natgillin/translations-raw huggingface dataset:
Therefore, the mechanism of cooperation between the competent authorities of the Member States and the competent authorities of the United States has been reviewed in order to assess the progress made towards reaching mutual reliance.
V primeru družbe, ki je registrirana v Združenih državah in katere prenosljivi vrednostni papirji so sprejeti v trgovanje na reguliranem trgu v državi članici, niso pa sprejeti v trgovanje v Združenih državah, bi morale države članice zagotoviti, da so vsi revizijski posli v zvezi z računovodskimi izkazi takšne družbe zajeti v dogovorih o sodelovanju, sklenjenih z Združenimi državami, da se določi, kateri sistem javnega nadzora, zagotavljanja kakovosti, preiskav in kazni se bo uporabljal za revizorje takšnih družb.
Since the adoption of Implementing Decision 2013/281/EU, certain forms of reliance have been established, including a commitment to avoid unnecessary duplication of work and to define approaches to cooperation leading to a higher degree of reliance in the future.
Če take revizijske posle opravlja revizor ali revizijski subjekt druge države članice, bi morale zadevne države članice sodelovati za zagotovitev, da se revizijski posel vključi na področje uporabe enega od njihovih sistemov javnega nadzora, zagotavljanja kakovosti, preiskav in kazni.
In the case of a company incorporated in the United States whose transferable securities are admitted to trading on a regulated market of a Member State, but which are not admitted to trading in the United States, Member States should ensure that all the audit engagements related to the financial statements of such a company are covered by the cooperative arrangements concluded with the competent authorities of the United States to determine which public oversight, quality assurance, investigation and penalty system will apply to the auditors of such companies.
Te ureditve pa ne bi smele odvrniti držav članic od doseganja dogovorov o sodelovanju pri posamičnih pregledih zagotavljanja kakovosti med pristojnimi organi držav članic in pristojnimi organi Združenih držav.
Where such audit engagements are undertaken by an auditor or audit entity of another Member State, the Member States concerned should cooperate to ensure that the audit engagement is included in the scope of one of their public oversight, quality assurance, investigation and penalty systems.
Nobena ugotovitev o enakovrednosti sistemov javnega nadzora, zagotavljanja kakovosti, preiskav in kazni v tretji državi v skladu s členom 46(2) Direktive 2006/43/ES ne vpliva na nobeno odločitev, ki jo Komisija lahko sprejme na podlagi ustreznosti zahtev, izpolnjenih s strani pristojnih organov zadevne tretje države v skladu s prvim pododstavkom člena 47(3) navedene direktive.
Those arrangements do not prevent Member States from establishing cooperative arrangements on individual quality assurance reviews between their competent authorities and the competent authorities of the United States.
Končni cilj sodelovanja med pristojnimi organi držav članic in pristojnimi organi Združenih držav na področju sistemov javnega nadzora, zagotavljanja kakovosti, preiskav in kazni za revizorje in revizijska podjetja je doseči vzajemno zaupanje v sisteme nadzora drug drugega, ki temelji na enakovrednosti sistemov.
Any conclusion on the equivalence of the systems of public oversight, quality assurance and investigations and penalties of a third country pursuant to Article 46(2) of Directive 2006/43/EC does not pre-empt any decision that the Commission may adopt on the adequacy of the requirements met by the competent authorities of that third country pursuant to the first subparagraph of Article 47(3) of that Directive.
Komisija je s pomočjo Evropske skupine organov za nadzor revizorjev izvedla oceno enakovrednosti sistema javnega nadzora, zagotavljanja kakovosti, preiskav in kazni za revizorje in revizijske subjekte Komisije za vrednostne papirje in borzo Združenih držav Amerike in Odbora za nadzor računovodstva v javnih družbah Združenih držav Amerike.
The ultimate objective of cooperation between the competent authorities of the Member States and those of the United States in the field of public oversight, quality assurance, investigations and penalties systems for auditors and audit firms is to reach mutual reliance on each other's oversight systems based on their equivalence.
Ocena je bila izvedena glede na zahteve iz členov 29, 30 in 32 Direktive 2006/43/ES, ki urejajo sisteme javnega nadzora, zagotavljanja kakovosti, preiskav in kazni za revizorje in revizijska podjetja držav članic.
The Commission has carried out an equivalence assessment of the public oversight, quality assurance, investigation and penalty systems for auditors and audit entities of the Securities and Exchange Commission of the United States of America and the Public Company Accounting Overisght Board of the United States of America, with the assistance of the European Group of Auditors' Oversight Bodies.
Sistemi javnega nadzora, zagotavljanja kakovosti, preiskav in kazni za revizorje in revizijske subjekte Komisije za vrednostne papirje in borzo Združenih držav Amerike in Odbora za nadzor računovodstva v javnih družbah Združenih držav Amerike, izpolnjujejo zahteve, ki so enakovredne zahtevam iz členov 29, 30 in 32 navedene direktive.
The assessment was carried out in the light of the requirements set out in Articles 29, 30 and 32 of Directive 2006/43/EC which govern the public oversight, quality assurance, investigation and penalty systems for auditors and audit firms of the Member States.
Odbor za nadzor računovodstva v javnih družbah Združenih držav Amerike je pristojen za javni nadzor, zagotavljanje kakovosti ter preiskave revizorjev in revizijskih podjetij.
The public oversight, quality assurance, investigation and penalty systems for auditors and audit entities of the Securities and Exchange Commission of the United States of America and the Public Company Accounting Oversight Board of the United States of America meet requirements that are equivalent to those set out in Articles 29, 30 and 32 of that Directive.
Komisija za vrednostne papirje in borzo Združenih držav Amerike je pristojna za nadzor poslovanja Odbora za nadzor računovodstva v javnih družbah.
The Public Company Accounting Oversight Board of the United States of America has competence in the public oversight, quality assurance and investigation of auditors and audit firms.
Pristojni organi Združenih držav nameravajo dodatno oceniti sisteme javnega nadzora, zagotavljanja kakovosti, preiskav in kazni za revizorje in revizijske subjekte v državah članicah, preden se odločijo, da bodo popolnoma zaupali nadzoru, ki ga izvajajo njihovi pristojni organi.
The Securities and Exchange Commission of the United States of America has competence to oversee the Public Company Accounting Oversight Board's operations.
Glede na to, da odstopanje od člena 46 Direktive 2006/43/ES temelji na načelu vzajemnosti, bi bilo treba pregledati mehanizem za sodelovanje med pristojnimi organi držav članic in pristojnimi organi Združenih držav, da se oceni napredek pri doseganju vzajemnega zaupanja v sisteme nadzora drug drugega.
The competent authorities of the United States intend to further evaluate the systems of public oversight, quality assurance and investigations and penalties in the Member States before deciding to fully rely on the oversight performed by their competent authorities.
Navedeni pregled bi moral upoštevati tudi dejstvo, ali so imele države članice težave pri pridobitvi priznavanja enakovrednosti za sisteme javnega nadzora, zagotavljanja kakovosti, preiskav in kazni za revizorje in revizijska podjetja od pristojnih organov Združenih držav.
Therefore, considering that the derogation provided for in Article 46 of Directive 2006/43/EC is based on the principle of reciprocity, the mechanism of cooperation between the competent authorities of the Member States and the competent authorities of the United States should be reviewed to assess the progress made towards reaching mutual reliance on each other's oversight systems.
Iz tega razloga bi se moral ta sklep uporabljati za omejeno časovno obdobje.
That review should also take account of the fact whether the Member States encountered difficulties in obtaining recognition of equivalence in respect of their public oversight, quality assurance, investigation and penalty systems for auditors and audit firms by the competent authorities of the United States.
Ne glede na časovno omejitev bo Komisija redno spremljala razvoj dogodkov v nadzornem in regulativnem sodelovanju.
For that reason, this Decision should be applicable for a limited period of time.
Ta sklep se bo po potrebi pregledal v skladu z nadzornimi in regulativnimi spremembami v Uniji in Združenih državah, pri čemer se bodo upoštevali razpoložljivi viri ustreznih informacij.
Notwithstanding the time limitation, the Commission will monitor developments in the supervisory and regulatory cooperation on a regular basis.
Takšen ponoven pregled bi lahko imel za posledico umik priznavanja enakovrednosti.
This Decision will be reviewed as approporate in light of the supervisory and regulatory changes in the Union and in the United States, taking into account available sources of relevant information.
Ukrepi, predvideni v tem sklepu, so v skladu z mnenjem odbora, ustanovljenega v skladu s členom 48(1) Direktive 2006/43/ES –
That review may lead to the withdrawal of the declaration of equivalence.
SPREJELA NASLEDNJI SKLEP:
The measures provided for in this Decision are in accordance with the opinion of the Committee established by Article 48(1) of Directive 2006/43/EC,
Člen 1
HAS ADOPTED THIS DECISION:
Za namene člena 46(1) Direktive 2006/43/ES se šteje, da sistemi javnega nadzora, zagotavljanja kakovosti, preiskav in kazni za revizorje in revizijske subjekte Komisije za vrednostne papirje in borzo Združenih držav Amerike in Odbora za nadzor računovodstva v javnih družbah Združenih držav Amerike, izpolnjujejo zahteve, ki so enakovredne zahtevam iz členov 29, 30 in 32 navedene direktive.
For the purposes of Article 46(1) of Directive 2006/43/EC, the public oversight, quality assurance, investigation and penalty systems for auditors and audit entities of the Securities and Exchange Commission of the United States of America and the Public Company Accounting Overisght Board of the United States of America shall be considered to meet requirements that are equivalent to those of Articles 29, 30 and 32 of that Directive.
Člen 1 ne posega v dogovore o sodelovanju pri posamičnih pregledih zagotavljanja kakovosti med pristojnimi organi države članice in pristojnimi organi Združenih držav.
Article 1 shall be without prejudice to cooperative arrangements on individual quality assurance reviews between the competent authorities of a Member State and the competent authorities of the United States.
Ta sklep se uporablja od 1. avgusta 2016 do 31. julija 2022.
This Decision shall apply from 1 August 2016 to 31 July 2022.
Ta sklep je naslovljen na države članice.
Article 4
V Bruslju, 14. julija 2016
Done at Brussels, 14 July 2016.
Član Komisije
For the Commission
UL L 157, 9.6.2006, str. 87.
Member of the Commission
Izvedbeni sklep Komisije 2013/281/EU z dne 11. junija 2013 o enakovrednosti sistemov javnega nadzora, zagotavljanja kakovosti, preiskav in kazni za revizorje in revizijske subjekte Združenih držav Amerike v skladu z Direktivo 2006/43/ES Evropskega parlamenta in Sveta (UL L 161, 13.6.2013, str. 8).
OJ L 157, 9.6.2006, p. 87.
Navedeni izvedbeni sklep se preneha uporabljati 31. julija 2016.
Commission Implementing Decision 2013/281/EU of 11 June 2013 on the equivalence of the public oversight, quality assurance, investigation and penalty systems for auditors and audit entities of the United States of America pursuant to Directive 2006/43/EC of the European Parliament and the Council (OJ L 161, 13.6.2013, p. 8).
Zato bi bilo treba enakovrednost teh sistemov ponovno oceniti.
Commission Implementing Decision (EU) 2016/1156
Izvedbeni sklep Komisije (EU) 2016/1156
(notified under document C(2016) 4364)
(notificirano pod dokumentarno številko C(2016) 4364)
Under Article 47(1) of Directive 2006/43/EC, the competent authorities of Member States may allow the transfer of audit working papers or other documents held by statutory auditors or audit firms approved by them and of inspection or investigation reports relating to the audits in question to the competent authorities of a third country only if those authorities meet requirements that have been declared adequate by the Commission and there are reciprocal working arrangements between them and the competent authorities of the Member States concerned.
V skladu s členom 47(1) Direktive 2006/43/ES lahko pristojni organi držav članic dovolijo prenos revizijskih delovnih papirjev ali drugih dokumentov, ki jih posedujejo zakoniti revizorji ali revizijska podjetja z dovoljenjem držav članic, in poročil o inšpekcijskih pregledih ali preiskavah v zvezi z zadevnimi revizijami pristojnim organom tretje države le, če navedeni organi izpolnjujejo zahteve, ki jih Komisija priznava za ustrezne, ter če med njimi in pristojnimi organi zadevnih držav članic obstajajo vzajemni delovni dogovori.
By Implementing Decision 2013/280/EU [2], the Commission considered that the competent authorities of the United States, namely the Public Company Accounting Oversight Board of the United States of America and the Securities and Exchange Commission of the United States of America, meet requirements that are adequate for the purposes of Article 47(1)(c) of Directive 2006/43/EC.
Komisija je z Izvedbenim sklepom 2013/280/EU [2] potrdila, da pristojni organi Združenih držav, in sicer Odbor za nadzor računovodstva v javnih družbah Združenih držav Amerike in Komisija za vrednostne papirje in borzo Združenih držav Amerike, izpolnjujejo zahteve, ki so ustrezne za namene člena 47(1)(c) Direktive 2006/43/ES.
Therefore, it is necessary to determine whether the competent authorities of the United States continue to meet requirements which are adequate for the purpose of having audit working papers or other documents held by statutory auditors or audit firms and inspection or investigation reports transferred to them.
Zato je bil pregledan zlasti mehanizem za sodelovanje med pristojnimi organi držav članic in pristojnimi organi Združenih držav, da se oceni napredek pri doseganju vzajemnega zaupanja.
The limitation in time of the application of Implementing Decision 2013/280/EU was due to the lack of mutual reliance on each other's oversight systems.
Po sprejetju Izvedbenega sklepa 2013/280/EU so bile določene nekatere vrste zaupanja, med katerimi je tudi zaveza, da se prepreči nepotrebno podvajanje dela in določijo načini sodelovanja, ki bodo v prihodnosti privedli do višje stopnje zaupanja.
Therefore, in particular, the mechanism of cooperation between the competent authorities of the Member States and the competent authorities of the United States has been reviewed in order to assess the progress made towards reaching mutual reliance.
Odločitev o ustreznosti v skladu s členom 47(3) Direktive 2006/43/ES ne obravnava drugih posebnih zahtev za prenos revizijskih delovnih papirjev ali drugih dokumentov, ki jih posedujejo zakoniti revizorji ali revizijska podjetja, in poročil o inšpekcijskih pregledih ali preiskavah, kot so vzajemni delovni dogovori med pristojnimi organi iz člena 47(1)(d) navedene direktive ali zahteve o prenosu osebnih podatkov iz člena 47(1)(e) navedene direktive.
Since the adoption of Implementing Decision 2013/280/EU, certain forms of reliance have been established, including a commitment to avoid unnecessary duplication of work and to define approaches to cooperation leading to a higher degree of reliance in the future.
Prenos revizijskih delovnih papirjev ali drugih dokumentov, ki jih posedujejo zakoniti revizorji ali revizijska podjetja, in poročil o inšpekcijskih pregledih ali preiskavah pristojnemu organu tretje države kaže na velik javni interes za izvajanje neodvisnega javnega nadzora.
A decision on adequacy under Article 47(3) of Directive 2006/43/EC does not address other specific requirements for the transfer of audit working papers and other documents held by statutory auditors or audit firms and of inspection or investigation reports, such as the agreement on reciprocal working arrangements between the competent authorities set out in Article 47(1)(d) of that Directive, or the requirements for the transfer of personal data set out in Article 47(1)(e) of that Directive.
Pristojni organi držav članic bi morali zato v okviru delovnih dogovorov iz člena 47(2) Direktive 2006/43/ES zagotoviti, da pristojni organi Združenih držav vse dokumente, ki se jim prenesejo v skladu s členom 47(1) navedene direktive, uporabljajo le za izvajanje svojih funkcij javnega nadzora, zunanjega zagotavljanja kakovosti ter preiskav revizorjev in revizijskih podjetij.
A transfer of audit working papers or other documents held by statutory auditors or audit firms and of inspection or investigation reports to the competent authority of a third country reflects the substantial public interest in carrying out independent public oversight.
Prenos revizijskih delovnih papirjev ali drugih dokumentov, ki jih posedujejo zakoniti revizorji ali revizijska podjetja, pristojnemu organu tretje države zajema dovoljenje zakonitega revizorja ali revizijskega podjetja, ki poseduje dokument, za dostop do takšnih dokumentov ali za prenos takšnih dokumentov po prehodnem soglasju pristojnega organa zadevne države članice ali navedenega organa samega.
Accordingly, the competent authorities of Member States should, in the framework of the working arrangements referred to in Article 47(2) of Directive 2006/43/EC, ensure that the competent authorities of the United States use any documents transferred to them in accordance with Article 47(1) of that Directive only to exercise their functions of public oversight, external quality assurance and investigations of auditors and audit firms.
Ko se opravljajo inšpekcijski pregledi ali preiskave, zakoniti revizorji in revizijska podjetja ne smejo dovoliti dostopa do svojih revizijskih delovnih papirjev ali drugih dokumentov ali jih predložiti pristojnim organom Združenih držav pod nobenimi drugimi pogoji, razen pod pogoji iz člena 47 Direktive 2006/43/ES in tega sklepa.
The transfer of audit working papers or other documents held by statutory auditors or audit firms to the competent authority of a third country includes the granting of access to or transmission of such papers to such an authority by the statutory auditor or audit firm holding the paper upon prior agreement of the competent authority of the Member State concerned or by that authority itself.
Brez poseganja v člen 47(4) Direktive 2006/43/ES bi morale države članice zagotoviti, da za namene javnega nadzora, zagotavljanja kakovosti ter preiskav zakonitih revizorjev in revizijskih podjetij stiki med zakonitimi revizorji ali revizijskimi podjetji z dovoljenjem držav članic ter pristojnih organov Združenih držav potekajo prek pristojnih organov zadevnih držav članic.
When inspections or investigations are carried out, statutory auditors and audit firms are not allowed to grant access to or to transmit their audit working papers or other documents to the competent authorities of the United States under any other conditions than those set out in Article 47 of Directive 2006/43/EC and in this Decision.
Države članice bi morale zagotoviti, da so delovni dogovori, ki jih zahteva Direktiva 2006/43/ES za prenos revizijskih delovnih papirjev ali drugih dokumentov, ki jih posedujejo zakoniti revizorji ali revizijska podjetja, in poročil o inšpekcijskih pregledih ali preiskavah med njihovimi pristojnimi organi in pristojnimi organi Združenih držav, sklenjeni na podlagi vzajemnosti in da vključujejo varstvo poslovnih skrivnosti ter občutljivih poslovnih informacij v takšnih dokumentih, ki so povezane z revidiranimi subjekti, vključno z njihovo industrijsko ali intelektualno lastnino, ali z zakonitimi revizorji in revizijskimi podjetji, ki so revidirali navedene subjekte.
Without prejudice to Article 47(4) of Directive 2006/43/EC, Member States should ensure that, for the purposes of public oversight, quality assurance and investigations of statutory auditors and audit firms, contacts between the statutory auditors or audit firms approved by them and the competent authorities of the United States take place via the competent authorities of the Member States concerned.
Kadar prenos revizijskih delovnih papirjev ali drugih dokumentov, ki jih posedujejo zakoniti revizorji ali revizijska podjetja, in poročil o inšpekcijskih pregledih ali preiskavah pristojnim organom Združenih držav vključuje razkritje osebnih podatkov, je takšno razkritje zakonito samo, če je skladno tudi z zahtevami za mednarodni prenos podatkov, določen v Direktivi 95/46/ES Evropskega parlamenta in Sveta [3].
Member States should ensure that the working arrangements required by Directive 2006/43/EC to transfer audit working papers or other documents held by statutory auditors or audit firms and of inspection or investigation reports between their competent authorities and the competent authorities of the United States are agreed on the basis of reciprocity and include protection of any professional secrets and sensitive commercial information contained in such papers relating to the entities audited, including their industrial and intellectual property, or to the statutory auditors and audit firms that audited those entities.
Člen 47(1)(e) Direktive 2006/43/ES zato zahteva, da države članice zagotovijo, da je prenos osebnih podatkov med njihovimi pristojnimi organi in pristojnimi organi Združenih držav v skladu s poglavjem IV Direktive 95/46/ES.
Where a transfer of audit working papers or other documents held by statutory auditors or audit firms and of inspection or investigation reports to the competent authorities of the United States involves the disclosure of personal data, such a disclosure is lawful only if it also complies with the requirements for international data transfers laid down in Directive 95/46/EC of the European Parliament and of the Council [3].
Države članice bi morale zagotoviti, da obstajajo ustrezni zaščitni ukrepi za zaščito prenesenih osebnih podatkov, zlasti z zavezujočimi dogovori med njihovimi pristojnimi organi in pristojnimi organi Združenih držav, in da pristojni organi Združenih držav ne bodo nadalje razkrivali osebnih podatkov iz prenesenih dokumentov brez predhodnega soglasja pristojnih organov zadevnih držav članic.
Article 47(1)(e) of Directive 2006/43/EC therefore requires Member States to ensure that the transfer of personal data between their competent authorities and the competent authorities of the United States complies with Chapter IV of Directive 95/46/EC.
Države članice se lahko odločijo, da se v izjemnih okoliščinah inšpekcijski pregledi njihovih pristojnih organov izvajajo skupaj s pristojnimi organi Združenih držav, kadar je to potrebno za zagotovitev učinkovitega nadzora.
Member States should ensure that there are appropriate safeguards for the protection of personal data transferred, in particular through binding agreements between their competent authorities and the competent authorities of the United States, and that the competent authorities of the United States will not further disclose personal data contained in the documents transferred without the prior agreement of the competent authorities of the Member States concerned.
Države članice lahko dovolijo, da sodelovanje s pristojnimi organi Združenih držav poteka v obliki skupnih inšpekcijskih pregledov ali prek opazovalcev, ki za inšpekcijske preglede in preiskovanje niso pooblaščeni ter nimajo dostopa do zaupnih revizijskih delovnih papirjev in drugih dokumentov, ki jih posedujejo zakoniti revizorji ali revizijska podjetja.