natgillin/translations-raw huggingface dataset:
on the equivalence of the public oversight, quality assurance, investigation and penalty systems for auditors and audit entities of the United States of America pursuant to Directive 2006/43/EC of the European Parliament and the Council
o enakovrednosti sistemov javnega nadzora, zagotavljanja kakovosti, preiskav in kazni za revizorje in revizijske subjekte Združenih držav Amerike v skladu z Direktivo 2006/43/ES Evropskega parlamenta in Sveta
(notified under document C(2013) 3404)
(notificirano pod dokumentarno številko C(2013) 3404)
Having regard to Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC [1], and in particular the first subparagraph of Article 46(2) thereof,
ob upoštevanju Direktive 2006/43/ES Evropskega parlamenta in Sveta z dne 17. maja 2006 o obveznih revizijah za letne in konsolidirane računovodske izkaze, spremembi direktiv Sveta 78/660/EGS in 83/349/EGS ter razveljavitvi Direktive Sveta 84/253/EGS [1], in zlasti prvega pododstavka člena 46(2) Direktive,
In accordance with Article 45(1) of Directive 2006/43/EC, the competent authorities of the Member States are required to register all auditors and audit entities that provide audit reports concerning the annual or consolidated accounts of certain companies incorporated outwith the Union whose transferable securities are admitted to trading on a regulated market within the Union.
V skladu s členom 45(1) Direktive 2006/43/ES morajo pristojni organi držav članic registrirati vse revizorje in revizijske subjekte, ki pripravljajo revizijska poročila v zvezi z letnimi ali konsolidiranimi računovodskimi izkazi nekaterih družb, ki so registrirane zunaj Unije in katerih prenosljivi vrednostni papirji so sprejeti v trgovanje na reguliranem trgu Unije.
Commission Decision 2011/30/EU of 19 January 2011 on the equivalence of certain third country public oversight, quality assurance, investigation and penalty systems for auditors and audit entities and a transitional period for audit activities of certain third country auditors and audit entities in the European Union [2] considered the United States of America public oversight, quality assurance, investigation and penalty systems for auditors and audit entities equivalent to the public oversight, quality assurance, investigation and penalty systems for auditors and audit firms of the Member States.
Sklep Komisije 2011/30/EU z dne 19. januarja 2011 o enakovrednosti sistemov javnega nadzora, zagotavljanja kakovosti, preiskav in kazni za revizorje in revizijske subjekte nekaterih tretjih držav ter o prehodnem obdobju za revizijske dejavnosti revizorjev in revizijskih subjektov nekaterih tretjih držav v Evropski uniji [2] je obravnaval sisteme javnega nadzora, zagotavljanja kakovosti, preiskav in kazni za revizorje in revizijske subjekte Združenih držav Amerike kot enakovredne sistemom javnega nadzora, zagotavljanja kakovosti, preiskav in kazni za revizorje in revizijske subjekte držav članic.
Before adopting Decision 2011/30/EU, the Commission carried out an equivalence assessment of the public oversight, quality assurance, investigation and penalty system for auditors and audit entities of the United States of America.
Pred sprejetjem Sklepa 2011/30/EU je Komisija izvedla oceno enakovrednosti sistemov javnega nadzora, zagotavljanja kakovosti, preiskav in kazni za revizorje in revizijske subjekte Združenih držav Amerike.
The assessment was carried out with the assistance of the European Group of Auditors’ Oversight Bodies.
Ocena je bila izvedena s pomočjo Evropske skupine organov za nadzor revizorjev.
The public oversight, quality assurance, investigation and penalty system for auditors and audit entities of the United States of America was assessed in the light of the criteria set out in Articles 29, 30 and 32 of Directive 2006/43/EC which govern the public oversight, quality assurance, investigation and penalty systems for auditors and audit firms of the Member States.
Sistemi javnega nadzora, zagotavljanja kakovosti, preiskav in kazni za revizorje in revizijske subjekte Združenih držav Amerike so se ocenjevali glede na merila iz členov 29, 30 in 32 Direktive 2006/43/ES, ki urejajo sisteme javnega nadzora, zagotavljanja kakovosti, preiskav in kazni za revizorje in revizijska podjetja držav članic.
The ultimate objective of cooperation between Member States and the system of public oversight, quality assurance, investigations and penalties for auditors and audit entities of the United States of America should be to reach mutual reliance on each other’s oversight systems based on their equivalence.
Končni cilj sodelovanja med državami članicami in sistemom javnega nadzora, zagotavljanja kakovosti, preiskav in kazni za revizorje in revizijske subjekte Združenih držav Amerike bi moral biti doseganje vzajemnega zaupanja v sisteme nadzora drug drugega, kar temelji na enakovrednosti sistemov.
The United States of America has a public oversight, quality assurance, investigation and penalty system for auditors and audit entities that operates under similar rules to those set out in Articles 29, 30 and 32 of Directive 2006/43/EC.
Združene države Amerike imajo sistem javnega nadzora, zagotavljanja kakovosti, preiskav in kazni za revizorje in revizijske subjekte, ki deluje na podlagi pravil, ki so podobna tistim iz členov 29, 30 in 32 Direktive 2006/43/ES.
However, the competent authorities of the United States of America intend to further evaluate the auditor oversight systems in the Member States before deciding to rely on the oversight performed by their competent authorities.
Vendar nameravajo pristojni organi Združenih držav Amerike dodatno oceniti sisteme za nadzor revizorjev v državah članicah, preden se odločijo, da se bodo zanesli na nadzor, ki ga izvajajo njihovi pristojni organi.
Therefore, the public oversight, quality assurance, investigation and penalty system for auditors and audit entities of the United States of America should be reviewed for the purpose of assessing the progress made towards reaching mutual reliance.
Zato je treba ponovno pregledati sistem javnega nadzora, zagotavljanja kakovosti, preiskav in kazni za revizorje in revizijske subjekte Združenih držav Amerike, da bi se ocenil napredek v smeri doseganja vzajemnega zaupanja.
The conditions under which the requirements of Article 45(1) and (3) are to be disapplied or modified are to be set in a cooperative arrangement as referred to in Article 46(3) of Directive 2006/43/EC between the Member State and the relevant third country or territory and communicated to the Commission.
Pogoje, pod katerimi bodo razveljavljene ali spremenjene zahteve iz člena 45(1) in (3), je treba določiti v dogovoru o sodelovanju iz člena 46(3) Direktive 2006/43/ES med državo članico in zadevno tretjo državo ali ozemljem ter jih sporočiti Komisiji.
In the case of a company incorporated in the United States of America whose transferable securities are admitted to trading on a regulated market of a Member State, but which is not admitted to trading in the United States of America, Member States should ensure that all the audit engagements related to the financial statements of such a company are covered by the cooperative arrangements concluded with the United States of America to determine which public oversight, quality assurance, investigation and penalty system will apply to the auditors of such companies.
V primeru družbe, ki je registrirana v Združenih državah Amerike in katere prenosljivi vrednostni papirji so sprejeti v trgovanje na reguliranem trgu v državi članici, niso pa sprejeti v trgovanje v Združenih državah Amerike, bi morale države članice zagotoviti, da so vsi revizijski posli v zvezi z računovodskimi izkazi takšne družbe zajeti v dogovorih o sodelovanju, sklenjenih z Združenimi državami Amerike, da se določi, kateri sistem javnega nadzora, zagotavljanja kakovosti, preiskav in kazni se bo uporabljal za revizorje takšnih družb.
Where such audit engagements are undertaken by an auditor or audit entity of another Member State, Member States should cooperate to ensure that the audit engagement is included in the scope of one of their public oversight, quality assurance, investigation and penalty systems.
Če take revizijske posle opravlja revizor ali revizijski subjekt druge države članice, bi morale države članice sodelovati za zagotovitev, da se revizijski posel vključi na področje uporabe enega od njihovih sistemov javnega nadzora, zagotavljanja kakovosti, preiskav in kazni.
This transitional arrangement should not prevent Member States from establishing cooperative arrangements on individual quality assurance reviews between the competent authorities of a Member State and the competent authorities of the United States of America.
Ta prehodna ureditev pa ne bi smela odvrniti držav članic od doseganja dogovorov o sodelovanju pri posamičnih pregledih zagotavljanja kakovosti med pristojnimi organi države članice in pristojnimi organi Združenih držav Amerike.
This Decision should not pre-empt any final adequacy decision that the Commission may adopt pursuant to Article 47(3) of Directive 2006/43/EC.
Ta sklep ne bi smel vnaprej določiti nobene končne odločitve o ustreznosti, ki jo Komisija lahko sprejme v skladu s členom 47(3) Direktive 2006/43/ES.
The operation of the transitional arrangements should be monitored and the progress made by the competent authorities of the United States of America should be examined.
Treba bi bilo spremljati delovanje prehodne ureditve ter pregledati napredek pristojnih organov Združenih držav Amerike.
At the end of the transitional period, a decision on the equivalence of the public oversight, quality assurance, investigation and penalty system for auditors and audit entities of the United States of America should be taken.
Na koncu prehodnega obdobja bi bilo treba sprejeti odločitev o enakovrednosti sistema javnega nadzora, zagotavljanja kakovosti, preiskav in kazni za revizorje in revizijske subjekte Združenih držav Amerike.
A review of whether the Member States encountered difficulties in obtaining recognition as equivalent by the competent authorities of the United States of America in relation to the public oversight, quality assurance, investigation and penalty systems for auditors and audit firms of the Member States should be carried out.
Treba bi bilo ponovno pregledati, ali so imele države članice težave pri pridobitvi priznanja enakovrednosti sistemov javnega nadzora, zagotavljanja kakovosti, preiskav in kazni za revizorje in revizijska podjetja držav članic s strani pristojnih organov Združenih držav Amerike.
For the purpose of Article 46(1) of Directive 2006/43/EC, the public oversight, quality assurance, investigation and penalty systems for auditors and audit entities of the United States of America shall be considered equivalent to the public oversight, quality assurance, investigation and penalty systems for auditors and audit firms of the Member States.
Za namene člena 46(1) Direktive 2006/43/ES se sistemi javnega nadzora, zagotavljanja kakovosti, preiskav in kazni za revizorje in revizijske subjekte Združenih držav Amerike štejejo za enakovredne sistemom javnega nadzora, zagotavljanja kakovosti, preiskav in kazni za revizorje in revizijska podjetja držav članic.
Article 1 shall be without prejudice to cooperative arrangements on individual quality assurance reviews between the competent authorities of a Member State and the competent authorities of the United States of America, provided that such an arrangement meets the criteria set out in Article 2 of Commission Implementing Decision 2013/280/EU [3] and does not pre-empt any Decision to be taken in accordance with Article 47(3) of Directive 2006/43/EC.
Člen 1 ne posega v dogovore o sodelovanju pri posamičnih pregledih zagotavljanja kakovosti med pristojnimi organi države članice in pristojnimi organi Združenih držav Amerike, če takšen dogovor izpolnjuje merila iz člena 2 Izvedbenega sklepa Komisije 2013/280/EU [3] in ne določa vnaprej nobene odločitve na podlagi člena 47(3) Direktive 2006/43/ES.
Decision 2011/30/EU ceases to apply on 31 July 2013.
Sklep 2011/30/EU se preneha uporabljati 31. julija 2013.
Therefore, there is a need to assess again the equivalence of the systems.
Zato je treba ponovno oceniti enakovrednost sistemov.
amending Decision 2006/784/EC as regards the formula of an authorised method for grading pig carcasses in France
o spremembi Odločbe 2006/784/ES o enačbi odobrene metode za razvrščanje prašičjih trupov v Franciji
(notified under document C(2013) 3437)
(notificirano pod dokumentarno številko C(2013) 3437)
By Commission Decision 2006/784/EC of 14 November 2006 authorising methods for grading pig carcases in France [2], the use of seven methods for grading pig carcasses in France was authorised.
Z Odločbo Komisije 2006/784/ES z dne 14. novembra 2006 o odobritvi metod za razvrščanje prašičjih trupov v Franciji [2] je bila odobrena uporaba sedmih metod za razvrščanje prašičjih trupov v Franciji.
France has requested the Commission to authorise the replacement of the formula used in the ‘CSB Image-Meater’ method for grading pig carcasses on its territory as the present grading method needed technical adaptation.
Francija je Komisijo zaprosila, da na njenem ozemlju odobri zamenjavo enačbe, ki se uporablja z metodo za razvrščanje prašičjih trupov „CSB Image-Meater“, saj sedanja metoda razvrščanja potrebuje tehnične prilagoditve. Francija je predstavila podroben opis preizkusa z razkosavanjem, pri čemer je navedla načela, na katerih je ta nova enačba osnovana.
France has presented a detailed description of the dissection trial, indicating the principles on which this new formula is based, the result of its dissection trial and the equation used for assessing the percentage of lean meat in the protocol provided for in Article 23(4) of Commission Regulation (EC) No 1249/2008 of 10 December 2008 laying down detailed rules on the implementation of the Community scales for the classification of beef, pig and sheep carcasses and the reporting of prices thereof [3].
Navedla je tudi rezultate svojega preizkusa z razkosavanjem ter enačbe, ki so bile uporabljene za ocenjevanje odstotka mesnatosti po protokolu, ki je določen s členom 23(4) Uredbe Komisije (ES) št. 1249/2008 z dne 10. decembra 2008 o podrobnih pravilih za uporabo lestvic Skupnosti za razvrščanje trupov goveda, prašičev in ovac ter sporočanje njihovih cen [3].
Examination of that request has revealed that the conditions for authorising this new formula are fulfilled.
Preučitev navedene prošnje je pokazala, da so pogoji za odobritev novih obrazcev izpolnjeni.
This formula should therefore be authorised in France.
Zato bi v Franciji ta enačba morala biti odobrena.
Decision 2006/784/EC should therefore be amended accordingly.
Odločbo 2006/784/ES bi bilo zato treba ustrezno spremeniti.
Modifications of the apparatus or grading method should not be allowed, unless they are explicitly authorised by Commission Implementing Decision.
Spremembe naprav ali metode razvrščanja ne bi smele biti dovoljene, če niso izrecno odobrene z izvedbenim sklepom Komisije.
The Annex to Decision 2006/784/EC is amended in accordance with the Annex to this Decision.
Priloga k Odločbi 2006/784/ES se spremeni v skladu s Prilogo k temu sklepu.
In Part 6 (CSB Image-Meater) of the Annex to Decision 2006/784/EC, points 2 and 3 are replaced by the following:
V delu 6 (CSB Image-Meater) Priloge k Odločbi 2006/784/ES se točki 2 in 3 nadomestita z naslednjim:
The 4 Image-Meater variables are all measured at the split line; the measured values are transformed into estimation of a lean meat percentage by a central unit.
Vse štiri spremenljivke za napravo Image-Meater se merijo na črti razkola: centralna enota pretvori izmerjene vrednosti v oceno deleža mesnatosti.
The lean meat content of the carcass shall be calculated according to the following formula:
Delež mesnatosti trupa se izračuna z naslednjo enačbo:
Ŷ = the estimated percentage of lean meat in the carcass,
Ŷ = ocenjeni odstotek mesnatosti trupa,
G3 — the minimal fat depth (including rind) over the muscle gluteus medius (in millimetres),
G3 – najmanjša debelina slanine (vključno s kožo), ki pokriva mišico gluteus medius (v milimetrih),
G4 — the average fat depth (including rind) over the four lumbar vertebra (called Va, Vb, Vc, Vd) (in millimetres),
G4 – povprečna debelina slanine (vključno s kožo) vzdolž štirih ledvenih vretenc (poimenovanih Va, Vb, Vc, Vd) (v milimetrih),
M3 — the minimal muscle depth between the anterior extremity of the muscle gluteus medius and the dorsal part of the medullar canal (in millimetres),
M3 – najmanjša debelina mišice med prednjim koncem mišice gluteus medius in hrbtnim delom medularnega kanala (v milimetrih),
M4 — the average muscle depth over the four lumbar vertebra (called Va, Vb, Vc, Vd) (in millimetres).
M4 – povprečna debelina slanine (vključno s kožo) vzdolž štirih ledvenih vretenc (poimenovanih Va, Vb, Vc, Vd) (v milimetrih).
This formula shall be valid for carcasses weighing between 45 and 125 kilograms.’.
Ta enačba velja za trupe, ki tehtajo med 45 in 125 kilogrami.“
on state aid that France plans to grant to FagorBrandt (SA.23839 (C 44/2007))
o državni pomoči SA.23839 (C 44/2007), ki jo je Francija odobrila podjetju FagorBrandt
(notified under document C(2012) 5043)
(notificirano pod dokumentarno številko C(2012) 5043)
Having called on interested parties to submit their comments pursuant to the above Articles [2] and having regard to their comments,
po pozivu vsem zainteresiranim stranem, naj predložijo svoje pripombe v skladu z navedenima členoma [2] in ob upoštevanju teh pripomb,
By letter dated 10 October 2007, the Commission informed France that it had decided to initiate the procedure laid down in Article 108(2) of the Treaty on the Functioning of the European Union (‘TFEU’) in respect of the aid.
Komisija je z dopisom z dne 10. oktobra 2007 Franciji sporočila, da bo v zvezi z zadevno pomočjo začela postopek iz člena 108(2) Pogodbe o delovanju Evropske unije (v nadaljnjem besedilu: PDEU).
The Commission’s decision to initiate the procedure (‘the opening decision’) was published in the Official Journal of the European Union [3].
Sklep Komisije, da začne postopek (v nadaljnjem besedilu: sklep o začetku postopka), je bil objavljen v Uradnem listu Evropske unije [3].
The Commission called on interested parties to submit their comments on the measure.
Komisija je vse zainteresirane strani pozvala, naj predložijo pripombe o zadevni pomoči.
By letters dated 15 January and 13 March 2008, the Commission forwarded these comments to France, inviting it to comment on them, which it did by letter dated 15 February 2008 and in a document presented at a meeting on 18 March 2008 (see paragraph 5).
Komisija je te pripombe poslala Franciji, in sicer v dopisih z dne 15. januarja 2008 in 13. marca 2008, ter ji dala možnost, da v zvezi z njimi izrazi svoja stališča. Ta stališča je prejela z dopisom z dne 15. februarja 2008 in z dokumentom, predloženim na sestanku 18. marca 2008 (glej uvodno izjavo (5)).
France submitted its comments on the opening decision to the Commission by letter dated 13 November 2007.
Francija je z dopisom z dne 13. novembra 2007 Komisiji sporočila pripombe v zvezi s sklepom o začetku postopka.
On 21 October 2008 the Commission adopted a decision finding that the restructuring aid of EUR 31 million to be granted to FagorBrandt was compatible with the common market, subject to conditions (‘the decision of 21 October 2008’) [5].
Komisija je 21. oktobra 2008 skupini FagorBrandt pogojno odobrila pomoč za prestrukturiranje v višini 31 milijonov EUR [5] (v nadaljnjem besedilu: odločba z dne 21. oktobra 2008).
On 14 February 2012, in Electrolux and Whirlpool Europe v Commission, that decision was annulled by the General Court, on the ground that it contained two manifest errors of assessment: it took account of an invalid compensatory measure, and it failed to analyse the cumulative effect on competition of the aid it approved together with aid previously granted by the Italian authorities which had been held incompatible and had not yet been recovered (‘the Italian aid’) [6].
Splošno sodišče je 14. februarja 2012 to odločbo razglasilo za nično [6] (v nadaljnjem besedilu: sodba Splošnega sodišča z dne 14. februarja 2012), ker je bila dvakrat storjena očitna napaka pri presoji: po eni strani se je upošteval neveljaven izravnalni ukrep, po drugi strani pa ni bil analiziran kumulativni učinek predhodne nezdružljive pomoči, ki so jo dodelili italijanski organi (v nadaljnjem besedilu: italijanska pomoč) in še ni bila vrnjena, ter odobrene pomoči na konkurenco.
The Commission must therefore adopt a final decision afresh.
Zato mora Komisija sprejeti novo končno odločitev.
In order to do so, as the General Court has held [7], the Commission must take account only of the information that was available to it at the relevant time, that is to say on 21 October 2008 (see section 6.2.2, ‘The relevant period for purposes of the assessment’).
Komisija lahko v skladu s sodno prakso Splošnega sodišča [7] pri tem upošteva samo informacije, ki jih je imela na voljo v tistem času, tj. 21. oktobra 2008 (glej oddelek 6.2.2 Časovni okvir analize).
It amounts to EUR 31 million. It is to be provided by the French Ministry of Economic Affairs, Finance and Employment.
Predviden znesek pomoči je 31 milijonov EUR. Ta sredstva bo zagotovilo francosko ministrstvo za gospodarstvo, finance in zaposlovanje.
The French authorities indicate that given the resources available FagorBrandt would not be able to overcome its difficulties without state aid.
Francoski organi trdijo, da se FagorBrandt S.A. s sredstvi, ki jih je imel na voljo, brez državne pomoči ne bi mogel soočiti s svojimi težavami.
According to France, the direct grant of EUR 31 million will enable FagorBrandt to finance half the cost of its restructuring [8].
Neposredna subvencija v višini 31 milijonov EUR bo po mnenju Francije omogočila financiranje polovice stroškov prestrukturiranja [8].
The group (‘FagorBrandt’) belongs indirectly to Fagor Electrodomésticos S Coop (‘Fagor’), a cooperative incorporated under Spanish law.
Skupina FagorBrandt (v nadaljnjem besedilu: FagorBrandt) je v posredni lasti družbe Fagor Electrodomésticos S. Coop (v nadaljnjem besedilu: Fagor), zadruge, ustanovljene po španskem pravu.
Fagor in turn forms part of a grouping of cooperatives called Mondragón Corporación Cooperativa (‘MCC’), within which each cooperative retains its legal and financial autonomy.
Fagor je tudi v skupini zadrug Mondragón Corporación Cooperativa (v nadaljnjem besedilu: MCC), znotraj katere vsaka zadruga ohranja svojo pravno in finančno neodvisnost.
In 2007 FagorBrandt had a turnover of EUR 903 million. It is present in all segments of the large household appliances market, which can be broken down into three main product groups: washing appliances (dishwashers, washing machines, tumble driers, washer-driers), refrigeration appliances (refrigerators, chest and upright freezers) and cooking appliances (conventional ovens, microwave ovens, cookers, hobs, extractor hoods).
Promet skupine FagorBrandt je v letu 2007 znašal 903 milijone EUR. Prisotna je v vseh kategorijah bele tehnike, zajema pa tri velike družine izdelkov: za pomivanje in pranje (pomivalni stroji, pralni stroji, sušilni stroji, pralno-sušilni stroji), hlajenje (hladilniki, zamrzovalne skrinje in zamrzovalne omare) in kuhanje (običajne pečice, mikrovalovne pečice, štedilniki, kuhalne plošče, nape).