natgillin/translations-raw huggingface dataset:
is made publicly available within a reasonable period of time, not exceeding six months after the balance sheet date, on the parent undertaking's website, and is referred to in the consolidated management report.
Države članice zagotovijo, da zakoniti revizor ali revizijsko podjetje preveri, ali je bila predložena konsolidirana izjava o nefinančnem poslovanju iz odstavka 1 ali ločeno poročilo iz odstavka 4.
Paragraph 2 shall apply mutatis mutandis to parent undertakings preparing a separate report as referred to in the first subparagraph of this paragraph.
v členu 33 se odstavek 1 nadomesti z naslednjim:
Member States shall ensure that the statutory auditor or audit firm checks whether the consolidated non-financial statement referred to in paragraph 1 or the separate report referred to in paragraph 4 has been provided.
Države članice zagotovijo, da so člani upravnega, poslovodnega in nadzornega organa podjetja, ki delujejo v okviru pristojnosti, ki jim jih podeljuje nacionalno pravo, skupno odgovorni za zagotavljanje, da se:
In Article 33, paragraph 1 is replaced by the following:
konsolidirani računovodski izkazi, konsolidirana poslovna poročila, konsolidirana izjava o upravljanju podjetja, če je predložena ločeno, in poročilo iz člena 29a(4)
Member States shall ensure that the members of the administrative, management and supervisory bodies of an undertaking, acting within the competences assigned to them by national law, have collective responsibility for ensuring that:
v členu 34 se doda naslednji odstavek:
the annual financial statements, the management report, the corporate governance statement when provided separately and the report referred to in Article 19a(4); and
v členu 48 se pred zadnjim odstavkom vstavi naslednji odstavek:
the consolidated financial statements, the consolidated management reports, the consolidated corporate governance statement when provided separately and the report referred to in Article 29a(4),
„V poročilu se ob upoštevanju razvoja dogodkov v OECD in rezultatov povezanih evropskih pobud preuči možnost uvedbe obveznosti za velika podjetja, da vsako leto predložijo poročilo po državah za vsako državo članico in tretjo državo, v kateri poslujejo, v katerem so navedene vsaj informacije o ustvarjenem dobičku, plačanem davku na dobiček in prejetih javnih subvencijah.“
In Article 34, the following paragraph is added:
Smernice za poročanje
In Article 48, the following paragraph is inserted before the last paragraph:
Komisija se pri tem posvetuje z ustreznimi zainteresiranimi stranmi.
‘The report shall also consider, taking into account developments in the OECD and the results of related European initiatives, the possibility of introducing an obligation requiring large undertakings to produce on an annual basis a country-by-country report for each Member State and third country in which they operate, containing information on, as a minimum, profits made, taxes paid on profits and public subsidies received.’ .
Komisija objavi smernice do 6. decembra 2016.
Guidance on reporting
Pregled
The Commission shall prepare non-binding guidelines on methodology for reporting non-financial information, including non-financial key performance indicators, general and sectoral, with a view to facilitating relevant, useful and comparable disclosure of non-financial information by undertakings.
Komisija Evropskemu parlamentu in Svetu predloži poročilo o izvajanju te direktive, v katerega med drugimi vidiki vključi njeno področje uporabe, zlasti kar zadeva podjetja, ki ne kotirajo na borzi, njeno učinkovitost ter obseg usmeritev in metod, ki so dane na voljo.
In doing so, the Commission shall consult relevant stakeholders.
To poročilo objavi do 6. decembra 2018 in mu po potrebi priloži zakonodajne predloge.
The Commission shall publish the guidelines by 6 December 2016.
Člen 4
Article 3
Prenos
Review
Države članice določijo, da se določbe iz prvega pododstavka uporabljajo za vsa podjetja s področja uporabe člena 1 za poslovno leto z začetkom 1. januarja 2017 ali v koledarskem letu 2017.
The Commission shall submit a report to the European Parliament and to the Council on the implementation of this Directive, including, among other aspects, its scope, particularly as regards large non-listed undertakings, its effectiveness and the level of guidance and methods provided.
Države članice se v sprejetih predpisih sklicujejo na to direktivo ali pa sklic nanjo navedejo ob njihovi uradni objavi.
The report shall be published by 6 December 2018 and shall be accompanied, if appropriate, by legislative proposals.
Način sklicevanja določijo države članice.
Article 4
Države članice sporočijo Komisiji besedila temeljnih določb nacionalne zakonodaje, sprejetih na področju, ki ga ureja ta direktiva.
Transposition
Člen 5
Member States shall provide that the provisions referred to in the first subparagraph are to apply to all undertakings within the scope of Article 1 for the financial year starting on 1 January 2017 or during the calendar year 2017.
Člen 6
When Member States adopt those provisions, they shall contain a reference to this Directive or shall be accompanied by such 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 provisions of national law which they adopt in the field covered by this Directive.
V Strasbourgu, 22. oktobra 2014
Article 5
Za Evropski parlament
Article 6
UL C 327, 12.11.2013, str. 47.
Addressees
Stališče Evropskega parlamenta z dne 15. aprila 2014 (še ni objavljeno v Uradnem listu) in odločitev Sveta z dne 29. septembra 2014.
This Directive is addressed to the Member States.
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).
Done at Strasbourg, 22 October 2014.
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).
For the European Parliament
Države članice uveljavijo zakone in druge predpise, potrebne za uskladitev s to direktivo, do 6. decembra 2016.
The President
O tem takoj obvestijo Komisijo.
For the Council
Države članice lahko zahtevajo, da informacije, navedene v izjavi o nefinančnem poslovanju iz odstavka 1 ali ločenem poročilu iz odstavka 4, preveri neodvisni izvajalec storitev dajanja zagotovil.“
OJ C 327, 12.11.2013, p.
Ne glede na člen 40 se točka (g) odstavka 1 ne uporablja za mala in srednja podjetja.“
47.
Države članice lahko zahtevajo, da informacije, navedene v konsolidirani izjavi o nefinančnem poslovanju iz odstavka 1 ali ločenem poročilu iz odstavka 4, preveri neodvisni izvajalec zavarovalniških storitev.“
Position of the European Parliament of 15 April 2014 (not yet published in the Official Journal) and decision of the Council of 29 September 2014.
pripravijo in objavijo v skladu z zahtevami iz te direktive in, če je ustrezno, z mednarodnimi računovodskimi standardi, sprejetimi v skladu z Uredbo (ES) št. 1606/2002.“
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).
Ta člen se ne uporablja za izjavo o nefinančnem poslovanju iz člena 19a(1) in konsolidirano izjavo o nefinančnem poslovanju iz člena 29a(1) ali za ločeno poročilo iz členov 19a(4) in 29a(4).“
Commission Implementing Directive 2014/96/EU
Izvedbena direktiva Komisije 2014/96/EU
of 15 October 2014
z dne 15. oktobra 2014
on the requirements for the labelling, sealing and packaging of fruit plant propagating material and fruit plants intended for fruit production, falling within the scope of Council Directive 2008/90/EC
o zahtevah v zvezi z označevanjem, pečatenjem in pakiranjem razmnoževalnega materiala sadnih rastlin in sadnih rastlin, namenjenih za pridelavo sadja, ki spadajo v področje uporabe Direktive Sveta 2008/90/ES
Having regard to Council Directive 2008/90/EC of 29 September 2008 on the marketing of fruit plant propagating material and fruit plants intended for fruit production [1], and in particular Article 9(1) thereof,
ob upoštevanju Direktive Sveta 2008/90/ES z dne 29. septembra 2008 o trženju razmnoževalnega materiala sadnih rastlin in sadnih rastlin, namenjenih za pridelavo sadja [1], ter zlasti člena 9(1) Direktive,
It is appropriate to adopt requirements with regard to labelling, sealing and packaging of fruit plant propagating material and fruit plants intended for fruit production to ensure that marketing takes place in accordance with Directive 2008/90/EC.
Da bi trženje potekalo v skladu z Direktivo 2008/90/ES, je ustrezno sprejeti zahteve glede označevanja, pečatenja in pakiranja razmnoževalnega materiala sadnih rastlin in sadnih rastlin, namenjenih za pridelavo sadja.
As regards fruit plant propagating material officially certified as pre-basic, basic or certified material and fruit plants officially certified as certified material, it is necessary to provide for sealing and packaging requirements.
Za razmnoževalni material sadnih rastlin, ki je uradno certificiran kot pred-bazni, bazni ali certificirani material, ter sadne rastline, ki so uradno certificirane kot certificirani material, je treba določiti zahteve glede pečatenja in pakiranja.
Pre-basic, basic or certified material should be marketed with a label satisfying certain requirements.
Pred-bazni, bazni ali certificirani material bi bilo treba tržiti z etiketo, ki izpolnjuje nekatere zahteve.
That label should be prepared and affixed by the responsible official body.
Navedeno etiketo bi moral pripraviti in namestiti pristojni uradni organ.
Member States should have the possibility to provide that the responsible official body may allow the supplier to prepare and affix the label under its supervision.
Države članice bi morale imeti možnost zagotoviti, da pristojni uradni organ lahko dovoli dobavitelju, da pripravi in namesti etiketo pod njegovim nadzorom.
The design of the label should in any case be established by the responsible official body, in accordance with the requirements set out in this Directive.
V vsakem primeru pa bi moral obliko etikete določiti pristojni uradni organ v skladu z zahtevami iz te direktive.
To allow lots of different varieties or types of pre-basic, basic or certified material to be marketed together, Member States should be permitted to provide for an accompanying document complementing the label in order to facilitate information of users and to improve traceability and controls of lots at all stages of marketing.
Da bi države članice omogočile skupno trženje partij različnih sort ali vrst pred-baznega, baznega ali certificiranega materiala, bi morale imeti dovoljenje za predložitev spremnega dokumenta, ki dopolnjuje etiketo, da bi se olajšalo obveščanje uporabnikov ter izboljšala sledljivost in nadzor partij na vseh stopnjah trženja.
This document should be prepared by the responsible official body, or by the supplier concerned under supervision of the responsible official body.
Ta dokument bi moral pripraviti pristojni uradni organ ali zadevni dobavitelj pod nadzorom pristojnega uradnega organa.
For marketing of CAC (Conformitas Agraria Communitatis) material a document prepared by the supplier should be required.
Za trženje materiala CAC (Conformitas Agraria Communitatis) bi bilo treba zahtevati dokument, ki ga pripravi dobavitelj.
The measures provided for in this Directive are in accordance with the opinion of the Standing Committee on Propagating Material and Plants of Fruit Genera and Species,
Ukrepi iz te direktive so v skladu z mnenjem Stalnega odbora za razmnoževalni material in rastline sadnih rodov in vrst –
Labelling, sealing and packaging requirements
Zahteve glede označevanja, pečatenja in pakiranja
Member States shall ensure that fruit plant propagating material, hereinafter ‘propagating material’, officially certified as pre-basic material, basic material or certified material, and fruit plants intended for fruit production, hereinafter ‘fruit plants’, officially certified as certified material, are only marketed if they comply with the labelling, sealing and packaging requirements set out in Articles 2 and 4.
Države članice zagotovijo, da se razmnoževalni material sadnih rastlin (v nadaljnjem besedilu: razmnoževalni material), uradno certificiran kot pred-bazni, bazni ali certificirani material, ter sadne rastline, namenjene za pridelavo sadja (v nadaljnjem besedilu: sadne rastline) in uradno certificirane kot certificirani material, tržijo samo, če izpolnjujejo zahteve glede označevanja, pečatenja in pakiranja, ki so določene v členih 2 in 4.
Where appropriate, an accompanying document, as provided for in Article 3, may be used to complement the label.
Kadar je ustrezno, se lahko kot dopolnilo etiketi uporabi spremni dokument iz člena 3.
Member States shall ensure that propagating material and fruit plants which qualify as CAC (Conformitas Agraria Communitatis) material are only marketed if they comply with the requirements for the supplier's document set out in Article 5.
Države članice zagotovijo, da se razmnoževalni material in sadne rastline, ki izpolnjujejo pogoje za material CAC (Conformitas Agraria Communitatis), tržijo samo, če izpolnjujejo zahteve glede dokumenta dobavitelja iz člena 5.
Label for pre-basic, basic or certified material
Etiketa za pred-bazni, bazni ali certificirani material
Member States shall ensure that for pre-basic, basic or certified material a label complying with paragraphs 2 to 5 is prepared and affixed by the responsible official body to the plants or parts of plants to be marketed as propagating material or fruit plants.
Države članice zagotovijo, da etiketo za pred-bazni, bazni ali certificirani material, ki je skladna z odstavki od 2 do 5, pripravi pristojni uradni organ in jo namesti na rastline ali dele rastlin, ki se bodo tržili kot razmnoževalni material ali sadne rastline.
Member States may provide that the responsible official body may allow the supplier to prepare and affix the label under its supervision.
Države članice lahko določijo, da lahko pristojni uradni organ dobavitelju omogoči, da pripravi in namesti etiketo pod njegovim nadzorom.
The design of the label shall be established by the responsible official body, in accordance with paragraphs 2, 3 and 4.
Obliko etikete določi pristojni uradni organ v skladu z odstavki 2, 3 in 4.
Propagating material or fruit plants forming part of the same lot may be marketed with a single label where such material or such plants are part of the same package, bundle or container, and that label is affixed in accordance with the second subparagraph of paragraph 5.
Razmnoževalni material ali sadne rastline, ki so del iste partije, se lahko tržijo z eno samo etiketo, kadar so takšen material ali takšne rastline del istega pakiranja, svežnja ali posode in je takšna etiketa nameščena v skladu z drugim pododstavkom odstavka 5.
Member States may provide that fruit plants, which are one or more years old, are to be labelled individually.
Države članice lahko zagotovijo posamezno označevanje sadnih rastlin, ki so stare eno ali več let.
In this case, labelling may be carried out in the field before or during uprooting or later.
V tem primeru se označevanje lahko opravi na polju pred ali med nabiranjem ali pozneje.
Where labelling is carried out later, plants of the same lot shall be uprooted together and be kept separate from other lots in labelled containers until those plants are labelled.
Kadar se označevanje opravi pozneje, se rastline iz iste partije nabirajo skupaj in hranijo ločeno od drugih partij v označenih posodah, dokler se ne označijo same rastline.
The label shall contain the following information:
Na etiketi so navedeni naslednji podatki:
the indication ‘EU rules and standards’;
navedbo „predpisi in standardi EU“;
Member State of labelling or the respective code;
država članica označevanja ali zadevna oznaka;
responsible official body or the respective code;
pristojni uradni organ ali ustrezno oznako;
name of supplier or its registration number/code issued by the responsible official body;
ime dobavitelja ali njegovo registrsko številko/oznako, ki jo izda pristojni uradni organ;
reference number of package or bundle, individual serial number, week number or batch number;
referenčna številka pakiranja ali svežnja, posamezna serijska številka, številka tedna ali številka serije;
category, and for basic material also the generation number;
kategorija, za bazni material pa tudi številka generacije;
denomination of the variety and, where appropriate, the clone.
poimenovanje sorte in, kadar je ustrezno, klona.
In the case of rootstocks not belonging to a variety, the name of the species or the interspecific hybrid concerned.
V primeru podlag, ki ne pripadajo sorti, ime zadevne vrste ali medvrstnega križanca.
For grafted fruit plants such information shall be given for the rootstock and the top-graft.
Pri cepljenih sadnih rastlinah se takšni podatki navedejo za podlago in cepiče.
the indication ‘variety with an officially recognised description’, where appropriate;
državo pridelave in ustrezno oznako, kadar se ta država razlikuje od države članice, v kateri je bilo opravljeno označevanje;
quantity;
leto izdaje;
country of production and the respective code, where different from the Member State of labelling;
Etiketa se neizbrisno natisne v enem od uradnih jezikov Unije ter je zlahka vidna in čitljiva.
year of issue;
Če se za katero koli kategorijo rastlin ali delov rastlin uporabi barvna etiketa, je barva etikete:
The label shall be indelibly printed in one of the official languages of the Union, easily visible and legible.
modra za certificirani material.
If a coloured label is used in respect of any category of plants or parts of plants, the colour of the label shall be:
Etiketa se namesti na rastline ali dele rastlin, ki se bodo tržili kot razmnoževalni material ali sadne rastline.
white with a diagonal violet stripe for pre-basic-material;
Kadar so takšne rastline ali deli rastlin predvideni za trženje v pakiranju, svežnju ali posodi, se etiketa namesti na navedeno pakiranje, sveženj ali posodo.
white for basic material;
Kadar se razmnoževalni material ali sadne rastline v skladu z drugim pododstavkom odstavka 1 tržijo z eno samo etiketo, se ta namesti na pakiranje, sveženj ali posodo, ki vsebuje navedeni razmnoževalni material ali sadne rastline.
blue for certified material.
Člen 3
The label shall be affixed to the plants or parts of plants to be marketed as propagating material or fruit plants.
Spremni dokument za pred-bazni, bazni ali certificirani material
Where such plants or parts of plants are to be marketed in a package, bundle or container, the label shall be affixed to that package, bundle or container.
Države članice lahko zagotovijo, da pristojni uradni organ ali zadevni dobavitelj pod nadzorom tega organa za partije različnih sort ali vrst pred-baznega, baznega ali certificiranega materiala, ki se bo tržil skupaj, v dopolnilo etiketi iz člena 2 pripravi spremni dokument.
Where, in accordance with the second subparagraph of paragraph 1, propagating material or fruit plants are marketed with a single label, that label shall be affixed to the package, bundle or container formed by that propagating material or those fruit plants.
Spremni dokument izpolnjuje naslednje zahteve:
Article 3
vključuje podatke, določene v členu 2(2) in kot so navedeni na zadevni etiketi;
Accompanying document for pre-basic, basic or certified material
je sestavljen v enem od uradnih jezikov Unije;
Member States may provide that an accompanying document maybe made by the responsible official body, or by the supplier concerned under the supervision of this body, for lots of different varieties or types of pre-basic, basic or certified material to be marketed together to complement the label referred to in Article 2.
se predloži vsaj v dveh izvodih (za dobavitelja in prejemnika);
The accompanying document shall fulfil the following requirements:
spremlja material od kraja dobavitelja do kraja prejemnika;
include the information set out in Article 2(2) and as indicated on the respective label;
vključuje ime in naslov prejemnika;
be written in one of the official languages of the Union;
vključuje datum izdaje dokumenta;
be delivered at least in duplicate (supplier and recipient);
kadar je ustrezno, vključuje dodatne podatke, ki so pomembni za zadevne partije.
accompany the material from the place of the supplier to the place of the recipient;
Kadar se podatki iz priloženega dokumenta razlikujejo od podatkov na etiketi iz člena 2, se upoštevajo podatki na navedeni etiketi.
include the name and address of the recipient;
Člen 4
include the date of issue of the document;
Zahteve v zvezi s pečatenjem in pakiranjem pred-baznega, baznega ali certificiranega materiala
include, where appropriate, additional information relevant to the lots concerned.
Kadar se pred-bazni, bazni ali certificirani material trži v partijah dveh ali več rastlin ali delov rastlin, države članice zagotovijo, da so navedene partije dovolj homogene.
Where the information in the accompanying document contradicts the information on the label referred to in Article 2, the information on that label shall prevail.
Rastline ali deli rastlin, ki sestavljajo takšne partije, izpolnjujejo zahteve iz točke (a) ali točke (b):
Article 4
rastline ali deli rastlin sestavljajo sveženj, ki je zapečaten v skladu z odstavkom 2.
Sealing and packaging requirements for pre-basic, basic or certified material
V tej direktivi „pečatenje“ pomeni:
Member States shall ensure that, where pre-basic, basic or certified material is marketed in lots of two or more plants or parts of plants, those lots are sufficiently homogeneous.
pri pakiranju ali posodi takšno zaprtje, ki ga ni mogoče odpreti, ne da bi se poškodoval pokrov, pri svežnju pa takšno zavezovanje, da rastlin ali delov rastlin, ki so del svežnja, ni mogoče ločiti brez poškodovanja vrvice ali vrvic.
Plants or parts of plants making up such lots shall fulfil the requirements of point (a) or point (b):
Pakiranje, posoda ali sveženj se označi tako, da z odstranitvijo etikete nima več veljavnosti.
plants or parts of plants form part of a bundle sealed as defined in paragraph 2.
Dokument dobavitelja za material CAC
For the purposes of this Directive ‘sealing’ means:
Države članice zagotovijo, da se material CAC trži z dokumentom, ki ga pripravi dobavitelj in ki izpolnjuje zahteve iz odstavkov 2 in 3 (v nadaljnjem besedilu: dokument dobavitelja).
in the case of a package or container, closing in such a way that it cannot be opened without damaging the closure, in the case of a bundle, tying up in such a way that the plants or parts of plants forming part of the bundle cannot be separated without damaging the tie or ties.
Države članice zagotovijo, da dokument dobavitelja ni podoben etiketi iz člena 2 ali spremnemu dokumentu iz člena 3, da se prepreči morebitna zamenjava dokumenta dobavitelja z navedenima dokumentoma.
The package, the container or bundle shall be labelled in such a way that the removal of the label renders it invalid.
Dokument dobavitelja vsebuje najmanj naslednje podatke:
Article 5
državo članico, v kateri je pripravljen dokument dobavitelja, ali ustrezno oznako;
Supplier's document for CAC material
posamezno serijsko številko, številko tedna ali številko serije;
Member States shall ensure that CAC material is marketed with a document prepared by the supplier and complying with paragraphs 2 and 3, hereinafter ‘the supplier's document’.
material CAC;