natgillin/translations-raw huggingface dataset:
pozdravlja pobudo francoskega predsedstva o evropskem paktu o priseljevanju in azilu; vendar meni, da bi jo morali spremljati konkretni zakonodajni predlogi za doseganje ravnovesja med potrebnim evropskim pristopom, vključno z nadaljnjim evropskim povezovanjem na tem področju politike, in spoštovanjem načela subsidiarnosti in suverenosti držav članic, ter v zvezi s tem pozdravlja zlasti zavezo, da v prihodnje ne bi bilo obsežnega urejanja s predpisi;
Welcomes the initiative of the French Presidency on the European Pact on immigration and asylum; considers however that it needs to be accompanied by concrete legislative proposals, which should aim to strike a balance between, on the one hand, the necessary European approach, including further European integration in this policy field, and on the other hand, respecting the principle of subsidiarity and sovereignty of Member States, and welcomes particularly in this regard the commitment to do without large-scale regularisations in future;
se strinja s Svetom, da bi morali s paktom o priseljevanju zagotoviti okvir za delovanje pod okriljem prihodnjih predsedstev;
Agrees with the Council that the Pact on Immigration should provide the framework for action under future Presidencies;
Nadaljnji ukrepi na podlagi sklepov Evropskega sveta z dne 1. septembra 2008
Follow-up to the European Council of 1 September 2008
meni, da konfliktov na Kavkazu ni mogoče rešiti z vojaškim posegom, ter odločno obsoja dejanja vseh tistih, ki hočejo s prisilo in nasiljem spremeniti razmere v Južni Osetiji in Abhaziji, ki se želita odcepiti od Gruzije;
Takes the view that there cannot be a military solution to the conflicts in the Caucasus and expresses its firm condemnation of all those who resorted to force and violence in order to change the situation in the Georgian breakaway territories of country-regionSouth Ossetia and Abkhazia;
opozarja na nesorazmerne vojaške akcije Rusije v Gruziji na začetku avgusta, njen vdor globoko v državo ter enostransko odločitev, da prizna neodvisnost Abhazije in Južne Osetije;
Recalls the disproportionate military action by country-regionRussia in country-regionGeorgia in early August and its deep incursion into the country as well as its unilateral decision to recognise the independence of Abkhazia and country-regionSouth Ossetia;
poziva Rusijo, naj spoštuje suverenost in ozemeljsko celovitost Republike Gruzije ter nedotakljivost njenih meja, ki jih priznavajo vse države članice Evropske unije;
Calls on country-regionRussia to respect the sovereignty and territorial integrity of the country-regioncountry-regionRepublic of country-regionGeorgia and the inviolability of its borders recognised by all EU Member States;
podpira zamisel o neodvisni preiskavi o konfliktu v Gruziji ter poziva Svet in Komisijo, naj pospešita delo o tem vprašanju;
Supports the idea of an independent inquiry into the conflict in country-regioncountry-regionGeorgia and calls on the Council and Commission to speed up their work on this issue;
poudarja, da mora Evropska unija spremeniti svojo politiko do Rusije, če ta ne bo v celoti izpolnjevala svojih obveznosti v skladu s sporazumoma z dne 12. avgusta in 8. septembra;
Underlines that the EU must now review its policy towards country-regionRussia should country-regioncountry-regionRussia not fully comply with its commitments under the agreements of 12 August and 8 September;
z zadovoljstvom ugotavlja, da so se ruske oborožene sile po napotitvi nadzorne misije Evropske unije (EUMM) dokončno umaknile iz območij ob Južni Osetiji in Abhaziji, kar je bistven dodatni korak pri izvajanju sporazumov, sprejetih 12. avgusta in 8. septembra;
Notes with satisfaction that, following the deployment of the European Union Monitoring Mission (EUMM), Russian armed forces have completed their withdrawal from the areas adjacent to South Ossetia and Abkhazia as an essential additional step in the implementation of the agreements of 12 August and 8 September;
izraža upanje, da bo ta umik notranje razseljenim osebam omogočil vrnitev na domove ter prispeval k vzpostavitvi normalnih življenjskih razmer na teh območjih; poleg tega upa, da se bo zaradi prisotnosti misije EUMM na teh območjih zmanjšala napetost, povečal občutek varnosti ter okrepilo spoštovanje načela pravne države;
Expresses its hope that this withdrawal will allow internally displaced people to return to their homes and contribute to the normalisation of living conditions in these areas; hopes furthermore that the presence of the EUMM in these areas will decrease tension, contribute to a sense of security and enhance respect for the rule of law;
poleg tega obžaluje, da misiji EUMM ni dovoljen vstop v separatistični regiji, kjer namerava Rusija namestiti 7600 pripadnikov redne vojske in s tem zamenjati manjšo skupino ruskih mirovnikov, ki so na teh območjih od vojne v letih 1991 in 1992;
Regrets furthermore that the EUMM is not allowed to enter the two breakaway regions where Russia plans to station 7600 regular army troops replacing the small contingents of Russian peacekeepers deployed in both territories after the war in 1991-1992;
ugotavlja, da je treba ostala vprašanja reševati na mednarodni mirovni konferenci v Ženevi, zlasti v zvezi s statusom in razmerami v Južni Osetiji in Abhaziji ter nadaljnjim zadrževanjem ruskih vojaških sil v Ahalgori in Pereviju v Juži Osetiji in v soteski Kodori v Abhaziji, ter da se do takrat odnosi med Evropsko unijo in Rusijo ne morejo popolnoma normalizirati;
Notes that all remaining issues have to be resolved at the international peace conference in Geneva, especially as far as the status of and situation in South Ossetia and Abkhazia and notably the continuing Russian military presence in Akhalgori and Perevi in South Ossetia and the Kodori Gorge in Abkhazia are concerned, and that until then relations between the EU and Russia cannot be fully normalised;
opozarja ruske oblasti, da je v sedanjih razmerah še pomembneje zagotoviti, da bodo lahko osebe in nevladne organizacije, ki se ukvarjajo z zaščito človekovih in državljanskih pravic, v skladu z zavezo, ki jo je Rusija dala Svetu Evrope, delovale nemoteno in brez ustrahovanja; izraža zaskrbljenost, ker se nadaljujejo zastraševanje, uboji ter poskusi umorov borcev za človekove pravice;
Reminds the Russian authorities that in the current situation it is even more important to ensure that persons and NGOs that are engaged in defending human and civil rights can operate according to Russia's commitments to the Council of Europe and free of intimidation; expresses its concern about continuing cases of harassment, killings and possible attempts on the lives of human rights activists;
ugotavlja, da je konstruktiven odnos med Evropsko unijo in Rusijo pomemben, saj imata veliko skupnih mednarodnih izzivov, in da mora Rusija izpolniti svoje mednarodno zavezujoče obveznosti, ki bi jih bilo treba v prihodnje razširiti;
Notes that a constructive relationship between the EU and Russia is important because many international challenges are common to both and that Russia must fulfil its internationally binding obligations, which should be extended in future;
ki ga vlaga Pervenche Beres v imenu Odbora za ekonomske in monetarne zadeve
by Pervenche Berès, on behalf of the Committee on Economic and Monetary Affairs
o predlogu z dne 2. junija 2008 za sklep Komisije 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,
on the proposal of 2 June 2008 for a Commission decision on the use by third countries' issuers of securities of certain third country's national accounting standards and international financial reporting standards to prepare their consolidated financial statements
o predlogu z dne 2. junija za Uredbo Komisije (ES) o spremembi Uredbe Komisije (ES) št. 809/2004 o izvajanju Direktive 2003/71/ES Evropskega parlamenta in Sveta glede elementov v zvezi s prospekti in oglaševanjem
on the proposal of 2 June 2008 for a Commission regulation (EC) 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
(Enakovrednost računovodskih standardov) (C6‑0000/2008)
(Equivalence of accounting standards) (C6‑0000/2008)
Resolucija Evropskega parlamenta o predlogu z dne 2. junija 2008 za sklep Komisije 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
European Parliament resolution on the proposal of 2 June 2008 for a Commission decision on the use by third countries' issuers of securities of certain third country's national accounting standards and international financial reporting standards to prepare their consolidated financial statements
o predlogu z dne 2. junija za Uredbo Komisije (ES) o spremembi Uredbe Komisije (ES) št. 809/2004 o izvajanju Direktive 2003/71/ES Evropskega parlamenta in Sveta glede elementov v zvezi s prospekti in oglaševanjem (Enakovrednost računovodskih standardov) (C6‑0000/2008)
on the proposal of 2 June 2008 for a Commission regulation (EC) 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 (Equivalence of accounting standards) (C6‑0000/2008)
Direktiva, kakor je bila spremenjena z Direktivo 2008/22/ES (UL L 76, 19.3.2008, str.
Directive as amended by Directive 2008/22/EC (OJ L 76, 19.3.2008, p.
ob upoštevanju Uredbe Komisije (ES) št. 1569/2007 UL L 340, 22.12.2007, str.
having regard to Commission Regulation (EC) No 1569/2007 OJ L 340, 22.12.2007, p.
66. z dne 21. decembra 2007 o vzpostavitvi 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,
66. 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,
P redlog uredbe in predlog sklepa
As regards the proposal for a regulation and proposal for a 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 splošnih računovodskih načel ZDA in mednarodnih standardov računovodskega poročanja, ki temeljijo na standardih EU;
Notes the progress achieved by the Commission towards the elimination of reconciliation requirements for EU issuers in third countries; acknowledges that steps towards recognition of US GAAP and IFRS-based EU standards have been taken;
meni, da bi morala biti splošna računovodska načela tretjih držav obravnavana kot enakovredna mednarodnim standardom računovodskega poročanja, kot so bila sprejeta v skladu z uredbo 1606/2002, če lahko vlagatelji sprejmejo podobne odločitve, ne glede na to, ali razpolagajo s finančnimi izkazi, ki temeljijo na mednarodnih standardih računovodskega poročanja 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 GAAP should be considered equivalent to IFRS as adopted pursuant to Regulation 1606/2002 if investors are able to make similar decisions irrespective of whether they are provided with financial statements based on IFRS or on third-country GAAP and if 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 mednarodnih standardov računovodskega poročanja ter spodbujati sodelovanje in izmenjavo informacij;
Considers that regulators should maintain an active dialogue with their international counterparts regarding application and consistent enforcement of IFRS and enhance cooperation and information sharing;
ugotavlja, da mednarodni standardi računovodskega poročanja, ki jih je podprla Upravni odbor 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 the IASB-endorsed IFRS offers a solid basis for the regulators to work towards global convergence of accounting standards; takes the view that worldwide application of international accounting standards could improve the transparency and comparability of financial statements, bringing substantial benefits for both companies and investors;
meni, da je približevanje računovodskih standardov pomembna naloga, a poudarja, da mora biti končni cilj ta, da vse pravne oblasti sprejmejo mednarodne standarde računovodskega poročanja ob spoštovanju svojega demokratičnega in pravnega okvira;
Believes that bringing about convergence of accounting standards is an important task, but underlines that the ultimate goal must be for each jurisdiction to take over IFRS whilst respecting its own democratic and legal framework;
pozdravlja Uredbo Komisije (ES) št. 1569/2007 z dne 21. decembra 2007 o vzpostavitvi 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, ki opredeljuje enakovrednost in vzpostavlja mehanizem za ugotavljanje enakovrednosti splošno sprejetih računovodskih načel tretje države; poudarja zahtevo iz te uredbe, da mora sklep Komisije izdajateljem v zadevni tretji državi dopuščati uporabo mednarodnih standardov računovodskega poročanja, sprejetih v skladu z uredbo (ES) št. 1606/2002;
Welcomes 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, which provides for the definition of equivalence and establishes a mechanism for determining the equivalence of the GAAP of a third country; underlines that this regulation requires that the Commission decision should be such that Community issuers are permitted 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 mednarodnimi standardi računovodskega poročanja, kot jih določa Upravni odbor za mednarodne računovodske standarde, vendar priznava, da ZDA omogočajo kratko prehodno obdobje, med katerim sprejemajo tudi računovodske izkaze, pripravljene v skladu z mednarodnimi standardi računovodskega poročanja, kot so bili sprejeti v uredbi št. 1606/2002, brez zahtev po uskladitvi;
Notes that the US only recognises financial statements prepared under IFRS as issued by the IASB; acknowledges, however, that the US allows a short transitional period during which financial statements prepared under IFRS as adopted under Regulation 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 mednarodne standarde računovodskega poročanja;
Emphasises that certain third countries have not yet clearly publicly stated when IFRS will be applied to their domestic issuers;
meni, da morata biti predlog sklepa in predlog uredbe Komisije skladna s pogoji iz uredbe Komisije o mehanizmu za ugotavljanje enakovrednosti in z zgoraj navedenimi dejstvi;
Considers that the proposal for a Commission decision and the proposal for a Commission regulation must be consistent with the conditions set out in the Commission regulation establishing an equivalence mechanism and the facts set out above;
pozdravlja načrte za prehod na mednarodne standarde računovodskega poročanja, ki so jih pred kratkim predstavile nekatere tretje države; poziva Komisijo, naj spremlja napredek pri uresničevanju teh objavljenih 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 these publicly announced roadmaps with a view to abolishing recognition of equivalence when predetermined changeover dates are reached;
ugotavlja, da so je bilo predlagano, da se razvije vodenje Upravnega odbora za mednarodne računovodske standarde;
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 mednarodnim standardom računovodskega poročanja;
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 predloga uredbe Komisije, ki spreminja Uredbo (ES) št. 809/2004 o računovodskih standardih, v skladu s katerimi so prikazane informacije o preteklem stanju, vsebovane v prospektih:
Proposes the following amendments to the proposal for a 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:
Besedilo, ki ga predlaga Komisija Predlogi sprememb Parlamenta
Text proposed by the Commission Amendments by Parliament
Predlog spremembe 1 Predlog spremembe 1
Amendment 1 Amendment 1
Uvodna izjava 7 Uvodna izjava 7
Recital 7 Recital 7
(7) 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.
(7) In 2006 the country-regionplaceUnited 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.
Zaradi tega delovnega programa so bile odpravljene številne večje razlike med splošno sprejetimi računovodskimi načeli ZDA in MSRP.
As a result of this work programme many major differences between US GAAP and IFRS have been resolved.
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, ni več potrebno.
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 is no longer required.
Zato je primerno , da se splošn o sprejeta računovodska načela ZDA od 1. januarja 2009 naprej štejejo za enakovredna sprejetim MSRP.
Therefore, it is appropriate to consider country-regionplaceUS GAAP equivalent to adopted IFRS from 1 January 2009 .
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 , kot jih je določil Upravni odbor za mednarodne računovodske standarde , ni več potrebno.
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 as issued by the IASB is no longer required.
Zato je primerno, da se ponujeno priložnost izkoristi .
Therefore, it is appropriate to consider taking advantage of the window of opportunity offered .
Predlog spremembe 2 Predlog spremembe 2
Amendment 2 Amendment 2
Člen 1 Člen 1
Article 1 Article 1
Člen 35 Uredbe (ES) št. 809/2004 se spremeni: Člen 35 Uredbe (ES) št. 809/2004 se spremeni:
Article 35 of Regulation (EC) No 809/2004 is amended as follows: Article 35 of Regulation (EC) No 809/2004 is amended as follows:
(1) odstavka 5 in 5A se nadomestita z naslednjim: (1) odstavka 5 in 5A se nadomestita z naslednjim:
(1) Paragraphs 5 and 5A. are replaced by the following: (1) Paragraphs 5 and 5A. are replaced by the following:
Od 1. januarja 2009 izdajatelji iz tretjih držav predstavljajo svoje obračunske računovodske informacije v skladu z enim od naslednjih računovodskih standardov: '5.
From 1 January 2009, third country issuers shall present their historical financial information in accordance either with one of the following accounting standards: '5.
Od 1. januarja 2009 izdajatelji iz tretjih držav predstavljajo svoje obračunske računovodske informacije v skladu z enim od naslednjih računovodskih standardov:
From 1 January 2009, third country issuers shall present their historical financial information in accordance either with one of the following accounting standards:
(a) mednarodni standardi računovodskega poročanja, sprejeti v skladu z Uredbo (ES) št. 1606/2002; (a) mednarodni standardi računovodskega poročanja, sprejeti v skladu z Uredbo (ES) št. 1606/2002;
(a) International Financial Reporting Standards adopted pursuant to Regulation (EC) No 1606/2002; (a) International Financial Reporting Standards adopted pursuant to Regulation (EC) No 1606/2002;
(b) mednarodni standardi računovodskega poročanja, če opombe k revidiranim računovodskim izkazom, ki so del preteklih finančnih informacij, vsebujejo izrecno in brezpogojno izjavo, da so ti računovodski izkazi skladni z mednarodnimi standardi računovodskega poročanja, kot jih določa MRS 1 ( Predstavljanje računovodskih izkazov ); (b) mednarodni standardi računovodskega poročanja, če opombe k revidiranim računovodskim izkazom, ki so del preteklih finančnih informacij, vsebujejo izrecno in brezpogojno izjavo, da so ti računovodski izkazi skladni z mednarodnimi standardi računovodskega poročanja, kot jih določa MRS 1 ( Predstavljanje računovodskih izkazov );
(b) International Financial Reporting Standards provided that the notes to the audited financial statements that form part of the historical financial information contain an explicit and unreserved statement that these financial statements comply with International Financial Reporting Standards in accordance with IAS 1 Presentation of Financial Statements ; (b) International Financial Reporting Standards provided that the notes to the audited financial statements that form part of the historical financial information contain an explicit and unreserved statement that these financial statements comply with International Financial Reporting Standards in accordance with IAS 1 Presentation of Financial Statements ;
(c) splošno sprejeta računovodska načela Japonske; (c) splošno sprejeta računovodska načela Japonske;
(c) Generally Accepted Accounting Principles of country-regionplaceJapan; (c) Generally Accepted Accounting Principles of country-regionplaceJapan;
(d) splošno sprejeta računovodska načela Združenih držav Amerike. (d) splošno sprejeta računovodska načela Združenih držav Amerike.
(d) Generally Accepted Accounting Principles of the country-regionplaceUnited States of America. (d) Generally Accepted Accounting Principles of the country-regionplaceUnited States of America.