+Člen 68 Priprava letnih računovodskih izkazov in konsolidiranih računovodskih izkazov
---+Article 68 1.
---+Article 68 2.
---+Article 68 3.

Člen 68 Priprava letnih računovodskih izkazov in konsolidiranih računovodskih izkazov

Člen 68

Priprava letnih računovodskih izkazov in konsolidiranih računovodskih izkazov

1.  Glede priprave svojih letnih računovodskih izkazov in konsolidiranih računovodskih izkazov, če so, vključno z letnim poročilom, ki jih spremlja, ter njihovo revizijo in objavo, SCE urejajo pravni predpisi, ki jih sprejme država članica, v kateri je njen registrirani sedež, v zvezi z izvajanjem direktiv 78/660/EGS in 83/349/EGS. Države članice lahko predvidijo spremembe nacionalnih določb za izvajanje navedenih direktiv, da bi upoštevale posebne značilnosti zadrug.

2.  Če za SCE, po zakonodaji države članice, v kateri ima SCE sedež, ne velja zahteva po objavi, predvidena v členu 3 Direktive 68/151/EGS, mora SCE javnosti na svojem sedežu dati na razpolagi vsaj dokumente, povezane z letnimi računovodskimi izkazi. Kopije navedenih dokumentov morajo biti na voljo na zahtevo. Cena, ki se zaračuna za takšne kopije, ne sme presegati njihovih upravnih stroškov.

3.  SCE mora pripraviti svoje letne računovodske izkaze in svoje konsolidirane računovodske izkaze, če so, v nacionalni valuti. SCE, katere sedež je zunaj evro območja, lahko svoje letne računovodske izkaze in, če je ustrezno, konsolidirane računovodske izkaze, izrazi v evrih. V tem primeru se podlage za pretvorbo, uporabljene za izraz tistih postavk v računovodskih izkazih, ki so ali so bile prvotno izražene v drugi valuti, razkrijejo v opombah k računovodskim izkazom.

1. Pregled

,
Article 68 1.
For the purposes of drawing up its annual accounts and its consolidated accounts if any, including the annual report accompanying them and their auditing and publication, an SCE shall be subject to the legal provisions adopted in the Member State in which it has its registered office in implementation of Directives 78/660/EEC and 83/349/EEC. However, Member States may provide for amendments to the national provisions implementing those Directives to take account of the specific features of cooperatives.
Article 68 2.
Where an SCE is not subject, under the law of the Member State in which the SCE has its registered office, to a publication requirement such as provided for in Article 3 of Directive 68/151/EEC, the SCE must at least make the documents relating to annual accounts available to the public at its registered office. Copies of those documents must be obtainable on request. The price charged for such copies shall not exceed their administrative cost.
Article 68 3.
An SCE must draw up its annual accounts and its consolidated accounts if any in the national currency. An SCE whose registered office is outside the euro area may also express its annual accounts and, where appropriate, consolidated accounts, in euro. In that event, the bases of conversion used to express in euro those items included in the accounts which are or were originally expressed in another currency shall be disclosed in the notes on the accounts.

1.1 Sklici

1.2 Ugotovljene zahteve

1.3 Povezani standardi

2. Ugotovljene zahteve

Zahteve

3. Povezani standardi

Standardi
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