natgillin/translations-raw huggingface dataset:
Such criteria, which are applicable to all third countries, shall be used by Member States when assessing equivalence at national level.’
Ko Komisija prizna enakovrednost iz odstavka 1 tega člena, se lahko države članice odločijo, ali jo bodo upoštevale delno ali v celoti, s čimer bodo delno ali v celoti razveljavile ali spremenile zahteve iz člena 45(1) in (3).
In Article 46, paragraph 2 is replaced by the following:
Države članice lahko ocenjujejo enakovrednost iz odstavka 1 tega člena ali upoštevajo ocene drugih držav članic, dokler Komisija ne sprejme take odločitve.
In order to ensure uniform conditions for the application of paragraph 1 of this Article, the Commission shall be empowered to decide upon the equivalence referred to therein by means of implementing acts.
Če Komisija odloči, da zahteva po enakovrednosti iz odstavka 1 tega člena ni izpolnjena, lahko revizorjem tretjih držav in revizijskim subjektom tretjih držav za ustrezno prehodno obdobje dovoli nadaljnje opravljanje revizijskih dejavnosti v skladu z zahtevami ustrezne države članice.
Once the Commission has recognised the equivalence referred to in paragraph 1 of this Article, Member States may decide to rely on such equivalence partially or entirely and thus to disapply or modify the requirements in Article 45(1) and (3) partially or entirely.
Na Komisijo se prenese pooblastilo za sprejemanje delegiranih aktov v skladu s členom 48a za namen vzpostavitve splošnih meril enakovrednosti na podlagi zahtev iz členov 29, 30 in 32, ki se uporabijo pri oceni, ali so zahteve za javni nadzor, zagotavljanje kakovosti, preiskovalne in kaznovalne sisteme tretje države enakovredne zahtevam Unije.
Member States may assess the equivalence referred to in paragraph 1 of this Article or rely on the assessments carried out by other Member States as long as the Commission has not taken any such decision.
Takšna splošna merila države članice uporabljajo pri ocenjevanju enakovrednosti na nacionalni ravni, dokler Komisija ne sprejme sklepa v zvezi z zadevno tretjo državo.“;
If the Commission decides that the requirement of equivalence referred to in paragraph 1 of this Article is not complied with, it may allow the third-country auditors and third-country audit entities concerned to continue their audit activities in accordance with the requirements of the relevant Member State during an appropriate transitional period.
člen 47 se spremeni:
The Commission shall be empowered to adopt delegated acts in accordance with Article 48a for the purpose of establishing the general equivalence criteria, based on the requirements laid down in Articles 29, 30 and 32, which are to be used in assessing whether the public oversight, quality assurance, investigation and sanctions systems of a third country are equivalent to those of the Union.
uvodne besede se nadomestijo z naslednjim:
Such general criteria shall be used by Member States when assessing equivalence at national level in the absence of a Commission decision in respect of the third country concerned.’
Države članice lahko pristojnim organom tretje države dovolijo prenos revizijskih delovnih papirjev ali drugih dokumentov, ki jih posedujejo zakoniti revizorji ali revizijska podjetja z dovoljenjem držav članic, in poročil o inšpekcijskih pregledih ali preiskavah v zvezi z zadevnimi revizijami, če:“;
Article 47 is amended as follows:
so ti revizijski delovni papirji ali drugi dokumenti povezani z revizijami družb, ki so izdale vrednostne papirje v zadevni tretji državi, ali pa so sestavni deli skupine, ki izdaja obvezne konsolidirane računovodske izkaze v zadevni tretji državi;“;
the introductory words are replaced by the following:
v odstavek 2 se vstavi naslednja točka:
Member States may allow the transfer to the competent authorities of a third country of audit working papers or other documents held by statutory auditors or audit firms approved by them, and of inspection or investigation reports relating to the audits in question, provided that:’;
„(ba)
those audit working papers or other documents relate to audits of companies which have issued securities in that third country or which form part of a group issuing statutory consolidated financial statements in that third country;’;
zaščita poslovnih interesov revidiranega subjekta, vključno z industrijsko in intelektualno lastnino, ni ogrožena;“;
in paragraph 2, the following point is inserted:
v odstavku 2, se druga alinea točke (d) nadomesti z naslednjim:
‘(ba)
kadar so se v naslovljeni državi članici v zvezi z enakimi dejanji in proti istim osebam že začeli sodni postopki, ali
the protection of the commercial interests of the audited entity, including its industrial and intellectual property, is not undermined;’;
kadar so pristojni organi države članice, ki je prejela zahtevo, v zvezi z enakimi dejanji in istimi zakonitimi revizorji ali revizijskimi podjetji že izrekli končno sodbo.“;
in paragraph 2, the second indent of point (d) shall be replaced by the following:
Za spodbujanje sodelovanja se na Komisijo prenese pooblastilo, da z izvedbenimi akti odloči o ustreznosti iz točke (c) odstavka 1 tega člena.
where 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
Države članice sprejmejo ukrepe, potrebne za uskladitev s sklepom Komisije.
where final judgment has already been passed in respect of the same actions and on the same statutory auditors or audit firms by the competent authorities of the requested Member State.’;
Na Komisijo se prenese pooblastilo za sprejemanje delegiranih aktov v skladu s členom 48 z namenom vzpostavitve splošnih meril ustreznosti, v skladu s katerimi Komisija oceni, ali se pristojni organi tretjih držav lahko priznajo kot ustrezni za sodelovanje s pristojnimi organi držav članic pri izmenjavi revizijskih delovnih papirjev in drugih dokumentov zakonitih revizorjev ter revizijskih podjetij.
In order to facilitate cooperation, the Commission shall be empowered to decide upon the adequacy referred to in point (c) of paragraph 1 of this Article by means of implementing acts.
Splošna merila ustreznosti temeljijo na zahtevah člena 36 ali na dejansko enakovrednih reprezentativnih rezultatih neposredne izmenjave revizijskih delovnih papirjev ali drugih dokumentov zakonitih revizorjev ali revizijskih podjetij.“;
Member States shall take the measures necessary to comply with the Commission's decision.
odstavek 5 se črta;
The Commission shall be empowered to adopt delegated acts in accordance with Article 48a for the purpose of establishing the general adequacy criteria in accordance with which the Commission is to assess whether the competent authorities of third countries may be recognised as adequate to cooperate with the competent authorities of Member States on the exchange of audit working papers or other documents held by statutory auditors and audit firms.
v členu 48 se odstavka 1 in 2 nadomestita z naslednjim:
The general adequacy criteria shall be based on the requirements of Article 36 or essentially equivalent functional results relating to a direct exchange of audit working papers or other documents held by statutory auditors or audit firms.’;
Komisiji pomaga odbor (v nadaljnjem besedilu: odbor).
paragraph 5 is deleted.
Ta odbor je odbor v smislu Uredbe (EU) št. 182/2011 Evropskega parlamenta in Sveta.
In Article 48, paragraphs 1 and 2 are replaced by the following:
Pri sklicevanju na ta odstavek se uporablja člen 5 Uredbe (EU) št. 182/2011.
The Commission shall be assisted by a committee (hereinafter referred to as “the Committee”).
„Člen 48a
That committee shall be a committee within the meaning of Regulation (EU) No 182/2011 of the European Parliament and of the Council.
Izvajanje pooblastila
Where reference is made to this paragraph, Article 5 of Regulation (EU) No 182/2011 shall apply.
Pooblastilo za sprejemanje delegiranih aktov je preneseno na Komisijo pod pogoji, določenimi v tem členu.
‘Article 48a
Prenos pooblastila se samodejno podaljša za enako obdobje, razen če Evropski parlament ali Svet nasprotuje temu podaljšanju najpozneje tri mesece pred koncem vsakega obdobja.
The power to adopt delegated acts is conferred on the Commission subject to the conditions laid down in this Article.
Z odločitvijo o preklicu preneha veljati prenos pooblastila, naveden v tej odločitvi.
The power to adopt delegated acts referred to in Articles 26(3), 45(6), 46(2) and 47(3) shall be conferred on the Commission for a period of five years from 16 June 2014.
Odločitev začne učinkovati dan po njeni objavi v Uradnem listu Evropske unije ali na poznejši dan, ki je v njej določen.
The Commission shall draw up a report in respect of the delegation of power not later than nine months before the end of the five-year period.
Odločitev ne vpliva na veljavnost že veljavnih delegiranih aktov.
The delegation of power shall be tacitly extended for periods of an identical duration, unless the European Parliament or the Council opposes such extension not later than three months before the end of each period.
Takoj ko Komisija sprejme delegirani akt, o tem istočasno uradno obvesti Evropski parlament in Svet.
The delegation of power referred to in Articles 26(3), 45(6), 46(2) and 47(3) may be revoked at any time by the European Parliament or by the Council.
Delegirani akt, sprejet v skladu s členi 26(3), 45(6), 46(2) in 47(3), začne veljati le, če niti Evropski parlament niti Svet ne nasprotuje delegiranemu aktu v roku štirih mesecev od uradnega obvestila Evropskemu parlamentu in Svetu o tem aktu, ali če sta pred iztekom tega roka tako Evropski parlament kot Svet obvestila Komisijo, da ne bosta nasprotovala.
A decision to revoke shall put an end to the delegation of the power specified in that decision.
Ta rok se na pobudo Evropskega parlamenta ali Sveta podaljša za dva meseca.“;
It shall take effect the day following the publication of the decision in the Official Journal of the European Union or at a later date specified therein.
člen 49 se črta.
It shall not affect the validity of any delegated acts already in force.
Člen 2
As soon as it adopts a delegated act, the Commission shall notify it simultaneously to the European Parliament and to the Council.
Prenos
A delegated act adopted pursuant to Articles 26(3), 45(6), 46(2) and 47(3) shall enter into force only if no objection has been expressed either by the European Parliament or the Council within a period of four months of notification of that act to the European Parliament and the Council or if, before the expiry of that period, the European Parliament and the Council have both informed the Commission that they will not object.
Države članice te ukrepe uporabljajo od 17. junija 2016.
That period shall be extended by two months at the initiative of the European Parliament or of the Council.’
Države članice se v sprejetih ukrepih sklicujejo na to direktivo ali pa sklic nanjo navedejo ob njihovi uradni objavi.
Article 2
Države članice sporočijo Komisiji besedila temeljnih določb ukrepov nacionalne zakonodaje, sprejetih na področju, ki ga ureja ta direktiva.
Transposition
Člen 3
By 17 June 2016 Member States shall adopt and publish the measures necessary to comply with this Directive.
Začetek veljavnosti
They shall immediately inform the Commission thereof.
Ta direktiva začne veljati dvajseti dan po objavi v Uradnem listu Evropske unije.
Member States shall apply those measures from 17 June 2016.
Člen 4
When Member States adopt those measures, they shall contain a reference to this Directive or shall be accompanied by such a reference on the occasion of their official publication.
Naslovniki
The methods of making such reference shall be laid down by Member States.
Ta direktiva je naslovljena na države članice.
Member States shall communicate to the Commission the text of the main measures of national law which they adopt in the field covered by this Directive.
V Strasbourgu, 16. aprila 2014
Article 3
Za Evropski parlament
This Directive shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.
Za Svet
Article 4
UL C 191, 29.6.2012, str. 61.
Addressees
Stališče Evropskega parlamenta z dne 3. aprila 2014 (še ni objavljeno v Uradnem listu) in odločitev Sveta z dne 14. aprila 2014.
This Directive is addressed to the Member States.
Direktiva 2006/43/ES Evropskega parlamenta in Sveta z dne 17. maja 2006 o obveznih revizijah za letne in konsolidirane računovodske izkaze, spremembi direktiv Sveta 78/660/EGS in 83/349/EGS ter razveljavitvi Direktive Sveta 84/253/EGS (UL L 157, 9.6.2006, str. 87).
Done at Strasbourg, 16 April 2014.
Uredba (EU) št. 537/2014 Evropskega parlamenta in Sveta z dne 16. aprila 2014 o posebnih zahtevah v zvezi z obvezno revizijo subjektov javnega interesa (glej stran 77 tega Uradnega lista).
For the European Parliament
Direktiva Evropskega parlamenta in Sveta 2005/36/ES z dne 7. septembra 2005 o priznavanju poklicnih kvalifikacij (UL L 255, 30.9.2005, str. 22).
The President
Direktiva Evropskega parlamenta in Sveta 95/46/ES z dne 24. oktobra 1995 o varstvu posameznikov pri obdelavi osebnih podatkov in o prostem pretoku takih podatkov (UL L 281, 23.11.1995, str. 31).
For the Council
UL L 52, 25.2.2005, str.
OJ C 191, 29.6.2012, p. 61.
51.
Position of the European Parliament of 3 April 2014 (not yet published in the Official Journal) and decision of the Council of 14 April 2014.
Direktiva 2013/34/EU Evropskega parlamenta in Sveta z dne 26. junija 2013 o letnih računovodskih izkazih, konsolidiranih računovodskih izkazih in povezanih poročilih nekaterih vrst podjetij, spremembi Direktive 2006/43/ES Evropskega parlamenta in Sveta ter razveljavitvi direktiv Sveta 78/660/EGS in 83/349/EGS (UL L 182, 29.6.2013, str. 19).
Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC (OJ L 157, 9.6.2006, p. 87).
Direktiva 2003/71/ES Evropskega parlamenta in Sveta z dne 4. novembra 2003 o prospektu, ki se objavi ob javni ponudbi ali sprejemu vrednostnih papirjev v trgovanje in o spremembi Direktive 2001/34/ES (UL L 345, 31.12.2003, str. 64).
Regulation (EU) No 537/2014 of the European Parliament and of the Council of 16 April 2014 on specific requirements regarding statutory audit of public-interest entities (see page 77 of this Official Journal).
Direktiva 2010/73/EU Evropskega parlamenta in Sveta z dne 24. novembra 2010 o spremembah direktiv 2003/71/ES o prospektu, ki se objavi ob javni ponudbi ali sprejemu vrednostnih papirjev v trgovanje, in 2004/109/ES o uskladitvi zahtev v zvezi s preglednostjo informacij o izdajateljih, katerih vrednostni papirji so sprejeti v trgovanje na reguliranem trgu (UL L 327, 11.12.2010, str. 1).
Directive 2005/36/EC of the European Parliament and of the Council of 7 September 2005 on the recognition of professional qualifications (OJ L 255, 30.9.2005, p. 22).
Uredba (EU) št. 182/2011 Evropskega parlamenta in Sveta z dne 16. februarja 2011 o določitvi splošnih pravil in načel, na podlagi katerih države članice nadzirajo izvajanje izvedbenih pooblastil Komisije (UL L 55, 28.2.2011, str. 13).
Directive 95/46/EC of the European Parliament and of the Council of 24 October 1995 on the protection of individuals with regard to the processing of personal data and on the free movement of such data (OJ L 281, 23.11.1995, p. 31).
Uredba (ES) št. 45/2001 Evropskega parlamenta in Sveta z dne 18. decembra 2000 o varstvu posameznikov pri obdelavi osebnih podatkov v institucijah in organih Skupnosti in o prostem pretoku takih podatkov (UL L 8, 12.1.2001, str. 1).
OJ L 52, 25.2.2005, p. 51.
UL C 336, 6.11.2012, str. 4.
Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 78/660/EEC and 83/349/EEC (OJ L 182, 29.6.2013, p. 19).
UL C 369, 17.12.2011, str. 14.
Directive 2003/71/EC of the European Parliament and of the Council of 4 November 2003 on the prospectus to be published when securities are offered to the public or admitted to trading and amending Directive 2001/34/EC (OJ L 345, 31.12.2003, p. 64).
Uredba (EU) št. 537/2014 Evropskega parlamenta in Sveta z dne 16. aprila 2014 o posebnih zahtevah v zvezi z obvezno revizijo subjektov javnega interesa (UL L 158, 27.5.2014, str.
Directive 2010/73/EU of the European Parliament and of the Council of 24 November 2010 amending Directives 2003/71/EC on the prospectus to be published when securities are offered to the public or admitted to trading and 2004/109/EC on the harmonisation of transparency requirements in relation to information about issuers whose securities are admitted to trading on a regulated market (OJ L 327, 11.12.2010, p. 1).
77).“;
Regulation (EU) No 182/2011 of the European Parliament and of the Council of 16 February 2011 laying down the rules and general principles concerning mechanisms for control by Member States of the Commission's exercise of implementing power (OJ L 55, 28.2.2011, p. 13).
Direktiva 2013/36/EU Evropskega parlamenta in Sveta z dne 26. junija 2013 o dostopu do dejavnosti kreditnih institucij in bonitetnem nadzoru kreditnih institucij in investicijskih podjetij, spremembi Direktive 2002/87/ES in razveljavitvi direktiv 2006/48/ES in 2006/49/ES (UL L 176, 27.6.2013, str. 338).“;
Regulation (EC) No 45/2001 of the European Parliament and of the Council of 18 December 2000 on the protection of individuals with regard to the processing of personal data by the Community institutions and bodies and on the free movement of such data (OJ L 8, 12.1.2001, p. 1).
Direktiva 2013/34/EU Evropskega parlamenta in Sveta z dne 26. junija 2013 o letnih računovodskih izkazih, konsolidiranih računovodskih izkazih in povezanih poročilih nekaterih vrst podjetij, spremembi Direktive 2006/43/ES Evropskega parlamenta in Sveta ter razveljavitvi direktiv Sveta 78/660/EGS in 83/349/EGS (UL L 182, 29.6.2013, str. 19).“;
OJ C 336, 6.11.2012, p. 4.
Direktiva 2005/36/ES Evropskega parlamenta in Sveta z dne 7. septembra 2005 o priznavanju poklicnih kvalifikacij (UL L 255, 30.9.2005, str. 22).“;
OJ C 369, 17.12.2011, p. 14.
Direktiva Komisije 2004/72/ES z dne 29. aprila 2004 o izvajanju Direktive 2003/6/ES Evropskega parlamenta in Sveta glede dovoljenih tržnih ravnanj, opredelitve notranjih informacij v zvezi z izvedenimi finančnimi instrumenti na blago, sestave seznama o osebah z dostopom do notranjih informacij, poročanja o transakcijah poslovodnih delavcev in obveščanja o sumljivih poslih (UL L 162, 30.4.2004, str. 70).“;
Regulation (EU) No 537/2014 of the European Parliament and of the Council of 16 April 2014 on specific requirements regarding statutory audit of public-interest entities (OJ L 158, 27.5.2014, p.
Direktiva 2009/65/ES Evropskega parlamenta in Sveta z dne 13. julija 2009 o usklajevanju zakonov in drugih predpisov o kolektivnih naložbenih podjemih za vlaganja v prenosljive vrednostne papirje (KNPVP) (UL L 302, 17.11.2009, str. 32).
77).’.
Direktiva 2011/61/EU Evropskega parlamenta in Sveta z dne 8. junija 2011 o upraviteljih alternativnih investicijskih skladov in spremembah direktiv 2003/41/ES in 2009/65/ES ter uredb (ES) št. 1060/2009 in (EU) št. 1095/2010 (UL L 174, 1.7.2011, str. 1).
Directive 2013/36/EU of the European Parliament and of the Council of 26 June 2013 on access to the activity of credit institutions and the prudential supervision of credit institutions and investment firms, amending Directive 2002/87/EC and repealing Directives 2006/48/EC and 2006/49/EC (OJ L 176, 27.6.2013, p. 338).’
Uredba Komisije (ES) št. 809/2004 z dne 29. aprila 2004 o izvajanju Direktive 2003/71/ES Evropskega parlamenta in Sveta o informacijah, ki jih vsebujejo prospekti, in o obliki prospektov, vključitvi informacij s sklicevanjem in objavi teh prospektov in razširjanju oglaševanj (UL L 149, 30.4.2004, str. 1).“;
Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 78/660/EEC and 83/349/EEC (OJ L 182, 29.6.2013, p. 19).’
Direktiva 2004/109/ES Evropskega parlamenta in Sveta z dne 15. decembra 2004 o uskladitvi zahtev v zvezi s preglednostjo informacij o izdajateljih, katerih vrednostni papirji so sprejeti v trgovanje na reguliranem trgu, in o spremembah Direktive 2001/34/ES (UL L 390, 31.12.2004, str. 38).“;
Directive 2005/36/EC of the European Parliament and of the Council of 7 September 2005 on the recognition of professional qualifications (OJ L 255, 30.9.2005, p. 22).’
Uredba (EU) št. 182/2011 Evropskega parlamenta in Sveta z dne 16. februarja 2011 o določitvi splošnih pravil in načel, na podlagi katerih države članice nadzirajo izvajanje izvedbenih pooblastil Komisije (UL L 55, 28.2.2011, str. 13).“;
Commission Directive 2004/72/EC of 29 April 2004 implementing Directive 2003/6/EC of the European Parliament and of the Council as regards accepted market practices, the definition of inside information in relation to derivatives on commodities, the drawing up of lists of insiders, the notification of managers' transactions and the notification of suspicious transactions (OJ L 162, 30.4.2004, p. 70).’
„Člen 29 te direktive se ne uporablja za obvezno revizijo letnih in konsolidiranih računovodskih izkazov subjektov javnega interesa, razen če je to določeno v Uredbi (EU) št. 537/2014 Evropskega parlamenta in Sveta.2. člen 2 se spremeni:
Directive 2011/61/EU of the European Parliament and of the Council of 8 June 2011 on Alternative Investment Fund Managers and amending Directives 2003/41/EC and 2009/65/EC and Regulations (EC) No 1060/2009 and (EU) No 1095/2010 (OJ L 174, 1.7.2011, p. 1).
Komisija pripravi poročilo o prenesenem pooblastilu najpozneje devet mesecev pred koncem petletnega obdobja.
Directive 2004/109/EC of the European Parliament and of the Council of 15 December 2004 on the harmonisation of transparency requirements in relation to information about issuers whose securities are admitted to trading on a regulated market and amending Directive 2001/34/EC (OJ L 390, 31.12.2004, p. 38).’;
O tem takoj obvestijo Komisijo.
Regulation (EU) No 182/2011 of the European Parliament and of the Council of 16 February 2011 laying down the rules and general principles concerning mechanisms for control by Member States of the Commission's exercise of implementing power (OJ L 55, 28.2.2011, p. 13).’
Pragi iz Direktive 2003/71/ES so se s členom 1(3) Direktive 2010/73/EU Evropskega parlamenta in Sveta [10] zvišali na 100000 EUR.
The public oversight of statutory auditors and audit firms encompasses the approval and registration of statutory auditors and audit firms, the adoption of standards in respect of professional ethics and internal quality control of audit firms, continuing education, and the systems of quality assurance, investigation and sanctions for statutory auditors and audit firms.
Zato bi bilo treba prag iz člena 45(1) Direktive 2006/43/ES ustrezno popraviti.
Commission Implementing Directive 2014/58/EU
Izvedbena direktiva Komisije 2014/58/EU
setting up, pursuant to Directive 2007/23/EC of the European Parliament and of the Council, a system for the traceability of pyrotechnic articles
o vzpostavitvi sistema za sledenje pirotehničnih izdelkov v skladu z Direktivo 2007/23/ES Evropskega parlamenta in Sveta
Having regard to Directive 2007/23/EC of the European Parliament and of the Council of 23 May 2007 on the placing on the market of pyrotechnic articles [1], and in particular Article 18(2)(a) thereof,
ob upoštevanju Direktive 2007/23/ES Evropskega parlamenta in Sveta z dne 23. maja 2007 o dajanju pirotehničnih izdelkov v promet [1] in zlasti člena 18(2)(a) Direktive,