natgillin/translations-raw huggingface dataset:
The Programme also contributes to the Europe 2020 strategy, by reinforcing the single market of financial services and capital, as well as to the strategy’s external dimension.
Program prispeva tudi k strategiji Evropa 2020, saj krepi enotni trg finančnih storitev in kapitala, poleg tega pa prispeva tudi k zunanji razsežnosti strategije.
This Regulation should provide for the possibility of co-financing activities of certain bodies pursuing an objective forming part of and supporting Union policy in the field of developing standards, endorsing standards or supervising standard-setting processes related to financial reporting and auditing.
Ta uredba bi morala zagotavljati možnost za sofinanciranje dejavnosti nekaterih subjektov, ki uresničujejo cilj na področju načrtovanja in sprejemanja standardov ali nadzora nad postopki določanja standardov v zvezi s finančnim poročanjem in revizijo, ki je del politike Unije in to politiko podpira.
Those bodies should disclose a breakdown of figures of the other funding from alternative sources.
Ti subjekti bi morali razkriti razčlenitev zneskov financiranja iz drugih virov.
The Commission, taking into account developments following the recommendations set out in the special advisor’s report, should submit reports in March 2014 and on a yearly basis as of 2015, at the latest in June, on EFRAG’s progress in the implementation of its governance reforms.
Komisija bi morala ob upoštevanju razvoja dogodkov po priporočilih iz poročila posebnega svetovalca predložiti marca 2014 in od leta 2015 vsako leto najpozneje junija poročila o napredku EFRAG pri izvajanju reform njegovega upravljanja.
The IASB has initiated the review of the Conceptual Framework.
IASB je začel pregled konceptualnega okvira.
Following the issue of the revised Conceptual Framework, the Commission should report to the European Parliament and to the Council on any changes that have been introduced in the Conceptual Framework and reasons thereof, with a particular focus on the concepts of prudence and reliability ensuring that a ‘true and fair view’, as laid down in Directive 2013/34/EU, is respected.
Komisija bi morala po izdaji spremenjenega konceptualnega okvira poročati Evropskemu parlamentu in Svetu o morebitnih spremembah tega okvira in razlogih zanje, pri tem pa se zlasti osredotočiti na koncepta previdnosti in zanesljivosti ter zagotoviti, da bo upoštevana resnični in pošteni prikaz, kakor je določen v Direktivi 2013/34/EU.
The beneficiaries should ensure the efficient and economic use of public money, including travel and related expenses.
Upravičenci bi morali zagotoviti učinkovito in gospodarno rabo javnih sredstev, vključno s potnimi in s tem povezanimi stroški.
The Programme should replace the previous co-financing programme for the beneficiaries.
Program bi moral nadomestiti prejšnji program sofinanciranja za upravičence.
Therefore, for the sake of legal certainty, Decision No 716/2009/EC should be repealed.
Zato bi bilo treba zaradi pravne varnosti Sklep št. 716/2009/ES razveljaviti.
Since the objective of this Regulation, namely the establishment of a Union programme for the period 2014 to 2020 in order to support the activities of bodies which contribute to the achievement of the policy objectives of the Union in relation to financial reporting and auditing, cannot be sufficiently achieved by the Member States but can rather, by reason of its scale and effects, be better achieved at Union level, the Union may adopt measures, in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty on European Union.
Ker cilja te uredbe, in sicer vzpostavitve programa Unije za obdobje 2014–2020 za podporo dejavnostim subjektov, ki prispevajo k doseganju ciljev politik Unije v zvezi z računovodskim poročanjem in revizijo, države članice ne morejo zadovoljivo doseči, temveč se zaradi njegovega obsega in učinkov lažje doseže na ravni Unije, lahko Unija sprejme ukrepe v skladu z načelom subsidiarnosti iz člena 5 Pogodbe o Evropski uniji.
Any financing of new beneficiaries, even if they are direct successors to one of the beneficiaries listed in this Regulation, should be subject to approval by the European Parliament and by the Council in accordance with Article 294 of the Treaty on the Functioning of the European Union.
Vsakršno financiranje novih upravičencev, tudi če so neposredni nasledniki enega od upravičencev iz te uredbe, bi morala odobriti Evropski parlament in Svet v skladu s členom 294 Pogodbe o delovanju Evropske unije.
It is appropriate to align the period of application of this Regulation with that of Council Regulation (EU, Euratom) No 1311/2013 [12].
Obdobje uporabe te uredbe je primerno prilagoditi obdobju uporabe Uredbe Sveta (EU, Euratom) št. 1311/2013 [12].
A Union programme (the ‘Programme’) is hereby established for the period from 1 January 2014 to 31 December 2020, in order to support the activities of bodies which contribute to the achievement of the policy objectives of the Union in relation to financial reporting and auditing.
Vzpostavi se program Unije (v nadaljnjem besedilu: program) za obdobje od 1. januarja 2014 do 31. decembra 2020 za podporo dejavnostim subjektov, ki prispevajo k doseganju ciljev politik Unije v zvezi z računovodskim poročanjem in revizijo.
The Programme covers the activities of developing or providing input to the development of standards, applying, assessing or monitoring standards or overseeing standard-setting processes in support of the implementation of Union policies in the field of financial reporting and auditing that are carried out by the IFRS Foundation, EFRAG or PIOB.
Program zajema dejavnosti za pripravo ali zagotavljanje prispevka k razvoju standardov, za uporabo, ocenjevanje ali spremljanje standardov ali za nadzor nad postopki določanja standardov, kar podpira izvajanje politik Unije na področju računovodskega poročanja in revizije, ki jih opravljajo Fundacija MSRP, EFRAG ali PIOB.
The objective of the Programme is to improve the conditions for the efficient functioning of the internal market by supporting the transparent and independent development of international financial reporting and auditing standards.
Cilj programa je izboljšati pogoje učinkovitega delovanja notranjega trga s podpiranjem preglednega in neodvisnega razvoja mednarodnih standardov računovodskega poročanja in revidiranja.
The beneficiaries under the Programme shall be the following:
Do programa so upravičeni:
in the field of financial reporting:
na področju računovodskega poročanja:
EFRAG for the period from 1 January 2014 to 31 December 2016;
EFRAG v obdobju od 1. januarja 2014 do 31. decembra 2016;
the IFRS Foundation;
Fundacija MSRP;
in the field of auditing: PIOB.
na področju revizije: PIOB.
Bodies working in the field of financial reporting and auditing, which receive Union funding through the Programme, shall have a duty of care to ensure their own independence and that public money is used economically and efficiently, irrespective of the diverse funding streams from which they could benefit.
Subjekti, ki delujejo na področju računovodskega poročanja in revizije, ki prejemajo finančna sredstva Unije prek programa, so dolžni skrbeti za svojo neodvisnost ter za gospodarno in učinkovito porabo javnih sredstev, ne glede na vire, iz katerih se financirajo.
Award of grants
Dodeljevanje nepovratnih sredstev
Financing under the Programme shall be provided in the form of operating grants awarded on an annual basis.
Financiranje na podlagi programa se zagotovi v obliki nepovratnih sredstev za poslovanje, dodeljenih na letni osnovi.
Any beneficiary of funding awarded under the Programme shall indicate in a prominent place, such as a website, a publication or an annual report, that it has received funding from the budget of the Union and a breakdown of figures of other funding from alternative sources.
Vsak upravičenec do financiranja iz programa na javno dostopnem mestu, kot je spletna stran, publikacija ali letno poročilo, navede, da je prejel finančna sredstva iz proračuna Unije, objavi pa tudi razčlenitev zneskov financiranja iz drugih virov.
The financial envelope for the implementation of the Programme for the period 2014 to 2020 shall be EUR 43176000 in current prices.
Finančna sredstva za izvajanje programa za obdobje 2014–2020 znašajo 43176000 EUR v tekočih cenah.
The indicative breakdown of the financial envelope laid down in paragraph 1 for the three beneficiaries shall be as follows:
Okvirna razčlenitev finančnih sredstev iz odstavka 1 za tri upravičence je naslednja:
for the IFRS Foundation: EUR 31632000;
za Fundacijo MSRP: 31632000 EUR;
The Commission shall implement the Programme by establishing annual work programmes in accordance with Regulation (EU, Euratom) No 966/2012.
Komisija izvaja program s pripravo letnih delovnih programov v skladu z Uredbo (EU, Euratom) št. 966/2012.
Each annual work programme shall implement the objective of the Programme, as laid down in Article 2 of this Regulation, by specifying the following:
Vsak letni delovni program uresniči cilj programa, kakor je določen v členu 2 te uredbe, tako da določi naslednje:
the expected results;
pričakovane rezultate;
a breakdown of the budget per beneficiary, in accordance with the indicative amounts laid down in Article 6(3).
razčlenitev proračuna za vsakega upravičenca v skladu z okvirnimi zneski, določenimi v členu 6(3).
In order to ensure transparency, the annual work programme shall also mention, by way of reference, the objective laid down in Article 2, the method of implementation determined in Article 4 and the findings of the reports.
Za zagotovitev preglednosti letni delovni program s sklicevanjem navede tudi cilje, določene v členu 2, metodo izvajanja, določeno v členu 4, in ugotovitve poročil.
The Commission shall adopt the annual work programmes by means of implementing acts.
Komisija sprejme letne delovne programe z izvedbenimi akti.
The Commission shall take appropriate measures to ensure that, when activities financed under this Regulation are implemented, the financial interests of the Union are protected through the application of preventive measures against fraud, corruption and any other illegal activities, through effective checks and, if irregularities are detected, through the recovery of the amounts wrongly paid and, where appropriate, effective, proportionate and deterrent penalties.
Komisija sprejme ustrezne ukrepe, s katerimi zagotovi, da so pri izvajanju dejavnosti, ki se financirajo na podlagi te uredbe, finančni interesi Unije zaščiteni z izvajanjem preventivnih ukrepov proti goljufijam, korupciji in drugemu protipravnemu ravnanju z učinkovitim preverjanjem, ob odkritju nepravilnosti pa z izterjavo neupravičeno izplačanih zneskov ter po potrebi z učinkovitimi, sorazmernimi in odvračilnimi kaznimi.
The Commission or its representatives and the Court of Auditors shall have the power of audit, on the basis of documents and on-the-spot checks, over all grant beneficiaries, contractors and subcontractors who have received Union funds under the Programme.
Komisija ali njeni predstavniki in Računsko sodišče so pristojni za revizijo na podlagi dokumentacije in preglede na kraju samem pri vseh prejemnikih nepovratnih sredstev, izvajalcih in podizvajalcih, ki so prejeli sredstva Evropske unije na podlagi programa.
The European Anti-Fraud Office (OLAF) may carry out on-the-spot checks and inspections on economic operators concerned directly or indirectly by such funding in accordance with the procedures laid down in Council Regulation (Euratom, EC) No 2185/96 [13] with a view to establishing whether there has been fraud, corruption or any other illegal activity affecting the financial interests of the Union in connection with a grant agreement or grant decision or a contract concerning Union funding.Without prejudice to the first and second subparagraphs, cooperation agreements with third countries and international organisations, grant agreements, and grant decisions and contracts resulting from the implementation of this Regulation shall expressly empower the Commission, the Court of Auditors and OLAF to conduct such audits, on-the-spot checks and inspections.
Evropski urad za boj proti goljufijam (v nadaljnjem besedilu: OLAF) lahko opravi preglede na kraju samem in inšpekcije pri gospodarskih subjektih, ki jih neposredno ali posredno zadeva takšno financiranje, v skladu s postopki iz Uredbe Sveta (Euratom, ES) št. 2185/96 [13], da bi ugotovil, ali je v povezavi s sporazumom ali sklepom o nepovratnih sredstvih ali s pogodbo o financiranju s strani Unije prišlo do goljufije, korupcije ali katerega koli drugega protipravnega ravnanja, ki škodi finančnim interesom Unije.Brez poseganja v prvi in drugi pododstavek se v sporazumih o sodelovanju s tretjimi državami in mednarodnimi organizacijami, v sporazumih o nepovratnih sredstvih, v sklepih o nepovratnih sredstvih in v pogodbah, ki izhajajo iz izvajanja te uredbe, Komisija, Računsko sodišče in OLAF izrecno pooblastijo za opravljanje takšnih revizij ter pregledov na kraju samem in inšpekcij.
By 31 March 2014, the Commission shall submit a first report to the European Parliament and to the Council on necessary governance reforms in the area of accounting and financial information in respect of EFRAG, taking into account, inter alia, the developments following the recommendations set out in the special advisor’s report, and on the steps that EFRAG has already taken to implement those reforms.
Komisija do 31. marca 2014 predloži prvo poročilo Evropskemu parlamentu in Svetu o potrebnih reformah upravljanja na področju računovodskih in finančnih informacij v zvezi z EFRAG, pri čemer med drugim upošteva razvoj dogodkov po priporočilih iz poročila posebnega svetovalca, in o ukrepih, ki jih je EFRAG že sprejel za izvajanje teh reform.
By 31 December 2014, the Commission shall submit a report to the European Parliament and to the Council on the findings of the Commission’s evaluation of Regulation (EC) No 1606/2002 including, where appropriate, proposals for amending that Regulation with a view to improving its functioning, as well as on governance arrangements for all relevant institutions.
Komisija do 31. decembra 2014 Evropskemu parlamentu in Svetu predloži poročilo o ugotovitvah ocene Uredbe (ES) št. 1606/2002, ki ga je opravila Komisija, v katerega po potrebi vključi predloge za spremembo navedene uredbe z namenom izboljšanja njenega delovanja, pa tudi o ureditvah upravljanja vseh ustreznih institucij.
From 2015, the Commission shall prepare an annual report on the activity of the IFRS Foundation as regards the development of IFRS, of PIOB and of EFRAG.
Komisija od leta 2015 dalje pripravi letno poročilo o dejavnosti Fundacije MSRP v zvezi z razvojem MSRP, PIOB in EFRAG.
With regard to the IFRS Foundation, the report referred to in paragraph 3 shall cover its activity and in particular the general principles against which new standards have been developed.
V zvezi s Fundacijo MSRP poročilo iz odstavka 3 obravnava njene dejavnosti in zlasti splošna načela, po katerih so bili razviti novi standardi.
The report shall also cover whether IFRS take due account of different business models, reflect the actual consequences of economic transactions, are not overly complex, and avoid artificial short-term and volatility biases.
Poročilo vsebuje tudi informacije o tem, ali MSRP ustrezno upoštevajo različne poslovne modele, odražajo dejanske posledice ekonomskih transakcij, ali niso prezapleteni in ali preprečujejo umetne pristranske podatke zaradi kratkoročnih gibanj in nestanovitnosti.
Following the issuance of the revised Conceptual Framework, the report shall address any changes that have been introduced in the Conceptual Framework, with a particular focus on the concepts of prudence and reliability.
Po izdaji spremenjenega konceptualnega okvira poročilo obravnava morebitne spremembe konceptualnega okvira s posebnim poudarkom na konceptih previdnosti in zanesljivosti.
With regard to PIOB or its successor organisation, the report referred to in paragraph 3 shall cover developments in the diversification of funding.
V zvezi s PIOB ali organizacijo, ki bi ga nasledila, poročilo iz odstavka 3 obravnava gibanje raznolikosti pri financiranju.
If funding by the IFAC in a given year reaches more than two-thirds of the total annual PIOB funding, the Commission shall propose to limit its annual contribution for that year to a maximum of EUR 300000.
Če prispevek IFAC v določenem letu presega dve tretjini skupnega letnega financiranja PIOB, Komisija predlaga omejitev letnega prispevka za to leto na največ 300000 EUR.
With regard to EFRAG, the report referred to in paragraph 3 shall cover the following:
V zvezi z EFRAG poročilo iz odstavka 3 obravnava naslednje:
whether EFRAG in its technical work on international accounting standards takes appropriate account of the requirement of Article 3(2) of Regulation (EC) No 1606/2002, in particular, in assessing whether new or amended IFRS are consistent with the ‘true and fair view’ principle and conducive to the European public good;
ali EFRAG pri svojem delu v zvezi z mednarodnimi računovodskimi standardi primerno upošteva zahtevo iz člena 3(2) Uredbe (ES) št. 1606/2002, zlasti pri ocenjevanju, ali so novi ali spremenjeni MSRP skladni z načelom resničnega in poštenega prikaza in ali spodbujajo evropsko javno dobro;
whether EFRAG in its technical work on IFRS provides adequate assessment of whether draft, new or amended international accounting standards developed by the IASB are evidence-based, respond to the Union’s needs, taking into account the diversity of accounting and economic models and views in the Union; and
ali EFRAG v svojem tehničnem delu v zvezi s MSRP zagotavlja primerno oceno dejstva, ali novi ali spremenjeni mednarodni računovodski standardi ali osnutki teh standardov, ki jih je razvil odbor IASB, temeljijo na dokazih in ustrezajo potrebam Unije, ob upoštevanju raznolikosti računovodskih in gospodarskih modelov in pogledov v Uniji, ter
EFRAG’s progress in the implementation of its governance reforms, taking into account developments following the recommendations set out in the special advisor’s report.
napredek EFRAG pri izvajanju reform njegovega upravljanja ob upoštevanju razvoja dogodkov po priporočilih iz poročila posebnega svetovalca.
If appropriate, the Commission shall submit a legislative proposal to continue financing of EFRAG after 31 December 2016.
Komisija po potrebi predloži zakonodajni predlog za nadaljnje financiranje EFRAG po 31. decembru 2016.
The Commission shall transmit the report referred to in paragraph 3 to the European Parliament and to the Council no later than 30 June each year.
Komisija poročilo iz odstavka 3 najpozneje do 30. junija vsakega leta posreduje Evropskemu parlamentu in Svetu.
No later than 12 months before the end of the Programme, the Commission shall submit to the European Parliament and to the Council a report on the achievement of the Programme’s objective.
Komisija najpozneje dvanajst mesecev pred koncem programa Evropskemu parlamentu in Svetu predloži poročilo o uresničevanju cilja programa.
That report shall appraise at least the overall pertinence and coherence of the Programme, the effectiveness of its execution and the overall and individual effectiveness of the beneficiaries’ work programme in terms of achievements of the objective referred to in Article 2.
V poročilu se oceni vsaj splošna ustreznost in skladnost programa, učinkovitost njegovega izvajanja ter splošna učinkovitost delovnih programov upravičencev in učinkovitost posameznih delovnih programov upravičencev v smislu uresničevanja cilja iz člena 2.
The Commission shall send the reports referred to in this Article to the European Economic and Social Committee for information.
Komisija pošlje poročila iz tega člena v vednost Evropskemu ekonomsko-socialnemu odboru.
Decision No 716/2009/EC shall be repealed with effect from 1 January 2014.
Sklep št. 716/2009/ES se razveljavi z učinkom od 1. januarja 2014.
Done at Brussels, 3 April 2014.
V Bruslju, dne 3. aprila 2014
OJ C 161, 6.6.2013, p. 64.
UL C 161, 6.6.2013, str. 64.
Position of the European Parliament of 13 March 2014 (not yet published in the Official Journal) and decision of the Council of 24 March 2014.
Stališče Evropskega parlamenta z dne 13. marca 2014 (še ni objavljeno v Uradnem listu) in odločitev Sveta z dne 24. marca 2014.
Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and investment firms and amending Regulation (EU) No 648/2012 (OJ L 176, 27.6.2013, p. 1).
Uredba (EU) št. 575/2013 Evropskega parlamenta in sveta z dne 26. junija 2013 o bonitetnih zahtevah za kreditne institucije in investicijska podjetja ter o spremembi Uredbe (EU) št. 648/2012 (UL L 176, 27.6.2013, str. 1).
Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards (OJ L 243, 11.9.2002, p. 1).
Uredba (EU) št. 1606/2002 Evropskega parlamenta in Sveta z dne 19. julija 2012 o uporabi mednarodnih računovodskih standardov (UL L 243, 11.9.2002, str. 1).
Commission Delegated Regulation (EU, Euratom) No 1268/2012 of 29 October 2012 on the rules of application of Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council on the financial rules applicable to the general budget of the Union (OJ L 362, 31.12.2012, p. 1).
Delegirana uredba Komisije (EU, Euratom) št. 1268/2012 z dne 29. oktobra 2012 o pravilih uporabe Uredbe (EU, Euratom) št. 966/2012 Evropskega parlamenta in Sveta o finančnih pravilih, ki se uporabljajo za splošni proračun Unije (UL L 362, 31.12.2012, str. 1).
By 31 December 2014, the Commission intends to complete the evaluation and report on the results to the European Parliament and to the Council.
Komisija namerava do 31. decembra 2014 zaključiti ocenjevanje in poročati Evropskemu parlamentu in Svetu o rezultatih.
Where appropriate, the Commission will present a legislative proposal for improving the functioning of that Regulation.
Po potrebi bo Komisija predstavila zakonodajni predlog za izboljšanje delovanja navedene uredbe.
Union funding is proposed for a well-defined and limited number of the most important bodies in the field of financial reporting and auditing.
Financiranje Unije se predlaga za ustrezno opredeljeno in omejeno število najpomembnejših subjektov na področju računovodskega poročanja in revizije.
Within the current institutional framework, the funding arrangements should ensure stable, diversified, sound and adequate funding to enable the relevant bodies to carry out their Union-related or public interest mission in an independent and efficient manner.
V sedanjem institucionalnem okviru bi morale ureditve financiranja zagotoviti stabilno, raznovrstno, preudarno in zadostno financiranje, ki bo zadevnim subjektom omogočilo neodvisno in učinkovito izpolnjevanje njihovih nalog v zvezi z Unijo ali v javnem interesu.
Regulation (EU) No 259/2014 of the European Parliament and of the Council
Uredba (EU) št. 259/2014 Evropskega parlamenta in Sveta
Having regard to the Treaty on the Functioning of the European Union, and in particular Article 77(2)(a) thereof,
ob upoštevanju Pogodbe o delovanju Evropske unije in zlasti točke (a) člena 77(2) Pogodbe,
The composition of the lists of third countries in Annexes I and II to Council Regulation (EC) No 539/2001 [2] should be, and should remain, consistent with the criteria laid down therein.
Sestava seznamov tretjih držav iz prilog I in II k Uredbi Sveta (ES) št. 539/2001 [2] bi morala biti in ostati skladna z merili iz navedene uredbe.
Third countries for which the situation has changed as regards these criteria should be transferred from one Annex to the other.
Tretje države, za katere so se razmere glede teh meril spremenile, bi bilo treba prenesti iz ene priloge v drugo.