natgillin/translations-raw huggingface dataset:
Since the objectives of this Regulation, namely clarifying and better defining the role of statutory audit regarding public-interest entities, improving the information that the statutory auditor or the audit firm provides to the audited entity, investors and other stakeholders, improving the communication channels between auditors and supervisors of public-interest entities, preventing any conflict of interest arising from the provision of non-audit services to public-interest entities, mitigating the risk of any potential conflict of interest due to the existing system whereby the auditee selects and pays the auditor or the familiarity threat, facilitating the switching of, and the choice of a statutory auditor or an audit firm to public-interest entities, broadening the choice of statutory auditors and audit firms for public-interest entities and improving the effectiveness, independence and consistency of the regulation and oversight of statutory auditors and audit firms providing statutory audits to public-interest entities including as regards cooperation at Union level, cannot be sufficiently achieved by the Member States but can rather, by reason of their scale, 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 ciljev te uredbe, in sicer pojasniti in bolje opredeliti vlogo obvezne revizije subjektov javnega interesa, izboljšati informacije, ki jih zakoniti revizor ali revizijsko podjetje zagotovi revidiranemu subjektu, vlagateljem in drugim zainteresiranim stranem, izboljšati komunikacijske poti med revizorji in nadzorniki subjektov javnega interesa, preprečiti vsakršno nasprotje interesov zaradi opravljanja nerevizijskih storitev za subjekte javnega interesa, ublažiti tveganje za morebitno nasprotje interesov zaradi obstoječega sistema, v katerem „revidirani subjekt izbere in plača revizorja“, ali zaradi tveganja domačnosti, olajšati zamenjavo in izbiro zakonitega revizorja ali revizijskega podjetja za subjekte javnega interesa, povečati izbiro zakonitih revizorjev ali revizijskih podjetij za subjekte javnega interesa ter izboljšati učinkovitost, neodvisnost in doslednost ureditve ter nadzora zakonitih revizorjev in revizijskih podjetij, ki izvajajo obvezne revizije subjektov javnega interesa, tudi v zvezi s sodelovanjem na ravni Unije, države članice ne morejo zadovoljivo doseči same, temveč se zaradi njihovega obsega lažje dosežejo na ravni Unije, lahko Unija sprejme ukrepe v skladu z načelom subsidiarnosti iz člena 5 Pogodbe o Evropski uniji.
This Regulation respects the fundamental rights and observes the principles recognised in particular by the Charter of Fundamental Rights of the European Union, notably the right to respect for private and family life, the right to the protection of personal data, and the freedom to conduct a business, and has to be applied in accordance with those rights and principles.
Ta uredba spoštuje temeljne pravice in upošteva načela, priznana zlasti v Listini Evropske unije o temeljnih pravicah, zlasti pravico do spoštovanja zasebnega in družinskega življenja, pravico do varstva osebnih podatkov in svobodo gospodarske pobude, ter jo je treba uporabljati v skladu z navedenimi pravicami in načeli.
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 and delivered an opinion on 23 April 2012 [21].
Opravljeno je bilo posvetovanje v skladu s členom 28(2) Uredbe (ES) št. 45/2001 Evropskega parlamenta in Sveta z Evropskim nadzornikom za varstvo podatkov, ki je podal mnenje 23. aprila 2012 [21].
A new legal framework of statutory audit of annual and consolidated financial statements should be established by this Regulation and Directive 2014/56/EU, therefore Commission Decision 2005/909/EC [22] should be repealed,
S to uredbo in Direktivo 2014/56/EU Evropskega parlamenta in Sveta bi bilo treba vzpostaviti nov pravni okvir zakonite revizije in konsolidiranih računovodskih izkazov, zato bi bilo treba Sklep Komisije 2005/909/ES [22] razveljaviti –
This Regulation lays down requirements for the carrying out of the statutory audit of annual and consolidated financial statements of public-interest entities, rules on the organisation and selection of statutory auditors and audit firms by public-interest entities to promote their independence and the avoidance of conflicts of interest and rules on the supervision of compliance by statutory auditors and audit firms with those requirements.
V tej uredbi so določene zahteve v zvezi z izvajanjem obvezne revizije letnih in konsolidiranih računovodskih izkazov subjektov javnega interesa, pravila o organizaciji in izbiri zakonitih revizorjev in revizijskih podjetij s strani subjektov javnega interesa, da se spodbujata njihova neodvisnost in izogibanje nasprotjem interesov, ter pravila o nadzoru izpolnjevanja navedenih zahtev s strani zakonitih revizorjev in revizijskih podjetij.
statutory auditors and audit firms carrying out statutory audits of public-interest entities;
zakonite revizorje in revizijska podjetja, ki izvajajo obvezne revizije subjektov javnega interesa;
public-interest entities.
subjekte javnega interesa.
This Regulation shall apply without prejudice to Directive 2006/43/EC.
Ta uredba se uporablja brez poseganja v Direktivo 2006/43/ES.
Where a cooperative within the meaning of point (14) of Article 2 of Directive 2006/43/EC, a savings bank or a similar entity as referred to in Article 45 of Directive 86/635/EEC, or a subsidiary or a legal successor of a cooperative, a savings bank or a similar entity as referred to in Article 45 of Directive 86/635/EEC is required or permitted under national provisions to be a member of a non-profit-making auditing entity, the Member State may decide that this Regulation or certain provisions of it shall not apply to the statutory audit of such entity, provided that the principles of independence laid down in Directive 2006/43/EC are complied with by the statutory auditor when carrying out the statutory audit of one of its members and by persons who may be in a position to influence the statutory audit.
Kadar se v skladu z nacionalnimi predpisi zahteva ali dovoli, da je zadruga v smislu točke 14 člena 2 Direktive 2006/43/ES, hranilnica ali drug podoben subjekt iz člena 45 Direktive 86/635/EGS ali podružnica ali pravni naslednik zadruge, hranilnice ali podobnega subjekta iz člena 45 Direktive 86/635/EGS, član neprofitnega revizijskega subjekta, lahko država članica odloči, da se ta uredba ali nekatere določbe ne smejo uporabljati za obvezno revizijo takega subjekta, pod pogojem, da zakoniti revizor, ki izvaja obvezno revizijo člana neprofitnega revizijskega subjekta, in osebe, ki bi zaradi svojega položaja lahko vplivale na obvezno revizijo, izpolnjujejo zahteve glede načela neodvisnosti iz Direktive 2006/43/ES.
Where a cooperative within the meaning of point (14) of Article 2 of Directive 2006/43/EC, a savings bank or a similar entity as referred to in Article 45 of Directive 86/635/EEC, or a subsidiary or a legal successor of a cooperative, a savings bank or a similar entity as referred to in Article 45 of Directive 86/635/EEC is required or permitted under national provisions to be a member of a non-profit-making auditing entity, an objective, reasonable and informed party would not conclude that the membership-based relationship compromises the statutory auditor's independence, provided that when such an auditing entity is conducting a statutory audit of one of its members, the principles of independence are applied to the statutory auditors carrying out the audit and those persons who may be in a position to influence the statutory audit.
Kadar se v skladu z nacionalnim pravom zahteva ali dovoli, da je zadruga v smislu točke 14 člena 2 Direktive 2006/43/ES, hranilnica ali drug podoben subjekt iz člena 45 Direktive 86/635/EGS, ali podružnica ali pravni naslednik zadruge, hranilnice ali podobnega subjekta iz člena 45 Direktive 86/635/EGS, član neprofitnega revizijskega subjekta, objektivna, razumna in informirana stranka ne bi mogla sklepati, da odnos, ki temelji na članstvu, ogroža neodvisnost zakonitega revizorja, pod pogojem, da tak revizijski subjekt ob izvajanju obvezne revizije svojega člana zagotovi, da zakoniti revizorji, ki opravljajo revizijo, in tiste osebe, ki bi zaradi svojega položaja lahko vplivale na obvezno revizijo, ravnajo v skladu z načeli o neodvisnosti.
The Member State shall inform the Commission and the Committee of European Auditing Oversight Bodies (hereinafter referred to as ‘the CEAOB’), referred to in Article 30, of such exceptional situations of non-application of this Regulation or certain provisions of this Regulation.
Država članica obvesti Komisijo in Odbor evropskih organov za nadzor revizorjev (v nadaljnjem besedilu: CEAOB) iz člena 30 o takšnih izjemnih primerih neuporabe te Uredbe ali nekaterih določb iz te uredbe.
It shall communicate to the Commission and the CEAOB the list of provisions of this Regulation that do not apply to the statutory audit of the entities referred to in paragraph 3 of this Article and the reasons that justified such non-application.
Komisiji in CEAOB predloži seznam določb iz te uredbe, ki se ne uporabljajo za obvezno revizijo subjektov iz odstavka 3 tega člena, in razloge za upravičenost take neuporabe.
For the purposes of this Regulation, the definitions laid down in Article 2 of Directive 2006/43/EC shall apply, except as regards the term ‘competent authority’ as provided for in Article 20 of this Regulation.
V tej uredbi se uporabljajo opredelitve pojmov iz člena 2 Direktive 2006/43/ES, razen kar zadeva pojem „pristojni organ“, kakor je določeno v členu 20 te uredbe.
CONDITIONS FOR CARRYING OUT STATUTORY AUDIT OF PUBLIC INTEREST ENTITIES
POGOJI ZA IZVAJANJE OBVEZNE REVIZIJE SUBJEKTOV JAVNEGA INTERESA
Audit fees
Revizijske pristojbine
Fees for the provision of statutory audits to public-interest entities shall not be contingent fees.
Plačila za opravljanje obveznih revizij subjektov javnega interesa ne smejo biti pogojna plačila.
Without prejudice to Article 25 of Directive 2006/43/EC, for the purposes of the first subparagraph, contingent fees means fees for audit engagements calculated on a predetermined basis relating to the outcome or result of a transaction or the result of the work performed.
Brez poseganja v člen 25 Direktive 2006/43/ES, za namene prvega pododstavka pogojna plačila pomenijo plačila za revizijske posle, izračunana na vnaprej določeni podlagi glede na izid ali rezultat transakcije ali rezultat opravljenega dela.
Fees shall not be regarded as being contingent if a court or a competent authority has established them.
Plačila se ne smejo šteti za pogojna plačila, če jih določi sodišče ali pristojni organ.
When the statutory auditor or the audit firm provides to the audited entity, its parent undertaking or its controlled undertakings, for a period of three or more consecutive financial years, non-audit services other than those referred to in Article 5(1) of this Regulation, the total fees for such services shall be limited to no more than 70 % of the average of the fees paid in the last three consecutive financial years for the statutory audit(s) of the audited entity and, where applicable, of its parent undertaking, of its controlled undertakings and of the consolidated financial statements of that group of undertakings.
Kadar zakoniti revizor ali revizijsko podjetje za revidirani subjekt, njegovo nadrejeno podjetje ali odvisna podjetja tri zaporedna poslovna leta ali več opravlja nerevizijske storitve, ki niso navedene v členu 5(1) te uredbe, je skupno plačilo za te storitve omejeno na največ 70 % povprečja plačil za obvezno revizijo ali revizije revidiranega subjekta v zadnjih treh zaporednih poslovnih letih, in če je ustrezno, njegovega nadrejenega podjetja, odvisnih podjetij in konsolidiranih računovodskih izkazov te skupine odvisnih podjetij.
For the purposes of the limits specified in the first subparagraph, non-audit services, other than those referred to in Article 5(1), required by Union or national legislation shall be excluded.
Za namen omejitev iz prvega pododstavka se nerevizijske storitve, ki niso navedene v členu 5(1) in so zahtevane v skladu z zakonodajo Unije ali nacionalno zakonodajo, izključijo.
Member States may provide that a competent authority may, upon a request by the statutory auditor or the audit firm, on an exceptional basis, allow that statutory auditor or audit firm to be exempt from the requirements in the first subparagraph in respect of an audited entity for a period not exceeding two financial years.
Države članice lahko določijo, da lahko pristojni organ na zahtevo zakonitega revizorja ali revizijskega podjetja izjemoma odobri izvzetje zakonitega revizorja ali revizijskega podjetja iz zahtev, določenih v prvem pododstavku v zvezi z revidiranim subjektom, za obdobje, ki ne presega dveh poslovnih let.
When the total fees received from a public-interest entity in each of the last three consecutive financial years are more than 15 % of the total fees received by the statutory auditor or the audit firm or, where applicable, by the group auditor carrying out the statutory audit, in each of those financial years, such a statutory auditor or audit firm or, as the case may be, group auditor, shall disclose that fact to the audit committee and discuss with the audit committee the threats to their independence and the safeguards applied to mitigate those threats.
Ko skupni znesek plačil, prejetih od subjekta javnega interesa v vsakem od treh zadnjih zaporednih poslovnih let, presega 15 % skupnih plačil, ki jih prejme zakoniti revizor ali revizijsko podjetje, ali, kadar je potrebno, revizor skupine, ki izvaja obvezno revizijo v vsakem od teh poslovnih let, mora ta zakoniti revizor ali revizijsko podjetje, ali, kadar je to primerno, revizor skupine, to sporočiti revizijski komisiji in z njo razpravljati o nevarnosti za njihovo neodvisnost ter zaščitnih ukrepih za ublažitev te nevarnosti.
The audit committee shall consider whether the audit engagement should be subject to an engagement quality control review by another statutory auditor or audit firm prior to the issuance of the audit report.
Revizijska komisija odloči, ali bi moral drug zakoniti revizor ali revizijsko podjetje pred izdajo revizijskega poročila izvesti ocenjevanje kakovosti revizijskega posla.
Where the fees received from such a public-interest entity continue to exceed 15 % of the total fees received by such a statutory auditor or audit firm or, as the case may be, by a group auditor carrying out the statutory audit, the audit committee shall decide on the basis of objective grounds whether the statutory auditor or the audit firm or the group auditor, of such an entity or group of entities may continue to carry out the statutory audit for an additional period which shall not, in any case, exceed two years.
Kadar plačila takšnega subjekta javnega interesa še naprej presegajo 15 % skupnih plačil, ki jih prejme zakoniti revizor ali revizijsko podjetje ali kadar je to primerno, revizor skupine ki izvaja zakonsko revizijo, se revizijska komisija na podlagi objektivnih dejstev odloči, ali zakoniti revizor, revizijsko podjetje oziroma revizor skupine takega subjekta ali skupine subjektov lahko še naprej opravlja obvezno revizijo za dodatno obdobje, ki v nobenem primeru ne sme biti daljše od dveh let.
Member States may apply more stringent requirements than set out in this Article.
Države članice lahko uporabljajo strožja pravila od pravil, določenih v tem členu.
Prohibition of the provision of non-audit services
Prepoved opravljanja nerevizijskih storitev
A statutory auditor or an audit firm carrying out the statutory audit of a public-interest entity, or any member of the network to which the statutory auditor or the audit firm belongs, shall not directly or indirectly provide to the audited entity, to its parent undertaking or to its controlled undertakings within the Union any prohibited non-audit services in:
Zakoniti revizor ali revizijsko podjetje, ki izvaja obvezno revizijo subjekta javnega interesa ali kateri koli član mreže, ki ji zakoniti revizor ali revizijsko podjetje pripada, ne sme neposredno ali posredno opravljati nobenih prepovedanih nerevizijskih storitev za revidirani subjekt, njegovo nadrejeno podjetje ali odvisna podjetja v Uniji:
the period between the beginning of the period audited and the issuing of the audit report; and
v obdobju med začetkom revidiranega obdobja in izdajo revizijskega poročila, in
the financial year immediately preceding the period referred to in point (a) in relation to the services listed in point (g) of the second subparagraph.
v poslovnem letu, ki je neposredno pred obdobjem iz točke (a), v povezavi s storitvami, navedenimi v točki (g) drugega pododstavka.
For the purposes of this Article, prohibited non-audit services shall mean:
Za namene tega člena prepovedane nerevizijske storitve pomenijo:
tax services relating to:
davčne storitve v zvezi s:
preparation of tax forms;
pripravo davčnih obrazcev;
payroll tax;
davkom na izplačane plače;
customs duties;
carinami;
identification of public subsidies and tax incentives unless support from the statutory auditor or the audit firm in respect of such services is required by law;
identifikacijo javnih subvencij in davčnih spodbud, razen če je podpora zakonitega revizorja ali revizijskega podjetja v zvezi s takšnimi storitvami določena v zakonodaji;
support regarding tax inspections by tax authorities unless support from the statutory auditor or the audit firm in respect of such inspections is required by law;
podporo pri davčnih inšpekcijah s strani davčnih organov, razen če je podpora zakonitega revizorja ali revizijskega podjetja v zvezi s takšnimi inšpekcijami določena v zakonodaji;
calculation of direct and indirect tax and deferred tax;
izračunom neposrednega in posrednega ter odloženega davka;
provision of tax advice;
davčnim svetovanjem;
services that involve playing any part in the management or decision-making of the audited entity;
storitve, ki vključujejo kakršno koli vlogo pri upravljanju ali odločanju v revidiranem subjektu;
bookkeeping and preparing accounting records and financial statements;
knjigovodstvo in pripravo računovodskih evidenc in izkazov;
payroll services;
obračunavanje plač;
designing and implementing internal control or risk management procedures related to the preparation and/or control of financial information or designing and implementing financial information technology systems;
zasnovo in izvajanje notranjih kontrol ali postopkov za obvladovanje tveganj v zvezi s pripravo in/ali nadzorom finančnih informacij ali zasnovo in izvajanje finančnih informacijskih tehnoloških sistemov;
valuation services, including valuations performed in connection with actuarial services or litigation support services;
storitve vrednotenja, vključno z vrednotenjem, opravljenim v zvezi z aktuarskimi storitvami ali podpornimi storitvami v pravdnih sporih;
legal services, with respect to:
pravne storitve v zvezi s/z:
the provision of general counsel;
zagotavljanjem splošnih nasvetov;
negotiating on behalf of the audited entity; and
pogajanjem v imenu revidiranega subjekta in
acting in an advocacy role in the resolution of litigation;
ukrepanjem v vlogi odvetnika pri reševanju pravdnih sporov;
services related to the audited entity's internal audit function;
storitve, povezane s funkcijo notranje revizije revidiranega subjekta;
services linked to the financing, capital structure and allocation, and investment strategy of the audited entity, except providing assurance services in relation to the financial statements, such as the issuing of comfort letters in connection with prospectuses issued by the audited entity;
storitve, povezane s financiranjem, strukturo in razdelitvijo kapitala, investicijsko strategijo revidiranega subjekta, razen opravljanja zavarovalniških storitev, povezanih z računovodskimi izkazi, kot so izdajanje patronatskih izjav, povezanih s prospekti, ki jih izda revidiran subjekt;
promoting, dealing in, or underwriting shares in the audited entity;
oglaševanje delnic revidiranega subjekta, trgovanje z njimi ali njihov odkup;
human resources services, with respect to:
kadrovske storitve v zvezi s/z:
management in a position to exert significant influence over the preparation of the accounting records or financial statements which are the subject of the statutory audit, where such services involve:
vodstvenim položajem, na katerem je mogoče bistveno vplivati na pripravo računovodskih evidenc in izkazov, ki so predmet obvezne revizije, kjer takšne storitve vključujejo:
searching for or seeking out candidates for such position; or
iskanje ali izbiro kandidatov za takšen položaj ali
undertaking reference checks of candidates for such positions;
preverjanje referenc kandidatov za takšna delovna mesta;
structuring the organisation design; and
strukturiranjem organizacije in
cost control.
nadzorom stroškov.
Member States may prohibit services other than those listed in paragraph 1 where they consider that those services represent a threat to independence.
Države članice lahko prepovejo storitve, ki niso navedene v odstavku 1, kadar menijo, da te storitve pomenijo nevarnost za neodvisnost.
Member States shall communicate to the Commission any additions to the list in paragraph 1.
Države članice posredujejo Komisiji vse dodatke k seznamu iz odstavka 1.
By way of derogation from the second subparagraph of paragraph 1, Member States may allow the provision of the services referred to in points (a) (i), (a) (iv) to (a) (vii) and (f), provided that the following requirements are complied with:
Z odstopanjem od drugega pododstavka odstavka 1 lahko država članica dovoli opravljanje storitev iz točk (a)(i), (a)(iv) do (a)(vii) in (f), če so izpolnjene naslednje zahteve:
they have no direct or have immaterial effect, separately or in the aggregate on the audited financial statements;
nimajo nobenega neposrednega učinka ali nimajo bistvenega učinka, ločeno ali skupaj, na revidirane računovodske izkaze;
the estimation of the effect on the audited financial statements is comprehensively documented and explained in the additional report to the audit committee referred to in Article 11; and
je predvideni učinek na revidirane računovodske izkaze celovito dokumentiran in pojasnjen v dodatnem poročilu revizijski komisiji iz člena 11, in
the principles of independence laid down in Directive 2006/43/EC are complied with by the statutory auditor or the audit firm.
zakoniti revizor ali revizijsko podjetje izpolnjuje načela glede neodvisnosti iz Direktive 2006/43/ES.
A statutory auditor or an audit firm carrying out statutory audits of public-interest entities and, where the statutory auditor or the audit firm belongs to a network, any member of such network, may provide to the audited entity, to its parent undertaking or to its controlled undertakings non-audit services other than the prohibited non-audit services referred to in paragraphs 1 and 2 subject to the approval of the audit committee after it has properly assessed threats to independence and the safeguards applied in accordance with Article 22b of Directive 2006/43/EC.
Zakoniti revizor ali revizijsko podjetje, ki izvaja obvezne revizije subjektov javnega interesa, in v primeru, kadar je ta zakoniti revizor ali revijsko podjetje član mreže, vsak član mreže lahko opravlja za revidirani subjekt, njegovo nadrejeno podjetje ali odvisna podjetja nerevizijske storitve, ki niso prepovedane nerevizijske storitve iz odstavkov 1 in 2, če to odobri revizijska komisija potem, ko primerno oceni nevarnosti za neodvisnost in uporabljene zaščitne ukrepe v skladu s členom 22b Direktive 2006/43/ES.
The audit committee shall, where applicable, issue guidelines with regard to the services referred to in paragraph 3.
Revizijska komisija lahko po potrebi izda smernice v zvezi s storitvami iz odstavka 3.