natgillin/translations-raw huggingface dataset:
The statutory auditor or the audit firm shall keep record of the results of the internal quality control review, together with the considerations underlying those results.
Zakoniti revizor ali revizijsko podjetje evidentira rezultate pregleda notranjega obvladovanja kakovosti in podatke, ki so podlaga za navedene rezultate.
The statutory auditor or the audit firm shall keep records of any complaints about the performance of the statutory audits.
Zakoniti revizor ali revizijsko podjetje evidentira vse pritožbe v zvezi z izvajanjem obveznih revizij.
The statutory auditor or the audit firm shall keep records of the cases in which their employees do not respect this Regulation.
Zakoniti revizor ali revizijsko podjetje evidentira primere, v katerih njegovi zaposleni ne upoštevajo te uredbe.
The statutory auditor or the audit firm shall maintain professional scepticism in particular when reviewing management estimates relating to fair values and the impairment of goodwill and other intangible and future cash flow relevant to the consideration of the going concern.
Zakoniti revizor ali revizijsko podjetje strokovno skrbnost ohrani zlasti pri pregledovanju ocen vodstva v zvezi s poštenimi vrednostmi in oslabitvijo dobrega imena ter z drugimi neopredmetenimi in prihodnjimi denarnimi tokovi, ki so pomembni za obravnavo časovne neomejenosti poslovanja.
The statutory auditor or the audit firm shall prepare an annual report with an overview of any such measures taken and communicate it to the employees.
Zakoniti revizor ali revizijsko podjetje pripravi letno poročilo s pregledom vseh takih sprejetih ukrepov in ga posreduje zaposlenim.
The statutory auditor or the audit firm shall present the results of the statutory audit in the following reports:
Zakoniti revizor ali revizijsko podjetje predloži rezultate obvezne revizije v naslednjih poročilih:
The statutory auditor or the audit firm shall present the results of the statutory audit of the public-interest entity in an audit report.
Zakoniti revizor ali revizijsko podjetje predloži rezultate obvezne revizije subjekta javnega interesa v revizijskem poročilu.
The statutory auditor or the audit firm shall present the results of the statutory audit to the audit committee of the audited entity in accordance with Article 24 and to supervisors of public-interest entities in accordance with Article 25.
Zakoniti revizor ali revizijsko podjetje predloži rezultate obvezne revizije revizijski komisiji revidiranega subjekta v skladu s členom 24 in nadzornikom subjektov javnega interesa v skladu s členom 25.
The statutory auditor or the audit firm should appropriately document the audit work.
Zakoniti revizor ali revizijsko podjetje mora revizijsko delo ustrezno dokumentirati.
The statutory auditor or the audit firm should confirm annually to the audit committee of the audited entity their independence and discuss with such committee any threat to their independence as well as the safeguards applied to mitigate those threats.
Zakoniti revizor ali revizijsko podjetje mora vsako leto revizijski komisiji revidiranega subjekta potrditi svojo neodvisnost ter s takšno komisijo razpravljati o kakršnih koli nevarnostih za svojo neodvisnost in uporabljenih zaščitnih ukrepih za omilitev navedenih nevarnosti.
The statutory auditor or the key audit partner who carries out a statutory audit on behalf of an audit firm infringes Article 8(1)(a) by taking up a key management position in the audited entity before a period of at least two years has elapsed since he or she resigned as a statutory auditor or key audit partner from the audit engagement.
Zakoniti revizor ali ključni revizijski partner, ki izvaja obvezno revizijo v imenu revizijskega podjetja, krši člen 8(1)(a), če prevzame pomemben vodstveni položaj v revidiranem subjektu pred pretekom vsaj dveh let po tem, ko je prenehal sodelovati pri revizijskem poslu kot zakoniti revizor ali ključni revizijski partner.
The statutory auditor or the key audit partner who carries out a statutory audit on behalf of an audit firm infringes Article 8(1)(b) by becoming a member of the audit committee of the audited entity or of an equivalent body, before a period of at least two years has elapsed since he or she resigned as a statutory auditor or key audit partner from the audit engagement.
Zakoniti revizor ali ključni revizijski partner, ki izvaja obvezno revizijo v imenu revizijskega podjetja, krši člen 8(1)(b), če postane član revizijske komisije revidiranega subjekta ali enakovrednega organa pred pretekom vsaj dveh let po tem, ko je prenehal sodelovati pri revizijskem poslu kot zakoniti revizor ali ključni revizijski partner.
The statutory auditor or the key audit partner who carries out a statutory audit on behalf of an audit firm infringes Article 8(1)(c) by becoming a non-executive member of the administrative body or a member of the supervisory body of the audited entity, before a period of at least two years has elapsed since he or she resigned as a statutory auditor or key audit partner from the audit engagement.
Zakoniti revizor ali ključni revizijski partner, ki izvaja obvezno revizijo v imenu revizijskega podjetja, krši člen 8(1)(c), če postane neizvršni član upravnega organa ali član nadzornega organa revidiranega subjekta pred pretekom vsaj dveh let po tem, ko je prenehal sodelovati pri revizijskem poslu kot zakoniti revizor ali ključni revizijski partner.
The statutory auditor shall also express an opinion concerning the consistency of the management report with the financial statements for the same financial year.
Zakoniti revizor poda tudi mnenje glede skladnosti poslovnega poročila z računovodskim izkazom za isto poslovno leto.
The statutory auditor(s) or audit firm(s) shall indicate in the audit report if the report on income tax information has not been provided or made accessible in accordance with those Articles.
Zakoniti revizor(-ji) ali revizijsko(-a) podjetje(-a) v revizijskem poročilu navede(-jo), če poročilo o davčnih informacijah v zvezi z dohodki ni bilo pripravljeno ali ni bil omogočen dostop do njega v skladu z navedenimi členi.
The statutory auditor(s) or audit firm(s) shall report to the audit committee on key matters arising from the statutory audit, and in particular on material weaknesses in internal control in relation to the financial reporting process.
Zakoniti revizorji ali revizijska podjetja poročajo revizijski komisiji o ključnih zadevah v zvezi z obvezno revizijo, zlasti o pomembnih pomanjkljivostih notranjega kontroliranja v zvezi s postopkom računovodskega poročanja.
The statutory auditor(s) or the audit firm(s) carrying out statutory audit of public-interest entities shall submit an additional report to the audit committee of the audited entity.
Zakoniti revizorji ali revizijska podjetja, ki izvajajo obvezno revizijo subjektov javnega interesa, predložijo dodatno poročilo revizijski komisiji revidiranega subjekta.
The statutory auditor(s) or the audit firm(s) shall comply with the international auditing standards referred to in Article 26 of Directive 2006/43/EC when carrying out the statutory audit of public-interest entities as long as those standards are in conformity with the requirements of this Regulation.
Zakoniti revizorji ali revizijska podjetja pri izvajanju obvezne revizije subjektov javnega interesa upoštevajo mednarodne revizijske standarde iz člena 26 Direktive 2006/43/ES, če so navedeni standardi v skladu z zahtevami iz te uredbe.
The statutory auditor, audit firm or member of the audit firm's network will be prevented from providing certain non-audit services which are fundamentally incompatible with the independent public-interest function of audit to their audited entities in all cases, while for other non-services that are not fundamentally incompatible with the audit services, the audit committee or the competent authority will be empowered to assess, depending on the concrete circumstances, whether or not they may be provided to the audited entity..
Zakoniti revizor, revizijsko podjetje ali član mreže revizijskega podjetja določenih nerevizijskih storitev (ki so v svojem bistvu nezdružljive z neodvisno funkcijo zastopanja javnega interesa, ki jo ima revizija) ne bo smel opravljati v nobenem primeru, za ostale nerevizijske storitve, ki v svojem bistvu niso nezdružljive z revizijskimi storitvami, pa velja, da je revizijska komisija ali pristojni organ pooblaščen, da glede na dane okoliščine oceni, ali se jih lahko nudi revidiranim subjektom.
The statutory exception (Option 2) would avoid the burden of obtaining a copyright licence but maintain the prior diligent search.
Obvezna izjema (možnost 2) bi se izognila bremenu pridobitve licence za avtorske pravice, vendar bi obdržala predhodno vztrajno iskanje.
The statutory exception (Option 2) would avoid the burden of obtaining a copyright license but maintain the prior diligent search.
Obvezna izjema (možnost 2) bi se izognila bremenu pridobitve licence za avtorske pravice, vendar bi obdržala predhodno vztrajno iskanje.
The statutory management requirements listed in Annex II shall be established by Community legislation in the following areas:
Predpisane zahteve ravnanja se določijo z zakonodajo Skupnosti na naslednjih področjih:
The statutory retirement age for women will be increased and aligned only gradually with that of men, starting in 2024 and ending in 2033.
Zakonsko določena upokojitvena starost za ženske se bo povišala in se med letoma 2024 in 2033 postopno uskladila z upokojitveno starostjo za moške.
The statutory retirement age in Slovakia is comparatively low, partly due to life expectancy factors.
Zakonsko določena upokojitvena starost je na Slovaškem razmeroma nizka, deloma zaradi dejavnikov pričakovane življenjske dobe.
The statutory retirement age is being gradually increased over the period to 2026, but the pension system does not take into account indicators of life expectancy.
Zakonsko določena upokojitvena starost se bo do leta 2026 postopoma zviševala, vendar pokojninski sistem ne upošteva kazalnikov o pričakovani življenjski dobi.
The statutory schemes comprise three different pensions – the Supplementary Earnings-related Scheme (ATP), the Special Pension (SP), and the Temporary Pension (DMP).
Pokojninski sistem, ki ga zagotavlja zakon, sestavljajo tri različne oblike pokojnin: dodatna poklicna pokojnina, povezana z dohodkom (ATP – arbejdsmarkedets tillægspension), posebno preventivno varčevanje (SP – særlig pensionsopsparing) in začasno pokojninsko varčevanje (DMP – den midlertidige pensionsopsparing).
The Stauffer case (C-386/04) dealt with the first hypothesis whereas the Persche case (C-318/07) dealt with the second.
Zadeva Stauffer (C-386/04) je obravnavala prvo hipotezo, medtem ko je zadeva Persche (C-318/07) obravnavala drugo.
The stay abroad must also be lengthy enough to ground new ideas and establish greater elasticity in attitude and behaviour.
Bivanje v tujini mora biti tudi dovolj dolgo, da se lahko ukoreninijo nove ideje in vzpostavi večja prožnost v odnosih in vedenju.
The stay should not interfere with the performance of on-going contracts.
Ustavitev ne bi smela vplivati na izvedbo obstoječih pogodb.
The STCW Convention and EU Directives in compliance with it have also been examined in past opinions2.
Tudi konvencija STCW in z njo povezane direktive EU so bile obravnavane v prejšnjih mnenjih2.
The STCW Convention was significantly amended in 1995.
Konvencija STCW je bila leta 1995 bistveno spremenjena.
The STCW was amended originally in 1995 and in June 2010 by the Manila amendments.
STCW je bila najprej spremenjena leta 1995, nato pa junija 2010 z manilskimi spremembami.
The STD shall demonstrate the compliance of the construction product with the applicable requirements.
Posebna tehnična dokumentacija kaže skladnost gradbenega proizvoda z veljavnimi zahtevami.
The steady development of the EU's internal market brings many new opportunities for companies of all sizes but it also needs a minimum of regulation to function.
Stalen razvoj notranjega trga EU prinaša za družbe vseh velikosti mnoge nove priložnosti, zahteva pa tudi minimalne predpise.
The steady gains in economic growth and job creation witnessed over the last decade have been wiped out and the crisis has exposed some fundamental weaknesses in our economy.
Izničila je stalno gospodarsko rast in ustvarjanje delovnih mest, ki smo jima bili priča v zadnjem desetletju, in razkrila nekatere temeljne pomanjkljivosti v našem gospodarstvu.
The steady gains in economic growth and job creation witnessed over the last decade have been wiped out – our GDP fell by 4% in 2009, our industrial production dropped back to the levels of the 1990s and 23 million people - or 10% of our active population - are now unemployed.
Zmerne gospodarske rasti in ustvarjanja delovnih mest, čemur smo bili priča v zadnjem desetletju, ni več – naš BDP je v letu 2009 padel za 4 %, naša industrijska proizvodnja je nazadovala na raven 1990-ih let in brezposelnih je zdaj 23 milijonov ljudi, kar je 10 % našega aktivnega prebivalstva.
The steady growth in the NGO sector of partners with conflict prevention and peacebuilding skills, who are developing their administrative capacities to manage EU funds, has meant that NGOs are being called on more often to implement IfS actions.
Zaradi enakomerne rasti sektorja partnerskih nevladnih organizacij, ki so vešče na področju preprečevanja konfliktov in vzpostavljanja miru in ki krepijo svoje administrativne zmogljivosti za upravljanje sredstev EU, so nevladne organizacije vse pogosteje pozvane k izvajanju ukrepov v okviru instrumenta za stabilnost.
The steady improvement between August and October is due to a larger number of companies displaying both currencies, as well as to fewer companies using an incorrect conversion rate, whereas the number of cases of incorrect rounding persists.
Do stalnega izboljševanja med avgustom in oktobrom je prišlo, ker je večje število podjetij navajalo cene v obeh valutah, prav tako je tudi manj podjetij uporabljalo napačen menjalni tečaj, medtem ko se število primerov napačnega zaokroževanja cen ne zmanjšuje.
The steady lowering of barriers between EU Member States has brought numerous benefits to citizens, such as the freedom to travel, study and work abroad.
Nepretrgano zmanjševanje ovir med državami članicami EU prinaša številne koristi državljanom, kot so svobodno potovanje v tujino ter študij in delo v tujini.
The steady removal of key manufacturing processes from Europe will lead to increased costs for the industries remaining.
The steady removal of key manufacturing processes from Europe will lead to increased costs for the industries remaining.<}0{>Enakomerna odstranitev ključnih proizvodnih procesov iz Evrope bo povzročila večje stroške v industrijah, ki bodo v Evropi ostale.
The steam engine triggered the industrial revolution.
Parni stroj je povzročil industrijsko revolucijo.
The STECF also advises that the minimum spawning biomass level at which the stock could start to be harvested should be set at 24 000 tones and the precautionary biomass levels at 33 000 tones.
STECF tudi meni, da je treba minimalno raven drstitvene biomase, pri kateri bi se stalež lahko začel loviti, določiti na 24 000 ton, previdnostne ravni biomase pa na 33 000 ton.
The STECF endorsed ICES' conclusions8.
STECF je potrdil ugotovitve ICES8.
The STECF evaluation of the southern hake and Norway lobster plan carried out in October 2010 follows the conclusions of a number of related scientific meetings, namely (i) ICES benchmark assessment of February 2010 validating a new methodology to determine the biological status of the southern hake stock, (ii) the STECF scoping meeting of June 2010 specifying a series of work activities in preparation to the evaluation of the plan, (iii) the STECF review of the effort regime (in September 2010) and (iv) ICES work on the evaluation of harvest control rules during 2010.
Ocenjevanje načrta obnovitve staležev južnega osliča in škampa, ki ga je odbor STECF izvedel oktobra 2010, temelji na sklepih, oblikovanih na več povezanih znanstvenih srečanjih, in sicer (i) primerjalni oceni sveta ICES iz februarja 2010, v kateri je bila potrjena nova metodologija za opredelitev biološkega statusa staleža južnega osliča, (ii) srečanju odbora STECF za opredelitev področja delovanja iz junija 2010, na katerem je bila opredeljena vrsta delovnih dejavnosti za pripravo na ocenjevanje načrta, (iii) pregledu ureditve ribolovnega napora, ki ga je opravil odbor STECF (septembra 2010), in (iv) delu sveta ICES v zvezi z oceno pravil za nadzor nad ulovom v letu 2010.
The STECF will be consulted before approving the work plans.
Pred odobritvijo delovnih načrtov se bo posvetovala s STECF.
The steel and aluminium sectors in Europe, for instance, are already performing well in this area.
Sektor jekla in aluminija v Evropi, na primer, na tem področju že dosega dobre rezultate.
The steel industry has succeeded in bringing itself into line with globalisation and sustainable development demands.
Jeklarski industriji je uspelo, da se je prilagodila zahtevam globalizacije in trajnostnega razvoja.
The steel industry has to confront many challenges in different areas such as the competitiveness arising from globalisation; the rapid growth of new, large producers (at present China); environmental rules which concern both processes and products; the requirements of customers and shareholders; health and safety at work and training.
Jeklarska industrija se bo morala soočiti z mnogimi izzivi na različnih področjih, kot je konkurenca, ki izhaja iz globalizacije; strma rast novih, velikih proizvajalcev (trenutno Kitajska), okoljska pravila, ki se nanašajo tako na postopke kot na izdelke, zahteve potrošnikov in delničarjev, zdravje in varnost pri delu in usposabljanje.
The steel industry has to confront many challenges in different areas such as the need for competitiveness arising from globalisation; the rapid growth of new, large producers (at present China); environmental rules which concern both processes and products; the requirements of customers and shareholders; health and safety at work and training.
Jeklarska industrija se bo morala soočiti z mnogimi izzivi na različnih področjih, kot je potreba po konkurenci, ki izhaja iz globalizacije; strma rast novih, velikih proizvajalcev (trenutno Kitajska), okoljska pravila, ki se nanašajo tako na postopke kot na izdelke, zahteve potrošnikov in delničarjev, zdravje in varnost pri delu in usposabljanje.
The steel industry in the EU-15 is well-equipped to meet global competition at the beginning of the 21st century.
The steel industry in the EU-15 is well-equipped to meet global competition at the beginning of the 21st century.<}0{>Jeklarska industrija v EU 15 je na začetku 21. stoletja dobro opremljena za spoprijem s svetovno konkurenco.
The steel industry is reliant on sectors such as the automobile and construction sectors, which have experienced a sharp drop in activity since 2008.
Jeklarska industrija je odvisna od sektorjev, kot sta avtomobilska industrija in gradbeništvo, ki od leta 2008 beležita močen upad dejavnosti.
The steel industry serves as an example here as regards to collection of data on iron and steel, so the opinion encourages the Commission to continue to collect some key statistics for other areas of the metals industry as well, since it is becoming increasingly apparent that general industry statistics do not provide enough information to be able to conclude that there is a specific need for policy action in the other sub-sectors.
Industrija jekla služi kot primer glede zbiranja podatkov o železu in jeklu, zato mnenje poziva Komisijo k nadaljnjemu zbiranju nekaterih bistvenih statističnih podatkov tudi za druga področja kovinske industrije, saj vse pogosteje splošne industrijske statistike ne zagotavljajo dovolj podatkov, iz katerih bi lahko ugotovili konkretno potrebo po političnih ukrepih v drugih podsektorjih.
The steel industry serves as an example here.
Industrija jekla služi kot primer.
The steel industry's consumption of reducing agents in the blast furnace converter process, for instance, is already at a chemical/physical minimum and cannot be further decreased without sacrificing demand of customers and production volumes.
Poraba reducentov pri procesu pretvorbe v plavžih v jeklarski industriji je na primer že dosegla kemični/fizični minimum in je ni mogoče dodatno zmanjšati, razen na račun povpraševanja potrošnikov in obsega proizvodnje.
The steel industry, and with it European society, benefited from this type of cooperative research, where endeavours are coordinated, joint efforts undertaken and results made available to all concerned.
Jeklarska industrija in skupaj z njo tudi evropska družba sta imeli koristi od te vrste skupnega raziskovanja, kjer se usklajuje trud, spodbuja skupna prizadevanja in so rezultati na voljo vsem zainteresiranim.
The steel industry’s consumption of reducing agents in the blast furnace converter process, for instance, is already at a chemical/physical minimum and cannot be further decreased without sacrificing demand of customers and production volumes.
Poraba reducentov pri procesu pretvorbe v plavžih v jeklarski industriji je na primer že dosegla kemični/fizični minimum in je ni mogoče dodatno zmanjšati, razen na račun povpraševanja potrošnikov in obsega proizvodnje.
The steel making process together with coke ovens is a source of valuable gases - the blast furnace gas, converter gas (BOF) and coke oven gas.
Pri postopkih pridelave jekla kot tudi v koksarnah nastajajo dragoceni plini, namreč plavžni plin, plin v martinovki in koksarniški plin.
The steel sector faces longer-term challenges which require continued investment in breakthrough technologies.
Jeklarski sektor se sooča z dolgoročnimi izzivi, ki zahtevajo stalne naložbe v prodorne tehnologije.
The steel sector in Europe has an annual turnover1 of EUR 166 billion and is responsible for 1.3% of EU GDP.
Jeklarski sektor v Evropi ima letni promet1 v višini 166 milijard EUR in predstavlja 1,3 % BDP EU.
The steel sector is now so competitive that even in economically difficult times it is mainly able to remain in the black.
Jeklarski sektor je sedaj tako konkurenčen, da je celo v gospodarsko težkih časih večinoma sposoben poslovati z dobičkom.
The Steel statistics regulation will be formally proposed for repeal as part of the Proposal for a Regulation on business statistics, planned for Commission adoption in 4th quarter 2016.
Njena razveljavitev bo formalno predlagana v okviru predloga uredbe o statistiki podjetij, ki ga bo Komisija predstavila v zadnjem četrtletju leta 2016.
The steel subsidy codes, based on Article 95, stipulated from 1980 onwards that aid to steel companies could only be granted under strictly defined circumstances.
Kodeks o jeklarskih subvencijah, ki je temeljil na členu 95, je od leta 1980 dalje določal, da se lahko pomoč jeklarskim podjetjem dodeli samo v strogo določenih okoliščinah.
The Steel Technology Platform has identified the following challenges:
Tehnološka platforma za jeklo je opredelila naslednje izzive:
The steep increase of competition regimes around the world has broadened the need to find a global common ground.
Z občutnim povečanjem konkurenčnih ureditev po vsem svetu se je povečala tudi potreba po skupnih temeljih na svetovni ravni.
The steep rise in EU Customs' seizures shows that counterfeiting is a dangerous and growing phenomenon.
Hitro naraščanje števila zasegov carinskih organov EU kaže na to, da je ponarejanje nevaren in naraščajoč pojav.
The steep rise in old-age dependency ratios could be largely avoided if people would work longer (see figure 2).
Strmo naraščanje ekonomskega količnika starostne odvisnosti bi se lahko v veliki meri preprečilo, če bi ljudje delali dlje (glej Sliko 2).