natgillin/translations-raw huggingface dataset:
Odbor za ekonomske in monetarne zadeve poziva Odbor za pravne zadeve, kot pristojni odbor, da vključi v 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:
Ti organi delujejo v okviru pristojnosti, opredeljenih v nacionalni zakonodaji.
These bodies act within the competences assigned to them by national law.
Državam članicam to po eni strani ne bi preprečevalo, da gredo še dlje in zagotovijo neposredno odgovornost do delničarjev ali celo drugih zainteresiranih strani, zlasti zaposlenih .
On the one hand, this would not prevent Member States from going further and providing for direct responsibility towards shareholders or even other stakeholders, particularly employees .
Kolektivna odgovornost članov upravnih odborov mora biti v skladu s pravom družb držav članic, zlasti v zvezi z razlikami med enotirnimi ali dvotirnimi sistemi.
Collective responsibility of board members has to comply with the company laws in the Member States, in particular regarding the differences between one-tier or two-tier systems.
Kolektivna odgovornost mora biti omejena na ustrezen organ, ne da bi se odgovornost samodejno prenašala z enega organa na druge.
The collective responsibility has to be restricted to the relevant body, without triggering automatically the responsibility from one body to the others.
Poleg delničarjev se predvsem zainteresirane strani in zaposleni zanimajo za prakse upravljanja družb, ki kotirajo na borzi.
Apart from the shareholders, the other parties interested in the corporate governance practices of a listed company are the stakeholders and employees.
(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 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.
Transakcije s 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 a) je treba razširiti na podjetja, ki ne kotirajo na borzi in b) obseg povezanih strank je treba razširiti na poslovodne člane in njihove zakonce, ampak le, če so takšne transakcije materialne in niso opravljene po načelu razdalje.
Transparency about related parties' transactions a) should be extended to non-listed companies and b) the range of related parties should be extended to management members and their spouses, but only where such transactions are material and not carried out at arm's length.
(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 z dne 19. julija 2002 o uporabi Mednarodnih računovodskih standardov, 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 of 19 July 2002 on the application of international accounting standards should apply to Directives 78/660/EEC and 83/349/EEC.
(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 pogodba za faktoring dolgov, kombinirane pogodbe o prodaji in ponovnem odkupu, dogovori o konsignacijski zalogi, pogodbena določila o odstopnini (plačilu ob zavrnitvi naročila), vrednostničenje 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.
Zunajbilančne obveznosti, za katere velja obveznost preglednosti, je treba natančneje opredeliti.
Off- balance sheet commitments that are covered by transparency obligation should be defined in a more detailed manner.
Države članice lahko mala in srednja podjetja oprostijo te zahteve (prim. predlog spremembe 6).
Member States may exempt SMEs from those requirements (cf Amendment 6).
(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 in zaposlenim 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 at least provide shareholders and employees 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.
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 se ga je družba odločila 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.
Če družbe ne obvezuje nobena od obveznih določb o upravljanju podjetij in se je odločila, da tudi ne bo upoštevala drugih prostovoljnih določb o upravljanju podjetij, mora to navesti v izkazu o upravljanju podjetij, skupaj z razlogi.
If a company is not subject to any mandatory corporate governance provisions and has also decided not to apply any voluntary corporate governance provisions, it should mention this and explain the reasons in its corporate governance statement.
Družbe lahko tudi, kjer je ustrezno, pripravijo analizo okolja in družbenih vidikov, ki so nujni za razumevanje razvoja, storilnost 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.
a) Druge stranke, ki jih zanima praksa o upravljanju podjetij, ki kotirajo na borzi, so poleg delničarjev še interesne skupine in zaposleni.
a ) Apart from shareholders, other interested party in cooperate governance practices of a listed company are stakeholders and employees.
b) Upravno breme in finančni stroški za razkritje informacij o upravljanju družbe morajo biti za družbe čim manj bremenilni.
b) The administrative burden and the financial costs to disclose information on a company's corporate governance should be as least burdensome for companies as possible.
Mogoča je celo opustitev prostovoljnega kodeksa o upravljanju podjetij, če družba obrazloži razloge za svojo politiko.
Even the abstention from a voluntary corporate governance code is possible for a company provided it explains the reasons for its policy.
Da bi se izognili podvajanju v zvezi z zahtevami 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.
UVODNA IZJAVA 11 A (novo)
RECITAL 11 A (new)
(11a) Svet mora v skladu z odstavkom 34 Medinstitucionalnega sporazuma o boljši zakonodaji 1 spodbujati države članice, da zase in v interesu Skupnosti pripravijo tabele, ki čim bolje prikazujejo povezave med direktivo in ukrepi za njen prenos, ter jih objavijo.
(11a) The Council, in accordance with paragraph 34 of the Interinstitutional Agreement on better law-making 1 , should encourage Member States 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.
Preglednost prenosa te direktive v nacionalne uredbe bo olajšala čezmejne naložbe in krepila zaupanje po vsej Evropi.
Transparency of the transposition of this Directive into national regulations facilitates cross- border investments and enhances EU-wide confidence.
Člen 43, odstavek 1, točka 7a (Direktiva 78/660/EGS)
Article 43, paragraph 1, point 7 a (Directive 78/660/EEC)
(7a) narava in poslovni namen ureditev v družbi, ki niso vključene v bilanco, in finančni vpliv teh ureditev na družbo, kolikor so prikazane informacije materialne in pomagajo pri oceni finančnega stanja družbe.
(7a) the nature and business purpose of company’s arrangements not included in the balance sheet, and the financial impact on the company of those arrangements, in so far as the information set out is material and of assistance in assessing the financial position of the company.
(7a) narava in poslovni namen ureditev v družbi, ki niso vključene v bilanco, in finančni vpliv teh ureditev na družbo, če so informacije o tveganju in koristi materialne, in le toliko, kolikor pomagajo pri oceni finančnega stanja družbe.
(7a) the nature and business purpose of company’s arrangements not included in the balance sheet, and the financial impact on the company of those arrangements, provided the information setting out the risks or benefits is material and in so far as this information is of assistance in assessing the financial position of the company .
Države članice lahko družbam iz člena 27 dovolijo, da omejijo informacije na tiste, ki so nujno potrebne za oceno finančnega stanja družbe.
Member States may permit the companies referred to in Article 27 to limit the information to what is strictly necessary to assess the financial position of the company.
Pojasnila k letnim in konsolidiranim računovodskim izkazom morajo vsebovati informacije o zunajbilančnih ureditvah in o transakcijah s povezanimi strankami, vendar države članice lahko izvzamejo transakcije, ki niso materialne in sklenjene po načelu razdalje.
The notes to the companies' annual and consolidated accounts must set out information on off-balance arrangements and on related party transactions, but Member States may exempt transactions that are neither material nor concluded at arm's length.
Člen 43, odstavek 1, točka 7b (Direktiva 78/660/EGS)
Article 43, paragraph 1, point 7b (Directive 78/660/EEC)
(7b) narava, poslovni namen in višina vsake transakcije , v katero je vstopila družba s povezanimi strankami, če je taka transakcija materialna in ni bila sklenjena pod običajnimi trgovinskimi pogoji .
(7b) the nature, business purpose and amount of any transaction entered into by the company with related parties, where that transaction is material and has not been concluded under normal commercial conditions.
Za to direktivo se uporabljajo definicije povezane stranke, ki so navedene v odstavku 3 Mednarodnega računovodskega standarda 24 o razkritjih povezanih strank, kakor je določeno z Uredbo Komisije (ES) 1725/2003 1 .
The definitions of related party set out in paragraph 3 of the International Accounting Standard 24 on Related Party Disclosures as set out in Commission Regulation (EC) 1725/2003 1 shall apply for the purposes of this Directive.
1 UL L 261, 13.10.2003, str.
1 OJ L 261, 13.10.2003, p.
(7b) transakcije, v katere je vstopila družba s povezanimi strankami, vključno z zneski takšnih transakcij, naravo odnosa s povezano stranko ter drugimi podatki o transakciji, nujnimi za razumevanje finančnega stanja družbe, če so takšne transakcije materialne in niso bile opravljene pod običajnimi tržnimi pogoji .
(7b) the transactions which have been entered into with related parties by the company, including the amount of such transactions, the nature of the related party relationship as well as other information about the transactions necessary for an understanding of the financial position of the company, if such transactions are material and have not been concluded under normal market conditions.
Podatke o posameznih transakcijah je mogoče prikazati v skupnih zneskih glede na njihovo naravo, razen kadar so za razumevanje učinka transakcij s povezanimi strankami na finančno stanje družbe potrebni ločeni podatki.
Information about individual transactions may be aggregated according to their nature except when separate information is necessary for an understanding of the effects of related party transactions on the financial position of the company.
Države članice lahko izvzamejo transakcije med dvema ali več člani skupine, če so podružnice, ki so stranke v transakciji, v popolni lasti takega člana.
Member States may exempt transactions entered into between two or more members of a group provided that subsidiaries which are party to the transaction, are wholly owned by such a member .
Glej obrazložitev k predlogu sprememb 8.
See: justification for amendment 8.
Člen 43, odstavek 1, pododstavek 1a (novo) (Direktiva 78/660/EGS)
Article 43, paragraph 1, subparagraph 1a (new) (Directive 78/660/EEC)
Države članice lahko iz zahteve po razkritju izvzamejo družbe iz člena 27 te direktive, družbe, katerih vrednostni papirji nimajo dovoljenja za trgovanje na urejenem trgu v smislu člena 4(1)(14) Direktive Evropskega parlamenta in Sveta št. 2004/39/ES z dne 21. aprila 2004 o trgih finančnih instrumentov 1 , ter družbe, ki so podružnice po členu 1 Direktive 83/349/EGS.
Member States may exempt from the disclosure requirement companies within the meaning of Article 27 of this Directive, companies whose securities are not admitted to trading on a regulated market within the meaning of Article 4(1 )( 14) of Directive 2004/39/EC of the European Parliament and of the Council of 21 April 2004 on markets in financial instruments 1 , and companies in so far as they are subsidiary undertakings under Article 1 of Directive 83/349/EEC.
V primeru konsolidirane družbe bi bilo treba razkriti te vrste zunajbilančne ureditve zgolj na konsolidirani ravni.
In the case of a consolidated company, off-balance sheet arrangements of this kind should only be disclosed at consolidated level.
Tudi podružnice skupin je treba izvzeti iz razkrivanja, ker se skupina obravnava kot gospodarska enota, pri katerih zaradi konsolidacije ni odnosov med podružnicami.
Subsidiaries of groups should also be exempted from disclosure as the group should be regarded as the economic unit, with relations between group subsidiaries being removed by the consolidation.
Člen 46 a, uvodni del (Direktiva 78/660/EGS)
Article 46a, introductory part (Directive 78/660/EEC)
Družba, katere vrednostni papirji imajo dovoljenje za trgovanje na urejenem trgu, v po členu 4(1)(14) Direktive 2004/39/ES Evropskega parlamenta in Sveta vključijo v svoje letno poslovno poročilo izkaz o upravljanju podjetja.
A company whose securities are admitted to trading on a regulated market, within the meaning of Article 4(1)(14) of Directive 2004/39/EC of the European Parliament and of the Council 14 shall include a corporate governance statement in its annual report.
Družba, katere vrednostni papirji imajo dovoljenje za trgovanje na urejenem trgu, v po členu 4(1)(14) Direktive 2004/39/ES vključijo v svoje letno poslovno poročilo izkaz o upravljanju podjetja.
A company whose securities are admitted to trading on a regulated market, within the meaning of Article 4(1)(14) of Directive 2004/39/EC shall include a corporate governance statement in its annual report.
Izkaz se vključi kot poseben del letnega poročila in vsebuje vsaj te informacije:
That statement shall be included as a specific section of the annual report and shall contain at least the following information:
a) Prim. obrazložitev predloga spremembe 5.
a) cf justification to Amendment 5
b) „Upoštevaj ali pojasni “ je že sprejeto načelo družb za odločanje (in razkrivanje) pravil o upravljanju podjetij.
b) " comply or explain" is a well accepted principle for companies to decide (and disclose on) their corporate governance rules.
c) Izkazov o upravljanju podjetij ne bi smele bremeniti nepotrebne obveznosti za zakonite revizorje in stroški družb.
c) corporate governance statements should not be encumbered with undue responsibilities for statutory auditors and costs for the companies.
Člen 46 a, točka 1 (Direktiva 78/660/EGS)
Article 46a, point 1 (Directive 78/660/EEC)
1. sklic na kodeks o upravljanju podjetja, ki ga je sklenila upoštevati družba oziroma jo obvezuje po pravu države članice, v kateri ima registriran svoj sedež, ki mu je dodana navedba, kje je besedilo uporabljanega kodeksa o upravljanju podjetja javno dostopno ;
1. a reference to the corporate governance code the company decided to apply or is subject to under the law of the Member State where it has its registered seat , accompanied by an indication, where the text of the applied corporate governance code is publicly available;
1. sklic na :
1. a reference to
b) kodeks o upravljanju podjetja, ki ga je družba prostovoljno sklenila uporabljati, in/ali
(b) the corporate governance code which the company may have decided to apply voluntarily, and/or
c) vse bistvene informacije o praksi upravljanja podjetja, katere uporaba presega zahteve nacionalne zakonodaje.
(c) all relevant information about the corporate governance practices applied beyond the requirements under national law.
V primerih, ko se uporabljata zgornji točki (a) in (b), družba tudi navede, kje so zadevna besedila javno dostopna, v primerih, ko se uporablja točka (c), pa mora družba poskrbeti, da je njena praksa upravljanja podjetja javno dostopna.
Where points (a) and (b) above apply, the company shall also indicate where the relevant texts are publicly available, while, where point (c) applies, the company shall make its corporate governance practices publicly available.
Glej obrazložitev k predlogu sprememb 11.
See: justification for amendment 12.
Člen 46 a, točka 2 (Direktiva 78/660/EGS)
Article 46a, point 2 (Directive 78/660/EEC)
2. mero, do katere družba odstopa od kodeksa o upravljanju podjetij, omenjenega v točki (1)(a) ali (b), ter obrazložitev družbe, katerih delov kodeksa o upravljanju podjetij ne upošteva in zakaj ne.
2. to the extent a company departs from a corporate governance code referred to under point 1(a) or (b), an explanation as to which parts of the corporate governance code it departs from and the reasons for doing so.
Če se družba odloči, da ne bo upoštevala nobenih določb o upravljanju podjetij, mora pojasniti razloge za tako ravnanje;
In cases where a company decided not to apply any corporate governance provisions, it shall explain its reasons for doing so;
Člen 46 a, točka 3 (Direktiva 78/660/EGS)
Article 46a, point 3(Directive 78/660/EEC)
3. opis glavnih značilnosti sistemov notranjega nadzora in upravljanja tveganj v družbi, v povezavi s postopkom finančnega poročanja;
3. a description of the main features of the company’s internal control and risk management systems, in relation to the financial reporting process;
Člen 46 a, točka 5 (Direktiva 78/660/EGS)
Article 46a, point 5 (Directive 78/660/EEC)
5. postopek skupščine delničarjev in njene ključne pristojnosti ter opis pravic delničarjev in kako jih uveljavljajo;
5. the operation of the shareholder meeting and its key powers, and a description of shareholder’s rights and how they can be exercised;
5. postopek skupščine delničarjev in njene ključne pristojnosti ter opis pravic delničarjev in kako jih uveljavljajo , razen če je to že v celoti opredeljeno z nacionalnimi zakoni in drugimi predpisi .
5. unless the information is already fully provided in national laws or regulation, the operation of the shareholder meeting and its key powers, and a description of shareholder’s rights and how they can be exercised.
Ta določba velja le za družbe, katerih delnice imajo dovoljenje za trgovanje na urejenem trgu v smislu člena 4(1)(14) Direktive 2004/39/ES;
This provision shall only apply to companies having their shares admitted to trading on a regulated market, within the meaning of Article 4(1)(14) of Directive 2004/39/EC;
Člen 46a, odstavek 6 (Direktiva 78/660/EGS)
Article 46a, point 6 (Directive 78/660/EEC)
6. sestava in delovanje upravnega odbora in njegovih odborov.
6. the composition and operation of the board and its committees .