natgillin/translations-raw huggingface dataset:
Predlog upravnega telesa ali nadzornega odbora v družbah v javnem interesu za imenovanje zakonitega revizorja temelji na priporočilu notranje revizijske komisije.
In public interest entities, the proposal of the administrative or supervisory body for the appointment of a statutory auditor or audit firm shall be based on a recommendation made by the audit committee.
Države članice lahko dovolijo ali določijo, da se določbe iz odstavkov 1 do 4 ne uporabljajo za organe javnega interesa, ki imajo telo, ki opravlja enakovredne funkcije kot revizijska komisija ter je bilo ustanovljeno in deluje v skladu z določbami, veljavnimi v državi članici, kjer je organ, ki ga je treba revidirati, registriran.
Member States may allow or decide that the provisions laid down in paragraphs 1 to 4 shall not apply to public interest entities that have a body performing equivalent functions to an audit committee, established and functioning according to provisions in place in the Member State where the entity to be audited is registered.
V tem primeru organ razkrije, katero telo izvaja te funkcije in kako je sestavljeno.
In such a case the entity shall disclose which body carries out these functions and how it is composed.
družbe javnega interesa, ki so hčerinska podjetja, kot je določeno v členu 1 Direktive 83/349/EGS, če podjetje izpolnjuje zahteve iz odstavkov 1 do 4 na ravni skupine;
public interest entities which are subsidiary undertakings as defined in Article 1 of Directive 83/349/EEC if the company complies with the requirements in paragraphs 1 to 4 at group level;
družbe v javnem interesu, ki so kolektivna naložbena podjetja v smislu člena 1(2) Direktive 85/611/EGS; Države članice lahko izvzamejo tudi družbe v javnem interesu, katerih edini cilj so skupne naložbe kapitala, zagotovljene s strani javnosti, ki delujejo v skladu z načelom širjenja tveganja in si ne prizadevajo za pravno ali poslovno nadzorovanje katerega koli izdajatelja njenih temeljnih naložb, pri čemer so ta kolektivna naložbena podjetja pooblaščena in jih nadzorujejo pristojni organi ter imajo depozitarja, ki opravlja funkcije, enakovredne tistim iz Direktive 85/611/EGS;
public interest entities which are collective investment undertakings within the meaning of Article 1(2) of Directive 85/611/EEC; Member States may also exempt public interest entities the sole object of which is the collective investment of capital provided by the public, which operate on the principle of risk spreading and which do not seek to take legal or management control over any of the issuers of its underlying investments provided that those collective investment undertakings are authorised and subject to supervision by competent authorities and that they have a depositary exercising functions equivalent to those under Directive 85/611/EEC;
; v takšnih primerih države članice zahtevajo, da družba javnosti sporoči razloge, zakaj meni, da ni ustrezno imeti revizijske komisije ali upravnega ali nadzornega telesa, pooblaščenega za opravljanje funkcij revizijske komisije;
; in such instances, Member States shall require the entity to explain to the public the reasons for which it considers it not appropriate to have either an audit committee or an administrative or supervisory body entrusted to carry out the functions of an audit committee;
kreditne institucije v smislu člena 1(1) Direktive 2000/12/ES, katerih delnice nimajo dovoljenja za trgovanje na organiziranem trgu nobene države članice v smislu člena 4(1), točka 18, Direktive 2004/39/ES in ki so, na nepretrgan in stalen način, izdajale le dolžniške vrednostne papirje, če skupna nominalna vrednost vseh takšnih dolžniških vrednostnih papirjev ostane pod 100 000 000 EUR, in niso objavile prospekta v skladu z Direktivo 2003/71/ES.
credit institutions within the meaning of Article 1(1) of Directive 2000/12/EC whose shares are not admitted to trading on a regulated market of any Member State within the meaning of Article 4(1), point 18 of Directive 2004/39/EC and which have, in a continuous or repeated manner, only issued debt securities provided that the total nominal amount of all such debt securities remains below EUR 100 000 000 and that they have not published a prospectus under Directive 2003/71/EC.
Poleg določb v
In addition to the provisions laid down in
členih 22
Articles 22
in 24 morajo države članice zagotoviti
and 24
vsako leto predložijo revizijski komisiji vse dodatne storitve, ki se zagotovijo revidirani družbi; in
annually disclose to the audit committee any additional services provided to the audited entity; and
razpravljajo z revizijsko komisijo o grožnjah njihovi neodvisnosti in zaščitnih ukrepih za ublažitev teh groženj, kot so jih dokumentirali v skladu s členom 22(3).
discuss with the audit committee the threats to their independence and the safeguards applied to mitigate those threats as documented by them pursuant to Article 22(3).
Države članice zagotovijo, da ključni revizijski partner/partnerji, odgovoren/odgovorni za izvajanje zakonitih revizij kroži/krožijo znotraj revizij najpozneje po sedmih letih od datuma imenovanja in se mu/jim dovoli, da ponovno sodeluje/sodelujejo pri reviziji revidirane družbe po najmanj dveh letih.
Member States shall ensure that the key audit partner(s) responsible for carrying out the statutory audit rotate(s) from the audit engagement within a maximum period of seven years after the date of appointment and is/are allowed to participate in the audit of the audited entity again after a period of at least two years.
Pregled kakovosti iz člena 29 za zakonite revizorje ali revizijska podjetja, ki izvajajo obvezne revizije družb javnega interesa, mora biti opravljen najkasneje vsaka tri
The quality review referred to in Article 29 must be carried out at least every three years for statutory auditors or audit firms that carry out statutory audits of public interest
da izpolnjuje zahteve, ki so enakovredne tistim iz členov 4 in 6 do 13.
that he or she complies with requirements equivalent to those provided for in Articles 4 and 6 to 13.
Pristojni organi države članice pred dodelitvijo pooblastila revizorju iz tretje države, ki izpolnjuje zahteve iz odstavka 1, upoštevajo zahteve, določene v členu 14.
The competent authorities of a Member State shall, before granting approval to a third country auditor who meets the requirements of paragraph 1, apply the requirements laid down in Article 14.
in nadzor revizorjev in revizijskih družb tretjih držav
and oversight of third country auditors and audit entities
Pristojni organi države članice registrirajo v skladu s členi od 15 do 17 vse
The competent authorities of a Member State shall register in accordance with Articles 15 to 17
, ki predstavijo revizijsko poročilo
which provide an audit report
v zvezi z
concerning the
zunaj Skupnosti
outside the Community
vrednostni papirji so sprejeti za trgovanje na organiziranem trgu zadevne države članice v skladu s
securities are admitted to trading on a regulated market of that Member State within the meaning of
členom 4(1), točka 18 Direktive 2004/39/ES, razen ko je družba izdajatelj izključno dolžniških vrednostnih papirjev, sprejetih za trgovanje na organiziranem trgu države članice v skladu s členom 2(1)b Direktive 2004/109/ES
Article 4(1), point 18 of Directive 2004/39/EC except when the company is an issuer exclusively of debt securities admitted to trading on a regulated market in a Member State within the meaning of Article 2(1)b of Directive 2004/109/EC
(preglednost), katerih nominalna vrednost na enoto je najmanj 50 000 EUR ali, v primeru dolžniških vrednostnih papirjev, izraženih v ustrezni protivrednosti v drugi valuti, enakovrednih vsaj 50 000 EUR na dan izdaje.
(Transparency), the denomination per unit of which is at least EUR 50 000 or, in case of debt securities denominated in another currency, equivalent, at the date of the issue, to at least EUR 50 000.
in 19
and 19
Države članice vključijo
Member States shall subject registered
registrirane revizorje in revizijske družbe tretjih držav
third country auditors and audit entities
v svoj sistem nadzora, v svoj sistem zagotavljanja kakovosti ter v svoje sisteme preiskav in sankcij.
to their system of oversight, their quality assurance system and their systems of investigations and sanctions.
Države članice lahko izključijo revizorje in revizijske družbe tretjih držav iz sistema zagotavljanja kakovosti, če je druga država članica, ali sistem zagotavljanja kakovosti tretje države, ki je bil ocenjen za enakovrednega v skladu s členom 46, že izvedel pregled kakovosti revizorja ali revidirane družbe tretje države v zadnjih treh letih.
Member States may exempt registered third country auditors and audit entities from being subject to their quality assurance system if another Member State, or a third country's system of quality assurance that has been assessed as equivalent in accordance with Article 46, has already carried out a quality review of the third country auditor or audit entity during the previous three years.
Brez poseganja v člen 46 revizijska poročila v zvezi z letnimi ali konsolidiranimi računovodski izkazi iz odstavka 1, ki jih izdajo
Without prejudice to Article 46, audit reports concerning annual accounts or consolidated accounts referred to in paragraph 1 issued by
revizorji ali revizijske družbe tretjih držav
third country auditors or audit entities
, ki niso registrirane v državi članici, nimajo pravnih posledic v zadevni državi članici.
that are not registered in the Member State shall not have legal effect in that Member State.
izpolnjujejo pogoje, ki so enakovredni tistim
they meet requirements which are equivalent to those
iz člena
of Article
večina članov upravnega ali poslovodnega telesa
the majority of the members of the administrative or management body of the
revizijske družbe tretje države
third country audit entity
izpolnjuje pogoje, ki so enakovredni tistim iz členov od 4 do 10;
meet requirements which are equivalent to those of Articles 4 to 10;
tretje države
third country
, ki izvaja revizijo v imenu revizijske družbe
auditor carrying out the audit on behalf of the
tretje države
meets requirements
, izpolnjuje pogoje, ki so enakovredni tistim iz členov od 4 do 10;
which are equivalent to those of Articles 4 to 10;
členih 22, 24 in 25 ali z enakovrednimi standardi in zahtevami
Articles 22, 24 and 25, or with equivalent standards and requirements
na svoji spletni strani objavijo letno poročilo o preglednosti, ki vključuje podatke iz
they publish on their website an annual transparency report which includes the information referred to in
Da se zagotovi enotna uporaba odstavka 5, točka (d), oceni Komisija v sodelovanju z državami članicami enakovrednost iz odstavka 5(d) in jo določi v skladu s postopkom iz člena 48(2).
In order to ensure uniform application of paragraph 5, point (d), the equivalence referred to therein shall be assessed by the Commission in cooperation with Member States and shall be decided upon by the Commission in accordance with the procedure referred to in Article 48(2).
V času sprejemanja odločitve s strani Komisije lahko države članice ocenijo enakovrednost iz odstavka 1, dokler Komisija ne sprejme odločitve.
Pending such a decision by the Commission, Member States may assess the equivalence referred to in paragraph 1 as long as the Commission has not taken any decision.
Države članice lahko na podlagi vzajemnosti razveljavijo ali spremenijo zahteve v členu 45(1) in (3) le, če so
Member States may disapply or modify the requirements in Article 45(1) and (3) on the basis of reciprocity only if these
Da se zagotovi enotna uporaba odstavka 1, oceni Komisija v sodelovanju z državami članicami enakovrednost iz odstavka 1 in jo določi v skladu s postopkom iz člena 48(2).
In order to ensure uniform application of paragraph 1, the equivalence referred to therein shall be assessed by the Commission in cooperation with Member States and shall be decided upon by the Commission in accordance with the procedure referred to in Article 48(2).
Če Komisija odloči, da zahteva po preglednosti iz odstavka 1 ni usklajena, lahko zadevnim revizijskim družbam dovoli opravljanje revizijskih dejavnosti v skladu z ustreznimi zahtevami države članice v ustreznem prehodnem obdobju.
If the Commission decides that the requirement of equivalence referred to in paragraph 1 is not complied with, it may allow the audit entities concerned to continue their audit activities in accordance with the relevant Member State's requirements during an appropriate transitional period.
svojo oceno enakovrednosti iz odstavka 2, in;
their assessment of the equivalence referred to in paragraph 2; and
glavne elemente dogovorov o sodelovanju s tretjimi državami in njihovimi sistemi javnega nadzora, zagotavljanja kakovosti ter preiskave in sankcij, na podlagi odstavka 1.
the main elements of the cooperative arrangements with third country systems of public oversight, quality assurance and investigations and sanctions, on the basis of paragraph 1.
Države članice lahko pristojnim organom tretje države predložijo revizijske delovne dokumente in druge dokumente v lasti zakonitih revizorjev ali revizijskih podjetij, ki jih ti odobrijo, če:
Member States may allow the transfer to the competent authorities of a third country of audit working papers or other documents held by statutory auditors or audit firms approved by them, provided that:
ti revizijski ali drugi dokumenti zadevajo revizije podjetij, ki so izdala vrednostne papirje v zadevni tretji državi,
these audit working papers or other documents relate to audits of companies which have issued securities in that third country
ali pa so sestavni deli skupine, ki izdaja obvezne konsolidirane računovodske izkaze v zadevni tretji državi
or which form part of a group issuing statutory consolidated accounts in that third country
prenos teh dokumentov poteka od domačih pristojnih organov k pristojnim organom zadevne tretje države na njihovo zahtevo;
the transfer takes place via the home competent authorities to the competent authorities of that third country and upon their request;
obstajajo delovni dogovori, ki temeljijo na vzajemnosti med zadevnimi pristojnimi organi
there are working arrangements on the basis of reciprocity agreed between the competent authorities concerned
prenos osebnih podatkov v tretjo državo je v skladu s poglavjem IV Direktive 95/46/ES.
the transfer of personal data to the third country is in accordance with Chapter IV of Directive 95/46/EC.
Delovni dogovori iz odstavka 1
paragraph 1, point
pristojni organi obrazložijo namen zahteve po revizijskih delovnih dokumentih in drugih dokumentih;
justification is provided by the competent authorities of the purpose of the request for audit working papers and other documents;
za osebe, ki so ali so bile zaposlene pri pristojnih organih tretje države, ki so prejemniki podatkov, veljajo obveznosti varovanja poslovne skrivnosti;
the persons employed or formerly employed by the competent authorities of the third country that receive the information are subject to obligations of professional secrecy;
pristojni organi tretje države lahko uporabljajo revizijske delovne dokumente in druge dokumente le za izvajanje svojih funkcij javnega nadzora, zagotavljanja kakovosti in preiskav, ki izpolnjujejo zahteve, enakovredne tistim v členih 29, 30 in
the competent authorities of the third country may use audit working papers and documents only for the exercise of their functions of public oversight, quality assurance and investigations that meet requirements equivalent to those of Articles 29, 30 and
se zahtevo pristojnih organov tretje države po revizijskih delovnih dokumentih in drugih dokumentih v lasti revizorjev ali revizijskih podjetij lahko zavrne, če bi posredovanje teh delovnih dokumentov lahko škodovalo suverenosti, varnosti ali javnemu redu Skupnosti ali zadevne države članice, ali če so se v zadevni državi članici že začeli sodni postopki v zvezi z enakimi dejanji in osebami.
the request from a competent authority of a third country for audit working papers or other documents held by a statutory auditor or audit firm can be refused where the provision of those working papers or documents would adversely affect the sovereignty, security or public order of the Community or of the Member State concerned, or where judicial proceedings have already been initiated in respect of the same actions and against the same persons before the authorities of the Member State concerned.
Primernost iz odstavka 1
paragraph 1, point
določi Komisija v skladu s postopkom iz
decided upon by the Commission in accordance with the procedure referred to in
Ocena primernosti se izvede v sodelovanju z državami članicami in temelji na zahtevah
The assessment of adequacy shall be carried out in cooperation with Member States and be based on the requirements of
člena 36
Article 36
ali na enakih reprezentativnih rezultatih.
or essentially equivalent functional results.
so pristojni organi v zadevni tretji državi uvedli preiskave;
investigations have been initiated by the competent authorities in that third country;
obstajajo delovni dogovori s pristojnimi organi zadevne tretje države, ki pristojnim organom države članice omogočajo vzajemni neposredni dostop do revizijskih delovnih dokumentov in drugih dokumentov revizijskih podjetij;
there are working arrangements with the competent authorities of that third country that allow the competent authorities in the Member State reciprocal direct access to audit working papers and other documents of audit firms;
se upoštevajo pogoji iz odstavka 2.
the conditions referred to in paragraph 2 are respected.
Komisija lahko v skladu s postopkom iz
The Commission may, in accordance with the procedure referred to in
izjemne primere iz odstavka 4,
the exceptional cases referred to in paragraph 4
da spodbudi sodelovanje med pristojnimi organi in zagotovi enotno uporabo zadevnega odstavka
in order to facilitate cooperation between competent authorities and to ensure the uniform application of that paragraph
Države članice obvestijo Komisijo o delovnih dogovorih iz odstavkov 1 in 4.
Member States shall communicate to the Commission the working arrangements referred to in paragraphs 1 and 4.
Poglavje XII
Chapter XII
Prehodne in končne
Transitional and final
Komisiji pomaga revizijski regulativni odbor (v nadaljnjem besedilu "odbor"), sestavljen iz predstavnikov držav članic, ki mu predseduje predstavnik Komisije.
The Commission shall be assisted by an audit regulatory committee (hereinafter referred to as the Committee) composed of representatives of the Member States and chaired by a representative of the Commission.
Pri sklicevanju na ta odstavek se uporablja regulativni postopek iz členov 5 in 7 Sklepa 1999/468/ES ob upoštevanju člena 8 sklepa.
Where reference is made to this paragraph the regulatory procedure laid down in Articles 5 and 7 of Decision 1999/468/EC shall apply, having regard to Article 8 thereof.
Brez poseganja v že sprejete izvedbene ukrepe in z izjemo določb člena 26 se po preteku dveh let od sprejema te direktive in najpozneje 1. aprila 2008 uporaba njenih določb, ki zahtevajo sprejem tehničnih pravil, predlogov sprememb in sklepov v skladu z odstavkom 2, prekine.
Without prejudice to the implementing measures already adopted, and except for the provisions in Article 26, upon expiry of a two-year period following the adoption of this Directive and on 1 April 2008 at the latest, the application of its provisions requiring the adoption of technical rules, amendments and decisions in accordance with paragraph 2 shall be suspended.
Evropski parlament in Svet na predlog Komisije lahko v skladu s postopkom iz člena 251 Pogodbe obnovita te določbe in jih zato pregledata pred iztekom zgoraj navedenega obdobja.
Acting on a proposal from the Commission, the European Parliament and the Council may renew the provisions concerned in accordance with the procedure laid down in Article 251 of the Treaty and to that end they shall review them prior to the expiry of the period or date referred to above.
Predlog spremembe Direktive 78/660/EGS in Direktive 83/349/EGS
Amendment of Directive 78/660/EEC and Directive 83/349/EEC
Odločba 78/660/EGS se dopolni na naslednji način:
Directive 78/660/EEC is amended as follows:
členu 43(1)
Article 43(1)
se doda naslednja točka:
the following point is added:
ločeno, je celotni
separately, the total
honorar za obvezno revizijo letnih računovodskih izkazov za finančno leto,
fees for the financial year
ki jih zaračuna zakoniti revizor
charged by
Člen 44(1) se nadomesti z naslednjim: 1.
Article 44(1) shall be replaced by the following: 1.
Države članice lahko dovolijo družbam iz člena 11, da sestavijo skrajšana pojasnila o računovodskih izkazih brez zahtevanih podatkov iz člena 43(1)
Member States may permit the companies referred to in Article 11 to draw up abridged notes on their accounts without the information required in Article 43(1)
Člen 45(2) se nadomesti z naslednjim:
Article 45(2) shall be replaced by the following:
Odstavek 1(b) velja tudi za podatke, določene v členu 43(1), točka (8).
Paragraph 1(b) shall also apply to the information specified in Article 43(1), point (8).
Države članice lahko dovolijo podjetjem iz člena 27, da se izognejo razkritju, določenemu v členu 43(1), točka (8).
The Member States may permit the companies referred to in Article 27 to omit disclosure of the information specified in Article 43(1), point (8).
Države članice lahko podjetjem iz člena 27 tudi dovolijo, da se izognejo razkritju po členu 43(1), točka (15), če so ti podatki dostopni sistemu javnega nadzora, o katerem govori člen 32 [Osma direktiva o pravu družb], če to zahteva tovrstni javni nadzorni sistem.
The Member States may also permit the companies referred to in Article 27 to omit disclosure of the information specified in Article 43(1), point (15), provided that such information is delivered to the public oversight system referred to in Article 32 of [8th Company Law Directive] when requested by such a public oversight system.
Členu 34 Direktive 83/349/EGS se doda točka:
In Article 34 of Directive 83/349/EEC the following point is added:
ločeno gledano, je celotni honorar
separately, the total
za obvezno revizijo letnih računovodskih izkazov za finančno leto,
fees for the financial year
Razveljavitev Direktive 84/253/EGS
Repeal of Directive 84/253/EEC
Direktiva 84/253/EGS se razveljavi z učinkom od datuma iz
Directive 84/253/EEC shall be repealed with effect from the date indicated in
Sklicevanja na razveljavljeno direktivo se razume kot sklicevanja na to direktivo.
References to the repealed Directive shall be construed as references to this Directive.
Za zakonite revizorje ali revizijska podjetja, ki jih odobrijo pristojni organi države članice v skladu z
Statutory auditors or audit firms that are approved by the competent authorities of the Member States in accordance
člena 53(1)
Article 53(1) shall
, se šteje, da so jih odobrili v skladu
be considered as having been approved in accordance
Države članice, ki zahtevajo obvezno revizijo, lahko določijo strožje zahteve, razen če besedilo te direktive navaja drugače.
Member States requiring statutory audit may impose more stringent requirements, unless otherwise indicated in this Directive.
Člen 53 Prenos
Article 53
Države članice sprejmejo in objavijo
Member States shall adopt and publish
24 mesecev po dnevu začetka veljavnosti te direktive.
24 months after the entry into force of this Directive.
določbe, potrebne za uskladitev s to direktivo.
the provisions necessary to comply with this Directive.
Države članice Komisiji predložijo besedila temeljnih predpisov nacionalne zakonodaje, sprejetih na področju, ki ga ureja ta direktiva.
Member States shall communicate to the Commission the texts of the main provisions of national law which they adopt in the field covered by this Directive.
Člen 54 Začetek veljavnosti
Article 54
Ta direktiva začne veljati dvajseti dan po objavi v
Entry into force
Uradnem listu Evropske unije
This Directive shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.