natgillin/translations-raw huggingface dataset:
2 Pržsidenten Tabel 1 EF-Sortsmyndigheden (Angers) Ń en repržsentant for Kommissionen samt deres suppleanter 35 (33) stillinger i henhold til stillingsfortegnelsen, Antal meddelte 1 869 (1 704) beskyttelser: i kraft pr. Ń At fastsžtte regler for arbejdsgangen i Sortsmyndigheden (hjžlpeansatte, udstationerede nationale eksperter, lokalt ansatte, vikarer) (pr. 31.12.2002: 7 800). 
President of the Office Table 1 Community Plant Variety Office (Angers) Ń One representative of each Member State Staff numbers as at 31 December 2003: External technical examinations: 1 929 (1 295) Rights granted: 1 869 (1 704) Tasks Posts occupied: 34 (28) 1 (2) other posts (auxiliary contracts, Appointed by the Council from a list of candidates proposed by the Commission after obtaining the opinion of the Administrative Council 3.
C 324/102 DA Den Europžiske Unions Tidende 30.12.2004 Indtžgternes art budget for indtžgter regnskabsret Udgifternes fordeling frem-bort- Egne indtžgter 7,4 8,2 Afsnit I Personale 3,6 3,5 3,2 0,1 0,2 0,0 0,0 0,0 3,6 3,5 3,3 0,1 0,2 Indtžgter Ń administrative operationer Afsnit II Driftsudgifter Diverse indtžgter Finansielle indtžgter Budgetsaldo fra det foregende regnskabsr 3,2 0,0 11,1 8,8 I alt I alt 11,1 10,4 5,0 5,2 1,0 3,9 1,5 0,2 15,0 14,3 6,5 5,2 1,2 Indtžgter Udgifter Indtžgter opfżrt i det endelige Oppebrne Bevillinger i den endelige budget Bevillinger fremfżrt fra det foregende regnskabsr Disponible bevillinger (2003-budgettet og regnskabsret 2002) 0,2 0,0 0,0 0,1 0,4 0,4 1,0 0,8 0,6 0,2 0,2 0,2 0,1 0,0 1,2 1,0 0,7 0,2 0,3 Operationelleudgifter 6,6 6,1 1,2 4,9 0,5 3,7 1,3 0,2 10,3 9,8 2,5 4,9 0,7 NB: Tallene er afrundet, og summen af tallene i tabellen kan derfor afvige fra totalen. 
C 324/102 EN Official Journal of the European Union 30.12.2004 Origin of revenue Revenue entered in the final budget for the financial year Revenue collected Expenditure allocation outstand- Own revenue 7,4 0,2 8,2 0,0 Title I Staff 3,6 3,5 3,2 0,1 0,2 0,0 0,0 0,0 3,6 3,5 3,3 0,1 0,2 0,2 0,3 4,9 0,7 Administrative revenue Title II Administration Miscellaneous revenue 1,0 0,8 0,6 0,2 0,2 0,2 0,1 0,0 1,2 0,8 0,7 Operatingactivities 6,6 6,1 1,2 4,9 0,5 3,7 1,3 0,2 10,3 6,1 2,5 Financial revenue 0,0 0,4 0,1 0,4 Budgetary balance from the previous financial year 0,0 3,2 Total 11,1 8,8 5,2 1,0 3,9 1,5 0,2 15,0 10,4 6,5 5,2 1,2 Revenue Expenditure 11,1 10,4 5,0 Source: information supplied by the Office.
Afsnit III Tabel 2 EF-Sortsmyndigheden Ń Budgetgennemfżrelsen i regnskabsret 2003 frem-bevil- forplig-betalin- fżrte faldne ede beta-faldne bevil-forplig- betalin-fżrte faldne linger telser ger bevil-bevil- forplig-linger bevillinger telser ger bevil-bevillin- bort-uindfri- bort-linger linger telser linger linger ger (millioner euro) 30.12.2004 DA Den Europžiske Unions Tidende C 324/103 Tabel 3 EF-Sortsmyndigheden Ń Forvaltningsregnskab for regnskabsrene 2003 og 2002 2003 8 199 156 401 8 757 3 245 98 583 195 1 179 4 863 10 164 Đ 1 407 13 977 249 Regnskabsrets saldo 12 825 NB: Tallene er afrundet, og summen af tallene i tabellen kan derfor afvige fra totalen. 
NB: The totals may include differences due to rounding. Title III Total Table 2 Community Plant Variety Office Ń Implementation of the budget for the 2003 financial year Appropriations in the final budget Appropriations carried over from the previous financial year Available appropriations (2003 budget and 2002 financial year) appro-entered com-paid carried can-ing paid can-pria- mitted over celled com-celled tions com-paid carried cancelled mitted over mitments (million euro)
Kilde: Sortsmyndigheden. 
Source: information supplied by the Office.
C 324/104 DA Den Europžiske Unions Tidende 30.12.2004 Tabel 4 EF-Sortsmyndigheden Ń Balance pr. 31. december 2003 og pr. 31. december 2002 Aktiver 2003 2002 68 2 404 229 140 Đ 338 2 503 0 51 24 384 459 18 103 75 18 178 21 141 Passiver 2003 2 538 13 977 Đ 1 153 15 363 2 145 5 156 1 194 216 9 7 721 23 084 (tusind euro) 2002 2 503 11 029 2 948 16 480 0 3 887 160 366 216 32 4 661 21 141 Anlžgsaktiver Egenkapital Egenkapital Programmel 78 Ejendomme 2 427 Edb-udstyr 219 Reserve Regnskabsrets saldo Kortfristet gžld Uindfriede forpligtelser vedrżrende 2002-fremfżrsler Automatisk fremfżrte bevillinger Kortfristede tilgodehavender Forskud fra kunder Skyldig moms Sociale bidrag Anlžg og inventar Afskrivninger 161 Đ 345 2 538 Subtotal Subtotal Kautioner og garantistillelser Leverandżrer Indtžgtsordrer 3 Diverse debitorer 29 Momstilgodehavender 371 Subtotal 403 Likvid beholdning Banker 20 065 Forskudsforvaltning 75 Subtotal 20 140 I alt 23 084 3 Subtotal I alt NB: Tallene er afrundet, og summen af tallene i tabellen kan derfor afvige fra totalen. 
C 324/104 EN Official Journal of the European Union 30.12.2004 Table 4 Community Plant Variety Office Ń Balance sheet at 31 December 2003 and 31 December 2002 Assets 2003 78 2 427 219 161 Đ 345 2 538 3 3 29 371 403 20 065 75 20 140 23 084 2002 68 2 404 229 140 Đ 338 2 503 0 51 24 384 459 18 103 75 18 178 21 141 Liabilities 2003 2 538 13 977 Đ 1 153 15 363 2 145 (1 000 euro) 2002 2 503 11 029 2 948 16 480 0 3 887 160 366 216 32 4 661 21 141 Fixed assets Fixed capital Own capital Computer software Buildings Computer equipment Equipment and furniture Depreciation Indemnities and guarantees Current assets Recovery orders Sundry accounts receivable VAT to be recovered Cash accounts Banks Imprest account Reserve Balance for the financial year Current liabilities Outstanding commitments in respect of carry-overs from 2002 Subtotal Subtotal Subtotal Subtotal Total Automatic carry-overs Suppliers 1 Subtotal Total 5 156 Advances from customers VAT to be paid Deductions from salaries 194 216 9 7 721 23 084 NB: The totals may include differences due to rounding.
Tabellen er udarbejdet p grundlag af Sortsmyndighedens eget regnskab. 
These tables summarise the data provided by the Office in its own accounts.
30.12.2004 DA Den Europžiske Unions Tidende C 324/105 EF-SORTSMYNDIGHEDENS SVAR 7. 
30.12.2004 EN Official Journal of the European Union C 324/105 THE OFFICEŐS REPLIES 7.
Formuleringen af artikel 8 i den nye forordning kan give anledning til at tro, at bevillingerne under afsnit III fra og med den nye finansforordnings ikrafttržden den 16. september 2003 de facto kan betragtes som opdelte bevillinger. 
The wording of Article 8 of the new Financial Regulation suggests that once the new Regulation had entered into force on 16 September 2003, appropriations under Title III may de facto be considered differentiated.
EF-Sortsmyndigheden mener, at budgetmyndighedens godkendelse af budgettet for 2004, der viser de opdelte bevillinger, idet der er taget hżjde for tidligere ikke-udbetalte forpligtelsesbevillinger, gżr det ud for, at der ikke er forelagt et žndringsbudget. 
The Office considers that the adoption by the budgetary authority of the 2004 budget, which included differentiated appropriations taking account of previous commitments still to be paid, makes up for the lack of an amending budget.
EF-Sortsmyndigheden fremsender en ny anmodning om godtgżrelse i forbindelse med de 206 553 euro. 
The Office will submit a new request for the reimbursement of the outstanding EUR 206553.
Med hensyn til de resterende 9 495 euro vil der blive truffet beslutning herom inden udgangen af 2004. 
As regards the remaining EUR 9 495, a decision will be taken before the end of the year.
Denne validering er ved at blive fžrdiggjort. 
This validation is being finalised.
10. hederne for en bedre integration af dens edb-systemer. 
The Office is looking at improved integration of its com-
DEN EUROPŽISKE REVISIONSRET DA DEN FINANSIELLE OG ŻKONOMISKE KRISES KONSEKVENSER FOR OFFENTLIG REGNSKABSPLIGT OG ANSVARLIGHED SAMT OFFENTLIG REVISION I EU OG REVISIONSRETTENS ROLLE Positionspapir 2011 
EUroPEAn CoUrT oF AUdITorS En ConSEQUEnCES For PUBLIC ACCoUnTABILITY And PUBLIC AUdIT In THE EU And THE roLE oF ECA In THE LIGHT oF THE CUrrEnT FInAnCIAL And EConoMIC CrISIS Position Paper 2011
3 INDLEDNING 1. 
3 InTrodUCTIon 1.
Den globale finansielle og żkonomiske krise, som opstod i 2007, har haft store konsekvenser for Den Europžiske Union. 
The global financial and economic crisis that started in 2007 has had major consequences for the European Union.
Som reaktion p krisen har EU truffet foranstaltninger til at stżtte finanssektorens bžredygtighed, fremme żkonomisk genopretning og vžkst, yde finansiel bistand til medlemsstater og styrke medlemsstaternes koordinering af finanspolitikken og den żkonomiske politik. 
In response to the crisis, the EU has taken measures to support the sustainability of the financial industry, to promote economic recovery and growth, to provide financial assistance to Member States and to strengthen fiscal and economy policy coordination by Member States.
Disse foranstaltninger har žndret den żkonomiske og monetžre politik, skabt nye organer og instrumenter og etableret nye politiske strukturer og processer. 
These measures have changed the conduct of economic and monetary policy, created new bodies and instruments, and established new policy structures and processes.
Alt dette har ogs vžsentlige konsekvenser for anvendelsen af offentlige midler - EU-borgernes skattepenge - i EU. 
They also have important implications for the use of public funds Đ taxes paid by the EU citizens Đ in the EU.
Žndringerne i Unionens żkonomiske politik giver nye udfordringer med hensyn til regnskabspligt og ansvarlighed, klarhed og benhed samt offentlig revision. 
The changes in the economic policy set-up of the Union raise new challenges for accountability, transparency and public audit.
Retten mener, at de nye foranstaltninger bżr overholde princippet om, at der skal sikres tilstržkkelig klarhed og benhed, offentlig regnskabspligt og ansvarlighed samt offentlig revision, nr offentlige midler er involveret. 
The Court considers that these new measures should respect the principle that where public funds are at stake there should be adequate arrangements for transparency, public accountability, and public audit.
I dette positionspapir undersżges en ržkke centrale elementer i EU's reaktion p krisen og deres konsekvenser for offentlig revision, herunder deres konsekvenser for Den Europžiske Revisionsrets (Rettens) rolle. 
This paper examines the consequences for public audit of key elements of the EUŐs response to the crisis, including for the role of the European Court of Auditors (the Court).
4 EU'S REAKTION P KRISEN OG KONSEKVENSERNE FOR OFFENTLIG REVISION Finanssektorens bžredygtighed 3. 
4 THE PUBLIC AUdIT IMPLICATIonS oF THE EU rESPonSE To THE CrISIS Financial industry sustainability 3.
EU har truffet en ržkke foranstaltninger til at fremme bžredygtighed i finanssektoren, herunder oprettet Det Europžiske Finanstilsynssystem. 
The EU has taken a number of measures to encourage a sustainable financial industry, including the establishment of the European System of Financial Supervision.
En vžsentlig udvikling p mikrotilsynsomrdet er oprettelsen af tre nye tilsynsmyndigheder, Den Europžiske Banktilsynsmyndighed (EBA), Den Europžiske Tilsynsmyndighed for Forsikrings-og Arbejdsmarkedspensionsordninger (EIOPA) og Den Europžiske Vžrdipapir-og Markedstilsynsmyndighed (ESMA), der har vžret operationelle siden 1. januar 2011. 
As regards micro-prudential supervision, a major development is the establishment of three new supervisory agencies, the European Banking Authority (EBA), the European Insurance and occupational Pensions Authority (EIoPA) and the European Securities and Markets Authority (ESMA) Đ operational since 1 January 2011.
Retten foretager finansiel revision af disse myndigheder1 og har desuden planer om en forvaltningsrevision vedrżrende dette omrde. 
The Court carries out the financial audit of these authorities1. In addition, the Court is planning a performance audit in this area.
Problemerne i finanssektoren afslżrede ogs regnskabs-og revisionsmžssige svagheder i den private sektor. 
The problems of the financial industry also revealed weaknesses in private sector accounting and audit arrangements.
Med hensyn til internationale regnskabsstandarder arbejdes der p at n frem til "et samlet sžt globale regnskabsstandarder af hżj kvalitet". 
In the area of international accounting standards, work is under way in order to achieve a Ňsingle set of high quality global accounting standardsÓ.
Med hensyn til internationale revisionsstandarder har Kommissionen i sin grżnbog om revision fra oktober 2010 bedt de involverede aktżrer angive deres holdning til forskellige emner, herunder indfżrelsen af de internationale revisionsstandarder (ISA) i EU. 
Concerning the international audit standards, the Commission, in its october 2010 Green Paper on Audit, has asked for the stakeholdersŐ views on various subjects including the introduction of International Standards on Auditing (ISAs) in the EU.
De internationale revisionsstandarder er en vigtig inspirationskilde til de standarder, der anvendes i offentlig revision. 
ISAs provide an important source of inspiration for the standards applied by public auditors.
Retten vil anvende sin ekspertise p omrdet og overveje, hvordan den kan bidrage til denne hżring samt til udviklingen og indfżrelsen af de internationale regnskabsstandarder for den offentlige sektor (IPSAS) i Den Europžiske Union. 
The Court will use its expertise in this area to consider how to contribute to these consultations, and to the development and implementation of the International Public Sector Accounting Standards in the European Union.
1 Jf. f.eks. artikel 64 i forordning nr. 1093/2010 om oprettelse af EBA. 
1 See, for example, Article 64 of the regulation 1093/10 establishing the EBA.
genopretning og vžkst 5. 
rEcovEry and growth 5.
I november 2008 gav Kommissionen i sin meddelelse om en europžisk żkonomisk genopretningsplan ider til, hvordan medlemsstaterne og EU kunne "stżtte realżkonomien" og "żge tilliden". 
In november 2008, the CommissionŐs Communication on a European Economic Recovery Plan set out ideas on how the Member States and the EU could Ňsupport the real economy and boost confidenceÓ.
EU-budgettet bidrog med yderligere 5 milliarder euro til investeringer i energisikkerhed og hżjhastighedsinternetforbindelser til landdistrikter og med yderligere forskudsbetalinger under samhżrighedspolitikken p i alt 11 milliarder euro. 
The EU budget played a role in this initiative by providing an additional EUr 5 billion to address the challenge of energy security and to bring high-speed internet to rural communities, as well as through additional advance payments under cohesion policy amounting to EUr 11 billion.
Herudover har Den Europžiske Investeringsbank (EIB) udvidet lnemulighederne for sm og mellemstore virksomheder med 15 milliarder euro. 
Moreover, the European Investment Bank (EIB) has boosted its SME lending possibilities by EUr 15 billion.
Europa 2020-strategien videreudvikler disse ider og pržsenterer en strategi, som skal vise vej ud af krisen og sikre intelligent, bžredygtig og inklusiv vžkst, og som kan vžre en rettesnor for EU-budgettets udgifter. 
The Europe 2020 Strategy develops these ideas further, presenting a strategy for exiting the crisis and achieving smart, sustainable and inclusive growth which will guide spending from the EU budget.
Retten vil revidere disse EU-budgetudgifter som led i sine normale revisioner. 
The Court will audit the expenditure in the EU budget as a part of its normal audits.
Traktaten giver ogs mulighed for samarbejde med medlemsstaternes overordnede revisionsorganer (OR). Finansiel bistand til nżdstedte eU-medlemsstater 6. 
There is also scope for cooperation with Member StatesŐ Supreme Audit Institutions Financial assistancE to Eu MEMbEr statEs in nEEd 6.
Den żkonomiske krise betżd, at EU mtte yde finansiel bistand i form af ln til nogle medlemsstater. 
The economic crisis resulted in the need for the EU to provide financial assistance to some Member States in the form of loans.
Til medlemsstater uden for eurozonen kunne EU bruge den eksisterende fžllesskabsmekanisme for mellemfristet finansiel stżtte2. 
For non-euroarea Member States, the EU was able to use an existing instrument, the Community medium-term financial assistance facility2.
Retsgrundlaget for dette instrument giver Retten "ret til i den medlemsstat, der modtager mellemfristet finansiel stżtte fra Fžllesskabet, at foretage enhver finansiel kontrol og revision, den finder pkržvet i forbindelse med forvaltningen af denne stżtte"3. Retten har planer om at foretage en revision vedrżrende ln, der er godkendt af Rdet. 
The legal base for this instrument gives the Court the Ňright to carry out, in the Member State receiving the Community medium-term financial assistance, any financial controls or audits that it considers necessary in relation to the management of that assistance.Ó 3 The Court is planning to carry out an audit covering loans approved by the Council.
Med henblik p at bist medlemsstater i eurozonen skabte EU to midlertidige instrumenter. 
The EU created two temporary instruments to assist Member States of the euroarea.
For det fżrste blev den europžiske finansielle stabiliseringsmekanisme oprettet i 2010 med det forml at yde finansiel bistand fra Unionen med EU-budgetgarantier. 
First, the European Financial Stabilisation Mechanism was set up in 2010 to grant Union financial assistance with EU budget guarantees.
Forordning nr. 407/2010 giver Retten "ret til at udfżre enhver finansiel kontrol og revision i den stżttemodtagende medlemsstat, den finder pkržvet i forbindelse med forvaltningen af denne stżtte". Retten har til hensigt at revidere plideligheden af lneudbetalinger i forbindelse med sin revision af gennemfżrelsen af EU-budgettet for regnskabsret 2011 (DAS-revisionen). 
So far, assistance has been granted to Ireland and Portugal. regulation 407/2010 gives the Court Ňthe right to carry out in the beneficiary Member State any financial controls or audits that it considers necessary in relation to the management of that assistance.Ó The Court intends to audit the reliability of loan disbursements in its audit of the implementation of the EU budget for the 2011 financial year (dAS audit).
2 Dette instrument fungerer som en betalingsbalancemekanisme med en EU-budgetgaranti. 
2 operating as balance of payments assistance with an EU budget guarantee.
3 Artikel rdning nr9a i forordning nr. 332/2002 (žndret ved foro. 1360/2008 og 431/2009). 
3 Article 9a of the regulation 333/2002 (amended by regulations 1360/2008 and 431/2009).
For det andet kan den europžiske finansielle stabilitetsfacilitet (EFSF) yde bistand til medlemsstater i eurozonen (med et samlet belżb p op til 440 milliarder euro). 
Secondly, the European Financial Stability Facility (EFSF) can provide assistance to euro area Member States (with a volume of up to EUr 440 billion).
Rammeaftalen mellem medlemsstaterne i eurozonen og EFSF indeholder ingen bestemmelser om ekstern offentlig revision (der er udpeget en privat revisor). 
The Framework Agreement between the Euro Area Member States and the EFSF itself has no provision for external public audit (private auditor has been appointed).
Den europžiske finansielle stabilitetsfacilitet er et privat selskab (socit anonyme) som ejes 100 % af eurolandene og er oprettet under national (luxembourgsk) lov. 
The European Financial Stability Facility is a private company (societ anonyme), with 100 % sovereign ownership, incorporated under national (Luxembourgish) law.
Det Europžiske Rd har vedtaget at erstatte disse to midlertidige instrumenter med en permanent europžisk stabilitetsmekanisme (ESM) i 2013. 
The European Council has agreed to replace these two temporary instruments in 2013 with a permanent European Stability Mechanism (ESM).
I november 2010 sendte Retten en skrivelse fra Rettens formand til bl.a. formanden for Rdet og formanden for Kommissionen for at meddele dem Rettens position med hensyn til regnskabspligt og revision i den planlagte ESM. 
The Court sent in november 2010 a PresidentŐs letter i.a. to the Presidents of the European Council and the Commission to inform them of the CourtŐs position on audit and accountability arrangements for the foreseen ESM.
Det er et vigtigt spżrgsml, hvordan arbejdet p dette omrde skal fordeles mellem offentlig og privat revision samt mellem EU-institutionerne og medlemsstaternes OR. 
How to divide the work in this area between public and private audit as well as between European Institutions and Member States SAIs is an important question.
Rettens ml er at bidrage til en gennemsigtig struktur, som sikrer tilstržkkelig offentlig revision. koordinering aF Finanspolitikken og den żkonomiske politik 10. 
The CourtŐs aim is to contribute to a transparent structure safeguarding sufficient public audit.
I september 2010 fremlagde Kommissionen forslag om żget overvgning af medlemsstaternes finanspolitik, makrożkonomiske politik og strukturreformer. 
The Commission submitted in September 2010 proposals concerning enhanced surveillance of Member StatesŐ fiscal policies, macroeconomic policies and structural reforms.
Det Europžiske Rd har stżttet dette initiativ og vedtaget europluspagten, som skal sikre bedre kvalitet i koordineringen af den żkonomiske politik. 
The European Council has supported this initiative and agreed on the Euro Plus Pact aiming at better quality of economic policy coordination.
Der er allerede blevet godkendt en ny procedure for forudgende koordinering af medlemsstaternes politikker, det skaldte europžiske halvr. 
A new procedure has already been approved to coordinate ex ante Member States' policies i.e. the European Semester.
Retten vil drżfte med medlemsstaternes OR, hvordan dette politikomrde skal revideres. 
The Court will take up a discussion with Member States SAIs on how to audit this policy area.
To andre emner, som det er vžrd at overveje yderligere p europžisk plan, er Det Europžiske System af Centralbanker og det nye regelsžt, der skal forme de nationale finanspolitikker. 
Two other issues worth further reflection on the European level concern the European system of central banks and the new set of rules to shape national fiscal policies.
I nogle EU-medlemsstater og i nogle lande uden for EU er disse politikomrder i hżjere grad genstand for offentlig gennemgang og somme tider offentlig revision, end det er tilfžldet i EU generelt. 
In some EU Member States as well as in some non-EU countries, these policy areas fall to a greater extent than in the EU under the scope of public review and sometimes public audit.
Med hensyn til centralbankerne er der for nžrvžrende grund til yderligere overvejelser p grund af de store finansielle risici, som er blevet ptaget, og som i sidste ende kan ramme de europžiske skatteborgere, samt de nye makrotilsynsopgaver, som Den Europžiske Centralbank har fet. 
In the case of the central banks the reason for further reflection at this stage is the large financial risks now taken up, which could ultimately fall on the European taxpayers, and the new macro-prudential tasks now given to the European Central Bank.
Med hensyn til finanspolitikken er der behov for en effektiv og uafhžngig opfżlgning af den politik, der fżres i medlemsstaterne - en opgave svarende til den, der i nogle medlemsstater udfżres af finansrd. 
When it comes to fiscal policy, the issue is the need for an effective and independent follow-up of the policies pursued in Members States, a task similar to that pursued in some Member States by ŇFiscal CouncilsÓ.
7 KONKLUSIONER 12. 
7 ConCLUSIonS 12.
Finanskrisen har rejst nye spżrgsml med relation til offentlig revision i Den Europžiske Union. 
The financial crisis has raised new issues related to public audit in the European Union.
Inden for sit mandat vil Retten foretage revision vedrżrende de nye tilsynsmyndigheder, bistandsmekanismerne med EU-budgetgaranti og - s vidt muligt - Kommissionens aktiviteter i det europžiske halvr. 
Within its mandate the Court will carry out audits in relation to new supervisory authorities, assistance mechanisms with EU budget guarantee and Đ to the extent possible Đ the CommissionŐs activities in the European Semester.