natgillin/translations-raw huggingface dataset:
Following such assessments, it appears that Abu Dhabi, Brazil, Dubai International Financial Centre, Guernsey, Indonesia, Isle of Man, Jersey, Malaysia, Taiwan and Thailand have public oversight, quality assurance, investigation and penalty systems for auditors and audit entities that operate under similar rules to those set out in Articles 29, 30 and 32 of Directive 2006/43/EC.
Glede na te ocene se zdi, da imajo Abu Dabi, Brazilija, Mednarodni finančni center Dubaj, Guernsey, Indonezija, otok Man, Jersey, Malezija, Tajvan in Tajska sisteme javnega nadzora, zagotavljanja kakovosti, preiskav in kazni za revizorje in revizijske subjekte, ki delujejo na podlagi pravil, ki so podobna tistim iz členov 29, 30 in 32 Direktive 2006/43/ES.
Bermuda, Cayman Islands, Egypt, Mauritius, New Zealand, Russia and Turkey have established or are in the process of establishing public oversight, quality assurance, investigation and penalty systems for auditors and audit entities.
Bermudi, Kajmanski otoki, Egipt, Mauritius, Nova Zelandija, Rusija in Turčija so vzpostavili ali so v postopku vzpostavitve sistemov javnega nadzora, zagotavljanja kakovosti ter preiskav in kazni za revizorje in revizijske subjekte.
However, information about the functioning and the rules governing such systems is not sufficient to carry out an equivalence assessment.
Vendar informacije o delovanju in pravilih, ki veljajo za take sisteme, niso zadostne za oceno enakovrednosti.
In order to carry out a further assessment for the purpose of taking a final equivalence decision in respect of such systems, there is a need to obtain additional information from those third countries and territories in order to better understand their system.
Da bi se izvedla dodatna ocena za namen sprejetja končne odločitve o enakovrednosti takih sistemov, je treba od navedenih tretjih držav in ozemelj pridobiti dodatne informacije za boljše razumevanje njihovih sistemov.
Therefore, it is appropriate to extend the transitional period granted by Decision 2011/30/EU in respect of the auditors and audit entities that provide audit reports concerning the annual or consolidated accounts of companies incorporated in those third countries and territories.
Zato je primerno podaljšati prehodno obdobje, dodeljeno s Sklepom 2011/30/EU, za revizorje in revizijske subjekte, ki pripravljajo revizijska poročila v zvezi z letnimi ali konsolidiranimi računovodskimi izkazi družb, ki so registrirane v navedenih tretjih državah in na ozemljih.
The auditors and audit entities that provide audit reports concerning the annual or consolidated accounts of companies incorporated in Hong Kong, India and Israel benefited from the transitional period granted by Decision 2011/30/EU.
Revizorji in revizijski subjekti, ki pripravljajo revizijska poročila v zvezi z letnimi ali konsolidiranimi računovodskimi izkazi družb, ki so registrirane v Hongkongu, Indiji, in Izraelu, so izkoristili prehodno obdobje, dodeljeno s Sklepom 2011/30/EU.
Since then, those third countries or territories have not established an independent system of public oversight, quality assurance, investigations and penalties.
Od takrat te tretje države ali ozemlja niso vzpostavili neodvisnega sistema javnega nadzora, zagotavljanja kakovosti, preiskav in kazni.
They have not provided information regarding their audit regulatory and oversight systems.
Niso zagotovili informacij o svojih sistemih revizijske ureditve in nadzora.
Under these circumstances, it appears that those third countries or territories have not taken the necessary measures to have their audit regulation recognised by the Commission as equivalent to the public oversight, quality assurance, investigation and penalty systems for auditors and audit entities of the Member States.
V teh okoliščinah se zdi, da navedene tretje države ali ozemlja niso sprejeli potrebnih ukrepov, da bi Komisija njihovo revizijsko ureditev priznala kot enakovredno sistemom javnega nadzora, zagotavljanja kakovosti, preiskav in kazni za revizorje in revizijske subjekte držav članic.
Therefore, the transitional period granted to them by Decision 2011/30/EU should not be extended in respect of the auditors and audit entities that provide audit reports concerning the annual or consolidated accounts of companies incorporated in those third countries.
Zato ne bi smeli podaljšati prehodnega obdobja, ki jim je bilo dodeljeno s Sklepom 2011/30/EU, za revizorje in revizijske subjekte, ki pripravljajo revizijska poročila v zvezi z letnimi ali konsolidiranimi računovodskimi izkazi družb, ki so registrirane v navedenih tretjih državah.
In order to protect investors, auditors and audit entities that provide audit reports concerning the annual or consolidated accounts of companies incorporated in the third countries listed in Annex II to this Decision should be able to continue their audit activities during the transitional period in the Union without being registered under Article 45 of Directive 2006/43/EC only if they provide the required information.
Da bi zaščitili vlagatelje, bi bilo treba revizorjem in revizijskim subjektom, ki pripravljajo revizijska poročila v zvezi z letnimi ali konsolidiranimi računovodskimi izkazi družb, ki so registrirane v tretjih državah iz Priloge II k temu sklepu, omogočiti, da med prehodnim obdobjem nadaljujejo svoje revizijske dejavnosti v Uniji, ne da bi bili registrirani na podlagi člena 45 Direktive 2006/43/ES, samo če zagotovijo zahtevane informacije.
Decision 2011/30/EU should therefore be amended accordingly.
Sklep 2011/30/EU bi bilo zato treba ustrezno spremeniti.
The measures provided for in this Decision are in accordance with the opinion of the Committee established by Article 48(1) of Directive 2006/43/EC,
Ukrepi, predvideni v tem sklepu, so v skladu z mnenjem odbora, ustanovljenega po členu 48(1) Direktive 2006/43/ES –
Decision 2011/30/EU is amended as follows:
Sklep 2011/30/EU se spremeni:
in Article 1, the following second paragraph is added:
Členu 1 se doda naslednji drugi odstavek:
‘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 following third countries and territories shall be considered equivalent to the public oversight, quality assurance, investigation and penalty systems for auditors and audit firms of the Member States in relation to audit activities concerning annual or consolidated accounts for financial years starting from 1 August 2012:
„Za namen člena 46(1) Direktive 2006/43/ES se sisteme javnega nadzora, zagotavljanja kakovosti, preiskav in kazni za revizorje in revizijske subjekte naslednjih tretjih držav in ozemelj šteje za enakovredne sistemom javnega nadzora, zagotavljanja kakovosti, preiskav in kazni za revizorje in revizijska podjetja držav članic v povezavi z revizijskimi dejavnostmi glede letnih ali konsolidiranih računovodskih izkazov za poslovna leta od 1. avgusta 2012 dalje:
Abu Dhabi;
Abu Dabi
Brazil;
Brazilija
Dubai International Financial Centre;
Mednarodni finančni center Dubaj
Indonesia;
Indonezija
Isle of Man;
Otok Man
Malaysia;
Malezija
Thailand.’;
Tajska“.
in the introductory phrase of paragraph 1 the words ‘the Annex’ are replaced by ‘Annex I’;
V uvodnem stavku odstavka 1 se beseda „Priloge“ nadomesti z besedo „Priloge I“.
paragraphs 2, 3 and 4 are replaced by the following:
Odstavki 2, 3 in 4 se nadomestijo z naslednjim:
Member States shall not apply Article 45 of Directive 2006/43/EC in relation to auditors and audit entities that provide audit reports concerning the annual or consolidated accounts of companies incorporated in the third countries and territories listed in Annex II to this Decision, as referred to in Article 45(1) of that Directive, for financial years starting during the period from 2 July 2010 to 31 July 2015, in cases where the auditor or audit entity concerned provides the competent authorities of the Member State with all of the following:
Države članice v skladu s členom 45(1) Direktive 2006/43/ES ne uporabijo člena 45 navedene direktive glede revizorjev in revizijskih subjektov, ki pripravijo revizijska poročila v zvezi z letnimi ali konsolidiranimi računovodskimi izkazi družb, ki so registrirane v tretjih državah in na ozemljih iz Priloge II k temu sklepu, za poslovna leta, ki se pričnejo v obdobju od 2. julija 2010 do 31. julija 2015, v primerih, ko zadevni revizor ali revizijski subjekt pristojnim organom države članice priskrbi:
Member States shall ensure that the public is informed about the name and address of auditors and audit entities that provide audit reports concerning the annual or consolidated accounts of companies incorporated in the third countries listed in Annex II to this Decision and about the fact that the public oversight, quality assurance, investigation and penalty systems of those countries and territories are not yet recognised as equivalent under Article 46(2) of Directive 2006/43/EC.
Države članice zagotovijo, da je javnost obveščena o imenih in naslovih revizorjev in revizijskih subjektov, ki pripravljajo revizijska poročila v zvezi z letnimi ali konsolidiranimi računovodskimi izkazi družb, ki so registrirane v tretjih državah iz Priloge II k temu sklepu, ter o dejstvu, da sistemi javnega nadzora, zagotavljanja kakovosti, preiskav in kazni navedenih držav in ozemelj v skladu s členom 46(2) Direktive 2006/43/ES še niso priznani za enakovredne.
For those purposes, the competent authorities of Member States referred to in Article 45 of Directive 2006/43/EC may also register the auditors and audit entities that carry out audits of the annual or consolidated accounts of companies incorporated in the third countries listed in Annex II to this Decision.
Pristojni organi držav članic iz člena 45 Direktive 2006/43/ES lahko za te namene registrirajo tudi revizorje in revizijske subjekte, ki opravljajo revizije letnih ali konsolidiranih računovodskih izkazov družb, ki so registrirane v tretjih državah iz Priloge II k temu sklepu.
Notwithstanding paragraph 2, Member States may apply their investigation and penalty systems to the auditors and audit entities that carry out audits of the annual or consolidated accounts of companies incorporated in third countries listed in Annex II.’;
Ne glede na odstavek 2 lahko države članice uporabijo svoje sisteme preiskav in kazni za revizorje in revizijske subjekte, ki opravljajo revizije letnih ali konsolidiranih računovodskih izkazov družb, ki so registrirane v tretjih državah iz Priloge II.“
Paragraph 2 shall be without prejudice to cooperative arrangements on quality assurance reviews between the competent authorities of a Member State and the competent authorities of a third country listed in Annex II provided that such an arrangement meets all the following criteria:
Odstavek 2 ne posega v dogovore o sodelovanju pri pregledih zagotavljanja kakovosti med pristojnimi organi države članice in pristojnimi organi tretje države iz Priloge II pod pogojem, da takšen dogovor izpolnjuje naslednja merila:
it does not pre-empt any Commission decision under Article 47 of Directive 2006/43/EC.’;
ne določa vnaprej nobene odločitve Komisije na podlagi člena 47 Direktive 2006/43/ES.“
Point 10 of the first paragraph of Article 1 shall cease to apply on 31 July 2013.’;
Točka 10 prvega odstavka člena 1 preneha veljati 31. julija 2013.“
the Annex is replaced by Annex I to this Decision;
Priloga se nadomesti s Prilogo I k temu sklepu.
Annex II is added as set out in Annex II to this Decision.
Doda se Priloga II, kakor je določeno v Prilogi II k temu sklepu.
Dubai International Financial Centre
Mednarodni finančni center Dubaj
Provided they give the information, those auditors and audit entities should be able to continue their activities in relation to audit reports concerning annual or consolidated accounts for financial years starting during the period from 1 August 2012 to 31 July 2015.
Če bodo navedeni revizorji in revizijski subjekti poslali informacije, bi jim bilo treba omogočiti, da nadaljujejo svoje dejavnosti v zvezi z revizijskimi poročili o letnih ali konsolidiranih računovodskih izkazih za poslovna leta, ki se pričnejo v obdobju od 1. avgusta 2012 do 31. julija 2015.
This Decision should not affect the right of the Member States to apply their investigation and penalty systems in respect of such auditors and audit entities.
Ta sklep ne bi smel vplivati na pravico držav članic, da uporabijo svoje sisteme preiskav in kazni za take revizorje in revizijske subjekte.
amending Decision 2009/821/EC as regards the lists of border inspection posts and veterinary units in Traces due to the accession of Croatia
o spremembi Odločbe 2009/821/ES glede seznamov mejnih kontrolnih točk in veterinarskih enot v Traces zaradi pristopa Hrvaške
(notified under document C(2013) 3474)
(notificirano pod dokumentarno številko C(2013) 3474)
Having regard to the Treaty of Accession of Croatia and in particular Article 3(4) thereof,
ob upoštevanju Pogodbe o pristopu Hrvaške in zlasti člena 3(4) Pogodbe,
Having regard to the Act of Accession of Croatia, and in particular Article 50 thereof,
ob upoštevanju akta o pristopu Hrvaške in zlasti člena 50 akta,
Commission Decision 2009/821/EC of 28 September 2009 drawing up a list of approved border inspection posts, laying down certain rules on the inspections carried out by Commission veterinary experts and laying down the veterinary units in Traces [1] lays down in its Annex I the list of border inspection posts approved in accordance with Council Directives 91/496/EEC [2] and 97/78/EC [3] and in its Annex II the list of central units, regional units and local units in the integrated computerised veterinary system (Traces).
Odločba Komisije 2009/821/ES z dne 28. septembra 2009 o sestavi seznama odobrenih mejnih kontrolnih točk, določitvi nekaterih pravil za kontrolne preglede, ki jih izvajajo veterinarski strokovnjaki Komisije, in določitvi veterinarskih enot v Traces [1] v Prilogi I določa seznam mejnih kontrolnih točk, odobrenih v skladu z direktivama Sveta 91/496/EGS [2] in 97/78/ES [3], v Prilogi II pa seznam glavnih, regionalnih in območnih uradov v celovitem računalniškem veterinarskem sistemu (Traces).
Decision 2009/821/EC, adopted by the Commission, remains valid beyond 1 July 2013 and therefore requires adaptation to the accession of Croatia.
Odločba 2009/821/ES, ki jo je sprejela Komisija, ostaja veljavna po 1. juliju 2013 in jo treba zaradi pristopa Hrvaške prilagoditi.
The necessary adaptations are not provided for in the Act of Accession for Croatia [4] and thus need to be adopted before accession with this Decision so as to be applicable as from accession.
Potrebne prilagoditve niso zagotovljene v aktu o pristopu Hrvaške [4], zato jih je treba s tem sklepom sprejeti pred pristopom, da bi ob pristopu stopile v veljavo.
The process of enlargement will result in significant modification of the land border of the new Union with neighbouring third countries, with the extension of the coastal border to include more sea coast of the Mediterranean Sea, and with the addition of one international airport.
S postopkom širitve bo prišlo do bistvenih sprememb kopenske meje nove Unije s sosednjimi tretjimi državami, podaljšala se bo obalna meja z vključitvijo dodatnih delov obale Sredozemskega morja in dodano bo mednarodno letališče.
The proposed locations put forward as border inspection posts with third countries in Croatia have been the subject of audits by the Commission audit service (formerly referred to as Commission inspection service), the Food and Veterinary Office (FVO).
Točke, predlagane za mejne kontrolne točke s tretjimi državami na Hrvaškem, je pregledala Nadzorna služba Komisije (prej imenovana Inšpekcijska služba Komisije) Urada za prehrano in veterinarstvo (FVO).
It is considered that these locations will be completed to Union requirements by accession.
Šteje se, da bo seznam teh točk do pristopa v skladu z zahtevami Unije.
Therefore the proposed locations in Croatia should be added to the list of approved border inspection posts in Member States set out in Annex I to Decision 2009/821/EC.
Zato bi bilo treba predlagane točke dodati na seznam odobrenih mejnih kontrolnih točk v državah članicah, ki so določene v Prilogi I k Odločbi 2009/821/ES.
Therefore the list of approved border inspection posts in these two Member States set out in Annex I to Decision 2009/821/EC should be amended accordingly.
Zato bi bilo treba seznam odobrenih mejnih kontrolnih točk v teh državah članicah iz Priloge I k Odločbi 2009/821/ES ustrezno spremeniti.
Furthermore, the process of enlargement will result in the addition of local veterinary units in Croatia for the use of Traces.
Poleg tega se bo zaradi širitve povečalo število območnih veterinarskih enot na Hrvaškem, ki se vnesejo v sistem Traces.
Therefore these local veterinary units must be added to the list of local units in Traces for Member States, laid down in Annex II to Decision 2009/821/EC.
Zato je treba te območne veterinarske enote držav članic dodati na seznam območnih enot v Traces iz Priloge II k Odločbi 2009/821/ES.
The amendments set out in the Annex shall enter into force subject to, and as from the date of the entry into force of the Treaty of Accession of Croatia.
Spremembe iz Priloge začnejo veljati pod pogojem in na dan začetka veljavnosti pogodbe o pristopu Republike Hrvaške.
OJ L 112, 24.4.2012, p. 21.
UL L 112, 24.4.2012, str. 21.
in the part after France, the following part for Croatia has to be added:
Po seznamu za Francijo se doda seznam za Hrvaško:
in the part concerning Hungary, the entries for the rail at Gyékényes and for the road at Letenye are deleted;
V razpredelnici, ki zadeva Madžarsko, se odstranita vnos za železnico v kraju Gyékényes in vnos za cesto v kraju Letenye.
in the part concerning Slovenia, the entries for the rail at Dobova, for the road at Gruškovje, Jelšane and Obrežje are deleted;
V razpredelnici, ki zadeva Slovenijo, se odstranijo vnos za železnico v kraju Dobova in vnosi za cesto v krajih Gruškovje, Jelšane in Obrežje.
in Annex II in the part after France, the following part for Croatia has to be added:
V Prilogi II se po seznamu za Francijo doda seznam za Hrvaško:
At the same time as a result of the accession of Croatia, certain Member States notably Hungary and Slovenia will cease to have borders with third countries.
Obenem nekatere države članice, tj. Madžarska in Slovenija, zaradi pristopa Hrvaške ne bodo imele več meja s tretjimi državami.
As a result certain land border inspection posts in these Member States will become redundant.
Določene mejne kontrolne točke v teh državah članicah torej ne bodo več potrebne.
laying down transitional measures for certain products of animal origin covered by Regulation (EC) No 853/2004 of the European Parliament and of the Council introduced into Croatia from third countries before 1 July 2013
o določitvi prehodnih ukrepov za nekatere proizvode živalskega izvora iz Uredbe (ES) št. 853/2004 Evropskega parlamenta in Sveta, ki so bili vneseni na Hrvaško iz tretjih držav pred 1. julijem 2013
(notified under document C(2013) 3475)
(notificirano pod dokumentarno številko C(2013) 3475)
Having regard to Treaty of Accession of Croatia and in particular Article 3(4) thereof,
ob upoštevanju Pogodbe o pristopu Republike Hrvaške in zlasti člena 3(4) Pogodbe,
Having regard to the Act of Accession of Croatia, and in particular Article 42 thereof,
ob upoštevanju Akta o pristopu Republike Hrvaške in zlasti člena 42 Akta,
However, certain products of animal origin introduced into Croatia before that date do not comply with the relevant rules set out in that Regulation.
Vendar nekateri proizvodi živalskega izvora, ki so bili vneseni na Hrvaško pred tem datumom, niso v skladu z ustreznimi pravili iz navedene uredbe.
Some of those products have been released for free circulation in Croatia while others have not yet been placed under the customs procedure and are still under customs supervision.
Nekateri od navedenih proizvodov so bili sproščeni v prosti promet na Hrvaškem, medtem ko drugi še niso šli skozi carinski postopek in so še vedno pod carinskim nadzorom.
In order to facilitate the transition from the existing regime in Croatia to that resulting from the application of Union legislation, it is appropriate to lay down transitional measures for the marketing of those products.
Za lažji prehod z obstoječe ureditve na Hrvaškem na ureditev, ki izhaja iz uporabe zakonodaje Unije, je primerno določiti prehodne ukrepe za trženje navedenih proizvodov.
Those products should only be placed on the domestic market of Croatia under appropriate conditions.
Navedene proizvode bi morali dati na hrvaški domači trg le pod ustreznimi pogoji.
In particular, taking into account that the current traceability system is not sufficient, those non-compliant products should not be processed by establishments authorised to dispatch their products to other Member States.
Zlasti ob upoštevanju, da sedanji sistem sledljivosti ni zadovoljiv, se navedeni neustrezni proizvodi ne bi smeli predelovati v obratih, ki imajo dovoljenje, da svoje proizvode odpremljajo v druge države članice.
Products that do not comply with Regulation (EC) No 853/2004 should not be introduced into other Member States.
Proizvodov, ki niso v skladu z Uredbo (ES) št. 853/2004, ne bi smeli vnašati v druge države članice.
In order to ensure that the products concerned are not subject to intra-Union trade, Member States should carry out appropriate checks in accordance with Council Directive 89/662/EEC of 11 December 1989 concerning veterinary checks in intra-Community trade with a view to the completion of the internal market [2].
Da bi države članice zagotovile, da se z zadevnimi proizvodi v Uniji ne trguje, bi morale opravljati ustrezne preglede v skladu z Direktivo Sveta 89/662/EGS z dne 11. decembra 1989 o veterinarskih pregledih v trgovini znotraj Skupnosti glede na vzpostavitev notranjega trga [2].
The export of such products to third countries should comply with appropriate arrangements and be carried out in accordance with Regulation (EC) No 178/2002 of the European Parliament and of the Council of 28 January 2002 laying down the general principles and requirements of food law, establishing the European Food Safety Authority and laying down procedures in matters of food safety [3].
Izvoz takih proizvodov v tretje države bi moral biti v skladu z ustrezno ureditvijo in z Uredbo (ES) št. 178/2002 Evropskega parlamenta in Sveta z dne 28. januarja 2002 o določitvi splošnih načel in zahtevah živilske zakonodaje, ustanovitvi Evropske agencije za varnost hrane in postopkih, ki zadevajo varnost hrane [3].
After one year from the date of accession, products that have not yet been released for free circulation and placed on the market in Croatia or exported and remain in storage under customs supervision should be destroyed.
Proizvode, ki še niso bili sproščeni v prosti promet in dani na hrvaški trg ali izvoženi ter so ostali v skladišču pod carinskim nadzorom, bi bilo po enem letu od datuma pristopa treba uničiti.
This Decision shall apply to products of animal origin which fulfil the following conditions:
Ta sklep se uporablja za proizvode živalskega izvora, ki izpolnjujejo naslednje pogoje:
they fall within the scope of Regulation (EC) No 853/2004;
spadajo na področje uporabe Uredbe (ES) št. 853/2004;
they do not comply with the requirements of Regulation (EC) No 853/2004;
ne izpolnjujejo zahtev iz Uredbe (ES) št. 853/2004;
they were introduced into Croatia from third countries before 1 July 2013.
na Hrvaško so bili vneseni iz tretjih držav pred 1. julijem 2013.
Products of animal origin released for free circulation in Croatia before 1 July 2013
Proizvodi živalskega izvora, sproščeni v prosti promet na Hrvaškem pred 1. julijem 2013
Products referred to in Article 1 that have been released for free circulation in Croatia before 1 July 2013 may continue to be placed on the market on the territory of Croatia for a period of one year from that date, provided that they comply with the following requirements:
Proizvodi iz člena 1, ki so bili sproščeni v prosti promet na Hrvaškem pred 1. julijem 2013, lahko ostanejo na trgu hrvaškega ozemlja eno leto po navedenem datumu, če izpolnjujejo naslednje zahteve: