natgillin/translations-raw huggingface dataset:
opozarja, da četrta in sedma direktiva o pravu družb določata pravni okvir za letni računovodski izkaz za evropskih mala in srednje velika podjetja, in da je treba razmerje med standardom MSRP za mala in srednje velika podjetja, ki ga je predlagala IASB, ter četrto in sedmo direktivo o pravu družb še opredeliti; meni, da bi četrta in sedma direktiva o pravu družb lahko bili podlaga za računovodske zahteve za mala in srednje velika podjetja EU, tudi partnerstva;
Points out that the Fourth and Seventh Company Law Directives provide the legal framework for the annual accounts of SMEs in the European Union and that the question how the IFRS for SMEs, as proposed by the IASB, relates to the Fourth and Seventh Company Law Directives remains to be clarified; considers that the Fourth and Seventh Company Law Directives could be the basis for accounting requirements for EU SMEs, including partnerships;
meni, da bi Evropska unija morala skrbno oceniti, ali je bolj koristno zavezati se standardu MSRP za mala in srednje velika podjetja ali pa razviti svojo neodvisno in celovito rešitev za ta podjetja; poleg tega meni, da bi se vsaka takšna rešitev EU lahko vključila v konceptualni okvir MSRP, ne da bi mala in srednje velika podjetja bila obvezana k uporabi vseh MSRP;
Considers that the European Union should carefully assess the respective benefits of committing to an IFRS for SMEs or developing its own independent and comprehensive solution for SMEs; takes the view, furthermore, that any such an EU solution could fit into the IFRS conceptual framework without requiring SMEs to use the full IFRS;
meni, da morajo biti računovodske zahteve za mala in srednje velika podjetja v Evropski uniji prilagojene potrebam uporabnikov; glede na to predlaga, da se potrebe uporabnikov še enkrat natančno analizirajo;
Takes the view that accounting requirements for SMEs in the European Union must be tailored to the needs of users; advises, against this background, that user needs be analysed in detail once again;
ob upoštevanju zgoraj navedenega spodbuja Komisijo, da nadaljuje svoje dejavnosti glede poenostavitve prava družb, računovodenja in revizij za mala in srednje velika podjetja z ustreznimi zakonodajnimi akti, zlasti četrto in sedmo direktivo o pravu družb;
In the light of the foregoing, encourages the Commission to continue its activities with regard to the simplification of company law, accounting and auditing for SMEs via the relevant legislative acts, in particular the Fourth and Seventh Company Law Directives;
poudarja, da imajo računovodski predpisi zelo velik vpliv na celotno področje gospodarskega prava in da bo novi MSRP imel zelo obsežen učinek na mala in srednje velika podjetja, zlasti bo imel velik vpliv v praksi na nacionalno zakonodajo o obdavčevanju podjetij; opozarja, da je MSRP za mala in srednje velika podjetja, ki temelji na načelu poštene vrednosti, v nasprotju z načelom ohranjanja kapitala, ki prevladuje v drugih pristojnostih, in ni vedno v najboljšem (davčnem) interesu malih in srednje velikih podjetij;
Points out that accounting rules exert a very strong influence on the whole field of commercial law, and that a new IFRS for SMEs will have a wide-ranging effect on SMEs and that, in particular, it would have a major impact in practice on national legislation concerning company taxation; notes that an IFRS for SMEs based on the fair-value principle runs counter to the principle of capital maintenance which predominates in other jurisdictions, and is not always in the best (tax) interests of SMEs;
meni, da mora MSRP za mala in srednje velika podjetja upoštevati dejstvo, da v Evropski uniji obstajajo različne oblike podjetij (npr. partnerstva in zadruge); zato meni, da mora tak MSRP vključevati jasno opredelitev "lastnih sredstev", ki upošteva posebne potrebe malih in srednje velikih podjetij;
Takes the view that an IFRS for SMEs must take into consideration the fact that there are different forms of undertaking in the European Union (such as partnerships and cooperatives); believes, therefore, that such an IFRS must contain a clear definition of 'own funds', which takes account of the particular needs of SMEs;
obžaluje, da osnutek MSRP za mala in srednje velika podjetja ne upošteva ustrezno dejstva, da so računovodski izkazi malih in srednje velikih podjetij namenjeni predvsem osebnim delničarjem, upnikom, poslovnim partnerjem in zaposlenim, prej kot anonimnim vlagateljem, kakor v primeru javnih podjetij, ter da te naslovnike zanima dolgoročno poslovno sodelovanje, bolj kot kratkoročno vlaganje;
Regrets that the draft IFRS for SMEs does not take adequate account of the fact that the addressees of SMEs' accounts are mainly personal shareholders, creditors, business partners and employees rather than anonymous investors, as in the case of public companies, and that those addressees are interested in a long-term business relationship rather than a short-term investment;
poziva Komisijo, da pripravi ustrezen postopek posvetovanja za računovodski okvir za mala in srednje velika podjetja v Evropski uniji v skladu z običajnimi zakonodajnimi predlogi, da prekliče svojo zavezo izvajanju in sprejemanju MSRP za mala in srednje velika podjetja ter prepreči istočasno uporabo standardov v Evropski uniji, dokler se ne zaključi notranji postopek EU; spodbuja Komisijo, naj obravnava možnost zmanjšanja upravnega bremena za mala in srednje velika podjetja na področju računovodstva in revizije;
Calls on the Commission to arrange a thorough consultation procedure concerning an accounting framework for SMEs in the European Union along the lines of ordinary legislative proposals, and to withdraw its commitment to implementing and adopting an IFRS for SMEs, thus preventing parallel application of standards in the European Union, for so long as the EU internal process has not been concluded; encourages the Commission to consider the opportunity for reduction of administrative burden for SMEs in the field of accounting and auditing;
vendar priznava, da obstaja splošna potreba po poenostavitvi in reviziji ukrepov za mala in srednje velika podjetja, pri čemer opozarja, da ta podjetja ustvarjajo nova delovna mesta in spodbujajo gospodarsko rast;
Acknowledges, however, that there is an overall need for simplification of accounting and auditing measures for SMEs, while recalling that SMEs are creators of jobs and a motor of economic growth;
opozarja, da mora biti končni cilj vseh mednarodnih interesnih skupin sprejetje MSRP; ugotavlja napetost med namenom doseganja čim večje konvergence in željo, da bi Evropska unija ohranila polno pristojnost glede možnosti oddaljitve od soglasja, ki ga je mogoče doseči na svetovni ravni; poudarja, da bi morala biti odstopanja od splošnih standardov omejena na najmanjšo možno raven tako v Evropski uniji kakor v drugih delih sveta; meni, da bi tretje države morale obravnavati Evropsko unijo kot celoto in ne obravnavati različno 27 držav članic ter da se tekoči postopki konvergence z obstoječimi sistemi lahko sprejmejo le kot vmesne faze;
Recalls that the ultimate aim of all international stakeholders must be the adoption of the IFRS; acknowledges the tension between the intention of achieving maximum convergence and the desire to preserve the European Union's full competence to deviate from the consensus that is globally achievable; emphasises that deviations from global standards should be restricted to the minimum necessary both in the European Union and in other parts of the world; takes the view that third countries should deal with the European Union as a single entity and not treat the 27 Member States differently and that the ongoing processes of convergence with existing systems can only be accepted as intermediate stages;
ugotavlja, kako pomembna in zaželena je vzpostavitev splošnih standardov in konvergence ter priznava, da splošna konvergenca računovodskih standardov vedno hitreje napreduje;
Notes the importance and desirability of the establishment of global standards and convergence and recognises that global convergence of accounting standards is proceeding at an ever-increasing pace;
podpira zamisel o konvergenci in enakovrednosti; vendar poudarja, da mora konvergenca s standardi nekaterih tretjih držav temeljiti na predhodni oceni ustreznosti in vpliva takšne spremembe na pripravljavce in uporabnike računovodskih izkazov v EU in zlasti na mala in srednje velika podjetja, ter poziva IASB, naj v prihodnje to upošteva;
Supports the idea of convergence and equivalence; emphasises, however, that convergence with certain third-country standards must be based on a prior assessment of the merits and impact of such a change on EU preparers and users of financial statements and especially on SMEs, and calls on the IASB to bear this in mind when proceeding;
ugotavlja, da delo v zvezi s konvergenco napreduje, in opozarja na nevarnost, da bi se v tem procesu upošteval zlasti gospodarski pravni okvir in pravni okvir družb velikih tretjih držav, medtem ko bi okvir EU imel manjšo vlogo;
Notes that the work on convergence is progressing, and anticipates the danger that mainly large third countries' economic and company law frameworks are likely to be taken into account in this process, while EU frameworks play a lesser role;
ugotavlja, da je ameriška komisija za trg vrednostnih papirjev in borzo 20. junija 2007 predstavila predlog z namenom, da se računovodski izkazi tujih izdajateljev potrdijo brez usklajevanja, če so bili pripravljeni na osnovi angleške različice MSRP, ki jih je sprejela IASB; poudarja, da je cilj ta, da bi MSRP, ki jih je Evropska unija vključila v veljavno zakonodajo, priznala ameriška Komisija za trg vrednostnih papirjev in borzo;
Notes that on 20 June 2007 the SEC submitted a proposal to the effect that financial statements by foreign issuers should be approved without reconciliation being required, provided that they had been prepared on the basis of the English version of the IFRS adopted by the IASB; stresses that the objective is that the IFRS incorporated by the European Union into existing law be recognised by the SEC;
pozdravlja napredovanje načrta EU-ZDA na področju računovodstva ter nedavno obvestilo ameriške Komisije za trg vrednostnih papirjev in borzo, da bo dovolila zasebnim izdajateljem, da predložijo računovodske izkaze v skladu z MSRP brez usklajevanja z ameriškimi splošno sprejetimi računovodskimi načeli; podpira pristop, ki ga je Komisija opisala 26. septembra 2007 v svojem pismu ameriški Komisiji za trg vrednostnih papirjev in borzo;
Welcomes the progress made in the EU-US Accounting Roadmap and the recent announcement from the SEC to allow foreign private issuers to submit financial statements in accordance with the IFRS without reconciliation to US GAAP; supports the approach outlined by the Commission in its letter to the SEC of 26 September 2007;
opozarja, da je k povečanemu splošnemu zanimanju za MSRP bistveno prispevala odločnost Evropske unije, da od vseh javnih delniških družb zahteva, da od začetka leta 2005 za svoje konsolidirane računovodske izkaze uporabljajo MSRP;
Recalls that the European Union's determination to require all publicly traded companies to use the IFRS in their consolidated financial statements from the beginning of 2005 was a key element in the increased global interest in the IFRS;
opozarja, da so 30. aprila 2007 predsednik Združenih držav Amerike, predsedujoča Evropskemu svetu in predsednik Evropske komisije po letnem vrhu podpisali skupno izjavo EU-ZDA, ki glede računovodskega poročanja vsebuje naslednje: "Finančni trgi.
Recalls that on 30 April 2007 the Presidents of the USA, the President-in-Office of the European Council and the President of the European Commission signed a Joint EU-US statement following their annual summit, which, on the issue of financial reporting, states: 'Financial markets.
Spodbujati in zagotoviti pogoje za priznanje splošno sprejetih računovodskih načel ZDA in mednarodnih standardov računovodskega poročanja v obeh pristojnostih brez zahteve po usklajevanju do leta 2009 ali prej, če je to mogoče";
Promote and seek to ensure conditions for the US Generally Accepted Accounting Principles and International Financial Reporting Standards to be recognised in both jurisdictions without the need for reconciliation by 2009 or possibly sooner';
opozarja na še nepojasnjeno vprašanje pristojnosti različnih jurisdikcij, ki uporabljajo MSRP, v zvezi s končno razlago teh standardov, kar bi lahko povzročilo nasprotujoče si razlage; opozarja, da za končno razlago posebnih evropskih MSRP pristojni le evropski organi in sodišča ter poziva Komisijo, naj zagotovi, da tako tudi ostane; meni, da mora Komisija v sodelovanju z državami članicami in Parlamentom razviti sistem, ki bo zagotovil enotno razlago in uporabo MSRP v Evropski uniji;
Recalls the outstanding issue concerning the competence of the different jurisdictions applying the IFRS for establishing the definitive interpretation thereof, which entails the risk that conflicting interpretations will result; points out that only European authorities and courts are competent definitively to interpret an EU-specific IFRS and calls on the Commission to ensure that that remains the case; considers that the Commission, working together with the Member States and Parliament, must develop a system that will guarantee that the IFRS is interpreted and applied uniformly throughout the European Union;
naroči svojemu predsedniku, naj to resolucijo posreduje Svetu, Komisiji, Odboru evropskih regulatorjev trga vrednostnih papirjev, Fundaciji odbora za mednarodne računovodske standarde in Upravi za mednarodne računovodske standarde.
Instructs its President to forward this resolution to the Council, the Commission, the Committee of European Securities Regulators, the International Accounting Standards Committee Foundation and International Accounting Standards Board.
B6-0185 , 0187 , 0189 , 0193 , 0207 in 0208/2008
B6-0185 , 0187 , 0189 , 0193 , 0207 and 0208/2008
ob upoštevanju svojih resolucij o Zimbabveju z dne 16. decembra 2004 UL C 226 E, 15.9.2005, str.
having regard to its resolutions on Zimbabwe of 16 December 2004 OJ C 226 E, 15.9.2005, p.
, 7. septembra 2006 UL C 305 E, 14.12.2006, str.
, 7 September 2006 OJ C 305 E, 14.12.2006, p.
in 26. aprila 2007 UL C 74 E, 20.3.2008, str.
and 26 April 2007 OJ C 74 E, 20.3.2008, p.
ob upoštevanju Skupnega stališča Sveta 2008/135/SZVP z dne 18. februarja 2008 UL L 43, 19.2.2008, str.
having regard to Council Common Position 2008/135/CFSP of 18 February 2008 OJ L 43, 19.2.2008, p.
o podaljšanju omejitvenih ukrepov proti Zimbabveju do 20. februarja 2009, ki ga nalaga Skupno stališče 2004/161/SZVP,
renewing until 20 February 2009 the restrictive measures against Zimbabwe imposed under Common Position 2004/161/CFSP,
ob upoštevanju vrhovnega srečanja Skupnosti za južnoafriški razvoj z dne 12. aprila 2008 v Lusaki,
having regard to the emergency Southern African Development Community (SADC) summit held on 12 April 2008 in Lusaka,
ker je zimbabvejsko vrhovno sodišče 14. aprila 2008 zavrnilo nujno zahtevo opozicijske skupine Gibanje za demokratične spremembe, naj zimbabvejska volilna komisija objavi rezultate predsedniških volitev,
whereas on 14 April 2008 Zimbabwe's High Court rejected an urgent application by the opposition group Movement for Democratic Change for the Zimbabwe Electoral Commission to declare the results of the presidential elections,
ker je generalni sekretar Združenih narodov Ban Ki Mun ob zgoraj navedenem vrhovnem srečanju Skupnosti za južnoafriški razvoj v Lusaki pozval k čimprejšnji objavi rezultatov predsedniških volitev in opozoril, da je v Afriki pojem demokracije ogrožen,
whereas, on the occasion of the abovementioned SADC Summit in Lusaka, UN Secretary-General Ban Ki-moon called for the presidential election results to be released as soon as possible, warning that the very concept of democracy in Africa was at risk,
ker je Skupnost za južnoafriški razvoj skladno z zakonskim postopkom zahtevala hitro preverjanje in objavo volilnih rezultatov,
whereas the SADC has demanded the expeditious verification and release of the results of the elections, in accordance with due process of law,
izraža pohvalo zimbabvejski mreži za podporo volitvam, nevladni organizaciji, za izredno delo pri razporejanju tisočev opazovalcev po vsej državi in pri objavi njihovih napovedi volilnih rezultatov;
Commends the tremendous work done by the Zimbabwe Election Support Network, a non-governmental organisation, in deploying thousands of observers across the country and publishing their poll projections;
zelo spodbuja vlado Zimbabveja, naj spoštuje svoje zaveze glede demokratičnih načel, človekovih pravic in pravne države, ki jih je sprejela kot podpisnica Pogodbe o Skupnosti za južnoafriški razvoj in njenih protokolov, Ustanovne listine Afriške unije, Afriške listine o človekovih pravicah in pravicah narodov ter Novega partnerstva za afriški razvoj;
Strongly encourages the Zimbabwean Government to honour its own commitments to democratic principles, human rights and the rule of law as a signatory to the SADC Treaty and the Protocols thereto, the Constitutive Act of the African Union, the African Charter on Human and Peoples' Rights and the New Partnership for Africa's Development;
izraža pohvalo Skupnosti za južnoafriški razvoj za sklic izrednega vrhovnega srečanja 12. aprila 2008 in pozdravlja sporočilo voditeljev vrhovnega srečanja, v katerem pozivajo k hitri objavi rezultatov predsedniških volitev;
Commends the SADC for convening its emergency summit on 12 April 2008 and welcomes the communiqué issued by the summit leaders, in which they call for the expeditious release of the results of the presidential elections;
obžaluje odvzem prostosti skoraj dvanajstim tujim novinarjem v preteklih tednih in poziva k takojšnji odpravi vseh omejitev svobode tiska in zbiranja ter k prostemu vstopu tujih tiskovnih agencij v Zimbabve, poleg tega pa poziva k takojšnji izpustitvi 36 državljanov, ki jim je bila prostost odvzeta med mirnimi protesti proti zapozneli objavi rezultatov;
Deplores the arrest of almost a dozen foreign journalists in recent weeks and calls for the immediate lifting of all restrictions on freedom of the press and assembly, and for unfettered access to Zimbabwe for foreign news agencies; calls in addition for the immediate release of the 36 citizens arrested in the course of a peaceful protest against the delayed publication of the results;
izraža pohvalo južnoafriškim pristaniškim delavcem, ker niso želeli raztovoriti orožja s kitajske tovorne ladje
Commends the South African dockworkers for refusing to unload arms from the Chinese cargo ship
An Ju Džang
An Yue Jiang
, ki je bilo namenjeno zimbabvejskim varnostnim silam; poziva vse države članice Skupnosti za južnoafriški razvoj, naj zavrnejo raztovarjanje tovora z
which were bound for Zimbabwe's security forces; calls on all SADC countries to refuse unloading of the
An Ju Džang
An Yue Jiang's
v katerem koli pristanišču;
cargo at any of their ports;
poziva kitajsko vlado, naj ustavi izvoz orožja v Zimbabve in naj ukaže takojšnjo vrnitev ladje
Calls on the Chinese Government to cease arms exports to Zimbabwe and to order the immediate return of the
v kitajske vode;
to Chinese waters;
poziva Svet in Komisijo, naj pospešita pripravo svežnja ukrepov, vključno z nujno gospodarsko pomočjo, ki bo na voljo takoj, ko Zimbabve prestane demokratično preoblikovanje, in naj te ukrepe uskladi s širšo mednarodno skupnostjo;
Calls on the Council and the Commission to accelerate preparation of the package of measures, including urgent economic assistance, that will be put in place as soon as the democratic transformation in Zimbabwe has taken place, and to coordinate such measures with the wider international community;
naroči svojemu predsedniku, naj to resolucijo posreduje Svetu, Komisiji, vladam in parlamentom držav članic, vladam držav G8, vladam in parlamentom Zimbabveja in Južne Afrike, generalnemu sekretarju Commonwealtha, generalnemu sekretarju Združenih narodov, predsedniku Komisije in Izvršnemu svetu Afriške unije, vseafriškemu parlamentu, generalnemu sekretarju in vladam Skupnosti za južnoafriški razvoj.
Instructs its President to forward this resolution to the Council, the Commission, the governments and parliaments of the Member States, the governments of the G8 countries, the governments and parliaments of Zimbabwe and South Africa, the Secretary-General of the Commonwealth, the Secretary-General of the United Nations, the Chairmen of the Commission and Executive Council of the African Union, the Pan-African Parliament, and the Secretary-General and governments of the Southern African Development Community.
B6-0179 , 0182 , 0184 , 0194 , 0200 in 0206/2008
B6-0179 , 0182 , 0184 , 0194 , 0200 and 0206/2008
ob upoštevanju svojih prejšnjih resolucij o Iranu, zlasti tistih o človekovih pravicah, in še posebej resolucij, sprejetih 25. oktobra 2007 Sprejeta besedila, P6_TA(2007)0488 .
having regard to its previous resolutions on Iran, notably those concerning human rights and, in particular, those of 25 October 2007 Texts adopted, P6_TA(2007)0488 .
in 31. januarja 2008 Sprejeta besedila, P6_TA(2008)0031 .
and 31 January 2008 Texts adopted, P6_TA(2008)0031 .
ob upoštevanju poročila A6-0153/2008 .
having regard to the report A6-0153/2008 .
Odbora za zunanje zadeve o letnem poročilu EU o človekovih pravicah v svetu ter zadevne politike EU,
by its Committee on Foreign Affairs on the EU's Annual Report on Human Rights in the World and the EU's policy on the matter,
ob upoštevanju resolucij Generalne skupščine Združenih narodov (ZN), zlasti resolucije 62/168 z dne 18. decembra 2007 o stanju človekovih pravic v Islamski republiki Iran in resolucije 62/149 z dne 18. decembra 2007 o moratoriju na izvajanje smrtne kazni,
having regard to the resolutions of the General Assembly of the United Nations (UN), and, in particular, Resolution 62/168 of 18 December 2007 on the situation of human rights in the Islamic Republic of Iran and Resolution 62/149 of 18 December 2007 on a moratorium on the use of the death penalty,
ob upoštevanju Splošne deklaracije ZN o človekovih pravicah, Mednarodnega pakta o državljanskih in političnih pravicah, Mednarodnega pakta o ekonomskih, socialnih in kulturnih pravicah, Mednarodne konvencije o odpravi vseh oblik rasne diskriminacije in Konvencije o otrokovih pravicah, katerih podpisnik je Iran,
– having regard to the UN Universal Declaration of Human Rights, the International Covenant on Civil and Political Rights, the International Covenant on Economic, Social and Cultural Rights, the International Convention on the Elimination of all Forms of Racial Discrimination and the Convention on the Rights of the Child, to all of which Iran is a party,
ob upoštevanju drugega medparlamentarnega srečanja med Evropskim parlamentom in majlisom (islamska posvetovalna skupščina - parlament) Islamske republike Iran, ki je potekalo v Teheranu od 7. do 9. decembra 2007, in poročila o tem srečanju,
having regard to the 2nd inter-parliamentary meeting between the European Parliament and the Majlis (the Islamic consultative assembly) of the Islamic Republic of Iran, held in Tehran on 7 to 9 December 2007, and the report thereon,
ker je bilo od začetka kampanje za milijon podpisov za pravno enakopravnost moških in žensk v Iranu 27. avgusta 2006 več kot 70 aktivistov prijetih ali kako drugače preganjanih zaradi svojih miroljubnih poskusov lobiranja za spremembo zakonodaje; ker so iranske oblasti večkrat blokirale dostop do spletne strani te kampanje,
whereas since the launch of the One Million Signature Campaign for legal equality between men and women in Iran on 27 August 2006, over 70 activists have been arrested or are otherwise facing persecution because of their peaceful efforts to lobby for legislative change; whereas the Campaign's website has been blocked on numerous occasions by the Iranian authorities,