natgillin/translations-raw huggingface dataset:
describe the methodology used, including which categories of the balance sheet have been directly verified and which categories have been verified based on system and compliance testing, including an explanation of any substantial variation in the weighting of system and compliance testing when compared to the previous year, even if the previous year's statutory audit was carried out by other statutory auditor(s) or audit firm(s);
opisati uporabljeno metodologijo, vključno s podatki o tem, katere kategorije bilance stanja so bile neposredno preverjene in katere kategorije so bile preverjene na osnovi preskušanja sistema in skladnosti, vključno s pojasnilom glede vsake bistvene spremembe pri vrednotenju preskušanja podatkov in skladnosti v primerjavi s prejšnjim letom, tudi v primeru, če so obvezno revizijo v prejšnjem letu opravili drugi zakoniti revizorji ali revizijska podjetja;
disclose the quantitative level of materiality applied to perform the statutory audit for the financial statements as a whole and where applicable the materiality level or levels for particular classes of transactions, account balances or disclosures, and disclose the qualitative factors which were considered when setting the level of materiality;
s količinskimi dokazi podpreti raven pomembnosti, ki je bila uporabljena pri izvajanju obvezne revizije računovodskih izkazov v celoti, in po potrebi raven ali ravni pomembnosti za posamezne vrste transakcij, stanja na kontih ali razkritja, ter razriti dejavnike kakovosti, ki so bili upoštevani pri določanju ravni pomembnosti;
report and explain judgements about events or conditions identified in the course of the audit that may cast significant doubt on the entity's ability to continue as a going concern and whether they constitute a material uncertainty, and provide a summary of all guarantees, comfort letters, undertakings of public intervention and other support measures that have been taken into account when making a going concern assessment;
navesti in pojasniti dogodke ali okoliščine, odkrite med revizijo, ki bi lahko povzročili precejšen dvom o sposobnosti subjekta za neomejeno nadaljevanje delovanja, in ali ti pomenijo pomembno negotovost, zagotoviti podrobnosti o vseh jamstvih, patronatskih izjavah, zavezah o javni intervenciji in drugih podpornih ukrepih, na katerih temelji ocena o časovni neomejenosti poslovanja;
report on any significant deficiencies in the audited entity's or, in the case of consolidated financial statements, the parent undertaking's internal financial control system, and/or in the accounting system.
poročati o vseh bistvenih pomanjkljivostih notranjega sistema za finančni nadzor in/ali računovodskega sistema revidiranega subjekta oziroma – v primeru konsolidiranih računovodskih izkazov – nadrejenega podjetja.
For each such significant deficiency, the additional report shall state whether or not the deficiency in question has been resolved by the management;
Za vsako takšno znatno pomanjkljivost se v dodatnem poročilu navede, ali jo je vodstvo odpravilo;
report any significant matters involving actual or suspected non-compliance with laws and regulations or articles of association which were identified in the course of the audit, in so far as they are considered to be relevant in order to enable the audit committee to fulfil its tasks;
poročati o vseh pomembnih zadevah, ki vključujejo dejansko ali domnevno nespoštovanje zakonov in predpisov ali statutov, ki so bile ugotovljene med revizijo, če se zanje meni, da so pomembne za revizijsko komisijo pri izpolnjevanju njenih nalog;
report and assess the valuation methods applied to the various items in the annual or consolidated financial statements including any impact of changes of such methods;
poročati in oceniti metode vrednotenja, uporabljene pri različnih postavkah letnih ali konsolidiranih računovodskih izkazov, vključno z morebitnim vplivom njihovih sprememb;
in the case of a statutory audit of consolidated financial statements, explain the scope of consolidation and the exclusion criteria applied by the audited entity to the non-consolidated entities, if any, and whether those criteria applied are in accordance with the financial reporting framework;
v primeru obvezne revizije konsolidiranih računovodskih izkazov pojasniti obseg konsolidacije in merila za izločanje, ki jih revidirani subjekt uporablja za nekonsolidirane objekte, če obstajajo, in ali so uporabljena merila v skladu z ustreznim okvirom računovodskega poročanja;
where applicable, identify any audit work performed by third-country auditor(s), statutory auditor(s), third-country audit entity(ies) or audit firm(s) in relation to a statutory audit of consolidated financial statements other than by members of the same network as to which the auditor of the consolidated financial statements belongs;
po potrebi navesti vse revizijske posle, ki so jih v zvezi z obvezno revizijo konsolidiranih računovodskih izkazov izvedli revizorji tretje države, zakoniti revizorji, revizijski subjekti tretje države ali revizijska podjetja, ki niso člani iste mreže kot revizor konsolidiranih računovodskih izkazov;
indicate whether all requested explanations and documents were provided by the audited entity;
navesti, ali je revidirani subjekt predložil vse zahtevane obrazložitve in dokumente;
report:
poročati o:
any significant difficulties encountered in the course of the statutory audit;
vseh bistvenih težavah pri reviziji, do katerih je prišlo med obvezno revizijo;
any significant matters arising from the statutory audit that were discussed or were the subject of correspondence with management; and
vseh pomembnih zadevah, ki izhajajo iz obvezne revizije, ali o katerih se je razpravljalo ali izmenjevalo dopise z vodstvom, in
any other matters arising from the statutory audit that in the auditor's professional judgement, are significant to the oversight of the financial reporting process.
vseh drugih zadevah, ki izhajajo iz obvezne revizije, ki so v skladu s strokovno presojo revizorja bistveni za nadzor postopka poročanja o finančnem položaju.
Member States may lay down additional requirements in relation to the content of the additional report to the audit committee.
Države članice lahko določijo dodatne zahteve v zvezi z vsebino dodatnega poročila revizijski komisiji.
Upon request by a statutory auditor, an audit firm or the audit committee, the statutory auditor(s) or the audit firm(s) shall discuss key matters arising from the statutory audit, referred to in the additional report to the audit committee, and in particular in point (j) of the first subparagraph, with the audit committee, administrative body or, where applicable, supervisory body of the audited entity.
Na zahtevo zakonitega revizorja, revizijskega podjetja ali revizijske komisije zakoniti revizorji ali revizijska podjetja razpravljajo z revizijsko komisijo, upravnim telesom ali po potrebi nadzornim telesom revidiranega subjekta o ključnih zadevah v zvezi z obvezno revizijo, ki so navedene v dodatnem poročilu revizijski komisiji in zlasti v točki (j) prvega pododstavka.
Where more than one statutory auditor or audit firm have been engaged simultaneously, and any disagreement has arisen between them on auditing procedures, accounting rules or any other issue regarding the conduct of the statutory audit, the reasons for such disagreement shall be explained in the additional report to the audit committee.
Kadar je posel hkrati izvajalo več zakonitih revizorjev ali revizijskih podjetij, se v primeru spora med imenovanimi zakonitimi revizorji ali revizijskimi podjetji o revizijskih postopkih, računovodskih pravilih ali katerem koli drugem vprašanju glede izvajanja obvezne revizije razlogi za takšen spor pojasnijo v dodatnem poročilu revizijski komisiji.
The additional report to the audit committee shall be signed and dated.
Dodatno poročilo revizijski komisiji je pisno.
Where an audit firm carries out the statutory audit, the additional report to the audit committee shall be signed by the statutory auditors carrying out the statutory audit on behalf of the audit firm.
Kadar revizijsko podjetje izvaja obvezno revizijo, podpišejo dodatno poročilo revizijski komisiji zakoniti revizorji, ki izvajajo obvezno revizijo v imenu revizijskega podjetja.
Upon request, and in accordance with national law, the statutory auditors or the audit firms shall make available without delay the additional report to the competent authorities within the meaning of Article 20(1).
Na zahtevo in v skladu z nacionalnim pravom zakoniti revizorji ali revizijska podjetja takoj dajo na voljo dodatno poročilo pristojnim organom v skladu s členom 20(1).
Report to supervisors of public-interest entities
Poročilo nadzornikom subjektov javnega interesa
Without prejudice to Article 55 of Directive 2004/39/EC, Article 63 of Directive 2013/36/EU of the European Parliament and of the Council [23], Article 15(4) of Directive 2007/64/EC, Article 106 of Directive 2009/65/EC, Article 3(1) of Directive 2009/110/EC and Article 72 of Directive 2009/138/EC of the European Parliament and of the Council [24], the statutory auditor or the audit firm carrying out the statutory audit of a public-interest entity shall have a duty to report promptly to the competent authorities supervising that public-interest entity or, where so determined by the Member State concerned, to the competent authority responsible for the oversight of the statutory auditor or audit firm, any information concerning that public-interest entity of which he, she or it has become aware while carrying out that statutory audit and which may bring about any of the following:(a) a material breach of the laws, regulations or administrative provisions which lay down, where appropriate, the conditions governing authorisation or which specifically govern pursuit of the activities of such public-interest entity;
Brez poseganja v člen 55 Direktive 2004/39/ES, člen 63 Direktive 2013/36/EU Evropskega parlamenta in Sveta [23], člen 15(4) Direktive 2007/64/ES, člen 106 Direktive 2009/65/ES, člena 3(1) Direktive 2009/110/ES in člen 72 Direktive 2009/138/ES Evropskega parlamenta in Sveta [24] je zakoniti revizor ali revizijsko podjetje, ki izvaja obvezno revizijo subjekta javnega interesa, dolžan pristojnim organom, ki nadzorujejo ta subjekt javnega interesa, ali, če tako določi zadevna država članica, pristojnemu organu, odgovornemu za nadzor zakonitega revizorja ali revizijskega podjetja, takoj sporočiti vse informacije v zvezi z navedenim subjektom javnega interesa, ki jih odkrije med izvajanjem navedene obvezne revizije in bi lahko pomenile kar koli od naslednjega:(a) bistveno kršitev zakonov ali drugih predpisov, ki, kadar je to ustrezno, določajo pogoje za izdajo dovoljenj ali ki posebej urejajo izvajanje dejavnosti takšnih subjektov javnega interesa;
a material threat or doubt concerning the continuous functioning of the public-interest entity;
resno grožnjo ali dvom glede nemotenega poslovanja subjekta javnega interesa;
a refusal to issue an audit opinion on the financial statements or the issuing of an adverse or qualified opinion.
zavrnitev izdaje revizijskega mnenja v zvezi z računovodskimi izkazi ali izdajo odklonilnega mnenja ali mnenja s pridržkom.
Statutory auditors or audit firms shall also have a duty to report any information referred to in points (a) (b) or (c) of the first subparagraph of which they become aware in the course of carrying out the statutory audit of an undertaking having close links with the public-interest entity for which they are also carrying out the statutory audit.
Zakoniti revizorji ali revizijska podjetja morajo sporočiti tudi vse informacije iz točk (a), (b) ali (c) prvega pododstavka, ki jih odkrijejo med izvajanjem obvezne revizije podjetja, ki je tesno povezano s subjektom javnega interesa, za katerega prav tako izvaja obvezno revizijo.
For the purposes of this Article, ‘close links’ shall have the meaning assigned to that term in point (38) of Article 4(1) of Regulation (EU) No 575/2013 of the European Parliament and of the Council [25].Member States may require additional information from the statutory auditor or the audit firm provided it is necessary for effective financial market supervision as provided for in national law.
Za namene tega člena ima „tesna povezanost“ pomen, ki je opredeljen v točki 38 člena 4(1) Uredbe (EU) št. 575/2013 Evropskega parlamenta in Sveta [25].Države članice lahko od zakonitega revizorja ali revizijskega podjetja zahtevajo dodatne informacije, če je to potrebno za učinkovit nadzor finančnega trga, kakor je določeno v nacionalnem pravu.
An effective dialogue shall be established between the competent authorities supervising credit institutions and insurance undertakings, on the one hand, and the statutory auditor(s) and the audit firm(s) carrying out the statutory audit of those institutions and undertakings, on the other hand.
Pristojni organi, ki nadzorujejo kreditne institucije in zavarovalnice, na eni strani, ter zakoniti revizorji in revizijska podjetja, ki izvajajo obvezno revizijo navedenih institucij in zavarovalnic, na drugi strani, morajo vzpostaviti učinkovit dialog.
The responsibility for compliance with this requirement shall rest with both parties to the dialogue.
Za spoštovanje te zahteve sta odgovorni obe strani dialoga.
At least once a year, the European Systemic Risk Board (ESRB) and the CEAOB shall organise a meeting with the statutory auditors and the audit firms or networks carrying out statutory audits of all global systemically important financial institutions authorised within the Union, as identified internationally, in order to inform the ESRB of sectoral or any significant developments in those systemically important financial institutions.
Evropski odbor za sistemska tveganja (ESRB) in CEAOB vsaj enkrat letno organizirata sestanek z zakonitimi revizorji in revizijskimi podjetji ali mrežami, ki opravljajo obvezno revizijo vseh sistemsko pomembnih finančnih institucij v svetovnem merilu z dovoljenjem v Uniji, kakor so opredeljene na mednarodni ravni, na katerem se ESRB obvesti o razvoju dogodkov v sektorju in vseh pomembnih dogodkih v teh sistemsko pomembnih finančnih institucijah.
In order to facilitate the exercise of the tasks referred to in the first subparagraph, the European Supervisory Authority (European Banking Authority — EBA) and the European Supervisory Authority (European Insurance and Occupational Pensions Authority — EIOPA) shall, taking current supervisory practices into account, issue guidelines addressed to the competent authorities supervising credit institutions and insurance undertakings, in accordance with Article 16 of Regulation (EU) No 1093/2010 of the European Parliament and of the Council [26] and Article 16 of Regulation (EU) No 1094/2010 of the European Parliament and of the Council [27], respectively.
Za lažje izvajanje nalog iz prvega pododstavka Evropski nadzorni organ (Evropski bančni organ – EBA) in Evropski nadzorni organ (Evropski organ za zavarovanja in poklicne pokojnine – EIOPA) izdata, ob upoštevanju sedanjih nadzornih praks, smernice za pristojne organe, ki nadzorujejo kreditne institucije in zavarovalnice, v skladu s členom 16 Uredbe (EU) št. 1093/2010 Evropskega parlamenta in Sveta [26] in členom 16 Uredbe (EU) št. 1094/2010 Evropskega parlamenta in Sveta [27].
The disclosure in good faith to the competent authorities or to ESRB and the CEAOB, by the statutory auditor or the audit firm or network, where applicable, of any information referred to in paragraph 1 or of any information emerging during the dialogue provided for in paragraph 2 shall not constitute a breach of any contractual or legal restriction on disclosure of information.
Če zakoniti revizor ali revizijsko podjetje ali mreža, kadar je ustrezno, v dobri veri pristojnim organom ali ESRB in CEAOB razkrije kakršne koli informacije iz odstavka 1 ali kakršne koli informacije, ki se pojavijo med dialogom iz odstavka 2, se takšno razkritje ne sme šteti za kršitev katere koli pogodbene ali pravne omejitve glede razkritja informacij.
A statutory auditor or an audit firm that carries out statutory audits of public-interest entities shall make public an annual transparency report at the latest four months after the end of each financial year.
Zakoniti revizor ali revizijsko podjetje, ki izvaja obvezne revizije subjektov javnega interesa, objavi letno poročilo o preglednosti najpozneje štiri mesece po koncu vsakega poslovnega leta.
That transparency report shall be published on the website of the statutory auditor or the audit firm and shall remain available on that website for at least five years from the day of its publication on the website.
To poročilo o preglednosti se objavi na spletnem mestu zakonitega revizorja ali revizijskega podjetja in je na tem spletnem mestu na voljo vsaj pet let od dneva objave na njej.
If the statutory auditor is employed by an audit firm, the obligations under this Article shall be incumbent on the audit firm.
Če je zakoniti revizor zaposlen v revizijskem podjetju, obveznosti iz tega člena veljajo za revizijsko podjetje.
A statutory auditor or an audit firm shall be allowed to update its published annual transparency report.
Zakoniti revizor ali revizijsko podjetje lahko svoje objavljeno poročilo o preglednosti posodablja.
In such a case, the statutory auditor or the audit firm shall indicate that it is an updated version of the report and the original version of the report shall continue to remain available on the website.
V takem primeru zakoniti revizor ali revizijsko podjetje navede, da je to posodobljena različica poročila, pri čemer izvirna različica poročila ostane na voljo na spletni strani.
Statutory auditors and audit firms shall communicate to the competent authorities that the transparency report has been published on the website of the statutory auditor or the audit firm or, as appropriate, that it has been updated.
Zakoniti revizorji in revizijska podjetja sporočijo pristojnim organom, da je poročilo o preglednosti objavljeno na spletni strani zakonitega revizorja ali revizijskega podjetja, ali po potrebi, da je posodobljeno.
The annual transparency report shall include at least the following:
Letno poročilo o preglednosti vključuje vsaj naslednje:
a description of the legal structure and ownership of the audit firm;
opis pravne strukture in lastništva revizijskega podjetja;
where the statutory auditor or the audit firm is a member of a network:
kadar je zakoniti revizor ali revizijsko podjetje član mreže
a description of the network and the legal and structural arrangements in the network;
opis mreže ter njenih pravnih in strukturnih ureditev;
the name of each statutory auditor operating as a sole practitioner or audit firm that is a member of the network;
ime vsakega zakonitega revizorja, ki opravlja samostojni poklic, ali revizijskega podjetja, ki je član mreže;
the countries in which each statutory auditor operating as a sole practitioner or audit firm that is a member of the network is qualified as a statutory auditor or has his, her or its registered office, central administration or principal place of business;
države, v katerih posamezni zakoniti revizor, ki opravlja samostojni poklic, ali revizijsko podjetje, ki je član mreže, izpolnjuje pogoje za zakonitega revizorja ali ima svoj sedež, glavno upravo ali glavno poslovno enoto;
the total turnover achieved by the statutory auditors operating as sole practitioners and audit firms that are members of the network, resulting from the statutory audit of annual and consolidated financial statements;
skupni promet, ki ga z obveznimi revizijami letnih in konsolidiranih računovodskih izkazov ustvarijo zakoniti revizorji, ki opravljajo samostojni poklic, ter revizijska podjetja, ki so člani mreže;
a description of the internal quality control system of the statutory auditor or of the audit firm and a statement by the administrative or management body on the effectiveness of its functioning;
opis sistema za notranji nadzor kakovosti zakonitega revizorja ali revizijskega podjetja in izjavo upravnega ali poslovodnega organa o učinkovitosti njegovega delovanja;
an indication of when the last quality assurance review referred to in Article 26 was carried out;
navedbo, kdaj je bil izveden zadnji pregled za zagotavljanje kakovosti iz člena 26;
a list of public-interest entities for which the statutory auditor or the audit firm carried out statutory audits during the preceding financial year;
seznam subjektov javnega interesa, za katere je zakoniti revizor ali revizijsko podjetje izvedlo obvezne revizije v prejšnjem poslovnem letu;
a statement concerning the statutory auditor's or the audit firm's independence practices which also confirms that an internal review of independence compliance has been conducted;
izjavo o postopkih zagotavljanja neodvisnosti zakonitega revizorja ali revizijskega podjetja, ki potrjuje tudi, da je bil opravljen notranji pregled upoštevanja zahtev za neodvisnost;
a statement on the policy followed by the statutory auditor or the audit firm concerning the continuing education of statutory auditors referred to in Article 13 of Directive 2006/43/EC;
izjavo o politiki zakonitega revizorja ali revizijskega podjetja v zvezi s stalnim izobraževanjem zakonitih revizorjev iz člena 13 Direktive 2006/43/ES;
information concerning the basis for the partners' remuneration in audit firms;
informacije o osnovi za prejemke partnerjev v revizijskih podjetjih;
a description of the statutory auditor's or the audit firm's policy concerning the rotation of key audit partners and staff in accordance with Article 17(7);
opis politike zakonitega revizorja ali revizijskega podjetja glede menjave ključnih revizijskih partnerjev in osebja v skladu s členom 17(7);
where not disclosed in its financial statements within the meaning of Article 4(2) of Directive 2013/34/EU, information about the total turnover of the statutory auditor or the audit firm, divided into the following categories:
kadar niso razkrite v njegovih računovodskih izkazih v smislu člena 4(2) Direktive 2013/34/EU, informacije o skupnem prometu zakonitega revizorja ali revizijskega podjetja, ki so razdeljene na naslednje kategorije:
revenues from the statutory audit of annual and consolidated financial statements of public-interest entities and entities belonging to a group of undertakings whose parent undertaking is a public-interest entity;
prihodke od obveznih revizij letnih in konsolidiranih računovodskih izkazov subjektov javnega interesa in subjektov, ki pripadajo skupini podjetij, katerih nadrejena podjetja so subjekti javnega interesa;
revenues from the statutory audit of annual and consolidated financial statements of other entities;
prihodke od obveznih revizij letnih in konsolidiranih računovodskih izkazov drugih subjektov;
revenues from permitted non-audit services to entities that are audited by the statutory auditor or the audit firm; and
prihodke od dovoljenih nerevizijskih storitev za subjekte, ki jih revidira zakoniti revizor ali revizijsko podjetje, in
revenues from non-audit services to other entities.
prihodke od nerevizijskih storitev, opravljene za druge subjekte.
The statutory auditor or the audit firm may, in exceptional circumstances, decide not to disclose the information required in point (f) of the first subparagraph to the extent necessary to mitigate an imminent and significant threat to the personal security of any person.
V izrednih okoliščinah se lahko zakoniti revizor ali revizijsko podjetje odloči, da ne bo razkrilo zahtevanih informacij iz točke (f) prvega pododstavka v obsegu, potrebnem za ublažitev neizbežne in pomembne nevarnosti za osebno varnost katere koli osebe.
The statutory auditor or the audit firm shall be able to demonstrate to the competent authority the existence of such threat.
Zakoniti revizor ali revizijsko podjetje lahko pristojnemu organu dokaže obstoj takšne nevarnosti.
The transparency report shall be signed by the statutory auditor or the audit firm.
Poročilo o preglednosti podpiše zakoniti revizor ali revizijsko podjetje.
Information for competent authorities
Obveščanje pristojnih organov