natgillin/translations-raw huggingface dataset:
Da se zagotovi enotna uporaba odstavka 1, oceni Komisija v sodelovanju z državami članicami enakovrednost iz odstavka 1 in jo določi v skladu s postopkom iz člena 49(2).
In order to ensure uniform application of paragraph 1, the equivalence referred to in paragraph 1 shall be assessed by the Commission in cooperation with Member States and shall be decided upon by the Commission in accordance with the procedure referred to in Article 49 (2).
Države članice lahko ocenijo enakovrednost iz odstavka 1 ali se zanesejo na ocene drugih držav članic, dokler Komisija ne sprejme odločitve.
Member States may assess the equivalence referred to in paragraph 1 or rely on the assessments carried out by other Member States as long as the Commission has not taken any decision.
Če Komisija odloči, da zahteva po preglednosti iz odstavka 1 ni usklajena, lahko zadevnim revizijskim družbam dovoli opravljanje revizijskih dejavnosti v skladu z ustreznimi zahtevami države članice v ustreznem prehodnem obdobju.
If the Commission decides that the requirement of equivalence referred to in paragraph 1 is not complied with, it may allow the audit entities concerned to continue their audit activities in accordance with the relevant Member State ’s requirements during an appropriate transitional period.
Države članice sporočijo Komisiji:
Member States shall communicate to the Commission:
(a) svojo oceno enakovrednosti iz odstavka 2, in;
(a) their assessment of the equivalence referred to in paragraph 2, and
(b) glavne elemente dogovorov o sodelovanju s tretjimi državami in njihovimi sistemi javnega nadzora, zagotavljanja kakovosti ter preiskave in sankcij, na podlagi odstavka 1.
(b) the main elements of the cooperative arrangements with third country systems of public oversight, quality assurance and investigations and sanctions, on the basis of paragraph 1.
ČLEN 47, ODSTAVEK 1, TOČKA (A)
ARTICLE 47, PARAGRAPH 1, POINT (A)
(a) ti revizijski ali drugi dokumenti zadevajo revizije podjetij, ki so izdala vrednostne papirje v zadevni tretji državi;
(a) these audit working papers or other documents relate to audits of companies which have issued securities in that third country;
(a) ti revizijski ali drugi dokumenti zadevajo revizije podjetij, ki so izdala vrednostne papirje v zadevni tretji državi, ali pa so sestavni deli skupine, ki izdaja obvezne konsolidirane računovodske izkaze v zadevni tretji državi ;
(a) these audit working papers or other documents relate to audits of companies which have issued securities in that third country or which are components of a group issuing statutory consolidated accounts in that third country ;
ČLEN 47, ODSTAVEK 1, TOČKA (D A) (novo)
ARTICLE 47, PARAGRAPH 1, POINT (D A) (new)
(da) prenos ne krši pravil, ki urejajo poslovno skrivnost, varovanje podatkov in podobnih pravil.
(da) the transfer does not violate the rules governing professional confidentiality, data protection and similar rules.
Poudarek je na varovanju podatkov in poslovni skrivnosti.
The data protection and confidentiality must be stressed.
ČLEN 47, ODSTAVEK 3
ARTICLE 47, PARAGRAPH 3
Primernost iz odstavka 1(c) določi Komisija v skladu s postopkom iz člena 49(2).
The adequacy referred to in paragraph 1(c) is decided upon by the Commission in accordance with the procedure referred to in Article 49(2).
Ocena primernosti se izvede v sodelovanju z državami članicami in temelji na zahtevah člena 34 ali na enakih reprezentativnih rezultatih.
The assessment of adequacy shall be carried out in cooperation with Member States and be based on the requirements of Article 34 or essentially equivalent functional results.
Države članice sprejmejo ukrepe, potrebne za uskladitev z odločitvijo Komisije.
Member States shall take the measures necessary to comply with the Commission's decision.
Primernost iz odstavka 1(c) določi Komisija v skladu s postopkom iz člena 49(2), da se spodbudi sodelovanje med pristojnimi organi . .
The adequacy referred to in paragraph 1(c) shall be decided upon by the Commission in accordance with the procedure referred to in Article 49(2) in order to facilitate cooperation between competent authorities .
ČLEN 47, ODSTAVEK 5
ARTICLE 47, PARAGRAPH 5
Komisija lahko v skladu s postopkom iz člena 49(2) opredeli izjemne primere iz odstavka 4.
The Commission may, in accordance with the procedure referred to in Article 49 (2), define the exceptional cases referred to in paragraph 4.
Komisija lahko v skladu s postopkom iz člena 49(2) določi izjemne primere iz odstavka 4, da spodbudi sodelovanje med pristojnimi organi in zagotovi enotno uporabo zadevnega odstavka. .
The Commission may, in accordance with the procedure referred to in Article 49 (2), specify the exceptional cases referred to in paragraph 4 in order to facilitate cooperation between competent authorities and to ensure the uniform application of that paragraph .
ČLEN 48
ARTICLE 48
Člen 48
Article 48
Poleg drugih izvedbenih ukrepov iz te direktive Komisija lahko sprejme izvedbene ukrepe v skladu s postopkom iz člena 49(2), zato da se upošteva razvoj postopka obvezne revizije in da zagotovi enotno uporabo te direktive v Skupnosti.
In addition to the other implementing measures referred to in this Directive and in order to take account of developments in and related to statutory audit and to ensure uniform application of this Directive in the Community, the Commission may adopt implementing measures, in accordance with the procedure referred to in Article 49 (2).
Členi direktive po potrebi določajo komitologijo.
If necessary the articles in the directive provide for comitology.
Ta člen torej ni potreben.
This article is therefore dispensable.
ČLEN 49, ODSTAVEK 2, PODODSTAVEK 1
ARTICLE 49, PARAGRAPH 2, SUBPARAGRAPH 1
(2) Pri sklicevanju na ta odstavek se uporablja regulativni postopek iz členov 5 in 7 Sklepa 1999/468/ES ob upoštevanju člena 8 tega sklepa.
Where reference is made to this paragraph the regulatory procedure laid down in Articles 5 and 7 of Decision 1999/468/EC shall apply, having regard to Article 8 thereof.
Evropski parlament ima od trenutka prvega posredovanja osnutka izvedbenih ukrepov tri mesece časa, da jih pregleda in poda svoje mnenje.
The European Parliament shall have three months from when the draft implementing measures are first forwarded to scrutinise them and give its opinion.
Če Parlament v tem času sprejme odločitev, Komisija pregleda osnutek.
If Parliament adopts a resolution within that period, the draft measures shall be re ‑examined by the Commission.
ČLEN 50, TOČKA 1, TOČKA (A)
ARTICLE 50, POINT 1, POINT A
Člen 43 (Direktiva 78/660/EGS)
Article 43 (Directive 78/660/EEC)
„(15) honorar za obvezno revizijo letnih računovodskih izkazov za finančno leto, ki se plača zakonitemu revizorju ali revizijskemu podjetju, in honorar, ki se plača za druge nadzorne storitve, svetovalne storitve v zvezi z davki in druge storitve, ki niso povezane z revizijo.“;
"(15) the fees for the financial year paid to the statutory auditor or audit firm for the statutory audit of annual accounts and the fees paid for other assurance services, tax advisory services and other non-audit services.";
„(15) v primeru družb v javnem interesu, kot so opredeljene v členu 2(11) Direktive xx/xxx/EGS (osma direktiva), so ločeni honorar za obvezno revizijo letnih računovodskih izkazov za finančno leto, ki se plača zakonitemu revizorju ali revizijskemu podjetju, in honorar, ki se plača za druge nadzorne storitve, svetovalne storitve v zvezi z davki in druge storitve, ki niso povezane z revizijo.“;
"(15) in case of public interest entities as defined in Article 2 (11) of Directive xx/xxx/EEC (8th directive), separately the fees for the financial year paid to the statutory auditor or audit firm for the statutory audit of annual accounts and the fees paid for other assurance services, tax advisory services and other non-audit services.";
Objava pristojbin za revizorje ima smisel le v primeru družb v javnem interesu.
The publication of auditors’ fees only makes sense in the case of public interest entities.
V primeru drugih družb vodi ta zahteva le k nepotrebnim upravnim bremenom.
In the case of other firms this requirement merely leads to unnecessary administrative burdens.
ČLEN 50, TOČKA 1, TOČKA B
ARTICLE, 50, POINT 1, POINT B
Člen 44, odstavek 1 (Direktiva 78/660/EGS)
Article 44, paragraph 1 (directive 78/660EEC)
(b) Člen 44(1) se nadomesti z naslednjim:
(b) Article 44(1) shall be replaced by the following:
Države članice lahko dovolijo družbam iz člena 11, da sestavijo skrajšana poročila o računovodskih izkazih brez zahtevanih podatkov iz člena 43(1)(5) do (12), člena (14)(a) in člena (15).
Member States may permit the companies referred to in Article 11 to draw up abridged notes on their accounts without the information required in Article 43(1)(5) to (12), (14)(a) and (15).
Vendar morajo ta poročila v celoti razkriti podatke, določene v členu 43(1)(6), za vse zadevne postavke . “
However, the notes must disclose the information specified in Article 43(1) (6) in total for all the items concerned.”
ČLEN 50, TOČKA 1, TOČKA B
ARTICLE 50, POINT 1, POINT B
Člen 44, odstavek 1 (Direktiva 78/660/EGS)
Article 44, paragraph 1 (Directive 78/660/EEC)
(b) V člen 45 se doda naslednji odstavek:
(b) In Article 45, the following paragraph is 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)(14) Direktive 2004/39/ES iz zahteve iz člena 43(1)(15)."
Member States may exempt entities which have not issued transferable securities admi t ted to trading on a regulated market within the meaning of Article 4(1(14) of Directive 2004/39/EC from the requ i rement of Article 43(1)(15)."
Mala in srednje velika podjetja je treba izvzeti iz te direktive, da bi preprečili preobširno urejanje.
Small and middle enterprises should be exempted from this directive in order to avoid too much regulation .
ČLEN 50, TOČKA 2
ARTICLE 50, POINT 2
Člen 34 (Direktiva 83/349/EGS)
Article 34 (Directive 83/349/EEC)
„(16) honorarji za obvezno revizijo letnih računovodskih izkazov za finančno leto, ki se plačajo zakonitemu revizorju ali revizijskemu podjetju, in honorarji, ki se plačajo za druge nadzorne storitve, svetovalne storitve v zvezi z davki in druge storitve, ki niso povezane z revizijo.“
"(16) the fees for the financial year paid to the statutory auditor or audit firm for the statutory audit of the consolidated accounts and the fees paid for other assurance services, tax advisory services and other non-audit services.".
„(16) v primeru družb v javnem interesu, kot so opredeljene v členu 2(11) Direktive xx/xxx/EGS (osma direktiva), so ločeni honorarji za obvezno revizijo letnih računovodskih izkazov za finančno leto, ki se plačajo zakonitemu revizorju ali revizijskemu podjetju, in honorarji, ki se plačajo za druge nadzorne storitve, svetovalne storitve v zvezi z davki in druge storitve, ki niso povezane z revizijo.“
"(16) in case of public interest entities as defined in Article 2 (11) of Directive xx/xxx/EEC (8th directive), separately the fees for the financial year paid to the statutory auditor or audit firm for the statutory audit of the consolidated accounts and the fees paid for other assurance services, tax advisory services and other non-audit services.".
ČLEN 52 A (novo)
ARTICLE 52 A (new)
Člen 52a
Article 52a
Najmanjša uskladitev
Minimum harmonisation
Države članice, ki zahtevajo obvezno revizijo, lahko določijo strožje zahteve, razen če besedilo te direktive navaja drugače.
The Member States requiring the statutory audit can impose more stringent requirements, unless otherwise indicated in the text of the Directive.
Pojasnjuje, da je ta direktiva direktiva o najmanjši uskladitvi.
Makes clear that this directive is a minimum harmonisation directive.
V skladu z dogovori neformalnega trialoga.
In line with the agreements of the informal trialogue.
ČLEN 53, ODSTAVEK 1
ARTICLE 53, PARAGRAPH 1
Države članice pred 1. januarjem 2006 sprejmejo in objavijo določbe, potrebne za uskladitev s to direktivo.
Member States shall adopt and publish before 1 January 2006 the provisions necessary to comply with this Directive.
O tem nemudoma obvestijo Komisijo.
They shall forthwith inform the Commission thereof.
Države članice sprejmejo in objavijo v 24 mesecih po začetku veljavnosti te direktive določbe, potrebne za uskladitev s to direktivo.
Member States shall adopt and publish within 24 months after the entry into force of this Directive the provisions necessary to comply with this Directive.
Države članice potrebujejo za uskladitev določb te direktive dovolj časa.
Member states need sufficient time to comply with the provisions of this directive.
o predlogu Direktive Evropskega parlamenta in Sveta o obveznih revizijah za letne in konsolidirane računovodske izkaze, ki spreminja Direktivi Sveta 78/660/EGS in 83/349/EGS
on the 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
(*) Okrepljeno sodelovanje med odbori – člen 47 Poslovnika
(*) Enhanced cooperation between committees - Rule 47 of the Rule of Procedure
Revizijska stroka je v zadnjih letih povsod po svetu doživela številne pretrese.
The auditing profession has been through a number of difficult years worldwide.
Škandali, na primer tisti v zvezi z družbami Enron, Parmalat in Flowtex, so oslabili zaupanje potrošnikov in vlagateljev.
Scandals such as those relating to Enron, Parmalat and Flowtex have weakened the trust of consumers and investors.
Ti škandali so dosegli zastrašujoče razsežnosti, vključevali pa so različne vrste goljufij, kot so trgovanje na podlagi notranjih informacij, ponarejanje bilanc stanja in simulirane transakcije.
These scandals have reached frightening proportions and have included various types of fraud such as insider trading, falsification of balance sheets and simulated transactions.
Ti škandali so zahtevali ukrepe.
The scandals required action.
Vendar pa ponovna vzpostavitev zaupanja na trgih ni edini cilj predlagane direktive.
Yet, to re-establish trust in markets is not the only goal of the proposed Directive.
Osredotoča se tudi na okrepitev pravic delničarjev, na povečanje varnosti naložb in konkurenčnosti evropskih podjetij ter na zagotavljanje koristi notranjega trga.
It aims also at strengthening the rights of shareholders, increasing investment security and the competitiveness of European enterprises and ensuring the benefits of the internal market.
Predlog Komisije
The Commission's Proposal
Predlog Komisije o obvezni reviziji je rezultat priprav, ki so trajala leta, in upošteva priporočila iz let 2000 in 2002.
The Commission´s proposal on statutory audit is the outcome of years of preparation and takes into account the recommendations of 2000 and 2002.
Direktiva bo nadomestila Osmo direktivo Sveta o zakonitih revizorjih (1984), ki vsebuje samo pravila o akreditiranju revizorjev, ne govori pa o revizijskem postopku, nadzoru ali zunanjem nadzoru kakovosti.
The Directive will replace the 8th Directive on statutory auditors (1984), which only contains rules about the accreditation of auditors but says nothing about the audit procedure, supervision or external quality control.
Zato bo predlagana direktiva to uredila.
Thus the proposed Directive will remedy this.
Predlagana direktiva razjasni naloge zakonitih revizorjev in podrobno razloži nekatera etična načela za zagotovitev njihove strokovnosti in neodvisnosti, tj. poštenost, nepristranskost, poklicna usposobljenost, zaupnost , poslovna skrivnost in splošna odgovornost .
The proposed Directive clarifies the duties of statutory auditors and sets out certain ethical principles to ensure their professionalism and independence, i.e. integrity, objectivity, professional competence, confidentiality and professional secrecy and overall responsibility .
Splošna odgovornost pomeni, da skupinski revizor nosi popolno odgovornost za revizijsko poročilo o konsolidiranih računovodskih izkazih; zato skupinski revizor pregleduje delo drugih revizorjev.
Overall responsibility means that the group auditor bears the full responsibility for the audit report on the consolidated accounts; thus the group auditor reviews the work of other auditors.
S takšno splošno odgovornostjo se je treba izogniti goljufijam in povečati kakovost.
Through such overall responsibility fraud should be avoided and quality increased.
Enake cilje skušajo doseči s preverjanjem zagotavljanja kakovosti (najmanj vsakih šest let), poročili o preglednosti (ki jih vsako leto sestavijo revizijska podjetja), uvedbo mednarodnih revizijskih standardov (IAS), bolj učinkovitim sodelovanjem ustreznih organov in oblikovanjem Evropskega revizijskega regulativnega odbora.
The same goals are being pursued by quality assurance reviews (at least every six years), transparency reports (written by the audit firms every year), introduction of International Accounting Standards (IAS) , increased cooperation between relevant authorities and the creation of a European audit regulatory committee .
Z oblikovanjem revizijskega odbora , ki bo neposredno komuniciral z revizorjem, bodo revizorji dobili organ, ki jim bo pomagal pri obrambi pred neprijetnim pritiskom s strani menedžerjev.
Through the creation of an audit committee communicating directly with the auditor, auditors should get help to resist inappropriate pressure from managers.
Poleg tega je treba zajamčiti neodvisnost z izključitvijo kakršne koli nasprotne dejavnosti in kroženjem (notranjim in zunanjim).
Moreover, independence should be guaranteed through exclusion of any incompatible activity and rotation (internal and external).
Kritična analiza
Critical Analysis
Vaš poročevalec želi izraziti veliko podporo ciljem Direktive.
Your rapporteur wishes to express his strong support for the aims of the Directive.
Vendar pa vaš poročevalec še naprej dvomi v številne točke.
Your rapporteur remains, nevertheless, sceptical about a number of points.
Treba je vzpostaviti ravnovesje med zmanjšanjem tveganja goljufije in zagotavljanjem zdrave konkurence ter visokimi stopnjami storitev in kakovosti.
It is necessary to strike a balance between lowering the risk of fraud and ensuring healthy competition and high levels of service and quality.
Poročevalec je zato predlagal nekaj sprememb, ki nameravajo zagotoviti jasnost, druge spremembe, ki upoštevajo posebne lastnosti nekaterih bančnih struktur (hranilnice in zadružne banke) in različne druge spremembe v zvezi z revizijsko komisijo, načelom kroženja, obsegom storitev, ki jih ponuja revizor, in odgovornostjo (slednjega Komisija ni sprejela).
The rapporteur has thus proposed some amendments intended to provide clarification, other amendments which take into consideration the specific characteristics of certain banking structures (savings and cooperative banks) and various other amendments concerning the audit committee, the rotation principle, the scope of services offered by the auditor and liability (the latter has not been taken up by the Commission).
Večina teh vprašanj je že bila predmet razgovorov v Svetu.
Most of these subjects have also been the subject of discussion in the Council.
Obveznost oblikovanja revizijske komisije bi za nekatera našteta mala in srednje velika podjetja pomenila, da bi bil njihov upravni odbor samodejno enak revizijski komisiji in da bi najmanj en član komisije moral imeti strokovno znanje in izkušnje iz revizijske stroke.
The obligation to create an audit committee would mean for some listed SMEs that their board would automatically be identical with the audit committee and that at least one member of the board must have auditing expertise.
Zato bi lahko obveznost oblikovanja revizijske komisije privedla do zamenjave članov upravnega odbora.
Thus, the obligation to create an audit committee could lead to a change of board members.
Vendar pa se zdi, da koristi strokovnega znanja in izkušenj dajejo zadoščenje, da je taka sprememba vredna truda.
Nevertheless, the benefit of having professional expertise seems to render such a change worthwhile.
Ko je revizijska komisija oblikovana, je po korakih treba zagotoviti, da predsednik upravnega odbora ni hkrati tudi vodja revizijske komisije, kakor je bilo spremenjeno.
When an audit committee is created, steps must be taken to ensure that the chairman of the board is not the head of the audit committee, as amended.
Ker družbe s posebnim namenom ne opravljajo drugih dejavnosti razen izdajanja vrednostnih papirjev, obveznost oblikovanja revizijske komisije ni upravičena.
As SPVs do not pursue activities other than the issue of securities the obligation to create an audit committee is not justified.
Zato mora biti tukaj izjema glede obveznosti postavitve revizijske komisije(glej predloge sprememb).
Therefore there should be an exception concerning the obligation to install an audit committee (see amendment).
Načelo kroženja bi moralo biti splošno dobrodošlo, ker zagotavlja neodvisnost.
The rotation principle generally should be welcomed as it ensures independence.
Na eni strani ima kroženje pomanjkljivosti, kot so dodatni stroški, izguba znanja in izkušenj in zato nevarnost pojavljanja napak.
On the one hand, rotation has disadvantages such as additional costs, the loss of know-how and therefore the danger of mistakes.
Na drugi strani pa to krepi neodvisnost in objektivno oceno.
On the other hand, it reinforces independence and objective assessment.
Kroženje ključnega revizijskega partnerja (partnerjev) se mora zgoditi vsakih sedem let z obdobjem dokončne zamenjave najmanj 2 leti.
The rotation of the key audit partner(s) should take place at least every seven years with an engagement interval of at least 2 years.
Obseg storitev , ki jih nudijo revizijska podjetja, ne sme biti omejen le na revidiranje v strogem pomenu.
The scope of services offered by audit firms should not be limited to purely auditing.
Pogoste težave, na primer vprašanja, povezana z davki, ali potrebo po strokovnem mnenju med revizijskim postopkom v večini primerov najlažje reši revizor.
Often problems such as tax questions or the need for experts' opinions arise during the auditing process and consequently are most easily solved by the auditor.
Vendar pa svetovalne storitve ne smejo postati pomembnejše od revizijskih storitev.
However, consulting services should not become more important than auditing services.
Obseg nerevizijskih storitev mora zato biti omejen (glej predlog spremembe).
Therefore the scope of non-audit services should be limited (see amendment).
Neomejena odgovornost ne prinaša ugodnosti.
Unlimited liability does not produce any advantages.
Nasprotno: kjer je odgovornost omejena, revizijska podjetja ne morejo plačati nadomestila in subjekti ne dobijo nazaj denarja, ki so ga izgubili.
On the contrary: where liability is unlimited, audit firms can not pay the compensation and entities do not get back the money they have lost.
Zato sprememba predlaga uvedbo omejitve odgovornosti.
Thus, an amendment proposes the introduction of a liability cap.
Odbor za ekonomske in monetarne zadeve poziva Odbor za pravne zadeve, kot pristojni odbor, da vključi v svoje poročilo naslednje predloge sprememb:
The Committee on Economic and Monetary Affairs calls on the Committee on Legal Affairs, as the committee responsible, to incorporate the following amendments in its report:
Zato jih morajo zavezovati stroga pravila o zaupnosti in poslovni skrivnosti, ki pa ne smejo ovirati pravilnega izvajanja računovodskih standardov.
They should therefore be bound by strict rules on confidentiality and professional secrecy which, however, should not impede proper enforcement of accounting standards.
Ta pravila o zaupnosti morajo veljati tudi za katerega koli zakonitega revizorja ali revizijsko podjetje, ki ne sodeluje več pri določeni revizijski nalogi.
These confidentiality rules should also apply to any statutory auditor or audit firm which has ceased to be involved in a specific audit task.
Zahteva po spoštovanju poslovne skrivnosti ne preneha veljati s koncem revizijske naloge.
The professional secrecy requirement does not come to an end with the audit task.
Zato je treba poudariti splošno področje uporabe te zahteve.
The general scope of this requirement should be emphasised, therefore.