FrancophonIA/DGT-Translation_Memory huggingface dataset:
English: Article 1
Spanish: Artículo 1
Italian: Articolo 1
Swedish: Artikel 1
Czech: Článek 1
Estonian: Artikkel 1
Lithuanian: 1 straipsnis
Maltese: Artikolu 1
English: the coordination and general surveillance of the
Portuguese: quer da coordenação dos controlos efectuados por agentes que dependem de outros serviços.
English: scrutiny carried out by officials belonging to other departments.
Portuguese: agentes que dependem de outros serviços.
English: Whereas, under Article 8 of Council Regulation (EEC) No 729/70 of 21 April 1970 on the financing of the common agricultural policy, as last amended by Regulation (EEC) No 2048/88 (4), the Member States take the measures necessary to satisfy themselves that transactions financed by the European Agricultural Guidance and Guarantee Fund (EAGGF) are actually carried out and are executed correctly, to prevent and deal with irregularities and to recover sums lost as a result of irregularities or negligence;
Italian: considerando che, a norma dell'articolo 8 del regolamento (CEE) n. 729/70 del Consiglio, del 21 aprile 1970, relativo al finanziamento della politica agricola comune, modificato da ultimo dal regolamento (CEE) n. 2048/88 (4), gli Stati membri prendono le misure necessarie per accertare che le operazioni finanziate dal Fondo europeo agricolo di orientamento e di garanzia (FEAOG) siano reali e regolari, nonché per prevenire e perseguire le irregolarità o negligenze;
English: Whereas Member States must be encouraged to reinforce the scrutiny of commercial documents of undertakings receiving or making payments which they have carried out in accordance with Directive 77/435/EEC;
Italian: considerando che gli Stati membri devono essere incoraggiati a rafforzare i controlli dei documenti commerciali delle imprese beneficiarie o debitrici, effettuati in applicazione della direttiva 77/435/CEE;
English: Directive 77/435/EEC shall be repealed with effect from 1 January 1990. The scrutiny carried out from that date under that Directive shall be deemed to be carried out in accordance with this Regulation.
Polish: Dyrektywa 77/435/EWG traci moc z dniem 1 stycznia 1990 r. Kontrole przeprowadzane od tej daty na mocy wspomnianej dyrektywy uważa się za przeprowadzane na mocy niniejszego rozporządzenia.
English: The President E. CRESSON
Polish: CRESSON Przewodniczący
English: COUNCIL REGULATION (EEC) No 4045/89 of 21 December 1989 on scrutiny by Member States of transactions forming part of the system of financing by the Guarantee Section of the European Agricultural Guidance and Guarantee Fund and repealing Directive
Maltese: IR-REGOLAMENT TAL-KUNSILL (KEE) NRU 4045/89 tal-21 ta' Diċembru 1989 dwar l-iskrutinju mill-Istati Membri fuq transazzjonijiet li jiffurmaw parti mis-sistema ta' finanzjament mis-sezzjoni ta' Garanziji tal-Gwida Agrikola u tal-Fond ta' Garanziji ta' l-Unjoni Ewropea u li qed iħassar id-Direttiva Nru
English: 77/435/EEC
Maltese: 77/435/KEE
English: on the staff of the special department referred to in Article 11,
Estonian: artiklis 11 osutatud eriasutuses
English: Whereas encouragement for reinforcing the departments responsible for the application of this Regulation should be provided in the form of a temporary, degressive Community contribution towards the expenditure incurred by Member States in engaging extra staff and towards the costs of training staff and equipping the departments; Whereas it is necessary for an estimate to be made of
Bulgarian: като има предвид, че е уместно да се подпомагат службите, натоварени с прилагането на настоящия регламент, посредством участие на Общността, временно и прогресивно намаляващо, в направените разходи от държавите-членки за наемане на допълнителен персонал и някои други разноски за обучение на персонала и оборудване на службите;
Latvian: tā kā, lai nostiprinātu par šīs regulas piemērošanu atbildīgās struktūrvienības, būtu jāparedz, ka Kopiena sniedz pagaidu ieguldījumu, kas pakāpeniski samazinās, to izdevumu segšanā, kas dalībvalstīm rodas sakarā ar papildu personāla piesaistīšanu un personāla mācībām, un struktūrvienību aprīkošanu;
English: the amount of the Community financing required for implementing this measure;
Latvian: tā kā jāaprēķina šā pasākuma īstenošanai vajadzīgā Kopienas finansējuma summa;
English: Member States shall ensure that the selection of undertakings for scrutiny gives the best possible assurance of the effectiveness of the measures for preventing and detecting irregularities under the system of financing by the Guarantee Section of the EAGGF. Inter alia the selection shall take account of the financial importance of the undertakings in that system and other risk factors.
Latvian: Dalībvalstis nodrošina, lai uzņēmumu atlase rūpīgai pārbaudei pēc iespējas nodrošinātu to pasākumu efektivitāti, kuri paredzēti, lai novērstu un atklātu pārkāpumus, uz ko attiecas ELVGF Garantiju nodaļas finansējuma sistēma. Veicot atlasi, inter alia ņem vērā uzņēmumu finansiālo nozīmīgumu attiecīgajā sistēmā un citus riska faktorus.
English: the reduction of the threshold for calculating the number of scrutiny checks to be carried out, - the mobilization of means intended to improve the quality of scrutiny.
Latvian: lai pazeminātu slieksni, aprēķinot, cik daudz rūpīgo pārbaužu jāveic, - lai izmantotu visas iespējas rūpīgo pārbaužu kvalitātes uzlabošanai.
English: on the staff of the special department referred to in Article 11, or - on the staff of other national departments, provided that such personnel is employed solely in performing the scrutiny provided for in this Regulation.
Latvian: 11. pantā minētā īpašajā struktūrvienībā vai - citās attiecīgās valsts struktūrvienībās ar noteikumu, ka attiecīgais personāls tiek nodarbināts vienīgi šajā regulā paredzēto rūpīgo pārbaužu veikšanai.
English: The Community financial contribution shall be at the rate of 50 % for the first three years and 25 % for the fourth and fifth years, for a period of five years starting from 1 January 1990, up to an overall amount of: - ECU 500 000 per year for the first three years and ECU 250 000 for the fourth and fifth years in the case of Germany, Spain, France, Italy, the Netherlands and the United Kingdom,
Latvian: Kopienas finansiālais ieguldījums ir 50 % apmērā pirmos trīs gadus un 25 % apmērā ceturtajā un piektajā gadā - piecus gadus no 1990. gada 1. janvāra - līdz - ECU 500 000 gadā pirmos trīs gadus un ECU 250 000 ceturtajā un piektajā gadā Vācijai, Spānijai, Francijai, Itālijai, Nīderlandei un Apvienotajai Karalistei,
English: ECU 250 000 per year for the first three years and ECU 125 000 for the fourth and fifth years in the case of Belgium, Denmark, Greece, Ireland and Portugal, and - ECU 50 000 per year for the first three years and ECU 25 000 for the fourth and fifth years in the case of Luxembourg.
Latvian: ECU 250 000 gadā pirmos trīs gadus un ECU 125 000 ceturtajā un piektajā gadā Beļģijai, Dānijai, Grieķijai, Īrijai un Portugālei un - ECU 50 000 gadā pirmos trīs gadus un ECU 25 000 ceturtajā un piektajā gadā Luksemburgai.
English: The Community shall contribute towards the expenditure incurred by Member States in training the staff of the departments responsible for the application of this Regulation at the rate of 50 % for the first three years and 25 % for the fourth and fifth years, for a period of five years with effect from 1 January 1990, up to an overall amount of: - ECU 100 000 per year for the first three years and ECU 50 000 for the fourth and fifth years in the case of Germany, Spain, France, Italy, the Netherlands and the United Kingdom,
Latvian: Kopiena sedz dalībvalstīm radušos izdevumus saistībā ar to struktūrvienību personāla mācībām, kuras ir atbildīgas par šīs regulas piemērošanu, 50 % apjomā pirmos trīs gadus un 25 % apjomā ceturtajā un piektajā gadā - piecus gadus no 1990. gada 1. janvāra - līdz - ECU 100 000 gadā pirmos trīs gadus un ECU 50 000 ceturtajā un piektajā gadā Vācijai, Spānijai, Francijai, Itālijai, Nīderlandei un Apvienotajai Karalistei,
English: ECU 50 000 per year for the first three years and ECU 25 000 for the fourth and fifth years in the case of Belgium, Denmark, Greece, Ireland and Portugal, and - ECU 10 000 per year for the first three years and ECU 5 000 for the fourth and fifth years in the case of Luxembourg.
Latvian: ECU 50 000 gadā pirmos trīs gadus un ECU 25 000 ceturtajā un piektajā gadā Beļģijai, Dānijai, Grieķijai, Īrijai un Portugālei un - ECU 10 000 gadā pirmos trīs gadus un ECU 5 000 ceturtajā un piektajā gadā Luksemburgai.
English: The Community shall contribute towards the expenditure actually incurred by the Member States in respect of the purchase of data processing and office equipment required by the departments responsible for the application of this Regulation, at the rate of 100 % up to a maximum amount of: - ECU 100 000 for Germany, Spain, France, Italy, the Netherlands and the United Kingdom,
Latvian: Kopiena sedz dalībvalstīm faktiski radušos izdevumus saistībā ar datu apstrādes un biroja iekārtu pirkšanu par šīs regulas piemērošanu atbildīgajām struktūrvienībām 100 % apjomā lielākais līdz - ECU 100 000 Vācijai, Spānijai, Francijai, Itālijai, Nīderlandei un Apvienotajai Karalistei,
English: ECU 60 000 for Belgium, Denmark, Greece, Ireland and Portugal, and - ECU 20 000 for Luxembourg. Article 16 1. The maximum amount of Community expenditure deemed necessary for carrying out the measure introduced by this Regulation shall be ECU 6 080 000 for the first year, ECU 5 160 000 for the second and third years and ECU 2 580 000 for the fourth and fifth years.
Latvian: ECU 60 000 Beļģijai, Dānijai, Grieķijai, Īrijai un Portugālei un - ECU 20 000 Luksemburgai. 16. pants 1. Kopienas izdevumu maksimālā summa, ko atzīst par vajadzīgu, lai veiktu pasākumus, kurus ievieš ar šo regulu, ir ECU 6 080 000 pirmajā gadā, ECU 5 160 000 otrajā un trešajā gadā, un ECU 2 580 000 ceturtajā un piektajā gadā.
English: whereas it should also be stipulated that commercial documents may be seized in certain cases; Whereas it is necessary to organize cooperation among the Member States on account of the international structure of agricultural trade and with a view to the completion of the internal market;
Romanian: întrucât trebuie, în plus, să se prevadă ca documentele comerciale să poată fi reținute în anumite cazuri; întrucât, ținând cont de structura internațională a comerțului agricol, și în perspectiva realizării unei piețe interne, este necesar să se organizeze cooperarea dintre statele membre;
English: whereas scrutiny can thus be concentrated on sectors or undertakings where the risk of fraud is high; Whereas the departments carrying out scrutiny pursuant to this Regulation must be organized independently of the departments carrying out scrutiny prior to payment;
Romanian: întrucât controalele pot fi concentrate pe sectoare sau întreprinderi cu risc de fraudă ridicat; întrucât serviciile care efectuează controalele conform prezentului regulament trebuie să fie organizate într-un mod independent față de serviciile care efectuează controalele înaintea efectuării plății;
English: Whereas it is essential that each Member State have a special department responsible for monitoring the application of this Regulation and for coordinating the scrutiny carried out in accordance with this Regulation; whereas the officials belonging to that department may make inspections of undertakings in accordance with this Regulation;
Romanian: întrucât este necesar ca fiecare stat membru să dispună de un serviciu specializat însărcinat cu supravegherea aplicării prezentului regulament și cu coordonarea controalelor efectuate conform prezentului regulament; întrucât agenții acestui serviciu pot să efectueze controalele întreprinderilor conform prezentului regulament;
English: Whereas it is necessary for an estimate to be made of the amount of the Community financing required for implementing this measure; whereas such amount forms part of the financial forecast appearing in point II of the Interinstitutional Agreement on budgetary discipline and improvement of the budgetary procedure (6) of 29 June 1988;
Romanian: întrucât este cazul să se procedeze la o estimare a valorii mijloacelor financiare comunitare necesare realizării acestei acțiuni; întrucât această valoare se înscrie în perspectivele financiare care figurează la punctul II din acordul interinstituțional privind disciplina bugetară și ameliorarea procedurii bugetare din 29 iunie 1998;
English: HAS ADOPTED THIS REGULATION: Article 1
Romanian: ADOPTĂ PREZENTUL REGULAMENT: Articolul 1
English: This Regulation relates to scrutiny of the commercial documents of those entities receiving or making payments relating directly or indirectly to the system of financing by the Guarantee Section of the EAGGF, hereinafter called ´undertakings',
Romanian: Prezentul regulament se referă la controlul realității și al corectitudinii operațiunilor care fac parte, direct sau indirect, din sistemul de finanțare al FEOGA, secțiunea „Garantare”, pe baza documentelor comerciale ale beneficiarilor sau ale debitorilor, numiți în continuare „întreprinderi”.
English: During the first quarter of the year following the year of payment, Member States shall send a list of the undertakings referred to in paragraph 1 to each Member State in which such an undertaking is established; the list shall contain all the details necessary to enable the Member State of destination to identify the undertakings.
Romanian: Pe parcursul primului trimestru din anul ulterior plății, statele membre transmit o listă de întreprinderi la care se face trimitere la alin. (1) pentru fiecare stat membru în care o astfel de întreprindere își are sediul; această listă include toate detaliile pentru a permite statului membru destinatar să identifice aceste întreprinderi.
English: The Member State receiving or making the payment may ask the Member State in which the business is established to inspect that business as a matter of priority, in accordance with Arti cle 2, indicating specific reasons for the request.
Lithuanian: Valstybės narės, gaunančios ar pervedančios lėšas, gali paprašyti valstybės narės, kurioje įsteigta įmonė, patikrinti tą įmonę pirmumo tvarka, remiantis 2 straipsniu, nurodydamos konkrečias šio prašymo priežastis.
English: ECU 50 000 per year for the first thre f7d e years and ECU 25 000 for the fourth and fifth years in the case of Belgium, Denmark, Greece, Ireland and Portugal, and
Lithuanian: 50 000 ekiu kasmet už pirmuosiuos trejus metus ir 25 000 ekiu už ketvirtuosius ir penktuosius metus Belgijoje, Danijoje, Graikijoje, Airijoje ir Portugalijoje, bei
English: the amount of the Community financing required for implementing this measure; whereas such amount forms part of the financial forecast appearing in point II of the Interinstitutional Agreement on budgetary discipline and
Greek: ότι είναι σκόπιμο να διευκολυνθεί η ενίσχυση των υπηρεσιών που θα αναλάβουν την εφαρμογή του παρόντος κανονισμού, με την προσωρινή και φθίνουσα συμμετοχή της Κοινότητας στις δαπάνες που βαρύνουν τα κράτη μέλη για την πρόσληψη προσθέτου προσωπικού καθώς και σε ορισμένες άλλες δαπάνες που πραγματοποιούνται για την κατάρτιση του προσωπικού και τον εξοπλισμό αυτών των υπηρεσιών
Bulgarian: като има предвид, че има основание да се пристъпи към оценка на сумата на необходимите финансови средства на Общността за осъществяване на това действие;
English: improvement of the budgetary procedure (6) of 29 June 1988; whereas the appropriations actually available will be determined under the budgetary procedure in compliance with that agreement;
Greek: ότι είναι αναγκαίο να γίνει μια εκτίμηση του ποσού των κοινοτικών χρηματοδοτικών μέσων που είναι αναγκαία για την πραγματοποίηση της δράσης αυτής ότι το ποσό αυτό εγγράφεται στις χρηματοδοτικές προοπτικές που παρατίθενται στο σημείο ΙΙ της διοργανικής συμφωνίας για τη δημοσιονομική πειθαρχία και τη βελτίωση της διαδικασίας του προϋπολογισμού της 29ης Ιουνίου 1988^(6) ότι οι πραγματικά διαθέσιμες πιστώσεις θα καθορίζονται κατά τη διαδικασία του προϋπολογισμού τηρώντας την εν λόγω συμφωνία
Bulgarian: като има предвид, че тази сума се вписва във финансовите перспективи, които фигурират в точка ІІ от междуинституционалното споразумение за бюджетната дисциплина и подобряването на бюджетната процедура от 29 юни 1988 г.;
English: Article 13 1. The Community shall contribute towards the expenditure actually incurred by Member States in remunerating additional personnel recruited as from 1 January 1990 and intended to be employend only:
Bulgarian: Член 13 1. Общността допринася за покриването на действителните разходи, направени от държавите-членки за възнаграждение на допълнителния персонал, нает от 1 януари 1990 г., и предназначен да бъде нает като:
English: Article 16 1. The maximum amount of Community expenditure deemed necessary for carrying out the measure introduced by this Regulation shall be ECU 6 080 000 for the first year, ECU 5 160 000 for the second and third years and ECU 2 580 000 for the fourth and fifth years.
Bulgarian: Член 16 Максималният размер на разходите на Общността, считан като необходим за реализацията на действието, въведено с настоящия регламент, възлиза на 6,08 милиона екю – за първата година, на 5,16 милиона екю – за втората и третата година и на 2,58 милиона екю за четвъртата и петата година.
English: Whereas, under Article 8 of Council Regulation (EEC) No 729/70 of 21 April 1970 on the financing of the common agricultural policy (3), as last amended by Regulation (EEC) No 2048/88 (4), the Member States take the measures necessary to satisfy themselves that transactions financed by the European Agricultural Guidance and Guarantee Fund (EAGGF) are actually carried out and are executed correctly, to prevent and deal with irregularities and to recover sums lost as a result of irregularities or negligence; Whereas scrutiny of the commercial documents of undertakings received or making payments can be a very effective means of surveillance of transactions forming part of the system of financing by the Guarantee Section of the EAGGF;
Greek: ότι, κατά τους όρους του άρθρου 8 του κανονισμού (ΕΟΚ) αριθ. 729/70 του Συμβουλίου της 21ης Απριλίου 1970 περί χρηματοδοτήσεως της κοινής γεωργικής πολιτικής^(3), όπως τροποποιήθηκε τελευταία από τον κανονισμό (ΕΟΚ) αριθ.^2048/88^(4), τα κράτη μέλη λαμβάνουν τα αναγκαία μέτρα προκειμένου να εξασφαλίσουν την πραγματοποίηση και την κανονικότητα των χρηματοδοτουμένων από το Ευρωπαϊκό Γεωργικό Ταμείο Προσανατολισμού και Εγγυήσεων (ΕΓΤΠΕ) πράξεων, να προλάβουν και διώξουν ανωμαλίες και να ανακτήσουν τα απωλεσθέντα εξ αιτίας ανωμαλιών ή αμελειών ποσά
English: whereas this scrutiny supplements other inspections already carried out by the Member States; whereas, furthermore, national provisions relating to scrutiny which are more extensive than those provided for in the Regulation are not affected by this Regulation;
Greek: ότι ο έλεγχος των εμπορικών εγγράφων των δικαιούχων ή οφειλετών επιχειρήσεων μπορεί να αποτελέσει ένα πολύ αποτελεσματικό μέσο ελέγχου των ενεργειών που αποτελούν μέρος του συστήματος χρηματοδοτήσεως του ΕΓΤΠΕ, τμήμα Εγγυήσεων ότι ο έλεγχος αυτός συμπληρώνει τους άλλους ελέγχους που πραγματοποιούνται από τα κράτη μέλη ότι, επιπλέον, ο παρών κανονισμός δεν θίγει τις εθνικές διατάξεις στον τομέα του ελέγχου οι οποίες είναι περισσότερο εκτεταμένες από τις προβλεπόμενες στον παρόντα κανονισμό
English: Whereas the implementation by Member States of the rules arising from Directive 77/435/EEC has disclosed the need for certain provisions of that Directive to be amended on the basis of experience gained; whereas in view of the nature of the provisions concerned the amendments should be included in a Regulation;
Greek: ότι η εφαρμογή από τα κράτη μέλη της ρυθμίσεως που προκύπτει από την οδηγία 77/435/ΕΟΚ επέτρεψε να διαπιστωθεί η αναγκαιότητα τροποποιήσεως του υπάρχοντος συστήματος σε συνάρτηση με την αποκτηθείσα πείρα ότι πρέπει να περιληφθούν αυτές οι τροποποιήσεις σε κανονισμό λαμβάνοντας υπόψη τον χαρακτήρα των σχετικών διατάξεων
English: Whereas the undertakings to be scrutinized must be selected on the basis of the nature of the transactions carried out on their responsibility and the breakdown of the undertakings receiving or making payments according to their financial importance in the system of financing by the Guarantee Section of the EAGGF; Whereas, furthermore, it is necessary to provide for a minimum number of inspections of commercial documents;
Greek: ότι είναι αναγκαίο να γίνεται η επιλογή των προς έλεγχο επιχειρήσεων, λαμβάνοντας υπόψη τον χαρακτήρα των πράξεων που πραγματοποιούνται υπό την ευθύνη τους, καθώς και την κατανομή των δικαιούχων ή οφειλετριών επιχειρήσεων σε συνάρτηση με την οικονομική τους σημασία στο πλαίσιο του συστήματος χρηματοδοτήσεως του ΕΓΤΠΕ, τμήμα Εγγυήσεων
English: whereas this number must be determined by a method which precludes substantial differences between the Member States by virtue of differences in the structure of their expenditure under the Guarantee Section of the EAGGF; whereas this method may be established by referring to the number of undertakings of a certain importance in the system of financing by the Guarantee Section of the EAGGF;
Greek: ότι ενδείκνυται, επιπλέον, να προβλεφθεί ένας ελάχιστος αριθμός ελέγχων των εμπορικών εγγράφων ότι ο αριθμός αυτός πρέπει να καθορίζεται με μέθοδο η οποία αποφεύγει τις σημαντικές διαφορές μεταξύ των κρατών μελών λόγω της ειδικής διάρθρωσης των δαπανών τους, στο πλαίσιο του ΕΓΤΠΕ, τμήμα Εγγυήσεων ότι η μέθοδος αυτή μπορεί να θεσπιστεί λαμβάνοντας ως αναφορά τον αριθμό των επιχειρήσεων που έχουν ορισμένη σημασία στο σύστημα χρηματοδοτήσεως του ΕΓΤΠΕ, τμήμα Εγγυήσεων
English: Whereas the powers of the officials responsible for scrutiny and the obligations on undertakings to make commercial documents available to such officials for a specified period and to supply such information as may be requested by them should be defined; whereas it should also be stipulated that commercial documents may be seized in certain cases;
Greek: ότι πρέπει να καθορισθούν οι εξουσίες των προσώπων που είναι επιφορτισμένα με τους ελέγχους καθώς και οι υποχρεώσεις των επιχειρήσεων να διατηρούν στη διάθεσή τους, για καθορισμένη περίοδο, τα εμπορικά έγγραφα και να τους παράσχουν τις πληροφορίες που ζητούν ότι πρέπει, επιπλέον, να προβλεφθεί η δυνατότητα κατάσχεσης, σε ορισμένες περιπτώσεις, εμπορικών εγγράφων
English: Whereas it is necessary to organize cooperation among the Member States on account of the international structure of agricultural trade and with a view to the completion of the internal market; whereas it is also necessary for a centralized documentation system concerning undertakings receiving or making payments established in third countries to be set up at Community level;
Greek: ότι, λαμβάνοντας υπόψη τη διεθνή διάρθρωση του εμπορίου στον τομέα της γεωργίας και με την προοπτική της πραγματοποίησης της εσωτερικής αγοράς, είναι αναγκαίο να οργανωθεί η συνεργασία μεταξύ των κρατών μελών ότι είναι επίσης αναγκαίο να καταρτίζεται, σε κοινοτικό επίπεδο, μια κεντρική τεκμηρίωση που αφορά τις δικαιούχους ή οφειλέτριες επιχειρήσεις που εγκαθίστανται στις τρίτες χώρες
English: Whereas, while it is the responsibility of the Member States in the first instance to adopt their scrutiny programmes, it is necessary that these programmes be communicated to the Commission so that it can assume its supervisory and coordinating role and to ensure that the programmes are adopted on the basis of appropriate criteria; whereas scrutiny can thus be concentrated on sectors or undertakings where the risk of fraud is high;
Greek: ότι ανήκει μεν κατά πρώτο λόγο στα κράτη μέλη να καταρτίζουν τα προγράμματά τους ελέγχου, είναι όμως αναγκαίο τα προγράμματα αυτά να ανακοινώνονται στην Επιτροπή ώστε να μπορέσει να ασκήσει τα καθήκοντά της ελέγχου και συντονισμού, τα οποία της ανήκουν, και να καταρτίζονται βάσει καταλλήλων κριτηρίων ότι οι έλεγχοι μπορούν να εστιάζονται, κατά τον τρόπο αυτό, σε τομείς ή σε επιχειρήσεις με αυξημένο κίνδυνο δόλου