natgillin/translations-raw huggingface dataset:
The Accounting Directives provide for transparency about transactions with affiliated companies which are but one type of related parties.
Direktive o računovodstvu zagotavljajo preglednost transakcij s hčerinskimi družbami, ki predstavljajo samo eno vrsto povezanih strank.
The Accounting Directives Review
pregled direktiv o računovodskih pravilih
The Accounting Directives1 (hereafter the "Directives") deal with the annual and consolidated financial statements of limited liability companies in Europe.
Direktive o računovodskih pravilih1 (v nadaljnjem besedilu „Direktive“) obravnavajo letne in konsolidirane računovodske izkaze družb z omejeno odgovornostjo v Evropi.
the accounting documents for each financial year which are required to be published in accordance with Council Directives  86/635/EEC30 and 91/674/EEC31 and Directive 2013/34/EU of the European Parliament and of the Council32;
računovodske listine za vsako poslovno leto, ki morajo biti objavljene v skladu z direktivami Sveta 86/635/EGS30, 91/674/EGS31 in z Direktivo Evropskega parlamenta in Sveta 2013/34/EU32;
the accounting documents for each financial year, which are required to be published in accordance with Council Directives 78/660/EEC10, 83/349/EEC11, 86/635/EEC12 and 91/674/EEC13;
računovodske listine za vsako poslovno leto, ki morajo biti objavljene v skladu z direktivami Sveta 78/660/EGS10, 83/349/EGS11, 86/635/EGS12 in 91/674/EGS13;
the accounting documents in accordance with Article 30;
računovodski dokumenti v skladu s členom 30;
the accounting documents in accordance with Article 35;
računovodski dokumenti v skladu s členom 35;
The accounting information given in the annual report shall be audited by one or more persons empowered by law to audit accounts in accordance with Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC21.
Računovodske informacije v letnem poročilu morajo revidirati ena ali več oseb, zakonsko pooblaščenih za revidiranje izkazov v skladu z Direktivo 2006/43/ES Evropskega parlamenta in Sveta z dne 17. maja 2006 o obveznih revizijah za letne in konsolidirane računovodske izkaze, spremembi direktiv Sveta 78/660/EGS in 83/349/EGS ter razveljavitvi Direktive Sveta 84/253/EGS21.
The accounting information given in the annual transparency report shall be audited by one or more persons empowered by law to audit accounts in accordance with Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual accounts and consolidated accounts22.
Računovodske informacije v letnem poročilu o preglednosti revidira ena ali več oseb, ki so zakonsko pooblaščene za revidiranje izkazov v skladu z Direktivo 2006/43/ES Evropskega parlamenta in Sveta z dne 17. maja 2006 o obveznih revizijah za letne in konsolidirane računovodske izkaze22.
The accounting items referred to in points (a) et (b) of the first subparagraph shall be understood as meaning those defined in Council Directive 78/660/EEC8.
Računovodske postavke iz točk (a) in (b) prvega pododstavka so enake postavkam, opredeljenim v Direktivi Sveta 78/660/EGS8.
The accounting officer may diverge from those standards if he or she considers this necessary in order to give a fair presentation of the assets and liabilities, charges, income and cash flow.
Računovodja lahko te standarde obide, če meni, da je to potrebno zaradi poštenega prikaza sredstev in obveznosti do virov, izdatkov in prejemkov ter denarnega toka.
the accounting officer may effect recovery by offsetting before the deadline referred to in point (b), where it is necessary to protect the Communities’ financial interests when he has justified reasons for believing that the amount due to the Commission would be lost, after the debtor has been informed of the reasons and date of the recovery by offsetting;”
računovodja lahko izvrši izterjavo s pobotom pred rokom iz točke (b), kadar je to zaradi zaščite finančnih interesov Skupnosti potrebno in kadar lahko upravičeno domneva, da bi bil znesek, dolgovan Komisiji, izgubljen, dolžnika pa se pred tem obvesti o razlogih in datumu izterjave s pobotom;“
the accounting officer may effect recovery by offsetting before the deadline referred to in point b), where it is necessary to protect the Communities’ financial interests when he has reasons to believe that the amount due to the Commission would be lost, after the debtor has been informed;"
računovodja lahko izvrši izterjavo s pobotom pred rokom iz točke (b), kadar je to zaradi zaščite finančnih interesov Skupnosti potrebno in kakar lahko upravičeno domneva, da bi bil znesek, dolgovan Komisiji, izgubljen, dolžnika pa se pred tem o tem obvesti,“
the accounting officer may in exceptional circumstances effect recovery by offsetting before the deadline referred to in point (b), where it is necessary to protect the Union’s financial interests when he has justified grounds to believe that the amount due to the Commission would be lost, after the debtor has been informed of the reasons and date of the recovery by offsetting;
računovodja lahko v izjemnih okoliščinah izvrši izterjavo s pobotom pred rokom iz točke (b), kadar je treba zaščititi finančne interese Unije, ker lahko upravičeno domneva, da bi bil znesek, dolgovan Komisiji, izgubljen, dolžnik pa se pred tem obvesti o razlogih in datumu izterjave s pobotom;
The accounting officer may only make payments if the payee’s legal entity and payment details have first been entered in a common file by institution for which he/she is responsible.
Računovodja lahko izvrši plačila šele, ko institucija, za katero je odgovoren, v skupen dokument vnese podatke o pravni osebi prejemnika in njegove bančne podatke.
The accounting officer may, in the performance of his duties, delegate certain tasks to subordinate staff.
Računovodja lahko pri opravljanju svojih nalog določene naloge prenese na podrejeno osebje.
The accounting officer may, in the performance of his or her duties, delegate certain tasks to subordinate staff and to imprest administrators appointed in accordance with Article 86(1).
Računovodja lahko pri opravljanju svojih nalog nekatere naloge prenese na podrejene in skrbnike računov izločenih sredstev, imenovane v skladu s členom 86(1).
The accounting officer of each institution and body referred to in Article 121 shall also send the report on budgetary and financial management to the European Parliament and the Council by the date specified in the second paragraph."
Računovodja vsake institucije in organa iz člena 121 do datuma iz drugega odstavka Evropskemu parlamentu in Svetu pošlje tudi poročilo o izvrševanju proračuna in finančnem poslovodenju.“
The accounting officer of each institution and body referred to in Article 121 shall also send the report on budgetary and financial management to the European Parliament and the Council by the date specified in the second paragraph."
Računovodja vsake institucije in organa iz člena 121 do datuma iz drugega odstavka, Evropskemu parlamentu in Svetu pošlje tudi poročilo o izvrševanju proračuna in finančnem poslovodenju.“
The accounting officer of each institution and body referred to in Article 121 shall also send to the Court of Auditors, with copy to the accounting officer of the Commission, at the same date as the transmission of his final accounts, a representation letter covering these final accounts.
Računovodja vsake institucije in organa iz člena 121 pošlje Računskemu sodišču in v vednost računovodji Komisije na isti dan, ko pošlje končni zaključni račun, tudi spremni dopis z dodatnimi obrazložitvami k temu končnemu zaključnemu računu.
The accounting officer of each institution and body referred to in Article 234 shall also send to the Court of Auditors, with a copy to the accounting officer of the Commission, at the same date as the transmission of his or her final accounts, a representation letter covering those final accounts.
Računovodja vsake institucije in organa iz člena 234 pošlje Računskemu sodišču in v vednost računovodji Komisije na isti dan, ko pošlje svoj končni zaključni račun, tudi spremni dopis z dodatnimi obrazložitvami k temu končnemu zaključnemu računu.
The accounting officer of each institution and body referred to in Article 121 shall also send the report on budgetary and financial management to the European Parliament and the Council by the date specified in the second paragraph.
Računovodja vsake institucije in organa iz člena 121 do datuma iz drugega odstavka, Evropskemu parlamentu in Svetu pošlje tudi poročilo o izvrševanju proračuna in finančnem poslovodenju.
The accounting officer of the Commission is the only person who is entitled to define the accounting rules and harmonised charts of accounts, while accounting officers of all other Union institutions define accounting procedures applicable in their institutions.
Računovodja Komisije je edina oseba, ki ima pravico določati računovodska pravila in usklajeni kontni okvir, medtem ko računovodje vseh drugih institucij Unije določajo računovodske postopke, ki se uporabljajo v njihovih institucijah.
The accounting officer of the Commission shall also act as the accounting officer of the EEAS in respect of the implementation of the EEAS section of the budget.
Računovodja Komisije deluje tudi kot računovodja ESZD v zvezi z izvrševanjem oddelka proračuna za ESZD.
The accounting officer of the Commission shall be responsible for laying down the accounting rules and the harmonised charts of accounts in accordance with Title VII.
Računovodja Komisije je odgovoren za določitev računovodskih pravil in usklajenega kontnega okvira v skladu z naslovom VII.
The accounting officer of the Commission shall collect the amount corresponding to the increase and the interest due as specified in Article 97(4), which will be entered into the budget.
Računovodja Komisije pobere znesek povečanja in zapadle obresti, kot je določeno v členu 97(4), ki se knjižijo v proračun.
The accounting officer of the Commission shall consolidate those provisional accounts with the Commission’s provisional accounts and shall send, via electronic means, to the Court of Auditors, by 31 March of the following year, the provisional accounts of the Commission and the consolidated provisional accounts of the Union.
Računovodja Komisije konsolidira te začasne zaključne račune z začasnim zaključnim računom Komisije in Računskemu sodišču najpozneje do 31. marca naslednjega leta prek elektronskih sredstev pošlje začasni zaključni račun Komisije in začasni konsolidirani zaključni račun Unije.
The accounting officer of the Commission shall remain responsible for the entire Commission section of the budget, including accounting operations relating to appropriations subdelegated to Heads of Union delegations.
Računovodja Komisije ostaja odgovoren za celoten oddelek proračuna za Komisijo, vključno z računovodskimi operacijami, ki se nanašajo na odobritve, za katera so pristojni vodje delegacij Unije na podlagi nadaljnjega prenosa pooblastil.
The accounting officer of the trust fund is the accounting officer of the Commission.
Računovodja skrbniškega sklada je računovodja Komisije.
The accounting officer shall act on the recovery orders relating to actions funded by the trust fund.
Računovodja ukrepa na podlagi nalogov za izterjavo v zvezi z ukrepi, ki se financirajo iz skrbniškega sklada.
The accounting officer shall also be responsible for closing those accounts or for ensuring that they are closed.
Računovodja je odgovoren tudi za zaprtje teh računov ali za zagotovitev, da se taki računi zaprejo.
The accounting officer shall also recover by offsetting before the deadline referred to in point (b) of first subparagraph of Article 96(4) when the debtor agrees.
Računovodja prav tako izvrši izterjavo s pobotom pred rokom iz točke (b) prvega pododstavka člena 96(4), ko se s tem strinja dolžnik.
The accounting officer shall be empowered to check the information received as well as to carry out any further checks he deems necessary in order to sign off the accounts.
Računovodja je pooblaščen za preverjanje prejetih informacij in izvajanje kakršnih koli nadaljnjih preverjanj, ki so po njegovem mnenju potrebnai za potrditev zaključnega računa.
The accounting officer shall be empowered to check the information received as well as to carry out any further checks he or she deems necessary in order to sign off the accounts.
Računovodja je pooblaščen za preverjanje prejetih informacij in izvajanje kakršnih koli nadaljnjih preverjanj, ki so po njegovem mnenju potrebna za potrditev poslovnih knjig.
The accounting officer shall be informed of that dispatch through the financial information system.
Računovodja se o tem pošiljanju obvesti prek finančnega informacijskega sistema.
The accounting officer shall be informed, regularly and at least for the closure of the accounts, by the authorising officer of the relevant financial data of the fiduciary bank accounts in order to allow the use of Union funds to be reflected in the accounts of the Union.
Odredbodajalec redno in vsaj pred pripravo poslovnih knjig obvesti računovodjo o ustreznih finančnih podatkih o fiduciarnih računih, da se omogoči prikaz uporabe sredstev Unije v poslovnih knjigah Unije.
The accounting officer shall carry out, or have carried out by a staff member in his own department or in the authorising department specially empowered for that purpose, checks, which must as a general rule be effected on the spot and without warning, to verify the existence of the funds allocated to the imprest administrators and the bookkeeping and to check that imprest transactions are settled within the time-limit set."
Računovodja izvaja preglede, ki se praviloma morajo izvajati na kraju samem in brez predhodne napovedi, s katerimi preveri obstoj sredstev, ki so bila dodeljena skrbniku računa izločenih sredstev, in knjigovodstvo ter preveri, ali so transakcije na računu izločenih sredstev obračunane v za to določenem roku, ali pa zagotovi, da take preglede izvaja član njegovega osebja ali službe za odobravanje, ki je posebej pooblaščen za ta namen.“
The accounting officer shall carry out, or have carried out by a staff member in his own department or in the authorising department specially empowered for that purpose, checks, which must as a general rule be effected on the spot and, where appropriate, without warning, to verify the existence of the funds allocated to the imprest administrators and the bookkeeping and to check that imprest transactions are settled within the time-limit set.
Računovodja izvaja preverjanja, ki se morajo praviloma izvajati na kraju samem in po potrebi brez predhodne napovedi ter s katerimi preveri obstoj sredstev, ki so bila dodeljena skrbniku računa izločenih sredstev, in knjigovodstvo ter preveri, da so transakcije na računu izločenih sredstev obračunane v za to določenem roku, ali pa zagotovi, da taka preverjanja izvaja uslužbenec v njegovi službi ali službi za odobravanje, ki je posebej pooblaščen za ta namen.
The accounting officer shall ensure that his institution has at its disposal sufficient funds to cover the cash requirements arising from budgetary implementation within the provisions of the applicable regulatory framework and shall set up procedures to ensure that none of the accounts opened in accordance with Article 82(1) and Article 86(2) is in debit.
Računovodja zagotovi, da ima njegova institucija na razpolago zadostna sredstva za pokrivanje potreb po denarju, ki nastanejo pri izvrševanju proračuna v okviru določb veljavnega regulativnega okvira, in vzpostavi postopke, s katerimi se zagotovi, da nobeden od računov, odprtih v skladu s členom 82(1) in členom 86(2) ne izkazuje negativnega stanja.
The accounting officer shall exercise due diligence to ensure that the Union receives its revenue and shall ensure that the Union’s rights are safeguarded.
Odredbodajalec pri tem ravna s potrebno skrbnostjo za zagotovitev, da Unija prejme svoje prihodke in da so pravice Unije varovane.
The accounting officer shall inform the Member State concerned at least 10 working days in advance of his intention to resort to recovery by offsetting.
Računovodja o svojem namenu izterjave s pobotom obvesti zadevno državo članico najmanj 10 delovnih dni vnaprej.
The accounting officer shall recover amounts by offsetting them against equivalent claims that the Union have on any debtor who himself/herself has a claim on the Union that is certain, of a fixed amount and due.
Računovodja izterja zneske s pobotom z enakimi zahtevki, kikot jih ima Unija do dolžnika, ki ima sam zahtevek do Unije, ki je resničen, v fiksnem znesku in zapadel.
The accounting officer shall recover amounts due to the Union budget by offsetting them against amounts owed to the debtor by the Union or an executive agency executing the Union budget.
Računovodja izterja zneske, dolgovane v proračun Unije, s pobotom terjatve z zneski, ki jih dolžniku dolguje Unija ali izvedbena agencija, ki izvršuje proračun Unije.
The accounting officer shall, after the close of the financial year and up to the date of transmission of the general accounts, make any adjustments which, without involving disbursement or collection in respect of that year, are necessary for a fair presentation of those accounts.
Računovodja po izteku proračunskega leta in do datuma predložitve splošnega računovodstva sprejme vse morebitne popravke, ki ne vsebujejo izdatkov ali prihodkov za navedeno leto in so potrebne za pošteno pripravo tega računovodstva.
The accounting officer shall, by 1 July at the latest following each financial year, forward the final accounts to the European Parliament, the Council, the Commission and the Court of Auditors, together with the Management Board's opinion.
Računovodja najpozneje do 1. julija po vsakem proračunskem letu končni zaključni račun in mnenje upravnega odbora posreduje Evropskemu parlamentu, Svetu, Komisiji in Računskemu sodišču.
The accounting officer shall, by 1 July following each financial year, send the final accounts to the European Parliament, the Council, the Commission and the Court of Auditors, together with the Management Board's opinion.
Računovodja do 1. julija po vsakem proračunskem letu Evropskemu parlamentu, Svetu, Komisiji in Računskemu sodišču pošlje končni zaključni račun in mnenje upravnega odbora.
The accounting officer should be authorised to lay down the detailed instructions on the means of payment which can be used by the imprest administrators.
Računovodja mora biti pooblaščen za določanje podrobnih navodil, ki se nanašajo na način plačila, ki ga lahko uporabljajo skrbniki računov izločenih sredstev.
The accounting officers of the other institutions and agencies shall sign off their annual accounts and send them to the Commission’s accounting officer.”
Računovodje drugih institucij in agencij potrdijo svoje letne zaključne račune in jih pošljejo računovodji Komisije.“
The accounting officers of the other institutions and bodies referred to in Article 121 shall also send by 1 July of the following year at the latest, a reporting package to the accounting officer of the Commission, in a standardized format as laid down by the accounting officer of the Commission for consolidation purposes.
Računovodje drugih institucij in organov iz člena 121 računovodji Komisije najpozneje do 1. julija naslednjega leta pošljejo tudi sveženj poročil v standardizirani obliki, ki jo za konsolidacijo določi računovodja Komisije.
The accounting officers of the other institutions and bodies referred to in article 121 shall also send by 1 March of following year at the latest a reporting package to the accounting officer of the Commission, in a standardized format as laid down by the accounting officer of the Commission for consolidation purposes.
Računovodje drugih institucij in organov iz člena 121 računovodji Komisije najpozneje do 1. marca naslednjega leta pošljejo tudi sveženj poročil v standardizirani obliki, ki jo za konsolidacijo določi računovodja Komisije.
The accounting officers of the other institutions and bodies referred to in Article 121 shall send to the Commission's accounting officer and to the Court of Auditors by 1 March of the following year at the latest their provisional accounts together with the report on budgetary and financial management during the year.
Računovodje drugih institucij in organov iz člena 121 pošljejo računovodji Komisije in Računskemu sodišču najpozneje do 1. marca naslednjega leta svoje začasne zaključne račune, skupaj s poročilom o izvrševanju proračuna in finančnem poslovodenju med letom.
The accounting officers of the other institutions and bodies referred to in Article 234 shall send, by 15 June, the required accounting information for consolidation purposes to the accounting officer of the Commission, in the manner and format laid down by the latter.
Računovodje drugih institucij in organov iz člena 234 do 15. junija pošljejo zahtevane računovodske informacije za namene konsolidacije računovodji Komisije, in sicer na način ter v obliki, ki jih ta določi.
The accounting officers of the other institutions and bodies referred to in Article 234shall also send by 1 March of the following year the required accounting information for consolidation purposes to the accounting officer of the Commission, in the manner and format laid down by the latter.
Računovodje drugih institucij in organov iz člena 234 prav tako do 1. marca naslednjega leta pošljejo zahtevane računovodske informacije za namene konsolidacije računovodji Komisije, in sicer na način ter v obliki, ki jih ta določi.
The accounting officers of the other institutions and bodies referred to in Article 121 shall send to the Commission's accounting officer and to the Court of Auditors by 1 March of the following year at the latest their provisional accounts together with the report on budgetary and financial management during the year.
Računovodje drugih institucij in organov iz člena 121 računovodji Komisije in Računskemu sodišču najpozneje do 1. marca naslednjega leta pošljejo svoje začasne zaključne račune, skupaj s poročilom o izvrševanju proračuna in finančnem poslovodenju med letom.
The accounting officers shall obtain from authorising officers all the information necessary for the production of accounts which give a fair presentation of the institutions' financial situation and of budgetary implementation.
Računovodje od odredbodajalcev pridobijo vse potrebne informacije za pripravo poslovnih knjig, ki so pošten prikaz finančnega stanja institucij in izvrševanja proračuna.
The accounting rules adopted in this proposal and the reference levels will be of crucial importance for the operation of this decision and for this reason all changes to it should be adopted under the ordinary legislative procedure.
Pravila za obračunavanje, sprejeta v tem predlogu, in referenčne ravni bodo ključnega pomena za delovanje tega sklepa, zato bi bilo treba tudi vse spremembe tega predloga sprejeti v skladu z rednim zakonodajnim postopkom.
The accounting rules adopted in this proposal and the reference levels will be of crucial importance for the operation of this decision.
Pravila za obračunavanje, sprejeta v tem predlogu, in referenčne ravni bodo ključnega pomena za delovanje tega sklepa.
The accounting rules adopted under Article 133 of the Financial Regulation shall specify the conversion and re-evaluation rules to be provided for the purposes of accrual accounting."
Računovodska pravila, določena v členu 133 finančne uredbe, opredeljujejo pravila za pretvorbo in ponovno oceno, ki se predložijo zaradi računovodstva na podlagi nastanka poslovnega dogodka.“
The accounting rules adopted under Article 133 of the Financial Regulation shall specify the conversion and re-evaluation rules to be provided for the purposes of accrual accounting.”
Računovodska pravila, določena v členu 133 finančne uredbe, opredeljujejo pravila za preračun in ponovno oceno, ki se predložijo zaradi računovodstva na podlagi nastanka poslovnega dogodka.“