The external reporting of Companies with State Capital Investments must be transparent.

The Agency in compliance with regulations in force must draw up and adopt reporting guidelines which define in more detail the financial and non-financial public reporting and reporting for various types of companies.

Their reporting is important for the board's ability to evaluate actual company operations and performance.

Compliance with reporting principles in companies will be evaluated and communicated in an Agency's joint annual report.

The Agency will strive that reporting of companies which consider themselves to be large companies pursuant to the criteria of ZGD-1 and which are organised as joint stock companies will be transparent and detailed in as much as this applies for public companies.

In its reporting to the Council, the Commission shall ensure that company-specific confidential information is not disclosed.

The Agency will strive that every Company with State Capital Investments will strictly and conscientiously adhere to the reporting guidelines.

reporting about the sustainable development of the company (which may be a separate document or a part of an annual report) which comprises for example:

reporting about the Corporate Governance of companies (Corporate Governance Statement) including the fulfilment of provisions of this Code and potential other Codes.

The Agency will strive that every Company with State Capital Investments, within the framework of regular reporting, will also report about its relationships with Stakeholders.

(a) The name, street address, geographical location and the activity or activities of the reporting facility, and the name of the owner or operator, and, as appropriate, company;

Among the key sources for monitoring business operations are annual reports and annual plans of companies if these are available to the Agency in accordance with the reporting system in an individual company.

in compliance with rules in force it establishes reporting systems which enable the protection of the interests of the Republic of Slovenia as a Shareholder or a partner and the evaluation of governance systems of an individual company;

The main part of the Agency's activities during the year is to monitor the business operation of companies, that is; the review of the degree of success regarding the achievement of goals, the verification of business operations and reporting on this and the care for the disclosure of information of individual Companies with State Capital Investments.

Companies with State Capital Investments should consistently report about their business operation and about the achievement of the set goals in accordance with the reporting guidelines which are drawn up by the Agency in compliance with regulations in force.

With regard to the implementation and the evaluation procedure regarding the composition of the Supervisory Board the Agency must also be informed together with the other Shareholders or partners following the procedure and in a manner determined within the reporting guidelines of companies.

Competent authorities shall require credit institutions to have in place adequate risk management processes and internal control mechanisms, including sound reporting and accounting procedures, in order to identify, measure, monitor and control transactions with their parent mixed-activity holding company and its subsidiaries appropriately.

4. the auditing company violates the duty of reporting and notification;

3. if the auditing company repeatedly violates the duty of correct reporting to and/or notification of the Institute in due time, or if it otherwise hinders the performance of supervision of its operations.

5 reporting to the company security officer any deficiencies and non-conformities identified during internal audits, periodic reviews, security inspections and verifications of compliance and implementing any corrective actions;.

(1) In addition to the provisions that have to be laid down in any articles of association of a joint-stock company, the articles of association of an auditing company shall also govern the content of the reports or notifications from Article 42 paragraphs 1 and 2 hereof, as well as the method and the time limits of reporting or notification.

The total turnover given in the consolidated audited accounts and in that company's reporting currency is converted into ecu at the average rate for the twelve months.

The reporting requirements set out in these Directives cannot ensure the high level of transparency and comparability of financial reporting from all publicly traded Community companies which is a necessary condition for building an integrated capital market which operates effectively, smoothly and efficiently.

Furthermore, it is important that the financial reporting standards applied by Community companies participating in financial markets are accepted internationally and are truly global standards.

It was found that the company neither followed the reporting instructions set out in the questionnaire, nor its own records, as made available to the Commission, with regard to the classification of sub-standard qualities.

These standards should, wherever possible and provided that they ensure a high degree of transparency and comparability for financial reporting in the Community, be made obligatory for use by all publicly traded Community companies.

The company claimed that by reporting data for different sub-qualities separately, it had followed the instructions of the questionnaire, since it considered that the technical specifications of second and third qualities were different and that, furthermore, these qualities were differentiated in the company's records.

(2) On 13 June 2000, the Commission published its Communication entitled 'EU Financial Reporting Strategy: The Way Forward' in which it was proposed that all listed companies prepare their consolidated accounts in accordance with one single set of accounting standards, namely International Accounting Standards (IAS), at the latest by 2005.

the number of companies reporting,

The Standard applies to all enterprises reporting in accordance with IAS, including banks and insurance companies.

In order to assess the number of companies covered by this reporting system, Member States shall supply to the Commission a list of the companies covered by this Article and their turnover, within two months of publication of this Directive.

This Article is applicable to companies owned or controlled by the Treuhandanstalt only from the expiry date of the special reporting system set up for Treuhandanstalt investments.

if an enterprise's risks and rates of return are strongly affected both by differences in the products and services it produces and by differences in the geographical areas in which it operates, as evidenced by a "matrix approach" to managing the company and to reporting internally to the board of directors and the chief executive officer, then the enterprise should use business segments as its primary segment reporting format and geographical segments as its secondary reporting format;

5 reporting to the company security officer any deficiencies and non-conformities identified during internal audits, periodic reviews, security inspections and verifications of compliance and implementing any corrective actions;.

Without prejudice to the applicable rules concerning reporting, confidentiality and professional secrecy and to the provisions of Article 284 of the Treaty, banks, other financial institutions, insurance companies, and other bodies and persons shall:

key management personnel, that is, those persons having authority and responsibility for planning, directing and controlling the activities of the reporting enterprise, including directors and officers of companies and close members of the families of such individuals;

purchases of environmental protection services include all fees, charges and similar payments to other organisations (outside the reporting unit), public or private, in exchange of environmental protection services related to the environmental impacts of the operating activity of the company.

payments of taxes, fees or charges by the reporting unit that are not linked to purchasing an environmental service related to the environmental impacts of the operating activity of the company, even if the government authorities have earmarked the revenue for financing environmental protection activities (e.g. taxes on pollution),

This amendment to Directives 78/660/EEC, 83/349/EEC and 86/635/EEC is in line with the Commission's communication to the European Parliament and the Council of 13 June 2000 on the EU financial reporting strategy which proposes the use of recognised international accounting standards for the preparation of consolidated financial statements by listed companies.

Where the companies concerned have, to the satisfaction of the Member States, introduced internal procedures to ensure that information required by the Directive is sent to the competent authority without delay, it must be possible to exempt scheduled services between two or more States, of which at least one is a Member State, from the reporting requirement for each voyage.

Whereas in order to improve the usefulness of the information communicated through the rapid reporting system and to allow monitoring of the undertakings and of the anti-dumping and anti-subsidy duties, information relating to imports of salmon should be further broken down both by type and presentation and by exporting company in the case of Norway by amending Regulation (EC) No 347/96;

it is therefore necessary to include in national law appropriate effective and systematic financial or equivalent administrative penalties - such as injunctions combined with administrative fines, reporting to supervisory authorities on a regular basis, on-the-spot checks, publications in the national official journal and in the press, suspension of the activities of the company (prohibition on the conclusion of new contracts for a certain period), designation of a special representative of the supervisory authorities responsible for monitoring that the business is run in line with insurance laws, withdrawal of the authorisation for this business line, sanctions to be imposed on directors and management staff - in the event that the insurance undertaking or its representative fails to fulfil its obligation to make an offer of compensation within a reasonable time-limit;