natgillin/translations-raw huggingface dataset:
„(7b) transakcije, z izjemo transakcij znotraj skupine, v katere je vstopilo matično podjetje, ali druga podjetja vključena v konsolidacijo, s povezanimi strankami, vključno z zneskom takšnih transakcij, naravo odnosa s povezanimi strankami in drugimi informacijami o transakcijah, nujnimi za razumevanje finančnega stanja družb, zajetih v konsolidacijo, vzeto kot celota, če so takšne transakcije materialne in niso bile sklenjene pod običajnimi tržnimi pogoji.
“(7b) the transactions, save for intra group transactions, entered into by the parent undertaking, or by other undertakings included in the consolidation, with related parties, including the amounts 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 undertakings included in the consolidation taken as a whole, if such transactions are material and have not been concluded under normal market conditions.
Informacije o posameznih transakcijah je mogoče prikazati v skupnih zneskih glede na njihovo naravo, razen če so za razumevanje učinka transakcij s povezanimi strankami na finančno stanje družb, zajetih v konsolidacijo, vzeto kot celota, potrebne ločene informacije .“
Information about individual transactions may be aggregated according to their nature except when separate information is necessary for an understanding of the effects of the related party transactions on the financial position of the undertakings included in the consolidation taken as a whole. ”
Člen 36, odstavek 2, točka (f) (Direktiva 78/660/EGS)
Article 36, paragraph 2, point (f) (Directive 83/349/EEC)
Členu 36(2) se doda naslednja točka (f):
In Article 36 (2), the following point (f) is added:
“(f) Opis sistema notranjega nadzora in sistema za upravljanje tveganj skupine v povezavi s postopkom za pripravo konsolidiranih računovodskih izkazov.
“(f) A description of the group’s internal control and risk management systems in relation to the process for preparing consolidated accounts.
Če sta konsolidirano letno poročilo in letno poročilo prikazana v enem samem poročilu, morajo biti te informacije vključene v oddelek poročila, ki vsebuje izkaz o upravljanju podjetij, kakor določa člen 46a Direktive 78/660/EGS ”;
In case the consolidated annual report and the annual report are presented as a single report, this information must be included in the section of the report containing the corporate governance statement as provided by Article 46a of Directive 78/660/EEC”;
„(f) Če ima podjetje vrednostne papirje z dovoljenjem za trgovanje na urejenem trgu v smislu točke (14) člena 4(1) Direktive 2004/39/ES Evropskega parlamenta in Sveta, opis glavnih značilnosti sistema notranjega nadzora in sistema za upravljanje tveganj skupine v povezavi s postopkom za pripravo konsolidiranih računovodskih izkazov.
“(f) Where an undertaking has its securities admitted to trading on a regulated market, within the meaning of Article 4(1), point (14) of Directive 2004/39/EC of the European Parliament and of the Council, a description of the main features of the group’s internal control and risk management systems in relation to the process for preparing consolidated accounts.
Če sta konsolidirano letno poročilo in letno poročilo prikazana v enem samem poročilu, morajo biti te informacije vključene v oddelek poročila, ki vsebuje izkaz o upravljanju podjetij, kakor določa člen 46a Direktive 78/660/EGS .
In case the consolidated annual report and the annual report are presented as a single report, this information must be included in the section of the report containing the corporate governance statement as provided by Article 46a of Directive 78/660/EEC .
Če država članica privoli, da se informacije iz prvega pododstavku člena 46a Direktive 78/660/EGS prikažejo v ločenem letnem poročilu po načinu, določenem v členu 47 omenjene direktive, so informacije iz prvega pododstavka prav tako del ločenega poročila.
If a Member State permits the information required by the first subparagraph of Article 46a of Directive 78/660/EEC to be set out in a separate report published together with the annual report in the manner set out in Article 47 of that Directive, the information provided under the first subparagraph shall also form part of that separate report.
Uporablja se člen 37, odstavek 1, drugi pododstavek omenjene direktive. “
Article 37 paragraph 1, second subparagraph of this Directive shall apply; ”
Oddelek 3a (Direktiva 78/660/EGS)
Section 3 a (Directive 83/349/EEC)
Vstavi se naslednji oddelek 3A:
The following Section 3A is inserted:
“ODDELEK 3A .
“SECTION 3A
Odgovornost in civilnopravna obveznost za sestavljanje konsolidiranih letnih računovodskih izkazov in konsolidiranega letnega poročila
Responsibility and liability for drawing up the consolidated annual accounts and the consolidated annual report
Dolžnost in civilnopravna obveznost za sestavljanje konsolidiranih letnih računovodskih izkazov in konsolidiranega letnega poročila
Duty and liability for drawing up the consolidated annual accounts and the consolidated annual report
Člen 36a
Article 36a
Države članice zagotovijo, da so člani administrativnih, poslovodnih in nadzornih organov podjetja, ki sestavljajo konsolidirane računovodske izkaze in konsolidirano letno poročilo, kolektivno odgovorni podjetju, ko zagotavljajo, da so konsolidirani računovodski izkazi in konsolidirano letno poročilo sestavljeni in objavljeni v skladu z zahtevami te direktive.
Member States shall ensure that the members of the administrative, management and supervisory bodies of the undertaking drawing up the consolidated accounts and the consolidated annual report are collectively responsible towards that undertaking for ensuring that the consolidated annual accounts and the consolidated annual report are drawn up and published in accordance with the requirements of this Directive.
Države članice zagotovijo, da imajo člani administrativnih, poslovodnih in nadzornih organov podjetja, ki sestavljajo konsolidirane računovodske izkaze in konsolidirano letno poročilo, kolektivno dolžnost zagotoviti, da so konsolidirani računovodski izkazi , konsolidirano letno poročilo in – kadar so predloženi ločeno – izkaz o upravljanju podjetja v skladu s členom 46a Direktive 78/660/EGS sestavljeni in objavljeni v skladu z zahtevami te direktive in po potrebi v skladu z mednarodnimi računovodskimi standardi, kot je bilo sprejeto v skladu z Uredbo (ES) št. 1606/2002 Evropskega parlamenta in Sveta.
Member States shall ensure that the members of the administrative, management or supervisory bodies of the undertaking drawing up the consolidated accounts and the consolidated annual report have collectively the duty to ensure that the consolidated annual accounts , the consolidated annual report and, when provided separately, the corporate governance statement pursuant to Article 46a of Directive 78/660/EEC are drawn up and published in accordance with the requirements of this Directive and, where applicable, in accordance with the international accounting standards adopted in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council.
Omenjeni organi delujejo v okviru pristojnosti, opredeljenih v nacionalni zakonodaji.
Such bodies shall act within the competences assigned to them by national law.”
Člen 36b
Article 36b
Države članice zagotovijo, da se njihovi zakoni, predpisi in administrativne določbe o civilnopravni odgovornosti uporabljajo za člane administrativnih, poslovodnih in nadzornih organov, navedenih v členu 36a te direktive.”
Member States shall ensure that their laws, regulations and administrative provisions on liability apply to the members of the administrative, management and supervisory bodies referred to in Article 36a of this Directive.”
Države članice zagotovijo, da se njihovi zakoni, predpisi in administrativne določbe o civilnopravni odgovornosti uporabljajo za člane administrativnih, poslovodnih in nadzornih organov, navedenih v členu 36a te direktive , vsaj v odnosu do družbe, ki pripravlja konsolidirane računovodske izkaze za kršitev dolžnosti iz člena 36a. ”
Member States shall ensure that their laws, regulations and administrative provisions on liability apply to the members of the administrative, management and supervisory bodies referred to in Article 36a of this Directive , at least vis-à-vis the undertaking drawing up the consolidated accounts, for breach of the duty referred to in Article 36a .”
Člen 41, odstavek 1a (Direktiva 78/660/EGS)
Article 41, paragraph 1 a (Directive 83/349/EEC)
Definicije povezane stranke, ki so navedene v 3. odstavku Mednarodnega računovodskega standarda 24 o razkritjih povezanih strank, kakor je določeno z Uredbo Komisije (ES) 1725/2003, se uporabljajo za namene te direktive.
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 shall apply for the purposes of this Directive . .
Povezana stranka ima isti pomen kot v mednarodnih računovodskih standardih, sprejetih v skladu z Uredbo (ES) št. 1606/2002 Evropskega parlamenta in Sveta.
Related party has the same meaning as in international accounting standards adopted in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council.
Sklicevanje na določen element posameznega mednarodnega računovodskega standarda ni primerno, med drugim zato, ker se lahko predmet sklica spremeni.
The reference to IAS has been altered as it is inappropriate to have reference to a specific element of an individual IAS, not least because the appropriate reference might change.
Člen 48 (Direktiva 78/660/EGS)
Article 48 (Directive 83/349/EEC)
Vstavi se naslednji člen 48:
The following Article 48 is inserted:
“Člen 48
“Article 48
Brez poseganja v člen 6 Direktive 68/151/EGS in v pravico držav članic, da uvedejo kazenske ukrepe, države članice predpišejo pravila o kaznih, ki se uporabljajo za kršitve nacionalnih predpisov, sprejetih na podlagi te direktive, in sprejmejo vse potrebne ukrepe za zagotovitev njihovega izvajanja.
Without prejudice to Article 6 of Directive 68/151/EEC and to the right of Member States to impose criminal sanctions the Member States shall lay down the rules on penalties applicable to infringements of the national provisions adopted pursuant to this Directive and shall take all measures necessary to ensure that they are implemented.
Kazni morajo biti učinkovite, sorazmerne in odvračilne.
The penalties provided for must be effective, proportionate and dissuasive.
Države članice priglasijo Komisiji te predpise najpozneje do 31. decembra 2006 in jo brez odloga obveščajo o vseh poznejših spremembah, ki vplivajo nanje.”
The Member States shall notify those provisions to the Commission by 31 December 2006 at the latest and shall notify it without delay of any subsequent amendment affecting them. ”
„Člen 48
“Article 48
Kazni morajo biti učinkovite, sorazmerne in odvračilne.“
The penalties provided for must be effective, proportionate and dissuasive.”
ČLEN 2A (novo)
ARTICLE 2 A (new)
Direktiva 86/635/EGS se spremeni na naslednji način:
Directive 86/635/EEC is amended as follows:
Prvi stavek člena 1(1) se nadomesti z naslednjim stavkom:
The first sentence of Article 1(1) is replaced by the following sentence:
„Členi 2, 3, 4(1), (3) do (6), členi 6, 7, 13, 14, 15(3) in (4), členi 16 do 21, 29 do 35, 37 do 41, prvi stavek člena 42, 42a do 42f, 45(1), 46(1) in (2), 46a, členi 48 do 50, 50a, 50b, 50c, 51(1) in 51a, 56 do 59, 60a, 61 in 61a Direktive 78/660/EGS se uporabljajo za institucije iz člena 2 pričujoče direktive, razen če ta direktiva določa drugače.”
"Articles 2, 3, 4(1), (3) to (6), Articles 6, 7, 13, 14, 15(3) and (4), Articles 16 to 21, 29 to 35, 37 to 41, 42 first sentence, 42a to 42f, 45(1), 46(1) and (2), 46a, Articles 48 to 50, 50a, 50b, 50c, 51(1) and 51a, 56 to 59, 60a, 61 and 61a of Directive 78/660/EEC shall apply to the institutions mentioned in Article 2 of this Directive, except where this Directive provides otherwise."
Tehnična prilagoditev Direktive 86/635/EGS.
Technical adjustment to Directive 86/635/EEC.
ČLEN 2B (novo)
ARTICLE 2 B (new)
Člen 2b.
Article 2b
Direktiva 91/674/EGS se spremeni na naslednji način:
Directive 91/674/EEC is amended as follows:
„Členi 2, 3, 4(1), (3) do (6), členi 6, 7, 13, 14, 15(3) in (4), členi 16 do 21, 29 do 35, 37 do 41, 42, 42a do 42f, 43 (1), točke 1 do 7b in 9 do 14, 45(1), 46(1) in (2), 46a, 48 do 50, 50a, 50b, 50c, 51(1), 51a, 56 do 59, 60a, 61 in 61a Direktive 78/660/EGS se uporabljajo za institucije iz člena 2 pričujoče direktive, razen če ta direktiva določa drugače.”
"Articles 2, 3, 4(1), (3) to (6), Articles 6, 7, 13, 14, 15(3) and (4), Articles 16 to 21, 29 to 35, 37 to 41, 42, 42a to 42f, 43 (1), points 1 to 7b and 9 to 14, 45(1), 46(1) and (2), 46a, 48 to 50, 50a, 50b, 50c, 51(1), 51a, 56 to 59, 60a, 61 and 61a of Directive 78/660/EEC shall apply to the undertakings mentioned in Article 2 of this Directive, except where this Directive provides otherwise."
Tehnična prilagoditev Direktive 91/674/EGS.
Technical adjustment to Directive 91/674/EEC.
ČLEN 3, TOČKA 1, ODSTAVEK 1
ARTICLE 3, POINT 1, PARAGRAPH 1
Države članice uveljavijo zakone, predpise in upravne določbe, ki so potrebni za uskladitev s to direktivo, najpozneje do 31. decembra 2006 .
Member States shall bring into force the laws, regulations and administrative provisions necessary to comply with this Directive by 31 December 2006 at the latest.
Komisiji takoj pošljejo besedilo teh določb skupaj z razpredelnico za primerjavo teh določb z Direktivo.
They shall forthwith communicate to the Commission the text of those provisions and a correlation table between those provisions and this Directive.
Države članice uveljavijo zakone, predpise in upravne določbe, ki so potrebni za uskladitev s to direktivo, najpozneje v 24 mesecih po začetku veljavnosti .
Member States shall bring into force the laws, regulations and administrative provisions necessary to comply with this Directive by 24 months from its entry into force at the latest.
MNENJE Odbora za ekonomske in monetarne zadeve
OPINION of the Committee on Economic and Monetary Affairs
o predlogu Direktive Evropskega parlamenta in Sveta o spremembi Direktiv 78/660/EGS in 83/349/EGS v zvezi z letnimi računovodskimi izkazi posameznih vrst družb in konsolidiranih letnih poročil
on the proposal for a directive of the European Parliament and of the Council amending Council Directives 78/660/EEC and 83/349/EEC concerning the annual accounts of certain types of companies and consolidated accounts
Sedanji položaj
Current situation
Junija 2000 je Komisija sprejela Sporočilo z naslovom „Strategija finančnega poročanja EU: Pot naprej“, v katerem je poudarila primerljivost, točnost in preglednost evropskih družb kot temeljni vidik integracije evropskih finančnih trgov in njihove mednarodne konkurenčnosti.
In June 2000 the Commission adopted a Communication entitled "The EU's Financial Reporting Strategy: The way forward", in which it put an emphasis on the comparability, accuracy and transparency of European companies as an essential aspect of the integration of European financial markets and of their international competitiveness.
Te običajne prakse v zvezi z upravljanjem podjetij, letnim poročilom in še zlasti konsolidiranim letnim poročilom so ključne za ustvarjenje dobro delujočega enotnega trga za finančne storitve in izdelke.
These common practices relating to corporate governance, the annual report and the consolidated annual report in particular, are agreed to be crucial for creating a well functioning Single Market for Financial Services and products.
Podoben pomen je treba pripisati tudi zaupanju udeležencev trga v zanesljive in popolne podatke, predstavljene v finančnih izkazih in letnih poročilih evropskih družb, ki jih spremlja večja preglednost družb za vlagatelje.
Similar importance should be given to the market players' trust in reliable and complete information presented in the financial statements and annual reports of the European companies, accompanied by an enhanced corporate transparency for investors.
V skladu s temi cilji je Komisija predlagala posodobitev dveh dosedanjih direktiv o konsolidiranih in letnih računovodskih izkazih – tako imenovani sedma in četrta direktiva o računovodstvu – s čimer bi se zagotovila usklajena osnova za računovodske standarde.
In line with these objectives the Commission has proposed to modernise the two hitherto Directives on consolidated and annual accounts - the so-called Seventh and Fourth Accounting Directives - providing a harmonised basis for accounting standards.
Računovodski in revizijski standardi odločajo o kakovosti odločitev o posojilih in dodeljevanja kapitala, izčrpni podatki in preglednost pa prispevajo k finančni stabilnosti na makro ravni ter krepijo tržno disciplino in preudarno upravljanje tveganja, ki je pogoj za učinkovitost finančnega trga.
Accounting and auditing standards decide upon the quality of credit decisions and capital allocation while comprehensive information and transparency contribute to financial stability on a macro level and strengthen market discipline and prudent risk management, being a prerequisite for the financial market effectiveness.
Razen tega so udeleženci na trgu prepričani in akademiki so predložili empirične dokaze o tem, da kakovost v zvezi z razkrivanjem v veliki meri prispeva h kreditni sposobnosti družbe in zmanjšuje porazdelitev njenih posojil.
Moreover, market participants are convinced, and academics have delivered empirical evidence, that the quality of a company's disclosure contributes highly to the borrowing power of a company and reduces its credit spread.
Ta dejstva postajajo pomembna zaradi številnih nedavnih škandalov družb v zvezi z neustrezno informacijsko politiko in napačnega vodenja več pomembnih družb na obeh straneh Atlantika, vendar tudi zaradi vedno večje težnje evropskih družb k nadnacionalnemu delovanju, vse večje integracije evropskih kapitalskih trgov, pojava novih poslovnih tehnologij in končno nedavne širitve EU.
These facts gain importance given the recent various corporate scandals of improper information policy and misconduct of several prominent companies located on both sides of the Atlantic but also the growing tendency of European companies to operate trans-nationally, deepening integration of European capital markets, emergence of new business technologies and finally recent EU enlargement.
Zato je treba spodbujati nadaljnjo krepitev integriranega finančnega trga EU zaradi povečanja zaupanja in zmanjšanja negotovosti udeležencev finančnega trga.
It is therefore necessary to promote further strengthening of the EU integrated financial market to enhance confidence and reduce uncertainty for financial market participants.
V EU 25 držav je očitno potrebna določena raven usklajenih pravil o računovodstvu in preglednosti.
A certain level of harmonised accounting and transparency rules within the EU25 seems to be required.
Predlog Direktive o letnih računovodskih izkazih podpira dve strategiji EU:
The proposal of a Directive on annual accounts bolsters two EU strategies:
− akcijski načrt finančnih storitev in akcijski načrt o pravu družb in upravljanju podjetij (KOM(2003)284 konč.), ki naznanja potrditev kolektivne odgovornosti članov upravnega odbora, izboljšanje obveščanja s strani skupin in uvedbo izkaza o upravljanju podjetij;
− the Financial Services Action Plan and the Action Plan for Company Law and Corporate Governance (COM(2003)284 final) announcing the confirmation of the collective responsibility of board members, the improvement of information by provided by groups and the introduction of corporate governance statement;
− načela predlagane direktive, vključene v sporočilo Komisije o preprečevanju finančne in upravljavske brezvestnosti in boju proti njej z dne 27. septembra 2004 (KOM(2004)611 konč.).
− the rationale of the proposed Directive embedded in the Commission’s Communication on Preventing and Combating Corporate and Financial Malpractice from 27.09.2004 (COM(2004)611 final).
Direktiva se osredotoča na tri glavne zadeve:
The Directive focuses on three main issues:
− vzpostavitev kolektivne odgovornosti članov administrativnih, nadzornih in upravnih odborov;
− establishing collective responsibility of administrative, supervisory and management board members;
− uvedbo izkaza o upravljanju podjetij;
− introducing corporate governance statement;
− izboljšanje praks razkrivanja transakcij s povezanimi strankami in zunajbilančne ureditve.
− improving disclosure practices of related parties' transactions and of off-balance sheet arrangements.
Pri glavnih političnih odločitvah se je treba spopasti z vprašanjem, za katere družbe morajo veljati obvezna pravila o preglednosti.
Prime political decision has to cope with the question which companies should be subject to mandatory transparency rules.
Sprejeti bi morali enega ključnih predlogov Direktive Komisije glede razširitve obsega družb, za katere veljajo obvezujoče zahteve po razkritju njihovega statusa o upravljanju podjetja na vsa podjetja, ki so izdala kakršne koli vrednostne papirje na urejenih trgih, in ne le na tista, ki so izdala delnice.
We should accept one of the key Commission Directive’s proposals as to broaden the range of enterprises subject to mandatory disclosure requirements of their corporate governance status to all enterprises that issued any securities on regulated markets and not only to those who issued shares.
Nasprotniki kljub temu trdijo, da bo to povzročilo dodatne stroške razkrivanja izdajateljev obveznic ali zamenljivih obveznic in ogrozilo zaupne odnose srednje velikih izdajateljev.
Critics argue however, that this would entail additional disclosure costs for issuers of bonds or convertibles and jeopardize privacy attitudes of the medium sized entrepreneurial issuer.
Ne glede na to prednosti preglednih podatkov za finančne trge in zaščito vlagateljev jasno prevladajo nad stroški.
Nevertheless, the benefits of transparent information for financial markets and investors’ protection clearly outweigh the costs.
Razen tega je treba upoštevati, da predlagana direktiva daje tudi prostor izdajateljem, ki bi se želeli umakniti kakršnemu koli razkrivanju o upravljanju podjetja (v tem primeru bi družba morala le pojasniti razloge za svojo odločitev).
Additionally, one has to take into consideration that the proposed Directive gives also room for issuers that would like to opt out of any corporate governance disclosure (in that case the company would merely have to provide an explanation for its decision).
Nekateri predlogi sprememb poskušajo preprečiti revizijske stroške izkaza o upravljanju podjetja (prek kraja izpolnitve izkaza) ali stroške, ki lahko nastanejo zaradi podvajanja zahtev za razkritje.
Some amendments try to inhibit audit costs of the corporate governance statement (via the location of the statement) or costs that could arise from duplicating disclosure requirements.
Cilj drugih sprememb je zmanjšati zahteve za razkritje (za zunajbilančne ureditve in transakcije povezane s tretjimi strankami) na tiste, ki dejansko predstavljajo pomembne podatke za vlagatelje in finančne posrednike.
Other amendments aim to reduce the disclosure requirements (for off-balance sheet arrangements and for related parties’ transactions) to those that actually present significant information for investors and financial intermediaries.
Zahteve po razkritju za (večje) izdajatelje, omejene na Mednarodne računovodske standarde, ne smejo presegati njihove ravni.
Disclosure requirements for the IAS-bound (bigger) issuers should not be extended beyond the IAS level.
Manjše družbe, zlasti tiste, ki še niso izdale vrednostnih papirjev na urejenih trgih, imajo tehtne razloge za izdajo „lahke verzije“ predpisov, odpravo pretiranih upravnih stroškov in prepuščanje odločitve o tem, ali bi MSP oprostili nekaterih obveznosti razkrivanja, državam članicam.
For smaller companies, especially those who have not yet issued securities on regulated markets, there are good reasons for „regulation light“, extinct „red tape“ and to give Member States discretionary powers to exempt SMEs from certain disclosure obligations.