natgillin/translations-raw huggingface dataset:
(7a) narava in poslovni namen ureditev družbe, ki niso vključene v bilanco, in finančni vpliv teh ureditev na družbo, kolikor so prikazane informacije materialne in pomagajo pri oceni finančnega stanja družbe“
(7a) the nature and business purpose of company’s arrangements not included in the balance sheet, and the financial impact on the company of those arrangements, in so far as the information set out is material and of assistance in assessing the financial position of the company”
„ (7a) narava in poslovni namen ureditev družbe, ki niso vključene v bilanco, in finančni vpliv teh ureditev na družbo, če so tveganja ali koristi, ki izhajajo iz teh ureditev, materialna in če je razkritje teh tveganj ali koristi nujno za oceno finančnega stanja družbe .
" (7a) the nature and business purpose of the company’s arrangements not included in the balance sheet and the financial impact on the company of those arrangements, provided that the risks or benefits arising from such arrangements are material and in so far as the disclosure of such risks or benefits is necessary for assessing the financial position of the company .
Države članice lahko družbam iz člena 27 Direktive 78/660/EGS dovolijo, da informacije, ki jih je treba razkriti po tej točki, omejijo na naravo in poslovni namen ureditev družbe. “
Member States may permit the companies referred to in Article 27 of Directive 78/660/EEC to limit the information required to be disclosed by this point to the nature and business purpose of such arrangements. ”
(7b) narava, poslovni namen in višina vsake transakcije, v katero je vstopila družba s povezanimi strankami, če je taka transakcija materialna in ni bila sklenjena pod običajnimi trgovinskimi pogoji.
(7b) the nature, business purpose and amount of any transaction entered into by the company with related parties , where that transaction is material and has not been concluded under normal commercial conditions.
Za to direktivo se uporabljajo definicije povezane stranke, ki so navedene v odstavku 3 Mednarodnega računovodskega standarda 24 o razkritjih povezanih strank, kakor je določeno z Uredbo Komisije (ES) 1725/2003 .“
The definitions of related party set out in paragraph 3 of the International Accounting Standard 24 on Related Party Disclosures as set out in Commission Regulation (EC) 1725/2003 shall apply for the purposes of this Directive .”
„ (7b) transakcije, v katere je družba vstopila s povezanimi strankami, vključno z zneski takšnih transakcij, naravo odnosa s povezanimi strankami in drugimi podatki o transakciji, nujnimi za razumevanje finančnega stanja družbe, če so takšne transakcije materialne in niso bile opravljene pod običajnimi tržnimi pogoji.
“ (7b) the transactions which have been entered into with related parties by the company, including the amount of such transactions, the nature of the related party relationship and other information about the transactions necessary for an understanding of the financial position of the company, if such transactions are material and have not been concluded under normal market conditions.
Informacije o posameznih transakcijah je mogoče prikazati v skupnih zneskih glede na njihovo naravo, razen kadar so za razumevanje učinka transakcij s povezanimi strankami na finančno stanje družbe potrebne ločene informacije.
Information about individual transactions may be aggregated according to their nature except when separate information is necessary for an understanding of the effects of related party transactions on the financial position of the company.
Države članice lahko družbe iz člena 27 izvzamejo iz obveznosti razkritja informacij iz zgornjega odstavka, razen če gre za vrsto družb iz člena 1 (1) Direktive 77/91/ES – v takšnem primeru lahko države članice obveznost razkritja omejijo na neposredne ali posredne transakcije med:
Member States may may permit the companies referred to in Article 27 to omit the disclosures prescribed in the paragraph above unless those companies are of a type referred to in Article 1 (1) of Directive 77/91/EC, in which case Member States may limit disclosure to at least transactions entered into directly or indirectly between:
(i) družbo in njenimi glavnimi delničarji ali
( i ) the company and its major shareholders, and
(ii) družbo ter člani administrativnih, poslovodnih in nadzornih organov.
(ii) the company and the members of the administrative, management and supervisory bodies.
Države članice lahko izvzamejo transakcije med dvema ali več člani skupine, če so podružnice, ki so stranke v transakciji, v popolni lasti takega člana.
Member States may exempt transactions entered into between two or more members of a group provided that subsidiaries which are party to the transaction are wholly owned by such a member.
‘Povezana stranka’ ima enak pomen kot v mednarodnih računovodskih standardih, sprejetih v skladu z Uredbo (ES) št. 1606/2002 Evropskega parlamenta in Sveta .“
‘Related party’ has the same meaning as in international accounting standards adopted in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council .”
V skladu s sporazumnim besedilom, ki skuša razbremeniti srednje velika podjetja, ki ne kotirajo na borzi.
In line with the compromise text, which particularly omits the burdens for medium sized non-public companies.
Člen 46a (Direktiva 78/660/EGS)
Article 46a (Directive 78/660/EEC)
Vstavi se naslednji člen 46a:
The following Article 46a is inserted:
“Člen 46a
“Article 46a
Družba, katere vrednostni papirji imajo dovoljenje za trgovanje na urejenem trgu, v po členu 4(1)(14) Direktive 2004/39/ES Evropskega parlamenta in Sveta vključijo v svoje letno poslovno poročilo izkaz o upravljanju podjetja.
A company whose securities are admitted to trading on a regulated market, within the meaning of Article 4(1)(14) of Directive 2004/39/EC of the European Parliament and of the Council shall include a corporate governance statement in its annual report.
Izkaz se vključi kot samostojen del letnega poročila in vsebuje vsaj te informacije:
That statement shall be included as a separate part of the annual report and shall contain at least the following information:
„Člen 46a
“Article 46a
Družba, katere vrednostni papirji imajo dovoljenje za trgovanje na urejenem trgu, po točki (14) člena 4(1) Direktive 2004/39/ES Evropskega parlamenta in Sveta , vključi v svoje letno poslovno poročilo izkaz o upravljanju podjetja.
A company whose securities are admitted to trading on a regulated market, within the meaning of Article 4(1) , point (14) of Directive 2004/39/EC of the European Parliament and of the Council shall include a corporate governance statement in its annual report.
Izkaz se vključi kot poseben razdelek letnega poročila in vsebuje vsaj te informacije:
That statement shall be included as a specific section of the annual report and shall contain at least the following information:
1. sklic na kodeks o upravljanju podjetja, ki ga je sklenila uporabljati družba oziroma jo obvezuje po pravu države članice, v kateri ima registriran svoj sedež, ki mu je dodana navedba, kje je besedilo uporabljanega kodeksa o upravljanju podjetja javno dostopno ;
1. a reference to the corporate governance code the company decided to apply or is subject to under the law of the Member State where it has its registered seat, accompanied by an indication, where the text of the applied corporate governance code is publicly available;
1. sklic na :
1. a reference to :
(a) kodeks o upravljanju podjetja, ki ga je družba obvezana uporabljati, in/ali
(a) the corporate governance code to which the company is subject , and/or
(a) kodeks o upravljanju podjetja, ki ga je družba prostovoljno sklenila uporabljati, in/ali
(b) the corporate governance code, which the company may have voluntarily decided to apply, and/or
(c) vse bistvene informacije o praksi upravljanja podjetja, katere uporaba presega zahteve nacionalne zakonodaje.
(c) all relevant information about the corporate governance practices applied beyond the requirements under national law.
V primerih, ko se uporabljata zgornji točki (a) in (b), družba tudi navede, kje so zadevna besedila javno dostopna, v primerih, ko se uporablja točka (c), pa mora družba poskrbeti, da je njena praksa upravljanja podjetja javno dostopna ;
Where points (a) and (b) above apply, the company shall also indicate where the relevant texts are publicly available , while, where point (c) applies, the company shall make its corporate governance practices publicly available ;
2. obrazložitev, ali in koliko je družba usklajena s kodeksom o upravljanju podjetij, navedenim v točki (1).
2. an explanation as to whether and to which extent the company complies with the corporate governance code referred to under point (1).
2. mero, do katere družba v skladu z nacionalno zakonodajo odstopa od kodeksa o upravljanju podjetij, omenjenega v točki (1)(a) ali (b), ter obrazložitev družbe, katerih delov kodeksa o upravljanju podjetij ne upošteva in zakaj ne.
2. to the extent to which a company , in accordance with national law, departs from a corporate governance code referred to under points (1)(a) or (b), an explanation by the company as to which parts of the corporate governance code it departs from and the reasons for doing so.
Če se družba odloči, da ne bo uporabljala nobene določbe kodeksa o upravljanju podjetij iz točke (1)(a) ali (b), mora pojasniti razloge za tako ravnanje;
Where the company has decided not to apply any provisions of a corporate governance code referred to under points (1)(a) or (b), it shall explain its reasons for doing so;
3. opis sistemov notranjega nadzora in upravljanja tveganj v družbi;
3. a description of the company’s internal control and risk management systems;
3. opis glavnih značilnosti sistemov notranjega nadzora in upravljanja tveganj v družbi v povezavi s postopkom finančnega poročanja ;
3. a description of the main features of the company’s internal control and risk management systems in relation to the financial reporting process ;
4. informacije, zahtevane po členu 10, odstavek 1, točke (c), (d), (f), (h) in (i) Direktive 2004/25/ES Evropskega parlamenta in Sveta;
4. the information required by Article 10, paragraph 1, points (c), (d), (f), (h), and (i) of Directive 2004/25/EC of the European Parliament and of the Council;
4. informacije, zahtevane po členu 10, odstavek 1, točke (c), (d), (f), (h) in (i) Direktive 2004/25/ES Evropskega parlamenta in Sveta , kadar to družbi ta direktiva nalaga ;
4. the information required by Article 10, paragraph 1, points (c), (d), (f), (h), and (i) of Directive 2004/25/EC of the European Parliament and of the Council , where the company is subject to that Directive ;
5. postopek skupščine delničarjev in njene ključne pristojnosti ter opis pravic delničarjev in kako jih lahko uveljavljajo;
5. the operation of the shareholder meeting and its key powers, and a description of shareholder’s rights and how they can be exercised;
5. postopek skupščine delničarjev in njene ključne pristojnosti ter opis pravic delničarjev in kako jih lahko uveljavljajo, razen če je to že v celoti opredeljeno z nacionalnimi zakoni in drugimi predpisi ;
5. unless the information is already fully provided for in national laws or regulations, the operation of the shareholder meeting and its key powers, and a description of shareholder’s rights and how they can be exercised;
6. sestava in delovanje upravnega odbora in njegovih odborov.
6. the composition and operation of the board and its committees.
6. sestava in delovanje administrativnih, poslovodnih in nadzornih organov ter njihovih odborov.
6. the composition and operation of the administrative, management and supervisory bodies and their committees.
Glede na to, koliko se družba oddalji od kodeksa o upravljanju podjetij, navedenega v točki (1), družba pojasni, katerih delov kodeksa ne upošteva in obrazloži razloge za tako ravnanje.
To the extent a company departs from the corporate governance code referred to under point (1), the company shall explain from which parts of the code it departs and the reasons for doing so.
Države članice lahko dovolijo, da se informacije, ki jih zahteva ta člen, vključijo v ločeno poročilo, objavljeno skupaj z letnim poročilom na način, določen v členu 47, ali se v letnem poročilu navede sklic, kje na spletnem mestu družbe je tak dokument na voljo javnosti.
Member States may permit the information required by this Article to be set out in a separate report published together with the annual report in the manner set out in Article 47 or by means of a reference in the annual report where such document is publicly available on the company's website.
Če se pripravi ločeno poročilo, lahko izkaz o upravljanju podjetij vsebuje sklic na letno poročilo, kjer so na voljo informacije iz točke (4).
In the event of a separate report, the corporate governance statement may contain a reference to the annual report where the information required in point (4) is made available.
Drugi pododstavek člena 51(1) te direktive velja za določbe točk (3) in (4) prvega pododstavka.
Article 51(1), second subparagraph of this Directive shall apply to the provisions of the first subparagraph, points (3) and (4).
Zakoniti revizor preveri, ali je bil pripravljen izkaz o upravljanju podjetja s preostalimi informacijami.
For the remaining information, the statutory auditor shall check that the corporate governance statement has been produced.
Države članice lahko družbe, ki so izdale samo vrednostne papirje, ki niso delnice in za katere imajo dovoljenje za trgovanje na urejenem trgu, v smislu točke (14) člena 4(1) Direktive št. 2004/39/ES Evropskega parlamenta in Sveta, izvzamejo iz uporabe določb prvega pododstavka, točk (1), (2), (5) in (6), razen če so te družbe izdale delnice, s katerimi se trguje v večstranskem sistemu trgovanja (MTF), v smislu točke (15) člena 4(1) Direktive 2004/39/ES.“
Member States may exempt companies which have only issued securities other than shares admitted to trading on a regulated market, within the meaning of Article 4(1), point (14) of Directive 2004/39/EC of the European Parliament and of the Council, from the application of the provisions of the first subparagraph, points (1), (2), (5) and (6), unless such companies have issued shares which are traded in a multilateral trading facility, within the meaning of Article 4(1), point (15) of Directive 2004/39/EC."
Besedilo tega sporazumnega predloga spremembe združuje predloga sprememb 14 ECON in 34 ter spreminja člen v skladu z dogovorom, doseženim med neuradnim trialogom.
The wording proposed by this compromise amendment brings together AM 14 ECON and AM 34 and restructures the article following the agreement reached during the informal trialog.
Oddelek 10A (Direktiva 78/660/EGS)
Section 10A (Directive 78/660/EEC)
Vstavi se naslednji oddelek 10A:
The following Section 10A is inserted:
“ODDELEK 10A .
“SECTION 10A
Odgovornost in obveznost za letne računovodske izkaze in letno poročilo
Responsibility and liability for the annual accounts and the annual report
Člen 50b
Article 50b
Države članice zagotovijo, da so člani administrativnih, poslovodnih in nadzornih organov družbe tej kolektivno odgovorni za zagotavljanje letnih računovodskih izkazov in letnih poročil, ki morajo biti sestavljena in objavljena v skladu z zahtevami te direktive.
Member States shall ensure that the members of the administrative, management and supervisory bodies of the company are collectively responsible towards the company for ensuring that the annual accounts and the annual report are drawn up and published in accordance with the requirements of this Directive.
Dolžnost in obveznost za letne računovodske izkaze in letno poročilo
Duty and liability for the annual accounts and the annual report
Države članice zagotovijo, da imajo člani administrativnih, poslovodnih ali nadzornih organov družbe kolektivno dolžnost za zagotavljanje letnih računovodskih izkazov, letnih poročil in – kadar so predloženi ločeno – izkaza o upravljanju podjetja v skladu s členom 46a te direktive, ki morajo biti sestavljeni in objavljeni v skladu z zahtevami te direktive in po potrebi v skladu z mednarodnimi računovodskimi standardi, kot je bilo sprejeto v skladu z Uredbo (ES) št. 1606/2002 Evropskega parlamenta in Sveta.
Member States shall ensure that the members of the administrative, management or supervisory bodies of the company have collectively the duty to ensure that the annual accounts , the annual report and, when provided separately, the corporate governance statement pursuant to Article 46a of this Directive are drawn up and published in accordance with the requirements of this Directive and, where applicable, in accordance with the international accounting standards as adopted in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council.
Omenjeni organi delujejo v okviru pristojnosti, opredeljenih v nacionalni zakonodaji.
Such bodies shall act within the competences assigned to them by national law.
Člen 50c
Article 50c
Države članice zagotovijo, da se njihovi zakoni, predpisi in administrativne določbe o civilnopravni odgovornosti uporabljajo za člane administrativnih, poslovodnih in nadzornih organov, navedenih v členu 50b Direktive.”
Member States shall ensure that their laws, regulations and administrative provisions on liability apply to the members of the administrative, management and supervisory bodies referred to in Article 50b of this Directive.”
Države članice zagotovijo, da se njihovi zakoni, predpisi in administrativne določbe o civilnopravni odgovornosti uporabljajo za člane administrativnih, poslovodnih in nadzornih organov, navedenih v členu 50b Direktive , vsaj v odnosu do družbe, za kršitev dolžnosti iz člena 50b .”
Member States shall ensure that their laws, regulations and administrative provisions on liability apply to the members of the administrative, management and supervisory bodies referred to in Article 50b of this Directive at least vis-à-vis the company, for breach of the duty referred to in Article 50b. ”
ČLEN 1, TOČKA 3A (novo)
ARTICLE 1, POINT 3 A (new)
Člen 53a (Direktiva 78/660/EGS)
Article 53 a (Directive 78/660/CEE)
Člen 53a se spremeni:
Article 53a shall be amended as follows:
(a) za besedilo „členov 11, 27,“ se vstavi besedilo „43(1), točk 7a in 7b,“; in
(a) the text "43(1), points 7a and 7b," shall be inserted after the text "Articles 11, 27,"; and
(b) besedilo „katere koli države članice v smislu člena 1(13) Direktive Sveta 93/22/EGS z dne 10. maja 1993 o investicijskih storitvah na področju vrednostnih papirjev“ se nadomesti z besedilom „v smislu člena 4(1)(14) Direktive 2004/39/ES Evropskega parlamenta in Sveta“.
(b) the text "of any Member State within the meaning of Article 1(13) of Council Directive 93/22/EEC of 10 May 1993 on investment services in the securities field" shall be replaced by "within the meaning of Article 4(1)(14) of Directive 2004/39/EC of the European Parliament and of the Council".
Prilagoditev Direktivi 2004/39/EGS in tehnična prilagoditev novima točkama 7a) in 7b) člena 43(1) te direktive.
Adaptation to Directive 2004/39/CEE and technical adjustment to the new points 7a) and 7b) in Article 43(1) of this directive.
Člen 60a (Direktiva 78/660/EGS)
Article 60a (Directive 78/660/EEC)
Vstavi se naslednji člen 60a:
The following Article 60a is inserted:
“Člen 60a
“Article 60a
“Brez poseganja v člen 6 Direktive 68/151/EGS in v pravico držav članic, da uvedejo kazenske ukrepe , države članice predpišejo pravila o kaznih, ki se uporabljajo za kršitve nacionalnih predpisov, sprejetih na podlagi te direktive, in sprejmejo vse potrebne ukrepe za zagotovitev njihovega izvajanja.
”Without prejudice to Article 6 of Directive 68/151/EEC and to the right of Member States to impose criminal sanctions, the Member States shall lay down the rules on penalties applicable to infringements of the national provisions adopted pursuant to this Directive and shall take all measures necessary to ensure that they are implemented.
Predvidene kazni in ukrepi morajo biti učinkoviti, sorazmerni in odvračilni.
The penalties and measures provided for must be effective, proportionate and dissuasive.
Države članice priglasijo Komisiji te predpise najpozneje do 31. decembra 2006 in jo brez odloga obveščajo o vseh poznejših spremembah, ki vplivajo nanje. ”
The Member States shall notify those provisions to the Commission by 31 December 2006 at the latest and shall notify it without delay of any subsequent amendment affecting them. ”
Države članice predpišejo pravila o kaznih, ki se uporabljajo za kršitve nacionalnih predpisov, sprejetih na podlagi te direktive, in sprejmejo vse potrebne ukrepe za zagotovitev njihovega izvajanja.
Member States shall lay down the rules on penalties applicable to infringements of the national provisions adopted pursuant to this Directive and shall take all measures necessary to ensure that they are implemented.
Predvidene kazni in ukrepi morajo biti učinkoviti, sorazmerni in odvračilni.“
The penalties and measures provided for must be effective, proportionate and dissuasive.”
ČLEN 1, TOČKA 4A (novo)
ARTICLE 1, POINT 4 A (new)
Člen 61a (Direktiva 78/660/EGS)
Article 61 a (Directive 78/660/CEE)
Člen 61A se spremeni:
Article 61A shall be amended as follows:
(i) besedilo „1. januarja 2007“ se nadomesti z besedilom „1. julija 2007“; in
( i ) the text “1 January 2007” shall be replaced by “1 July 2007”; and
(ii) za besedilo „pri uporabi določb o računovodstvu poštene vrednosti“ se doda besedilo „, zlasti ob upoštevanju mednarodnega računovodskega standarda 39, sprejetega v skladu z Uredbo ES št. 1606/2002 Evropskega parlamenta in Sveta,“.
(ii) the text “, with particular regard to IAS 39 as endorsed in accordance with Regulation EC No 1606/2002 of the European Parliament and of the Council,” shall be inserted after the words “in applying provisions on fair value accounting”.
Prilagoditev Uredbi (ES) št. 1606/2002.
Adaptation to the Regulations (EC) N°1606/2002.
Člen 34, točki 7a in 7b (Direktiva 78/660/EGS)
Article 34, points 7 a and 7 b (Directive 83/349/EEC)
V člen 34 se vstavita naslednji točki (7a) in (7b):
In Article 34 the following points (7a) and (7b) are inserted:
“(7a) narava in poslovni namen kakršnih koli ureditev v družbi, ki niso vključene v konsolidirano bilanco, in finančni vpliv teh ureditev, kolikor so prikazane informacije materialne in pomagajo pri oceni finančnega stanja podjetij, zajetih v konsolidacijo, vzeto kot celota.
” (7a) the nature and business purpose of any arrangements not included in the consolidated balance sheet, and the financial impact of those arrangements, in so far as the information set out is of direct relevance and assistance in assessing the financial position of the undertakings included in the consolidation taken as a whole.”
„(7a) narava in poslovni namen kakršnih koli ureditev v družbi, ki niso vključene v konsolidirano bilanco, in finančni vpliv teh ureditev, če so tveganja ali koristi, ki izhajajo iz teh ureditev, materialne in če je razkritje teh tveganj ali koristi nujno za oceno finančnega stanja podjetij, zajetih v konsolidacijo, vzeto kot celota.“
“ (7a) the nature and business purpose of any arrangements not included in the consolidated balance sheet, and the financial impact of those arrangements, provided that the risks or benefits arising from such arrangements are material and in so far as the disclosure of such risks or benefits is necessary for assessing the financial position of the undertakings included in the consolidation taken as a whole.”
“(7b) narava, poslovni namen in višina vsake transakcije , v katero je vstopilo matično podjetje, ali druga podjetja vključena v konsolidacijo, s povezanimi strankami, če je ta transakcija materialna in ni bila izvedena pod običajnimi trgovinskimi pogoji.
“(7b) the nature, business purpose and amount of any transaction entered into by the parent undertaking, or by other undertakings included in the consolidation, with related parties, where that transaction is material and has not been under normal commercial conditions.”