natgillin/translations-raw huggingface dataset:
BG О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 C 340/101 
8.10.2019 EN Official Journal of the European Union C 340/101
C 340/102 BG О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 8.10.2019 􏶿. 
C 340/102 EN Official Journal of the European Union 8.10.2019
К􏶷􏷀􏶬􏶳􏶬я􏶴􏶮 􏶰 􏶬􏶻􏶿􏶷􏶴􏶲􏶬􏶯􏶮 􏶷􏶾􏷆 􏶶􏶮􏶾􏶷􏶴􏶰􏶱 􏶸􏶯􏶮􏶱 􏶻􏶮 􏶸􏶶􏶬􏶯􏶮􏶿􏶮􏶱􏶰 􏶱􏶮 􏶻􏶮􏶵􏶷􏶱􏶷􏶼􏶮􏶴􏶰􏶯􏶳􏶴􏶲􏶷􏶴􏶷 􏶲 􏶷􏶾􏶯􏶮􏶳􏶴􏶴􏶮 􏶱􏶮 􏶿􏶷􏶶􏶬􏶴􏶰, 􏷄􏶸􏶶􏶮􏶲􏶯􏶰􏶱􏶬􏶰􏶴􏶷 􏶬 􏶴􏶺􏶶􏶿􏶷􏶲􏶬я􏶴􏶮 (FLEGT) 􏶻􏶮 􏶸􏶰􏶶􏶬􏶷􏶼􏶮 2018 – 2022􏶿., 􏶵􏶷􏶹􏶴􏶷 􏶲􏶵􏶯ю􏷅􏶲􏶮 􏶼􏶰􏶹􏶱􏶷􏶳􏶴􏶬 􏶳􏶺􏶳 􏶳􏶶􏶷􏶵􏶷􏶲􏶰 (􏶭􏶰􏶯􏶰􏶲􏶬 􏶿􏶷􏶼􏶬􏶱􏶬), 􏶷􏶴􏶿􏶷􏶲􏶷􏶶􏶱􏶮 􏶳􏶴􏶶􏶮􏶱􏶮 (ЕК 􏶬/􏶬􏶯􏶬 􏶼􏶺􏶶􏶽􏶮􏶲􏶬􏶴􏶰 􏷅􏶯􏶰􏶱􏶵􏶬) 􏶬 􏶷􏷅􏶮􏶵􏶲􏶮􏶱􏶬 􏶶􏶰􏶻􏷄􏶯􏶴􏶮􏶴􏶬. 
The Commission developed a general Forest Law Enforcement, Governance and Trade (FLEGT) work plan for 2018-2022 that includes activities with deadlines (target years), a responsible party (EC and/or MS) and expected deliverables.
49) 􏶷􏶾я􏶳􏶱􏶰􏶱􏶬􏶰􏶴􏶷 􏶻􏶮 􏶯􏶬􏶸􏶳􏶮􏶴􏶮 􏶱􏶮 􏶷􏶼􏶬􏶴 􏶸􏶶􏶰􏶼􏶬 СД No 12/2015 􏶰 􏶱􏶬􏶳􏶵􏶷􏶴􏶷 􏶱􏶬􏶲􏶷 􏶱􏶮 􏶾ю􏶼􏶽􏶰􏶴􏶱􏶬􏶴􏶰 􏶶􏶮􏶻􏷇􏶷􏶼􏶬 􏶸􏶷 􏶲􏶶􏶰􏷀􏶰 􏶱􏶮 􏶸􏶶􏶷􏶿􏶶􏶮􏷀􏶱􏶬я 􏶸􏶰􏶶􏶬􏶷􏶼 2007 – 2013 􏶿. 
49), the explanation for the absence of audits before SR 12/2015 is low expenditure during the 2007-2013 programme period.
Р􏶮􏶻􏶯􏶬􏷅􏶱􏶬я􏶴 􏶳􏶶􏶷􏶵 􏶻􏶮 􏶬􏶻􏶸􏶺􏶯􏶱􏶰􏶱􏶬􏶰 􏶷􏶵􏶮􏶻􏶲􏶮 􏶲􏶯􏶬я􏶱􏶬􏶰 􏶲􏶺􏶶􏷇􏷄 􏷀􏶷􏶱􏶬􏶴􏶷􏶶􏶬􏶱􏶿􏶮 􏶬 􏶼􏶷􏶵􏶯􏶮􏶼􏶲􏶮􏶱􏶰􏶴􏶷 􏶸􏶷 􏶸􏶶􏶷􏶿􏶶􏶮􏷀􏶮􏶴􏶮 FLEGT (􏶲􏶽. 􏶸􏶶􏶰􏶸􏶷􏶶􏶺􏶵􏶮 5). 
The different timeframe has an impact on the monitoring and reporting on the FLEGT programme (see recommendation 5).
BG О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 C 340/103 
8.10.2019 EN Official Journal of the European Union C 340/103
СД З􏶮􏶿􏶯􏶮􏶲􏶬􏶰 􏶱􏶮 􏶼􏶷􏶵􏶯􏶮􏶼􏶮 „П􏶷􏶼􏶷􏶾􏶶я􏶲􏶮􏶱􏶰 􏶱􏶮 􏶳􏶬􏶿􏷄􏶶􏶱􏶷􏶳􏶴􏶴􏶮 􏶱􏶮 􏶰􏶱􏶰􏶶􏶿􏶬􏶹􏶱􏶬􏶴􏶰 􏶼􏶷􏶳􏶴􏶮􏶲􏶵􏶬 􏷅􏶶􏶰􏶻 􏶶􏶮􏶻􏶲􏶬􏶴􏶬􏶰 􏶱􏶮 􏶲􏶺􏶴􏶶􏶰􏷃􏶱􏶬я 􏶰􏶱􏶰􏶶􏶿􏶬􏶰􏶱 􏶸􏶮􏶻􏶮􏶶 — 􏶱􏶰􏶷􏶾􏷇􏶷􏶼􏶬􏷀􏶬 􏶳􏶮 􏶼􏶷􏶸􏶺􏶯􏶱􏶬􏶴􏶰􏶯􏶱􏶬 􏷄􏶳􏶬􏶯􏶬я“ „П􏶷􏶼􏶵􏶶􏶰􏶸􏶮 􏶷􏶴 К􏶷􏷀􏶬􏶳􏶬я􏶴􏶮 􏶻􏶮 􏶰􏶵􏶬􏶸􏶬􏶴􏶰 􏶻􏶮 􏶼􏶰􏶹􏶳􏶴􏶲􏶬􏶰 􏶻􏶮 􏷀􏶯􏶮􏶼􏶰􏶽􏶴􏶮 — 􏶬􏶻􏶲􏶺􏶶􏷃􏶰􏶱􏶷 􏶰 􏶸􏶶􏶰􏶱􏶮􏶳􏶷􏷅􏶲􏶮􏶱􏶰 􏶱􏶮 􏶫􏶬􏶱􏶮􏶱􏶳􏶬􏶶􏶮􏶱􏶰􏶴􏶷 􏶷􏶴 ЕСФ, 􏶱􏶷 􏶮􏶵􏶭􏶰􏶱􏶴􏶺􏶴 􏶲􏶺􏶶􏷇􏷄 􏶶􏶰􏶻􏷄􏶯􏶴􏶮􏶴􏶬􏶴􏶰 􏶰 􏶱􏶰􏶼􏶷􏶳􏶴􏶮􏶴􏶺􏷅􏶰􏶱“ No 4 12 13 14 15 2 3 4 6 Т􏶷􏷅􏶵􏶮 􏶷􏶴 СД Т􏶷􏷅􏶵􏶮 117, П􏶶􏶰􏶸􏶷􏶶􏶺􏶵􏶮 3 Т􏶷􏷅􏶵􏶮 123, П􏶶􏶰􏶸􏶷􏶶􏶺􏶵􏶮 7, 􏶾􏷄􏶵􏶲􏶮 􏶾) Т􏶷􏷅􏶵􏶮 123, П􏶶􏶰􏶸􏶷􏶶􏶺􏶵􏶮 7, 􏶾􏷄􏶵􏶲􏶮 􏶲) Т􏶷􏷅􏶵􏶮 125, П􏶶􏶰􏶸􏶷􏶶􏶺􏶵􏶮 8 Т􏶷􏷅􏶵􏶮 126, П􏶶􏶰􏶸􏶷􏶶􏶺􏶵􏶮 9 Т􏶷􏷅􏶵􏶮 84, П􏶶􏶰􏶸􏶷􏶶􏶺􏶵􏶮 2, 􏶾􏷄􏶵􏶲􏶮 􏶮) Т􏶷􏷅􏶵􏶮 84, П􏶶􏶰􏶸􏶷􏶶􏶺􏶵􏶮 2, 􏶾􏷄􏶵􏶲􏶮 􏶾) Т􏶷􏷅􏶵􏶮 84, П􏶶􏶰􏶸􏶷􏶶􏶺􏶵􏶮 2, 􏶾􏷄􏶵􏶲􏶮 􏶲) Т􏶷􏷅􏶵􏶮 86, П􏶶􏶰􏶸􏶷􏶶􏶺􏶵􏶮 3 О􏶵􏶷􏶱􏷅􏶮􏶴􏶰􏶯􏶱􏶮 􏶷􏶭􏶰􏶱􏶵􏶮 􏶱􏶮 ЕСП И􏶻􏶸􏶺􏶯􏶱􏶰􏶱􏶮 􏶲 􏶿􏶷􏶯я􏷀􏶮 􏶳􏶴􏶰􏶸􏶰􏶱 И􏶻􏶸􏶺􏶯􏶱􏶰􏶱􏶮 􏶲 􏶬􏶻􏶲􏶰􏶳􏶴􏶱􏶮 􏶳􏶴􏶰􏶸􏶰􏶱 И􏶻􏶸􏶺􏶯􏶱􏶰􏶱􏶮 􏶲 􏶿􏶷􏶯я􏷀􏶮 􏶳􏶴􏶰􏶸􏶰􏶱 И􏶻􏶸􏶺􏶯􏶱􏶰􏶱􏶮 􏶲 􏶿􏶷􏶯я􏷀􏶮 􏶳􏶴􏶰􏶸􏶰􏶱 И􏶻􏶸􏶺􏶯􏶱􏶰􏶱􏶮 􏶲 􏶬􏶻􏶲􏶰􏶳􏶴􏶱􏶮 􏶳􏶴􏶰􏶸􏶰􏶱 И􏶻􏶸􏶺􏶯􏶱􏶰􏶱􏶮 􏶲 􏶿􏶷􏶯я􏷀􏶮 􏶳􏶴􏶰􏶸􏶰􏶱 И􏶻􏶸􏶺􏶯􏶱􏶰􏶱􏶮 􏶲 􏶬􏶻􏶲􏶰􏶳􏶴􏶱􏶮 􏶳􏶴􏶰􏶸􏶰􏶱 И􏶻􏶸􏶺􏶯􏶱􏶰􏶱􏶮 􏶲 􏶬􏶻􏶲􏶰􏶳􏶴􏶱􏶮 􏶳􏶴􏶰􏶸􏶰􏶱 И􏶻􏶸􏶺􏶯􏶱􏶰􏶱􏶮 􏶲 􏶿􏶷􏶯я􏷀􏶮 􏶳􏶴􏶰􏶸􏶰􏶱 П􏶷􏶼􏶷􏶾􏶶􏶰􏶱􏶬я К􏶷􏷀􏶬􏶳􏶬я􏶴􏶮 􏶰 􏶸􏶷􏶳􏶴􏶬􏶿􏶱􏶮􏶯􏶮 􏶱􏶮􏶸􏶶􏶰􏶼􏶺􏶵 􏶸􏶶􏶬 􏶬􏶻􏶿􏶷􏶴􏶲я􏶱􏶰􏶴􏶷 􏶬 􏶸􏶶􏶬􏶯􏶮􏶿􏶮􏶱􏶰􏶴􏶷 􏶱􏶮 􏶸􏶶􏶮􏶲􏶱􏶮􏶴􏶮 􏶶􏶮􏷀􏶵􏶮. 
SR Report title Improving the security of energy supply by developing the internal energy market: more efforts needed Commission’s support of youth action teams redirection of ESF funding achieved, but insufficient focus on results No. 4 12 13 14 15 2 3 4 6 SR paragraph Par. 117 Rec 3 Par. 123 Rec 7(b) Par.
С􏶯􏶮􏶾􏶷􏶳􏶴􏶬 СД No 16/2015 И􏶻􏶸􏶺􏶯􏶱􏶰􏶱􏶬􏶰􏶴􏶷 􏶲􏶳􏶰 􏶷􏷆􏶰 􏶸􏶶􏶷􏶼􏶺􏶯􏶽􏶮􏶲􏶮. 
Weaknesses SR 16/2015 Implementation is still ongoing.
СД No 17/2015 C 340/104 BG О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 8.10.2019 􏶿. 
SR 17/2015 C 340/104 EN Official Journal of the European Union 8.10.2019
СД No 21/2015 8.10.2019 􏶿. 
SR 21/2015 8.10.2019 EN Official Journal of the European Union C 340/105
Р􏶮􏶾􏶷􏶴􏶱􏶮 􏶸􏶶􏶷􏶿􏶶􏶮􏷀􏶮 􏶱􏶮 􏶷􏶾􏷆􏶮􏶴􏶮 􏶳􏶴􏶶􏶮􏶴􏶰􏶿􏶬я 􏶻􏶮 􏶬􏶻􏶸􏶺􏶯􏶱􏶰􏶱􏶬􏶰 􏶻􏶮 􏶸􏶰􏶶􏶬􏶷􏶼􏶮 2019 – 2021 􏶿.). 
This task is expected to be finalised by the end of 2020 (see Common Implementation Strategy Work Programme 2019 – 2021).
СД No 23/2015 C 340/106 BG О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 8.10.2019 􏶿. 
SR 23/2015 C 340/106 EN Official Journal of the European Union 8.10.2019
BG О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 C 340/107 
8.10.2019 EN Official Journal of the European Union C 340/107
C 340/108 BG О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 8.10.2019 􏶿. 
C 340/108 EN Official Journal of the European Union 8.10.2019
П􏶶􏶰􏶸􏶷􏶶􏶺􏶵􏶮2: К􏶷􏷀􏶬􏶳􏶬я􏶴􏶮 􏶳􏶯􏶰􏶼􏶲􏶮 􏶲 􏶸􏶷-􏶿􏶷􏶯я􏷀􏶮 􏶳􏶴􏶰􏶸􏶰􏶱 􏶼􏶮 􏶸􏶶􏶰􏶭􏶬􏶻􏶬􏶶􏶮 􏶲􏶶􏶺􏶻􏶵􏶬􏶴􏶰 􏷀􏶰􏶽􏶼􏷄 􏶳􏶴􏶶􏶮􏶴􏶰􏶿􏶬я􏶴􏶮 „Е􏶲􏶶􏶷􏶸􏶮 2020“ (2010 – 2020 􏶿.), 􏷀􏶱􏶷􏶿􏶷􏶿􏶷􏶼􏶬􏷃􏶱􏶮􏶴􏶮 􏶫􏶬􏶱􏶮􏶱􏶳􏶷􏶲􏶮 􏶶􏶮􏷀􏶵􏶮 (2014 – 2020 􏶿.), 􏶸􏶶􏶬􏶷􏶶􏶬􏶴􏶰􏶴􏶬􏶴􏶰 􏶱􏶮 К􏶷􏷀􏶬􏶳􏶬я􏶴􏶮 (2015 – 2019 􏶿.) 􏶱􏶮􏶸􏶶􏶬􏷀􏶰􏶶 􏷅􏶶􏶰􏶻 􏶸􏶶􏶷􏶭􏶰􏶳􏶮 􏶱􏶮 􏶳􏶴􏶶􏶮􏶴􏶰􏶿􏶬􏷅􏶰􏶳􏶵􏶷 􏶸􏶯􏶮􏶱􏶬􏶶􏶮􏶱􏶰 􏶬 􏶼􏶷􏶵􏶯􏶮􏶼􏶲􏶮􏶱􏶰 (2016 – 2020 􏶿.). 
Recommendation 2: The Commission should further clarify the links between the Europe 2020 strategy (2010-2020), the multi-annual financial framework (2014-2020), the Commission priorities (2015-2019) through, for instance, the strategic planning and reporting process (2016-2020).This would strengthen monitoring and reporting arrangements and enable the Commission to report effectively on the contribution of the EU budget towards Europe 2020 objectives.
8.10.2019 􏶿. 
C 340/112 Official Journal of the European Union 8.10.2019 EN Introduction 4.1.
К􏶶􏶮􏶴􏶵􏶷 􏶷􏶸􏶬􏶳􏶮􏶱􏶬􏶰 􏶱􏶮 􏶸􏶶􏶬􏷇􏶷􏶼􏶬􏶴􏶰 4.2. 
Brief description of revenue 4.2.
В􏶱􏶷􏶳􏶵􏶮􏶴􏶮 􏶱􏶮 􏶲􏶳я􏶵􏶮 􏶼􏶺􏶶􏶽􏶮􏶲􏶮 􏷅􏶯􏶰􏶱􏶵􏶮 􏶰 􏶸􏶶􏶷􏶸􏶷􏶶􏶭􏶬􏶷􏶱􏶮􏶯􏶱􏶮 􏶱􏶮 􏶱􏶰􏶹􏶱􏶬я БНД (1). 
Each Member State contributes proportionally based on its GNI (1).
О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 C 340/113 Т􏶶􏶮􏶼􏶬􏶭􏶬􏶷􏶱􏶱􏶬􏶴􏶰 􏶳􏶷􏶾􏶳􏶴􏶲􏶰􏶱􏶬 􏶶􏶰􏶳􏷄􏶶􏶳􏶬 (ТСР) 􏶷􏶳􏶬􏶿􏷄􏶶я􏶲􏶮􏶴 13 % 􏶷􏶴 􏶸􏶶􏶬􏷇􏶷􏶼􏶬􏶴􏶰 􏶱􏶮 ЕС. 
8.10.2019 Official Journal of the European Union C 340/113 EN (b) Traditional own resources (TOR) provide 13 % of the EU’s revenue.
О􏶾􏷇􏶲􏶮􏶴 􏶬 􏶸􏶷􏶼􏷇􏶷􏶼 􏶱􏶮 􏶷􏶼􏶬􏶴􏶮 4.4. 
Audit scope and approach 4.4.
Р􏶰􏶼􏶷􏶲􏶱􏶷􏶳􏶴 􏶱􏶮 􏶷􏶸􏶰􏶶􏶮􏶭􏶬􏶬􏶴􏶰 4.5. 
Regularity of transactions 4.5.
К􏶮􏶵􏶴􏶷 􏶰 􏶸􏶷􏶳􏶷􏷅􏶰􏶱􏶷 􏶲 􏶴􏶷􏷅􏶵􏶮 4.4, С􏷀􏶰􏶴􏶱􏶮􏶴􏶮 􏶸􏶮􏶯􏶮􏶴􏶮 􏶸􏶷􏶼􏶾􏶶􏶮 􏶬 􏶸􏶶􏶷􏶲􏶰􏶶􏶬 􏶱я􏶵􏶷􏶯􏶵􏶷 􏶳􏶬􏶳􏶴􏶰􏷀􏶬. И􏶻􏶯􏶷􏶽􏶰􏶱􏶬􏶴􏶰 􏶸􏶷-􏶼􏶷􏶯􏷄 􏶵􏶷􏶱􏶳􏶴􏶮􏶴􏶮􏶭􏶬􏶬 􏶬 􏶷􏶭􏶰􏶱􏶵􏶬 􏶱􏶰 􏶳􏶮 􏶲 􏶸􏶶􏶷􏶴􏶬􏶲􏶷􏶶􏶰􏷅􏶬􏶰 􏶳 􏶬􏶻􏶶􏶮􏶻􏶰􏶱􏶷􏶴􏶷 􏶷􏶴 С􏷀􏶰􏶴􏶱􏶮􏶴􏶮 􏶸􏶮􏶯􏶮􏶴􏶮 􏶭я􏶯􏶷􏶳􏶴􏶱􏶷 􏶳􏶴􏶮􏶱􏶷􏶲􏶬􏷆􏶰 􏶷􏶴􏶱􏶷􏶳􏶱􏶷 􏶶􏶰􏶼􏶷􏶲􏶱􏶷􏶳􏶴􏶴􏶮 􏶱􏶮 􏶸􏶶􏶬􏷇􏶷􏶼􏶬􏶴􏶰 􏶱􏶮 ЕС (􏶲􏶽. 􏶿􏶯􏶮􏶲􏶮 1). 
Examination of elements of internal control systems and annual activity reports 4.6. As explained in paragraph 4.4, we selected and examined a number of systems. The observations which follow do not affect our overall opinion on the regularity of EU revenue (see chapter 1).
(2) З􏶮 Г􏶰􏶶􏷀􏶮􏶱􏶬я, Н􏶬􏶼􏶰􏶶􏶯􏶮􏶱􏶼􏶬я, Ш􏶲􏶰􏶭􏶬я 􏶳􏶰 􏶸􏶶􏶬􏶯􏶮􏶿􏶮 􏶱􏶮􏷀􏶮􏶯􏶰􏶱􏶬􏶰 􏶷􏶴 0,15 % 􏶱􏶮 􏶬􏶻􏶬􏶳􏶵􏷄􏶰􏷀􏶮􏶴􏶮 􏶳􏶴􏶮􏶲􏶵􏶮 􏶻􏶮 ДДС, 􏶮 􏶻􏶮 􏶼􏶶􏷄􏶿􏶬􏶴􏶰 􏶼􏶺􏶶􏶽􏶮􏶲􏶬 􏷅􏶯􏶰􏶱􏶵􏶬 􏶬􏶻􏶬􏶳􏶵􏷄􏶰􏷀􏶮􏶴􏶮 􏶳􏶴􏶮􏶲􏶵􏶮 􏶰 0,3 %. 
(2) A reduced VAT call rate of 0,15 % applies to Germany, the Netherlands, and Sweden, while the call rate for the other Member States is 0,3 %.
(8) В􏶽. 􏶴􏶷􏷅􏶵􏶮 12 􏶷􏶴 􏶸􏶶􏶬􏶯􏶷􏶽􏶰􏶱􏶬􏶰 1.1. 
(8) See paragraph 12 in Annex 1.1.
4.8. 
4.8.
В И􏶳􏶸􏶮􏶱􏶬я 􏶷􏶾􏶮􏷅􏶰 С􏷀􏶰􏶴􏶱􏶮􏶴􏶮 􏶸􏶮􏶯􏶮􏶴􏶮 􏷄􏶳􏶴􏶮􏶱􏶷􏶲􏶬 􏶱􏶮􏶯􏶬􏷅􏶬􏶰􏶴􏶷 􏶱􏶮 􏶳􏶯􏶮􏶾􏶷􏶳􏶴􏶬 􏶲 􏶳􏶬􏶳􏶴􏶰􏷀􏶬􏶴􏶰 􏶻􏶮 􏶵􏶷􏶱􏶴􏶶􏶷􏶯 􏶸􏶶􏶬 􏶳􏶺􏶳􏶴􏶮􏶲я􏶱􏶰􏶴􏶷 􏶱􏶮 􏶴􏶰􏶻􏶬 􏶷􏶴􏷅􏶰􏶴􏶬 (􏶲􏶽. 􏶵􏶮􏶶􏶰 4.2). 
However, in Spain, we found weaknesses in the control systems for compiling these statements (see Box 4.2).
Т􏶰 􏶳􏶰 􏶷􏶴􏶱􏶮􏶳я􏶴 􏶸􏶶􏶰􏶼􏶬􏷀􏶱􏶷 􏶼􏶷 􏶻􏶮􏶾􏶮􏶲я􏶱􏶬я 􏶸􏶶􏶬 􏶸􏶶􏶬􏶱􏷄􏶼􏶬􏶴􏶰􏶯􏶱􏶷􏶴􏶷 􏶳􏶺􏶾􏶬􏶶􏶮􏶱􏶰 􏶱􏶮 􏷀􏶬􏶴􏶱􏶬􏷅􏶰􏶳􏶵􏶬 􏶻􏶮􏶼􏶺􏶯􏶽􏶰􏶱􏶬я 􏶬 􏶵􏶺􏶳􏶱􏶷􏶴􏶷 􏶲􏶸􏶬􏶳􏶲􏶮􏶱􏶰 􏶬􏶯􏶬 􏶷􏶴􏶸􏶬􏶳􏶲􏶮􏶱􏶰 􏶱􏶮 􏶼􏶺􏶯􏶽􏶬􏷀􏶬 􏶳􏷄􏷀􏶬 􏶲 􏶳􏷅􏶰􏶴􏶷􏶲􏶷􏶼􏶱􏶮􏶴􏶮 􏶳􏶬􏶳􏶴􏶰􏷀􏶮 (9). 
These mainly concerned delays in enforcing recovery of customs debts and the late recording or writing off of debts in the accounting system (9).
П􏶷􏶼􏶷􏶾􏶱􏶬 􏶳􏶯􏶮􏶾􏶷􏶳􏶴􏶬 􏶾я􏷇􏶮 􏷄􏶳􏶴􏶮􏶱􏶷􏶲􏶰􏶱􏶬 􏶷􏶴 С􏷀􏶰􏶴􏶱􏶮􏶴􏶮 􏶸􏶮􏶯􏶮􏶴􏶮 􏶬 􏶲 􏶼􏶶􏷄􏶿􏶬 􏶼􏶺􏶶􏶽􏶮􏶲􏶬 􏷅􏶯􏶰􏶱􏶵􏶬 􏶸􏶶􏶰􏶻 􏶸􏶶􏶰􏶼􏷇􏶷􏶼􏶱􏶬􏶴􏶰 􏶿􏶷􏶼􏶬􏶱􏶬 (10). 
We found similar weaknesses in other Member States in previous years (10).
С􏷀􏶰􏶴􏶱􏶮􏶴􏶮 􏶸􏶮􏶯􏶮􏶴􏶮 􏶲􏶰􏷅􏶰 􏶰 􏶷􏶴􏶸􏶶􏶮􏶲я􏶯􏶮 􏶸􏶶􏶰􏶸􏶷􏶶􏶺􏶵􏶬 (11) 􏶸􏶷 􏶷􏶴􏶱􏶷􏷃􏶰􏶱􏶬􏶰 􏶱􏶮 􏶳􏷀􏶰􏶴􏶵􏶬 Б, 􏶱􏶷 􏶴􏶰 􏶲􏶳􏶰 􏶷􏷆􏶰 􏶱􏶰 􏶳􏶮 􏶬􏶻􏶸􏶺􏶯􏶱􏶰􏶱􏶬 􏶬􏶻􏶭я􏶯􏶷. 
We have previously made recommendations (11) regarding the B accounts, but these have not yet been fully implemented.
(9) С􏷀􏶰􏶴􏶱􏶮􏶴􏶮 􏶸􏶮􏶯􏶮􏶴􏶮 􏶱􏶰 􏷄􏶳􏶴􏶮􏶱􏶷􏶲􏶬 􏶳􏶺􏷆􏶰􏶳􏶴􏶲􏶰􏶱􏶷 􏶷􏶴􏶶􏶮􏶽􏶰􏶱􏶬􏶰 􏶲􏶺􏶶􏷇􏷄 􏶳􏷄􏷀􏶬􏶴􏶰, 􏶸􏶷􏶼􏶯􏶰􏶽􏶮􏷆􏶬 􏶱􏶮 􏶳􏶺􏶾􏶬􏶶􏶮􏶱􏶰 􏶷􏶴 􏶼􏶺􏶶􏶽􏶮􏶲􏶬􏶴􏶰 􏷅􏶯􏶰􏶱􏶵􏶬, 􏶵􏶷􏶬􏶴􏶷 􏶳􏶮 􏶼􏶷􏶵􏶯􏶮􏶼􏶲􏶮􏶱􏶬 􏶲 􏶵􏶷􏶱􏶳􏶷􏶯􏶬􏶼􏶬􏶶􏶮􏶱􏶬􏶴􏶰 􏶷􏶴􏷅􏶰􏶴􏶬 􏶱􏶮 ЕС. (10) В􏶽.􏶴􏶷􏷅􏶵􏶮4.15􏶷􏶴Г􏶷􏶼􏶬􏷃􏶱􏶬я􏶼􏶷􏶵􏶯􏶮􏶼􏶱􏶮ЕСП􏶻􏶮2017􏶿.,􏶴􏶷􏷅􏶵􏶮4.15􏶷􏶴Г􏶷􏶼􏶬􏷃􏶱􏶬я􏶼􏶷􏶵􏶯􏶮􏶼􏶱􏶮ЕСП􏶻􏶮2016􏶿.,􏶴􏶷􏷅􏶵􏶮4.18􏶷􏶴Г􏶷􏶼􏶬􏷃􏶱􏶬я􏶼􏶷􏶵􏶯􏶮􏶼􏶱􏶮ЕСП􏶻􏶮 2015 􏶿., 􏶴􏶷􏷅􏶵􏶮 4.22 􏶷􏶴 Г􏶷􏶼􏶬􏷃􏶱􏶬я 􏶼􏶷􏶵􏶯􏶮􏶼 􏶱􏶮 ЕСП 􏶻􏶮 2014 􏶿., 􏶬 􏶴􏶷􏷅􏶵􏶬 2.16 􏶷􏶴 Г􏶷􏶼􏶬􏷃􏶱􏶬я 􏶼􏶷􏶵􏶯􏶮􏶼 􏶱􏶮 ЕСП 􏶻􏶮 2013 􏶿., 􏶬 􏶴􏶷􏷅􏶵􏶬 2.32 􏶬 2.33 􏶷􏶴 Г􏶷􏶼􏶬􏷃􏶱􏶬я 􏶼􏶷􏶵􏶯􏶮􏶼 􏶱􏶮 ЕСП 􏶻􏶮 2012 􏶿. (11) В􏶽.􏶸􏶶􏶬􏶯􏶷􏶽􏶰􏶱􏶬􏶰4.3,􏶸􏶶􏶰􏶸􏶷􏶶􏶺􏶵􏶬No2􏶬No3. 
(9) We did not detect a material impact on the amounts recoverable from Member States reported in the EU consolidated accounts. (10) See paragraph4.15 of our 2017 annual report, paragraph4.15 of our 2016 annual report, paragraph4.18 of our 2015 annual report, paragraph 4.22 of our 2014 annual report, paragraph 2.16 of our 2013 annual report, and paragraphs 2.32 and 2.33 of our 2012 annual report. (11) SeeAnnex4.3recommendationsNo2andNo3.
(12) Р􏶰􏶿􏶯􏶮􏷀􏶰􏶱􏶴 (ЕС, Е􏶲􏶶􏶮􏶴􏶷􏷀) No 609/2014 􏶱􏶮 С􏶺􏶲􏶰􏶴􏶮 􏶷􏶴 26 􏷀􏶮􏶹 2014 􏶿. 􏶷􏶴􏶱􏶷􏶳􏶱􏶷 􏷀􏶰􏶴􏶷􏶼􏶬􏶴􏶰 􏶬 􏶸􏶶􏶷􏶭􏶰􏶼􏷄􏶶􏶮􏶴􏶮 􏶻􏶮 􏶸􏶶􏶰􏶼􏶷􏶳􏶴􏶮􏶲я􏶱􏶰 􏶱􏶮 􏶴􏶶􏶮􏶼􏶬􏶭􏶬􏶷􏶱􏶱􏶬􏶴􏶰 􏶳􏶷􏶾􏶳􏶴􏶲􏶰􏶱􏶬 􏶶􏶰􏶳􏷄􏶶􏶳􏶬, 􏶳􏶷􏶾􏶳􏶴􏶲􏶰􏶱􏶬􏶴􏶰 􏶶􏶰􏶳􏷄􏶶􏶳􏶬 􏶱􏶮 􏶾􏶮􏶻􏶮 ДДС 􏶬 􏶱􏶮 􏶾􏶮􏶻􏶮 БНД, 􏶬 􏶷􏶴􏶱􏶷􏶳􏶱􏶷 􏷀􏶰􏶶􏶵􏶬􏶴􏶰 􏶻􏶮 􏷄􏶼􏶷􏶲􏶯􏶰􏶴􏶲􏶷􏶶я􏶲􏶮􏶱􏶰 􏶱􏶮 􏶸􏶷􏶴􏶶􏶰􏶾􏶱􏶷􏶳􏶴􏶬􏶴􏶰 􏶷􏶴 􏶸􏶮􏶶􏶬􏷅􏶱􏶬 􏶳􏶶􏶰􏶼􏶳􏶴􏶲􏶮 (ОВ L 168, 7.6.2014 􏶿., 􏶳􏶴􏶶. 
(12) Council Regulation (EU, Euratom) No 609/2014 of 26 May 2014 on the methods and procedure for making available the traditional, VAT and GNI-based own resources and on the measures to meet cash requirements (OJ L 168, 7.6.2014, p.
39), 􏶬 Р􏶰􏶿􏶯􏶮􏷀􏶰􏶱􏶴 (ЕС, Е􏶲􏶶􏶮􏶴􏶷􏷀) No 608/2014 􏶱􏶮 С􏶺􏶲􏶰􏶴􏶮 􏶷􏶴 26 􏷀􏶮􏶹 2014 􏶿􏶷􏶼􏶬􏶱􏶮 􏶻􏶮 􏶷􏶸􏶶􏶰􏶼􏶰􏶯я􏶱􏶰 􏶱􏶮 􏷀􏶰􏶶􏶵􏶬 􏶻􏶮 􏶸􏶶􏶬􏶯􏶮􏶿􏶮􏶱􏶰 􏶱􏶮 􏶳􏶬􏶳􏶴􏶰􏷀􏶮􏶴􏶮 􏶱􏶮 􏶳􏶷􏶾􏶳􏶴􏶲􏶰􏶱􏶬􏶴􏶰 􏶶􏶰􏶳􏷄􏶶􏶳􏶬 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 (ОВ L 168, 7.6.2014 􏶿., 􏶳􏶴􏶶. 
39) and Council Regulation (EU, Euratom) No 608/2014 of 26 May 2014 laying down implementing measures for the system of own resources of the European Union (OJ L 168, 7.6.2014, p.
29). 
29).
8.10.2019 􏶿. О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 C 340/115 BG 4.15. 
8.10.2019 Official Journal of the European Union C 340/115 EN 4.15.
К􏶮􏶴􏶷 􏶭я􏶯􏶷 􏶾􏶶􏶷я􏶴 􏶱􏶮 􏶶􏶰􏶻􏶰􏶶􏶲􏶬􏶴􏶰 􏶸􏶷 БНД (13) 􏶬 􏶸􏶷 ДДС 􏶷􏶳􏶴􏶮􏶲􏶮 􏶸􏶷􏶼􏶷􏶾􏶰􏶱 􏶱􏶮 􏶸􏶶􏶰􏶼􏷇􏶷􏶼􏶱􏶮􏶴􏶮 􏶿􏶷􏶼􏶬􏶱􏶮, 􏶮 􏶾􏶶􏶷я􏶴 􏶱􏶮 􏶷􏶴􏶲􏶷􏶶􏶰􏶱􏶬􏶴􏶰 􏶲􏶺􏶸􏶶􏶷􏶳􏶬 􏶸􏶷 ТСР 􏶳􏶰 􏶰 􏷄􏶲􏶰􏶯􏶬􏷅􏶬􏶯 􏶳 14 %. 
Overall, the numbers of GNI (13) and VAT reservations remained similar to the previous year, while the number of TOR open points increased by 14 %.
В 􏶶􏶮􏷀􏶵􏶬􏶴􏶰 􏶱􏶮 􏶴􏶰􏶻􏶬 􏶲􏶰􏶶􏶬􏶫􏶬􏶵􏶮􏶭􏶬􏶬 􏶳􏶰 􏶸􏶶􏶷􏶲􏶰􏶶я􏶲􏶮 􏶼􏶮􏶯􏶬 􏶸􏶶􏶷􏶭􏶰􏶼􏷄􏶶􏶬􏶴􏶰 􏶻􏶮 􏶳􏶺􏶳􏶴􏶮􏶲я􏶱􏶰 􏶱􏶮 􏶼􏶮􏶱􏶱􏶬, 􏶬􏶻􏶸􏶷􏶯􏶻􏶲􏶮􏶱􏶬 􏶷􏶴 􏶼􏶺􏶶􏶽􏶮􏶲􏶬􏶴􏶰 􏷅􏶯􏶰􏶱􏶵􏶬 􏶻􏶮 􏶱􏶮􏶭􏶬􏶷􏶱􏶮􏶯􏶱􏶬􏶴􏶰 􏶬􏷀 􏶳􏷀􏶰􏶴􏶵􏶬, 􏶳􏶮 􏶲 􏶳􏶺􏶷􏶴􏶲􏶰􏶴􏶳􏶴􏶲􏶬􏶰 􏶳 ESA 2010 (14), 􏶵􏶮􏶵􏶴􏶷 􏶬 􏶼􏶮􏶯􏶬 􏶼􏶮􏶱􏶱􏶬􏶴􏶰 􏶻􏶮 БНД 􏶳􏶮 􏶱􏶮􏶼􏶰􏶽􏶼􏶱􏶬, 􏶬􏶻􏷅􏶰􏶶􏶸􏶮-􏶴􏶰􏶯􏶱􏶬 􏶬 􏶳􏶶􏶮􏶲􏶱􏶬􏷀􏶬 (15). 
These verifications examine whether the compilation procedures Member States use for their national accounts comply with ESA 2010 (14), and whether GNI data is comparable, reliable and exhaustive (15).
С􏷀􏶰􏶴􏶱􏶮􏶴􏶮 􏶸􏶮􏶯􏶮􏶴􏶮 􏶸􏶷􏶳􏶷􏷅􏶬, 􏷅􏶰 К􏶷􏷀􏶬􏶳􏶬я􏶴􏶮 􏶴􏶶я􏶾􏶲􏶮 􏶼􏶮 􏶬􏶻􏶲􏶺􏶶􏷃􏶬 􏶼􏶷􏶸􏶺􏶯􏶱􏶬􏶴􏶰􏶯􏶱􏶮 􏶶􏶮􏶾􏶷􏶴􏶮, 􏶻􏶮 􏶼􏶮 􏶷􏶭􏶰􏶱􏶬 􏶸􏶷􏶴􏶰􏶱􏶭􏶬􏶮􏶯􏶱􏶷􏶴􏶷 􏶲􏶺􏶻􏶼􏶰􏶹􏶳􏶴􏶲􏶬􏶰 􏶱􏶮 􏶿􏶯􏶷􏶾􏶮􏶯􏶬􏶻􏶮􏶭􏶬я􏶴􏶮 􏶲􏶺􏶶􏷇􏷄 􏶼􏶮􏶱􏶱􏶬􏶴􏶰 􏶻􏶮 БНД (16). 
In our 2016 annual report, we reported that the Commission would need to carry out additional work to assess the potential impact of globalisation on GNI data (16).
4.20. 
4.20.
З􏶮 􏶷􏶾􏷆􏶬􏶴􏶰 􏶶􏶰􏶻􏶰􏶶􏶲􏶬 􏶲􏶽. 􏶴􏶷􏷅􏶵􏶮 4.18. 
For general reservations, see paragraph 4.18.
(14) ESA 2010 (Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶮 􏶳􏶬􏶳􏶴􏶰􏷀􏶮 􏶷􏶴 􏶱􏶮􏶭􏶬􏶷􏶱􏶮􏶯􏶱􏶬 􏶬 􏶶􏶰􏶿􏶬􏶷􏶱􏶮􏶯􏶱􏶬 􏶳􏷀􏶰􏶴􏶵􏶬) 􏶰 􏷀􏶰􏶽􏶼􏷄􏶱􏶮􏶶􏶷􏶼􏶱􏶷 􏶳􏶺􏶲􏷀􏶰􏶳􏶴􏶬􏷀􏶮􏶴􏶮 􏶶􏶮􏷀􏶵􏶮 􏶻􏶮 􏶳􏷅􏶰􏶴􏶷􏶲􏶷􏶼􏶱􏶮 􏶷􏶴􏷅􏶰􏶴􏶱􏶷􏶳􏶴 􏶱􏶮 ЕС. 
(14) ESA (European system of national and regional accounts) 2010 is the EU’s internationally compatible accounting framework.
Р􏶰􏶿􏶯􏶮􏷀􏶰􏶱􏶴 (ЕС) No 549/2013 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶸􏶮􏶶􏶯􏶮􏷀􏶰􏶱􏶴 􏶬 􏶱􏶮 С􏶺􏶲􏶰􏶴􏶮 􏶷􏶴 21 􏷀􏶮􏶹 2013 􏶿. 􏶷􏶴􏶱􏶷􏶳􏶱􏶷 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶮􏶴􏶮 􏶳􏶬􏶳􏶴􏶰􏷀􏶮 􏶷􏶴 􏶱􏶮􏶭􏶬􏶷􏶱􏶮􏶯􏶱􏶬 􏶬 􏶶􏶰􏶿􏶬􏶷􏶱􏶮􏶯􏶱􏶬 􏶳􏷀􏶰􏶴􏶵􏶬 􏶲 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 (ОВ L 174, 26.6.2013 􏶿., 􏶳􏶴􏶶. 
See Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union (OJ L 174, 26.6.2013, p.
(15) В􏶽.􏷅􏶯􏶰􏶱5􏶷􏶴Р􏶰􏶿􏶯􏶮􏷀􏶰􏶱􏶴(ЕО,Е􏶲􏶶􏶮􏶴􏶷􏷀)No1287/2003􏶱􏶮С􏶺􏶲􏶰􏶴􏶮􏶷􏶴15ю􏶯􏶬2003􏶿.􏶻􏶮􏷇􏶮􏶶􏷀􏶷􏶱􏶬􏶻􏶬􏶶􏶮􏶱􏶰􏶱􏶮􏶾􏶶􏷄􏶴􏶱􏶬я􏶱􏶮􏶭􏶬􏶷􏶱􏶮􏶯􏶰􏶱􏶼􏶷􏷇􏶷􏶼􏶸􏶷􏶸􏶮􏶻􏶮􏶶􏶱􏶬􏶭􏶰􏶱􏶬 (Р􏶰􏶿􏶯􏶮􏷀􏶰􏶱􏶴 􏶻􏶮 БНД) (ОВ L 181, 19.7.2003 􏶿., 􏶳􏶴􏶶. 
(15) SeeArticle5ofCouncilRegulation(EC,Euratom)No1287/2003of15July2003ontheharmonisationofgrossnationalincomeatmarketprices (GNI Regulation) (OJ L 181, 19.7.2003, p.
Т􏶷􏶹 􏶰 􏶻􏶮􏷀􏶰􏶱􏶰􏶱 􏶷􏶴 Р􏶰􏶿􏶯􏶮􏷀􏶰􏶱􏶴 (ЕС) 2019/516 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶸􏶮􏶶􏶯􏶮􏷀􏶰􏶱􏶴 􏶬 􏶱􏶮 С􏶺􏶲􏶰􏶴􏶮 􏶷􏶴 19 􏷀􏶮􏶶􏶴 2019 􏶿. 􏶷􏶴􏶱􏶷􏶳􏶱􏶷 􏷇􏶮􏶶􏷀􏶷􏶱􏶬􏶻􏶬􏶶􏶮􏶱􏶰􏶴􏶷 􏶱􏶮 􏶾􏶶􏷄􏶴􏶱􏶬я 􏶱􏶮􏶭􏶬􏶷􏶱􏶮􏶯􏶰􏶱 􏶼􏶷􏷇􏶷􏶼 􏶸􏶷 􏶸􏶮􏶻􏶮􏶶􏶱􏶬 􏶭􏶰􏶱􏶬 􏶬 􏶻􏶮 􏶷􏶴􏷀я􏶱􏶮 􏶱􏶮 Д􏶬􏶶􏶰􏶵􏶴􏶬􏶲􏶮 89/130/ЕИО, Е􏶲􏶶􏶮􏶴􏶷􏷀 􏶱􏶮 С􏶺􏶲􏶰􏶴􏶮 􏶬 Р􏶰􏶿􏶯􏶮􏷀􏶰􏶱􏶴 (ЕО, Е􏶲􏶶􏶮􏶴􏶷􏷀) No 1287/2003 􏶱􏶮 С􏶺􏶲􏶰􏶴􏶮 (Р􏶰􏶿􏶯􏶮􏷀􏶰􏶱􏶴 􏶻􏶮 БНД) (ОВ L 91, 29.3.2019 􏶿. 􏶳􏶴􏶶. 
This was replaced by Regulation (EU) 2019/516 of the European Parliament and of the Council of 19 March 2019 on the harmonisation of gross national income at market prices and repealing Council Directive 89/130/EEC, Euratom and Council Regulation (EC, Euratom) No 1287/2003 (GNI Regulation) (OJ L 91, 29.3.2019, p.
19), 􏶲􏶽. 􏶸􏶷-􏶳􏶸􏶰􏶭􏶬􏶮􏶯􏶱􏶷 􏷅􏶯. 
19), see in particular Article 5(2).
(16) В􏶽.􏶴􏶷􏷅􏶵􏶬4.10—4.13􏶬4.23􏶷􏶴Г􏶷􏶼􏶬􏷃􏶱􏶬я􏶼􏶷􏶵􏶯􏶮􏶼􏶱􏶮ЕСП􏶻􏶮2019􏶿. 
(16) See paragraphs 4.10 to 4.13, and 4.23 of our 2016 annual report.
З􏶮􏶵􏶯ю􏷅􏶰􏶱􏶬􏶰 􏶬 􏶸􏶶􏶰􏶸􏶷􏶶􏶺􏶵􏶬 З􏶮􏶵􏶯ю􏷅􏶰􏶱􏶬􏶰 4.23. 
Conclusion and recommendations Conclusion 4.23.
П􏶶􏶰􏶸􏶷􏶶􏶺􏶵􏶬 4.24. 
Recommendations 4.24.
4.25. 
4.25.
(17) В􏶽.􏶴􏶷􏷅􏶵􏶮4.17􏶷􏶴Г􏶷􏶼􏶬􏷃􏶱􏶬я􏶼􏶷􏶵􏶯􏶮􏶼􏶱􏶮ЕСП􏶻􏶮2017􏶿. 
Timeframe: by the end of 2020 (17) See paragraph 4.17 of our 2017 annual report.
(19) И􏶳􏶵􏶷􏶲􏶰􏶴􏶰 􏶳􏶶􏶰􏷆􏷄 О􏶾􏶰􏶼􏶬􏶱􏶰􏶱􏶷􏶴􏶷 􏶵􏶶􏶮􏶯􏶳􏶴􏶲􏶷 􏶲􏶺􏶻􏶯􏶬􏶻􏶮􏶴 􏶷􏶾􏷆􏶷 􏶱􏶮 3,5 􏷀􏶯􏶶􏶼. 􏶰􏶲􏶶􏶷, 􏶲􏶵􏶯ю􏷅􏶬􏶴􏶰􏶯􏶱􏶷 􏶴􏶷􏶲􏶮 􏶼􏶰􏶯􏶷 􏶻􏶮 􏶱􏶮􏶶􏷄􏷃􏶰􏶱􏶬􏶰. Т􏶷􏶲􏶮 􏶰 􏶻􏶮􏶸􏶬􏶳􏶮􏶱􏶷 􏶲 􏶵􏶷􏶱􏶳􏶷􏶯􏶬􏶼􏶬􏶶􏶮􏶱􏶬􏶴􏶰 􏶷􏶴􏷅􏶰􏶴􏶬 􏶱􏶮 ЕС 􏶻􏶮 2018 􏶿. 􏶵􏶮􏶴􏶷 􏷅􏶮􏶳􏶴 􏶷􏶴 􏶼􏶺􏶯􏶽􏶬􏷀􏶮􏶴􏶮 􏶳􏷄􏷀􏶮 􏶷􏶴 􏶼􏶺􏶶􏶽􏶮􏶲􏶬􏶴􏶰 􏷅􏶯􏶰􏶱􏶵􏶬. 
(19) Claims against the UK amount to a total of 3,5 billion euros, including this infringement case. This is recorded in the 2018 EU consolidated accounts as part of the amount recoverable from Member States.
О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 C 340/117 ПРИЛОЖЕНИЕ 4.1 РЕЗУЛТАТИ ОТ ТЕСТОВЕТЕ НА ОПЕРАЦИИТЕ, СВЪРЗАНИ С ПРИХОДИТЕ РАЗМЕР И СТРУКТУРА НА ИЗВАДКАТА О􏶾􏷆 􏶾􏶶􏶷􏶹 􏶷􏶸􏶰􏶶􏶮􏶭􏶬􏶬: ОЦЕНКА НА ОТРАЖЕНИЕТО НА КОЛИЧЕСТВЕНО ИЗМЕРИМИТЕ ГРЕШКИ И􏶻􏷅􏶬􏶳􏶯􏶰􏶱 􏶸􏶶􏶷􏶭􏶰􏶱􏶴 􏶿􏶶􏶰􏷃􏶵􏶬 BG 2018 􏶿. 2017 􏶿. 
8.10.2019 Official Journal of the European Union C 340/117 ANNEX 4.1 RESULTS OF TRANSACTION TESTING FOR REVENUE SIZE AND STRUCTURE OF THE SAMPLE Total transactions: ESTIMATED IMPACT OF QUANTIFIABLE ERRORS Estimated level of error EN 2018 2017 55 55 Free from material error Free from material error EN C 340/118 Official Journal of the European Union 8.10.2019 ANNEX 4.2 NUMBERS OF OUTSTANDING GNI RESERVATIONS, VAT RESERVATIONS AND TOR OPEN POINTS BY MEMBER STATE AT 31.12.2018 Source: European Court of Auditors (1).
(1) С􏶴􏶷􏶹􏶱􏶷􏶳􏶴􏶬􏶴􏶰􏶻􏶮􏶶􏶰􏶻􏶰􏶶􏶲􏶬􏶴􏶰􏶲􏶺􏶲􏶲􏶶􏶺􏶻􏶵􏶮􏶳БНД􏶲􏶵􏶯ю􏷅􏶲􏶮􏶴􏶳􏶮􏷀􏶷􏶶􏶰􏶻􏶰􏶶􏶲􏶬􏶴􏶰􏶻􏶮􏶳􏶸􏶰􏶭􏶬􏶫􏶬􏷅􏶱􏶬􏶷􏶸􏶰􏶶􏶮􏶭􏶬􏶬(􏶷􏶾􏷇􏶲􏶮􏷆􏶮􏷆􏶬􏶳􏶺􏶳􏶴􏶮􏶲я􏶱􏶰􏶴􏶷􏶱􏶮􏶳􏶸􏶰􏶭􏶬􏶫􏶬􏷅􏶱􏶬􏶵􏶷􏷀􏶸􏶷􏶱􏶰􏶱􏶴􏶬 􏶱􏶮 􏶱􏶮􏶭􏶬􏶷􏶱􏶮􏶯􏶱􏶬􏶴􏶰 􏶳􏷀􏶰􏶴􏶵􏶬 􏶱􏶮 􏶼􏶮􏶼􏶰􏶱􏶮 􏶼􏶺􏶶􏶽􏶮􏶲􏶮 􏷅􏶯􏶰􏶱􏶵􏶮). 
(1) Numbers for GNI reservations represent only transaction-specific reservations (covering the compilation of specific national accounts’ components in a Member State).
402 96 9 ОБЩО 􏶵􏶺􏷀 31.12.2017 􏶿. 354 92 7 
TOR “open points" VAT reservations GNI reservations TOTAL 31.12.2018 402 96 9 TOTAL 31.12.2017 354 92 7
X П􏶶􏶰􏶸􏶷􏶶􏶺􏶵􏶮 4: 􏶼􏶮 􏷄􏶯􏶰􏶳􏶱􏶬, 􏶼􏶷􏶵􏶷􏶯􏶵􏶷􏶴􏶷 􏶰 􏶲􏶺􏶻􏷀􏶷􏶽􏶱􏶷, 􏶳􏶺􏶾􏶬􏶶􏶮􏶱􏶰􏶴􏶷 􏶷􏶴 􏶼􏶺􏶶􏶽􏶮􏶲􏶬􏶴􏶰 􏷅􏶯􏶰􏶱􏶵􏶬 􏶱􏶮 􏷀􏶬􏶴􏶱􏶬􏷅􏶰􏶳􏶵􏶬 􏶻􏶮􏶼􏶺􏶯􏶽􏶰􏶱􏶬я, 􏶲 􏶳􏶯􏷄􏷅􏶮􏶬􏶴􏶰 􏶵􏶷􏶿􏶮􏶴􏶷 􏶼􏶯􏶺􏶽􏶱􏶬􏶭􏶬􏶴􏶰 􏶱􏶰 􏶳􏶮 􏷄􏶳􏶴􏶮􏶱􏶷􏶲􏶰􏶱􏶬 􏶲 􏶼􏶺􏶶􏶽􏶮􏶲􏶮 􏷅􏶯􏶰􏶱􏶵􏶮 􏶱􏶮 ЕС. X П􏶶􏶰􏶸􏶷􏶶􏶺􏶵􏶮 5: 􏶼􏶮 􏶸􏶷􏶼􏶷􏶾􏶶􏶬 􏶸􏶶􏶷􏶲􏶰􏶶􏶵􏶬􏶴􏶰 􏶱􏶮 􏶬􏶻􏷅􏶬􏶳􏶯􏶰􏶱􏶬я􏶴􏶮 􏶱􏶮 􏶲􏶱􏶷􏶳􏶵􏶬􏶴􏶰 􏶱􏶮 ЕИП/ЕАСТ 􏶬 􏶵􏶷􏶶􏶰􏶵􏶴􏶬􏶲􏶱􏶬􏶴􏶰 􏷀􏶰􏷇􏶮􏶱􏶬􏶻􏷀􏶬. 
X Recommendation 4: facilitate to the extent possible the recovery of customs debts by the Member States, where the debtors are not based in an EU Member State. X Recommendation 5: Improve the checks on the calculations of the EEA/EFTA contributions and correction mechanisms.
X 8.10.2019 􏶿. BG О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 C 340/119 
X 8.10.2019 EN Official Journal of the European Union C 340/119
С􏶸􏶷􏶶􏶰􏶼 С􏷀􏶰􏶴􏶱􏶮􏶴􏶮 􏶸􏶮􏶯􏶮􏶴􏶮 􏶷􏶾􏶮􏷅􏶰, К􏶷􏷀􏶬􏶳􏶬я􏶴􏶮 􏶾􏶬 􏷀􏶷􏶿􏶯􏶮 􏶼􏶮 􏶸􏶶􏶰􏶼􏶷􏶳􏶴􏶮􏶲􏶬 􏶸􏶷􏶲􏶰􏷅􏶰 􏶸􏶶􏶮􏶵􏶴􏶬􏷅􏶰􏶳􏶵􏶬 􏶱􏶮􏶳􏶷􏶵􏶬 􏶻􏶮 􏶴􏶷􏶲􏶮 􏶵􏶮􏶵 􏶳􏶰 􏶸􏶷􏶸􏶺􏶯􏶲􏶮􏶴 􏶼􏶮􏶱􏶱􏶬􏶴􏶰 􏶲 􏶷􏶴􏶼􏶰􏶯􏶱􏶬􏶴􏶰 􏶿􏶶􏶮􏶫􏶬 􏶱􏶮 􏶷􏶴􏷅􏶰􏶴􏶬􏶴􏶰 􏶸􏶷 􏶳􏷀􏶰􏶴􏶵􏶬 А 􏶬 Б (􏶳􏶺􏶿􏶯􏶮􏶳􏶱􏶷 􏶬􏶻􏶬􏶳􏶵􏶲􏶮􏶱􏶬я􏶴􏶮 􏶱􏶮 Р􏶰􏷃􏶰􏶱􏶬􏶰 􏶻􏶮 􏶬􏶻􏶸􏶺􏶯􏶱􏶰􏶱􏶬􏶰 (ЕС, Е􏶲􏶶􏶮􏶴􏶷􏷀) 2018/194 􏶱􏶮 К􏶷􏷀􏶬􏶳􏶬я􏶴􏶮 􏶷􏶴 8 􏶫􏶰􏶲􏶶􏷄􏶮􏶶􏶬 2018 􏶿.) (􏶲􏶽. 􏶴􏶷􏷅􏶵􏶮 4.10). 
However, in our view, the Commission could provide more practical guidance on making entries in the different columns of the A and B account statements (as required by Commission Implementing Decision (EU, Euratom) 2018/194 of 8 February 2018) (see paragraph 4.10). Recommendation 3: The inconsistencies between some Member States’ A and B account statements have been eliminated.
К􏶷􏷀􏶬􏶳􏶬я􏶴􏶮 􏶸􏶷􏶳􏶷􏷅􏶲􏶮, 􏷅􏶰 􏷆􏶰 􏶸􏶶􏶷􏶼􏶺􏶯􏶽􏶬 􏶼􏶮 􏶳􏶯􏶰􏶼􏶬 􏶴􏶷􏶻􏶬 􏶲􏶺􏶸􏶶􏶷􏶳, 􏶼􏶷􏶵􏶮􏶴􏶷 􏶾􏶺􏶼􏶰 􏶶􏶰􏷃􏶰􏶱 (􏶲􏶽. 􏶴􏶷􏷅􏶵􏶮 4.10). 
The Commission indicates it will continue to follow up on the issue until it is resolved (see paragraph 4.10).
8.10.2019 􏶿. 
C 340/122 Official Journal of the European Union 8.10.2019 EN Introduction 5.1.
К􏶮􏶶􏶰 5.1 Р􏶮􏶻􏶾􏶬􏶲􏶵􏶮 􏶻􏶮 2018 􏶿. 􏶻􏶮 􏶸􏶷􏶼􏶫􏷄􏶱􏶵􏶭􏶬я􏶴􏶮 􏶷􏶴 МФР „К􏶷􏶱􏶵􏷄􏶶􏶰􏶱􏶴􏶷􏶳􏶸􏶷􏶳􏶷􏶾􏶱􏶷􏶳􏶴 􏶻􏶮 􏶶􏶮􏶳􏶴􏶰􏶽 􏶬 􏶶􏶮􏶾􏶷􏶴􏶱􏶬 􏷀􏶰􏶳􏶴􏶮“ (1) В 􏶳􏶺􏶷􏶴􏶲􏶰􏶴􏶳􏶴􏶲􏶬􏶰 􏶳 􏷇􏶮􏶶􏷀􏶷􏶱􏶬􏶻􏶬􏶶􏶮􏶱􏶷􏶴􏶷 􏶷􏶸􏶶􏶰􏶼􏶰􏶯􏶰􏶱􏶬􏶰 􏶻􏶮 „􏶷􏶸􏶰􏶶􏶮􏶭􏶬􏶬, 􏶳􏶲􏶺􏶶􏶻􏶮􏶱􏶬 􏶳 􏶷􏶴􏷅􏶰􏶴􏶬􏶴􏶰“ (􏶻􏶮 􏶸􏶷􏶼􏶶􏶷􏶾􏶱􏶮 􏶬􏶱􏶫􏶷􏶶􏷀􏶮􏶭􏶬я 􏶲􏶽. 􏶸􏶶􏶬􏶯􏶷􏶽􏶰􏶱􏶬􏶰 1.1, 􏶴􏶷􏷅􏶵􏶮 13). 
Box 5.1 gives an overview of the main activities and spending under this sub-heading in 2018. Box 5.1 MFF sub-heading ‘Competitiveness for growth and jobs’ — 2018 Breakdown (1) In line with the harmonised definition of underlying transactions (for details see Annex 1.1, paragraph 13).
8.10.2019 􏶿. О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 C 340/123 BG К􏶶􏶮􏶴􏶵􏶷 􏶷􏶸􏶬􏶳􏶮􏶱􏶬􏶰 􏶱􏶮 􏶸􏶷􏶼􏶫􏷄􏶱􏶵􏶭􏶬я􏶴􏶮 􏶷􏶴 МФР „К􏶷􏶱􏶵􏷄􏶶􏶰􏶱􏶴􏶷􏶳􏶸􏶷􏶳􏶷􏶾􏶱􏶷􏶳􏶴 􏶻􏶮 􏶶􏶮􏶳􏶴􏶰􏶽 􏶬 􏶶􏶮􏶾􏶷􏶴􏶱􏶬 􏷀􏶰􏶳􏶴􏶮“ 5.2. 
Source: 2018 consolidated accounts of the European Union. 8.10.2019 Official Journal of the European Union C 340/123 EN Brief description of ‘Competitiveness for growth and jobs’ 5.2.
О􏶳􏶱􏶷􏶲􏶱􏶬􏶴􏶰 􏶸􏶶􏶷􏶿􏶶􏶮􏷀􏶬, 􏶫􏶬􏶱􏶮􏶱􏶳􏶬􏶶􏶮􏶱􏶬 􏶸􏶷 􏶴􏶮􏶻􏶬 􏶸􏶷􏶼􏶫􏷄􏶱􏶵􏶭􏶬я, 􏶳􏶮 С􏶰􏶼􏷀􏶮􏶴􏶮 􏶶􏶮􏷀􏶵􏶷􏶲􏶮 􏶸􏶶􏶷􏶿􏶶􏶮􏷀􏶮 (7РП) (1) 􏶬 􏶸􏶶􏶷􏶿􏶶􏶮􏷀􏶮 „Х􏶷􏶶􏶬􏶻􏶷􏶱􏶴 2020“ (2) 􏶲 􏶷􏶾􏶯􏶮􏶳􏶴􏶴􏶮 􏶱􏶮 􏶱􏶮􏷄􏷅􏶱􏶬􏶴􏶰 􏶬􏶻􏶳􏶯􏶰􏶼􏶲􏶮􏶱􏶬я 􏶬 􏶬􏶱􏶷􏶲􏶮􏶭􏶬􏶬􏶴􏶰, 􏶵􏶮􏶵􏶴􏶷 􏶬 „Е􏶶􏶮􏶻􏶺􏷀+“ 􏶻􏶮 􏶷􏶾􏶶􏶮􏶻􏶷􏶲􏶮􏶱􏶬􏶰, 􏶷􏶾􏷄􏷅􏶰􏶱􏶬􏶰, 􏷀􏶯􏶮􏶼􏶰􏶽􏶬 􏶬 􏶳􏶸􏶷􏶶􏶴. 
The main programmes financed under this sub-heading are the Seventh Framework Programme (FP7) (1) and Horizon 2020 (2) (H2020) for research and innovation, and Erasmus+ for education, training, youth and sport.
5.5. 
5.5.
П􏶷 􏶷􏶴􏶱􏶷􏷃􏶰􏶱􏶬􏶰 􏶱􏶮 􏶸􏶶􏶷􏶿􏶶􏶮􏷀􏶮 „Е􏶶􏶮􏶻􏶺􏷀+“ 􏶶􏶮􏶻􏷇􏶷􏶼􏶬􏶴􏶰 􏶳􏶰 􏷄􏶸􏶶􏶮􏶲􏶯я􏶲􏶮􏶴 􏶸􏶶􏶰􏶼􏶬􏷀􏶱􏶷 􏶷􏶴 􏶱􏶮􏶭􏶬􏶷􏶱􏶮􏶯􏶱􏶬 􏶮􏶿􏶰􏶱􏶭􏶬􏶬 􏶷􏶴 􏶬􏷀􏶰􏶴􏶷 􏶱􏶮 К􏶷􏷀􏶬􏶳􏶬я􏶴􏶮 (􏶷􏶵􏶷􏶯􏶷 80 % 􏶷􏶴 􏶾􏶰􏶻􏶲􏶺􏶻􏷀􏶰􏶻􏶼􏶱􏶮􏶴􏶮 􏶫􏶬􏶱􏶮􏶱􏶳􏶷􏶲􏶮 􏶸􏶷􏷀􏶷􏷆), 􏶮 И􏶻􏶸􏶺􏶯􏶱􏶬􏶴􏶰􏶯􏶱􏶮􏶴􏶮 􏶮􏶿􏶰􏶱􏶭􏶬я 􏶻􏶮 􏶷􏶾􏶶􏶮􏶻􏶷􏶲􏶮􏶱􏶬􏶰, 􏶮􏷄􏶼􏶬􏶷􏶲􏶬􏶻􏶬я 􏶬 􏶵􏷄􏶯􏶴􏷄􏶶􏶮 (EACEA) 􏶷􏶴􏶿􏶷􏶲􏶮􏶶я 􏶻􏶮 􏶷􏶳􏶴􏶮􏶱􏶮􏶯􏶬􏶴􏶰 20 %. 
In the case of Erasmus+, expenditure is mostly managed by national agencies on behalf of the Commission (around 80 % of grants), with the Education, Audiovisual and Culture Executive Agency (EACEA) handling the remaining 20 %.
5.6. 
5.6.
О􏶾􏷇􏶲􏶮􏶴 􏶬 􏶸􏶷􏶼􏷇􏶷􏶼 􏶱􏶮 􏶷􏶼􏶬􏶴􏶮 5.7. 
Audit scope and approach 5.7.
5.8. 
5.8.
(1) С􏶰􏶼􏷀􏶮 􏶶􏶮􏷀􏶵􏶷􏶲􏶮 􏶸􏶶􏶷􏶿􏶶􏶮􏷀􏶮 􏶻􏶮 􏶱􏶮􏷄􏷅􏶱􏶬 􏶬􏶻􏶳􏶯􏶰􏶼􏶲􏶮􏶱􏶬я 􏶬 􏶴􏶰􏷇􏶱􏶷􏶯􏶷􏶿􏶬􏷅􏶱􏶷 􏶶􏶮􏶻􏶲􏶬􏶴􏶬􏶰 (2007—2013 􏶿.). 
(1) The Seventh Framework Programme for Research and Technological development (2007-2013).
(2) Р􏶮􏷀􏶵􏶷􏶲􏶮 􏶸􏶶􏶷􏶿􏶶􏶮􏷀􏶮 􏶻􏶮 􏶱􏶮􏷄􏷅􏶱􏶬 􏶬􏶻􏶳􏶯􏶰􏶼􏶲􏶮􏶱􏶬я 􏶬 􏶬􏶱􏶷􏶲􏶮􏶭􏶬􏶬 2014—2020 􏶿. („Х􏶷􏶶􏶬􏶻􏶷􏶱􏶴 2020“). 
(2) The 2014-2020 Framework Programme for Research and Innovation (Horizon 2020).
(3) И􏶻􏶲􏶮􏶼􏶵􏶮􏶴􏶮 􏶾􏶰􏷃􏶰 􏶶􏶮􏶻􏶼􏶰􏶯􏶰􏶱􏶮 􏶱􏶮 􏶼􏶲􏶰 􏶷􏶳􏶱􏶷􏶲􏶱􏶬 􏷅􏶮􏶳􏶴􏶬 􏶲􏶺􏶻 􏶷􏶳􏶱􏶷􏶲􏶮 􏶱􏶮 􏶬􏶻􏶲􏶺􏶶􏷃􏶰􏶱􏶮􏶴􏶮 􏶷􏶴 С􏷀􏶰􏶴􏶱􏶮􏶴􏶮 􏶸􏶮􏶯􏶮􏶴􏶮 􏶷􏶭􏶰􏶱􏶵􏶮 􏶱􏶮 􏶶􏶬􏶳􏶵􏶮 􏶻􏶮 􏶶􏶰􏶼􏶷􏶲􏶱􏶷􏶳􏶴􏶴􏶮. 
(3) This sample was divided into two main strata on the basis of our assessment of risk to regularity.
C 340/124 О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 8.10.2019 􏶿. 
C 340/124 Official Journal of the European Union 8.10.2019 EN Part 1: Regularity of transactions 5.9.
О􏶴 􏶸􏶶􏶷􏶲􏶰􏶶􏶰􏶱􏶬􏶴􏶰 130 􏶷􏶸􏶰􏶶􏶮􏶭􏶬􏶬 54 (41,5 %) 􏶳􏶺􏶼􏶺􏶶􏶽􏶮􏶴 􏶿􏶶􏶰􏷃􏶵􏶬. 
Of the 130 transactions examined, 54 (41,5 %) contained errors.
В􏶺􏶻 􏶷􏶳􏶱􏶷􏶲􏶮 􏶱􏶮 31 􏶿􏶶􏶰􏷃􏶵􏶬, 􏶷􏶳􏶴􏶷􏶹􏶱􏶷􏶳􏶴􏶰􏶱􏶬 􏶷􏶴 С􏷀􏶰􏶴􏶱􏶮􏶴􏶮 􏶸􏶮􏶯􏶮􏶴􏶮, 􏶸􏶶􏶷􏶭􏶰􏶱􏶴􏶺􏶴 􏶿􏶶􏶰􏷃􏶵􏶬 􏶻􏶮 􏶭я􏶯􏶮􏶴􏶮 􏶷􏶾􏶯􏶮􏶳􏶴 􏶱􏶮 􏶫􏷄􏶱􏶵􏶭􏶬я 1􏶮 􏶷􏶴 МФР, 􏶲 􏶴.􏷅. 􏶱􏶬􏶳􏶵􏶷􏶶􏶬􏶳􏶵􏶷􏶲􏶬􏶴􏶰 􏶶􏶮􏶻􏷇􏶷􏶼􏶬, 􏶳􏶰 􏶬􏶻􏷅􏶬􏶳􏶯я􏶲􏶮 􏶱􏶮 􏶷􏶾􏷆􏶷 2,0 % (4). 
On the basis of the 31 errors we have quantified, we estimate the level of error for the whole MFF1a area, including low-risk expenditure, to be 2,0 % (4).
Т􏶮􏶻􏶬 􏶳􏶴􏶷􏶹􏶱􏶷􏶳􏶴 􏶰 􏶸􏶷-􏶱􏶬􏶳􏶵􏶮 􏶷􏶴 􏶳􏶴􏶷􏶹􏶱􏶷􏶳􏶴􏶴􏶮 􏶻􏶮 􏶸􏶷􏶳􏶯􏶰􏶼􏶱􏶬􏶴􏶰 􏶼􏶲􏶰 􏶿􏶷􏶼􏶬􏶱􏶬, 􏶵􏶷􏶿􏶮􏶴􏶷 􏶬􏶻􏷅􏶬􏶳􏶯􏶰􏶱􏶷􏶴􏶷 􏶱􏶬􏶲􏶷 􏶱􏶮 􏶿􏶶􏶰􏷃􏶵􏶬 􏶾􏶰􏷃􏶰 􏷀􏶮􏶯􏶵􏶷 􏶱􏶮􏶼 4 %. 
This figure is lower than the last two years, when the estimated level of error was slightly above 4 %.
Т􏶷􏶲􏶮 􏶰 􏶸􏶺􏶶􏶲􏶮􏶴􏶮 􏶿􏶷􏶼􏶬􏶱􏶮, 􏶸􏶶􏶰􏶻 􏶵􏶷я􏶴􏶷 􏶸􏶶􏶷􏶿􏶶􏶮􏷀􏶮 „Х􏶷􏶶􏶬􏶻􏶷􏶱􏶴 2020“ 􏶸􏶶􏶰􏶼􏶳􏶴􏶮􏶲􏶯я􏶲􏶮 􏶷􏶳􏶱􏶷􏶲􏶱􏶮 􏷅􏶮􏶳􏶴 􏶷􏶴 􏶱􏶮􏷄􏷅􏶱􏶷􏶬􏶻􏶳􏶯􏶰􏶼􏶷􏶲􏶮􏶴􏶰􏶯􏶳􏶵􏶬􏶴􏶰 􏶸􏶶􏶷􏶰􏶵􏶴􏶬 􏶲 􏶬􏶻􏶲􏶮􏶼􏶵􏶮􏶴􏶮 􏶱􏶮 С􏷀􏶰􏶴􏶱􏶮􏶴􏶮 􏶸􏶮􏶯􏶮􏶴􏶮 (􏶱􏶮􏶼 70 %). 
This is the first year in which H2020 has represented a major part of the research projects in our sample (over 70 %).
С􏶮􏷀􏶮􏶴􏶮 К􏶷􏷀􏶬􏶳􏶬я 􏶳􏷅􏶬􏶴􏶮, 􏷅􏶰 􏶸􏶶􏶷􏶭􏶰􏶱􏶴􏶺􏶴 􏶿􏶶􏶰􏷃􏶵􏶬 􏶸􏶶􏶬 􏶸􏶶􏶷􏶿􏶶􏶮􏷀􏶮 „Х􏶷􏶶􏶬􏶻􏶷􏶱􏶴 2020“ 􏶸􏶶􏶷􏶼􏶺􏶯􏶽􏶮􏶲􏶮 􏶼􏶮 􏶾􏶺􏶼􏶰 􏶱􏶮􏶼 􏶸􏶶􏶮􏶿􏶮 􏶱􏶮 􏶳􏶺􏷆􏶰􏶳􏶴􏶲􏶰􏶱􏶷􏶳􏶴 􏶷􏶴 2 % (􏶲􏶽. 􏶴􏶷􏷅􏶵􏶮 5.28). 
The Commission itself estimates that the H2020 error rate remains above the 2 % materiality threshold (see paragraph 5.28).
Т􏶰􏶻􏶬 􏶵􏶷􏶱􏶳􏶴􏶮􏶴􏶮􏶭􏶬􏶬 􏶳􏶮 􏶷􏶴􏶶􏶮􏶻􏶰􏶱􏶬 􏶬 􏶲 С􏶸􏶰􏶭􏶬􏶮􏶯􏶰􏶱 􏶼􏶷􏶵􏶯􏶮􏶼 No 28/2018 (5), 􏶲 􏶵􏶷􏶹􏶴􏶷 С􏷀􏶰􏶴􏶱􏶮􏶴􏶮 􏶸􏶮􏶯􏶮􏶴􏶮 􏶸􏶷􏶼􏷅􏶰􏶶􏶴􏶮􏶲􏶮 􏶴􏶶􏷄􏶼􏶱􏶷􏶳􏶴􏶬􏶴􏶰, 􏶵􏶷􏶬􏶴􏶷 􏶱я􏶵􏶷􏶬 􏶸􏶶􏶷􏷀􏶰􏶱􏶬 􏶳􏶺􏶻􏶼􏶮􏶲􏶮􏶴 􏶻􏶮 􏶾􏶰􏶱􏶰􏶫􏶬􏶭􏶬􏶰􏶱􏶴􏶬􏶴􏶰. 
These observations were also made in our special report 28/2018 (5), in which we highlighted the difficulties some changes have created for beneficiaries.
Ч􏶰􏶳􏶴􏶬 􏶿􏶶􏶰􏷃􏶵􏶬 􏶸􏶶􏶬 􏶼􏶶􏷄􏶿􏶬 􏶸􏶶􏶰􏶵􏶬 􏶶􏶮􏶻􏷇􏶷􏶼􏶬 5.18. 
Frequent errors in other direct costs 5.18.
П􏶷􏶲􏶰􏷅􏶰 􏶷􏶴 50 % 􏶷􏶴 􏷄􏶳􏶴􏶮􏶱􏶷􏶲􏶰􏶱􏶬􏶴􏶰 􏶵􏶷􏶯􏶬􏷅􏶰􏶳􏶴􏶲􏶰􏶱􏶷 􏶬􏶻􏷀􏶰􏶶􏶬􏷀􏶬 􏶿􏶶􏶰􏷃􏶵􏶬 (17 􏶷􏶴 31) 􏶲􏶵􏶯ю􏷅􏶲􏶮􏶴 􏶫􏶬􏶱􏶮􏶱􏶳􏶬􏶶􏶮􏶱􏶰 􏶻􏶮 􏷅􏶮􏶳􏶴􏶱􏶬 􏶾􏶰􏶱􏶰􏶫􏶬􏶭􏶬􏶰􏶱􏶴􏶬, 􏶲􏶺􏶸􏶶􏶰􏶵􏶬 􏷅􏶰 􏶴􏶰􏶻􏶬 􏶷􏶸􏶰􏶶􏶮􏶭􏶬􏶬 􏶸􏶶􏶰􏶼􏶳􏶴􏶮􏶲􏶯я􏶲􏶮􏶴 􏶳􏶮􏷀􏶷 39 (30 %) 􏶷􏶴 􏶲􏶳􏶬􏷅􏶵􏶬 130 􏶷􏶸􏶰􏶶􏶮􏶭􏶬􏶬 􏶷􏶴 􏶬􏶻􏶲􏶮􏶼􏶵􏶮􏶴􏶮. 
More than 50 % of the quantifiable errors found (17 out of 31) involved funding for private beneficiaries, even though these transactions accounted for only 39 (30 %) of the 130 transactions sampled.
Н􏶷􏶲􏶬􏶴􏶰 􏷄􏷅􏶮􏶳􏶴􏶱􏶬􏶭􏶬 􏶬 МСП 􏶸􏶶􏶰􏶼􏶳􏶴􏶮􏶲􏶯я􏶲􏶮􏶴 􏶸􏶶􏶬􏶾􏶯􏶬􏶻􏶬􏶴􏶰􏶯􏶱􏶷 10 % 􏶷􏶴 􏶷􏶾􏷆􏶮􏶴􏶮 􏶬􏶻􏶲􏶮􏶼􏶵􏶮, 􏶴􏶰􏷇􏶱􏶬я􏶴 􏶼я􏶯 􏶲 􏶵􏶷􏶯􏶬􏷅􏶰􏶳􏶴􏶲􏶰􏶱􏶷 􏶬􏶻􏷀􏶰􏶶􏶬􏷀􏶬􏶴􏶰 􏶿􏶶􏶰􏷃􏶵􏶬 􏶰 30 %. 
New entrants and SMEs represented approximately 10 % of the overall sample but their share of the quantifiable errors is 30 %.
П􏶶􏶬􏷀􏶰􏶶 􏶻􏶮 􏶴􏶷􏶲􏶮 􏶰 􏶸􏶶􏶰􏶼􏶳􏶴􏶮􏶲􏶰􏶱 􏶲 􏶵􏶮􏶶􏶰 5.4. 
An example is provided in Box 5.4.
В 130-􏶴􏶰 􏶷􏶸􏶰􏶶􏶮􏶭􏶬􏶬 􏶷􏶴 􏶬􏶻􏶲􏶮􏶼􏶵􏶮􏶴􏶮 С􏷀􏶰􏶴􏶱􏶮􏶴􏶮 􏶸􏶮􏶯􏶮􏶴􏶮 􏶷􏶴􏶵􏶶􏶬 􏶳􏶺􏷆􏶷 38 􏶵􏶷􏶯􏶬􏷅􏶰􏶳􏶴􏶲􏶰􏶱􏶷 􏶱􏶰􏶬􏶻􏷀􏶰􏶶􏶬􏷀􏶬 􏶿􏶶􏶰􏷃􏶵􏶬, 􏶳􏶲􏶺􏶶􏶻􏶮􏶱􏶬 􏶳􏶺􏶳 􏶳􏶯􏷄􏷅􏶮􏶬 􏶱􏶮 􏶱􏶰􏶳􏶸􏶮􏶻􏶲􏶮􏶱􏶰 􏶱􏶮 􏶸􏶶􏶮􏶲􏶬􏶯􏶮􏶴􏶮 􏶻􏶮 􏶫􏶬􏶱􏶮􏶱􏶳􏶬􏶶􏶮􏶱􏶰 (6). 
Within the 130 transactions sampled, we also found 38 non-quantifiable errors relating to cases of non-compliance with funding rules (6).
(5) С􏶸􏶰􏶭􏶬􏶮􏶯􏶰􏶱 􏶼􏶷􏶵􏶯􏶮􏶼 No 28/2018 „П􏶷-􏶿􏶷􏶯я􏷀􏶮􏶴􏶮 􏷅􏶮􏶳􏶴 􏶷􏶴 􏷀􏶰􏶶􏶵􏶬􏶴􏶰 􏶻􏶮 􏶷􏶸􏶶􏶷􏶳􏶴я􏶲􏶮􏶱􏶰, 􏶲􏶺􏶲􏶰􏶼􏶰􏶱􏶬 􏶲 􏶸􏶶􏶷􏶿􏶶􏶮􏷀􏶮 „Х􏶷􏶶􏶬􏶻􏶷􏶱􏶴 2020“, 􏶳􏶮 􏷄􏶯􏶰􏶳􏶱􏶬􏶯􏶬 􏶾􏶰􏶱􏶰􏶫􏶬􏶭􏶬􏶰􏶱􏶴􏶬􏶴􏶰, 􏶱􏶷 􏶲􏶳􏶰 􏶷􏷆􏶰 􏶬􏷀􏶮 􏶲􏶺􏶻􏷀􏶷􏶽􏶱􏶷􏶳􏶴􏶬 􏶻􏶮 􏶸􏶷􏶼􏶷􏶾􏶶􏶰􏶱􏶬􏶰“. (6) 15 􏶷􏶸􏶰􏶶􏶮􏶭􏶬􏶬 􏶳􏶺􏶼􏶺􏶶􏶽􏶮􏶴 􏶵􏶮􏶵􏶴􏶷 􏶵􏶷􏶯􏶬􏷅􏶰􏶳􏶴􏶲􏶰􏶱􏶷 􏶬􏶻􏷀􏶰􏶶􏶬􏷀􏶬, 􏶴􏶮􏶵􏶮 􏶬 􏶵􏶷􏶯􏶬􏷅􏶰􏶳􏶴􏶲􏶰􏶱􏶷 􏶱􏶰􏶬􏶻􏷀􏶰􏶶􏶬􏷀􏶬 􏶿􏶶􏶰􏷃􏶵􏶬. 
(5) Special report 28/2018 ‘The majority of simplification measures brought into Horizon 2020 have made life easier for beneficiaries, but opportunities to improve still exist’. (6) Fifteen transactions contained both quantifiable and non-quantifiable errors.
П􏶶􏶷􏶿􏶶􏶮􏷀􏶮 „Е􏶶􏶮􏶻􏶺􏷀+“ — 􏶶􏶮􏶻􏶯􏶬􏷅􏶬я 􏷀􏶰􏶽􏶼􏷄 􏶱􏶮􏶭􏶬􏶷􏶱􏶮􏶯􏶱􏶬􏶴􏶰 􏶸􏶶􏶮􏶲􏶬􏶯􏶮 􏶬 􏶸􏶶􏶮􏶲􏶬􏶯􏶮􏶴􏶮 􏶱􏶮 ЕС 5.23. 
Erasmus+: Divergence between national and EU rules 5.23.
В 􏶳􏶯􏷄􏷅􏶮я 􏶱􏶮 „Х􏶷􏶶􏶬􏶻􏶷􏶱􏶴 2020“, 􏶲􏶺􏶻 􏶷􏶳􏶱􏶷􏶲􏶮 􏶱􏶮 􏶳􏶷􏶾􏶳􏶴􏶲􏶰􏶱􏶬􏶴􏶰 􏶳􏶬 􏶷􏶼􏶬􏶴􏶬 К􏶷􏷀􏶬􏶳􏶬я􏶴􏶮 􏶼􏶷􏶵􏶯􏶮􏶼􏶲􏶮 􏶬􏶻􏷅􏶬􏶳􏶯􏶰􏶱 􏶸􏶶􏶰􏶼􏶳􏶴􏶮􏶲􏶬􏶴􏶰􏶯􏶰􏶱 􏶸􏶶􏶷􏶭􏶰􏶱􏶴 􏶿􏶶􏶰􏷃􏶵􏶬 􏶲 􏶶􏶮􏶻􏷀􏶰􏶶 􏶱􏶮 3,32 % 􏶬 􏶷􏶳􏶴􏶮􏶴􏶺􏷅􏶰􏶱 􏶸􏶶􏶷􏶭􏶰􏶱􏶴 􏶿􏶶􏶰􏷃􏶵􏶬 􏶲 􏶶􏶮􏶻􏷀􏶰􏶶 􏶱􏶮 2,22 %. 
In the case of Horizon 2020, based on its own audits the Commission reported an expected representative error rate of 3,32 % and a residual error rate of 2,22 %.
П􏶶􏶬 7РП 􏶸􏶶􏶷􏶭􏶰􏶼􏷄􏶶􏶮􏶴􏶮 􏶰 􏶸􏶶􏶬􏶯􏶷􏶽􏶰􏶱􏶮 􏶲 3 932 􏶷􏶴 􏶷􏶾􏷆􏶷 6 821 􏶸􏶶􏶷􏶰􏶵􏶴􏶮 􏶱􏶮 ГД „Н􏶮􏷄􏷅􏶱􏶬 􏶬􏶻􏶳􏶯􏶰􏶼􏶲􏶮􏶱􏶬я 􏶬 􏶬􏶱􏶷􏶲􏶮􏶭􏶬􏶬“ 􏶳 􏶲􏶺􏶻􏷀􏶷􏶽􏶱􏶬 􏶳􏶬􏶳􏶴􏶰􏷀􏶱􏶬 􏶿􏶶􏶰􏷃􏶵􏶬. 
As regards the FP7 programme, the procedure was implemented in 3 932 cases out of 6 821 DG RTD projects with possible systemic errors.
5.32. 
5.32.
(7) Г􏶰􏶱􏶰􏶶􏶮􏶯􏶱􏶮 􏶼􏶬􏶶􏶰􏶵􏶭􏶬я „Н􏶮􏷄􏷅􏶱􏶬 􏶬􏶻􏶳􏶯􏶰􏶼􏶲􏶮􏶱􏶬я 􏶬 􏶬􏶱􏶷􏶲􏶮􏶭􏶬􏶬“, И􏶻􏶸􏶺􏶯􏶱􏶬􏶴􏶰􏶯􏶱􏶮 􏶮􏶿􏶰􏶱􏶭􏶬я 􏶻􏶮 􏶷􏶾􏶶􏶮􏶻􏶷􏶲􏶮􏶱􏶬􏶰, 􏶮􏷄􏶼􏶬􏶷􏶲􏶬􏶻􏶬я 􏶬 􏶵􏷄􏶯􏶴􏷄􏶶􏶮 (EACEA) 􏶬 И􏶻􏶸􏶺􏶯􏶱􏶬􏶴􏶰􏶯􏶱􏶮 􏶮􏶿􏶰􏶱􏶭􏶬я 􏶻􏶮 􏷀􏶮􏶯􏶵􏶬􏶴􏶰 􏶬 􏶳􏶶􏶰􏶼􏶱􏶬􏶴􏶰 􏶸􏶶􏶰􏶼􏶸􏶶􏶬я􏶴􏶬я (EASME). 
Therefore, currently we cannot use the results of the Commission’s audit work. (7) Directorate General for Research and Innovation (DG RTD), the Education, Audiovisual and Culture Executive Agency (EACEA) and the Executive Agency for SMEs (EASME).
(8) К􏶷􏷀􏶬􏶳􏶬я􏶴􏶮 􏶼􏶷􏶵􏶯􏶮􏶼􏶲􏶮 􏷀􏶱􏶷􏶿􏶷􏶿􏶷􏶼􏶬􏷃􏶰􏶱 􏶸􏶶􏶰􏶼􏶳􏶴􏶮􏶲􏶬􏶴􏶰􏶯􏶰􏶱 􏶸􏶶􏶷􏶭􏶰􏶱􏶴 􏶿􏶶􏶰􏷃􏶵􏶬 􏶻􏶮 􏶶􏶮􏶻􏷇􏶷􏶼􏶬􏶴􏶰 􏶸􏶷 7РП 􏶲 􏶶􏶮􏶻􏷀􏶰􏶶 􏶱􏶮 5,26 %. 
(8) The Commission reports a multi-annual representative error rate for FP7 expenditure of 5,26 %.
(9) О􏶾􏷆􏶮 􏶳􏶯􏷄􏶽􏶾􏶮 􏶻􏶮 􏶷􏶼􏶬􏶴 (CAS) 􏶵􏶺􏷀 ГД „Н􏶮􏷄􏷅􏶱􏶬 􏶬􏶻􏶳􏶯􏶰􏶼􏶲􏶮􏶱􏶬я 􏶬 􏶬􏶱􏶷􏶲􏶮􏶭􏶬􏶬“ 􏶱􏶮 К􏶷􏷀􏶬􏶳􏶬я􏶴􏶮 􏶻􏶮 􏶶􏶮􏶻􏷇􏶷􏶼􏶬 􏶲 􏶷􏶾􏶯􏶮􏶳􏶴􏶴􏶮 􏶱􏶮 􏶬􏶻􏶳􏶯􏶰􏶼􏶲􏶮􏶱􏶬я􏶴􏶮 􏶬 􏶬􏶱􏶷􏶲􏶮􏶭􏶬􏶬􏶴􏶰 􏶸􏶷 􏶸􏶶􏶷􏶿􏶶􏶮􏷀􏶮 „Х􏶷􏶶􏶬􏶻􏶷􏶱􏶴 2020“. 
(9) Common Audit Service for Horizon 2020 Framework Programme for Research and Innovation expenditure at the European Commission (CAS) hosted by DG RTD.
8.10.2019 􏶿. О􏶫􏶬􏶭􏶬􏶮􏶯􏶰􏶱 􏶲􏶰􏶳􏶴􏶱􏶬􏶵 􏶱􏶮 Е􏶲􏶶􏶷􏶸􏶰􏶹􏶳􏶵􏶬я 􏶳􏶺ю􏶻 C 340/129 BG 5.34. 
8.10.2019 Official Journal of the European Union C 340/129 EN 5.34.
5.36. 
5.36.
К􏶷􏷀􏶬􏶳􏶬я􏶴􏶮 􏶱􏶰 􏶬􏶻􏷅􏶬􏶳􏶯я􏶲􏶮 􏶰􏶼􏶬􏶱􏶰􏶱 􏶸􏶶􏶷􏶭􏶰􏶱􏶴 􏶻􏶮 􏶭я􏶯􏶮􏶴􏶮 􏶸􏶷􏶼􏶫􏷄􏶱􏶵􏶭􏶬я, 􏶮 􏶸􏶷-􏶳􏶵􏶷􏶶􏶷 􏶼􏶲􏶮 􏶷􏶴􏶼􏶰􏶯􏶱􏶬 􏶸􏶶􏶷􏶭􏶰􏶱􏶴􏶮 — 􏶰􏶼􏶬􏶱 􏶻􏶮 􏶷􏶾􏶯􏶮􏶳􏶴􏶬􏶴􏶰 􏶱􏶮 􏶱􏶮􏷄􏷅􏶱􏶬􏶴􏶰 􏶬􏶻􏶳􏶯􏶰􏶼􏶲􏶮􏶱􏶬я, 􏶸􏶶􏶷􏷀􏶬􏷃􏶯􏶰􏶱􏶷􏶳􏶴􏶴􏶮, 􏶵􏶷􏶳􏷀􏶬􏷅􏶰􏶳􏶵􏶬􏶴􏶰 􏶴􏶰􏷇􏶱􏶷􏶯􏶷􏶿􏶬􏶬, 􏶰􏶱􏶰􏶶􏶿􏶰􏶴􏶬􏶵􏶮􏶴􏶮 􏶬 􏶴􏶶􏶮􏶱􏶳􏶸􏶷􏶶􏶴􏶮 (1,9 %) 􏶬 􏶼􏶶􏷄􏶿 􏶻􏶮 „Д􏶶􏷄􏶿􏶬 􏶲􏶺􏶴􏶶􏶰􏷃􏶱􏶬 􏶸􏶷􏶯􏶬􏶴􏶬􏶵􏶬“ (0,7 %). 
The Commission does not calculate a single rate for the whole sub-heading but rather two separate rates — one for Research, Industry, Space, Energy & Transport (1,9 %), and another for Other Internal Policies (0,7 %).
З􏶮􏶵􏶯ю􏷅􏶰􏶱􏶬􏶰 􏶬 􏶸􏶶􏶰􏶸􏶷􏶶􏶺􏶵􏶬 З􏶮􏶵􏶯ю􏷅􏶰􏶱􏶬􏶰 5.37. 
Conclusion and recommendations Conclusion 5.37.
П􏶷 􏶷􏶴􏶱􏶷􏷃􏶰􏶱􏶬􏶰 􏶱􏶮 􏶴􏶮􏶻􏶬 􏶸􏶷􏶼􏶫􏷄􏶱􏶵􏶭􏶬я 􏶷􏶴 МФР 􏶴􏶰􏶳􏶴􏶲􏶮􏶱􏶰􏶴􏶷 􏶷􏶴 ЕСП 􏶱􏶮 􏶷􏶸􏶰􏶶􏶮􏶭􏶬􏶬􏶴􏶰 􏶸􏶷􏶵􏶮􏶻􏶲􏶮, 􏷅􏶰 􏶬􏶻􏷅􏶬􏶳􏶯􏶰􏶱􏶬я􏶴 􏶷􏶾􏷆 􏶸􏶶􏶷􏶭􏶰􏶱􏶴 􏶿􏶶􏶰􏷃􏶵􏶬 􏶰 􏶲 􏶶􏶮􏶻􏷀􏶰􏶶 􏶱􏶮 2,0 % (􏶲􏶽. 􏶸􏶶􏶬􏶯􏶷􏶽􏶰􏶱􏶬􏶰 5.1). 
For this MFF sub-heading, our testing of transactions produced an estimated overall level of error of 2,0 % (see Annex 5.1).
П􏶶􏶰􏶸􏶷􏶶􏶺􏶵􏶬 5.39. 
Recommendations 5.39.
5.40. 
5.40.
Ч􏶮􏶳􏶴 2: В􏶺􏶸􏶶􏶷􏶳􏶬, 􏶳􏶲􏶺􏶶􏶻􏶮􏶱􏶬 􏶳 􏶶􏶰􏶻􏷄􏶯􏶴􏶮􏶴􏶬􏶴􏶰 􏶲 􏶷􏶾􏶯􏶮􏶳􏶴􏶴􏶮 􏶱􏶮 􏶬􏶻􏶳􏶯􏶰􏶼􏶲􏶮􏶱􏶬я􏶴􏶮 􏶬 􏶬􏶱􏶷􏶲􏶮􏶭􏶬􏶬􏶴􏶰 5.41. 
Target implementation date: mid 2020 Part 2: Performance issues in research and innovation 5.41.