natgillin/translations-raw huggingface dataset:
Pripravijo se v skladu s splošno sprejetimi računovodskimi načeli, kakor so opisana v računovodskih pravilih Unije.
They shall be drawn up in compliance with the generally accepted accounting principles as outlined in the Union’s accounting rules.
Pripravijo se v skladu s splošno sprejetimi računovodskimi načeli, kakor so opisana v računovodskih pravilih Unije, in temeljijo na mednarodnih računovodskih standardih za javni sektor .
They shall be drawn up in compliance with the generally accepted accounting principles as outlined in the Union’s accounting rules , and be based on international accounting standards applicable to the public sector .
Člen 135 a (novo)
Article 135 a (new)
Člen 135a
Article 135a
Izjeme pri računovodskih načelih
Exceptions from accounting principles
Če računovodja v posebnem primeru meni, da je treba narediti izjemo pri uporabi več računovodskih načel iz členov od 187 do 194, mora biti ta izjema pravilno utemeljena in navedena v prilogi k računovodskim izkazom iz člena 136.
Where, in a specific case, the accounting officers consider that an exception should be made to the content of one of the accounting principles, defined in Articles 187 to 194, that exception shall be duly substantiated and reported in the annex to the financial statements referred to in Article 136.
Finančna uredba mora vsebovati možnost, s pomočjo katere lahko računovodja odstopa od računovodskih načel.
The possibility for an Accounting Officer to derogate from a principle of accounting must be included in the Financial Regulation.
Ker ta uredba našteva različna računovodska načela, se je mogoče za njihovo razlago sklicevati na delegirani akt.
Furthermore, as far as this Regulation enumerates the different accounting principles it can refer to the delegated act for their explanation.
Člen 136 – odstavek 2
Article 136 – paragraph 2
Pojasnila k računovodskim izkazom dopolnjujejo in pojasnjujejo informacije, predstavljene v izkazih iz odstavka 1, ter dajejo vse dodatne informacije , predpisane z ustreznimi računovodskimi pravili, ki jih je sprejel računovodja Komisije .
The notes to the financial statements shall supplement and comment on the information presented in the statements referred to in paragraph 1 and shall supply all the additional information prescribed by the relevant accounting rules adopted by the Accounting Officer of the Commission .
Pojasnila k računovodskim izkazom dopolnjujejo in pojasnjujejo informacije, predstavljene v izkazih iz odstavka 1, ter dajejo vse potrebne dodatne informacije.
The notes to the financial statements shall supplement and comment on the information presented in the statements referred to in paragraph 1 and shall supply all the requisite additional information.
Člen 138 – odstavek 3
Article 138 – paragraph 3
Računovodja Komisije konsolidira te začasne zaključne račune z začasnim zaključnim računom Komisije in Računskemu sodišču najpozneje do 31. marca naslednjega leta pošlje začasni zaključni račun Komisije in začasni konsolidirani zaključni račun Unije.
The accounting officer of the Commission shall consolidate these provisional accounts with the Commission’s provisional accounts and shall send to the Court of Auditors, by 31 March of the following year at the latest, the Commission’s and the consolidated Union provisional accounts.
Računovodja Komisije konsolidira te začasne zaključne račune z začasnim zaključnim računom Komisije in Računskemu sodišču ter Evropskemu parlamentu najpozneje do 31. marca naslednjega leta pošlje začasni zaključni račun Komisije in začasni konsolidirani zaključni račun Unije.
The accounting officer of the Commission shall consolidate these provisional accounts with the Commission’s provisional accounts and shall send to the Court of Auditors and the European Parliament , by 31 March of the following year at the latest, the Commission’s and the consolidated Union provisional accounts.
Člen 139 – odstavek 1
Article 139 – paragraph 1
Računsko sodišče najpozneje do 1. junija izrazi svoja opažanja o začasnem zaključnem računu drugih institucij in vsakega organa iz člena 132 , najpozneje do 15. junija pa svoja opažanja o začasnem zaključnem računu Komisije in začasnem konsolidiranem zaključnem računu Unije.
The Court of Auditors shall, by the 1st of June at the latest, make its observations on the provisional accounts of other institutions and each body referred to in Article 132, and by 15 June at the latest, make its observations on the provisional accounts of the Commission and the consolidated Union provisional accounts.
Računsko sodišče najpozneje do 1. junija izrazi svoja opažanja o začasnem zaključnem računu drugih institucij in vsakega organa iz člena 132 ter svoja opažanja o začasnem zaključnem računu Komisije in začasnem konsolidiranem zaključnem računu Unije.
The Court of Auditors shall, by the 1st of June at the latest, make its observations on the provisional accounts of other institutions and each body referred to in Article 132, and make its observations on the provisional accounts of the Commission and the consolidated Union provisional accounts.
Člen 139 – odstavek 2 – pododstavek 1
Article 139 – paragraph 2 – subparagraph 1
Vse institucije razen Komisije in vsak organ iz člena 132 pripravijo svoj končni zaključni račun ter ga pošljejo računovodji Komisije, Računskemu sodišču, Evropskemu parlamentu in Svetu najpozneje do 1. julija naslednjega leta za pripravo končnega konsolidiranega zaključnega računa.
The institutions other than the Commission, and each of the bodies referred to in Article 132, shall draw up their final accounts and send them to the accounting officer of the Commission, the Court of Auditors, the European Parliament and the Council by 1 July of the following year at the latest with a view to drawing up the final consolidated accounts.
Vse institucije razen Komisije in vsak organ iz člena 132 pripravijo svoj končni zaključni račun ter ga pošljejo računovodji Komisije, Računskemu sodišču, Evropskemu parlamentu in Svetu najpozneje do 28. februarja naslednjega leta za pripravo končnega konsolidiranega zaključnega računa.
The institutions other than the Commission, and each of the bodies referred to in Article 132, shall draw up their final accounts and send them to the accounting officer of the Commission, the Court of Auditors, the European Parliament and the Council by 28 February of the following year at the latest with a view to drawing up the final consolidated accounts.
Člen 139 – odstavek 5 – pododstavek 1
Article 139 – paragraph 5 – subparagraph 1
Po potrditvi končnega konsolidiranega zaključnega računa in svojega končnega zaključnega računa ju Komisija do 31. julija naslednjega proračunskega leta pošlje Evropskemu parlamentu, Svetu in Računskemu sodišču.
After approving the final consolidated accounts and its own final accounts, the Commission shall send them both to the European Parliament, the Council and the Court of Auditors before 31 July of the following financial year.
Po potrditvi končnega konsolidiranega zaključnega računa in svojega končnega zaključnega računa ju Komisija do 31. marca naslednjega proračunskega leta pošlje Evropskemu parlamentu, Svetu in Računskemu sodišču.
After approving the final consolidated accounts and its own final accounts, the Commission shall send them both to the European Parliament, the Council and the Court of Auditors before 31 March of the following financial year.
Člen 139 – odstavek 6
Article 139 – paragraph 6
Končni konsolidirani zaključni račun se objavi v Uradnem listu Evropske unije skupaj z izjavo o zanesljivosti, ki jo da Računsko sodišče v skladu s členom 287 PDEU in členom 160c Pogodbe Euratom, do 15. novembra naslednjega proračunskega leta.
The final consolidated accounts shall be published in the Official Journal of the European Union together with the statement of assurance given by the Court of Auditors in accordance with Article 287 of the TFEU and Article 160c of the Euratom Treaty by 15 November of the following financial year.
Končni konsolidirani zaključni račun se objavi v Uradnem listu Evropske unije skupaj z izjavo o zanesljivosti, ki jo da Računsko sodišče v skladu s členom 287 PDEU in členom 160c Pogodbe Euratom, do 31. julija naslednjega proračunskega leta.
The final consolidated accounts shall be published in the Official Journal of the European Union together with the statement of assurance given by the Court of Auditors in accordance with Article 287 of the TFEU and Article 160c of the Euratom Treaty by 31 July of the following financial year
Člen 141 – odstavek 3
Article 141 – paragraph 3
Ti podatki in poročilo o izvrševanju proračuna se hkrati pošljejo tudi Računskemu sodišču.
The figures and the report on implementation of the budget shall at the same time be sent to the Court of Auditors.
Ti podatki in poročilo o izvrševanju proračuna se hkrati pošljejo tudi Računskemu sodišču ter objavijo na spletu .
The figures and the report on implementation of the budget shall at the same time be sent to the Court of Auditors and published on the internet .
Člen 141 – odstavek 3 a (novo)
Article 141 – paragraph 3 a (new)
Med proračunskim letom se pripravi poenostavljeno vmesno konsolidirano računovodsko poročilo Evropske unije za obdobje od 1. januarja do 30. junija.
During the financial year, a simplified consolidated interim statement of the accounts of the European Union shall be drawn up for the period from 1 January to 30 June.
Poročilo pripravi Evropska komisija, Evropsko računsko sodišče pa ga omejeno pregleda.
It shall be drawn up by the Commission and be subject to limited review by the European Court of Auditors.
Vmesno konsolidirano računovodsko poročilo z dne 30. junija se skupaj s poročilom Evropskega računskega sodišča in morebitnimi ugotovitvami Evropske komisije posreduje Evropskemu parlamentu do 30. oktobra istega leta.
The consolidated interim statement of accounts as at 30 June shall be forwarded to the European Parliament, along with the report of the European Court of Auditors and, possibly, the Commission’s observations, by 30 October of the same year.
Člen 143 – odstavek 2 – pododstavek 1 a (novo)
Article 143 – paragraph 2 – subparagraph 1 a (new)
Utemelji in dokumentira vsa taka odstopanja in posreduje utemeljitev Računskemu sodišču ob sprejetju ali posodobitvi računovodskega pravila.
He/she shall justify and document all such departures and communicate this justification to the Court of Auditors at the time of adoption or updating of a given accounting rule.
Člen 145 – odstavek 3
Article 145 – paragraph 3
Računovodski sistem mora biti takšen, da zagotavlja sledenje vseh vknjižb.
The accounting system must be such as to leave a trail for all accounting entries.
Računovodski sistem mora biti takšen, da zagotavlja jasno revizijsko sledenje vseh vknjižb.
The accounting system must be such as to leave a clear audit trail for all accounting entries.
Člen 147 – odstavek 1
Article 147 – paragraph 1
Proračunsko računovodstvo omogoča natančen zapis izvrševanja proračuna.
The budgetary accounts provide a detailed record of budgetary implementation.
Člen 150 – odstavek 1
Article 150 – paragraph 1
Računsko sodišče pri pregledovanju, ali so bili vsi prihodki prejeti in ali so vsi odhodki nastali na zakonit in pravilen način, upošteva določbe Pogodb, proračuna, te uredbe, delegirane uredbe iz člena 199 in vseh drugih aktov, sprejetih na podlagi Pogodb.
The examination by the Court of Auditors of whether all revenue has been received and all expenditure incurred in a lawful and proper manner shall have regard to the provisions of the Treaties, the budget, this Regulation, the delegated Regulation referred to in Article 199 and all other acts adopted pursuant to the Treaties.
Revizijski mandat Računskega sodišča je trajen.
The Court of Auditors shall carry out its audit task on a permanent basis.
Člen 150 – odstavek 2 – pododstavek 1
Article 150 – paragraph 2 – subparagraph 1
Pri izvajanju svoje naloge ima Računsko sodišče pravico, da na način iz člena 152 pregleda vso dokumentacijo in informacije v zvezi s finančnim poslovodenjem služb ali organov za operacije, ki jih financira ali sofinancira Unija.
In the performance of its task, the Court of Auditors shall be entitled to consult, in the manner provided for in Article 152, all documents and information relating to the financial management of departments or bodies with regard to operations financed or co-financed by the Union.
Računsko sodišče ima pooblastilo, da lahko zasliši vsakega uradnika, ki je odgovoren za prihodke ali odhodke, in uporabi vse revizijske postopke, ki so primerni za navedene službe ali organe.
It shall have the power to make enquiries of any official responsible for a revenue or expenditure operation and to use any of the auditing procedures appropriate to the aforementioned departments or bodies.
V državah članicah opravlja revizijo skupaj z nacionalnimi revizijskimi organi ali, če ti nimajo potrebnih pooblastil, s pristojnimi nacionalnimi službami.
The audit in the Member States shall be carried out in conjunction with the national audit institutions or, where they do not have the necessary powers, with the national departments responsible .
Računsko sodišče in revizijski organi držav članic sodelujejo v duhu zaupanja, pri čemer ohranjajo svojo neodvisnost.
The Court of Auditors and the national audit bodies of the Member States shall cooperate in a spirit of trust while maintaining their independence.
V državah članicah opravlja revizijo v sodelovanju z nacionalnimi revizijskimi institucijami ali, če ti nimajo potrebnih pooblastil, s pristojnimi nacionalnimi službami.
The audit in the Member States shall be carried out in liaison with the national audit institutions or, where they do not have the necessary powers, with the competent national departments.
Računsko sodišče in revizijske institucije držav članic sodelujejo v duhu zaupanja, pri čemer ohranjajo svojo neodvisnost.
The Court of Auditors and the national audit institutions of the Member States shall cooperate in a spirit of trust while maintaining their independence.
Predlog spremembe upošteva pripombe Računskega sodišča na člen 155 in jih usklajuje z mednarodno priznanimi standardi za računovodske postopke.
The amendment takes into account the Court of Auditors’ comments to Article 155 and reconciles these with the internationally recognised standards for accounting procedures.
Člen 152 – odstavek 1 – pododstavek 1
Article 152 – paragraph 1 – subparagraph 1
Komisija, druge institucije, organi, ki vodijo prihodke ali odhodke v imenu Unije, in končni upravičenci do plačil iz proračuna dajo Računskemu sodišču na voljo vsa sredstva in vse informacije, za katere Računsko sodišče meni, da so potrebni za izvajanje njegove naloge.
The Commission, the other institutions, the bodies administering revenue or expenditure on the Union’s behalf and the final beneficiaries of payments from the budget shall afford the Court of Auditors all the facilities and give it all the information which the Court of Auditors considers necessary for the performance of its task.
Računskemu sodišču dajo na voljo vso dokumentacijo v zvezi z oddajo naročil in izvajanjem pogodb, ki se financirajo iz proračuna, in vse poslovne knjige gotovine ali materiala, vse računovodske evidence ali dokazila in tudi upravne dokumente v zvezi z njimi, vse dokumente v zvezi s prihodki in odhodki, vse evidence premoženja, vse organigrame služb, za katere Računsko sodišče meni, da so potrebni za revidiranje izkaza realizacije proračuna in izkaza finančnega izida na podlagi evidenc ali na kraju samem, ter za isti namen tudi vse dokumente in podatke, pripravljene ali arhivirane na magnetnih medijih .
They shall place at the disposal of the Court of Auditors all documents concerning the award and performance of contracts financed by the budget and all accounts of cash or materials, all accounting records or supporting documents, and also administrative documents relating thereto, all documents relating to revenue and expenditure, all inventories, all organisation charts of departments, which the Court of Auditors considers necessary for auditing the budgetary and financial outturn report on the basis of records or on the spot and, for the same purposes, all documents and data created or stored on a magnetic medium .
Računskemu sodišču dajo na voljo vso dokumentacijo v zvezi z oddajo naročil in izvajanjem pogodb, ki se financirajo iz proračuna, in vse poslovne knjige gotovine ali materiala, vse računovodske evidence ali dokazila in tudi upravne dokumente v zvezi z njimi, vse dokumente v zvezi s prihodki in odhodki, vse evidence premoženja, vse organigrame služb, za katere Računsko sodišče meni, da so potrebni za revidiranje izkaza realizacije proračuna in izkaza finančnega izida na podlagi evidenc ali na kraju samem, ter za isti namen tudi vse dokumente in podatke, pripravljene ali arhivirane na podatkovnem nosilcu .
They shall place at the disposal of the Court of Auditors all documents concerning the award and performance of contracts financed by the budget and all accounts of cash or materials, all accounting records or supporting documents, and also administrative documents relating thereto, all documents relating to revenue and expenditure, all inventories, all organisation charts of departments, which the Court of Auditors considers necessary for auditing the budgetary and financial outturn report on the basis of records or on the spot and, for the same purposes, all documents and data created or stored on a data carrier .
Člen 153 – odstavek 1
Article 153 – paragraph 1
Računsko sodišče pošlje Komisiji najpozneje do 15. junija, drugim institucijam in organom iz člena 132 pa najpozneje do 1. junija vsa opažanja, ki bi po njegovem mnenju morala biti vključena v letno poročilo.
The Court of Auditors shall transmit to the Commission by 15 June and to other institutions and bodies referred to in Article 132 by 1 st of June at the latest, any observations which are, in its opinion, such that they should appear in the annual report.
Ta opažanja morajo ostati zaupna in se obravnavajo v kontradiktornem postopku.
These observations must remain confidential and are subject to a contradictory procedure.
Vsaka institucija pošlje svoj odgovor Računskemu sodišču najpozneje do 15. oktobra .
Each institution shall address its reply to the Court of Auditors by 15 October at the latest.
Odgovori drugih institucij se pošljejo hkrati tudi Komisiji.
The replies of institutions other than the Commission shall be sent to the Commission at the same time.
Računsko sodišče pošlje Komisiji najpozneje do 15. junija, drugim institucijam in organom iz člena 132 pa najpozneje do 15. junija vsa opažanja, ki bi po njegovem mnenju morala biti vključena v letno poročilo ali bi jih moral pristojni računovodja upoštevati pri pripravi računovodskih izkazov .
The Court of Auditors shall transmit to the Commission by 15 June and to other institutions and bodies referred to in Article 132 by 15 June at the latest, any observations which are, in its opinion, such that they should appear in the annual report or should be taken into account by the competent accounting officer when preparing the accounts .
Vsaka institucija pošlje svoj odgovor Računskemu sodišču najpozneje do 30. septembra .
Each institution shall address its reply to the Court of Auditors by 30 September at the latest.
Pospešitev časovnega razporeda za razrešnice in vključitev pripomb Računskega sodišča.
Acceleration of discharge timetable and incorporation of remarks of the European Court of Auditors.
Člen 153 – odstavek 2
Article 153 – paragraph 2
Po koncu kontradiktornega postopka vsaka zadevna institucija ali organ pošlje svoj odgovor Računskemu sodišču najpozneje do 15. oktobra.
After completion of the contradictory procedure, each institution or body concerned shall address its reply to the Court of Auditors by 15 October at the latest.
Odgovori drugih institucij in organov se pošljejo hkrati tudi Komisiji.
The replies of institutions other than the Commission and of the bodies shall be sent to the Commission at the same time.
Člen 153 – odstavek 5
Article 153 – paragraph 5
Računsko sodišče najpozneje do 15. novembra organu, odgovornemu za razrešnico, in drugim institucijam pošlje svoje letno poročilo, ki mu priloži odgovore institucij, ter poskrbi za njihovo objavo v Uradnem listu Evropske unije.
The Court of Auditors shall transmit to the authorities responsible for giving discharge and to the other institutions, by 15 November at the latest, its annual report accompanied by the replies of the institutions and shall ensure publication thereof in the Official Journal of the European Union .
Računsko sodišče najpozneje do 31. oktobra organu, odgovornemu za razrešnico, in drugim institucijam pošlje svoje letno poročilo, ki mu priloži odgovore institucij, ter poskrbi za njihovo objavo v Uradnem listu Evropske unije.
The Court of Auditors shall transmit to the authorities responsible for giving discharge and to the other institutions, by 31 October at the latest, its annual report accompanied by the replies of the institutions and shall ensure publication thereof in the Official Journal of the European Union .
Izjave s predhodnimi ugotovitvami
Statements of preliminary findings
Računsko sodišče pošlje zadevnim institucijam, organom in državam članicam izjave s predhodnimi ugotovitvami, ki izhajajo iz njegovih revizij.
The Court of Auditors shall transmit to the institutions, bodies or Member States concerned the statements of preliminary findings resulting from its audits.
Izjave s predhodnimi ugotovitvami, ki bi po njegovem mnenju morale biti vključene v letno poročilo, se pošljejo najpozneje do 1. junija proračunskega leta po letu, na katero se nanašajo.
The statements of preliminary findings which are, in the Court’s opinion, such that they should appear in the annual report, shall be transmitted no later than by 1 st of June of the exercise following the one to which they refer.
Izjave s predhodnimi ugotovitvami morajo ostati zaupne.
The statements of preliminary findings must remain confidential.
Zadevna institucija, organ ali država članica v dveh mesecih in pol sporoči Računskemu sodišču svoje pripombe, ki jih želi dati na izjave s predhodnimi ugotovitvami.
The institution, the body or the Member State concerned shall have two and a half months within which to inform the Court of Auditors of any comments it wishes to make on the statements of preliminary findings.
Predlog spremembe upošteva razmisleke Računskega sodišča.
The amendment takes into account the Court of Auditors’ reflections.
Člen 156 – odstavek 1
Article 156 – paragraph 1
Na priporočilo Sveta, ki odloča s kvalificirano večino, Evropski parlament Komisiji da razrešnico v zvezi z izvrševanjem proračuna za leto n do 15. maja leta n + 2.
The European Parliament, upon a recommendation from the Council acting by a qualified majority, shall, before 15 May of year n + 2 give a discharge to the Commission in respect of the implementation of the budget for year n .
Na priporočilo Sveta, ki odloča s kvalificirano večino, Evropski parlament da razrešnico v zvezi z izvrševanjem proračuna za leto n do 15. aprila leta n + 2 :
The European Parliament, upon a recommendation from the Council acting by a qualified majority, shall, before 15 April of year n + 2 give a discharge in respect of the implementation of the budget for year n to:
– Evropski komisiji,
- the European Commission,
- drugim institucijam iz člena 1(2),
- the other institutions as referred to in Article 1(2),
– subjektom, omenjenim v členu 196b(1),
- the entities mentioned under Article 196b(1),
– drugim organom, ki so odgovorni za izvrševanje sredstev Unije, če je zahteva, da Evropski parlament tem organom podeli razrešnico, predvidena v zakonodaji Unije.
- other bodies responsible for the implementation of Union funds, insofar as a requirement of discharge to those bodies by the European Parliament is foreseen in Union legislation.
Člen 157 – odstavek 3
Article 157 – paragraph 3