natgillin/translations-raw huggingface dataset:
Podatki, za katere velja poslovna skrivnost, se ne smejo razkriti nobeni drugi osebi ali organu, razen z zakonom, uredbo ali upravnimi postopki države članice.
Information covered by professional secrecy may not be disclosed to any other person or authority except by virtue of law, regulation or administrative procedures of a Member State .
Pristojni organ lahko prošnjo za posredovanje podatkov zavrne v naslednjih primerih:
The competent authorities may refuse to act on a request for information where:
(a) posredovanje podatkov lahko negativno vpliva na suverenost, varnost ali javni red naslovljene države,
(a) communication might adversely affect the sovereignty, security or public order of the State addressed,
(b) pred organi naslovljene države so sproženi sodni postopki v zvezi z enakimi dejanji in proti istim zakonitim revizorjem ter revizijskim podjetjem, ali
(b) judicial proceedings have already been initiated in respect of the same actions and against the same statutory auditors and audit firms before the authorities of the State addressed, or
(c) pristojni organi naslovljene države so izrekli zaključno sodbo proti tem osebam zaradi enakih dejanj.
(c) where final judgement has already been passed on such persons for the same actions by the competent authorities of the State addressed.
Brez poseganja v odgovornosti, ki so predmet sodnega postopka po kazenskem pravu, dobijo pristojni organi podatke v skladu z odstavkom 1, ki jih lahko uporabijo le za opravljanje svojega dela na podlagi te direktive in v okviru upravnih ali sodnih postopkov, ki izrecno veljajo za opravljanje tega dela.
Without prejudice to the obligations to which they are subject in judicial proceedings under criminal law, the authorities which receive information pursuant to paragraph 1 may use it only for the exercise of their functions within the scope of this Directive and in the context of administrative or judicial proceedings specifically related to the exercise of those functions.
Kjer je pristojni organ prepričan, da se izvajajo ali so se izvajale dejavnosti v nasprotju s to direktivo na ozemlju druge države članice, o tem kar najbolj natančno obvesti pristojni organ druge države članice.
Where a competent authority is convinced that activities contrary to the provisions of this Directive are being or have been carried out on the territory of another Member State, it shall communicate and notify this in as specific a manner as possible to the competent authority of the other Member State.
Pristojni organ druge države članice ustrezno ukrepa.
The competent authority of the other Member State shall take appropriate action.
O rezultatu in vmesnih dogodkih kar najbolje obvesti pristojni organ, ki je prijavil nepravilnosti.
It shall inform the notifying competent authority of the outcome and, to the extent possible, of significant interim developments.
Odstavek 2 pristojnim organom ne preprečuje izmenjave zaupnih podatkov.
Paragraph 2 shall not prevent competent authorities from exchanging confidential information.
Za tako izmenjane podatke velja uradna tajnost, ki jo morajo spoštovati osebe, ki so ali so bile zaposlene v pristojnih organih.
Information thus exchanged shall be covered by the obligation of professional secrecy, to which persons employed or formerly employed by competent authorities are subject.
Pristojni organ ene države članice lahko tudi zahteva, da pristojni organ druge države članice izvede preiskavo v svoji državi.
A competent authority of one Member State may also request that an investigation be carried out by the competent authority of another Member State, on the latter’s territory.
Pristojni organi, če se tako od njih zahteva in brez nepotrebnega odlašanja, zagotovijo podatke za namen, določen v odstavku 1.
Competent authorities shall, on request, and without undue delay, supply any information required for the purpose referred to in paragraph 1.
Kjer je potrebno, naprošeni pristojni organi, ki sprejmejo take zahteve, brez nepotrebnega odlašanja izvedejo potrebne ukrepe, da zberejo zahtevane podatke.
Where necessary, the competent authorities receiving any such request shall without undue delay take the necessary measures in order to gather the required information.
Če naprošeni pristojni organ ne more zagotoviti zahtevanih podatkov brez nepotrebnega odlašanja, obvesti o ovirah pristojni organ, ki je za podatke zaprosil.
If the requested competent authority is not able to supply the required information without undue delay it shall notify the requesting Competent Authority of the reasons.
Lahko tudi zahteva, da njegovo osebje v času preiskave spremlja osebje pristojnega organa druge države članice.
It may further request that some of its own personnel be allowed to accompany the personnel of the competent authority of that other Member State during the course of the investigation.
Preiskava je v celoti predmet nadzora države članice, na ozemlju katere poteka preiskava.
The investigation shall be subject throughout to the overall control of the Member State on whose territory it is conducted.
Pristojni organi lahko zavrnejo zahtevo po izvedbi preiskave, določene v prvem pododstavku, ali zahtevo po tem, da njihovo osebje spremlja osebje pristojnega organa druge države članice, kot je to določeno v drugem pododstavku, če bi taka preiskava škodljivo vplivala na suverenost, varnost ali javni red naslovljene države, ali pa če so že sproženi postopki v zvezi z enakimi dejavnostmi in proti istim osebam pred organi naslovljene države, ali pa je sodba proti takim osebam za enaka dejanja že izrečena s strani pristojnih organov naslovljene države.
The competent authorities may refuse to act on a request for carrying out an investigation as provided for in the first subparagraph, or on a request for its personnel to be accompanied by another Member State competent authority personnel as provided for in the second subparagraph, where such an investigation might adversely affect the sovereignty, security or public order of the State addressed, or where judicial proceedings have already been initiated in respect of the same actions and against the same persons before the authorities of the State addressed or where final judgement has already been passed on such persons for the same actions by the competent authorities of the State addressed.
(a) posredovanje podatkov lahko negativno vpliva na suverenost, varnost ali javni red naslovljene države ali krši nacionalna varnostna pravila, ali
(a) communication might adversely affect the sovereignty, security or public order of the State addressed or breach national security rules, or
(c) pristojni organi naslovljene države so izrekli zaključno sodbo proti tem osebam zaradi enakih dejanj.
(c) final judgment has already been passed on such persons for the same actions by the competent authorities of the State addressed.
Brez poseganja v odgovornosti, ki so predmet sodnega postopka, dobijo pristojni organi podatke v skladu z odstavkom 1, ki jih lahko uporabijo le za opravljanje svojega dela na podlagi te direktive in v okviru upravnih ali sodnih postopkov, ki izrecno veljajo za opravljanje tega dela.
Without prejudice to the obligations to which they are subject in judicial proceedings, the authorities which receive information pursuant to paragraph 1 may use it only for the exercise of their functions within the scope of this Directive and in the context of administrative or judicial proceedings specifically related to the exercise of those functions.
V skladu s postopkom iz člena 49(2) Komisija lahko sprejme izvedbene ukrepe za izmenjavo podatkov in čezmejno preiskovanje, ki so določeni v odstavkih od 2 do 4.
The Commission may adopt, in accordance with the procedure referred to in Article 49 (2), implementing measures on the procedures of exchange of information and modalities for cross-border investigations provided for in paragraphs 2 to 4.
Lahko tudi zahteva, da njegovo osebje v času preiskave spremlja osebje pristojnega organa druge države članice.
It may further request that some of its own personnel be allowed to accompany the personnel of the competent authority of that other Member State during the course of the investigation
Pristojni organi lahko zavrnejo zahtevo po izvedbi preiskave, določene v prvem pododstavku, ali zahtevo po tem, da njihovo osebje spremlja osebje pristojnega organa druge države članice, kot je to določeno v drugem pododstavku, če bi taka preiskava škodljivo vplivala na suverenost, varnost ali javni red naslovljene države, ali pa če so že sproženi postopki v zvezi z enakimi dejavnostmi in proti istim osebam pred organi naslovljene države, ali pa je sodba proti takim osebam za enaka dejanja že izrečena s strani pristojnih organov naslovljene države.
The competent authorities may refuse to act on a request for the carrying-out of an investigation as provided for in the first subparagraph, or on a request for its personnel to be accompanied by personnel of a competent authority of another Member State as provided for in the second subparagraph, where such an investigation might adversely affect the sovereignty, security or public order of the State addressed, or where judicial proceedings have already been initiated in respect of the same actions and against the same persons before the authorities of the State addressed or where final judgment has already been passed on such persons for the same actions by the competent authorities of the State addressed.
V skladu s postopkom iz člena 49(2) Komisija lahko sprejme izvedbene ukrepe, da bi olajšala sodelovanje med pristojnimi organi na področju izmenjave podatkov in načinov čezmejnega preiskovanja, ki so določeni v odstavkih od 2 do 4.
The Commission may adopt, in accordance with the procedure referred to in Article 49(2), implementing measures in order to facilitate cooperation between competent authorities on the procedures of exchange of information and modalities for cross-border investigations provided for in paragraphs 2 to 4.
ČLEN 35
ARTICLE 35
Zakonitega revizorja ali revizijsko podjetje imenuje skupščina delničarjev revidirane družbe.
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.
Zakonitega revizorja ali revizijsko podjetje imenuje skupščina delničarjev ali člani revidirane družbe.
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 izvršnih članov upravnega odbora ali vodstvenega odbora revidirane družbe.
Member States may allow alternative systems or modalities for the appointment of the statutory auditor or audit firm provided that those systems or modalities are designed to ensure the independence of the statutory auditor or audit firm from the executive members of the administrative body or from the managerial body of the audited entity.
Pojem „delničarji ali člani“ je skupno besedilo v pravnem redu Skupnosti in kaže razlike v upravljanju podjetij v državah članicah EU.
The notion "shareholders or members" is a common wording in the Community acquis and reflects the differences in corporate governance in the EU members states.
ČLEN 36, ODSTAVEK 2
ARTICLE 36, PARAGRAPH 2
Tako revidirana družba kot zakoniti revizor ali revizijsko podjetje obvestita organ ali organe, ki so odgovorni za javni nadzor, o preklicu pooblastil ali o odstopu, in predložita ustrezno razlago razlogov preklica ali odstopa.
Both the audited entity and the statutory auditor or audit firm shall inform the authority or authorities responsible for public oversight about the dismissal or resignation and shall give an adequate explanation of the reasons thereof.
Države članice zagotovijo, da revidirana družba in zakoniti revizor ali revizijsko podjetje obvestita organ ali organe, ki so odgovorni za javni nadzor, o preklicu pooblastil ali o odstopu v času imenovanja, in predložita ustrezno razlago razlogov preklica ali odstopa.
Member States shall ensure that the audited entity and the statutory auditor or audit firm shall inform the authority or authorities responsible for public oversight about the dismissal or resignation during the term of appointment and shall give an adequate explanation of the reasons thereof.
ČLEN 37.
ARTICLE 37
Komunikacija med revidirano družbo in zakonitim revizorjem ali revizijskim podjetjem
Communication between the audited entity and the statutory auditor or audit firm
Uporaba za družbe v javnem interesu, ki niso navedene
Application to non-listed public interest entities
Države članice zagotovijo, da so v veljavi ustrezna pravila, ki vzpostavljajo učinkovito komunikacijo med zakonitim revizorjem ali revizijskim podjetjem in revidirano družbo ter da je takšna komunikacija ustrezno zapisana.
Member States shall ensure that adequate rules are in place which provide for an effective communication between the statutory auditor or audit firm and the audited entity and that such communication is properly recorded by the audited entity.
Države članice lahko izključijo družbe v javnem interesu, ki niso izdale prenosljivih vrednostnih papirjev, s katerimi se lahko trguje na organiziranem trgu v smislu člena 4(1), točka 18 Direktive 2004/39/ES, in njihovega zakonitega revizorja/zakonite revizorje ali revizijsko podjetje/revizijska podjetja iz ene ali več zahtev iz tega poglavja.
Member States may exempt public interest entities which have not issued transferable securities admitted to trading on a regulated market within the meaning of Article 4(1), point 18 of Directive 2004/39/EC, and their statutory auditor(s) or audit firm(s) from one or more of the requirements in this chapter.
Člen 37 v poglavju X besedila Komisije postane člen 37 v poglavju XI v predlogu spremembe Parlamenta in njegovo besedilo je popolnoma spremenjeno.)
Article 37 in Chapter X of the Commission's text becomes Article 37 in Chapter XI in Parliament's amendment and it's text is fully modified)
Besedila Komisije ni mogoče uveljaviti in ustvarja upravno breme.
The Commission text is impossible to enforce and creates administrative burden.
Ob upoštevanju posledic za družbe, ki veljajo za družbe v javnem interesu, je treba pojem družbe v javnem interesu jasno opredeliti.
Considering the implications for companies of being regarded as public interest entities, the notion of public interest entity has to be clearly defined.
ČLEN 38, ODSTAVEK 1
ARTICLE 38, PARAGRAPH 1
Države članice zagotovijo, da revizijska podjetja, ki izvajajo obvezno revizijo/obvezne revizije družb v javnem interesu, na svoji spletni strani objavijo letno poročilo o preglednosti, ki vsebuje vsaj:
Member States shall ensure that audit firms that carry out statutory audit(s) of public interest entities publish on their website an annual transparency report that includes at least the following :
Države članice zagotovijo, da zakoniti revizorji ali revizijska podjetja, ki izvajajo obvezno revizijo/obvezne revizije družb v javnem interesu, na svoji spletni strani objavijo, v treh mesecih po koncu vsakega finančnega leta, letno poročilo o preglednosti, ki vsebuje vsaj:
Member States shall ensure that statutory auditors or audit firms that carry out statutory audit(s) of public interest entities publish on their website , within three months of the end of each financial year, an annual transparency report that includes at least the following:
ČLEN 38, ODSTAVEK 1, TOČKA (C)
ARTICLE 38, PARAGRAPH 1, POINT (C)
(c) izjavo o upravni strukturi revizijskega podjetja;
(c) a statement on the governance structure of the audit firm;
(c) opis upravne strukture revizijskega podjetja;
(c) a description of the governance structure of the audit firm;
Opis bolje opredeljuje vrsto zahtevanih podatkov.
Description defines better which kind of information is required.
ČLEN 38, ODSTAVEK 1, TOČKA (E)
ARTICLE 38, PARAGRAPH 1, POINT (E)
(e) navedbo, kdaj je bilo opravljeno zadnje preverjanje kakovosti;
(e) an indication of when the last quality assurance review took place;
(e) navedbo, kdaj je bilo opravljeno zadnje preverjanje kakovosti iz člena 29 ;
(e) an indication of when the last quality assurance review referred to in Article 29 took place;
ČLEN 38, ODSTAVEK 1, PODODSTAVEK 2 (novo)
ARTICLE 38, PARAGRAPH 1, SUBPARAGRAPH 2 (new)
V izrednih okoliščinah lahko države članice razveljavijo zahteve iz točke (f) do mere, potrebne za ublažitev neizbežne in pomembne grožnje osebni varnosti katere koli osebe.
Member States may in exceptional circumstances disapply the requirement in point (f) to the extent necessary to mitigate an imminent and significant threat to the personal security of any person.
ČLEN 38, ODSTAVEK 2
ARTICLE 38, PARAGRAPH 2
Poročilo o preglednosti podpisuje revizijsko podjetje.
The transparency report shall be signed by the audit firm.
To je mogoče storiti z elektronskim podpisom v skladu s členom 2 (2) Direktive 1999/93/ES Evropskega parlamenta in Sveta.
This can be done by means of an electronic signature within the meaning of Article 2 (2) of Directive 1999/93/EC of the European Parliament and of the Council.
Poročilo o preglednosti podpisuje zakoniti revizor ali revizijsko podjetje , odvisno od primera .
The transparency report shall be signed by the statutory auditor or audit firm , as the case may be .
To je na primer mogoče storiti z elektronskim podpisom v skladu s členom 2 (1) Direktive 1999/93/ES Evropskega parlamenta in Sveta.
This can for example be done by means of an electronic signature within the meaning of Article 2 (1) of Directive 1999/93/EC of the European Parliament and of the Council.
ČLEN 39
ARTICLE 39
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.
Public interest entities shall have an audit committee .
Države članice določijo, ali revizijsko komisijo sestavljajo neizvršilni člani upravnega telesa in/ ali člani nadzornega telesa revidirane družbe in/ali člani, ki jih imenuje skupščina delničarjev revidirane družbe.
Member States shall determine whether the audit committee is to be composed of non-executive members of the administrative body and/ or members of the supervisory body of the audited entity and/or of members that are appointed by the general meeting of shareholders of the audited entity.
Vsaj en član notranje revizijske komisije mora biti neodvisen in mora razpolagati z ustreznimi znanji s področja računovodstva in/ali revizije.
At least one member of the audit committee shall be independent and shall have competence in accounting and/or auditing.
Države članice lahko omogočijo, da lahko v družbah v javnem interesu, ki izpolnjujejo merila iz člena 2(1)(f) Direktive 2003/71/ES, funkcije, dodeljene notranji revizijski komisiji izvaja upravno ali nadzorno telo kot celota; pri čemer predsednik takšnega telesa, če je izvršni član, ni predsednik notranje revizijske komisije.
Member States may allow that in public interest entities which meet the criteria of Article 2(1)(f) of Directive 2003/71/EC, the functions assigned to the audit committee may be performed by the administrative or supervisory body as a whole, provided at least that when the chairman of such body is an executive member, he or she is not the chairman of the audit committee.
Notranja revizijska komisija med drugim:
The audit committee shall inter alia:
Brez poseganja v odgovornost članov upravnega, poslovodskega ali nadzornega telesa ali drugih članov, ki jih imenuje skupščina delničarjev revidirane družbe, notranja revizijska komisija med drugim:
Without prejudice to the responsibility of the members of the administrative, management or supervisory body, or of other members that are appointed by the general meeting of shareholders of the audited entity, the audit committee shall inter alia:
(a) spremlja postopek poročanja o finančnem položaju;
(a) monitor the financial reporting process;
(b) spremlja učinkovitost notranje kontrole družbe, po potrebi notranjo revizijo in sisteme za obvladovanje tveganj;
(b) monitor the effectiveness of the company’s internal control, internal audit where applicable, and risk management systems;
(c) nadzira obvezno revizijo letnih in konsolidiranih računovodskih izkazov;
(c) oversee the statutory audit of the annual and consolidated accounts;
(c) nadzira obvezno revizijo letnih in konsolidiranih računovodskih izkazov;
(c) monitor the statutory audit of the annual and consolidated accounts;
(d) pregleduje in spremlja neodvisnost zakonitega revizorja ali revizijskega podjetja in še zlasti zagotavljanje dodatnih storitev revidirani družbi ;
(d) review and monitor the independence of the statutory auditor or audit firm and in particular the provision of additional services to the audited entity ;
(d) pregleduje in spremlja neodvisnost zakonitega revizorja ali revizijskega podjetja in še zlasti zagotavljanje dodatnih storitev revidirani družbi .
(d) review and monitor the independence of the statutory auditor or audit firm and in particular the provision of additional services to the audited entity .
(e) opravlja funkcijo, določeno v členu 43.
(e) perform the function set out in article 43.
Zakoniti revizor ali revizijsko podjetje mora poročati notranji revizijski komisiji o ključnih zadevah, ki jih je pokazala obvezna revizija, še zlasti o možnih šibkih točkah notranjega nadzora v zvezi s postopkom poročanja o finančnem položaju, in pomaga notranji revizijski komisiji pri izpolnjevanju nalog .
The statutory auditor or audit firm must report to the audit committee on key matters arising from the statutory audit, in particular on material weaknesses in internal control in relation to the financial reporting process, and shall assist the audit committee in fulfilling its tasks.
Predlog upravnega telesa ali nadzornega odbora v družbah v javnem interesu za imenovanje zakonitega revizorja temelji na priporočilu notranje revizijske komisije.
The proposal of the administrative body or supervisory board in public interest entities for the appointment of a statutory auditor or audit firm shall be based on a recommendation made by the audit committee.
Zakoniti revizor ali revizijsko podjetje mora obveščati revizijsko komisijo o ključnih zadevah v zvezi z obvezno revizijo, še posebej o bistvenih pomanjkljivosti v interni kontroli poročanja o finančnem položaju.
The statutory auditor or audit firm must report to the audit committee on key matters arising from the statutory audit, in particular on material weaknesses in internal control in relation to the financial reporting process.
Določbe iz odstavkov1 do 4 tega člena se ne uporabljajo za organe javnega interesa, ki imajo telo, podobno revizijski komisiji, ki je bilo ustanovljeno in deluje v skladu z določbami, veljavnimi v državi članici, kjer je organ, ki ga je treba revidirati, registiran.
The provisions laid down in paragraphs 1 to 4 of this Article shall not apply to public interest entities that have a body similar to an audit committee, established and functioning according to provisions in place in the Member State where the entity to be audited is registered.
Države članice lahko iz obveznosti, da imajo revizijsko komisijo, izvzamejo:
Member States may exempt from the obligation to have an audit committee: