natgillin/translations-raw huggingface dataset:
(4) Trenutna četrta Direktiva Sveta 78/660/EGS z dne 25. julija 1978 na podlagi člena 54(3)(g) Pogodbe o letnih računovodskih izkazih posameznih vrst družb in Sedma Direktiva Sveta 83/349/EGS z dne 13. junija 1983, ki temelji na členu 54(3)(g) Pogodbe o konsolidiranih računovodskih izkazih, samo določata razkrivanje transakcij med družbo in podrejenimi podjetji.
(4) At present Fourth Council Directive 78/660/EEC of 25 July 1978 based on Article 54 (3) (g) of the Treaty on the annual accounts of certain types of companies and Seventh Council Directive 83/349/EEC of 13 June 1983 based on the Article 54 (3) (g) of the Treaty on consolidated accounts only provide disclosure of transactions between a company and the company’s affiliated undertakings.
To je treba razširiti tudi na druge vrste povezanih strank, kakor so ključni poslovodni člani in zakonci članov upravnega odbora.
This should be extended to cover other types of related parties, such as key management members and spouses of board members.
Razkrivanje materialnih transakcij s povezanimi strankami, ki niso opravljene pod običajnimi trgovinskimi pogoji, lahko pomaga uporabnikom letnih računovodskih izkazov pri oceni finančnega stanja družbe in, kadar je družba del skupine, finančnega stanja skupine kot celote.
Disclosure of material transactions with related parties that are not carried out under normal commercial condition can assist users of annual accounts to assess the financial position of the company as well as, when the company belongs to a group, the financial situation of the group as a whole.
(4) Trenutna četrta Direktiva Sveta 78/660/EGS z dne 25. julija 1978 na podlagi člena 54(3)(g) Pogodbe o letnih računovodskih izkazih posameznih vrst družb in Sedma Direktiva Sveta 83/349/EGS z dne 13. junija 1983, ki temelji na členu 54(3)(g) Pogodbe o konsolidiranih računovodskih izkazih, samo določata razkrivanje transakcij med družbo in podrejenimi podjetji.
(4) At present Fourth Council Directive 78/660/EEC of 25 July 1978 based on Article 54 (3) (g) of the Treaty on the annual accounts of certain types of companies and Seventh Council Directive 83/349/EEC of 13 June 1983 based on the Article 54 (3) (g) of the Treaty on consolidated accounts only provide for disclosure of transactions between a company and the company’s affiliated undertakings.
Da bi družbe, katerih vrednostni papirji nimajo dovoljenja za trgovanje na urejenem trgu, približali družbam, ki konsolidirane računovodske izkaze pripravljajo v skladu z mednarodnimi računovodskimi standardi, je treba razkritje razširiti tudi na druge vrste povezanih strank, kakor so ključni poslovodni člani in zakonci članov upravnega odbora , vendar samo v primerih, ko so takšne transakcije materialne in niso opravljene po načelu razdalje .
With the objective of bringing companies whose securities are not admitted to trading on regulated markets closer to companies applying the international accounting standards for their consolidated accounts, disclosure should be extended to cover other types of related parties, such as key management members and spouses of board members , but only where such transactions are material and not carried out at arm’s length.
Razkrivanje materialnih transakcij s povezanimi strankami, ki niso opravljene pod običajnimi tržnimi pogoji, lahko pomaga uporabnikom letnih računovodskih izkazov pri oceni finančnega stanja družbe in, kadar je družba del skupine, finančnega stanja skupine kot celote.
Disclosure of material transactions with related parties that are not carried out under normal market conditions can assist users of annual accounts to assess the financial position of the company as well as, when the company belongs to a group, the financial situation of the group as a whole.
Transakcije med povezanimi strankami znotraj skupine se izvzamejo iz konsolidiranih računovodskih izkazov.
Intra group related party transactions should be eliminated in the preparation of consolidated financial statements.
Preglednost v zvezi s transakcijami s povezanimi strankami je treba: a) uskladiti med podjetji, ki kotirajo na borzi, in preostalimi podjetji; b) obseg povezanih strank je treba razširiti na poslovodne člane in njihove zakonce samo, če so takšne transakcije materialne in niso opravljene po načelu razdalje; (c) transakcije v okviru skupine je treba izključiti iz konsolidiranih računovodskih izkazov skupine (to bo razbremenilo številne podružnice, saj jim ne bo treba razkrivati obsežnih podatkov, ki uporabnikom izkazov ne bodo v pomoč).
Requirements regarding transparency about related parties’ transactions should (a) be consistent between publicly traded and non-publicly traded companies, rather than being more onerous on the latter; (b) extend to management members and their spouses only where such transactions are material and not carried out at arm’s length; (c) exclude intra-group transactions in the group consolidated accounts (this would relieve many subsidiary companies from voluminous disclosure that would be of little interest to users of the accounts).
Sprememba izraza „trgovinski“ v „tržni“ je tehnične narave in zagotavlja večjo jasnost.
Change from “commercial” to “market” is a technical clarification.
(5) Definicije , ki se uporabljajo za razkrivanje povezanih strank po Mednarodnih računovodskih standardih, sprejete v Komisiji po Uredbi (ES) št. 1725/2003 z 29. septembra 2003 o sprejetju nekaterih mednarodnih računovodskih standardov v skladu z Uredbo (ES) št. 1606/2002 Evropskega parlamenta in Sveta, je treba vključiti v Direktivi 78/660/EGS in 83/349/EGS.
(5) Definitions applicable to related party disclosures as set out in the International Accounting Standards adopted by the Commission under Regulation (EC) No 1725/2003 of 29 September 2003 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council, should be integrated into Directives 78/660/EEC and 83/349/EEC.
(5) ) Definicije povezanih strank po Mednarodnih računovodskih standardih, sprejete v Komisiji v skladu z Uredbo (ES) št. 1606/2002 Evropskega parlamenta in Sveta, je treba uporabljati v direktivah 78/660/EGS in 83/349/EGS.
(5) Definitions of a related party as set out in the International Accounting Standards adopted by the Commission in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council should apply to Directives 78/660/EEC and 83/349/EEC.
Sklicevanje na določen element posameznega mednarodnega računovodskega standarda ni primerno, med drugim zato, ker se lahko predmet sklica spremeni.
It is inappropriate to have reference to a specific element of an individual IAS, not least because the appropriate reference might change.
(7) Take zunajbilančne ureditve so lahko vse transakcije ali sporazumi, ki jih družbe lahko imajo s subjekti, ki niso vključeni v bilanco.
(7) Such off balance sheet arrangements could be any transactions or agreements companies may have with entities that are not included in the balance sheet.
Take zunajbilančne ureditve so lahko povezane z oblikovanjem ali uporabo enega ali več posebnih poslovnih subjektov (SPE) in ekstrateritorialnih dejavnosti, ki so med drugim namenjene uresničevanju gospodarskih, pravnih, davčnih in računovodskih ciljev.
Such off balance sheet arrangements may be associated with the creation or use of one or more Special Purpose Entities (SPE’s) and offshore activities designed to address inter alia economic, legal, tax or accounting objectives.
Ustrezno razkritje takih ureditev, ki niso vključene v bilanco, je treba vključiti v pojasnila k računovodskim izkazom oziroma h konsolidiranim računovodskim izkazom.
Appropriate disclosure of such arrangements that are not included in the balance sheet should be set in the notes to the accounts or the consolidated accounts.
(7) Take zunajbilančne ureditve so lahko vse transakcije ali sporazumi, ki jih družbe lahko imajo s subjekti (celo tistimi, ki niso vpisani v register pravnih oseb) , ki niso vključeni v bilanco.
(7) Such off balance sheet arrangements could be any transactions or agreements companies may have with entities , even unincorporated ones, that are not included in the balance sheet.
Primeri takšnih zunajbilančnih ureditev vključujejo dogovore o delitvi tveganja in koristi ali obveznosti, ki izhajajo iz pogodb, kot so pogodbe o faktoringu dolgov, kombinirane pogodbe o prodaji in ponovnem odkupu, dogovori o konsignacijski zalogi, pogodbena določila o odstopnini (plačilu ob zavrnitvi naročila), vrednostničenje, dogovorjeno med ločenimi družbami in subjekti, ki niso vpisani v register pravnih oseb, zastavljena sredstva, dogovori o poslovnem najemu, zunanje izvajanje in podobno.
Examples of such off balance sheet arrangements include risk and benefit sharing arrangements or obligations arising from a contract such as debt factoring, combined sale and repurchase agreements, consignment stock arrangements, take or pay arrangements, securitisation arranged through separate companies and unincorporated entities, pledged assets, operating leasing arrangements, outsourcing, and similar.
Ustrezno razkritje materialnih tveganj in koristi takih ureditev, ki niso vključene v bilanco, je treba vključiti v pojasnila k računovodskim izkazom oziroma h konsolidiranim računovodskim izkazom.
Appropriate disclosure of the material risks and benefits of such arrangements that are not included in the balance sheet should be set in the notes to the accounts or the consolidated accounts.
(i) Zunajbilančne ureditve morajo biti pregledne, četudi gre za transakcije subjekti, ki niso vpisani v register pravnih oseb. (ii) Pojem „zunajbilančne ureditve“ je treba še natančneje opredeliti. (iii) Obvezno je le razkritje materialnih tveganj in koristi zunajbilančnih ureditev.
(i) Transparency of off-balance sheet arrangements should be required even if they are with unincorporated entities. (ii) The meaning of “off-balance sheet arrangements” should be given further clarification. (iii) Only the material risks and benefits of off balance sheet arrangements need be disclosed.
(8) Družbe, katerih vrednostni papirji imajo dovoljenje za trgovanje na urejenem trgu in imajo registriran sedež v Skupnosti, bi morale imeti uvedeno obveznost razkritja letnega izkaza o upravljanju podjetja v obliki posebnega in jasno razpoznavnega dela letnega poročila.
(8) Companies, having their securities admitted to trading on a regulated market and which have their registered seat in the Community, should be obliged to disclose an annual corporate governance statement as a specific and clearly identifiable section of the annual report.
Izkaz bi moral delničarjem zagotoviti zlahka dostopne ključne informacije o dejanski praksi upravljanja podjetij, skupaj z opisom kakršnega koli obstoječega sistema upravljanja tveganj in notranjega nadzora v povezavi s postopkom finančnega poročanja.
This statement should provide shareholders with easily accessible key information about the actually applied corporate governance practices, including a description of any existing risk management systems and internal controls in relation to the financial reporting process.
Družbe lahko tudi, kjer je ustrezno, pripravijo analizo okolja in družbenih vidikov, ki so nujni za razumevanje razvoja, storilnosti in stanja družbe.
Furthermore, where relevant, companies may also provide an analysis of environment and social aspects necessary for an understanding of the company’s development, performance and position.
Pri sestavljanju konsolidiranega letnega poročila ni nobene potrebe po uvedbi ločenega izkaza o upravljanju za podjetja, vendar pa bi bilo treba predložiti informacije o sistemu upravljanja tveganj in notranjem nadzoru, ki ga ima skupina.
There is no need to impose a separate corporate governance statement on undertakings drawing up a consolidated annual report, however, the information concerning the risk management system and the internal control system the group has should be presented.
(8) Družbe, katerih vrednostni papirji imajo dovoljenje za trgovanje na urejenem trgu in imajo registrirano podružnico v Skupnosti, bi morale imeti uvedeno obveznost razkritja letnega izkaza o upravljanju podjetja v obliki posebnega in jasno razpoznavnega dela letnega poročila.
(8) Companies having their securities admitted to trading on a regulated market and which have their registered office in the Community should be obliged to disclose an annual corporate governance statement as a specific and clearly identifiable section of the annual report.
Izkaz bi moral vsaj delničarjem zagotoviti zlahka dostopne ključne informacije o dejanski praksi upravljanja podjetij, skupaj z opisom glavnih značilnosti kakršnega koli obstoječega sistema upravljanja tveganj in notranjega nadzora v povezavi s postopkom finančnega poročanja.
This statement should at least provide shareholders with easily accessible key information about the actually applied corporate governance practices, including a description of the main features of any existing risk management systems and internal controls in relation to the financial reporting process .
V izkazu o upravljanju podjetij mora biti jasno zapisano, ali družba upošteva še kake druge določbe o upravljanju podjetij, poleg tistih, opredeljenih v nacionalni zakonodaji, ne glede na to, ali gre za neposredne določbe iz kodeksa o upravljanju podjetij, ki ga je družba obvezana upoštevati, ali katerega drugega kodeksa o upravljanju podjetij, ki ga je družba sklenila upoštevati.
The corporate governance statement should make clear whether the company applies any provisions on corporate governance other than those provided for in national law, regardless of whether these provisions are directly laid down in a corporate governance code to which a company is subject, or in any corporate governance code which the company may have decided to apply.
(i) Sprememba izraza „sedež“ v „podružnica“ je tehnične narave; (ii) podjetjem je treba omogočiti, da v izkaz o upravljanju podjetja vključijo več informacij, če tako želijo; (iii) splošen pregled sistemov za upravljanje tveganja in notranjih kontrol je za bralca precej koristnejši kakor zelo podroben opis, za podjetja pa manj obremenjujoč; (iv) dodani stavek natančneje opredeljuje, kaj podjetja, ki kotirajo na borzi, morajo storiti, in tako prispeva k pravni varnosti.
(i) Change from “seat” to “office” is a technical correction; (ii) there should be freedom for companies to include more information in their corporate governance statement if they so wish; (iii) a broad overview of the risk management systems and internal control will be more useful for readers than a highly detailed description, and less burdensome for companies; (iv) the new sentence above will make it clearer what publicly traded companies actually will have to do and thereby contribute to legal certainty.
UVODNA IZJAVA 8A (novo)
RECITAL 8 A (new)
(8a) Ni nujno, da različni ukrepi, sprejeti v skladu s to direktivo, veljajo za iste vrste družb ali podjetij.
(8a) The various measures adopted under this Directive should not necessarily apply to the same types of companies or undertakings.
Države članice bi morale imeti po členu 11 Direktive 78/660/EGS možnost izvzeti mala podjetja iz zahtev te direktive v zvezi s povezanimi strankami in zunajbilančnimi posli.
Member States should be able to exempt small companies, as defined in Article 11 of Directive 78/660/EEC, from the requirements concerning related parties and off balance sheet arrangements under this Directive.
Družbam, ki v svojih računovodskih izkazih v skladu z mednarodnimi računovodskimi standardi, sprejetimi v Evropski uniji, že razkrivajo informacije o transakcijah s povezanimi strankami in zunajbilančnih poslih, ni treba razkrivati nadaljnjih informacij v skladu s to direktivo, ker že uporaba mednarodnih računovodskih standardov zagotavlja resničen in pošten prikaz finančnega stanja takšne družbe.
Companies which already disclose information about transactions with related parties and off balance sheet arrangements in their accounts according to international accounting standards as adopted in the European Union should not be required to disclose further information according to this Directive as the application of the international accounting standards already results in a true and fair view of such a company.
Določbe v tej direktivi v zvezi z upravljanjem podjetij morajo veljati za vsa podjetja, skupaj z bankami, zavarovalnicami in pozavarovalnicami ter izdajatelji obveznic, katerih vrednostni papirji imajo dovoljenje za trgovanje na urejenem trgu in ki imajo v Skupnosti registrirano podružnico.
The provisions in this Directive concerning the corporate governance statement should apply to all companies, including banks, insurance and reinsurance undertakings and issuers of bonds having their securities admitted to trading on a regulated market and which have their registered office in the Community.
Določbe v tej direktivi v zvezi z dolžnostmi in civilnopravno odgovornostjo ter sankcijami za člane upravnega odbora morajo veljati za vse družbe, za katere veljajo Direktiva 78/660/EGS, Direktiva Sveta 86/635/EGS z dne 8. decembra 1986 o letnih računovodskih izkazih in konsolidiranih računovodskih izkazih bank in drugih finančnih institucij 1 ter Direktiva Sveta 91/674/EGS z dne 19. decembra 1991 o letnih računovodskih izkazih in konsolidiranih izkazih zavarovalnih družb, 2 in za vse družbe, ki pripravljajo računovodske izkaze v skladu z Direktivo 83/349/EGS.
The provisions in this Directive concerning duties and liabilities of board members as well as sanctions should apply to all companies to which Directive 78/660/EEC and Council Directives 86/635/EEC of 8 December 1986 on the annual accounts and consolidated accounts of banks and other financial institutions 1 and 91/674/EEC of 19 December 1991 on the annual accounts and consolidated accounts of insurance undertakings 2 apply and to all undertakings which draw up consolidated accounts in accordance with Directive 83/349/EEC.
1 UL L 372, 31.12.1986, str.
1 OJ L 372, 31.12.1986, p.
Direktiva, kakor je bila nazadnje spremenjena z Direktivo2003/51/ES Evropskega parlamenta in Sveta (UL L 178, 17.7.2003, str.
Directive as last amended by Directive 2003/51/EC of the European Parliament and of the Council (OJ L 178, 17.7.2003, p.
Direktiva, kakor je bila nazadnje spremenjena z Direktivo 2003/51/ES.
Directive as last amended by Directive 2003/51/EC.
Da bi se izognili podvajanju zahtev o preglednosti, še zlasti za družbe, ki upoštevajo mednarodne računovodske standarde.
To avoid any duplication of transparency requirements, in particular for the companies applying the IAS standards.
(8a) Direktiva 78/660/EGS trenutno določa, da je treba vsakih pet let med drugim pregledati prag za bilančno vsoto in čisti prihodek, kar lahko države članice upoštevajo pri ugotavljanju, katere družbe so izvzete iz določenih zahtev za razkritje.
(8a) At present Directive 78/660/EEC makes provision for examination every 5 years of, inter alia, the maximum thresholds for balance sheet and net turnover which Member States may apply in determining which companies may be exempted from certain disclosure requirements.
Poleg teh petletnih pregledov bi bilo morda primerno uvesti še dodatno enkratno povečanje praga bilančne vsote in čistega prihodka.
In addition to these 5 yearly examinations, an additional one-off increase in those balance sheet and net turnover thresholds may also be appropriate.
Državam članicam povečanih pragov ni treba upoštevati.
There is no obligation on Member States to make use of these increased thresholds.
(10) Direktivi 78/660/EGS in 83/349/EGS se morata zato ustrezno spremeniti.
(10) Directives 78/660/EEC and 83/349/EEC should therefore be amended accordingly.
(10) Direktive 78/660/EGS , 83/349/EGS , 86/635/EGS in 91/674/EGS je treba zato ustrezno spremeniti.
(10) Directives 78/660/EEC and 83/349/EEC , 86/635/EEC and 91/674/EEC should therefore be amended accordingly.
UVODNA IZJAVA 11A (novo)
RECITAL 11 A (new)
(11a) Države članice se v skladu z odstavkom 34 Medinstitucionalnega sporazuma o boljši pripravi zakonodaje spodbuja, da zase in za interese Skupnosti sestavijo lastne tabele, s katerimi čim nazorneje prikažejo povezavo med direktivo in ukrepi za njen prenos, ter jih objavijo.
(11a) Member States are encouraged, in accordance with paragraph 34 of the Interinstitutional Agreement on better law-making, to draw up, for themselves and in the interest of the Community, their own tables which will, as far as possible, illustrate the correlation between the Directive and the transposition measures and to make them public.
Predlog temelji na členu 3(1) predloga Komisije.
This wording is taken form Article 3(1) of the Commission proposal.
To priporočilo je primerneje vključiti v uvodno izjavo kakor v člen, saj bi v slednjem primeru postalo pravno zavezujoče.
It is more appropriate to cover this in recital rather than imposing a formal legal obligation via an article.
ČLEN 1, TOČKI -1 IN -1 A (novo)
ARTICLE 1, POINT -1 AND -1 A (new)
Člena 11 in 27 (Direktiva 78/660/EGS)
Article 11 and article 27 (Directive 78/660/EEC)
V členu 11:
In Article 11:
(a) se prvi odstavek spremeni takole:
(a) the first paragraph shall be amended as follows:
(i) v prvi alinei se besede „bilančna vsota: 3 650 000 EUR“ nadomestijo z besedami „bilančna vsota: 4 400 000 EUR“;
( i ) in the first indent the words "balance sheet total: EUR 3 650 000" shall be replaced by the words "balance sheet total: EUR 4 400 000";
(b) v tretji alinei se besede „direktive, ki določa navedene zneske na podlagi revizije, predvidene v členu 53(2)“ nadomestijo z besedami „katerekoli direktive, ki določa navedene zneske“.
(b) the third paragraph shall be amended such that the words "the Directive setting those amounts in consequence of the review provided for in Article 53(2)" shall be replaced by "any Directive setting those amounts".
V členu 27:
In Article 27:
(i) v prvi alinei se besede „bilančna vsota: 14 600 000 EUR“ nadomestijo z besedami „bilančna vsota: 17 500 000 EUR“;
( i ) in the first indent the words "balance sheet total: EUR 14 600 000" shall be replaced by the words "balance sheet total: EUR 17 500 000";
(ii) v drugi alinei se besede „čisti prihodek: 29 200 000 EUR“ nadomestijo z besedami „čisti prihodek: 35 000 000 EUR“;
(ii) in the second indent the words "net turnover: EUR 29 200 000" shall be replaced by the words "net turnover: EUR 35 000 000 ".
Predlog spremembe uvaja enkratno povečanje praga za mala in srednja podjetja (za 20 %).
This amendment establishes a one-off increase of the thresholds for SME's of 20%.
ČLEN 1, TOČKA -1B (novo)
ARTICLE 1, POINT -1 B (new)
Člen 42a, odstavek 5a (novo) (Direktiva 78/660/EGS)
Article 42 a, paragraph 5 a (new) (Directive 78/660/EEC)
V členu 42a se doda naslednji odstavek:
In Article 42a the following paragraph is added:
(5a) Z odstopanjem od določb iz odstavkov 3 in 4 lahko države članice v skladu z mednarodnimi računovodskimi standardi, sprejetimi z Uredbo Komisije (ES) št. 1725/2003 z dne 29. septembra 2003, kot je bila spremenjena, dokler ne stopi v veljavo ta direktiva, dovolijo ali zahtevajo ovrednotenje finančnih instrumentov, skupaj s povezanimi zahtevami o razkritju, opredeljenimi v mednarodnih računovodskih standardih, sprejetih v skladu z Uredbo (ES) št. 1606/2002 Evropskega parlamenta in Sveta.“
(5a) By way of derogation from the provision of paragraphs 3 and 4, Member States may, in accordance with international accounting standards as adopted by Commission Regulation (EC) No 1725/2003 of 29 September 2003 as amended until the entry into force of this Directive, permit or require valuation of financial instruments, together with the associated disclosure requirements which are provided for in international accounting standards adopted in accordance with Regulation (EC) N° 1606/2002 of the European Parliament and of the Council."
Za prilagoditev Uredbi (ES) št. 1725/2005 in Uredbi (ES) št. 1606/2002.
For adaptation to the Regulations (EC) N°1725/2005 and N°1606/2002
Člen 43, odstavek 1, točki 7a in 7b (Direktiva 78/660/EGS)
Article 43, paragraph 1, points 7a and 7b (Directive 78/660/EEC)
V člen 43 se vstavita naslednji točki (7a) in (7b):
In Article 43 (1), the following points (7a) and (7b) are inserted: