natgillin/translations-raw huggingface dataset:
Satsen for værdiforringelsen af udstyr, infrastruktur og andre aktiver godkendes af specialkomitéen hurtigst muligt.
The depreciation rate for equipment, infrastructure and other assets shall be approved by the Special Committee at the earliest time possible.
Den endelige bestemmelse for udstyr og infrastruktur, der er erhvervet i fællesskab, godkendes af specialkomitéen under hensyn til operative behov og økonomiske kriterier.
The final destination of equipment and infrastructure financed in common shall be approved by the Special Committee, taking into account operational needs and financial criteria.
infrastruktur sælges eller afhændes via Athena til værtslandet, en medlemsstat eller en tredjepart
in the case of infrastructure, be sold or transferred through Athena to the host country, a Member State or a third party;
udstyr sælges via Athena til en medlemsstat, værtslandet eller en tredjepart eller opbevares eller vedligeholdes af Athena, en medlemsstat eller en tredjepart til brug i en senere operation.
in the case of equipment, be sold through Athena to a Member State, the host country or a third party, or be stored and maintained by Athena, a Member State or such a third party, for use in a subsequent operation.
I forbindelse med salg skal udstyr og infrastruktur sælges til handelsværdien eller, hvis der ikke kan fastsættes en handelsværdi, til en retfærdig og rimelig pris, idet der tages hensyn til specifikke lokale forhold.
When sold, equipment and infrastructure shall be sold for their market value, or, where no market value can be determined, for a fair and reasonable price taking into account specific local conditions.
Salg eller afhændelse til værtslandet eller en tredjepart sker i overensstemmelse med de relevante gældende sikkerhedsforskrifter.
Sale or transfer to the host country or a third party shall be in accordance with the relevant security rules in force.
Såfremt det besluttes, at Athena ikke skal afhænde udstyr, der er finansieret i fællesskab i forbindelse med en operation, kan de bidragydende medlemsstater anmode de øvrige deltagende stater om finansiel kompensation.
When it is decided that Athena shall retain equipment financed in common for an operation, the contributing Member States may ask for financial compensation from the other participating Member States.
Den øverstbefalende for operationen fører regnskab over de overførsler, denne modtager fra Athena, de udgiftsforpligtelser, denne indgår, de betalinger, denne foretager, og de indtægter, denne modtager, samt udarbejder en fortegnelse over det løsøre, der finansieres over Athenas budget, og som anvendes til den operation, vedkommende har ansvaret for.
The operation commander shall keep accounts of transfers received from Athena, of expenditure he has committed and of payments made and of revenue received, as well as an inventory of the movable property financed by the Athena budget and used for the operation which he commands.
Endvidere opstiller den pågældende regnskabet over de fælles udgifter, der påløber under forberedelsen af eller efter operationer, og over de aktionsudgifter, der er afholdt, og de indtægter, der er modtaget under administratorens direkte myndighed.
He shall also draw up the accounts for the common costs incurred in preparation for, or further to, operations, and for operational expenditure and revenue implemented under the direct responsibility of the administrator.
Regnskabsføreren opstiller et konsolideret regnskab over Athenas indtægter og udgifter.
The accounting officer shall draw up the consolidated accounts for Athena’s revenue and expenditure.
Den øverstbefalende for den enkelte operation forelægger med henblik herpå et regnskab for regnskabsføreren over de udgiftsforpligtelser, den øverstbefalende har indgået, de udbetalinger, denne har foretaget, samt de indtægter, denne har modtaget.
Each operation commander shall send him the accounts for the expenditure he has committed and the payments he has made, and of revenue received.
Administratoren forelægger hver tredje måned specialkomitéen en oversigt over modtagelsen af indtægter og afholdelsen af udgifter siden regnskabsårets begyndelse.
Every three months, the administrator shall present to the Special Committee a report on the implementation of revenue and expenditure since the beginning of the financial year.
Med henblik herpå sender den øverstbefalende for den enkelte operation administratoren en oversigt over de fælles aktionsudgifter, der er afholdt til den operation, den øverstbefalende har ansvaret for.
To this end, every operation commander shall provide the administrator with a report on expenditure relating to the operational common costs of the operation which he commands.
De personer, der har til opgave at revidere Athenas indtægter og udgifter, skal forinden være blevet sikkerhedsgodkendt til at kunne få adgang til klassificerede informationer i Rådet mindst til og med klassifikationsgraden »secret UE« eller være tilsvarende sikkerhedsgodkendt af en medlemsstat eller af NATO.
The persons responsible for auditing Athena’s revenue and expenditure shall, before carrying out their task, have received clearance for access to classified information up to at least ‘Secret UE’ level held by the Council, or equivalent clearance from a Member State or NATO, as appropriate.
Disse personer skal beskytte klassificerede informationer, som de måtte få kendskab til under deres revision, i overensstemmelse med de regler, der gælder for sådanne informationer.
Those persons shall ensure that they respect the confidentiality of the information and protect the data of which they acquire knowledge during their audit task, in accordance with the rules applicable to that information and those data.
De personer, der har til opgave at revidere Athenas indtægter og udgifter, har omgående og uden varsel adgang til dokumenter og indholdet af enhver form for databærer vedrørende disse indtægter og udgifter samt til de lokaler, hvor disse dokumenter og databærere opbevares.
The persons responsible for auditing Athena’s revenue and expenditure shall have access without delay and without giving prior notice to the documents and to the contents of all data supports relating to that revenue and expenditure, and to the premises where those documents and supports are kept.
De personer, der deltager i modtagelsen af Athenas indtægter og afholdelsen af dens udgifter, yder administratoren og de personer, der har til opgave at revidere disse indtægter og udgifter, den nødvendige bistand til gennemførelsen af deres opgave.
The persons involved in implementing Athena’s revenue and expenditure shall give the administrator and the persons responsible for the audit of that revenue and expenditure the necessary assistance in performing their task.
Hvis en medlemsstat, en EU-institution eller en international organisation overdrages afholdelsen af Athenas udgifter, anvender den stat, institution eller organisation de regler, der gælder for revision af dens egne udgifter.
When the implementation of Athena’s expenditure has been entrusted to a Member State, a Union institution or an international organisation, that State, institution or organisation shall apply the rules which apply to the auditing of its own expenditure.
Administratoren eller de personer, der måtte blive udpeget hertil, kan dog til enhver tid foretage revision af Athenas fælles udgifter, der påløber under forberedelsen af eller efter operationer, eller de fælles aktionsudgifter i forbindelse med en operation.
However, the administrator or persons appointed by him may at any time carry out an audit of the common costs of Athena incurred in preparation for, or further to, operations, or the operational common costs of an operation.
Med henblik på de eksterne revisioner nedsættes der et kollegium bestående af seks revisorer.
With a view to external audits, a six-member College of Auditors shall be established.
Specialkomitéen udpeger hvert år to medlemmer for en periode på tre år, som kan forlænges én gang, blandt de kandidater, medlemsstaterne indstiller.
The Special Committee shall appoint members for a three-year period, renewable once, from candidates proposed by the Member States.
Specialkomitéen kan forlænge et medlems mandat med op til seks måneder.
The Special Committee may extend a member’s mandate by up to six months.
Kandidaterne skal være medlem af det højeste nationale revisionsorgan i en medlemsstat, eller være anbefalet af et sådant organ, og frembyde tilstrækkelig garanti for pålidelighed og uvildighed.
The candidates must be members of the highest national audit body of a Member State, or recommended by that body, and offer adequate guarantees of security and independence.
Ved udførelsen af disse opgaver
In carrying out these tasks:
betales kollegiets medlemmer fortsat af det organ, de er udlånt fra, idet Athena dog afholder deres rejseudgifter i henhold til de bestemmelser, der gælder for Den Europæiske Unions tjenestemænd i den tilsvarende lønklasse
the members of the College shall continue to be paid by their audit body of origin; Athena shall bear their mission expenses in accordance with the rules applicable to officials of the European Union of an equivalent grade;
kan medlemmerne kun anmode om eller modtage instrukser fra specialkomitéen; inden for rammerne af revisionsmandatet er revisorkollegiet medlemmer helt uafhængige og eneansvarlige for gennemførelsen af den eksterne revision
the members shall neither request nor receive instructions other than from the Special Committee; within its audit mandate the College of Auditors and its members shall be completely independent and solely responsible for the conduct of the external audit;
har medlemmerne kun referat til specialkomitéen med hensyn til udførelsen af deres opgaver
the members shall only report on their task to the Special Committee;
kontrollerer medlemmerne i løbet af regnskabsåret og efterfølgende ved kontrol på stedet samt ved kontrol af regnskabsbilagene, dels at de udgifter, der finansieres eller finansieres midlertidigt gennem Athena, afholdes i overensstemmelse med gældende lovgivning og principperne for forsvarlig økonomisk forvaltning, dvs. sparsommelighed, produktivitet og effektivitet, dels at den interne kontrol er fyldestgørende.
the members shall check during the financial year as well as ex post, through controls on the spot as well as on supporting documents, that expenditure financed or pre-financed through Athena is implemented in accordance with the legislation applicable and the principles of sound financial management, i.e. economy, effectiveness and efficiency, and that internal controls are adequate.
Revisorkollegiet vælger hvert år sin formand blandt sine medlemmer, idet det enten vælger en ny formand eller forlænger den siddende formands mandat.
Each year, the College of Auditors shall elect its chairman from amongst its members or extend his term of office.
Rådets generalsekretær udnævner på forslag af administratoren og efter at have underrettet specialkomitéen en intern revisor af Athena-mekanismen og mindst én assisterende intern revisor for en periode på tre år, der kan forlænges én gang; de interne revisorer skal have de nødvendige faglige kvalifikationer og frembyde tilstrækkelig garanti for pålidelighed og uvildighed.
On the basis of a proposal by the administrator and after informing the Special Committee, the Secretary-General of the Council shall appoint an internal auditor of the Athena mechanism, and at least one deputy internal auditor, for a period of three years, renewable once; internal auditors must have the necessary professional qualifications and offer sufficient guarantees of security and independence.
Den interne revisor kan hverken være anvisningsberettiget eller regnskabsfører; vedkommende kan ikke deltage i udarbejdelsen af årsregnskaberne.
The internal auditor may not be either an authorising officer or accounting officer; he may not take part in the preparation of financial statements.
Den pågældende har navnlig til opgave at vurdere, om de interne forvaltningssystemer er hensigtsmæssige og effektive, og i hvilket omfang tjenestegrenene har formået at gennemføre politikkerne og nå målene set i relation til de dermed forbundne risici.
He shall be responsible in particular for assessing the suitability and effectiveness of internal management systems and the performance of departments in implementing policies and reaching objectives by reference to the risks associated with them.
Den interne revisor udfører sine opgaver i alle de tjenestegrene, der er involveret i inkassering af Athenas indtægter eller afholdelse af udgifter, der finansieres gennem Athena.
The internal auditor shall perform his duties on all departments involved in the collection of Athena’s revenue or the implementation of expenditure financed through Athena.
Han aflægger beretning til administratoren og underretter den øverstbefalende for operationen om sine konklusioner og henstillinger.
He shall report to the administrator and inform the operation commander of his findings and recommendations.
Den øverstbefalende for operationen og administratoren sørger for, at henstillinger på baggrund af revisionsarbejdet følges op.
The operation commander and the administrator shall ensure that action is taken on recommendations resulting from the audits.
Desuden sørger den øverstbefalende for operationen for, at den interne revisor har fuld adgang til den operation, som vedkommende har ansvaret for.
Furthermore, each operation commander shall give the internal auditor full access to the operation which he commands.
Årlig regnskabsaflæggelse og -afslutning
Annual presentation and closure of accounts
Den øverstbefalende for den enkelte operation forelægger senest den 31. marts efter regnskabsårets afslutning eller inden fire måneder efter afslutningen af den operation, denne har ansvaret for, alt efter hvilken dato der kommer først, Athenas regnskabsfører de oplysninger, der er nødvendige for udarbejdelsen af årsregnskabet vedrørende de fælles udgifter, årsregnskabet vedrørende de midlertidigt finansierede og refunderede udgifter, jf. artikel 28, samt årsberetningen.
Each operation commander shall provide Athena’s accounting officer by 31 March following the end of the financial year, or within four months following the end of the operation which he commands, whichever is the earlier, with the necessary information to establish the annual accounts for common costs, the annual accounts for expenditure pre-financed and reimbursed pursuant to Article 28 and the annual activity report.
Inden den 15. maj efter regnskabsårets afslutning udarbejder administratoren med bistand fra regnskabsføreren og den øverstbefalende for den enkelte operation årsregnskaberne og årsberetningen og forelægger dem for specialkomitéen og revisorkollegiet.
The administrator, with the assistance of the accounting officer and each operation commander, shall establish and provide to the Special Committee and the College of Auditors, by 15 May following the end of the financial year, the financial statements and the annual activity report.
Specialkomitéen får inden otte uger efter fremsendelsen af årsregnskaberne forelagt en revisionserklæring af revisorkollegiet og Athenas reviderede årsregnskaber af administratoren bistået af regnskabsføreren og den øverstbefalende for den enkelte operation.
The Special Committee shall be provided, within eight weeks of the transmission of the financial statements, by the College of Auditors with an audit opinion and, by the administrator, assisted by the accounting officer and each operation commander, with Athena’s audited financial statements.
Specialkomitéen får inden den 30. september efter regnskabsårets afslutning forelagt revisionsrapporten af revisorkollegiet og gennemgår revisionsrapporten, revisionserklæringen og årsregnskaberne med henblik på at meddele decharge til administratoren, regnskabsføreren og den øverstbefalende for den enkelte operation.
The Special Committee shall be provided, by 30 September following the end of the financial year, with the audit report by the College of Auditors, and shall examine the audit report, the audit opinion and the financial statements with a view to granting a discharge to the administrator, the accounting officer and each operation commander.
Regnskabsføreren og den øverstbefalende for de enkelte operationer opbevarer hver på deres niveau samtlige regnskaber og løsørefortegnelser i en periode på fem år fra datoen for meddelelsen af den pågældende decharge.
All accounts and inventories shall be retained, each at his level, by the accounting officer and each operation commander for a period of five years from the date on which the corresponding discharge was granted.
Når en operation afsluttes, sikrer den øverstbefalende for operationen fremsendelsen af samtlige regnskaber og løsørefortegnelser til regnskabsføreren.
When an operation is terminated, the operation commander shall ensure transmission of all accounts and inventories to the accounting officer.
Specialkomitéen kan imidlertid beslutte at opføre ovenstående budgetsaldo efter at have modtaget revisionserklæringen fra revisorkollegiet.
The Special Committee may, however, decide to enter the balance of the abovementioned budget outturn after having received the audit opinion from the College of Auditors.
Den del af budgetsaldoen for et regnskabsår, der hidrører fra anvendelsen af de bevillinger, der er afsat til at dække fælles udgifter, der påløber under forberedelsen eller som følge af operationer, modregnes i de førstkommende bidrag fra de deltagende medlemsstater.
The part of the balance of the budget outturn for a financial year which comes from the implementation of appropriations intended to cover common costs incurred in preparation for, or further to, operations, shall be entered against the next contributions from participating Member States.
Den del af budgetsaldoen, der er blevet tilovers efter anvendelsen af bevillingerne til dækning af de fælles aktionsudgifter i forbindelse med en bestemt operation, modregnes i de førstkommende bidrag fra de medlemsstater, der har bidraget til denne operation.
The part of the balance of the budget outturn which comes from the implementation of appropriations intended to cover the operational common costs of a given operation shall be entered against the next contributions from the Member States which have contributed to that operation.
Hvis refusion ikke kan ske ved at foretage fradrag i de bidrag, der skal indbetales til Athena, tilbagebetales budgetsaldoen til den pågældende medlemsstat i henhold til BNI-nøglen for refusionsåret.
If reimbursement cannot be done by deduction from the contributions due to Athena, the balance of the budget outturn shall be repaid to the Member States concerned according to the GNI key of the year of reimbursement.
Hver medlemsstat, som deltager i en operation, kan senest den 31. marts hvert år underrette administratoren, om nødvendigt via den øverstbefalende for operationen, om de ekstraomkostninger, medlemsstaten har afholdt til operationen i det foregående regnskabsår.
Each Member State participating in an operation may provide information by 31 March each year to the administrator, where appropriate through the operation commander, on the incremental costs it has incurred for the operation during the previous financial year.
Regnskabsafslutning for en operation
Closure of the accounts of an operation
Når en operation er afsluttet, kan specialkomitéen på forslag af administratoren eller en medlemsstat beslutte, at administratoren med bistand fra regnskabsføreren og den øverstbefalende for operationen under alle omstændigheder skal forelægge specialkomitéen årsregnskaberne for denne operation for perioden indtil operationens afslutning og om muligt indtil dens afvikling.
When an operation is complete, the Special Committee may decide, on the basis of a proposal by the administrator or by a Member State, that the administrator, with the assistance of the accounting officer and of the operation commander, shall submit to the Special Committee the financial statements for that operation, at least up to the date on which it was completed, and, if possible, up to the date on which it was wound up.
Hvis det inden for den tildelte frist ikke er muligt at medtage de indtægter og udgifter, der er forbundet med afviklingen af en operation, i årsregnskaberne for denne operation, opføres disse indtægter og udgifter på Athenas årsregnskaber og gennemgås af specialkomitéen som led i proceduren i artikel 40.
If the financial statements cannot, within the given deadline, include the revenue and expenditure connected with the winding up of that operation, that revenue and expenditure shall appear in the financial statements for Athena and shall be examined by the Special Committee in the context of the procedure foreseen in Article 40.
Specialkomitéen godkender på baggrund af en erklæring fra revisorkollegiet det årsregnskab for operationen, som er blevet forelagt den.
The Special Committee shall, based on an opinion of the College of Auditors, approve the financial statements for the operation which have been submitted to it.
Den meddeler decharge til administratoren, regnskabsføreren og den øverstbefalende for den pågældende operation.
It shall grant a discharge to the administrator, the accounting officer and each operation commander for the operation in question.
Forseelser eller forsømmelser i forbindelse med gennemførelsen af budgettet straffes med disciplinære eller strafferetlige foranstaltninger over for den øverstbefalende for operationen, administratoren eller andet personale, som er stillet til rådighed navnlig af EU-institutionerne eller medlemsstaterne, i overensstemmelse med den vedtægt eller den ordning, som de hver især er omfattet af.
The conditions governing the disciplinary or criminal liability of the operation commander, the administrator and other staff made available in particular by the Union institutions or Member States, in the event of misconduct or negligence in the implementation of the budget shall be governed by the staff regulations or the arrangements applicable to them.
En bidragydende stat kan under ingen omstændigheder gøre Unionen eller Rådets generalsekretær ansvarlige for administratorens, regnskabsføreren eller det assisterende personales udførelse af deres opgaver.
In no case may the Union or the Secretary-General of the Council be held liable by a contributing State as a result of the performance of their duties by the administrator, the accounting officer or the staff assigned to them.
For så vidt angår ansvar uden for kontraktforhold erstatter de bidragydende stater gennem Athena og i overensstemmelse med de almindelige principper, der gælder for medlemsstaternes lovgivning og styrkernes vedtægter, skader, der er forvoldt af det operative hovedkvarter, styrkehovedkvarteret eller enhedshovedkvarteret i krisestrukturen, hvis sammensætning fastsættes af den øverstbefalende for operationen, eller er forvoldt af vedkommende personel under udførelsen af tjenesten.
In the case of non-contractual liability, any damage caused by the operation headquarters, force headquarters and component headquarters of the crisis structure, the composition of which shall be approved by the operation commander, or by their staff in the course of their duties shall be covered through Athena by the contributing States, in accordance with the general principles common to the laws of the Member States and the staff regulations of the forces, applicable in the theatre of operations.
En bidragydende stat kan under ingen omstændigheder drage Unionen eller medlemsstaterne til ansvar i forbindelse med kontrakter, der er indgået som led i gennemførelsen af budgettet, eller for skader forvoldt af enheder eller afdelinger i den krisestruktur, hvis sammensætning fastsættes af den øverstbefalende for operationen, eller af vedkommende personel under udførelsen af tjenesten.
In no case may the Union or the Member States be held liable by a contributing State for contracts concluded in the framework of budget implementation or for damage caused by the units and departments of the crisis structure, the composition of which shall be approved by the operation commander, or by their staff in the course of their duties.