natgillin/translations-raw huggingface dataset:
(20c) Da se okrepi neodvisnost revizorjev za družbe javnega interesa, se mora/morajo ključni revizijski partner/ključni revizijski partnerji, ki opravlja/opravljajo revizijo teh družb, izmenjavati.
(20c) In order to reinforce the independence of auditors of public interest entities, the key audit partner(s) auditing such entities should rotate.
Za organizacijo izmenjave morajo države članice zahtevati zamenjavo ključnega revizijskega partnerja/ključnih revizijskih partnerjev, ki obravnavajo revidirano družbo, pri čemer omogočijo revizijskemu podjetju, s katerim je povezan/so povezani ključni revizijski partner/ključni revizijski partnerji, da je še naprej zakoniti revizor te družbe.
To organise such rotation, Member States should require a change of key audit partner(s) dealing with an audited entity, while allowing the audit firm with which the key audit partner(s) is (are) associated to continue being the statutory auditor of such entity.
Kjer država članica meni, da je primerno za dosego določenih ciljev, lahko ta država članica kot drugo možnost zahteva zamenjavo revizijskega podjetja brez poseganja v določbe člena 40(2) te direktive.
Where a Member State considers it appropriate in order to attain the objectives pursued, that Member State might, alternatively, require the change of the audit firm, without prejudice to the provisions of Article 40(2) of this Directive.
UVODNA IZJAVA 21
RECITAL 21
(21) Medsebojna povezanost kapitalskih trgov narekuje potrebo po zagotovitvi visoke kakovosti opravljenega dela revizorjev iz tretjih držav v zvezi s kapitalskim trgom Skupnosti.
(21) The interrelation of capital markets emphasises the need to ensure also high quality work performed by auditors from third countries in relation with the Community capital market.
Zato morajo biti zadevni revizorji registrirani, da so vključeni v pregled zagotavljanja kakovosti ter sistem preiskav in sankcij.
The auditors concerned should therefore be registered so as to make them subject to quality assurance reviews and to the system of investigations and sanctions.
Odstopanja na podlagi vzajemnosti je treba omogočiti s poenotenim preverjanjem, ki ga v sodelovanju z državami članicami opravi Komisija.
Derogations on the basis of reciprocity should be possible subject to an equivalence testing to be performed by the Commission in co-operation with Member States.
V vsakem primeru mora družbo, ki je izdala prenosljive vrednostne papirje na organiziranem trgu v smislu člena 4(1)(18) Direktive 2004/39/ES, zmeraj pregledati revizor, registriran v državi članici ali pod nadzorom pristojnih organov v tretji državi, iz katere prihaja revizor, če Komisija ali država članica prizna, da ta tretja država izpolnjuje zahteve, enakovredne zahtevam EU na področju načel nadzora, sistemov zagotavljanja kakovosti ter sistemov preiskave in sankcij, ter če je ta sporazum vzajemen.
In any case, an entity which has issued transferable securities on a regulated market within the meaning of Article 4(1), point 18 of Directive 2004/39/EC should always be audited by an auditor either registered in a Member State or overseen by competent authorities of the third country where the auditor comes from, if that third country is acknowledged by the Commission or a Member State to meet requirements equivalent to EU requirements in the field of principles of oversight, quality assurance systems and systems of investigations and sanctions, and if this arrangement is reciprocal.
Če država članica meni, da je sistem zagotavljanja kakovosti tretje države enakovreden njenemu, to še ne pomeni, da morajo druge države članice sprejeti to oceno nacionalne enakovrednosti, niti s tem ne vpliva na odločbo Komisije.
If a system of quality assurance of a third country has been considered by a Member State as equivalent, this does not mean that other Member States have to accept such national equivalence assessment, nor shall it pre-empt the decision of the Commission.
Ta predlog spremembe upošteva na eni strani zahteve po revizijah, opravljenih v podjetjih, registriranih v Evropski Uniji, in na drugi strani praktične posledice za pristojne organe držav članic EU z registriranimi revizorji iz tretjih držav.
This amendment takes into account on the one hand, the requirements for all audits performed on companies listed in the European Union and on the other hand, the practical implications for competent authorities in the EU Member States with registering third country auditors.
UVODNA IZJAVA 22
RECITAL 22
(22) Zapletenost revizij mednarodnih skupin zahteva dobro sodelovanje pristojnih organov držav članic in tistih v tretjih državah.
(22) The complexity of international group audits requires a good co-operation between the competent authorities of Member States and those of third countries.
Zato morajo države članice pristojnim organom tretjih držav prek pristojnih nacionalnih organov zagotoviti dostop do revizijskih delovnih dokumentov in drugih dokumentov.
Member States should therefore ensure that access to audit working papers and other documents to competent authorities of third countries is made possible through the national competent authorities.
Da se zaščitijo pravice zadevnih strani ter da se hkrati pospeši dostop do teh dokumentov, bi morale države članice pristojnim organom tretjih držav, ki prejmejo soglasje nacionalnih pristojnih organov, omogočiti neposredni dostop.
In order to protect the rights of the parties concerned and at the same time facilitate the access to these papers and documents, Member States should be allowed to grant direct access to the competent authorities of third countries subject to the agreement of the national competent authority.
Eno od zadevnih meril za omogočanje dostopa je ustreznost pristojnih organov tretjih držav, o kateri se odloči Komisija.
One of the relevant criteria for the granting of access is the adequacy of the competent authorities in third countries, on which the Commission shall take a decision.
V pričakovanju odločitve Komisije in brez poseganja v odločitev lahko države članice ocenijo takšno ustreznost.
Pending such a decision by the Commission, Member States may assess such adequacy,without prejudice to the decision of the Commission.
Ta predlog spremembe upošteva na eni strani zahteve po revizijah, opravljenih v podjetjih, registriranih v Evropski Uniji, in na drugi praktične posledice za pristojne organe držav članic EU z registriranimi revizorji iz tretjih držav.
This amendment takes into account on the one hand, the requirements for all audits performed on companies listed in the European Union and on the other hand, the practical implications for competent authorities in the EU member states with registering third country auditors.
UVODNA IZJAVA 22 A (novo)
RECITAL 22 A (new)
(22a) Razkritje podatkov iz člena 34 mora biti v skladu s pravili prenosa osebnih podatkov tretjim državam, določenimi v Direktivi 95/46/ES Evropskega parlamenta in Sveta z dne 24. oktobra 1995 o varstvu posameznikov pri obdelavi osebnih podatkov in o prostem pretoku takih podatkov 1 .
(22a) Disclosure of information as referred to in Article 34 should be in accordance with the rules on the transfer of personal data to third countries laid down in Directive 95/46/EC of the European Parliament and of the Council of 24 October 1995 on the protection of individuals with regard to the processing of personal data and on the free movement of such data 1 .
Direktiva, kakor je bila spremenjena z Uredbo (ES) št. 1882/2003 Evropskega parlamenta in Sveta (UL L 284, 31.10.2003, str.
Directive as amended by Regulation (EC) No 1882/2003 of the European Parliament and of the Council (OJ L 284, 31.10.2003, p.
(23a) Evropski parlament mora od trenutka prvega posredovanja osnutka izvedbenih ukrepov imeti tri mesece časa, da jih pregleda in poda svoje mnenje.
(23a) The European Parliament should have three months from the date when the draft implementing measures are first forwarded in which to scrutinise them and give its opinion.
UVODNA IZJAVA 27 A (novo)
RECITAL 27 A (new)
(27a) Zakoniti revizorji in revizijska podjetja so odgovorni za skrbno izvajanje svojega dela in zato morajo biti odgovorni za finančno škodo zaradi pomanjkanja potrebne skrbnosti.
(27a) Statutory auditors and audit firms are responsible for carrying out their work with due care and thus should be liable for the financial damage caused by a lack of the care owed.
Vendar mora ostati sposobnost revizorjev in revizijskih podjetij za pridobitev kritja poklicnega zavarovanja odgovornosti nedotaknjena.
However, the auditors’ and audit firm’s ability to obtain professional indemnity insurance cover must be kept intact.
To ne bi držalo, če bi za revizorje in revizijska podjetja veljala neomejena finančna odgovornost.
This would not be the case if auditors and audit firms were subject to unlimited financial liability.
Prav tako lahko konkurenco na revizijskem trgu izkrivlja neomejena odgovornost ali celo nesorazmerno visoke zgornje meje odgovornosti zaradi enostransko upravičenih velikih družb.
Also, unlimited liability, or even disproportionately high liability caps, might distort competition in the audit market by unilaterally benefiting larger units.
Zato mora ta direktiva od držav članic zahtevati, da sprejmejo ustrezne ukrepe za omejitev bremena finančne odgovornosti revizorjev in revizijskih podjetij.
Therefore, this Directive should require Member States to take appropriate measures to limit the financial liability burden of auditors and audit firms.
Vendar ta direktiva ob upoštevanju dejstva, da so režimi odgovornosti držav članic lahko bistveno različni, predpisuje le cilj, ne pa tudi sredstev, ki jih države članice morajo ali smejo uporabiti za dosego tega cilja.
However, taking into account the fact that liability regimes of the Member States might vary considerably this Directive should only prescribe the goal but not the instruments Member States should or may use in order to achieve that goal.
Zavarovanje neomejene odgovornosti ni mogoče.
Unlimited liability cannot be insured against.
Države članice morajo zato zagotoviti ustrezen sistem odgovornosti.
Member States must therefore ensure an appropriate system of liability.
Ta direktiva vzpostavlja pravila v zvezi z obveznimi revizijami letnih in konsolidiranih računovodskih izkazov, če take revizije zahteva zakonodaja Skupnosti.
This Directive establishes rules concerning the statutory audit of annual and consolidated accounts in so far as such audits are required by Community law.
Ta direktiva vzpostavlja pravila v zvezi z obveznimi revizijami letnih in konsolidiranih računovodskih izkazov.
This Directive establishes rules concerning the statutory audit of annual and consolidated accounts.
Beseda „obvezno“ že kaže, da take revizije zahteva zakonodaja Skupnosti.
The word "statutory" already indicates that such an audit is required by Community law.
(1) „obvezna revizija“ je revizija letnih in konsolidiranih računovodskih izkazov, če jo zahteva zakonodaja Skupnosti in je opravljena v skladu z določbami te direktive;
(1) "Statutory audit" means an audit of annual accounts or consolidated accounts in so far as required by Community law and carried out in accordance with the provisions of this Directive;
(1) „obvezna revizija“ je revizija letnih in konsolidiranih računovodskih izkazov, če jo zahteva zakonodaja Skupnosti;
(1) "Statutory audit" means an audit of annual accounts or consolidated accounts in so far as required by Community law;
ČLEN 2, TOČKA 3
ARTICLE 2, POINT 3
(3) „revizijsko podjetje“ je družba, ki jo v skladu z določbami te direktive pooblastijo pristojni organi države članice za opravljanje obveznih revizij ne glede na njeno pravno obliko;
(3) "Audit firm" means an entity that is approved in accordance with the provisions of this Directive by the competent authorities of a Member State to carry out statutory audits regardless of its legal form;
Predlog Komisije ne upošteva revizijskih ustanov za hranilnice in zadružne banke, ker niso podjetja v smislu zgoraj navedenega.
The Commission's proposal does not account for the auditing institutions of savings and cooperative banks since they are not firms in the above sense.
ČLEN 2, TOČKA 3 A (novo)
ARTICLE 2, POINT 3 A (new)
(3a) „revizijska družba tretje države“ je družba, ki izvaja ne glede na pravno obliko revizije letnih ali konsolidiranih računov družbe iz tretje države;
(3a) “Third country audit entity” means an entity, regardless of its legal form, which carries out audits of the annual or consolidated accounts of a company incorporated in a third country;
ČLEN 2, TOČKA 3 B (novo)
ARTICLE 2, POINT 3 B (new)
(3b) „revizor tretje države“ je fizična oseba, ki izvaja revizije letnih ali konsolidiranih računov družbe iz tretje države;
(3b) “Third country auditor” means a natural person who carries out audits of the annual or consolidated accounts of a company incorporated in a third country;
ČLEN 2, TOČKA 4
ARTICLE 2, POINT 4
(4) „revizor skupine“ je zakoniti revizor ali revizijsko podjetje , ki izvaja obvezno revizijo konsolidiranih računovodskih izkazov;
(4) "Group auditor" means the statutory auditor or audit firm that carries out the statutory audit of the consolidated accounts;
(4) „revizor skupine“ je /so zakoniti revizor /zakoniti revizorji ali revizijsko podjetje/ revizijska podjetja , ki izvaja /izvajajo obvezno revizijo konsolidiranih računovodskih izkazov;
(4) "Group auditor" means the statutory auditor(s) or audit firm(s) that carries(carry) out the statutory audit of the consolidated accounts;
ČLEN 2, TOČKA (5)
ARTICLE 2, POINT (5)
(5) „omrežje“ je večja struktura, v katero spada zakoniti revizor ali revizijsko podjetje, ki uporablja skupno blagovno znamko ali skupne strokovne vire;
(5) "Network" means the larger structure to which a statutory auditor or an audit firm belongs and which makes use of a common brand-name or through which professional resources are shared ;
(5) „omrežje“ je večja struktura:
(5) "Network" means the larger structure :
– ki je namenjena sodelovanju in v katero spada zakoniti revizor ali revizijsko podjetje , in;
- which is aimed at cooperation to which a statutory auditor or an audit firm belongs , and;
– ki je jasno namenjena delitvi dobička ali stroškov ali ima skupno lastništvo, upravljanje nadzora, skupno politiko in postopke nadzora kakovosti, skupno poslovno strategijo, uporablja skupno blagovno znamko ali je pomemben del strokovnih virov;
- which is clearly aimed at profit or cost sharing or shares common ownership, control or management, common quality control policies and procedures, a common business strategy, the use of a common brand-name , or a significant part of professional resources;
Opredelitev omrežja v členu 2(5) je bila preoblikovana.
The definition of a network in article 2 point 5 has been restructured.
Za nadaljnjo pojasnilo opredelitve omrežja je bil dodan stavek v uvodni izjavi 10, kot predlaga sporazumni predlog spremembe uvodne izjave 10.
For further clarification of the definition of a network, an additional sentence in recital 10 has been added, as proposed with compromise amendment to recital 10.
ČLEN 2, TOČKA 8
ARTICLE 2, POINT 8
(8) „pristojni organi“ so organi ali telesa, določena z zakonom , ki so odgovorni za zakonsko ureditev in nadzor zakonitih revizorjev in revizijskih podjetij;
(8)“Competent authorities” means authorities or bodies designated by law that are responsible for the regulation and supervision of statutory auditors and audit firms;
(8)„pristojni organi“ so organi ali telesa, določena z zakonom, ki so pooblaščeni za zakonsko ureditev ter/ali nadzor zakonitih revizorjev in revizijskih podjetij ali posebnih vidikov zakonske ureditve in/ali nadzora; sklicevanje na „pristojni organ“ v posebnem členu je sklicevanje na organ ali telo/telesa, odgovoren/odgovorna za funkcije v navedenem členu;
(8)“Competent authorities” means the authorities or bodies designated by law that are in charge of the regulation and/or oversight of statutory auditors and audit firms or of specific aspects thereof; the reference to "competent authority" in a specific article means a reference to the authority or body(ies) responsible for the functions referred to in that article ;
ČLEN 2, TOČKA (9)
ARTICLE 2, POINT (9)
(9) „mednarodni revizijski standardi“ so Mednarodni revizijski standardi (ISA) in z njimi povezana mednarodna revizijska poročila , če so pomembna za obvezno revizijo;
(9) "International auditing standards" means International Standards on Auditing (ISA) and related International Audit Practice Statements , in so far as relevant to the statutory audit;
(9) „mednarodni revizijski standardi“ so Mednarodni revizijski standardi (ISA) in z njimi povezana poročila in standardi , če so pomembna za obvezno revizijo;
(9) "International auditing standards" means International Standards on Auditing (ISA) and related Statements and Standards , in so far as relevant to the statutory audit;
Sklicuje se tudi na z njimi povezane standarde, kot je Mednarodni standard za nadzor kakovosti.
Refers also to related standards such as the International Standard of Quality Control.
ČLEN 2, TOČKA 11
ARTICLE 2, POINT 11
(11) „družbe v javnem interesu“ so družbe, ki jih ureja zakonodaja države članice in ki lahko trgujejo z vrednostnimi papirji na organiziranem trgu katere koli države članice v smislu člena 4(1)(18) Direktive 2004/39/ES, kreditne institucije v smislu člena 1(1) Direktive 2000/12/ES Evropskega parlamenta in Sveta z dne 20. marca 2000 o začetku opravljanja in opravljanju dejavnosti kreditnih institucij 1 in zavarovalnice, kot je določeno v členu 2(1) Direktive Sveta 91/674/EGS z dne 19. decembra 1991 o letnih računovodskih izkazih in konsolidiranih računovodskih izkazih zavarovalnic .
(11) "Public interest entities" means entities governed by the law of a Member State whose transferable securities are admitted to trading on a regulated market of any Member State within the meaning of Article 4(1), point 18 of Directive 2004/39/EC, credit institutions within the meaning of Article 1(1) of Directive 2000/12/EC of the European Parliament and of the Council of 20 March 2000 relating to the taking up and pursuit of the business of credit institutions 1 and insurance undertakings as defined in Article 2(1) of Council Directive 91/674/EEC of 19 December 1991 on the annual accounts and consolidated accounts of insurance undertakings 2 .
Države članice lahko za družbe javnega interesa imenujejo tudi druge družbe, na primer družbe, ki imajo zaradi svoje narave poslovanja, velikosti ali števila zaposlenih javni pomen;
Member States may also designate other entities as public interest entities, for instance entities that are of significant public relevance because of the nature of their business, their size or the number of their employees;
1 UL L 126, 26.5.2000, str.
1 OJ L 126, 26.5.2000, p.
2 UL L 374, 31.12.1991, str.
2 OJ L 374, 31.12.1991, p.
Direktiva, kakor je bila spremenjena z Direktivo 2003/51/ES Evropskega parlamenta in Sveta (UL L 178, 17.7.2003, str.
Directive as amended by Directive 2003/51/EC of the European Parliament and of the Council (OJ L 178, 17.7.2003, p.
Ob upoštevanju posledic za družbe, ki veljajo za družbe javnega interesa, je treba pojem družbe javnega interesa jasno opredeliti.
Considering the implications for companies of being regarded as public interest entities, the notion of public interest entity has to be clearly defined.
ČLEN 2, TOČKA 11 A (novo)
ARTICLE 2, POINT 11 A (new)
(11a) „zadruga “ je evropska zadruga, kot je določeno v členu 1 Uredbe Sveta (ES) št. 1435/2003 z dne 22. julija o statutu evropske zadruge ali katera koli druga zadruga, za katero se na podlagi zakonodaje Skupnosti zahteva obvezna revizija, kot so kreditne institucije v smislu člena 1(1) Direktive 2000/12/ES ter zavarovalnice iz člena 2(1) Direktive 91/674/EGS;
(11a) “Cooperative” means a European Cooperative Society as defined in Article 1 of Council Regulation (EC) No 1435/2003 of 22 July 2003 on the Statute for a European Cooperative Society (SCE) 1 , or any other cooperative which requires a statutory audit under Community law, such as credit institutions within the meaning of Article 1(1) of Directive 2000/12/EC and insurance undertakings as defined in Article 2(1) of Directive 91/674/EEC;
1 UL L 207, 18.8.2003, str.
1 OJ L 207, 18.8.2003, p.
Uredba, kakor je bila spremenjena z Sklepom Skupnega odbora EEA št. 15/2004 (UL L 116, 22.4.2004, str.
Regulation as amended by Decision of the EEA Joint Committee No 15/2004 (OJ L 116, 22.4.2004, p.
Glede na pomembno vlogo, ki jo imajo v državah članicah EU zadruge, morajo biti te izrecno opredeljene.
Considering the important role of cooperatives in the EU member states, cooperatives should be explicitely defined.
ČLEN 2, TOČKA 11 B (novo)
ARTICLE 2, POINT 11 B (new)
(11b) „neizvajalec“ je vsaka fizična oseba, ki vsaj tri leta pred sodelovanjem pri urejanju sistema javnega nadzora ni izvajala obveznih revizij, ni imela volilnih pravic v revizijskem podjetju, ni bila članica upravnega ali poslovodnega telesa revizijskega podjetja in ni bila zaposlena v revizijskem podjetju ali kako drugače povezana z njim.
(11b) "Non-practitioner" means any natural person who for at least three years prior to his or her involvement in the governance of the public oversight system has not carried out statutory audits, has not held voting rights in an audit firm, has not been a member of the administrative or management body of an audit firm and has not been employed by or otherwise associated with an audit firm;
Pojem neizvajalca je treba jasno opredeliti.
The notion of non-practitioner has to be clearly defined.
ČLEN 2, TOČKA 11 C (novo)
ARTICLE 2, POINT 11 C (new)
(11c) „ključni revizijski partner/ključni revizijski partnerji“ je/so:
(11c) “Key audit partner(s)” means:
a. zakoniti revizor/zakoniti revizorji, ki ga/jih revizijsko podjetje določi za posebno revizijo kot prvotno odgovornega/odgovorne za izvajanje obvezne revizije v imenu revizijskega podjetja; ali
a. the statutory auditor(s) designated by an audit firm for a particular audit engagement as being primarily responsible for carrying out the statutory audit on behalf of the audit firm; or
b. v primeru revizije skupine vsaj zakoniti revizor/zakoniti revizorji, ki ga/jih revizijsko podjetje določi kot prvotno odgovornega/odgovorne za izvajanje obvezne revizije na ravni skupine, in zakoniti revizor/zakoniti revizorji, ki je določen/so določeni kot prvotno odgovoren/odgovorni na ravni materialnih podružnic; ali
b. in the case of a group audit at least the statutory auditor(s) designated by an audit firm as being primarily responsible for carrying out the statutory audit at the level of the group and the statutory auditor(s) designated as being primarily responsible at the level of material subsidiaries; or
c. zakoniti revizor/zakoniti revizorji, ki podpiše/podpišejo revizijsko poročilo.
c. the statutory auditor(s) who sign(s) the audit report.
Vsaka država članica imenuje pristojne organe, odgovorne za pooblaščanje zakonitih revizorjev in revizijskih podjetij.
Each Member State shall designate competent authorities which are responsible for approving statutory auditors and audit firms.
Pristojni organi so lahko strokovna združenja, če so predmet javnega nadzora iz členov 31 in 42.
The competent authorities may be professional associations provided that they are subject to public oversight as referred to in Articles 31 and 42.
Obvezne revizije izvajajo le zakoniti revizorji ali revizijska podjetja, ki jih pooblasti država članica, ki zahteva obvezno revizijo.
Statutory audits shall be carried out only by statutory auditors or audit firms which are approved by the Member State requiring the statutory audit.
Obvezne revizije izvajajo le zakoniti revizorji ali revizijska podjetja, ki jih pooblasti država članica, v kateri se izvaja obvezna revizija.
Statutory audits shall be carried out only by statutory auditors or audit firms which are approved by the Member State where the statutory audit is carried out.
Vsaka država članica imenuje pristojne organe, odgovorne za pooblaščanje zakonitih revizorjev in revizijskih podjetij.
Each Member State shall designate competent authorities which shall be responsible for approving statutory auditors and audit firms.