natgillin/translations-raw huggingface dataset:
(11) Предвид принципа на ежегодност на бюджета и недиферен­ цирания характер на административните бюджетни кредити съответните суми е трябвало да бъдат изменени чрез коригиращ бюджет. 
Considering the principle of annuality and the non-differ­ entiated nature of administrative appropriations, the corre­ sponding amounts should have been reinstated through an amending budget.
Счетоводителят на Службата не е заверил бюджетния модул на новата счетоводна ИТ система. 
TheOffice’sAccountingOfficerdidnotvalidatethe budgetary module of the new IT accounting system.
При приключването на сметките за 2008 г. са идентифицирани слабости в системата, които са наложили счетоводни корекции. 
Weak­ nesses in the system were identified during the 2008 closure of accounts process and required accounting adjustments.
Установените слабости трябва да бъдат преодолени, за да бъде заверен този модул. 
These weaknesses must be addressed in order to allow the validation of this module.
При две споразумения за предоставяне на пълна безвъз­ мездна финансова помощ (12) са счетени за допустими непреки разходи, извършени от изпълнителите и надвишаващи стан­ дартния таван от 7 %. 
For two full cost grant agreements (12), indirect costs incurred by the contractors and exceeding the flat-rate ceiling of 7 % were considered eligible.
Съгласно договорите (13) Службата е трябвало да поиска обяснение за значителния размер на тези суми (14). 
According to the contracts (13), the Office should have asked for justification of the considerable amounts involved (14).
За доставка на мебели(15) Службата директно е възложила договор на определен доставчик, без да е в състояние да представи съответни документи или доказателства по отношение на критериите за възлагане на поръчката и на извършената оценка на различните алтернативи, предложени от технически консултант, който специално е бил избран от Службата за тази цел. 
For the provision of furniture(15), the Office directly awarded the contract to a specific supplier, without being able to provide relevant documentation or evidence as to the award criteria, or the evaluation conducted amongst the different alter­ natives presented by a technical advisor selected by the Office for this purpose.
Тази практика е ограничила прозрачността на процедурата. 
This practice hampered the transparency of the procedure.
За Сметната палата Vítor Manuel da SILVA CALDEIRA Председател (10) Окончателните годишни отчети са изготвени на 26 юни 2009 г. и са получени от Палатата на 7 юли 2009 г. 
For the Court of Auditors Vítor Manuel da SILVA CALDEIRA President (10) The Final Annual Accounts were drawn up on 26 June 2009 and received by the Court on 7 July 2009.
Те могат да бъдат намерени на следния уебсайт: http://eca.еurоpa.eu или http://www.cpvo.europa.eu/main/en/home/ about-the-cpvo/financing (11) Предназначени главно за ремонтни дейности на сграда и нова счетоводна ИТ система (на обща стойност 248 000 евро). 
These can be found on the following website http://eca.europa.eu or http://www.cpvo.europa.eu/main/en/home/ about-the-cpvo/financing (11) Mainly covering renovation work of a building and a new accounting IT system (total value 248 000 euro).
(12) На обща стойност 670 000 евро (50 % финансиране от Службата). 
(12) Total amount of 670 000 euro (50 % financed by the Office).
(13) Член I.9 от специалните условия постановява, че косвените разходи са допустими, в случай че могат да бъдат оправдани със счетоводни доказателства. 
(13) Article I.9 of the special conditions stipulates that overhead costs are eligible provided they can be supported by accounting evidence.
(14) В един случай общата сума за непреки разходи, изплатена над допустимия таван, възлиза на повече от 40 000 евро. 
(14) In one case the overall amount for indirect costs paid over the threshold was more than 40 000 euro.
(15) Процедура на договаряне за доставка на офисни мебели за новите помещения на Службата (80 000 евро). 
(15) Negotiated procedure for the provision of office furniture for the new Office’s premises (80 000 euro).
Продукти и услуги, предоставени през 2008 г. (данни за 2007 г.) Свободно движение на стоки Цели Задачи 1 — Председател Ръководи Службата. Назначава се от Съвета от списък на Бюджет Получени заявления: 3012 (2 977) Забраните или ограни­ ченията, основаващи се на съображенията за закрила на индустриалната или търговската собственост, не могат да представляват средство за произволна дискриминация или прикрито ограничение върху търговията между държавите членки. — Прилагане на системата за правна закрила на Общността на сортовете растения като единствената и изключителна форма на защита на правата на индустриалната собственост върху сортовете растения в Общността. — Да взема решения за предоставяне или отказ на заявките за правна закрила на Общността на сортовете растения. кандидати, предложен от Комисията, след получаване на становището на Административния съвет. 
EN 15.12.2009 OfficialJournaloftheEuropeanUnion C304/157 Areas of Community competence deriving from the Treaty Competences of the Office as defined in Council Regulation (EC) No 2100/94 Governance Resources made available to the Office in 2008 (Data for 2007) Products and services supplied in 2008 (Data for 2007) Free movement of goods Objectives Tasks 1 — The President Budget Applications received: 3012 Prohibitions or restrictions justified on grounds of the protection of industrial and commercial property shall not constitute a means of arbitrary discrimination or a disguised restriction on trade between the Member States. — To apply the system of Community plant variety rights as the sole and exclusive form of Community industrial property rights for plant varieties. — To decide whether to refuse or grant appli­ cations for Community plant variety rights.
12,5 (13,4) милиона евро Брой на служителите към (откъс от член 30 от Договора) — Да взема решения за отмяна или анулиране на правната закрила на Общността на сортовете растения. 
12,5 (13,4) million euro Staff at 31 December 2008 (2 977) (Extract from Article 30 of the Treaty) — To decide on the revo­ cation or cancellation of a Community plant variety right.
Наблюдава дейността на Службата и съставя правила относно методите ѝ на работа. 
Oversees the Office’s work programme and draws up rules governing the Office’s working methods.
Състои се от един пред­ ставител на всяка държава членка и от един пред­ ставител на Комисията, както и от техните заместници. разписание: 43 (42) Заети бройки: 43 (42) — Да се произнася по жалбите. 
It is composed of one representative of each Member State and one representative of the Commission, plus their alternates.
Таблица Служба на Общността за сортовете растения (Анже) 2 — Административен съвет 31 декември 2008 г. Бройки в щатното Действащи права на закрила на Общността към 31 декември 2008 г.: 15 599 (14 598) 4 — Контрол върху законосъобразността на актовете на Службата Общ брой на служителите: 44 (44,5) Проверка от Комисията на законосъобразността на актоветенапредседателя,закоитозаконодателствотооперативни: 17 на Общността не е предвидило контрол на законността административни: 21 отдругорган,кактоиназаконосъобразносттанасмесени: 6 актовете на административния съвет относно бюджета на Службата. 
Table Community Plant Variety Office (Angers) 3 — Decisions regarding the grant of Community plant variety rights are adopted by Committees composed of three members of staff of the Office and by the Board of Appeal in appeal proceedings. + 1 (2,5) other posts (national experts on secondment, local staff, employment agency staff) 4 — Control of the legality of the Office’s acts duties: Review by the Commission of the legality of the acts of the Office’s President in respect of which Community law does not provide for any control on legality by another body and of the acts of the Administrative Council relating to the Office’s budget.
5 — Външен одит Европейската сметна палата. 
Operational: 17 Administrative: 21 Mixed: 6 5 — External audit Court of Auditors.
Изпълняващи следните функции: Предоставени права: 2162 (2 616) 
Total staff: 44 (44,5) Assigned to the following Rights granted: 2 162 (2 616)
BG C 304/158 Официален вестник на Европейския съюз 15.12.2009 г. ОТГОВОРИ НА АГЕНЦИЯТА 13. 
C 304/158 Official Journal of the European Union 15.12.2009 EN THE OFFICE’S REPLIES 13.
За да може Службата да спази правните си задължения, без изкуствено да променя бюджетните сметки, неизплатените суми бяха включени като задължения в бюджета за 2008 г. вместо в този за 2009 г. 
Duetounexpecteddelays,theworkscouldnotbecompletedwithinthelifespanoftheirbudgetary commitments. For the Office to honour its legal obligations without distorting artificially the budget accounts, the outstanding amounts were therefore recommitted on the 2008 rather than on the 2009 budget.
По този начин, според Службата, не е допуснато нарушение на бюджетните правила. 
By doing so, in the opinion of the Office, budget rules were not breached.
Счетоводителят на Службата гарантира, че слабостите, установени при приключване на сметките, са поправени от доставчика на софтуер, и след всеобхватна проверка завери напълно бюджетния модул на новата ИТ счетоводна система. 
The Accounting Officer has ensured that the weaknesses identified during the closure were corrected by the software supplier and, on the basis of extensive testing, has fully validated the budgetary module of the new IT accounting software.
Заверката е изпратена до Палатата на 25 юни 2009 г. 
The validation was sent to the Court on 25 June 2009.
По отношение на забележките на Палатата Службата ще орга­ низира такъв одит през следващите месеци. 
In view of the remarks of the Court the Office will organise such an audit in the coming months.
Естествено Службата щеше да приложи конкурсна процедура, но това се оказа невъзможно поради системата за ексклузивна дистрибуция по отношение на избрания вид мебели. 
TheOfficewould,ofcourse,havefollowedacompetitiveprocedureifthishadnotbeenmade impossible by the exclusive distribution system for the type of furniture chosen.
По тази причина и в съот­ ветствие с член 126, параграф 1, буква б) от правилата за прилагане на финансовия регламент Службата счита, че процедура на договаряне е напълно обоснована. 
For this reason and in line with Article 126.1b of the implementing rules of the Financial Regulation the Office considered the negotiated procedure fully justified.
Основанието е надлежно документирано. 
This justification was duly documented.
C 338/168 Official Journal of the European Union 14.12.2010 EN REPORT on the annual accounts of the Community Plant Variety Office for the financial year 2009, together with the Office’s replies (2010/C 338/29) CONTENTS INTRODUCTION . . . . . . . . . . . . . . . . . . . . . . .. ... .. .. .. .. ... .. .. .. ... .. .. .. ... . 
C 338/168 Official Journal of the European Union 14.12.2010 EN REPORT on the annual accounts of the Community Plant Variety Office for the financial year 2009, together with the Office’s replies (2010/C 338/29) CONTENTS INTRODUCTION . . . . . . . . . . . . . . . . . . . . . . .. ... .. .. .. .. ... .. .. .. ... .. .. .. ... .
1-2 169 STATEMENT OF ASSURANCE . . . . . . . . . . .. .. ... .. .. .. .. ... .. .. .. ... .. .. .. ... . 
1-2 169 STATEMENT OF ASSURANCE . . . . . . . . . . .. .. ... .. .. .. .. ... .. .. .. ... .. .. .. ... . 3-15 169 OTHER MATTERS . . . . . . . . . . . . . . . . . . . .. .. ... .. .. .. .. ... .. .. .. ... .. .. .. ... .
3-15 169 OTHER MATTERS . . . . . . . . . . . . . . . . . . . .. .. ... .. .. .. .. ... .. .. .. ... .. .. .. ... . 
16 170 Table . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. ... .. .. .. .. ... . . . . . . . . . . . . . .. . . . . . .. .. ... ..
171 The Office’s replies . . . . . . . . . . . . . . . . . . . .. ... .. .. .. .. ... .. .. .. ... .. .. .. ... . . . . . . . . . .. 
171 The Office’s replies . . . . . . . . . . . . . . . . . . . .. ... .. .. .. .. ... .. .. .. ... .. .. .. ... . . . . . . . . . ..
172 Paragraph Page 
172 Paragraph Page
EN 14.12.2010 OfficialJournaloftheEuropeanUnion C338/169 INTRODUCTION 1. 
EN 14.12.2010 OfficialJournaloftheEuropeanUnion C338/169 INTRODUCTION 1.
The Community Plant Variety Office (hereinafter ‘the Office’), located in Angers, was created by Council Regulation (EC) No 2100/94 of 27 July 1994 (1). 
The Community Plant Variety Office (hereinafter ‘the Office’), located in Angers, was created by Council Regulation (EC) No 2100/94 of 27 July 1994 (1).
Its main task is to register and examine applications for the grant of Union industrial property rights for plant varieties and to ensure that the necessary technical examinations are carried out by the competent offices in the Member States (2). 
Its main task is to register and examine applications for the grant of Union industrial property rights for plant varieties and to ensure that the necessary technical examinations are carried out by the competent offices in the Member States (2).
Aftertheadoptionofasupplementaryamendingbudget, the Office’s 2009 budget was 13,2 million euro, compared with 12,5 million euro the previous year. 
Aftertheadoptionofasupplementaryamendingbudget, the Office’s 2009 budget was 13,2 million euro, compared with 12,5 million euro the previous year.
The number of staff employed by the Office at the end of the year was 46, as compared with 44 the previous year. 
The number of staff employed by the Office at the end of the year was 46, as compared with 44 the previous year.
President is responsible for putting in place (7) the organisa­ tional structure and the internal management and control systems and procedures relevant for drawing up final accounts (8) that are free from material misstatement, whether due to fraud or error, and for ensuring that the transactions underlying those accounts are legal and regular. 
President is responsible for putting in place (7) the organisa­ tional structure and the internal management and control systems and procedures relevant for drawing up final accounts (8) that are free from material misstatement, whether due to fraud or error, and for ensuring that the transactions underlying those accounts are legal and regular.
The Court’s responsibility 6. 
The Court’s responsibility 6.
TheCourt’sresponsibilityistoprovide,onthebasisof its audit, a statement of assurance as to the reliability of the annual accounts of the Office and the legality and regularity of the transactions underlying them. 
TheCourt’sresponsibilityistoprovide,onthebasisof its audit, a statement of assurance as to the reliability of the annual accounts of the Office and the legality and regularity of the transactions underlying them.
TheCourtconducteditsauditinaccordancewiththe IFAC and ISSAI(9) International Auditing Standards and Codes of Ethics. 
TheCourtconducteditsauditinaccordancewiththe IFAC and ISSAI(9) International Auditing Standards and Codes of Ethics.
Those standards require that the Court complies with ethical requirements and plans and performs the audit to obtain reasonable assurance about whether the accounts are free from material misstatement and whether the underlying transactions are legal and regular. 
Those standards require that the Court complies with ethical requirements and plans and performs the audit to obtain reasonable assurance about whether the accounts are free from material misstatement and whether the underlying transactions are legal and regular.
TheCourt’sauditinvolvesperformingproceduresto obtain audit evidence about the amounts and disclosures in the accounts and about the legality and regularity of the transactions underlying them. 
TheCourt’sauditinvolvesperformingproceduresto obtain audit evidence about the amounts and disclosures in the accounts and about the legality and regularity of the transactions underlying them.
The procedures selected depend on its audit judgement including the assessment of the risks of material misstatement of the accounts or of illegal or irregular transactions, whether due to fraud or error. 
The procedures selected depend on its audit judgement including the assessment of the risks of material misstatement of the accounts or of illegal or irregular transactions, whether due to fraud or error.
In making those risk assessments internal control relevant to the entity’s preparation and presentation of accounts is considered in order to design audit procedures that are appropriate in the circumstances. 
In making those risk assessments internal control relevant to the entity’s preparation and presentation of accounts is considered in order to design audit procedures that are appropriate in the circumstances.
The Court’s audit also includes evaluating the appropriateness of accounting policies used and, the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the accounts. 
The Court’s audit also includes evaluating the appropriateness of accounting policies used and, the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the accounts.
TheCourtbelievesthattheauditevidenceobtainedis sufficient and appropriate to provide a basis for the opinions set out below. 
TheCourtbelievesthattheauditevidenceobtainedis sufficient and appropriate to provide a basis for the opinions set out below.
STATEMENT OF ASSURANCE 3. 
STATEMENT OF ASSURANCE 3.
PursuanttotheprovisionsofArticle287(1),second subparagraph, of the Treaty on the Functioning of the European Union, the Court has audited the annual accounts (3) of the Office, which comprise the ‘financial statements’ (4) and the ‘reports on implementation of the budget’ (5) for the financial year ended 31 December 2009 and the legality and regularity of the transactions underlying those accounts. 
PursuanttotheprovisionsofArticle287(1),second subparagraph, of the Treaty on the Functioning of the European Union, the Court has audited the annual accounts (3) of the Office, which comprise the ‘financial statements’ (4) and the ‘reports on implementation of the budget’ (5) for the financial year ended 31 December 2009 and the legality and regularity of the transactions underlying those accounts.
This Statement is addressed to the Administrative Council of the Office in accordance with Article 111 of Council Regulation (EC) No 2100/94. 
This Statement is addressed to the Administrative Council of the Office in accordance with Article 111 of Council Regulation (EC) No 2100/94.
The Management’s responsibility 5. 
The Management’s responsibility 5.
Asauthorisingofficer,thePresidentimplementsthe revenue and expenditure of the budget in accordance with the financial rules of the Office under his own responsibility and within the limits of authorised appropriations (6). 
Asauthorisingofficer,thePresidentimplementsthe revenue and expenditure of the budget in accordance with the financial rules of the Office under his own responsibility and within the limits of authorised appropriations (6).
The (1) OJ L 227, 1.9.1994, p. 
The (1) OJ L 227, 1.9.1994, p.
(2) The Table summarises the Office's competences and activities. 
(2) The Table summarises the Office's competences and activities.
It is presented for information purposes. 
It is presented for information purposes.
(3) These accounts are accompanied by a report on the budgetary and financial management during the year which gives, inter alia, an account of the rate of implementation of the appropriations with summary information on the transfers of appropriations among the various budget items. 
(3) These accounts are accompanied by a report on the budgetary and financial management during the year which gives, inter alia, an account of the rate of implementation of the appropriations with summary information on the transfers of appropriations among the various budget items.
(4) The financial statements include the balance sheet and the economic outturn account, the cash-flow table, the statement of changes in capital and the annex to the financial statements which includes the description of the significant accounting policies and other explanatory information. 
(4) The financial statements include the balance sheet and the economic outturn account, the cash-flow table, the statement of changes in capital and the annex to the financial statements which includes the description of the significant accounting policies and other explanatory information.
(5) The budget implementation reports comprise the budget outturn account and its annex. 
(5) The budget implementation reports comprise the budget outturn account and its annex.
(6) Article 33 of Commission Regulation (EC, Euratom) No 2343/2002 of 19 November 2002 (OJ L 357, 31.12.2002, p. 
(6) Article 33 of Commission Regulation (EC, Euratom) No 2343/2002 of 19 November 2002 (OJ L 357, 31.12.2002, p.
(7) Article 38 of Regulation (EC, Euratom) No 2343/2002. 
(7) Article 38 of Regulation (EC, Euratom) No 2343/2002.
(8) The rules concerning the presentation of the accounts and accounting by the Agencies are laid down in Chapter 1 of Title VII of Regulation (EC, Euratom) No 2343/2002 as last amended by Regulation (EC, Euratom) No 652/2008 of 9 July 2008 (OJ L 181, 10.7.2008, p. 
(8) The rules concerning the presentation of the accounts and accounting by the Agencies are laid down in Chapter 1 of Title VII of Regulation (EC, Euratom) No 2343/2002 as last amended by Regulation (EC, Euratom) No 652/2008 of 9 July 2008 (OJ L 181, 10.7.2008, p.
23) and are integrated as such in the Financial Regulation of the Office. 
23) and are integrated as such in the Financial Regulation of the Office.
(9) International Federation of Accountants (IFAC) and International Standards of Supreme Audit Institutions (ISSAI). 
(9) International Federation of Accountants (IFAC) and International Standards of Supreme Audit Institutions (ISSAI).
C 338/170 Official Journal of the European Union 14.12.2010 EN Opinion on the reliability of the accounts 10. 
C 338/170 Official Journal of the European Union 14.12.2010 EN Opinion on the reliability of the accounts 10.
In the Court’s opinion, the Office’s Annual Accounts (10) present fairly, in all material respects, its financial position as of 31 December 2009 and the results of its operations and its cash flows for the year then ended, in accordance with the provisions of its Financial Regulation. 
In the Court’s opinion, the Office’s Annual Accounts (10) present fairly, in all material respects, its financial position as of 31 December 2009 and the results of its operations and its cash flows for the year then ended, in accordance with the provisions of its Financial Regulation.
Opinion on the legality and the regularity of the trans­ actions underlying the accounts 11. 
Opinion on the legality and the regularity of the trans­ actions underlying the accounts 11.
In the Court’s opinion, the transactions underlying the annual accounts of the Agency for the financial year ended 31 December 2009 are, in all material respects, legal and regular. 
In the Court’s opinion, the transactions underlying the annual accounts of the Agency for the financial year ended 31 December 2009 are, in all material respects, legal and regular.
Emphasis of matter 12. 
Emphasis of matter 12.
Withoutcallingintoquestiontheopinionexpressed in paragraph 11, the Court wishes to draw attention to the following matter. 
Withoutcallingintoquestiontheopinionexpressed in paragraph 11, the Court wishes to draw attention to the following matter.
With regard to procurement, a sample of 15 out of 16 procedures was audited. 
With regard to procurement, a sample of 15 out of 16 procedures was audited.
Thirteen cases were negotiated procedures or direct contracts, of which 11 contained errors affecting regularity some of which were serious. 
Thirteen cases were negotiated procedures or direct contracts, of which 11 contained errors affecting regularity some of which were serious.
In one case (11) services were purchased without a maximum duration and without a specified ceiling. 
In one case (11) services were purchased without a maximum duration and without a specified ceiling.