natgillin/translations-raw huggingface dataset:
poziva vladi Rusije in Združenih držav Amerike, naj okrepita razprave o vprašanjih obrambe in varnosti, ki neposredno ali posredno vključujejo države članice Evropske unije; poziva vladi obeh držav, naj celovito vključita Evropsko unijo in njene države članice v te razprave in naj se vzdržita kakršnihkoli korakov ali sklepov, ki bi se utegnili obravnavati kot grožnja miru in stabilnosti na evropski celini;
Appeals to the Governments of Russia and the United States to intensify the discussions on defence and security issues directly or indirectly involving the Member States of the European Union; urges the Governments of both states fully to involve the European Union and its Member States in these discussions and to refrain from any steps and decisions which might be considered a threat to peace and stability on the European continent;
poziva rusko vlado, naj pozitivno prispeva k prizadevanjem kontaktne skupine za Kosovo in Evropske unije, da bi našli trajnostno politično rešitev za prihodnji status Kosova, ki bi bila sprejemljiva za obe strani, vpleteni v spor;
Calls on the Russian Government to make a positive contribution to the efforts of the Contact Group for Kosovo and the European Union to find a sustainable, political solution for the future status of Kosovo which can be accepted by the parties involved in the conflict;
poziva Komisijo in Svet, naj si skupaj z rusko vlado prizadevata za skupne pobude za krepitev varnosti in stabilnosti v skupni soseščini, zlasti z okrepljenim dialogom glede Ukrajine in Belorusije ter s skupnimi prizadevanji za končno rešitev „zamrznjenih sporov“ v Gorskem Karabahu, pa tudi v Moldaviji in Gruziji, z zagotavljanjem popolne ozemeljske nedotakljivosti teh držav;
Calls on the Commission and the Council to pursue joint initiatives with the Russian Government aimed at strengthening security and stability in the common neighbourhood, in particular by means of enhanced dialogue over Ukraine and Belarus and joint efforts to finally resolve the frozen conflicts in Nagorno Karabakh as well as in Moldova and Georgia by guaranteeing the full territorial integrity of those states;
pozdravlja pobude za odpravo vizumov za potovanja med Evropsko unijo in Rusijo; poziva k nadaljnjemu sodelovanju na področjih nezakonitega priseljevanja, boljšega nadzora nad osebnimi dokumenti in boljše izmenjave informacij o terorizmu in organiziranem kriminalu; poudarja, da morata Svet in Komisija zagotoviti, da bo Rusija izpolnjevala vse pogoje, določene v sporazumih, doseženih s pogajanji, o odpravi vizumov med obema stranema, da bi se izognili vsakršni kršitvi v smislu varnosti in demokracije v Evropi;
Welcomes the initiatives to achieve visa-free travel between the European Union and Russia; calls for further cooperation on illegal immigration, improved checks on identity documents and better information exchange on terrorism and organised crime; emphasises that the Council and the Commission must ensure that Russia complies with all the conditions set in any negotiated agreement on the elimination of visas between the two sides, so as to prevent any breach of security and democracy in Europe;
naroči svojemu predsedniku, naj to resolucijo posreduje Svetu, Komisiji, vladam in parlamentom držav članic in Ruske federacije ter Svetu Evrope in Organizaciji za varnost in sodelovanje v Evropi.
Instructs its President to forward this resolution to the Council, the Commission, the Governments and Parliaments of the Member States and of the Russian Federation, the Council of Europe and the Organisation for Security and Cooperation in Europe.
o osnutku uredbe Komisije o spremembi uredbe (ES) št. 1725/2003 o sprejetju nekaterih mednarodnih računovodskih standardov v skladu z uredbo (ES) št. 1606/2002 Evropskega parlamenta in Sveta ter v zvezi z mednarodnim standardom računovodskega poročanja (MSRP) 8 o razkritju poslovnih odsekov (C6‑0000/0000)
on the draft Commission regulation amending Regulation (EC) No 1725/2003 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards: International Financial Reporting Standard (IFRS) 8 concerning disclosure of operating segments (C6‑0000/0000)
Resolucija Evropskega parlamenta o osnutku uredbe Komisije o spremembi uredbe (ES) št. 1725/2003 o sprejetju nekaterih mednarodnih računovodskih standardov v skladu z uredbo (ES) št. 1606/2002 Evropskega parlamenta in Sveta ter v zvezi z mednarodnim standardom računovodskega poročanja (MSRP) 8 o razkritju poslovnih odsekov (C6‑0000/0000)
European Parliament resolution on the draft Commission regulation amending Regulation (EC) No 1725/2003 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards: International Financial Reporting Standard (IFRS) 8 concerning disclosure of operating segments (C6‑0000/0000)
ob upoštevanju uredbe Evropskega parlamenta in Sveta št. 1606/2002 UL L 243, 11.9.2002, str.
having regard to European Parliament and Council Regulation 1606/2002 OJ L 243, 11.9.2002, p.
ob upoštevanju osnutka uredbe Komisije o spremembi uredbe (ES) št. 1725/2003 o sprejetju nekaterih mednarodnih računovodskih standardov v skladu z uredbo (ES) št. 1606/2002 Evropskega parlamenta in Sveta ter v zvezi z mednarodnim standardom računovodskega poročanja (MSRP) 8 o razkritju poslovnih odsekov (C6-0000/0000),
having regard to the draft Commission regulation amending Regulation (EC) No 1725/2003 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards: International Financial Reporting Standard (IFRS) 8 concerning disclosure of operating segments (C6‑0000/0000),
ob upoštevanju svoje resolucije z dne 24. oktobra 2006 Resolucija Evropskega parlamenta o računovodskih standardih, ki jih uporabljajo izdajatelji iz tretjih držav, in njihovi skladnosti z mednarodnimi standardi računovodskega poročanja, kot je navedeno v osnutku izvedbenih ukrepov iz direktive o prospektu in direktive o preglednosti (osnutek uredbe Komisije, ki spreminja Uredbo Komisije (ES) št. 809/2004 o računovodskih standardih, v skladu s katerimi so prikazane pretekle informacije, vsebovane v prospektih, in osnutek sklepa Komisije o uporabi informacij, pripravljenih v skladu z mednarodno sprejetimi računovodskimi standardi, s strani izdajateljev vrednostnih papirjev iz tretjih držav), P6_TA-PROV(2006)0436 . o računovodskih standardih, ki jih uporabljajo izdajatelji iz tretjih držav, in njihovi skladnosti z mednarodnimi standardi računovodskega poročanja, kjer so opredeljeni pogoji, pod katerimi je EU privolila v približevanje in usklajevanje mednarodnih računovodskih standardov, kot jih je sprejela EU, in splošnih računovodskih načel ZDA,
having regard to its resolution of 24 October 2006 European Parliament resolution on the accounting standards used by third country issuers and their equivalence to IFRS as mentioned in the draft implementing measures of the Prospectus Directive and the Transparency Directive (draft Commission regulation amending Regulation (EC) No 809/2004 as regards the accounting standards in accordance with which historical information contained in prospectuses is drawn up, and draft Commission decision on the use by third country issuers of securities of information prepared under internationally accepted accounting standards) - P6_TA-PROV(2006)0436 . on the accounting standards used by third country issuers and their equivalence to IFRS setting out the conditions under which the EU has accepted the convergence and equivalence process between the IFRS as adopted by the EU and US GAAP,
ob upoštevanju razprave na plenarnem zasedanju 25. aprila 2007, kjer je bilo glasovanje o predlogu resolucije o mednarodnem standardu računovodskega poročanja št. 8 preloženo, ker so službe Komisije privolile, da bodo izvedle študijo vpliva in jo 10. septembra predstavile Odboru za ekonomske in monetarne zadeve; in da je njegov namen priprava bolj kakovostnih računovodskih izkazov,
having regard to the plenary debate of 25 April 2007 during which it was decided to adjourn the vote on the motion for resolution regarding International Financial Reporting Standard (IFRS) 8 because the Commission services agreed to carry out an impact study and to present this to the Economic and Monetary Affairs Committee on 10 September; having regard to the fact that convergence of financial reporting standards must make it possible to produce higher quality financial statements,
ob upoštevanju poročila Komisije o morebitnih vplivih sprejetja mednarodnega računovodskega standarda št. 8 z naslovom "Endorsement of IFRS 8 Operating Segments - Analysis of Potential Effects – Report" z dne 10. septembra 2007,
having regard to the Commission services' 'Endorsement of IFRS 8 Operating Segments - Analysis of Potential Effects - Report' of 10 September 2007,
ker se je Evropska unija odločila, da za konsolidirane računovodske izkaze družb EU, ki kotirajo na borzi, uporabi mednarodne računovodske standarde; ker so bili ti računovodski standardi s postopkom komitologije vključeni v zakonodajo EU,
whereas for the consolidated accounts of listed EU companies the European Union has decided to apply international accounting standards; whereas these accounting standards are incorporated into EU law through comitology,
ker je finančno poročanje v skladu z uporabljenim poslovnim modelom, vključno z ustreznimi geografskimi podatki, pomembno za razumevanje računovodskih izkazov,
whereas segmental reporting according to the business model being pursued is important for understanding financial statements, including appropriate geographical information,
ker morajo biti razkriti podatki poslovnih odsekov primerljivi,
whereas segmental disclosure must be comparable,
ker mora Uprava za mednarodne računovodske standarde opraviti revizijo mednarodnega računovodskega standarda št. 8 dve leti po začetku njegovega izvajanja,
whereas, two years after the implementation of IFRS 8, the IASB should carry out a review,
ker bi morala vsa podjetja v EU, ki kotirajo na borzi, ne glede na velikost, spoštovati zakonodajo EU, vključno z mednarodnimi računovodskimi standardi, ki jih je EU sprejela,
whereas all listed EU companies, irrespective of size, should follow EU law, including IFRS as endorsed by the EU,
ker je bilo Komisiji naloženo, naj oceni vpliv mednarodnega računovodskega standarda št. 8,
whereas the Commission was committed to carry out an assessment of the impact of IFRS 8,
podpira predlog Komisije o sprejetju mednarodnega računovodskega standarda št. 8 vključuje ameriški računovodski standard SFAS št. 131 v zakonodajo EU, kar pomeni, da bodo morala podjetja EU, ki kotirajo na borzi, pri razkritju podatkov uporabiti takšne poslovne odseke kot pri vsakodnevnem upravljanju podjetja;
Accepts the Commission's proposal to endorse IFRS 8 incorporating US SFAS 131 into EU law, which will require listed EU companies to disclose segmental information following the 'through the eyes of management approach';
obžaluje, da Komisija v svoji oceni vpliva ni dovolj upoštevala interesov uporabnikov, potreb malih in srednje velikih podjetij v različnih evropskih državah ter družb, ki delujejo samo na lokalni ravni;
Regrets that the impact assessment carried out by the Commission did not take sufficiently into account the interests of users as well as the needs of small and medium-sized companies located in different European countries and companies operating only locally;
opozarja, da približevanje računovodskih standardov ni enostranski proces, v katerem bi ena stran preprosto prevzela standarde računovodskega poročanja druge strani;
Recalls that convergence of accounting is not a one-sided process where one party simply copies the financial reporting standards of the other party;
izraža zadržek v zvezi z mnenjem Komisije, da sporočanje geografskih informacij dejansko ne bo okrnjeno v primerjavi z mednarodnim računovodskim standardom IAS 14, in meni, da je zelo pomembno, da uprave še naprej posredujejo delne informacije, ki omogočajo, da lahko uporabniki ocenijo tveganje in vodila podjetij glede geografije in poslovnega sektorja za vsako državo posebej, ko je to smiselno, ter poziva Komisijo, naj Parlamentu v prihodnjih šestih mesecih poroča o izidu razprav z Upravo za mednarodne računovodske standarde o tej zadevi;
Expresses reservation as to the Commission's analysis that disclosure of geographical information would in practice not be reduced compared to IAS 14, and considers it vital that management continues to provide segmental information sufficient to allow users to assess the risks and drivers of the business in terms of geography, where relevant country-by-country, and business sector and asks the Commission to report back to Parliament on the outcome of the discussion with the IASB on this issue within the next six months;
ugotavlja, da si je mogoče koncept "glavnega oblikovalca odločitev" razlagati tako, da gre za funkcijo, ne nujno za osebo, kar pomeni, da gre lahko za upravni odbor, ki prevzema skupinsko odgovornost za odločitve, kot predvideva evropska zakonodaja;
Notes that the 'Chief Operating Decision Maker' concept could be seen as a function, and as such can fit the concept of the board having collective responsibility as set out in European law;
poziva Komisijo, naj natančno spremlja uporabo mednarodnega računovodskega standarda št. 8 in o tem najpozneje do leta 2011 poroča Evropskemu parlamentu, med drugim naj bo pozorna na poročanje o poslovnih odsekih glede na geografsko lokacijo, dobiček ali izgubo posameznega poslovnega odseka in uporabo ukrepov, ki jih mednarodni standardi računovodskega poročanja ne predvidevajo; Komisijo opozarja, da je dolžna odpraviti morebitne pomanjkljivosti pri uporabi mednarodnega računovodskega standarda št. 8;
Requests the Commission to follow closely the application of IFRS 8 and to report back to Parliament no later than 2011, inter alia regarding reporting of geographical segments, segment profit or loss, and use of non-IFRS measures; underlines that if the Commission discovers deficiencies in the application of IFRS 8 it has a duty to rectify such deficiencies;
poudarja, da bo Evropski parlament aktivno uveljavljal svojo pravico do nadzora; zato poudarja, da morajo Upravni odbor za mednarodne računovodske standarde, Uprava za mednarodne računovodske standarde in zlasti Komisija z Evropskim parlamentom in evropskimi zainteresiranimi stranmi sodelovati tesneje kot doslej, saj je dosedanje slabo sodelovanje povzročilo resne težave, na primer z mednarodnim standardom računovodskega poročanja 8; meni, da bi moral sodelovati že v najzgodnejših fazah oblikovanja standarda, da bi se izognili velikim zamudam pri postopku sprejemanja;
Stresses that Parliament will actively use its right of scrutiny; underlines therefore that the IASB/IASCF and the Commission in particular must engage more closely with Parliament and European stakeholders than they have done so far, because failure to do so has caused serious problems as, for example, with IFRS 8; considers that it should be involved in the earliest stages of the standard setting process in order to avoid significant delays in the endorsement process;
zato zahteva, da Evropska komisija preseže nezavezujoče smernice in spodbuja razvoj ustreznega računovodskega standarda, ki od ekstraktivnih podjetij zahteva poročanje po posameznih državah;
Requests therefore that the Commission go beyond voluntary guidelines and support the development of an appropriate accounting standard requiring country-by-country reporting by extractive companies;
poudarja, da bi morala Komisija vedno slediti svojim načelom za boljšo pravno ureditev, in da mora, zlasti v povezavi z mednarodnimi računovodskimi standardi, zagotoviti, da se že v začetni fazi njihove priprave ali razlage izvede ocena vpliva in poskrbi za potrebno podporo; poudarja, da morajo takšne ocene vpliva vsebovati številčne podatke in ponazarjati ravnovesje med zainteresiranimi stranmi;
Stresses that the Commission in all cases should follow its own principles of better regulation, and that, in particular regarding international accounting standards, it must ensure that impact assessments are carried out at the earliest stages in the development of international accounting standards or interpretation, and provide the necessary support; underlines that such impact assessments must incorporate quantitative information and reflect an equilibrium between stakeholders;
poudarja pomen ustrezne uporabe računovodskih standardov; zlasti vloge Evropskega parlamenta, da pravilno uveljavlja svojo pravico do nadzora;
Stresses the importance of appropriate enforcement of accounting standards, namely the capacity for the EP to properly exercise its right of scrutiny;
naroči predsedniku, naj resolucijo posreduje Svet in Komisiji ter parlamentom in vladam držav članic.
Instructs its President to forward this resolution to the Council and Commission, and the parliaments and governments of the Member States.
o osnutku uredbe Komisije, ki spreminja Uredbo Komisije (ES) št. 809/2004 o računovodskih standardih, v skladu s katerimi so prikazane pretekle informacije, vsebovane v prospektih
on the draft Commission decision the draft Commission regulation amending Regulation (EC) No 809/2004 as regards the accounting standards in accordance with which historical information contained in prospectuses is drawn up
o osnutku sklepa Komisije o uporabi informacij, pripravljenih v skladu z mednarodno sprejetimi računovodskimi standardi, s strani izdajateljev vrednostnih papirjev iz tretjih držav (C6‑0000/2007)
on the draft Commission decision on the use by third country issuers of securities of information prepared under internationally accepted accounting standards (C6‑0000/2007)
Resolucija Evropskega parlamenta o osnutku uredbe Komisije, ki spreminja Uredbo Komisije (ES) št. 809/2004 o računovodskih standardih, v skladu s katerimi so prikazane pretekle informacije, vsebovane v prospektih
European Parliament resolution on the draft Commission decision the draft Commission regulation amending Regulation (EC) No 809/2004 as regards the accounting standards in accordance with which historical information contained in prospectuses is drawn up
ob upoštevanju Direktive 2003/71/ES Evropskega parlamenta in Sveta z dne 4. novembra 2003 o prospektu, ki se objavi ob javni ponudbi ali sprejemu vrednostnih papirjev v trgovanje in o spremembi Direktive 2001/34/ES UL L 345, 31.12.2003, str.
having regard to Directive 2003/71/EC of the European Parliament and of the Council of 4 November 2003 on the prospectus to be published when securities are offered to the public or admitted to trading and amending Directive 2001/34/EC OJ L 345, 31.12.2003, p.
64. in zlasti člena 7(1),
64. , and in particular Article 7(1) thereof,
ob upoštevanju Direktive 2004/109/ES Evropskega parlamenta in Sveta z dne 15. decembra 2004 o uskladitvi zahtev v zvezi s preglednostjo informacij o izdajateljih, katerih vrednostni papirji so sprejeti v trgovanje na reguliranem trgu, in o spremembah Direktive 2001/34/ES UL L 390, 31.12.2004, str.
having regard to Directive 2004/109/EC of the European Parliament and of the Council of 15 December 2004 on the harmonisation of transparency requirements in relation to information about issuers whose securities are admitted to trading on a regulated market and amending Directive 2001/34/EC OJ L 390, 31.12.2004, p.
38. , zlasti člena 23(4)(i),
38. , and in particular point (i) of Article 23(4) thereof,
ob upoštevanju Uredbe (ES) št. 1606/2002 Evropskega parlamenta in Sveta z dne 19. julija 2002 o uporabi mednarodnih računovodskih standardov UL L 243, 11.9.2002, str.
having regard to Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards OJ L 243, 11.9.2002, p.
ob upoštevanju osnutka uredbe Komisije, ki spreminja Uredbo (ES) št. 809/2004 o računovodskih standardih, v skladu s katerimi so prikazane pretekle informacije, vsebovane v prospektih,
having regard to the draft Commission regulation amending Regulation (EC) No 809/2004 as regards the accounting standards in accordance with which historical information contained in prospectuses is drawn up,
ob upoštevanju svoje resolucije P6_TA-PROV(2006)0436 Resolucija Evropskega parlamenta o računovodskih standardih, ki jih uporabljajo izdajatelji iz tretjih držav, in njihovi skladnosti z mednarodnimi standardi računovodskega poročanja, kot je navedeno v osnutku izvedbenih ukrepov iz direktive o prospektu in direktive o preglednosti (osnutek uredbe Komisije, ki spreminja Uredbo Komisije (ES) št. 809/2004 o računovodskih standardih, v skladu s katerimi so prikazane pretekle informacije, vsebovane v prospektih, in osnutek sklepa Komisije o uporabi informacij, pripravljenih v skladu z mednarodno sprejetimi računovodskimi standardi, s strani izdajateljev vrednostnih papirjev iz tretjih držav). z dne 24. oktobra 2006,
having regard to its resolution European Parliament resolution on the accounting standards used by third country issuers and their equivalence to IFRS as mentioned in the draft implementing measures of the Prospectus Directive and the Transparency Directive (draft Commission regulation amending Regulation (EC) No 809/2004 as regards the accounting standards in accordance with which historical information contained in prospectuses is drawn up, and draft Commission decision on the use by third country issuers of securities of information prepared under internationally accepted accounting standards). of 24 October 2006,
ob upoštevanju sklepa Sveta 1999/468/ES z dne 28. junija 1999 o določitvi postopkov za uresničevanje Komisiji podeljenih izvedbenih pooblastil UL L 184, 17.7.1999, str.
having regard to Council Decision 1999/468/EC of 28 June 1999 laying down the procedures for the exercise of implementing powers conferred on the Commission OJ L 184, 17.7.1999, p.
ob upoštevanju izjave, ki jo je Parlamentu podal predsednik Komisije Romano Prodi 5. februarja 2002 Zapisnik tega zasedanja. ,
having regard to the statement made to Parliament by Commission President Prodi on 5 February 2002 Minutes of that sitting. ,
ob upoštevanju svoje resolucije z dne 5. februarja 2002 o izvajanju zakonodaje o finančnih storitvah v okviru poročila Lamfalussy UL C 284 E, 21.11.2002, str.
having regard to its resolution of 5 February 2002 on the implementation of financial services legislation in the context of the Lamfalussy Report OJ C 284 E, 21.11.2002, p.
V zvezi z osnutkom uredbe o izvajanju
As regards the draft implementing regulation
opaža napredek Komisije pri odpravi zahtev po uskladitvi za izdajatelje vrednostnih papirjev iz EU v tretjih državah; podpira sprejete ukrepe za priznanje splošnih računovodskih načel ZDA in mednarodnih standardov računovodskega poročanja, ki temeljijo na standardih EU, v obeh pravnih sistemih brez uskladitve do leta 2009;
Notes the progress achieved by the Commission in the elimination of the reconciliation requirements for EU issuers in third countries; supports steps directed towards the recognition of the US GAAP and IFRS-based EU standards in both jurisdictions without reconciliation by 2009;
meni, da bi morala biti splošna računovodska načela tretjih držav obravnavana kot enakovredna mednarodnim standardom računovodskega poročanja, če lahko vlagatelji sprejmejo podobne odločitve, ne glede nato ali razpolagajo s finančnimi izkazi, ki temeljijo na mednarodnih standardih računovodskega poročanja, ali na splošnih računovodskih načelih tretjih držav, ter če imajo vlagatelji zadostno zaupanje v zagotavljanje in izvajanje revizije na posameznih ravneh;
Takes the view that third-country GAAP should be considered equivalent to IFRS if investors are able to make similar decisions irrespective of whether they are provided with financial statements based on IFRS or on third-country GAAP and if audit assurance and enforcement on entity levels are sufficient for investors to rely on;