natgillin/translations-raw huggingface dataset:
Article 27 is replaced by the following:
kar zadeva konsolidirane računovodske izkaze je revizor skupine v celoti odgovoren za revizijsko poročilo iz člena 28 te direktive in po potrebi člena 10 Uredbe (EU) št. 537/2014 ter po potrebi za dodatno poročilo k revizijskemu poročilu iz člena 11 navedene uredbe;
‘Article 27
revizor skupine oceni revizijsko delo, ki so ga za namen revizije skupine opravili kateri koli revizorji tretjih držav ali zakoniti revizorji, revizijski subjekti tretjih držav ali revizijska podjetja, in dokumentira vrsto, čas in obseg dela, ki so ga ti revizorji opravili, po potrebi vključno s pregledom revizorja skupine ustreznih delov dokumentacije teh revizorjev;
Statutory audits of consolidated financial statements
revizor skupine pregleda in dokumentira revizijsko delo, ki so ga za namen revizije skupine opravili revizorji tretjih držav ali zakoniti revizorji, revizijski subjekti tretjih držav ali revizijska podjetja.
Member States shall ensure that in the case of a statutory audit of the consolidated financial statements of a group of undertakings:
Dokumentacija, ki jo hrani revizor skupine, mora biti takšna, da lahko ustrezen pristojni organ pregleda delo revizorja skupine.
in relation to the consolidated financial statements, the group auditor bears the full responsibility for the audit report referred to in Article 28 of this Directive and, where applicable, Article 10 of Regulation (EU) No 537/2014 and for, where applicable, the additional report to the audit committee as referred to in Article 11 of that Regulation;
Za namene točke (c) prvega pododstavka tega odstavka revizor skupine zadevne revizorje tretjih držav, zakonite revizorje, revizijske subjekte tretjih držav ali revizijska podjetja zaprosi za odobritev glede prenosa ustrezne dokumentacije med izvajanjem revizije konsolidiranih računovodskih izkazov kot pogoj za to, da se lahko revizor skupine zanese na delo navedenih revizorjev tretjih držav, zakonitih revizorjev, revizijskih subjektov tretjih držav ali revizijskih podjetij.
the group auditor evaluates the audit work performed by any third-country auditor(s) or statutory auditor(s) and third-country audit entity(ies), or audit firm(s) for the purpose of the group audit, and documents the nature, timing and extent of the work performed by those auditors, including, where applicable, the group auditor's review of relevant parts of those auditors' audit documentation;
Kadar revizor skupine ne more izpolniti zahtev iz točke (c) prvega pododstavka odstavka 1, sprejme ustrezne ukrepe in obvesti pristojni organ.
the group auditor reviews the audit work performed by third-country auditor(s) or statutory auditor(s) and third-country audit entity(ies) or audit firm(s) for the purpose of the group audit and documents it.
Takšni ukrepi po potrebi vključujejo neposredno ali zunanje izvajanje dodatnih nalog obvezne revizije v ustreznem odvisnem podjetju.
The documentation retained by the group auditor shall be such as to enable the relevant competent authority to review the work of the group auditor.
Kadar se za revizorja skupine izvede pregled za zagotavljanje kakovosti ali preiskava v zvezi z obvezno revizijo konsolidiranih računovodskih izkazov skupine podjetij, revizor skupine na zahtevo predloži pristojnemu organu ustrezno dokumentacijo, ki jo hrani v zvezi z revizijskim delom, ki so ga za namen revizije skupine opravili zadevni revizorji tretjih držav, zakoniti revizorji, revizijski subjekti tretjih držav ali revizijska podjetja, vključno z delovnimi papirji v zvezi z revizijo skupine.
For the purposes of point (c) of the first subparagraph of this paragraph, the group auditor shall request the agreement of the third-country auditor(s), statutory auditor(s), third-country audit entity(ies) or audit firm(s) concerned to the transfer of relevant documentation during the conduct of the audit of consolidated financial statements, as a condition of the reliance by the group auditor on the work of those third-country auditor(s), statutory auditor(s), third-country audit entity(ies) or audit firm(s).
Pristojni organ lahko od ustreznih pristojnih organov v skladu s členom 36 zahteva dodatno dokumentacijo v zvezi z revizijskim delom, ki so ga za namen revizije skupine opravili kateri koli zakoniti revizorji ali revizijska podjetja.
Where the group auditor is unable to comply with point (c) of the first subparagraph of paragraph 1, he, she or it shall take appropriate measures and inform the relevant competent authority.
Kadar revizijo nadrejenega podjetja ali podrejenega podjetja skupine podjetij izvajajo revizorji ali revizijski subjekti iz tretje države, lahko pristojni organ od ustreznih pristojnih organov iz tretjih držav na podlagi delovnih dogovorov iz člena 47 zahteva dodatno dokumentacijo v zvezi z revizijskim delom, ki so ga opravili kateri koli revizorji iz tretjih držav ali revizijski subjekti iz tretjih držav.
Such measures shall, as appropriate, include carrying out additional statutory audit work, either directly or by outsourcing such tasks, in the relevant subsidiary.
Z odstopanjem od tretjega pododstavka je v primeru, če revizijo nadrejenega podjetja ali podrejenega podjetja skupine podjetij izvede revizor ali revizorji ali revizijski subjekt ali subjekti iz tretje države, s katero ni bil sklenjen delovni dogovor iz člena 47, revizor skupine odgovoren tudi za to, da na zahtevo ustrezno zagotovi dodatno dokumentacijo o revizijskem delu, ki so ga opravili revizorji ali revizijski subjekti iz take tretje države, vključno z delovnimi papirji v zvezi z revizijo skupine.
Where the group auditor is subject to a quality assurance review or an investigation concerning the statutory audit of the consolidated financial statements of a group of undertakings, the group auditor shall, when requested, make available to the competent authority the relevant documentation he, she or it retains concerning the audit work performed by the respective third-country auditor(s), statutory auditor(s), third-country audit entity(ies) or audit firm(s) for the purpose of the group audit, including any working papers relevant to the group audit.
Da bi to lahko zagotovil, hrani revizor skupine kopijo takšne dokumentacije ali se dogovori z revizorji ali revizijskimi subjekti tretjih držav o svojem dovoljenem in neomejenem dostopu do take dokumentacije na zahtevo ali sprejme druge ustrezne ukrepe.
The competent authority may request additional documentation on the audit work performed by any statutory auditor(s) or audit firm(s) for the purpose of the group audit from the relevant competent authorities pursuant to Article 36.
Kadar je prenos delovnih papirjev iz tretje države revizorju skupine zaradi pravnih ali drugih razlogov onemogočen, vključuje dokumentacija, ki jo hrani revizor skupine, dokazila, da je izvedel ustrezne postopke za pridobitev dostopa do revizijske dokumentacije, ter v primeru ovir, ki niso pravne in izhajajo iz zakonodaje zadevne tretje države, dokazila v podporo obstoja takšnih ovir.“;
Where a parent undertaking or a subsidiary undertaking of a group of undertakings is audited by an auditor or auditor(s) or an audit entity(ies) from a third country, the competent authority may request additional documentation on the audit work performed by any third-country auditor(s) or third country audit entity(ies) from the relevant competent authorities from third countries through the working arrangements referred to in Article 47.
člen 28 se nadomesti z naslednjim:
By way of derogation from the third subparagraph, where a parent undertaking or a subsidiary undertaking of a group of undertakings is audited by an auditor or auditors or an audit entity or entities from a third country that has no working arrangements as referred to in Article 47, the group auditor shall, when requested, also be responsible for ensuring proper delivery of the additional documentation of the audit work performed by such third-country auditor(s) or audit entity(ies), including the working papers relevant to the group audit.
„Člen 28
In order to ensure such delivery, the group auditor shall retain a copy of such documentation, or alternatively agree with the third-country auditor(s) or audit entity(ies) that he, she or it is to be given unrestricted access to such documentation upon request, or take any other appropriate action.
Revizijsko poročanje
Where audit working papers cannot, for legal or other reasons, be passed from a third country to the group auditor, the documentation retained by the group auditor shall include evidence that he or she has undertaken the appropriate procedures in order to gain access to the audit documentation, and in the case of impediments other than legal ones arising from the legislation of the third country concerned, evidence supporting the existence of such impediments.’
Zakoniti revizorji ali revizijska podjetja predstavijo rezultate obvezne revizije v revizijskih poročilih.
Article 28 is replaced by the following:
Poročilo se pripravi v skladu z zahtevami revizijskih standardov iz člena 26, ki jih sprejme Unija ali zadevna država članica.
‘Article 28
Revizijsko poročilo je v pisni obliki, v njem pa je:
Audit reporting
opredeljen subjekt, katerega letni ali konsolidirani računovodski izkazi so predmet zakonite revizije, so navedeni letni ali konsolidirani računovodski izkazi ter datum in obdobje, ki ga zajemajo, ter opredeljen okvir računovodskega poročanja, uporabljen pri njihovi pripravi;
The statutory auditor(s) or the audit firm(s) shall present the results of the statutory audit in an audit report.
vsebovan opis obsega obvezne revizije, v katerem se opredelijo vsaj revizijski standardi, v skladu s katerimi je bila izvedena obvezna revizija;
The report shall be prepared in accordance with the requirements of auditing standards adopted by the Union or Member State concerned, as referred to in Article 26.
vključeno revizijsko mnenje, ki je brez pridržkov, s pridržki ali odklonilno in v katerem je jasno navedeno mnenje zakonitih revizorjev ali revizijskih podjetij o tem:
The audit report shall be in writing and shall:
ali so letni računovodski izkazi resničen in pošten prikaz v skladu z ustreznim okvirom računovodskega poročanja ter,
identify the entity whose annual or consolidated financial statements are the subject of the statutory audit; specify the annual or consolidated financial statements and the date and period they cover; and identify the financial reporting framework that has been applied in their preparation;
kjer je to ustrezno, ali letni računovodski izkazi izpolnjujejo zakonske zahteve.
include a description of the scope of the statutory audit which shall, as a minimum, identify the auditing standards in accordance with which the statutory audit was conducted;
Če zakoniti revizorji ali revizijska podjetja ne morejo dati revizijskega mnenja, poročilo vsebuje zavrnitev mnenja;
include an audit opinion, which shall be either unqualified, qualified or an adverse opinion and shall state clearly the opinion of the statutory auditor(s) or the audit firm(s) as to:
sklic na vse morebitne druge zadeve, na katere zakoniti revizorji ali revizijska podjetja posebej opozarjajo, ne da bi se revizijsko mnenje zato spremenilo;
whether the annual financial statements give a true and fair view in accordance with the relevant financial reporting framework; and,
vključeno mnenje in izjava, ki temeljita na delu, opravljenem med revizijo, iz drugega pododstavka člena 34(1) Direktive 2013/34/EU;
where appropriate, whether the annual financial statements comply with statutory requirements.
vsebovana izjava o kakršni koli pomembni negotovosti, povezani z dogodki ali okoliščinami, ki bi lahko povzročile pomemben dvom o zmožnosti subjekta, da bi nadaljeval poslovanje;
If the statutory auditor(s) or the audit firm(s) are unable to express an audit opinion, the report shall contain a disclaimer of opinion;
naveden sedež zakonitih revizorjev ali revizijskih podjetij.
refer to any other matters to which the statutory auditor(s) or the audit firm(s) draw(s) attention by way of emphasis without qualifying the audit opinion;
Države članice lahko določijo dodatne zahteve v zvezi z vsebino revizijskega poročila.
include an opinion and statement, both of which shall be based on the work undertaken in the course of the audit, referred to in the second subparagraph of Article 34(1) of Directive 2013/34/EU;
Kadar je obvezno revizijo izvajal več kot en zakoniti revizor ali revizijsko podjetje, se zakoniti revizorji ali revizijska podjetja sporazumejo o rezultatih obvezne revizije ter predložijo skupno poročilo in mnenje.
provide a statement on any material uncertainty relating to events or conditions that may cast significant doubt about the entity's ability to continue as a going concern;
V primeru nestrinjanja vsak zakoniti revizor ali revizijsko podjetje predloži svoje mnenje v ločenih odstavkih revizijskega poročila ter navede razlog za nestrinjanje.
identify the place of establishment of the statutory auditor(s) or the audit firm(s).
Revizijsko poročilo podpiše in datira zakoniti revizor.
Member States may lay down additional requirements in relation to the content of the audit report.
Kadar obvezno revizijo izvaja revizijsko podjetje, podpišejo revizijsko poročilo vsaj zakoniti revizorji, ki izvajajo obvezno revizijo v imenu revizijskega podjetja.
Where the statutory audit was carried out by more than one statutory auditor or audit firm, the statutory auditor(s) or the audit firm(s) shall agree on the results of the statutory audit and submit a joint report and opinion.
Kadar pri poslu istočasno sodeluje več kot en zakoniti revizor ali revizijsko podjetje, revizijsko poročilo podpišejo vsi zakoniti revizorji ali vsaj zakoniti revizorji, ki izvajajo obvezno revizijo v imenu vsakega revizijskega podjetja.
In the case of disagreement, each statutory auditor or audit firm shall submit his, her or its opinion in a separate paragraph of the audit report and shall state the reason for the disagreement.
V izjemnih okoliščinah lahko države članice določijo, da teh podpisov ni treba razkriti javnosti, če bi to neizbežno in bistveno ogrožalo osebno varnost katere koli osebe.
The audit report shall be signed and dated by the statutory auditor.
V vsakem primeru se imena zadevnih oseb sporoči ustreznim pristojnim organom.
Where an audit firm carries out the statutory audit, the audit report shall bear the signature of at least the statutory auditor(s) carrying out the statutory audit on behalf of the audit firm.
Poročilo zakonitega revizorja ali revizijskega podjetja o konsolidiranih računovodskih izkazih ustreza zahtevam iz odstavkov 1 do 4.
Where more than one statutory auditor or audit firm have been simultaneously engaged, the audit report shall be signed by all statutory auditors or at least by the statutory auditors carrying out the statutory audit on behalf of every audit firm.
Pri poročanju o usklajenosti poslovnega poročila z računovodskimi izkazi v skladu s točko (e) odstavka 2 zakoniti revizor ali revizijsko podjetje upošteva konsolidirane računovodske izkaze in konsolidirano poslovno poročilo.
In exceptional circumstances Member States may provide that such signature(s) need not be disclosed to the public if such disclosure could lead to an imminent and significant threat to the personal security of any person.
Kadar so letni računovodski izkazi nadrejenega podjetja priloženi konsolidiranim računovodskim izkazom, se lahko poročila zakonitih revizorjev ali revizijskih podjetij iz tega člena združijo.“;
In any event, the name(s) of the person(s) involved shall be known to the relevant competent authorities.
člen 29 se spremeni:
The report of the statutory auditor or the audit firm on the consolidated financial statements shall comply with the requirements set out in paragraphs 1 to 4.
odstavek 1 se spremeni:
In reporting on the consistency of the management report and the financial statements as required by point (e) of paragraph 2, the statutory auditor or the audit firm shall consider the consolidated financial statements and the consolidated management report.
točka (a) se nadomesti z naslednjim:
Where the annual financial statements of the parent undertaking are attached to the consolidated financial statements, the reports of the statutory auditors or the audit firms required by this Article may be combined.’
sistem zagotavljanja kakovosti je organiziran tako, da je neodvisen od pregledovanih zakonitih revizorjev in revizijskih podjetij ter je predmet javnega nadzora;“
Article 29 is amended as follows:
točka (h) se nadomesti z naslednjim:
paragraph 1 is amended as follows:
pregledi zagotavljanja kakovosti potekajo na osnovi analize tveganja ter v primeru zakonitih revizorjev in revizijskih podjetij, ki opravljajo obvezne revizije, kakor so določene v točki (a) točke 1 člena 2, vsaj vsakih šest let;“
point (a) is replaced by the following:
doda se naslednja točka:
the quality assurance system shall be organised in such a manner that it is independent of the reviewed statutory auditors and audit firms and is subject to public oversight;’;
pregledi v okviru zagotavljanja kakovosti so ustrezni in sorazmerni glede na obseg in kompleksnost dejavnosti pregledanega zakonitega revizorja ali revizijskega podjetja.“;
point (h) is replaced by the following:
Za namene točke (e) odstavka 1 se pri izbiri ocenjevalcev uporabljajo vsaj naslednja merila:
quality assurance reviews shall take place on the basis of an analysis of the risk and, in the case of statutory auditors and audit firms carrying out statutory audits as defined in point (a) of point 1 of Article 2, at least every six years;’;
ocenjevalci imajo ustrezno strokovno izobrazbo in ustrezne izkušnje na področju obvezne revizije in računovodskega poročanja v povezavi s posebnim usposabljanjem za preglede zagotavljanja kakovosti;
the following point is added:
oseba ne sme opravljati nalog ocenjevalca pri pregledu za zagotavljanje kakovosti zakonitega revizorja ali revizijskega podjetja vsaj tri leta, odkar ta oseba ni več partner zadevnega zakonitega revizorja ali revizijskega podjetja ali ni več zaposlena pri zadevnem zakonitem revizorju ali revizijskem podjetju ali kako drugače povezana z njima;
quality assurance reviews shall be appropriate and proportionate in view of the scale and complexity of the activity of the reviewed statutory auditor or audit firm.’;
ocenjevalci izjavijo, da med njimi ter zakonitim revizorjem in revizijskim podjetjem, ki ga revidirajo, ni nasprotja interesov.“;
For the purpose of point (e) of paragraph 1, at least the following criteria shall apply to the selection of reviewers:
Države članice za namene točke (k) odstavka 1 od pristojnih organov zahtevajo, da pri opravljanju pregledov zagotavljanja kakovosti zakonitih revizij letnih ali konsolidiranih računovodskih izkazov srednjih in malih podjetij upoštevajo dejstvo, da so revizijski standardi, sprejeti v skladu s členom 26, zasnovani za uporabo, sorazmerno z obsegom in kompleksnostjo poslovanja revidiranega subjekta.“;
reviewers shall have appropriate professional education and relevant experience in statutory audit and financial reporting combined with specific training on quality assurance reviews;
Poglavje VII se nadomesti z naslednjim:
a person shall not be allowed to act as a reviewer in a quality assurance review of a statutory auditor or an audit firm until at least three years have elapsed since that person ceased to be a partner or an employee of, or otherwise associated with, that statutory auditor or audit firm;
„POGLAVJE VII
reviewers shall declare that there are no conflicts of interest between them and the statutory auditor and the audit firm to be reviewed.’
PREISKAVE IN SANKCIJE
For the purpose of point (k) of paragraph 1, Member States shall require competent authorities, when undertaking quality assurance reviews of the statutory audits of annual or consolidated financial statements of medium-sized and small undertakings, to take account of the fact that the auditing standards adopted in accordance with Article 26 are designed to be applied in a manner that is proportionate to the scale and complexity of the business of the audited entity.’
Člen 30
Chapter VII is replaced by the following:
Sistemi preiskav in sankcij
‘CHAPTER VII
Države članice zagotovijo učinkovite sisteme preiskav in sankcij za odkrivanje, popravljanje in preprečevanje neustreznega opravljanja obvezne revizije.
INVESTIGATIONS AND SANCTIONS
Države članice brez poseganja v nacionalne ureditve civilne odgovornosti predvidijo učinkovite, sorazmerne in odvračilne sankcije za zakonite revizorje in revizijska podjetja, če ti obveznih revizij ne izvajajo v skladu s predpisi, sprejetimi za izvajanje te direktive in po potrebi Uredbe (EU) št. 537/2014.
Article 30
Države članice se lahko odločijo, da ne določijo pravil o upravnih sankcijah za kršitve, za katere že velja nacionalno kazensko pravo.
Systems of investigations and sanctions
V tem primeru Komisiji sporočijo zadevne določbe kazenskega prava.
Member States shall ensure that there are effective systems of investigations and sanctions to detect, correct and prevent inadequate execution of the statutory audit.
Države članice določijo, da so sprejeti ukrepi in sankcije proti zakonitim revizorjem in revizijskim podjetjem ustrezno dostopni javnosti.
Without prejudice to Member States' civil liability regimes, Member States shall provide for effective, proportionate and dissuasive sanctions in respect of statutory auditors and audit firms, where statutory audits are not carried out in conformity with the provisions adopted in the implementation of this Directive, and, where applicable, Regulation (EU) No 537/2014.
Sankcije vključujejo možnost odvzema dovoljenja.
Member States may decide not to lay down rules for administrative sanctions for infringements which are already subject to national criminal law.
Države članice se lahko odločijo, da takšno razkritje ne vsebuje osebnih podatkov v smislu točke (a) člena 2 Direktive 95/46/ES.
In that event, they shall communicate to the Commission the relevant criminal law provisions.
Države članice do 17. junija 2016 uradno obvestijo Komisijo o pravilih ali, kot je primerno, zadevnih določbah kazenskega prava, navedenih v odstavku 2.
Member States shall provide that measures taken and sanctions imposed on statutory auditors and audit firms are to be appropriately disclosed to the public.
Komisijo nemudoma uradno obvestijo o vseh poznejših spremembah, ki vplivajo na ta pravila.
Sanctions shall include the possibility of withdrawal of approval.
Člen 30a
Member States may decide that such disclosure shall not contain personal data within the meaning of point (a) of Article 2 of Directive 95/46/EC.
Pooblastila za sankcioniranje
By 17 June 2016 the Member States shall notify the rules referred to in paragraph 2 to the Commission.
Države članice pristojnim organom zagotovijo pristojnosti za sprejemanje in/ali uvedbo vsaj naslednjih upravnih ukrepov in sankcij za kršitve določb te direktive in Uredbe (EU) št. 537/2014, če je ustrezno:
They shall notify the Commission without delay of any subsequent amendment thereto.
uradno obvestilo, ki od fizične ali pravne osebe, odgovorne za kršitev, zahteva, naj preneha zadevno ravnanje in se odreče njegovi ponovitvi;
Article 30a
javna izjava, v kateri je navedena odgovorna oseba in narava kršitve in ki se objavi na spletni strani pristojnih organov;
Sanctioning powers
začasna prepoved za obdobje največ treh let, v kateri zakoniti revizor, revizijsko podjetje ali ključni revizijski partner ne sme izvajati obveznih revizij in/ali podpisovati revizijskih poročil;
Member States shall provide for competent authorities to have the power to take and/or impose at least the following administrative measures and sanctions for breaches of the provisions of this Directive and, where applicable, of Regulation (EU) No 537/2014:
izjava o tem, da revizijsko poročilo ne izpolnjuje zahtev člena 28 te direktive ali člena 10 Uredbe (EU) št. 537/2014, če je ustrezno;