natgillin/translations-raw huggingface dataset:
Na podlagi tega so ta podjetja zajeta z uredbo o mednarodnih računovodskih standardih in zato morajo pripraviti konsolidirane računovodske izkaze v skladu z mednarodnimi standardi finančnega poročanja.
As a consequence these companies are scoped in the IAS Regulation and have to prepare their consolidated financial statements in accordance with IFRS.
Predlog Komisije je del drugega paketa za zmanjšanje upravne obremenitve
The Commission's proposal forms part of the second fast track package for the reduction of administrative burden
Glej delovni dokument Komisije z naslovom „Zmanjševanje upravnih obremenitev v Evropski uniji, poročilo o napredku za leto 2007 in napoved za leto 2008“ - SEC(2008)0035 . , ki vključuje zakonodajne ukrepe na področjih prava družb, računovodstva in revidiranja, katerih namen je kratkoročno poenostaviti poslovno okolje za evropske družbe.
See Commission working document "Reducing administrative burdens in the European Union 2007 progress report and 2008 outlook" - SEC(2008)0035 . which includes legislative measures in the areas of company law, accounting and auditing aiming at simplifying the business environment for European companies in a short term perspective.
Predlagani so naslednji predlogi sprememb k četrti in sedmi direktivi o pravu družb:
The following amendments to the 4 th and the 7 th Company Law Directives are proposed:
– Odprava zahteve za razkritje ustanovitvenih stroškov
– Removal of disclosure requirement for formation expenses
Ustanovitveni stroški se v nekaterih okoliščinah lahko obravnavajo kot sredstva v bilanci.
Formation expenses can under some circumstances be treated as an asset in the balance sheet.
V tem primeru člen 34(2) četrte direktive o pravu družb določa, da morajo biti ti „ustanovitveni stroški“ obrazloženi v pojasnilih k računovodskim izkazom.
If this is the case, Article 34(2) of the 4 th Company Law Directive requires that these “formation expenses” are explained in the notes to the accounts.
Mala podjetja so lahko izvzeta iz te zahteve za razkritje v skladu s členom 44(2) iste direktive.
Small companies can be exempted from this disclosure requirement in accordance with Article 44(2) of the same Directive.
V skladu s tem Komisija predlaga, da se v členu 44(2) četrte direktive o pravu družb dodajo srednje velika podjetja v okviru člena 44(2) te direktive in tako razširi diskrecijska pravica držav članic, da ta podjetja razrešijo obveze, določene v členu 34(2).
The Commission suggests adding in Article 44(2) of the 4 th Company Law Directive medium sized companies within the context of Article 44(2) of this Directive and extending so the discretion of Member States to relieve these companies from the obligation imposed by Article 34(2).
– Sprememba sedme direktive o pravu družb za pojasnitev razmerja med njenimi pravili konsolidacije in pravili mednarodnih standardov računovodskega poročanja
– Amendment to the 7 th Company Law Directive in order to clarify the relationship of its consolidation rules with the rules of International Financial Reporting Standards
Komisija predlaga, da se v členu 13 sedme direktive o pravu družb doda nov odstavek 2a, s katerim bi nadrejeno podjetje, ki ga ureja njegovo nacionalno pravo, izvzeli iz obveznosti za pripravo konsolidiranih računovodskih izkazov in konsolidiranega letnega poročila, če ima to nadrejeno podjetje le podrejena podjetja, ki se posamično ali kot celota štejejo za nepomembna (za namene člena 16(3)).
The Commission proposes to add in Article 13 of the 7 th Company Law Directive a new paragraph 2a which would exempt any parent undertaking governed by its national law from the obligation to draw up consolidated accounts and consolidated annual report if this parent undertaking has only subsidiary undertakings considered as not material (for the purposes of Article 16(3)), both individually and as a whole.
Stališče poročevalke
The rapporteur's view
Poročevalka podpira Komisijo pri njenih prizadevanjih, da bi zmanjšala upravno breme v povezavi z nekaterimi zahtevami za razkritje za srednje velika podjetja in obveznostjo priprave konsolidiranih računovodskih izkazov.
The rapporteur supports the Commission in its aim of reducing administrative burden as regards certain disclosure requirements for medium-sized companies and obligation to draw up consolidated accounts.
Za mala in srednje velika podjetja pogosto veljajo enaka pravila kot za večje družbe, vendar so njihove posebne računovodske potrebe le redko ocenjene, obširna pravila o poročanju pa povzročajo stroškovno obremenitev in lahko ovirajo učinkovito uporabo kapitala za proizvodne namene.
Small and medium-sized companies are often subject to the same rules as larger companies, but their specific accounting needs have rarely been assessed and extensive reporting rules create a cost burden and can hinder efficient use of capital for productive purposes.
Na področju računovodstva in revidiranja je cilj povečanja kakovosti računovodskih izkazov družb z omejeno odgovornostjo in preglednosti nadvse pomemben.
In the area of accounting and auditing the objective of raising the quality of accounts of limited liability companies and of increasing transparency is of paramount importance.
Po drugi strani pa so vse večje zahteve za družbe zlasti obremenjujoče za mala in srednje velika podjetja.
On the other hand the increasing obligations on companies are often particularly burdensome for small and medium-sized companies.
Poročevalka podpira splošni pristop Komisije, da predlaga ciljno usmerjene spremembe direktiv o računovodstvu, da bi kratkoročno dosegli zmanjšanje bremena za srednje velika podjetja.
The rapporteur supports the general approach of the Commission to propose targeted changes to the Accounting Directives in order to achieve reduction of burden for medium sized companies on a short term perspective.
Te spremembe pa seveda ne smejo povzročiti manjše preglednosti in bistvene izgube informacij za uporabnike računovodskih izkazov.
These changes, however, should not lead to less transparency and to a significant loss information for the users of accounts.
Poročevalka v celoti podpira predlog Komisije o odpravi zahteve za razkritje ustanovitvenih stroškov (predlog spremembe k členu 44(2) četrte direktive o pravu družb).
The rapporteur fully supports the Commission proposal as regards the proposed removal of disclosure requirements for formation expenses (amendment to Article 44(2) of the 4 th Company Law Directive).
Razširitev obsega oprostitev za mala podjetja, ki jih že v veliki meri uporabljajo v večini držav članic, tudi na srednje velika podjetja, bi vodilo k zmanjšanju obremenitve teh družb glede poročanja.
Extending the scope of the exemptions for small companies, which are already widely used by most of the Member States, also for medium sized companies, would lead to a reduction of reporting burden for these companies.
Glede predlaganih sprememb sedme direktive o pravu družb se poročevalka strinja s Komisijo, da razmerje med uredbo o mednarodnih računovodskih standardih in sedmo direktivo o pravu družb ni jasno, kadar nadrejena podjetja nimajo pomembnih podrejenih podjetij.
As regards the proposed amendment to the 7 th Company Law Directive, the rapporteur agrees with the Commission`s view that the relationship between the IAS Regulation and the 7 th Company Law Directive is not clear in cases where parent companies have no material subsidiaries.
Odprto vprašanje je, ali bi takšno nadrejeno podjetje zajemala uredba o MRS in bi zato moralo pripraviti računovodske izkaze v skladu z MSRP ali ne.
The problematic issue is whether such a parent company would fall under the IAS Regulation – and therefore have to prepare IFRS accounts – or not.
Zahtevo za pripravo konsolidiranih računovodskih izkazov, kadar ima nadrejeno podjetje le nepomembna podrejena podjetja, je treba šteti za pretirano.
It has to be considered as excessive to require the preparation of consolidated accounts in the situation where a parent company has only immaterial subsidiaries.
Nerazumno je zahtevati poseben sklop računovodskih izkazov, ker bi bili konsolidirani računovodski izkazi v tem primeru skoraj enaki posamičnim računovodskim izkazom (za katere ne velja nujno ureditev MSRP na podlagi uredbe o MRS).
It is unreasonable to require a separate set of accounts as the consolidated accounts would be - in this scenario - quasi identical to the individual accounts (which do not fall mandatorily into the IFRS regime following the IAS regulation).
Glede zahtev za razkritje razdelitve prometa po dejavnosti in geografskih trgih za mala in srednje velika podjetja je poročevalka pri predlogih spremembe 1 in 3 upoštevala podvajanje v predlogu Komisije, saj člen 45(2) četrte direktive že vsebuje oprostitev za srednje velika podjetja.
As regards disclosure requirements for breakdown of turnover into activity and geographical markets, the rapporteur's amendments 1 and 3 take into account, that there is a duplicity in the Commission's proposal, as Article 45(2) of the 4th Directive already contains an exemption for medium-sized companies.
Da bi pospešili poenostavitev in uskladitev prava družb in še posebej računovodskih pravil na notranjem trgu, bi si morala Evropska komisija še naprej prizadevati za pregled četrte in sedme direktive o pravu družb ter bi morala pred koncem leta 2009 oblikovati evropski enotni računovodski okvir, v katerega bi bili vključeni tisti, ki morda niso zajeti v tej direktivi.
With a view to stimulate simplification and harmonisation of company law and in particular accounting rules within the internal market, the European Commission should continue its efforts on reviewing the 4th and 7th Company law directive and should present a European and uniform accountancy framework, including those which now may be excluded from the scope of this directive, before the end of 2009.
Skupni standard bi zmanjšal upravno breme za mala in srednje velika podjetja in povečal preglednost za vse zainteresirane strani.
A uniform standard will reduce the administrative burden for SMEs and will increase the transparency for all relevant stakeholders.
Poenostavitev naj bi v veliki meri spodbudila tudi strukturirana uvedba razširljivega jezika za poslovno poročanje (XBRL) na evropski ravni
Simplification should also be very much stimulated by a European and structured introduction of XBRL
Razširljiv jezik za poslovno poročanje (eXtensible Business Reporting Language). .
Extensible Business Reporting Language. .
o predlogu Direktive Evropskega parlamenta in Sveta o spremembi direktiv Sveta 78/660/EGS in 83/349/EGS, kar zadeva nekatere zahteve za razkritje za srednje velika podjetja in obveznost priprave konsolidiranih računovodskih izkazov
on the proposal for a directive of the European Parliament and of the Council amending Council Directives 78/660/EEC and 83/349/EEC as regards certain disclosure requirements for medium-sized companies and obligation to draw up consolidated account
Pripravljavec mnenja popolnoma podpira pobudo za zmanjšanje upravne obremenitve za srednje velika podjetja (SVP) in lahko podpre naslednje predloge, ki jih je podala Evropska komisija kot del drugega paketa hitrih ukrepov za zmanjšanje upravne obremenitve
Your draftsman fully supports the initiative to reduce the administrative burden for medium sized enterprises (MSE) and can subscribe to the following proposals made by the European Commission as a part of the second fast track package
Glej delovni dokument Komisije z naslovom Zmanjševanje upravnih obremenitev v Evropski uniji – Poročilo o napredku 2007 in napovedi za leto 2008 ( COM(2008)0035 ). :
See Commission working document "Reducing administrative burdens in the European Union 2007 progress report and 2008 outlook" - SEC(2008)35. :
- Srednja podjetja se oprosti obveznosti navajanja ustanovitvenih stroškov kot sredstev v prilogi k računovodskim izkazom (to so stroški, povezani z ustanovitvijo podjetja, kot so registracijska pristojbina ali stroški za pravno pomoč).
- To exempt MSE form disclosing in the notes to the accounts the Formation Costs as an asset (those are costs, related to the creation of a company such as registration fees or legal assistance costs).
- Srednja podjetja se oprosti obveznosti razkritja razdelitve prometa po dejavnosti in geografskih trgih.
- To exempt MSE from disclosing the breakdown of turnover into activity and geographical markets.
- Pojasnijo se medsebojno delovanje in razmerja med določbami MRS (MSRP) in sedmo direktivo o pravu družb, da se zagotovi gotovost, da se lahko matična družba, ki ima le nepomembne podružnice, oprosti obveznosti priprave konsolidiranih računovodskih izkazov.
- To clarify the interactions and relationship between IAS (IFRS) regulations and the 7 th Company Law Directive in order to provide certainty that a parent company that has only immaterial subsidiaries can be exempted form drawing up consolidated accounts.
Evropska komisija izjavlja, da je njen cilj poenostaviti poslovno okolje in zagotoviti podjetjem možnost prerazporeditve tako sproščenih sredstev v bolj produktivne dejavnosti, kar pripravljavec mnenja podpira.
The European Commission states that its aim is to simplify the business environment and to provide the enterprises with the possibility to reallocate the resources freed into more productive activities, which is favoured by your Draftsman.
Poleg tega pripravljavec mnenja poziva Komisijo, naj ne pristane na spremembe datuma prenosa direktive, ker je njen predlog tako omejen.
Furthermore since the Commission proposal is so limited your draftsman urges the Commission to resist changes to the transposition date.
Pripravljavec mnenja tudi meni, da predlog Komisije ni dovolj prodoren, nenazadnje glede na temeljni časovni načrt Komisije za zmanjšanje upravne obremenitve in splošno spodbujanje ustanavljanja novih podjetij.
Moreover, your draftsman considers that the Commission's proposal lack sufficient ambition not least in respect of the grand Commission agenda for reducing administrative burdens and generally stimulating the starting up of new businesses.
V takšnih okoliščinah želi pripravljavec mnenja še enkrat poudariti pomen majhnih in srednje velikih podjetij za evropsko gospodarstvo in še zlasti za zaposlovanje (97 % vseh podjetij je MSP) ter pozvati Komisijo, naj se dosledno drži svojega časovnega načrta in Evropskemu parlamentu in Svetu posreduje še prodornejše predloge.
Against that background, your draftsman would like to stress one more time the importance of the small and medium sized enterprises for the European economy and particularly for the employment (about 97% of all companies are SMEs) and to call on the Commission to stick close to its agenda and to provide the European Parliament and the Council with much more ambitious proposals.
Člen 1 - točka 1
Article 1 - point 1
Direktiva 78/660EGS
Directive 78/660EEC
Člen 44 – odstavek 1 a
Article 44 - paragraph 1 a
Zahteve za razkrijte za srednja podjetja in obveznost za sestavo konsolidiranih računovodskih izkazov
Disclosure requirements for medium-sized companies and obligation to draw up consolidated accounts
o evropskem akcijskem načrtu za poklicno mobilnost (2007-2010)
on the European Job Mobility Action Plan(2007-2010)
MNENJE Odbora za pravice žensk in enakost spolov ...................................20
OPINION of the Committee on Women's Rights and Gender Equality ...21
MNENJE Odbora za peticije ..........................................................................................23
OPINION of the Committee on Petitions ...............................................................24
o evropskem akcijskem načrtu za poklicno mobilnost (2007-2010)
on the European Job Mobility Action Plan (2007-2010)
– ob upoštevanju Pogodbe o ustanovitvi Evropske skupnosti in zlasti njenih členov 18, 136, 145, 149 in 150,
– having regard to the Treaty establishing the European Community, and in particular Articles 18, 136, 145, 149 and 150 thereof,
– ob upoštevanju sporočila Komisije z dne 6. decembra 2007 z naslovom "Mobilnost, instrument za nova in boljša delovna mesta: Evropski akcijski načrt za poklicno mobilnost (2007–2010)" ( KOM(2007)0773 ),
– having regard to the Commission communication of 6 December 2007 entitled 'Mobility, an instrument for more and better jobs: the European Job Mobility Action Plan (2007-2010))' ( COM(2007)0773 ),
– ob upoštevanju Direktive Evropskega parlamenta in Sveta 2005/36/ES z dne 7. septembra 2005 o priznavanju poklicnih kvalifikacij
– having regard to Directive 2005/36/EC of the European Parliament and of the Council of 7 September 2005 on the recognition of professional qualifications
– ob upoštevanju Direktive Evropskega parlamenta in Sveta 2004/38/ES z dne 29. aprila 2004 o pravici državljanov Unije in njihovih družinskih članov do prostega gibanja in prebivanja na ozemlju držav članic
– having regard to Directive 2004/38/EC of the European Parliament and of the Council of 29 April 2004 on the right of citizens of the Union and their family members to move and reside freely within the territory of the Member States
UL L 158, 30.4.2004, str.
OJ L 158, 30.4.2004, 77. ,
– ob upoštevanju Uredbe Sveta (EGS) št. 1408/71 z dne 14. junija 1971 o uporabi sistemov socialne varnosti za zaposlene osebe in njihove družinske člane, ki se gibljejo v Skupnosti
– having regard to Regulation (EEC) No 1408/71 of 14 June 1971 on the application of social security schemes to employed persons, to self-employed persons and to members of their families moving within the Community
– ob upoštevanju Uredbe Sveta (EGS) št. 574/72 o določitvi postopka za izvajanje Uredbe (EGS) št. 1408/71 o uporabi sistemov socialne varnosti za zaposlene osebe, samozaposlene in njihove družinske člane, ki se gibljejo v Skupnosti
– having regard to Council Regulation (EEC) No 574/72 laying down the procedure for implementing Regulation (EEC) No 1408/71 on the application of social security schemes to employed persons, to self-employed persons and to members of their families moving within the Community
UL L 74, 27.03.72, str.
OJ L 74, 27.3.1972, p.
1. , kot je bila nazadnje spremenjena z uredbo (ES) št. 311/2007 z dne 19. marca 2007,
1. , as last amended by Regulation (ΕC) No 311/2007 of 19 March 2007,
– ob upoštevanju sporočila Komisije z dne 27. junija 2007 z naslovom "Oblikovanje skupnih načel prožne varnosti: nova in boljša delovna mesta v povezavi s prožnostjo in varnostjo" ( KOM(2007)0359 ),
– having regard to the Commission communication of 27 June 2007 entitled 'Towards common principles of flexicurity: more and better jobs through flexibility and security' ( COM(2007)0359 ),
– ob upoštevanju končnega poročila z dne 25. januarja 2007 o izvajanju Akcijskega načrta Komisije za usposobljenost in mobilnost ( KOM(2007)0024 ),
– having regard to the final report of 25 January 2007 on the implementation of the Commission's action plan for skills and mobility ( COM(2007)0024 ),
– ob upoštevanju sporočila Komisije z dne 13. februarja 2002 o akcijskem načrtu za usposobljenost in mobilnost ( KOM(2002)0072 ),
– having regard to the Commission communication of 13 February 2002 on the action plan for skills and mobility ( COM(2002)0072 ),
– ob upoštevanju ekonomske študije Organizacije za gospodarsko sodelovanje in razvoj iz leta 2007, zlasti njenega osmega poglavja o odpravi ovir za geografsko mobilnost delavcev,
– having regard to the OECD's economic study of 2007, and in particular chapter 8 thereof on removing obstacles to the geographical mobility of the workforce,
– ob upoštevanju predloga Komisije za priporočilo Sveta o mobilnosti mladih prostovoljcev v Evropi ( KOM(2008)0424 ),
– having regard to the Commission proposal for a Council Recommendation on the mobility of young volunteers across Europe ( COM(2008)0424 ),
– ob upoštevanju vodiča EURES za obdobje 2007–2010 (smernice EURES), sprejetega junija 2006,
– having regard to the EURES Guideline for 2007-2010 adopted in June 2006,
– ob upoštevanju poročila Komisije z dne 16. marca 2007 o dejavnostih EURES-a za obdobje 2004–2005 z naslovom "K enotnemu evropskemu trgu dela: prispevek EURES-a" ( KOM(2007)0116 ),
– having regard to the EURES activity report for 2004-2005 presented by the Commission on 16 March 2007 under the title 'Towards a single European labour market: the contribution of EURES' ( COM(2007)0116 ),
– ob upoštevanju svoje resolucije z dne 5. septembra 2007, sprejete po predložitvi vprašanja za ustni odgovor B6-0136/2007 o poročilu o dejavnostih mreže EURES 2004–2005 z naslovom "K skupnemu evropskemu trgu dela"
– having regard to its resolution of 5 September 2007, adopted following oral question B6‑0136/2007 on the EURES activity report for 2004-2005 entitled 'Towards a single European labour market'
– ob upoštevanju resolucije Sveta in predstavnikov vlad držav članic, ki so se sestali na zasedanju Sveta 14. decembra 2004, o akcijskem načrtu za mobilnost
– having regard to the resolution of the Council and of the representatives of the governments of the Member States, meeting within the Council of 14 December 2004 concerning an action plan for mobility
UL C 371, 23.12.2000, str.
OJ C 371, 23.12.2000, p.
– ob upoštevanju sporočila Komisije z dne 2. julija 2008 z naslovom "Prenovljena socialna agenda: priložnosti, dostopnost in solidarnost v Evropi 21. stoletja" ( KOM(2002)0072 ),
– having regard to the Commission communication of 2 July 2008 entitled 'Renewed Social Agenda: opportunities, access and solidarity in 21st century Europe' ( COM(2008)0412 ),
– ob upoštevanju raziskave Eurobarometra iz leta 2006, ki je pokazala, da evropski državljani menijo, da je mobilnost vse večjega pomena,
– having regard to the Eurobarometer survey of 2006 according to which the citizens of Europe regard mobility as being of growing importance,
– ob upoštevanju poročila Odbora za zaposlovanje in socialne zadeve in mnenj Odbora za kulturo in izobraževanje, Odbora za pravice žensk in enakost spolov ter Odbora za peticije (A6-0000/2008),
– having regard to the report of the Committee on Employment and Social Affairs and the opinions of the Committee on Culture and Education, the Committee on Women's Rights and Gender Equality and the Committee on Petitions ( A6-0463/2008 ),
A. ker pravica do prostega gibanja in pravica do bivanja izhajata iz členov 18 in 43 Pogodbe o ES ter členov 149 in 150 o izobraževanju in usposabljanju,
A. whereas freedom of movement and freedom of establishment are rights laid down in Articles 18 and 43 of the EC Treaty and in Articles 149 and 150 on education and training,
B. ker je mobilnost delavcev ključno orodje za doseganje ciljev lizbonske strategije, vendar je v EU še vedno majhna, tudi med ženskami,
B. whereas worker mobility is a key instrument for the achievement of the Lisbon Strategy objectives but still remains low in the EU, even among women,
C. ker je mobilnost z varnostjo delavcev na ravni EU ena temeljnih pravic, ki za državljane Unije izhaja iz Pogodbe, in je eden temeljnih kamnov evropskega socialnega modela, kot tudi eden glavnih načinov doseganja ciljev lizbonske strategije,
C. whereas the EU-wide mobility with security for workers is one of the fundamental rights of Union citizens under the Treaty, as well as one of the basic pillars of the European social model, and is also one of the principal means of attaining the objectives of the Lisbon Strategy,
D. ker je treba po potrebi prilagoditi zakonodajo Skupnosti o usklajevanju in izvajanju sistemov socialne varnosti, da bodo v njej izražene nove oblike mobilnosti, ter da se zagotovi, da delavci migranti v EU ne bodo soočeni z izgubo socialne varnosti,
D. whereas Community legislation on the coordination and implementation of social security schemes should, if necessary, be adapted to reflect new forms of mobility and to ensure that EU migrant workers do not face a loss of social security protection,
E. ker približno 2 % delovno sposobnih državljanov trenutno prebiva in dela v državi članici, ki ni njihova matična država, približno 48 % vseh migrantov v EU pa so ženske,
E. whereas about 2% of citizens of working age currently live and work in a Member State other than their own and whereas some 48% of all EU migrants are women,