natgillin/translations-raw huggingface dataset:
With effect from 1 December 2009 the Treaty on the Functioning of the European Union introduced certain changes in terminology, such as the replacement of “Community” by “Union”.
Pogodba o delovanju Evropske unije je z učinkom od 1. decembra 2009 uvedla določene spremembe glede terminologije, na primer nadomestitev izraza ‚Skupnost‘ z izrazom ‚Unija‘.
Regulation (EU) No 258/2014 of the European Parliament and of the Council
Uredba (EU) št. 258/2014 Evropskega parlamenta in Sveta
establishing a Union programme to support specific activities in the field of financial reporting and auditing for the period of 2014-20 and repealing Decision No 716/2009/EC
o vzpostavitvi programa Unije za podpiranje posebnih dejavnosti na področju računovodskega poročanja in revizije za obdobje 2014–2020 in o razveljavitvi Sklepa št. 716/2009/ES
Decision No 716/2009/EC of the European Parliament and of the Council [3] established a Community programme to support specific activities in the field of financial services, financial reporting and auditing.
Sklep št. 716/2009/ES Evropskega parlamenta in Sveta [3] je vzpostavil program Skupnosti za podpiranje posebnih dejavnosti na področju finančnih storitev, računovodskega poročanja in revizije.
On the basis of that Decision, the European Financial Reporting Advisory Group (EFRAG), the International Financial Reporting Standards Foundation (the IFRS Foundation), which is the legal successor to the International Accounting Standards Committee Foundation (IASCF), and the Public Interest Oversight Board (PIOB) benefited from Union co-financing in the form of operating grants until 31 December 2013.
Na podlagi navedenega sklepa so Evropska svetovalna skupina za računovodsko poročanje (EFRAG), Fundacija za mednarodne standarde računovodskega poročanja (Fundacija MSRP), ki je pravna naslednica Fundacije odbora za mednarodne računovodske standarde (IASCF) in Odbor za zaščito javnega interesa (PIOB) koristile sofinanciranje Unije v obliki nepovratnih sredstev za poslovanje do 31. decembra 2013.
The crisis in the financial markets which has unfolded since 2008 has put the issue of financial reporting and auditing at the centre of the Union’s political agenda.
Zaradi krize na finančnih trgih, ki traja od leta 2008, se je vprašanje računovodskega poročanja in revizije znašlo v središču politične agende Unije.
A well-functioning common financial reporting framework is essential for the internal market, for the effective functioning of the capital markets and for the realisation of the integrated market for financial services in the Union.
Dobro delujoč skupni okvir za računovodsko poročanje je bistvenega pomena za notranji trg, učinkovito delovanje kapitalskih trgov in uresničitev enotnega trga za finančne storitve v Uniji.
As well as playing a central role in ensuring that investors are equipped with important information relating to the balance sheet, the profit and loss statement and cash flow, financial statements support effective corporate governance.
Računovodski izkazi imajo osrednjo vlogo pri zagotavljanju, da vlagatelji dobijo pomembne informacije v zvezi z bilanco stanja, izkazom poslovnega izida in denarnimi tokovi, poleg tega pa podpirajo učinkovito upravljanje družb.
As well as playing a vital role in protecting shareholder and creditor interests, financial statements form the bedrock of prudential regulation in the sense that all major legislative instruments on financial services rely on company financial statements, including Regulation (EU) No 648/2012 of the European Parliament and of the Council [4] and Regulation (EU) No 575/2013 of the European Parliament and of the Council [5].
Računovodski izkazi imajo po eni strani osrednjo vlogo pri varovanju interesov delničarjev in posojilodajalcev, po drugi strani pa tvorijo temelje bonitetne ureditve, saj se vsi pomembnejši zakonodajni akti na področju finančnih storitev, vključno z Uredbo (EU) št. 648/2012 Evropskega parlamenta in Sveta [4] ter Uredbo (EU) št. 575/2013 Evropskega parlamenta in Sveta [5], zanašajo na računovodske izkaze družb.
Regulators rely on accounting terminology in order to understand what risks a company is taking and therefore what is required of that company.
Regulatorji s pomočjo računovodske terminologije razumejo, kakšna tveganja prevzema družba in kaj se zahteva od nje.
In a global economy, there is a need for a global accounting language, while taking into account the many different accounting traditions already used.
V globalnem gospodarstvu potrebujemo globalen računovodski jezik, pri čemer pa je treba upoštevati številne različne računovodske tradicije, ki se že uporabljajo.
The G20 has repeatedly called for global accounting standards and for the convergence of existing and future accounting standards.
Skupina G20 je že večkrat pozvala k svetovnim računovodskih standardom in k zbliževanju obstoječih in prihodnjih računovodskih standardov.
International Financial Reporting Standards (IFRS) developed by the International Accounting Standards Board (IASB) are adopted and used in many, but not in some major, jurisdictions around the world.
Mednarodni standardi računovodskega poročanja (MSRP), ki jih je oblikoval Odbor za mednarodne računovodske standarde (IASB), so sprejeti in se uporabljajo v številnih, vendar ne v nekaterih največjih jurisdikcijah po svetu.
Such international accounting standards need to be developed under a transparent and democratically accountable process.
Takšne mednarodne računovodske standarde je treba oblikovati v okviru postopka, ki je pregleden in je predmet demokratičnega nadzora.
To ensure that the interests of the Union are respected and that global standards are of high quality and compatible with Union law, it is essential that the interests of the Union are adequately taken into account in that international standard-setting process.
Za zagotovitev, da se upoštevajo interesi Unije ter da so globalni standardi visoke kakovosti in skladni s pravom Unije, je bistveno, da se v postopkih določanja mednarodnih standardov ustrezno upoštevajo interesi Unije.
Those interests include the maintenance of the principle that financial statements should give a ‘true and fair view’, and should be reliable and understandable, comparable and relevant.
Ti interesi vključujejo ohranitev načela, da bi morali računovodski izkazi podati resnično in pošteno sliko, in da bi morali biti zanesljivi in razumljivi, primerljivi in ustrezni.
In accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council [6], IFRS should be incorporated into Union law in order to be applied by companies with securities listed on a regulated market in the Union, only if IFRS meet the criteria set out in that Regulation, including the requirement that accounts give a ‘true and fair view’ as laid down in Article 4(3) of Directive 2013/34/EU of the European Parliament and of the Council [7].
V skladu z Uredbo (ES) št. 1606/2002 Evropskega parlamenta in Sveta [6] bi morali MSRP postati del prava Unije, da bi jih uporabljale družbe, katerih vrednostni papirji kotirajo na reguliranem trgu v Uniji, samo če MSRP izpolnjujejo merila iz navedene uredbe, vključno z zahtevo, da bi morali računovodski izkazi podajati resnični in pošteni prikaz, kakor je določeno v členu 4(3) Direktive št. 2013/34/EU Evropskega parlamenta in Sveta [7].
IFRS therefore play a major role in the functioning of the internal market and thus the Union has a direct interest in ensuring that the process through which IFRS are developed and approved delivers standards that are consistent with the requirements of the legal framework of the internal market.
MSRP imajo torej ključno vlogo pri delovanju notranjega trga, zato je v neposrednem interesu Unije zagotoviti, da se v postopku priprave in sprejetja MSRP oblikujejo standardi, ki so usklajeni z zahtevami pravnega okvira notranjega trga.
IFRS are issued by the IASB and related interpretations are issued by the IFRS Interpretations Committee, two bodies within the IFRS Foundation.
MSRP izdaja IASB, pripadajoče razlage pa Odbor za pojasnjevanje MSRP, ki sta subjekta Fundacije MSRP.
It is therefore important to establish appropriate funding arrangements for the IFRS Foundation.
Zato je pomembno zagotoviti ustrezne načine financiranja Fundacije MSRP.
EFRAG was founded in 2001 by European organisations representing issuers and the accountancy profession involved in the financial reporting process.
EFRAG so leta 2001 ustanovile evropske organizacije, ki zastopajo izdajatelje in računovodske poklice, ki so vključeni v postopek računovodskega poročanja.
In accordance with Regulation (EC) No 1606/2002, EFRAG provides the Commission with opinions on whether an accounting standard issued by the IASB or an interpretation issued by the IFRS Interpretations Committee, which is to be endorsed, complies with the endorsement criteria set out in that Regulation.
V skladu z Uredbo (ES) št. 1606/2002 EFRAG posreduje Komisiji mnenja, ali je računovodski standard, ki ga je izdala IASB, ali razlaga, ki jo je izdal Odbor za pojasnjevanje MSRP, v skladu z merili za odobritev iz navedene uredbe.
EFRAG is taking up the role of the ‘single European accounting voice’ in the global arena.
EFRAG prevzema vlogo „enotnega računovodskega glasu Evrope“ na svetovni ravni.
In that capacity, EFRAG provides input to the IASB’s standard-setting process.
V tej vlogi EFRAG sodeluje v postopku določanja standardov v okviru IASB.
In order for EFRAG to fulfil such a role, it should be exposed to all possible views held in the Union in the course of due process, whereby national standard-setters, governments and regulators as well as other stakeholders, play an essential role given the significant differences of opinion that already exist between Member States and various stakeholders.
Da bi lahko EFRAG upravičil to vlogo, bi moral upoštevati vsa najrazličnejša mnenja v Uniji v predpisanem postopku, v katerem je bistveno sodelovanje nacionalnih oblikovalcev standardov, vlad in regulatorjev, pa tudi drugih zainteresiranih strani, saj se mnenja držav članic in različnih zainteresiranih strani precej razlikujejo.
All interactions of EFRAG with the IASB should be fully transparent and any decision taken by EFRAG should be after fully consulting national standard-setters.
Vsi stiki med EFRAG in IASB bi morali biti povsem pregledni, EFRAG pa bi moral odločitve sprejemati šele po posvetovanju z nacionalnimi oblikovalci standardov.
Taking into account EFRAG’s role in assessing whether IFRS comply with the requirement of Union company law and policy, as laid out in Regulation (EC) No 1606/2002, it is necessary for the Union to ensure EFRAG’s stable financing and thus contribute to its funding.
Ob upoštevanju vloge EFRAG pri ocenjevanju, ali MSRP izpolnjujejo zahteve prava gospodarskih družb in politik Unije, kot so opredeljene v Uredbi (ES) št. 1606/2002, mora Unija zagotoviti stabilno financiranje EFRAG in tako k njemu prispevati.
On 12 November 2013 the Commission published the report of Philippe Maystadt, special advisor to the Commissioner responsible for internal market and services (the ‘special advisor’s report’), in which he outlined potential reforms to EFRAG governance aimed at reinforcing the Union’s contribution to the development of international accounting standards.
Komisija je 12. novembra 2013 objavila poročilo Philippa Maystadta, posebnega svetovalca komisarju, odgovornemu za notranji trg in storitve (v nadaljnjem besedilu: poročilo posebnega svetovalca), v katerem je opredelil morebitne reforme upravljanja EFRAG, ki so namenjene okrepitvi prispevka Unije k razvoju mednarodnih računovodskih standardov.
In order to achieve the expected objectives of the co-financing programme established by this Regulation (the ‘Programme’), it is necessary that arrangements for governance are revised in line with the recommendations set out in the special advisor’s report and that those reforms are implemented without delay.
Da bi dosegli pričakovane cilje programa sofinanciranja, vzpostavljenega s to uredbo (v nadaljnjem besedilu: program), je treba ureditve upravljanja revidirati v skladu s priporočili iz poročila posebnega svetovalca in te reforme nemudoma izvesti.
The Commission should monitor the implementation of the reform of EFRAG governance and inform the European Parliament and the Council of the progress in its implementation.
Komisija bi morala spremljati izvajanje reforme upravljanja EFRAG ter obveščati Evropski parlament in Svet o napredku pri izvajanju.
To this end, the Commission should submit to the European Parliament and to the Council a report on the implementation of the governance reform by 31 March 2014.
V ta namen bi morala Komisija Evropskemu parlamentu in Svetu do 31. marca 2014 predložiti poročilo o izvajanju reforme upravljanja.
The technical work of EFRAG should be focused on technical advice to the Commission on the endorsement of IFRS as well as on the appropriate participation in the process of development of such IFRS and should ensure that Union interests are adequately taken into account in the international standard-setting process.
Tehnično delo EFRAG bi moralo biti osredotočeno na tehnične nasvete Komisiji o odobritvi MSRP in o primerni udeležbi v procesu razvoja takih MSRP ter bi moralo zagotoviti, da so interesi Unije primerno upoštevani v procesu določanja mednarodnih standardov.
Those interests should include the notion of ‘prudence’, the maintenance of the requirement of a ‘true and fair view’ as laid down in Directive 2013/34/EU and should take into account the impact of standards on financial stability and the economy.
Ti interesi bi morali vključevati pojem previdnosti, ohranjanje zahteve za resnični in pošteni prikaz, kakor je določeno v Direktivi 2013/34/EU, in bi morali upoštevati vpliv standardov na finančno stabilnost in gospodarstvo.
The Commission should assess the technical work of EFRAG in reports prepared in accordance with the criteria laid down in this Regulation.
Komisija bi morala tehnično delo EFRAG oceniti v poročilih, pripravljenih v skladu z merili iz te uredbe.
In the field of statutory audit, PIOB was created in 2005 by the Monitoring Group, an international organisation responsible for monitoring the governance reform of the International Federation of Accountants (IFAC).
Na področju obvezne revizije je Nadzorna skupina, mednarodna organizacija, ki je odgovorna za spremljanje reforme upravljanja Mednarodne zveze računovodskih strokovnjakov (IFAC), leta 2005 ustanovila odbor PIOB.
The role of PIOB is to oversee the process leading to the adoption of International Standards on Auditing (ISAs) and other public interest activities of the IFAC.
Vloga PIOB je nadzor nad postopkom sprejemanja mednarodnih revizijskih standardov (MSR) in drugimi dejavnostmi v javnem interesu, ki jih izvaja IFAC.
It is possible for ISAs to be adopted for their application in the Union provided, in particular, that they have been developed with due process, public oversight and transparency as required under Article 26 of Directive 2006/43/EC of the European Parliament and of the Council [8].
MSR se lahko sprejmejo za uporabo v Uniji, zlasti če so bili razviti v skladu s predpisanim postopkom, javnim nadzorom in preglednostjo, kakor je določeno v členu 26 Direktive 2006/43/ES Evropskega parlamenta in Sveta [8].
The audit proposals of 30 November 2011 also envisage the introduction of ISAs in the Union.
Predlogi Komisije o reviziji z dne 30. novembra 2011 predvidevajo tudi uvedbo MSR v Uniji.
The introduction of ISAs in the Union and the key role of PIOB in ensuring that they fulfil the requirements laid down in Directive 2006/43/EC mean that the Union has a direct interest in ensuring that the process through which such standards are developed and approved delivers standards that are consistent with the legal framework of the internal market.
Uvedba MSR v Uniji in ključna vloga PIOB pri zagotavljanju skladnosti standardov z zahtevami iz Direktive 2006/43/ES pomenita, da je v neposrednem interesu Unije zagotoviti, da se v postopku priprave teh standardov oblikujejo in odobrijo standardi, ki so usklajeni s pravnim okvirom notranjega trga.
The Commission proposal to amend Directive 2006/43/EC also explicitly recognises the role of PIOB.
Predlog Komisije za spremembo Direktive 2006/43/ES tudi izrecno priznava vlogo PIOB.
It is therefore important to ensure appropriate funding arrangements for PIOB.
Zato je pomembno zagotoviti ustrezne načine financiranja PIOB.
Bodies working in the field of accounting and auditing are highly dependent on funding and play major roles in the Union which are decisive for the functioning of the internal market.
Subjekti, ki delujejo na področju računovodstva in revidiranja, so močno odvisni od financiranja in imajo v Uniji pomembne vloge, ki so odločilnega pomena za delovanje notranjega trga.
The proposed beneficiaries of the programme established by Decision No 716/2009/EC have been co-financed by operating grants from the Union budget, which has allowed them to increase their financial independence from private sector and ad hoc sources, thereby raising their capacity and credibility.
Predlagani upravičenci do programa, vzpostavljenega s Sklepom št. 716/2009/ES, so bili sofinancirani z nepovratnimi sredstvi za poslovanje iz proračuna Unije, kar jim je omogočilo večjo finančno neodvisnost od zasebnega sektorja in priložnostnih virov, s čimer sta se povečali njihova zmogljivost in verodostojnost.
Public funding in itself however should not be seen as confirmation of such independence from the private sector.
Financiranje z javnimi sredstvi se samo po sebi ne bi smelo smatrati kot potrditev za neodvisnost od zasebnega sektorja.
In particular, greater transparency with regard to membership of the boards of, inter alia, the IASB and EFRAG should be required to ensure that all stakeholders are represented in the standard-setting and endorsement process.
Zahtevati bi bilo treba zlasti večjo preglednost v zvezi s članstvom v upravi, med drugim v IASB in EFRAG, da bi zagotovili zastopanost vseh zainteresiranih strani v postopku določanja in sprejemanja standardov.
EFRAG and the IASB should take all appropriate steps to avoid conflicts of interests, including disclosure requirements adapted to the function and responsibilities of the different categories of staff employed by those organisations.
EFRAG in IASB bi morala sprejeti vse ustrezne ukrepe za preprečevanje navzkrižja interesov, vključno z zahtevami za razkritje, prilagojene funkciji in odgovornostim različnih kategorij osebja, ki ga zaposlujeta ti organizaciji.
Experience has shown that Union co-financing ensures that beneficiaries benefit from clear, stable, diversified, sound and adequate funding and contributes to enabling the beneficiaries to accomplish their public interest mission in an independent and efficient manner.
Izkušnje kažejo, da sofinanciranje Unije zagotavlja, da imajo upravičenci na voljo jasno, stabilno, raznovrstno, preudarno in zadostno financiranje, ter pripomore k omogočanju upravičencem, da lahko neodvisno in učinkovito izpolnjujejo svoje naloge v javnem interesu.
Therefore, sufficient funding should continue to be provided by means of a Union contribution towards the functioning of international accounting and auditing standard-setting, and in particular to the IFRS Foundation, EFRAG and PIOB.
Zato bi bilo treba še naprej zagotavljati dovolj sredstev, in sicer prek prispevka Unije dejavnosti določanja mednarodnih računovodskih in revizijskih standardov ter zlasti Fundaciji MSRP, EFRAG in PIOB.
In addition to changing their funding patterns, the IFRS Foundation and EFRAG have undergone governance reforms to ensure that through their structure and processes they accomplish their public interest mission in an independent, efficient, transparent and democratically accountable manner.
Fundacija MSRP in EFRAG sta poleg spreminjanja svojih vzorcev financiranja izvedli tudi reforme upravljanja, da bi njuna struktura in postopki omogočili neodvisno, učinkovito, pregledno in demokratično odgovorno izpolnjevanje nalog v javnem interesu.
In relation to the IFRS Foundation, the Monitoring Board was created in 2009 to ensure public accountability and oversight, the effectiveness of the Standards Advisory Council was enhanced, transparency was improved and the role of impact assessments was formalised as part of the due process of the IASB.
V povezavi s Fundacijo MSRP je bil z namenom zagotovitve javne odgovornosti in nadzora leta 2009 ustanovljen Nadzorni odbor, povečala se je učinkovitost Svetovalnega sveta za standarde, izboljšala se je preglednost, ocene učinka pa so uradno postale del predpisanega postopka IASB.
Efforts to improve the way in which those bodies are governed will continue.
Prizadevanja za izboljšave upravljanja teh subjektov se bodo nadaljevala.
In 2013 the Commission initiated an evaluation of the application of Regulation (EC) No 1606/2002.
Leta 2013 je Komisija začela ocenjevati uporabo Uredbe (ES) št. 1606/2002.
The scope of evaluation covers in particular the criteria for the endorsement of IFRS in the Union as laid down in Article 3(2) of that Regulation and the governance arrangements of the IFRS Foundation and the IASB.
Obseg ocenjevanja zajema zlasti merila za odobritve MSRP v Uniji, kakor je določeno v členu 3(2) navedene uredbe, in ureditve upravljanja fundacije MSRP ter IASB.
This Regulation lays down a financial envelope for the entire duration of the Programme which is to constitute the prime reference amount, within the meaning of point 17 of the Interinstitutional Agreement of 2 December 2013 between the European Parliament, the Council and the Commission on budgetary discipline, on cooperation in budgetary matters and on sound financial management [9], for the European Parliament and the Council during the annual budgetary procedure.
Ta uredba določa za celotno obdobje trajanja programa finančna sredstva, ki pomenijo v okviru letnega proračunskega postopka za Evropski parlament in Svet prednostni referenčni znesek v smislu točke 17 Medinstitucionalnega sporazuma z dne 2. decembra 2013 med Evropskim parlamentom, Svetom in Komisijo o proračunski disciplini, sodelovanju v proračunskih zadevah in dobrem finančnem poslovodenju [9].
Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council [10] and Commission Delegated Regulation (EU, Euratom) No 1268/2012 [11], which safeguard Union financial interests, are to be applied in the course of implementation of the Programme, taking into account the principles of simplicity and consistency in the choice of budgetary instruments, a limit on the number of cases where the Commission retains direct responsibility for implementation and management, and the required proportionality between the level of resources and the administrative burden related to their use.
Uredbo (EU, Euratom) št. 966/2012 Evropskega parlamenta in Sveta [10], in Delegirano uredbo Komisije (EU, Euratom) št. 1268/2012 [11], ki ščitita finančne interese Unije, je treba uporabljati pri izvajanju programa, ob upoštevanju načel enostavnosti in doslednosti pri izbiri proračunskih instrumentov, omejitve števila primerov, kjer je Komisija neposredno odgovorna za izvajanje in upravljanje, ter zahtevane sorazmernosti med obsegom sredstev in upravnim bremenom, povezanim z uporabo teh sredstev.
The Programme is expected to contribute to the objectives of ensuring comparability and transparency of company accounts throughout the Union, and of making the needs of the Union heard in the context of the global harmonisation of financial reporting standards.
Program naj bi prispeval k ciljem zagotavljanja primerljivosti in preglednosti računovodskih izkazov družb po vsej Uniji ter k izražanju potreb Unije pri usklajevanju standardov finančnega poročanja na svetovni ravni.
Speaking with a single European voice would help to promote the international acceptance of IFRS, convergence and high quality international standards for auditing in all Member States.
Enoten evropski nastop bi lahko prispeval k mednarodnemu priznavanju MSRP ter k spodbujanju zbliževanja in visoke kakovosti mednarodnih revizijskih standardov v vseh državah članicah.