natgillin/translations-raw huggingface dataset:
poziva Svet in države članice, naj pojasnijo cilje pomorske vojaške operacije EU v okviru Resolucije Varnostnega sveta ZN št. 1816 (2008) o zatiranju piratstva in oboroženih ropov ob obali Somalije; priznava, da sta bili resoluciji Varnostnega sveta ZN št. 1816 (2008) in 1838 (2008) pripravljeni v okviru sedmega poglavja Ustanovne listine ZN kot edini način za zakonito uporabo sile; vseeno poudarja, da piratska dejanja in dejanja proti piratstvu nikakor ne smejo veljati za vojna dejanja; odločno poziva Evropski svet, naj piratstvo obravnava kot kriminalno dejanje v okviru veljavnega mednarodnega prava;
Calls on the Council and Member States to explain the objectives of the EU military naval operation within the framework of United Nations Security Council Resolution 1816(2008) to suppress armed robbery and piracy off the coasts of Somalia; acknowledges that UN Security Council Resolution 1816(2008) and 1838(2008) were drafted under Chapter VII of the UN Charter as the only way to legitimatise the use of force; stresses, nevertheless, that under no circumstances should acts of piracy or acts against piracy be considered to be acts of war; urges the European Council to deal with piracy as a criminal act under existing international law;
poziva Svet, naj stori vse, kar je v njegovi moči, da se identificirajo in razbijejo mreže organiziranega kriminala, ki kujejo dobiček iz teh dejavnosti;
Calls on the Council to do everything in its power to identify and dismantle the organised criminal networks that reap the profits of such acts;
poziva Komisijo in mednarodno skupnost, naj uporabita vse potrebne človeške in finančne vire, da bi pripomogli k pripravi demokratičnega in stabilnega režima v Somaliji ter da bi se učinkovito in dolgoročno bojevali proti piratstvu na odprtem morju;
Calls on the Commission and the international community to deploy all the necessary human and financial resources to help establish a stable democratic regime in Somalia, in the interests of effectively combating piracy on the high seas in the long term;
poziva Svet in države članice, naj sprejmejo jasna in pravno neovrgljiva pravila izvajanja za mornariške sile v teh operacijah;
Invites the Council and Member States to adopt clear and legally incontrovertible rules of engagement for the naval forces engaged in those operations;
, zlasti tretjega pododstavka člena 23(4) Direktive,
, in particular the third subparagraph of Article 23(4) thereof,
ob upoštevanju Uredbe Komisije (ES) št. 1569/2007 z dne 21. decembra 2007 o določitvi mehanizma za ugotavljanje enakovrednosti računovodskih standardov izdajateljev vrednostnih papirjev iz tretjih držav v skladu z direktivama 2003/71/ES in 2004/109/ES Evropskega parlamenta in Sveta UL L 340, 22.12.2007, str.
having regard to Commission Regulation (EC) No 1569/2007 of 21 December 2007 establishing a mechanism for the determination of equivalence of accounting standards applied by third country issuers of securities pursuant to Directives 2003/71/EC and 2004/109/EC of the European Parliament and of the Council OJ L 340, 22.12.2007, p.
ob upoštevanju osnutka Uredbe Komisije z dne 2. junija 2008 o spremembi Uredbe Komisije (ES) št. 809/2004 o izvajanju Direktive 2003/71/ES Evropskega parlamenta in Sveta o prospektu, ki se objavi ob javni ponudbi ali sprejemu vrednostnih papirjev v trgovanje,
having regard to the draft Commission regulation of 2 June 2008 amending Commission Regulation (EC) No 809/2004 implementing Directive 2003/71/EC of the European Parliament and of the Council as regards elements related to prospectuses and advertisements,
ob upoštevanju osnutka Odločbe Komisije z dne 2. junija 2008 o nacionalnih računovodskih standardih nekaterih tretjih držav in mednarodnih standardih računovodskega poročanja, ki jih izdajatelji vrednostih papirjev iz tretjih držav uporabljajo pri pripravi svojih konsolidiranih računovodskih izkazov,
having regard to the draft Commission decision of 2 June 2008 on the use by third-country issuers of securities of certain third-country national accounting standards and international financial reporting standards to prepare their consolidated financial statements,
ob upoštevanju svoje resolucije z dne 14. novembra 2007 o osnutku Uredbe Komisije o spremembi Uredbe (ES) št. 809/2004 o računovodskih standardih, v skladu s katerimi so prikazane pretekle informacije, vsebovane v prospektih, in o osnutku Odločbe Komisije o uporabi informacij, ki jih pripravljajo izdajatelji vrednostnih papirjev iz tretjih držav v skladu z mednarodno sprejetimi računovodskimi standardi Sprejeta besedila, P6_TA(2007)0527 .
having regard to its resolution of 14 November 2007 on 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 and on the draft Commission decision on the use by third-country issuers of securities of information prepared under internationally accepted accounting standards Texts adopted, P6_TA(2007)0527 .
Kar zadeva osnutek uredbe in osnutek odločbe
As regards the draft regulation and draft decision
ugotavlja napredek Komisije pri odpravi zahtev po uskladitvi za izdajatelje vrednostnih papirjev iz EU v tretjih državah; priznava korake, ki so bili storjeni za priznanje splošno sprejetih računovodskih načel ZDA in mednarodnih standardov računovodskega poročanja (MSRP), kakor jih je sprejela EU;
Notes the progress achieved by the Commission towards the elimination of reconciliation requirements for EU issuers in third countries; acknowledges that steps have been taken towards the recognition of US Generally Accepted Accounting Principles (US GAAP) and International Financial Reporting Standards (IFRS) as adopted by the EU;
meni, da bi morala biti splošno sprejeta računovodska načela tretjih držav obravnavana kot enakovredna MSRP, kot so bila sprejeta v skladu z Uredbo (ES) št. 1606/2002, če lahko vlagatelji sprejmejo podobne odločitve, ne glede na to, ali razpolagajo s finančnimi izkazi, ki temeljijo na MSRP 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 Generally Accepted Accounting Principles (third-country GAAP) should be considered equivalent to IFRS as adopted pursuant to Regulation (EC) No 1606/2002 in the event that investors are able to make similar decisions irrespective of whether they are provided with financial statements in accordance with IFRS or on third-country GAAP and in the event that audit assurance and enforcement at entity level are sufficient for investors to rely on;
meni, da bi morali zakonodajalci z mednarodnimi partnerji ohraniti aktiven dialog o uporabi in doslednem izvajanju MSRP ter spodbujati sodelovanje in izmenjavo informacij;
Considers that regulators should maintain an active dialogue with their international counterparts regarding the application and consistent enforcement of IFRS and enhance cooperation and information-sharing;
ugotavlja, da MSRP, ki jih je podprla Uprava za mednarodne računovodske standarde (IASB), nudijo trdno podlago zakonodajalcem pri približevanju računovodskih standardov v svetovnem merilu; meni, da bi svetovna uporaba mednarodnih računovodskih standardov lahko izboljšala preglednost in primerljivost finančnih izkazov ter tako prinesla bistvene koristi podjetjem in vlagateljem;
Notes that IFRS that are issued by the International Accounting Standards Board (IASB) provide a solid basis for the regulators to work towards the convergence of accounting standards globally; takes the view that the worldwide application of international accounting standards could improve the transparency and comparability of financial statements, thus bringing substantial benefits to companies and investors;
meni, da je približevanje računovodskih standardov pomembna naloga, a poudarja, da mora biti končni cilj ta, da vse pravne oblasti sprejmejo MSRP ob spoštovanju svojega demokratičnega in pravnega okvira;
Believes that bringing about the convergence of accounting standards is an important task, but underlines that the ultimate goal must be for each jurisdiction to adopt IFRS whilst respecting its own democratic and legal framework;
pozdravlja Uredbo (ES) št. 1569/2007, ki opredeljuje enakovrednost in vzpostavlja mehanizem za ugotavljanje enakovrednosti splošno sprejetih računovodskih načel tretje države; poudarja, da Uredba (ES) št. 1569/2007 zahteva, da mora sklep Komisije izdajateljem v zadevni tretji državi dopuščati uporabo mednarodnih MSRP, sprejetih v skladu z Uredbo (ES) št. 1606/2002;
Welcomes Regulation (EC) No 1569/2007, which provides for the definition of equivalence and establishes a mechanism for determining the equivalence of third-country GAAP; underlines that Regulation (EC) No 1569/2007 requires that the Commission decision permit Community issuers to use IFRS adopted pursuant to Regulation (EC) No 1606/2002 in the third country concerned;
ugotavlja, da ZDA priznavajo le računovodske izkaze, pripravljene v skladu z MSRP, kot jih izda IASB, vendar priznava, da ZDA omogočajo kratko prehodno obdobje, med katerim sprejemajo tudi računovodske izkaze, pripravljene v skladu z MSRP iz Uredbe (ES) št. 1606/2002, brez zahtev po uskladitvi;
Notes that the US recognises only financial statements prepared under IFRS as issued by the IASB; acknowledges, however, that the US allows a short transition period during which financial statements prepared in accordance with IFRS adopted under Regulation (EC) No 1606/2002 are also accepted without reconciliation requirements;
poudarja, da nekatere tretje države še niso jasno javno izjavile, kdaj bodo njihovi domači izdajatelji začeli uporabljati MSRP;
Emphasises that certain third countries have not yet clearly and publicly stated when IFRS will be applied to their domestic issuers;
meni, da morata biti osnutek uredbe Komisije in osnutek odločbe Komisije skladna s pogoji iz Uredbe (ES) št. 1569/2007 in te resolucije;
Considers that the draft Commission regulation and the draft Commission decision must be consistent with the conditions provided for in Regulation (EC) No 1569/2007 and this resolution;
pozdravlja načrte za prehod na MSRP, ki so jih pred kratkim predstavile nekatere tretje države; poziva Komisijo, naj spremlja napredek pri uresničevanju teh načrtov, da bo na predvidene datume odpravila priznavanje enakovrednosti;
Welcomes the roadmaps recently presented by certain third countries concerning a switch to IFRS; calls on the Commission to monitor the progress made with the implementation of those roadmaps with a view to abolishing recognition of equivalence when predetermined changeover dates are reached;
ugotavlja, da so je bilo predlagano, da se razvija vodenje IASB;
Notes that proposals have been made to develop governance by the IASB;
je seznanjen s poročilom Komisije z dne 22. aprila 2008 o napredku na poti do odprave zahtev za uskladitev ter o prizadevanjih oblikovalcev računovodskih standardov iz tretjih držav za približevanje MSRP;
Notes the Commission report of 22 April 2008 on progress towards the elimination of reconciliation requirements and the efforts of accounting standard setters in third countries to converge with IFRS;
predlaga naslednje spremembe osnutka uredbe Komisije:
Proposes to modify the draft Commission regulation as follows:
Sprememba 1
Modification 1
Osnutek uredbe – akt o spremembi
Draft regulation – amending act
Za oceno enakovrednosti splošno sprejetih računovodskih načel tretje države s sprejetimi MSRP sta v Uredbi Komisije (ES) št. 1569/2007 z dne 21. decembra 2007 o določitvi mehanizma za ugotavljanje enakovrednosti računovodskih standardov izdajateljev vrednostnih papirjev iz tretjih držav v skladu z direktivama 2003/71/ES in 2004/109/ES Evropskega parlamenta in Sveta določena opredelitev enakovrednosti in mehanizem za ugotavljanje enakovrednosti splošno sprejetih računovodskih načel tretje države.
In order to assess the equivalence of the Generally Accepted Accounting Principles (GAAP) of a third country with adopted IFRS, Commission Regulation (EC) No 1569/2007 of 21 December 2007 establishing a mechanism for the determination of equivalence of accounting standards applied by third country issuers of securities pursuant to Directives 2003/71/EC and 2004/109/EC of the European Parliament and of the Council provides for the definition of equivalence and establishes a mechanism for the determination of equivalence of GAAP of a third country.
Sprememba 2
Modification 2
Odbor evropskih zakonodajalcev za vrednostne papirje je v svojem priporočilu [iz marca, maja 2008 oziroma …] svetoval, naj se splošno sprejeta računovodska načela ZDA in Japonske štejejo za enakovredna MSRP za uporabo v Skupnosti.
In its advice [delivered in March, May 2008
Južne Koreje, začasno priznavajo v Skupnosti, vendar najpozneje do 31. decembra 2011.
Furthermore, CESR recommended the acceptance of financial statements using GAAPs of China, Canada, South Korea within the Community on a temporary basis, until no longer than 31 December 2011.
Odbor evropskih zakonodajalcev za vrednostne papirje je v svojem priporočilu [iz marca, maja 2008 oziroma
In its advice [delivered in March, May, and
oktobra 2008
October 2008
…] svetoval, naj se splošno sprejeta računovodska načela ZDA in Japonske štejejo za enakovredna MSRP za uporabo v Skupnosti.
respectively], CESR recommended finding US GAAP and Japanese GAAP equivalent to IFRS for use within the Community.
in Indije
and India
, začasno priznavajo v Skupnosti, vendar najpozneje do 31. decembra 2011.
within the Community on a temporary basis, until no longer than 31 December 2011.
Sprememba 3
Modification 3
Ameriški odbor za računovodske standarde in Upravni odbor za mednarodne računovodske standarde (IASB) sta leta 2006 sprejela memorandum o soglasju, v katerem sta ponovno potrdila svoj cilj konvergence med splošno sprejetimi računovodskimi načeli ZDA in MSRP ter izdelala delovni program za dosego tega cilja.
In 2006 the United States' Financial Accounting Standards Board and the IASB concluded a Memorandum of Understanding which reaffirmed their objective of convergence between US GAAP and IFRS and outlined the work programme for this purpose.
, kot jih določi IASB
as issued by the IASB
, ni več potrebno.
is no longer required.
Zato je primerno, da se splošno sprejeta računovodska načela ZDA od 1. januarja 2009 naprej štejejo za enakovredna sprejetim MSRP.
Therefore, it is appropriate to consider US GAAP equivalent to adopted IFRS from 1 January 2009.
Sprememba 4
Modification 4
Indijska vlada in Indijski inštitut potrjenih računovodij sta se julija 2007 javno zavezala, da bosta MSRP sprejela do 31. decembra 2011, ter pripravljata učinkovite ukrepe za pravočasen in popoln prehod na omenjene standarde.
The Indian Government and the Indian Institute of Chartered Accountants made a public commitment in July 2007 to adopt IFRS by 31 December 2011 and are taking effective measures to secure the timely and complete transition to IFRS by that date.
Sprememba 5
Modification 5
Za izdajatelje iz tretjih držav ne velja zahteva iz točke 20.1 Priloge I, točke 13.1 Priloge IV, točke 8.2 Priloge VII, točke 20.1 Priloge X ali točke 11.1 Priloge XI po ponovnem oblikovanju preteklih finančnih informacij, ki so navedene v prospektu in se nanašajo na poslovna leta pred poslovnimi leti, ki se pričnejo 1. januarja 2012 ali po tem datumu, ali zahteva iz točke 8.2
Third country issuers are not subject to a requirement, under Annex I, item 20.1; Annex IV, item 13.1; Annex VII, item 8.2; Annex X, item 20.1 or Annex XI, item 11.1, to restate historical financial information, included in a prospectus and relevant for the financial years prior to financial years starting on or after 1 January 2012, or to a requirement under Annex VII, item 8.2.bis; Annex IX, item 11.1; or Annex X, item 20.1.bis, to provide a narrative description of the differences between International Financial Reporting Standards adopted pursuant to Regulation (EC) No 1606/2002 and the accounting principles in accordance with which such information is drawn up provided that the historical financial information is prepared in accordance with the Generally Accepted Accounting Principles of the People's Republic of China, Canada
Priloge VII, točke 11.1 Priloge IX ali točke 20.1
the Republic of Korea.
Republike Koreje
the Republic of Korea
ali Republike Indije
or the Republic of India
Komisija naj s tehnično pomočjo Odbora evropskih zakonodajalcev za vrednostne papirje še naprej spremlja prizadevanja tretjih držav za približevanje sprejetju MSRP in nadaljuje dejaven dialog z organi v procesu konvergence.
The Commission shall continue to monitor, with the technical assistance of the CESR, the efforts made by third countries towards a changeover to IFRS and pursue an active dialogue with authorities during the convergence process.
Komisija v letu 2009 Evropskemu parlamentu in Evropskemu odboru za vrednostne papirje predloži poročilo o napredku v zvezi s tem.
The Commission shall submit a report on progress made in this regard to the European Parliament and the European Securities Committee (ESC) during 2009.
Sprememba 7
Modification 7
Datumi, ki jih tretje države javno naznanijo v zvezi s prehodom na MSRP, se štejejo za referenčne datume odprave priznavanja enakovrednosti za navedene tretje države.
The dates announced publicly by third countries in relation to a changeover to IFRS shall serve as reference dates for the abolition of equivalence recognition for those third countries.
predlaga naslednje spremembo osnutka odločbe Komisije:
Proposes to modify the draft Commission decision as follows:
Sprememba 8
Modification 8
Osnutek odločbe
Draft decision
Uredba Komisije (ES) št. 1569/2007 zahteva tudi, da mora Komisija izdati takšno odločbo, da bodo lahko izdajatelji iz Skupnosti v zadevnih tretjih državah smeli uporabljati MSRP, sprejete na podlagi Uredbe (ES) št. 1606/2002.
Regulation (EC) No 1569/2007 also requires that the Commission decision permit Community issuers to use IFRS adopted pursuant to Regulation (EC) No 1606/2002 in the third country concerned.
Sprememba 9
Modification 9
Južne Koreje, začasno priznavajo v Skupnosti, vendar najpozneje do 31. decembra 2011.
South Korea within the Community on a temporary basis, until no longer than 31 December 2011.
Poleg tega je Odbor evropskih zakonodajalcev za vrednostne papirje priporočil, da se računovodski izkazi, ki upoštevajo splošno sprejeta računovodska načela Kitajske, Kanade
Furthermore, CESR recommended the acceptance of financial statements using GAAPs of China, Canada
Južne Koreje
South Korea
Sprememba 10
Modification 10
Poleg tega po pogovorih med Komisijo ter Ameriško komisijo za vrednostne papirje in borzo usklajevanje za izdajatelje Skupnosti, ki pripravljajo svoje računovodske izkaze skladno z MSRP
In addition, following the dialogue between the Commission and the US Securities and Exchange Commission, reconciliation for Community issuers which prepare their financial statements according to IFRS
Sprememba 11
Modification 11
Indijska vlada in Indijski inštitut potrjenih računovodij sta se julija 2007 javno zavezala, da bosta MSRP sprejela do 31. decembra 2011, in pripravljata učinkovite ukrepe za pravočasen in popoln prehod na omenjene standarde.
The Indian Government and the Indian Institute of Chartered Accountants made a public commitment in July 2007 to adopt IFRS by 31 December 2011 and are taking effective measures to secure the timely and complete transition to IFRS by that date.
Sprememba 12
Modification 12
Člen 1 – odstavek 1 – uvodni del
Article 1 − paragraph 1 − introductory part
Od 1. januarja 2009
From 1 January 2009, in addition to IFRS adopted pursuant to Regulation (EC) No 1606/2002,
lahko izdajatelji iz tretjih držav
a third country issuer shall be permitted to prepare its
poleg MSRP, sprejetih v skladu z Uredbo (ES) št. 1606/2002, svoje letne in polletne konsolidirane računovodske izkaze
annual consolidated financial statements and half-yearly consolidated financial statements
pripravijo v skladu z naslednjimi standardi
in accordance with
poleg MSRP, sprejetih v skladu z Uredbo (ES) št. 1606/2002,
From 1 January 2009, in addition to IFRS adopted pursuant to Regulation (EC) No 1606/2002,
Sprememba 13
Modification 13
Sprememba 14
Modification 14
Sprememba 15
Modification 15
ker je Komisija pripravila predlog osnutka uredbe Komisije o dopolnitvi skupnih osnovnih standardov za varnost civilnega letalstva, po katerem med dovoljene metode uvršča pregledovanje potnikov na letališčih EU z napravami za skeniranje telesa (t.i. "body scanners"), ki omogočajo slikanje oseb, kot če bi bile gole, kar je enako virtualni preiskavi, pri kateri se mora oseba sleči do golega,
whereas the Commission has proposed a draft Commission regulation supplementing the common basic standards on civil aviation security, which includes, among the permitted methods for screening of passengers in EU airports, 'body scanners', i.e. machines producing scanned images of persons as if they were naked, equivalent to a virtual strip search,
ker so naprave za skeniranje telesa lahko ena izmed tehničnih rešitev potrebnih za vzdrževanje visoke ravni varnosti na evropskih letališčih,
whereas body scanners may be one of the technical solutions required to keep a high level of security at European airports,
ker je v primeru uporabe naprav za skeniranje telesa oblikovanje evropskega okvira za zagotavljanje pravic evropskih potnikov bistvenega pomena, da se prepreči, da bi posamezna letališča uporabljala različne predpise,
whereas a European framework to guarantee the rights of European passengers, in the event of body scanners being used, is essential to prevent every airport from applying different regulations,
ker navedeni osnutek ukrepa še zdaleč ni zgolj tehničen, ampak resno vpliva na pravico do zasebnosti, varstva podatkov in osebnega dostojanstva, zaradi česar ga je treba dopolniti z ustreznimi in učinkovitimi zaščitnimi ukrepi;
whereas that draft measure, far from being merely technical, has a serious impact on the right to privacy, the right to data protection and the right to personal dignity, and therefore needs to be accompanied by strong and adequate safeguards,
ker osnutek ukrepa ni bil dopolnjen z oceno učinka na temeljne pravice, kot je to predvideno v Sporočilu Komisije z dne 27. aprila 2005 o spoštovanju Listine o temeljnih pravicah v zakonodajnih predlogih Komisije ( KOM(2005)0172 ); ker se Komisija ni posvetovala niti z Evropskim nadzornikom za varstvo podatkov, kot je predvideno v členu 28(2) Uredbe (ES) št. 45/2001 Evropskega parlamenta in Sveta z dne 18. decembra 2000 o varstvu posameznikov pri obdelavi osebnih podatkov v institucijah in organih Skupnosti in o prostem pretoku takih podatkov UL L 8, 12.1.2001, str.
whereas the draft measure was not accompanied by a Commission impact assessment relating to fundamental rights, as required by the Commission communication of 27 April 2005 on compliance with the Charter of Fundamental Rights in Commission legislative proposals ( COM(2005)0172 ); whereas the Commission consulted neither the European Data Protection Supervisor (EDPS) as required by Article 28(2) of Regulation (EC) No 45/2001of the European Parliament and of the Council of 18 December 2000 on the protection of individuals with regard to the processing of personal data by the Community institutions and bodies and on the free movement of such data OJ L 8, 12.1.2001, p.
, niti z delovno skupino iz člena 29 niti z Agencijo za temeljne pravice; ker tudi poizvedbe o tem, ali bi tovrstne naprave lahko škodovale zdravju potnikov, niso bile opravljene,
, nor the Article 29 Working Party, nor the Fundamental Rights Agency (FRA); and whereas no enquiries have been made into the possible impact of such machines on passengers' health,