU ETS auditor and the technical expert that were involved in the verification of the operator’s or aircraft operator’s report;
imena EU ETS vodilnega presojevalca, neodvisnega pregledovalca ter po potrebi EU ETS presojevalca in tehničnega strokovnjaka, ki so sodelovali pri preverjanju poročila upravljavca ali operaterja zrakoplova;
the date and signature by an authorised person on behalf of the verifier, including his name.
datum in podpis pooblaščene osebe v imenu preveritelja, vključno z njegovim imenom.
The verifier shall describe the misstatements and non-conformities in sufficient detail in the verification report to allow the operator or aircraft operator as well as the competent authority to understand the following:
Preveritelj v poročilu o preverjanju opiše napačne navedbe in neskladnosti dovolj podrobno, da lahko upravljavec ali operater zrakoplova in pristojni organ razumeta:
the size and nature of the misstatement or non-conformity;
resnost in vrsto napačne navedbe ali neskladnosti;
why the misstatement has material effect, or not;
zakaj ima napačna navedba bistveni vpliv oziroma ga nima;
to which element of the operator’s or aircraft operator’s report the misstatement or to what element of the monitoring plan the non-conformity refers to.
na kateri element poročila upravljavca ali operaterja zrakoplova se nanaša napačna navedba ali na kateri element načrta monitoringa se nanaša neskladnost.
Where a Member State requires the verifier to submit information on the verification process in addition to the elements described in paragraph 3 and that information is not necessary to understand the verification opinion, the operator or aircraft operator may, for efficiency reasons, submit that additional information to the competent authority separately from the verification report at an alternative date, but no later than 15 May of the same year.
Če država članica od preveritelja poleg elementov iz odstavka 3 zahteva dodatne informacije o postopku preverjanja, ki niso nujne za razumevanje mnenja pri preverjanju, lahko upravljavec ali operater zrakoplova zaradi učinkovitosti te dodatne informacije predloži pristojnemu organu ločeno od poročila o preverjanju na drug dan, vendar najpozneje do 15. maja istega leta.
Limitation of scope
Omejenost obsega
The verifier may conclude that the scope of the verification referred to in Article 27(1)(c) is too limited in any of the following situations:
Preveritelj lahko določi, da je obseg preverjanja iz člena 27(1)(c) premajhen v vseh naslednjih primerih:
data are missing that prevent a verifier from obtaining the evidence required to reduce the verification risk to the level needed to obtain reasonable level of assurance;
manjkajo podatki, zaradi česar preveritelj ne more pridobiti dokazov, ki so potrebni za zmanjšanje tveganja pri preverjanju na raven, na kateri bi bila zagotovljena zadostna zanesljivost;
the monitoring plan is not approved by the competent authority;
načrta monitoringa ni odobril pristojni organ;
the monitoring plan does not provide sufficient scope or clarity to conclude on the verification;
načrt monitoringa ni dovolj obsežen ali jasen, da bi se lahko sprejeli sklepi v zvezi s preverjanjem;
the operator or aircraft operator has failed to make sufficient information available to enable the verifier to carry out the verification.
upravljavec ali operater zrakoplova ni predložil zadostnih informacij, na podlagi katerih bi preveritelj lahko opravil preverjanje.
Addressing outstanding non-material non-conformities
Obravnava neodpravljenih nebistvenih neskladnosti
The verifier shall assess whether the operator or aircraft operator has corrected the non-conformities indicated in the verification report related to the previous monitoring period according to the requirements on the operator referred to in Article 69(4) of Regulation (EU) No 601/2012, where relevant.
Preveritelj oceni, ali je upravljavec ali operater zrakoplova odpravil neskladnosti iz poročila o preverjanju, ki se nanaša na predhodno obdobje monitoringa, v skladu z zahtevami za upravljavca iz člena 69(4) Uredbe (EU) št. 601/2012.
Where the operator or aircraft operator has not corrected those non-conformities, pursuant to Article 69(4) of Regulation (EU) No 601/2012, the verifier shall consider whether the omission increases or may increase the risk of misstatements.
Če upravljavec ali operater zrakoplova teh neskladnosti ni odpravil v skladu s členom 69(4) Uredbe (EU) št. 601/2012, preveritelj preuči, ali ta opustitev povečuje oziroma bi lahko povečala tveganje napačnih navedb.
The verifier shall report in the verification report whether those non-conformities have been resolved by the operator or aircraft operator.
Preveritelj v poročilu o preverjanju navede, ali je upravljavec ali operater zrakoplova te neskladnosti odpravil.
The verifier shall record in the internal verification documentation details of when and how identified non-conformities are resolved by the operator or aircraft operator during the verification.
Preveritelj med preverjanjem v notranji dokumentaciji o preverjanju navede vse podrobnosti o tem, kdaj in kako je upravljavec ali operater zrakoplova odpravil ugotovljene neskladnosti.
Improvement of the monitoring and reporting process
Izboljšanje postopka monitoringa in poročanja
Where the verifier has identified areas for improvement in the operator’s or aircraft operator’s performance related to points (a) to (d) of this paragraph, it shall include in the verification report recommendations for improvement related to the operator’s or aircraft operator’s performance on those points:
Če preveritelj opredeli področja delovanja upravljavca ali operaterja zrakoplova iz točk (a) do (d) tega odstavka, ki jih je mogoče izboljšati, v poročilo o preverjanju vključi priporočila za izboljšanje, ki se nanašajo na delovanje upravljavca ali operaterja zrakoplova na naslednjih področjih:
the operator’s or aircraft operator’s risk assessment;
ocena tveganja upravljavca ali operaterja zrakoplova;
the development, documentation, implementation and maintenance of data flow activities and control activities as well as the evaluation of the control system;
razvoj, dokumentiranje, opravljanje in vzdrževanje dejavnosti pretoka podatkov in nadzornih dejavnosti ter ocena nadzornega sistema;