natgillin/translations-raw huggingface dataset:
a notice requiring the natural or legal person responsible for the breach to cease the conduct and to abstain from any repetition of that conduct;
začasna prepoved izvajanja funkcij v revizijskih podjetjih ali subjektih javnega interesa za člana revizijskega podjetja ali člana upravnega ali poslovodnega organa subjekta javnega interesa za obdobje največ treh let;
a public statement which indicates the person responsible and the nature of the breach, published on the website of competent authorities;
naložitev upravne denarne kazni za fizične in pravne osebe.
a temporary prohibition, of up to three years' duration, banning the statutory auditor, the audit firm or the key audit partner from carrying out statutory audits and/or signing audit reports;
Države članice zagotovijo, da lahko pristojni organi izvajajo svoja pooblastila na področju sankcij v skladu s to direktivo in nacionalnim pravom ter na enega od naslednjih načinov:
a declaration that the audit report does not meet the requirements of Article 28 of this Directive or, where applicable, Article 10 of Regulation (EU) No 537/2014;
neposredno;
a temporary prohibition, of up to three years' duration, banning a member of an audit firm or a member of an administrative or management body of a public-interest entity from exercising functions in audit firms or public-interest entities;
v sodelovanju z drugimi organi;
the imposition of administrative pecuniary sanctions on natural and legal persons.
z vložitvijo zahtevka pri pristojnih pravosodnih organih.
Member States shall ensure that the competent authorities are able to exercise their sanctioning powers in accordance with this Directive and national law and in any of the following ways:
Države članice lahko na pristojne organe poleg pooblastil iz odstavka 1 prenesejo druga pooblastila za sankcioniranje.
directly;
Države članice lahko z odstopanjem od odstavka 1 na organe, ki nadzorujejo subjekte javnega interesa, kadar niso imenovani za pristojni organ v skladu s členom 20(2) Uredbe (EU) št. 537/2014, prenesejo pooblastila za naložitev sankcij za kršitve obveznosti poročanja iz navedene uredbe.
in collaboration with other authorities;
Člen 30b
by application to the competent judicial authorities.
Učinkovita uporaba sankcij
Member States may confer on competent authorities other sanctioning powers in addition to those referred to in paragraph 1.
Države članice pri uvedbi pravil na podlagi člena 30 zahtevajo, da pristojni organi pri določanju vrste in višine upravnih kazni in ukrepov upoštevajo vse ustrezne okoliščine, kar po potrebi zajema:
By way of derogation from paragraph 1, Member States may confer on authorities supervising public-interest entities, when they are not designated as the competent authority pursuant to Article 20(2) of Regulation (EU) No 537/2014, powers to impose sanctions for breaches of reporting duties provided for by that Regulation.
resnost in trajanje kršitve;
Article 30b
stopnjo odgovornosti odgovorne osebe;
Effective application of sanctions
finančno trdnost odgovorne osebe, na primer kakor kaže skupni promet odgovornega podjetja ali letni prihodek odgovorne osebe, če je ta oseba fizična oseba;
When laying down rules pursuant to Article 30, Member States shall require that, when determining the type and level of administrative sanctions and measures, competent authorities are to take into account all relevant circumstances, including where appropriate:
zneske pridobljenih dobičkov ali preprečenih izgub s strani odgovorne osebe, če jih je mogoče opredeliti;
the gravity and the duration of the breach;
raven sodelovanja odgovorne osebe s pristojnim organom;
the degree of responsibility of the responsible person;
prejšnje kršitve odgovorne pravne ali fizične osebe.
the financial strength of the responsible person, for example as indicated by the total turnover of the responsible undertaking or the annual income of the responsible person, if that person is a natural person;
Pristojni organi lahko upoštevajo dodatne dejavnike, kadar so taki dejavniki opredeljeni v nacionalnem pravu.
the amounts of the profits gained or losses avoided by the responsible person, in so far as they can be determined;
Člen 30c
the level of cooperation of the responsible person with the competent authority;
Objava sankcij in ukrepov
previous breaches by the responsible legal or natural person.
Pristojni organi na svojem uradnem spletnem mestu objavijo vsaj podrobnosti vsake upravne kazni, naložene za kršitve določb te direktive ali Uredbe (EU) št. 537/2014, za katere so izčrpane ali pretekle vse pritožbe, in sicer brez nepotrebnega odlašanja takoj po obvestilu sankcionirane osebe o tej odločitvi, vključno s podatki o vrsti in naravi kršitve ter identiteto fizične ali pravne osebe, kateri se naloži sankcija.
Additional factors may be taken into account by competent authorities, where such factors are specified in national law.
Kadar države članice dovolijo objavo sankcij, zoper katere je mogoča pritožba, pristojni organi na svojem uradnem spletnem mestu brez nepotrebnega odlašanja objavijo tudi podatke o statusu pritožbe in njenem izidu.
Article 30c
Pristojni organi naložene sankcije objavijo anonimno in na način, ki je skladen z nacionalnim pravom, v katerem koli od naslednjih primerov:
Publication of sanctions and measures
kadar se v primeru, ko se sankcije naložijo zoper fizično osebo, pri obvezni predhodni oceni sorazmernosti objave osebnih podatkov izkaže, da takšna objava ni sorazmerna;
Competent authorities shall publish on their official website at least any administrative sanction imposed for breach of the provisions of this Directive or of Regulation (EU) No 537/2014 in respect of which all rights of appeal have been exhausted or have expired, as soon as reasonably practicable immediately after the person sanctioned has been informed of that decision, including information concerning the type and nature of the breach and the identity of the natural or legal person on whom the sanction has been imposed.
kadar bi objava ogrozila stabilnost finančnih trgov ali kazensko preiskavo v teku;
Where Member States permit publication of sanctions which are subject to appeal, competent authorities shall, as soon as reasonably practicable, also publish on their official website information concerning the status and outcome of any appeal.
kadar bi objava vpletenim institucijam ali posameznikom povzročila nesorazmerno škodo.
Competent authorities shall publish the sanctions imposed on an anonymous basis, and in a manner which is in conformity with national law, in any of the following circumstances:
Pristojni organi zagotovijo, da je trajanje objav v skladu z odstavkom 1 sorazmerno in da na njihovem spletnem mestu ostanejo najmanj pet let po tem, ko so izčrpane ali pretekle vse možnosti za pritožbo.
where, in the event that the sanction is imposed on a natural person, publication of personal data is shown to be disproportionate by an obligatory prior assessment of the proportionality of such publication;
Pri objavi sankcij, ukrepov ter javnih izjav je treba spoštovati temeljne pravice iz Listine Evropske unije o temeljnih pravicah, zlasti pravica do spoštovanja zasebnega in družinskega življenja ter pravica do varstva osebnih podatkov.
where publication would jeopardise the stability of financial markets or an ongoing criminal investigation;
Države članice lahko določijo, da takšne objave ali javne izjave ne smejo vsebovati osebnih podatkov v smislu točke (a) člena 2 Direktive 95/46/ES.
where publication would cause disproportionate damage to the institutions or individuals involved.
Člen 30d
Competent authorities shall ensure that any publication in accordance with paragraph 1 is of proportionate duration and that it remains on their official website for a minimum period of five years after all rights of appeal have been exhausted or have expired.
Pritožba
The publication of sanctions and measures and of any public statement shall respect fundamental rights as laid down in the Charter of Fundamental Rights of the European Union, in particular the right to respect for private and family life and the right to the protection of personal data.
Države članice zagotovijo, da je zoper odločitve pristojnega organa v skladu s to direktivo in Uredbo (EU) št. 537/2014 možna pritožba.
Member States may decide that such publication or any public statement is not to contain personal data within the meaning of point (a) of Article 2 of Directive 95/46/EC.
Člen 30e
Article 30d
Poročanje o kršitvah
Appeal
Države članice zagotovijo, da se vzpostavijo učinkoviti mehanizmi za spodbujanje poročanja pristojnim organom o kršitvah te direktive ali Uredbe (EU) št. 537/2014.
Member States shall ensure that decisions taken by the competent authority in accordance with this Directive and Regulation (EU) No 537/2014 are subject to a right of appeal.
Mehanizmi iz odstavka 1 vključujejo vsaj:
Article 30e
posebne postopke za prejem poročil o kršitvah in nadaljnje ukrepanje v zvezi z njimi;
Reporting of breaches
varstvo osebnih podatkov o osebi, ki prijavi domnevne ali dejanske kršitve, in osebi, ki je osumljena kršitve ali naj bi storila navedeno kršitev, v skladu z načeli iz Direktive 95/46/ES;
Member States shall ensure that effective mechanisms are established to encourage reporting of breaches of this Directive or of Regulation (EU) No 537/2014 to the competent authorities.
ustrezne postopke za zagotavljanje pravice obtožene osebe do obrambe in zaslišanja pred sprejetjem odločitve v zvezi z njo ter pravice do učinkovitega pravnega sredstva pred sodiščem zoper odločitev ali ukrep v zvezi z njo.
The mechanisms referred to in paragraph 1 shall include at least:
Države članice zagotovijo, da revizijska podjetja uvedejo ustrezne postopke, ki zaposlenim omogočajo notranje poročanje po posebnem kanalu o morebitnih ali dejanskih kršitvah te direktive ali Uredbe (EU) št. 537/2014.
specific procedures for the receipt of reports of breaches and their follow-up;
Člen 30f
protection of personal data concerning both the person who reports the suspected or actual breach and the person who is suspected of committing, or who has allegedly committed that breach, in compliance with the principles laid down in Directive 95/46/EC;
Izmenjava informacij
appropriate procedures to ensure the right of the accused person to a defence and to be heard before the adoption of a decision concerning him or her, and the right to seek an effective remedy before a tribunal against any decision or measure concerning him or her.
Pristojni organi CEAOB vsako leto posredujejo informacije v zbirni obliki o vseh upravnih ukrepih in vseh sankcijah, izrečenih v skladu s tem poglavjem.
Member States shall ensure that audit firms establish appropriate procedures for their employees to report potential or actual breaches of this Directive or of Regulation (EU) No 537/2014 internally through a specific channel.
CEAOB te informacije objavi v letnem poročilu.
Article 30f
Pristojni organi CEAOB nemudoma sporočijo vse začasne prepovedi iz točk (c) in (e) člena 30a(1).“;
Exchange of information
člen 32 se spremeni:
Competent authorities shall provide the CEAOB annually with aggregated information regarding all administrative measures and all sanctions imposed in accordance with this chapter.
Države članice organizirajo učinkovit sistem javnega nadzora za zakonite revizorje in revizijska podjetja na podlagi načel iz odstavkov 2 do 7 ter določijo pristojni organ, odgovoren za ta nadzor.“;
The CEAOB shall publish that information in an annual report.
Pristojni organ vodijo osebe, ki niso aktivni revizorji, vendar imajo potrebno znanje na področjih obvezne revizije.
Competent authorities shall immediately communicate to the CEAOB all temporary prohibitions referred to in points c) and e) of Article 30a(1).’
Izberejo se v skladu z neodvisnim in preglednim postopkom imenovanja.
Article 32 is amended as follows:
Pristojni organ lahko vključi revizorje za izvajanje posebnih nalog, lahko pa mu tudi pomagajo strokovnjaki, če je to bistveno za pravilno izvajanje njegovih nalog.
Member States shall organise an effective system of public oversight for statutory auditors and audit firms based on the principles set out in paragraphs 2 to 7, and shall designate a competent authority responsible for such oversight.’;
V teh primerih revizorji in strokovnjaki ne smejo sodelovati pri sprejemanju nikakršnih odločitev pristojnega organa;“;
The competent authority shall be governed by non-practitioners who are knowledgeable in the areas relevant to statutory audit.
Pristojni organ ima končno odgovornost za nadzor nad:
They shall be selected in accordance with an independent and transparent nomination procedure.
podelitvijo dovoljenj in registracijo zakonitih revizorjev ter revizijskih podjetij;
The competent authority may engage practitioners to carry out specific tasks and may also be assisted by experts when this is essential for the proper fulfilment of its tasks.
sprejetjem standardov o poklicni etiki ter notranjem obvladovanju kakovosti revizorskih podjetij in revizij, razen če te standarde sprejmejo ali odobrijo drugi organi države članice;
In such instances, both the practitioners and the experts shall not be involved in any decision-making of the competent authority.’;
nadaljnjim izobraževanjem;
The competent authority shall have the ultimate responsibility for the oversight of:
sistemom za celovito zagotavljanje kakovosti;
the approval and registration of statutory auditors and audit firms;
preiskovalnimi in administrativnimi disciplinskimi sistemi.“;
the adoption of standards on professional ethics, internal quality control of audit firms and auditing, except where those standards are adopted or approved by other Member State authorities;
vstavijo se naslednji odstavki:
continuing education;
Države članice imenujejo enega ali več pristojnih organov za izvajanje nalog, predvidenih s to direktivo.
quality assurance systems;
Države članice določijo le en pristojni organ, ki je dokončno odgovoren za naloge iz tega člena, razen za namen obvezne revizije zadrug, hranilnic ali podobnih subjektov, navedenih v členu 45 Direktive 86/635/EGS, ali podružnic ali pravnih naslednikov zadrug, hranilnic ali podobnih subjektov iz člena 45 Direktive 86/635/EGS.
investigative and administrative disciplinary systems.’;
Države članice o svojem imenovanju obvestijo Komisijo.
the following paragraphs are inserted:
Pristojni organi so organizirani tako, da ne pride do nasprotja interesov.
Member States shall designate one or more competent authorities to carry out the tasks provided for in this Directive.
Države članice lahko prenesejo – ali pristojnemu organu dovolijo, da prenese – katere koli od njegovih nalog na druge organe ali subjekte, ki so določeni ali kako drugače zakonsko pooblaščeni za izvajanje takšnih nalog.
Member States shall designate only one competent authority bearing the ultimate responsibility for the tasks referred in this Article except for the purpose of the statutory audit of cooperatives, savings banks or similar entities as referred to in Article 45 of Directive 86/635/EEC, or a subsidiary or legal successor of a cooperative, savings bank or similar entity as referred to in Article 45 of Directive 86/635/EEC.
Prenos določa prenesene naloge in pogoje, pod katerimi jih je treba izvajati.
Member States shall inform the Commission of their designation.
Organi in subjekti morajo biti organizirani tako, da ne pride do nasprotij interesov.
The competent authorities shall be organised in such a manner that conflicts of interests are avoided.
Kadar pristojni organ naloge prenese na druge organe ali subjekte, lahko za vsak primer posebej zahteva ponovni prevzem prenesenih pristojnosti.“;
Member States may delegate or allow the competent authority to delegate any of its tasks to other authorities or bodies designated or otherwise authorised by law to carry out such tasks.
odstavki 5 do 7 se nadomestijo z naslednjim:
The delegation shall specify the delegated tasks and the conditions under which they are to be carried out.
Pristojni organ ima pravico, da po potrebi začne in opravi preiskave zakonitih revizorjev in revizijskih podjetij, ter pravico, da ustrezno ukrepa.
The authorities or bodies shall be organised in such a manner that conflicts of interest are avoided.
Kadar pristojni organ za izvajanje posebnih nalog vključi strokovnjake, zagotovi, da med temi strokovnjaki in zadevnim zakonitim revizorjem ali revizijskim podjetjem ni nasprotja interesov.
Where the competent authority delegates tasks to other authorities or bodies, it shall be able to reclaim the delegated competences on a case-by-case basis.’;
Taki strokovnjaki zadostijo istim zahtevam kot tisti iz točke (a) člena 29(2).
paragraphs 5 to 7 are replaced by the following:
Pristojnemu organu se podelijo potrebna pooblastila za izvajanje njegovih nalog in odgovornosti v skladu s to direktivo.
The competent authority shall have the right, where necessary, to initiate and conduct investigations in relation to statutory auditors and audit firms and the right to take appropriate action.
Pristojni organ je pregleden.
Where a competent authority engages experts to carry out specific assignments, it shall ensure that there are no conflicts of interest between those experts and the statutory auditor or the audit firm in question.
To vključuje objavo letnih delovnih programov in poročil o delu.
Such experts shall comply with the same requirements as those provided for in point (a) of Article 29(2).
Sistem javnega nadzora se ustrezno financira in ima ustrezne vire za začetek in izvajanje preiskav iz odstavka 5.
The competent authority shall be given the powers necessary to enable it to carry out its tasks and responsibilities under this Directive.
Financiranje sistema javnega nadzora je varno in brez vsakega neustreznega vpliva zakonitih revizorjev ali revizijskih podjetij.“;
The competent authority shall be transparent.
člen 34 se spremeni:
This shall include the publication of annual work programmes and activity reports.
odstavku 1 se doda naslednji pododstavek:
The system of public oversight shall be adequately funded and shall have adequate resources to initiate and conduct investigations, as referred to in paragraph 5.
„Za revizijska podjetja, odobrena v eni državi članici, ki opravljajo revizijske storitve v drugi državi članici, se brez poseganja v prvi pododstavek v skladu s členom 3a te direktive uporablja pregled zagotavljanja kakovosti v matični državi članici in nadzor v državi članici gostiteljici za vse revizije, izvedene v njej.“;
The funding of the public oversight system shall be secure and free from any undue influence by statutory auditors or audit firms.’
odstavka 2 in 3 se nadomestita z naslednjim:
Article 34 is amended as follows:
V primeru obvezne revizije konsolidiranih računovodskih izkazov država članica, ki zahteva to obvezno revizijo konsolidiranih računovodskih izkazov, ne sme za zakonitega revizorja ali revizijsko podjetje, ki izvaja obvezno revizijo odvisnega podjetja, ustanovljenega v drugi državi članici, določiti dodatnih zahtev v zvezi z obvezno revizijo glede registracije, pregleda zagotavljanja kakovosti, revizijskih standardov, poklicne etike in neodvisnosti.
the following subparagraph is added in paragraph 1:
V primeru podjetja, ki je izdalo vrednostne papirje, s katerimi se trguje na reguliranem trgu v državi članici, ki ni država članica sedeža tega podjetja, država članica, v kateri se trguje z vrednostnimi papirji, za zakonitega revizorja ali revizijsko podjetje, ki izvaja obvezno revizijo letnih ali konsolidiranih računovodskih izkazov zadevnega podjetja, ne sme določiti dodatnih zahtev v zvezi z obvezno revizijo glede registracije, pregleda zagotavljanja kakovosti, revizijskih standardov, poklicne etike in neodvisnosti.“;
‘Without prejudice to the first subparagraph, audit firms approved in one Member State that perform audit services in another Member State pursuant to Article 3a shall be subject to quality assurance review in the home Member State and oversight in the host Member State of any audit carried out there.’
Kadar je zakoniti revizor ali revizijsko podjetje registrirano v kateri koli državi članici z dovoljenjem v skladu s členom 3 ali členom 44 in ta zakoniti revizor ali revizijsko podjetje posreduje revizijska poročila v zvezi z letnimi računovodskimi izkazi ali konsolidiranimi računovodskimi izkazi iz člena 45(1), država članica, v kateri je zakoniti revizor ali revizijsko podjetje registrirano, za tega zakonitega revizorja ali revizijsko podjetje uporablja svoj sistem nadzora, svoje sisteme za celovito zagotavljanje kakovosti in svoje sisteme preiskovanja in sankcij.“;
paragraphs 2 and 3 are replaced by the following:
člen 35 se črta;
In the case of a statutory audit of consolidated financial statements, the Member State requiring that statutory audit may not impose additional requirements in relation to the statutory audit concerning registration, quality assurance review, auditing standards, professional ethics and independence on a statutory auditor or an audit firm carrying out a statutory audit of a subsidiary established in another Member State.
člen 36 se spremeni:
In the case of a company whose securities are traded on a regulated market in a Member State other than that in which that company has its registered office, the Member State in which the securities are traded may not impose any additional requirements in relation to the statutory audit concerning registration, quality assurance review, auditing standards, professional ethics and independence on a statutory auditor or an audit firm carrying out the statutory audit of the annual or consolidated financial statements of that company.’;
Pristojni organi držav članic, odgovorni za podelitev dovoljenj, registracijo, zagotavljanje kakovosti, inšpekcijo in disciplino, pristojni organi, določeni v skladu s členom 20 Uredbe (EU) št. 537/2014 in ustrezni evropski nadzorni organi medsebojno sodelujejo, kadar koli je potrebno zaradi izvajanja svojih pristojnosti in nalog v skladu s to direktivo in Uredbo (EU) št. 537/2014.
Where a statutory auditor or an audit firm is registered in any Member State as a consequence of approval in accordance with Article 3 or Article 44 and that statutory auditor or audit firm provides audit reports concerning annual financial statements or consolidated financial statements as referred to in Article 45(1), the Member State in which the statutory auditor or the audit firm is registered shall subject that statutory auditor or audit firm to its systems of oversight, its quality assurance systems and its systems of investigation and sanctions.’
Pristojni organi v državi članici pomagajo pristojnim organom v drugih državah članicah in ustreznim evropskim nadzorni organom.
Article 35 is deleted.
Zlasti si pristojni organi izmenjujejo informacije in sodelujejo pri preiskavah v zvezi z izvajanjem obveznih revizij.“;
Article 36 is amended as follows:
Odstavek 2 pristojnim organom ne preprečuje izmenjave zaupnih podatkov.
The competent authorities of Member States responsible for approval, registration, quality assurance, inspection and discipline, the competent authorities designated in accordance with Article 20 of Regulation (EU) No 537/2014 and the relevant European Supervisory Authorities shall cooperate with each other whenever necessary for the purpose of carrying out their respective responsibilities and tasks under this Directive and Regulation (EU) No 537/2014.
Za tako izmenjane podatke velja poslovna skrivnost, ki jo morajo spoštovati osebe, ki so ali so bile zaposlene v pristojnih organih.
The competent authorities in a Member State shall render assistance to competent authorities in other Member States and to the relevant European Supervisory Authorities.
Obveznost varovanja poslovne skrivnosti velja tudi za vse druge osebe, na katere pristojni organi prenesejo naloge v zvezi z nameni iz te direktive.“;
In particular, competent authorities shall exchange information and cooperate in investigations relating to the carrying-out of statutory audits.’;
odstavek 4 se spremeni:
Paragraph 2 shall not prevent competent authorities from exchanging confidential information.
v tretjem pododstavku se točka (b) nadomesti z naslednjim: