natgillin/translations-raw huggingface dataset:
(a) družbe javnega interesa, ki so hčerinska podjetja, kot je določeno v členu 1 Direktive 83/349/EGS, če podjetje izpolnjuje zahteve iz odstavkov 1 do 4 na ravni skupine;
(a) public interest entities which are subsidiary undertakings as defined in Article 1 of Directive 83/349/EEC if the company complies with the requirements in paragraphs 1 to 4 at group level;
(b) družbe v javnem interesu, ki so kolektivna naložbena podjetja v smislu člena 1(2) Direktive 85/611/EGS; Države članice lahko izvzamejo tudi družbe v javnem interesu, katerih edini cilj so skupne naložbe kapitala, zagotovljene s strani javnosti, ki delujejo v skladu z načelom širjenja tveganja in si ne prizadevajo za pravno ali poslovno nadzorovanje katerega koli izdajatelja njenih temeljnih naložb, pri čemer so ta kolektivna naložbena podjetja pooblaščena in jih nadzorujejo pristojni organi ter imajo depozitarja, ki opravlja funkcije, enakovredne tistim iz Direktive 85/611/EGS;
(b) public interest entities which are collective investment undertakings within the meaning of Article 1 (2) of Directive 85/611/EEC; Member States may also exempt public interest entities the sole object of which is the collective investment of capital provided by the public, which operate on the principle of risk spreading and which do not seek to take legal or management control over any of the issuers of its underlying investments provided that those collective investment undertakings are authorised and subject to supervision by competent authorities and that they have a depositary exercising functions equivalent to those under Directive 85/611/EEC;
(c) družbe v javnem interesu, katerih edina naloga je delovati kot izdajatelj zavarovanih vrednostnih papirjev, kot je določeno v členu 2(5) Uredbe Komisije (ES) št. 809/2004 z dne 29. aprila 2004 o izvajanju Direktive 2003/71/ES 1 ; v takšnih primerih države članice zahtevajo, da družba javnosti sporoči razloge, zakaj meni, da ni ustrezno imeti revizijske komisije ali upravnega ali nadzornega telesa, pooblaščenega za opravljanje funkcij revizijske komisije;
(c) public interest entities the sole business of which is to act as issuer of asset-backed securities as defined in Article 2(5) of Commission Regulation (EC) No 809/2004 of 29 April 2004 implementing Directive 2003/71/EC 1 ; in such instances, Member States shall require the entity to explain to the public the reasons for which it considers it not appropriate to have either an audit committee or an administrative or supervisory body entrusted to carry out the functions of an audit committee;
(d) kreditne institucije v smislu člena 1(1) Direktive 2000/12/ES, katerih delnice nimajo dovoljenja za trgovanje na organiziranem trgu nobene države članice v smislu člena 4(1) Direktive 2004/39/ES in ki so, na nepretrgan in stalen način, izdajale le dolžniške vrednostne papirje, če skupna nominalna vrednost vseh takšnih dolžniških vrednostnih papirjev ostane pod 100.000.000 EUR, in niso objavile prospekta v skladu z Direktivo 2003/71/ES.
(d) credit institutions within the meaning of Article 1(1) of Directive 2000/12/EC whose shares are not admitted to trading on a regulated market of any Member State within the meaning of Article 4(1) of Directive 2004/39/EC and which have, in a continuous or repeated manner, only issued debt securities provided that the total nominal amount of all such debt securities remains below EUR 100 000 000 and that they have not published a prospectus under Directive 2003/71/EC.
UL L 149, 30.4.2004, str.
OJ L 149, 30.4.2004, p.
ČLEN 40
ARTICLE 40
Poleg določb v členih 23 in 24 morajo države članice zagotoviti, da:
In addition to the provisions laid down in Articles 23 and 24 Member States shall ensure that:
Poleg določb v členih 22 in 24 morajo države članice zagotoviti , da zakoniti revizor ali revizijsko podjetje, ki opravlja obvezno revizijo družb v javnem interesu:
In addition to the provisions laid down in Articles 22 and 24 , Member States shall ensure that the statutory auditor or audit firm that carries out statutory audit(s) of public interest entities :
(a) zakoniti revizor ali revizijsko podjetje letno obvešča revizijsko komisijo revidirane družbe o grožnjah neodvisnosti revizorju ali revizijskemu podjetju ter z njo obravnava te grožnje in zaščitne ukrepe za ublažitev teh groženj, kakor tudi ponujene dodatne storitve;
(a) the statutory auditor or audit firm shall annually disclose to and discuss with the audit committee of the audited entity threats to their independence and the safeguards applied to mitigate those threats, as well as the additional services provided ;
(a) vsako leto revizijski komisiji pisno potrdi njihovo neodvisnost od revidirane družbe javnega interesa;
(a) annually confirm in writing to the audit committee their independence from the audited public interest entity ;
(b) zakoniti revizor ali revizijsko podjetje vsako leto pisno potrdi svojo neodvisnost notranji revizijski komisiji revidirane družbe;
(b) the statutory auditor or audit firm shall also annually confirm in writing their independence to the audit committee of the audited entity;
(b) vsako leto predloži revizijski komisiji vse dodatne storitve, ki se zagotovijo revidirani družbi; in
(b) annually disclose to the audit committee any additional services provided to the audited entity; and
(c) zakoniti revizor ali ključni partner za revizijo, pristojen za izvajanje obvezne revizije po naročilu revizijskega podjetja, lahko izvaja obvezno revizijo največ pet let oziroma revizijsko podjetje največ sedem let;
(c) the statutory auditor or the key audit partner responsible for carrying out the statutory audit on behalf of the audit firm, shall rotate from the statutory audit engagement within a maximum period of five years, or alternatively, the audit firm shall rotate within a maximum period of seven years;
(c) razpravlja z revizijsko komisijo o grožnjah neodvisnosti zakonitega revizorja ali revizijskega podjetja in zaščitnih ukrepih za ublažitev teh groženj, kot je dokumentiral zakoniti revizor ali revizijsko podjetje v skladu s členom 22(2).
(c) discuss with the audit committee the threats to the independence of the statutory auditor or audit firm and the safeguards applied to mitigate those threats as documented by the statutory auditor or audit firm pursuant to Article 22(2).
(d) zakonitemu revizorju ali ključnemu partnerju za revizijo, ki izvaja obvezno revizijo po pooblastilu revizijskega podjetja, ni dovoljeno prevzeti pomembnega vodstvenega položaja v revidirani družbi pred pretekom najmanj dveh let po njegovem odstopu z mesta zakonitega revizorja ali ključnega partnerja pri reviziji.
(d) the statutory auditor or the key audit partner who carries out the statutory audit on behalf of the audit firm shall not be allowed to take up a key management position in the audited entity before a period of at least two years has elapsed since he resigned as a statutory auditor or key audit partner from the audit engagement.
Države članice zagotovijo, da ključni revizijski partner/partnerji, odgovoren/odgovorni za izvajanje zakonitih revizij kroži/krožijo znotraj revizij najpozneje po sedmih letih od datuma imenovanja in se mu/jim dovoli, da ponovno sodeluje/sodelujejo pri reviziji revidirane družbe po najmanj dveh letih.
Member States shall ensure that the key audit partner(s) responsible for carrying out the statutory audit shall rotate from the audit engagement within a maximum period of seven years after the date of appointment and shall be allowed to participate in the audit of the audited entity again after a minimum period of two years.
Zakonitemu revizorju ali ključnemu partnerju za revizijo, ki izvaja obvezno revizijo po pooblastilu revizijskega podjetja, ni dovoljeno prevzeti pomembnega vodstvenega položaja v revidirani družbi pred pretekom najmanj dveh let po njegovem ali njenem odstopu z mesta zakonitega revizorja ali ključnega partnerja pri reviziji.
The statutory auditor or the key audit partner who carries out the statutory audit on behalf of an audit firm shall not be allowed to take 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.
Sporazum v skladu z rezultati neformalnega trialoga.
Compromise in line with the results of the informal trilogue.
ČLEN 42
ARTICLE 42
Člen 42
Article 42
Javni nadzor
Public oversight
Možnost iz člena 31(3), ki manjšemu številu uslužbencev dovoljuje sodelovanje pri upravljanju sistema javnega nadzora, ne velja za sistem javnega nadzora v zvezi z zakonitimi revizorji in revizijskimi podjetji, ki izvajajo obvezne revizije družb v javnem interesu .
The option provided for in Article 31 (3), to allow a minority of practitioners to participate in the governance of the system of public oversight, shall not apply to the governance of the public oversight system concerning statutory auditors and audit firms that carry out statutory audits on public interest entities.
Za učinkovit sistem javnega nadzora mora biti vključeno neko število uslužbencev.
For an effective system of public oversight a certain amount of practitioners has to be involved.
ČLEN 43
ARTICLE 43
Imenovanje zakonitega revizorja ali revizijskega podjetja
Appointment of the statutory auditor or audit firm
V družbah v javnem interesu predlog upravnega ali nadzornega telesa za imenovanje zakonitega revizorja temelji na izboru notranje revizijske komisije .
In public interest entities, the proposal of the administrative body or supervisory board for the appointment of a statutory auditor or audit firm shall be based on a selection made by the audit committee.
Zahteva po oblikovanju revizijske komisije za družbe v javnem interesu vodi k zapleteni ureditvi in moti razpravo o nadaljnjem razvoju upravljanja podjetij na ravni države članice.
The requirement to introduce an audit committee for public interest entities leads to complicated regulation and disrupts the debate on the further development of corporate governance at Member State level.
Ta zahteva bi lahko vodila tudi k nastanku nepotrebnih stroškov upravnih birokratskih zadev in dodatnih stroškov ter tako k nasprotovanju lizbonski strategiji.
This requirement would also lead to unnecessary administrative red tape and extra costs, and thus conflicts with the Lisbon strategy.
ČLEN 44
ARTICLE 44
Pristojni organi države članice lahko pod pogojem vzajemnosti dodelijo pooblastila revizorju iz tretje države, če je oseba priskrbela dokaz o:
On the condition of reciprocity, the competent authorities of a Member State may approve , auditors from a third country as statutory auditor if the person has furnished proof of:
Pristojni organi države članice lahko pod pogojem vzajemnosti dodelijo pooblastila revizorju iz tretje države, če je oseba priskrbela dokaz, da izpolnjuje zahteve, ki so enakovredne tistim iz členov 4 in 6 do 13.
On the condition of reciprocity, the competent authorities of a Member State may approve a third country auditor as statutory auditor if the person has furnished proof that he or she complies with requirements equivalent to those provided for in Articles 4 and 6 to 13.
(a) tem, da je pooblaščena kot revizor;
(a) being approved as an auditor;
(b) teoretičnem znanju, praktičnih spretnostih in osebni integriteti v skladu s to direktivo;
(b) theoretical knowledge, practical skills and integrity equivalent to the provisions of this Directive;
(c) pravniškem znanju, ki je potrebno za opravljanje obvezne revizije v državi članici.
(c) legal knowledge relevant in that Member State in so far as relevant for the statutory audit in the Member State .
Pristojni organi države članice pred dodelitvijo pooblastila revizorju iz tretje države, ki izpolnjuje zahteve iz odstavka 1, upoštevajo zahteve, določene v členu 14.
The competent authorities of a Member State shall, before granting approval to a third country auditor who meets the requirements of paragraph 1, apply the requirements referred to in Article 14.
ČLEN 45, NASLOV
ARTICLE 45, TITLE
Registracija revizorjev in revizijskih podjetij iz tretjih držav
Registration of auditors and audit firms from third countries
Registracija in nadzor revizorjev in revizijskih družb tretjih držav
Registration and oversight of third country auditors and audit entities
ČLEN 45
ARTICLE 45
Pristojni organi države članice registrirajo v skladu s členi od 15 do 17 vse revizorje in revizijska podjetja iz tretjih držav, ki predstavijo revizijsko poročilo v zvezi z:
The competent authorities of a Member State shall register in accordance with Articles 15 to 17 all auditors and audit firms from third countries which provide an audit report concerning:
Pristojni organi države članice registrirajo v skladu s členi od 15 do 17 vse revizorje in revizijske družbe tretje države, ki predstavijo revizijsko poročilo v zvezi z:
The competent authorities of a Member State shall register in accordance with Articles 15 to 17 all third country auditors and audit entities which provide an audit report concerning:
(a) letnimi ali konsolidiranimi računovodskimi izkazi družbe, ki ima sedež zunaj Skupnosti, katere vrednostni papirji so sprejeti za trgovanje na organiziranem trgu zadevne države članice v skladu s členom 1(13) Direktive 93/22/EGS ;
(a) the annual or consolidated accounts of a company established outside the Community whose securities are admitted to trading on a regulated market of that Member State within the meaning of point 13 of Article 1 of Directive 93/22/EEC ;
(a) letnimi ali konsolidiranimi računovodskimi izkazi družbe , ki je registrirana zunaj Skupnosti in katere prenosljivi vrednostni papirji so sprejeti za trgovanje na organiziranem trgu zadevne države članice v skladu s členom 4(1), točka 18 Direktive 2004/39/ES, razen ko je družba izdajatelj izključno dolžniških vrednostnih papirjev, sprejetih za trgovanje na organiziranem trgu države članice v skladu s členom 2(1)b Direktive 2004/109/ES 1 (preglednost), katerih nominalna vrednost na enoto je najmanj 50.000 EUR ali, v primeru dolžniških vrednostnih papirjev, izraženih v ustrezni protivrednosti v drugi valuti, enakovrednih vsaj 50.000 EUR na dan izdaje;
(a) the annual or consolidated accounts of a company incorporated outside the Community and whose transferable securities are admitted to trading on a regulated market of that Member State within the meaning of Article 4(1), point 18 of Directive 2004/39/EC except when the company is an issuer exclusively of debt securities admitted to trading on a regulated market in a Member State within the meaning of Article 2(1)b of Directive 2004/109/EC 1 (Transparency), the denomination per unit of which is at least € 50.000 or, in case of debt securities denominated in another currency, equivalent, at the date of the issue, to at least € 50.000;
(b) konsolidiranimi računovodskimi izkazi večje skupine družb, ki jih je sestavila matična družba, za katero ne velja zakonodaja države članice, h kateri spada matična družba, za katero velja zakonodaja države članice, če je slednja izvzeta iz priprave konsolidiranih računovodskih izkazov na podlagi člena 11 Direktive 83/349/EGS.
(b) the consolidated accounts of a larger body of undertakings drawn up by a parent undertaking not governed by the law of a Member State, to which the parent undertaking, governed by the law of the Member State belongs, when the latter is exempted from drawing up consolidated accounts on the basis of Article 11 of Directive 83/349/EEC.
Uporabi se člen 18.
Article 18 shall apply.
Uporabita se člena 18 in 19 .
Articles 18 and 19 shall apply.
Države članice vključijo registrirana revizijska podjetja iz tretjih držav v svoj sistem nadzora, v svoj sistem zagotavljanja kakovosti ter v svoje sisteme preiskav in sankcij.
Member States shall subject registered audit firms from third countries to their system of oversight, their quality assurance system and their systems of investigations and sanctions.
Države članice vključijo registrirane revizorje in revizijske družbe tretjih držav v svoj sistem nadzora, v svoj sistem zagotavljanja kakovosti ter v svoje sisteme preiskav in sankcij.
Member States shall subject registered third country auditors and audit entities to their system of oversight, their quality assurance system and their systems of investigations and sanctions.
Države članice lahko izključijo revizorje in revizijske družbe tretjih držav iz sistema zagotavljanja kakovosti, če je druga država članica, ali sistem zagotavljanja kakovosti tretje države, ki je bil ocenjen za enakovrednega v skladu s členom 46, že izvedel pregled kakovosti revizorja ali revidirane družbe tretje države v zadnjih treh letih
Member States may exempt registered third country auditors and audit entities from being subject to their quality assurance system if another Member State, or a third country’s system of quality assurance that has been assessed as equivalent in accordance with Article 46, has already carried out a quality review of the third country auditor or audit entity during the previous three years.
Brez poseganja v člen 46 revizijska poročila v zvezi z letnimi ali konsolidiranimi računovodski izkazi iz odstavka 1, ki jih izdajo revizijska podjetja iz tretjih držav , ki niso registrirana v državi članici, nimajo pravnih posledic v zadevni državi članici.
Without prejudice to Article 46, audit reports concerning annual accounts or consolidated accounts referred to in paragraph 1 issued by audit firms from third countries that are not registered in the Member State shall not have legal effect in that Member State.
Brez poseganja v člen 46 revizijska poročila v zvezi z letnimi ali konsolidiranimi računovodski izkazi iz odstavka 1, ki jih izdajo revizorji ali revizijske družbe tretjih držav , ki niso registrirane v državi članici, nimajo pravnih posledic v zadevni državi članici.
Without prejudice to Article 46, audit reports concerning annual accounts or consolidated accounts referred to in paragraph 1 issued by third country auditors or audit entities that are not registered in the Member State shall not have legal effect in that Member State.
Države članice lahko registrirajo revizijska podjetja iz tretjih držav, če:
Member States may only register audit firms from third countries, if:
Države članice lahko registrirajo revizijske družbe tretjih držav, če:
Member States may only register third country audit entities, if:
(a) izpolnjujejo pogoje, ki so enakovredni tistim iz drugega pododstavka člena 3(3);
(a) they meet requirements which are equivalent to those of the second subparagraph of Article 3(3);
(a) izpolnjujejo pogoje, ki so enakovredni tistim iz člena 3(3);
(a) they meet requirements which are equivalent to those of Article 3(3);
(b) večina članov upravnega ali poslovodnega telesa revizijskega podjetja izpolnjuje pogoje, ki so enakovredni tistim iz členov od 4 do 10;
(b) the majority of the members of the administrative or management body of the audit firm meet requirements which are equivalent to those of Articles 4 to 10;
(b) večina članov upravnega ali poslovodnega telesa revizijske družbe tretje države izpolnjuje pogoje, ki so enakovredni tistim iz členov od 4 do 10;
(b) the majority of the members of the administrative or management body of the third country audit entity meet requirements which are equivalent to those of Articles 4 to 10;
(c) revizor, ki izvaja revizijo v imenu revizijskega podjetja, izpolnjuje pogoje, ki so enakovredni tistim iz členov od 4 do 10;
(c) the auditor carrying out the audit on behalf of the audit firm meets the requirements which are equivalent to those of Articles 4 to 10;
(c) revizor tretje države , ki izvaja revizijo v imenu revizijske družbe tretje države , izpolnjuje pogoje, ki so enakovredni tistim iz členov od 4 do 10;
(c) the third country auditor carrying out the audit on behalf of the third country audit entity meets the requirements which are equivalent to those of Articles 4 to 10;
(d) se revizije letnih ali konsolidiranih računovodskih izkazov iz odstavka 1 izvajajo v skladu z mednarodnimi revizijskimi standardi iz člena 26 in tudi v skladu z zahtevami, določenimi v poglavju V;
(d) the audits of the annual or consolidated accounts referred to in paragraph 1, are carried out in accordance with international auditing standards as referred to in Article 26, as well as the requirements laid down in Chapter V ;
(d) se revizije letnih ali konsolidiranih računovodskih izkazov iz odstavka 1 izvajajo v skladu z mednarodnimi revizijskimi standardi iz člena 26 in tudi v skladu z zahtevami, določenimi v členih 22, 24 in 25 ali z enakovrednimi standardi in zahtevami ;
(d) the audits of the annual or consolidated accounts referred to in paragraph 1, are carried out in accordance with international auditing standards as referred to in Article 26, as well as the requirements laid down in Articles 22, 24 and 25, or with equivalent standards and requirements ;
(e) na svoji spletni strani objavijo letno poročilo o preglednosti, ki vključuje podatke iz člena 38.
(e) they publish on their website an annual transparency report which includes the information referred to in Article 38.
(e) na svoji spletni strani objavijo letno poročilo o preglednosti, ki vključuje podatke iz člena 38, ali izpolnjujejo enakovredno zahtevo po razkritju.
(e) they publish on their website an annual transparency report which includes the information referred to in Article 38 or they comply with equivalent disclosure requirements .
Da se zagotovi enotna uporaba odstavka 5(d), oceni Komisija v sodelovanju z državami članicami enakovrednost iz odstavka 5(d) in jo določi v skladu s postopkom iz člena 49(2).
In order to ensure uniform application of paragraph 5 point d, the equivalence referred to in paragraph 5 point d shall be assessed by the Commission in cooperation with Member States and shall be decided upon by the Commission in accordance with the procedure referred to in Article 49(2).
Do take odločitve Komisije lahko države članice ocenijo enakovrednost iz odstavka 1, dokler Komisija ne sprejme odločitve.
Pending such a decision by the Commission, Member States may assess the equivalence referred to in paragraph 1 as long as the Commission has not taken any decision.
1 Direktiva 2004/109/ES Evropskega parlamenta in Sveta z dne 15. decembra 2004 o uskladitvi zahtev v zvezi s preglednostjo informacij o izdajateljih, katerih vrednostni papirji so sprejeti v trgovanje na organiziranem trgu (UL L 390, 31.12.2004, str.
1 Directive 2004/109/EC of the European Parliament and of the Council of 15 December 2004 on the harmonisation of transparency requirements in relation to information about issuers whose securities are admitted to trading on a regulated market (OJ L 390, 31.12.2004, p.
ČLEN 46
ARTICLE 46
Države članice lahko na podlagi vzajemnosti razveljavijo ali spremenijo zahteve v členu 45(1) in (3) le, če so revizijska podjetja v tretji državi vključena v sisteme javnega nadzora, zagotavljanja kakovosti, preiskav in sankcij, ki izpolnjujejo zahteve, enakovredne tistim v členih 29, 30 in 31.
Member States may disapply or modify the requirements in Article 45 (1) and (3) on the basis of reciprocity only if these audit firms are subject to systems of public oversight, quality assurance and investigations and sanctions in the third country that meet requirements equivalent to those of Articles 29, 30 and 31.
Enakovrednost oceni Komisija v sodelovanju z državami članicami in jo potrdi v skladu s postopkom iz člena 49(2) .
The equivalence shall be assessed by the Commission in co-operation with Member States and shall be decided upon by the Commission in accordance with the procedure referred to in Article 49 (2).
Države članice lahko na podlagi vzajemnosti razveljavijo ali spremenijo zahteve v členu 45(1) in (3) le, če so revizijske družbe ali revizorji tretjih držav , vključeni v sisteme javnega nadzora, zagotavljanja kakovosti, preiskav in sankcij, ki izpolnjujejo zahteve, enakovredne tistim v členih 29, 30 in 31.
Member States may disapply or modify the requirements in Article 45 (1) and (3) on the basis of reciprocity only if these third country audit entities or third country auditors are subject to systems of public oversight, quality assurance and investigations and sanctions in the third country that meet requirements equivalent to those of Articles 29, 30 and 31.