natgillin/translations-raw huggingface dataset:
Odločitev Komisije bi morala v vseh primerih vključevati pravico izdajateljev EU, da v kateri koli tretji državi uporabljajo mednarodne standarde računovodskega poročanja, kot jih je sprejela EU.
A decision by the Commission will imply, in all cases, the right for EU issuers to use in any third country, IFRS as endorsed by the European Union.
pozdravlja ukrepe Komisije za zagotovitev sporazuma z ZDA, v skladu s katerim ZDA računovodske izkaze podjetij iz EU, ki so v skladu z mednarodnimi standardi računovodskega poročanja, obravnavajo enakovredno ameriškim in s tem odpravijo drage zahteve po uskladitvi, ki pa ne veljajo za ameriška podjetja v EU.
Welcomes the steps taken by the Commission to secure US agreement to recognise EU companies reporting under IFRS as equivalent, thereby removing the costly reconciliation requirements that do not apply to US companies in the European Union.
Spodbuja oziroma poziva Komisijo, naj pred koncem leta 2008 zagotovi podobne sporazume z ostalimi tretjimi državami, kjer podjetja iz EU kotirajo na borzah;
Encourages/requests the Commission to secure similar arrangements with other third countries where EU companies list on their exchanges before the end of 2008;
Izdajateljem iz tretjih držav se lahko dovoli uporaba jo računovodskih izkazov, pripravljenih v skladu z računovodskimi standardi tretje države, da bi izpolnili obveznosti iz z Direktive 2004/109/ES in, z odstopanjem od člena 35(5) Uredbe (ES) št. 809/2004, zagotovile pretekle finančne informacije v skladu s to uredbo za obdobje, ki se začne kadar koli po 31. decembru 2008 in konča najpozneje 31. decembra 2011, v naslednjih primerih:
Third-country issuers may be permitted to use financial statements drawn up in accordance with the accounting standards of a third country in order to comply with the obligations under Directive 2004/109/EC and, by derogation from Article 35(5) of Regulation (EC) No 809/2004, to provide historical financial information under that Regulation for a period commencing after 31 December 2008 and expiring no later than 31 December 2011 where:
organ tretje države, pristojen za zadevne nacionalne računovodske standarde, se je pred 30. junijem 2008 javno obvezal, da bo te standarde uskladil z MSRP pred 31. decembrom 2011 hkrati pa sta izpolnjena oba naslednja pogoja:
the third-country authority responsible for the national accounting standards concerned has made a public commitment before 30 June 2008 to converge those standards with IFRS before 31 December 2011 and the following conditions are met:
organ tretje države, pristojen za zadevne nacionalne računovodske standarde, je pred 31. decembrom 2008 pripravil obsežen konvergenčni program, ki se lahko zaključi pred 31. decembrom 2011;
the third country authority responsible for the national accounting standards concerned has established a convergence programme before 31 December 2008, which is comprehensive and capable of being completed by 31 December 2011; and
konvergenčni program se dejansko izvaja brez odloga, za zaključek njegovega izvajanja pa so dodeljena potrebna sredstva.
the convergence programme is effectively implemented, without delay, and the resources necessary for its completion are allocated to its implementation; or
organ tretje države, pristojen za zadevne nacionalne računovodske standarde, se je pred 30. junijem 2008 javno obvezal, da bo pred 31. decembrom 2011 sprejel MSRP, v tretji državi pa se učinkovito ukrepa za zagotovitev pravočasnega in popolnega prehoda na mednarodne standarde računovodskega poročanja do tega datuma ali da se doseže sporazum o medsebojnem priznavanju z EU pred 31. decembrom 2008.
the third-country authority responsible for the national accounting standards concerned has either made a public commitment before 30 June 2008 to adopt IFRS by 31 December 2011 and effective measures are taken in the third country to secure the timely and complete transition to IFRS by that date, or has reached a mutual recognition agreement with the European Union by 31 December 2008.
Kadar Komisija v skladu z odstavkom 1 dovoli nadaljnje sprejemanje finančnih izkazov, pripravljenih v skladu z računovodskimi standardi tretje države, mora redno preverjati, ali se še vedno upoštevajo pogoji, določeni v točki (a) ali (b) - odvisno od primera - in ustrezno poročati Evropskemu odboru za vrednostne papirje in Evropskemu parlamentu.
Where the Commission permits the continued acceptance of financial statements drawn up in accordance with the accounting standards of a third country in accordance with paragraph 1, it shall review regularly whether the conditions specified in point (a) or point (b), as the case may be, continue to be met, and shall report, accordingly, to the European Securities Committee and to the European Parliament.
Ob upoštevanju tega člena, se Komisija glede na posamezni primer najprej posvetuje z Odborom evropskih zakonodajalcev za vrednostne papirje o konvergenčnem programu ali napredku pri sprejemanju mednarodnih standardov računovodskega poročanja.
Before complying with this Article, the Commission shall consult the CESR about the convergence programme or about progress towards adoption of the IFRS, as the case may be.
B6-0434 , 0436 , 0439 , 0440 , 0443 in 0446/2007
B6-0434 , 0436 , 0439 , 0440 , 0443 and 0446/2007
ob upoštevanju Sporazuma o partnerstvu in sodelovanju med Evropskimi skupnostmi in njihovimi državami članicami na eni strani ter Rusko federacijo na drugi UL L 327, 28.11.1997, str.
having regard to the Partnership and Cooperation Agreement (PCA) between the European Communities and their Member States, of the one part, and the Russian Federation, of the other part OJ L 327, 28.11.1997, p.
ob upoštevanju ciljev EU in Rusije, določenega v skupni izjavi po enajstem vrhu EU-Rusija dne 31. maja 2003 v Sankt Peterburgu, da se ustvarijo skupni gospodarski prostor, skupni prostor svobode, varnosti in pravice, skupni prostor sodelovanja na področju zunanje varnosti in skupni prostor raziskovanja in izobraževanja, vključno s kulturo,
having regard to the objective of the EU and Russia, set out in the joint statement issued following the 11th EU-Russia Summit, held on 31 May 2003 in St Petersburg, to set up a common economic space, a common space of freedom, security and justice, a common space of cooperation in the field of external security and a common space of research and education, including cultural aspects,
ob upoštevanju izida 20. vrha EU-Rusija dne 26. oktobra 2007 v Mafri na Portugalskem,
having regard to the outcome of the 20th EU-Russia Summit, which took place on 26 October 2007 in Mafra, Portugal,
ob upoštevanju svojih prejšnjih resolucij o odnosih med EU in Rusijo, zlasti resolucije z dne 10. maja 2007 o vrhu EU-Rusija v Samari dne 18. maja 2007 Sprejeta besedila, P6_TA(2007)0178 .
having regard to its previous resolutions on EU relations with Russia, in particular its resolution of 10 May 2007 on the EU-Russia Summit to be held in Samara on 18 May 2007
ker je Ruska federacija polnopravna članica Sveta Evrope in Organizacije za varnost in sodelovanje v Evropi (OVSE), s čimer se je zavezala načelom demokracije in demokratičnih volitev, ki sta jih opredelili ti organizaciji,
whereas the Russian Federation is a full member of the Council of Europe and the Organisation for Security and Cooperation in Europe (OSCE) and has therefore committed itself to the principles of democracy and democratic elections laid down by these organisations,
ker razvoj dogodkov v Ruski federaciji, povezanih s spoštovanjem in varstvom človekovih pravic ter spoštovanjem skupaj dogovorjenih demokratičnih načel, pravil in postopkov, zlasti ob prihajajočih volitvah v dumo (2. december 2007) in na mesto predsednika Ruske federacije (marec 2008), povzroča resno zaskrbljenost,
whereas there is serious concern about the developments in the Russian Federation with regard to respect for and protection of human rights and to respect for commonly agreed democratic principles, rules and procedures, in particular with a view to the upcoming elections to the State Duma (2 December 2007) and to the office of President of the Russian Federation (March 2008),
ker so bližnje volitve v dumo in predsedniške volitve prav zato zelo pomembne za razvoj demokracije in pravne države v Rusiji,
whereas the forthcoming Duma and presidential elections are therefore of crucial importance for the development of democracy and the rule of law in Russia,
ker je v Rusiji v preteklih mesecih potekala vse glasnejša kampanja proti opazovalcem volitev OVSE, z obtožbami, da so pristranski in se osredotočajo skoraj izključno na volitve "vzhodno od Dunaja"; ker je ruska diplomatska delegacija na sedežu OVSE na Dunaju prejšnji mesec širila predloge, da je treba misije urada OVSE za demokratične institucije in človekove pravice omejiti na 50 ljudi in jim preprečiti, da bi takoj po volitvah objavile svoje presoje; ker bo Rusija po izjavah vodje osrednje volilne komisije Vladimirja Čurova na volitve, ki bodo 2. decembra 2007, povabila "300 do 400 tujih opazovalcev", kar je le del tistih 1165, kolikor jih je bilo na zadnjih parlamentarnih volitvah marca 2003,
whereas in recent months Russia has waged an increasingly vocal campaign against OSCE election observers, accusing them of bias and of focusing almost exclusively on elections "east of Vienna"; whereas Russia's diplomatic delegation to the OSCE's headquarters in Vienna last month circulated proposals to limit missions by the OSCE's Office for Democratic Institutions and Human Rights (ODIHR) to 50 people and bar them from making public assessments immediately after elections; whereas, according to Vladimir Churov, head of the Central Electoral Commission, Russia will invite "300 to 400 foreign observers" to the 2 December 2007 election – a fraction of the 1 165 present at the last parliamentary poll in March 2003,
ker je bil začetek pogajanj o novem sporazumu o partnerstvu in sodelovanju preložen in pogojen s preklicem prepovedi na uvoz kmetijskih proizvodov s Poljske, ki jo je ruska vlada uvedla leta 2005; ker si EU in Rusija prizadevata najti kompromis glede poljskega uvoza, da bi prišli iz te politične slepe ulice, in glede zaprtja plinovoda Družba v Litvo, ki je domnevno politično osnovano,
whereas the start of the negotiations on the new PCA has been delayed and made conditional upon the Russian Government lifting a ban on Polish agricultural imports introduced in 2005; whereas efforts are being made by the EU and Russia to find a compromise on the Polish imports issue, in order to end this political impasse, and on the shutting down of the "Druzhba" pipeline to Lithuania, which appeared to be politically motivated,
ker se je Rusija na vrhu EU-Rusija, ki je bil dne 18. maja 2007 v Samari, povsem nedvoumno obvezala, da bo podpisala sporazum o sibirskih preletih; ker ni veliko upanja, da se bo to zgodilo v bližnji prihodnosti; ker so se nedavno pojavile težave, povezane s pravico letalskega prevoznika Lufthansa Cargo do preletov ruskega ozemlja na letalskih poteh iz Evrope v Jugovzhodno Azijo,
whereas there was a clear Russian commitment at the EU-Russia Summit held in Samara on 18 May 2007 to sign the agreement on Siberian overflights; whereas the prospects of this happening in the near future seem to be very slim; whereas problems have recently occurred in connection with the rights of Lufthansa Cargo to fly over Russian territory on routes from Europe to South-East Asia,
ker bi hiter pristop Ruske federacije k Svetovni trgovinski organizaciji (STO) znatno prispeval k nadaljnjemu izboljšanju gospodarskih odnosov med Rusijo in EU, kar je odvisno od polnega spoštovanja ter izpolnjevanja obveznosti in dolžnosti, ki jih je določila navedena organizacija,
whereas the rapid accession of the Russian Federation to the WTO would make a substantial contribution to the further improvement of economic relations between Russia and the EU, subject to full compliance with and implementation of WTO commitments and obligations,
ker bi morala biti hitra vzpostavitev štirih skupnih prostorov, in sicer skupnega gospodarskega prostora, prostora svobode, varnosti in pravice, prostora zunanje varnosti ter prostora raziskovanja, izobraževanja in kulture, v središču pogajanj o novem sporazumu o strateškem partnerstvu,
whereas the rapid implementation of the four Common Spaces, with a Common Economic Space (CES), a Common Space of Freedom, Security and Justice, a Common Space of External Security and a Common Space of Research, Education and Culture, should be at the heart of the negotiations on the new Strategic Partnership Agreement,
ker je Rusija nedavno vključila nekatere največje energetske družbe EU v okviru strateškega partnerstva v več pomembnejših energijskih projektov, ali ker je družbam EU dovolila nakup strateških deležev v ruskih družbah; vendar ugotavlja, da propad Jukosa in razprodaja njegovega premoženja ne zagotavljata preglednega poslovnega okolja; opozarja tudi na nedavni sklep švicarskega zveznega sodišča z dne 13. avgusta 2007, ki je razsodilo, da je bil kazenski pregon Mihaila Hodorkovskega in Jukosa, ki so ga izvajali ruski organi, nezakonit in politično osnovan,
whereas recently Russia has included some of the EU's largest energy companies in a strategic partnership role in several major energy projects or has allowed EU companies to buy strategic stakes in Russian companies; noting, however, that the dismantling of Yukos and the auctioning-off of its assets do not provide for a transparent business environment; noting, further, the recent decision of 13 August 2007 of the Swiss Federal Tribunal, which ruled that the Russian authorities" prosecution of Mikhail Khodorkovsky and Yukos was illegal and politically motivated,
ker bi bilo treba spore o pogojih dobave in prenosa energije razreševati s pogajanji, brez razlikovanja in na pregleden način, in ker se jih nikoli ne bi smelo uporabljati kot sredstvo za izvajanje političnega pritiska na države članice EU in države v skupni soseščini,
whereas disputes about the conditions of supply and transport of energy should be solved in a negotiated, non-discriminatory and transparent way and must never be used as a means of exerting political pressure on the EU Member States and on the countries in the common neighbourhood,
ker bi Evropska unija in Ruska federacija skupaj zmogli in morali prevzeti dejavno vlogo pri vzpostavljanju miru in stabilnosti na evropski celini, zlasti v skupni soseščini ter drugih delih sveta, tudi v Iranu in na Bližnjem vzhodu; ker so se pojavile nove napetosti v Abhaziji in Južni Osetiji in ker ni napredka pri iskanju rešitve drugih trajnih sporov, kot npr. v Pridnestrju,
whereas the European Union and the Russian Federation could and should play an active role together in establishing peace and stability on the European continent, in particular in the common neighbourhood, and in other parts of the world, including Iran and the Middle East; whereas new tensions have arisen in Abkhazia and South Ossetia and no progress has been made towards resolving the other "frozen conflicts" such as in Transnistria,
ker bi moralo biti iskanje rešitve za prihodnji status Kosova, ki bi bila sprejemljiva za obe strani, vpleteni v spor, za obe partnerici absolutna prednostna naloga,
whereas absolute priority should be given by both partners to finding a solution to the issue of the future status of Kosovo which can be accepted by both parties involved in the conflict,
ker izjave, s katerimi so se ruski organi odzvali na načrte Združenih držav, da dele svojega sistema protiraketne obrambe namestijo na Poljskem in v Češki republiki, ter neprimerna grožnja Rusije, da bo odstopila od Pogodbe o konvencionalnih oboroženih silah v Evropi, zbujajo resno zaskrbljenost glede ohranitve miru in stabilnosti na evropski celini,
whereas declarations made by the Russian authorities in reaction to the US plans to establish parts of its missile defence system in Poland and the Czech Republic and Russia's inappropriate threat to pull out of the Treaty on Conventional Forces in Europa (CFE Treaty) have raised serious concerns about the preservation of peace and stability on the European continent,
ponovno izraža prepričanje, da je Rusija za dosego strateškega sodelovanja, ki bo temeljilo na skupnih vrednotah, pomembna partnerica, s katero EU nima zgolj skupnih gospodarskih in trgovinskih interesov, ampak si z njo deli tudi cilj tesnejšega sodelovanja na mednarodnem prizorišču;
Reconfirms its conviction that Russia remains an important partner for the purpose of building strategic cooperation based on common values, with which the EU shares not only economic and trade interests but also the objective of cooperating closely in the international arena;
poziva rusko vlado, naj skupaj z EU ustvari razmere, potrebne za hiter začetek pogajanj o novem sporazumu o partnerstvu in sodelovanju med EU in Rusijo; poudarja pomen enotnosti in solidarnosti med državami članicami EU pri njihovih odnosih z Rusijo; pri tem ponovno poudarja, da morajo biti človekove pravice in demokracija stržen vseh prihodnjih sporazumov z Rusko federacijo;
Calls on the Russian Government to create together with the EU the necessary condition for a rapid start to the negotiations on a new PCA between the EU and Russia; stresses the importance of unity and solidarity among the EU Member States in their relations with Russia; stresses once more, in this connection, that democracy and human rights must be at the core of any future agreement with the Russian Federation;
v zvezi s tem pozdravlja ozračje vrha v Mafri, kljub le omejenim doseženim rezultatom, ter kasnejše spodbudne izjave, ki bi lahko v bližnji prihodnosti privedle do ponovnega zagona pri dogovorih; ugotavlja, da je dinamika pri tekočem praktičnem izvajanju načrta o štirih zgoraj omenjenih skupnih prostorih pozitivna, in poudarja, da bi poglobitev partnerstva prinesla obojestransko korist;
Welcomes in this context, in spite of the limited results achieved at the Mafra Summit, the atmosphere of the meeting and the subsequent encouraging statements that could lead to the unblocking of the situation in the near future; notes the positive dynamics in the ongoing work on the practical implementation of the road maps for the four Common Spaces, mentioned above, and stresses that further deepening of the partnership would be mutually beneficial;
pozdravlja napredek, dosežen na vrhu v Mafri, v zvezi s pristopom Rusije k STO, ki bo ustvaril enake konkurenčne pogoje za poslovne skupnosti na obeh straneh in bo v veliko pomoč ruskim prizadevanjem za izgradnjo sodobnega, diverzificiranega in visokotehnološkega gospodarstva; poziva Rusijo, naj stori vse, da odpravi preostale ovire v pristopnem procesu, ki je v kritični fazi, in poskrbi, da bo lahko v celoti izpolnila in izvajala obveznosti in dolžnosti, ki izhajajo iz članstva v STO;
Welcomes the progress made at the Mafra Summit as regards Russia's accession to the WTO, which will create a level playing field for the business communities on both sides and greatly help Russian efforts to build a modern, diversified, high-technology economy; calls on Russia to take the necessary steps to remove the remaining obstacles to the accession process, which is at a critical stage, and to be able to comply in full with and implement WTO membership commitments and obligations;
izraža upanje, da se bo mogoče kmalu dogovoriti za pogoje hitrega pristopa Ruske federacije k STO;
Expresses the hope that an agreement can soon be reached on the conditions for rapid accession of the Russian Federation to the WTO;
je seznanjen z nenehno izmenjavo mnenj o človekovih pravicah v Rusiji, ki je del posvetovanj med EU in Rusijo o človekovih pravicah; kljub temu poudarja zelo skrb vzbujajoče razmere v Rusiji v smislu spoštovanja človekovih pravic, demokracije, svobode izražanja, pravice civilne družbe ter posameznikov, da ugovarjajo oblastem in od njih zahtevajo, naj prevzamejo odgovornost za svoja dejanja; je zelo zaskrbljen, ker se ruske oblasti premalo odzivajo na vso skrb, ki je bila v zvezi s tem izražena; poudarja, da izvajanje zakonodaje, ki zdaj velja za nevladne organizacije, negativno vpliva na delovanje velikega števila teh organizacij, zato podpira pobude za poenostavitev postopkov njihove registracije;
Notes the continuous exchange of views on human rights in Russia as part of the EU-Russia human rights consultations; emphasises, however, that the current situation in Russia gives rise to serious concern in terms of respect for human rights, democracy, freedom of expression and the rights of civil society and individuals to challenge authorities and hold them accountable for their actions; is extremely worried about the lack of any substantive response by the Russian authorities to the numerous expressions of this concern; stresses that the implementation of the current NGO law has had a negative impact on the work of many NGOs, and supports ongoing initiatives to simplify procedures for registering NGOs;
poudarja, da so razmere v Čečeniji še vedno točka nesoglasja v odnosih med EU in Rusijo; ponovno izraža ostro kritiko glede ruske politike v Čečeniji in obsoja številne kršitve človekovih pravic v tej regiji; poziva Rusko federacijo, naj nujno sprejme konkretne ukrepe za izkoreninjenje mučenja in drugih oblik trpinčenja, samovoljnih pridržanj in "izginotij" v Republiki Čečeniji ter naj odpravi problem nekaznovanja v povezavi s temi kršitvami;
Emphasises that the situation in Chechnya continues to be a point of dissent in the relations between the EU and Russia; reiterates its strong criticism of Russia's policy in Chechnya and its condemnation of the numerous human rights violations in Chechnya; calls on the Russian Federation as a matter of urgency to take concrete steps to eradicate torture and other ill-treatment, arbitrary detention and "disappearances" in the Chechen Republic, and to tackle impunity in relation to such violations;
poziva Svet in Komisijo, naj pozoveta Rusko federacijo k ratifikaciji Dodatnega protokola št. 14 k Evropski konvenciji človekovih pravicah;
Urges the Council and the Commission to call on the Russian Federation to ratify Additional Protocol 14 to the European Convention on Human Rights;
poziva, da je treba med EU in Rusijo okrepiti dialog o človekovih pravicah, Evropskemu parlamentu, ruski dumi ter organizacijam civilne družbe in organizacijam za človekove pravice pa omogočiti učinkovito sodelovanje v njem; poziva, da je treba na dnevni red razprav o človekovih pravicah vključiti položaj manjšin v Rusiji; poziva Rusijo, naj v celoti spoštuje obveznosti, ki jih ima kot članica Sveta Evrope, vključno s spoštovanjem svobode združevanja in pravice do mirnih demonstracij;
Calls for a stepping-up of the EU-Russia human rights dialogue and for this process to be opened up to effective input from the European Parliament, the State Duma and civil society and human rights organisations; calls for the situation of minorities within Russia to be included on the agenda of the human rights dialogue; calls on Russia to respect fully its obligations as a member of the Council of Europe, including respecting the right of association and the right of peaceful demonstration;
v zvezi s tem obžaluje zamudo ruskih oblasti pri povabilu OVSE k opazovanju volitev, zaradi česar daljša misija ni mogoča, in da je na parlamentarne volitve povabljeno le omejeno število opazovalcev te organizacije; poudarja, da manjše števil opazovalcev resno spodkopava kakovost opravljene naloge in splošno verodostojnost misije; poziva ruske organe, naj mednarodnim opazovalcem čim prej zagotovijo vse potrebne vizume;
Regrets, in this regard, the Russian authorities" delay in issuing an election observation invitation to the OSCE, which will prevent a long-term mission, and their allowing only a restricted number of OSCE observers to monitor the parliamentary elections; points out that the limited number of observers deeply undermines the quality of the task to be performed and the overall credibility of the mission; urges the Russian authorities speedily to grant the international observers the necessary visas;