natgillin/translations-raw huggingface dataset:
6. sestava in delovanje administrativnih, poslovodnih in nadzornih odborov.
6. the composition and operation of the administrative, management and supervisory committees .
Člen 46 a, odstavek 1a (novo) (Direktiva 78/660/EGS)
Article 46a, paragraph 1a (new) (Directive 78/660/EEC)
Države članice lahko dovolijo, da se informacije, ki jih zahteva prvi pododstavek tega člena, dodajo kot poglavje prilogi letnega poročila, se navedejo v ločenem poročilu, objavljenem skupaj z letnim poročilom, ali se v letnem poročilu navede sklic na izkaz o upravljanju podjetja na spletnem mestu družbe.
Member States may permit that the information required by the first subparagraph of this Article can be added as a chapter to the annex of the annual report, or can be set out in a separate report published together with the annual report or a reference in the annual report to where the corporate governance statement can be found on the website of the company.
V takšnih primerih izkaz o upravljanju podjetja vsebuje sklic na letno poročilo, kjer so na voljo informacije iz točke (4).
In such case, the corporate governance statement shall contain a reference to the annual report where the information required in point (4) is made available.
Glej: obrazložitev k predlogu sprememb 11.
See: justification for amendment 12.
Člen 46 a, odstavek 1b (novo) (Direktiva 78/660/EGS)
Article 46a, paragraph 1b (new) (Directive 78/660/EEC)
Zakoniti revizor preveri, ali so informacije v zvezi s točkami (1), (2), (5) in (6) dostopne, ob upoštevanju, da je treba informacije v zvezi s točkama (3) in (4) dosledno preverjati.
The statutory auditor has only to check that the information concerning points (1), (2), (5) and (6) is available, whereas the information concerning points (3) and (4) should underlie a consistency check.
Uporablja se drugi pododstavek člena 51 te direktive.
Article 51(1), second subparagraph of this Directive shall apply.
Člen 46a, odstavek 2 (Direktiva 78/660/EGS)
Article 46a, paragraph 2 (Directive 78/660/EEC)
Člena 50b in 50c (Direktiva 78/660/EGS)
Articles 50b and 50c (Directive 78/660/EEC)
Države članice zagotovijo, da so člani administrativnih, poslovodnih in nadzornih organov družbe – skupaj z drugimi člani istega organa, vsak za svoje področje – tej po upoštevni nacionalni zakonodaji kolektivno odgovorni za zagotavljanje, da so letni računovodski izkazi, letna poročila in izkaz o upravljanju podjetja iz člena 46a te direktive sestavljeni in objavljeni v skladu z zahtevami te direktive ter mednarodnimi računovodskimi standardi, sprejetimi v skladu z Uredbo (ES) št. 1606/2002.
Member States shall ensure that the members of the administrative, management and supervisory bodies of the company are collectively responsible, together with the other members of the same body each within its own sphere of responsibility, towards the company under the relevant national law for ensuring that the annual accounts , the annual report, and a corporate governance statement pursuant to Article 46a of this Directive, are drawn up and published in accordance with the requirements of this Directive and international accounting standards as adopted in accordance with Regulation (EC) No 1606/2002.
Takšni organi delujejo v okviru pristojnosti, ki so jim bile dodeljene z nacionalno zakonodajo.
Such bodies shall act within the competences assigned to them by national law.
Države članice poleg tega zagotovijo, da je revizor odgovoren za točnost svojega potrdila.
Member States shall further ensure that the auditor is liable for the accuracy of his attestation.
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 50b 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 50b 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 50b , vsaj glede družb in njihovih delničarjev .
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 50b at least towards the company and its shareholders.
Prim. obrazložitev za predlog spremembe 1.
Cf justification to Amendment 1
Člen 34, točki 7a in 7b (Direktiva 83/349/EGS)
Article 34, points 7a and 7b (Directive 83/349/EEC)
(7a) narava in poslovni namen kakršnih koli ureditev v družbi, ki niso vključene v konsolidirano bilanco, in finančni vpliv teh ureditev, v kolikor so prikazane informacije neposrednega pomena in pomagajo pri oceni finančnega stanja podjetij, zajetih v konsolidacijo, vzeto kot celota.
(7a) the nature and business purpose of any arrangements not included in the consolidated balance sheet, and the financial impact of those arrangements, in so far as the information set out is of direct relevance and assistance in assessing the financial position of the undertakings included in the consolidation taken as a whole.
(7a) narava in poslovni namen kakršnih koli ureditev v družbi, ki niso vključene v konsolidirano bilanco, in finančni vpliv teh ureditev, če so informacije o tveganjih ali koristih materialne in če pomagajo pri oceni finančnega stanja podjetij, zajetih v konsolidacijo, vzeto kot celota.
(7a) the nature and business purpose of any arrangements not included in the consolidated balance sheet, and the financial impact 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 undertakings included in the consolidation taken as a whole.
(7b) narava, poslovni namen in višina vsake transakcije , v katero je vstopilo matično podjetje, ali druga podjetja, zajeta v konsolidacijo, s povezanimi strankami, če je ta transakcija materialna in ni bila izvedena pod običajnimi trgovinskimi pogoji.
(7b) the nature, business purpose and amount of any transaction entered into by the parent undertaking, or by other undertakings included in the consolidation, with related parties, where that transaction is material and has not been under normal commercial conditions.
(7b) transakcije, razen transakcij znotraj skupin , v katere je vstopilo matično podjetje, ali druga podjetja, zajeta v konsolidacijo, s povezanimi strankami, vključno z zneski takšnih transakcij, naravo odnosa s povezanimi strankami ter drugimi podatki o transakcijah, ki so potrebni za razumevanje finančnega stanja podjetij, vključenih v konsolidacijo kot celoto, če so takšne transakcije materialne in niso bile opravljene 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.
Prim. obrazložitev predlogov sprememb od 2 do 8.
Cf justification to Amendments 2 and 8.
Člen 36, odstavek 2, točka (f) (Direktiva 83/349/EGS)
Article 36, paragraph 2, point (f) Directive 83/349/EEC)
(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.
(f) V primerih, ko ima podjetje dovoljenje za trgovanje z vrednostnimi papirji na urejenem trgu, v smislu člena 4(1)(14) Direktive 2004/39/ES Evropskega parlamenta in Sveta z dne 21. aprila 2004 o trgih finančnih instrumentov 1 , opis glavnih značilnosti sistema notranjega nadzora in sistema za upravljanje tveganj skupine v povezavi s postopkom za pripravo konsolidiranih računovodskih izkazov.
(f) In cases where an undertaking has its securities 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 , 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.
V primeru, 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;
V primeru, ko 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 cases where 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 uporablja možnost iz člena 46a Direktive 78/660/EGS, se v to ločeno poročilo vključijo tudi podatki iz zgornje točke (f).
If a Member State applies the option granted in Article 46a of Directive 78/660/EEC, the information provided under point (f) above shall also form part of that separate report.
Uporablja se drugi pododstavek člena 37(1) te direktive;
Article 37(1), second subparagraph of this Directive shall apply;
Člena 36a in 36b (Direktiva 83/349/EGS)
Articles 36a and 36b (Directive 83/349/EEC)
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 so člani administrativnih, poslovodnih ali nadzornih organov podjetja, ki sestavljajo konsolidirane računovodske izkaze in konsolidirano letno poročilo – skupaj z drugimi člani istega organa, vsak na svojem področju pristojnosti – kolektivno odgovorni podjetju, ko zagotavljajo, da so konsolidirani računovodski izkazi , konsolidirano letno poročilo in izkaz o upravljanju podjetja iz člena 46a Direktive 78/660/EGS sestavljeni in objavljeni v skladu z zahtevami te direktive ter mednarodnimi računovodskimi standardi, sprejetimi v skladu z Uredbo (ES) št. 1606/2002.
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 are collectively responsible towards that undertaking , together with the other members of the same body each within its own sphere of responsibility, for ensuring that the consolidated annual accounts , the consolidated annual report , and a 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 international accounting standards adopted in accordance with Regulation (EC) No 1606/2202.
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 , vsaj glede podjetij, ki sestavljajo konsolidirane računovodske izkaze .
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 at least towards the undertaking drawing up the consolidated accounts.
Člen 41, odstavek 1a (Direktiva 83/349/EGS)
Article 41, paragraph 1a (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 1 , 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 1 shall apply for the purposes of this Directive.
Povezana stranka ima enak pomen kot v mednarodnih računovodskih standardih, sprejetih v skladu z Uredbo (ES) št. 1606/2002.
Related party has the same meaning as in international accounting standards adopted in accordance with Regulation (EC) No 1606/2002.
Člen 1(1) (Direktiva 86/635/EGS)
Article 1(1) (Directive 86/635/EEC)
Člen 1(1) Direktive 86/635/EGS se nadomesti z naslednjim:
Article 1(1) of Directive 86/635/EEC is replaced by the following:
„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 ustanove, navedene v členu 2 te Direktive, razen kjer 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.
Členi 35(3), 36, 37 in 39(1) do (4) te direktive pa se ne uporabljajo pri sredstvih in obveznostih, ocenjenih v skladu z oddelkom 7a Direktive 78/660/EGS.“
However, Articles 35(3), 36, 37 and 39(1) to (4) of this Directive shall not apply with respect to assets and liabilities that are valued in accordance with Section 7a of Directive 78/660/EEC. "
Člen 1(1) (Direktiva 91/674/EGS)
Article 1(1) (Directive 91/674/EEC)
Člen 1(1) Direktive 91/674/EGS se nadomesti z naslednjim:
Article 1(1) of Directive 91/674/EEC is replaced by the following:
„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, členi 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 podjetja, navedena v členu 2 te direktive, razen kjer 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.
Predlog 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 konsolidiranimi letnimi poročili
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
Predlog 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 konsolidiranimi računovodskimi izkazi
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
Posvetovanje EP z Ekonomsko-socialnim odborom Datum sklepa na zasedanju
European Economic and Social Committee consulted Date of decision in plenary
o predlogu uredbe Sveta o sklenitvi Protokola, ki za obdobje od 18. januarja 2005 do 17. januarja 2011 opredeljuje ribolovne možnosti in finančni prispevek, predvidene s Sporazumom med Evropsko gospodarsko skupnostjo in Republiko Sejšeli o ribolovu v obalnih vodah Sejšelov
on the proposal for a Council regulation on the conclusion of the Protocol setting out, for the period from 18 January 2005 to 17 January 2011, the fishing opportunities and the financial contribution provided for by the Agreement between the European Economic Community and the Republic of Seychelles on fishing off Seychelles
Pri spremembah, ki jih predlaga Parlament, je spremenjeno besedilo označeno s krepkim in poševnim tiskom.
In amendments by Parliament, amended text is highlighted in bold italics .
MNENJE Odbora za proračun .....................................................................................12
OPINION OF THE COMMITTEE ON BUDGETS.................................................................12
MNENJE Odbora za razvoj ...........................................................................................17
OPINION OF THE COMMITTEE ON DEVELOPMENT......................................................17
– ob upoštevanju predloga uredbe Sveta ( KOM(2005)0421 )
– having regard to the proposal for a Council regulation ( COM(2005)0421 )
– ob upoštevanju prvega pododstavka člena 300(3) Pogodbe ES, v skladu s katerim se je Svet posvetoval s Parlamentom ( C6­0321/2005 ),
– having regard to Article 300(3), first subparagraph, of the EC Treaty, pursuant to which the Council consulted Parliament ( C6‑0321/2005 )),
– ob upoštevanju poročila Odbora za ribištvo in mnenj Odbora za proračun in Odbora za razvoj ( A6-0385/2005 ),
– having regard to the report of the Committee on Fisheries and the opinions of the Committee on Budgets and the Committee on Development ( A6‑0385/2005 ),
(2) Kot rezultat teh pogajanj je bil 23. septembra 2004 parafiran nov protokol, ki za obdobje od 18. januarja 2005 do 17. januarja 2011 opredeljuje ribolovne možnosti in finančni prispevek, predvidene z navedenim sporazumom.
(2) As a result of those negotiations, a new Protocol defining for the period 18 January 2005 to 17 January 2011 the fishing opportunities and the financial contribution provided for in that Agreement was initialled on 23 September 2004.
Osnutek uredbe, ki se nanaša na nov protokol, je bil predstavljen Evropskemu parlamentu 14. oktobra 2005, to je 14 dni po preteku roka, predvidenega za prvo plačilo.
The proposal for a regulation on the conclusion of the new Protocol was submitted to the European Parliament on 14 October 2005, i.e. 14 days after the period laid down for making the first payment.
To note the most significant dates in the procedure for adopting the regulation on the conclusion of the Protocol setting out, for the period from 18 January 2005 to 17 January 2011, the fishing opportunities and the financial contribution provided for by the Agreement between the European Economic Community and the Republic of Seychelles on fishing off Seychelles.
To note the most significant dates in the procedure for adopting the regulation on the conclusion of the Protocol setting out, for the period from 18 January 2005 to 17 January 2011, the fishing opportunities and the financial contribution provided for by the Agreement between the European Economic Community and the Republic of Seychelles on fishing off Seychelles.
(4a) Finančni prispevek ES je treba uporabiti tudi za razvoj obalnega prebivalstva, ki se preživlja z ribištvom.
(4a) The EC financial contribution should also be used for the development of coastal populations living on fisheries.
V četrtem letu in tudi ob koncu veljavnosti protokola, pred sklenitvijo sporazuma o njegovem podaljšanju, Komisija Evropskemu parlamentu in Svetu predstavi poročilo o izvajanju omenjenega sporazuma in o pogojih za njegovo uporabo.
During the fourth year of the Protocol's implementation and also at the end of its validity, before another agreement is concluded on its renewal, the Commission shall submit to Parliament and the Council a report on the application of the agreement and the conditions under which it was implemented.
Poročilo vsebuje tudi analizo stroškov in koristi.
That report shall also include a cost-benefit analysis.
The Commission has recently begun to submit evaluation reports to Parliament.
The Commission has recently begun to submit evaluation reports to Parliament.
These reports contain valuable information, but unfortunately they do not contain a cost-benefit analysis.
These reports contain valuable information, but unfortunately they do not contain a cost-benefit analysis.
This type of information is indispensable in order to gain a complete picture of the implementation of these protocols.
This type of information is indispensable in order to gain a complete picture of the implementation of these protocols.
Člen 3(b) (novo)
Article 3 b (new)
Člen 3(b)
Article 3b
Na podlagi poročila, navedenega v členu 3(a), in po posvetovanju z Evropskim parlamentom Svet pooblasti Komisijo, če je to potrebno, za pogajanja o sklenitvi novega protokola.
On the basis of the report referred to in Article 3a and after consulting the European Parliament, the Council shall, where appropriate, grant the Commission a negotiating mandate with a view to the adoption of a new protocol.
Člen 3(c) (novo)
Article 3 c (new)
Komisija letno poroča Evropskemu parlamentu in Svetu o rezultatih večletnega sektorskega programa za Sejšele, opisanega v členu 7 protokola.
The Commission shall report annually to the European Parliament and the Council on the results of the Seychelles ' multiannual sectoral programme described in Article 7 of the Protocol.
Člen 3(d) (novo)
Article 3 d (new)
Člen 3(d)
Article 3d
Komisija Evropskemu parlamentu in Svetu posreduje izvod poročil, ki se nanašajo na ukrepe za spodbujanje odgovornega in trajnostnega ribolova, ki so mu ga posredovale sejšelske oblasti, skladno z določili protokola.
The Commission shall forward to the European Parliament and the Council a copy of the reports on the targeted measures to promote responsible and sustainable fishing which the authorities of Seychelles have provided on the basis of the provisions of the Protocol.