natgillin/translations-raw huggingface dataset:
(b) če je primerno, ime, naslov, spletni naslov in registracijsko številko revizijskega podjetja, v katerem je zakoniti revizor zaposlen ali s katerim je v partnerskem ali kakšnem drugem odnosu.
(b) if applicable, the name, address, website address and registration number of the audit firm(s) by which the statutory auditor is employed, or with whom he or she is associated as a partner or otherwise;
(ba) vse ostale registracije zakonitih revizorjev pri pristojnih organih drugih držav članic in revizorjev v tretjih državah, vključno z imenom organa/imeni organov za registriranje ter, če je primerno, registracijsko številko/registracijske številke.
(ba) all other registration(s) as statutory auditor with the competent authorities of other Member States and as auditor with third countries, including the name(s) of the registration authority(ies), and, if applicable, the registration number(s).
Revizorji tretjih držav, registrirani v skladu s členom 45, so jasno prikazani v registru kot taki in ne kot zakoniti revizorji.
Third country auditors registered in accordance with Article 45 shall clearly appear in the register as such and not as statutory auditors.
Odstavek 1: Tehnično pojasnilo.
Paragraph 1 : Technical clarification.
Odstavek 2: Revizorji tretjih držav niso potrjeni v EU in zato niso zakoniti revizorji.
Paragraph 2 : Third country auditors are not approved in the EU and are therefore no statutory auditors .
V zvezi z revizijskimi podjetji vsebuje javni register vsaj naslednje podatke:
As regards audit firms, the public register shall, at least, contain the following information:
(b) pravno obliko;
(b) legal form;
(c) podatke za vzpostavljanje stika s podjetjem, glavno kontaktno osebo in, kjer je primerno, spletni naslov;
(c) contact information, the primary contact person and, where applicable, the website address;
(d) naslov vsakega urada v državi članici;
(d) address of each office in the Member State;
(e) ime in registracijsko številko vseh zakonitih revizorjev, zaposlenih v revizijskem podjetju, v partnerskem ali kakšnem drugem odnosu s tem podjetjem;
(e) name and registration number of all statutory auditors employed by or associated as partner or otherwise with the audit firm;
(f) imena in službeni naslovi vseh lastnikov in delničarjev;
(f) names and business addresses of all owners and shareholders;
(f) imena in službeni naslovi vseh lastnikov ali delničarjev;
(f) names and business addresses of all owners or shareholders;
(g) imena in službeni naslovi vseh članov upravnega ali poslovodnega telesa;
(g) names and business addresses of all members of the administrative or management body;
(h) če je primerno, navedba članstva v omrežju ter seznam imen in naslovov včlanjenih podjetij in pridruženih podjetij ali navedba mesta, kjer so taki podatki javno dostopni.
(h) if applicable, the membership of a network and a list of the names and addresses of member firms and affiliates or an indication of the place where such information is publicly available .
(h) če je primerno, navedba članstva v omrežju ter seznam imen in naslovov včlanjenih podjetij in pridruženih podjetij ali navedba mesta, kjer so taki podatki javno dostopni ;
(h) if applicable, the membership of a network and a list of the names and addresses of member firms and affiliates or an indication of the place where such information is publicly available ;
(ha) vse ostale registracije revizijskih podjetij pri pristojnih organih drugih držav članic in revizijskih enot v tretjih državah, vključno z imenom organa/imeni organov za registriranje in, kjer je primerno, registracijsko številko/registracijske številke.
(ha) all other registration(s) as audit firm with the competent authorities of other Member States and as audit entity with third countries, including the name(s) of the registration authority(ies), and, if applicable, the registration number(s).
Revizorji tretjih držav, registrirani v skladu s členom 45, so jasno prikazani v registru kot taki in ne kot zakoniti revizorji.
Third country audit entities registered in accordance with Article 45 shall clearly appear in the register as such and not as audit firms.
Podatke, vpisane v javni register v skladu s členoma 16 in 17 , podpiše zakoniti revizor ali revizijsko podjetje.
The information entered into the public register in accordance with Articles 16 and 17 shall be signed by the statutory auditor or audit firm.
To je mogoče storiti z elektronskim podpisom v skladu s členom 2(2) Direktive 1999/93/ES Evropskega parlamenta in Sveta.
This can be done by means of an electronic signature within the meaning of Article 2 (2) of Directive 1999/93/EC of the European Parliament and of the Council.
Podatke, posredovane ustreznim pristojnim organom v skladu s členi 16, 17 in 18 , podpiše zakoniti revizor ali revizijsko podjetje.
The information provided to the relevant competent authorities in accordance with Articles 16, 17 and 18 shall be signed by the statutory auditor or audit firm.
Kjer pristojni organ zagotovi podatke elektronsko, je to mogoče storiti na primer z elektronskim podpisom v skladu s členom 2(1) Direktive 1999/93/ES Evropskega parlamenta in Sveta.
Where the competent authority provides for the provision of the information electronically, this can for example be done by means of an electronic signature within the meaning of Article 2 (1) of Directive 1999/93/EC of the European Parliament and of the Council .
Elektronska zagotovitev podatkov zmanjša upravno breme v Evropski uniji.
The electronic provision of information lowers the administrative burden in the European Union.
POGLAVJE IV, NASLOV
CHAPTER IV, TITLE
Poklicna etika in poslovna skrivnost
Professional ethics and professional secrecy
Poklicna etika , poslovna skrivnost in neodvisnost
Professional ethics , professional secrecy and independence
Države članice zagotovijo, da so vsi zakoniti revizorji in revizijska podjetja zavezani načelom poklicne etike, ki opredeljujejo vsaj splošno odgovornost zakonitega revizorja ali revizijskega podjetja do javnosti , njihovo poštenost in objektivnost ter njihovo strokovno usposobljenost in potrebno skrbnost.
Member States shall ensure that all statutory auditors and audit firms are subject to principles of professional ethics which at least cover the overall responsibility of the statutory auditor or audit firm towards the public , their integrity and objectivity, and their professional competence and due care.
Države članice zagotovijo, da so vsi zakoniti revizorji in revizijska podjetja zavezani načelom poklicne etike .
Member States shall ensure that all statutory auditors and audit firms are subject to principles of professional ethics .
Ta opredeljujejo vsaj njihovo funkcijo zastopanja javnega interesa , njihovo poštenost in objektivnost ter njihovo strokovno usposobljenost in potrebno skrbnost.
These shall cover at least their public interest function , their integrity and objectivity, and their professional competence and due care.
Komisija lahko sprejme izvedbene ukrepe za poklicno etiko v skladu s postopkom iz člena 49(2).
The Commission may adopt implementing measures on professional ethics , in accordance with the procedure referred to in Article 49 (2).
Da se zagotovi zaupanje v revizorsko funkcijo in se zagotovi enotna uporaba odstavka 1, lahko Komisija v skladu s postopkom iz člena 49(2) sprejme izvedbene ukrepe v zvezi z načeli poklicne etike.
In order to ensure confidence in the audit function and in order to ensure uniform application of paragraph 1, the Commission may , in accordance with the procedure referred to in Article 49(2), adopt implementing measures concerning principles on professional ethics.
Pojasnilo v zvezi s poklicno etiko.
Clarification as regards professional ethics.
Zaupnost in poslovna skrivnost
Confidentiality and professional secrecy
Države članice zagotovijo, da so vsi podatki in dokumenti, do katerih imajo zakoniti revizorji in revizijska podjetja dostop, ko izvajajo obvezno revizijo, zaščiteni z ustreznimi pravili o zaupnosti in poslovni skrivnosti.
Member States shall ensure that all information and documents to which the statutory auditor or audit firm has access when carrying out a statutory audit are protected by adequate rules on confidentiality and professional secrecy.
Zaupnost in pravila poslovne skrivnosti v zvezi z zakonitimi revizorji in revizijskimi podjetji ne ovirajo uveljavljanja uporabe računovodskih standardov pristojnih nacionalnih organov ali izmenjave pomembnih podatkov z drugimi revizorji in pristojnimi organi drugih držav članic iz člena 34 v primeru revizij mednarodnih skupin .
Confidentiality and professional secrecy rules relating to statutory auditors or audit firms shall not impede enforcement of the application of accounting standards by national competent authorities or the exchange of relevant information with other auditors or the competent authorities of other Member States as referred to in Article 34, in case of international group audits.
Zaupnost in pravila poslovne skrivnosti v zvezi z zakonitimi revizorji in revizijskimi podjetji ne ovirajo uveljavljanja uporabe določb te Direktive.
Confidentiality and professional secrecy rules relating to statutory auditors or audit firms shall not impede enforcement of the provisions of this Directive.
Kjer zakonitega revizorja ali revizijsko podjetje nadomesti drug zakoniti revizor ali revizijsko podjetje, zagotovi prejšnji zakoniti revizor ali revizijsko podjetje prihajajočim zakonitim revizorjem ali revizijskim podjetjem dostop do vseh pomembnih podatkov v zvezi z revidirano družbo.
Where a statutory auditor or audit firm is replaced by another statutory auditor or audit firm, the former statutory auditor or audit firm shall provide access to all relevant information concerning the audited entity to the incoming statutory auditor or audit firm.
Zakoniti revizor ali revizijsko podjetje, ki ne sodeluje več pri posamezni revizijski nalogi, ali prejšnji zakoniti revizor ali revizijsko podjetje je še vedno predmet določb odstavkov 1 in 2 ob upoštevanju te revizijske naloge.
A statutory auditor or audit firm who has ceased to be engaged in a particular audit assignment or a former statutory auditor or audit firm shall remain subject to the provisions of paragraphs 1 and 2 with respect to that audit assignment.
Ta sporazumen predlog spremembe združuje različne predloge sprememb, ki so bili predloženi v zvezi z različnimi odstavki člena 22 o zaupnosti in poslovni skrivnosti.
This compromise amendment puts together the different amendments presented to the different paragraphs of Article 22 on confidentiality and professional secrecy.
POGLAVJE V NASLOV
CHAPTER V TITLE
Poglavje V
Chapter V
(Poglavja IV in V se združita)
(Chapters IV and V are merged)
Neodvisnost in nepristranskost
Independence and objectivity
Države članice pri izvajanju obvezne revizije zagotavljajo, da je zakoniti revizor ali revizijsko podjetje neodvisno od revidirane družbe in ni na noben način vključeno v odločitve uprave revidirane družbe.
Member States shall ensure that when carrying out a statutory audit, a statutory auditor or the audit firm is independent from the audited entity and is not in any way involved in management decisions of the audited entity .
Zakoniti revizor ali revizijsko podjetje ne izvaja obvezne revizije, če je v kakršnem koli finančnem, poslovnem, zaposlitvenem ali drugem razmerju, vključno z izvajanjem dodatnih storitev, z revidirano družbo, ki bi lahko ogrozila neodvisnost zakonitega revizorja ali revizijskega podjetja .
A statutory auditor or an audit firm shall not carry out a statutory audit if there is any financial, business, employment or other relationship, including the provision of additional services, with the audited entity that might compromise the statutory auditor's or audit firm's independence.
Države članice pri izvajanju obvezne revizije zagotavljajo, da je zakoniti revizor in/ali revizijsko podjetje neodvisno od revidirane družbe in ni vključeno v sprejemanje odločitev uprave revidirane družbe.
Member States shall ensure that, when carrying out a statutory audit, the statutory auditor and/or the audit firm is independent from the audited entity and is not involved in the decision-making of the audited entity.
Države članice zagotovijo, da zakoniti revizor ali revizorska družba obvezne revizije ne opravi, če obstaja kakršni koli posredni ali neposredni finančni, poslovni, zaposlitveni ali drugi odnos med zakonitim revizorjem, revizijsko družbo ali mrežo ( vključno z opravljanjem dodatnih storitev, ki niso povezana z revizijo, in revidirano družbo), na osnovi katerega bi objektivna, razumna in obveščena tretja stranka zaključila, da je neodvisnost zakonitega revizorja ali revizorske družbe ogrožena.
Member States shall ensure that a statutory auditor or an audit firm shall not carry out a statutory audit if there is any direct or indirect financial, business, employment or other relationship between the statutory auditor, audit firm or the network - including the provision of additional non-audit services - and the audited entity from which an objective, reasonable and informed third party would conclude that the statutory auditor's or audit firm's independence is compromised.
Če je neodvisnost zakonitega revizorja ali revizorske družbe ogrožena, na primer zaradi samopregledovanja, lastnega interesa ali zagovarjanja, domačnosti, zaupanja ali ustrahovanja, zakoniti revizor ali revizorska družba uporabi varovalne ukrepe za zmanjšanje teh groženj.
If the statutory auditor’s or audit firm’s independence is affected by threats, such as self review, self interest, advocacy, familiarity or trust or intimidation, the statutory auditor or audit firm must apply safeguards in order to mitigate those threats.
Zakoniti revizor ali revizorska družba obvezne revizije ne opravi, če so grožnje v primerjavi z uporabljenimi varovalnimi ukrepi tolikšne, da je neodvisnost kompromitirana.
If the significance of the threats compared to the safeguards applied is such that the independence is compromised, the statutory auditor or audit firm shall not carry out the statutory audit.
V zvezi z revizijskimi družbami, ki temeljijo na članstvu, države članice zagotovijo, da veljajo načela neodvisnosti za revizorje, ki izvajajo revizijo, in za tiste osebe, ki so zmožne vplivati na zakonito revizijo, ko takšna revizijska družba izvaja zakonito revizijo enega izmed svojih članov.
As far as membership-based auditing entities are concerned Member States shall ensure that when such an auditing entity is conducting a statutory audit of one of its members, the principles of independence are applied to the auditors carrying out the audit and those persons who may be in a position to exert influence on the statutory audit.
Države članice razen tega zagotovijo, da zakoniti revizor ali revizorsko podjetje, kar zadeva obvezne revizije družb javnega interesa, ne izvaja, kjer je primerno za zaščito neodvisnosti zakonitega revizorja ali revizorskega podjetja, zakonite revizije v primeru samopregledovanja ali delovanja v lastnem interesu.
Member States shall in addition ensure that, where statutory audits of public interest entities are concerned, a statutory auditor or an audit firm shall, where appropriate to safeguard the statutory auditor’s or audit firm’s independence, not carry out a statutory audit in case of self review or self interest.
Države članice zagotovijo, da zakoniti revizor ali revizijsko podjetje v revizijskih delovnih dokumentih zabeleži vse grožnje njihovi neodvisnosti in tudi zaščitne ukrepe sprejete za ublažitev teh groženj.
Member States shall ensure that the statutory auditor or audit firm documents in the audit working papers all threats to their independence as well as the safeguards applied to mitigate those threats.
Države članice zagotovijo, da zakoniti revizor ali revizorska družba v revizijskih delovnih dokumentih zabeleži vse pomembne grožnje njegovi, njeni ali njihovi neodvisnosti in tudi zaščitne ukrepe sprejete za ublažitev teh groženj.
Member States shall ensure that the statutory auditor or audit firm documents in the audit working papers all significant threats to his, her or their independence as well as the safeguards applied to mitigate those threats.
Da se zagotovi zaupanje v revizorsko funkcijo in enotno uporabo odstavkov 1 in 2, lahko Komisija v skladu s postopkom iz člena 49(2) sprejme izvedbene ukrepe na podlagi načel v zvezi z:
In order to ensure confidence in the audit function and in order to ensure uniform application of paragraphs 1 and 2, the Commission may, in accordance with the procedure referred to in Article 49(2), adopt principle-based implementing measures concerning:
(a) grožnjami in zaščitnimi ukrepi iz odstavka 2;
(a) the threats and safeguards referred to in paragraph 2;
(b) okoliščinami, v katerih je pomen groženj iz odstavka 2 takšen, da ogroža neodvisnost zakonitega revizorja ali revizijskega podjetja;
(b) the situations in which the significance of the threats, as referred to in paragraph 2, is such that the independence of the statutory auditor or audit firm is compromised;
(c) primeri samopregledovanja in delovanja v lastnem interesu iz drugega pododstavka odstavka 2, v katerih se lahko izvajajo obvezne revizije ali ne.
(c) the cases of self review and self interest referred to in paragraph 2, second subparagraph, in which statutory audits may or may not be carried out.
Sporazumen predlog spremembe poskuša združiti predloge z različnimi predlogi sprememb tega člena, da se določijo jasne in stroge zahteve za neodvisnost revizorjev od revidirane enote, vključno z revizijsko enoto, ki temelji na članstvu.
This compromise amendment aims to put together the proposals made with the different amendments to this article in order to set out clear and strict requirements for the auditor's independence from the entity being audited, including membership based auditing entities.
Te enote niso usmerjene k dobičku ter zagotovljena je pravna, organizacijska in osebna neodvisnost enot od njihovih članov.
These entities are not profit oriented and the legal, organisational and personal independence of the entities from their members is guaranteed.
Zato je dovolj, če zahteve po neodvisnosti izpolnijo posamezni revizor in druge osebe, ki lahko vplivajo na zakonito revizijo.
Therefore, it is sufficient if the independence requirements are met by the individual auditor and other persons who may be in a position to exert influence on the statutory audit.
ČLEN 25, TOČKA (A)
ARTICLE 25, POINT (A)
(a) omogočajo ustrezno kakovost revizije;
(a) are adequate to allow proper audit quality;
ČLEN 26
ARTICLE 26
Države članice od zakonitih revizorjev in revizijskih podjetij zahtevajo, da izvajajo obvezne revizije v skladu z mednarodnimi revizijskimi standardi, ki jih je Komisija sprejela v skladu s postopkom iz člena 49(2).
Member States shall require statutory auditors and audit firms to carry out statutory audits in accordance with international auditing standards adopted by the Commission in accordance with the procedure referred to in Article 49 (2).
Države članice lahko uporabijo nacionalni revizijski standard, dokler Komisija ne sprejme mednarodnega revizijskega standarda, ki zadeva isto področje.
Member States may apply a national auditing standard as long as the Commission has not adopted an international auditing standard covering the same subject-matter.
Sprejeti mednarodni revizijski standardi se objavijo v celoti v vsakem od uradnih jezikov Skupnosti v Uradnem listu Evropske unije.
Adopted international auditing standards shall be published in full in each of the official languages of the Community in the Official Journal of the European Union.
Komisija sprejme mednarodne revizijske standarde za uporabo v Skupnosti le v primeru, če:
The Commission shall adopt international auditing standards for application in the Community only if they:
Komisija lahko v skladu s postopkom iz člena 49(2) sprejme odločitev o uporabnosti mednarodnih revizijskih standardov v Skupnosti.
The Commission may decide in accordance with the procedure referred to in Article 49(2) on the applicability within the Community of international auditing standards.
Komisija sprejme le mednarodne revizijske standarde za uporabo v Skupnosti v primeru, če:
The Commission shall only adopt international auditing standards for application in the Community if they:
(a) so splošno mednarodno sprejeti in razviti s primerno predpisanim postopkom, javnim nadzorom in preglednostjo;
(a) are generally accepted internationally and are developed with proper due process, public oversight and transparency;
(a) so splošno mednarodno sprejeti in razviti s primerno predpisanim postopkom, javnim nadzorom in preglednostjo;
(a) are generally accepted internationally and are developed with proper due process , public oversight and transparency;
(b) zagotovijo visoko stopnjo verodostojnosti letnim ali konsolidiranim računovodskim izkazom v skladu z načeli iz člena 2(3) Direktive 78/660/EGS in člena 16(3) Direktive 83/349/EGS ;
(b) provide a high level of credibility to the annual or consolidated accounts in conformity with the principles set out in Article 2 (3) of Directive 78/660/EEC and in Article 16 (3) of Directive 83/349/EEC ;
(b) prispevajo visoko stopnjo verodostojnosti in kvalitete letnim ali konsolidiranim računovodskim izkazom v skladu z načeli iz člena 2(3) Direktive 78/660/EGS in člena 16(3) Direktive 83/349/EGS, ter
(b) contribute a high level of credibility and quality to the annual or consolidated accounts in conformity with the principles set out in Article 2 (3) of Directive 78/660/EEC and in Article 16 (3) of Directive 83/349/EEC , and
(c) koristijo splošnemu evropskemu interesu
(c) are conducive to the European public good
(c) koristijo splošnemu evropskemu interesu.
(c) are conducive to the European public good.
Države članice lahko predpišejo dodatne revizijske postopke le, če ta potreba izhaja iz posebnih zahtev obvezne revizije.
Member States may only impose additional audit procedures if these follow from specific requirements relating to the scope of the statutory audit.
Države članice sporočijo te dodatne postopke Komisiji.
Member States shall communicate these additional procedures to the Commission.
Države članice lahko predpišejo revizijske postopke ali dodatne zahteve ali v izjemnih primerih izločijo del mednarodnih revizijskih standardov iz odstavka 1 , če ta potreba izhaja iz posebnih nacionalnih pravnih zahtev obvezne revizije.
Member States may only impose audit procedures or requirements in addition to - or, in exceptional cases, by carving out - parts of the international auditing standards referred to in paragraph 1 if these follow from specific national legal requirements relating to the scope of the statutory audit.
V izjemnem primeru izločitve delov mednarodnega revizijskega standarda sporočijo države članice posebne nacionalne pravne zahteve in temelje za njihovo ohranitev Komisiji in drugim državam članicam vsaj šest mesecev pred sprejetjem na nacionalni ravni ali v primerih zahtev, ki so že obstajale ob sprejetju mednarodnega revizijskega standarda, najpozneje v treh mesecih po sprejetju ustreznega mednarodnega revizijskega standarda .
In the exceptional case of carving out parts of an international auditing standard, Member States shall communicate their specific national legal requirements, as well as the grounds for maintaining them, to the Commission and the other Member States at least six months before its national adoption or, in case of requirements already existing at the time of adoption of an international auditing standard, at the latest within three months after adoption of the relevant international auditing standard .
Države članice lahko uvedejo dodatne zahteve v zvezi z obvezno revizijo letnih in konsolidiranih računovodskih izkazov za obdobje dveh let po preteku obdobja prenosa navedene v členu 53(1).
Member States may impose additional requirements relating to the statutory audit of annual and consolidated accounts for a period of two years after the transposition period laid down in Article 53(1) has elapsed.
Ta sporazumen predlog spremembe združuje predloge sprememb, ki so bili predloženi v zvezi z različnimi odstavki člena 26.
This compromise amendment puts together the amendments presented to the different paragraphs of article 26.