natgillin/translations-raw huggingface dataset:
However, given the lack of an arm's-length transaction price, Member States should be allowed to permit intra-group transfers of participating interests, so-called common control transactions, to be accounted for using the pooling of interests method of accounting, in which the book value of shares held in an undertaking included in a consolidation is set off against the corresponding percentage of capital only.
Vendar bi moralo biti zaradi odsotnosti transakcijske cene, določene po tržnih pogojih, državam članicam omogočeno, da dovolijo, da se prenosi deležev v kapitalu znotraj skupine, t. i. transakcije pod skupnim upravljanjem, obračunajo z računovodsko metodo združevanja deležev, pri kateri se knjigovodska vrednost deležev v podjetju, vključenem v konsolidacijo, pobota zgolj z ustreznim odstotkom kapitala.
In Directive 83/349/EEC there was a requirement to prepare consolidated financial statements for groups in cases where either the parent undertaking or one or more of the subsidiary undertakings was established as one of the types of undertakings listed in Annex I or Annex II to this Directive.
Direktiva 83/349/EGS je vključevala zavezo priprave konsolidiranih računovodskih izkazov za skupine, kadar je bilo bodisi obvladujoče podjetje bodisi eno ali več odvisnih podjetij ustanovljenih kot ena od vrst podjetij s seznama v Prilogi I ali Prilogi II k tej direktivi.
Member States had the option of exempting parent undertakings from the requirement to draw up consolidated accounts in cases where the parent undertaking was not of the type listed in Annex I or Annex II.
Države članice so imele možnost, da obvladujoča podjetja izvzamejo iz zaveze priprave konsolidiranih računovodskih izkazov, kadar obvladujoče podjetje ni bilo ena od vrst podjetij s seznama v Prilogi I ali Prilogi II.
This Directive requires only parent undertakings of the types listed in Annex I or, in certain circumstances, Annex II to draw up consolidated financial statements, but does not preclude Member States from extending the scope of this Directive to cover other situations as well.
Po tej direktivi se konsolidirani računovodski izkazi zahtevajo le od tistih vrst obvladujočih podjetij, ki so vključene na seznam s Priloge I ali, v nekaterih okoliščinah, Priloge II, državam članicam pa ne preprečuje, da bi razširile področje uporabe te direktive in tako zajele tudi druge primere.
In substance there is therefore no change, as it remains up to the Member States to decide whether to require undertakings which do not fall within the scope of this Directive to prepare consolidated financial statements.
Vsebinsko tako ni nobene spremembe, saj se lahko države članice še naprej odločijo, ali zahtevajo, da podjetja, ki ne spadajo v področje uporabe te direktive, pripravijo konsolidirane računovodske izkaze.
Consolidated financial statements should present the activities of a parent undertaking and its subsidiaries as a single economic entity (a group).
Konsolidirani računovodski izkazi bi morali dejavnosti obvladujočega podjetja in njegovih odvisnih podjetij prikazovati kot dejavnosti enotnega gospodarskega subjekta (skupine).
Undertakings controlled by the parent undertaking should be considered as subsidiary undertakings.
Podjetja, ki jih nadzirajo obvladujoča podjetja, bi morala veljati za odvisna podjetja.
Control should be based on holding a majority of voting rights, but control may also exist where there are agreements with fellow shareholders or members.
Nadzor bi moral temeljiti na lastništvu večine glasovalnih pravic, vendar lahko nadzor obstaja tudi, kadar obstajajo dogovori z drugimi delničarji ali družbeniki.
In certain circumstances control may be effectively exercised where the parent holds a minority or none of the shares in the subsidiary.
V nekaterih okoliščinah se lahko nadzor dejansko izvaja, kadar ima obvladujoče podjetje manjšinski delež delnic v odvisnem podjetju ali pa tovrstnih delnic sploh nima.
Member States should be entitled to require that undertakings not subject to control, but which are managed on a unified basis or have a common administrative, managerial or supervisory body, be included in consolidated financial statements.
Države članice bi morale imeti možnost, da od podjetij, ki niso nadzorovana, vendar se upravljajo na enotni osnovi ali imajo skupni upravni, poslovodni ali nadzorni organ, zahtevajo, da so vključena v konsolidirane računovodske izkaze.
A subsidiary undertaking which is itself a parent undertaking should draw up consolidated financial statements.
Odvisno podjetje, ki je tudi obvladujoče podjetje, bi moralo pripraviti konsolidirane računovodske izkaze.
Nevertheless, Member States should be entitled to exempt such a parent undertaking from the obligation to draw up such consolidated financial statements in certain circumstances, provided that its members and third parties are sufficiently protected.
Kljub temu bi morale države članice imeti možnost, da obvladujoče podjetje v nekaterih okoliščinah izvzamejo iz obveznosti priprave takšnih konsolidiranih računovodskih izkazov, pod pogojem, da so njegovi družbeniki in tretje osebe dovolj zavarovani.
Small groups should be exempt from the obligation to prepare consolidated financial statements as the users of small undertakings' financial statements do not have sophisticated information needs and it can be costly to prepare consolidated financial statements in addition to the annual financial statements of the parent and subsidiary undertakings.
Male skupine bi morale biti izvzete iz obveznosti priprave konsolidiranih računovodskih izkazov, saj uporabniki računovodskih izkazov malih podjetij nimajo velikih potreb po informacijah, priprava konsolidiranih računovodskih izkazov poleg letnih računovodskih izkazov obvladujočega podjetja in odvisnih podjetij pa lahko pomeni visoke stroške.
Member States should be able to exempt medium-sized groups from the obligation to prepare consolidated financial statements on the same cost/benefit grounds unless any of the affiliated undertakings is a public-interest entity.
Države članice bi morale imeti možnost, da iz obveznosti priprave konsolidiranih računovodskih izkazov iz enakih razlogov glede stroškov in koristi izvzamejo srednje skupine, razen če je katero koli povezano podjetje subjekt javnega interesa.
Consolidation requires the full incorporation of the assets and liabilities and of the income and expenditure of group undertakings, the separate disclosure of non-controlling interests in the consolidated balance sheet within capital and reserves and the separate disclosure of non-controlling interests in the profit and loss of the group in the consolidated profit and loss accounts.
Konsolidacija zahteva popolno vključitev sredstev in obveznosti ter prihodkov in odhodkov podjetij v skupini, ločeno razkritje neobvladujočih deležev v konsolidirani bilanci stanja pod "Kapital in rezerve" ter ločeno razkritje neobvladujočih deležev pod "Poslovni izid" skupine v konsolidiranemu izkazu poslovnega izida.
However, the necessary corrections should be made to eliminate the effects of the financial relations between the undertakings consolidated.
Vendar bi bilo treba narediti potrebne popravke, da se odpravijo učinki finančnih odnosov med konsolidiranimi podjetji.
Recognition and measurement principles applicable to the preparation of annual financial statements should also apply to the preparation of consolidated financial statements.
Načela pripoznavanja in merjenja, ki se uporabljajo pri pripravi letnih računovodskih izkazov, bi se morala uporabljati tudi za pripravo konsolidiranih računovodskih izkazov.
However, Member States should be allowed to permit the general provisions and principles stated in this Directive to be applied differently in annual financial statements than in consolidated financial statements.
Vendar bi državam članicam moralo biti omogočeno, da dovolijo, da se splošne določbe in načela iz te direktive pri letnih računovodskih izkazih uporabijo drugače kot pri konsolidiranih računovodskih izkazih.
Associated undertakings should be included in consolidated financial statements by means of the equity method.
Pridružena podjetja bi morala biti v konsolidirane računovodske izkaze vključena po kapitalski metodi.
The provisions on measurement of associated undertakings should in substance remain unchanged from Directive 83/349/EEC, and the methods allowed under that Directive can still be applied.
Določbe o merjenju pridruženih podjetij se glede na Direktivo 83/349/EGS vsebinsko ne bi smele spremeniti in metode, dovoljene na podlagi navedene direktive, se lahko še vedno uporabljajo.
Member States should also be able to permit or require that a jointly managed undertaking be proportionately consolidated within consolidated financial statements.
Države članice bi morale tudi imeti možnost, da podjetju pod skupnim upravljanjem dovolijo ali od njega zahtevajo, da se v konsolidiranih računovodskih izkazih sorazmerno konsolidira.
Consolidated financial statements should include all disclosures by way of notes to the financial statements for the undertakings included in the consolidation taken as a whole.
Konsolidirani računovodski izkazi bi morali vključevati vsa razkritja s pojasnili k računovodskim izkazom za podjetja, vključena v konsolidacijo kot celoto.
The names, registered offices and group interest in the undertakings' capital should also be disclosed in respect of subsidiaries, associated undertakings, jointly managed undertakings and participating interests.
Imena, registrirani sedeži in udeležba skupine v kapitalu podjetja bi morali biti razkriti tudi v zvezi z odvisnimi podjetji, pridruženimi podjetji, podjetji pod skupnim upravljanjem ter deleži v kapitalu.
The annual financial statements of all undertakings to which this Directive applies should be published in accordance with Directive 2009/101/EC.
Letni računovodski izkazi vseh podjetij, za katera se uporablja ta direktiva, bi se morali objaviti v skladu z Direktivo 2009/101/ES.
It is, however, appropriate to provide that certain derogations may be granted in this area for small and medium-sized undertakings.
Vsekakor je primerno določiti, da se na tem področju za mala in srednja podjetja lahko dovolijo nekatera odstopanja.
The Member States are strongly encouraged to develop electronic publication systems that allow undertakings to file accounting data, including statutory financial statements, only once and in a form that allows multiple users to access and use the data easily.
Države članice se močno spodbuja k razvoju sistema elektronske objave, ki omogoča podjetjem, da računovodske podatke, vključno z obveznimi računovodskimi izkazi, predložijo le enkrat in v obliki, ki omogoča več uporabnikom, da enostavno dostopajo do teh podatkov in jih uporabljajo.
With regard to the reporting of financial statements, the Commission is encouraged to explore means for a harmonised electronic format.
V zvezi s predložitvijo računovodskih izkazov se Komisijo spodbuja, da preuči načine za harmonizirano elektronsko obliko.
Such systems should, however, not be burdensome to small and medium-sized undertakings.
Taki sistemi pa ne bi smeli predstavljati bremena za mala in srednja podjetja.
The Members of the administrative, management and supervisory bodies of an undertaking should, as a minimum requirement, be collectively responsible to the undertaking for drawing up and publishing annual financial statements and management reports.
Člani upravnega, poslovodnega in nadzornega organa podjetja bi morali biti v skladu z minimalnimi zahtevami skupno odgovorni za pripravo in objavo letnih računovodskih izkazov in poslovnih poročil podjetja.
The same approach should also apply to members of the administrative, management and supervisory bodies of undertakings drawing up consolidated financial statements.
Enak pristop bi se moral uporabljati tudi za člane upravnih, poslovodnih in nadzornih organov podjetij, ki pripravljajo konsolidirane računovodske izkaze.
Those bodies act within the competences assigned to them by national law.
Ti organi delujejo v okviru pristojnosti, ki jim jih podeljuje nacionalno pravo.
This should not prevent Member States from going further and providing for direct responsibility to shareholders or even other stakeholders.
Državam članicam to ne bi smelo preprečevati, da storijo še korak dlje in zagotovijo neposredno odgovornost do delničarjev ali celo drugih zainteresiranih strani.
Liability for drawing up and publishing annual financial statements and consolidated financial statements, as well as management reports and consolidated management reports, is based on national law.
Odgovornost za pripravo in objavo letnih in konsolidiranih računovodskih izkazov ter poslovnih poročil in konsolidiranih poslovnih poročil temelji na nacionalnem pravu.
Appropriate liability rules, as laid down by each Member State under its national law, should be applicable to members of the administrative, management and supervisory bodies of an undertaking.
Za člane upravnih, poslovodnih in nadzornih organov podjetja bi morala veljati ustrezna pravila o odgovornosti, ki jih določijo države članice v nacionalnem pravu.
Member States should be allowed to determine the extent of the liability.
Državam članicam bi moralo biti dovoljeno, da določijo obseg te odgovornosti.
In order to promote credible financial reporting processes across the Union, members of the body within an undertaking that is responsible for the preparation of the undertaking's financial statements should ensure that the financial information included in the undertaking's annual financial statement and the group's consolidated financial statement gives a true and fair view.
Za spodbuditev verodostojnih postopkov računovodskega poročanja v celotni Uniji bi morali člani organa podjetja, odgovornega za pripravo računovodskih izkazov podjetja, zagotoviti, da finančne informacije v letnih računovodskih izkazih podjetja ter konsolidiranih računovodskih izkazih skupine prikazujejo resnično in pošteno sliko.
Annual financial statements and consolidated financial statements should be audited.
Letne računovodske izkaze in konsolidirane računovodske izkaze bi bilo treba revidirati.
The requirement that an audit opinion should state whether annual or consolidated financial statements give a true and fair view in accordance with the relevant financial reporting framework should not be understood as restricting the scope of that opinion but as clarifying the context in which it is expressed.
Zahteve, da bi se v revizijskem mnenju moralo navesti, ali letni oziroma konsolidirani računovodski izkazi prikazujejo resnično in pošteno sliko v skladu z ustreznim okvirom računovodskega poročanja, ne bi smeli razumeti kot omejitev področja uporabe tega mnenja, ampak kot pojasnilo konteksta, v katerem je izraženo.
The annual financial statements of small undertakings should not be covered by this audit obligation, as audit can be a significant administrative burden for that category of undertaking, while for many small undertakings the same persons are both shareholders and managers and, therefore, have limited need for third-party assurance on financial statements.
Za letne računovodske izkaze malih podjetij ne bi smela veljati ta obveznost revizije, saj lahko revizija za to kategorijo podjetij pomeni veliko administrativno breme, poleg tega pa za veliko malih podjetij velja, da so iste osebe tako delničarji kot poslovodje in je zato potreba po potrjevanju njihovih računovodskih izkazov s strani tretjih oseb omejena.
However, this Directive should not prevent Member States from imposing an audit on their small undertakings, taking into account the specific conditions and needs of small undertakings and the users of their financial statements.
Vendar ta direktiva državam članicam ne bi smela preprečevati, da od malih podjetij zahtevajo revizijo, pri čemer upoštevajo posebne okoliščine ter potrebe malih podjetij in uporabnikov njihovih računovodskih izkazov.
Furthermore, it is more appropriate to define the content of the audit report in 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 [8].
Poleg tega je bolj primerno opredeliti vsebino revizijskega poročila v Direktivi 2006/43/ES Evropskega parlamenta in Sveta z dne 17. maja 2006 o obveznih revizijah za letne in konsolidirane računovodske izkaze [8].
Therefore that directive should be amended accordingly.
Zato bi bilo treba navedeno direktivo ustrezno spremeniti.
In order to provide for enhanced transparency of payments made to governments, large undertakings and public-interest entities which are active in the extractive industry or logging of primary forests [9] should disclose material payments made to governments in the countries in which they operate in a separate report, on an annual basis.
Za zagotovitev boljše preglednosti plačil vladam bi morala velika podjetja in podjetja javnega interesa, ki opravljajo dejavnost v ekstraktivni industriji ali sektorju izkoriščanja pragozdov [9], razkriti bistvena plačila vladam v državah, v katerih poslujejo, v ločenem letnem poročilu.
Such undertakings are active in countries rich in natural resources, in particular minerals, oil, natural gas and primary forests.
Taka podjetja poslujejo v državah, ki imajo veliko naravnih virov, zlasti rudnin, nafte, zemeljskega plina in pragozdov.
The report should include types of payments comparable to those disclosed by an undertaking participating in the Extractive Industries Transparency Initiative (EITI).
Poročilo bi moralo vključevati vrste plačil, primerljive s tistimi, ki jih razkrivajo podjetja, ki sodelujejo v pobudi za preglednost v ekstraktivni industriji (EITI).
The initiative is also complementary to the Forest Law Enforcement, Governance and Trade Action Plan of the European Union (EU FLEGT) and the provisions of Regulation (EU) No 995/2010 of the European Parliament and of the Council of 20 October 2010 laying down the obligations of operators who place timber and timber products on the market [10], which require traders of timber products to exercise due diligence in order to prevent illegal wood from entering the Union market.
Pobuda tudi dopolnjuje Akcijski načrt Evropske unije za izvrševanje zakonodaje, upravljanje in trgovanje na področju gozdov (EU FLEGT) ter določbe Uredbe (EU) št. 995/2010 Evropskega parlamenta in Sveta z dne 20. oktobra 2010 o določitvi obveznosti gospodarskih subjektov, ki dajejo na trg les in lesne proizvode [10], ki od trgovcev z lesnimi izdelki zahtevata, da ravnajo s potrebno skrbnostjo, da se prepreči nezakonit vstop lesa na trg Unije.
The report should serve to help governments of resource-rich countries to implement the EITI principles and criteria and account to their citizens for payments such governments receive from undertakings active in the extractive industry or loggers of primary forests operating within their jurisdiction.
Poročila bi morala vladam držav, ki so bogate z viri, pomagati pri izvajanju načel in meril EITI ter jih spodbujati, da državljanom odgovarjajo za plačila, ki jih prejmejo od podjetij, dejavnih v ekstraktivni industriji ali v sektorju izkoriščanja pragozdov na območju njihove pristojnosti.
The report should incorporate disclosures on a country and project basis.
Poročilo bi moralo vključevati razkritja glede na posamezne države in projekte.
A project should be defined as the operational activities that are governed by a single contract, license, lease, concession or similar legal agreements and form the basis for payment liabilities to a government.
Projekt bi moral biti opredeljen kot operativne dejavnosti, ki jih ureja ena pogodba, dovoljenje, zakup, koncesija ali podoben pravni dogovor ter tvorijo podlago za obveznosti za plačilo vladi.
Nonetheless, if multiple such agreements are substantially interconnected, this should be considered a project.
Če pa je več takšnih dogovorov medsebojno vsebinsko povezanih, bi se to moralo šteti za projekt.
'Substantially interconnected' legal agreements should be understood as a set of operationally and geographically integrated contracts, licenses, leases or concessions or related agreements with substantially similar terms that are signed with a government, giving rise to payment liabilities.
"Vsebinsko medsebojno povezani" pravni dogovori bi morali pomeniti sklop operativno in geografsko povezanih pogodb, dovoljenj, zakupov ali koncesij ali povezanih dogovorov z vsebinsko podobnimi pogoji, ki se podpišejo z vlado, kar povzroči obveznosti za plačilo.
Such agreements can be governed by a single contract, joint venture, production sharing agreement, or other overarching legal agreement.
Takšne dogovore lahko ureja ena pogodba, skupno podjetje, pogodba o delitvi proizvodnje ali drug splošni pravni dogovor.
Any payment, whether made as a single payment or as a series of related payments, need not be taken into account in the report if it is below EUR 100000 within a financial year.
Ne glede na to, ali gre za enkratno plačilo ali več povezanih plačil, posameznega plačila ni treba upoštevati v poročilu, če v okviru poslovnega leta ne presega 100000 EUR.
Undertakings active in the extractive industry or the logging of primary forests should not be required to disaggregate and allocate payments on a project basis where payments are made in respect of obligations imposed on the undertakings at the entity level rather than the project level.
Od podjetij, ki opravljajo dejavnost v ekstraktivni industriji ali sektorju izkoriščanja pragozdov, se ne bi smelo zahtevati, da ločujejo in dodeljujejo plačila na podlagi projektov, kadar so plačila, ki se izvedejo za obveznosti, naložene podjetjem na ravni subjekta in ne na ravni projekta.
For instance, if an undertaking has more than one project in a host country, and that country's government levies corporate income taxes on the undertaking with respect to the undertaking's income in the country as a whole, and not with respect to a particular project or operation within the country, the undertaking would be permitted to disclose the resulting income tax payment or payments without specifying a particular project associated with the payment.
Če ima podjetje na primer v državi gostiteljici več kot en projekt in vlada te države podjetju zaračunava davke od dohodkov pravnih oseb, ki zadevajo celotni dohodek podjetja v državi in ne posamezni projekt ali dejavnost v državi, bi se podjetju dovolilo, da razkrije nastalo plačilo ali plačila davka od dohodka brez navedbe posameznega projekta, povezanega s plačilom.
An undertaking active in the extractive industry or in the logging of primary forests generally does not need to disclose dividends paid to a government as a common or ordinary shareholder of that undertaking as long as the dividend is paid to the government on the same terms as to other shareholders.
Podjetju, ki opravlja dejavnost v ekstraktivni industriji ali sektorju izkoriščanja pragozdov, na splošno ni treba razkriti dividend, ki jih izplača vladi kot skupnemu ali običajnemu delničarju tega podjetja, če se dividende vladi izplačajo pod enakimi pogoji, kot veljajo za druge delničarje.
However, the undertaking will be required to disclose any dividends paid in lieu of production entitlements or royalties.
Kljub temu se bo od podjetja zahtevalo, da razkrije morebitne dividende, izplačane namesto upravičenosti do proizvodnje ali licenčnin.
In order to address the potential for circumvention of disclosure requirements, this Directive should specify that payments are to be disclosed with respect to the substance of the activity or payment concerned.
Za odpravo možnosti za izogibanje zahtevam po razkritju je v tej direktivi določeno, da je treba plačila razkriti ob upoštevanju vsebine zadevne dejavnosti ali plačila.
Therefore, the undertaking should not be able to avoid disclosure by, for example, re-characterising an activity that would otherwise be covered by this Directive.
Zato podjetju ne bi smelo biti omogočeno, da bi se izognilo razkritju, tako da na primer na novo opredeli dejavnost, ki bi sicer spadala na področje uporabe te direktive.