natgillin/translations-raw huggingface dataset:
, ter meni, da je pri določanju cene vode bistvenega pomena internalizacija stroškov črpanja površinskih voda, stroškov, vezanih na zmanjševanje kakovosti vode, ter stroškov za vzdrževanje naprav za obdelavo vode; poudarja, da lahko okvirna direktiva o vodah služi kot referenca pri opredelitvi tržnih instrumentov za namene okoljske politike; poziva Komisijo, naj preveri njeno izvajanje v državah članicah ter naj uporabi skupno strategijo za izvajanje okvirne direktive o vodah ter pilotna povodja za preučevanje in spodbujanje najboljših praks; poziva države članice, naj okrepijo napore za pravilno izvajanje okvirne direktive o vodah ter naj zlasti zagotovijo, da bo poraba vode predmet gospodarske ocene, ki bo vključevala stroške uporabe vira ter okoljske stroške, na osnovi zlasti teh kriterijev pa se bodo oblikovale cene vode;
and considers it highly important to internalise the costs of groundwater extraction, water quality degradation and water utilities in the pricing of water; stresses that the WFD can serve as a reference for the definition of MBIs for the environment; urges the Commission to examine the implementation in the Member States and to use the WFD Common Implementation Strategy and Pilot River Basins to explore and promote best practices; urges the Member States to step up their efforts to implement the WFD correctly and, in particular, to guarantee that any consumption of water is subject to an economic assessment that includes the cost of using the resource and the environmental cost, with these criteria in particular being used as a basis for calculating water charges;
poziva Komisijo in države članice, naj oblikujejo sistem obdavčevanja ali dajatev, ki naj prispeva z zmanjšanju količin uporabljenih pesticidov in k uporabi pesticidov, ki so manj strupeni in škodljivi za okolje in zdravje;
Calls on the Commission and the Member States to put in place a system of taxes or charges designed to reduce the quantity of pesticides used and encourage the use of pesticides that are less toxic and less damaging to the environment and health;
meni, da mora uvedba znižane mere DDV za ekološke prijazne proizvode biti predmet strogih pravil, da bi potrošniki resnično lahko imeli od tega korist, ter jo morajo spremljati dopolnilni ukrepi, kot na primer ekološke oznake, da se omogoči vzpostavitev sistema, ki bi omogočal enostavno primerjavo med proizvodi;
Considers that the introduction of a reduced rate of VAT on environmentally friendly products must be subject to strict rules to ensure it is of genuine benefit to consumers, and must be accompanied by additional schemes such as eco-labelling to allow the creation of a system which enables products to be compared easily;
priznava, da obstajajo težave v zvezi z vzpostavitvijo tržnih instrumentov za rast ali ohranjanje biotske raznovrstnosti ter storitev, vezanih na ekosisteme, ter za reševanje lokalnih okoljskih problemov; poziva Komisijo, naj še naprej razmišlja o oceni stroškov za izgubo biotske raznovrstnosti ter o možni uporabi tržnih instrumentov, vendar se mora zavedati, da ohranjanje ali izboljšanje biotske raznovrstnosti na nekem območju ne sme, zaradi lokalnega vpliva, povzročiti njene izgube na drugem;
Recognises the difficulties in establishing MBIs for the purpose of increasing or maintaining biodiversity and ecosystem services and for addressing environmental problems of a local nature; calls on the Commission to continue to reflect on the issue of evaluating the costs of biodiversity loss and on the possible use of MBIs, being certain to bear in mind that safeguarding or improving biodiversity in one area must not lead to loss of biodiversity in another, because of the local impact this would have;
zato z zanimanjem spremlja sisteme trgovanja z emisijami NOx in SO2, ki so jih uvedle nekatere države članice, saj takšni sistemi stroškovno kar najučinkoviteje rešujejo probleme, ki jih povzroča ta vrsta onesnaževal ozračja; poudarja, da je treba pri uvedbi sistema trgovanja z emisijami NOx in SO2 upoštevati lokalne pogoje nastajanja takšnih emisij ter se omejiti na točno določena geografska območja;
Notes with interest, in this connection, the emission trading schemes for NOx and SO2 put in place by some Member States, given that such schemes enable the problems posed by this type of atmospheric pollutant to be resolved in the most cost-effective way possible; stresses that any introduction of emission trading schemes for NOx and SO2 must take account of the local conditions in which such emissions take place and be restricted to precisely defined geographical areas;
poziva Komisijo, naj v svojih pobudah ohrani sedanje mehanizme, ki so jih države članice sprejele kot podporo razvoju obnovljivih virov energije; poudarja, da je pred odobritvijo finančni spodbud za biogoriva treba zahtevati dodatne presoje, da se preveri, ali so z okoljskega vidika proizvedena na trajnostni način;
Calls on the Commission to include among its initiatives the retention of the current mechanisms employed by the Member States to support the development of renewables; stresses that further assessments are necessary before providing financial incentives for biofuels in order to determine whether they are produced in an environmentally sustainable way;
poudarja, da bi morali biti tržni instrumenti zasnovani tako, da ne bi škodili konkurenčnosti industrije, ki je izpostavljena mednarodni konkurenci, kot je industrija z močno energetsko porabo, da bi se tako preprečila izguba prodaje zaradi uvoza ter morebitna selitev proizvodnje in negativne posledice za okolje izven Evropske unije;
Emphasises that MBIs should be so designed that they do not negatively affect the competitiveness of industries exposed to international competition, such as energy intensive industries, in order to avoid the loss of sales due to imports ("leakage") and the eventual relocation of production and consequently also of environmental impacts out of the European Union;
poziva Komisijo, naj izvede študijo o možnostih za uvedbo energetske izkaznice za CO2 za posameznike ter za mala in srednje velika podjetja, v katerih bi bila zabeležena energetska poraba in količina proizvedenega toplogrednega plina;
Calls on the Commission to carry out a feasibility study into the introduction of a "CO2 card" for individuals and SMEs, on which their energy consumption and the level of greenhouse gases emitted would be recorded;
pozdravlja večjo uporabo finančnih instrumentov poleg obdavčenja in sistema za trgovanje z emisijami, predvsem večjo dostopnost ekoloških/etičnih naložb, kot so zelene obveznice, s katerimi se omogoča večja osveščenost in ustvarjajo tržne možnosti za vlagatelje;
Welcomes the emergence of financial instruments in addition to taxation and emission trading schemes, notably the increasing availability of green/ethical investments, such as green bonds, offering greater awareness and creating a market choice for investors;
priznava podporno vlogo tveganega kapitala in zasebnih holdingov pri naložbah v tehnološka področja z nizkim izpustom ogljikovega dioksida;
Recognises the supportive role of venture capital and private equity firms in investing in the low carbon technology field;
ugotavlja, da imajo evropska gospodarstva več kot 35-odstotni svetovni delež v trgovini z okoljskim blagom ter da lahko zato evropska podjetja izkoristijo svetovno okoljevarstveno ekonomijo, s čimer bi vsaj delno nadomestili izdatke za okolje iz BDP;
Observes that European economies account for over 35% of the world market for traded environmental goods and that European companies are therefore well placed to take advantage of a global green economy, and that this offsets at least part of the impact on GDP;
podpira razmislek o instrumentu prilagajanja na mejah, da bi med drugim preprečili morebitno "uhajanje ogljika", ki bi lahko spodkopalo nujnost, da se zmanjšajo emisije CO2 in ohrani ekonomska konkurenčnost Unije; poziva Komisijo, naj upošteva študije, ki so jih izvedli v številnih državah članicah, da bi za Parlament pripravili poročilo o morebitnem sprejetju tega instrumenta; vendar poudarja, da bi se morali ukrepi za prilaganje na mejah izvajati le v primeru, ko bi bili na mednarodni ravni neuspešni poskusi, da se doseže sporazum o obveznem zmanjšanju CO2;
Supports the consideration of a border adjustment instrument for the purpose of, inter alia, avoiding possible "carbon leaks", which could undermine the obligation to reduce CO2 emissions, and maintaining the Union's economic competitiveness; calls on the Commission to make use of studies carried out in a number of Member States to draw up a report for the European Parliament on the possible adoption of such an instrument; stresses however that border adjustment measures should only be implemented if and when efforts to reach agreement on mandatory CO2 reductions at international level fail;
meni, da bi zaradi sprejetja na mednarodni ravni ta instrument moral upoštevati najboljše razpoložljive tehnike ter biti naklonjen tretjim državam, zlasti tistim v razvoju;
Considers that in order to be internationally acceptable, such an instrument would need to take account of best available techniques and be favourable to third countries, particularly developing countries;
priznava, da bi bili zavezujoča mednarodna merila in zaveze, ki zadevajo vse sektorje, občutljive na konkurenco, bolj primerni kot morebitno sprejetje mejnih davčnih izravnav, da bi odpravili neenakosti med trgovinskimi partnerji;
Recognises that binding international benchmarks and commitments covering all sectors that are vulnerable to competition would be preferable to the possible adoption of border tax adjustments to offset distortions among trading partners;
ob upoštevanju svoje resolucije z dne 4. julija 2006 o nedavnem razvoju dogodkov in nadaljnjih možnostih v zvezi s pravom družb UL C 303 E, 13.12.2006, str.
having regard to its resolution of 4 July 2006 on recent developments and prospects in relation to company law OJ C 303 E, 13.12.2006, p.
ob upoštevanju prvega poročila Komisije Evropskemu odboru za vrednostne papirje in Parlamentu o konvergenci mednarodnih standardov računovodskega poročanja in splošno sprejetih nacionalnih računovodskih načel tretjih držav,
having regard to the first report of the Commission to the European Securities Committee (ESC) and to the Parliament on convergence between the international financial reporting standards and third countries' national Generally Accepted Accounting Principles (GAAPs),
ob upoštevanju delovnega dokumenta služb Komisije o razvoju upravljanja IASB (Uprava za mednarodne računovodske standarde) in IASC Fundacije (Fundacija odbora za mednarodne računovodske standarde) iz julija 2007,
having regard to the Commission services working paper on governance developments in the IASB (International Accounting Standards Board) and IASCF (International Accounting Standards Committee Foundation) of July 2007,
ob upoštevanju sklepov Sveta z dne 10. julija 2007 o upravljanju in financiranju IASC Fundacije in sklepov z 11. julija 2006 o financiranju IASB,
having regard to the Council conclusions of 10 July 2007 on governance and financing of the IASB and of 11 July 2006 concerning the Funding of the International Accounting Standards Board,
ob upoštevanju poročila ECB z dne 19. decembra 2006 z naslovom "Ocenjevanje računovodskih standardov z vidika finančne stabilnosti",
having regard to the ECB report of 19 December 2006, entitled "Assessment of accounting standards from a financial stability perspective",
ob upoštevanju pisma Evropske svetovalne skupine za računovodsko poročanje IASB o predstavitvi osnutka mednarodnih standardov računovodskega poročanja za mala in srednje velika podjetja,
having regard to the letter of the European Financial Reporting Advisory Group (EFRAG) to the IASB on the exposure draft international financial reporting standard for small and medium-sized entities (IFRS for SMEs),
ob upoštevanju pisma z dne 3. oktobra 2007 predsednika Odbora za ekonomske in monetarne zadeve Komisiji v odgovor na posvetovanje z ameriško komisijo za trg vrednostnih papirjev in borzo in pisma predsednikom ustreznih odborov v Kongresu ZDA,
having regard to the letters of 3 October 2007 from the chairperson of its Committee on Economic and Monetary Affairs to the Commission in response to the US Securities and Exchange Commission (SEC) consultation, and to the chairpersons of the corresponding committees in the US Congress,
ob upoštevanju izjave Komisije, japonske agencije za finančne storitve, Mednarodne organizacije komisij za vrednostne papirje in ameriške komisije za trg vrednostnih papirjev in borzo z dne 7. novembra 2007 o dejavnosti za izboljšanje upravljanja IASC Fundacije ,
having regard to the statement by of the Commission, the Financial Services Agency of Japan, the International Organization of Securities Commissions (IOSCO) and the SEC of 7 November 2007 on work to enhance the governance of the IASCF,
ob upoštevanju sklepa ameriške komisije za trg vrednostnih papirjev in borzo z dne 21. decembra 2007o MSRP za tuje izdajatelje;
having regard to the SEC decision of 21 December 2007 on IFRS for foreign issuers,
ob upoštevanju četrte Direktive Sveta 78/660/EGS z dne 25. julija 1978 o letnih računovodskih izkazih nekaterih oblik družb, ki temelji na členu 54(3)(g) Pogodbe UL L 222, 14.8.1978, str.
having regard to 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.
in sedme Direktive Sveta 83/349/EGS z dne 13. junija 1983 o konsolidiranih računovodskih izkazih, ki temelji na členu 54(3)(g) Pogodbe UL L 193, 18.7.1983, str.
and 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.
(četrta direktiva o pravu gospodarskih družb in sedma direktiva o pravu gospodarskih družb),
(Fourth and Seventh Company Law Directives),
ob upoštevanju poročila Odbora za ekonomske in monetarne zadeve in mnenja Odbora za pravne zadeve ( A6-0032/2008 ),
having regard to the report of the Committee on Economic and Monetary Affairs and the opinion of the Committee on Legal Affairs ( A6-0032/2008 ),
ker je bil pojem MSRP vpeljan z namenom doseči resnične splošne standarde za poročanje o finančnem položaju po vsem svetu za javne delniške družbe,
whereas the IFRS concept was set up with the aim of achieving real global financial reporting standards worldwide for publicly traded companies,
ker morajo javne delniške družbe Evropski uniji od januarja 2005 za konsolidirane računovodske izkaze uporabljati mednarodne računovodske standarde,
whereas since January 2005 publicly traded companies in the European Union have been obliged to use international accounting standards for their consolidated financial statements,
ker je bil v skladu z Uredbo (ES) št. 1606/2002 IASC Fundaciji/IASB podeljen status zakonodajalca,
whereas under Regulation (EC) No 1606/2002, the IASCF/IASB was in effect given the status of a law-maker,
ker znova ponavlja svoje stališče iz odstavkov 37 do 39 prej omenjene resolucije z dne 4. julija 2006 o nedavnem razvoju dogodkov in nadaljnjih možnostih v zvezi s pravom družb,
reaffirming its position as stated in paragraphs 37 to 39 of its abovementioned resolution of 4 July 2006 on recent developments and prospects in relation to company law,
ker je Evropska unija, odkar je prevzela MSRP, dobila vpogled ter strokovno znanje in izkušnje, ki jih je treba uporabiti pri razpravi o nadaljnjem razvoju IASC Fundacije/IASB; ker pristojne oblasti, ki niso opustile svojih računovodskih standardov, ampak so se le pridružile postopkom konvergence, mogoče nimajo enakega strokovnega znanja ali izkušenj,
whereas the European Union, since taking on the IFRS, has gained insight and expertise that must be used when discussing the further development of the IASCF/IASB; whereas jurisdictions that have not abandoned their own accounting standards but have merely embarked on convergence processes may not have the same expertise or experience,
ker je imenovanje novega predsednika IASC Fundacije trajalo 17 mesecev, zaradi česar se postavlja vprašanje o učinkovitosti sedanjega postopka izbire in imenovanja članov tega organa,
whereas the fact that 17 months elapsed before the appointment of the new chairperson of the IASCF raises a question about the effectiveness of the current selection and appointment process for members of that body,
ker bi Evropska unija morala spremeniti svoj odnos do IASC Fundacije/IASB, in sicer od reaktivnega k proaktivnemu,
whereas the European Union should move away from a reactive towards a proactive attitude in its relations with the IASCF/IASB,
ker je kriza v sektorju "sub-prime" med poletjem 2007 na novo opozorila na pomen računovodskih standardov, zlasti pojmov, kot sta "poštena vrednost" in "tržna vrednost", za finančno stabilnost,
whereas the sub-prime crisis of summer 2007 highlighted the importance of accounting standards, and, in particular, the notions of "fair value" and 'markt-to-market", for financial stability,
je trdno prepričan, da je treba razviti visokokakovostne splošne računovodske standarde;
Is firmly convinced that high-quality global accounting standards must be developed;
ugotavlja, da je IASC Fundacija zaseben in samoregulativen organ, ki mu je bila z Uredbo (ES) št. 1606/2002 dodeljena vloga zakonodajalca v Evropski uniji; izraža zaskrbljenost nad dejstvom, da IASC Fundacija/IASB morda nista dovolj pregledni in odgovorni, kar je posledica tega, da ju ne nadzoruje noben demokratično izvoljeni parlament ali vlada in da institucije EU niso vzpostavile spremljevalnih postopkov ter praks posvetovanja in demokratičnega sprejemanja odločitev, ki so običajne za njihove lastne zakonodajne postopke; vendar pozdravlja dejstvo, da sta IASC Fundacija/IASB skušali izboljšati te pomanjkljivosti s polletnimi zasedanji, na katerih IASC Fundacija preverja delo IASB, ocenami vpliva novih standardov in uvedbo uradnih "povratnih izjav" na pripombe z javnega posvetovanja;
Notes that the IASCF is a private self-regulatory body which has been given the role of lawmaker in the European Union by virtue of Regulation (EC) No 1606/2002; acknowledges some concerns about the fact that the IASCF/IASB may lack transparency and accountability as a consequence of not being under the control of any democratically elected government, the EU institutions not having established the accompanying procedures and practices as regards consultation and democratic decision-making that are usual in their own legislative procedures; welcomes, however, the fact that the IASCF/IASB have sought to improve those deficiencies, through, inter alia, biannual meetings at which the IASCF reviews the IASB's work, impact assessments for new standards and the introduction of formalised feedback statements for comments received in public consultations;
meni, da bi bilo treba zaradi pomanjkanja zadovoljivih rešitev glede problemov v zvezi z vzpostavitvijo in nadzorom nad IASC Fundacijo/IASB začeti razpravo o pogojih za vključitev IASC Fundacije/IASB v sistem mednarodnega upravljanja, na primer Mednarodni denarni sklad, Organizacijo za gospodarsko sodelovanje in razvoj in Svetovno banko;
Considers that, lacking satisfactory solutions to problems regarding the establishment and oversight of the IASCF/IASB, a debate should be launched on the conditions for integrating the IASCF/IASB into the system of international governance, for example with the International Monetary Fund, the Organisation for Economic Co-operation and Development and the World Bank;
opozarja na potrebo po večjemu številu predstavnikov z evropskimi izkušnjami v mednarodnih organih za določanje standardov, da se upraviči resnično mednarodni pristop in izpolni potreba po ustreznem upoštevanju pomena EU, ki je največje gospodarsko območje z največjim številom subjektov, ki uporabljajo MSRP; meni, da bi morali vsi člani uprave/skrbniki IASC Fundacije/IASB prihajati iz držav, ki so sprejele MSRP, ali pa jih še nameravajo sprejeti; podpira vključitev določbe o minimalnem geografskem ravnovesju v statut IASC Fundacije, kot so predlagali skrbniki;
Stresses the need for more representatives with a European background within the international standard-setting bodies, in order to legitimate a truly international approach and meet the need for a balanced consideration of the weight of the European Union, constituting, as it does, by far the largest economic area, with the most entities applying the IFRS; believes that all board members/trustees of the IASCF/IASB should come from nations that have signed up, or intend to sign up, to the IFRS; supports incorporating a provision for a minimum geographical balance in the IASCF constitution, as proposed by the trustees;
opozarja na vse večjo teoretično razsežnost projektov IASB ter njihovo zapletenost in teoretično naravo, zaradi česar jih zlasti mala in srednje velika podjetja ne morejo vedno upoštevati;
Notes the increasingly theoretical dimension of IASB projects, the complexity and theoretical nature of which are such that small and medium-sized enterprises (SMEs), in particular, are not always able to follow them;
ugotavlja, da IASB nekaterih praktičnih poslovnih vidikov ne izraža ustrezno; meni, da je s stališča uporabnika pomembno, da je predstavitev računovodskih izkazov za računovodstvo uporabna v druge namene, na primer za zagotavljanje finančnih informacij vlagateljem, spremljanje poslovanja ali finančno upravljanje;
Notes that some practical business aspects are not adequately reflected by the IASB; considers that, from a user's perspective, it is important that the financial statement presentation for accounting lend itself to other uses, e.g. for the purposes of providing financial information to investors, performance monitoring or financial management;
podpira odprto in stalno razpravo o računovodskih standardih; v ta namen meni, da bi morala IASB okrepiti svoj predpisani postopek, kar zadeva interesne skupine, da bodo upoštevani vidiki vseh uporabnikov MSRP in vlagateljev;
Supports an open and ongoing debate about accountancy standards; to this end, believes that the IASB should strengthen its due process as regards stakeholders so that the views of all IFRS users and investors are taken into account;
vendar meni, da je treba upravljanje in poročanje izboljšati z naslednjimi ukrepi:
Takes the view, however, that governance and accountability must be improved through the following measures:
ustanovitev javnega organa za nadzor, ki vključuje vse javne interesne skupine IASC Fundacije/IASB, zlasti pa zakonodajalce in nadzornike; ustanovitev organa, ki omogoča predstavniškim tržnim udeležencem, vključno s pripravljavci in uporabniki iz pristojnosti, kjer so MSRP obvezni, da letno poročajo o delovanju mednarodne računovodske standardizacije vodilnim telesom IASC Fundacije/IASB;
setting up a public oversight body involving all IASCF/IASB public stakeholders including, in particular, legislators and supervisors; and setting up a body allowing representative market participants, including preparers and users from jurisdictions where IFRS are mandatory, to deliver annually a report on the functioning of international accounting standard setting to the governing bodies of the IASCF/IASB;
takšen nadzorni organ bi lahko bil pristojen za izbiro in imenovanje skrbnikov v preglednem postopku, ki zagotavlja sposobnost kandidatov in uravnoteženo geografsko zastopanost vseh interesnih skupin; to bi izboljšalo preglednost postopka imenovanja in znatno povečalo legitimnost skrbnikov;
such an oversight body could be responsible for selecting and appointing the trustees in a transparent procedure ensuring both the competences of the candidates and a balanced geographical representation of all stakeholders; this would help make the appointment procedure more transparent and significantly enhance the legitimacy of the trustees;