natgillin/translations-raw huggingface dataset:
V odstavku 2(a) vključuje predlog odbora ECON in predlaga sporazumno besedilo za odstavek 3.
It includes in paragraph 2 point a the proposal of the ECON committee and proposes a compromise text for paragraph 3.
ČLEN 27, TOČKA (B)
ARTICLE 27, POINT (B)
(b) ko zakoniti revizor ali revizijsko podjetje, ki ga je pooblastila država članica, iz katere ne prihaja revizor celotne skupine, revidira le del skupine, ohrani revizor celotne skupine dokumentacijo svojega pregleda revizijskega dela, ki ga je opravil drugi zakoniti revizor ali revizijsko podjetje;
(b) when a component of the group is audited by a statutory auditor or audit firm approved in a Member State other than that of the group auditor, the group auditor maintains documentation of his review of the audit work performed by the other statutory auditor or audit firm;
(b) revizor celotne skupine izvaja pregled in ohrani dokumentacijo svojega pregleda revizijskega dela, ki ga je opravil /so ga opravili revizor/revizorji iz tretjih držav, zakoniti revizor/zakoniti revizorji, revizijska družba/revizijske družbe ali revizorsko podjetje/revizorska podjetja za revizije skupin.
(b) the group auditor carries out a review and maintains documentation of his or her review of the audit work performed by third country auditor(s), statutory auditor(s), third country audit entity(ies) or audit firm(s) for the purpose of the group audit.
Dokumentacija, ki jo ohrani revizor skupine, je namenjena za primeren pregled dela skupinskega revizorja, ki ga izvede ustrezni pristojni organ.
The documentation retained by the group auditor shall be adequate for the relevant competent authority to properly review the work of the group auditor;
ČLEN 27, TOČKA (C)
ARTICLE 27, POINT (C)
(c) ko zakoniti revizor ali revizijsko podjetje, ki ga ni pooblastila država članica, revidira le del skupine, ohrani revizor celotne skupine kopijo dokumentacije revizijskega dela celotne skupine, ki ga je opravil drugi zakoniti revizor ali revizijsko podjetje, vključno s kopijo revizijskih dokumentov.
(c) when a component of the group is audited by an auditor or audit firm that is not approved in a Member State , the group auditor retains a copy of the documentation of the audit work performed by the other auditor or audit firm, including a copy of the audit working papers, solely for the purpose of the group audit.
(c) ko zakoniti revizor/revizorji ali revizijska družba/revizijske družbe iz tretje države, s katero ni bil sklenjen sporazum o sodelovanju iz člena 47, revidirajo del skupine podjetij , je revizor celotne skupine odgovoren, da organom za javni nadzor zagotovi dokumentacijo revizijskega dela, ki ga je izvajal/so ga izvajali revizor/revizorji ali revizijska družba/revizijske družbe iz tretje države, vključno z delovnimi dokumenti skupinske revizije.
(c) when a component of a group of undertakings is audited by auditor(s) or audit entity(s) from a third country that has no cooperation agreement as referred to in Article 47 , the group auditor is responsible for ensuring proper delivery when requested to the public oversight authorities of the documentation of the audit work performed by the third country auditor(s) or audit entity(ies), including the working papers relevant for the group audit.
Za takšno zagotovitev ohrani skupinski revizor kopijo takšne dokumentacije ali se na zahtevo dogovori z revizorjem/revizorji ali revizijsko družbo/revizijskimi družbami o svojem ustreznem in neomejenem dostopu ali kako drugače ukrepa .
To ensure such delivery, the group auditor shall retain a copy of such documentation , or alternatively agree with the third country auditor(s) or audit entity(ies) his proper and unrestricted access upon request or take any other appropriate action.
Če je prenos delovnih dokumentov iz tretje države skupinskemu revizorju preprečen zaradi pravnih ali drugih ovir, vključuje dokumentacija, ki jo je ohranil skupinski revizor, dokazila, da je izvedel/izvedla ustrezne postopke za pridobitev dostopa do revizijske dokumentacije, ter pri ovirah, ki niso pravne in izvirajo iz državne zakonodaje, dokazila o takšni oviri.
If legal or other impediments prevent audit working papers to be passed from a third country to the group auditor, the documentation retained by the group auditor shall include evidence that he or she has undertaken the appropriate procedures in order to gain access to the audit documentation, and in the case of impediments other than legal ones arising from country legislation, evidence supporting such impediment.
Rahla sprememba predloga spremembe 127, v skladu z najnovejšim besedilom Sveta.
Slight modification of amendments 127, in line with the latest Council text.
ČLEN 28, ODSTAVEK 1
ARTICLE 28, PARAGRAPH 1
Ko revizijsko podjetje izvaja obvezno revizijo, podpiše revizijsko poročilo zakoniti revizor/revizorji, ki izvaja/izvajajo obvezno revizijo v imenu revizijskega podjetja.
Where an audit firm carries out the statutory audit, the audit report shall be signed by the statutory auditor(s) carrying out the statutory audit on behalf of the audit firm.
Ko revizijsko podjetje izvaja obvezno revizijo, podpiše revizijsko poročilo vsaj zakoniti revizor/revizorji, ki izvaja/izvajajo obvezno revizijo v imenu revizijskega podjetja.
Where an audit firm carries out the statutory audit, the audit report shall be signed at least by the statutory auditor(s) carrying out the statutory audit on behalf of the audit firm.
V izrednih okoliščinah lahko države članice določijo, da tega podpisa ni treba razkriti javnosti, če bi to predstavljalo neizbežno in pomembno grožnjo osebni varnosti katere koli osebe.
In exceptional circumstances Member States may provide that this signature not need be disclosed to the public if such disclosure could lead to an imminent and significant threat to the personal security of any person.
V vsakem primeru se ime vključene osebe/imena vključenih oseb sporoči ustreznim pristojnim organom.
In any case the name(s) of the person(s) involved shall be known to the relevant competent authorities.
ČLEN 28, ODSTAVEK 2
ARTICLE 28, PARAGRAPH 2
V skladu s postopki iz člena 49 (2) Komisija lahko sprejme revizijsko poročilo o skupnih standardih za letne ali konsolidirane računovodske izkaze, ki so bili pripravljeni v skladu s potrjenimi mednarodnimi računovodskimi standardi.
The Commission may, in accordance with the procedure referred to in Article 49 (2) adopt a common standard audit report for annual or consolidated accounts which have been prepared in accordance with approved international accounting standards.
Ne glede na člen 51(1)(a) Direktive 78/660/EGS in v primeru, da Komisija ni sprejela revizijskega poročila o skupnih standardih v skladu s členom 26(1), lahko Komisija v skladu s postopki iz člena 49(2), da se izboljša zaupanje javnosti v revizijsko funkcijo , sprejme revizijsko poročilo o skupnih standardih za letne ali konsolidirane računovodske izkaze, ki so bili pripravljeni v skladu z odobrenimi mednarodnimi računovodskimi standardi .
Notwithstanding Article 51(1)(a) of Directive 78/660/EEC and in the event that the Commission has not adopted a common standard audit report in accordance with Article 26(1), the Commission may, in accordance with the procedure referred to in Article 49 (2) , in order to enhance public confidence in the audit function, adopt a common standard audit report for annual or consolidated accounts which have been prepared in accordance with approved international accounting standards.
ČLEN 29
ARTICLE 29
Države članice zagotovijo, da vsi zakoniti revizorji in revizijska podjetja ustrezajo standardom kakovosti, če izpolnjujejo vsaj naslednja merila:
Member States shall ensure that all statutory auditors and audit firms are subject to a system of quality assurance which meets at least the following criteria:
(a) sistem zagotavljanja kakovosti mora biti organiziran tako, da je neodvisen od zakonitih revizorjev in revizijskih podjetij ter je predmet javnega nadzora, kot je opisano v Poglavju IX;
a) the quality assurance system must be organised in a manner that it is independent from the reviewed statutory auditors and audit firms and subject to public oversight as described in Chapter IX;
(b) financiranje sistema zagotavljanja kakovosti mora biti varno in brez vsakega možnega neprimernega vpliva zakonitih revizorjev ali revizijskih podjetij;
(b) the funding for the quality assurance system must be secure and free from any possible undue influence by statutory auditors or audit firms;
(c) sistem zagotavljanja kakovosti mora imeti ustrezna sredstva;
(c) the quality assurance system must have adequate resources;
(d) osebe, ki preverjajo kakovost, morajo biti ustrezno strokovno usposobljene in imeti izkušnje na področju obvezne revizije in finančnega poročanja ter morajo biti posebno usposobljene za preverjanje kakovosti;
(d) persons who carry out the quality assurance reviews must have appropriate professional education and relevant experience in statutory audit and financial reporting combined with specific training on quality assurance reviews;
(a) sistem zagotavljanja kakovosti mora biti organiziran tako, da je neodvisen od zakonitih revizorjev in revizijskih podjetij ter je predmet javnega nadzora, kot je opisano v Poglavju IX;
( a) the quality assurance system must be organised in a manner that it is independent from the reviewed statutory auditors and audit firms and subject to public oversight as described in Chapter IX;
(b) financiranje sistema zagotavljanja kakovosti mora biti varno in brez vsakega neprimernega vpliva zakonitih revizorjev ali revizijskih podjetij;
(b) the funding for the quality assurance system must be secure and free from any undue influence by statutory auditors or audit firms;
(e) izvedenci za posebna preverjanja kakovosti morajo biti izbrani z objektivnim postopkom, tako da se izognemo navzkrižju interesov med izvedenci in zakonitim revizorjem ali revizijskim podjetjem, ki je predmet preverjanja kakovosti;
(e) the selection of reviewers for specific quality assurance review assignments must be made under an objective procedure so as to ensure that there are no conflicts of interest between the reviewers and the statutory auditor or audit firm under review;
(f) preverjanje kakovosti mora vključevati oceno notranjega nadzornega sistema kakovosti revizijskega podjetja, ki temelji na preverjanju, če so izbrani revizijski dokumenti v skladu z uporabljenimi revizijskimi standardi in zahtevami za neodvisnost;
(f) the scope of the quality assurance review must include an assessment of the internal quality control system of the audit firm supported by adequate testing of selected audit files on whether they comply with applicable auditing standards and independence requirements ;
(e) izvedenci za posebna preverjanja kakovosti morajo biti izbrani z objektivnim postopkom, zasnovanim tako, da se izognemo navzkrižju interesov med izvedenci in zakonitim revizorjem ali revizijskim podjetjem, ki je predmet preverjanja kakovosti;
(e) the selection of reviewers for specific quality assurance review assignments must be made under an objective procedure designed to ensure that there are no conflicts of interest between the reviewers and the statutory auditor or audit firm under review;
(f) preverjanje kakovosti skupaj z ustreznim testiranjem izbranih revizijskih dokumentov, mora vključevati oceno skladnosti z uporabljenimi revizijskimi standardi in zahtevami za neodvisnost , s količino in kakovostjo porabljenih sredstev, zaračunanimi revizijskimi pristojbinami notranjega nadzornega sistema kakovosti revizijskega podjetja ;
(f) the scope of the quality assurance review , supported by adequate testing of selected audit files, must include an assessment of the compliance with applicable auditing standards and independence requirements , of the quantity and quality of resources spent, of the audit fees charged and of the internal quality control system of the audit firm ;
(g) rezultat preverjanja kakovosti mora biti poročilo, ki vsebuje glavne ugotovitve takega preverjanja kakovosti;
(g) the quality assurance review must result in the establishment of a report which contains the main conclusions of the quality assurance review;
(h) preverjanje kakovosti je treba izvajati vsaj vsakih šest let;
(h) quality assurance reviews must take place at least every six years;
(i) celotni rezultati sistema preverjanja kakovosti morajo biti objavljeni enkrat na leto;
(i) the overall results of the quality assurance system must be published annually;
(j) zakoniti revizor ali revizijsko podjetje v razumnem obdobju sprejme priporočila, ki so rezultat preverjanja kakovosti.
(j) recommendations of quality reviews shall be followed up by the statutory auditor or audit firm within a reasonable period.
Če priporočil, ki veljajo za točko j) prvega pododstavka, zakoniti revizor ali revizijsko podjetje ne sprejme v razumnem obdobju, postane predmet disciplinskega ukrepa ali sankcije iz člena 30.
In case the recommendations referred to in point j) of the first subparagraph are not followed up, the statutory auditor or audit firm shall be subject to disciplinary actions or sanctions as referred to in Article 30.
Če priporočil, ki veljajo za točko j) prvega pododstavka, zakoniti revizor ali revizijsko podjetje ne sprejme v razumnem obdobju, postane, če je primerno, predmet sistema disciplinskega ukrepa ali sankcije iz člena 30.
In case the recommendations referred to in point j) of the first subparagraph are not followed up, the statutory auditor or audit firm shall , if applicable, be subject to the system of disciplinary actions or sanctions as referred to in Article 30.
V skladu s postopki iz člena 49(2) Komisija lahko sprejme izvedbene ukrepe za sisteme preverjanja kakovosti.
The Commission may adopt, in accordance with the procedure referred to in Article 49 (2), implementing measures on systems of quality assurance.
V skladu s postopki iz člena 49(2) Komisija lahko sprejme izvedbene ukrepe , da se izboljša zaupanje javnosti v revizijsko funkcijo in zagotovi enotna uporaba odstavka (1)(a) in (b) ter odstavka (1)(e) do (j).
The Commission may adopt, in accordance with the procedure referred to in Article 49 (2), implementing measures in order to enhance public confidence in the audit function and to ensure uniform application of paragraph 1, points (a), (b) and (e) to (j).
ČLEN 30, ODSTAVEK 2
ARTICLE 30, PARAGRAPH 2
Brez poseganja v nacionalne ureditve civilne odgovornosti države članice predvidijo primerne civilne, administrativne, kazenske ali sankcije opozorilne narave za revizorje in revizijska podjetja, če se obvezne revizije ne izvajajo v skladu s to direktivo.
Without prejudice to Member States’ civil liability regimes, Member States shall provide effective, proportionate and dissuasive civil, administrative or criminal penalties in respect of statutory auditors and audit firms, where statutory audits are not carried out in conformity with this Directive.
Brez poseganja v nacionalne ureditve civilne odgovornosti, države članice predvidijo primerne sankcije , ali sankcije opozorilne narave za revizorje in revizijska podjetja, če se obvezne revizije ne izvajajo v skladu s predpisi, sprejetimi za izvajanje te direktive.
Without prejudice to Member States’ civil liability regimes, Member States shall provide effective, proportionate and dissuasive sanctions in respect of statutory auditors and audit firms, where statutory audits are not carried out in conformity with the provisions adopted in the implementation of this Directive.
Države članice bi morale imeti možnost določanja sankcij za neizvajanje obveznih revizij v skladu z določbami, sprejetimi z izvajanjem te direktive.
It should be up to the member states to determine the sanctions for not carrying out statutory audits in conformity with the provisions adopted in the implementation of this directive.
ČLEN 30, ODSTAVEK 3
ARTICLE 30, PARAGRAPH 3
Države članice določijo, da je vsak sprejet ukrep ali sankcija proti zakonitim revizorjem in revizijskim podjetjem primerno predstavljena javnosti.
Member States shall provide that every measure taken or sanction imposed on statutory auditors and audit firms is appropriately disclosed to the public.
Sankcije morajo vključevati možnost preklica pooblastil zakonitim revizorjem in revizijskim podjetjem.
Sanctions should include the possibility to withdraw the approval of statutory auditors and of audit firms.
Države članice določijo, da so sprejeti ukrepi ali sankcije proti zakonitim revizorjem in revizijskim podjetjem primerno predstavljeni javnosti.
Member States shall provide that measures taken or sanctions imposed on statutory auditors and audit firms are appropriately disclosed to the public.
Sankcije morajo vključevati možnost preklica pooblastil.
Sanctions should include the possibility of the withdrawal of approval.
ČLEN 30 A (novo)
ARTICLE 30 A (new)
Komisija pred koncem leta 2006 predloži poročilo o vplivu veljavnih pravil o nacionalni odgovornosti na izvajanje obveznih revizij na evropskih kapitalskih trgih in o zavarovalnih pogojih za zakonite revizorje in revizijska podjetja, vključno z analizo omejitev finančne odgovornosti.
The Commission shall before the end of 2006 present a report on the impact of the current national liability rules for carrying out statutory audits on the European capital markets and on the insurance conditions for statutory auditors and audit firms, including an analysis of the limitations of financial liability.
Komisija se, kjer je primerno, posvetuje z javnostjo.
The Commission shall, where appropriate, carry out public consultation.
Glede na to poročilo predloži Komisija, če je primerno, priporočila državam članicam.
In the light of that report, the Commission shall, if it considers it appropriate, submit recommendations to the Member States.
Osebe, vključene v javni nadzor, morajo biti izbrane z neodvisnim in preglednim imenovanjem.
Persons involved in public oversight must be selected under an independent and transparent nomination procedure.
Osebe, vključene v upravljanje sistema javnega nadzora,, morajo biti izbrane z neodvisnim in preglednim imenovanjem.
Persons involved in the governance of the public oversight system must be selected under an independent and transparent nomination procedure.
V skladu z besedilom Sveta.
In line with the Council text
ČLEN 31, ODSTAVEK 7
ARTICLE 31, PARAGRAPH 7
Sistem javnega nadzora mora biti ustrezno financiran.
The system of public oversight must be adequately funded.
Financiranje sistema javnega nadzora mora biti varno in brez vsakega možnega neprimernega vpliva zakonitih revizorjev ali revizijskih podjetij.
The funding for the public oversight system must be secure and free from any possible undue influence by statutory auditors or audit firms.
Financiranje sistema javnega nadzora mora biti varno in brez vsakega neprimernega vpliva zakonitih revizorjev ali revizijskih podjetij.
The funding for the public oversight system must be secure and free from any undue influence by statutory auditors or audit firms.
ČLEN 32
ARTICLE 32
Države članice zagotovijo, da ureditveni predpisi za sisteme javnega nadzora omogočajo učinkovito sodelovanje na ravni Skupnosti med službami nadzora držav članic.
Member States shall ensure that regulatory arrangements for systems of public oversight enable effective cooperation at Community level between oversight activities of Member States.
S tem namenom oblikujejo države članice posebno telo, odgovorno za sodelovanje.
To that extent, Member States shall make one entity specifically responsible for ensuring the co-operation.
Tako sodelovanje vključuje možnost pregleda sistema javnega nadzora vsake države članice s strani drugih držav članic.
Such cooperation shall include the possibility for a review of the system of public oversight of each Member State by other Member States.
Komisija mora biti odgovorna za kakovost sistemov javnega nadzora v EU.
The Commission should be responsible for the quality of the systems of public oversight in the EU.
ČLEN 33 A (novo)
ARTICLE 33 A (new)
Imenovanje pristojnih organov
Designation of competent authorities
Države članice imenuje enega ali več pristojnih organov za izvajanje nalog, določenih s to direktivo.
Member States shall designate one or more competent authorities for the purposes of the tasks provided for in this Directive.
Države članice obvestijo Komisijo o svojem imenovanju.
Member States shall inform the Commissionof their designation.
Pristojni organi morajo biti organizirani tako, da ne pride do navzkrižja interesov.
The competent authorities should be organised in such a manner that conflicts of interests are avoided.
Regulativno sodelovanje držav članic ob preiskavah
Regulatory co-operation between Member States in investigations
Poslovna skrivnost in regulativno sodelovanje držav članic
Professional secrecy and regulatory co-operation between Member States
Pristojni organi držav članic medsebojno sodelujejo, kadar je potrebno, pri nadzoru zakonitih revizorjev ali revizijskih podjetij, ki so jih le-ti pooblastili.
Competent authorities of Member States shall co-operate with each other whenever necessary for the purpose of carrying out their duties of oversight regarding statutory auditors or audit firms approved by them.
Pristojni organi pomagajo pristojnim organom drugih držav članic.
Competent authorities shall render assistance to competent authorities of other Member States.
Še zlasti si izmenjujejo podatke in sodelujejo pri preiskovanju v zvezi z obveznimi revizijami.
In particular, they shall exchange information and co-operate in investigation activities with regard to statutory audits.
Pristojni organi držav članic, odgovorni za pooblastitev, registracijo, zagotovitev kakovosti, inšpekcijo in disciplino, medsebojno sodelujejo, kadar je potrebno, za namen izvajanja posameznih dolžnosti v skladu z Direktivo.
The c ompetent authorities of Member States responsible for approval, registration, quality assurance, inspection and discipline shall cooperate with each other whenever necessary for the purpose of carrying out their respective responsibilities under the Directive.
Pristojni organi v državi članici, odgovorni za pooblastilo, registracijo, zagotovitev kakovosti, inšpekcijo in disciplino, pomagajo pristojnim organom v drugih državah članicah.
The competent authorities in a Member State responsible for approval, registration, quality assurance, inspection and discipline shall render assistance to competent authorities in other Member States.
Še zlasti si pristojni organi izmenjujejo podatke in sodelujejo v preiskavah povezanih z izvedbo obveznih revizij.
In particular, competent authorities shall exchange information and cooperate in investigations related to the carrying out of statutory audits.
Pristojni organi, če se tako od njih zahteva, takoj zagotovijo podatke za namen, določen v odstavku 1.
Competent authorities shall, on request, immediately supply any information required for the purpose referred to in paragraph 1.
Kjer je potrebno, naprošeni pristojni organi, ki sprejmejo take zahteve, takoj izvedejo potrebne ukrepe, da zberejo zahtevane podatke.
Where necessary, the competent authorities receiving any such request shall immediately take the necessary measures in order to gather the required information.
Če naprošeni pristojni organ ne more takoj zagotoviti zahtevanih podatkov, obvesti o ovirah pristojni organ, ki je za podatke zaprosil.
If the requested competent authority is not able to supply the required information immediately it shall notify the requesting Competent Authority of the reasons.
Za tako izmenjane podatke velja uradna tajnost, ki jo morajo spoštovati osebe, ki so ali so bile zaposlene v pristojnih organih, ki so prejeli podatke.
Information thus supplied shall be covered by the obligation of professional secrecy to which the persons employed or formerly employed by the competent authorities that received the information are subject.
Obveznost varovanja poslovne skrivnosti velja za vse osebe, ki so ali so bile zaposlene pri pristojnih organih.
The obligation of professional secrecy shall apply to all persons who work or who have worked for competent authorities.