natgillin/translations-raw huggingface dataset:
Glede na to, da je v ureditvi za mikrosubjekte predvideno zelo omejeno razkritje v obliki pojasnil k računovodskim izkazom, uporabniki izkazov mikrosubjektov ne bi vedeli, ali navedeni zneski iz bilance stanja in izkaza poslovnega izida predstavljajo poštene vrednosti ali ne.
Given that the micro-entity regime provides for very limited disclosure by way of notes on the accounts, the users of the accounts of micro-entities would not know whether or not the amounts presented in the balance sheet and the profit and loss account incorporate fair values.
Da bi takim uporabnikom glede tega zagotovile gotovost, države članice mikrosubjektom, ki uporabljajo katero koli izmed oprostitev, ki so jim na voljo v tej direktivi, ne bi smele dovoliti ali od njih zahtevati, da pri pripravi svojih izkazov za podlago uporabljajo pošteno vrednotenje.
Accordingly, to provide certainty for such users in this regard, Member States should not permit or require micro-entities using any of the exemptions available to them under this Directive to use the fair valuation basis in drawing up their accounts.
Mikrosubjekti, ki želijo ali morajo uporabiti pošteno vrednost, bodo to lahko še vedno storili z uporabo drugih ureditev iz te direktive, če država članica tako uporabo dovoljuje ali zahteva.
Micro-entities that wish or need to use fair value will still be able to do so by using other regimes under this Directive where a Member State permits or requires such use.
Države članice bi morale pri odločanju o tem, kako in ali bodo sploh uvedle ureditev za mikrosubjekte iz področja uporabe Direktive 78/660/EGS, zagotoviti, da mikrosubjekti, ki se bodo konsolidirali v skladu z Direktivo Sveta 83/349/EGS
When making decisions about how or whether to implement a micro-entity regime within the scope of Directive 78/660/EEC, Member States should ensure that micro-entities that are to be consolidated under Council Directive 83/349/EEC
z dne 13. junija 1983, ki temelji na členu 54(3)(g) Pogodbe
of 13 June 1983 based on Article 54(3)(g) of the Treaty
o konsolidiranih računovodskih izkazih UL L 193, 18.7.1983, str.
on consolidated accounts OJ L 193, 18.7.1983, p.
, uporabijo računovodske podatke, ki so dovolj podrobni za ta namen
avail themselves of accounting data detailed enough for that purpose
, ter da oprostitve iz te direktive ne posegajo v obveznost, da se pripravijo konsolidirani računovodski izkazi v skladu z Direktivo 83/349/EGS
and that exemptions in this Directive are without prejudice to the obligation to prepare consolidated accounts in accordance with Directive 83/349/EEC
Ker cilja te direktive, in sicer zmanjšanja upravne obremenitve mikrosubjektov, države članice ne morejo zadovoljivo doseči in ker se ta cilj zaradi njegovega učinka lažje doseže na ravni Unije, lahko Unije sprejme ukrepe v skladu z načelom subsidiarnosti iz člena 5 Pogodbe o Evropski uniji.
Since the objective of this Directive, namely to reduce the administrative burden for micro-entities, cannot be sufficiently achieved by the Member States, and can therefore by reason of its effect be better achieved at Union level, the Union may adopt measures in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty on European Union.
V skladu z načelom sorazmernosti iz navedenega člena ta direktiva ne presega tistega, kar je potrebno za dosego navedenega cilja.
In accordance with the principle of proportionality, as set out in that Article, this Directive does not go beyond what is necessary to achieve that objective.
Direktivo 78/660/EGS bi bilo zato treba ustrezno spremeniti –
Directive 78/660/EEC should therefore be amended accordingly,
Države članice lahko družbe iz odstavka 1 oprostijo katere koli ali vseh naslednjih obveznosti:
Member States may exempt companies referred to in paragraph 1 from any or all of the following obligations:
Če pristojni organ ni centralni register, trgovinski register ali register podjetij, kakor je navedeno v členu 3(1) Direktive 2009/101/ES**, mora o letnem računovodskem izkazu uradno obvestiti tak register.
Whenever the competent authority is not the central register, commercial register or companies register, as referred to in Article 3(1) of Directive 2009/101/EC**, the competent authority is required to provide the register with the information filed.
sestavijo skrajšano bilanco stanja, v kateri so posebej prikazane prikazuje vsaj tiste postavke, ki so v členu 9 ali 10 navedene za črkami, če je to ustrezno.
(a) to draw up only an abridged balance sheet showing separately at least those items preceded by letters in Article 9 or 10, where applicable.
sestavijo skrajšan izkaz poslovnega izida, v katerem so posebej prikazane vsaj naslednje postavke, če je to ustrezno:
(b) to draw up only an abridged profit and loss account showing separately at least the following items, where applicable:
Države članice ne dovolijo uporabe oddelka 7a nobenemu mikrosubjektu, ki uporablja katero koli oprostitev iz odstavkov 2 in 3, niti tega od nobenega takšnega mikrosubjekta ne zahtevajo.
Member States shall not permit or require the application of Section 7a to any micro-entity making use of any of the exemptions provided for in paragraphs 2 and 3.
Za družbe iz odstavka 1 velja, da letni računovodski izkaz, sestavljen v skladu z odstavki 2, 3 in 4, prikazuje resnično in pošteno sliko v skladu s členom 2(3), zato se člen 2(4) in (5) za takšne računovodske izkaze ne uporablja.
In respect of companies referred to in paragraph 1, annual accounts drawn up in accordance with paragraphs 2, 3 and 4 shall be regarded as giving the true and fair view required by Article 2(3), and consequently Article 2(4) and (5) shall not apply to such accounts.
Če družba na dan svoje bilance stanja preseže ali preneha presegati omejitve dveh od treh meril, navedenih v odstavku 1, to dejstvo na uporabo odstopanja, določenega v odstavkih 2, 3 in 4, vpliva le, če se pojavi v tekočem in preteklem poslovnem letu.
Where on its balance sheet date a company exceeds or ceases to exceed the limits of two of the three criteria indicated in paragraph 1, that fact shall affect the application of the derogation provided for in paragraphs 2, 3 and 4 only if it occurs in both the current and the preceding financial year.
V državah članicah, ki niso uvedle eura, se znesek v nacionalni valuti, ki ustreza zneskom iz odstavka 1, izračuna po menjalnem tečaju, objavljenem v
In the case of those Member States which have not adopted the euro, the amount in national currency equivalent to the amounts specified in paragraph 1 shall be that obtained by applying the exchange rate published in the
na dan začetka veljavnosti katere koli direktive, ki določa te zneske.
on the date of the entry into force of any Directive setting those amounts.
Bilančno vsoto iz točke (a) odstavka 1 sestavljajo bodisi sredstva iz postavk A do E pod ‚Sredstva‘ iz člena 9 bodisi sredstva iz postavk A do E iz člena 10.
The balance sheet total referred to in point (a) of paragraph 1 shall consist either of the assets referred to in items A to E under “Assets” in Article 9 or the assets referred to in items A to E in Article 10.
Če se uporabi točka (a) odstavka 2, bilančno vsoto iz točke (a) odstavka 1 sestavljajo bodisi sredstva iz postavk A do D pod ‚Sredstva‘ iz člena 9 bodisi sredstva iz postavk A do D iz člena 10.
If point (a) of paragraph 2 applies, the balance sheet total referred to in point (a) of paragraph 1 shall consist either of the assets referred to in items A to D under “Assets” in Article 9 or the assets referred to in items A to D in Article 10.
odstavek 1 člena 5 se nadomesti z naslednjim: 1.
in Article 5, paragraph 1 is replaced by the following: 1.
Z odstopanjem od člena 4(1) in (2) lahko države članice predpišejo posebne načrte za letne računovodske izkaze investicijskih družb in finančnih holding družb, če ti načrti prikazujejo sliko teh družb, enakovredno tisti, ki je predvidena v členu 2(3).
By way of derogation from Article 4(1) and (2), Member States may prescribe special layouts for the annual accounts of investment companies and of financial holding companies provided that those layouts give a view of these companies equivalent to that provided for in Article 2(3).
Države članice ne omogočijo oprostitev, navedenih v členu 1a, za investicijske družbe ali finančne holding družbe.
Member States shall not make available the exemptions set out in Article 1a in respect of investment companies or financial holding companies.
člen 53a se nadomesti z naslednjim:
Article 53a is replaced by the following:
Države članice družbam, katerih vrednostni papirji so sprejeti v trgovanje na reguliranem trgu v smislu točke 14 člena 4(1) Direktive 2004/39/ES, ne omogočijo oprostitev iz členov 1a, 11 in 27, točk 7a in 7b člena 43(1) ter členov 46, 47 in 51.
Member States shall not make the exemptions set out in Articles 1a, 11 and 27, points (7a) and (7b) of Article 43(1) and Articles 46, 47 and 51 available in respect of companies whose securities are admitted to trading on a regulated market within the meaning of point (14) of Article 4(1) of Directive 2004/39/EC.
Države članice sprejmejo zakone in druge predpise, potrebne za uskladitev s to direktivo, če in ko se odločijo uporabiti možnost iz člena 1a Direktive 78/660/EGS, pri čemer zlasti upoštevajo nacionalne razmere glede števila družb, za katera se uporabljajo merila glede velikosti iz odstavka 1 navedenega člena.
Member States shall bring into force the laws, regulations and administrative provisions necessary to comply with this Directive if and when they decide to make use of any option provided for in Article 1a of Directive 78/660/EEC, taking into account in particular the situation at national level regarding the number of companies covered by the size criteria laid down in paragraph 1 of that Article.
Besedilo teh predpisov takoj sporočijo Komisiji.
They shall forthwith communicate to the Commission the text of those provisions.
UL: prosimo, vstavite datum: pet let po začetku veljavnosti te direktive.
OJ: Please insert date: five years after the entry into force of this Directive.
Komisija Evropskemu parlamentu, Svetu in Evropskemu ekonomsko-socialnemu odboru predloži poročilo o stanju mikrosubjektov, ob upoštevanju zlasti stanja na nacionalni ravni glede števila podjetij, ki so zajeta z merilom velikosti, ter zmanjšanja upravnega bremena kot rezultat oprostitev od obveznosti objavljanja.
the Commission shall submit to the European Parliament, the Council and the European Economic and Social Committee a report on the situation of micro-entities taking account in particular of the situation at national level regarding the number of businesses covered under the size criteria and the reduction of administrative burdens resulting from the exemption of the publication requirement.
Zakonodajna resolucija Evropskega parlamenta z dne 13. decembra 2011 o predlogu uredbe Evropskega parlamenta in Sveta o spremembi Uredbe Sveta (ES) št. 1698/2005 glede nekaterih določb v zvezi s finančnim upravljanjem za nekatere države članice, ki so jih prizadele ali jim grozijo resne težave v zvezi z njihovo finančno stabilnostjo ( KOM(2011)0481 – C7-0218/2011 – 2011/0209(COD) )
European Parliament legislative resolution of 13 December 2011 on the proposal for a regulation of the European Parliament and of the Council amending Council Regulation (EC) No 1698/2005 as regards certain provisions relating to financial management for certain Member States experiencing or threatened with serious difficulties with respect to their financial stability ( COM(2011)0481 – C7-0218/2011 – 2011/0209(COD) )
ob upoštevanju predloga Komisije Evropskemu parlamentu in Svetu ( KOM(2011)0481 ),
having regard to the Commission proposal to Parliament and the Council ( COM(2011)0481 ),
ob upoštevanju člena 294(2) ter členov 42 in 43 Pogodbe o delovanju Evropske unije, na podlagi katerih je Komisija podala predlog Parlamentu ( C7-0218/2011 ),
having regard to Article 294(2) and Articles 42 and 43 of the Treaty on the Functioning of the European Union, pursuant to which the Commission submitted the proposal to Parliament ( C7-0218/2011 ),
ob upoštevanju mnenja Evropskega ekonomsko-socialnega odbora z dne 27. oktobra 2011 Še ni bilo objavljeno v Uradnem listu.
having regard to the opinion of the European Economic and Social Committee of 27 October 2011 Not yet published in the Official Journal.
ob upoštevanju zaveze predstavnika Sveta v pismu z dne 28. novembra 2011, da bo Svet odobril stališče Parlamenta, v skladu s členom 294(4) Pogodbe o delovanju Evropske unije,
having regard to the undertaking given by the Council representative by letter of 28 November 2011 to approve Parliament's position, in accordance with Article 294(4) of the Treaty on the Functioning of the European Union,
ob upoštevanju poročila Odbora za kmetijstvo in razvoj podeželja ( A7-0405/2011 ),
having regard to the report of the Committee on Agriculture and Rural Development ( A7-0405/2011 ),
ob upoštevanju Pogodbe o delovanju Evropske unije ter zlasti členov 42 in 43 Pogodbe,
Having regard to the Treaty on the Functioning of the European Union, and in particular Articles 42 and 43 thereof,
ob upoštevanju mnenja Evropskega ekonomsko-socialnega odbora Mnenje z dne 27. oktobra 2011.
Having regard to the opinion of the European Economic and Social Committee Opinion of 27 October 2011.
Doslej najhujša finančna kriza in doslej najhujši gospodarski upad sta hudo prizadela gospodarsko rast in finančno stabilnost ter povzročila močno poslabšanje finančnih in gospodarskih razmer v več državah članicah.
The unprecedented global financial crisis and the unprecedented economic downturn have seriously damaged economic growth and financial stability and provoked a strong deterioration of financial and economic conditions for several Member States.
Nekatere države članice imajo ali jim grozijo resne težave, zlasti tiste v zvezi z gospodarsko rastjo in finančno stabilnostjo ter s povečanjem njihovega primanjkljaja in dolga zaradi mednarodnih gospodarskih in finančnih razmer.
In particular, certain Member States are experiencing, or are threatened with, serious difficulties, notably those connected with problems in their economic growth and financial stability and with a deterioration in their deficit and debt position, due to the international economic and financial environment.
Čeprav so bili sprejeti že številni pomembni ukrepi za uravnavanje negativnih učinkov krize, vključno s spremembami zakonodajnega okvira, se vpliv finančne krize na realno gospodarstvo, trg dela in državljane občuti širše.
Whilst important actions to counterbalance the negative effects of the crisis have already been taken, including amendments to the legislative framework, the impact of the financial crisis on the real economy, the labour market and the citizens is being widely felt.
Pritisk na nacionalne finančne vire se povečuje in sedaj so potrebni dodatni koraki za zmanjšanje tega pritiska prek čim večje in čim boljše uporabe finančnih sredstev Evropskega kmetijskega sklada za razvoj podeželja („EKSRP“).
The pressure on national financial resources is increasing and further steps should now be taken to alleviate that pressure through the maximal and optimal use of the funding from the European Agricultural Fund for Rural Development (‘EAFRD’).
Na podlagi člena 122(2) Pogodbe o delovanju Evropske unije, ki določa možnost odobritve finančne pomoči Unije državi članici, ki je v težavah ali ji zaradi izjemnih dogodkov, nad katerimi nima nikakršnega nadzora, resno grozijo hude težave, je Uredba Sveta (EU) št. 407/2010 z dne 11. maja 2010 o vzpostavitvi Evropskega mehanizma za finančno stabilizacijo UL L 118, 12.5.2010, str.
Based on Article 122(2) of the Treaty on the Functioning of the European Union, which provides for the possibility of granting Union financial assistance to a Member State in difficulties or seriously threatened with severe difficulties caused by exceptional occurences beyond its control, Council Regulation (EU) No 407/2010 of 11 May 2010 establishing a European financial stabilisation mechanism OJ L 118, 12.5.2010, p.
vzpostavila tak mehanizem z namenom ohranjanja finančne stabilnosti Unije.
established such mechanism with a view to preserving the financial stability of the Union.
Z Izvedbenim sklepom Sveta 2011/77/EU z dne 7. decembra 2010 UL L 30, 4.2.2011, str.
By Council Implementing Decisions 2011/77/EU of 7 December 2010 OJ L 30, 4.2.2011, p.
oziroma 2011/344/EU z dne 30. maja 2011 UL L 159, 17.6.2011, str.
and 2011/344/EU of 30 May 2011 OJ L 159, 17.6.2011, p.
je bila Irski in Portugalski odobrena taka finančna pomoč Unije.
respectively, Ireland and Portugal were granted such Union financial assistance.
je vzpostavila instrument, ki določa, da Svet odobri srednjeročno finančno pomoč, kadar ima država članica, ki ni sprejela eura, težave s svojo plačilno bilanco ali ji te resno grozijo.
established an instrument providing that the Council is to grant medium-term financial assistance where a Member State, which has not adopted the euro, is in difficulties or is seriously threatened with difficulties as regards its balance of payments.
oziroma 2009/459/ES z dne 6. maja 2009 UL L 150, 13.6.2009, str.
and 2009/459/EC of 6 May 2009 OJ L 150, 13.6.2009, p.
se je taka finančna pomoč dodelila Madžarski, Latviji in Romuniji.
respectively, Hungary, Latvia and Romania were granted such financial assistance.
Obdobje, v katerem je finančna pomoč na voljo Irski, Madžarski, Latviji, Portugalski in Romuniji, je določeno v ustreznih sklepih in odločbah Sveta.
The period during which financial assistance is available to Ireland, Hungary, Latvia, Portugal and Romania is set out in the respective Council Decisions.
Pomoč za Madžarsko je potekla 4. novembra 2010.
Assistance to Hungary expired on 4 November 2010.
Za Grčijo je Sporazum med upniki, ki je bil sklenjen skupaj s Sporazumom o posojilu med članicami euroobmočja, začel veljati 11. maja 2010.
For Greece, the Inter-creditor Agreement concluded together with the Loan Facility Agreement entered into force on 11 May 2010.
Sporazum med upniki določa, da obdobje razpoložljivosti poteče tri leta od datuma navedenega sporazuma.
The Inter-creditor Agreement provides that the availability period is to expire on the third anniversary of the date of that agreement.
Finančni ministri 17 držav članic euroobmočja so 11. julija 2011 podpisali Pogodbo o ustanovitvi Evropskega mehanizma za stabilnost (ESM).
On 11 July 2011, the finance ministers of the 17 euro-area Member States signed the Treaty establishing the European Stability Mechanism (ESM).
Navedena pogodba izhaja iz Sklepa Evropskega sveta 2011/199/EU z dne 25. marca 2011 o spremembi člena 136 Pogodbe o delovanju Evropske unije glede mehanizma za stabilnost za države članice, katerih valuta je euro UL L 91, 6.4.2011, str.
That Treaty follows the European Council Decision 2011/199/EU of 25 March 2011 amending Article 136 of the Treaty on the Functioning of the European Union with regard to a stability mechanism for Member States whose currency is the euro OJ L 91, 6.4.2011, p.
Predvideva se, da bo do leta 2013 ESM prevzel naloge, ki jih trenutno izvajata Evropski instrument za finančno stabilnost (EIFS) in Evropski mehanizem za finančno stabilizacijo (ESFM).
It is anticipated that, by 2013, the ESM will assume the tasks currently assumed by the European Financial Stability Facility (EFSF) and the European Financial Stabilisation Mechanism (EFSM).
Evropski svet je v sklepih z dne 23. in 24. junija 2011 pozdravil namero Komisije, da poveča sinergije med programom posojil za Grčijo in skladi Unije, in podprl vsa prizadevanja za povečanje zmogljivosti Grčije pri črpanju iz skladov Unije, da bi se spodbudila rast in zaposlovanje, in sicer s preusmeritvijo v izboljšanje konkurenčnosti in ustvarjanje delovnih mest.
In its conclusions of 23 and 24 June 2011, the European Council welcomed the Commission's intention to enhance the synergies between the loan programme for Greece and the Union funds and supported all efforts to increase Greece's capacity to absorb Union funds, in order to stimulate growth and employment, by refocusing on improving competitiveness and employment creation.
Evropski svet je poleg tega pozdravil in podprl pripravo celovitega programa tehnične podpore Grčiji, ki jo izvaja Komisija v sodelovanju z državami članicami.
Moreover, the European Council welcomed and supported the preparation by the Commission, together with the Member States, of a comprehensive programme of technical assistance to Greece.
prispeva k takšnim prizadevanjem za povečanje sinergije.
contributes to such efforts to enhance synergies.
Za olajšanje upravljanja finančnih sredstev Unije, ki bi pomagala pospeševati naložbe v državah članicah in zadevnih regijah ter za povečanje vpliva sredstev na gospodarstvo, je treba omogočiti, da se delež prispevkov EKSRP poveča do 95 % upravičenih javnih izdatkov v regijah, upravičenih po konvergenčnem cilju in do 85 % upravičenih javnih izdatkov v drugih regijah, ki imajo resne težave v zvezi z njihovo finančno stabilnostjo.
In order to facilitate the management of Union funding, to help accelerate the investments in Member States and regions concerned and to increase the impact of the funding on the economy, it is necessary to allow the EAFRD contribution rate to increase up to 95 % of eligible public expenditure in the regions eligible under the Convergence Objective and to increase up to 85 % of eligible public expenditure in other regions which are facing serious difficulties with respect to their financial stability.
V skladu s splošnimi načeli, ki se uporabljajo v skladu z Uredbo Sveta (ES) št. 1698/2005 se povečani deleži sofinanciranja lahko uporabljajo zgolj za izplačila po tem, ko Komisija potrdi ustrezne programe razvoja podeželja, vključno z novimi finančnimi načrti.
In accordance with the general principles applicable under Regulation (EC) No 1698/2005, the increased co-financing rates are to apply only to payments to be made after the respective rural development programmes, including the new financial plans, have been approved by the Commission.
Zato je potrebno določiti postopek, po katerem lahko države članice uporabijo to možnost kot tudi mehanizem, s katerim bo ta možnost zagotovljena.
It is therefore also necessary to determine the procedure under which the Member States may use that possibility as well as the mechanism through which it will be ensured.
Začasno povečanje deležev sofinanciranja bi moralo upoštevati tudi proračunske omejitve, s katerimi se soočajo vse države članice, in te proračunske omejitve bi se morale ustrezno odražati v splošnem proračunu Evropske unije.
The temporary increase in co-financing rates should also take account of the budgetary restraints facing all Member States, and those budgetary restraints should be reflected appropriately in the general budget of the European Union.
Poleg tega bi morala biti uporaba mehanizma omejena na izdatke plačilnih agencij do 31. decembra 2013, saj je njegov glavni namen reševati specifične tekoče težave.
In addition, since the main purpose of the mechanism is to address specific current difficulties, its application should be limited to expenditure incurred by the paying agencies until 31 December 2013.
Uredbo (ES) št. 1698/2005 bi bilo zato treba ustrezno spremeniti.
Regulation (EC) No 1698/2005 should therefore be amended accordingly.
Zaradi nujnosti reševanja gospodarske krize bi morala ta uredba začeti veljati takoj po objavi –
Due to the urgent need to address the economic crisis, this Regulation should enter into force immediately on publication,
V člen 70 Uredbe (ES) št. 1698/2005 se za odstavkom 4b vstavi naslednji odstavek:
In Article 70 of Regulation (EC) No 1698/2005 the following paragraph is inserted after paragraph 4b: