natgillin/translations-raw huggingface dataset:
zagotovi varovanje za vsa bistvena tveganja pozicij z instrumenti, za katere obstaja aktivni, dvosmerni likvidni trg; in
hedge all material risks of the position with instruments for which an active, liquid two-way market exists; and
naredi zanesljive ocene za ključne predpostavke in parametre, ki se uporabljajo v notranjem modelu;
derive reliable estimates for the key assumptions and parameters used in the model;
obseg, v katerem lahko institucija in v katerem se od nje zahteva, da pripravi vrednotenja za pozicijo, ki je lahko predmet doslednega zunanjega ovrednotenja;
the extent to which the institution can, and is required to, generate valuations for the position that can be validated externally in a consistent manner;
obseg, v katerem bi lahko zakonske omejitve ali druge operativne zahteve ovirale sposobnost institucije, da proda ali zagotovi varovanje pozicije na kratek rok;
the extent to which legal restrictions or other operational requirements would impede the institution's ability to effect a liquidation or hedge of the position in the short term;
obseg, v katerem lahko institucija in v katerem se od nje zahteva, da aktivno upravlja s tveganji v zvezi z pozicijo v okviru svojega trgovanja; in
the extent to which the institution can, and is required to, actively risk manage the position within its trading operation; and
obseg, v katerem lahko institucija prenaša tveganje ali pozicije med bančno in trgovalno knjigo ter kriterije za take prenose.
the extent to which the institution may transfer risk or positions between the non-trading and trading books and the criteria for such transfers.
Pristojni organi lahko dovolijo institucijam, da pozicije v trgovalni knjigi, določene v členu 57(l), (m) in (n) Direktive 2006/.../ES*
Competent authorities may allow institutions to treat positions that are holdings in the trading book as set out in Article 57(l), (m) and (n) of Directive 2006/.../EC
, obravnavajo kot lastniške instrumente ali dolžniške instrumente, če je to primerno in če kreditna institucija dokaže, da je aktivni vzdrževalec trga.
as equity or debt instruments, as appropriate, where an institution demonstrates that it is an active market maker in these positions.
V tem primeru mora imeti institucija ustrezne sisteme in kontrole za spremljanje trgovanja s primernimi instrumenti lastnih sredstev.
In this case, the institution shall have adequate systems and controls surrounding the trading of eligible own funds instruments.
Trgovanje s postavkami, podobnimi poslom začasne prodaje/začasnega nakupa, ki jih institucija vključi v svojo bančno knjigo, se lahko vključijo v trgovalno knjigo za namene kapitalskih zahtev, če tako obravnava vse take posle .
Term trading-related repo-style transactions that an institution accounts for in its non-trading book may be included in the trading book for capital requirement purposes so long as all such repo-style transactions are included.
Za ta namen so posli, ki so povezani s trgovanjem in so podobni poslom začasne prodaje/začasnega nakupa, opredeljeni kot posli, ki izpolnjujejo pogoje iz člena 11(2) in dela A Priloge VII, pri čemer sta obe strani pozicij v obliki denarnih sredstev ali vrednostnih papirjev, ki jih je mogoče vključiti v trgovalno knjigo.
For this purpose, trading-related repo-style transactions are defined as those that meet the requirements of Article 11(2) and of Annex VII, Part A, and both legs are in the form of either cash or securities includable in the trading book.
Ne glede na to, kje se vključijo, so vsi posli, podobni poslom začasne prodaje/začasnega nakupa, predmet izračuna kapitalske zahteve za kreditno tveganje nasprotne stranke v bančni knjigi (CCR).
Regardless of where they are booked, all repo-style transactions are subject to a non-trading book counterparty credit risk charge.
RAZVELJAVLJENE DIREKTIVE
REPEALED DIRECTIVES
Direktiva Sveta 93/6/EGS z dne 15. marca 1993 o kapitalski ustreznosti investicijskih podjetij in kreditnih institucij
Council Directive 93/6/EEC of 15 March 1993 on the capital adequacy of investments firms and credit institutions
Direktiva 98/31/ES Evropskega parlamenta in Sveta z dne 22. junija 1998 o spremembi Direktive Sveta 93/6/EGS o kapitalski ustreznosti investicijskih podjetij in kreditnih institucij
Directive 98/31/EC of the European Parliament and of the Council of 22 June 1998 amending Council Directive 93/6/EEC on the capital adequacy of investment firms and credit institutions
Direktiva 98/33/ES Evropskega parlamenta in Sveta z dne 22. junija 1998 o spremembi člena 12 Direktive Sveta 77/780/EGS o začetku upravljanja in opravljanju dejavnosti kreditnih institucij, členov 2, 5, 6, 7, 8 in Prilog II in III Direktive Sveta 89/647/EGS o stopnji plačilne sposobnosti za kreditne institucije ter člena 2 in Priloge II k Direktivi Sveta 93/6/EGS o kapitalski ustreznosti investicijskih podjetij in kreditnih institucij
Directive 98/33/EC of the European Parliament and of the Council of 22 June 1998 amending Article 12 of Council Directive 77/780/EEC on the taking up and pursuit of the business of credit institutions, Articles 2, 5, 6, 7, 8 of and Annexes II and III to Council Directive 89/647/EEC on a solvency ratio for credit institutions and Article 2 of and Annex II to Council Directive 93/6/EEC on the capital adequacy of investment firms and credit institutions
Direktiva 2002/87/ES Evropskega parlamenta in Sveta z dne 16. decembra 2002 o dopolnilnem nadzoru kreditnih institucij, zavarovalnic in investicijskih podjetij v finančnem konglomeratu in o spremembi Direktiv Sveta 73/239/EGS, 79/267/EGS, 92/49/EGS, 92/96/EGS, 93/6/EGS in 93/22/EGS ter Direktiv 98/78/ES in 2000/12/ES Evropskega parlamenta in Sveta
Directive 2002/87/EC of the European Parliament and of the Council of 16 December 2002 on the supplementary supervision of credit institutions, insurance undertakings and investment firms in a financial conglomerate and amending Council Directives 73/239/EEC, 79/267/EEC, 92/49/EEC, 92/96/EEC, 93/6/EEC and 93/22/EEC, and Directives 98/78/EC and 2000/12/EC of the European Parliament and of the Council:
Samo člen 26
Only Article 26
Direktiva 2004/39/ES Evropskega parlamenta in Sveta z dne 21. aprila 2004 o trgih finančnih instrumentov in o spremembi Direktiv Sveta 85/611/EGS in 93/6/EGS ter Direktive 2000/12/ES Evropskega parlamenta in Sveta ter o razveljavitvi Direktive Sveta 93/22/EGS
Directive 2004/39/EC of the European Parliament and of the Council of 21 April 2004 on markets in financial instruments amending Council Directives 85/611/EEC and 93/6/EEC and Directive 2000/12/EC of the European Parliament and of the Council and repealing Council Directive 93/22/EEC:
Samo člen 67
Only Article 67
ROKI ZA IZVEDBO
DEADLINES FOR TRANSPOSITION
(iz člena 52)
(referred to in Article 52)
Rok za izvedbo
Deadline for transposition
Direktiva Sveta 93/6/EGS
Council Directive 93/6/EEC
Direktiva 98/31/ES
Directive 98/31/EC
Direktiva 98/33/ES
Directive 98/33/EC
Direktiva 93/6/EGS
Directive 93/6/EEC
Prvi stavek člena 1(1)
Article 1(1) first sentence
Drugi stavek in (2) člena 1(1)
Article 1(1) second sentence and (2)
Člen 7(3)
Article 7(3)
Člen 3(1)(a)
Article 3(1)(a)
Člen 3(1)(b)
Article 3(1)(b)
Člen 67(1)
Article 67(1)
Člen 3(1)(c) do (e)
Article 3(1)(c) to (e)
Člen 2(3) do (5)
Article 2(3) to (5)
Člen 3(1)(f) do (g)
Article 3(1)(f) and (g)
Člen 3(1)(h)
Article 3(1)(h)
Člen 2(10)
Article 2(10)
Člen 3(1)(i)
Article 3(1)(i)
Člen 2(11)
Article 2(11)
Člen 3(1)(j)
Article 3(1)(j)
Člen 2(14)
Article 2(14)
Člen 3(1)(k) in (l)
Article 3(1)(k) and (l)
Člen 2(15) in (16)
Article 2(15) and (16)
Člen 1(1)(b)
Article 1(1)(b)
Člen 3(1)(m)
Article 3(1)(m)
Člen 2(17)
Article 2(17)
Člen 1(1)(c)
Article 1(1)(c)
Člen 3(1)(n)
Article 3(1)(n)
Člen 2(18)
Article 2(18)
Člen 1(1)(d)
Article 1(1)(d)
Člen 3(1)(o) do (q)
Article 3(1)(o) to (q)
Člen 2(19) do (21)
Article 2(19) to (21)
Člen 3(1)(r)
Article 3(1)(r)
Člen 2(23)
Article 2(23)
Člen 3(1)(s)
Article 3(1)(s)
Člen 2(26)
Article 2(26)
Člen 2(7) in (8)
Article 2(7) and (8)
Člen 3(3)(a) in (b)
Article 3(3)(a) and (b)
Člen 3(3)(c)
Article 3(3)(c)
Člen 2(24)
Article 2(24)
Člen 3(1) in (2)
Article 3(1) and (2)
Člen 3(4)
Article 3(4)
Člen 67(2)
Article 67(2)
Člen 3(4a)
Article 3(4a)
Člen 67(3)
Article 67(3)
Člen 3(4b)
Article 3(4b)
Člen 3(3)
Article 3(3)
Člen 3(5) do (8)
Article 3(5) to (8)
Prvi odstavek člena 12
Article 12 first paragraph
Člen 2(25)
Article 2(25)
Drugi odstavek člena 12
Article 12 second paragraph
Prvi pododstavek člena 13(1)
Article 13(1) first sub-paragraph
Prvi pododstavek Priloge V(1)
Annex V(1) first sub-paragraph
Drugi pododstavek člena 13(1) in odstavki (2) do (5)
Article 13(1) second sub-paragraph and (2) to (5)
Drugi pododstavek Priloge V(1) in odstavka (2) do (5)
Annex V(1) second sub-paragraph and (2) to (5)
Člen 1(7) in Priloga 4(a)(b)
Article 1(7) and Annex 4(a)(b)
Priloga V(6) in (7)
Annex V(6) and (7)
Priloga 4(c)
Annex 4(c)
Priloga V(8)
Annex V(8)
Priloga V(9)
Annex V(9)
Prvi pododstavek člena 18(1)
Article 18(1) first sub-paragraph
Prvi pododstavek člena 4(1)
Article 4(1) first sub-paragraph
Člen 18(1)(a) in (b)
Article 18(1)(a) and (b)
Člen 4(1)(i) in (ii)
Article 4(1)(i) and (ii)
Člen 18(2) do (4)
Article 18(2) to (4)
Člen 4(6) do (8)
Article 4(6) to (8)
Člen 11(2)
Article 11(2)
Člen 19(3)
Article 19(3)
Prvi in drugi odstavek člena 23
Article 23 first and second paragraph
Člen 7(5) in (6)
Article 7(5) and (6)
Tretji pododstavek člena 23
Article 23 third paragraph
Člen 26(1)
Article 26(1)
Člen 7(10)
Article 7(10)
Člen 1(4)
Article 1(4)
Člen 26(2) do (4)
Article 26(2) to (4)
Člen 7(11) do (13)
Article 7(11) to (13)
Člen 7(14) in (15)
Article 7(14) and (15)
Člen 28(1)
Article 28(1)
Člen 28(2)
Article 28(2)
Člen 1(3)
Article 1(3)
Člen 28(3)
Article 28(3)
Člen 29(1)(a) do (c) in naslednja dva pododstavka
Article 29(1)(a) to (c) and next two sub-paragraphs
Priloga VI(2)
Annex VI(2)
Zadnji pododstavek člena 29(1)
Article 29(1) last sub-paragraph
Priloga VI(3)
Annex VI(3)
Prvi pododstavek člena 30(1) in odstavek (2)
Article 30(1) and (2) first sub-paragraph
Priloga VI(4) in (5)
Annex VI(4) and (5)
Drugi pododstavek člena 30(2)
Article 30(2) second sub-paragraph
Člen 30(3) in (4)
Article 30(3) and (4)
Priloga VI(6) in (7)
Annex VI(6) and (7)
Priloga VI(8)(1), (2) prvi stavek, odstavki (3) do (5)
Annex VI(8)(1), (2) first sentence, (3) to (5)
Priloga VI(9) in (10)
Annex VI(9) and (10)
Člen 33(1) in (2)
Article 33(1) and (2)
Člen 33(3)
Article 33(3)
Člen 35(1) do (4)
Article 35(1) to (4)
Člen 8(1) do (4)
Article 8(1) to (4)
Člen 35(5)
Article 35(5)
Prvi stavek člena 8(5)
Article 8(5) first sentence
Člen 1(5)
Article 1(5)
Člen 9(1) do (3)
Article 9(1) to (3)
Člen 9(4)
Article 9(4)
Člen 2(9)
Article 2(9)
Prva, druga in tretja alinea člena 10
Article 10 first, second and third indents
Člen 42(1)(d) in (e)
Article 41(1)(d) and (e)
Člen 42(1)(f)
Article 41(1)(f)
Četrta alinea člena 10
Article 10 fourth indent
Člen 42(1)(g)
Article 41(1)(g)
Priloga I(1) do (4)
Annex I(1) to (4)
Zadnji pododstavek Priloge I(4)
Annex I(4) last paragraph
Člen 2(22)
Article 2(22)
Priloga I(5) do (7)
Annex I(5) to (7)
Priloga I(8)
Annex I(8)
Priloga I(9) do (11)
Annex I(9) to (11)
Priloga I(8) do (10)
Annex I(8) to (10)
Priloga I(12) do (14)
Annex I(12) to (14)
Priloga I(15) in (16)
Annex I(15) and (16)
Člen 2(12)
Article 2(12)
Priloga I(17) do (41)
Annex I(17) to (41)
Priloga I(15) do (39)
Annex I(15) to (39)
Priloga I(42) do (56)
Annex I(42) to (56)
Priloga II(1) in (2)
Annex II(1) and (2)
Priloga II(3) do (11)
Annex II(3) to (10)
Priloga III(1)
Annex III(1)
Prvi pododstavek Priloge III(1)
Annex III(1) first sub-paragraph
Člen 1(7) in Priloga 3(a)
Article 1(7) and Annex 3(a)
Priloga III(2)
Annex III(2)
Prvi do tretji pododstavek Priloge III(2.1)
Annex III(2.1) first to third paragraphs
Priloga III(3.1)
Annex III(3.1)
Člen 1(7) in Priloga 3(b)
Article 1(7) and Annex 3(b)
Četrti pododstavek Priloge III(2.1)
Annex III(2.1) fourth paragraph
Peti pododstavek Priloge III(2.1)
Annex III(2.1) fifth paragraph
Priloga III(3.2)
Annex III(3.2)
Priloga III(2.2), (3), (3.1)
Annex III(2.2), (3), (3.1)
Priloga III(4) do (6)
Annex III(4) to (6)
Člen 1(7) in Priloga 3(c)
Article 1(7) and Annex 3(c)
Priloga III(8)
Annex III(8)
Priloga III(4)
Annex III(4)
Priloga III(11)
Annex III(11)
Priloga IV(1) do (20)
Annex IV(1) to (20)
Priloga VII(1) do (20)
Annex VII(1) to (20)
Člen 1(7) in Priloga 5
Article 1(7) and Annex 5
Priloga IV(21)
Annex IV(21)
Člen 1(6)
Article 1(6)
Četrti pododstavek Priloge V(1) do (12)
Annex V(1) to (12) fourth paragraph
Priloga VIII(1) do (13)(ii)
Annex VIII(1) to (13)(ii)
Priloga VIII(13)(iii) do (14)
Annex VIII(13)(iii) to (14)
Priloga VI(8)(2) po prvem stavku
Annex VI(8)(2) after the first sentence
Zakonodajna resolucija Evropskega parlamenta o predlogu Direktive Evropskega parlamenta in Sveta o obveznih revizijah za letne in konsolidirane računovodske izkaze in spremembi Direktiv Sveta 78/660/EGS in 83/349/EGS ( KOM(2004)0177 – C6-0005/2004 – 2004/0065(COD) )
European Parliament legislative resolution on the proposal for a directive of the European Parliament and of the Council on statutory audit of annual accounts and consolidated accounts and amending Council Directives 78/660/EEC and 83/349/EEC ( COM(2004)0177 – C6-0005/2004 – 2004/0065(COD) )
ob upoštevanju predloga Komisije Evropskemu parlamentu in Svetu ( KOM(2004)0177 ) Še ni objavljeno v Uradnem listu.
having regard to the Commission proposal to the European Parliament and the Council ( COM(2004)0177 ) Not yet published in OJ.
ob upoštevanju člena 251(2) in člena 44(2)(g) Pogodbe ES, na podlagi katerih je Komisija Parlamentu podala predlog ( C6-0005/2004 ),
having regard to Article 251 (2) and Article 44(2)(g) of the EC Treaty, pursuant to which the Commission submitted the proposal to Parliament ( C6-0005/2004 ),
ob upoštevanju poročila Odbora za pravne zadeve in mnenj Odbora za ekonomske in monetarne zadeve, Odbora za notranji trg in varstvo potrošnikov ter Odbora za industrijo, raziskave in energijo ( A6-0224/2005 ),
having regard to the report of the Committee on Legal Affairs and the opinions of the Committee on Economic and Monetary Affairs, of the Committee on the Internal Market and Consumer Protection and of the Committee on Industry, Research and Energy ( A6-0224/2005 ),
ob upoštevanju Pogodbe o ustanovitvi Evropske skupnosti in zlasti člena 44(2)(g) Pogodbe,
Having regard to the Treaty establishing the European Community, and in particular Article 44(2) (g) thereof,
ob upoštevanju mnenja Evropskega ekonomsko-socialnega odbora UL C 157, 28.6.2005, str.
Having regard to the opinion of the European Economic and Social Committee OJ C 157, 28.6.2005, p.
Četrta Direktiva Sveta 78/660/EGS z dne 25. julija 1978, ki temelji na členu 54(3)(g) Pogodbe o letnih računovodskih izkazih posameznih vrst družb UL L 222, 14.8.1978, str.
Currently, the Fourth Council Directive 78/660/EEC of 25 July 1978 based on Article 54(3)(g) of the Treaty on the annual accounts of certain types of companies OJ L 222, 14.8.1978, p.
, Sedma Direktiva Sveta 83/349/EGS z dne 13. junija 1983, ki temelji na členu 54(3)(g) Pogodbe o konsolidiranih računovodskih izkazi UL L 193, 18.7.1983, str.
, the Seventh Council Directive 83/349/EEC of 13 June 1983 based on Article 54(3)(g) of the Treaty on consolidated accounts OJ L 193, 18.7.1983, p.
, Direktiva Sveta 86/635/EGS z dne 8. decembra 1986 o letnih računovodskih izkazih in konsolidiranih računovodskih izkazih bank in drugih finančnih institucij UL L 372, 31.12.1986, str.
, Council Directive 86/635/EEC of 8 December 1986 on the annual accounts and consolidated accounts of banks and other financial institutions OJ L 372, 31.12.1986, p.
in Direktiva Sveta 91/674/EGS z dne 19. decembra 1991 o letnih računovodskih izkazih in konsolidiranih računovodskih izkazih zavarovalnic UL L 374, 31.12.1991, str.
and Council Directive 91/674/EEC of 19 December 1991 on the annual accounts and consolidated accounts of insurance undertakings OJ L 374, 31.12.1991, p.
, kakor je bila spremenjena z Direktivo 2003/51/ES.
as amended by Directive 2003/51/EC.
zahtevajo, da revizijo letnih računovodskih izkazov ali konsolidiranih računovodskih izkazov opravi ena ali več oseb, ki so pooblaščene za opravljanje takih revizij.
require that the annual accounts or consolidated accounts be audited by one or more persons entitled to carry out such audits.
Pogoji za dovoljenja za osebe, pooblaščene za opravljanje obvezne revizije, so bili določeni v Osmi direktivi Sveta 84/253/EGS z dne 10. aprila 1984, ki temelji na členu 54(3)(g) Pogodbe o dovoljenjih za osebe, pooblaščene za izvajanje obvezne revizije računovodskih listin UL L 126, 12.5.1984, str.
The conditions for the approval of persons responsible for carrying out the statutory audit have been laid down in the Eighth Council Directive 84/253/EEC of 10 April 1984 based on Article 54(3)(g) of the Treaty on the approval of persons responsible for carrying out the statutory audits of accounting documents OJ L 126, 12.5.1984, p.
, predlagala ustanovitev Odbora za revizijo, ki bi lahko oblikoval nadaljnje ukrepe v tesnem sodelovanju računovodske stroke in držav članic.
the creation of a Committee on Auditing which could develop further action in close cooperation between the accounting profession and Member States.
minimalne zahteve
minimum requirements
UL L 91, 31.3.2001, str.
" 3 OJ L 91, 31.3.2001, p.
: zbirka temeljnih načel
: A Set of Fundamental Principles
UL L 191, 19.7.2002, str.
" 4 OJ L 191, 19.7.2002, p.
Cilj te direktive je doseči bistveno, čeprav ne popolno, uskladitev zahtev na področju obveznih revizij.
This Directive aims at substantial - though not full - harmonisation of statutory audit requirements.
Države članice, ki zahtevajo obvezno revizijo, lahko določijo strožje zahteve, razen če je v tej direktivi določeno drugače.
A Member State requiring statutory audit may impose more stringent requirements, unless otherwise indicated in this Directive.
Strokovne revizorske kvalifikacije zakonitih revizorjev na podlagi te direktive se štejejo za enakovredne.
Audit qualifications obtained by statutory auditors on the basis of this Directive are considered equivalent.
Zato države članice ne morejo več vztrajati, da morajo večino glasovalnih pravic v revizijskem podjetju imeti revizorji, ki jih odobrijo države članice, ali da morajo večino članov upravnega ali poslovodnega telesa revizijskega podjetja odobriti države članice.
It should therefore no longer be possible for Member States to insist that a majority of the voting rights in an audit firm must be held by locally approved auditors or that a majority of the members of the administrative or management body of an audit firm must be locally approved.
Obvezna revizija zahteva ustrezno znanje na področjih, kot so pravo družb, davčno in socialno pravo.
The statutory audit requires adequate knowledge of matters such as company law, fiscal law and social law.
To znanje je treba preskusiti pred odobritvijo zakonitega revizorja iz druge države članice.
Such knowledge should be tested before a statutory auditor from another Member State can be approved.
Za zaščito tretjih oseb morajo biti vsi odobreni revizorji in revizijska podjetja
In order to protect third parties, all approved auditors and audit firms should be
v javno dostopnemu registru, ki vsebuje osnovne podatke o zakonitem revizorju ali revizijskem podjetju.
in a register which is accessible to the public and which contains basic information about the statutory auditor or the audit firm.
Zakoniti revizorji se morajo držati najvišjih etičnih standardov.
Statutory auditors should adhere to the highest ethical standards.
Zato morajo delovati v skladu s poklicno etiko
They should therefore be subject to professional ethics
, ki obsega vsaj njihovo funkcijo zastopanja javnega interesa, poštenost in nepristranskost, strokovno usposobljenost in primerno skrbnost.
, covering at least their public interest function, their integrity and objectivity and their professional competence and due care.
Funkcija zastopanja javnega interesa zakonitega revizorja pomeni, da se na kakovost njegovega dela zanaša širša skupnost oseb in ustanov.
The public interest function of statutory auditors means that a broader community of people and institutions rely on the quality of a statutory auditor's work.
Komisija lahko sprejme izvedbene ukrepe v zvezi s poklicno etiko kot minimalne standarde.
The Commission may adopt implementing measures on professional ethics as minimum standards.
Zakoniti revizorji in revizijska podjetja morajo spoštovati zasebnost svojih strank.
It is important that statutory auditors and audit firms respect the privacy of their clients.
Zato jih morajo zavezovati stroga pravila o zaupnosti in poklicni tajnosti, ki pa ne smejo ovirati pravilnega izvajanja
They should therefore be bound by strict rules on confidentiality and professional secrecy which, however, should not impede proper enforcement of
te Direktive.
this Directive
Zakoniti revizorji in revizijska podjetja morajo biti pri opravljanju obvezne revizije neodvisni.
Statutory auditors and audit firms should be independent when carrying out a statutory audit.
Lahko obvestijo revidirani organ o zadevah, ki izhajajo iz revizije, toda morali bi se vzdržati procesov notranjega odločanja v revidiranem organu.
They may inform the audited entity of matters arising from the audit, but should abstain from the internal decision processes of the audited entity.
Če se znajdejo v položaju,
If they find themselves in a situation
se je vzdržati.
from the audit engagement.
Ugotovitev, da nek odnos ogroža revizorjevo neodvisnost, se lahko razlikuje po odnosu med revizorjem in revidiranim organom od odnosa med mrežo in revidiranim organom.
The conclusion that there is a relationship which compromises the auditor's independence may be different as regards the relationship between the auditor and the audited entity from that in respect of the relationship between the network and the audited entity.
Če državna zakonodaja določa ali dopušča, da je sodelujoči organ v smislu člena 2(14) ali podoben organ kot v členu 45 Direktive 86/635/EGS član neprofitne revizijske družbe, bi objektivna, razumna in informirana stranka ne mogla sklepati, da odnos, ki temelji na članstvu, ogroža neodvisnost zakonitega revizorja, pod pogojem, da ta revizijska družba ob izvajanju zakonite revizije v eni od svojih članic poskrbi, da revizorji, ki izvajajo revizijo, in tiste osebe, ki bi lahko vplivale na zakonitost revizije, ravnajo po načelu neodvisnosti.
Where a cooperative within the meaning of Article 2(14), or a similar entity as referred to in Article 45 of Directive 86/635/EEC, is required or permitted under national provisions to be a member of a non-profit making auditing entity, an objective, reasonable and informed party would not conclude that the membership-based relationship compromises the statutory auditor's independence, provided that when such an auditing entity is conducting a statutory audit of one of its members, the principles of independence are applied to the auditors carrying out the audit and those persons who may be in a position to exert influence on the statutory audit.
Tudi višina honorarjev, prejetih od ene revidirane družbe, in/ali struktura honorarjev lahko ogrozijo neodvisnost zakonitega revizorja ali revizijske družbe.
Also, the level of fees received from one audited entity and/or the structure of the fees can threaten the independence of a statutory auditor or audit firm.
Vrste zaščitnih ukrepov za omilitev ali odstranitev te ogroženosti vključujejo prepovedi, omejitve, druge politike in postopke ter razkritje.
Types of safeguards to be applied to mitigate or eliminate these threats include prohibitions, restrictions, other policies and procedures and disclosure.
Zakoniti revizorji in revizijske družbe morajo zavrniti kakršnokoli dodatno storitev, ki ni povezana z revizijo in bi lahko ogrozila njihovo neodvisnost.
Statutory auditors and audit firms should refuse to undertake any additional non-audit service that compromises their independence.
Komisija bi lahko sprejela izvedbene ukrepe za neodvisnost kot minimalne standarde.
The Commission may adopt implementing measures on independence as minimum standards.