natgillin/translations-raw huggingface dataset:
Information thus exchanged shall be covered by the obligation of professional secrecy, to which persons employed or formerly employed by competent authorities are subject.
pred organi naslovljene države članice so že bili sproženi sodni postopki v zvezi z enakimi dejanji in proti istim osebam, ali“;
The obligation of professional secrecy shall also apply to any other person to whom the competent authorities have delegated tasks in relation to the purposes set out in this Directive.’;
v tretjem pododstavku se točka (c) nadomesti z naslednjim:
paragraph 4 is amended as follows:
pristojni organi naslovljene države članice so zaradi enakih dejanj že izrekli končno sodbo istim osebam.“;
in the third subparagraph, point (b) is replaced by the following:
četrti pododstavek se nadomesti z naslednjim:
judicial proceedings have already been initiated in respect of the same actions and against the same persons before the authorities of the requested Member State; or’;
„Brez poseganja v odgovornosti, ki jo imajo v sodnih postopkih, lahko pristojni organi ali Evropski nadzorni organi, ki dobijo podatke v skladu z odstavkom 1, te podatke uporabijo le za opravljanje svojega dela v okviru področja uporabe te direktive ali Uredbe (EU) št. 537/2014 in v okviru upravnih ali sodnih postopkov, ki so izrecno povezani z opravljanjem tega dela.“;
in the third subparagraph, point (c) is replaced by the following:
Države članice lahko pristojnim organom dovolijo, da pristojnim organom, odgovornim za nadzor subjektov javnega interesa, centralnim bankam, Evropskemu sistemu centralnih bank in Evropski centralni banki v njihovi vlogi monetarnih organov ter Evropskemu odboru za sistemska tveganja posredujejo zaupne podatke, namenjene opravljanju njihovih nalog.
final judgment has already been passed in respect of the same actions and on the same persons by the competent authorities of the requested Member State.’
Takšnim organom se ne prepreči, da pristojnim organom posredujejo podatke, ki jih ti morda potrebujejo za opravljanje svojih nalog v skladu z Uredbo (EU) št. 537/2014.“;
the fourth subparagraph is replaced by the following:
v četrtem pododstavku odstavka 6 se točka (a) nadomesti z naslednjim:
‘Without prejudice to the obligations to which they are subject in judicial proceedings, competent authorities or European Supervisory Authorities which receive information pursuant to paragraph 1 may use it only for the exercise of their functions within the scope of this Directive or Regulation (EU) No 537/2014 and in the context of administrative or judicial proceedings specifically related to the exercise of those functions.’;
bi taka preiskava lahko škodljivo vplivala na suverenost, varnost ali javni red naslovljene države članice ali kršila nacionalna varnostna pravila, ali“;
Member States may allow competent authorities to transmit to the competent authorities responsible for supervising public-interest entities, to central banks, to the European System of Central Banks and to the European Central Bank, in their capacity as monetary authorities, and to the European Systemic Risk Board, confidential information intended for the performance of their tasks.
odstavek 7 se črta;
Such authorities or bodies shall not be prevented from communicating to the competent authorities information that the competent authorities may need in order to carry out their duties under Regulation (EU) No 537/2014.’;
v členu 37 se doda naslednji odstavek:
in the fourth subparagraph of paragraph 6, point (a) is replaced by the following:
Prepovedane so vse pogodbene klavzule, ki skupščini delničarjev ali članov revidiranega subjekta v skladu z odstavkom 1 omejujejo izbiro glede imenovanja določenega zakonitega revizorja ali revizijskega podjetja, ki bo izvedlo obvezno revizijo te pravne osebe, na nekatere kategorije ali sezname zakonitih revizorjev.
such an investigation might adversely affect the sovereignty, security or public order of the requested Member State or breach national security rules; or’;
Vse takšne obstoječe klavzule so nične in neveljavne.“;
paragraph 7 is deleted.
v členu 38 se doda naslednji odstavek:
In Article 37, the following paragraph is added:
Pri obveznih revizijah subjektov javnega interesa države članice zagotovijo, da je dovoljeno, da lahko:
Any contractual clause restricting the choice by the general meeting of shareholders or members of the audited entity pursuant to paragraph 1 to certain categories or lists of statutory auditors or audit firms as regards the appointment of a particular statutory auditor or audit firm to carry out the statutory audit of that entity shall be prohibited.
delničarji, ki zastopajo 5 % ali več glasovalnih pravic ali delniškega kapitala,
Any such existing clauses shall be null and void.’
drugi organi revidiranih subjektov, če tako določa nacionalna zakonodaja, ali
In Article 38, the following paragraph is added:
pristojni organi iz člena 32 te direktive ali določeni v skladu s členom 20(1) Uredbe (EU) št. 537/2014 ali, če tako določa nacionalno pravo, s členom 20(2) navedene uredbe,
In the case of a statutory audit of a public-interest entity, Member States shall ensure that it is permissible for
na nacionalnih sodiščih vložijo zahtevek za razrešitev zakonitega revizorja ali zakonitih revizorjev na podlagi utemeljenih razlogov.“;
shareholders representing 5 % or more of the voting rights or of the share capital;
poglavje X se nadomesti z naslednjim:
the other bodies of the audited entities when defined by national legislation; or
„POGLAVJE X
the competent authorities referred to in Article 32 of this Directive or designated in accordance with Article 20(1) of Regulation (EU) No 537/2014 or, when provided for by national law, with Article 20(2) of that Regulation,
REVIZIJSKA KOMISIJA
to bring a claim before a national court for the dismissal of the statutory auditor(s) or the audit firm(s) where there are proper grounds for so doing.’
Člen 39
Chapter X is replaced by the following:
Revizijska komisija
‘CHAPTER X
Države članice zagotovijo, da ima vsak subjekt javnega interesa revizijsko komisijo.
AUDIT COMMITTEE
Revizijska komisija je samostojna komisija ali upravno oziroma nadzorni organ revidiranega subjekta.
Article 39
Revizijsko komisijo sestavljajo neizvršni člani upravnega organa in/ali člani nadzornega organa revidiranega subjekta in/ali člani, ki jih imenuje skupščina delničarjev revidiranega subjekta ali, pri subjektih brez delničarjev, enakovredni organ.
Audit committee
Vsaj en član revizijske komisije je usposobljen za računovodstvo in/ali revizijo.
Member States shall ensure that each public-interest entity has an audit committee.
Vsi člani komisije so ustrezno usposobljeni za področje delovanja revidiranega subjekta.
The audit committee shall be either a stand-alone committee or a committee of the administrative body or supervisory body of the audited entity.
Večina članov revizijske komisije je neodvisnih od revidiranega subjekta.
It shall be composed of non-executive members of the administrative body and/or members of the supervisory body of the audited entity and/or members appointed by the general meeting of shareholders of the audited entity or, for entities without shareholders, by an equivalent body.
Predsednika revizijske komisije, ki je neodvisen od revidiranega subjekta, imenujejo člani te komisije ali nadzorni organ revidiranega subjekta.
At least one member of the audit committee shall have competence in accounting and/or auditing.
Države članice lahko zahtevajo, naj se predsednik revizijske komisije letno izvoli na skupščini delničarjev revidiranega subjekta.
The committee members as a whole shall have competence relevant to the sector in which the audited entity is operating.
Z odstopanjem od odstavka 1 lahko države članice odločijo, da v subjektih javnega interesa, ki izpolnjujejo merila iz točk (f) in (t) člena 2(1) Direktive 2003/71/ES Evropskega parlamenta in Sveta, naloge, dodeljene revizijski komisiji, lahko izvaja upravni ali nadzorni organ kot celota, pri čemer predsednik takšnega organa, če je izvršni član, ne opravlja nalog predsednika v času, ko takšen organ opravlja naloge revizijske komisije.Kadar je revizijska komisija del upravnega ali nadzornega organa revidiranega subjekta v skladu z odstavkom 1, lahko države članice dovolijo ali zahtevajo, da upravni ali nadzorni organ, kar je ustrezno, opravlja naloge revizijske komisije za namene obveznosti iz te direktive in Uredbe (EU) št. 537/2014.
A majority of the members of the audit committee shall be independent of the audited entity.
Z odstopanjem od odstavka 1 lahko države članice določijo, da naslednjim subjektom javnega interesa ni treba imeti revizijske komisije:
The chairman of the audit committee shall be appointed by its members or by the supervisory body of the audited entity, and shall be independent of the audited entity.
vsak subjekt javnega interesa, ki je odvisno podjetje v smislu točke 10 člena 2 Direktive 2013/34/EU, če navedeni subjekt izpolnjuje zahteve iz odstavkov 1, 2 in 5 tega člena, člena 11(1) in (2) ter člena 16(5) Uredbe (EU) št. 537/2014 na ravni skupine;
Member States may require the chairman of the audit committee to be elected annually by the general meeting of shareholders of the audited entity.
vsak subjekt javnega interesa, ki je KNPVP iz člena 1(2) Direktive 2009/65/ES Evropskega parlamenta in Sveta ali alternativni investicijski sklad (AIF) iz člena 4(1)(a) Direktive 2011/61/EU Evropskega parlamenta in Sveta;
By way of derogation from paragraph 1, Member States may decide that in the case of public-interest entities which meet the criteria set out in points (f) and (t) of Article 2(1) of Directive 2003/71/EC of the European Parliament and of the Council, the functions assigned to the audit committee may be performed by the administrative or supervisory body as a whole, provided that where the chairman of such a body is an executive member, he or she shall not act as chairman whilst such body is performing the functions of the audit committee.Where an audit committee forms part of the administrative body or of the supervisory body of the audited entity in accordance with paragraph 1, Member States may permit or require the administrative body or the supervisory body, as appropriate, to perform the functions of the audit committee for the purpose of the obligations set out in this Directive and in Regulation (EU) No 537/2014.
vsak subjekt javnega interesa, katerega izključna poslovna dejavnost je izdajanje s premoženjem zavarovanih vrednostnih papirjev iz točke 5 člena 2 Uredbe Komisije (ES) št. 809/2004;
By way of derogation from paragraph 1, Member States may decide that the following public-interest entities are not required to have an audit committee:
vsaka kreditna institucija v smislu točke 1 člena 3(1) Direktive 2013/36/EU, katere delnice niso uvrščene v trgovanje na reguliranem trgu katere koli države članice v skladu s točko 14 člena 4(1) Direktive 2004/39/ES in ki je na stalno ali ponavljajoče izdajala le dolžniške vrednostne papirje, uvrščene v trgovanje na reguliranem trgu, če je skupna nominalna vrednost vseh takšnih dolžniških vrednostnih papirjev manj kot 100000000 EUR in ni objavila prospekta v skladu z Direktivo 2003/71/ES.
any public-interest entity which is a subsidiary undertaking within the meaning of point 10 of Article 2 of Directive 2013/34/EU if that entity fulfils the requirements set out in paragraphs 1, 2 and 5 of this Article, Article 11(1), Article 11(2) and Article 16(5) of Regulation (EU) No 537/2014 at group level;
Subjekti javnega interesa iz točke (c) javnosti pojasnijo razloge, zakaj menijo, da ni ustrezno imeti revizijske komisije ali upravnega ali nadzornega organa, pooblaščenega za izvajanje funkcij revizijske komisije.
any public-interest entity which is an UCITS as defined in Article 1(2) of Directive 2009/65/EC of the European Parliament and of the Council or an alternative investment fund (AIF) as defined in Article 4(1)(a) of Directive 2011/61/EU of the European Parliament and of the Council;
Z odstopanjem od odstavka 1 se lahko države članice odločijo, da subjektom javnega interesa dovolijo biti brez revizijske komisije, če imajo organ ali organe, ki opravljajo enake naloge kot revizijska komisija ter so bili ustanovljeni in delujejo v skladu z določbami, veljavnimi v državi članici, v kateri je subjekt, ki ga je treba revidirati, registriran.
any public-interest entity the sole business of which is to act as an issuer of asset backed securities as defined in point 5 of Article 2 of Commission Regulation (EC) No 809/2004;
V takem primeru subjekt razkrije, kateri organ izvaja te naloge in kako je sestavljen.
any credit institution within the meaning of point 1 of Article 3(1) of Directive 2013/36/EU whose shares are not admitted to trading on a regulated market of any Member State within the meaning of point 14 of Article 4(1) of Directive 2004/39/EC and which has, in a continuous or repeated manner, issued only debt securities admitted to trading in a regulated market, provided that the total nominal amount of all such debt securities remains below EUR 100000000 and that it has not published a prospectus under Directive 2003/71/EC.
Kadar so vsi člani revizijske komisije člani upravnega ali nadzornega organa revidiranega subjekta, lahko država članica določi, da je revizijska komisija izvzeta iz zahtev po neodvisnosti iz četrtega pododstavka odstavka 1.
The public-interest entities referred to in point (c) shall explain to the public the reasons why they consider that it is not appropriate for them to have either an audit committee or an administrative or supervisory body entrusted to carry out the functions of an audit committee.
Brez poseganja v odgovornost članov upravnega, poslovodnega ali nadzornega organa ali drugih članov, ki jih imenuje skupščina delničarjev revidiranega subjekta, revizijska komisija med drugim:
By way of derogation from paragraph 1, Member States may require or allow a public-interest entity not to have an audit committee provided that it has a body or bodies performing equivalent functions to an audit committee, established and functioning in accordance with provisions in place in the Member State in which the entity to be audited is registered.
upravni ali nadzorni organ revidiranega subjekta obvesti o rezultatu obvezne revizije ter pojasni, kako je obvezna revizija prispevala k celovitosti računovodskega poročanja in kakšno vlogo je imela revizijska komisija v tem postopku;
In such a case the entity shall disclose which body carries out those functions and how that body is composed.
spremlja postopek računovodskega poročanja in pripravi priporočila ali predloge za zagotovitev njegove celovitosti;
Where all members of the audit committee are members of the administrative or supervisory body of the audited entity, the Member State may provide that the audit committee is to be exempt from the independence requirements laid down in the fourth subparagraph of paragraph 1.
spremlja učinkovitost sistemov notranjega obvladovanja kakovosti in sistemov obvladovanja tveganja v podjetju ter po potrebi njegove notranje revizije v zvezi z računovodskim poročanjem revidiranega subjekta, ne da bi pri tem ogrožala svojo neodvisnost;
Without prejudice to the responsibility of the members of the administrative, management or supervisory bodies, or of other members who are appointed by the general meeting of shareholders of the audited entity, the audit committee shall, inter alia:
spremlja obvezno revizijo letnih in konsolidiranih računovodskih izkazov, zlasti uspešnost obvezne revizije, pri čemer upošteva vse ugotovitve in zaključke pristojnega organa v skladu s členom 26(6) Uredbe (EU) št.
inform the administrative or supervisory body of the audited entity of the outcome of the statutory audit and explain how the statutory audit contributed to the integrity of financial reporting and what the role of the audit committee was in that process;
(EU) št. 537/2014;
monitor the financial reporting process and submit recommendations or proposals to ensure its integrity;
pregleduje in spremlja neodvisnost zakonitih revizorjev ali revizijskih podjetij v skladu s členi 22, 22a, 22b, 24a in 24b te direktive ter členom 6 Uredbe (EU) št. 537/2014, zlasti pa ustreznost opravljanja nerevizijskih storitev za revidirani subjekt v skladu s členom 5 navedene uredbe;
monitor the effectiveness of the undertaking's internal quality control and risk management systems and, where applicable, its internal audit, regarding the financial reporting of the audited entity, without breaching its independence;
odgovarja za postopek izbire zakonitih revizorjev ali revizijskih podjetij in priporoči zakonite revizorje ali revizijska podjetja, ki se imenujejo v skladu s členom 16 Uredbe (EU) št. 537/2014, razen če se uporabljajo določbe iz člena 16(8) Uredbe (EU) št. 537/2014.
monitor the statutory audit of the annual and consolidated financial statements, in particular, its performance, taking into account any findings and conclusions by the competent authority pursuant to Article 26(6) of Regulation (EU) No 537/2014;
člen 45 se spremeni:
review and monitor the independence of the statutory auditors or the audit firms in accordance with Articles 22, 22a, 22b, 24a and 24b of this Directive and Article 6 of Regulation (EU) No 537/2014, and in particular the appropriateness of the provision of non-audit services to the audited entity in accordance with Article 5 of that Regulation;
Pristojni organi države članice v skladu s členi 15, 16 in 17 registrirajo vse revizorje in revizijske subjekte tretjih držav, kadar ti revizorji in revizijski subjekti tretjih držav pripravijo revizijsko poročilo v zvezi z letnimi ali konsolidiranimi računovodskimi izkazi podjetja, ki je registrirano zunaj Unije in katerega prenosljivi vrednostni papirji so sprejeti v trgovanje na reguliranem trgu zadevne države članice v smislu točke 14 člena 4(1) Direktive 2004/39/ES, razen če je zadevno podjetje izdajatelj izključno nedospelih dolžniških vrednostnih papirjev, za katere velja eno od naslednjega:
be responsible for the procedure for the selection of statutory auditor(s) or audit firm(s) and recommend the statutory auditor(s) or the audit firm(s) to be appointed in accordance with Article 16 of Regulation (EU) No 537/2014 except when Article 16(8) of Regulation (EU) No 537/2014 is applied.
v trgovanje na reguliranem trgu v državi članici v smislu točke (c) člena 2(1) Direktive 2004/109/ES Evropskega parlamenta in Sveta so bili sprejeti pred 31. decembrom 2010, pri čemer je denominacija na enoto na dan izdaje vsaj 50000 EUR ali najmanj enakovredna 50000 EUR, če so dolžniški vrednostni papirji izraženi v drugi valuti;
Article 45 is amended as follows:
v trgovanje na reguliranem trgu v državi članici v smislu točke (c) člena 2(1) Direktive 2004/109/ES so sprejeti po 31. decembru 2010, pri čemer je denominacija na enoto vsaj 100000 EUR ali najmanj enakovredna 100000 EUR na dan izdaje, če so dolžniški vrednostni papirji izraženi v drugi valuti.
The competent authorities of a Member State shall, in accordance with Articles 15, 16 and 17, register every third-country auditor and audit entity, where that third-country auditor or audit entity provides an audit report concerning the annual or consolidated financial statements of an undertaking incorporated outside the Union whose transferable securities are admitted to trading on a regulated market of that Member State within the meaning of point 14 of Article 4(1) of Directive 2004/39/EC, except when the undertaking in question is an issuer exclusively of outstanding debt securities for which one of the following applies:
odstavek 5 se spremeni:
they have been admitted to trading on a regulated market in a Member State within the meaning of point (c) of Article 2(1) of Directive 2004/109/EC of the European Parliament and of the Council prior to 31 December 2010 and the denomination per unit of which is, at the date of issue, at least EUR 50000 or, in the case of debt securities denominated in another currency, equivalent, at the date of issue, to at least EUR 50000;
točka (a) se črta;
they are admitted to trading on a regulated market in a Member State within the meaning of point (c) of Article 2(1) of Directive 2004/109/EC from 31 December 2010 and the denomination per unit of which is, at the date of issue, at least EUR 100000 or, in case of debt securities denominated in another currency, equivalent, at the date of issue, to at least EUR 100000.
točka (d) se nadomesti z naslednjim:
paragraph 5 is amended as follows:
se revizije letnih ali konsolidiranih računovodskih izkazov iz odstavka 1 izvajajo v skladu z mednarodnimi revizijskimi standardi iz člena 26 ter v skladu z zahtevami iz členov 22, 22b in 25 ali v skladu z enakovrednimi standardi in zahtevami;“;
point (a) is deleted;
točka (e) se nadomesti z naslednjim:
point (d) is replaced by the following:
na svojem spletnem mestu objavijo letno poročilo o preglednosti, ki vključuje podatke iz člena 13 Uredbe (EU) št. 537/2014, ali izpolnjujejo enakovredne zahteve po razkritju.“;
the audits of the annual or consolidated financial statements referred to in paragraph 1 are carried out in accordance with international auditing standards as referred to in Article 26, as well as the requirements laid down in Articles 22, 22b and 25, or with equivalent standards and requirements;’;
vstavi se naslednji odstavek:
point (e) is replaced by the following:
Država članica lahko registrira revizorja iz tretje države le, če ta izpolnjuje zahteve iz točk (c), (d) in (e) odstavka 5 tega člena.“;
it publishes on its website an annual transparency report which includes the information referred to in Article 13 of Regulation (EU) No 537/2014 or it complies with equivalent disclosure requirements.’;
odstavek 6 se nadomesti z naslednjim:
the following paragraph is inserted:
Za zagotovitev enotnih pogojev uporabe točke (d) odstavka 5 tega člena se na Komisijo prenese pooblastilo, da z izvedbenimi akti odloči o enakovrednosti iz tega odstavka.
A Member State may register a third-country auditor only if he or she meets the requirements set out in points (c), (d) and (e) of paragraph 5 of this Article.’;
Ti izvedbeni akti se sprejmejo v skladu s postopkom pregleda iz člena 48(2).
paragraph 6 is replaced by the following:
Države članice lahko ocenjujejo enakovrednost iz točke (d) odstavka 5 tega člena, dokler Komisija ne sprejme take odločitve.
In order to ensure uniform conditions of application of point (d) of paragraph 5 of this Article, the Commission shall be empowered to decide upon the equivalence referred to therein by means of implementing acts.
Na Komisijo se prenese pooblastilo za sprejemanje delegiranih aktov v skladu s členom 48a za namen vzpostavitve splošnih meril enakovrednosti, ki se uporabljajo pri oceni skladnosti izvajanja revizij računovodskih izkazov iz odstavka 1 tega člena z mednarodnimi revizijskimi standardi iz člena 26 in zahtevami iz členov 22, 24 in 25.
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 48(2).
Ta merila, ki veljajo za vse tretje države, države članice uporabljajo za ocenjevanje enakovrednosti na nacionalni ravni.“;
Member States may assess the equivalence referred to in point (d) of paragraph 5 of this Article as long as the Commission has not taken any such decision.
v členu 46 se odstavek 2 nadomesti z naslednjim:
The Commission shall be empowered to adopt delegated acts in accordance with Article 48a for the purpose of establishing the general equivalence criteria to be used in assessing whether the audits of the financial statements referred to in paragraph 1 of this Article are carried out in accordance with international auditing standards as referred to in Article 26 and the requirements laid down in Articles 22, 24 and 25.
Za zagotovitev enotnih pogojev uporabe odstavka 1 tega člena se na Komisijo prenese pooblastilo, da z izvedbenimi akti odloči o enakovrednosti iz tega odstavka.