natgillin/translations-raw huggingface dataset:
poudarja, da mednarodni standardi računovodskega poročanja upoštevajo načelo visoke kakovosti; je prepričan, da bi morali zakonodajalci s svojimi mednarodnimi partnerji ohraniti aktiven dialog o uporabi in doslednem izvajanju mednarodnih standardov računovodskega poročanja ter spodbujati sodelovanje in izmenjavo informacij;
Points out that IFRS is a high-quality principle-based standards; believes that regulators should maintain an active dialogue with their international counterparts regarding application and consistent enforcement of IFRS and enhance cooperation and information sharing;
pozdravlja odločitev Komisije, da zaprosi Odbor evropskih zakonodajalcev za vrednostne papirje za tehnični nasvet v zvezi z ustreznim mehanizmom za določanje enakovrednih splošnih računovodskih načel tretjih držav in/ali ustreznih pogojev za medsebojno priznavanje računovodskih standardov; poziva Komisijo, da Odboru evropskih zakonodajalcev za vrednostne papirje razširi mandat, tako da bo ta vključeval tehnično svetovanje o ustreznih pogojih za priznavanje medsebojnih standardov;
Welcomes the Commission's decision to ask the CESR to provide technical advice on a suitable mechanism on determining the equivalence of third-country GAAP and/or appropriate conditions for the mutual recognition of accounting standards; asks the Commission to extend the mandate to the CESR in order to incorporate technical advice on the appropriate conditions for the recognition of mutual standards;
pozdravlja pomoč Odbora evropskih zakonodajalcev za vrednostne papirje organom EU in nacionalnim organom, da bi se zagotovila enotna ocena enakovrednosti splošnih računovodskih načel posamezne države;
Welcomes the CESR assistance to the EU and national authorities in order to ensure consistency of assessment of equivalence with respect to individual countries' GAAP;
ugotavlja, da mednarodni standardi računovodskega poročanja, ki jih je podprla Uprava za mednarodne računovodske standarde, nudijo trdno podlago zakonodajalcem pri približevanju računovodskih standardov v svetovnem merilu; meni, da bi globalno sprejeti računovodski standardi izboljšali preglednost in primerljivost finančnih izkazov ter tako prinesli bistvene koristi podjetjem in vlagateljem;
Notes that IASB-endorsed IFRS makes a solid base for the regulators to work on convergence of accounting standards globally; takes the view that use of worldwide-accepted accounting standards would improve transparency and comparability of financial statements, thus bringing substantial benefits to the companies as well as investors;
je prepričan, da približevanje računovodskih standardov ne bi smelo potekati nepremišljeno, temveč da bi bilo treba z Upravo za mednarodne računovodske standarde pravočasno, kadar je to potrebno, podpisati okvirni sporazum o odpravi razlik; poudarja, da nedosledno spreminjanje mednarodnih standardov računovodskega poročanja, ki jih je sprejela EU, povzroča znatne stroške in intelektualna vlaganja v podjetjih, ki kotirajo na borzah v EU, zlasti malim in srednje velikim podjetjem ter povzroča zmedo med vlagatelji na finančnih trgih EU;
Believes that convergence of accounting standards should not be pursued in a hasty manner but should be carried out by signing in due time when necessary a framework agreement with IASB on eliminating differences; stresses that inconsistent modification of the EU-adopted IFRS gives rise to considerable costs and intellectual investment for EU-listed companies, especially for small and medium-sized companies and leads to confusion among investors on EU financial markets;
poziva Komisijo, naj zagotovi, da se s podaljšanjem odstopanja glede uporabe mednarodnih standardov računovodskega poročanja do leta 2011 za izdajatelje iz tretjih držav ne bo povzročilo zamud pri uveljavljenih postopkih ugotavljanja enakovrednosti, če je že bil določen zgodnejši datum za začetek;
Calls on the Commission to ensure that the extension of the derogation for third-country issuers to use IFRS by 2011 does not allow current established equivalence procedures to be delayed, if an earlier commencement date has already been specified;
poziva Komisijo, naj se v zgodnji fazi posvetuje s predstavniki gospodarstva in nosilci odločitev o približevanju računovodskih standardov ter analizira, ali je EU v zadostni meri zastopana v Upravi za mednarodne računovodske standarde;
Asks the Commission to consult industry representatives and policymakers on convergence of accounting standards at an early stage and to analyse whether the EU is sufficiently represented in the IASB;
predlaga naslednje spremembe:
Proposes the following modifications:
(3) Za zagotovitev, da se enakovrednost računovodskih standardov tretje države ugotovi v vseh primerih, ki so povezani s trgi Skupnosti, mora Komisija oceniti enakovrednost računovodskih standardov tretje države na zahtevo pristojnega organa države članice ali pristojnega organa za računovodske standarde ali nadzor trga tretje države ali na lastno pobudo.
(3) In order to ensure that a determination of the equivalence of third country accounting standards is made in all cases that are relevant to Community markets, the Commission should assess the equivalence of third country accounting standards either upon a request from the competent authority of a Member State or an authority responsible for accounting standards or market supervision of a third country, or on its own initiative.
Komisija se bo o oceni enakovrednosti zadevnih računovodskih standardov najprej posvetovala z Odborom evropskih zakonodajalcev za vrednostne papirje.
The Commission will first consult the Committee of the European Securities Regulators (CESR) with regard to the assessment of equivalence of the accounting standards in question.
Poleg tega bo Komisija aktivno spremljala stalni napredek pri prizadevanjih zadevnih organov tretjih držav za odpravo vsakršne zahteve, da morajo izdajatelji Skupnosti, ki vstopajo na finančne trge tretje države, uskladiti računovodske izkaze, pripravljene na podlagi mednarodnih standardov računovodskega poročanja, kot jih je sprejela EU.
In addition, the Commission will actively monitor ongoing progress in the work by the relevant third-country authorities to eliminate any requirement for Community issuers accessing the financial markets of a third country to reconcile financial statements prepared using IFRS as adopted by the EU.
Odločitev Komisije mora v vseh primerih vključevati pravico izdajateljev EU, da v kateri koli tretji državi uporabljajo mednarodne standarde računovodskega poročanja, kot jih je sprejela EU.
The decision of the Commission will have to imply in all cases the right for EU issuers to use in any third-country IFRS as adopted in the EU.
Uvodna izjava 3 a
Recital 3 a
Splošno sprejeta računovodska načela tretje države se lahko obravnavajo kot enakovredna mednarodnim standardom računovodskega poročanja , kot jih je sprejela EU, če računovodski izkazi, ki so v skladu s splošno sprejetimi računovodskimi načeli zadevne tretje države, vlagateljem omogočajo podobno oceno sredstev in obveznosti, finančnega položaja, dobičkov in izgub ter perspektiv izdajatelja kot računovodski izkazi, ki so v skladu z mednarodnimi standardi računovodskega poročanja, rezultat tega pa je, da obstaja verjetnost, da vlagatelji sprejmejo enake odločitve glede pridobivanja, ohranitve ali odprodaje vrednostnih papirjev izdajatelja.
The Generally Accepted Accounting Principles of a third country may be considered equivalent to IFRS as adopted by the EU if the financial statements drawn up in accordance with Generally Accepted Accounting Principles of the third country concerned enable investors to make a similar assessment of the assets and liabilities, financial position, profit and losses and prospects of the issuer as financial statements drawn up in accordance with IFRS, with the result that investors are likely to make the same decisions about the acquisition, retention or disposal of securities of an issuer.
Pogoji za sprejetje računovodskih standardov tretje države za omejeno časovno obdobje
Conditions for the acceptance of third-country accounting standards for a limited period
Izdajatelji iz tretjih držav lahko uporabljajo računovodske izkaze, pripravljene v skladu z računovodskimi standardi tretje države, da bi izpolnili obveznosti v skladu z Direktivo 2004/109/ES in, z odstopanjem od člena 35(5) Uredbe (ES) št. 809/2004, zagotovili pretekle finančne informacije v skladu s to uredbo za obdobje, ki se začne kadar koli po 31. decembru 2008 in konča najpozneje 31. decembra 2011, v naslednjih primerih:
Third country issuers may be permitted to use financial statements drawn up in accordance with the accounting standards of a third country in order to comply with obligations under Directive 2004/109/EC and, by derogation from Article 35(5) of Regulation (EC) No 809/2004, to provide historical financial information under that Regulation for a period commencing at any time after 31st December 2008 and expiring no later than 31 December 2011 in the following cases:
(1) organ tretje države, pristojen za zadevne nacionalne računovodske standarde, se je pred 30. junijem 2008 javno obvezal, da bo te standarde uskladil z mednarodnimi standardi računovodskega poročanja pred 31. decembrom 2011 hkrati pa sta izpolnjena oba naslednja pogoja:
(1) the third country authority responsible for the national accounting standards concerned has made a public commitment before 30 June 2008 to converge those standards with International Financial Reporting Standards before 31 December 2011 and both the following conditions are met:
(a) organ tretje države, pristojen za zadevne nacionalne računovodske standarde, je pred 31. decembrom 2008 pripravil obsežen konvergenčni program, ki se lahko zaključi pred 31. decembrom 2011;
(a) the third country authority responsible for the national accounting standards concerned has established a convergence programme before 31 December 2008 that is comprehensive and capable of being completed before 31 December 2011;
(b) konvergenčni program se dejansko izvaja brez odloga, za zaključek njegovega izvajanja pa so dodeljena potrebna sredstva.
(b) the convergence programme is effectively implemented, without delay, and the resources necessary for its completion are allocated to its implementation.
(2) organ tretje države, pristojen za zadevne nacionalne računovodske standarde, se je pred 30. junijem 2008 javno obvezal, da bo pred 31. decembrom 2011 sprejel mednarodne standarde računovodskega poročanja, v tretji državi pa se učinkovito ukrepa za zagotovitev pravočasnega in popolnega prehoda na mednarodne standarde računovodskega poročanja do tega datuma ali da se doseže sporazum o medsebojnem priznavanju z EU pred 31. decembrom 2008.
(2) the third country authority responsible for the national accounting standards concerned has made a public commitment before 30 June 2008 to adopt International Financial Reporting Standards before 31 December 2011 and effective measures are taken in the third country to secure the timely and complete transition to International Financial Reporting Standards by that date, or have reached a mutual recognition agreement with the EU before 31 December 2008.
Vsak sklep v skladu z odstavkom 1, s katerim se še naprej dovoli sprejemanje finančnih izkazov, pripravljenih v skladu z računovodskimi standardi tretje države, mora biti v skladu s postopkom iz člena 24 Direktive 2003/71/ES in člena 27(2) Direktive 2004 /109/ES.
Any decision under paragraph 1 to permit the continued acceptance of financial statements drawn up in accordance with the accounting standards of a third country shall be made in accordance with the procedure referred to in Article 24 of Directive 2003/71/EC and Article 27(2) of Directive 2004/109/EC.
Kadar Komisija v skladu z odstavkom 1 dovoli nadaljnje sprejemanje finančnih izkazov, pripravljenih v skladu z računovodskimi standardi tretje države, mora redno preverjati, ali se še vedno upoštevajo pogoji, določeni v točki (a) ali (b) - odvisno od primera - in ustrezno poročati Evropskemu odboru za vrednostne papirje in Evropskemu parlamentu.
Where the Commission permits the continued acceptance of financial statements drawn up in accordance with the accounting standards of a third country in accordance with paragraph 1, it shall review regularly whether the conditions specified in point (a) or (b) (as the case may be) continue to be met, and shall report accordingly to the European Securities Committee and to the European Parliament.
Če se prenehajo upoštevati pogoji iz točke (a) ali (b) odstavka 1, Komisija sprejme sklep v skladu s postopkom iz člena 24 Direktive 2003/71/ES in člena 27(2) Direktive 2004/109/ES, za spremembo sklepa v skladu s členom 1 glede teh računovodskih standardov.
If the conditions in point (a) or (b) of paragraph 1 are no longer met, the Commission shall take a decision in accordance with the procedure referred to in Article 24 of Directive 2003/71/EC and Article 27(2) of Directive 2004/109/EC amending its decision under paragraph 1 in respect of those accounting standards.
Ob upoštevanju tega člena, se Komisija glede na posamezni primer najprej posvetuje z Odborom evropskih zakonodajalcev za vrednostne papirje o konvergenčnem programu ali napredku pri sprejemanju mednarodnih standardov računovodskega poročanja.
When complying with this Article, the Commission shall first consult the CESR on the convergence programme or the progress towards adoption of the IFRS, as the case may be.
sprejema izvedbene ukrepe, če Komisija upošteva zgoraj navedene točke.
Accepts the implementing measures, provided that the above-mentioned points are taken into account by the Commission;
ki ga vlagajo Daniel Cohn-Bendit, Bart Staes, Milan Horáček, Hélène Flautre, Marie Anne Isler Béguin in Angelika Beer
by Daniel Cohn-Bendit, Bart Staes, Milan Horáček, Hélène Flautre, Marie Anne Isler Béguin and Angelika Beer
o sklepih dvajsetega vrha EU-Rusija 26. oktobra 2007 v Mafri
on the conclusions of the 20th EU-Russia Summit in Mafra on 26 October 2007
Resolucija Evropskega parlamenta o sklepih dvajsetega vrha EU-Rusija 26. oktobra 2007 v Mafri
European Parliament resolution on the conclusions of the 20th EU-Russia Summit in Mafra on 26 October 2007
ob upoštevanju svojih prejšnjih resolucij o Ruski federaciji, zlasti resolucij z dne 26. aprila 2007 in 10. maja 2007,
having regard to its previous resolutions on the Russian Federation, in particular those of 26 April 2007 and 10 May 2007,
ob upoštevanju sporazuma o partnerstvu in sodelovanju med EU in Rusijo, ki je začel veljati leta 1997 in poteče konec leta 2007,
having regard to the EU-Russia Partnership and Cooperation Agreement, which entered into force in 1997 and expires at the end of 2007,
ker se trgovina in gospodarski odnosi med EU in Rusijo kljub vse pogostejšim nesporazumom in nezaupanju glede temeljnih političnih vprašanj nenehno krepijo,
whereas, in spite of the increasing misunderstanding and mistrust on fundamental political issues, the trade and economic relations between the EU and Russia are steadily growing,
ker še ni dogovora o tem, kako najti izhod iz slepe ulice glede prepovedi izvoza poljskega mesa v Rusijo; ker EU zaradi tega še vedno ne more začeti pogajanj o novem sporazumu o partnerstvu in sodelovanju, ki naj bi nadomestil sedanjega, saj bo kmalu potekel,
whereas no agreement has yet been reached on how to overcome the deadlock on the ban on Polish meat exports to Russia; whereas this is still preventing the EU from starting negotiations on a new agreement that is due to replace the present Partnership and Cooperation Agreement, which is about to expire,
ker je izjemno pomembno, da EU sprejme skupno stališče in odkloni pobude Rusije za okrepitev dvostranskih odnosov z nekaterimi državami članicami, ki si to želijo; ker bi po drugi strani države članice morale ravnati odgovorno in nepristransko ter se vzdržati uporabe veta,
whereas it is of the utmost importance for the EU to adopt a common position and refrain from accepting Russian offers to step up bilateral relations with the most willing of the Member States; whereas, on the other hand, Member States should act responsibly and even-handedly, refraining from using their power of veto,
ker so ZDA ta mesec Natu in Rusiji uradno dodelile nove koncesije, da bi pridobile podporo Rusije za protiraketni ščit, ki ga nameravajo postaviti na Poljskem in v Republiki Češki; pri teh pogovorih bi morali upoštevati mnenje EU in si odločno prizadevati za sprejetje skupnega stališča glede tega vprašanja, saj zadeva njeno splošno varnost in lahko ogrozi njeno zunanjo politiko,
whereas this month the US formally presented to NATO and Russia new concessions in order to gain Russian support for the anti-ballistic missile shield the US intends to deploy in Poland and the Czech Republic; whereas the EU should have a say in those talks and make every effort to reach a common position on this matter, which affects its overall security and could jeopardise its foreign policy,
ker so decembrske splošne volitve in predsedniške volitve prihodnjo pomlad pomemben preizkus za Rusijo in priložnost, da dokaže, da je slabšanje razmer na področju človekovih pravic in demokratičnih svoboščin v tej državi v preteklih letih ter širjenje samocenzure in vladnega nadzora nad mediji mogoče obrniti v drugo smer,
whereas the general elections in December and presidential elections next spring represent an important test for Russia, which has a chance to prove that the process of erosion of human rights and democratic liberties that has taken place over recent years and the growing self-censorship and government control of the media can be reversed,
ker preiskave o številnih umorih novinarjev, zlasti Ane Politkovske, niso bile uspešne, kar kaže na nezmožnost policije in sodstva, da bi našli odgovorne za kazniva dejanja in jim sodili,
whereas the investigations into the series of killings of journalists, in particular the murder of Anna Politkovskaya, have brought no result, showing the inability of the police and the judiciary to find and prosecute those responsible for these crimes,
ker se je Ruska federacija kot članica Organizacije za varnost in sodelovanje v Evropi in Sveta Evrope zavezala k spoštovanju svobode govora in združevanja; ker naj bi EU in Rusija sodelovali v strateškem partnerstvu, ki temelji na vrednotah demokracije, spoštovanja človekovih pravic in pravne države,
whereas, as a member of the Organisation for Security and Cooperation in Europe and the Council of Europe, the Russian Federation is committed to respecting freedom of speech and of assembly; whereas the EU is supposed to share with Russia a strategic partnership based on the values of democracy, human rights and the rule of law,
ker ima energetika še vedno osrednjo in strateško vlogo v odnosih med EU in Rusijo; ker je zaradi velike odvisnosti EU od fosilnih goriv ogrožen razvoj uravnoteženega in doslednega pristopa Evrope do Rusije,
whereas energy continues to play a central and strategic role in EU-Russia relations; whereas the EU’s strong dependence on fossil fuels undermines the development of a balanced and coherent European approach vis-à-vis Russia,
ker se pomanjkanje doslednosti močno odraža v medlih kritikah Sveta in Komisije nad kršitvami človekovih pravic v Rusiji, ki se na dvostranskih srečanjih bolj redko ali zelo potihem obravnavajo,
whereas this lack of coherence is widely reflected in the timid criticism by the Council and the Commission of human rights violations in Russia, which are rarely, or very weakly, raised in bilateral meetings,
ker sta mir in stabilnost v skupnih sosednjih državah v interesu Rusije in EU; ker so se pojavile nove napetosti v Abhaziji in Južni Osetiji in ker ni napredka pri iskanju rešitve drugih trajnih sporov,
whereas peace and stability in the common neighbouring countries are in the interest of both Russia and the EU; whereas new tensions have arisen in Abkhazia and South Ossetia and no progress has been made towards resolving the other ‘frozen conflicts’,
meni, da je partnerstvo z Rusko federacijo na tej točki lahko zgolj pragmatične narave; ne glede na to verjame, da si je treba na vso moč prizadevati za konstruktivno in odprto sodelovanje z Rusijo ter z njo začeti pogajanja o novem in širšem sporazumu, ki bo temeljil na pristnih skupnih vrednotah in koristih;
Takes the view that at this stage the partnership with the Russian Federation can only be of a pragmatic nature; believes, nevertheless, that every effort must be made to engage and challenge Russia in a constructive and open way with a view to starting negotiations on a new and far-reaching agreement based on genuinely shared common values and interests;
v zvezi s tem pozdravlja pozitivno in konstruktivno ozračje vrha kljub majhnim rezultatom ter spodbudne izjave po srečanju, ki bi lahko v bližnji prihodnosti privedle do ponovnega zagona v teh odnosih;
Welcomes in this regard, in spite of the limited results achieved at the summit, the positive and constructive atmosphere of the meeting and the subsequent encouraging statements that could lead to the unblocking of the situation in the near future;
ob tem ponovno poudarja, da morajo biti demokracija in človekove pravice jedro vsakega prihodnjega sporazuma z Rusko federacijo, pri čemer je treba zlasti upoštevati opredelitev in vključitev učinkovite in izvedljive klavzule o človekovih pravicah, medtem ko sta kakovost in globina prihodnjih odnosov odvisni od spoštovanja in podpore takšnih vrednot;
Stresses once more, in this respect, that democracy and human rights must be at the core of any future agreement with the Russian Federation, with regard, in particular, to the definition and inclusion of an effective and operational human rights clause, and that the quality and depth of future relations depend on the respect and support for such values;
ponovno poziva k okrepljenemu posvetovanju med EU in Rusijo na področju človekovih pravic, da bo učinkovitejše, usmerjeno v rezultate, odprto za nevladne organizacije in da bo Evropski parlament polno vključen na vseh ravneh;
Reiterates its call for the stepping-up of the EU-Russia human rights consultations so as to make them more effective, result-oriented and open to NGOs and with the full involvement of the European Parliament at all levels;
v zvezi s tem z zaskrbljenostjo ugotavlja ruske oblasti niso pripravljene vzpostaviti pristnega dialoga z Evropskim parlamentom o vprašanjih, ki zadevajo človekove pravice, pri sodelovanju na sejah Pododbora za človekove pravice, ki je zadolžen za pripravo posvetovanj med EU in Rusijo o človekovih pravicah, ter pri sprejemu obiska delegacije tega pododbora v letu 2007;
Notes with concern, in this regard, the Russian authorities’ reluctance to engage in a genuine dialogue with the European Parliament on human rights issues, failing both to participate in the meetings of the Subcommittee on Human Rights preparing the EU-Russia Consultations on Human Rights and to host in 2007 a delegation of the Subcommittee;
je seznanjen z najavo predsednika Putina v Mafri, da bo Rusija ustanovila možganski trust za svobodo in demokracijo v Bruslju ali kaki drugi prestolnici EU, ki naj bi spremljal človekove pravice v Evropski uniji in tako deloval vzporedno z nevladnimi organizacijami v Rusiji; meni, da bi lahko takšna pobuda tlakovala pot k skupnemu razumevanju demokracije in človekovih pravic, pod pogojem, da bi lahko EU ustanovila podoben možganski trust v Moskvi;
Takes note of President Putin’s announcement in Mafra that Russia is planning to set up a think tank for freedom and democracy in Brussels or in another EU capital with the aim of monitoring human rights in the European Union and countering non-governmental organisations’ activities in his country; takes the view that such an initiative could pave the way for a common and shared understanding of democracy and human rights, provided that the EU is allowed to set up a similar think tank in Moscow;
poziva Svet in Komisijo, naj pozoveta Rusko federacijo k ratifikaciji dodatnega protokola št. 14 k Evropski konvenciji človekovih pravicah;
Urges the Council and the Commission to call on the Russian Federation to ratify Additional Protocol 14 to the European Convention on Human Rights;