natgillin/translations-raw huggingface dataset:
Dette er rsagen til forskellene mellem de rentesatser, der indrżmmes mellemle-dene og de endelige modtagere. 
This explains the differences in interest rates granted to intermediaries and to final beneficiaries.
BEMŽRKNINGER OM FORVALTNING, REGNSKABSFŻRING OG KONTROL AF RENTEGODTGŻRELSER 3.1. 
OBSERVATIONS CONCERNING THE MANAGEMENT, ENTRY IN THE ACCOUNTS AND CONTROL OF INTEREST-RATE SUBSIDIES 3.1.
I tilfžlde, hvor Kommissionen direkte forvalter rentegodtgżrelser og foretager de tilknyttede betalinger, som i forbindelse med Madeira eller transeuropžiske net, er den selvfżlgelig helt bekendt med den endelige modtagers identitet og med de nžrmere omstžndigheder ved den aktivitet, der stżttes. 
In cases where the Commission directly manages interest rebates and effects the associated payments, as in the case of Madeira or trans-European networks, it is, of course, fully aware of both the identity of the final beneficiary and the details of the activity being supported.
Med hensyn til transeuropžiske net skal der mindes om, at Kommissionen p eget initiativ har udarbejdet et sžt retningslinjer (som Retten har modtaget) for anvendelse og forvaltning af rentegodtgżrelser under budgetpost B5-7 0 0. 
Regarding trans-European networks, it should be recalled that the Commission established, on its own initiative, a set of guidelines on the use and administration of interest rebates for budget line B5-7 0 0 (these were made available to the Court).
Disse retningslinjer, hvis forml var at sikre gennemsigtighed i procedurerne og muliggżre en passende kontrol af den fysiske og finansielle gennemfżrelse, blev formelt vedtaget af medlemsstaterne i 1997 i Udvalget vedrżrende Finansiel Bistand til Transeuropžiske Net. 
These guidelines, whose purpose was to ensure transparent procedures and allow proper verification of physical and financial implementation, were formally adopted by the Member States in the TEN-Financial Assistance Committee in 1997.
Retningslinjerne skulle specielt sikre ensartethed mellem traditionel direkte stżtte og rentegodtgżrelser, nr det gžlder forudgende evaluering og kontrol af projekter. 
The guidelines were especially intended to ensure uniformity between traditional direct grant subsidies and interest rebates in the areas of ex-ante evaluation (appraisal), and monitoring of projects.
Derfor indsamler Kommissionen bde fysiske og finansielle data vedrżrende projekternes udvikling. 
Thus the Commission aggregates both physical and financial data on the progress of projects.
Belżbene udbetalt til modtagerne 3.2-3.5. 
Amounts received by beneficiaries 3.2 to 3.5.
De finansielle mellemled kan ikke manipulere med rentesats, provision, valutakurs og valżrdage. 
Financial intermediaries are not free to manipulate the level of the rate of interest, fees, exchange rates and value dates.
De finansielle markeder og finansielle institutioner anvender rent faktisk regler og procedurer, som i vid udstržkning er gennemsigtige. 
Financial markets and financial institutions do have rules and customary procedures which are to a large extent transparent.
Modtagerne har mulighed for at sammenligne forskellige mellemleds betingelser, hvad enten de pgžldende ln er med eller uden rentegodtgżrelser. 
The beneficiaries are able to compare conditions between various intermediaries, whether the loans concerned are with or without interest-rate subsidies.
Det er klart, at da de finansielle mellemled bžrer risikoen i forbindelse med den endelige lners solvens, afpasser de lnebetingelserne herefter. 
Of course, financial intermediaries carry the solvability risk of the final borrower and adapt loan conditions accordingly.
Dette gžlder, hvad enten forvaltningen af ln og stżtte er uddelegeret til EIB eller varetages af Kommissionen. 
This applies whether the management of the loans and subsidies is delegated to the EIB or is assured by the Commission.
EIB arbejder med omfattende netvžrk af mellemled i alle de lande, hvor den har aktiviteter, i overensstemmelse med artikel 16 i dens statut, og der tages uden tvivl hensyn hertil, nr EIB plžgges opgaven med at tildele rentegodtgżrelser, som er besluttet af EU. 
The EIB works with large networks of intermediaries in all countries in which it operates, in accordance with Article 16 of its Statute, and this is no doubt taken into account when the EIB is conferred the task of allocating interest subsidies decided by the European Union.
F.eks. er EIB nok det eksterne agentur, som har det mest omfattende netvžrk af bankkontakter og -forbindelser i AVS-landene, idet den blot under Lom IVa finansierer ca. 70 kreditlinjer, som er bnet for ca. 
For example, of all external agencies, the EIB has probably the most extensive network of banking contacts and relationships throughout the ACP countries, financing under Lom IVa alone around 70 lines of credit to about 50 ACP financial institutions.
Desuden anvender EIB strenge kriterier for kvalitet og solvens, nr den udvžlger sine finansielle mellemled. 
Moreover, the EIB applies strict criteria of quality and solvability in selecting its network of financial intermediaries.
Det er klart, at EU-stżtte af begržnset omfang og varighed ikke kan formidles gennem et ubegržnset antal finansielle mellemled. 
It is evident that EU subsidies of a limited amount and duration cannot be distributed through an unlimited number of financial intermediaries.
Af forskellige grunde er det ikke alle de mellemled, der opfylder EIBŐs kriterier, som gr ind p at forvalte globalln eller rentegodtgżrelser. 
For various reasons, not all potential intermediaries corresponding to the EIBŐs criteria agree to manage global loans or interest subsidies.
Hvad angr rentesatsen for ln ydet af EIBŐs egne midler er Banken bundet af artikel 19 i sin statut, og den er undergivet kontrol. 
As regards the interest rates for loans made from its own resources, the Bank is bound by Article 19 of its Statute and is subject to controls.
Den skala af rentesatser, som Banken anvender for sine ln af egne midler, skal godkendes og kontrolleres af dens bestyrelse, hvor Kommissionen er repržsenteret med et fast medlem og en sup-pleant. 
The grid of interest rates which the Bank fixes for its loans from own resources is controlled and approved by its Board of Directors where the Commission is represented by a regular member and an alternate.
EIB videreudlner midler til en rente, der afspejler dens egen fremtrždende stilling p markedet, plus en mindre margen til džkning af omkostninger i overensstemmelse med dens forpligtelse i hen-KOMMISSIONENS SVAR 
The EIB on-lends funds at a rate reflecting its excellent position in the markets, plus a small margin to cover costs, in accordance with its statutory obligation under the Treaty.
C 217/12 DA De Europžiske Fžllesskabers Tidende 29.7.1999 hold til traktaten. Ellers fastsžttes renterne p EIB-ln i overensstemmelse med markedsbetingelserne. 
C 217/12 EN Official Journal of the European Communities 29.7.1999 of EIB loans are fixed in accordance with market conditions.
Rentesatserne er normalt faste, men kan ogs vžre reviderbare, variable eller konvertible alt efter kundens żnsker, og de kan fastsžttes enten efter undertegnelsen af finansieringskontrakten eller efter hver enkelt udbetaling (aftale med ben rente). 
Interest rates are usually fixed but are also revisable, variable or convertible according to the clientŐs preferences, and may be set either on signature of the finance contract or on each disbursement (open-rate contract).
Metoden til fastsžttelse af rentesatser er den samme for alle lande og sektorer. 
The method adopted for setting rates is the same for all countries and sectors.
De valutaer, i hvilke udbetalingerne sker, afhžnger af EIBŐs beholdninger og af lnerens żnsker. 
The currencies in which disbursements are made depends on the EIBŐs holdings and the bor-rowerŐs preferences.
EIB underretter Kommissionen om administrationsomkostningerne i forbindelse med de forskellige aktiviteter, den forvalter for Kommissionen. 
The EIB provides the Commission with information on the administrative costs for the various activities it manages for the Commission.
Kommissionen fremsender en oversigt over disse omkostninger til Retten. 
A recapitulation of these costs is communicated to the Court by the Commission.
2, litra a), i EKSF-traktaten, har Kommissionen kun konstateret meget f tilfžlde, hvor de fastsatte betingelser ikke har vžret overholdt af de finansielle mellemled. De EIB-forvaltede projekters stżtteberettigelse og overvgningen af dem 3.6-3.7. 
In its checks on interest-rate subsidies granted under Article 56(2)(a) of the ECSC Treaty, the Commission has found only a very few cases in which the financial intermediaries failed to comply with the conditions imposed.
I henhold til visse mandater findes der ogs udvalg i medlemsstaterne, som afgiver udtalelse om stżtteberettigelse p grundlag af detaljerede rapporter. 
Eligibility and follow-up of projects entrusted to the EIB According to various mandates, there also exist Member State committees which give their opinion on project eligibility on the basis of detailed reports.
De oplysninger, der er en forudsžtning for afgżrelserne om individuelle tildelinger, varierer alt efter lnenes beskaffenhed og mel-lemleddets operationelle kapacitet og tekniske knowhow. 
The information prerequisite to the decisions on individual allocations varies according to the characteristics of the loans and the operating capacity and technical know-how of the intermediary.
I forbindelse med globale ln til finansielle mellemled uden for EU forbeholder Banken sig ofte en kontraktmžssig ret til at anmode om yderligere oplysninger om de endelige modtagere. 
For global loans to financial intermediaries outside the Union, the Bank often includes a contractual right to request further information on the final beneficiaries.
Selv om Banken foretager periodiske stikprżver for at kontrollere, at betingelserne overholdes, anvender den ikke systematisk denne kontraktmžssige ret. 
Although the Bank undertakes periodic spot-checks to verify compliance, it does not systematically enforce its contractual right.
Hvad angr EIB-Edinburgh faciliteten, har Kommissionen modtaget en fuldstžndig liste over alle de endelige modtagere af under-ln. 
As regards the EIB-Edinburgh facility, the Commission has received a full list of all the final sub-loan beneficiaries.
Da jobskabelseskriterierne svarer til dem, der gžlder for EKSF-ln, og džkker samme periode, er disse lister blevet analyseret og sammenlignet med modtagerne af EKSF-underln. 
As the job creation criteria are similar to those of the ECSC, and cover the same period, these lists have been analysed and compared to the ECSC sub-loan beneficiaries.
Kommissionen har konstateret et mindre antal tilfžlde af potentiel dobbeltfinansiering, som nu undersżges og drżftes med EIB. 
A small number of cases of potential double financing have been identified by the Commission and are currently being examined and discussed with the EIB.
Hvad endelig angr det bredere spżrgsml om behandling af oplysninger, der modtages fra EIB, lžgger Kommissionen vžgt p selv at analysere disse oplysninger. 
Finally, on the broader question of the treatment of information received from the EIB, the Commission insists on analysing this information itself.
Kommissionen underrettes regelmžssigt af Banken om udviklingen i projekterne, og der finder en dialog sted, hvis der opstr stżrre problemer. 
The Commission is regularly informed by the Bank on the development of projects and there is a dialogue if major problems occur.
Kommissionen er af den opfattelse, at dobbeltarbejde bżr undgs. 
The Commission is of the view that duplication of work should be avoided.
Rentegodtgżrelsernes effektivitet 3.8-3.11. ningerne, hvad enten de er kvantificerbare eller ej, er nżdvendigvis af global art. 
Effectiveness of the subsidies 3.8 to 3.11. Most measures apply to the whole Union and objectives, whether quantifiable or not, are necessarily of a global character.
Ikke alle mlsžtninger (f.eks. styrkelse af den europžiske industris konkurrenceevne og fremme af sm og mellemstore virksomheder, der beskžftiger sig med hżjteknologi) kan kvantificeres pržcist. 
Not all objectives (e.g. strengthening competitiveness of European industry, fostering development of high tech SMEs) can be precisely quantified.
Dette gżr dog ikke mlsžtningerne mindre vigtige. 
This does not render the objectives less important.
P makrożkonomisk plan er den effektive rente kendt som en faktor, der har indflydelse p investeringsniveauet. 
At a macroeconomic level, the effective rate of interest is known to be a factor influencing the level of investment.
Kommissionen vil ikke hžvde, at dette er den eneste afgżrende faktor i forbindelse med en modtagers beslutning om at indlede et investeringspro-jekt. 
The Commission would not claim that this is the single determining factor in a beneficiaryŐs decision to undertake an investment project.
Rentegodtgżrelser er snarere en del af et hele, der ogs omfatter foranstaltninger p lokalt, regionalt eller nationalt plan, og som sammen skaber et gunstigt miljż for at gennemfżrelsen af EUŐs prioriterede mlsžtninger. 
Rather, interest subsidies form part of a package which also includes measures on a local, regional or national level which together create a favourable context for the achievement of priority EU objectives.
Forbindelsen mellem rentegodtgżrelser og investeringer kan ikke nżdvendigvis kvantificeres, men dette betyder ikke, at der ikke er nogen rsagsforbindelse overhovedet. 
The link between interest rate subsidies and investment cannot be necessarily quantified but this does not mean that there is no causal relationship at all.
29.7.1999 DA De Europžiske Fžllesskabers Tidende C 217/13 Forskellige endelige modtagere har bekržftet, at den modtagne rentegodtgżrelse har haft en positiv og betydelig indflydelse p investeringsbeslutningen. 
29.7.1999 EN Official Journal of the European Communities C 217/13 Various final beneficiaries have confirmed that the interest rate subsidy received had a positive and significant influence on the investment decision.
Med hensyn til Kżbenhavn-faciliteten vil Kommissionen forelžgge sin evalueringsrapport i den nžrmeste fremtid. 
With respect to the Copenhagen facility, the Commission will present its evaluation report in the near future.
P nuvžrende tidspunkt forekommer det forhastet at drage generelle konklusioner om facilitetens effektivitet. 
At this stage, it seems premature to draw general conclusions as regards the effectiveness of the facility.
Kommissionen mener, at udnyttelsesgraden af en facilitet er n indikator blandt flere; den har dog aldrig anset anvendelsen af et bestemt instrument som det eneste effektivitetskriterium. 
The Commission considers that the level of use made of a facility is one indicator among others; however, it has never identified the use of a particular instrument as its sole indicator of effectiveness.
Regnskabsfżring af rentegodtgżrelserne 3.12. De kompetente tjenestegrene i Kommissionen kontrollerer beregningerne ved stikprżver. 
Entry in the accounts of the subsidies 3.12. The relevant Commission departments verify the calculations by conducting spot checks.
3.13-3.16. 
3.13 to 3.16.
Eftersom Rettens bemžrkninger vedrżrer tre forskellige systemer, nemlig det almindelige budget, EKSF og EUF, forpligter Kommissionen sig til at undersżge, p hvilken mde de rentegodtgżrelser, der er udbetalt som forskud til EIB, bedst kan regnskabsfżres i de finansielle oversigter. 
As the CourtŐs observations relate to three different regimes, the general budget, ECSC and EDF, the Commission undertakes to study the best way of entering in the accounts the amounts of interest-rate subsidies paid in advance to the EIB.
Kommissionen vil ogs forsżge at harmonisere regnskabsproceduren for rentegodtgżrelser, i det omfang de enkelte aftaler giver mulighed for det. 
The Commission will also endeavour to establish how best to harmonise the procedure for entering subsidies in the accounts in so far as the separate agreements permit.
Kommissionen er enig med Retten i, at renteindtžgterne af midlerne p den lżbende konto i EIB burde vžre fastlagt som budgetindtžgt. 
The Commission agrees with the Court that interest earnings generated by funds held on current account at the EIB should be shown as a receivable item.
Rentegodtgżrelser ydes for at fremme en ržkke forskellige mlsžtninger, hvor de żkonomiske og politiske betingelser varierer betydeligt inden for EU. 
Interest rate subsidies are granted in order to contribute to a number of different objectives where economic and political conditions vary considerably within the Union.
Det vil derfor ikke vžre rigtigt at give afkald p stżttemekanismernes forskelligartethed og den mde, de forvaltes p, blot for at f et ensartet system. 
It is therefore inappropriate to sacrifice the variety of subsidy mechanisms and the way these are managed for the sole purpose of having a uniform system.
Imidlertid har Kommissionen det generelle budgetmžssige og politiske ansvar for de pgžldende foranstaltninger. 
The Commission, however, bears the overall budgetary and political responsibility for the measures discussed.
Kommissionen er af den opfattelse, at de procedurer, der anvendes til gennemfżrelse af de pgžldende mekanismer, er egnede, og at de sikrer, at EU-lovgivningen og de relevante regler overholdes. 
The Commission is of the opinion that the procedures established relating to the implementation of the mechanisms in question are appropriate and guarantee the respect of EU legislation and rules.
Kommissionen forpligter sig til at undersżge, hvorledes udformningen af de finansielle oversigter kan forbedres og harmoniseres for s vidt angr rentegodtgżrelser. 
The Commission undertakes to look into ways of improving and harmonising presentation of the financial statements from the point of view of interest-rate subsidies.
Samarbejdsaftalerne med EIB regulerer detaljeret uddelegeringen af det finansielle og tekniske arbejde til Banken, hvis man-gerige aktiviteter og solide knowhow p det finansielle omrde garanterer for kvaliteten. 
The cooperation agreements with the EIB regulate in detail the delegation of the financial and technical work to the Bank, whose long standing activity and solid know-how in the financial field are beyond any doubt.
EIB forsyner Kommissionen med tilstržkkelige finansielle og tekniske data til, at der kan foretages en effektiv kontrol, dvs. med overholdelse af principperne om at undg unżdvendige overlapninger og om at sikre et rimeligt forhold mellem de anvendte ressourcer og de opnede resultater. 
The EIB provides the Commission with sufficient financial and technical data to allow for an efficient control i.e. respecting the principle of avoiding unnecessary duplication of work and safeguarding a reasonable relationship between use of resources and results obtained.
Ansvars-og opgavefordelingen mellem Kommissionen og EIB, nr det gžlder foranstaltninger i AVS-landene under Lom-konventionen, er beskrevet i den interne aftale, som blev undertegnet af medlemsstaternes repržsentanter den 20. december 1995. 
The responsibilities and division of tasks between the Commission and the EIB for operations in the ACP countries under the Lom Convention are described in the internal agreement, signed by the Member StatesŐ Representatives on 20 December 1995.
Denne aftale vil blive fornyet i forbindelse med indgelsen af den nžste konvention. 
This agreement will be renewed on the occasion of the next Convention.
Kommissionen vil overveje Rettens forslag og undersżge, i hvilken udstržkning forvaltningen af rentegodtgżrelsesinstrumen-terne kan harmoniseres og centraliseres. 
The Commission will consider the CourtŐs suggestion and investigate the extent to which management of the interest rate subsidy instruments could be harmonised and centralised.
ЕВРОПЕЙСКА СМЕТНА ПАЛАТА TRIBUNAL DE CUENTAS EUROPEO EVROPSKÝ ÚČETNÍ DVŮR DEN EUROPÆISKE REVISIONSRET EUROPÄISCHER RECHNUNGSHOF EUROOPA KONTROLLIKODA ΕΥΡΩΠΑΪΚΟ ΕΛΕΓΚΤΙΚΟ ΣΥΝΕΔΡΙO EUROPEAN COURT OF AUDITORS COUR DES COMPTES EUROPÉENNE CÚIRT INIÚCHÓIRÍ NA HEORPA EUROPSKI REVIZORSKI SUD CORTE DEI CONTI EUROPEA EIROPAS REVĪZIJAS PALĀTA EUROPOS AUDITO RŪMAI EURÓPAI SZÁMVEVŐSZÉK IL-QORTI EWROPEA TAL-AWDITURI EUROPESE REKENKAMER EUROPEJSKI TRYBUNAŁ OBRACHUNKOWY TRIBUNAL DE CONTAS EUROPEU CURTEA DE CONTURI EUROPEANĂ EURÓPSKY DVOR AUDÍTOROV EVROPSKO RAČUNSKO SODIŠČE EUROOPAN TILINTARKASTUSTUOMIOISTUIN EUROPEISKA REVISIONSRÄTTEN Resumé af resultaterne af Revisionsrettens årlige revision af EU's agenturer og andre organer for regnskabsåret 2013 12, RUE ALCIDE DE GASPERI TELEPHONE (+352) 43 98 – 1 E-MAIL: eca-info@eca.europa.eu L - 1615 LUXEMBOURG TELEFAX (+352) 43 93 42 INTERNET: http://eca.europa.eu 2 INDHOLD Indledning Oplysninger til underbygning af rettens revisionserklæringer Resultaterne af revisionen Erklæringer om regnskabernes rigtighed Erklæringer om de underliggende transaktioners lovlighed og formelle rigtighed Bemærkninger, der ikke drager Rettens erklæringer i tvivl Bemærkninger om regnskabernes rigtighed Bemærkninger om transaktionernes lovlighed og formelle rigtighed Bemærkninger om den interne kontrol Bemærkninger om budgetgennemførelsen Andre bemærkninger Opfølgning på tidligere års bemærkninger Konklusioner Punkt 1 - 5 6 7 - 20 7 - 8 9 - 11 12 - 20 14 15 16 17 - 18 19 20 21 - 23 Bilag I - Agenturernes indtægter (budgetoverslag, fastlagte fordringer og modtagne beløb) og stillingsfortegnelser Bilag II - Bemærkninger fremsat af Retten i 2013, som ikke drager dens erklæringer i tvivl Bilag III - Opfølgning af udestående bemærkninger fra 2011 og 2012, som ikke drager Rettens erklæringer i tvivl ADB003943DA02-14PP-CH228-14FIN-SYNTHESIS_REPORT_2013-TR.DOC 16.9.2014 
2 CONTENTS Introduction Information in support of the court’s opinions Audit results Opinions on the reliability of the accounts Opinions on the legality and regularity of the transactions underlying the accounts Comments not calling the Court’s opinions into question Comments on the reliability of accounts Comments on the legality and regularity of transactions Comments on internal controls Comments on budget implementation Other comments Follow-up of previous years’ comments Conclusions Paragraph 1 - 5 6 7 - 20 7 - 8 9 - 11 12 - 20 14 15 16 17 - 18 19 20 21 - 23 Annex I - Agencies' income (budget forecasts, entitlements established and amounts received) and staff establishment plans Annex II - Comments made by the Court in 2013, not calling its opinion into question Annex III - Follow-up of open 2011 and 2012 comments not calling the Court’s opinions into question ADB003943EN02-14PP-CH228-14FIN-SYNTHESIS_REPORT_2013-OR.DOC 16.9.2014
Ioverensstemmelsemedartikel287itraktatenomDenEuropæiskeUnions funktionsmåde har Retten revideret årsregnskaberne1 for det regnskabsår, der afsluttedes den 31. december 2013, samt efterprøvet lovligheden og den formelle rigtighed af de underliggende transaktioner for 32 decentrale agenturer2, 6 forvaltningsorganer, Euratoms Forsyningsagentur (Euratom), Det Europæiske Institut for Innovation og Teknologi (EIT) og Europols pensionskasse (herefter "agenturerne"). 
PursuanttotheprovisionsofArticle287oftheTreatyonthefunctioningof the European Union, the Court has audited the annual accounts1 for the financial year ended 31 December 2013 and the legality and regularity of the transactions underlying them for 32 decentralised agencies2, 6 executive agencies, the Euratom Supply Agency (Euratom), the European Institute of Innovation and Technology (EIT) and the Europol Pension Fund (hereinafter “agencies”).
Nærmere oplysninger om de reviderede agenturer, deres budgetter og personale findes i bilag I. 2. 
Details on the audited agencies, their budgets and staff are provided in Annex I. 2.
DetteresuméerenoversigtoverresultaterneafRettensårligerevisionaf agenturerne for regnskabsåret 2013. 
ThissummaryprovidesanoverviewoftheresultsoftheCourt’sannual audits of the agencies for the financial year 2013.