natgillin/translations-raw huggingface dataset:
Ifżlge artikel 310-325 i TEUF og stżttekontorets finansforordning er den daglige ledelse ansvarlig for at udarbejde og aflžgge regnskaberne p grundlag af de internationalt anerkendte regnskabsstandarder, der anvendes i den offentlige sektor, samt for lovligheden og den formelle rigtighed af de transaktioner, der ligger til grund for regnskaberne. 
In accordance with Articles 310 to 325 of the TFEU and the OfficeŐs Financial Regulation, management is responsible for the preparation and presentation of the accounts on the basis of internationally accepted accounting standards for the public sector and for the legality and regularity of the transactions underlying them.
Dette ansvar omfatter udformning, gennemfżrelse og opretholdelse af intern kontrol, som sikrer, at der udarbejdes og aflžgges et rsregnskab uden vžsentlig fejlinformation, uanset om denne skyldes besvigelser eller fejl. 
This responsibility includes the design, implementation and maintenance of internal controls relevant to the preparation and presentation of financial statements that are free from material misstatement, whether due to fraud or error.
Stżttekontorets daglige ledelse bžrer det endelige ansvar for lovligheden og den formelle rigtighed af de transaktioner, der ligger til grund for regnskaberne. 
The OfficeŐs management bears the ultimate responsibility for the legality and regularity of the transactions underlying the accounts.
Ved udarbejdelsen af regnskaberne er den daglige ledelse ansvarlig for at vurdere stżttekontorets evne til at fortsžtte driften, idet den i relevante tilfžlde oplyser om forhold med relation til fortsat drift og anvender regnskabsprincippet om fortsat drift. 
In preparing the accounts, management is responsible for assessing the OfficeŐs ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting.
Revisors ansvar for revision af regnskaberne og de underliggende transaktioner 11. 
AuditorŐs responsibilities for the audit of the accounts and underlying transactions 11.
Vores ml er at opn hżj grad af sikkerhed for, om stżttekontorets regnskaber er uden vžsentlig fejlinformation, og om de transaktioner, der ligger til grund for dem, er lovlige og formelt rigtige, samt p grundlag af vores revision at afgive en erklžring til Europa-Parlamentet og Rdet eller andre dechargemyndigheder om regnskabernes rigtighed og de underliggende transaktioners lovlighed og formelle rigtighed. 
Our objectives are to obtain reasonable assurance about whether the accounts of the Office are free from material misstatement and the transactions underlying them are legal and regular and to provide, on the basis of our audit, the European Parliament and the Council or other respective discharge authorities with a statement of assurance as to the reliability of the accounts and the legality and regularity of the transactions underlying them.
DA 6.12.2017 Den Europžiske Unions Tidende C 417/33 12. 
EN 6.12.2017 Official Journal of the European Union C 417/33 12.
Ved disse risikovurderinger overvejer revisor intern kontrol, der er relevant for enhedens udarbejdelse og aflžggelse af regnskaber, der giver et retvisende billede, med henblik p at udforme revisionshandlinger, der er passende efter omstžndighederne, men ikke med det forml at afgive en erklžring om effektiviteten af intern kontrol. 
In making those risk assessments, internal controls relevant to the preparation and fair presentation of the accounts and legality and regularity of underlying transactions, is considered in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of internal controls.
En revision omfatter endvidere vurdering af, om den anvendte regnskabspraksis er passende, og om de regnskabsmžssige skżn, som den daglige ledelse har foretaget, er rimelige, samt en vurdering af den samlede pržsentation af regnskaberne. 
An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by the management, as well as evaluating the overall presentation of the accounts.
Med hensyn til indtžgterne kontrollerer vi tilskuddet fra Kommissionen og undersżger stżttekontorets procedurer for opkržvning af gebyrer og andre indtžgter, hvis det er relevant. 
For revenue, we verify the subsidy received from the Commission and assess the OfficeŐs procedures for collecting fees and other income, if any.
Denne undersżgelse omfatter alle kategorier af betalinger i det r, hvor de foretages, undtagen forskud. 
This examination covers all categories of payments other than advances at the point they are made.
Forskudsbetalinger undersżges, nr modtageren forelžgger dokumentation for, at midlerne er blevet anvendt korrekt, og stżttekontoret godkender denne dokumentation ved at afregne forskuddet enten samme r eller senere. 
Advance payments are examined when the recipient of funds provides justification for their proper use and the Office accepts the justification by clearing the advance payment, whether in the same year or later.
I forbindelse med udarbejdelsen af denne beretning og revisionserklžring tog vi det revisionsarbejde, der er udfżrt af den uafhžngige eksterne revisor i relation til stżttekontorets regnskaber, med i betragtning som fastsat i artikel 208, stk. 4, i EU's finansforordning (5). 
In preparing this report and Statement of Assurance, we considered the audit work of the independent external auditor performed on the OfficeŐs accounts as stipulated in Article 208(4) of the EU Financial Regulation (5).
BEMŽRKNINGER OM TRANSAKTIONERNES LOVLIGHED OG FORMELLE RIGTIGHED 17. 
COMMENTS ON THE LEGALITY AND REGULARITY OF TRANSACTIONS 17.
I marts 2016 ivžrksatte stżttekontoret et udbud med henblik p at underskrive n rammeaftale med de to eksisterende internationale skoler i Riga om bżrn af sine ansatte. 
In March 2016 the Office launched a procurement procedure with the aim to sign one framework contract (FWC) with the two existing international schools in Riga for the children of its staff.
I udbuddets tekniske specifikationer er det fastsat, at stżttekontoret ville udarbejde n skaldt kaskadeaftale med flere kontrahenter, som skulle indgs med to żkonomiske aktżrer, men ifżlge tildelingskriterierne er valget af skole op til foržldrene. 
While the technical specifications of the tender state that the Office would establish one multiple framework contract in cascade with two economic operators, the award criteria state that the choice of the school is with the parents.
Den rammeaftale om 400 000 euro, der blev underskrevet i juli 2016, er derfor baseret p indbyrdes modstridende koncepter, hvad der skaber retlig usikkerhed for stżttekontoret og skolerne. 
Consequently, the 400 000 euro framework contract signed in July 2016 is based on contradicting concepts, causing legal uncertainty to the Office and the schools.
Desuden var der ikke behov for en rammeaftale i dette specifikke tilfžlde. 
Moreover, in this specific case a FWC was unnecessary.
Efter žndret indplacering blev n ansat indsat direkte p lżntrin 2 i stedet for p lżntrin 1 i en hżjere lżnklasse, hvilket ikke stemmer overens med EU's vedtžgt. 
Following reclassification, one staff member was assigned to a higher grade directly at step 2 instead of step 1, which is not in line with the EU Staff Regulations.
BEMŽRKNINGER OM FORSVARLIG ŻKONOMISK FORVALTNING OG PERFORMANCE 19. 
COMMENTS ON SOUND FINANCIAL MANAGEMENT AND PERFORMANCE 19.
I marts 2016 underskrev stżttekontoret en 60000 euros kontrakt om levering af professionelle stżtte-og konsulenttjenester i relation til menneskelige ressourcer. 
In March 2016 the Office signed a 60 000 euro for the provision of human resources related professional support and consultancy services.
Indkżbet blev udelukkende baseret p pris. 
The procurement procedure was exclusively based on price.
At ansžtte en konsulent uden at inddrage vedkommendes kompetence og ekspertise som tildelingskriterier sikrer ikke valuta for pengene. 
The engagement of a consultant without considering competence and expertise as award criteria does not ensure best value for money.
ANDRE BEMŽRKNINGER 20. 
OTHER COMMENTS 20.
I 2016 var den gennemsnitlige beskžftigelsesperiode p stżttekontoret p 2,58 r, og personaleomsžtningen var hżj, nemlig 25%. 
In 2016, the average employment period in the Office was 2,58 years and staff turnover was high with 25 %.
Dette forhold indvirker p stżttekontorets effektivitet og er til fare for gennemfżrelsen af dets arbejdsprogrammer. 
This situation affects the OfficeŐs efficiency and poses risks to the implementation of its work programmes.
1. juli 2016: 73 %). (5) Europa-Parlamentets og Rdets forordning (EU, Euratom) nr. 
A possible reason is the salary correction coefficient applied for the host state (73 % as at 1 July 2016). (5) Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council (OJ L 298, 26.10.2012, p.
DA C 417/34 Den Europžiske Unions Tidende 6.12.2017 21. 
EN C 417/34 Official Journal of the European Union 6.12.2017 21.
Stżttekontoret bżr sammen med Kommissionen overveje at f foretaget en sdan evaluering mindst hvert femte r, som det sker i de fleste andre agenturer. 
The Office should, together with the Commission, consider commissioning such an evaluation at least every 5 years, as is the case for most of the other Agencies.
En eventuel fremtidig revision af oprettelsesforordningen bżr indfżre et sdant krav. 
Any future revision of the founding regulation should introduce such a requirement.
OPFŻLGNING P TIDLIGERE RS BEMŽRKNINGER 22. 
FOLLOW-UP OF PREVIOUS YEARSŐ COMMENTS 22.
En oversigt over de korrigerende foranstaltninger, der er truffet som reaktion p Revisionsrettens bemžrkninger fra tidligere r, vises i bilaget. 
An overview of the corrective action taken in response to the CourtŐs comments from previous years is provided in the Annex.
P Revisionsrettens vegne Klaus-Heiner LEHNE Formand 
For the Court of Auditors Klaus-Heiner LEHNE President
6.12.2017 Den Europžiske Unions Tidende C 417/35 DA r 2014 2015 2015 2015 Korrigerende foranstaltning (Afsluttet/I gang/Ikke igangsat/Ikke relevant) Ikke igangsat Afsluttet Afsluttet Ikke relevant BILAG Opfżlgning p tidligere rs bemžrkninger Revisionsrettens bemžrkninger P budgettet for 2014 var der opfżrt forventede bidrag fra EFTA's nationale tilsynsmyndigheder (1), som har observatżrstatus i BEREC, men de blev ikke til noget, fordi der ikke blev indget aftaler med EFTA-landene. 
6.12.2017 Official Journal of the European Union C 417/35 EN Year 2014 2015 2015 2015 Status of corrective action (Completed/Ongoing/Outstanding/N/A) Outstanding Completed Completed N/A ANNEX Follow-up of previous yearsŐ comments Court's comments The 2014 budget provision for contributions from EFTAŐs(1) national regulatory authorities having observer status at BEREC did not materialise in the absence of agreements with EFTA countries.
I 2013 indgik stżttekontoret en firerig rammeaftale om levering af tjenesteydelser vedrżrende tilrettelžggelse af arrangementer. 
In 2013 the Office signed a 4 year framework contract for the provision of professional event organisation services.
Stżttekontoret havde imidlertid undervurderet sine behov, og i december 2014 blev aftalens maksimumbelżb net. 
However, it underestimated its needs and the contract had reached its maximum amount in December 2014.
Et udbud med henblik p indgelse af en ny rammeaftale blev indledt, men fżrst i august 2015. 
A procurement procedure to sign a new framework contract was launched, but only in August 2015.
I mellemtiden fortsatte stżttekontoret med at kżbe disse tjenesteydelser hos den samme leverandżr ved hjžlp af kżbsordrer og kontrakter med lav vžrdi (udbud med forhandling)(2). 
In the meantime the Office procured these services from the same provider using purchase orders and low-value contracts (negotiated procedures) (2).
Det samlede belżb for de tjenesteydelser, der blev kżbt p denne mde, oversteg tžrskelvžrdien (3). 
The total amount of the services so procured exceeded the threshold value(3).
Der skulle vžre afholdt et bent udbud, hvor allerede interesserede żkonomiske aktżrer kunne afgive tilbud. 
An open procurement procedure where all interested economic partners may submit a tender should have been used.
Detaljeringsgraden i stżttekontorets beretning om budgetgennemfżrelsen er ikke den samme som i de fleste andre agenturers, hvilket vidner om behovet for klare retningslinjer for agenturernes budgetrapportering. 
The OfficeŐs audited budgetary implementation report differs from the level of detail provided by most other agencies which demonstrates the need for clear guidelines on the agenciesŐ budget reporting.
Der blev fremfżrt et stort belżb i forpligtede bevillinger under afsnit II (administrationsudgifter), nemlig 134 228 euro eller 44 % (2014: 91 757 euro eller 40 %). 
Carry-overs of committed appropriations for Title II (administrative expenditure) were high at 134 228 euro, i.e. 44 % (2014: 91 757 euro, i.e. 40 %).
Disse fremfżrsler vedrżrer hovedsagelig levering af tjenesteydelser, der ržkker ud over 2015. 
These carry-overs are mainly related to the delivery of services that go beyond 2015.
(1) Den Europžiske Frihandelssammenslutning. 
(1) European Free Trade Association.
(2) I forbindelse med kżbsordrer og kontrakter af lav vžrdi begržnser udbudsreglerne konkurrencen til henholdsvis n og tre kandidater. 
(2) In the case of purchase orders and low-value contracts the procurement rules limit the competition to one and three candidates, respectively.
(3) De underskrevne kontrakter belżb sig til i alt ca. 80 000 euro, og den tžrskelvžrdi, der er fastsat i artikel 137 i Kommissionens delegerede forordning (EU) nr. 
(3) The total value of the contracts signed amounts to around 80 000 euro, whereas the threshold established by Article 137 of Commission Delegated Regulation (EU) No 1268/2012 is 60 000 euro.
C 417/36 Den Europžiske Unions Tidende 6.12.2017 STŻTTEKONTORETS SVAR 18. 
C 417/36 Official Journal of the European Union 6.12.2017 THE BEREC OFFICE REPLY 18.
Vžrtsmedlemsstaten Letland har ikke nogen akkrediteret Europaskole. 
The host Member State Latvia does not have an accredited European School.
At grundlžgge en ny Europaskole er en lang proces. Derfor har BEREC-kontoret i mellemtiden indget direkte kontrakter med skoler, som tilbyder undervisning p hovedsprogene engelsk, fransk og tysk for at sikre, at bżrn af ansatte fr en skolegang i et internationalt miljż i overensstemmelse med retningslinjerne for personalepolitikken i de europžiske kontrolorganer (1). 
The establishment of a new accredited European School is a long process, and in the meantime the BEREC Office has established direct contracts with schools providing education in English, French and German as a main language of instruction as an interim measure to ensure international schooling for the pupils of the staff in line with the Commission guidelines on staff policy in the European Regulatory Agencies (1).
BEREC-kontoret er enig i Revisionsrettens konstatering, at brugen af rammeaftaler om tjenesteydelser ikke er en passende lżsning i skolespżrgsmlet, og vil fremover indg direkte aftaler om tjenesteydelser med skolerne uden ivžrksžttelse af udbudsprocedure. 
The BEREC Office agrees with the findings of the auditors that the use of framework service contracts is not appropriate for the BEREC OfficeŐs schooling situation and in future will use direct service agreements with the schools without procurement.
BEREC-kontoret ville vžrdsžtte en opdatering af Kommissionens retningslinjer med hensyn til de specifikke forhold, som gžlder for skoletjenester. 
The BEREC Office would appreciate updated Commission guidelines to take into account the specificities of schooling services.
P grundlag af henstillingerne fra det fžlles omnormeringsudvalg samt personlige aktmapper for alle midlertidigt ansatte, som kunne komme i betragtning til en omnormering, vedtog ansžttelsesmyndigheden listen over omnormerede midlertidigt ansatte. 
On the basis of the recommendations made by the Joint Reclassification Committee and based on the files of all temporary staff eligible for the reclassification, the Appointing Authority adopted the list of temporary staff members reclassified.
Endvidere indvilligede ansžttelsesmyndigheden, efter nżje overvejelse og efter forslag fra den administrative direktżr, i at omnormere medarbejderen til lżntrin 2 i den hżjere lżnklasse i stedet for lżntrin 1, og der er registreret en ex ante-fritagelse i henhold til reglerne for hndtering af afvigelser fra de gžldende finansielle regler og procedurer. 
In addition, on proposal from the Administrative Manager, the Appointing Authority agreed, after thorough consideration, to reclassify the jobholder in the step 2 of the higher grade instead of step 1, and respectively an ex ante exception has been registered according to the rules on handling deviations from the established financial rules and procedures.
BEREC-kontoret er overvejende enig i bemžrkningen om rammeaftalen om personaleforvaltningstjenester. 
The BEREC Office widely agrees with the comment on the framework contract for human resource management services.
Der er allerede siden ikrafttrždelsen af den fżrste specifikke kontrakt konstateret visse problemer som fżlge af, at kontrakten udelukkende blev tildelt p grundlag af prisen og ikke konsulentens faglige kvalifikationer og erfaring. 
The implementation of the first specific contract has already demonstrated some difficulties related to the fact that the award of the contract was exclusively based on pricing and not on the consultantŐs professional qualification and experience.
BEREC-kontoret har, helt i linje med Revisionsrettens bemžrkninger, opsagt rammeaftalen og vil žndre strategi for sine indkżb af de nżdvendige tjenester. 
In full agreement with the remarks of the auditors, the BEREC Office has terminated the framework contract and will put in place a different strategy to obtain the necessary services.
BEREC-kontoret erkender, at den hżje personaleomsžtning er en risikofaktor, hvilket er indfżrt i risikoregistret som en betydelig risiko, navnlig som fżlge af kontorets lidenhed (BEREC-kontoret er det mindste decentraliserede EU-agentur). 
The BEREC Office recognises that the high staff turnover is a risk factor, which has been recorded in the risk register as a significant risk, especially taking into account the small size of the Agency, which makes that high turnover has a more negative impact (the BEREC Office is the smallest decentralized EU Agency).
Ledelsen arbejder lżbende p at indfżre reduktionsteknikker, men det skal understreges, at visse strukturelle og eksterne horisontale elementer, som pvirker omsžtningen, ligger uden for BEREC-kontorets kontrol, da de er en fżlge af de regionale/lokale arbejdsforhold. 
The management is continuously working on the introduction of mitigation techniques but it must be emphasized that some structural and external horizontal elements affecting the turnover are outside the control of the BEREC Office, as they are stemming from the regional/local working environment of the BEREC Office.
Den nylige nettolżnnedgang, en fżlge af den konstant faldende udvikling af korrektionskoefficienten, der anvendes for Letland, hżjnede risikofaktoren. 
The recent net salary decrease, a result of the continuous decreasing of the correction coefficient for Latvia, increased the risk factor.
De tiltag, som BEREC-kontoret ivžrksžtter eller planlžgger, er under alle omstžndigheder risikoreducerende, og for at lżse problemet med personaleomsžtningen p lang sigt bżr der foretages et eksternt indgreb, navnlig hvad angr det nuvžrende korrektionskoefficientsystem. 
Any action taken or planned by the BEREC Office to improve the situation can only mitigate the risk and in order to properly tackle the issue of the retention of staff, an external intervention, especially on the current system of correction coefficients, should be implemented.
BEREC-kontoret har sammen med Kommissionen udarbejdet den evalueringsrapport, som omhandles i artikel 25 i kontorets grundforordning, og er klar til at samarbejde med Kommissionen om fremtidige evalueringer. 
The BEREC Office has cooperated with the Commission for the preparation of the evaluation report envisaged in Article 25 of its founding regulation and is ready to cooperate with the Commission for future evaluations.
BEREC-kontoret vil i den forbindelse overholde alle krav, som lovgiveren mtte stille. 
The BEREC Office will comply with any requirements in that area which could be introduced by the legislator.
BEREC-forordningen er i żjeblikket ved at blive revideret, og Kommissionens forslag indeholder en sžrlig bestemmelse om gentagne evalueringer hvert femte r. 
The BEREC regulation is currently under review and the Commission proposal includes a specific provision on recurring evaluation every five years.
DA 2018 Den fžlles landbrugspolitiks fremtid Briefingpapir Marts 2018 
2018 Future of the CAP Briefing Paper March 2018
INDHOLD Punkt Resum I-V Indledning 1-6 Emne og forml 1-4 Metode og pržsentation 5-6 De vigtigste data og tendenser med relevans for landbruget og landdistrikterne 7-18 Udgifterne til den fžlles landbrugspolitik har i de seneste ti r vžret stabile og fokuseret p indkomststżtte 7-8 Fžrre men stżrre bedrifter (og en mindre arbejdsstyrke) producerer output af en konstant vžrdi, hvilket fżrer til stżrre indkomst pr. fuldtidsbeskžftiget 9-10 EU-fżdevarepriserne har nžrmet sig priserne p verdensmarkedet, og EU er blevet nettoeksportżr af fżdevarer 11 Gennemsnitsalderen for bedriftsledere er steget, og der er uoverensstemmelser i dataene om arealanvendelse 12-13 Utilstržkkelige fremskridt med hensyn til miljżbeskyttelse og klimaindsats 14-16 De żkonomiske forskelle mellem landdistrikter og andre omrder er blevet mindre 17-18 Vores analyse 19-49 Behovene i forbindelse med den fžlles landbrugspolitik 20-26 Utilstržkkelige oplysninger til identificering af behov 20-23 Manglende klarhed om EU-mervžrdi 24 Reaktion p langsigtede tendenser 25 Den fžlles landbrugspolitiks indvirkning p rimeligheden og det indre marked 26 Mlene for den fžlles landbrugspolitik 27-30 Mlene er ikke klare og specifikke nok 28 2 
CONTENTS Paragraph Executive summary I-V Introduction 1-6 Topic and purpose 1-4 Approach and presentation 5-6 Key data and trends relevant to the farming sector and rural areas 7-18 CAP spending over the last decade has been stable and focused on income support 7-8 Fewer but larger farms (and a smaller workforce) produce a constant value of outputs, leading to increased incomes per full-time person 9-10 EU food prices have converged with world prices and the EU has become a net exporter of food 11 The average age of farm managers has increased, and the land data are inconsistent 12-13 Insufficient progress on environmental care and climate action 14-16 Economic differences between rural and other areas have become less significant 17-18 Our review 19-49 CAP needs 20-26 Insufficient information to identify needs 20-23 Lack of clarity on EU value added 24 Responding to long-term trends 25 The CAP’s impact on fairness and the single market 26 CAP Objectives 27-30 Insufficient clarity and specificity of objectives 28 Need for consistency with other EU objectives 29-30 2