natgillin/translations-raw huggingface dataset:
Under the regime in force in Switzerland, reporting and accounting rules allow monitoring of intra-group transactions and risk concentrations, which (re)insurance groups must report at least on an annual basis.
V skladu z veljavnim režimom v Švici pravila o poročanju in računovodenju dovoljujejo spremljanje transakcij in koncentracij tveganja znotraj skupine, o čemer morajo (po)zavarovalniške skupine poročati vsaj na letni ravni.
Under the regime in force in Switzerland, FINMA restricts the use of own funds of a (re)insurance undertaking if they cannot effectively be made available to cover the capital requirement of the participating undertaking for which group solvency is calculated.
V okviru veljavnega režima v Švici FINMA omejuje uporabo lastnih sredstev (po)zavarovalnice, če jih ni mogoče učinkovito uporabiti za pokritje kapitalske zahteve udeleženega podjetja, za katerega se izračuna solventnost skupine.
The calculation of group solvency leads to results at least equivalent to the results of the methods set in Articles 230 and 233 of Directive 2009/138/EC, without double counting of own funds and after eliminating the intra-group creation of capital through reciprocal financing.
Izračun solventnosti skupine privede do rezultatov, ki so vsaj enakovredni rezultatom po metodah, določenih v členih 230 in 233 Direktive 2009/138/ES, brez dvojnega štetja lastnih sredstev in po odpravi ustvarjanja kapitala z medsebojnim financiranjem znotraj skupine.
More in detail, even if there is no group solvency ratio as under Articles 230 and 233 of Directive 2009/138/EC but a series of solvency ratios per entity within a group, that series captures all interactions between entities of the group and is thus taking the group structure into account.
Natančneje, tudi če ne obstaja količnik solventnosti skupine v skladu s členoma 230 in 233 Direktive 2009/138/ES, temveč vrsta količnikov solventnosti za posamezne subjekte znotraj skupine, ta zajema vse interakcije med subjekti v skupini in torej upošteva strukturo skupine.
Accordingly, as it fulfils all the criteria laid down in Articles 378, 379 and 380 of Delegated Regulation (EU) 2015/35, the regulatory and supervisory regime in force in Switzerland for (re)insurance undertakings and groups is considered to meet the criteria for full equivalence laid down in Articles 172(2), 227(4) and 260(3) of Directive 2009/138/EC.
Ker torej izpolnjuje vsa merila, določena v členih 378, 379 in 380 Delegirane uredbe (EU) 2015/35, se smatra, da regulativni in nadzorni režim, ki velja za (po)zavarovalnice in (po)zavarovalne skupine v Švici, izpolnjuje merila za popolno enakovrednost iz členov 172(2), 227(4) in 260(3) Direktive 2009/138/ES.
The Commission may undertake a specific review relating to an individual third country or territory at any time outside the general review, where relevant developments make it necessary for the Commission to re-assess the recognition granted by this decision.
Komisija lahko kadar koli izven okvira splošnih pregledov izvede poseben pregled v zvezi s posamezno tretjo državo ali ozemljem, če mora zaradi razvoja dogodkov ponovno oceniti, ali še obstaja enakovrednost, priznana s tem sklepom.
The Commission should continue to monitor, with the technical assistance of EIOPA, the evolution of the regime in force in Switzerland and the fulfilment of the conditions on the basis of which this Decision has been taken,
Komisija bi morala zato ob tehnični podpori EIOPA še naprej spremljati razvoj veljavnega režima v Švici in izpolnjevanje pogojev, na podlagi katerih je bil sprejet ta sklep.
This Decision should therefore also grant equivalence as of that date to the solvency and prudential regime in force in Switzerland,
Člen 1
HAS ADOPTED THIS DECISION:
Od 1. januarja 2016 se veljavni solventnostni režim v Švici, ki se uporablja za pozavarovalne dejavnosti podjetij s sedežem v Švici, šteje za enakovrednega zahtevam iz naslova I Direktive 2009/138/ES.
From 1 January 2016, the solvency regime in force in Switzerland that applies to the reinsurance activities of undertakings with their head office in Switzerland shall be considered equivalent to the requirements of Title I of Directive 2009/138/EC.
Od 1. januarja 2016 se veljavni solventnostni režim v Švici, ki se uporablja za zavarovalnice in pozavarovalnice s sedežem v Švici, šteje za enakovrednega zahtevam iz poglavja VI naslova I Direktive 2009/138/ES.
From 1 January 2016, the solvency regime in force in Switzerland that applies to insurance and reinsurance undertakings with head offices in Switzerland shall be considered equivalent to the requirements of Chapter VI of Title I of Directive 2009/138/EC.
Od 1. januarja 2016 se veljavni bonitetni režim v Švici, ki se uporablja za nadzor zavarovalnic in pozavarovalnic v skupini, šteje za enakovrednega zahtevam iz naslova III Direktive 2009/138/ES.
From 1 January 2016, the prudential regime in force in Switzerland that applies to the supervision of insurance and reinsurance undertakings in a group shall be considered equivalent to the requirements of Title III of Directive 2009/138/EC.
Ta sklep začne veljati dvajseti dan po objavi v Uradnem listu Evropske unije.
Article 4
V Bruslju, 5. junija 2015
Done at Brussels, 5 June 2015.
Predsednik
For the Commission
UL L 335, 17.12.2009, str. 1.
The President
Uredba (EU) št. 1094/2010 Evropskega parlamenta in Sveta z dne 24. novembra 2010 o ustanovitvi Evropskega nadzornega organa (Evropski organ za zavarovanja in poklicne pokojnine) in o spremembi Sklepa št. 716/2009/ES ter razveljavitvi Sklepa Komisije 2009/79/ES (UL L 331, 15.12.2010, str. 48).
OJ L 335, 17.12.2009, p. 1.
Odlok o zavarovalniškem nadzoru je švicarski zvezni svet sprejel 25. marca 2015 in začne veljati 1. julija 2015.
Regulation (EU) No 1094/2010 of the European Parliament and of the Council of 24 November 2010 establishing a European Supervisory Authority (European Insurance and Occupational Pensions Authority), amending Decision No 716/2009/EC and repealing Commission Decision 2009/79/EC (OJ L 331, 15.12.2010, p.
Delegirana uredba Komisije (EU) 2015/35 z dne 10. oktobra 2014 o dopolnitvi Direktive 2009/138/ES Evropskega parlamenta in Sveta o začetku opravljanja in opravljanju dejavnosti zavarovanja in pozavarovanja (Solventnost II) (UL L 12, 17.1.2015, str. 1).
48).
V tem aktu je navedeno, ali se podjetja obravnavajo na individualni (samostojni) ravni ali ravni skupine.
The ISO was adopted by the Swiss Federal Council on 25 March 2015 and enters into force on 1 July 2015.
Samostojna podjetja so lahko del skupin ali ne.
Commission Delegated Regulation (EU) 2015/35 of 10 October 2014 supplementing Directive 2009/138/EC of the European Parliament and of the Council on the taking-up and pursuit of the business of Insurance and Reinsurance (Solvency II) (OJ L 12, 17.1.2015, p. 1).
Direktiva 2009/138/ES se bo uporabljala od 1. januarja 2016.
We specify in the current act whether we consider insurance undertakings at the individual (‘solo’) or group level.
Začasna enakovrednost veljavnega solventnostnega in bonitetnega režima v Švici na podlagi tega sklepa bi zato prav tako morala začeti veljati na ta datum –
Commission Decision (EU) 2015/1603
Sklep Komisije (EU) 2015/1603
of 13 August 2015
z dne 13. avgusta 2015
on a measure taken by Spain in accordance with Article 7 of Council Directive 89/686/EEC withdrawing from the market a type of buoyant aids for swimming instructions
o ukrepu, ki ga je sprejela Španija v skladu s členom 7 Direktive Sveta 89/686/EGS in s trga umaknila tip plavajočih pripomočkov za učenje plavanja
The Spanish authorities notified to the Commission and to the other Member States a measure of withdrawal from the market relating to buoyant aids for swimming instructions type Delphin Schwimmscheiben- Typ Super, manufactured by Delphin Vertriebs- und Service GmbH, D-61192 Niddatal, Germany
Španski organi so Komisijo in druge države članice uradno obvestili o ukrepu umika s trga plavajočega pripomočka za učenje plavanja tipa Delphin Schwimmscheiben – Typ Super proizvajalca Delphin Vertriebs- und Service GmbH, 61192 Niddatal, Nemčija
The product bore the CE marking in accordance with Directive 89/686/EEC, having been tested and type-examined in accordance with the harmonised standard EN 13138-1:2008 Buoyant aids for swimming instruction — Part 1: Safety requirements and test methods for buoyant aids to be worn by the German Notified Body TÜV Rheinland LGA Products GmbH (NB 0197).
Izdelek je imel znak CE v skladu z Direktivo 89/686/EGS, nemški priglašeni organ TÜV Rheinland LGA Products GmbH (NB 0197) ga je preveril in naredil ES-tipski preskus v skladu s harmoniziranim standardom EN 13138-1: 2008 Plavajoči pripomočki za učenje plavanja – 1. del: Varnostne zahteve in preskusne metode za plavajoče pripomočke, ki se oblečejo.
The product is considered personal protective equipment classified in category II.
Izdelek se šteje kot osebna zaščitna oprema, razvrščena v kategorijo II.
The notification followed an accident report: after a swimming session, when parents were gathering their belongings before going home, a child bit one of the discs, detaching and swallowing a small piece of it, being necessary medical assistance and hospitalisation.
Priglasitev je sledila poročilu o nesreči: po učni uri plavanja, ko so starši pospravljali za odhod domov, je otrok ugriznil enega od diskov, odgriznil in pogoltnil majhen del diska, zaradi česar je bila potrebna zdravstvena pomoč in hospitalizacija.
The Spanish authorities ordered the withdrawal of the product from the market.
Španski organi so odredili umik izdelka s trga.
The measure was motivated by the unsatisfactory application of the standards referred to in Article 5 of Directive 89/686/EEC, in particular the harmonised standard EN 13138-1:2008 Buoyant aids for swimming instruction — Part 1: Safety requirements and test methods for buoyant aids to be worn, clause 5.4.2 Small parts, related to the basic health and safety requirement of point 1.2.1 of Annex II to Directive 89/686/EEC, Absence of risks and other ‘inherent’ nuisance factors.
Ta ukrep je bil posledica nezadovoljive uporabe standardov iz člena 5 Direktive 89/686/EGS, zlasti harmoniziranega standarda EN 13138-1: 2008 Plavajoči pripomočki za učenje plavanja – 1. del: Varnostne zahteve in preskusne metode za plavajoče pripomočke, ki se oblečejo, klavzula 5.4.2 Majhni deli, ki se nanaša na osnovno zdravstveno in varnostno zahtevo iz točke 1.2.1 Priloge II k Direktivi 89/686/EGS Odsotnost nevarnosti in drugih „z njo povezanih“ motečih dejavnikov.
Clause 5.4.2 of standard EN 13138-1 requires that attached small parts withstand a pull of (90 ± 2) N in the direction most likely to cause failure without becoming detached from the device.
Klavzula 5.4.2 standarda EN 13138-1 določa, da morajo pritrjeni majhni deli zdržati poteg (90 ± 2) N v smeri, ki bi najverjetneje lahko povzročila okvaro, ne da bi se pri tem ločili od naprave.
Parts which can become detached should not fit wholly into the small parts cylinder, the testing of which is to be in accordance with standard EN 71-1.
Deli, ki se lahko ločijo, ne bi smeli v celoti ustrezati cilindru za majhne dele, kar se preskusi v skladu s standardom EN 71-1.
The Spanish authorities indicated that, after carrying out tensile tests in accordance with the harmonised standard EN 13138-1:2008, it was revealed that small parts can be detached from the product, and swallowed by small children for which the product is intended.
Španski organi so navedli, da je bilo po izvedbi nateznih preskusov v skladu s harmoniziranim standardom EN 13138-1:2008 ugotovljeno, da se majhni deli lahko ločijo od izdelka in jih otroci, ki jim je izdelek namenjen, pogoltnejo.
They used a ‘bite tester’ equipment according to the tests defined in standards EN 12227:2010 Playpens for domestic use — Safety requirements and test methods and EN 716-2:2008 Furniture — Children's cots and folding cots for domestic use — Part 2: Test methods.
Po njihovem mnenju klavzula 5.4.2 standarda EN 13138-1 zajema le pritrjene majhne dele.
The German authorities did not agree with the risk assessment carried out by the Spanish authorities, considering that the test method used was not compatible with the practical use of the equipment.
Nemški organi so trdili, da izdelek ne predstavlja resnega tveganja, saj ne gre za igračo, morebitno tveganje, kot so ga opisali španski organi, pa bi bilo nerealno.
In their opinion, clause 5.4.2 of standard EN 13138-1 only covers attached small parts.
Proizvajalec je imel pomisleke tudi glede preskusne metode, ki so jo uporabili španski organi.
The German authorities argued that the product does not present any serious risk, since it is not a toy and the risk scenario, as described by the Spanish authorities, would be unrealistic.
Pri ES-tipskem preskusu izdelka priglašeni organ ni opravil preskusa v skladu s klavzulo 5.4.2 standarda EN 13138-1 z opombo, da izdelek nima pritrjenih majhnih delov.
The manufacturer also questioned the test method used by the Spanish authorities.
Po priglasitvi je proizvajalec od priglašenega organa zahteval, da izvede dodaten natezni preskus v skladu s klavzulo 8.5.2.2 standarda EN 1888:2012 Izdelki za otroke – Otroški vozički – Varnostne zahteve in preskusne metode z uporabo „preskusa ugriza“, opisanega v klavzuli 5.7 navedenega standarda, ki je enak „preskusu ugriza“ v standardih EN 716-2 in EN 12227.
In the EC type-examination of the product, the notified body did not perform a test in accordance with clause 5.4.2 of standard EN 13138-1 with the remark that the product does not have any attached small parts.
Z izdelka ni bilo mogoče pridobiti majhnih delov.
After the notification, the manufacturer asked the notified body to perform an additional tensile test in accordance with clause 8.5.2.2 of standard EN 1888:2012 Child care articles — Wheeled child conveyances — Safety requirements and test methods, using the ‘bite tester’ described in clause 5.7 of that standard, identical to the ‘bite tester’ described in standards EN 716-2 and EN 12227.
Poleg tega je priglašeni organ opravil ponovni preskus, podoben preskusni metodi za majhne dele iz standarda EN 71-1 Varnost igrač – 1. del: Mehanske in fizikalne lastnosti, ki je pokazal, da se pri nateznem preskusu s silo 90 N ni razrahljal noben del izdelka.
No small parts could be generated from the body of the product.
Komisija je poiskala strokovno tehnično pomoč, da bi ocenila glavne pomisleke v tej zadevi.
Furthermore, the Notified Body carried out a follow-up test which showed that no parts came loose when the device was subjected to a tensile force of 90N, a test resembling the test method for small parts in standard EN 71-1 Safety of toys — Part 1: Mechanical and physical properties.
Tehnični strokovnjaki so izvedli zunanjo študijo, ki je pokazala, da preskus samo s pritrjenimi majhnimi deli zadostuje za dokaz skladnosti z osnovnimi zdravstvenimi in varnostnimi zahtevami iz točke 1.2.1 Priloge II k Direktivi 89/686/EGS.
The Commission sought expert technical assistance in order to assess the main questions involved in the case.
Standard EN 13138-1 ne določa jasne preskusne metode za preskušanje pritrjenih majhnih delov.
An external study was carried out by technical experts which concluded that testing with only attached small parts is enough to demonstrate compliance with the basic health and safety requirement set out in point 1.2.1 of Annex II to Directive 89/686/EEC.
Zaradi te dvoumnosti je bilo treba izbrati med primernimi preskusnimi metodami, ki so bile na voljo, ob upoštevanju narave proizvoda.
The standard EN 13138-1 does not provide for a clear test method for testing attached small parts.
Španski organi so uporabili preskusno metodo, ki se jim je zdela najbolj primerna za oceno tveganja izdelka.
In view of this ambiguity, a choice had to be made amongst appropriate available test method, taking into consideration the nature of the product.
Tehnični strokovnjaki pa so ugotovili, da preskusna metoda, ki so jo uporabili španski organi, ni bila ustrezna.
The Spanish authorities applied the test method they found the most appropriate to assess the risks posed the product.
Natezni preskus, ki ga je izvedel nemški priglašeni organ, se lahko v tej zadevi šteje za edino ustrezno preskusno metodo.
The technical experts, nevertheless, concluded that the test method applied by the Spanish authorities was not appropriate.
Zato je preskusna metoda ES-tipskega preskusa veljavna in ocena priglašenega organa glede ES-tipskega preskusa pravilna.
The tensile test carried out by the German notified body can be considered as the only relevant test method in the present case.
Glede na razpoložljive statistike o inherentnih plavalnih pripomočkih na trgu in nesrečah v povezavi z njimi je mogoče sklepati, da plavalni pripomočki iz inherentnega materiala ne predstavljajo posebnega tveganja zadušitve, če se uporabljajo v skladu s svojim namenom in pod predvidljivimi pogoji uporabe.
Therefore, the EC-type examination test method is valid and the EC-type examination assessment granted by the notified body was made correctly.
Ti izdelki so namenjeni samo uporabi v vodi –
According to the available statistics on inherent swimming aids on the market and accidents, the conclusion can be drawn that swimming aids made of inherent material do not pose any particular risks of chocking when used in accordance with their intended purpose and under their foreseeable conditions of use.
SPREJELA NASLEDNJI SKLEP:
These products are meant to be used only in the water,
Člen 1
HAS ADOPTED THIS DECISION:
Ukrep španskih organov, ki so s trga umaknile plavajoči pripomoček za učenje plavanja tipa Delphin Schwimmscheiben – Typ Super proizvajalca Delphin Vertriebs- und Service GmbH, 61192 Niddatal, Nemčija
Article 1
, ni upravičen.
The measure taken by the Spanish authorities withdrawing from the market the buoyant aids for swimming instructions type Delphin Schwimmscheiben- Typ Super, manufactured by Delphin Vertriebs- und Service GmbH, D-61192 Niddatal, Germany
Člen 2
, is not justified.
Ta sklep je naslovljen na države članice.
Article 2
V Bruslju, 13. avgusta 2015
Done at Brussels, 13 August 2015.
Članica Komisije
For the Commission
UL L 399, 30.12.1989, str. 18.
Member of the Commission
Sila potega, kjer so se ločili taki majhni deli, ki so v celoti ustrezali cilindru za majhne dele, je bila vedno manjša od 90 N. Španski organi so menili, da klavzula 5.4.2 navedenega standarda ni omejena samo na preskuse pritrjenih majhnih delov, pač pa majhnih delov na splošno.
Commission Implementing Decision (EU) 2015/1612
Izvedbeni sklep Komisije (EU) 2015/1612
of 23 September 2015
z dne 23. septembra 2015
amending Decision 2008/961/EC on the use by third countries' issuers of securities of certain third country's national accounting standards and International Financial Reporting Standards to prepare their consolidated financial statements
o spremembi Odločbe 2008/961/ES o nacionalnih računovodskih standardih nekaterih tretjih držav in mednarodnih standardih računovodskega poročanja, ki jih izdajatelji vrednostnih papirjev iz tretjih držav uporabljajo pri pripravi svojih konsolidiranih računovodskih izkazov
(notified under document C(2015) 6369)
(notificirano pod dokumentarno številko C(2015) 6369)
Having regard to Directive 2004/109/EC of the European Parliament and of the Council of 15 December 2004 on the harmonisation of transparency requirements in relation to information about issuers whose securities are admitted to trading on a regulated market and amending Directive 2001/34/EC [1], and in particular the third subparagraph of Article 23(4) thereof,
ob upoštevanju Direktive 2004/109/ES Evropskega parlamenta in Sveta z dne 15. decembra 2004 o uskladitvi zahtev v zvezi s preglednostjo informacij o izdajateljih, katerih vrednostni papirji so sprejeti v trgovanje na reguliranem trgu, in o spremembah Direktive 2001/34/ES [1], ter zlasti tretjega pododstavka člena 23(4) Direktive,
Pursuant to Article 23 of Directive 2004/109/EC, third-country issuers may be exempted from the requirement of preparing consolidated accounts according to International Financial Reporting Standards (IFRS) adopted in the Union if the Generally Accepted Accounting Principles (GAAP) of the third country in question lay down equivalent requirements.
V skladu s členom 23 Direktive 2004/109/ES so izdajatelji iz tretjih držav lahko izvzeti od zahtev priprave konsolidiranih izkazov v skladu z mednarodnimi standardi računovodskega poročanja (MSRP), kakor jih je sprejela EU, če splošno sprejeta računovodska načela zadevne tretje države določajo enakovredne zahteve.
In order to assess the equivalence of that third country's GAAP with adopted IFRS, Commission Regulation (EC) No 1569/2007 [2] provides for the definition of equivalence and establishes a mechanism for the determination of equivalence of the GAAP of a third country.
Uredba Komisije (ES) št. 1569/2007 [2] zagotavlja opredelitev enakovrednosti in vzpostavlja mehanizem za določanje enakovrednosti splošno sprejetih računovodskih načel tretje države, da bi se ocenila enakovrednost teh splošno sprejetih računovodskih načel s sprejetimi mednarodnimi standardi računovodskega poročanja.
It is important to assess the efforts of those countries which have taken steps to converge their accounting standards to or adopt IFRS.
Pomembno je oceniti prizadevanja tistih držav, ki so uvedle ukrepe za zbliževanje svojih računovodskih standardov z MSRP ali za sprejetje MSRP.
Therefore, Regulation (EC) No 1569/2007 should be amended to extend the period of temporary equivalence until 31 March 2016.
Zato bi bilo treba Uredbo (ES) št. 1569/2007 spremeniti tako, da bi se obdobje začasne enakovrednosti podaljšalo do 31. marca 2016.
Commission Decision 2008/961/EC [3] provided that prior to financial years starting on or after 1 January 2015, third-country issuers are permitted to prepare their annual and half-yearly consolidated financial statements in accordance with the Indian GAAP.
Odločba Komisije 2008/961/ES [3] določa, da se pred poslovnim letom, ki se začne 1. januarja 2015 ali po tem datumu, izdajateljem iz tretjih držav dovoli, da pripravijo svoje letne in polletne konsolidirane računovodske izkaze v skladu z indijskim splošno sprejetim računovodskim načelom.
The government of India and the Indian Institute of Chartered Accountants made a public commitment to adopt IFRS by 31 December 2011 with the aim that Indian GAAP would be fully IFRS-compliant by that date.
Indijska vlada in Indijski inštitut registriranih računovodij sta se javno zavezala, da bosta do 31. decembra 2011 sprejela MSRP s ciljem, da bi bila indijska splošno sprejeta računovodska načela do tega datuma povsem skladna z MSRP.
This process has been delayed.
Ta postopek je v zaostanku.
In October 2014, the European Securities and Markets Authority (ESMA) submitted to the Commission a report on the equivalence of Indian GAAP.
Oktobra 2014 je Evropski organ za vrednostne papirje in trge (ESMA) Komisiji predložil poročilo o enakovrednosti indijskega splošno sprejetega računovodskega načela.
In this report ESMA observed that Indian GAAP appear to have a number of differences from IFRS which could be significant in practice.
ESMA v tem poročilu ugotavlja, da vsebuje indijsko splošno sprejeto računovodsko načelo na videz precej razlik glede na MSRP, ki bi lahko bile v praksi precejšnje.
In March 2014 the Indian Institute of Chartered Accountants published a new roadmap for implementation of convergence of Indian GAAP with IFRS.
Indijski inštitut registriranih računovodij je marca 2014 objavil nov načrt za zbliževanje indijskega splošno sprejetega računovodskega načela z MSRP.
On 2 January 2015, the Ministry of Corporate Affairs of India announced a revised roadmap for the implementation of Indian GAAP that will be converged with IFRS.
Indijsko ministrstvo za podjetništvo je 2. januarja 2015 najavilo popravljen načrt za izvajanje indijskega splošno sprejetega računovodskega načela, ki bo usklajen z MSRP.
However, uncertainties remain about the timetable for the implementation of an IFRS-compliant reporting system and IFRS enforcement.
To dodatno obdobje bi moralo zadostovati, da indijski organi zaključijo zbliževanje indijskega splošno sprejetega računovodskega načela z MSRP.