natgillin/translations-raw huggingface dataset:
Pri zagotavljanju takšnih revizijskih storitev se zagotovi pravna, organizacijska in osebna neodvisnost enot od njihovih članov.
When providing such auditing services the legal, organisational and personal independence of the entities from their members is guaranteed.
(10a) V primerih samorevizije ali lastnega interesa, v katerih je treba varovati neodvisnost zakonitega revizorja ali revizijskega podjetja, se mora odločiti država članica in ne zakoniti revizor ali revizijsko podjetje, ali naj zakoniti revizor ali revizijsko podjetje odstopi od revizijskega posla ali se ga vzdrži za naročnika revizije.
(10a) In cases of self review or self interest, where appropriate to safeguard the statutory auditor´s or audit firm’s independence, it should be for the Member State rather than the statutory auditor or the audit firm to decide whether the statutory auditor or audit firm should resign or abstain from an audit engagement with regard to its audit clients.
Vendar pa to ne sme povzročiti položaja, v katerem bi imele države članice splošno dolžnost, da zakonitim revizorjem ali revizijskim podjetjem preprečijo opravljanje storitev za naročnike revizije, ki niso povezane z revizijo.
However, this should not lead to a situation where Member States have a general duty to prevent statutory auditors or audit firms from providing non-audit services to their audit clients.
Za ugotavljanje, ali je neprimerno, da v primerih lastnega interesa ali samorevizije zakoniti revizor ali revizijsko podjetje ne izvaja obveznih revizij za ščitenje neodvisnosti zakonitega revizorja ali revizijskega podjetja, je treba upoštevati, ali je revidirana enota javnega interesa izdala prenosljive vrednostne papirje, ki so sprejeti v trgovanje na organiziranem trgu v smislu člena 4(1),točka 18 Direktive 2004/39/ES Evropskega parlamenta in Sveta z dne 21. aprila 2004 o trgih finančnih instrumentov 1 , ali ne.
For the purposes of determining whether it is appropriate, in cases of self interest or self review, that a statutory auditor or audit firm should not carry out statutory audits, so as to safeguard the statutory auditor's or audit firm's independence, the factors to be taken into account should include the question whether or not the audited public interest entity has issued transferable securities admitted to trading on a regulated market within the meaning of Article 4(1), point 18 of Directive 2004/39/EC of the European Parliament and of the Council of 21 April 2004 on markets in financial instruments 1 .
1 UL L 145, 30.4.2004, str.
1 OJ L 145, 30.4.2004, p.
(11) Pomembno je zagotoviti stalno visoko kakovost obveznih revizij, ki jih zahteva zakonodaja Skupnosti.
(11) It is important to ensure a consistent high quality of all statutory audits required by Community law.
Zato morajo vse obvezne revizije potekati v skladu z mednarodnimi revizijskimi standardi.
All statutory audits should therefore be carried out on the basis of international auditing standards.
Države članice lahko predpišejo dodatne revizijske postopke le, če ta potreba izhaja iz posebnih zahtev obvezne revizije.
Member States should only be allowed to impose additional audit procedures if these follow from specific requirements relating to the scope of the statutory audit.
Ukrepe, potrebne za izvajanje te direktive, je treba sprejeti v skladu s Sklepom Sveta 1999/468/ES z dne 28. junija 1999 o določitvi postopkov za uresničevanje Komisiji podeljenih izvedbenih pooblastil 1 in ob upoštevanju deklaracije Komisije in Evropskega parlamenta z dne 5. februarja 2002 o izvajanju zakonodaje o finančnih storitvah.
The measures necessary for the implementation of this Directive should be adopted in accordance with Council Decision 1999/468/EC of 28 June 1999 laying down the procedures for the exercise of implementing powers conferred on the Commission 1 and with due regard to the declaration made by the Commission in the European Parliament on 5 February 2002 concerning the implementation of financial services legislation.
Tehnični odbor ali skupina za revidiranje bo pomagala Komisiji pri ocenjevanju tehnične ustreznosti vseh mednarodnih revizijskih standardov; vključiti mora tudi sistem javnih nadzornih organov držav članic.
A technical committee or group on auditing will assist the Commission on the assessment of the technical soundness of all the international auditing standards, and shall also involve the system of public oversight bodies of Member States.
Da bi dosegli najvišjo raven uskladitve, države članice lahko predpišejo dodatne nacionalne revizijske postopke ali zahteve le, če ta potreba izhaja iz posebnih nacionalnih pravnih zahtev obvezne revizije letnih ali konsolidiranih računovodskih izkazov, ki jih ne vsebujejo sprejeti mednarodni revizijski standardi.
In order to achieve a maximum degree of harmonisation, Member States should only be allowed to impose national additional audit procedures or requirements if these follow from specific national legal requirements relating to the scope of the statutory audit of annual or consolidated accounts, meaning that these requirements have not been covered by the adopted ISAs.
Države članice lahko ohranijo dodatne revizijske postopke, dokler revizijski postopki ali zahteve niso vsebovani v naknadno sprejetih mednarodnih revizijskih standardih.
Member States could maintain these additional audit procedures until the audit procedures or requirements have been covered by subsequently adopted ISAs.
Če bi sprejeti standardi ISA vseeno vsebovali revizijske postopke, izvajanje katerih bi povzročilo posebno pravno nasprotje z nacionalno zakonodajo zaradi posebnih nacionalnih zahtev v zvezi s področjem delovanja obvezne revizije, lahko države članice izločijo sporni del ISA, dokler spori obstajajo, če veljajo ukrepi iz člena 26(3).
If adopted ISAs would however contain audit procedures the performance of which would create a specific legal conflict with national law following from specific national requirements related to the scope of the statutory audit, Member States may carve out the conflicting part of the ISA as long as these conflicts exist, provided the measures referred to in Article 26, paragraph 3 are applied.
Vsak dodatek ali izločitev s strani držav članic mora prispevati k visoki stopnji verodostojnosti letnih računovodskih izkazov družb in koristiti splošnemu interesu.
Any addition or carve out by Member States should contribute to a high level of credibility to the annual accounts of companies, and be conducive to the public good.
Zgoraj navedeno pomeni, da lahko države članice na primer zahtevajo od nadzornega telesa dodatno revizijsko poročilo ali predpišejo druge zahteve na področju poročanja in revizije, ki temeljijo na nacionalnih pravilih o upravljanju podjetij.
The above implies that Member States can, for example, require an additional auditor’s report to the supervisory board or other reporting and audit requirements based on national corporate governance rules.
1 .UL L 184, 17.7.1999, str.
1 .OJ L 184, 17.7.1999, p.
Ta predlog spremembe odseva besedilo uvodne izjave 9 Uredbe IAS, da se pojasnijo meje, znotraj katerih se izvajajo komitološka pooblastila Komisije.
This amendment mirrors the text of recital 9 of the IAS Regulation in order to clarify the boundaries within which Comitology powers of the Commission would be exercised.
(12) Za sprejetje mednarodnega revizijskega standarda za uporabo v Skupnosti je potrebno, da je sprejet na mednarodni ravni in da je nastal ob sodelovanju vseh zainteresiranih strank po jasnem, odprtem in preglednem postopku, kar prispeva k verodostojnosti letnih računovodskih izkazov in konsolidiranih računovodskih izkazov ter koristi splošnemu evropskemu interesu.
(12) To adopt an international auditing standard for application in the Community, it is necessary that it is generally accepted internationally and that it has been developed with full participation of all interested parties following an open and transparent procedure, that it adds to the credibility of annual accounts and consolidated accounts and that it is conducive to the European public good.
(12) Da Komisija sprejme mednarodni revizijski standard za uporabo v Skupnosti je potrebno, da je sprejet na mednarodni ravni in da je nastal ob sodelovanju vseh zainteresiranih strank po jasnem, odprtem in preglednem postopku, kar prispeva k verodostojnosti in kvaliteti letnih računovodskih izkazov in konsolidiranih računovodskih izkazov ter koristi splošnemu evropskemu interesu.
(12) In order for the Commission to adopt an international auditing standard for application in the Community, it is necessary that it is generally accepted internationally and that it has been developed with full participation of all interested parties following an open and transparent procedure, that it adds to the credibility and quality of annual accounts and consolidated accounts and that it is conducive to the European public good.
Potrebo po sprejetju mednarodnega poročila revizijske prakse, kot dela standarda je treba oceniti v skladu s postopkom komitologije za vsak posamezen primer.
The need for the adoption of an International Auditing Practice Statement as part of a standard should be assessed under the comitology procedure on a case by case basis.
Komisija zagotovi, da je pred začetkom postopka sprejetja opravljen pregled, ki pokaže, ali so te zahteve izpolnjene, in poroča članom revizijske regulativne komisije o rezultatih pregleda.
The Commission shall ensure that before the start of the adoption process a review is conducted to see whether these requirements have been met and will report to members of the Auditing Regulatory Committee on the outcome of the review.
Pojasnjuje, da je treba potrebo po sprejetju IAS oceniti in določa postopek.
Makes clear that the need for adopting IASs should be assessed and establishes the procedure .
UVODNA IZJAVA 13
Recital 13
(13) V primeru konsolidiranih računovodskih izkazov je pomembna jasna opredelitev odgovornosti zakonitih revizorjev, ki revidirajo sestavne dele skupine.
(13) In the case of consolidated accounts, it is important that there is a clear definition of responsibilities between the statutory auditors who audit components of the group.
To se najbolje zagotovi, če je revizor skupine v celoti odgovoren za revizijsko poročilo.
This can best be assured when the group auditor bears full responsibility for the audit report.
(14) Za doseganje večje primerljivosti med podjetji, ki uporabljajo enake revizijske standarde, mora biti Komisija sposobna sprejeti skupno revizijsko poročilo za revizijo letnih ali konsolidiranih računovodskih izkazov, pripravljenih na podlagi odobrenih mednarodnih revizijskih standardov.
(14) In order to increase comparability between companies applying the same accounting standards, the Commission should be able to adopt a common audit report for the audit of annual accounts or consolidated accounts prepared on the basis of approved international accounting standards.
(14) Za doseganje večje primerljivosti med podjetji, ki uporabljajo enake revizijske standarde, in izboljšanje zaupanja javnosti v revizijsko funkcijo Komisija lahko sprejme skupno revizijsko poročilo za revizijo letnih ali konsolidiranih računovodskih izkazov, pripravljenih na podlagi odobrenih mednarodnih revizijskih standardov, razen če je bil ustrezen standard za takšno poročilo sprejet na ravni Skupnosti .
(14) In order to increase comparability between companies applying the same accounting standards, and to enhance public confidence in the audit function, the Commission may adopt a common audit report for the audit of annual accounts or consolidated accounts prepared on the basis of approved international accounting standards , unless an appropriate standard for such report has been adopted at Community level .
Potreba po pojasnilu.
Necessary for clarification.
(15) Redni pregledi so dober način doseganja stalne visoke kakovosti obveznih revizij.
(15) Regular inspections are a good means to achieve a consistent high quality of statutory audits.
Zato morajo biti zakoniti revizorji in revizijska podjetja podvrženi sistemu zagotavljanja kakovosti, ki je neodvisen od zakonitih revizorjev in revizijskih podjetij.
Statutory auditors and audit firms should therefore be subject to a system of quality assurance that is organised in a manner which is independent from the reviewed statutory auditors and audit firms.
Za izvajanje določb člena 29 o sistemih zagotavljanja kakovosti lahko države članice zahtevajo, da se v primeru, ko imajo posamezni revizorji skupno politiko zagotavljanja kakovosti, upoštevajo le zahteve za revizijska podjetja.
For the application of the provisions of Article 29 on quality assurance systems, Member States may require that if individual auditors have a common quality assurance policy only the requirements for audit firms need to be considered.
Države članice lahko organizirajo sistem zagotavljanja kakovosti na način, ki bo zahteval pregled zagotavljanja kakovosti vsakega revizorja vsaj vsakih 6 let.
Member states may organise the system of quality assurance in such a manner that each individual auditor is to be subject to a quality assurance review at least every 6 years.
Glede na to bi moralo biti financiranje sistema zagotavljanja kakovosti brez neprimernih vplivov.
In this respect, the funding for the quality assurance system should be free from undue influence.
Komisija mora biti sposobna sprejeti izvedbene ukrepe v zvezi z organizacijo sistemov zagotavljanja kakovosti in v zvezi s financiranjem v primerih, ko je zaupanje javnosti v sistem zagotavljanja kakovosti močno ogroženo.
The Commission should have the competence to adopt implementing measures in matters relevant to the organisation of quality assurance systems, and in respect of its funding, in cases where public confidence in the quality assurance system is seriously compromised.
Spodbujajo se sistemi javnega nadzora držav članic, da se poišče usklajen pristop za izvajanje revizij zagotavljanja kakovosti, da se zadevne stranke izognejo naložitvi nepotrebnih obremenitev.
The public oversight system of Member States are encouraged to find a coordinated approach to the carrying-out of quality assurance reviews with a view to avoiding the imposition of unnecessary burdens on the parties concerned.
(17) Države članice bi morale organizirati učinkovit sistem javnega nadzora za zakonite revizorje in revizijska podjetja na podlagi nadzora v matični državi.
(17) Member States should organise an effective system of public oversight for statutory auditors and audit firms on the basis of home country control.
Regulativni predpisi za javni nadzor morajo omogočiti učinkovito sodelovanje na ravni Skupnosti med nadzornimi službami držav članic.
The regulatory arrangements for public oversight should enable an effective co-operation at Community level between oversight activities of Member States.
Pristojni organi držav članic morajo medsebojno sodelovati, kadar je to potrebno za izvajanje nadzora nad zakonitimi revizorji ali revizijskimi podjetji, ki so jih sami pooblastili.
Competent authorities of Member States should co-operate with each other whenever necessary for the purpose of carrying out their oversight duties on statutory auditors or audit firms approved by them.
Tako sodelovanje lahko pomembno prispeva k zagotavljanju stalne visoke kakovosti obveznih revizij v Skupnosti.
Such co-operation can make an important contribution to ensuring a consistent high quality of the statutory audit in the Community.
Sistem javnega nadzora morajo voditi osebe, ki niso zaposlene na tem področju, vendar so usposobljene za delo na področju obvezne revizije.
The system of public oversight must be governed by non-practitioners who are knowledgeable in the areas relevant to statutory audit.
Vendar pa lahko države članice dovolijo manjšemu številu zaposlenih na tem področju, da sodelujejo pri upravljanju sistema javnega nadzora.
Member States may however allow a minority of practitioners to be involved in the governance of the public oversight system.
Ti neizvajalci so lahko strokovnjaki, ki niso nikoli bili povezani s poklicem revizorja, ali bivši izvajalci, ki so zapustili poklic.
These non-practitioners may be specialists who have never been linked with the audit profession or former practitioners who have left the profession.
Ker je pomembno zagotoviti učinkovito sodelovanje in usklajenost na evropski ravni med pristojnimi organi, ki jih imenujejo države članice, imenovanje ene same družbe, odgovorne za zagotavljanje sodelovanja, ne sme vplivati na možnost vsakega posameznega organa, da neposredno sodeluje z drugimi pristojnimi organi držav članic.
Since it is necessary to ensure efficient cooperation and coordination at European level among competent authorities designated by Member States, the designation of one entity, responsible for ensuring cooperation, should be without prejudice to the ability of each single authority to cooperate directly with the other competent authorities of the Member States.
Predlog v skladu z besedilom Sveta.
Proposal in line with the Council text.
(17a) Da se zagotovi skladnost s členom 31(3) (Načela javnega nadzora) se šteje, da ima neizvajalec znanje na področjih, pomembnih za obvezno revizijo zaradi preteklih delovnih izkušenj ali znanja vsaj enega predmeta iz člena 8.
(17a) In order to ensure compliance with Article 31(3) (Principles of Public Oversight), a non-practitioner is deemed to be knowledgeable in the areas relevant to the statutory audit either because of his past professional skill, or alternatively because he has knowledge of at least one of the subjects listed under Article 8.
(18) Zakonitega revizorja ali revizijsko podjetje imenuje skupščina delničarjev revidirane družbe.
(18) The statutory auditor or audit firm should be appointed by the general meeting of shareholders of the audited entity.
Za zaščito neodvisnosti revizorja je pomembno, da je njegova razrešitev mogoča le z utemeljenimi razlogi, ki jih je treba sporočiti organu ali organom, odgovornim za javni nadzor.
In order to protect the independence of the auditor it is important that dismissal is only possible where there are proper grounds and if these grounds are communicated to the authority or authorities responsible for public oversight.
(18) Zakonitega revizorja ali revizijsko podjetje imenuje skupščina delničarjev ali članov revidirane družbe.
(18) The statutory auditor or audit firm should be appointed by the general meeting of shareholders or members of the audited entity.
Za zaščito neodvisnosti revizorja je pomembno, da mora biti njegova razrešitev mogoča le z utemeljenimi razlogi, ki jih je treba sporočiti organu ali organom, odgovornim za javni nadzor.
In order to protect the independence of the auditor it is important that dismissal should only be possible where there are proper grounds and if these grounds are communicated to the authority or authorities responsible for public oversight.
(20) Notranja revizijska komisija in učinkovit sistem notranjega nadzora prispevajo k zmanjšanju finančnih, operativnih in tistih tveganj, ki izvirajo iz neupoštevanja predpisov ter izboljšujejo kakovost finančnega poročanja.
(20) Audit committees and effective internal control system contribute to minimise financial, operational and compliance risks, and enhance the quality of financial reporting.
Države članice upoštevajo Priporočilo Komisije z dne 15. februarja 2005 o vlogi neizvršnih direktorjev ali članov nadzornega sveta javnih družb in o komisijah upravnega odbora ali nadzornega sveta 1 , ki določa, kako se ustanovi in deluje revizijska komisija.
Member States might have regard to the Commission Recommendation of 15 February 2005 on the role of non-executive or supervisory directors of listed companies and on the committees of the (supervisory) board 1 , which sets out how audit committees should be established and function.
Države članice lahko določijo, da funkcije, dodeljene revizijski komisiji, izvaja upravno ali nadzorno telo v celoti, kadar je treba povečati učinkovitost upravljanja podjetja.
Member States may determine that the functions assigned to the audit committee are to be performed by the administrative or supervisory body as a whole when it is considered appropriate to increase the efficiency of the governance of the company.
Vseeno je treba zahteve o sestavi, navedene v tej Direktivi, sprejeti v družbah v javnem interesu, ki ne izpolnjujejo meril iz člena 2(1)(f) Direktive 2003/71/ES Evropskega parlamenta in Sveta z dne 4. novembra 2003 o prospektu, ki se objavi ob javni ponudbi ali sprejemu vrednostnih papirjev v trgovanje 2 , ali ki niso izvzete na osnovi druge določbe te direktive.
However, the composition requirements laid down in this Directive should be met in public interest entities which do not meet the criteria of Article 2(1)(f) of Directive 2003/71/ECof the European Parliament and of the Council of 4 November 2003 on the prospectus to be published when securities are offered to the public or admitted to trading 2 or which are not exempted on the basis of another provision of this Directive.
1 .UL L 52, 25.2.2005, str.
1 .OJ L 52, 25.2.2005, p.
2 .UL L 345, 31.12.2003, str.
2 .OJ L 345, 31.12.2003, p.
UVODNA IZJAVA 20 A (novo)
RECITAL 20 A (new)
(20a) Glede na dolžnosti revizijske komisije v skladu s členom 39 ni zakoniti revizor ali revizijsko podjetje na noben način podrejen komisiji.
(20a) With regard to the duties of the audit committee, according to Article 39, the statutory auditor or audit firm is in no way subordinated to the committee.
UVODNA IZJAVA 20 B (novo)
RECITAL 20 B (new)
(20b) Države članice se lahko odločijo, da iz zahteve za revizijsko komisijo izvzamejo družbe v javnem interesu, ki so kolektivni naložbeni podjemi, katerih prenosljivi vrednostni papirji so sprejeti v trgovanje na organiziranem trgu.
(20b) Member States may decide also to exempt public interest entities which are collective investment undertakings whose transferable securities are admitted to trading on a regulated market from the requirement to have an audit committee.
Ta možnost upošteva dejstvo, da v primerih, kjer kolektivni naložbeni podjem deluje le za namen združevanja sredstev, zaposlitev revizijske komisije ne bo vedno primerna.
This option takes into account the fact that, in those cases where the collective investment undertaking functions merely for the purpose of pooling the assets, the employment of an audit committee will not always be appropriate.
Finančno poročanje in s tem povezana tveganja niso primerljiva s tistimi drugih družb v javnem interesu.
The financial reporting and related risks are not comparable to those of other public interest entities.
Razen tega delujejo kolektivni naložbeni podjemi za vlaganja v prenosljive vrednostne papirje (KNPVP) in njihove družbe za upravljanje v strogo določenem zakonodajnem okolju ter jih upravljajo posebni mehanizmi, kot so kontrole, ki jih izvajajo njihovi skrbniki.
In addition, undertakings for collective investment in transferable securities (UCITS) and their management companies operate in a strictly defined regulatory environment and are subject to specific governance mechanisms such as controls exercised by their depositary.
Za tiste kolektivne naložbene podjeme, ki niso usklajeni z Direktivo 85/611/EGS 1 , vendar so predmet enakih zaščitnih ukrepov, kot je predvideno v tej zadnji direktivi, se državam članicam, v tem posebnem primeru dovoli, da jim omogočijo enako obravnavo kot kolektivnim naložbenim podjemom, usklajenim z EU.
For those collective investment undertakings which are not harmonised by Directive 85/611/EEC 1 but subject to equivalent safeguards as provided for by this latter Directive Member States shall, in this particular case, be allowed to provide for an equal treatment with EU-harmonised collective investment undertakings.
Direktiva, kakor je bila nazadnje spremenjena z Direktivo 2004/39/ES.
Directive as last amended by Directive 2004/39/EC.
Upošteva sporazumne predloge člena 39.
Takes into account the compromise amendments to Article 39.
UVODNA IZJAVA 20 C (novo)
RECITAL 20 C (new)