natgillin/translations-raw huggingface dataset:
the parent undertaking of the exempted undertaking holds all of the shares in the exempted undertaking.
je obvladujoče podjetje izvzetega podjetja imetnik vseh delnic v izvzetem podjetju.
The shares in the exempted undertaking held by members of its administrative, management or supervisory bodies pursuant to a legal obligation or an obligation in its memorandum or articles of association shall be ignored for this purpose; or
Delnice v izvzetem podjetju, ki jih imajo člani njegovega upravnega, poslovodnega ali nadzornega organa v skladu s pravno obveznostjo ali obveznostjo iz njegove družbene pogodbe ali statuta, se za ta namen spregledajo; ali
the parent undertaking of the exempted undertaking holds 90 % or more of the shares in the exempted undertaking and the remaining shareholders in or members of the exempted undertaking have approved the exemption.
ima obvladujoče podjetje izvzetega podjetja v lasti 90 % ali več delnic v izvzetem podjetju in preostali delničarji ali družbeniki izvzetega podjetja soglašajo s tem izvzetjem.
The exemptions referred to in paragraph 3 shall fulfil all of the following conditions:
Izvzetja iz odstavka 3 izpolnjujejo vse naslednje pogoje:
the exempted undertaking and, without prejudice to paragraph 9, all of its subsidiary undertakings are consolidated in the financial statements of a larger body of undertakings, the parent undertaking of which is governed by the law of a Member State;
izvzeto podjetje in, brez poseganja v odstavek 9, vsa njegova odvisna podjetja se konsolidirajo v računovodskih izkazih večje skupine podjetij, za katerih obvladujoče podjetje velja pravo države članice;
the consolidated financial statements referred to in point (a) and the consolidated management report of the larger body of undertakings are drawn up by the parent undertaking of that body, in accordance with the law of the Member State by which that parent undertaking is governed, in accordance with this Directive or international accounting standards adopted in accordance with Regulation (EC) No 1606/2002;
konsolidirane računovodske izkaze iz točke (a) in konsolidirano poslovno poročilo večje skupine podjetij pripravi obvladujoče podjetje te skupine v skladu s pravom države članice, ki velja za to obvladujoče podjetje, v skladu s to direktivo ali mednarodnimi računovodskimi standardi, sprejetimi v skladu z Uredbo (ES) št. 1606/2002;
in relation to the exempted undertaking the following documents are published in the manner prescribed by the law of the Member State by which that exempted undertaking is governed, in accordance with Article 30:
v zvezi z izvzetim podjetjem se na način, predpisan s pravom države članice, ki velja za to izvzeto podjetje, v skladu s členom 30 objavijo naslednji dokumenti:
the consolidated financial statements referred to in point (a) and the consolidated management report referred to in point (b),
konsolidirani računovodski izkazi iz točke (a) in konsolidirano poslovno poročilo iz točke (b);
the audit report, and
revizijsko poročilo in
where appropriate, the appendix referred to in paragraph 6.
po potrebi dodatek, naveden v odstavku 6.
That Member State may require that the documents referred to in points (i), (ii) and (iii) be published in its official language and that the translation be certified;
Ta država članica lahko zahteva, da se dokumenti iz točk (i), (ii) in (iii) objavijo v njenem uradnem jeziku in da je prevod overjen;
the notes to the annual financial statements of the exempted undertaking disclose the following:
v pojasnilih k letnim računovodskim izkazom izvzetega podjetja se razkrije naslednje:
the name and registered office of the parent undertaking that draws up the consolidated financial statements referred to in point (a), and
ime in registrirani sedež obvladujočega podjetja, ki pripravi konsolidirane računovodske izkaze iz točke (a), in
the exemption from the obligation to draw up consolidated financial statements and a consolidated management report.
izvzetje iz obveznosti priprave konsolidiranih računovodskih izkazov in konsolidiranega poslovnega poročila.
In cases not covered by paragraph 3, a Member State may, without prejudice to paragraphs 1, 2 and 3 of this Article, exempt from the obligation to draw up consolidated financial statements and a consolidated management report any parent undertaking (the exempted undertaking) governed by its national law which is also a subsidiary undertaking, including a public-interest entity unless that public-interest entity falls under point (1)(a) of Article 2, the parent undertaking of which is governed by the law of a Member State, provided that all the conditions set out in paragraph 4 are fulfilled and provided further:
V primerih, ki niso zajeti v odstavku 3, lahko država članica brez poseganja v odstavke 1, 2 in 3 tega člena iz obveznosti priprave konsolidiranih računovodskih izkazov in konsolidiranega poslovnega poročila izvzame vsako obvladujoče podjetje (izvzeto podjetje), za katero velja njeno nacionalno pravo in ki je tudi odvisno podjetje – vključno s subjektom javnega interesa, razen če navedeni subjekt javnega interesa spada pod točko 1(a) člena 2 –, za katerega obvladujoče podjetje velja pravo države članice, če so izpolnjeni vsi pogoji iz odstavka 4 in če poleg tega:
that the shareholders in or members of the exempted undertaking who own a minimum proportion of the subscribed capital of that undertaking have not requested the preparation of consolidated financial statements at least six months before the end of the financial year;
delničarji ali družbeniki izvzetega podjetja, ki imajo minimalni delež vpisanega kapitala tega podjetja, niso zahtevali priprave konsolidiranih računovodskih izkazov vsaj šest mesecev pred koncem poslovnega leta;
that the minimum proportion referred to in point (a) does not exceed the following limits:
minimalni delež iz točke (a) ne presega naslednjih omejitev:
10 % of the subscribed capital in the case of public limited liability companies and limited partnerships with share capital; and
10 % vpisanega kapitala v primeru delniških družb in komanditnih delniških družb in
20 % of the subscribed capital in the case of undertakings of other types;
20 % vpisanega kapitala v primeru drugih vrst podjetij;
that the Member State does not make the exemption subject to:
država članica za izvzetje ne določi:
the condition that the parent undertaking, which prepared the consolidated financial statements referred to in point (a) of paragraph 4, is governed by the national law of the Member State granting the exemption, or
pogoja, da za obvladujoče podjetje, ki je pripravilo konsolidirane računovodske izkaze iz točke (a) odstavka 4, velja nacionalno pravo države članice, ki odobri izvzetje, ali
conditions relating to the preparation and auditing of those financial statements.
pogojev v zvezi s pripravo in revizijo teh računovodskih izkazov.
A Member State may make the exemptions provided for in paragraphs 3 and 5 subject to the disclosure of additional information, in accordance with this Directive, in the consolidated financial statements referred to in point (a) of paragraph 4, or in an appendix thereto, if that information is required of undertakings governed by the national law of that Member State which are obliged to prepare consolidated financial statements and are in the same circumstances.
Država članica lahko v skladu s to direktivo izvzetja iz odstavkov 3 in 5 pogojuje z razkritjem dodatnih informacij v konsolidiranih računovodskih izkazih iz točke (a) odstavka 4 ali v dodatku, če se te informacije zahtevajo od podjetij, za katera velja nacionalno pravo te države članice in ki so dolžna pripraviti konsolidirane računovodske izkaze ter so v enakem položaju.
Paragraphs 3 to 6 shall apply without prejudice to Member State legislation on the drawing-up of consolidated financial statements or consolidated management reports in so far as those documents are required:
Odstavki od 3 do 6 se uporabljajo brez poseganja v zakonodajo države članice o pripravi konsolidiranih računovodskih izkazov ali konsolidiranih poslovnih poročil, če se ti dokumenti zahtevajo:
for the information of employees or their representatives; or
za obveščanje zaposlenih ali njihovih predstavnikov ali
by an administrative or judicial authority for its own purposes.
s strani upravnih ali sodnih organov za lastne potrebe.
Without prejudice to paragraphs 1, 2, 3 and 5 of this Article, a Member State which provides for exemptions under paragraphs 3 and 5 of this Article may also exempt from the obligation to draw up consolidated financial statements and a consolidated management report any parent undertaking (the exempted undertaking) governed by its national law which is also a subsidiary undertaking, including a public-interest entity unless that public-interest entity falls under point (1)(a) of Article 2, the parent undertaking of which is not governed by the law of a Member State, if all of the following conditions are fulfilled:
Brez poseganja v odstavke 1, 2, 3 in 5 tega člena lahko država članica, ki odobri izvzetja v skladu z odstavkoma 3 in 5 tega člena, iz obveznosti priprave konsolidiranih računovodskih izkazov in konsolidiranega poslovnega poročila izvzame tudi vsako obvladujoče podjetje (izvzeto podjetje), za katerega velja njegovo nacionalno pravo, ki je tudi odvisno podjetje, vključno s subjektom javnega interesa, razen če ta subjekt javnega interesa spada pod točko (1)(a) člena 2, obvladujoče podjetje, za katerega ne velja pravo države članice, če so izpolnjeni vsi naslednji pogoji:
the exempted undertaking and, without prejudice to paragraph 9, all of its subsidiary undertakings are consolidated in the financial statements of a larger body of undertakings;
izvzeto podjetje in brez poseganja v odstavek 9 vsa njegova odvisna podjetja so konsolidirana v računovodskih izkazih večje skupine podjetij;
the consolidated financial statements referred to in point (a) and, where appropriate, the consolidated management report are drawn up:
konsolidirani računovodski izkazi iz točke (a) in, kadar je ustrezno, konsolidirano poslovno poročilo so pripravljeni:
in accordance with this Directive,
v skladu s to direktivo,
in accordance with international accounting standards adopted pursuant to Regulation (EC) No 1606/2002,
v skladu z mednarodnimi računovodskimi standardi, sprejetimi v skladu z Uredbo (ES) št. 1606/2002,
in a manner equivalent to consolidated financial statements and consolidated management reports drawn up in accordance with this Directive, or
na način, ki je enakovreden konsolidiranim računovodskim izkazom in konsolidiranim poslovnim poročilom, pripravljenim v skladu s to direktivo, ali
in a manner equivalent to international accounting standards as determined in accordance with Commission Regulation (EC) No 1569/2007 of 21 December 2007 establishing a mechanism for the determination of equivalence of accounting standards applied by third country issuers of securities pursuant to Directives 2003/71/EC and 2004/109/EC of the European Parliament and of the Council [17];
na način, ki je enakovreden mednarodnim računovodskim standardom, kakor so določeni v skladu z Uredbo Komisije (ES) št. 1569/2007 z dne 21. decembra 2007 o določitvi mehanizma za ugotavljanje enakovrednosti računovodskih standardov izdajateljev vrednostnih papirjev iz tretjih držav v skladu z direktivama 2003/71/ES in 2004/109/ES Evropskega parlamenta in Sveta [17];
the consolidated financial statements referred to in point (a) have been audited by one or more statutory auditor(s) or audit firm(s) authorised to audit financial statements under the national law governing the undertaking which drew up those statements.
konsolidirane računovodske izkaze iz točke (a) je revidiral eden ali več zakonitih revizorjev ali revizijskih podjetij, pooblaščenih za revizijo računovodskih izkazov v skladu z nacionalni pravom, ki velja za podjetje, ki je te izkaze pripravilo.
Points (c) and (d) of paragraph 4 and paragraphs 5, 6 and 7 shall apply.
Uporabljajo se točki (c) in (d) odstavka 4 ter odstavki 5, 6 in 7.
An undertaking, including a public-interest entity, need not be included in consolidated financial statements where at least one of the following conditions is fulfilled:
Podjetju, vključno s subjektom javnega interesa, ni treba biti vključeno v konsolidirane računovodske izkaze, kadar je izpolnjen vsaj eden od naslednjih pogojev:
in extremely rare cases where the information necessary for the preparation of consolidated financial statements in accordance with this Directive cannot be obtained without disproportionate expense or undue delay;
v izjemno redkih primerih, kadar informacij, potrebnih za pripravo konsolidiranih računovodskih izkazov v skladu s to direktivo, ni mogoče pridobiti brez nesorazmernih stroškov ali nepotrebnih zamud;
the shares of that undertaking are held exclusively with a view to their subsequent resale; or
delnice ali deleži tega podjetja so namenjeni izključno poznejši nadaljnji prodaji ali
severe long-term restrictions substantially hinder:
resne dolgoročne omejitve bistveno ovirajo:
the parent undertaking in the exercise of its rights over the assets or management of that undertaking; or
obvladujoče podjetje pri uresničevanju svojih pravic v zvezi s sredstvi ali upravljanjem tega podjetja ali
the exercise of unified management of that undertaking where it is in one of the relationships defined in Article 22(7).
izvajanje enotnega upravljanja tega podjetja, kadar je v enem od odnosov iz člena 22(7).
Without prejudice to point (b) of Article 6(1), Article 21 and paragraphs 1 and 2 of this Article, any parent undertaking, including a public-interest entity, shall be exempted from the obligation imposed in Article 22 if:
Brez poseganja v točko (b) člena 6(1), člen 21 ter odstavka 1 in 2 tega člena se vsako obvladujoče podjetje, vključno s subjektom javnega interesa, izvzame iz obveznosti, ki jo nalaga člen 22, če:
it only has subsidiary undertakings which are immaterial, both individually and collectively; or
ima le odvisna podjetja, ki so tako posamično kot skupno nebistvena, ali
all its subsidiary undertakings can be excluded from consolidation by virtue of paragraph 9 of this Article.
je mogoče iz konsolidacije izvzeti vsa njegova odvisna podjetja na podlagi odstavka 9 tega člena.
The preparation of consolidated financial statements
Priprava konsolidiranih računovodskih izkazov
Chapters 2 and 3 shall apply in respect of consolidated financial statements, taking into account the essential adjustments resulting from the particular characteristics of consolidated financial statements as compared to annual financial statements.
Poglavji 2 in 3 se uporabljata za konsolidirane računovodske izkaze ob upoštevanju bistvenih popravkov zaradi posebnosti konsolidiranih računovodskih izkazov v primerjavi z letnimi računovodskimi izkazi.
The assets and liabilities of undertakings included in a consolidation shall be incorporated in full in the consolidated balance sheet.
Sredstva in obveznosti podjetij, vključenih v konsolidacijo, so v celoti zajeti v konsolidirani bilanci stanja.
The book values of shares in the capital of undertakings included in a consolidation shall be set off against the proportion which they represent of the capital and reserves of those undertakings in accordance with the following:
Knjigovodske vrednosti deležev v kapitalu podjetij, vključenih v konsolidacijo, se pobotajo v deležu, ki ga predstavljajo v kapitalu in rezervah teh podjetij, v skladu z naslednjim:
except in the case of shares in the capital of the parent undertaking held either by that undertaking itself or by another undertaking included in the consolidation, which shall be treated as own shares in accordance with Chapter 3, that set-off shall be effected on the basis of book values as they stand on the date on which those undertakings are included in a consolidation for the first time.
razen v primeru deležev v kapitalu obvladujočega podjetja, ki jih ima v lasti to podjetje ali drugo podjetje, vključeno v konsolidacijo, in se obravnavajo kot lastni deleži v skladu s poglavjem 3, se ta pobot izvede na podlagi knjigovodskih vrednosti na datum, ko so ta podjetja prvič vključena v konsolidacijo.
Differences arising from that set-off shall, as far as possible, be entered directly against those items in the consolidated balance sheet which have values above or below their book values;
Razlike, ki izhajajo iz tega pobota, se, kolikor je to mogoče, knjižijo neposredno na tiste postavke v konsolidirani bilanci stanja, ki imajo višjo ali nižjo vrednost od svoje knjigovodske vrednosti;
a Member State may permit or require set-offs on the basis of the values of identifiable assets and liabilities as at the date of acquisition of the shares or, in the event of acquisition in two or more stages, as at the date on which the undertaking became a subsidiary;
država članica lahko dovoli ali zahteva pobote na podlagi vrednosti ugotovljivih sredstev in obveznosti na dan pridobitve delnic ali, ob pridobitvi v dveh ali več stopnjah, na dan, ko je podjetje postalo odvisno podjetje;
any difference remaining after the application of point (a) or resulting from the application of point (b) shall be shown as goodwill in the consolidated balance sheet;
vsaka razlika, ki ostane po uporabi točke (a) ali je posledica uporabe točke (b), se v konsolidirani bilanci stanja prikaže kot dobro ime;
the methods used to calculate the value of goodwill and any significant changes in value in relation to the preceding financial year shall be explained in the notes to the financial statements;
metode za izračun vrednosti dobrega imena in morebitne večje spremembe vrednosti glede na prejšnje poslovno leto se obrazložijo v pojasnilih k računovodskim izkazom;
where the offsetting of positive and negative goodwill is authorised by a Member State, the notes to the financial statements shall include an analysis of the goodwill;
kadar država članica dovoljuje pobot pozitivnih in negativnih vrednosti dobrega imena, se v pojasnila k računovodskim izkazom vključi analiza dobrega imena;
negative goodwill may be transferred to the consolidated profit and loss account where such a treatment is in accordance with the principles set out in Chapter 2.
negativna vrednost dobrega imena se lahko prenese v konsolidirani izkaz poslovnega izida, kadar je takšna obravnava v skladu z načeli iz poglavja 2.
Where shares in subsidiary undertakings included in the consolidation are held by persons other than those undertakings, the amount attributable to those shares shall be shown separately in the consolidated balance sheet as non-controlling interests.
Kadar so delnice v odvisnih podjetjih, vključenih v konsolidacijo, v lasti drugih oseb, ki niso ta podjetja, se znesek, ki ga je mogoče pripisati tem delnicam, prikaže ločeno v konsolidirani bilanci stanja kot neobvladujoči delež.
The income and expenditure of undertakings included in a consolidation shall be incorporated in full in the consolidated profit and loss account.
Prihodki in odhodki podjetij, vključenih v konsolidacijo, se v celoti vključijo v konsolidirani izkaz poslovnega izida.
The amount of any profit or loss attributable to the shares referred to in paragraph 4 shall be shown separately in the consolidated profit and loss account as the profit or loss attributable to non-controlling interests.
Znesek dobička ali izgube iz delnic, navedenih v odstavku 4, se prikaže ločeno v konsolidiranem izkazu poslovnega izida kot poslovni izid, ki ga je mogoče pripisati neobvladujočemu deležu.
Consolidated financial statements shall show the assets, liabilities, financial positions, profits or losses of the undertakings included in a consolidation as if they were a single undertaking.
Konsolidirani računovodski izkazi kažejo sredstva, obveznosti, finančno stanje ter poslovni izid podjetij, vključenih v konsolidacijo, kot da bi bila eno podjetje.
In particular, the following shall be eliminated from the consolidated financial statements:
Zlasti se iz konsolidiranih računovodskih izkazov izločijo:
debts and claims between the undertakings;
dolgovi in terjatve med podjetji;
income and expenditure relating to transactions between the undertakings; and
prihodki in odhodki v zvezi s transakcijami med podjetji in
profits and losses resulting from transactions between the undertakings, where they are included in the book values of assets.
dobički in izgube iz transakcij med podjetji, kadar so vključene v knjigovodske vrednosti sredstev.
Consolidated financial statements shall be drawn up as at the same date as the annual financial statements of the parent undertaking.
Konsolidirani računovodski izkazi se pripravijo na isti datum kot letni računovodski izkazi obvladujočega podjetja.
A Member State may, however, permit or require consolidated financial statements to be drawn up as at another date in order to take account of the balance sheet dates of the largest number or the most important of the undertakings included in the consolidation, provided that:
Vendar lahko država članica dovoli ali zahteva, da se konsolidirani računovodski izkazi pripravijo na drug dan, da bi se lahko upoštevali dnevi bilance stanja čim več podjetij ali najpomembnejših podjetij, ki so vključena v konsolidacijo, pod pogojem, da:
that fact shall be disclosed in the notes to the consolidated financial statements and reasons given;
se to razkrije v pojasnilih h konsolidiranim računovodskim izkazom in se navedejo razlogi;
account shall be taken, or disclosure made, of important events concerning the assets and liabilities, the financial position and the profit or loss of an undertaking included in a consolidation which have occurred between that undertaking's balance sheet date and the consolidated balance sheet date; and
se upoštevajo ali razkrijejo pomembni dogodki v zvezi s sredstvi in obveznostmi, finančnim stanjem in poslovnim izidom podjetja, vključenega v konsolidacijo, ki so se zgodili med dnevom bilance stanja tega podjetja in dnevom konsolidirane bilance stanja, in
where an undertaking's balance sheet date precedes or follows the consolidated balance sheet date by more than three months, that undertaking shall be consolidated on the basis of interim financial statements drawn up as at the consolidated balance sheet date.
se podjetje, kadar je dan bilance stanja tega podjetja za več kot tri mesece zgodnejši ali poznejši od dneva konsolidirane bilance stanja, konsolidira na podlagi vmesnih računovodskih izkazov, pripravljenih na dan konsolidirane bilance stanja.
If the composition of the undertakings included in a consolidation has changed significantly in the course of a financial year, the consolidated financial statements shall include information which makes the comparison of successive sets of consolidated financial statements meaningful.
Če se sestava podjetij, vključenih v konsolidacijo, med poslovnim letom bistveno spremeni, se v konsolidirane računovodske izkaze vključijo podatki, ki omogočijo, da je primerjava zaporednih sklopov konsolidiranih računovodskih izkazov smotrna.
This obligation may be fulfilled by the preparation of an adjusted comparative balance sheet and an adjusted comparative profit and loss account.
Ta obveznost se lahko izpolni s pripravo prilagojene primerjalne bilance stanja in prilagojenega izkaza poslovnega izida.
Assets and liabilities included in consolidated financial statements shall be measured on a uniform basis and in accordance with Chapter 2.
Sredstva in obveznosti, ki so vključeni v konsolidiranih računovodskih izkazih, se merijo na enotni podlagi in v skladu s poglavjem 2.
An undertaking which draws up consolidated financial statements shall apply the same measurement bases as are applied in its annual financial statements.
Podjetje, ki pripravi konsolidirane računovodske izkaze, uporabi enake podlage za merjenje, kot se uporabljajo pri njegovih letnih računovodskih izkazih.
However, Member States may permit or require that other measurement bases in accordance with Chapter 2 be used in consolidated financial statements.
Vendar lahko države članice dovolijo ali zahtevajo, da se v konsolidiranih računovodskih izkazih uporabijo drugačne podlage za merjenje v skladu s poglavjem 2.