natgillin/translations-raw huggingface dataset:
– analiza in kritična ocena izkazov stanja.
- analysis and critical assessment of financial statements.
(b) računovodsko in finančno poročanje:
(b) Accounting and financial reporting:
– finančno računovodstvo in poročanje,
- financial accounting and reporting,
–poslovodno računovodstvo,
- management accounting,
– upravni nadzor,
- management control,
– mednarodni standardi ter nacionalna zakonodaja, pravila in standardi, primerni za pripravo izkazov stanja družbe in konsolidiranih izkazov stanja ter za metode vrednotenja bilančnih postavk, izračunavanja dobičkov in izgub, poročanja o denarnih tokovih in spremembah kapitala.
- international standards and national laws, regulations and standards appropriate to the preparation of company and consolidated financial statements and to methods of valuing balance sheet items, of computing profits and losses, reporting cash flows and changes in equity.
(c) pravno, davčno in poslovno okolje:
(c) The legal, taxation and business environment:
– poslovno in gospodarsko pravo, civilno pravo, pravo o plačilni nesposobnosti in podobnih postopkih ter osnove pravnih področij, ki urejajo kapitalske trge in zaposlovanje,
- business and commercial law, civil law, the law of insolvency and similar procedures, and the fundamentals of the laws governing capital markets and employment,
– ocenjevanje vrednosti podjetja,
- business valuations,
– obdavčitev in njeni vplivi na finančne in upravne odločitve,
- taxation and its impact on financial and management decisions,
– informacijska tehnologija,
- information technology,
– poslovni sistemi in nadzor,
- business systems and controls,
– organizacijsko in poslovno znanje, vključno z znanjem splošne in finančne ekonomije, upravljanjem podjetij, upravljanjem (vključno s kvantitativnimi metodami), organizacijskim vedenjem, finančnim upravljanjem, mednarodnim poslovanjem in globalizacijo.
- organisational and business knowledge including knowledge of general and financial economics, corporate governance, management science (including quantitative methods), organisational behaviour, financial management , international business and globalisation.
Bistven del znanja na področjih revizije in računovodstva ter finančnega poročanja mora biti na ravni drugega cikla diplome.
A substantial part of the knowledge in the areas of audit and accounting and financial reporting must be at a second cycle degree level.
Drugi deli morajo biti na stopnji, ki je najmanj enaka prvemu ciklu univerzitetne diplome in traja najmanj tri leta.
The other parts shall be at a level at least equivalent to a first cycle university degree of a minimum of three years' duration.
· odraža pristop k vsebini učnega načrta, ki ga je sprejela večina poklicnih združenj in ki posebno pozornost namenja sposobnosti za opravljanje naloge in vlog, ki se pričakujejo od zakonitega revizorja, in ne samo seznamu tem.
· reflect the approach to curriculum content adopted by most professional bodies with a focus on the ability to perform the task and the roles expected of a statutory auditor rather than simply a list of topics.
ČLEN 8, ODSTAVEK 3
ARTICLE 8, PARAGRAPH 3
Komisija lahko v skladu s postopki iz člena 49(2) sprejme seznam tem, ki se vključijo v preskus teoretičnega znanja iz odstavka 1.
The Commission may in accordance with the procedure referred to in Article 49 (2) adapt the list of subjects to be included in the test of theoretical knowledge referred to in paragraph 1 .
Komisija lahko v skladu s postopki iz člena 49(2) sprejme seznam tem, ki se vključijo v preskus teoretičnega znanja iz odstavkov 1 in 2 .
The Commission may in accordance with the procedure referred to in Article 49 (2) adapt the list of subjects to be included in the test of theoretical knowledge referred to in paragraphs 1 and 2 .
Odvisno od sprejetja predlogov sprememb, ki jih vloži John Purvis k členu 8, odstavka 1 in 2.
Conditional upon adoption of John Purvis' amendments to Article 8, paragraphs 1 and 2.
Z odstopanjem od členov 7 in 8 lahko država članica določi, da je oseba, ki je opravila univerzitetno ali enakovredno preverjanje ali ima univerzitetno diplomo ali enakovredne kvalifikacije iz ene ali več tem iz člena 8, lahko oproščena preskusa teoretičnega znanja iz tem, ki jih zajema omenjeno preverjanje ali diploma.
By way of derogation from Articles 7 and 8, a Member State may provide that a person who has passed a university or equivalent examination or holds a university degree or equivalent qualification in one or more of the subjects referred to in Article 8 may be exempted from the test of theoretical knowledge in the subjects covered by that examination or degree.
Z odstopanjem od členov 7 in 8 lahko država članica določi, da je oseba, ki je opravila univerzitetno ali enakovredno ocenjevanje ali ima univerzitetno diplomo ali enakovredne kvalifikacije iz ene ali več tem iz člena 8, lahko oproščena ocenjevanja teoretičnega znanja iz tem, ki jih zajema zadevno ocenjevanje ali diploma.
By way of derogation from Articles 7 and 8, a Member State may provide that a person who has passed university or equivalent assessments or holds a university degree or equivalent qualification in one or more of the subjects referred to in Article 8 may be exempted from the assessment of theoretical knowledge in the subjects covered by the assessments or degree in question .
Ker imajo organi na voljo več načinov za ocenjevanje, je izraz „ocenjevanje“ primernejši od izraza „preverjanje“.
Since bodies may choose to assess people in a variety of ways," assessment" is a more appropriate term than "examination" .
Z odstopanjem od člena 7 lahko država članica določi, da je oseba, ki ima univerzitetno diplomo ali enakovredne kvalifikacije iz ene ali več tem iz člena 8, lahko oproščena preskusa, ali je sposobna uporabiti svoje teoretično znanje v praksi, če ji je bilo zagotovljeno praktično usposabljanje iz teh tem, potrjeno s preverjanjem ali diplomo, ki jo priznava država.
By way of derogation from Article 7, a Member State may provide that a holder of a university degree or equivalent qualification in one or more of the subjects referred to in Article 8 may be exempted from the test of the ability to apply in practice his theoretical knowledge of such subjects if he has received practical training in them attested by an examination or diploma recognized by the State.
Z odstopanjem od člena 7 lahko država članica določi, da je oseba, ki ima univerzitetno diplomo ali enakovredne kvalifikacije iz ene ali več tem iz člena 8, lahko oproščena ocenjevanja , ali je sposobna uporabiti svoje teoretično znanje v praksi, ko ji je bilo zagotovljeno praktično usposabljanje iz teh tem, potrjeno z ocenjevanjem ali diplomo, ki jo priznava država.
By way of derogation from Article 7, a Member State may provide that a holder of a university degree or equivalent qualification in one or more of the subjects referred to in Article 8 may be exempted from the assessment of the ability to apply in practice his theoretical knowledge of such subjects when he has received practical training in them attested by assessments or a diploma recognized by the State.
Ker imajo organi na voljo več načinov za ocenjevanje, je izraz „ocenjevanje“ primernejši od izraza „preverjanje“.
Since bodies may choose to assess people in a variety of ways," assessment" is a more appropriate term than "examination".
Za zagotovitev sposobnosti uporabe teoretičnega znanja v praksi, katere preskus je vključen v preverjanje , pripravnik med drugim opravi najmanj triletno praktično usposabljanje na področju revizije letnih računovodskih izkazov, konsolidiranih računovodskih izkazov ali podobnih izkazov stanja.
In order to ensure the ability to apply theoretical knowledge in practice, a test of which is included in the examination , a trainee shall complete a minimum of three years' practical training in inter alia the auditing of annual accounts, consolidated accounts or similar financial statements.
Vsaj dve tretjini praktičnega usposabljanja se opravita z zakonitim revizorjem ali revizijskim podjetjem, pooblaščenim v kateri koli državi članici .
At least two-thirds of such practical training shall be completed with a statutory auditor or audit firm approved in any Member State .
Za zagotovitev sposobnosti uporabe teoretičnega znanja v praksi, katere preskus je vključen v ocenjevanje , pripravnik med drugim opravi najmanj triletno praktično usposabljanje na področju revizije letnih računovodskih izkazov, konsolidiranih računovodskih izkazov ali podobnih izkazov stanja.
In order to ensure the ability to apply theoretical knowledge in practice, a test of which is included in the assessment , a trainee shall complete a minimum of three years' practical training in inter alia the auditing of annual accounts, consolidated accounts or similar financial statements.
Vsaj dve tretjini praktičnega usposabljanja je treba opraviti pod nadzorom osebe, odobrene v skladu z zakonodajo države članice, kjer se izvaja usposabljanje v skladu s to direktivo; vendar pa lahko država članica dovoli, da se praktično usposabljanje opravi pod nadzorom osebe, odobrene po zakonodaji druge države članice v skladu s to direktivo .
At least two-thirds of such practical training must be completed under the supervision of a person approved under the law of the Member State where the training is carried out in accordance with this Directive; the Member State may, however, permit practical training to be carried out under the supervision of a person approved by the law of another Member State in accordance with this Directive .
Predlog spremembe pojasnjuje namen predloga Evropske komisije, da lahko praktično usposabljanje nadzira revizor, odobren v drugi državi članici EU.
The amendment clarifies the intention of the European Commission proposal that an auditor approved in another EU Member State may be permitted to carry out the supervision of practical training.
Države članice zagotovijo, da se usposabljanje izvaja pod nadzorom oseb , ki nudijo ustrezna jamstva v zvezi z usposabljanjem.
Member States shall ensure that all training is carried out under the supervision of persons providing adequate guarantees regarding training.
ČLEN 22, ODSTAVEK 2 A (novo)
ARTICLE 22, PARAGRAPH 2 A (new)
Ta pravila o zaupnosti veljajo tudi za katerega koli zakonitega revizorja ali revizijsko podjetje, ki ne sodeluje več pri določeni revizijski nalogi.
These confidentiality rules shall also apply to any statutory auditor or audit firm which has ceased to be involved in a specific audit task.
Zato je treba poudariti splošno področje uporabe.
Its general scope should be emphasised, therefore.
ČLEN 23, ODSTAVEK 1
ARTICLE 23, PARAGRAPH 1
Države članice pri izvajanju obvezne revizije zagotavljajo, da je zakoniti revizor ali revizijsko podjetje neodvisno od revidirane družbe in ni na noben način vključeno v odločitve uprave revidirane družbe.
Member States shall ensure that when carrying out a statutory audit, a statutory auditor or the audit firm is independent from the audited entity and is not in any way involved in management decisions of the audited entity.
Zakoniti revizor ali revizijsko podjetje ne izvaja obvezne revizije, če je v kakršnem koli finančnem, poslovnem, zaposlitvenem ali drugem razmerju, vključno z izvajanjem dodatnih storitev, z revidirano družbo, ki bi lahko ogrozila neodvisnost zakonitega revizorja ali revizijskega podjetja.
A statutory auditor or an audit firm shall not carry out a statutory audit if there is any financial, business, employment or other relationship, including the provision of additional services, with the audited entity that might compromise the statutory auditor's or audit firm's independence.
Države članice pri izvajanju obvezne revizije zagotavljajo, da je zakoniti revizor ali revizijsko podjetje neodvisno od revidirane družbe in ni na nikakršen način vključeno v sprejemanje odločitev revidirane družbe.
Member States shall ensure that when carrying out a statutory audit, a statutory auditor or audit firm is independent from the audited entity and is in no way involved in decision making of the audited entity.
ČLEN 23, ODSTAVEK 2
ARTICLE 23, PARAGRAPH 2
Države članice zagotovijo, da mora zakoniti revizor ali revizijsko podjetje, če je ogrožena njegova neodvisnost, na primer s samopregledovanjem, delovanjem v lastnem interesu, posredovanjem, poznavanjem ali zaupanjem ali zastraševanjem uporabiti zaščitne ukrepe, da se ublažijo take grožnje .
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.
Če je pomen groženj v primerjavi z uporabljenimi zaščitnimi ukrepi tak, da ogroža njihovo neodvisnost, zakoniti revizor ali revizijsko podjetje ne izvaja obvezne revizije.
If the significance of the threats compared to the safeguards applied is such that their independence is compromised, the statutory auditor or audit firm shall not carry out the statutory audit.
Zakoniti revizor ali revizijsko podjetje ne sme izvajati postopka revizije, če obstaja kakršen koli neposredni ali posredni finančni, poslovni, zaposlitveni ali drug odnos med zakonitim revizorjem, revizijskim podjetjem ali omrežjem in revidirano družbo, ki ogroža neodvisnost zakonitega revizorja ali revizijskega podjetja.
A statutory auditor or an 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, audit firm or the network and the audited entity that compromises the statutory auditor’s or audit firm’s independence.
Države članice še zlasti zagotovijo, da v primeru obveznih revizij družb v javnem interesu zakoniti revizor ali revizijsko podjetje lahko zagotovi revidirani družbi dodatne storitve, ki niso povezane z revizijo, toda le če bi objektivna in razumna ocena pokazala, da njihova neodvisnost ni ogrožena, raven povračila pa mora biti takšna, da ne ogroža njihove neodvisnosti.
Member States shall, in particular, ensure that where statutory audits of public interest entities are concerned, the statutory auditor or audit firm may provide additional non-audit services to the audited entity but only if an objective and reasonable assessment would conclude that their independence is not compromised and the level of remuneration should be such as not to threaten their independence.
ČLEN 26, ODSTAVEK 1
ARTICLE 26, PARAGRAPH 1
Države članice lahko še naprej uporabljajo nacionalne standarde, dokler Komisija ne sprejme mednarodnih standardov, ki obravnavajo iste teme.
Member States may continue to apply national standards until such time as the Commission has adopted international standards covering the same matters.
Državam članicam je treba omogočiti, da sprejmejo prehodne ukrepe, dokler Komisija ne sprejme ustreznih mednarodnih revizijskih standardov.
Member States must be able to adopt transitional measures until such time as the Commission has adopted corresponding international auditing standards.
Poleg tega morajo za sprejetje mednarodnih revizijskih standardov veljati strogi postopki, sprejetje pa mora biti v skladu z evropskim javnim interesom.
Moreover, there must be strict procedures to govern the adoption of international audit standards and such adoption must be consistent with the European public interest.
ČLEN 26, ODSTAVEK 2, TOČKA (A)
ARTICLE 26, PARAGRAPH 2, POINT (A)
(a) so splošno mednarodno sprejeti in razviti s primernim predpisanim postopkom, v katerega so vključene različne zadevne skupine, javnim nadzorom in preglednostjo;
(a) are generally accepted internationally and are developed with proper due process involving the various groups concerned , public oversight and transparency;
Treba je sprejeti ukrepe za zagotovitev, da so v postopek odločanja v zvezi s sprejetjem mednarodnih revizijskih standardov vključene vse zadevne skupine, kot so, poleg glavnih revizijskih podjetij, tudi predstavniki manjših revizijskih podjetij.
Steps must be taken to ensure that all groups concerned, such as, alongside the major audit firms, representatives of small auditing firms, are involved in the decision-making process in connection with the adoption of international auditing standards.
ČLEN 26, ODSTAVEK 3
ARTICLE 26, PARAGRAPH 3
Države članice lahko predpišejo le revizijske postopke ali zahteve, poleg mednarodnih revizijskih standardov iz odstavka 1, če ta potreba izhaja iz posebnih nacionalnih pravnih zahtev obvezne revizije.
Member States may only impose audit procedures or requirements in addition to the international auditing standards referred to in paragraph 1 if these follow from specific national legal requirements relating to the statutory audit.
Države članice zagotovijo, da so ti dodatni revizorski postopki ali zahteve v skladu z določbami iz odstavka 2(b) in (c), in jih pred njihovim sprejetjem sporočijo Komisiji ter državam članicam.
Member States shall ensure that these additional audit procedures or requirements comply with the provisions laid down in paragraph 2(b) and (c), and shall communicate these to the Commission and Member States before their adoption.
Nasprotno pa jim je treba preprečiti, da bi vzpostavile manj stroga pravila, kot so pravila ISA.
Conversely, they must be prevented from drawing up less stringent principles than the ISAs.
ČLEN 29, ODSTAVEK 1, PODODSTAVEK 1, TOČKA (H)
ARTICLE 29, PARAGRAPH 1, SUBPARAGRAPH 1, POINT (H)
(h) preverjanje zagotavljanja kakovosti je treba izvajati vsaj vsakih šest let;
(h) quality assurance reviews must take place at least every six years;
(h) preverjanje zagotavljanja kakovosti je treba izvajati vsakih šest let;
(h) quality assurance reviews must take place every six years;
Za zagotavljanje enakega pravnega bremena za revizijska podjetja znotraj celotne Evrope.
To guarantee the same legislative burden for audit firms all over Europe.
(35) Zakonitega revizorja ali revizijsko podjetje imenuje skupščina delničarjev revidirane družbe.
(35) The statutory auditor or audit firm shall be appointed by the general meeting of shareholders of the audited entity.
V skladu z nacionalno zakonodajo lahko države članice določijo, da je tako imenovanje predmet predhodne privolitve ustreznega nadzornega organa, ali da imenovanje izvede sodišče ali druga organizacija, določena z nacionalno zakonodajo.
In accordance with national law, Member States may provide that such appointment is subject to prior approval by a competent supervisory authority or that the appointment is made by a court or another organisation designated by national law.
(35) Zakonitega revizorja ali revizijsko podjetje imenuje skupščina delničarjev ali članov revidirane družbe.
(35) The statutory auditor or audit firm shall be appointed by the general meeting of shareholders or members of the audited entity.
Države članice lahko dopuščajo druge sisteme ali načine za imenovanje zakonitega revizorja ali revizijskega podjetja, če so ti sistemi ali načini oblikovani za zagotavljanje neodvisnosti zakonitega revizorja ali revizijskega podjetja od članov upravnega odbora ali vodstvenega odbora revidirane enote.
Member States may allow alternative systems or modalities for the appointment of the statutory auditor or audit firm provided that these systems or modalities are designed to ensure the independence of the statutory auditor or audit firm from the members of the administrative body or the managerial body of the audited entity.
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.
Družbe v javnem interesu morajo imeti revizijsko komisijo, ki jo sestavljajo neizvršilni člani upravnega ali nadzornega telesa revidirane družbe.
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.
Revizijska komisija mora biti sestavljena iz neodvisnih članov z dokazanim znanjem in izkušnjami na finančnem področju.
The membership of the audit committee should consist of independent members with proven knowledge and experience in the financial field.
Izjemno pomembno je, da so v revizijski komisiji zastopani tudi zaposleni.
It is essential that employees should be represented on audit committees.
ČLEN 39, ODSTAVEK 3 A (novo)
ARTICLE 39, PARAGRAPH 3 A (new)
V malih in srednje velikih podjetjih v javnem interesu, ki izpolnjujejo merila člena 2(1) priloge k Priporočilu Komisije 2003/361/ES z dne 6. maja 2003 v zvezi z opredelitvijo mikro, majhnih in srednje velikih podjetij 1 , lahko funkcije revizijske komisije opravlja podjetje kot celota, če ima vsaj en član ustrezno znanje računovodstva in/ali revizorstva na praktični ravni in če predsednik (nadzornega) odbora ni predsednik revizijske komisije.
In small and medium-sized public interest entities which meet the criteria set out in Article 2(1) of the annex to Commission Recommendation 2003/361/EC of 6 May 2003 concerning the definition of micro, small and medium-sized enterprises 1 , the functions assigned to the audit committee may be performed by the body as a whole, provided that at least one member has adequate competence at a practical level in accounting and/or auditing and that the chairman of the (supervisory) board is not the chairman of the audit committee.
1 UL L 124, 20.5.03, str.
1 OJ L 124, 20.5.2003, p.
Člen 39, odstavek 3 b (novo)
ARTICLE 39, PARAGRAPH 3 B (new)
Države članice lahko družbe v javnem interesu izključijo iz zahtev po revizijski komisiji, če je njihov edini namen izdajanje s premoženjem zavarovanih vrednostnih papirjev v skladu s členom 2(5) Uredbe Komisije (ES) št. 809/2004 o izvajanju Direktive 2003/71 ES Evropskega parlamenta in Sveta v zvezi s podatki, ki jih vsebujejo prospekti, pa tudi z obliko, inkorporacijo po referencah in objavi takih prospektov ter razširjanje oglasnih sporočil 2 .
Member States may exempt public interest entities from the requirement to have an audit committee if the sole business of the entity concerned is to act as issuer of asset-backed securities as defined in Article 2(5) of Commission Regulation (EC) No 809/2004 of 29 April 2004 implementing Directive 2003/71 EC of the European Parliament and of the Council as regards information contained in prospectuses as well as the format, incorporation by reference and publication of such prospectuses and dissemination of advertisements 2 .
2 UL L 149, 30.4.2004, str.
2 OJ L 149, 30.4.2004, p.
Družbe v javnem interesu, predlagane za izključitev iz zahtev po revizijski komisiji, morajo že sedaj pripraviti poročila v skladu s Četrto direktivo na področju prava družb.
The public interest entities proposed for exclusion from the requirement to have an audit committee are already required to produce accounts in accordance with the Fourth Company Law Directive.
V posebnih okoliščinah teh družb s posebnim namenom zahteva po revizijski komisiji ne bi predstavljala smiselnega dodatnega pregleda v interesu vlagateljev, ampak bi povzročila nesorazmerno breme stroškov.
In the particular circumstances of these special purpose entities, the requirement to have an audit committee would not provide meaningful additional oversight in the interests of investors, and would instead result in a disproportionate additional cost burden.
Nosilci posebnih namenov nimajo pravice ali zmožnosti za izvajanje kakršnih koli dejavnosti razen izdaje vrednostnih papirjev.
Special Purpose Vehicles do not have the right or ability to engage in any activities other than issuing securities.
Imajo pomembno vlogo pri izboljšanju likvidnosti, ne da bi predstavljali materialno dodatno zaščito zadevnim vlagateljem.
They play an important role in improving liquidity without providing any material additional protection to the investors concerned.
ČLEN 40, TOČKA (C)
ARTICLE 40, POINT (C)