natgillin/translations-raw huggingface dataset:
ob upoštevanju predloga Komisije Evropskemu parlamentu in Svetu ( KOM(2006)0906 ),
having regard to the Commission proposal to the European Parliament and the Council ( COM(2006)0906 ),
ob upoštevanju člena 251(2) ter prvega in tretjega stavka člena 47(2) ter člena 95 Pogodbe ES, na podlagi katerih je Komisija podala predlog Parlamentu ( C6-0022/2007 ),
having regard to Article 251(2) and Article 47(2), first and third sentences, and Article 95 of the EC Treaty, pursuant to which the Commission submitted the proposal to Parliament ( C6-0022/2007 ),
ob upoštevanju poročila Odbora za državljanske svoboščine, pravosodje in notranje zadeve ( A6-0225/2007 ),
having regard to the report of the Committee on Civil Liberties, Justice and Home Affairs ( A6-0225/2007 ),
(Ker je bil dosežen sporazum med Parlamentom in Svetom, je stališče Parlamenta iz prve obravnave enako končnemu zakonodajnemu aktu, Direktivi 2008/20/ES.)
(As an agreement was reached between Parliament and Council, Parliament's position at first reading corresponds to the final legislative act, Directive 2008/20/EC.)
Zakonodajna resolucija Evropskega parlamenta z dne 14. novembra 2007 o predlogu Sklepa Sveta o nadzornih ukrepih in kazenskih določbah za novo sintetično drogo 1-benzilpiperazin (BZP) ( KOM(2007)0430 – 11974/2007 – C6-0285/2007 – 2007/0811(CNS) )
European Parliament legislative resolution of 14 November 2007 on the proposal for a Council decision on defining 1-benzylpiperazine (BZP) as a new synthetic drug which is to be made subject to control measures and criminal provisions ( COM(2007)0430 – 11974/2007 – C6-0285/2007 – 2007/0811(CNS) )
ob upoštevanju predloga Komisije ( KOM(2007)0430 ),
having regard to the Commission proposal ( COM(2007)0430 ),
ob upoštevanju člena 39(1) Pogodbe EU, v skladu s katerim se je Svet posvetoval s Parlamentom ( C6-0285/2007 ),
having regard to Article 39(1) of the EU Treaty, pursuant to which the Council consulted Parliament ( C6-0285/2007 ),
ob upoštevanju poročila Odbora za državljanske svoboščine, pravosodje in notranje zadeve ( A6-0417/2007 ),
having regard to the report of the Committee on Civil Liberties, Justice and Home Affairs ( A6-0417/2007 ),
spremeni predlog Komisije, kakor je bil spremenjen;
Approves the Commission proposal as amended;
Komisijo in Svet opozarja na pomanjkanje dokončnih znanstvenih dokazov v poročilu o oceni tveganja, na katerem temelji predlog Komisije, zlasti glede dokazov o splošnih tveganjih in škodi, ki jo ta snov povzroča, ter poudarja, da so potrebne nadaljnje študije;
Draws the attention of the Commission and the Council to the lack of conclusive scientific evidence in the risk assessment report on which the Commission proposal is based, particularly as regards evidence of overall risks and harm caused by this substance, and stresses that further studies are needed;
Besedilo, ki ga predlaga Komisija Spremembe Parlamenta Spremembi 3 in 6 Člen 1
Text proposed by the Commission Amendment by Parliament Amendments 3 and 6 Article 1
Države članice sprejmejo potrebne ukrepe v skladu s svojim nacionalnim pravom, da za 1-benzilpiperazin (znan tudi kot 1-benzil-1,4-diazacikloheksan, N-benzilpiperazin ali – manj natančno – kot benzilpiperazin ali BZP) veljajo nadzorni ukrepi, sorazmerni s tveganjem snovi,
Member States shall take the necessary measures, in accordance with their national law, to submit 1-benzylpiperazine (also known as 1-benzyl-1, 4-diazacyclohexane, N-benzylpiperazine or – less precisely – as benzylpiperazine or BZP) to control measures, proportionate to the risks of the substance,
in kazenske sankcije, kakor je predvideno v njihovi zakonodaji, ki je v skladu z obvezami iz Konvencije Združenih narodov o psihotropskih snoveh iz leta 1971
and criminal penalties, as provided for under their legislation complying with their obligations under the 1971 United Nations Convention on Psychotropic Substances
Države članice sprejmejo potrebne ukrepe v skladu s svojim nacionalnim pravom, da za 1-benzilpiperazin (znan tudi kot 1-benzil-1,4-diazacikloheksan, N-benzilpiperazin ali – manj natančno – kot benzilpiperazin ali BZP) veljajo
Member States shall take the necessary measures, in accordance with their national law, to submit 1-benzylpiperazine (also known as 1-benzyl-1, 4-diazacyclohexane, N-benzylpiperazine or – less precisely – as benzylpiperazine or BZP) to
ki pa ga je treba še preveriti in dokazati
low and still to be researched and proven
ob upoštevanju osnutka Uredbe Komisije o spremembi Uredbe (ES) št. 1725/2003 o sprejetju nekaterih mednarodnih računovodskih standardov v skladu z Uredbo (ES) št. 1606/2002 Evropskega parlamenta in Sveta ter v zvezi z mednarodnim standardom računovodskega poročanja (MSRP) 8 o razkritju poslovnih odsekov,
having regard to the draft Commission regulation amending Regulation (EC) No 1725/2003 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standard (IFRS) 8, concerning the disclosure of operating segments,
ob upoštevanju svoje resolucije z dne 24. oktobra 2006 o ukrepih za izvajanje Direktive o preglednosti UL C 313 E, 20.12.2006, str.
having regard to its resolutions of 24 October 2006 on the implementing measures of the Transparency Directive OJ C 313E, 20.12.2006, p.
in Direktive o prospektu UL C 313 E, 20.12.2006, str.
and the Prospectus Directive OJ C 313E, 20.12.2006, p.
ob upoštevanju razprave na plenarnem zasedanju 25. aprila 2007, kjer je bilo glasovanje o predlogu resolucije o mednarodnem standardu računovodskega poročanja (MSRP) 8 preloženo, ker so službe Komisije privolile, da bodo izvedle študijo vpliva in jo 10. septembra 2007 predstavile Odboru za ekonomske in monetarne zadeve;
having regard to the plenary debate of 25 April 2007 during which it was decided to adjourn the vote on the motion for resolution regarding International Financial Reporting Standard (IFRS) 8 because the Commission services agreed to carry out an impact study and to present this to the Economic and Monetary Affairs Committee on 10 September 2007,
ob upoštevanju poročila Komisije z dne 3. septembra 2007o morebitnih vplivih sprejetja (MSPR) 8 z naslovom "Endorsement of IFRS 8 Operating Segments - Analysis of Potential Effects – Report",
having regard to the Commission report entitled 'Endorsement of IFRS 8 Operating Segments - Analysis of Potential Effects', of 3 September 2007,
ker se je Evropska unija odločila, da za konsolidirane računovodske izkaze družb EU, ki kotirajo na borzi, uporabi mednarodne računovodske standarde; ker so bili ti računovodski standardi prek komitologije vključeni v zakonodajo EU,
whereas for the consolidated accounts of EU companies listed in the European Union, it has been decided to apply international accounting standards; whereas those accounting standards are incorporated into EU law by way of the committee procedure,
ker mora približevanje standardov finančnega poročanja omogočiti izdelavo finančnih izkazov višje kvalitete,
B whereas convergence of financial reporting standards must make it possible to produce higher quality financial statements,
ker je poročanje o poslovnih odsekih v skladu z zasledovanim poslovnim modelom pomembno za razumevanje finančnih izkazov, vključno z ustreznimi geografskimi informacijami,
whereas segmental reporting according to the business model being pursued is important for understanding financial statements, including appropriate geographical information,
ker bi morala vsa podjetja v Evropski uniji, ki kotirajo na borzi, ne glede na velikost, spoštovati zakonodajo EU, vključno z mednarodnimi računovodskimi standardi, ki jih je sprejela EU,
whereas all EU companies listed in the European Union, irrespective of their size, should comply with EU law, including the IFRS, as endorsed by the European Union,
ker se je Komisija zavezala, da bo izvedla oceno vpliva MSRP 8,
whereas the Commission committed itself to carrying out an assessment of the impact of IFRS 8,
podpira predlog Komisije o MSRP 8, ki vključuje ameriški računovodski standard SFAS št. 131 v zakonodajo EU, kar pomeni, da bodo morala podjetja EU, ki kotirajo na borzi, pri razkritju podatkov uporabiti takšne poslovne odseke kot pri vsakodnevnem upravljanju podjetja;
Accepts the Commission's proposal to endorse IFRS 8, incorporating US Statement of Financial Accounting Standard No 131 into EU law, which will require EU companies listed in the European Union to disclose segmental information in accordance with the 'through-the-eyes-of-management' approach;
obžaluje, da Komisija v svoji oceni vpliva ni dovolj upoštevala interesov uporabnikov ter potreb malih in srednje velikih podjetij v različnih evropskih državah ter družb, ki delujejo samo na lokalni ravni;
Regrets that the impact assessment carried out by the Commission did not sufficiently take into account the interests of users as well as the needs of small and medium-sized companies located in more than one Member State and companies operating only locally;
opozarja, da približevanje računovodskih pravil ni enostranski proces, v katerem bi ena stran preprosto prevzela standarde računovodskega poročanja druge strani;
Recalls that the convergence of accounting rules is not a one-sided process where one party simply copies the financial reporting standards of the other party;
izraža zadržek v zvezi z mnenjem Komisije, da sporočanje geografskih informacij na podlagi MSRP 8 dejansko ne bo okrnjeno v primerjavi z mednarodnim računovodskim standardom IAS 14, in meni, da je izrednega pomena, da uprave še naprej posredujejo delne informacije, ki omogočajo, da lahko uporabniki ocenijo tveganje in vodila podjetij glede geografije in poslovnega sektorja za vsako državo posebej, ko je to smiselno, ter poziva Komisijo, naj Parlamentu v šestih mesecih po sprejemu te resolucije poroča o izidu razprav z Upravo za mednarodne računovodske standarde o tej zadevi(IFRIC);
Expresses reservations as regards the Commission's analysis that disclosure of geographical information on the basis of IFRS 8 would, in practice, not be reduced compared to the situation under International Accounting Standard 14, and considers it vital that management continues to provide segmental information sufficient to allow users to assess the risks and drivers of the business in terms of geography, where relevant country-by-country, and business sector and asks the Commission to report back to Parliament on the outcome of the discussion with the IASB on this issue within six months of the adoption of this Resolution;
ugotavlja, da si je mogoče koncept "glavnega oblikovalca odločitev" razlagati tako, da gre za funkcijo, ne nujno za osebo, kar pomeni, da gre lahko za upravni odbor, ki prevzema skupinsko odgovornost za odločitve, kakor predvideva pravo EU;
Notes that the 'chief-operating-decision-maker' concept could be seen as a function, and, as such, could fit in with the concept of board collective responsibility as provided in EU law;
poziva Komisijo, da natančno spremlja uporabo MSRP 8 in o tem najpozneje do leta 2011 poroča Parlamentu, med drugim naj bo pozorna na poročanje o poslovnih odsekih glede na geografsko lokacijo, dobiček ali izgubo posameznega poslovnega odseka in uporabo ukrepov, ki jih mednarodni standardi računovodskega poročanja ne predvidevajo; Komisijo opozarja, da je dolžna odpraviti morebitne pomanjkljivosti pri uporabi MSRP 8;
Requests the Commission to follow closely the application of IFRS 8 and to report back to Parliament no later than 2011, inter alia, regarding reporting of geographical segments, segment profit or loss and the use of non-IFRS measures; underlines that if the Commission discovers deficiencies in the application of IFRS 8 it has a duty to rectify such deficiencies;
poudarja, da bo Parlament aktivno uveljavljal svojo pravico do nadzora; zato poudarja, da morajo Upravni odbor za Mednarodne računovodske standarde, Uprava za mednarodne računovodske standarde in zlasti Komisija z Evropskim parlamentom in evropskimi zainteresiranimi stranmi sodelovati tesneje kakor doslej, saj je dosedanje slabo sodelovanje povzročilo resne težave, denimo z mednarodnim standardom računovodskega poročanja 8; meni, da bi moral Parlament sodelovati že v najzgodnejših fazah oblikovanja standarda, da bi se izognili velikim zamudam v postopku sprejemanja;
Stresses that Parliament will actively use its right of scrutiny; underlines that the IASB/International Accounting Standards Committee Foundation and the Commission in particular must therefore engage more closely with Parliament and EU stakeholders than they have done to date because failure to do so has caused serious problems such as, for example, in the case of IFRS 8; considers that Parliament should be involved at the earliest stages of the standard-setting process in order to avoid significant delays in the endorsement process;
zato zahteva, da Komisija preseže nezavezujoče smernice in spodbuja razvoj ustreznega računovodskega standarda, ki od ekstraktivnih podjetij zahteva poročanje po posameznih državah;
Requests, therefore, that the Commission go beyond voluntary guidelines and support the development of an appropriate accounting standard requiring country-by-country reporting by extractive companies;
poudarja, da bi morala Komisija vedno slediti svojim načelom za boljšo pravno ureditev, in da mora, zlasti v povezavi z mednarodnimi računovodskimi standardi, zagotoviti, da se že v začetni fazi njihove priprave ali razlage izvede ocena vpliva in poskrbi za potrebno podporo; poudarja, da morajo takšne ocene vpliva vsebovati številčne podatke in ponazarjati ravnovesje med zainteresiranimi stranmi;
Stresses that the Commission should in all cases follow its own principles of better regulation, and that, in particular as regards international accounting standards, it must ensure that impact assessments are carried out at the earliest stages in the development of those international accounting standards or interpretation and provide the necessary support; underlines that such impact assessments must incorporate quantitative information and reflect a balancing of interests among stakeholders;
poudarja pomen ustrezne uporabe računovodskih standardov; zlasti vloge Evropskega parlamenta, da ustrezno izvaja svojo pravico do nadzora;
Stresses the importance of appropriate enforcement of accounting standards, namely the capacity for Parliament properly to exercise its right of scrutiny;
naroči svojemu predsedniku, naj resolucijo posreduje Svet in Komisiji ter parlamentom in vladam držav članic.
Instructs its President to forward this resolution to the Council, the Commission and the parliaments and governments of the Member States.
in zlasti člena 7(1) Direktive,
, and in particular to Article 7(1) thereof,
in zlasti člena 23(4)(i) Direktive,
, and in particular to Article 23(4)(i) thereof,
ob upoštevanju osnutka Uredbe Komisije o spremembi Uredbe (ES) št. 809/2004 o računovodskih standardih, v skladu s katerimi so prikazane pretekle informacije, vsebovane v prospektih,
having regard to 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,
ob upoštevanju osnutka Sklepa Komisije o uporabi informacij, pripravljenih v skladu z mednarodno sprejetimi računovodskimi standardi, s strani izdajateljev vrednostnih papirjev iz tretjih držav),
having regard to the draft Commission decision on the use by third country issuers of securities of information prepared under internationally accepted accounting standards,
Sklep, kakor je bil spremenjen s Sklepom 2006/512/ES (UL L 200, 22.
Decision as amended by Decision 2006/512/EC (OJ L 200, 22.7.2006, p.
ob upoštevanju izjave, ki jo je Parlamentu podal predsednik Komisije Romano Prodi dne 5. februarja 2002,
having regard to the statement made to Parliament by Commission President Prodi on 5 February 2002,
Glede osnutka Uredbe o izvajanju
As regards the draft implementing regulation
opaža napredek Komisije pri odpravi zahtev po uskladitvi za izdajatelje vrednostnih papirjev iz EU v tretjih državah; podpira sprejete ukrepe za priznanje splošnih računovodskih načel ZDA in mednarodnih standardov računovodskega poročanja(MSRP), v obeh pravnih sistemih brez uskladitve do leta 2009;
Notes the progress achieved by the Commission in eliminating the reconciliation requirements for EU issuers in third countries; supports steps directed towards the recognition of the EU standards based on US Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS) in both jurisdictions by 2009;
meni, da bi morala biti splošna računovodska načela tretjih držav obravnavana kakor enakovredna mednarodnim standardom računovodskega poročanja, da bi lahko vlagatelji sprejeli podobne odločitve, ne glede nato 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 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 on entity levels are sufficient for investors to rely on;
poudarja, da mednarodni standardi računovodskega poročanja upoštevajo načelo visoke kakovosti; je prepričan, da bi morali zakonodajalci s svojimi mednarodnimi partnerji ohraniti aktiven dialog o uporabi in doslednem izvajanju mednarodnih standardov računovodskega poročanja ter spodbujati sodelovanje in izmenjavo informacij;
Points out that IFRS are high-quality principle-based standards; believes that regulators should maintain an active dialogue with their international counterparts regarding application and consistent enforcement of IFRS and enhance cooperation and information sharing;
pozdravlja odločitev Komisije, da zaprosi Odbor evropskih regulativnih organov s področja vrednostnih papirjev papirje za tehnični nasvet v zvezi z ustreznim mehanizmom za določanje enakovrednih splošnih računovodskih načel tretjih držav in/ali ustreznih pogojev za medsebojno priznavanje računovodskih standardov; poziva Komisijo, da Odboru evropskih regulativnih organov s področja vrednostnih papirjev papirje razširi mandat, tako da bo ta vključeval tehnično svetovanje o ustreznih pogojih za priznavanje medsebojnih standardov;
Welcomes the Commission's decision to ask the Committee of European Securities Regulators (CESR) to provide technical advice on a suitable mechanism on determining the equivalence of third-country GAAP and/or appropriate conditions for the mutual recognition of accounting standards; asks the Commission to extend the mandate of the CESR in order to incorporate technical advice on the appropriate conditions for the recognition of mutual standards;
pozdravlja pomoč Odbora evropskih zakonodajalcev za vrednostne papirje organom EU in nacionalnim organom, da bi se zagotovila enotna ocena enakovrednosti splošnih računovodskih načel posamezne države;
Welcomes the CESR's assistance to the EU and national authorities in ensuring a consistent assessment of equivalence with respect to individual countries' GAAP;
ugotavlja, da MSRP, ki jih je podprla Uprava za mednarodne računovodske standarde (IFRIC), nudijo trdno podlago zakonodajalcem pri približevanju računovodskih standardov v svetovnem merilu; meni, da bi globalno sprejeti računovodski standardi izboljšali preglednost in primerljivost finančnih izkazov ter tako prinesli bistvene koristi podjetjem in vlagateljem;
Notes that IFRS that are endorsed 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 use of globally accepted accounting standards would improve transparency and comparability of financial statements, thus bringing substantial benefits to companies as well as investors;
meni, da približevanje računovodskih standardov ne bi smelo potekati nepremišljeno, temveč da bi bilo treba z Upravo za mednarodne računovodske standarde pravočasno, kadar je to potrebno, podpisati okvirni sporazum o odpravi razlik; poudarja, da nedosledno spreminjanje mednarodnih standardov računovodskega poročanja, ki jih je sprejela EU, povzroča znatne stroške in intelektualna vlaganja v podjetjih, ki kotirajo na borzah v EU, zlasti malim in srednje velikim podjetjem ter povzroča zmedo med vlagatelji na finančnih trgih EU;
Believes that the convergence of accounting standards should not be pursued in a hasty manner but should be carried out by signing in due time when necessary a framework agreement with the IASB on eliminating differences; stresses that the inconsistent modification of IFRS endorsed by the European Union gives rise to considerable costs and intellectual investment for EU companies listed in the European Union, especially for small and medium-sized companies, and leads to confusion among investors in the European Union's financial markets;
poziva Komisijo, da zagotovi, da se s podaljšanjem odstopanja glede uporabe mednarodnih standardov računovodskega poročanja do leta 2011 izdajateljem iz tretjih držav ne bo povzročilo zamud pri uveljavljenih postopkih ugotavljanja enakovrednosti, če je že bil opredeljen zgodnejši datum za začetek;
Calls on the Commission to ensure that the extension of the derogation for third-country issuers to use IFRS by 2011 does not allow current established equivalence procedures to be delayed in the event that an earlier commencement date has already been specified;
poziva Komisijo, da se v zgodnji fazi posvetuje s predstavniki gospodarstva in nosilci odločitev o približevanju računovodskih standardov ter analizira, ali je EU v zadostni meri zastopana v Upravi za mednarodne računovodske standarde;
Asks the Commission to consult industry representatives and policymakers on the convergence of accounting standards at an early stage and to analyse whether the European Union is adequately represented in the IASB;
predlaga, da se osnutek Uredbe spremeni na naslednji način:
Proposes to modify the draft Regulation as follows:
Za zagotovitev, da se enakovrednost računovodskih standardov tretje države ugotovi v vseh primerih, ki so povezani s trgi Skupnosti,bi morala Komisija oceniti enakovrednost računovodskih standardov tretje države na zahtevo pristojnega organa države članice ali pristojnega organa za računovodske standarde ali nadzor trga tretje države ali na lastno pobudo.
In order to ensure that a determination of the equivalence of third country accounting standards is made in all cases that are relevant to Community markets, the Commission should assess the equivalence of third-country accounting standards either upon a request from the competent authority of a Member State or an authority responsible for accounting standards or market supervision of a third country, or on its own initiative.
Komisija naj se o oceni enakovrednosti zadevnih računovodskih standardov najprej posvetuje z Odborom evropskih zakonodajalcev za vrednostne papirje.
The Commission should first consult the Committee of the European Securities Regulators (CESR) with regard to the assessment of equivalence of the accounting standards in question.
Poleg tega bi morala Komisija aktivno spremljati stalni napredek pri prizadevanjih zadevnih organov tretjih držav za odpravo vsakršne zahteve, da morajo izdajatelji Skupnosti, ki vstopajo na finančne trge tretje države, uskladiti računovodske izkaze, pripravljene na podlagi mednarodnih standardov računovodskega poročanja, kakor jih je sprejela EU.
In addition, the Commission should actively monitor ongoing progress in the work by the relevant third-country authorities to eliminate any requirement for Community issuers accessing the financial markets of a third country to reconcile financial statements prepared using IFRS as adopted by the European Union.