natgillin/translations-raw huggingface dataset:
Member States may, however, exempt undertakings from the obligation to publish the management report where a copy of all or part of any such report can be easily obtained upon request at a price not exceeding its administrative cost.
Vendar lahko države članice podjetja izvzamejo iz obveznosti objave poslovnega poročila, kadar je mogoče brez težav na zahtevo pridobiti kopijo celotnega takšnega poročila ali njegovega dela po ceni, ki ne presega njenega administrativnega stroška.
Member States may exempt an undertaking referred to in Annex II to which the coordination measures prescribed by this Directive apply by virtue of point (b) of Article 1(1) from publishing its financial statements in accordance with Article 3 of Directive 2009/101/EC, provided that those financial statements are available to the public at its head office, in the following cases:
Države članice lahko podjetje, navedeno v Prilogi II, za katero se na podlagi točke (b) člena 1(1) uporabljajo usklajevalni ukrepi, določeni s to direktivo, izvzamejo iz obveznosti objave računovodskih izkazov v skladu s členom 3 Direktive 2009/101/ES, pod pogojem, da so ti računovodski izkazi javno dostopni na dejanskem sedežu, in sicer v naslednjih primerih:
all the members of the undertaking concerned that have unlimited liability are undertakings referred to in Annex I governed by the laws of Member States other than the Member State whose law governs that undertaking, and none of those undertakings publishes the financial statements of the undertaking concerned with its own financial statements;
vsi družbeniki zadevnega podjetja, ki imajo neomejeno odgovornost, so podjetja iz Priloge I, za katera velja zakonodaja države članice, ki ni država članica, katere pravo velja za to podjetje, in nobeno od teh podjetij ne objavi računovodskih izkazov zadevnega podjetja v svojih lastnih računovodskih izkazih;
all the members of the undertaking concerned that have unlimited liability are undertakings which are not governed by the laws of a Member State but which have a legal form comparable to those referred to in Directive 2009/101/EC.
vsi družbeniki zadevnega podjetja, ki imajo neomejeno odgovornost, so podjetja, za katera ne velja zakonodaja države članice, vendar imajo pravno obliko, primerljivo s tistimi, ki so navedene v Direktivi 2009/101/ES.
Copies of the financial statements shall be obtainable upon request.
Kopije računovodskih izkazov so dostopne na zahtevo.
The price of such a copy may not exceed its administrative cost.
Cena takšne kopije ne sme presegati njenega administrativnega stroška.
Paragraph 1 shall apply with respect to consolidated financial statements and consolidated management reports.
Za konsolidirane računovodske izkaze in konsolidirana poslovna poročila se uporablja odstavek 1.
Where the undertaking drawing up the consolidated financial statements is established as one of the types of undertaking listed in Annex II and is not required by the national law of its Member State to publish the documents referred to in paragraph 1 in the same manner as prescribed in Article 3 of Directive 2009/101/EC, it shall, as a minimum, make those documents available to the public at its head office and a copy shall be provided upon request, the price of which shall not exceed its administrative cost.
Kadar je podjetje, ki pripravlja konsolidirane računovodske izkaze, ustanovljeno kot ena od vrst podjetij, naštetih v Prilogi II, in se v skladu z nacionalnim pravom njegove države članice ne zahteva, da objavi dokumente iz odstavka 1 na način, predpisan v členu 3 Direktive 2009/101/ES, omogoči vsaj, da so ti dokumenti javno dostopni na njegovem dejanskem sedežu in da je mogoče na zahtevo pridobiti kopijo, katere cena ne presega njenega administrativnega stroška.
Member States may exempt small undertakings from the obligation to publish their profit and loss accounts and management reports.
Države članice lahko mala podjetja izvzamejo iz obveznosti objave izkazov poslovnega izida in poslovnih poročil.
Member States may permit medium-sized undertakings to publish:
Države članice lahko srednjim podjetjem dovolijo, da objavijo:
abridged balance sheets showing only those items preceded by letters and roman numerals in Annexes III and IV and disclosing separately, either in the balance sheet or in the notes to the financial statements:
skrajšane bilance stanja, ki prikazujejo samo tiste postavke iz prilog III in IV, pred katerimi stojijo črke in rimske številke, ter bodisi v bilanci stanja bodisi v pojasnilih k računovodskim izkazom ločeno razkrijejo:
C (I) (3), C (II) (1), (2), (3) and (4), C (III) (1), (2), (3) and (4), D (II) (2), (3) and (6) and D (III) (1) and (2) under 'Assets' and C, (1), (2), (6), (7) and (9) under 'Capital, reserves and liabilities' in Annex III,
C(I)(3), C(II)(1), (2), (3) in (4), C(III)(1), (2), (3) in (4), D(II)(2), (3) in (6) ter D(III)(1) in (2) pod "Sredstva" in C(1), (2), (6), (7) in (9) pod "Kapital, rezerve in obveznosti" v Prilogi III,
C (I) (3), C (II) (1), (2), (3) and (4), C (III) (1), (2), (3) and (4), D (II) (2), (3) and (6), D (III) (1) and (2), F (1), (2), (6), (7) and (9) and (I) (1), (2), (6), (7) and (9) in Annex IV,
C(I)(3), C(II)(1), (2), (3) in (4), C(III)(1), (2), (3), in (4), D(II)(2), (3) in (6), D(III)(1) in (2), F(1), (2), (6), (7) in (9) ter I(1), (2), (6), (7) in (9) v Prilogi IV,
the information required as indicated in brackets in D (II) under 'Assets' and C under 'Capital, reserves and liabilities' in Annex III, in total for all the items concerned and separately for D (II) (2) and (3) under 'Assets' and C (1), (2), (6), (7) and (9) under 'Capital, reserves and liabilities',
informacije, ki se zahtevajo, kakor je prikazano v oklepajih pri D(II) pod "Sredstva" in pri C pod "Kapital, rezerve in obveznosti" v Prilogi III, v skupnem znesku za vse zadevne postavke in ločeno za D(II)(2) in (3) pod "Sredstva" in za C(1), (2), (6), (7) in (9) pod "Kapital, rezerve in obveznosti",
the information required as indicated in brackets in D (II) in Annex IV, in total for all the items concerned, and separately for D (II) (2) and (3);
informacije, ki se zahtevajo, kakor je prikazano v oklepajih pri D(II) v Prilogi IV, v skupnem znesku za vse zadevne postavke in ločeno za D(II)(2) in (3);
abridged notes to their financial statements without the information required in points (f) and (j) of Article 17(1).
skrajšana pojasnila k računovodskim izkazom brez informacij, ki se zahtevajo v točkah (f) in (j) člena 17(1).
This paragraph shall be without prejudice to Article 30(1), in so far as that Article relates to the profit and loss account, the management report and the opinion of the statutory auditor or audit firm.
Ta odstavek ne posega v člen 30(1), kolikor se navedeni člen nanaša na izkaz poslovnega izida, poslovno poročilo in mnenje zakonitega revizorja ali revizijskega podjetja.
Other publication requirements
Druge zahteve za objavo
Where the annual financial statements and the management report are published in full, they shall be reproduced in the form and text on the basis of which the statutory auditor or audit firm has drawn up his/her/its opinion.
Kadar so letni računovodski izkazi in poslovno poročilo objavljeni v celoti, se prikažejo v obliki in besedilu, na podlagi katerih je zakoniti revizor ali revizijsko podjetje pripravilo svoje mnenje.
They shall be accompanied by the full text of the audit report.
Priloži se celotno besedilo revizijskega poročila.
If the annual financial statements are not published in full, the abridged version of those financial statements, which shall not be accompanied by the audit report, shall:
Če se letni računovodski izkazi ne objavijo v celoti, se v skrajšano različico teh računovodskih izkazov, ki se ji ne priloži revizijsko poročilo, vključi:
indicate that the version published is abridged;
navedba, da je objavljena različica skrajšana;
refer to the register in which the financial statements have been filed in accordance with Article 3 of Directive 2009/101/EC or, where the financial statements have not yet been filed, disclose that fact;
sklic na register, v katerem so računovodski izkazi predloženi v skladu s členom 3 Direktive 2009/101/ES, ali razkritje dejstva, kadar računovodski izkazi še niso bili predloženi;
disclose whether an unqualified, qualified or adverse audit opinion was expressed by the statutory auditor or audit firm, or whether the statutory auditor or audit firm was unable to express an audit opinion;
razkritje, ali je zakoniti revizor ali revizijsko podjetje dalo revizijsko mnenje brez pridržka, s pridržkom ali odklonilno mnenje, oziroma ali zakoniti revizor ali revizijsko podjetje ni moglo podati revizijskega mnenja;
disclose whether the audit report included a reference to any matters to which the statutory auditor or audit firm drew attention by way of emphasis without qualifying the audit opinion.
(d ) razkritje, ali je revizijsko poročilo vključevalo navedbo morebitnih zadev, na katere je zakoniti revizor ali revizijsko podjetje posebej opozorilo, ne da bi v revizijsko mnenje vneslo pridržek.
Responsibility and liability for drawing up and publishing the financial statements and the management report
Odgovornost in obveznost v zvezi s pripravo in objavo računovodskih izkazov in poslovnega poročila
Member States shall ensure that the members of the administrative, management and supervisory bodies of an undertaking, acting within the competences assigned to them by national law, have collective responsibility for ensuring that:
Države članice zagotovijo, da so člani upravnega, poslovodnega in nadzornega organa podjetja, ki delujejo v okviru pristojnosti, ki jim jih podeljuje nacionalno pravo, skupno odgovorni za zagotavljanje, da se:
the annual financial statements, the management report and, when provided separately, the corporate governance statement; and
letni računovodski izkazi, poslovno poročilo in, kadar se predloži ločeno, izjava o upravljanju podjetja ter
the consolidated financial statements, consolidated management reports and, when provided separately, the consolidated corporate governance statement,
konsolidirani računovodski izkazi, konsolidirana poslovna poročila in, kadar se predloži ločeno, konsolidirana izjava o upravljanju podjetja,
are drawn up and published in accordance with the requirements of this Directive and, where applicable, with the international accounting standards adopted in accordance with Regulation (EC) No 1606/2002.
pripravijo in objavijo v skladu z zahtevami iz te direktive in po potrebi z mednarodnimi računovodskimi standardi, kot so bili sprejeti v skladu z Uredbo (ES) št. 1606/2002.
Member States shall ensure that their laws, regulations and administrative provisions on liability, at least towards the undertaking, apply to the members of the administrative, management and supervisory bodies of the undertakings for breach of the duties referred to in paragraph 1.
Države članice zagotovijo, da se njihovi zakoni in drugi predpisi o odgovornosti v zvezi s kršitvami dolžnosti iz odstavka 1 vsaj v razmerju do podjetja uporabljajo za člane upravnih, poslovodnih in nadzornih organov podjetij.
AUDITING
REVIZIJA
Member States shall ensure that the financial statements of public-interest entities, medium-sized and large undertakings are audited by one or more statutory auditors or audit firms approved by Member States to carry out statutory audits on the basis of Directive 2006/43/EC.
Države članice zagotovijo, da računovodske izkaze subjektov javnega interesa, srednjih in velikih podjetij revidira eden ali več zakonitih revizorjev ali revizijskih podjetij, ki jih država članica odobri za izvedbo obvezne revizije v skladu z Direktivo 2006/43/ES.
The statutory auditor(s) or audit firm(s) shall also:
Zakoniti revizor(-ji) ali revizijsko(-a) podjetje(-a) tudi:
express an opinion on:
poda(-jo) mnenje o tem:
whether the management report is consistent with the financial statements for the same financial year, and
ali je poslovno poročilo skladno z računovodskimi izkazi za isto poslovno leto, in
whether the management report has been prepared in accordance with the applicable legal requirements;
ali je bilo poslovno poročilo pripravljeno v skladu z veljavnimi pravnimi zahtevami;
state whether, in the light of the knowledge and understanding of the undertaking and its environment obtained in the course of the audit, he, she or it has identified material misstatements in the management report, and shall give an indication of the nature of any such misstatements.
navede(-jo), ali je glede na poznavanje in razumevanje podjetja in njegovega okolja, ki ga je zakoniti revizor ali revizijsko podjetje pridobil(-o) med revizijo, ugotovil(-o) bistvene napačne navedbe v poslovnem poročilu, pri čemer navede naravo morebitnih takšnih napačnih navedb.
The first subparagraph of paragraph 1 shall apply mutatis mutandis with respect to consolidated financial statements.
Za konsolidirane računovodske izkaze se smiselno uporablja prvi pododstavek odstavka 1.
The second subparagraph of paragraph 1 shall apply mutatis mutandis with respect to consolidated financial statements and consolidated management reports.
Za konsolidirane računovodske izkaze in konsolidirana poslovna poročila se smiselno uporablja drugi pododstavek odstavka 1.
Amendment of Directive 2006/43/EC as regards the audit report
Sprememba Direktive 2006/43/ES kar zadeva revizijsko poročilo
Article 28 of Directive 2006/43/EC is replaced by the following:
Člen 28 Direktive 2006/43/ES se nadomesti z naslednjim:
The audit report shall include:
Revizijsko poročilo vključuje:
an introduction which shall, as a minimum, identify the financial statements that are the subject of the statutory audit, together with the financial reporting framework that has been applied in their preparation;
uvod, ki opredeljuje vsaj računovodske izkaze, ki so predmet obvezne revizije, skupaj z okvirom računovodskega poročanja, ki je bil uporabljen pri njihovi pripravi;
a description of the scope of the statutory audit which shall, as a minimum, identify the auditing standards in accordance with which the statutory audit was conducted;
opis obsega obvezne revizije, v katerem se opredelijo vsaj revizijski standardi, po katerih je bila izvedena obvezna revizija;
an audit opinion, which shall be either unqualified, qualified or an adverse opinion and shall state clearly the opinion of the statutory auditor as to:
revizijsko mnenje, ki je brez pridržka, s pridržkom ali odklonilno in v katerem je jasno navedeno mnenje zakonitega revizorja o tem:
whether the annual financial statements give a true and fair view in accordance with the relevant financial reporting framework, and,
ali so letni računovodski izkazi resničen in pošten prikaz v skladu z ustreznim okvirom računovodskega poročanja ter,
where appropriate, whether the annual financial statements comply with statutory requirements.
kjer je to ustrezno, ali letni računovodski izkazi izpolnjujejo zakonske zahteve.
If the statutory auditor is unable to express an audit opinion, the report shall contain a disclaimer of opinion;
Če zakoniti revizor ne more podati revizijskega mnenja, poročilo vsebuje izjavo glede nezmožnosti podaje mnenja;
a reference to any matters to which the statutory auditor draws attention by way of emphasis without qualifying the audit opinion;
navedbo morebitnih zadev, na katere zakoniti revizor posebej opozarja, ne da bi glede revizijskega mnenja podal pridržek;
the opinion and statement referred to in the second subparagraph of Article 34(1) of Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 78/660/EEC and 83/349/EEC.
mnenje in izjavo iz drugega pododstavka člena 34(1) Direktive 2013/34/EU Evropskega parlamenta in Sveta z dne 26. junija 2013 o letnih računovodskih izkazih, konsolidiranih računovodskih izkazih in povezanih poročilih nekaterih vrst podjetij, spremembi Direktive 2006/43/ES Evropskega parlamenta in Sveta ter razveljavitvi direktiv Sveta 78/660/EGS in 83/349/EGS.
The audit report shall be signed and dated by the statutory auditor.
Revizijsko poročilo podpiše in datira zakoniti revizor.
Where an audit firm carries out the statutory audit, the audit report shall bear the signature of at least the statutory auditor(s) carrying out the statutory audit on behalf of the audit firm.
Kadar obvezno revizijo izvaja revizijsko podjetje, podpiše(-jo) revizijsko poročilo vsaj zakoniti revizor(-ji), ki izvaja(-jo) obvezno revizijo v imenu revizijskega podjetja.
In exceptional circumstances Member States may provide that such signature(s) need not be disclosed to the public if such disclosure could lead to an imminent and significant threat to the personal security of any person.
V izjemnih okoliščinah lahko države članice določijo, da tega (teh) podpisa(-ov) ni treba razkriti javnosti, če bi to neizbežno in bistveno ogrožalo osebno varnost katere koli osebe.
In any case the name(s) of the person(s) involved shall be known to the relevant competent authorities.
V vsakem primeru se ime(-na) zadevne(-ih) oseb(-e) sporoči(-jo) ustreznim pristojnim organom.
The audit report on the consolidated financial statements shall comply with the requirements set out in of paragraphs 1 and 2.
Revizijsko poročilo o konsolidiranih računovodskih izkazih je skladno z zahtevami iz odstavkov 1 in 2.
In reporting on the consistency of the management report and the financial statements as required by point (e) of paragraph 1, the statutory auditor or audit firm shall consider the consolidated financial statements and the consolidated management report.
Pri poročanju o skladnosti poslovnih poročil in računovodskih izkazov, ki se zahteva v skladu s točko (e) odstavka 1, zakoniti revizor ali revizijsko podjetje upošteva konsolidirane računovodske izkaze in konsolidirano poslovno poročilo.
Where the annual financial statements of the parent undertaking are attached to the consolidated financial statements, the audit reports required by this Article may be combined.
Kadar so letni računovodski izkazi obvladujočega podjetja priloženi konsolidiranim računovodskim izkazom, se lahko revizijska poročila, ki se zahtevajo v tem členu, združijo.
PROVISIONS CONCERNING EXEMPTIONS AND RESTRICTIONS ON EXEMPTIONS
DOLOČBE GLEDE IZVZETIJ IN OMEJITEV IZVZETIJ
Exemptions for micro-undertakings
Izvzetja za mikro podjetja
Member States may exempt micro-undertakings from any or all of the following obligations:
Države članice lahko mikro podjetja izvzamejo iz katere koli ali vseh naslednjih obveznosti:
the obligation to present 'Prepayments and accrued income' and 'Accruals and deferred income'.
obveznosti prikaza "aktivnih časovnih razmejitev" in "pasivnih časovnih razmejitev".
Where a Member State makes use of that option, it may permit those undertakings, only in respect of other charges as referred to in point (b)(vi) of paragraph 2 of this Article, to depart from point (d) of Article 6(1) with regard to the recognition of 'Prepayments and accrued income' and 'Accruals and deferred income', provided that this fact is disclosed in the notes to the financial statements or, in accordance with point (b) of this paragraph, at the foot of the balance sheet;
Kadar država članica uporabi navedeno možnost, lahko tem podjetjem dovoli, da samo v zvezi z drugimi stroški v skladu s točko (b)(vi) odstavka 2 tega člena odstopajo od točke (d) člena 6(1) glede pripoznavanja "aktivnih časovnih razmejitev" in "pasivnih časovnih razmejitev", pod pogojem, da je to dejstvo razkrito v pojasnilih k računovodskim izkazom ali v skladu s točko (b) tega odstavka na koncu bilance stanja;
the obligation to draw up notes to the financial statements in accordance with Article 16, provided that the information required by points (d) and (e) of Article 16(1) of this Directive and by Article 24(2) of Directive 2012/30/EU is disclosed at the foot of the balance sheet;
obveznost priprave pojasnil k računovodskim izkazom v skladu s členom 16, pod pogojem, da so na koncu bilance stanja razkrite informacije, ki se zahtevajo v točkah (d) in (e) člena 16(1) te direktive ter členu 24(2) Direktive 2012/30/EU;
the obligation to prepare a management report in accordance with Chapter 5, provided that the information required by Article 24(2) of Directive 2012/30/EU is disclosed in the notes to the financial statements or, in accordance with point (b) of this paragraph, at the foot of the balance sheet;
obveznost priprave poslovnega poročila v skladu s poglavjem 5, pod pogojem, da so informacije, ki se zahtevajo s členom 24(2) Direktive 2012/30/EU, razkrite v pojasnilih k računovodskim izkazom ali v skladu s točko (b) tega odstavka na koncu bilance stanja;
the obligation to publish annual financial statements in accordance with Chapter 7 of this Directive, 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.
obveznost objave letnih računovodskih izkazov v skladu s poglavjem 7 te direktive, pod pogojem, da se v njih vsebovani podatki o bilanci stanja v skladu z nacionalnim pravom ustrezno predložijo vsaj pri enem pristojnem 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.
Kadar pristojni organ ni centralni register, trgovinski register ali register podjetij, kakor je navedeno v členu 3(1) Direktive 2009/101/ES, se zahteva, da ta pristojni organ predložene informacije posreduje v register.
Member States may permit micro-undertakings:
Države članice lahko mikro podjetjem dovolijo, da:
to draw up only an abridged balance sheet showing separately at least those items preceded by letters in Annexes III or IV, where applicable.
pripravijo le skrajšano bilanco stanja, v kateri so ločeno prikazane vsaj tiste postavke, ki so v Prilogi III ali IV navedene za črkami, kadar je to ustrezno.
In cases where point (a) of paragraph 1 of this Article applies, items E under 'Assets' and D under 'Liabilities' in Annex III or items E and K in Annex IV shall be excluded from the balance sheet;
Kadar se uporabi točka (a) odstavka 1 tega člena, se postavka E pod "Sredstva" in postavka D pod "Obveznosti" v Prilogi III ali postavki E in K v Prilogi IV ne vključita v bilanco stanja;
to draw up only an abridged profit and loss account showing separately at least the following items, where applicable:
pripravijo le skrajšan izkaz poslovnega izida, v katerem so ločeno prikazane vsaj naslednje postavke, kadar je to ustrezno:
net turnover,
čisti prihodek,
other income,
drugi prihodki,
cost of raw materials and consumables,
stroški surovin in potrošnega materiala,
staff costs,
stroški zaposlenih,
value adjustments,
popravki vrednosti,
other charges,
drugi stroški,
tax,
davek,
profit or loss.
poslovni izid.
Member States shall not permit or require the application of Article 8 to any micro-undertaking making use of any of the exemptions provided for in paragraphs 1 and 2 of this Article.
Države članice ne dovolijo uporabe člena 8 za nobeno mikro podjetje, ki uporablja katero koli od izvzetij iz odstavkov 1 in 2 tega člena, niti tega od njih ne zahtevajo.
In respect of micro-undertakings, annual financial statements drawn up in accordance with paragraphs 1, 2 and 3 of this Article shall be regarded as giving the true and fair view required by Article 4(3), and consequently Article 4(4) shall not apply to such financial statements.
Za mikro podjetja velja, da se letni računovodski izkazi, pripravljeni v skladu z odstavki 1, 2 in 3 tega člena, štejejo kot prikaz resnične in poštene slike, ki se zahteva v skladu s členom 4(3), zato se člen 4(4) za takšne računovodske izkaze ne uporablja.