natgillin/translations-raw huggingface dataset:
Accordingly, to provide certainty for such users in this regard, Member States should not permit or require micro-entities using any of the exemptions available to them under this Directive to use the fair valuation basis in drawing up their accounts.
Da bi takim uporabnikom glede tega zagotovile gotovost, države članice mikrosubjektom, ki uporabljajo katero koli izmed oprostitev, ki so jim na voljo v tej direktivi, ne bi smele dovoliti ali od njih zahtevati, da pri pripravi svojih izkazov za podlago uporabljajo pošteno vrednotenje.
Micro-entities that wish or need to use fair value will still be able to do so by using other regimes under this Directive where a Member State permits or requires such use.
Mikrosubjekti, ki želijo ali morajo uporabiti pošteno vrednost, bodo to lahko še vedno storili z uporabo drugih ureditev iz te direktive, če država članica tako uporabo dovoljuje ali zahteva.
When making decisions about how or whether to implement a micro-entity regime within the scope of Directive 78/660/EEC, Member States should ensure that micro-entities that are to be consolidated under Council Directive 83/349/EEC [6] on consolidated accounts avail themselves of accounting data detailed enough for that purpose and that exemptions in this Directive are without prejudice to the obligation to prepare consolidated accounts in accordance with Directive 83/349/EEC.
Države članice bi morale pri odločanju o tem, kako in ali bodo sploh uvedle ureditev za mikrosubjekte iz področja uporabe Direktive 78/660/EGS, zagotoviti, da mikrosubjekti, ki se bodo konsolidirali v skladu z Direktivo Sveta 83/349/EGS [6] o konsolidiranih računovodskih izkazih, uporabijo računovodske podatke, ki so dovolj podrobni za ta namen, ter da oprostitve iz te direktive ne posegajo v obveznost, da se pripravijo konsolidirani računovodski izkazi v skladu z Direktivo 83/349/EGS.
Since the objective of this Directive, namely to reduce the administrative burden for micro-entities, cannot be sufficiently achieved by the Member States, and can therefore by reason of its effect be better achieved at Union level, the Union may adopt measures in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty on European Union.
Ker cilja te direktive, in sicer zmanjšanja upravne obremenitve mikrosubjektov, države članice ne morejo zadovoljivo doseči in ker se ta cilj zaradi njegovega učinka lažje doseže na ravni Unije, lahko Unija sprejme ukrepe v skladu z načelom subsidiarnosti iz člena 5 Pogodbe o Evropski uniji.
In accordance with the principle of proportionality, as set out in that Article, this Directive does not go beyond what is necessary to achieve that objective.
V skladu z načelom sorazmernosti iz navedenega člena ta direktiva ne presega tistega, kar je potrebno za dosego navedenega cilja.
Directive 78/660/EEC should therefore be amended accordingly,
Direktivo 78/660/EGS bi bilo zato treba ustrezno spremeniti –
Directive 78/660/EEC is hereby amended as follows:
Direktiva 78/660/EGS se spremeni, kot sledi:
"Article 1a
„Člen 1a
Member States may provide for exemptions from certain obligations under this Directive in accordance with paragraphs 2 and 3 in respect of companies which on their balance sheet dates do not exceed the limits of two of the three following criteria (micro-entities):
Države članice lahko določijo, da so družbe, ki na dan svoje bilance stanja ne presegajo omejitev dveh od naslednjih treh meril (mikrosubjekti), v skladu z odstavkoma 2 in 3 izvzete od določenih obveznosti iz te direktive:
balance sheet total: EUR 350000;
bilančna vsota: 350000 EUR;
net turnover: EUR 700000;
čisti prihodki od prodaje: 700000 EUR;
average number of employees during the financial year: 10.
povprečno število zaposlenih v poslovnem letu: 10.
Member States may exempt companies referred to in paragraph 1 from any or all of the following obligations:
Države članice lahko družbe iz odstavka 1 izvzamejo od katere ali vseh naslednjih obveznosti:
the obligation to present 'Prepayments and accrued income' and 'Accruals and deferred income' in accordance with Articles 18 and 21;
obveznosti, da v skladu s členoma 18 in 21 predložijo ‚Aktivne časovne razmejitve‘ in ‚Pasivne časovne razmejitve‘;
where a Member State makes use of the option in point (a) of this paragraph, it may permit those companies, only in respect of other charges as referred to in point (b)(vi) of paragraph 3, to depart from Article 31(1)(d) with regard to the recognition of 'Prepayments and accrued income' and 'Accruals and deferred income', provided that this fact is disclosed in the notes on the accounts or, in accordance with point (c) of this paragraph, at the foot of the balance sheet;
če država članica izkoristi možnost iz točke (a) tega odstavka, lahko tem družbam samo glede drugih stroškov iz točke (b)(vi) odstavka 3 dovoli izjemo od člena 31(1)(d) glede upoštevanja ‚Aktivnih časovnih razmejitev‘ in ‚Pasivnih časovnih razmejitev‘, če je to dejstvo razkrito v pojasnilih k računovodskim izkazom ali v skladu s točko (c) tega odstavka na koncu bilance stanja;
the obligation to draw up notes on the accounts in accordance with Articles 43 to 45, provided that the information required by Article 14 and point (13) of Article 43(1) of this Directive and Article 22(2) of Directive 77/91/EEC is disclosed at the foot of the balance sheet;
obveznosti, da sestavijo pojasnila k računovodskemu izkazu v skladu s členi 43 do 45, če so zahtevane informacije iz člena 14 in točke 13 člena 43(1) te direktive in člena 22(2) Direktive 77/91/EGS navedeni na koncu bilance stanja;
the obligation to prepare an annual report in accordance with Article 46 of this Directive, provided that the information required by Article 22(2) of Directive 77/91/EEC is disclosed in the notes on the accounts or, in accordance with point (c) of this paragraph, at the foot of the balance sheet;
obveznosti, da pripravijo letno poročilo v skladu s členom 46 te direktive, če so zahtevani podatki iz člena 22(2) Direktive 77/91/EGS navedeni v pojasnilih k računovodskim izkazom ali v skladu s točko (c) tega odstavka na koncu bilance stanja;
the obligation to publish annual accounts in accordance with Articles 47 to 50a, provided that the balance sheet information contained therein is duly filed, in accordance with national law, with at least one competent authority designated by the Member State concerned.
obveznosti, da objavijo letni računovodski izkaz v skladu s členi 47 do 50a, če se v njem vsebovani podatki o bilanci stanja v skladu z nacionalnim pravom sporočijo vsaj enemu pristojnemu organu, ki ga imenuje zadevna država članica.
Whenever the competent authority is not the central register, commercial register or companies register, as referred to in Article 3(1) of Directive 2009/101/EC, the competent authority is required to provide the register with the information filed.
Če pristojni organ ni centralni register, trgovinski register ali register podjetij, kakor je navedeno v členu 3(1) Direktive 2009/101/ES, mora pristojni organ o letnem računovodskem izkazu uradno obvestiti tak register.
Member States may permit companies referred to in paragraph 1:
Države članice lahko dovolijo družbam iz odstavka 1, da:
to draw up only an abridged balance sheet showing separately at least those items preceded by letters in Articles 9 or 10, where applicable.
sestavijo skrajšano bilanco stanja, v kateri so posebej prikazane vsaj tiste postavke, ki so v členu 9 ali 10 navedene za črkami, če je to ustrezno.
In cases where point (a) of paragraph 2 applies, items E under 'Assets' and D under 'Liabilities' in Article 9 or items E and K in Article 10 shall be excluded from the balance sheet;
Če se uporabi točka (a) odstavka 2, se postavka E pod ‚Sredstva‘ in postavka D pod ‚Obveznosti‘ iz člena 9 ali postavki E in K iz člena 10 ne vključita v bilanco stanja;
to draw up only an abridged profit and loss account showing separately at least the following items, where applicable:
sestavijo skrajšan izkaz poslovnega izida, v katerem so posebej prikazane vsaj naslednje postavke, če je to ustrezno:
net turnover;
čisti prihodki od prodaje;
other income;
drugi prihodki;
cost of raw materials and consumables;
stroški surovin in potrošnega materiala;
value adjustments;
popravki vrednosti;
other charges;
drugi stroški;
tax;
davki;
profit or loss.
dobiček ali izguba.
Member States shall not permit or require the application of Section 7a to any micro-entity making use of any of the exemptions provided for in paragraphs 2 and 3.
Države članice ne dovolijo uporabe oddelka 7a nobenemu mikrosubjektu, ki uveljavlja katero izmed izjem od določb odstavkov 2 in 3, niti tega od nobenega takšnega mikrosubjekta ne zahtevajo.
In respect of companies referred to in paragraph 1, annual accounts drawn up in accordance with paragraphs 2, 3 and 4 shall be regarded as giving the true and fair view required by Article 2(3), and consequently Article 2(4) and (5) shall not apply to such accounts.
Za družbe iz odstavka 1 velja, da letni računovodski izkaz, sestavljen v skladu z odstavki 2, 3 in 4 prikazuje resnično in pošteno sliko v skladu z odstavkom 3 člena 2 in zato se za takšne računovodske izkaze ne uporabljata odstavka 4 in 5 istega člena.
Where on its balance sheet date a company exceeds or ceases to exceed the limits of two of the three criteria set out in paragraph 1, that fact shall affect the application of the derogation provided for in paragraphs 2, 3 and 4 only if it occurs in both the current and the preceding financial year.
Če družba na dan svoje bilance stanja preseže ali preneha presegati omejitve dveh od treh meril iz odstavka 1, to dejstvo na uporabo izjeme, kot je določena v odstavkih 2, 3 in 4, vpliva le, če se pojavi tako v tekočem kot v preteklem poslovnem letu.
In the case of those Member States which have not adopted the euro, the amount in national currency equivalent to the amounts specified in paragraph 1 shall be that obtained by applying the exchange rate published in the Official Journal of the European Union on the date of the entry into force of any Directive setting those amounts.
V državah članicah, ki niso uvedle eura, se znesek v nacionalni valuti, ki ustreza zneskom iz odstavka 1, izračuna po menjalnem tečaju, objavljenem v Uradnem listu Evropske unije na dan začetka veljavnosti katere koli direktive, ki določa te zneske.
The balance sheet total referred to in point (a) of paragraph 1 shall consist either of the assets referred to in items A to E under 'Assets' in Article 9 or the assets referred to in items A to E in Article 10.
Bilančno vsoto iz točke (a) odstavka 1 sestavljajo bodisi sredstva iz postavk A do E pod ‚Sredstva‘ iz člena 9 bodisi sredstva iz postavk A do E iz člena 10.
If point (a) of paragraph 2 applies, the balance sheet total referred to in point (a) of paragraph 1 shall consist either of the assets referred to in items A to D under 'Assets' in Article 9 or the assets referred to in items A to D in Article 10.
Če se uporabi točka (a) odstavka 2, bilančno vsoto iz točke (a) odstavka 1 sestavljajo bodisi sredstva iz postavk A do D pod ‚Sredstva‘ iz člena 9 bodisi sredstva iz postavk A do D iz člena 10.
By way of derogation from Article 4(1) and (2), Member States may prescribe special layouts for the annual accounts of investment companies and of financial holding companies provided that those layouts give a view of these companies equivalent to that provided for in Article 2(3).
Ne glede na določbe člena 4(1) in (2), lahko države članice predpišejo posebne načrte za letne računovodske izkaze investicijskih družb in finančnih holding družb, če ti načrti prikazujejo sliko teh družb, enakovredno tisti, ki je predvidena v členu 2(3).
Member States shall not make available the exemptions set out in Article 1a in respect of investment companies or financial holding companies.";
Države članice ne dovolijo uporabe izjem, navedenih v členu 1a, za investicijske družbe ali finančne holding družbe.“;
Article 53a is replaced by the following:
člen 53a se nadomesti z naslednjim:
"Article 53a
„Člen 53a
Member States shall not make the exemptions set out in Articles 1a, 11 and 27, points (7a) and (7b) of Article 43(1) and Articles 46, 47 and 51 available in respect of companies whose securities are admitted to trading on a regulated market within the meaning of point (14) of Article 4(1) of Directive 2004/39/EC.".
Države članice družbam, katerih vrednostni papirji so sprejeti v trgovanje na reguliranem trgu v smislu točke 14 člena 4(1) Direktive 2004/39/ES, ne dovolijo uporabe izjem, navedenih v členih 1a, 11 in 27, točkah 7a in 7b člena 43(1) ter členih 46, 47 in 51.“
Member States shall bring into force the laws, regulations and administrative provisions necessary to comply with this Directive if and when they decide to make use of any option provided for in Article 1a of Directive 78/660/EEC, taking into account in particular the situation at national level regarding the number of companies covered by the size criteria laid down in paragraph 1 of that Article.
Države članice sprejmejo zakone in druge predpise, potrebne za uskladitev s to direktivo, če in ko se odločijo uporabiti možnost iz člena 1a Direktive 78/660/EGS, pri čemer zlasti upoštevajo nacionalne razmere glede števila družb, za katera se uporabljajo merila glede velikosti iz odstavka 1 navedenega člena.
Member States shall communicate to the Commission the text of the main provisions of national law which they adopt in the field covered by this Directive.
Države članice Komisiji sporočijo besedila temeljnih določb nacionalnih predpisov, ki jih sprejmejo na področju, ki ga ureja ta direktiva.
Not later than 10 April 2017 the Commission shall submit to the European Parliament, the Council and the European Economic and Social Committee a report on the situation of micro-entities taking account in particular of the situation at national level regarding the number of companies covered by the size criteria and the reduction of administrative burdens resulting from the exemption from the publication requirement.
Najpozneje do 10. aprila 2017 Komisija predloži Evropskemu parlamentu, Svetu in Evropskemu ekonomsko-socialnemu odboru poročilo o stanju mikrosubjektov, zlasti ob upoštevanju stanja na nacionalni ravni glede števila družb, ki so zajete z merilom velikosti, ter zmanjšanja upravnega bremena kot rezultat oprostitev od obveznosti objavljanja.
OJ C 317, 23.12.2009, p. 67.
UL C 317, 23.12.2009, str. 67.
Position of the European Parliament of 10 March 2010 (OJ C 349 E, 22.12.2010, p. 111) and position of the Council at first reading of 12 September 2011 (OJ C 337 E, 18.11.2011, p. 1).
Stališče Evropskega parlamenta z dne 10. marca 2010 (UL C 349E, 22.12.2010, str. 111) in stališče Sveta v prvi obravnavi z dne 12. septembra 2011 (UL C 337 E, 18.11.2011, str. 1).
Position of the European Parliament of 13 December 2011 (not yet published in the Official Journal) and decision of the Council of 21 February 2012.
Stališče Evropskega parlamenta z dne 13. decembra 2011 (še ni objavljeno v Uradnem listu) in odločitev Sveta z dne 21. februarja 2012.
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 54 of the Treaty, with a view to making such safeguards equivalent (OJ L 258, 1.10.2009, p. 11).Editorial note: The title of Directive 2009/101/EC has been adjusted to take account of the renumbering of the articles of the Treaty establishing the European Community, in accordance with Article 5 of the Treaty of Lisbon; the original reference was to the second paragraph of Article 48 of the Treaty.
Direktiva 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 54 Pogodbe, zato da se oblikujejo zaščitni ukrepi z enakim učinkom (UL L 258, 1.10.2009, str. 11).Redakcijska opomba: Naslov Direktive 2009/101/ES je bil prilagojen zaradi upoštevanja preštevilčenja členov Pogodbe o ustanovitvi Evropske skupnosti, v skladu s členom 5 Lizbonske pogodbe; prvotno napotilo se je nanašalo na drugi odstavek člena 48 Pogodbe.
Second Council Directive 77/91/EEC of 13 December 1976 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, 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 (OJ L 26, 31.1.1977, p. 1).Editorial note: The title of Directive 77/91/EEC has been adjusted to take account of the renumbering of the articles of the Treaty establishing the European Community, in accordance with Article 12 of the Treaty of Amsterdam and Article 5 of the Treaty of Lisbon; the original reference was to the second paragraph of Article 58 of the Treaty.
Druga direktiva Sveta 77/91/EGS z dne 13. decembra 1976 o uskladitvi zaščitnih ukrepov za varovanje interesov družbenikov in tretjih oseb, ki jih države članice zahtevajo od gospodarskih družb v skladu z drugim odstavkom člena 54 Pogodbe glede ustanavljanja delniških družb ter ohranjanja in spreminjanja njihovega kapitala, zato da se oblikujejo zaščitni ukrepi z enakim učinkom v vsej Skupnosti (UL L 26, 31.1.1977, str. 1).Redakcijska opomba: Naslov Direktive 77/91/EGS je bil prilagojen zaradi upoštevanja preštevilčenja členov Pogodbe o ustanovitvi Evropske skupnosti, v skladu s členom 12 Amsterdamske pogodbe in členom 5 Lizbonske pogodbe; prvotno napotilo se je nanašalo na drugi odstavek člena 58 Pogodbe.
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 54 of the Treaty, with a view to making such safeguards equivalent (OJ L 258, 1.10.2009, p. 11).Editorial note: The title of Directive 2009/101/EC has been adjusted to take account of the renumbering of the articles of the Treaty establishing the European Community, in accordance with Article 5 of the Treaty of Lisbon; the original reference was to the second paragraph of Article 48 of the Treaty.";
Direktiva 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 odstavkom člena 54 Pogodbe, zato da se oblikujejo zaščitni ukrepi z enakim učinkom v vsej Skupnosti (UL L 258, 1.10.2009, str. 11).Redakcijska opomba: Naslov Direktive 2009/101/ES je bil prilagojen zaradi upoštevanja preštevilčenja členov Pogodbe o ustanovitvi Evropske skupnosti, v skladu s členom 5 Lizbonske pogodbe; prvotno napotilo se je nanašalo na drugi odstavek člena 48 Pogodbe.“;
Commission Directive 2012/7/EU
Direktiva Komisije 2012/7/EU
of 2 March 2012
z dne 2. marca 2012
amending, for the purpose of adaptation to technical progress, part III of Annex II to Directive 2009/48/EC of the European Parliament and of the Council relating to toy safety
o spremembi dela III Priloge II k Direktivi 2009/48/ES Evropskega parlamenta in Sveta v zvezi z varnostjo igrač zaradi prilagoditve tehničnemu napredku
Having regard to Directive 2009/48/EC of the European Parliament and of the Council of 18 June 2009 on the safety of toys [1], and in particular Article 46.1 (b) thereof,
ob upoštevanju Direktive 2009/48/ES Evropskega parlamenta in Sveta z dne 18. junija 2009 o varnosti igrač [1] in zlasti člena 46.1(b) Direktive,
Directive 2009/48 sets limit values for cadmium, based on the recommendations of the Dutch National Institute for Public Health and the Environment (RIVM) made in the 2008 report entitled "Chemicals in Toys. A general methodology for assessment of chemical safety of toys with a focus on elements".
Direktiva 2009/48 določa mejne vrednosti za kadmij, ki temeljijo na priporočilih nizozemskega Nacionalnega inštituta za javno zdravje in okolje (RIVM) iz poročila iz leta 2008 z naslovom „Kemikalije v igračah. Splošna metodologija za ocenjevanje kemične varnosti igrač s poudarkom na elementih“.
The RIVM recommendations are based on the assumption that exposure of children to chemicals in toys may not exceed a certain level, called “tolerable daily intake”.
Priporočila RIVM temeljijo na predpostavki, da izpostavljenost otrok kemikalijam v igračah ne sme presegati določene ravni, poimenovane „dopusten dnevni vnos“.
The Scientific Committee on Toxicity, Ecotoxicity and the Environment (CSTEE) recommended in its 2004 report that a maximum of 10 % of the tolerable daily intake may be allocated to toys.
Znanstveni odbor za toksičnost, ekotoksičnost in okolje (CSTEE) je v svojem poročilu iz leta 2004 priporočil, da se za igrače določi največ 10 % dopustnega dnevnega vnosa.
However, for cadmium and other chemical substances which are particularly toxic, the recommended allocation should not exceed 5 % of the tolerable daily intake, in order to ensure that only traces that are compatible with good manufacturing practice will be present
Za kadmij in druge kemične snovi, ki so še zlasti toksične, pa priporočena količina ne sme preseči 5 % dopustnega dnevnega vnosa za zagotovitev prisotnosti zgolj sledi, združljivih z dobro proizvodno prakso.
According to the RIVM recommendations, the maximum percentage of the tolerable daily intake should be multiplied by the weight of a child, estimated at 7.5 kg, and divided by the quantity of toy material ingested, in order to obtain the limit values for the chemical substances listed in Directive 2009/48/EC.
V skladu s priporočili RIVM je treba za pridobitev mejnih vrednosti za kemične snovi iz Direktive 2009/48/ES največji odstotek dopustnega dnevnega vnosa pomnožiti s težo otroka, ki je ocenjena na 7,5 kg, in deliti s količino zaužitega materiala igrač.
In order to define possible exposure scenarios to chemical substances, the quantity of toy material ingested was estimated by the RIVM at 8 mg per day for scraped-off toy material, 100 mg for brittle toy material and 400 mg for liquid or sticky toy material.
Za opredelitev možnih scenarijev izpostavljenosti kemičnim snovem je RIVM za količino zaužitega materiala igrač določil 8 mg na dan za material, postrgan s površine igrače, 100 mg za lomljiv material igrač in 400 mg za tekoč ali lepljiv material igrač.
Those ingestion limits were supported by the Scientific Committee on Health and Environmental Risks (SCHER) in its opinion entitled "Risks from organic CMR substances in toys" adopted on the 18 May 2010.
Znanstveni odbor za zdravstvena in okoljska tveganja (SCHER) je v svojem mnenju z naslovom „Tveganja organskih snovi CMR v igračah“ z dne 18. maja 2010 navedene vrednosti podprl.
By applying 5 % of the tolerable daily intake, multiplied by the weight of the child and divided by the quantity of toy material ingested, the following limit values for cadmium were established: 23 mg/kg for scrapped-off material, 1.9 mg/kg for dry material and 0.5 mg/kg for liquid material.
Potem ko je bila vrednost, ki ustreza 5 % dopustnega dnevnega vnosa, pomnožena s težo otroka in deljena s količino zaužitega materiala igrač, so bile za kadmij določene naslednje mejne vrednosti: 23 mg/kg za material, postrgan s površine igrače, 1,9 mg/kg za suh material in 0,5 mg/kg za tekoči material.
The European Food Safety Authority (EFSA) concluded in its opinion of 30 January 2009 that the tolerable weekly intake established by JEFCA in 1989 and confirmed by JECFA in 2001 was no longer appropriate in view of the new developments related to the toxicology of cadmium.
(6) Evropska agencija za varnost hrane (EFSA) je v svojem mnenju z dne 30. januarja 2009 sklenila, da dopustni dnevni vnos, ki ga je leta 1989 določil in leta 2001 potrdil JECFA, glede na najnovejša dognanja o toksičnosti kadmija ni več primeren.