natgillin/translations-raw huggingface dataset:
The ‘Small Business Act’ adopted by the Commission Communication of 25 June 2008 entitled ‘“Think Small First”- A “Small Business Act” for Europe’ and revised by the Commission Communication of 23 February 2011 entitled ‘Review of the “Small Business Act” for Europe’, recognises the central role played by small and medium-sized enterprises in the Union's economy and aims at improving the overall approach to entrepreneurship and anchoring the ‘Think Small First’ principle in policy-making.
„Akt za mala podjetja“, ki ga je sprejela Komisija s sporočilom z dne 25. junija 2008 z naslovom „‚Najprej pomisli na male‘ – ‚Akt za mala podjetja‘ za Evropo“, in ki je bil revidiran s sporočilom Komisije z dne 23. februarja 2011 z naslovom „Pregled akta za mala podjetja“, malim in srednjim podjetjem priznava osrednjo vlogo v gospodarstvu Unije, usmerjen pa je v izboljšanje splošnega pristopa k podjetništvu in uveljavitev načela „najprej pomisli na male“ pri oblikovanju politik.
The Europe 2020 Strategy adopted in March 2010 also calls for an improvement of the business environment, especially for small and medium-sized enterprises, including through reducing the transaction costs of doing business in the Union.
Tudi v strategiji Evropa 2020, sprejeti marca 2010, je poziv k izboljšanju poslovnega okolja, zlasti za mala in srednja podjetja, ki vključuje tudi zmanjšanje stroškov transakcij pri poslovanju v Uniji.
Article 34 of Directive 2013/34/EU of the European Parliament and of the Council [8] does not require small undertakings to have their financial statements audited.
V skladu s členom 34 Direktive 2013/34/EU Evropskega parlamenta in Sveta [8], revizij računovodskih izkazov malih podjetij ni treba izvajati.
In order to preserve the rights of the parties concerned when the competent authorities of Member States cooperate with the competent authorities of third countries on the exchange of audit working papers or other relevant documents for the assessment of the quality of the audit performed, Member States should ensure that the working arrangements entered into by their competent authorities on the basis of which any such exchange takes place include sufficient safeguards to protect the business secrecy and commercial interests, including the industrial and intellectual property rights, of the audited entities.
Da bi ohranili pravice zadevnih strani, kadar pristojni organi držav članic sodelujejo s pristojnimi organi tretjih držav pri izmenjavi revizijskih delovnih papirjev in drugih ustreznih dokumentov za oceno kakovosti opravljene revizije, bi morale države članice zagotoviti, da delovni dogovori, ki jih sklenejo njihovi pristojni organi in na podlagi katerih poteka taka izmenjava, vključujejo zadostne zaščitne ukrepe za zaščito poslovnih skrivnosti ter poslovnih interesov, vključno s pravicami industrijske in intelektualne lastnine revidiranih subjektov.
Member States should ensure that those arrangements comply and are compatible with the provisions of Directive 95/46/EC.
Države članice bi morale zagotoviti, da so te ureditve skladne z določbami iz Direktive 95/46/ES.
The threshold of EUR 50000 laid down in Article 45(1) of Directive 2006/43/EC was aligned on points (c) and (d) of Article 3(2) of Directive 2003/71/EC of the European Parliament and of the Council [9].
Prag v višini 50000 EUR iz člena 45(1) Direktive 2006/43/ES je bil prilagojen točkama (c) in (d) člena 3(2) Direktive 2003/71/ES Evropskega parlamenta in Sveta [9].
In order to give full effect to the new legal framework provided for in the TFEU, it is necessary to adapt and replace the implementing powers provided for under Article 202 of the Treaty establishing the European Community with the appropriate provisions in accordance with Articles 290 and 291 TFEU.
Da bi se upošteval razvoj na področju revidiranja in revizijske stroke ter spodbujal nadzor zakonitih revizorjev in revizijskih podjetij, bi bilo treba na Komisijo prenesti pooblastila, da v skladu s členom 290 PDEU sprejme akte.
The alignment of the procedures for the adoption of delegated and implementing acts by the Commission to the TFEU and, in particular, to Articles 290 and 291 thereof, should be done on a case-by-case basis.
Pri nadzoru revizorjev je uporaba delegiranih aktov potrebna za razvoj postopkov za načine sodelovanja med pristojnimi organi držav članic in tretjih držav.
In order to take into account the developments in auditing and the audit profession, and to facilitate the oversight of statutory auditors and audit firms, the power to adopt acts in accordance with Article 290 TFEU should be delegated to the Commission.
Zlasti je pomembno, da Komisija pri svojem pripravljalnem delu opravi ustrezna posvetovanja, vključno na ravni strokovnjakov.
In the field of auditor oversight, the use of delegated acts is necessary in order to develop the procedures for cooperation between the competent authorities of Member States and those of third countries.
Komisija bi morala pri pripravi in oblikovanju delegiranih aktov zagotoviti, da so ustrezni dokumenti predloženi Evropskemu parlamentu in Svetu istočasno, pravočasno in na ustrezen način.
It is of particular importance that the Commission carry out appropriate consultations during its preparatory work, including at expert level.
Za zagotovitev enotnih pogojev izvajanja izjav o enakovrednosti ureditev nadzora revizorjev v tretjih državah ali ustreznosti pristojnih organov tretjih držav bi bilo treba na Komisijo prenesti izvedbena pooblastila, če se nanašajo na posamezne tretje države ali posamezne pristojne organe tretjih držav.
The Commission, when preparing and drawing up delegated acts, should ensure a simultaneous, timely and appropriate transmission of relevant documents to the European Parliament and to the Council.
Ta pooblastila bi bilo treba izvajati v skladu z Uredbo (EU) št. 182/2011 Evropskega parlamenta in Sveta [11].
In order to ensure uniform conditions for the implementation of the declarations on the equivalence of third-country auditor oversight regimes or the adequacy of third-country competent authorities, in so far as they concern individual third countries or individual competent authorities of third countries, implementing powers should be conferred on the Commission.
Ker cilja te direktive, in sicer okrepitve zaupanja vlagateljev v verodostojnost in poštenost računovodskih izkazov, ki jih objavijo podjetja, z nadaljnjim izboljšanjem kakovosti obveznih revizij, ki se izvajajo v Uniji, države članice ne morejo zadovoljivo doseči, temveč se zaradi obsega in učinkov lažje doseže na ravni Unije, lahko Unija sprejme ukrepe v skladu z načelom subsidiarnosti iz člena 5 Pogodbe o Evropski uniji.
Those powers should be exercised in accordance with Regulation (EU) No 182/2011 of the European Parliament and of the Council [11].
V skladu z načelom sorazmernosti iz navedenega člena ta direktiva ne presega tistega, kar je potrebno za doseganje navedenega cilja.
Since the objective of this Directive, namely to reinforce investor confidence in the truth and fairness of the financial statements published by undertakings by further enhancing the quality of statutory audits that are performed within the Union, cannot be sufficiently achieved by 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.
Direktivo 2006/43/ES bi bilo zato treba ustrezno spremeniti.
In accordance with the principle of proportionality, as set out in that Article, this Directive does not go beyond what is necessary in order to achieve that objective.
Opravljeno je bilo posvetovanje z Evropskim nadzornikom za varstvo podatkov v skladu s členom 28(2) Uredbe (ES) št. 45/2001 Evropskega parlamenta in Sveta [12], ki je podal mnenje 23. aprila 2012 [13].
Directive 2006/43/EC should therefore be amended accordingly.
V skladu s skupno politično izjavo z dne 28. septembra 2011 držav članic in Komisije o obrazložitvenih dokumentih [14] se države članice zavezujejo, da bodo v upravičenih primerih obvestilu o ukrepih za prenos priložile en ali več dokumentov, v katerih se pojasni razmerje med sestavnimi elementi direktive in ustrezajočimi deli nacionalnih instrumentov za prenos.
The European Data Protection Supervisor was consulted in accordance with Article 28(2) of Regulation (EC) No 45/2001 of the European Parliament and of the Council [12] and delivered an opinion on 23 April 2012 [13].
Zakonodajalec meni, da je posredovanje takšnih dokumentov v primeru te direktive upravičeno –
In accordance with the Joint Political Declaration of 28 September 2011 of Member States and the Commission on explanatory documents [14], Member States have undertaken to accompany, in justified cases, the notification of their transposition measures with one or more documents explaining the relationship between the components of a directive and the corresponding parts of national transposition instruments.
SPREJELA NASLEDNJO DIREKTIVO:
With regard to this Directive, the legislator considers the transmission of such documents to be justified,
Člen 1
HAVE ADOPTED THIS DIRECTIVE:
Direktiva 2006/43/ES se spremeni:
Article 1
členu 1 se dodata naslednja odstavka:
Directive 2006/43/EC is hereby amended as follows:
točka 1 se nadomesti z naslednjim:
In Article 1 the following paragraph is added:
‚obvezna revizija‘ je revizija letnih računovodskih izkazov ali konsolidiranih računovodskih izkazov, če to:
point 1 is replaced by the following:
prostovoljno izvedejo na zahtevo malih podjetij, ki ustrezajo nacionalnim pravnim zahtevam, enakovrednim zahtevam za revizijo v skladu s točko (b), kadar so v nacionalni zakonodaji takšne revizije določene kot obvezne revizije;“;
“statutory audit” means an audit of annual financial statements or consolidated financial statements in so far as:
točka 4 se nadomesti z naslednjim:
required by Union law;
‚revizijski subjekt tretje države‘ je subjekt, ki ne glede na svojo pravno obliko izvaja revizije letnih ali konsolidiranih računovodskih izkazov družbe iz tretje države, razen subjekta, ki je registriran kot revizijsko podjetje v eni od držav članic, za kar imajo dovoljenje v skladu s členom 3;“;
required by national law as regards small undertakings;
točka 5 se nadomesti z naslednjim:
voluntarily carried out at the request of small undertakings which meets national legal requirements that are equivalent to those for an audit under point (b), where national legislation defines such audits as statutory audits;’
‚revizor iz tretje države‘ je fizična oseba, ki izvaja revizije letnih ali konsolidiranih računovodskih izkazov družbe iz tretje države, razen oseb, ki so registrirane kot zakoniti revizorji v eni od držav članic, za kar imajo dovoljenje v skladu s členom 3 in členom 44;“;
point 4 is replaced by the following:
točka 10 se nadomesti z naslednjim:
“third-country audit entity” means an entity, regardless of its legal form, which carries out audits of the annual or consolidated financial statements of a company incorporated in a third country, other than an entity which is registered as an audit firm in any Member State as a consequence of approval in accordance with Article 3;’
‚pristojni organi‘ so organi, določeni z zakonodajo, ki so pooblaščeni za pravno ureditev ter/ali nadzor zakonitih revizorjev in revizijskih podjetij ali posebnih vidikov ureditve in/ali nadzora; sklicevanje na,pristojni organ' v posameznem členu je sklicevanje na organ, odgovoren za naloge iz navedenega člena;“;
point 5 is replaced by the following:
točka 11 se črta;
“third-country auditor” means a natural person who carries out audits of the annual or consolidated financial statements of a company incorporated in a third country, other than a person who is registered as a statutory auditor in any Member State as a consequence of approval in accordance with Articles 3 and 44;’
točka 13 se nadomesti z naslednjim:
point 10 is replaced by the following:
,subjekti javnega interesa' so:
“competent authorities” means the authorities designated by law that are in charge of the regulation and/or oversight of statutory auditors and audit firms or of specific aspects thereof; the reference to “competent authority” in a specific Article means a reference to the authority responsible for the functions referred to in that Article;’
subjekti, ki jih ureja zakonodaja države članice in ki lahko trgujejo z vrednostnimi papirji na reguliranem trgu katere koli države članice v smislu točke 14 člena 4(1) Direktive 2004/39/ES;
point 11 is deleted;
kreditne institucije, kakor so opredeljene v točki 1 člena 3(1) Direktive 2013/36/EU Evropskega parlamenta in Sveta razen tistih iz člena 2 navedene direktive;
point 13 is replaced by the following:
zavarovalnice v smislu člena 2(1) Direktive 91/674/EGS, ali
“public-interest entities” means:
subjekti, ki jih države članice imenujejo za subjekte javnega interesa, na primer podjetja, ki imajo zaradi svoje narave poslovanja, velikosti ali števila zaposlenih velik javni pomen;
entities governed by the law of a Member State whose transferable securities are admitted to trading on a regulated market of any Member State within the meaning of point 14 of Article 4(1) of Directive 2004/39/EC;
točka 15 se nadomesti z naslednjim:
credit institutions as defined in point 1 of Article 3(1) of Directive 2013/36/EU of the European Parliament and of the Council, other than those referred to in Article 2 of that Directive;
,neaktivni revizor' je vsaka fizična oseba, ki med sodelovanjem pri upravljanju sistema javnega nadzora in v treh letih neposredno pred tem sodelovanjem ni izvajala obveznih revizij, ni imela volilnih pravic v revizijskem podjetju, ni bila članica upravnega, poslovodnega ali nadzornega organa revizijskega podjetja in ni bila zaposlena v revizijskem podjetju ali kako drugače povezana z njim;“;
insurance undertakings within the meaning of Article 2(1) of Directive 91/674/EEC; or
dodajo se točke 17 do 20:
entities designated by Member States as public-interest entities, for instance undertakings that are of significant public relevance because of the nature of their business, their size or the number of their employees;
‚srednja podjetja‘ so podjetja iz člena 1(1) in člena 3(3) Direktive 2013/34/EU Evropskega parlamenta in Sveta;
point 15 is replaced by the following:
‚mala podjetja‘ so podjetja iz člena 1(1) in člena 3(2) Direktive 2013/34/EU;
“non-practitioner” means any natural person who, during his or her involvement in the governance of the public oversight system and during the period of three years immediately preceding that involvement, has not carried out statutory audits, has not held voting rights in an audit firm, has not been a member of the administrative, management or supervisory body of an audit firm and has not been employed by, or otherwise associated with, an audit firm;’
‚matična država članica‘ je država članica, v kateri je zakoniti revizor ali revizijsko podjetje pridobilo dovoljenje v skladu s členom 3(1);
the following points 17 to 20 are added:
‚država članica gostiteljica‘ je država članica, v kateri želi zakoniti revizor, ki ima dovoljenje v matični državi članici, prav tako pridobiti dovoljenje v skladu s členom 14, ali država članica, v kateri, v kateri želi revizijsko podjetje, ki ima dovoljenje v matični državi članici, biti registrirano ali je registrirano skladu s členom 3a.
“medium-sized undertakings” means the undertakings referred to in Article 1(1) and Article 3(3) of Directive 2013/34/EU of the European Parliament and of the Council;
člen 3 se spremeni:
“small undertakings” means the undertakings referred to in Article 1(1) and Article 3(2) of Directive 2013/34/EU;
odstavek 2 se spremeni:
“home Member State” means a Member State in which a statutory auditor or audit firm is approved in accordance with Article 3(1);
prvi pododstavek se nadomesti z naslednjim:
“host Member State” means a Member State in which a statutory auditor approved by his or her home Member State seeks to be also approved in accordance with Article 14, or a Member State in which an audit firm approved by its home Member State seeks to be registered or is registered in accordance with Article 3a.
Vsaka država članica določi pristojni organ, odgovoren za podelitev dovoljenj zakonitim revizorjem in revizijskim podjetjem.“;
Article 3 is amended as follows:
drugi pododstavek se črta;
paragraph 2 is amended as follows:
točka (b) prvega pododstavka odstavka 4 se nadomesti z naslednjim:
the first subparagraph is replaced by the following:
večino glasovalnih pravic v subjektu morajo imeti revizijska podjetja z dovoljenjem katere koli države članice ali fizične osebe, ki izpolnjujejo vsaj pogoje iz člena 4 in členov 6 do 12.
‘Each Member State shall designate the competent authority to be responsible for approving statutory auditors and audit firms.’
Države članice lahko določijo, da morajo imeti te fizične osebe tudi dovoljenje druge države članice.
the second subparagraph is deleted;
Države članice lahko določijo druge posebne predpise glede glasovalnih pravic za namen obveznih revizij zadrug, hranilnic in podobnih subjektov iz člena 45 Direktive 86/635/EGS ali za podružnice ali pravne naslednike zadrug, hranilnic ali podobnih subjektov iz člena 45 Direktive 86/635/EGS;“;
point (b) of the first subparagraph of paragraph 4 is replaced by the following:
vstavi se naslednji člen:
a majority of the voting rights in an entity must be held by audit firms which are approved in any Member State or by natural persons who satisfy at least the conditions imposed by Articles 4 and 6 to 12.
„Člen 3a
Member States may provide that such natural persons must also have been approved in another Member State.
Priznavanje revizijskih podjetij
For the purpose of the statutory audit of cooperatives, savings banks and similar entities as referred to in Article 45 of Directive 86/635/EEC, a subsidiary or legal successor of a cooperative, savings bank or similar entity as referred to in Article 45 of Directive 86/635/EEC, Member States may lay down other specific provisions in relation to voting rights;’
Z odstopanjem od člena 3(1) lahko revizijsko podjetje, ki ima dovoljenje v državi članici, opravlja obvezne revizije v drugi državi članici, če ključni revizijski partner, ki izvaja obvezno revizijo v imenu revizijskega podjetja, izpolnjuje pogoje iz točke (a) člena 3(4) v državi članici gostiteljici.
The following Article is inserted:
Revizijsko podjetje, ki želi izvajati obvezne revizije v državi članici, ki ni njegova matična država članica, se mora registrirati pri pristojnem organu v državi članici gostiteljici v skladu s členoma 15 in 17.
‘Article 3a
Pristojni organ v državi članici gostiteljici registrira revizijsko podjetje, če je ugotovljeno, da je zadevno revizijsko podjetje registrirano pri pristojnem organu v matični državi članici.
Recognition of audit firms
Kadar država članica gostiteljica namerava upoštevati potrdilo, ki dokazuje registracijo revizijskega podjetja v matični državi članici, lahko pristojni organ v državi članici gostiteljici zahteva, da potrdilo pristojnega organa v matični državi članici ne sme biti starejše od treh mesecev.
By way of derogation from Article 3(1), an audit firm which is approved in a Member State shall be entitled to perform statutory audits in another Member State provided that the key audit partner who carries out the statutory audit on behalf of the audit firm complies with point (a) of Article 3(4) in the host Member State.
Pristojni organ v državi članici gostiteljici obvesti pristojni organ v matični državi članici o registraciji revizijskega podjetja iz matične države članice.“;
An audit firm that wishes to carry out statutory audits in a Member State other than its home Member State shall register with the competent authority in the host Member State in accordance with Articles 15 and 17.
v členu 5 se odstavek 3 nadomesti z naslednjim:
The competent authority in the host Member State shall register the audit firm if it is satisfied that the audit firm is registered with the competent authority in the home Member State.
Če se zakonitemu revizorju ali revizijskemu podjetju iz kakršnega koli razloga odvzame dovoljenje, pristojni organ matične države članice, v kateri je dovoljenje odvzeto, o odvzemu in razlogih zanj obvesti ustrezne pristojne organe držav članic gostiteljic, v katerih je zakoniti revizor ali revizijsko podjetje tudi registrirano v skladu s členom 3a, točko (c) člena 16(1) in točko (i) člena (17)(1).“;
Where the host Member State intends to rely on a certificate attesting to the registration of the audit firm in the home Member State, the competent authority in the host Member State may require that the certificate issued by the competent authority in the home Member State be not more than three months old.
v členu 6 se doda naslednji odstavek:
The competent authority in the host Member State shall inform the competent authority in the home Member State of the registration of the audit firm.’
„Pristojni organi iz člena 32 med seboj sodelujejo zaradi doseganja konvergence zahtev iz tega člena.
In Article 5, paragraph 3 is replaced by the following:
Pristojni organi pri tem sodelovanju upoštevajo razvoj področja revizije in poklica revizorja, zlasti pa konvergence, ki je bila v tem poklicu že dosežena.
Where the approval of a statutory auditor or of an audit firm is withdrawn for any reason, the competent authority of the home Member State where the approval is withdrawn shall communicate that fact and the reasons for the withdrawal to the relevant competent authorities of host Member States where the statutory auditor or the audit firm is also registered in accordance with Article 3a, point (c) of Article 16(1) and point (i) of Article 17(1).’
Sodelujejo z Odborom evropskih organov za nadzor revizorjev (CEAOB) ter pristojnimi organi iz člena 20 Uredbe (EU) št. 537/2014, če je ta konvergenca povezana z obveznimi revizijami subjektov javnega interesa.“;
In Article 6, the following paragraph is added:
člen 8 se spremeni:
‘The competent authorities referred to in Article 32 shall cooperate with each other with a view to achieving a convergence of the requirements set out in this Article.
v odstavku 1 se točka (i) nadomesti z naslednjim:
When engaging in such cooperation, those competent authorities shall take into account developments in auditing and in the audit profession and, in particular, convergence that has already been achieved by the profession.
mednarodne revizijske standarde iz člena 26;“;
They shall cooperate with the Committee of European Auditing Oversight Bodies (CEAOB) and the competent authorities referred to in Article 20 of Regulation (EU) No 537/2014 in so far as such convergence relates to the statutory audit of public-interest entities.’
odstavek 3 se črta;
Article 8 is amended as follows:
v členu 10 se odstavek 1 nadomesti z naslednjim:
in paragraph 1, point (i) is replaced by the following:
Da bi zagotovili sposobnost uporabe teoretičnega znanja v praksi, kar je tudi eno od preizkušanj v izpitu“ opravi kandidat najmanj triletno praktično usposabljanje na področjih, ki med drugim zajemajo revidiranje letnih računovodskih izkazov, konsolidiranih računovodskih izkazov ali podobnih računovodskih izkazov.
international auditing standards as referred to in Article 26;’
Vsaj dve tretjini takšnega praktičnega usposabljanja kandidat opravi pri zakonitem revizorju ali revizijskem podjetju z dovoljenjem katere koli države članice.“;
paragraph 3 is deleted.
člen 13 se nadomesti z naslednjim:
In Article 10, paragraph 1 is replaced by the following:
„Člen 13
In order to ensure the ability to apply theoretical knowledge in practice, a test of which is included in the examination, a trainee shall complete a minimum of three years' practical training in, inter alia, the auditing of annual financial statements, consolidated financial statements or similar financial statements.
Stalno izobraževanje