natgillin/translations-raw huggingface dataset:
I overensstemmelse med meddelelsen om radio- og tv-virksomhed og på grundlag af de i betragtning 48 i denne afgørelse omtalte love og aftaler skal det konkluderes, at der ikke er tvivl om, at RTP er forpligtet til at udføre public service-tv, hvorfor public service-mandatet derfor formelt blev pålagt RTP.
In line with the Broadcasting Communication and in view of the laws and contracts referred to in recital 48 of this Decision, it should be concluded that there is RTP undoubtedly must perform the public service television obligations and a public service remit has, therefore, been officially entrusted to RTP.
Ikke alene er det nødvendigt, at public service-mandatet pålægges RTP gennem en formel handling; der skal også tages skridt til at sikre, at public service-mandatet tilvejebringes som krævet i lovgivningen og public service-aftaler. Som omtalt i betragtning 49-59 i denne afgørelse blev der oprettet forskellige kontrolmekanismer for at sikre, at RTP opfyldte public service-forpligtelserne som forudset.
Not only is it necessary that the public service be entrusted to RTP by means of an official act; steps should also be taken to ensure that the public service is provided as required by the law and the public service contracts As referred to in recitals 49 to 59 of this Decision., different control mechanisms were in place to ensure that RTP carried out the public service obligations in the manner provided for.
For det første har RTP pligt til at fremlægge rapporter vedrørende opfyldelsen af public service-forpligtelserne og planer ledsaget af udtalelser fra Gabinete de Auditoria.
Firstly, RTP was required to provide reports on the performance of its public service obligations and plans accompanied by an opinion of its internal board of auditors.
RTP fremlagde public service-rapporter for 1993-1998, som beskrev opfyldelsen af hver enkelt public service-forpligtelse med angivelse af udgifter for hver enkelt forpligtelse på baggrund af et analytisk bogføringssystem.
RTP produced public service reports in for the years 1993 to 1998 that described the fulfilment of each public service obligation and identified the costs of each public service obligation through an analytical accounting system.
For det andet kontrollerede finansministeren og et medlem af regeringen med ansvar for massemedier opfyldelsen af public service-aftalen, ligesom den portugisiske finanskontrol reviderede finansplanen.
Secondly, the Minister of Finance and the responsible government member for mass media audited the observance of the public service contract and the Inspector General of Finances audited the financial plan.
For det tredje skulle der finde en årlig ekstern revision sted.
Thirdly, annual external auditing had to take place.
Kommissionen kan ikke acceptere Portugals argument, som blev gentaget efter dommen afsagt af Retten i Første Instans i sag T-442/03, om, at public service-rapporterne rent faktisk blev revideret eksternt, og at der ikke var behov for yderligere foranstaltninger.
The Commission cannot accept the argument by Portugal, repeated after the judgment of the Court in Case T-442/03, that in fact the public service reports were externally audited and that thus no further action was necessary.
Situationen inden vedtagelsen af beslutningen af 15. oktober 2003 kan beskrives som følger:
The situation before the adoption of Decision of 15 October 2003 may be described as follows:
For 1992 eksisterede der ikke nogen public service-rapport, idet forpligtelsen til at levere public service-rapporter og en revision af sådanne rapporter først blev indført med koncessionsaftalen af 1993.
for the year 1992, no public service report existed, as the obligation to provide public service reports and an audit on such reports first came into place with the concession contract of 1993;
For 1993 og 1994 fandt der ikke nogen ekstern revision sted, blot en udtalelse fra selskabets repræsentanter, nemlig Conselho fiscal da RTP, som blot var en intern meddelelse til selskabet.
for the years 1993 and 1994, there was no external audit, just a statement by the company representatives, namely of the Fiscal Council of RTP (Conselho fiscal da RTP), which is merely internal to the company;
For 1995-1998 ledsagede en udtalelse fra en ekstern revisor, der var uafhængig af RTP og dets repræsentanter, rapporterne.
for the years 1995 to 1998, a statement by an external auditor independent from RTP and its representatives accompanied the reports.
Disse udtalelser bekræfter, at RTP opfyldte sime public service-forpligtelser.
Those statements confirm that RTP respected its public service obligations.
Der var imidlertid ikke adgang til mere detaljerede public service-rapporter, der førte til disse konklusioner.
No more detailed public service reports which led to these findings could however be accessed.
I betragtning af Retten i Første Instans' bemærkninger i sag T-442/03, navnlig præmis 232-256 i dommen, kunne Kommissionen imidlertid ikke udelukkende forlade sig på de (kortfattede) revisionsudtalelser om de public service-rapporter, der er omtalt i betragtning 177 i denne afgørelse, og accepterede i stedet Portugals tilbud om at gennemføre en ekstern revision på basis af de eksisterende public service-rapporter for alle de pågældende år.
However, in view of the findings of the Court in Case T-442/03 and in particular in paragraphs 232 to 256 of the judgment, the Commission could not rely exclusively on the (short) audit statements on the public service reports referred to in recital 177 of this Decision and instead accepted Portugal’s offer to carry out an external audit on the basis of the existing public service reports for all the years concerned.
Den eksterne revisor forholdt sig imidlertid til andre dokumenter for at vurdere, om public service-mandatet var blevet opfyldt.
However, the external auditor relied on other document to assess whether the public service mandate had been fulfilled.
Der er ikke udført nogen ekstern revision for 1998, idet der altid eksisterede, hvilket heller ikke blev bestridt af SIC, en ekstern revision i form af BDO Binder-rapporten for 1998, som der henvises til i betragtning 186-188 i denne afgørelse.
For the year 1998, no external audit has been performed, as there always existed, undisputed also by SIC, an external audit in form of the BDO Binder report 1998, which is referred to later in recitals 186-188 of this Decision.
De nye revisioner for 1992-1997 er blevet tilrettelagt af den nationale medietilsynsmyndighed, nemlig Entidade Reguladora para a Comunicação Social (ERC).
The new audits for the years 1992 to 1997 have been organised by the national media regulator, namely the Entidade Reguladora para a Comunicação Social, ERC.
ERC er en uafhængig forvaltningsmyndighed, som i overensstemmelse med den portugisiske forfatning er ansvarlig for bl.a. at sikre overholdelsen af statutter og regler for massemediernes aktiviteter.
The ERC is an independent administrative body which, in accordance with the Portuguese Constitution, is responsible for ensuring, among other things, the respect for the statutes and rules governing mass media activity.
Den tilrettelagde revisioner, der skulle gennemføres for perioden 1992-1997 ved at indgå aftale med den eksterne revisor, Pedro Roque, som er uafhængig af RTP.
It organised audits to be carried out for the years from 1992 until 1997 by contracting with the external auditor, Pedro Roque, which is independent of RTP.
I betragtning af den tid, der er gået mellem 1992 og revisionerne af public service-rapporterne i 2010, har det været vanskeligt at vurdere alle oplysningerne.
Given the time elapse between 1992 and the public service report audits carried out in 2010, it has been difficult to access all the data.
Dette forklarede undersøgelsens længde og den tid, det tog at gennemføre nye revisioner.
This explained the length of the investigation and the time it took to conduct new audits.
Imidlertid kunne revisionerne til sidst gennemføres, idet public service-rapporterne allerede (med undtagelse af 1992) eksisterede, og da revisorerne således havde et udgangspunkt for deres revision.
However, in the end, the audits could be carried out, as the public service reports already (except for the year 1992) existed and the auditors thus had a basis for their audit.
Revisionerne for 1992-1997 er blevet fremsendt til Kommissionen.
The audits for the years from 1992 to 1997 have been submitted to the Commission.
De eksterne revisioners mandat er at vurdere og overvåge RTP's public service-radio- og tv-virksomhed og de betalinger, selskabet modtog for denne opgave.
The external audits state that their mandate is to assess and monitor the public broadcasting service, as provided by RTP and the payment received by it for that task.
De indeholder en beskrivelse af de oplysninger, der skal tages i betragtning.
They contain a description of the information taken into account.
De henviser bl.a. til lov nr. 58/90 (lov om public service-radio- og tv-virksomhed, lov nr. 21/92 om omdannelse af RTP, public service-aftalerne, årsregnskaberne og de eksterne revisioner af årsregnskaberne, den offentlige forretningsplan og budgettet (Plano de Actividades e Orçamento do Serviço Público), samt public service-rapporterne for de respektive år (Relatorio sobre o Cumprimento das Obrigacaoes do Servico Publico, RCOSP). Revisionerne omtaler, at på grund af den lange tid, der gik mellem 1992 og 1997 og revisionsaftalen i 2010, var visse dokumenter blevet destrueret, og visse oplysninger gået tabt. Derfor fokuserede revisionsrapporten primært på de tilgængelige rapporter, navnlig public service-rapporterne [89] og de godkendte årsregnskaber.
They refer, inter alia, to Law No 58/90 (Public service broadcasting Act, Law No 21/92 on the transformation of RTP, the public service contracts, the yearly accounts and the external audits on the yearly accounts, the Public Business Plan and Budget (Plano de Actividades e Orçamento do Serviço Público), the public service reports for the respective years (Relatorio sobre o Cumprimento das Obrigaçaoes do Servico Publico, RCOSP). The audits mention that due to the long period of time which elapsed between the years 1992 to 1997 and the auditing contract in 2010, some documents were destroyed and certain information was not available. For that reason, the audit report mainly focused on the available reports, in particular the public service reports [89] and the certified annual accounts.
På trods af disse tidsmæssige begrænsninger fandt revisorerne, at det var muligt at leve op til deres kontrakt og gennemføre revisionerne samt foretage en vurdering af RTP's overholdelse af public service-forpligtelsen og den kompensation, selskabet havde modtaget.
Despite those constraints due to the lapse of time, the auditors found it possible to fulfil their contract and carry out the audits and make an assessment of the fulfilment of RTP’s public service obligation and the compensation received by it.
Revisionerne anfører udtrykkeligt, at revisorerne var i stand til at overvinde de vanskeligheder, som var forbundet med den tidsmæssige forskydning og gennemføre revisionerne.
The audits expressly state that the auditors were able to surmount the difficulties incurred to the lapse of time and carryout out the audits.
Selv om revisorerne eksempelvis fremsatte det forbehold, at de ikke var i stand til at undersøge omkostningsregnskabskriterierne og omkostningsfordelingsmetoderne, havde dette vist sig ikke at være til hinder for at gennemføre revisionen og for at komme med en positiv konklusion.
For example, while the auditors make the reservation that the cost accounting criteria and methods of cost allocations were not able to be consulted, that did not prove to be an impediment for carrying out the audit and for coming to a positive conclusion.
I den sammenfattende rapport hedder det, at: »Alle RTP's udgifter og indtægter er baseret på den præmis, at selskabets virksomhed kun består af levering af public service-tv-virksomhed, og at nærværende revisioner var baseret på årsregnskaber revideret både af selskabets interne revisor og af eksterne revisorer, hvoraf der ikke fremgik andre relevante oplysninger end dem, der beskrives i enkeltheder i årsregnskabet.« [90] Kommissionen havde allerede fastslået (se betragtning 18 i denne afgørelse), at RTP kun havde udøvet public service-virksomhed i de år, der undersøges, hvorimod de kommercielle aktiviteter var gennemført af juridisk adskilte datterselskaber af RTP.
The synthesis report states that: ‘all the costs and revenues of RTP are based on the premise that its activity only refers to the provision of public television services, and that the present audits were based on financial statements audited by both the company’s internal auditor and external auditors, from which did not result any relevant facts other than the ones described in detail in the annual accounts’ [90]. The Commission had already established (see recital 18 of this Decision) that RTP had only conducted public service activities during the years under investigation, whereas the commercial activities were carried out by legally distinct subsidiaries of RTP.
Omkostningsfordelingskriterierne er derfor kun relevante for placeringen af omkostningsfordelingen inden for de public service-omkostninger, som RTP har afholdt, og bør ikke have nogen virkning på størrelsen af de samlede public service-omkostninger.
The cost allocation criteria and are therefore only relevant for placing cost allocation within the public service costs incurred by RTP and should not have any effect on the amount of the total public service costs.
Med hensyn til de finansielle oplysninger fandt Kommissionen, at de eksterne revisorer legitimt kunne påberåbe sig årsregnskabet, der altid var ledsaget af en revisionspåtegning om nøjagtigheden af RTP's regnskaber.
As regards the financial information, the Commission found that the external auditors could legitimately rely on the annual financial accounts, which were always accompanied by an audit certifying the accuracy of the accounts of RTP.
Ifølge public service-aftalerne var målet med den eksterne revision af public service-rapporten at verificere, at RTP havde levet op til sine public service-forpligtelser i henhold til selskabets mandat, og at public service-kompensationen er i overensstemmelse med de omkostninger, der medgår til sådanne forpligtelser.
According to the public service contracts, the objective of the external audit on the public service report was to verify that RTP had fulfilled its public service obligations as mandated and that the public service compensation is in line with these costs performing such obligations.
Derfor var det, selv om de finansielle oplysninger for leveringen af public service-ydelsen i de år, der blev undersøgt, vedrørte RTP's levering af public service-ydelser, nødvendigt med en yderligere uafhængig vurdering for at fastslå, om de afholdte omkostninger var i overensstemmelse med public service-mandatet.
Therefore, while the financial data for the public service provision during the years under investigation related to the provision of public service by RTP, a further independent verification was necessary to ascertain whether the costs incurred complied with the public service mandate.
De eksterne revisorer bekræfter dette punkt.
The external auditors confirm that point.
En række revisionsrapporter nævner, at RTP kunne have anmodet om et højere kompensationsbeløb, men ikke havde mulighed herfor på grund af betingelserne i public service-aftalerne, jf. artikel 15, stk. 4, i den tidligere public service-aftale og artikel 19, stk. 3, i den nye public service-aftale af 1996.
A number of audit reports mention that RTP could have requested a higher amount of compensation but was prevented from doing so due to the terms of the public service contracts, due to Article 15(4) of the old public service contract and Article 19(3) of the 1996 new public service contract.
De enkelte eksterne revisioner for 1994, 1996 og 1997 indeholder udtalelser vedrørende forskellen mellem de høje omkostninger, som RTP rent faktisk har afholdt med henblik på levering af public service-ydelsen og den kompensation, selskabet havde modtaget, og som var mindre end de afholdte omkostninger [92].
The individual external audits for the years 1994, 1996 and 1997 contain statements regarding the difference between the high costs actually incurred by RTP for providing the public service and the compensation received by it which was less than the costs incurred [92].
Den endelige sammenfattende rapport for alle de år, der er blevet revideret, siger udtrykkeligt, at: »for alle årene lå kompensationsbetalingen, der var tildelt og betalt, under de beløb, der var anført i hver RCOPS (Relatório sobre o cumprimento das obrigações de serviço público, public service-rapporterne)« [93].
The final synthesis report for all the years which have been audited states explicitly that: ‘for all years, the compensatory indemnification that was attributed and paid was inferior to the amounts indicated in each RCOPS (Relatório sobre o cumprimento das obrigações de serviço público, the public service reports)’ [93].
Visse revisioner (med undtagelse af revisionerne for 1992 og 1993) anfører, at RTP havde overskredet den lovfæstede reklametid, dvs. selskabet sendte flere reklamer, end det havde tilladelse til i henhold til public service-aftalerne.
Certain audits (with the exception of those for the years 1992 and 1993), state that RTP exceeded the legal advertising limit, i.e. it broadcasted more advertisements than it was permitted to do by the public service contracts.
De indtægter, som RTP modtog for disse reklamer, skal tages med i betragtning, når public service-omkostningerne skal beregnes, i overensstemmelse med meddelelsen om radio- og tv-virksomhed, idet indtægter, som genereres ved public service-virksomheden, herunder reklameindtægter, skal medtages i beregningen af selskabets public service-finansieringsbehov.
The revenue that RTP received for such advertising must be taken into account for calculating the public service costs, in accordance with the Broadcasting Communication, as income generated by the public service, including advertising revenues, should be integrated into the calculation of the company’s public service financing need.
Det forhold, at reklametiderne var overskredet, påvirkede ikke revisorens analyse for hele perioden 1992-1997. Public service-kompensationen svarede til de public service-opgaver, som RTP udførte, og der fandt ikke nogen overkompensation sted.
The fact that advertising limits were exceeded did not affect the auditor’s analysis that for all 1992-97 the public service compensation corresponded to the public service tasks carried out by RTP and there was no overcompensation.
Portugal bekræftede ligeledes, at for så vidt angår 1994, 1995 og 1996, blev alle reklameindtægter (herunder dem, der skyldes en overskridelse af den tilladte reklametid) medtaget og reducerede public service-finansieringsbehovet tilsvarende [94].
Portugal also confirmed that in respect of the years 1994, 1995 and 1996, all advertising profits (so including those resulting from an excess of allowed advertising time) were taken into account and reduced the public service financing need respectively [94].
For 1996 blev det i artikel 15 i den nye public service-aftale anført, at med henblik på fastlæggelsen af kompensationen kan overskud af udnyttelsen af kanalerne ikke medtages ved sammenlægning af omkostningerne med det formål at beregne de samlede public service-omkostninger.
As regards the year 1996, article 15 in the new public service contract stipulated that, for the determination of the compensation the profits resulting from the exploitation of the channels, may not be taken into account when summed the costs for the purposes of calculating the total cost of the public service.
»Overskuddet« omfatter reklameindtægterne.
The ‘profits’ includes the advertising revenues.
Portugal bekræftede udtrykkeligt, at reklameoverskuddet blev fratrukket det krævede kompensationsbeløb [95].
Portugal explicitly confirmed that the advertising profits were deducted from the amount of compensation required [95].
Med hensyn til 1998 gennemførte den eksterne revisor BDO Binder en undersøgelse om forholdet mellem RTP's public service-opgave og de dermed forbundne omkostninger.
As regards the year 1998, the external BDO Binder carried out an investigation regarding the relationship between RTP’s public service remit and the costs related thereto.
BDO Binder-rapporten fremsætter flere fremadrettede henstillinger og foreslår en styrkelse af RTP's interne kontrol for at sikre overensstemmelse med interne regler, men omfatter ikke nogen konklusion om, at RTP havde modtaget overkompensation i forbindelse med de public service-opgaver, selskabet havde udført, eller at der ikke kunne fæstes lid til de tal, der var anvendt i den af RTP udarbejdede public service-rapport og anvendt af Kommissionen i beslutning af 15. oktober 2003.
The BDO Binder report gives several future oriented recommendations and suggests strengthening RTP’s internal controls to ensure compliance with internal regulations, but does not include any finding that RTP had received too much compensation in relation to the public service tasks carried out by it or that the figures used in the public service report drawn up by RTP and used by the Commission in Decision of 15 October 2003 could not be relied upon.
Når BDO Binder-rapporten beskæftiger sig med konkrete tal, henviser den til en manglende optegnelse over visse aktiver.
When the BDO Binder report addresses concrete figures, it refers to a failure in drawing up an inventory for certain assets.
Imidlertid synes BDO Binder-rapporten mere at kritisere manglen af en fortegnelse over aktiver [96], end at konkludere, at de respektive investeringer ikke var foretaget, og at der ikke var taget korrekt højde for investeringsværdierne.
However, the BDO Binder Report appears more to criticise the absence of an asset inventory [96], rather than concluding that the respective investments had not been made and that the investment values have wrongly been accounted for.
Som understreget af Portugal var der imidlertid under alle omstændigheder ikke medtaget tal for de respektive investeringer i beregningen af kompensationen, hvilket udelukkede, at afskrivninger på anlægsaktiver kunne kompenseres.
However, as stressed by Portugal, figures for the respective investments were, in any event, not included in the compensation calculation, which excluded that depreciation costs for fixed assets could be reimbursed.
Med hensyn til overskridelsen af reklametiderne fandt BDO Binder-rapporten, at alle reklameindtægter var medtaget i beregningen af public service-finansieringsbehovet.
As regarding the excess of advertising times the BDO Binder report found that all advertising income had been taken into account for the calculation of the public service financing need.
Igen giver ingen af disse faktorer revisoren anledning til at komme med en negativ udtalelse om RTP's opfyldelse af selskabets public service-forpligtelser, ligesom han ikke peger på nogen forekomst af overkompensation.
Again, none of these factors lead the auditor to give a negative opinion on the fulfilment — by RTP of its public service obligations nor does it point to any overcompensation.
Men det vigtigste for analysen i denne beslutning er konklusionen i BDO Binder-rapporten (som ikke anfægtes af SIC) om, at RTP kunne have krævet 25 mia. PTE for opfyldelsen af sine public service-forpligtelser, men i stedet kun modtog 14 mia. PTE.
But most importantly for the analysis in this Decision is the conclusion in the BDO Binder Report (which is not disputed by SIC), that RTP could have claimed PTE 25 billion for the fulfilment of its public service obligations, but instead only received PTE 14 billion.
Med andre ord peger BDO Binder-rapporten ikke på nogen overkompensation, men kommer i stedet til den modsatte konklusion.
In other words, the BDO Binder report does not point to any overcompensation but instead comes to the opposite conclusion.
PWC-revisionen
The PWC audit