natgillin/translations-raw huggingface dataset:
Det er planlagt, at Europa-Kommissionens Interne Revisionstjeneste af hensyn til objektivitet vil gennemføre en revision af den finansielle gennemførelse af fællesforetagendets forvaltning af tilskud i 2012. 
It is envisaged, that for objectivity reasons, the Internal Audit Service of the Commission (IAS) will perform an audit of the financial implementation of the JU's Grant Management in the year 2012.
Punkt 23 Fællesforetagendet arbejder på at fuldende de interne procedurer til at overvåge gennemførelsen af de bestemmelser, der allerede indgår i tilskudsaftalerne og konsortieaftalerne vedrørende beskyttelse, anvendelse og formidling af forskningsresultater. 
Paragraph 23 The JU is taking action to fully complete the internal procedures to supervise the application of the provisions already included in the grant agreements and consortium agreements regarding the protection, use and dissemination of research results.
Punkt 24 I forbindelse med revisionen af Kommissionens rammefinansforordning, der finder anvendelse på fælles­ foretagenderne, vil fællesforetagendet vurdere behovet for at ændre de finansielle bestemmelser for Clean Sky under hensyntagen til Kommissionens interne revisors rolle. 
Paragraph 24 In the context of the revision of the Commission's Framework Financial Regulation applicable for the Joint Undertakings, the JU will assess the need for an amendment of the Clean Sky Financial Rules with a view to the role of the Commission's internal auditor.
C 368/16 Den Europæiske Unions Tidende 16.12.2011 DA Punkt 25 Et udkast til værtsstatsaftalen er blevet sendt til den belgiske regering med henblik på godkendelse. 
C 368/16 Official Journal of the European Union 16.12.2011 EN Paragraph 25 A draft of the host State agreement has been submitted to the Belgian Government for approval.
Aftalen er uformelt bekræftet, men man venter på den officielle bekræftelse. 
It has been informally confirmed but official confirmation is expected.
Fællesforetagenderne og den belgiske stat vil undertegne dokumentet, efter at bestyrelsen har vedtaget det. 
The signature of both the JU and the Belgian State will follow a related adoption of the document by the Governing Board.
12, rue Alcide De Gasperi - L - 1615 Luxembourg T (+352) 4398 Đ 1 E eca-info@eca.europa.eu eca.europa.eu Beretning om rsregnskabet for fžllesforetagendet Clean Sky for regnskabsret 2014 med fžllesforetagendets svar 
Report on the annual accounts of the Clean Sky Joint Undertaking for the financial year 2014 together with the Joint UndertakingŐs replies 12, rue Alcide De Gasperi - L - 1615 Luxembourg T (+352) 4398 Đ 1 E eca-info@eca.europa.eu eca.europa.eu
INDHOLD Punkt Indledning 1-5 Oplysninger til underbygning af revisionserklžringen 6 Revisionserklžring 7-14 Erklžring om regnskabernes rigtighed 12 Erklžring om lovligheden og den formelle rigtighed af de transaktioner, der ligger til grund for regnskabet 13 Bemžrkninger om den budgetmžssige og żkonomiske forvaltning 15-16 Budgetgennemfżrelsen 15 Flerrig finansiering 16 Andre forhold 17-19 Centrale kontroller og overvgningssystemer 17 Retsgrundlag 18 Den interne revisionsfunktion og Kommissionens Interne Revisionstjeneste 19 Opfżlgning af tidligere bemžrkninger 20-23 Tilsyn med og rapportering af projektforskningsresultater 20-21 Interessekonflikter 22 Kommissionens anden forelżbige evaluering 23 2 AEI059797DA04-15PP-CH139-15APCFIN-RAS-Clean_Sky-TR.docx 6.10.2015 
CONTENTS Introduction Information in support of the statement of assurance Statement of assurance Opinion on the reliability of the accounts Opinion on the legality and regularity of the transactions underlying the accounts Comments on budgetary and financial management Implementation of the budget Multi annual funding Other matters Key controls and supervisory systems Legal framework Internal audit function and the CommissionŐs Internal Audit Service Follow-up of previous observations Monitoring and reporting of project research results Conflicts of interest The CommissionŐs Second Interim Evaluation Paragraph 1 7 - 15 - 17 - 20 - 20 - - 5 6 14 12 13 16 15 16 19 17 18 19 23 21 22 23 2 AEI059797EN04-15PP-CH139-15APCFIN-RAS-Clean_Sky-OR.docx 6.10.2015
Fžllesforetagendet med henblik p gennemfżrelsen af det fžlles teknologiinitiativ om luftfart (fžllesforetagendet Clean Sky), der ligger i Bruxelles, blev oprettet i december 20071 for en periode p 10 r og har fungeret som et uafhžngigt organ siden 16. november 2009. 
The Joint Undertaking for the implementation of the Joint Technology Initiative in aeronautics (Clean Sky Joint Undertaking), located in Brussels, was set up in December 20071 for a period of ten years and started working autonomously on 16 November 2009.
Den 6. maj 20142 vedtog Rdet en ny oprettelsesforordning, som ophžvede den oprindelige forordning og plagde fžllesforetagendet, herefter kaldet fžllesforetagendet Clean Sky 23, nye opgaver under Horisont 2020 - rammeprogrammet for forskning og innovation4 og forlžngede fžllesforetagendets levetid med perioden frem til 31. december 2024. 
On 6 May 20142, the Council adopted a new founding Regulation which repealed the original Regulation and entrusted the Joint Undertaking, referred to as ŇClean Sky 2 Joint UndertakingÓ3, with new tasks under the Horizon 2020 Framework Programme for Research and Innovation4 and extended the lifetime of the Joint Undertaking for the period up to 31 December 2024.
Mlsžtningen for fžllesforetagendet Clean Sky 2 er at bidrage til fžrdiggżrelsen af forskningsaktiviteter under syvende forskningsrammeprogram5 og til at forbedre luftfartsteknologiens miljżpvirkning, og udvikle en stžrk og globalt konkurrencedygtig luftfartsindustri og forsyningskžde i Europa. 
The objective of the Clean Sky 2 Joint Undertaking is to contribute to the finalisation of research activities of the Seventh Framework Programme5 and to improving the environmental impact of aeronautical technologies, as well as to developing a strong and globally competitive aeronautical industry and supply chain in Europe.
1 2 3 4 5 6 I denne beretning henvises der til "fžllesforetagendet Clean Sky", medmindre det er nżdvendigt at skelne mellem de to programmer. 
77). This report refers to the ŇClean Sky Joint UndertakingÓ unless it is necessary to distinguish between the two programmes.
1291/2013 af 11. december 2013 om Horisont 2020 - rammeprogram for forskning og innovation (2014-2020) og om ophžvelse af afgżrelse nr. 1982/2006/EF (EUT L 347 af 20.12.2013, s. 
The Horizon 2020 Framework programme for Research and Innovation, adopted by Regulation (EU) No 1291/2013 of the European Parliament and of the Council of 11 December 2013 establishing Horizon 2020 Ń the Framework Programme for Research and Innovation (2014-2020) and repealing Decision No 1982/2006/EC (OJ L 347, 20.12.2013, p.
104), er programmet for forskning og innovation for 2014-2020 og samler hele den eksisterende EU-finansiering af forskning og innovation. 
104), is the research and innovation programme for 2014-2020 and brings together all existing EU research and innovation funding.
Syvende rammeprogram, som blev vedtaget ved Europa-Parlamentets og Rdets afgżrelse nr. 1982/2006/EF (EUT L 412 af 30.12.2006, s. 
The Seventh Framework Programme, adopted by Decision No 1982/2006/EC of the European Parliament and of the Council (OJ L 412, 30.12.2006, p.
1), samler alle forskningsrelaterede EU-initiativer under t og spiller en vigtig rolle med hensyn til at opfylde mlene for vžkst, konkurrenceevne og beskžftigelse. 
1), brings all the research-related EU initiatives together under one roof and plays a crucial role in achieving the goals of growth, competitiveness and employment.
3 Rdets forordning (EF) nr. 
3 Council Regulation (EC) No 71/2008 of 20 December 2007 setting up the Clean Sky Joint Undertaking (OJ L 30, 4.2.2008, p.
De forskningsaktiviteter, fžllesforetagendet koordinerer, omfatter a) seks fortsatte teknologiske og demonstrationsfokuserede omrder eller "integrerede teknologidemonstratorer" (ITD'er) til gennemfżrelse af syvende forskningsrammeprograms projekter og b) ni nye teknologiske og demonstrationsfokuserede omrder til gennemfżrelse af Horisont 2020-projekter: Ľ Ľ Ľ Tre integrerede teknologidemonstratorer (ITD'er) Tre platforme til demonstration af innovative luftfartżjer (Innovative Aircraft Demonstration Platforms, IADP'er) Tre tvžrgende omrder (TA'er), herunder det teknologiske evalueringsvžrktżj. 4. 
The research activities coordinated by the Joint Undertaking comprise (a) six continued technological and demonstration-focused areas or ÔIntegrated Technology DemonstratorsŐ (ITDs) implementing Seventh Framework Programme projects and (b) nine new technological and demonstration-focused areas implementing Horizon 2020 projects: Ľ Ľ Ľ Three Integrated Technology Demonstrators (ITDs) Three Innovative Aircraft Demonstrator Platforms (IADPs) Three Transverse Areas, including the Technology Evaluator (TAs) 4.
Union repržsenteret ved Kommissionen, de industrielle ledere af ITD'erne/IADP'erne/TA'erne og de żvrige medlemmer af det nyoprettede fžllesforetagende, som vil blive udvalgt p grundlag af bne og konkurrencepržgede indkaldelser og opn status som centrale partnere. 
Union, represented by the Commission, the industrial Leaders of the ITDs /IADPs /TAs and the other Members of the newly established Joint Undertaking which will be selected via open and competitive calls and will assume the status of Core Partners.
De associerede medlemmer i fžllesforetagendet Clean Sky under syvende rammeprogram for forskning vil opretholde en sdan status som medlemmer, indtil deres forskningsaktiviteter og aktioner, der er ivžrksat i henhold til forordning (EF) nr. 
The Associates of the Clean Sky Joint Undertaking under the Seventh Framework Programme will keep such a Membership status until completion of their research activities and actions initiated under Regulation (EC) No 71/2008.
Det maksimale bidrag fra EU til fžllesforetagendet Clean Sky under syvende rammeprogram for forskning til džkning af lżbende omkostninger og forskningsaktiviteter var 800 millioner euro. 
The maximum EU contribution to the Clean Sky Joint Undertaking under the Seventh Framework Programme, to cover running costs and research activities, was 800 million euro.
EU's bidrag til fžllesforetagendet Clean Sky 2 under Horisont 2020 udgżr hżjst 1 755 millioner euro. 
The EU financial contribution to the Clean Sky 2 Joint Undertaking under Horizon 2020 will be up to 1 755 million euro.
Lederne og de centrale partnere i fžllesforetagendet yder et privat bidrag til programmet p mindst 2 193,7 millioner euro i lżbet af den periode, fžllesforetagendet varer7, inklusive bidrag til supplerende aktiviteter8 p mindst 965,2 millioner euro i lżbet af samme periode9. 
The Leaders and Core Partners of the Joint Undertaking are to bring a minimum level of private contribution to the Programme of 2 193,7 million euro over the period of duration of the Joint Undertaking7 including contributions for Additional Activities8 of at least 965,2 million euro over the same period9.
De administrative omkostninger m ikke 7 8 9 Medlemmerne af fžllesforetagendet under den nye forordning er Den Europžiske 4 Artikel 4, stk. 
Administrative costs should 6 7 8 The Members of the Joint Undertaking under the new Regulation are the European The Annex summarises the Joint UndertakingŐs competences, activities and available resources.
1, i forordning (EU) nr. 558/2014. 
Article 4.1 of Regulation (EU) No 558/2014.
Omkostninger, som pfżres lederne og de centrale partnere ud over, hvad fžllesforetagendet Clean Sky 2's arbejdsplan omfatter, og som bidrager til at n mlsžtningerne for det fžlles initiativ Clean Sky. 
Costs incurred by Leaders and Core Partners outside of the work plan of Clean Sky 2 Joint Undertaking and contributing to the objectives of the Clean Sky Joint Initiative. AEI059797EN04-15PP-CH139-15APCFIN-RAS-Clean_Sky-OR.docx 6.10.2015
overstige 78 millioner euro, som fordeles ligeligt mellem EU og de private medlemmer af fžllesforetagendet. 
not exceed 78 million euro and should be split equally between the EU and the private members of the Joint Undertaking.
OPLYSNINGER TIL UNDERBYGNING AF REVISIONSERKLŽRINGEN 6. 
INFORMATION IN SUPPORT OF THE STATEMENT OF ASSURANCE 6.
Retten har valgt en metode, som omfatter analytiske revisionshandlinger, test af transaktioner p fžllesforetagendets niveau og en vurdering af centrale kontroller  overvgnings-og kontrolsystemerne. 
The audit approach taken by the Court comprises analytical audit procedures, testing of transactions at the level of the Joint Undertaking and an assessment of key controls of the supervisory and control systems.
Dette suppleres med bevis opnet fra arbejde udfżrt af andre revisorer (hvis relevant) og en analyse af ledelsens udtalelser. associerede partnere b) bidrag i naturalier fra lederne og de centrale partnere og deres associerede enheder bestende af de omkostninger, som de pfżres ved gennemfżrelsen af indirekte aktioner, med fradrag af bidraget fra fžllesforetagendet Clean Sky 2 og alle andre EU-bidrag til disse omkostninger". 
This is supplemented by evidence provided by the work of other auditors (where relevant) and an analysis of management representations.
10 11 Denne omfatter balancen og resultatopgżrelsen, pengestrżmsopgżrelsen, opgżrelsen over žndringer i nettoaktiver samt en oversigt over vžsentlige regnskabspraksis og andre forklarende bemžrkninger. 
These include the balance sheet and the statement of financial performance, the cash-flow table, the statement of changes in net assets, a summary of the significant accounting policies and other explanatory notes.
Denne omfatter beretningen om budgetgennemfżrelsen samt en oversigt over budgetprincipperne og andre forklarende bemžrkninger. 
These comprise the reports on implementation of the budget, a summary of budgetary principles and other explanatory notes.
5 REVISIONSERKLŽRING 7. 
5 STATEMENT OF ASSURANCE 7.
I overensstemmelse med artikel 287 i traktaten om Den Europžiske Unions funktionsmde (TEUF) har Retten: a) revideret fžllesforetagendet Clean Skys rsregnskab, som omfatter rsopgżrelsen10 og beretningen om budgetgennemfżrelsen11 for det regnskabsr, som afsluttedes den 31. december 2014, og b) efterprżvet lovligheden og den formelle rigtighed af de transaktioner, der ligger til grund for regnskabet. 
Pursuant to the provisions of Article 287 of the Treaty on the Functioning of the European Union (TFEU), the Court has audited: (a) the annual accounts of the Clean Sky Joint Undertaking, which comprise the financial statements10 and the reports on the implementation of the budget11 for the financial year ended 31 December 2014, and (b) the legality and regularity of the transactions underlying those accounts.
Ledelsens ansvar 8. 
The managementŐs responsibility 8.
Ifżlge artikel 16 og 22 i Kommissionens delegerede forordning (EU) nr. 
In accordance with Articles 16 and 22 of Commission Delegated Regulation (EU) No 110/201412, the management is responsible for the preparation and fair presentation of the annual accounts of the Joint Undertaking and the legality and regularity of the underlying transactions: AEI059797EN04-15PP-CH139-15APCFIN-RAS-Clean_Sky-OR.docx 6.10.2015
6 a) Ledelsens ansvar med hensyn til fžllesforetagendets rsregnskab omfatter udformning, gennemfżrelse og opretholdelse af et internt kontrolsystem, som sikrer, at der udarbejdes en rsopgżrelse, som giver et retvisende billede uden vžsentlig fejlinformation, uanset om denne skyldes besvigelser eller fejl, udvžlgelse og anvendelse af passende regnskabspraksis p grundlag af de regnskabsregler, Kommissionens regnskabsfżrer har fastlagt13, og udżvelse af regnskabsmžssige skżn, som er rimelige efter omstžndighederne. 
6 (a) The managementŐs responsibilities in respect of the Joint Undertaking's annual accounts include designing, implementing and maintaining an internal control system relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error, selecting and applying appropriate accounting policies on the basis of the accounting rules adopted by the CommissionŐs accounting officer13, and making accounting estimates that are reasonable in the circumstances.
Direktżren godkender fžllesforetagendets rsregnskab, efter at fžllesforetagendets regnskabsfżrer har udarbejdet det p grundlag af alle tilgžngelige oplysninger og skrevet en note, som vedlžgges regnskabet, og hvori han bl.a. erklžrer, at han har rimelig sikkerhed for, at regnskabet i alt vžsentligt giver et retvisende billede af fžllesforetagendets finansielle stilling b) Ledelsens ansvar med hensyn til de underliggende transaktioners lovlighed og formelle rigtighed og overholdelse af princippet om forsvarlig żkonomisk forvaltning omfatter udformning, gennemfżrelse og opretholdelse af et effektivt og produktivt internt kontrolsystem, hvori indgr tilstržkkelig overvgning og passende foranstaltninger, som kan forhindre uregelmžssigheder og besvigelser samt, hvis det er nżdvendigt, sikre, at der ivžrksžttes retlige procedurer med henblik p at inddrive uberettiget udbetalte eller anvendte midler. 
The Director approves the annual accounts of the Joint Undertaking after its accounting officer has prepared them on the basis of all available information and established a note to accompany the accounts in which he declares, inter alia, that he has reasonable assurance that they present a true and fair view of the financial position of the Joint Undertaking in all material respects. (b) The managementŐs responsibilities in respect of the legality and regularity of the underlying transactions and compliance with the principle of sound financial management consist of designing, implementing and maintaining an effective and efficient internal control system comprising adequate supervision and appropriate measures to prevent irregularities and fraud and, if necessary, legal proceedings to recover funds wrongly paid or used.
Revisors ansvar 9. 
The auditorŐs responsibility 9.
Det er Rettens ansvar p grundlag af sin revision at afgive en erklžring til Europa-Parlamentet og Rdet14 om rsregnskabets rigtighed og de underliggende transaktioners lovlighed og formelle rigtighed. 
The CourtŐs responsibility is, on the basis of its audit, to provide the European Parliament and the Council14 with a statement of assurance as to the reliability of the annual accounts and the legality and regularity of the underlying transactions.
Ifżlge disse standarder skal Retten planlžgge og udfżre revisionen med henblik p at opn hżj grad af sikkerhed for, om 12 13 14 EUT L 38 af 7.2.2014, s. 
These standards require the Court to plan and perform the audit to obtain reasonable assurance as to whether the annual accounts of the Joint Undertaking are free from material misstatement and the underlying transactions are legal and regular. 10.
2. De regnskabsregler, Kommissionens regnskabsfżrer har fastlagt, er baseret p de internationale regnskabsstandarder for den offentlige sektor (International Public Sector Accounting Standards, IPSAS), som er udgivet af International Federation of Accountants, og - hvor det er relevant - p International Accounting Standards (IAS)/International Financial Reporting Standards (IFRS) udgivet af International Accounting Standards Board. 
The procedures selected depend on the auditorŐs judgement, which is based on an assessment of the 13 14 The accounting rules adopted by the CommissionŐs accounting officer are derived from the International Public Sector Accounting Standards (IPSAS) issued by the International Federation of Accountants or, where relevant, the International Accounting Standards (IAS)/International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board.
Artikel 47 i forordning (EU) nr. 110/2014. 
Article 47 of Regulation (EU) No 110/2014.
AEI059797DA04-15PP-CH139-15APCFIN-RAS-Clean_Sky-TR.docx 6.10.2015 
AEI059797EN04-15PP-CH139-15APCFIN-RAS-Clean_Sky-OR.docx 6.10.2015
De valgte handlinger afhžnger af revisors vurdering, herunder en vurdering af risiciene for vžsentlig fejlinformation i regnskabet og for, at de underliggende transaktioner i vžsentligt omfang ikke opfylder kravene i Den Europžiske Unions retlige ramme, uanset om det skyldes besvigelser eller fejl. 
risks of material misstatement of the accounts and material non-compliance by the underlying transactions with the requirements in the legal framework of the European Union, whether due to fraud or error.
Det er Rettens opfattelse, at fžllesforetagendets rsregnskab i alt vžsentligt giver et retvisende billede af dets finansielle stilling pr. 31. december 2014 og af resultaterne af dets transaktioner og pengestrżmme i det afsluttede regnskabsr i overensstemmelse med bestemmelserne i dets finansforordning og de regnskabsregler, som Kommissionens regnskabsfżrer har fastlagt. 
In the CourtŐs opinion, the Joint UndertakingŐs annual accounts present fairly, in all material respects, its financial position as at 31 December 2014, and the results of its operations and its cash flows for the year then ended in accordance with the provisions of its financial rules and the rules adopted by the CommissionŐs accounting officer.
Erklžring om lovligheden og den formelle rigtighed af de transaktioner, der ligger til grund for regnskabet 13. 
Opinion on the legality and regularity of the transactions underlying the accounts 13.
Det er Rettens opfattelse, at de transaktioner, der ligger til grund for rsregnskabet for det regnskabsr, der afsluttedes den 31. december 2014, i alt vžsentligt er lovlige og formelt rigtige. 
In the CourtŐs opinion, the transactions underlying the annual accounts for the year ended 31 December 2014 are, in all material respects, legal and regular.
Bemžrkningerne i det fżlgende drager ikke Rettens erklžringer i tvivl. 
The comments which follow do not call the CourtŐs opinion into question.
BEMŽRKNINGER OM DEN BUDGETMŽSSIGE OG ŻKONOMISKE FORVALTNING Budgetgennemfżrelsen 15. 
COMMENTS ON BUDGETARY AND FINANCIAL MANAGEMENT Implementation of the budget 15.
P det endelige budget for 2014 var der opfżrt 201,6 millioner euro i forpligtelsesbevillinger og 153,6 millioner euro i betalingsbevillinger. 
The 2014 final budget included commitment appropriations of 201,6 million euro and payment appropriations of 153,6 million euro.
Udnyttelsesgraden for forpligtelsesbevillingerne var 93,9 % (90,6 % for 2013), mens den for betalingsbevillingerne var 90,2 % (87,7 % for 2013). 
The utilisation rate for commitment appropriations was 93,9 % (90,6 % for 2013), while the rate for payment appropriations was 90,2 % (87,7 % for 2013).
Disse forbedrede gennemfżrelsesgrader skyldes den hurtigere tildelingsproces. 
These improved implementation rates are explained by the quicker granting process.
Flerrig finansiering 16. 
Multi annual funding 16.
Fra 2007 og indtil tidspunktet for revisionen (april 2015) havde Den Europžiske Union af driftsrammebelżbet p 790 millioner euro under det oprindelige Clean Sky-program indget forpligtelser for 703 millioner euro (dvs. 88,9 %), hvoraf 631 millioner euro var blevet betalt (dvs. 79,9 %). 
Since 2007 and up to the time of the audit (April 2015), out of the operational envelope of 790 million euro under the Clean Sky initial programme, the European Union committed contribution amounted to 703 million euro (i.e. 88,9 %), out of which 631 million euro had been paid (i.e. 79,9 %).
De żvrige medlemmers bidrag til de operationelle aktiviteter pr. 31. december 2014 udgjorde 486 millioner euro15, dvs. 
The other membersŐ contribution for the operational activities at 31 December 2014 amounted to 486 million euro15, i.e. 82,4 % of the other membersŐ total operational budget of 590 million euro.
ANDRE FORHOLD Centrale kontroller og overvgningssystemer 17. 
OTHER MATTERS Key controls and supervisory systems 17.
Betalingsfristerne bliver ikke altid overholdt, hvilket medfżrer sanktioner (41 000 euro i 2014). 
Payment time limits are not always respected, which leads to penalties (41 000 euro in 2014).
Retsgrundlag 18. 
Legal framework 18.