natgillin/translations-raw huggingface dataset:
(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) ključni partner/partnerji za revizijo lahko izvaja/izvajajo obvezno revizijo največ sedem let od datuma imenovanja, pri reviziji revidiranega podjetja lahko ponovno sodeluje/sodelujejo po preteku najmanj dveh let ;
(c) the key audit partner(s) 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 minimum period of two years;
ČLEN 40, TOČKA C, ODSTAVEK 1 A (novo)
ARTICLE 40, POINT C, PARAGRAPH 1 A (new)
Prejšnji odstavek velja za družbe, ki kotirajo na borzi, tiste, ki so predmet javnega nadzora in tiste, katerih letni promet presega 100 milijonov EUR.
The preceding paragraph shall apply to quoted companies, those subject to public oversight, and those with an annual turnover exceeding EUR 100 million.
Treba je razločevati med družbami, ki kotirajo na borzi, ali tistimi, ki so predmet javnega nadzora, ter malimi in srednje velikimi podjetji, ki jih revidirajo manjša podjetja brez zmogljivosti za kroženje, ki bi zato lahko izgubila svoje stranke.
It is necessary to distinguish between quoted companies or those subject to public oversight and small and medium-sized enterprises audited by small firms that do not have the facilities for rotation and could consequently be in danger or losing their customers.
ČLEN 43 A (novo)
ARTICLE 43 A (new)
Člen 43a
Article 43a
Države članice morajo zagotoviti, da njihova zakonodaja zakonitim revizorjem in revizijskim podjetjem ne nalaga bremena neomejene finančne odgovornosti.
The Member States shall ensure that their legislation does not place an unlimited financial liability burden on statutory auditors and audit firms.
Države članice se lahko odločijo, da:
The Member States may opt to:
(a) z zakonom uvedejo okvir za povračilo škode in izgube, za katero so lahko odgovorni zakoniti revizorji in revizijska podjetja; in
(a) impose by law a framework for compensation for injury and loss for which statutory auditors and audit firms may be liable; and
(b) zakonitim revizorjem in revizijskim podjetjem dovolijo, da omejijo odgovornost na točen ali sorazmeren znesek, ki je določen z zakonom ali s pogodbo z lastniki revidirane družbe.
(b) permit statutory auditors and audit firms to limit liability to an exact or proportionate amount fixed by law or fixed by contract with the owners of the audited entity.
ČLEN 47, ODSTAVEK 1, TOČKA (D a) (novo)
ARTICLE 47, PARAGRAPH 1, POINT (D A) (new)
Če Parlament v tem času sprejme odločitev, Komisija v pregleda osnutek.
If Parliament adopts a resolution within that period, the draft measures shall be re ‑examined by the Commission.
(b )Člen 44(1) se nadomesti z naslednjim:
(b) Article 44(1) shall be replaced by the following:
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.”
Države članice lahko izključijo družbe, ki niso izdale prenosljivih vrednostnih papirjev, sprejetih za trgovanje 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.
Predlog 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
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
o predlogu Direktive Evropskega parlamenta in Sveta o obveznih revizijah za letne računovodske izkaze 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
Ta pobuda Komisije je zaradi različnih škandalov, ki so se v zadnjem obdobju pojavili v Evropi, zelo dobrodošla.
The various scandals which have occurred in Europe in the recent period made this Commission initiative a welcome one.
Takšni dogodki zamajejo zaupanje vlagateljev in imajo številne širše posledice na družbo ter na vzpostavitev in delovanje notranjega trga.
Investors' confidence is shaken by such events and they have ramifications for society at large and the completion and sound operation of the internal market.
Razen tega predlagana direktiva vključuje vidik varstva potrošnikov, v primeru da potrošniki vlagajo v vrednostne papirje in je stabilnost njihovih pokojnin v veliki meri odvisna od ustrezne revizijske prakse v EU.
Moreover, it must be borne in mind that the proposed directive has consumer protection aspects in so far as consumers are beginning to invest in the stock market and soundness of their pensions is dependent in no small measure on the soundness of auditing practice in the EU.
Vaš poročevalec zato pozdravlja predlagano direktivo in priznava prizadevanja poročevalca glavnega odbora, da bi se rešilo to vprašanje.
Your rapporteur therefore welcomes the proposed directive and appreciates the great efforts being put in by the rapporteur for the lead committee to resolve the outsanding issues.
Vaš poročevalec se je po skrbni obravnavi in z določeno mero previdnosti, ki mu jo narekuje vloga predsednika odbora, odločil, da vloži samo pet predlogov sprememb za obravnavo na odboru.
Following carefully consideration and mindful that he is drawing up this opinion in his capacity as committee chair, your rapporteur has decided to submit only five amendments for the committee's consideration.
Četrti in peti predlog spremembe se nanašata na kroženje partnerjev/družb.
The fourth and fifth deal with the question of partner/firm rotation.
Glede na okoliščine se zdi, da v tem primeru ni možno doseči kompromisa, vaš poročevalec je podprl stališče poročevalca glavnega odbora, ki predstavlja uravnoteženo in razumno rešitev problema v zvezi z zagotavljanjem kakovosti revizije in zaščito neodvisnosti revizorjev.
Given that in this case no compromise seems feasible, your rapporteur has chosen to endorse the approach taken by the rapporteur in the lead committee, which seems a balanced and sensible solution to the problem of ensuring audit quality and securing auditor independence.
Odbor za notranji trg in varstvo potrošnikov poziva Odbor za pravne zadeve kot pristojni odbor, da v svoje poročilo vključi naslednje predloge sprememb:
The Committee on the Internal Market and Consumer Protection calls on the Committee on Legal Affairs, as the committee responsible, to incorporate the following amendments in its report:
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 ko je neodvisnost zakonitega revizorja ali revizijskega podjetja ogrožena, zakoniti revizor ali revizijsko podjetje uporabita varovalne ukrepe za ublažitev groženj, kot so lastni pregled, lastni interes ali njegovo zagovarjanje, znanstva ali zaupanje oziroma ustrahovanje.
Member States shall ensure that 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 such threats.
Zakoniti revizor ali revizijsko podjetje obvezne revizije ne opravi, če so grožnje v primerjavi z uporabljenimi varovalnimi ukrepi tolikšne, da je njihova neodvisnost kompromitirana.
If the significance of the threats compared to the safeguards applied is such that its independence is compromised, the statutory auditor or audit firm shall not carry out the statutory audit.
Zakoniti revizor ali revizijsko podjetje obvezne revizije ne opravi, če obstaja kakršni koli posredni ali neposredni finančni, poslovni ali zaposlitveni odnos med zakonitim revizorjem, revizijsko družbo ali mrežo, kateri pripada, ter revidirano družbo, ki bi ogrozil neodvisnost zakonitega revizorja ali revizijskega podjetja.
A statutory auditor or audit firm shall not carry out a statutory audit if there is any direct or indirect financial, business or employment relationship between the statutory auditor, the audit firm or the network to which it belongs and the audited entity that compromises the statutory auditor’s or audit firm’s independence.
Države članice še posebej zagotovijo, da v primeru obveznih revizij družb v javnem interesu, zakoniti revizor ali revizijsko podjetje lahko opravi dodatne ne-revizorske storitve v revidirani družbi, vendar samo v obsegu, za katerega bi objektivna, razumna in obveščena tretja stran menila, da ne ogrožajo neodvisnosti revizorja ali revizijskega podjetja.
Member States shall, in particular, ensure that, in the case of statutory audits of public interest entities, the statutory auditor or audit firm may provide additional non-audit services to the audited entity, but only to the extent that an objective, reasonable and informed third party would regard as not compromising the auditor's or firm's independence.
ČLEN 39,ODSTAVEK 1
ARTICLE 39, PARAGRAPH 1
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.
Države članice lahko določijo, da 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.
Member States may provide that public interest entities must 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.
ČLEN 39, ODSTAVEK 1 A (novo)
ARTICLE 39, PARAGRAPH 1 A (new)
Če se država članica odloči, da revizijska komisija ni obvezna, je dolžna z obrazloženo izjavo obvestiti Komisijo, da njen državni sistem predvideva enake varovalne ukrepe.
Where a Member State elects not to make audit committees compulsory, it shall satisfy the Commission by means of a reasoned statement that its national arrangements provide for equivalent safeguards.
ČLEN 39, ODSTAVKA 2 in 3
ARTICLE 39, PARAGRAPHS 2 and 3
Če država članica določi, da je notranja revizijska komisija obvezna, notranja revizijska komisija med drugim:
Where a Member State elects to make audit committees compulsory, the audit committee shall inter alia:
(b) spremlja učinkovitost notranje kontrole družbe, po potrebi notranjo revizijo in sisteme za obvladovanje tveganj;
(b)monitor the effectiveness of the company’s internal control, internal audit where applicable, and risk management systems;
(d) pregleduje in spremlja neodvisnost zakonitega revizorja ali revizijskega podjetja in še zlasti zagotavljanje dodatnih storitev revidirani družbi;
(d) review and monitor the independence of the statutory auditor or audit firm and in particular the provision of additional services to the audited entity;
Zakoniti revizor ali revizijsko podjetje mora poročati 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 pomaga notranji revizijski komisiji pri izpolnjevanju nalog.
The statutory auditor or audit firm must 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 shall assist the audit committee in fulfilling its tasks.
Če država članica določi, da so notranje revizijske komisije obvezne, mora zakoniti revizor ali revizijsko podjetje poročati 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 pomaga notranji revizijski komisiji pri izpolnjevanju nalog.
Where a Member State elects to make audit committees compulsory, the statutory auditor or audit firm must 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 shall assist the audit committee in fulfilling its tasks.
ČLEN 40, ODSTAVEK 1, TOČKE A, B in C
ARTICLE 40, PARAGRAPH 1, POINTS A, B and C
Poleg določb v členih 23 in 24 morajo države članice zagotoviti, da zakoniti revizor ali revizijsko podjetje, ki opravlja obvezno revizijo družb v javnem interesu:
In addition to the provisions laid down in Articles 23 and 24, every Member State shall ensure that the statutory auditor or audit firm that carries out statutory audit(s) of public interest entities:
(a) zakoniti revizor ali revizijsko podjetje letno obvešča revizijsko komisijo revidirane družbe o grožnjah neodvisnosti revizorju ali revizijski družbi ter z njo obravnava te grožnje in zaščitne ukrepe za ublažitev teh groženj, kakor tudi ponujene dodatne storitve,
(a) the statutory auditor or audit firm shall annually disclose to and discuss with the audit committee of the audited entity threats to their independence and the safeguards applied to mitigate those threats, as well as the additional services provided;
(a) v skladu z zakonodajo države članice letno pisno potrdi pristojni osebi ali osebam oz. oddelku znotraj družbe svojo neodvisnost od revidirane družbe v javnem interesu;
(a) annually confirms in writing to the responsible person(s) or department within the entity, according to the law of that Member State , their independence from the audited public interest entity;
(b) v skladu z zakonodajo države članice letno obvesti pristojno osebo ali osebe oz. oddelek znotraj družbe o kakršnih koli dodatno opravljenih storitvah za revidirano družbo in
(b) annually discloses to the responsible person(s) or department within the entity, according to the law of that Member State, any additional services provided to the audited entity, and
(c) v skladu z zakonodajo države članice obravnava s pristojno osebo ali osebami oz. oddelkom znotraj družbe kakršna koli tveganja, povezana z neodvisnostjo zakonitega revizorja ali revizijskega podjetja, ter ukrepe za zmanjšanje teh tveganj kot jih je dokumentiral zakoniti revizor ali revizijsko podjetje v skladu s členom 22(2);
(c) discusses with the responsible person(s) or department within the entity, according to the law of that Member State any threats to the independence of the statutory auditor or audit firm and the safeguards applied to mitigate those threats as documented by the statutory auditor or audit firm pursuant to Article 22(2);
ČLEN 40, ODSTAVEK 1 A (novo)
ARTICLE 40, PARAGRAPH 1 A (new)
Države članice zagotovijo, da zakoniti revizor ali ključni partner za revizijo, pristojen za izvajanje obvezne revizije po naročilu zakonitega revizorja ali revizijskega podjetja, lahko izvaja obvezno revizijo za obdobje največ sedmih let od dneva imenovanja, po preteku tega obdobja pa ne sme sodelovati pri reviziji iste revidirane družbe vsaj dve leti.
Member States shall ensure that at least the statutory auditor or the key audit partner responsible for carrying out the statutory audit on behalf of the statutory auditor or 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 minimum period of two years.
Države članice, ki imajo v času vstopa te direktive v veljavo obvezen sistem zunanjega kroženja zakonitega revizorja, lahko dodatno zahtevajo, da se zakoniti revizor ali revizijsko podjetje zamenja znotraj maksimalnega obdobja sedmih let za vsaj dve leti, pri čemer se mora skupaj z revizijskim podjetjem zamenjati tudi zakoniti revizor ali ključni partner, pristojen za izvajanje obvezne revizije po naročilu revizijskega podjetja.
Member States that have a mandatory system of external rotation of the statutory auditor in place on the date when this Directive comes into force may additionally require that the statutory auditor or audit firm shall rotate within a maximum period of seven years for at least two years, provided that when the audit firm rotates, the statutory auditor or the key audit partner responsible for carrying out the statutory audit on behalf of the audit firm also rotates from the statutory audit engagement.
Predlog Direktive Evropskega parlamenta in Sveta o obveznih revizijah za letne računovodske izkaze in konsolidirane računovodske izkaze, ki spreminja Direktivi 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
Odbor(-i), zaprošeni za mnenje Datum razglasitve na zasedanju
Commission asked for its opinion date announced in plenary
o predlogu Direktive Evropskega parlamenta in Sveta o obvezni reviziji letnih in konsolidiranih računovodskih izkazov in sprememba direktiv Sveta 78/660/EGS in 83/349/EGS
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
Odbor za industrijo, raziskave in energetiko poziva Odbor za pravne zadeve kot pristojni odbor, da v svoje poročilo vključi naslednje predloge sprememb:
The Committee on Industry, Research and Energy calls on the Committee on Legal Affairs, as the committee responsible, to incorporate the following amendments in its report:
Države članice lahko naložijo dodatne revizijske postopke le, če ta potreba izhaja iz posebnih zahtev obvezne revizije.
Member States should only be allowed to impose additional audit procedures if these follow from specific requirements relating to the scope of the statutory audit.
Problem je v tem, da so mednarodni revizijski standardi, ki jih je razvila revizijska stroka, še nepopolni, premalo strogi in delno tudi še v postopku pregledovanja.
A problem arises in that the International Standards on Auditing (ISAs) developed by the accounting profession are still incomplete, are too soft and also are, to some extent, still in the process of being revised.
Državam članicam je zato prepuščeno, da na nacionalni ravni še naprej predpisujejo revizijske standarde, če menijo, da so nujni.
The Member States should, therefore, be at liberty to impose more exacting auditing standards at national level if they consider it necessary to do so.
Države članice morajo biti sposobne tudi na nacionalni ravni uvesti takšne revizijske standarde, ki se ne nanašajo na obseg („scope") obveznih revizij.
In particular, the Member States should also be able to introduce at national level auditing standards of this kind which do not relate to the scope of the statutory audit.
Po drugi strani je treba zagotoviti, da države članice ne predpišejo manj strogih revizijskih standardov, kot jih predpisujejo mednarodni revizijski standardi.
On the other hand, care must be taken to ensure that Member States do not impose even less stringent auditing standards than the ISAs .
ČLEN 2, ODSTAVEK 1, TOČKA (11)
ARTICLE 2, PARAGRAPH 1, POINT (11)
(11) „družbe v javnem interesu“ so družbe, ki imajo zaradi svoje narave poslovanja, velikosti ali števila zaposlenih javni pomen, še zlasti družbe, ki jih ureja zakonodaja države članice in v katerih je možno trgovati z vrednostnimi papirji na organiziranem trgu katere koli države članice v smislu člena 1(13) Direktive Sveta 93/22/EGS, banke ter druge finančne institucije in zavarovalnice.
(11) "Public interest entities" means entities that are of significant public relevance because of the nature of their business, their size or their number of employees, in particular companies governed by the law of a Member State whose securities are admitted to trading on a regulated market of any Member State within the meaning of Article 1(13) of Council Directive 93/22/EEC , banks and other financial institutions and insurance undertakings .
(11) družbe v javnem interesu“ so družbe, ki jih ureja zakonodaja države članice in v katerih je možno trgovati z vrednostnimi papirji na organiziranem trgu katere koli države članice v smislu člena 1(13) Direktive Sveta 93/22/EGS.
(11) "Public interest entities" means entities governed by the law of a Member State, whose securities are admitted to trading on a regulated market of any Member State, within the meaning of Article 1(13) of Council Directive 93/22/EEC.
Definicija v predlogu je preobširna in preveč ohlapna in zato ne zagotavlja dovolj pravne varnosti, ki je osnova za ugotavljanje natančnega področja uporabe direktive.
The definition included in the proposal is too broad and vague, thereby lacking the necessary legal certainty, fundamental when assessing the exact scope of the Directive.
Potemtakem so družbe v javnem interesu samo tiste družbe, ki kotirajo na borzi, saj imajo anonimne imetnike delnic ali obveznic, ki imajo dostop samo do javno dostopnih informacij.
Therefore only publicly listed companies should be considered to be public interest entities, since listed companies are characterised by anonymous shareholders or debenture holders, who only have access to publicly available information.
Banke in druge finančne institucije ter zavarovalnice, ki ne kotirajo na borzi, niso vključene v področje uporabe opredelitve, saj je za te že zagotovljen več kot ustrezen nadzor.
Non-listed banks and other financial institutions and insurance undertakings should not be included in the scope of the definition since such entities are already subject to more than adequate supervision.
Države članice lahko za zagotovitev neodvisnosti sprejmejo ustrezne ukrepe.
Member States may take appropriate measures to ensure independence.