natgillin/translations-raw huggingface dataset:
vodi do različnih razlag v državah članicah; v zvezi s tem poudarja, da direktiva za podjetja, opredeljena kot subjekt javnega interesa, in za računovodjo, ki revidira to podjetje, uvaja številne daljnosežne obveznosti; nadalje ugotavlja, da direktiva uvaja tudi številne dodatne obveznosti za revizijska podjetja, ki jih zajema opredelitev mreže; ugotavlja, da je potrebno nadaljnje spremljanje učinka opredelitve mreže in pomanjkanja pravne jasnosti glede odgovornosti podjetij za dejanja drugih podjetij, ki pripadajo isti mreži; se nasploh boji, da bo skupek opredelitev povzročil pravno negotovost in visoke stroške usklajevanja ter tako na koncu negativno vplival na izpolnitev cilja direktive; zato poziva Komisijo, naj celovito pregleda izvajanje opredelitev in vidne učinke njihove uvedbe ter po posvetovanju z državami članicami poskrbi za bolj jasne dolgoročne prednostne politične naloge EU na tem področju in poišče način, na katerega bi se te najbolje dosegle;
is leading to differing interpretations among Member States; stresses in this connection that for an undertaking identified as a PIE, and also for the accountant auditing that undertaking, the Directive introduces various far-reaching obligations; notes further that the Directive also introduces various additional obligations for audit firms covered by the definition of "network"; observes that further consideration is needed with regard to the impact of the definition of "network" and the lack of legal clarity regarding the liability of firms for the actions of other firms that belong to the same network; fears in general that a patchwork of definitions will lead to legal uncertainty and high costs of compliance and will thus, ultimately, adversely affect attainment of the Directive's objective; therefore calls on the Commission to undertake a comprehensive review of the implementation of the definitions and the discernible effects of their introduction, and to seek clarity regarding the long-term policy priorities for the EU in this area and the way in which these may best be achieved, in consultation with the Member States;
ugotavlja, da številne države članice še ne izvajajo člena 41 direktive, ki določa, da morajo države članice od subjektov javnega interesa zahtevati ustanovitev revizijske komisije ali primerljivega organa; meni, da je ta zahteva pomembno sredstvo za zagotavljanje neodvisnosti obveznih revizij letnih računovodskih izkazov subjektov javnega interesa;
Notes that many Member States have not yet implemented Article 41 of the Directive, under which Member States must require PIEs to set up an audit committee or comparable body; is of the opinion that this requirement is an important means of guaranteeing the independence of statutory audits of PIEs' annual accounts;
poudarja, da zadnje izkušnje kažejo, da so potrebni pogosti in kakovostni stiki znotraj revizijskih komisij in med neodvisnimi direktorji, nadzornimi odbori in revizorji ter da bi morali člani neizvršnih odborov pozorno preučiti možnost srečanj, na katerih člani izvršnih odborov ne bi bili navzoči;
Stresses that recent experience shows the need for frequent and high-quality interaction within audit committees and between independent directors, supervisory boards and auditors, and that non-executive board members should consider carefully the possibility of having meetings without executive board members being present;
ugotavlja, da določene države članice zahtevo direktive po izmenjavi revizorjev po največ 7 letih izvajajo z izjemno kratkimi dobami izmenjave na 2 ali 3 leta; dvomi, da bi tako kratke dobe izmenjave lahko pozitivno vplivale na kakovost in kontinuiteto obveznih revizij subjektov javnega interesa, in poudarja, da so ovira za to, da bi revizorji in revizijska podjetja dobro razumela revidirani subjekt;
Concludes that certain Member States have implemented the Directive's requirement of auditor rotation within a maximum of seven years with a very short rotation period of as little as two or three years; doubts that such short rotation periods enhance the quality and continuity of statutory audits of PIEs, and points out that they hamper the auditors' and audit firms' sound understanding of the audited entity;
obžaluje, da sistema javnega nadzora, ki ga zahteva direktiva, niso uvedle vse države članice; nadalje ugotavlja, da obstajajo velike razlike med državami članicami, ki so uvedle javni nadzor; ugotavlja, da mora biti javni nadzor v skladu z direktivo organiziran tako, da ne pride do navzkrižja interesov; se glede na to sprašuje, ali nadzorni organi, neposredno povezani z nacionalnimi vladami, izpolnjujejo to zahtevo;
Regrets that not all Member States have introduced the system of public oversight required by the Directive; notes further that, in Member States where forms of public oversight have been introduced, there are considerable differences between them; notes that public oversight under the Directive must be organised in such a way that conflicts of interest are avoided; wonders, in the light of this, whether oversight authorities directly linked to national governments meet that requirement;
meni, da je zelo pomembno, da se sodelovanje med organi javnega nadzora, ki ga zahteva direktiva, dejansko uresniči, saj tesno sodelovanje med nadzornimi organi pospešuje zbliževanje med državami članicami in lahko prepreči dodatna upravna bremena, ki izhajajo iz različnih nacionalnih postopkov in zahtev;
Considers it very important that the cooperation required under the Directive between public-oversight authorities should actually materialise, since intensive cooperation between oversight authorities fosters convergence between Member States and can prevent additional administrative burdens resulting from different national procedures and requirements;
poudarja, da so podrejene družbe, ki kotirajo, predmet obvezne revizije; priporoča, naj nacionalna zakonodaja predpisuje, da bodo matične družbe, ki imajo take podrejene družbe, predmet obveznih revizij, ki jih izvajajo revizorji z dovoljenjem v skladu z direktivo;
Stresses that listed subsidiaries are subject to statutory audits; recommends that national law require that parent undertakings holding such subsidiaries be subject to statutory audits performed by auditors approved in accordance with the Directive;
meni, da je izvajanje člena 47 direktive, ki obravnava revizijske delovne papirje, precej nejasno; poudarja, da države članice sicer lahko dovolijo, da se revizijski delovni papirji ali drugi dokumenti, ki jih posedujejo zakoniti revizorji ali revizijska podjetja z njihovim dovoljenjem, prenesejo pristojnim organom tretje države, čeprav ostajajo pravna vprašanja in vprašanja glede varstva podatkov, ki jih bo treba obravnavati, da se zagotovi, da informacije, ki jih prejmejo revizorji EU od svojih strank, ostanejo zaupne in se ne razkrijejo javnosti tretjih držav, kjer so ta podjetja registrirana ali kjer je registrirano matično podjetje;
Considers that there is a very significant lack of clarity in relation to the implementation of Article 47 of the Directive, which deals with the audit working papers; points out that, whilst Member States may allow the transfer to the competent authorities of a third country of audit working papers or other documents held by the statutory auditors or audit firms approved by them, there are legal and data-protection issues to be addressed in order to ensure that the information which EU auditors receive from their client companies is kept confidential and does not get into the public domain of third countries where such companies are listed or where the parent company is incorporated;
poziva Komisijo, naj skrbno oceni vso nacionalno zakonodajo, ki prenaša direktivo, se odločno loti težav, opisanih v odstavkih od 1 do 9, in v roku 2 let o tem poroča Parlamentu; dvomi, ali je izbrani pristop minimalne uskladitve res prava pot k uresničitvi ciljev te in drugih direktiv, ki zadevajo notranji trg, saj bodo številna odstopanja, ki jih dovoljuje direktiva, povzročila nadaljnjo drobitev računovodskega trga; poziva Komisijo, naj med usklajevanjem poskrbi za jasne koncepte;
Calls on the Commission to make a careful evaluation of all national legislation transposing the Directive, to tackle resolutely the problems referred to in paragraphs 1 to 9 and to report to Parliament on this within two years; doubts whether the chosen method of minimum harmonisation is really the right way to realise the objectives of this and other internal-market-related directives, since the many derogations allowed by the Directive will lead to further fragmentation of the accountancy market; calls on the Commission to make use of clear concepts when harmonisation is being carried out;
poudarja, da ima nepotrebno odlašanje odobritve mednarodnih revizijskih standardov lahko negativen vpliv na zakonodajno okolje, kar bi povzročilo nadaljnjo razdrobljenost, to pa je v nasprotju s splošnim ciljem direktive; zato poziva Komisijo, naj se izogne nepotrebnim zamudam pri sprejemanju mednarodnih revizijskih standardov in sproži široko javno posvetovanje o njihovem sprejetju;
Points out that undue delay in the approval of International Standards on Auditing (ISAs) could have an adverse effect on the regulatory environment, resulting in further fragmentation, which is contrary to the general objective of the Directive; requests the Commission, therefore, to avoid unnecessary delay in the adoption of ISAs and to launch a broad public consultation on their adoption;
meni, da je temeljito spremljanje in preverjanje pravilnega in pravočasnega izvajanja zakonodaje EU ključno sredstvo za boljšo uporabo zakonodaje EU in izogibanje praksi prekomernega normativnega urejanja, ki se lahko pojavi na primer na podlagi člena 40 direktive, ki določa neizčrpen seznam zahtev za pregledno poročanje;
Takes the view that careful monitoring and verification of the correct and timely implementation of EU legislation is an essential means of achieving better application of EU law and avoiding gold-plating practices that may occur on the basis of, for example, Article 40 of the Directive, which lays down a non-exhaustive list of requirements for transparency reporting;
podpira, da Komisija svetuje državam članicam in z njimi tesno sodeluje, da bi tako zagotovila pravilne in pravočasne rezultate prenosa, na primer z delavnicami o prenosu za dosego soglasja o izvajanju posameznih določb zakonodaje Skupnosti; podpira uporabo primerjalnih tabel v postopku izvajanja kot sredstva za doseganje največjega možnega zbližanja; vseeno meni, da je za zagotovitev jasnih smernic državam članicam v postopku izvajanja treba storiti še veliko več in države članice usmeriti k nedvoumnemu izvajanju zakonodaje Skupnosti;
Supports the Commission's guidance of, and close cooperation with, Member States, aimed at securing correct and timely implementation, for example by making use of transposition workshops as a forum for establishing consensus on the implementation of particular provisions of Community legislation; supports the use of correlation tables in the process of implementation as a means of achieving maximum convergence; is nevertheless of the opinion that still more has to be done to give clear guidance to Member States in the course of implementation and to steer Member States towards an unequivocal implementation of Community legislation;
odločno poudarja, da se vsak "kvazi-zakonodajni" ukrep v okviru direktive lahko sprejme le z uporabo regulativnega postopka s pregledom, ki ga po potrebi spremlja ocena učinka ukrepa;
Strongly emphasises that any quasi-legislative measure within the scope of the Directive can only be adopted pursuant to the application of the regulatory procedure with scrutiny, accompanied where appropriate by an evaluation of its impact;
pozdravlja Priporočilo Komisije 2008/362/ES z dne 6. maja 2008 o zunanjem zagotavljanju kakovosti za zakonite revizorje in revizijska podjetja, ki opravljajo revizije subjektov javnega interesa UL L 120, 7.5.2008, str.
Welcomes Commission Recommendation 2008/362/EC of 6 May 2008 on external quality assurance for statutory auditors and audit firms auditing public interest entities OJ L 120, 7.5.2008, p.
; podpira uveljavljeno mnenje, da je pomembno, da so neodvisni zunanji pregledi zagotavljanja kakovosti skladni s ciljem direktive glede izboljšanja kakovosti revizij in verodostojnosti objavljenih finančnih podatkov; poleg tega odobrava uveljavljeno mnenje, da je popolna neodvisnost in nepristranskost inšpekcij in inšpektorjev izjemnega pomena;
; subscribes to the established view that it is important to have independent external quality assurance reviews in line with the Directive's objective of enhancing the quality of audits and the credibility of published financial information; endorses, moreover, the established view that the total independence and impartiality of inspections and inspectors are of the utmost importance;
poziva Komisijo, naj v tesnem sodelovanju z državami članicami spodbuja nacionalne strukture zagotavljanja kakovosti, kar bo zagotavljalo neodvisno in zunanje zagotavljanje kakovosti za računovodska podjetja; poudarja, da se mora evropska zakonodajna oblast v zvezi s tem omejiti na splošne okvirne določbe, vsebovane v direktivi, in priporočilo ter da mora prepustiti stroki, da pravila natančneje opredeli;
Urges the Commission to promote national quality assurance structures, in close collaboration with the Member States, which ensures independent and external quality assurance for accountancy firms; stresses, in this connection, that the European legislative authority must confine itself to general framework provisions set out in the Directive and the recommendation and that it must be left to the profession to flesh out those rules;
je seznanjen s Sklepom Komisije 2008/627/ES z dne 29. julija 2008 o prehodnem obdobju za revizijske dejavnosti nekaterih revizorjev ali revizijskih subjektov tretjih držav UL L 202, 31.7.2008, str.
Takes note of Commission Decision 2008/627/EC of 29 July 2008 concerning a transitional period for audit activities of certain third country auditors and audit entities OJ L 202, 31.7.2008, p.
; poziva Komisijo, naj Parlament obvesti o nadaljnjem ukrepanju v zvezi v vprašanjem registracije revizorjev tretjih držav;
; asks the Commission to communicate to Parliament its follow-up on the question of the registration of third-county auditors;
ugotavlja, da lahko razlike med režimi odgovornosti v državah članicah privedejo do regulatorne arbitraže in spodkopavajo notranji trg, vendar se zaveda različnih stopenj izpostavljenosti, povezanih z velikostjo revizijskih podjetij in družb, ki jih obravnavajo; poudarja, da odškodninski zahtevki pogosto prihajajo iz tretjih držav, kjer so podlaga za spore največkrat dogovori o odvetniškem honorarju v določenem odstotku od dosežene odškodnine; ni naklonjen taki kulturi pravnih sporov v Evropski uniji in poziva k bolj temeljnemu reševanju škodljivih vplivov takih praks, katerih gonilo so provizije;
Notes that divergences between Member States' liability regimes might lead to regulatory arbitrage and undermine the internal market, but is aware of the differing levels of exposure linked to the size of audit firms and companies with which they deal; emphasises that liability claims often come from third countries in which such litigation is largely driven by contingency-fee arrangements; is reluctant to welcome such a litigation culture into the European Union and asks for a more fundamental resolution to the perverse effects of such fee-driven practices;
opozarja na Priporočilo Komisije 2008/473/ES z dne 5. junija 2008 o omejevanju civilne odgovornosti zakonitih revizorjev in revizijskih podjetij UL L 162, 21.6.2008, str.
Notes Commission Recommendation 2008/473/EC of 5 June 2008 concerning the limitation of the civil liability of statutory auditors and audit firms OJ L 162, 21.6.2008, p.
, po katerem naj države članice odgovornost računovodij omejijo glede na domače predpise in okoliščine; poleg tega opozarja na cilj priporočila, ki je doseči večjo konvergenco med državami članicami na tem področju, s tem pa spodbuditi enake pogoje za podjetja in računovodska podjetja; poudarja, da cilj omejevanja odgovornosti računovodij in računovodskih podjetij, kot je naveden v priporočilu Komisije, ne sme kršiti načel, ki v nekaterih državah članicah veljajo za civilno odgovornost, kot je načelo pravice do odškodnine za žrtve; poudarja, da priporočilo v kontekstu sedanje gospodarske in finančne krize ne bi smelo pod vprašaj postaviti kakovosti obvezne revizije ali zaupanja v njeno funkcijo; poziva Komisijo, naj Parlament najkasneje leta 2010 obvesti o učinku priporočila ter nadaljnjih ukrepih, pri čemer naj največjo pozornost nameni zlasti vprašanju, ali in v kakšni meri vpliva na večjo konvergenco med državami članicami, skladno s ciljem direktive; poudarja, da bo morala Komisija – če se bo izkazalo, da so potrebni nadaljnji ukrepi – izdelati oceno učinka, v kateri bo proučila možne posledice omejevanja civilne odgovornosti revizorjev in revizijskih podjetij na kakovost revizij, finančno varnost in koncentracijo na računovodskem trgu;
, which calls on Member States to limit the liability of accountants, with due regard for their own national legislation and circumstances; further notes the recommendation's objective of bolstering the level playing-field for undertakings and accountancy firms through greater convergence between Member States in this area; underlines that the objective of limiting the liability of auditors and audit firms proposed by the Commission recommendation must not violate the legal principles governing civil liability in certain Member States, such as the principle of the right to compensation for victims; underlines that, within the context of the current economic and financial crisis, the recommendation should not call into question the quality of the statutory audit or the confidence placed in the function of statutory audits; calls on the Commission to inform Parliament no later than in 2010 about the impact of, and the follow-up to, the recommendation, the important issue in this connection being, in particular, whether and to what extent, in accordance with the Directive's objective, the recommendation is leading to greater convergence between Member States; emphasises that, in the event that further measures prove necessary, the Commission must undertake an impact study assessing the possible effects of limitation of civil liability of auditors and audit firms on the quality of audits, financial security and the concentration on the audit market;
pozdravlja posvetovanja, ki ga je začela Komisija o lastninskih pravicah v računovodskih podjetjih, in z zanimanjem pričakuje odziv zainteresiranih strani;
Welcomes the consultation initiated by the Commission on ownership rights in accountancy firms and looks forward with interest to the responses of stakeholders;
Resolucija Evropskega parlamenta z dne 10. marca 2009 o enakem obravnavanju ter dostopu moških in žensk na področju uprizoritvenih umetnosti ( 2008/2182(INI) )
European Parliament resolution of 10 March 2009 on equality of treatment and access for men and women in the performing arts ( 2008/2182(INI) )
ob upoštevanju Direktive Sveta 97/80/ES z dne 15. decembra 1997 o dokaznem bremenu v primerih diskriminacije zaradi spola UL L 14, 20.1.1998, str.
having regard to Council Directive 97/80/EC of 15 December 1997 on the burden of proof in cases of discrimination based on sex OJ L 14, 20.1.1998, p.
ob upoštevanju svojih resolucij z dne 7. junija 2007 o socialnem statusu umetnikov UL C 125 E, 22.5.2008, str.
having regard to its resolutions of 7 June 2007 on the Social status of artists OJ C 125 E, 22.5.2008, p.
in z dne 3. septembra 2008 o enakosti med ženskami in moškimi – 2008 Sprejeta besedila, P6_TA(2008)0399 .
and of 3 September 2008 on Equality between women and men - 2008 Texts adopted on that date, P6_TA(2008)0399 .
ob upoštevanju poročila Odbora za pravice žensk in enakost spolov ( A6-0003/2009 ),
having regard to the report of the Committee on Women's Rights and Gender Equality ( A6-0003/2009 ),
ker so na področju uprizoritvenih umetnosti neenakosti pri možnostih za zaposlitev in možnostih nasploh med ženskami in moškimi močno prisotne in zakoreninjene,
whereas inequalities in career prospects and opportunities between women and men in the performing arts are very much present and persistent,
ker je treba resno analizirati mehanizme, ki povzročajo te neenakosti med moškimi in ženskami,
whereas the mechanisms which produce these gender inequalities should be seriously analysed,
ker mora načelo enakosti med moškimi in ženskami veljati za vse akterje na področju uprizoritvenih umetnosti, in sicer v vseh vejah in strukturah (produkcija, razširjanje in poučevanje) ter na vseh področjih dejavnosti (umetniškem, tehničnem in upravnem),
whereas the principle of equality between men and women should apply to all players in the performing arts sector, in all disciplines, all types of structure (production, broadcasting and teaching) and all activities (artistic, technical and administrative),
ker moški in ženske niso enako zastopani v različnih poklicih na področju uprizoritvenih umetnosti in ker je treba tej prvi obliki neenakosti dodati še različne pogoje dela in zaposlovanja ter razlike v dohodkih,
whereas men and women are not proportionally represented in the various jobs in the performing arts, and whereas this initial form of inequality is compounded by disparities in work and employment conditions and income,
ker so neenakosti dostopa do vodilnih položajev, produkcijskih sredstev in mrež za razširjanje različno prisotne v vseh vejah uprizoritvenih umetnosti,
whereas inequalities in access to decision-making posts, means of production and broadcast networks are apparent to varying degrees in all disciplines of the performing arts,
ker je treba za dosego enakosti v poklicih na področju uprizoritvenih umetnosti sistematično zagotoviti mešano zastopanost spolov,
whereas the objective of equality in jobs in the performing arts presupposes the systematic opening-up of all jobs to both men and women,
ker zgolj talent ne zadostuje za umetniško kakovost izvedbe ali uspešno poklicno pot in ker bi večje upoštevanje uravnovešene zastopanosti med moškimi in ženskami v poklicih na področju uprizoritvenih umetnosti temu dalo nov zagon,
whereas talent alone is not sufficient for the artistic quality of a performance or the success of a professional career, and whereas taking better account of the representation of men and women in jobs in the performing arts would have the effect of reinvigorating the sector,
ker je treba zato spremeniti sedanjo segregacijo, ki še vedno vlada na področju uprizoritvenih umetnosti, pri čemer je treba poleg posodobitve in demokratizacije tega področja določiti tudi uresničljive cilje za dosego enakosti, s katerimi se bo spodbujala socialna pravičnost,
whereas, therefore, the current instances of segregation that still persist in the performing arts should be changed, not only by modernising and democratising the sector, but also by setting realistic equality goals which promote social justice,
ker ostajata sposobnost in nadarjenost zaradi obstoječih neenakosti neizkoriščeni, te neenakosti pa škodijo umetniški razgibanosti, razcvetu in ekonomskemu razvoju te dejavnosti,
whereas the existing inequalities leave skills and talents unexploited and are damaging to the artistic dynamism, influence and economic development of the sector,
ker je zaradi zakoreninjenih predsodkov obnašanje do žensk pri izbiri in imenovanju ter v delovnih odnosih prepogosto diskriminacijsko; ker imajo ženske kljub višji stopnji izobrazbe, zanimanju za nenehno izobraževanje in boljšim sposobnostim povezovanja, pogosto nižje dohodke kot moški,
whereas persistent prejudices too often lead to discriminatory behaviour towards women in selection and appointment procedures and in work relations; whereas women often receive lower remuneration than men even if they have higher educational qualifications, a stronger interest in training and stronger networks,