natgillin/translations-raw huggingface dataset:
Ved revisionen af systemet for afregning af tjene-! sterejseudgifter med faste beløb konstaterede Retten, at det nuværende system er for dyrt for Instituttet, fordi de faste beløb er for høje. Retten mener derfor, at systemet bør tages op til revision. 
After examining the system of reimbursements of official travel expenses, the Court has reached the conclusion that the present system is too expensive for the Institute because the lump-sum amounts are too high and considers that the system must be reviewed.
KONKLUSION Sammenlignet med sidste regnskabsår er EMI's forvaltning blevet forbedret i 1995 på det organisatoriske plan. Driften af Instituttet har således generelt været tilfredsstillende, men det er fortsat nødvendigt at forbedre visse procedurer, navnlig de administrative procedurer, den interne kontrol, budgetforvaltningen og systemet for afregning af tjenesterejseudgifter. 
CONCLUSION In comparison with the previous financial year, the management activities of the EMI benefited in 1995 from a strengthening of the organizational structures, which allowed operations to be carried out in a generally satisfactory manner; certain features, however, need improvement, especially in the field of administrative procedures, internal control, budgetary management and official travel expenses. lump-sum
Nr. C 394/10 | DA 1 De Europæiske Fællesskabers Tidende 31. 
No C 394/10 | EN [ Official Journal of the European Communities 31.
96 Vedtaget af Revisionsretten i Luxembourg på mødet den 21. november 1996. 
96 This report was adopted by the Court of Auditors in Luxembourg at the Court meeting of 21 November 1996.
96 J DA I De Europæiske Fællesskabers Tidende Nr. C 394/11 Aktiver I. EMS­relaterede aktiver Guld Dollar II. 
96 I EN I Official Journal of the European Communities No C 394/11 ' Assets I. EMS-related assets Holdings of gold Holdings of US dollars II.
Øvrige aktiver (1) Anfordringsindsk. i banker og kassebeh. (2) I alt (3) Værdipapirer (4) Materielle aktiver (5) Øvrige aktiver Aktiver i alt (I og Π) Supplerende oplysninger: Terminstilgodehavender iecu (hidrørende fra kvartalsvise revolverende swaps) (i 1 000 ECU) Passiver EMS­relaterede passiver Ecu udstedt til EU­centralbanker Øvrige passiver (i 1 000 ECU) 1994 56 575 849 56 575 849 3 640 378 3 566 13 030 117 20 731 56 596 580 56 575 849 Omkostninger ­ Direkte personaleomkostninger Øvrige personaleomkostninger Øvrige administrationsomkostninger Afskrivninger på materielle aktiver Årets overskud (i 1 000 ECU) Indtægter (i 1 000 ECU) Omkostninger i alt (') Opstillingen er tilpasset med henblik på denne beretning. 
Other assets (1) Cash and bank sight accounts (2) Time deposits (3) Securities (4) Tangible assets (5) Other assets Total assets (I and Π) Memo items: FWD claims in Ecu (from revolving quarterly swaps) (ECU 1 000) 1994 28 624 566 27 951283 56 575 849 499 12 358 6 596 1278 20 731 56 596 580 56 575 849 ANNEX 2 (ECU 1 000) 1994 56 575 849 56 575 849 3 640 378 3 566 13 030 117 20 731 56 596 580 56 575 849 ANNEX 1 BALANCE SHEET AS AT 31 DECEMBER 1995 1995 27 204 932 Liabilities I. EMS-related liabilities Ecu issued to EU central banks II.
1995 27 204 932 27 015 081 54 220 013 491 597 169 31 326 8 810 1 243 639 039 54 859 052 54 220 013 1994 28 624 566 27 951283 56 575 849 499 12 358 6 596 1278 20731 56596580 56575849 I. II. 1995 54 220 013 54 220 013 3 469 1 958 5 258 615 574 . 244 12 5 3 6 639 039 ' Bidrag fra de nationale centralbanker BILAG 1 BALANCE PR. 
Other liabilities 1995 54 220 013 27 015 54 220 597 31 8 1 639 54 859 54 220 081 013 491 169 326 810 243 039 052 013 54 220 013 469 PROFIT AND LOSS ACCOUNT(') FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 1995 Profit Direct staff costs Other staff costs Other administrative expenses Depreciation of tangible assets Surplus for the financial year Total (') Presentation adapted by the Court for its report.
31. DECEMBER 1995 1995 15 039 3 3 4 6 12 429 2 450 12 536 1994 3 388 5 7 4 3 8 950 231 — 18 312 Renteindtægter Indtægter i alt 1995 45 439 361 45 800 1994 342 — 17 970 18 312 45 800 BILAG 2 RESULTATOPGØRELSE(') FOR REGNSKABSÅRET 1995 (1) (2) (3) (4) (5) (6) K reditorer og øvrige passiver Hensættelser i alt og lig­ nende forpligtelser Øvrige hensættelser Bidrag fra EU­centralbanker (i henhold til artikel 16.2 i EMI­statutten) K ursreguleringskonto Årets overskud Passiver i alt (I og Π) Supplerende oplysninger: Terminsforpligtelser i guld og dollar (fra revolverende kvartalsvise swaps) 54 859 052 013 indtægter (i henhold til artikel 17.6 i statutten) Ekstraordinære 5 4 2 2 0 
(ECU 1 000) 1994 3 388 5 743 8 950 231 — 18 312 Loss (ECU 1000) 1994 .342 — 17 970 18 312 1995 15 039 3 346 12 429 2 450 12 536 45 800 Interest income Extraordinary income 1995 45 439 361 — 45 800 (1) Creditors and other liabilities 3 (2) Provisions for pensions and similar obligations (3) Other provisions (4) Contribution from EU central banks (to 1 958 5 258 615 574 244 12 536 639 039 54 859 052 54 220 013 (5) (6) Article 16.2 of the Statute) Revaluation account Surplus for the financial year Total liabilities (I and Π) Memo items: FWD liabilities in gold and US dollars (from revolving quarterly swaps) EU central banks' contribution (pursuant to Article 17 (6) of the Statute) Total
Nr. C 394/12 |DÄ~| De Europæiske Fællesskabers Tidende 31. 
No C 394/12 ΓΕΝΊ Official Journal of the European Communities 31.
96 SVAR FRA DET EUROPÆISKE MONETÆRE INSTITUT Det Europæiske Monetære Institut noterer sig, at efterprøvningen af effektiviteten af dets forvaltning i regnskabsåret 1995 generelt har givet et tilfredsstillende resultat. 
96 THE EUROPEAN MONETARY INSTITUTE'S REPL IES The European Monetary Institute notes that the audit of its operational efficiency for the year 1995 produced generally satisfactory results.
Pris i ECU »L + C« papir­ udgave (*) 635 »L + C« mikrofiche (*) 445 Meddelelser om udvæl­ gelses­ prøver (**) 30 Supplement til Tidende (udbud og offentlige aftaler) kalender­ året 1996 780 »Tillæg — Europa­ Parlamen­ tets for­ handlinger« ( m a r t s ­ februar) 240 »Tillæg — Europa­ Parlamen­ tets for­ handlinger« (marts­ februar) mikrofiche 184 Tilog med 32 sider 6,50 Tilog med 64 sider 13,00 Over 64 sider Prisen fastsættes i hvert enkelt tilfælde ABONNEMENTSPRISER Årsabonnement (inkl. porto for normal befordring) Enkeltnumre (**) Særlige forsendelsesformer faktureres separat. 
Price ECU 'L + C' paper version (*) 635 'L + C' microfiches (*) 445 Recruitment notices (**) 30 OJ Supplement (Notices and public contracts) calendar year 1996 780 'Annex — Debates of the European Parliament' ( M a r c h ­ February) 240 'Annex — Debates of the European SALES AND SUBSCRIPTION PRICES Annual subscription (including normal postage) Single copies (**) ­ Special mailing charges are invoiced separately.
De Europæiske Fællesskabers Tidende samt alle andre periodiske og ikke­periodiske publikationer, der udgives af De Europæiske Fællesskaber, kan bestilles på nedennævnte salgskontorer. 
The Official Journal of the European Communities and all other European Communications publi­ cations on sale, whether periodical or otherwise, may be ordered at the sales offices listed below.
Gratis kataloger kan rekvireres. NB: Abonnement på De Europæiske Fællesskabers Tidende indbefatter også publikationen »Register over gældende EF­retsforskrifter og andre akter udstedt af EF­institutioneme« (to udgaver om året). (*) De Europæiske Fællesskabers Tidende består af serie L (retsforskrifter) og C (meddelelser og oplysninger). 
N.B.: The subscription to the Official Journal of the European Communities also includes the 'Directory of Community Legislation in Force and other Acts of the Community Institutions' (two editions per year). (*) Only joint subscription (including delivery) are available to the L (Legislation) and C (Information and Notices) series of the Official Journal of the European Communities. (**) The notices of open competition, which are published as annexes to the C series, are basically available free of charge from the Commission's offices in the Member States.
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C 311/172 DA Den Europžiske Unions Tidende 5.12.2008 BERETNING om rsregnskabet for EF-Sortsmyndigheden for regnskabsret 2007, med Sortsmyndighedens svar (2008/C 311/25) INDHOLD INDLEDNING .............................................................. 
C 311/172 EN Official Journal of the European Union 5.12.2008 REPORT on the annual accounts of the Community Plant Variety Office for the financial year 2007 together with the OfficeŐs replies (2008/C 311/25) CONTENTS INTRODUCTION ...........................................................
3-6 173 BEMŽRKNING............................................................. 
7 173 Tables1to4 ..........................................................................
7 173 Tabel1-4............................................................................. 
174 TheOfficeŐsreplies ....................................................................
177 Punkt Side 1-2 173 
177 Paragraph Page 1-2 173 3-6 173
5.12.2008 DA Den Europžiske Unions Tidende C 311/173 INDLEDNING 1. 
5.12.2008 EN Official Journal of the European Union C 311/173 INTRODUCTION 1.
EF-Sortsmyndigheden (herefter benžvnt ČSortsmyndighe-denÇ) blev oprettet ved Rdets forordning (EF) nr. 2100/94 af 27. juli 1994 (1). 
The Community Plant Variety Office (hereinafter the Office) was created by Council Regulation (EC) No 2100/94 of 27 July 1994 (1).
Sortsmyndighedens vžsentligste opgave er at registrere og undersżge ansżgninger om meddelelse af EF-beskyttelse af industriel ejendomsret for plantesorter samt at foranledige, at de kompetente myndigheder i medlemsstaterne foretager de nżdvendige tekniske afprżvninger. 
Its main task is to register and examine applications for the grant of Community 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.
Tabel 1 er en oversigt over Sortsmyndighedens befżjelser og virksomhed. 
Table 1 summarises the OfficeŐs competences and activities.
De centrale data i Sortsmyndighedens regnskab for regnskabsret 2007 vises i tabel 2, 3 og 4 til orientering. 
Key data taken from the financial statements drawn up by the Office for the financial year 2007 are presented in Tables 2, 3 and 4 for information purposes.
Denne revisionserklžring afgives til administrationsrdet for Sortsmyndigheden i overensstemmelse med artikel 111 i Rdets forordning (EF) nr. 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.
Sortsmyndighedens regnskab for det regnskabsr, der afsluttedes den 31. december 2007 (2), er opstillet af Sortsmyndighedens pržsident i overensstemmelse med artikel 112 i forordning (EF) nr. 2100/94 og sendt til Retten, der skal afgive en revisionserklžring om regnskabernes rigtighed og om de underliggende transaktioners lovlighed og formelle rigtighed. 
The OfficeŐs accounts for the financial year ended 31 December 2007 (2) were drawn up by its President, pursuant to Article 112 of Regulation (EC) No 2100/94, and sent to the Court, which is required to give a Statement of Assurance on their reliability and on the legality and regularity of the underlying transactions.
Revisionen blev gennemfżrt i overensstemmelse med IFACŐs og ISSAIŐs (3) internationale revisionsstandarder og etiske kodekser, i det omfang de kan anvendes p de sžrlige forhold, der gżr sig gžldende i Det Europžiske Fžllesskab. 
The Court conducted its audit in accordance with the IFAC and ISSAI (3) International Auditing Standards and Codes of Ethics, in so far as these are applicable in the European Community context.
Sigtet Vedtaget af Revisionsretten i Luxembourg med revisionsarbejdet var at give Retten rimelig sikkerhed for, at rsregnskabet er rigtigt, og at de underliggende transaktioner er lovlige og formelt rigtige. 
The audit was planned and performed to obtain reasonable assurance that the accounts are reliable and that the underlying transactions are legal and regular.
Revisionen gav Retten et rimeligt grundlag for nedenstende erklžring: Regnskabernes rigtighed Sortsmyndighedens regnskab for det regnskabsr, der afsluttedes pr. 
The Court has thus obtained a reasonable basis for the Statement set out below: Reliability of the accounts The OfficeŐs accounts for the financial year ended 31 December 2007 are, in all material respects, reliable.
De underliggende transaktioners lovlighed og formelle rigtighed Taget under t er de transaktioner, der ligger til grund for Sortsmyndighedens rsregnskab, lovlige og formelt rigtige. 
Legality and regularity of the underlying transactions The transactions underlying the OfficeŐs annual accounts, taken as a whole, are legal and regular.