natgillin/translations-raw huggingface dataset:
Da bi upoštevali nacionalne posebnosti in bi se lahko fleksibilno odzvali na posebne razmere, je nujno, da imajo države članice možnost sprejeti ustrezne ukrepe za zagotovitev neodvisnosti revizorjev in revizijskih podjetij.
In order to take the peculiarities of national systems into account and offer the possibility of responding flexibly to special circumstances, Member States must retain the right to take appropriate measures to ensure the independence of statutory auditors and audit firms.
ČLEN 25, ODSTAVEK 1, TOČKA (B)
ARTICLE 25, PARAGRAPH 1, POINT B
(b) nanje ne morejo vplivati ali jih določati za opravljanje dodatnih storitev, za revidirano družbo;
(b) are not influenced or determined by the provision of additional services to the audited entity;
Nepotrebnim pravilom o stroških se je treba izogniti.
Not necessary rules on fees should be avoided.
O tem ali so revizijski stroški ustrezni ali ne, morajo odločiti organi revidirane družbe.
Whether or not the audit fee is appropriate should be decided by the organs of the audited company.
ČLEN 38, ODSTAVEK 1, TOČKA (J)
ARTICLE 38, PARAGRAPH 1, POINT J
(j) podatki o osnovi za prejemke partnerjev
(j) information about the basis for the partner remuneration.
Informacija, vključena v točko j), ni potrebna za zagotovitev kakovosti obvezne revizije in ogroža konkurenčnost med revizijskimi podjetji.
The information included in point j) is not necessary to ensure the quality of the statutory audit and it endangers the competition between audit companies.
Družbe v javnem interesu morajo imeti revizijsko komisijo, ki jo sestavljajo neizvršilni člani upravnega ali nadzornega telesa revidirane družbe z najmanj enim neodvisnim članom , ki razpolaga z ustreznimi znanji s področja računovodstva in/ali revizije.
Public interest entities shall have an audit committee , composed of non-executive members of the administrative body or members of the supervisory body of the audited entity with at least, one independent member with competence in accounting and/or auditing
Družbe v javnem interesu lahko imajo revizijsko komisijo.
Public interest entities may have an audit committee .
Države članice določijo ali bo sestavljena iz neodvisnih neizvršilnih članov upravnega organa in/ali nadzornega organa revidirane družbe ter članov, ki jih z večinsko odločitvijo imenuje skupščina delničarjev revidiranega podjetja.
Member States shall determine whether it should be composed of independent non-executive members of the administrative body and/or the supervisory body of the audited entity and members appointed by a majority decision by the general meeting of shareholders of the audited entity.
Vsaj en član revizijske komisije mora biti neodvisen in mora razpolagati z ustreznimi znanji s področja računovodstva in/ali revizije.
At least one member of the audit committee shall be independent with competence in accounting and/or auditing.
Revizijske komisije morajo ostati del nacionalnih kodeksov in ne smejo biti predpisane v okviru direktive na ravni EU.
Audit committees should remain part of national codes and should not be prescribed in a Directive at EU level.
Če so revizijske komisije ustanovljene, jih morajo sestavljati neizvršilni člani.
If audit committees are established they should be composed of non-executive members.
ČLEN 39, ODSTAVEK 2, UVODNI DEL
ARTICLE 39, PARAGRAPH 2, INTRODUCTORY PART
Notranja revizijska komisija lahko med drugim:
The audit committee may inter alia:
Zakonsko določen pristop, naveden v predlogu Komisije, bi preprečil spreminjanje nalog revizijskih komisij v odvisnosti od potreb trga, kar je trenutna praksa.
A prescriptive approach as outlined in the Commission proposal would prevent the mission of audit committees changing according to market requirements as such is currently the case.
Na primer, prvotno je bilo zamišljeno, da je naloga revizijske komisije, pregled računov, sedaj pa se povečuje vloga komisije pri sprejemanju odločitev o imenovanju in zamenjavi zunanjih revizorjev, nadzoru njihove neodvisnosti itd.
For example, if originally the audit committees mission was mainly to review accounts, they are now increasingly involved in decisions regarding the appointing and superseding external auditors, monitoring their independence etc.
Revizijske komisije morajo zato ostati del nacionalne zakonodaje, ne pa biti predpisane z direktivo na ravni EU.
Therefore audit committees should remain part of national codes and should not be prescribed in a Directive at EU level.
ČLEN 39, ODSTAVEK 3
ARTICLE 39, PARAGRAPH 3
Zakonit revizor ali revizijska družba lahko poroča notranji revizijski komisiji o ključnih zadevah, ki jih je pokazala obvezna revizija, še zlasti o možnih šibkih točkah notranjega nadzora v zvezi s postopkom poročanja o finančnem položaju, in lahko pomaga notranji revizijski komisiji pri izpolnjevanju nalog.
The statutory auditor or audit firm may report to the audit committee on key matters arising from the statutory audit, in particular on material weaknesses in internal control in relation to the financial reporting process, and may assist the audit committee in fulfilling its tasks.
ČLEN 40, ODSTAVEK 1, TOČKA (C)
ARTICLE 40, PARAGRAPH 1, POINT C
(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) zakoniti revizor ali ključni partner za revizijo, pristojen za izvajanje obvezne revizije po naročilu revizijskega podjetja, lahko izvaja obvezno revizijo največ sedem let od dneva imenovanja in lahko ponovno sodeluje pri reviziji iste revidirane družbe po preteku dveh 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 seven years after the date of appointment and shall be allowed to participate in the audit of the audited entity again after a period of two years ;
Sistem zunanjega kroženja revizorjev bo povečal stroške, še posebej za male družbe, katerih delnice kotirajo na borzi.
A system of external rotation of auditors will increase costs particularly for small listed companies.
Splošno je znano in empirično dokazano, da lahko takšen sistem poslabša kakovost revizije, saj novi revizor razpolaga s pomanjkljivim znanjem o zgodovini družbe in pomanjkljivimi izkušnjami o njenem delovanju.
It is largely accepted and empirical evidence shows that in such a system, the quality of the audit could decrease, the new auditor lacking knowledge of the history of the company and experience with its operation.
Podaljšanje obdobja kroženja partnerja iz petih let na sedem let ustreza potrebam manjših držav članic.
Extending the partner rotation period from five to seven years responds to the needs of the smaller member states.
Ta določba je skladna tudi z zahtevami Priporočila EU o neodvisnosti revizorja, ki je bilo sprejeto leta 2002.
This provision is also consistent with the requirements of the EU Recommendation on Auditor Independence adopted in 2002.
Člen 42
ARTICLE 42
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.
Potrebne so bolj fleksibilne določbe o tem, kdo lahko upravlja sistem javnega nadzora.
More flexible provisions on who may govern a system of public oversight are necessary.
ČLEN 50, ODSTAVEK 1, TOČKA B
ARTICLE 50, PARAGRAPH 1, POINT B
Člen 45, odstavek 2a (novo) (Direktiva 78/660/EGS)
Article 45, paragraph 2a (new) (Directive 78/660/EEC)
(b) Člen 44(1) se nadomesti z naslednjim:
b) Article 44(1) shall be replaced by the following:
(b) V členu 45 se doda naslednji odstavek:
(b) In Article 45 the following paragraph shall be added:
Države članice lahko oprostijo družbe, ki niso izdale prenosljivih vrednostnih papirjev, s katerimi se lahko trguje na organiziranem trgu v smislu člena 4(1) Direktive 2004/39/ES iz zahtev, določenih v točki 15 člena 43(1)."
Member States may exempt entities which have not issued transferable securities admitted to trading on a regulated market within the meaning of Article 4(1) of Directive 2004/39/EC from the requirement laid down in point (15) of Article 43(1)."
Možnost oprostitve ni zadostna.
The exemption clause does not go far enough.
Področje uporabe mora biti ustrezno omejeno, da se izogne nepotrebnemu urejanju.
The scope of the directive should be reduced as far as needful to avoid unnecessary regulation.
Predvsem gre za to, da se razbremenijo srednje velika podjetja.
It is particularly important to relieve the burden on middle-sized undertakings.
Zato je priporočljivo, da se predvidene možnosti oprostitve razširijo na vse kapitalske družbe, ki niso usmerjene na trg kapitala.
Consequently, the proposed exemption should be extended to all non-capital-market-oriented companies with share capital.
Drugim državam članicam je prepuščeno, da postavljajo nadaljnje zahteve.
Other Member States would retain the right to impose more exacting requirements .
Predlog Direktive Evropskega parlamenta in Sveta o obvezni reviziji letnih in konsolidiranih računovodskih izkazov in sprememba direktiv Sveta 78/660/EGS in 83/349/EGS
Proposal for a directive of the European Parliament and of the Council on statutory audit of annual accounts and consolidated accounts and amending Council Directives 78/660/EEC and 83/349/EEC
( KOM(2004)0177 – C6 0005/2004 – 2004/0065(COD) )
COM(2004)0177 – C6 0005/2004 – 2004/0065(COD)
člena 251 (2) in 44 (2) (g) EC
Articles 251 (2) and 44 (2) (g) EC
o Evropskem akcijskem programu za varnost cestnega prometa: razpolovitev števila žrtev prometnih nesreč v Evropski uniji do leta 2010: deljena odgovornost
on the European Road Safety Action Programme: Halving the number of road accident victims in the European Union by 2010: A shared responsibility
– ob upoštevanju Bele knjige Komisije „Evropska prometna politika za leto 2010: čas za odločitev“ ( KOM(2001)0370 – C5‑0658/2001 ) in svoje resolucije z dne 12. februarja
– having regard to the Commission White Paper 'European transport policy for 2010: time to decide' ( COM(2001)0370 ‑ C5-0658/2001 ), and its resolution of 12 February thereon
UL C 43 E, 19.2.2004, str.
OJ C 43 E, 19.2.2004, p.
– ob upoštevanju sporočila Komisije z naslovom „Informacijske in komunikacijske tehnologije za varna in pametna vozila“ ( KOM(2003)0542 ‑ C5-0658/2001 ),
– having regard to the Commission Communication 'Information and Communications Technologies for Safe and Intelligent Vehicles' ( COM(2003)0542 ‑ C5-0658/2001 ),
– ob upoštevanju sporočila Komisije KOM(2003)0311 ) in njene nedavne objave oktobra 2004 "Rešimo 20.000 življenj na naših cestah",
– having regard to the Commission Communication COM(2003)0311 ) and more recently its publication "Saving 20.000 lives on our roads" of October 2004,
– ob upoštevanju priporočila Komisije 2004/345/ES z dne 6. aprila 2004 o izvrševanju na področju varnosti cestnega prometa,
– having regard to Commission Recommendation 2004/345/EC of 6 April 2004 on enforcement in the field of road safety,
– ob upoštevanju Veronske deklaracije z dne 5. decembra 2003 in sklepov druge veronske konference leta 2004 in sledečih obveznosti ministrov za promet EU o obravnavanju varnosti cestnega prometa kot prednostno nalogo,
– having regard to the Verona Declaration of 5 December 2003 as well as the conclusions on the Second Verona Conference of 2004 and the subsequent commitment given by EU transport ministers to regard road safety as a priority,
– ob upoštevanju evropske listine o prometni varnosti z dne 29. januarja 2004,
- having regard to the European Road Safety Charter of 29 January 2004,
– ob upoštevanju poročila Odbora za promet in turizem ( A6‑0225/2005 ),
– having regard to the report of the Committee on Transport and Tourism ( A6‑0225/2005 ),
A. ker je treba pozdraviti cilj o razpolovitvi števila nesreč v cestnem prometu v EU do leta 2010 kot tudi stalne vmesne preglede s strani Komisije,
A. whereas the target of halving the number of road fatalities in the EU by 2010 as well as the ongoing mid-term reviews by the European Commission are to be welcomed,
B. ker forum v okviru programa e-Varnost opravlja pomembno delo v sodelovanju z velikim številom interesnih skupin,
B. whereas important work is being done by the e-Safety Forum, with the participation of an impressive number of stakeholders,
C. ker mora izvajanje zakonodaje o hitrosti, alkoholu in varnostnem pasu temeljiti na izmenjavi najboljših praks,
C. whereas the enforcement of speed, alcohol and seat belt legislation must be based on the exchange of best practices,
D. ker je splošno znano, kakšne usodne posledice za prometno varnost imajo lahko neupoštevanje omejitev hitrosti, vožnja s hitrostjo, ki ne ustreza pogojem na cesti, vožnja pod vplivom alkohola, drog ali določenih zdravil, nepravilna uporaba varnostnih pasov, o čemer priča število smrtnih primerov, poškodovanih in invalidnih oseb zaradi navedenih razlogov; čeprav je bilo vloženega veliko truda, število smrtnih primerov kaže, da je treba še veliko postoriti za dosego cilja, zastavljenega do leta 2010,
D. whereas it is universally recognised that exceeding speed limits or driving at a speed inappropriate to the road conditions, driving while under the influence of alcohol, drugs, or particular medicines, and the failure to use seat belts properly play havoc with road safety, given the death toll that these factors claim and the numbers that they leave injured or disabled; whereas many efforts have been undertaken, the high death toll implies that much more needs to be done to achieve the target set for 2010
E. ker ima EU kar zadeva prometno varnost posebne obveznosti, določene s pogodbami, in lahko ukrepa na področjih, kjer dodana vrednost ukrepov EU presega dodano vrednost ukrepov držav članic kot tudi pri drugih življenjsko pomembnih vprašanjih npr. uporabi varnostnega pasu in vozniških dovoljenjih; pri tem je treba upoštevati, da se je domet ukrepov EU povečal in sedaj pokriva 80 milijonov več državljanov,
E. whereas as far as road safety is concerned, the EU has specific obligations explicitly laid down in the Treaties and is empowered to act in areas in which EU action could provide added value over and above the measures taken by Member States, as well as in other vitally important matters such as the use of seat belts and driving licences; whereas, in addition, the scope of EU action has widened and thus covers 80 million more citizens,
F. ker ima izmenjava izkušenj zelo pomembno vlogo pri preprečevanju prometnih nesreč, od katerih se jih 65 % zgodi v mestih, 30 % izven mest in največ 5 % na avtocestah,
F. whereas the exchange of best practice has a particularly important role to play in preventing road accidents, 65% of which occur in towns, 30% out of towns and no more than 5% on motorways,
G. ob upoštevanju dejstva, da prometne nesreče povzročijo več kot 40.000 smrtnih primerov v Evropski uniji in da s tem v povezavi, poleg nesprejemljivega človeškega trpljenja, nastajajo neposredni in posredni stroški v višini 180 milijard evrov, kar predstavlja 2 % BNP Evropske unije,
G. having regard to the fact that more than 40 000 deaths are caused by road traffic accidents in the European Union and, in addition to the unacceptable human suffering, there are the related direct and indirect costs, estimated at € 180 billion, or 2% of EU GNP;
H. z zadovoljstvom ugotavlja, da so danes vozila štirikrat bolj varna kot pa leta 1970, kar je bistveno pripomoglo k temu, da se je število smrtnih primerov v Evropski uniji s 15 državami članicami od leta 1970 zmanjšalo za 50 %, v obdobju ko se je gostota prometa povečala za trikrat,
H. noting with satisfaction that vehicles are now four times safer than in 1970, a fact which has contributed significantly to reducing by 50% the number of deaths in the European Union of 15 Member States since 1970, during a period in which traffic volumes have tripled;
I. je zaskrbljen zaradi nizke ravni prometne varnosti v nekaterih državah članicah, zlasti v mnogih od 10 novih držav članic; ugotavlja, da če bi vse države članice dosegle iste rezultate kot Velika Britanija in Švedska, bi se število smrtnih primerov v Evropski uniji s 25 državami članicami zmanjšalo za 17.000 oseb letno, kar bi pomenilo 39 % zmanjšanje in velik korak naprej, vendar pa s tem še ne bi dosegli zastavljenega cilja, to je 50 % zmanjšanje števila smrtnih primerov;
I. concerned by the low levels of road safety in some Member States, especially in many of the 10 new Member States; noting that, if all the Member States were to achieve the same results as the United Kingdom and Sweden, the number of fatalities would fall by 17 000 a year in the European Union of 25 Member States, representing a reduction of 39% and thus a great step forward, but falling short of the 50% target;
4. obžaluje, da sporočilo KOM(2003) 311 ni vključevalo ocene drugega akcijskega programa za varnost cestnega prometa (1997–2001), ker je ocena nujna, da se prepreči ponavljanje napak; ob tem obžaluje, da sporočilo ni obravnavalo posebnih težav v zvezi z varnostjo v prometu v mestnih območjih;
Regrets that the Communication COM(2003) 311 did not include an evaluation of the second Road Safety Action Programme (1997-2001), as an evaluation is essential to avoid the repetition of errors; furthermore, regrets the fact that the Communication failed to address the particular road safety problems of urban areas;
6. meni, da izmenjava najboljše prakse in usklajevanje skupnih politik zahtevata veliko večje usklajevanje, posredovanje zanesljivih podatkov za izvajanje pritiska na tiste z najslabšimi rezultati z namenom, da slednji "pospravijo pred svojim pragom", ter veliko bolj izoblikovan pristop, kot je bil do sedaj; meni, da so za skupni pristop bistvenega pomena sledeče naloge:
Is of the view that the exchange of best practices and the coordination of common policies calls for much more policy coordination, the spread of irrefutable data placing poor performers under pressure to put their "house in order" and a more structured approach than has been the case so far; considers that vital tasks in need of a common approach include for instance the following ones:
· zbiranje, ocena in objava podatkov in kazalcev varnostne učinkovitosti,
· collecting, analysing and publishing data as well as safety-performance indicators
· uskladitev statističnih podatkov o nesrečah (in njihovo nadaljnje vključevanje v podatkovno bazo EU),
· the harmonisation of accident statistics (and their subsequent inclusion in a EU database),
· vodenje kampanj o varnosti na cestah na celotnem ozemlju Skupnosti,
· conducting Community-wide road safety campaigns,
· vzpodbujanje raziskovalnih programov in vključevanje novih tehnologij v tesnem sodelovanju z industrijo in ostalimi zainteresiranimi stranmi,
· promoting research programmes and the eventual introduction of new technologies in close cooperation with industry and other stakeholders
· izboljšanje čezmejne izmenjave informacij in revizije izvajanja zakonodaje Skupnosti, na primer o dolžini trajanja vožnje in počitka v cestnem prometu, z namenom vzpodbuditi bolj usklajeno tolmačenje in izvrševanje tovrstne zakonodaje;
· enhancing cross-border information exchange and audits on the enforcement of Community legislation e.g. on driving times and rest periods in road transport and to stimulate more uniform interpretation and application of that legislation;
8. poziva Komisijo, da v roku dveh let sporoči Evropskemu parlamentu, kakšen institucionalni okvir bi bil z vidika neodvisnosti in strokovnosti najprimernejši za ocenjevanje in spodbujanje napredka pri ukrepih za varnost na v cestah;
Asks the European Commission to report to the European Parliament within two years what institutional setting would be the most appropriate, in terms of independence and expertise, to evaluate and foster the progress on the road safety actions;
12. je prepričan, da lahko le pristop z integriranim sistemom, ki vključuje vsa področja varnosti v cestnem prometu, in sicer vse udeležence v cestnem prometu ter uporabnike in kupce prometnih storitev, zlasti voznike (fizično stanje, usposobljenost, obnašanje), vozila (oprema, varnostni predpisi, vzdrževanje) in infrastrukturo (stanje, vzdrževanje in uporaba cestnega omrežja, izgradnja cest, prometni znaki) - skupaj z vzpodbudami k večji rabi javnega prevoza - in učinkoviti zakonodaji v državah članicah, lahko prinese pomembne in trajne rezultate;
Is convinced that only an integrated system approach involving all domains of road safety, namely all road users and all users and purchasers of transport services and especially the driver (physical condition, training, (behaviour), the vehicle (its equipment, safety regulations, maintenance) and the infrastructure (condition and maintenance of road networks, the intensity of road use, road building, signs) – together with incentives to make greater use of public transport – and effective legislation in the Member States, can lead to significant and lasting results;
16. poziva Komisijo, države članice in njene regionalne organe, da so posebno pozorni na zaščito in varnost ogroženih udeležencev v cestnem prometu, kot so pešci in kolesarji;
Calls on the Commission, the Member States and their regional authorities to pay particular attention to the protection and safety of vulnerable road users, such as pedestrians and cyclists;
V skladu z ocenami Komisije lahko že izvajanje predpisov s strani policije o prekoračitvi hitrosti, vožnji pod vplivom alkohola in uporabi varnostnega pasu do leta 2010 pomaga preprečiti 6000 smrtnih žrtev in 14.000 poškodb. ; poziva Komisijo, da spremlja izvajanje priporočila in, če je potrebno, nudi podporo državam članicam, ki so neuspešne pri izvajanju priporočila; poziva Komisijo, da v svojem vmesnem pregledu akcijskega programa poroča o stopnji izvajanja;
Police enforcement of rules covering speeding, drink driving and the use of seat belt alone can help avoid 6000 fatalities and 14 000 injuries by 2010, according to Commission estimates. ; calls on the Commission to monitor the implementation of the Recommendation and, as necessary, to lend support to Member States which do not succeed in implementing the Recommendation; calls on the Commission to report, in its mid-term review of the Action Programme, on the level of implementation;
Čezmejno izvajanje
Cross-border enforcement
zaveda se, da je čezmejno izvajanje predpisov o cestnem prometu še vedno zelo pomanjkljivo zaradi neobstoječega enotnega sistema, s katerim bi oblasti ene države članice lahko preganjale kršitelje iz drugih držav članic
Is aware that cross-border enforcement of road traffic law remains very unsatisfactory owing to the lack of any uniform system by means of which the authorities of one Member State are able to prosecute offenders from other Member States