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financial statements audit
1 Objavljeno
gospodarstvo
Ur. l. RS, št. MP 2006-25
d) approve the audited financial statements;
d) odobrava revidirane računovodske izkaze;
2 Objavljeno
pravo
Ur. l. RS, št. MP 2004-5
6 The Auditor shall present and sign a certificate in respect of the financial statements with the following wording:
Revizor predloži in podpiše potrdilo o računovodskih izkazih, ki vsebuje to besedilo:
3 Objavljeno
delo in sociala
Ur. l. RS, št. MP 127
(1) The public-private partnership contractor must have audited annual financial statements in compliance with the law.
(1) Izvajalec javno-zasebnega partnerstva mora imeti revidirane letne računovodske izkaze v skladu z zakonom.
4 Objavljeno
okolje
Ur. l. RS, št. MP 2001-101
The records, books and accounts of the Court, including its annual financial statements, shall be audited annually by an independent auditor.
Dokumentacijo, knjige in račune Sodišča, vključno z letnimi računovodskimi izkazi, letno revidira neodvisni revizor.
5 Objavljeno
zdravje
Ur. l. RS, št. MP 2011-46
(2) The annual financial statement and management report shall be verified by a certified independent auditor ("Abschlusspriifer" within the meaning of the HGB).
(2) Letno finančno in poslovno poročilo pregleda pooblaščeni neodvisni revizor (»Abschlussprüfer« v pomenu HGB).
6 Objavljeno
zdravje
Ur. l. RS, št. MP 2011-46
The rules of the HGB regarding the preparation and audit of the annual financial statement and management report for large-scale corporations shall apply mutatis mutandis.
Glede priprave in revizije letnega finančnega in poslovnega poročila se smiselno uporabljajo pravila nemškega trgovinskega zakonika (HGB) za velike gospodarske družbe.
7 Objavljeno
regionalni razvoj
Ur. l. RS, št. MP 61-2008
(b) The Board shall approve the annual financial statements submitted by the GM only after taking into account the report of the International Board of Auditors for NATO mentioned in Article 55 below and the comments of any relevant committee on both the statements and the report.
(b) Upravni odbor potrdi letne računovodske izkaze, ki mu jih predloži generalni direktor, šele po upoštevanju poročila Mednarodnega revizijskega odbora za Nato iz točke 55 in pripomb ustreznega odbora k izkazom in poročilu.
8 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2005-46
(i) certified copies of its consolidated financial statements, for such year prepared and audited in accordance with international auditing principles and standards consistently applied, by independent auditors; and
(i) potrjene kopije svojih konsolidiranih računovodskih izkazov, ki so pripravljeni za tako leto v skladu z dosledno uporabljenimi mednarodnimi revizijskimi načeli in standardi in so jih pregledali neodvisni revizorji v skladu s temi načeli in standardi, in
9 Objavljeno
zdravje
Ur. l. RS, št. MP 2011-46
(3) Without delay following receipt of the audit report ("Prüfungsbericht" within the meaning of the HGB), the Managing Directors must present to the Council a copy of the annual financial statement, the original of which must bear the legally binding signatures of the Managing Directors, as well as the management report together with the audit report including a written statement.
(3) Po prejemu revizijskega poročila (»Prüfungsbericht« v pomenu HGB) morajo izvršni direktorji brez odlašanja svetu predložiti izvod letnega finančnega poročila, katerega izvirnik mora imeti pravno zavezujoče podpise izvršnih direktorjev, ter poslovno poročilo skupaj z revizijskim poročilom, ki vključuje pisno mnenje.
10 Objavljeno
Ur. l. RS, št. MP 2008-35
Upon the final disbursement under this Agreement, Slovenia shall submit to Switzerland a final report assessing the accomplishment of the objective of this Agreement and a final financial statement on the use of the Contribution, based on the financial audits of the Projects.
Po zadnjem izplačilu po tem sporazumu Slovenija predloži Švici končno poročilo, v katerem je ocenjeno doseganje cilja tega sporazuma, in končno bilanco stanja porabe prispevka, ki temelji na finančnih revizijah projektov.
11 Objavljeno
okolje
Ur. l. RS, št. MP 2008-22
(f) Ensuring that private enterprises, taking into account their structure and size, have sufficient internal auditing controls to assist in preventing and detecting acts of corruption and that the accounts and required financial statements of such private enterprises are subject to appropriate auditing and certification procedures.
(f) zagotavljanje, da imajo zasebni poslovni subjekti ob upoštevanju njihove strukture in velikosti zadostne notranje revizijske kontrole, da lahko pomagajo pri preprečevanju in odkrivanju korupcije, in da se računovodska evidenca in potrebni računovodski izkazi takih zasebnih poslovnih subjektov ustrezno revidirajo in potrjujejo.
12 Objavljeno
finance
Ur. l. RS, št. MP 37-2009
Independently audited statements of the accounts established under Article 18 shall be made available to members as soon as possible after the close of each financial year, but not later than six months after that date, and be considered for approval by the Council at its next session, as appropriate.
Neodvisna revizorsko pregledana poročila o računih iz člena 18 so dostopna članicam čim prej po zaključku finančnega leta, vendar najpozneje šest mesecev po tem datumu, in jih Svet ustrezno pregleda in potrdi na svoji naslednji seji.
13 Objavljeno
delo in sociala
Ur. l. RS, št. MP 1999-110
(ii) furnish to the Bank as soon as available, but in any case not later than six months after the end of each such year, (A) certified copies of the financial statements referred to in paragraph (a) of this Section for such year as so audited, and (B) an opinion on such statements, records and accounts and report of such audit, by said auditors, of such scope and in such detail as the Bank shall have reasonably requested; and
ii) predložila banki (A) potrjena revidirana finančna poročila iz točke (a) tega odstavka in (B) revizorsko mnenje o poročilih, evidenci in računih ter poročilo omenjenih revizorjev o opravljeni reviziji, kakor hitro ji bodo na voljo, vendar ne kasneje kot šest mesecev po koncu vsakega fiskalnega leta, in sicer v takem obsegu in tako podrobno, kot banka upravičeno zahteva, in
14 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2000-52
(ii) furnish to the Bank as soon as available, but in any case not later than six (6) months after the end of each such year, (A) certified copies of the financial statements referred to in paragraph (a) of this Section for such year as so audited, and (B) an opinion on such statements, records and accounts and report of such audit, by said auditors, of such scope and in such detail as the Bank shall have reasonably requested; and
(ii) predložila banki (A) potrjena revidirana finančna poročila iz točke (a) tega odstavka in (B) revizorsko mnenje o poročilih, evidenci in računih ter poročilo omenjenih revizorjev o opravljeni reviziji, kakor hitro ji bodo na voljo, vendar ne kasneje kot šest mesecev po koncu vsakega fiskalnega leta, in sicer v takem obsegu in tako podrobno, kot banka upravičeno zahteva, in
15 Objavljeno
delo in sociala
Ur. l. RS, št. MP 1999-110
(i) have the records, accounts and financial statements referred to in paragraph (a) of this Section and the records and accounts for the Special Account for each fiscal year audited, in accordance with auditing standards acceptable to the Bank, consistently applied, by independent auditors acceptable to the Bank;
i) dala evidence, račune in finančna poročila iz točke (a) tega odstavka in evidence in račune za posebni račun za vsako fiskalno leto pregledati neodvisnim in za banko sprejemljivim revizorjem v skladu z dosledno uporabljenimi revizijskimi načeli, sprejemljivimi za banko;
16 Objavljeno
izobraževanje
Ur. l. RS, št. MP 2005-15
To this end, the Council and the European Parliament in turn shall examine the accounts, the financial statement and the evaluation report referred to in Article III-408, the annual report by the Court of Auditors together with the replies of the institutions under audit to the observations of the Court of Auditors, the statement of assurance referred to in the second subparagraph of Article III-384(1) and any relevant special reports by the Court of Auditors.
V ta namen najprej Svet, nato pa Evropski parlament pregledata račune, izkaz stanja in poročilo o oceni iz prejšnjega člena, letno poročilo Računskega sodišča, skupaj z odgovori revidiranih institucij na ugotovitve Računskega sodišča, izjavo o zanesljivosti iz prvega odstavka III-384. člena Ustave in vsa ustrezna posebna poročila Računskega sodišča.
17 Objavljeno
okolje
Ur. l. RS, št. MP 2008-22
In order to prevent corruption, each State Party shall take such measures as may be necessary, in accordance with its domestic laws and regulations regarding the maintenance of books and records, financial statement disclosures and accounting and auditing standards, to prohibit the following acts carried out for the purpose of committing any of the offences established in accordance with this Convention:
Da bi preprečila korupcijo, vsaka država pogodbenica v skladu z notranjo zakonodajo, ki se nanaša na vodenje knjig in evidenc, razkritje v računovodskih izkazih ter računovodske in revizijske standarde, sprejme potrebne ukrepe za prepoved dejanj, izvedenih z namenom storitve kaznivih dejanj, določenih v skladu s to konvencijo:
18 Objavljeno
okolje
Ur. l. RS, št. MP 2001-1
In order to combat bribery of foreign public officials effectively, each Party shall take such measures as may be necessary, within the framework of its laws and regulations regarding the maintenance of books and records, financial statement disclosures, and accounting and auditing standards, to prohibit the establishment of off-the-books accounts, the making of off-the-books or inadequately identified transactions, the recording of non-existent expenditures, the entry of liabilities with incorrect identification of their object, as well as the use of false documents, by companies subject to those laws and regulations, for the purpose of bribing foreign public officials or of hiding such bribery.
Za učinkovit boj zoper podkupovanje tujih javnih uslužbencev sprejme pogodbenica ustrezne ukrepe v svojih zakonih in predpisih o vodenju poslovnih knjig in evidenc, razkrivanju računovodskih izkazov ter o računovodskih in revizijskih standardih, da prepove vzpostavljanje neevidentiranih računov, opravljanje neevidentiranih ali neustrezno preverjenih transakcij, evidentiranje neobstoječih izdatkov, vknjižbo obveznosti z nepravilno navedbo predmeta ter uporabo lažnih listin gospodarskim družbam, na katere se ti zakoni in predpisi nanašajo, in ki bi to storile z namenom podkupovanja tujih javnih uslužbencev ali prikrivanja takega podkupovanja.
19 Končna redakcija
DRUGO
audited financial statements.
revidirani računovodski izkazi.
20 Končna redakcija
EU
DRUGO: TRANS
3. preparing a deficient and/or misleading opinion on the financial statements which were subjected to auditing;
3. če izdela pomanjkljivo oziroma zavajajoče mnenje o računovodskih izkazih, ki so bili predmet revidiranja,
21 Končna redakcija
delo in sociala
DRUGO: TRANS
(2) A bank must submit to the Bank of Slovenia non-audited financial statements within two months after the end of the calendar year.
(2) Banka mora predložiti Banki Slovenije nerevidirane računovodske izkaze v dveh mesecih po preteku koledarskega leta.
22 Končna redakcija
EU
DRUGO: TRANS
3. the opinion of the certified auditor whether the financial statements present fairly the financial position and the operating result, as well as the changes in financial position of the legal person.
3. mnenje pooblaščenega revizorja o tem, ali računovodski izkazi prikazujejo resnično finančno stanje in poslovni izid ter spremembe v finančnem položaju pravne osebe.
23 Končna redakcija
EU
DRUGO: TRANS
4. violating other auditing standards, thus giving rise to a false opinion on the financial statements and/or substantiation of such opinion.
4. če krši druge standarde revidiranja in je zaradi te kršitve mnenje o računovodskih izkazih oziroma obrazložitev tega mnenja napačna.
24 Končna redakcija
EU
DRUGO: TRANS
1. the explanation of the scope of auditing, stating the financial statements that were subjected to testing, and the applied auditing standards or the grounds why those standards were not applied;
1. pojasnilo o obsegu revidiranja, v katerem se navedejo računovodski izkazi, ki so bili predmet preizkušanja in prikažejo uporabljeni revizijski standardi oziroma navedejo razlogi, zaradi katerih ti standardi niso bili uporabljeni,
25 Končna redakcija
delo in sociala
DRUGO: TRANS
5. to the Slovenian Auditing Institute if it needs it for a procedure for supervising an auditing company which audited a bank's financial statements
5. Slovenskemu inštitutu za revizijo, če jih potrebuje v postopku nadzora nad revizijsko družbo, ki je revidirala računovodske izkaze banke.
26 Končna redakcija
EU
DRUGO: TRANS
(1) The certified auditor's opinion shall comprise the assessed rate of true and fair presentation of financial statements and may be unqualified, qualified or adverse.
(1) Mnenje pooblaščenega revizorja mora obsegati oceno o stopnji resničnosti in poštenosti računovodskih izkazov, in je lahko pritrdilno, s pridržkom ali odklonilno.
27 Končna redakcija
CELEX: 32004R0707
presented financial statements in the previous year that contained an explicit and unreserved statement of compliance with IFRSs, even if the auditors qualified their audit report on those financial statements.
je v prejšnjem letu predstavilo računovodske izkaze, ki so vsebovali izrecno izjavo brez pridržkov o skladnosti z MSRP, celo če so revizorji dali pridržek na revizijsko poročilo za te računovodske izkaze.
28 Končna redakcija
EU
DRUGO: TRANS
Pursuant to this Act, the auditing of financial statements shall denote testing and assessing of financial statements, data and methods applied in the preparation thereof, and on such basis providing an independent professional opinion as to whether the financial statements show a true and fair view, in all material aspects, of the financial position of the legal person, and of the results of its operations in accordance with the Slovenian Accounting Standards (hereinafter referred to as " auditing ")
Revidiranje računovodskih izkazov po tem zakonu je preizkušanje in ocenjevanje računovodskih izkazov ter podatkov in metod, uporabljenih pri njihovem sestavljanju, in na podlagi tega dajanje neodvisnega strokovnega mnenja o tem, ali računovodski izkazi v vseh pomembnejših pogledih podajajo resničen in pošten prikaz finančnega stanja in poslovni izid pravne osebe v skladu s slovenskimi računovodskimi standardi (v nadaljnjem besedilu: revidiranje).
29 Končna redakcija
DRUGO
The administrative board shall by 31 March each year send the administrative accounts retracing all the revenue and expenditure for the preceding financial year and the financial statement of the Agency to the Commission and to the Court of Auditors.
Upravni odbor vsako leto do 31. marca pošlje zaključni račun z navedbo vseh prihodkov in izdatkov za predhodno finančno leto ter računovodski izkaz agencije Komisiji in Računskemu sodišču.
30 Končna redakcija
delo in sociala
DRUGO: TRANS
(3) Internal audit must harmonise the methods of its work with the work of external auditors of the bank who examine annual financial statements or carry out a special audit at the request of the Bank of Slovenia or a special or extraordinary audit on the basis of the provisions of the Law on Mergers (Official gazette of the Republic of Slovenia, No. 47/97).
(3) Notranja revizija mora uskladiti metode svojega dela z delom zunanjih revizorjev banke, ki pregledujejo letne računovodske izkaze oziroma opravljajo posebno revizijo na zahtevo Banke Slovenije oziroma posebno ali izredno revizijo na podlagi določb Zakona o prevzemih (Uradni list RS, št. 47/97).
31 Končna redakcija
DRUGO
To this end, the Council and the Assembly in turn shall examine the accounts and the financial statement referred to in Article 205 and the annual report by the Court of Auditors together with the replies of the institutions under audit to the observations of the Court of Auditors.'
V ta namen najprej Svet, nato pa Skupščina pregledata poročilo in izkaz stanja iz člena 205 ter letno poročilo Računskega sodišča, skupaj z odgovori revidiranih institucij na ugotovitve Računskega sodišča."
32 Končna redakcija
DRUGO
To this end, the Council and the Assembly in turn shall examine the accounts and the financial statement referred to in Article 78d, and the annual report by the Court of Auditors together with the replies of the institutions under audit to the observations of the Court of Auditors.'
V ta namen najprej Svet, nato pa Skupščina pregledata poročilo in izkaz stanja iz člena 78d ter letno poročilo Računskega sodišča skupaj z odgovori revidiranih institucij na ugotovitve Računskega sodišča."
33 Končna redakcija
DRUGO
To this end, the Council and the Assembly in turn shall examine the accounts and the financial statement referred to in Article 179a, and the annual report by the Court of Auditors together with the replies of the institutions under audit to the observations of the Court of Auditors.'
V ta namen najprej Svet, nato pa Skupščina pregledata poročilo in izkaz stanja iz člena 179a ter letno poročilo Računskega sodišča, skupaj z odgovori revidiranih institucij na ugotovitve Računskega sodišča."
34 Končna redakcija
izobraževanje
CELEX: 32002R1605
The final consolidated accounts shall be published in the Official Journal of the European Communities together with the statement of assurance given by the Court of Auditors in accordance with Article 248 of the EC Treaty and Article 160c of the Euratom Treaty by 31 October of the following financial year.
Končni konsolidirani zaključni račun se objavi v Uradnem listu Evropskih skupnosti skupaj z izjavo o zanesljivosti, ki jo da Računsko sodišče, v skladu s členom 248 Pogodbe ES in členom 160c Pogodbe Euratom do 31. oktobra naslednjega proračunskega leta.
35 Končna redakcija
DRUGO
To this end, the Council and the European Parliament in turn shall examine the accounts and the financial statement referred to in Article 275, the annual report by the Court of Auditors together with the replies of the institutions under audit to the observations of the Court of Auditors, the statement of assurance referred to in Article 248(1), second subparagraph and any relevant special reports by the Court of Auditors.
V ta namen najprej Svet, nato pa Evropski parlament pregledata poročilo in izkaz stanja iz člena 275, letno poročilo Računskega sodišča, skupaj z odgovori revidiranih institucij na ugotovitve Računskega sodišča, izjavo o zanesljivosti iz drugega pododstavka člena 248(1) in vsa ustrezna posebna poročila Računskega sodišča.
36 Končna redakcija
DRUGO
To this end, the Council and the European Parliament in turn shall examine the accounts and the financial statement referred to in Article 78d, the annual report by the Court of Auditors together with the replies of the institutions under audit to the observations of the Court of Auditors, the statement of assurance referred to in Article 45c(1), second subparagraph, and any relevant special reports by the Court of Auditors.`
V ta namen najprej Svet, nato pa Evropski parlament pregledata poročilo in izkaz stanja iz člena 78d, letno poročilo Računskega sodišča, skupaj z odgovori revidiranih institucij na ugotovitve Računskega sodišča, izjavo o zanesljivosti iz drugega pododstavka člena 45c(1) in vsa ustrezna posebna poročila Računskega sodišča."
37 Končna redakcija
DRUGO
To this end, the Council and the European Parliament in turn shall examine the accounts and the financial statement referred to in Article 205a, the annual report by the Court of Auditors together with the replies of the institutions under audit to the observations of the Court of Auditors, the statement of assurance referred to in Article 188c(1), second subparagraph and any relevant special reports by the Court of Auditors.`
V ta namen najprej Svet, nato pa Evropski parlament pregledata poročilo in izkaz stanja iz člena 205a, letno poročilo Računskega sodišča, skupaj z odgovori revidiranih institucij na ugotovitve Računskega sodišča, izjavo o zanesljivosti iz drugega pododstavka člena 188c(1) in vsa ustrezna posebna poročila Računskega sodišča."
38 Končna redakcija
EU
DRUGO: TRANS
(3) Whenever the testing and assessment of individual items in the financial statements require professional knowledge not available to a certified auditor, the legal person shall, at the request of the auditing company, obtain the expert opinion or the appraisal made by an expert of the appropriate profession.
(3) Kadar je za preizkus in oceno posameznih postavk v računovodskih izkazih potrebno strokovno znanje, s katerim ne razpolaga pooblaščeni revizor, mora pravna oseba na zahtevo revizijske družbe pridobiti strokovno mnenje oziroma cenitev strokovnjaka ustrezne stroke.
39 Končna redakcija
DRUGO
To this end, the Council and the European Parliament in turn shall examine the accounts and the financial statement referred to in Article 179a, the annual report by the Court of Auditors together with the replies of the institutions under audit to the observations of the Court of Auditors, the statement of assurance referred to in Article 160c(1), second subparagraph, and any relevant special reports by the Court of Auditors.`
V ta namen najprej Svet, nato pa Evropski parlament pregledata poročilo in izkaz stanja iz člena 179a, letno poročilo Računskega sodišča, skupaj z odgovori revidiranih institucij na ugotovitve Računskega sodišča, izjavo o zanesljivosti iz drugega pododstavka člena 160c(1) in vsa ustrezna posebna poročila Računskega sodišča."
40 Končna redakcija
DRUGO
To this end, the Council and the European Parliament in turn shall examine the accounts and the financial statement referred to in Article 205a, the annual report by the Court of Auditors together with the replies of the institutions under audit to the observations of the Court of Auditors and any relevant special reports by the Court of Auditors.
V ta namen najprej Svet, nato pa Evropski parlament pregledata poročilo in izkaz stanja iz člena 205a, letno poročilo Računskega sodišča, skupaj z odgovori revidiranih institucij na ugotovitve Računskega sodišča, in vsa ustrezna posebna poročila Računskega sodišča.
41 Končna redakcija
DRUGO
To this end, the Council and the European Parliament in turn shall examine the accounts and the financial statement referred to in Article 78d, the annual report by the Court of Auditors together with the replies of the institutions under audit to the observations of the Court of Auditors, and any relevant special reports by the Court of Auditors.
V ta namen najprej Svet, nato pa Evropski parlament pregledata poročilo in izkaz stanja iz člena 78d, letno poročilo Računskega sodišča, skupaj z odgovori revidiranih institucij na ugotovitve Računskega sodišča, in vsa ustrezna posebna poročila Računskega sodišča.
42 Končna redakcija
izobraževanje
CELEX: 11992M
To this end, the Council and the European Parliament in turn shall examine the accounts and the financial statement referred to in Article 179a, the annual report by the Court of Auditors together with the replies of the institutions under audit to the observations of the Court of Auditors, and any relevant special reports by the Court of Auditors.
V ta namen najprej Svet, nato pa Evropski parlament pregledata poročilo in izkaz stanja iz člena 179a, letno poročilo Računskega sodišča, skupaj z odgovori revidiranih institucij na ugotovitve Računskega sodišča, in vsa ustrezna posebna poročila Računskega sodišča.
43 Končna redakcija
izobraževanje
CELEX: 32002R1605
It shall also examine the annual report made by the Court of Auditors together with the replies of the institutions under audit, any relevant special reports by the Court of Auditors in respect of the financial year in question and the Court of Auditors' statement of assurance as to the reliability of the accounts and the legality and regularity of the underlying transactions.
Pregleda tudi letno poročilo Računskega sodišča skupaj z odgovori institucij, v katerih je bila opravljena revizija,, posebna poročila Računskega sodišča za zadevno proračunsko leto ter izjavo Računskega sodišča o zanesljivosti poslovnih knjig ter zakonitosti in pravilnosti poslovnih dogodkov.
44 Končna redakcija
EU
DRUGO: TRANS
(5) The certified auditor shall disclaim the opinion if the legal person fails to enable the authorized persons of an auditing company to carry out the audit according to Article 21 paragraphs 1 to 3 hereof, or if the legal person keeps the books of account, files, and computer records contrary to the accounting standards, thus failing to provide sufficient basis to enable the certified auditor to make a reliable assessment as to whether the financial statements are true and fair.
(5) Pooblaščeni revizor mora zavrniti izdelavo mnenja, če pravna oseba pooblaščenim osebam revizijske družbe ne omogoči izvajanje revizije v skladu s prvim do tretjim odstavkom 21. člena tega zakona oziroma če pravna oseba vodi poslovne knjige, spise in računalniške zapise v nasprotju z računovodskimi standardi, in zaradi tega ni dovolj podlag, da bi pooblaščeni revizor lahko zanesljivo ocenil resničnost in poštenost računovodskih izkazov.
45 Pravna redakcija
DRUGO
These statements shall be forwarded to the Financial Controller, the Authorising Officer and the Joint Audit Committee.
Ti izkazi se posredujejo finančnemu nadzorniku, odredbodajalcu ter Skupnemu revizijskemu odboru.
46 Pravna redakcija
promet
CELEX: 32000R1522
In particular, the audited financial statements of the company made no reference to financial market activities carried out by an independent profit centre.
Tako še zlasti v revidiranih računovodskih izkazih podjetja niso bili navedeni posli na finančnih trgih, ki naj bi jih izvajal neodvisni profitni center.
47 Pravna redakcija
promet
CELEX: 32001R1601
It submitted (i) financial statements in US dollars prepared in line with international accounting standards but not audited and (ii) financial statements audited in line with Russian standards which differed from the International Accepted Accounting Standards.
Predložilo je (i) računovodske izkaze v ameriških dolarjih, pripravljene v skladu z mednarodnimi računovodskimi standardi, ki pa niso bili revidirani, in (ii) računovodske izkaze, revidirane v skladu z ruskimi standardi, ki so se razlikovali od mednarodno sprejetih računovodskih standardov.
48 Pravna redakcija
promet
CELEX: 32000R2263
access to the audited accounts or other financial statements was refused to the Commission on the grounds of company business secrets.
dostop do revidiranih računov in drugih računovodskih izkazov je bil Komisiji zavrnjen zaradi poslovnih skrivnosti podjetij.
49 Pravna redakcija
promet
CELEX: 32000R1522
Moreover, the explanation provided with regard to the funding of the manufacturing and the financial market activities were not confirmed by the audited financial statements of the company.
Poleg tega pa razlag, ki jih je v zvezi s financiranjem proizvodnje in posli na finančnih trgih dala družba, niso potrdili revidirani finančna poročila družbe.
50 Pravna redakcija
promet
CELEX: 21990A1231(01)
The Bank shall publish an annual report containing an audited statement of its accounts and shall circulate to members at intervals of three (3) months or less a summary statement of its financial position and a profit and loss statement showing the results of its operations.
Banka objavlja letno poročilo, v katerem je revidirano stanje njenih izkazov, članicam pa vsake tri (3) mesece ali v krajših presledkih pošilja skrajšano poročilo svojega finančnega stanja in izkaz uspeha, v katerem so prikazani rezultati poslovanja.
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financial statements audit