natgillin/translations-raw huggingface dataset:
Priloga I, Oddelek 4.1.2.7. in 4.1.2.8.2.
Annex I, Sections 4.1.2.7. and 4.1.2.8.2.
Priloga I, Oddelek 4.2.4.
Annex I, Section 4.2.4.
Priloga I, Oddelek 4.1.3.
Annex I, Section 4.1.3.
Priloga I, Oddelek 4.3.
Annex I, Section 4.3.
Priloga I, Oddelek 4.3.1.
Annex I, Section 4.3.1.
Priloga I, Oddelek 4.3.2.
Annex I, Section 4.3.2.
Priloga I, Oddelek 4.3.3.
Annex I, Section 4.3.3.
Priloga I, Oddelek 4.4.
Annex I, Section 4.4.
Priloga I, Oddelek 4.4.1.
Annex I, Section 4.4.1.
Priloga I, Oddelek 4.4.2.
Annex I, Section 4.4.2.
Priloga I, Del 5
Annex I, Part 5
Priloga I, Oddelek 5.1.
Annex I, Section 5.1.
Priloga I, Oddelek 5.2.
Annex I, Section 5.2.
Priloga I, Oddelek 5.3.
Annex I, Section 5.3.
Priloga I, Oddelek 5.4.
Annex I, Section 5.4.
Priloga I, Oddelek 5.5.
Annex I, Section 5.5.
Priloga I, Oddelek 5.6.
Annex I, Section 5.6.
Priloga I, Oddelek 5.7.
Annex I, Section 5.7.
Priloga I, Del 6
Annex I, Part 6
Priloga I, Oddelek 6.1.
Annex I, Section 6.1.
Priloga I, Oddelek 6.1.1.
Annex I, Section 6.1.1.
Priloga I, Oddelek 4.1.1. (g)
Annex I, Section 4.1.1.(g)
Priloga I, Oddelek 6.1.2.
Annex I, Section 6.1.2.
Priloga I, Oddelek 6.1.3.
Annex I, Section 6.1.3.
Priloga I, Oddelek 6.2.
Annex I, Section 6.2.
Priloga I, Oddelek 6.2.1.
Annex I, Section 6.2.1.
Priloga I, Oddelek 6.2.2.
Annex I, Section 6.2.2.
Priloga I, Oddelek 6.2.3.
Annex I, Section 6.2.3.
Priloga I, Oddelek 6.3.1.
Annex I, Section 6.3.1.
Priloga I, Oddelek 6.3.
Annex I, Section 6.3.
Priloga I, Oddelek 6.3.2.
Annex I, Section 6.3.2.
Priloga I, Oddelek 6.3.2., odstavek 3
Annex I, Section 6.3.2., paragraph 3
Priloga I, Oddelek 6.3.2., odstavek 4
Annex I, Section 6.3.2., paragraph 4
Priloga I, Oddelek 6.3.3.
Annex I, Section 6.3.3.
Priloga I, Oddelek 6.3.2., odstavek 1
Annex I, Section 6.3.2., paragraph 1
Priloga I, Oddelek 6.4.1.
Annex I, Section 6.4.1.
Priloga I, Oddelek 4.1.2.1., 4.1.2.3. in 6.1.1.
Annex I, Sections 4.1.2.1., 4.1.2.3. and 6.1.1.
Priloga I, Oddelek 6.4.2.
Annex I, Section 6.4.2.
Priloga I, Oddelek 6.5.
Annex I, Section 6.5.
Priloga II, Del A in B
Annex II, Parts A and B
Priloga IV.A.1 (1.1. do 1.4)
Annex IV.A.1 (1.1. to 1.4)
Priloga IV.1 (1.1. do 1.4)
Annex IV.1 (1.1. to 1.4)
Priloga IV.A.2
Annex IV.A.2
Priloga IV.2
Annex IV.2
Priloga IV.A.3
Annex IV.A.3
Priloga IV.3
Annex IV.3
Priloga IV.A.4
Annex IV.A.4
Priloga IV.4 (4.1 in 4.2)
Annex IV.4 (4.1 and 4.2)
Priloga IV.A.5
Annex IV.A.5
Priloga IV.5
Annex IV.5
Priloga IV.A.6
Annex IV.A.6
Priloga IV.6
Annex IV.6
Priloga IV.A.7
Annex IV.A.7
Priloga IV.7
Annex IV.7
Priloga IV.A.8
Annex IV.A.8
Priloga IV.8
Annex IV.8
Priloga IV.A.9
Annex IV.A.9
Priloga IV.9
Annex IV.9
Priloga IV.A.10
Annex IV.A.10
Priloga IV.10
Annex IV.10
Priloga IV.A.11
Annex IV.A.11
Priloga IV.11
Annex IV.11
Priloga IV.A.12 (prva in druga alinea)
Annex IV.A.12 (first and second indent)
Priloga IV.12 (12.1 in 12.2)
Annex IV.12 (12.1 and 12.2)
Priloga IV.A.12 (tretja alinea)
Annex IV.A.12 (third indent)
Priloga IV.A.13
Annex IV.A.13
Priloga IV.13
Annex IV.13
Priloga IV.A.14, prvi del
Annex IV.A.14, first part
Priloga IV.15
Annex IV.15
Priloga IV.A.14, drugi del
Annex IV.A.14, second part
Priloga IV.14
Annex IV.14
Priloga IV.A.15
Annex IV.A.15
Priloga IV.16
Annex IV.16
Priloga IV.A.16
Annex IV.A.16
Priloga IV.17
Annex IV.17
Priloga IV.A.17
Annex IV.A.17
Priloga IV.B.1
Annex IV.B.1
Priloga IV.19
Annex IV.19
Priloga IV.B.2
Annex IV.B.2
Priloga IV.21
Annex IV.21
Priloga IV.B.3
Annex IV.B.3
Priloga IV.20
Annex IV.20
Priloga IV.B.4
Annex IV.B.4
Priloga IV.22
Annex IV.22
Priloga IV.B.5
Annex IV.B.5
Priloga IV.23
Annex IV.23
Priloga V, Oddelek 1
Annex V, Section 1
Priloga V, Oddelek 2
Annex V, Section 2
Priloga V, Oddelek 3, drugi pododstavek
Annex V, Section 3, second subparagraph
Priloga VII, Del A, Oddelek 1, drugi pododstavek
Annex VII, Part A, Section 1, second subparagraph
Priloga V, Oddelek 3, tretji pododstavek
Annex V, Section 3, third subparagraph
Priloga VII, Del A, Oddelek 3
Annex VII, Part A, Section 3
Priloga V, Oddelek 4 (a)
Annex V, Section 4 (a)
Priloga VII, Del A, Oddelek 2, drugi in tretji pododstavek
Annex VII, Part A. Section 2, second and third subparagraphs
Priloga V, Oddelek 4 (b)
Annex V, Section 4 (b)
Priloga VII, Del A, Oddelek 2, prvi pododstavek
Annex VII, Part A. Section 2, first subparagraph
Priloga V, Oddelek 4(c)
Annex V, Section 4(c)
Priloga VII, Del A, Uvod
Annex VII, Part A, Introduction
Priloga VI, Oddelek 1
Annex VI, Section 1
Priloga IX, Uvod
Annex IX, Introduction
Priloga VI, Oddelek 2
Annex VI, Section 2
Priloga IX, Oddelek 1 in 2
Annex IX, Sections 1 and 2
Priloga VI, Oddelek 3
Annex VI, Section 3
Priloga IX, Oddelek 3
Annex IX, Section 3
Priloga VI, Oddelek 4, prvi pododstavek
Annex VI, Section 4, first subparagraph
Priloga IX, Oddelek 4, prvi pododstavek
Annex IX, Section 4, first subparagraph
Priloga VI, Oddelek 4, drugi pododstavek
Annex VI, Section 4, second subparagraph
Priloga IX, Oddelek 7
Annex IX, Section 7
Priloga VI, Oddelek 5
Annex VI, Section 5
Priloga IX, Oddelek 6
Annex IX, Section 6
Priloga VI, Oddelek 6, prvi stavek
Annex VI, Section 6, first sentence
Priloga IX, Oddelek 5
Annex IX, Section 5
Člen 14(6)
Article 14(6)
Priloga VI, Oddelek 7
Annex VI, Section 7
Priloga IX, Oddelek 8
Annex IX, Section 8
Priloga VII, Oddelek 1
Annex VII, Section 1
Priloga XI, Oddelek 1
Annex XI, Section 1
Priloga VII, Oddelek 2
Annex VII, Section 2
Priloga XI, Oddelek 2
Annex XI, Section 2
Priloga VII, Oddelek 3
Annex VII, Section 3
Priloga XI, Oddelek 3
Annex XI, Section 3
Priloga VII, Oddelek 4
Annex VII, Section 4
Priloga XI, Oddelek 4
Annex XI, Section 4
Priloga VII, Oddelek 5
Annex VII, Section 5
Priloga XI, Oddelek 5
Annex XI, Section 5
Priloga VII, Oddelek 6
Annex VII, Section 6
Priloga XI, Oddelek 6
Annex XI, Section 6
Priloga VII, Oddelek 7
Annex VII, Section 7
Priloga XI, Oddelek 7
Annex XI, Section 7
Zakonodajna resolucija Evropskega parlamenta o predlogu Direktive Evropskega parlamenta in Sveta o spremembi direktiv 78/660/EGS in 83/349/EGS v zvezi z letnimi računovodskimi izkazi posameznih vrst družb in konsolidiranimi računovodskimi izkazi ( KOM(2004)0725 – C6-0164/2004 – 2004/0250(COD) )
European Parliament legislative resolution on the proposal for a directive of the European Parliament and of the Council amending Council Directives 78/660/EEC and 83/349/EEC concerning the annual accounts of certain types of companies and consolidated accounts ( COM(2004)0725 – C6-0164/2004 – 2004/0250(COD) )
ob upoštevanju predloga Komisije Evropskemu parlamentu in Svetu ( KOM(2004)0725 ) Še ni objavljeno v Uradnem listu.
having regard to the Commission proposal to the European Parliament and the Council ( COM(2004)0725 ) Not yet published in OJ.
ob upoštevanju člena 251(2) in člena 44(1) Pogodbe ES, na podlagi katerih je Komisija Parlamentu podala predlog ( C6-0164/2004 ),
having regard to Article 251(2) and Article 44(1) of the EC Treaty, pursuant to which the Commission submitted the proposal to Parliament ( C6-0164/2004 ),
ob upoštevanju poročila Odbora za pravne zadeve in mnenja Odbora za ekonomske in monetarne zadeve ( A6-0384/2005 ),
having regard to the report of the Committee on Legal Affairs and the opinion of the Committee on Economic and Monetary Affairs ( A6-0384/2005 ),
ob upoštevanju Pogodbe o ustanovitvi Evropske skupnosti, zlasti člena 44(1) Pogodbe,
Having regard to the Treaty establishing the European Community, and in particular Article 44(1) thereof,
Stališče Evropskega parlamenta z dne 15. decembra 2005.
Position of the European Parliament of 15 December 2005.
Odgovornost je opredeljena z nacionalno zakonodajo.
Liability is based on national law.
Da bi spodbudili verodostojne postopke finančnega poročanja v celotni EU, so člani organa družbe, odgovornega za pripravo finančnih poročil podjetja, dolžni zagotoviti, da so finančni podatki v letnih računovodskih izkazih in letnih poročilih družbe resničen in pošten prikaz finančnega stanja.
In order to promote credible financial reporting processes across the EU, members of the body of a company that is responsible for the preparation of the company's financial reports should have the duty to ensure that the financial information included in a company's annual accounts and annual reports gives a true and fair view.
Komisija je 27. septembra 2004 sprejela sporočilo o preprečevanju finančne in upravljavske brezvestnosti in boju proti njej, ki med drugim navaja politične pobude Skupnosti o notranjem nadzoru v družbah in odgovornosti članov upravnega odbora.
On 27 September 2004 the Commission adopted a Communication on preventing and combating financial and corporate malpractice outlining inter alia the Commission policy initiatives regarding internal control in companies and responsibility of board members.
Direktive, kakor je bila nazadnje spremenjena z
Directive as last amended by
Aktom o pristopu iz leta 2003
the 2003 Act of Accession
razširiti tudi na druge vrste povezanih strank, kakor so ključni poslovodni člani in zakonci članov upravnega odbora
should be extended to cover other types of related parties, such as key management members and spouses of board members
Razkrivanje materialnih transakcij s povezanimi strankami, ki niso opravljene pod običajnimi
Disclosure of material transactions with related parties that are not carried out under normal
pogoji, lahko pomaga uporabnikom letnih računovodskih izkazov pri oceni finančnega stanja družbe in, kadar je družba del skupine, finančnega stanja skupine kot celote.
can assist users of annual accounts to assess the financial position of the company as well as, when the company belongs to a group, the financial situation of the group as a whole.
Transakcije med povezanimi strankami znotraj skupine se izvzamejo iz konsolidiranih računovodskih izkazov.
Intra-group related party transactions should be eliminated in the preparation of consolidated financial statements.
Komisiji z
Commission in
Uredbo (ES) št. 1606/2002 Evropskega parlamenta in Sveta
accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council
z dne 19. julija 2002 o uporabi mednarodnih računovodskih standardov
of 19 July 2002 on the application of international accounting standards
uporabljati v direktivah
apply to
78/660/EGS in 83/349/EGS.
Directives 78/660/EEC and 83/349/EEC.
Ustrezno razkritje
Appropriate disclosure of
materialnih tveganj in koristi
the material risks and benefits of
takih ureditev, ki niso vključene v bilanco, je treba vključiti v pojasnila k računovodskim izkazom oziroma h konsolidiranim računovodskim izkazom.
such arrangements that are not included in the balance sheet should be set in the notes to the accounts or the consolidated accounts.
Izkaz bi moral
statement should
glavnih značilnosti
the main features of
kakršnega koli obstoječega sistema upravljanja tveganj in notranjega nadzora v povezavi s postopkom finančnega poročanja.
any existing risk management systems and internal controls in relation to the financial reporting process.
Ni nujno, da različni ukrepi, sprejeti v skladu s to direktivo, veljajo za iste vrste družb ali podjetij.
The various measures adopted under this Directive should not necessarily apply to the same types of companies or undertakings.
Države članice bi morale imeti po členu 11 Direktive 78/660/EGS možnost izvzeti mala podjetja iz zahtev te direktive v zvezi s povezanimi strankami in zunajbilančnimi posli.
Member States should be able to exempt small companies, as defined in Article 11 of Directive 78/660/EEC, from the requirements concerning related parties and off-balance-sheet arrangements under this Directive.
Družbam, ki v svojih računovodskih izkazih v skladu z mednarodnimi računovodskimi standardi, sprejetimi v Evropski uniji že razkrivajo informacije o transakcijah s povezanimi strankami, ni treba razkrivati nadaljnjih informacij v skladu s to direktivo, ker že uporaba mednarodnih računovodskih standardov zagotavlja resničen in pošten prikaz finančnega stanja takšne družbe.
Companies which already disclose information about transactions with related parties in their accounts pursuant to international accounting standards as adopted in the European Union should not be required to disclose further information under this Directive, as the application of the international accounting standards already results in a true and fair view of such a company.
Določbe v tej direktivi v zvezi z upravljanjem podjetij morajo veljati za vsa podjetja, skupaj z bankami, zavarovalnicami in pozavarovalnicami ter izdajatelji obveznic, katerih vrednostni papirji imajo dovoljenje za trgovanje na urejenem trgu in ki imajo v Skupnosti registrirano podružnico.
The provisions of this Directive concerning the corporate governance statement should apply to all companies, including banks, insurance and reinsurance undertakings and issuers of bonds the securities of which are admitted to trading on a regulated market and which have their registered office in the Community.
Določbe v tej direktivi v zvezi z dolžnostmi in civilnopravno odgovornostjo ter sankcijami za člane upravnega odbora morajo veljati za vse družbe, za katere veljajo Direktiva 78/660/EGS, Direktiva Sveta 86/635/EGS z dne 8. decembra 1986 o letnih računovodskih izkazih in konsolidiranih računovodskih izkazih bank in drugih finančnih institucij
The provisions of this Directive concerning duties and liabilities of board members as well as sanctions should apply to all companies to which Directive 78/660/EEC and Council Directives 86/635/EEC of 8 December 1986 on the annual accounts and consolidated accounts of banks and other financial institutions
ter Direktiva Sveta 91/674/EGS z dne 19. decembra 1991 o letnih računovodskih izkazih in konsolidiranih izkazih zavarovalnih družb
and 91/674/EEC of 19 December 1991 on the annual accounts and consolidated accounts of insurance undertakings
Direktiva, kakor je bila spremenjena z Direktivo 2003/51/ES.
Directive as amended by Directive 2003/51/EC.
, in za vse družbe, ki pripravljajo računovodske izkaze v skladu z Direktivo 83/349/EGS.
apply and to all undertakings which draw up consolidated accounts in accordance with Directive 83/349/EEC.
Direktiva 78/660/EGS trenutno določa, da je treba vsakih pet let med drugim pregledati prag za bilančno vsoto in čisti prihodek, kar lahko države članice upoštevajo pri ugotavljanju, katere družbe so izvzete iz določenih zahtev za razkritje.
At present Directive 78/660/EEC makes provision for examination every five years of, inter alia, the maximum thresholds for balance sheet and net turnover which Member States may apply in determining which companies may be exempted from certain disclosure requirements.
Poleg teh petletnih pregledov bi bilo morda primerno uvesti še dodatno enkratno povečanje praga bilančne vsote in čistega prihodka.
In addition to those five-yearly examinations, an additional one-off increase in those balance sheet and net turnover thresholds may also be appropriate.
Državam članicam povečanih pragov ni treba upoštevati.
There is no obligation on Member States to make use of those increased thresholds.
Države članice tega ne morejo zadovoljivo uresničiti zaradi razlik v nacionalnih zakonodajah.
This cannot be sufficiently achieved by the Member States since national legislation differs.
Zato lahko Skupnost v skladu z načelom subsidiarnosti, kakor je določeno v členu 5 Pogodbe, sprejme potrebne ukrepe.
Hence the Community may adopt measures, in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty.
V skladu z načelom sorazmernosti, kakor je navedeno v omenjenem členu, ta direktiva ne presega okvira nujnih sprememb, ki so potrebne, da se dosežejo navedeni cilji.
In accordance with the principle of proportionality, as set out in that Article, this Directive does not go beyond what is necessary in order to achieve those objectives.
78/660/EGS, 83/349/EGS, 86/635/EGS in 91/674/EGS je treba
78/660/EEC, 83/349/EEC, 86/635/EEC and 91/674/EEC
zato ustrezno spremeniti.
should therefore be amended accordingly.
Ta direktiva spoštuje temeljne pravice in upošteva načela, priznana zlasti v Listini Evropske unije o temeljnih pravicah.
This Directive respects fundamental rights and observes the principles recognised in particular by the Charter of the Fundamental Rights of the European Union.
Države članice se v skladu z odstavkom 34 Medinstitucionalnega sporazuma o boljši pripravi zakonodaje spodbuja, da zase in za interese Skupnosti sestavijo lastne tabele, s katerimi čim nazorneje prikažejo povezavo med direktivo in ukrepi za njen prenos, ter jih objavijo –
Member States are encouraged, in accordance with paragraph 34 of the Interinstitutional Agreement on better law-making, to draw up, for themselves and in the interest of the Community, their own tables which will, as far as possible, illustrate the correlation between this Directive and the transposition measures and to make them public,
Sprememba Direktive 78/660/EGS
Amendment of Directive 78/660/EEC
Direktiva 78/660/EGS
Directive 78/660/EEC is
Prvi odstavek člena 11 se spremeni na naslednji način:
The first paragraph of Article 11 shall be amended as follows:
v prvi alinei se besede "bilančna vsota: 3 650 000 EUR" nadomestijo z besedami "bilančna vsota: 4 400 000 EUR";
in the first indent the words "balance sheet total: EUR 3 650 000" shall be replaced by the words "balance sheet total: EUR 4 400 000";
v drugi alinei se besede "čisti prihodek: 7 300 000 EUR" nadomestijo z besedami "čisti prihodek: 8 800 000 EUR".
in the second indent the words "net turnover: EUR 7 300 000" shall be replaced by the words "net turnover: EUR 8 800 000".
V tretjem odstavku člena 11 se besede "direktive, ki določa navedene zneske na podlagi revizije, predvidene v členu 53(2)" nadomestijo z besedami "katere koli direktive, ki določa navedene zneske".
The third paragraph of Article 11 shall be amended such that the words "the Directive setting those amounts in consequence of the review provided for in Article 53(2)" shall be replaced by "any Directive setting those amounts".
Prvi odstavek člena 27 se spremeni na naslednji način:
The first paragraph of Article 27 shall be amended as follows:
v prvi alinei se besede "bilančna vsota: 14 600 000 EUR" nadomestijo z besedami "bilančna vsota: 17 500 000 EUR";
in the first indent the words "balance sheet total: EUR 14 600 000" shall be replaced by the words "balance sheet total: EUR 17 500 000";
v drugi alinei se besede "čisti prihodek: 29 200 000 EUR" nadomestijo z besedami "čisti prihodek: 35 000 000 EUR".
in the second indent the words "net turnover: EUR 29 200 000" shall be replaced by the words "net turnover: EUR 35 000 000".
V tretjem odstavku člena 27 se besede "direktive, ki določa navedene zneske na podlagi revizije, predvidene v členu 53(2)" nadomestijo z besedami "katere koli direktive, ki določa navedene zneske".
The third paragraph of Article 27 shall be amended such that the words "the Directive setting those amounts in consequence of the review provided for in Article 53(2)" shall be replaced by "any Directive setting those amounts".
V členu 42a se doda naslednji odstavek:
In Article 42a the following paragraph shall be added:
(5a) Z odstopanjem od določb iz odstavkov 3 in 4 lahko države članice v skladu z mednarodnimi računovodskimi standardi, sprejetimi z Uredbo Komisije (ES) št. 1725/2003 z dne 29. septembra 2003 o sprejetju nekaterih mednarodnih računovodskih standardov*, kakor je bila spremenjena, dokler ne stopi v veljavo ta direktiva, dovolijo ali zahtevajo ovrednotenje finančnih instrumentov, skupaj s povezanimi zahtevami o razkritju, opredeljenimi v mednarodnih računovodskih standardih, sprejetih v skladu z Uredbo (ES) št. 1606/2002 Evropskega parlamenta in Sveta z dne 19. julija 2002 o uporabi mednarodnih računovodskih standardov**.
(5a) By way of derogation from the provision of paragraphs 3 and 4, Member States may, in accordance with international accounting standards as adopted by Commission Regulation (EC) No 1725/2003 of 29 September 2003 adopting certain international accounting standards*, as amended until the entry into force of this Directive, permit or require valuation of financial instruments, together with the associated disclosure requirements which are provided for in international accounting standards adopted in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards**.
* UL L 261, 13.10.2003, str.
* OJ L 261, 13.10.2003, p.
Uredba, kakor je bila nazadnje spremenjena z Uredbo (ES) št. 2106/2005 (UL L 337, 22.12.2005, str.
Regulation as last amended by Regulation (EC) No 2106/2005 (OJ L 337, 22.12.2005, p.
** UL L 243, 11.9.2002, str.
** OJ L 243, 11.9.2002, p.
finančnega stanja družbe.
assessing the financial position of the company.
Države članice lahko družbam iz člena 27 dovolijo, da informacije, ki jih je treba razkriti po tej točki, omejijo na naravo in poslovni namen ureditev družbe;
Member States may permit the companies referred to in Article 27 to limit the information required to be disclosed by this point to the nature and business purpose of such arrangements;
družba vstopila
entered into
s povezanimi strankami,
with related parties
pod običajnimi
not been concluded under normal
Države članice lahko družbe iz člena 27 izvzamejo iz obveznosti razkritja informacij iz zgornjega odstavka, razen če gre za vrsto družb iz člena 1(1) Direktive 77/91/EGS – v takšnem primeru lahko države članice obveznost razkritja omejijo na neposredne ali posredne transakcije med:
Member States may permit the companies referred to in Article 27 to omit the disclosures prescribed in the paragraph above unless those companies are of a type referred to in Article 1(1) of Directive 77/91/EEC, in which case Member States may limit disclosure to at least transactions entered into directly or indirectly between:
družbo in njenimi glavnimi delničarji ali
the company and its major shareholders, and
družbo ter člani administrativnih, poslovodnih in nadzornih organov.
the company and the members of the administrative, management and supervisory bodies.
'Povezana stranka' ima enak pomen kot v mednarodnih računovodskih standardih, sprejetih v skladu z Uredbo (ES) št. 1606/2002
"Related party" has the same meaning as in international accounting standards adopted in accordance with Regulation (EC) No 1606/2002
Družba, katere vrednostni papirji imajo dovoljenje za trgovanje na urejenem trgu
A company whose securities are admitted to trading on a regulated
(14) člena 4(1) Direktive 2004/39/ES Evropskega parlamenta in Sveta
(14) of Directive 2004/39/EC of the European Parliament and of the Council
z dne 21. aprila 2004 o trgih finančnih instrumentov* , vključi
of 21 April 2004 on markets in financial instruments*
v svoje letno poslovno poročilo izkaz o upravljanju podjetja.
shall include a corporate governance statement in its annual report.
Izkaz se vključi kot
That statement shall be included as a
poseben razdelek
specific section
letnega poročila in vsebuje vsaj te informacije:
of the annual report and shall contain at least the following information:
sklic na:
a reference to:
kodeks o upravljanju podjetja, ki ga je družba prostovoljno sklenila uporabljati, in/ali
the corporate governance code which the company may have voluntarily decided to apply, and/or
vse bistvene informacije o praksi upravljanja podjetja, katere uporaba presega zahteve nacionalne zakonodaje.
all relevant information about the corporate governance practices applied beyond the requirements under national law.
v skladu z nacionalno zakonodajo odstopa od
, in accordance with national law, departs from a
kodeksa o upravljanju podjetij
corporate governance code referred to under
, omenjenega v točki (1)(a) ali (b), ter obrazložitev družbe, katerih delov kodeksa o upravljanju podjetij ne upošteva in zakaj ne.
points (1)(a) or (b), an explanation by the company as to which parts of the corporate governance code it departs from and the reasons for doing so.
sistemov notranjega nadzora in upravljanja tveganj v družbi
the company's internal control and risk management systems
v povezavi s postopkom finančnega poročanja
in relation to the financial reporting process
z dne 21. aprila 2004 o ponudbah za prevzem**
of 21 April 2004 on takeover bids**
, kadar to družbi ta direktiva nalaga
, where the company is subject to that Directive