natgillin/translations-raw huggingface dataset:
Member States shall provide for appropriate penalties in the event of failure to disclose the matters set out in Articles 29, 30, 31, 36, 37 and 38 and of omission from letters and order forms of the compulsory particulars provided for in Articles 35 and 39.
Izjeme od določb o razkritju računovodskih listin za podružnice
Article 41
Členi 31 do 38 se ne uporabljajo za podružnice, ki jih odprejo kreditne in finančne institucije, zajete v Direktivi Sveta 89/117/EGS [31].
Each Member State shall determine who shall carry out the disclosure formalities provided for in Sections 2 and 3.
Do poznejše uskladitve državam članicam ni treba uporabljati členov 31 in 38 za podružnice, ki jih odprejo zavarovalnice.
Article 42
Člen 43
Exemptions to provisions on disclosure of accounting documents for branches
Kontaktni odbor
Articles 31 and 38 shall not apply to branches opened by credit institutions and financial institutions covered by Council Directive 89/117/EEC [31].
Kontaktni odbor, ustanovljen v skladu s členom 52 Direktive Sveta 78/660/EGS [32], tudi:(a) olajšuje, brez poseganja v člena 258 in 259 Pogodbe, usklajeno uporabo določb oddelkov 2 in 3 ter tega oddelka z rednimi sestanki, na katerih se obravnavajo predvsem praktične težave, ki nastajajo v zvezi z njihovo uporabo;
Pending subsequent coordination, the Member States need not apply Articles 31 and 38 to branches opened by insurance companies.
svetuje Komisiji o morebitnih dopolnitvah in spremembah določb oddelkov 2 in 3 ter tega oddelka.
Article 43
POGLAVJE IV
Contact Committee
Ohranjanje kapitala in odstopanja
The Contact Committee set up pursuant to Article 52 of Council Directive 78/660/EEC [32] shall also:(a) facilitate, without prejudice to Articles 258 and 259 of the Treaty, the harmonised application of the provisions of Sections 2, 3 and this Section, through regular meetings dealing, in particular, with practical problems arising in connection with their application;
Kapitalske zahteve
advise the Commission, if necessary, on any additions or amendments to the provisions of Sections 2, 3 and this Section.
Člen 44
CHAPTER IV
Usklajevalni ukrepi, predpisani v tem poglavju, se uporabljajo za določbe v zakonih in dugih predpisih držav članic v zvezi z o oblikami družb, navedenimi v Prilogi I.
Capital maintenance and alteration
Države članice se lahko odločijo, da ne uporabijo določb tega poglavja za investicijske družbe s spremenljivim kapitalom in za zadruge, ustanovljene v eni izmed oblik družb, navedenih v Prilogi I. Kolikor zakonodaja držav članic izkoristi to možnost, od takšnih družb zahtevajo, da vključijo besede „investicijska družba s spremenljivim kapitalom“ ali „zadruga“ v vse listine, navedene v členu 26.
Capital requirements
Člen 45
Article 44
Minimalni kapital
The coordination measures prescribed by this Chapter shall apply to the provisions laid down by law, regulation or administrative action in Member States relating to the types of company listed in Annex I.
Zakonodaja držav članic zahteva, da je za ustanovitev družbe ali pridobitev dovoljenja za začetek opravljanja dejavnosti vpisan minimalni kapital, katerega znesek ni manjši od 25000 EUR.
The Member States may decide not to apply the provisions of this Chapter to investment companies with variable capital and to cooperatives incorporated as one of the types of company listed in Annex I. In so far as the laws of the Member States make use of this option, they shall require such companies to include the words ‘investment company with variable capital’, or ‘cooperative’ in all documents indicated in Article 26.
2.
Article 45
Evropski parlament in Svet na predlog Komisije v skladu s členom 50(1) in členom 50(2)(g) Pogodbe vsakih pet let pregleda in, če je treba, revidira v odstavku 1 v eurih izražene zneske, ob upoštevanju gospodarskih in denarnih gibanj v Uniji in trendov, ki dajejo možnost izbire oblike družb, navedene v Prilogi I samo velikim in srednjim podjetjem.
Minimum capital
Člen 46
The laws of the Member States shall require that, in order for a company to be incorporated or obtain authorisation to commence business, a minimum capital shall be subscribed the amount of which shall be not less than EUR 25000.
Sredstva
Every five years the European Parliament and the Council, acting on a proposal from the Commission in accordance with Article 50(1) and Article 50(2)(g) of the Treaty, shall examine and, if need be, revise the amount expressed in paragraph 1 in euro in the light of economic and monetary trends in the Union and of the tendency to allow only large and medium-sized undertakings to opt for the types of company listed in Annex I.
Vpisani kapital se lahko oblikuje samo iz sredstev, ki jih je mogoče gospodarsko ovrednotiti.
Article 46
Vendar pa teh sredstev ne more predstavljati obveza za izvajanje del ali opravljanje storitev.
Assets
Člen 47
Subscribed capital may be formed only of assets capable of economic assessment.
Izdajna cena delnic
However, an undertaking to perform work or supply services may not form part of those assets.
Delnic ni mogoče izdati po ceni, ki je nižja od njihove nominalne vrednosti, ali, v primerih, ko nimajo nominalne vrednosti, od njihove računovodske vrednosti.
Article 47
Kljub temu lahko države članice dovolijo, da tisti, ki se poklicno ukvarjajo z izdajanjem delnic, plačajo manj kakor celotno ceno za delnice, ki so jih vpisali med to transakcijo.
Issuing price of shares
Člen 48
Shares may not be issued at a price lower than their nominal value, or, where there is no nominal value, their accountable par.
Vplačilo delnic, izdanih kot nasprotna dajatev za vložek
However, Member States may allow those who undertake to place shares in the exercise of their profession to pay less than the total price of the shares for which they subscribe in the course of this transaction.
Delnice, ki so bile izdane kot nasprotna dajatev za vložek, se vplačajo v trenutku ustanovitve družbe ali ob pridobitvi dovoljenja za začetek opravljanja dejavnosti najmanj v višini 25 % njihove nominalne vrednosti ali, če nimajo nominalne vrednosti, njihove računovodske vrednosti.
Article 48
Kadar pa so bile delnice izdane kot nasprotna dajatev za vložek, ki ni vplačan v denarju, v trenutku ustanovitve družbe ali pridobitve dovoljenja za začetek opravljanja dejavnosti, se vplačajo v celoti v petih letih od navedenega trenutka.
Paying up of shares issued for a consideration
Zaščitni ukrepi glede zakonitega kapitala
Shares issued for consideration shall be paid up at the time the company is incorporated or is authorised to commence business at not less than 25 % of their nominal value or, in the absence of a nominal value, their accountable par.
Člen 49
However, where shares are issued for consideration other than in cash at the time the company is incorporated or is authorised to commence business, the consideration shall be transferred in full within five years of that time.
Poročilo izvedencev o vložkih, ki niso vplačani v denarju
Safeguards as regards statutory capital
O vsakem vložku, ki ni vplačan v denarju, pred ustanovitvijo družbe ali pred pridobitvijo dovoljenja za začetek opravljanja dejavnosti pripravi poročilo eden ali več neodvisnih izvedencev, ki jih imenuje ali potrdi upravni ali sodni organ.
Article 49
Takšni izvedenci so lahko po zakonodaji vsake države članice fizične osebe, pravne osebe, družbe ali podjetja.
Experts' report on consideration other than in cash
Izvedensko poročilo iz odstavka 1 vsebuje najmanj opis vsakega od sredstev, ki sestavljajo vložek, navede uporabljene metode vrednotenja in ugotovi, ali vrednosti, dobljene z uporabo navedenih metod, ustrezajo vsaj številu in nominalni vrednosti ali, kadar ni nominalne vrednosti, računovodski vrednosti ter, kadar je to primerno, višji emisijski vrednosti delnic.
A report on any consideration other than in cash shall be drawn up before the company is incorporated or is authorised to commence business, by one or more independent experts appointed or approved by an administrative or judicial authority.
Izvedensko poročilo se objavi tako, kakor je predpisano z zakonodajo vsake države članice, v skladu s členom 16.
Such experts may be natural persons as well as legal persons and companies or firms under the laws of each Member State.
Države članice se lahko odločijo, da tega člena ne uporabijo, kadar je 90 % nominalne vrednosti ali, kadar ni nominalne vrednosti, računovodske vrednosti vseh delnic izdano eni ali več družbam za vložke, ki niso vplačani v denarju, in kadar so izpolnjeni naslednji pogoji:
The experts' report referred to in paragraph 1 shall contain at least a description of each of the assets comprising the consideration as well as of the methods of valuation used and shall state whether the values arrived at by the application of those methods correspond at least to the number and nominal value or, where there is no nominal value, to the accountable par and, where appropriate, to the premium on the shares to be issued for them.
v zvezi z družbo, ki je pridobila tak vložek, so se osebe iz točke (i) člena 4 odpovedale izdelavi izvedenskega poročila;
The experts' report shall be published in the manner laid down by the laws of each Member State, in accordance with Article 16.
takšna odpoved je bila objavljena, kot je določeno v odstavku 3;
Member States may decide not to apply this Article where 90 % of the nominal value, or where there is no nominal value, of the accountable par, of all the shares is issued to one or more companies for a consideration other than in cash, and where the following requirements are met:
družbe, ki dajejo tak vložek, razpolagajo z rezervami, ki se po zakonu ali statutu ne smejo razdeliti in ki imajo najmanj enako nominalno vrednost ali, kadar nominalne vrednosti ni, računovodsko vrednost, kot je vrednost delnic, izdanih za vložek, ki ni vplačan v denarju;
with regard to the company in receipt of such consideration, the persons referred to in point (i) of Article 4 have agreed to dispense with the experts' report;
jamstvo iz točke (d) je bilo objavljeno, kot je določeno v odstavku 3, in
the companies furnishing such consideration have reserves which may not be distributed under the law or the statutes and which are at least equal to the nominal value or, where there is no nominal value, the accountable par of the shares issued for consideration other than in cash;
Države članice se lahko odločijo, da tega člena ne uporabijo za ustanovitev nove družbe z združitvijo ali delitvijo, če eden ali več neodvisnih izvedencev pripravi poročilo o načrtu združitve ali delitve.
the companies furnishing such consideration guarantee, up to an amount equal to that indicated in point (c), the debts of the recipient company arising between the time the shares are issued for a consideration other than in cash and one year after the publication of that company's annual accounts for the financial year during which such consideration was furnished.
Kadar se države članice v primerih iz prvega pododstavka odločijo za uporabo tega člena, lahko določijo, da lahko poročilo, pripravljeno na podlagi odstavka 1 tega člena, in poročilo enega ali več neodvisnih izvedencev o načrtu združitve ali delitve pripravi isti izvedenec oziroma isti izvedenci.
Any transfer of such shares shall be prohibited during that period;
Člen 50
the guarantee referred to in point (d) has been published as provided for in paragraph 3; and
Odstopanje od zahteve za poročilo izvedencev
the companies furnishing such consideration shall place a sum equal to that indicated in point (c) into a reserve which may not be distributed until three years after publication of the annual accounts of the recipient company for the financial year during which such consideration was furnished or, if necessary, until such later date as all claims relating to the guarantee referred to in point (d) which are submitted during this period have been settled.
Države članice se lahko odločijo, da ne uporabijo člena 49(1), (2) in (3), kadar so po sklepu upravnega ali poslovodnega organa prenosljivi vrednostni papirji, kakor so opredeljeni v točki 44 člena 4(1) Direktive 2014/65/EU Evropskega parlamenta in Sveta [33], ali instrumenti denarnega trga, kakor so opredeljeni v točki 17 člena 4(1) navedene direktive, prispevani kot vložek, ki ni vplačan v denarju, in so ti vrednostni papirji ali instrumenti denarnega trga vrednoteni po tehtani povprečni ceni, po kateri so bili prodani na enem ali več reguliranih trgih, kakor so opredeljeni v točki 21 člena 4(1) navedene direktive, v zadostnem obdobju, ki ga določi nacionalna zakonodaja, pred datumom učinkovanja prispevka ustreznega vložka, ki ni vplačan v denarju.Kadar so na ceno vplivale izjemne okoliščine, ki bi lahko znatno spremenile vrednost sredstev na datum učinkovanja prispevka, vključno z razmerami, ko trg za takšne prenosljive vrednostne papirje ali instrumente denarnega trga postane nelikviden, se izvede ponovno vrednotenje na pobudo in odgovornost upravnega ali poslovodnega organa.
Member States may decide not to apply this Article to the formation of a new company by way of merger or division where a report by one or more independent experts on the draft terms of merger or division is drawn up.
Za namene takega ponovnega vrednotenja se uporablja člen 49(1), (2) in (3).
Where Member States decide to apply this Article in the cases referred to in the first subparagraph, they may provide that the report drawn up under paragraph 1 of this Article and the report by one or more independent experts on the draft terms of merger or division may be drawn up by the same expert or experts.
Države članice se lahko odločijo, da ne uporabijo člena 49(1), (2) in (3), kadar so po sklepu upravnega ali poslovodnega organa sredstva, razen prenosljivih vrednostnih papirjev in instrumentov trga denarja iz odstavka 1 tega člena, prispevana kot vložki, ki niso vplačani v denarju, že bila predmet vrednotenja s strani neodvisnega priznanega izvedenca in kadar so izpolnjeni naslednji pogoji:
Article 50
poštena vrednost je določena za datum ne več kot šest mesecev pred datumom učinkovanja prispevanja sredstev in
Derogation from the requirement for an experts' report
vrednotenje je bilo izvedeno v skladu s splošno sprejetimi standardi vrednotenja in z načeli v državi članici, ki veljajo za vrsto sredstev, ki bodo prispevana.
Member States may decide not to apply Article 49(1), (2) and (3) where, upon a decision of the administrative or management body, transferable securities as defined in point 44 of Article 4(1) of Directive 2014/65/EU of the European Parliament and of the Council [33] or money-market instruments as defined in point 17 of Article 4(1) of that Directive are contributed as consideration other than in cash, and those securities or money-market instruments are valued at the weighted average price at which they have been traded on one or more regulated markets as defined in point 21 of Article 4(1) of that Directive during a sufficient period, to be determined by national law, preceding the effective date of the contribution of the respective consideration other than in cash.However, where that price has been affected by exceptional circumstances that would significantly change the value of the asset at the effective date of its contribution, including situations where the market for such transferable securities or money-market instruments has become illiquid, a revaluation shall be carried out on the initiative and under the responsibility of the administrative or management body.
V primeru novih kvalifikacijskih okoliščin, ki bi znatno spremenile pošteno vrednost sredstva na datum učinkovanja njegovega prispevka, se ponovno vrednotenje opravi na pobudo in odgovornost upravnega ali poslovodnega organa.
For the purposes of such revaluation, Article 49(1), (2) and (3) shall apply.
Za namene ponovnega vrednotenja iz drugega pododstavka se uporablja člen 49(1), (2) in (3).
Member States may decide not to apply Article 49(1), (2) and (3) where, upon a decision of the administrative or management body, assets, other than the transferable securities and money-market instruments referred to in paragraph 1 of this Article, are contributed as consideration other than in cash which have already been subject to a fair value opinion by a recognised independent expert and where the following conditions are fulfilled:
V primeru, da ni takega ponovnega vrednotenja, lahko eden ali več delničarjev, ki imajo v lasti skupni delež vsaj 5 % vpisanega kapitala družbe na dan sprejetja sklepa o povečanju kapitala, zahteva, da vrednotenje opravi neodvisni izvedenec, pri čemer se uporablja člen 49(1), (2) in (3).
the fair value is determined for a date not more than six months before the effective date of the asset contribution; and
Tak delničar oziroma takšni delničarji lahko vložijo zahtevo vse do datuma učinkovanja prispevanja sredstev, pod pogojem, da imajo v trenutku vložitve zahteve še vedno v lasti skupni delež vsaj 5 % vpisanega tistega kapitala družbe, ki je obstajal na dan sprejetja sklepa o povečanju kapitala.
the valuation has been performed in accordance with generally accepted valuation standards and principles in the Member State which are applicable to the kind of assets to be contributed.
Države članice se lahko odločijo, da ne uporabijo člena 49(1), (2) in (3), kadar so po sklepu upravnega ali poslovodnega organa sredstva, razen prenosljivih vrednostnih papirjev in instrumentov trga denarja iz odstavka 1 tega člena, prispevana kot vložki, ki niso vplačani v denarju, katerih poštena vrednost izvira iz vrednosti posameznega sredstva iz zakonskega računa prejšnjega finančnega leta, pod pogojem, da so zakonski računi bili predmet revizije v skladu z Direktivo 2006/43/ES.
In the case of new qualifying circumstances that would significantly change the fair value of the asset at the effective date of its contribution, a revaluation shall be carried out on the initiative and under the responsibility of the administrative or management body.
Smiselno se uporabljajo drugi do peti pododstavek odstavka 2 tega člena.
For the purposes of the revaluation referred to in the second subparagraph, Article 49(1), (2) and (3) shall apply.
Člen 51
In the absence of such a revaluation, one or more shareholders holding an aggregate percentage of at least 5 % of the company's subscribed capital on the date the decision on the increase in the capital is taken, may demand a valuation by an independent expert, in which case Article 49(1), (2) and (3) shall apply.
Vložki, ki niso vplačani v denarju, brez poročila izvedencev
Such shareholder(s) may submit a demand up until the effective date of the asset contribution, provided that, at the date of the demand, the shareholder(s) in question still hold(s) an aggregate percentage of at least 5 % of the company's subscribed capital, as it was on the date the decision on the increase in the capital was taken.
Kadar se zagotovijo vložki, ki niso vplačani v denarju iz člena 50, brez poročila izvedencev iz člena 49(1), (2) in (3), se poleg zahtev iz točke (h) člena 4 in v roku enega meseca po datumu učinkovanja prispevanja sredstev objavi izjava, ki vsebuje naslednje:
Member States may decide not to apply Article 49(1), (2) and (3) where, upon a decision of the administrative or management body, assets, other than the transferable securities and money-market instruments referred to in paragraph 1 of this Article, are contributed as consideration other than in cash the fair value of which is derived from the value of an individual asset from the statutory accounts of the previous financial year provided that the statutory accounts have been subject to an audit in accordance with Directive 2006/43/EC.
opis vložka, ki ni vplačan v denarju, ob izdaji;
The second to fifth subparagraphs of paragraph 2 of this Article shall apply mutatis mutandis.
njegovo vrednost, vir tega vrednotenja ter, kadar je to primerno, metoda vrednotenja;
Article 51
izjavo o tem, ali se pridobljene vrednosti ujemajo vsaj s številom, z nominalno vrednostjo ali, kadar ni nominalne vrednosti, z računovodsko vrednostjo delnic ter, kadar je to primerno, s premijami za delnice, ki bodo izdane za te vložke, in
Consideration other than in cash without an experts' report
izjavo o tem, da se niso pojavile nove kvalifikacijske okoliščine v zvezi z izvirnim vrednotenjem.
Where consideration other than in cash as referred to in Article 50 is provided without an experts' report as referred to in Article 49(1), (2) and (3), in addition to the requirements set out in point (h) of Article 4 and within one month of the effective date of the asset contribution, a declaration containing the following shall be published:
Objava se opravi na način, kot ga določa zakonodaja vsake države članice v skladu s členom 16.
a description of the consideration other than in cash at issue;
Kadar se predlaga zagotovitev vložka, ki ni vplačan v denarju, brez poročila izvedencev iz člena 49(1), (2) in (3), v povezavi s povečanjem kapitala, predlaganim v skladu s členom 68(2), se objavi obvestilo, ki vsebuje datum sprejema sklepa o povečanju ter informacije iz odstavka 1 tega člena, na način, kot ga določa zakonodaja vsake države članice v skladu s členom 16, preden prispevanje sredstev kot vložkov, ki niso vplačani v denarju, začne učinkovati.
its value, the source of this valuation and, where appropriate, the method of valuation;
V takem primeru je izjava iz odstavka 1 omejena na izjavo o tem, da se od objave navedenega obvestila niso pojavile nove kvalifikacijske okoliščine.
a statement whether the value arrived at corresponds at least to the number, to the nominal value or, where there is no nominal value, the accountable par and, where appropriate, to the premium on the shares to be issued for such consideration; and
Vsaka država članica določi ustrezne zaščitne ukrepe za zagotovitev spoštovanja postopka iz člena 50 in iz tega člena, v primeru prispevanja v vložkih, ki niso vplačani v denarju, brez poročila izvedencev iz člena 49(1), (2) in (3).
a statement that no new qualifying circumstances with regard to the original valuation have occurred.
Člen 52
The publication of the declaration shall be effected in the manner laid down by the laws of each Member State in accordance with Article 16.
Bistvene pridobitve po vključitvi ali dovoljenju za začetek opravljanja dejavnosti
Where consideration other than in cash is proposed to be provided without an experts' report, as referred to in Article 49(1), (2) and (3), in relation to an increase in the capital proposed to be made under Article 68(2), an announcement containing the date when the decision on the increase was taken and the information listed in paragraph 1 of this Article shall be published, in the manner laid down by the laws of each Member State in accordance with Article 16, before the contribution of the asset as consideration other than in cash is to become effective.
Če družba pred iztekom roka, ki ga določa nacionalna zakonodaja in je najmanj dve leti od takrat, ko je bila družba ustanovljena ali ji je bilo dano dovoljenje za začetek opravljanja dejavnosti, pridobi kakršna koli sredstva, ki so v lasti osebe ali družbe iz točke (i) člena 4, za kupnino, ki ni manjša od ene desetine vpisanega kapitala, se pridobitev pregleda in podrobnosti o njej objavijo tako, kakor je določeno v členu 49(1), (2) in (3), ter predloži v potrditev skupščini delničarjev.
In that event, the declaration pursuant to paragraph 1 of this Article shall be limited to the statement that no new qualifying circumstances have occurred since the aforementioned announcement was published.
Smiselno se uporabljata člena 50 in 51.
Each Member State shall provide for adequate safeguards ensuring compliance with the procedure set out in Article 50 and in this Article where a contribution for a consideration other than in cash is provided without an experts' report as referred to in Article 49(1), (2) and (3).
Države članice lahko tudi zahtevajo, da se te določbe uporabijo, kadar so sredstva v lasti delničarja ali katere koli druge osebe.
Article 52
Odstavek 1 se ne uporablja za pridobitve, izvedene v okviru redne dejavnosti družbe, niti za pridobitve, izvedene po odredbi ali pod nadzorom upravnih ali sodnih organov, ali za pridobitve na borzi.
Substantial acquisitions after incorporation or authorisation to commence business
Člen 53