natgillin/translations-raw huggingface dataset:
Hvad angr afsnit II er afvigelsen mellem forpligtelser og betalinger isžr begrundet i bestillingerne af edb-og sikkerhedsudstyr, som fandt sted i slutningen af regnskabsret, og som efter planen skal betales i 1998. 
As regards Title II, the difference between commitments and payments can be justified in particular by the orders for computer and security equipment which were made at the end of the financial year and which had to be paid for in 1998.
Omfanget af anvendte midler under afsnit III, driftsudgifter, er en direkte konsekvens af personalesituationen i 1997. 
The level of utilisation in Title III, operational expenditure, is a direct consequence of the staff situation in 1997.
Niveauet for forpligtelserne har dog vžret meget hżjt, og opfyldelsen af kontrakterne om undersżgelser og pilotprojekter vedrżrende arbejdsmiljż vil fortsat pg i lżbet af hele 1998. 
However, the level of commitments was very high and contracts regarding studies and pilot projects concerning safety and health at work will continue to be implemented throughout 1998.
Agenturet żnsker at forsikre om, at det tager alle Revisionsrettens bemžrkninger i betragtning med henblik p i sin helhed at overholde de regler, der hidrżrer fra de finansielle bestemmelser og andre bestemmelser, som agenturet skal underlžgge alle sine aktioner. 
The Agency would like to assure the Court that it will take account of all the CourtŐs observations, in order to respect in full the rules arising from financial and other regulations to which all its actions should be subject.
1-4 2 BEMŽRKNINGER OM DE VŽSENTLIGSTE RESULTATER AF REVISIONEN AF BUDGETGENNEMFŻRELSEN I DET EUROPŽISKE ARBEJDSMILJŻAGENTUR I REGNSKABSRET, DER AFSLUTTE-DESPR.31.DECEMBER1998....................................................... 
1to4 MAIN OBSERVATIONS ON THE IMPLEMENTATION OF THE BUDGET OF THE EUROPEAN AGENCY FOR SAFETY AND HEALTH AT WORK (EASH - BILBAO) FOR THE FINANCIAL YEAR ENDED 31 DECEMBER1998.................................................................
9 2 Udbud/DetRdgivendeUdvalgforIndkżbogAftaler................................... 
5to11 Financialstatementsandaccounting................................................
10 2 Agenturetsbygning............................................................. 
7to8 VAT.........................................................................
11 2 Tabel1-2....................................................................... ....... 
9 Calls for tender/Advisory Committee on Procurements and Contracts (ACPC) . . . . . . . . . . . . . . . . 10 Premises......................................................................
4 Agenturetssvar................................................................. ....... 
11 Tables1and2................................................................... .......
C 372/2 DA De Europžiske Fžllesskabers Tidende 22.12.1999 REVISIONSERKLŽRING 1. 
C 372/2 EN Official Journal of the European Communities 22.12.1999 THE COURTŐS OPINION 1.
Denne beretning afgives til bestyrelsen for Det Europžiske Arbejdsmiljżagentur i henhold til artikel 14, stk. 4, i Rdets forordning (EF) nr. 2062/94 (1). 
This report is addressed to the Management Board of the European Agency for Safety and Health at Work in accordance with Article 14(4) of Council Regulation (EC) No 2062/94 (1).
Retten har revideret regnskabet for Det Europžiske Arbejdsmiljżagentur for regnskabsret, der afsluttedes pr. 31. december 1998. 
The Court has examined the financial statements of the European Agency for Safety and Health at Work for the financial year ended 31 December 1998.
Direktżren er i overensstemmelse med artikel 14, stk. 1, i Rdets forordning (EF) nr. 2062/94 ansvarlig for budgettets gennemfżrelse. 
In accordance with Article 14(1) of Council Regulation (EC) No 2062/94, the budget was implemented under the responsibility of the Director.
Direktżren skal udarbejde og opstille regnskabet (2) i overensstemmelse med agenturets finansielle bestemmelser, jf. artikel 15 i Rdets forordning (EF) nr. 2062/94. 
This responsibility included2 the drawing-up and presentation of the financial statements ( ), in accordance with the internal financial provisions, as provided for in Article 15 of Council Regulation (EC) No 2062/94.
Revisionsretten skal i henhold til artikel 248 EF revidere rsregnskabet. 
The Court of Auditors is required under Article 248 of the Treaty establishing the European Community to audit these accounts.
Retten gennemgik regnskabsregistreringerne og foretog endvidere anden revision, der skżnnedes nżdvendig under de givne omstžndigheder. 
The Court carried out such tests of the accounting records and other audit procedures as it deemed necessary in the circumstances.
Budgetgennemfżrelsen/princippet om etrighed 7. 
Implementation of the budget/Principle of annuality 7.
1,05 mio. ECU er fremfżrt automatisk fra regnskabsret 1997, heraf er kun 0,65 mio. 
Out of a total of ECU 1,05 million of appropriations automatically carried over from the financial year 1997, only ECU 0,65 million (62 %) was actually used.
ECU eller 62 % blevet udnyttet. De resterende 38 %, 0,4 mio. 
The remaining 38 % (ECU 0,4 million) was cancelled.
ECU, er bortfaldet. Automatiske fremfżrsler skal svare til forpligtelser over for tredjemand, som ikke er opfyldt ved regnskabsrets udgang. 
The total amount of cancellations does not comply with the nature of automatic carry-overs, which ought to correspond to obligations to third parties remaining unfulfilled at the end of the financial year.
En analyse af de forpligtelser, der automatisk er fremfżrt til regnskabsret 1999 (1,9 mio. ECU), har vist, at nogle af disse fremfżrsler ikke var berettigede. 
Commitments automatically carried over to the financial year 1999 (ECU 1,9 million) were examined, and in the case of some carry-overs it was not possible to confirm that they were justified. The AgencyŐs practice concerning carry-overs of appropriations does not conform to the principle of annuality enshrined in its Financial Regulation.
Moms 9. 
VAT 9.
Agenturet har stadig ikke fet tilbagebetalt den moms, der er betalt i regnskabsrene 1996 og 1997 (145 000 ECU). 
The Agency has still not recovered the VAT paid during the financial years 1996 and 1997 (ECU 145 000).
Udbud/Det Rdgivende Udvalg for Indkżb og Aftaler 10. 
Calls for tender/Advisory Committee on Procurements and Contracts (ACPC) 10.
Fristen for afgivelse af bud bżr vžre p mindst 40 dage, s der kan opns flere bud. 
The deadline for submitting tenders should be at least 40 days, to enable more tenders to be received.
Agenturets bygning 11. 
Premises 11.
Ejeren har fet stillet en bankgaranti til sikring af, at agenturet overholder sine forpligtelser i henhold til lejekontrakten. 
The landlord has negotiated a bank guarantee to ensure that the Agency fulfils its obligations in relation to its tenancy agreement.
Generelt kržves det ikke, at Den Europžiske Unions organer stiller en sdan garanti. 
In general, this type of guarantee is not needed for a European Union body.
For at undg, at garantien forlžnges, bżr der indledes nye forhandlinger, inden garantien udlżber. 
In order to prevent it being extended, it would be advisable to restart negotiations before it expires.
BEMŽRKNINGER OM DE VŽSENTLIGSTE RESULTATER AF REVISIONEN AF BUDGETGENNEMFŻRELSEN I DET EUROPŽISKE ARBEJDSMILJŻAGENTUR I REGNSKABSRET, DER AFSLUTTEDES PR. 31. DECEMBER 1998 Regnskab og bogfżring 5. 
MAIN OBSERVATIONS ON THE IMPLEMENTATION OF THE BUDGET OF THE EUROPEAN AGENCY FOR SAFETY AND HEALTH AT WORK (EASHŃBILBAO) FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 1998 Financial statements and accounting 5.
P balancens passivside figurerer der under rubrikken ČDiverse kreditorerÇ en saldo, der pr. regnskabsrets udgang er opgjort til 5 000 ECU. Agenturet har ikke fremlagt dokumentation for denne saldo. 
The Agency did not provide any supporting documents to substantiate a sum of ECU 5 000 which appears in the liabilities section of the end-of-year balance sheet under the description ÔSundry accounts dueŐ.
(2) I overensstemmelse med artikel 14, stk. 3, i Rdets forordning (EF) nr. 2062/94 er agenturets samlede regnskab (indtžgter og udgifter) i regnskabsret 1998, dateret den 25. marts 1999, sendt til agenturets bestyrelse, Kommissionen og Revisionsretten. 
(2) As required under Article 14(3) of Council Regulation (EC) No 2062/94, the accounts for all the AgencyŐs revenue and expenditure for the financial year 1998 were drawn up on 25 March 1999 and forwarded to the AgencyŐs Management Board, the Commission and the Court of Auditors.
Retten modtog regnskabet den 9. april 1999. 
These accounts were received by the Court on 9 April 1999.
22.12.1999 DA De Europžiske Fžllesskabers Tidende C 372/3 Vedtaget af Revisionsretten i Luxembourg p mżdet den 7. oktober 1999. 
22.12.1999 EN Official Journal of the European Communities C 372/3 This report was adopted by the Court of Auditors in Luxembourg at the Court meeting of 7 October 1999.
C 372/4 DA De Europžiske Fžllesskabers Tidende 22.12.1999 Tabel 1 Balance pr. 31. december 1998 og 1997 (1 000 ECU) Aktiver Anlžg og inventar Rullende materiel Edb-anlžg 273 Subtotal 704 Kontorartikler 9 Regnskabsrets saldo Kortfristet gžld Ikke-automatisk fremfżrte bevillinger Automatisk fremfżrte bevillinger Diverse kreditorer Skat og sociale bidrag Subtotal 668 1 381 Lagre Omsžtningsaktiver 270 1 925 174 31 Moms 145 Momstilgodehavender 145 Diverse debitorer Subtotal 145 Likvide beholdninger Aktiver i alt 3 987 Kilde: Revisionsretten p grundlag af agenturets tal. Gennemgangskonti Indtžgter at genanvende Subtotal Passiver i alt 2 545 61 3 987 Banker Ń Anfordringskonti Forskudsforvaltning 61 Kassebeholdning 1 3 067 Subtotal 3 129 1998 1997 295 30 235 560 15 152 5 157 1 799 58 1 1 858 2 590 Passiver Egenkapital 713 1998 1997 Anlžgsaktiver 405 26 Anlžgskapital 575 731 1 306 74 1 048 10 152 1 284 2 590 
C 372/4 EN Official Journal of the European Communities 22.12.1999 Assets 1998 405 26 273 Subtotal 704 9 145 Subtotal 145 3 067 1997 295 30 235 560 15 152 5 157 Liabilities 1998 713 668 1 381 (ECU 1 000) 1997 575 731 1 306 74 1 048 10 152 1 284 2 590 Bank Ń demand accounts Imprest account Cash 11 Transit accounts Revenue for reuse Subtotal Total liabilities 2 545 61 3 987 61 Subtotal 3 129 1 858 Total assets 3 987 2 590 Source: Prepared by the Court on the basis of data from the Agency.
22.12.1999 DA De Europžiske Fžllesskabers Tidende C 372/5 Tabel 2 Driftsregnskab for regnskabsrene 1998 og 1997 Udgifter Personale Ń Budgetafsnit I Betalinger Fremfżrte bevillinger Ejendomme, materiel og diverse driftsudgifter Ń Budgetafsnit II Betalinger 589 Fremfżrte bevillinger 148 Aktionsudgifter Ń Budgetafsnit III Betalinger 686 Fremfżrte bevillinger Regnskabsrets resultat Udgifter i alt 2 020 4 956 Đ 479 1998 (1 000 ECU) 1997 2 592 192 71 2 855 808 28 562 358 573 736 3 065 Đ 210 830 144 Đ 33 731 Indtžgter Kommissionens tilskud Andre tilskud Bankrenter 101 Indtžgter i alt 4 477 1 486 27 4 196 180 Saldo fremfżrt fra det foregende regnskabsr Bevillinger, der er fremfżrt fra det foregende regnskabsr og bortfaldet Kursdifferencer 14 Kilde: Revisionsretten p grundlag af agenturets tal. Regnskabsrets saldo 668 731 402 
22.12.1999 EN Official Journal of the European Communities C 372/5 Table 2 Revenue and expenditure accounts for the financial years 1998 and 1997 1998 Commission subsidy Other subsidies Interest 101 (ECU 1 000) 1997 2 592 192 71 2 855 808 28 562 358 573 736 3 065 Đ 210 830 144 Đ 33 731 Revenue 4 196 180 Total revenue 4 477 1 486 27 Expenditure Staff expenditure Ń Title I of the budget Payments Appropriations carried forward Buildings, equipment and various items of operating expenditure Ń Title II of the budget Payments 589 Appropriations carried forward 148 Operating expenditure Ń Title III of the budget Payments 686 Appropriations carried forward Out-turn for the financial year Total expenditure 2 020 4 956 Đ 479 731 402 14 668 Balance carried over from the previous financial year Appropriations carried over from the previous financial year and cancelled Exchange rate differences Balance for the financial year Source: Prepared by the Court of Auditors on the basis of data from the Agency.
DA De Europžiske Fžllesskabers Tidende 22.12.1999 DET EUROPŽISKE ARBEJDSMILJŻAGENTURS SVAR Revisionsretten besżgte Det Europžiske Arbejdsmiljżagentur fra den 14. til den 18. december 1998 og fra den 3. til den 7. maj 1999 og foretog revisionen vedrżrende regnskabsret 1998. 
The Court of Auditors visited the European Agency for Safety and Health at Work from 14 to 18 December 1998 and from 3 to 7 May 1999 and carried out the audit for the financial year 1998.
Ved skrivelse af 24. juni 1999 underrettede Revisionsretten agenturet om de vigtigste bemžrkninger med henblik p Revisionsrettens udarbejdelse af beretningen vedrżrende agenturets regnskaber for regnskabsret, der afsluttedes pr. 31. december 1998. 
In its letter of 24 June 1999, the Court communicated to the Agency its observations that were likely to appear in its report on the financial statements of the Agency for the financial year ended 31 December 1998.
Agenturet blev af Revisionsretten anmodet om at kommentere disse bemžrkninger. 
The Court requested the Agency to submit its comments on these observations.
Agenturet kan fremsžtte kommentarer til fżlgende punkter: Regnskab og bogfżring 5. 
For this purpose, the Agency would like to comment on the following paragraphs.
Agenturet vil i fremtiden bestržbe sig p ikke at anvende den praksis for bevillingsfremfżrsler, som Revisionsretten henviser til. 
The Agency will endeavour in the future to no longer carry over appropriations under the conditions indicated by the Court.
Agenturet er efter henstilling fra de spanske skattemyndigheder begyndt at inddrive de skyldige belżb direkte hos leverandż-rerne. 
The Agency, following the advice of the Spanish tax office, is in the process of launching procedures to recover VAT directly from suppliers.
De fżrste tilbagebetalinger forventes modtaget inden rets udgang. 
The first reimbursements are expected before the end of the year.
Agenturet fżlger Revisionsrettens henstillinger og fastsžtter en frist for modtagelse af bud p mindst 40 dage for alle udbud, der forelžgges Det Rdgivende Udvalg for Indkżb og Aftaler til bedżmmelse. 
The Agency will follow the CourtŐs recommendations on this matter by setting deadlines for submitting tenders of at least 40 days to enable all tenders to be submitted to the ACPC for its opinion.
Lejekontrakten er underlagt den spanske lovgivning og lokal praksis, ifżlge hvilke der kržves oprettelse af en bankgaranti. 
The tenancy agreement is subject to Spanish legislation and local customs, which make provision for the constitution of a bank guarantee.
Med henblik p at fżlge Revisionsrettens henstilling vil agenturet tage dette punkt op i forbindelse med en eventuel forhandling om fornyelse af kontrakten ved udgangen af r 2000. 
To follow up the CourtŐs recommendation, the Agency will raise the subject of this tenancy requirement at the negotiations to renew the lease at the end of the year 2000.
I omtalte saldo p leverandżrkontiene, opgjort til 5 000 ECU (3 % af de samlede leverandżrkonti), indgr der visse udestende belżb, som er svžre at identificere p grund af de mange bevžgelser p leverandżrkontoen. 
Observation relating to third-party creditors The balance of suppliersŐ accounts indicated by the Court of Auditors, i.e. ECU 5 000 (3 % of the total for the suppliersŐ accounts) is constituted by a number of arrears which are difficult to identify due to the large number of movements on the suppliersŐ accounts.
Agenturet ptager sig, ved afslutningen af regnskabsret 1999, at pržsentere en opgżrelse over kontoen ČDiverse kreditorerÇ i balancen, opgjort efter leverandżr. Denne foranstaltning indgr som led i de fremskridt, der er opnet i lżbet af regnskabsret 1998/1999. 
The Agency undertakes to provide, at the end of the financial year 1999, a breakdown by supplier of the ÔSundry accounts dueŐ entry in the balance sheet; this measure is included in the review of the progress achieved during the financial years 1998 and 1999.
Bemžrkning vedrżrende den mnedlige regnskabsafslutning: Revisionsrettens bemžrkning til den mnedlige regnskabsafslutning kan fuldt ud godkendes og vil blive konkretiseret gennem fastlžggelse af passende procedurer og midler i lżbet af regnskabsret 1999. 
Observation relating to monthly balances of accounts Concerning monthly balances of accounts, the Agency fully supports the Court of AuditorsŐ observation, which will be implemented through the establishment of procedures and appropriate measures during the financial year 1999.
Bevillingsbortfaldene omfatter de bevillinger, hvorover der er disponeret til de aktioner, som efter fžlles aftale med diverse kontraherende tredjeparter er blevet annulleret, hvorfor der ikke bestr uopfyldte forpligtelser. 
The cancellations relate to appropriations earmarked for measures which have been cancelled in full agreement with the contracting parties, for whom every obligation was met.
Andre bevillingsbortfald omfatter bevillinger, for hvilke der er indget forpligtelser til džkning af den endelige betaling i medfżr af kontrakterne med knudepunkterne, da den endelige betaling ikke blev foretaget som fżlge af forsinkelsen i projektgennemfżrelsen. 
Other cancellations concern appropriations committed to cover the last payment of the contracts with the focal points which had not been paid due to the delay in the implementation of the projects.
27.12.2002 DA De Europžiske Fžllesskabers Tidende C 326/9 BERETNING om Det Europžiske Arbejdsmiljżagenturs regnskab for regnskabsret 2001, med agenturets svar (2002/C 326/02) INDHOLD REVISIONSERKLŽRING ...................................................... 
27.12.2002 EN Official Journal of the European Communities REPORT on the financial statements of the European Agency for Safety and Health at financial year 2001, together with the AgencyŐs replies (2002/C 326/02) CONTENTS THE COURTŐS OPINION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1-4 10 RETTENSVŽSENTLIGSTEBEMŽRKNINGER ...................................... 
MAIN OBSERVATIONS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5-17 10 Budgetgennemfżrelse ....................................................... 
Tables 1 to 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5-8 10 rsregnskab .............................................................. 
12 TheAgencyŐsreplies .................................................................... 15 Work concerning the Paragraph Page
C 326/10 DA De Europžiske Fžllesskabers Tidende 27.12.2002 REVISIONSERKLŽRING 1. 
C 326/10 EN Official Journal of the European Communities 27.12.2002 THE COURTŐS OPINION 1.
Denne beretning afgives til bestyrelsen for Det Europžiske Arbejdsmiljżagentur i overensstemmelse med artikel 14, stk. 4, i Rdets forordning (EF) nr. 2062/94 (1). 
This report is addressed to the Administrative Board of the European Agency for Safety and Health at Work in conformity with Article 14(4) of Council Regulation (EC) No 2062/94 (1).
Retten har revideret Det Europžiske Arbejdsmiljżagenturs regnskab for regnskabsret, der afsluttedes pr. 31. december 2001. 
The Court has examined the financial statements of the European Agency for Safety and Health at Work for the financial year ended 31 December 2001.
Direktżren er i henhold til artikel 14, stk. 1, i Rdets forordning (EF) nr. 2062/94 ansvarlig for budgettets gennemfżrelse. 
In accordance with Article 14(1) of Council Regulation (EC) No 2062/94, the budget was implemented on the responsibility of the director.
Direktżren skal udarbejde og opstille regnskabet (2) i overensstemmelse med agenturets finansielle bestemmelser, jf. artikel 15 i Rdets forordning (EF) nr. 2062/94. 
This responsibility included the drawing-up and presentation of the financial statements (2) in accordance with the internal financial rules provided for under Article 15 of Council Regulation (EC) No 2062/94.
Revisionen blev gennemfżrt i overensstemmelse med de retningslinjer og standarder, der gžlder for Rettens revision. 
The Court undertook its audit in accordance with its auditing policies and standards.
Disse er udarbejdet p grundlag af de almindeligt anerkendte internationale revisionsnormer og tilpasset, s der tages hżjde for de sžrlige forhold, der gżr sig gžldende i Fžllesskabet. 
These have been adapted from generally accepted international auditing standards to reflect the specific characteristics of the Community context. Accordingly, the Courtexaminedtheaccountingrecordsandappliedtheaudit procedures it deemed necessary in the circumstances.
Revisionen har givet Retten rimelig sikkerhed for, at regnskabet for det regnskabsr, der afsluttedes pr. 31. december 2001, er rigtigt, og at de underliggende transaktioner som helhed betragtet er lovlige og formelt rigtige. 
This examination has allowed the Court to obtain reasonable assurance that the annual accounts for the financial year ended 31 December 2001 are reliable and that the underlying transactions, taken as a whole, are legal and regular.
Anvendelsen af bevillingerne for regnskabsret 2001 og af de fremfżrte bevillinger fra det foregende regnskabsr fremgr af tabel 1 (3). 
The implementation of the appropriations for the financial year 2001 and of those carried over from the previous financial year is shown in Table 1 (3).
3, i Rdets forordning (EF) nr. 2062/94 er agenturets samlede regnskab (indtžgter og udgifter) for regnskabsret 2001, dateret den 9. april 2002, sendt til agenturets bestyrelse, Kommissionen og Revisionsretten. 
(2) Under Article 14(3) of Council Regulation (EC) No 2062/94, the accounts for all the AgencyŐs revenue and expenditure for the financial year 2001 were drawn up on 9 April 2002 and forwarded to the AgencyŐs Administrative Board, the Commission and the Court of Auditors.
Retten modtog regnskabet den 15. april 2002. 
The Court received these accounts on 15 April 2002.
I tabellerne vedfżjet som bilag til denne 3 beretning vises regnskabet i oversigtsform. () Alle tabeller i beretningen er beregnet med stżrst mulig nżjagtighed p grundlag af de anvendte data. 
A summarisedversionofthesefinancialstatementsispresentedinthe 3 tables attached to this report. () All the tables in this report have been drawn up on the basis of the most precise values possible using the data available.
Tallene er afrundede, hvilket kan give sm forskelle i totalbelżbene. 
The figures have been rounded up or down for the purposes of presentation, which may result in small discrepancies in the totals.
En streg angiver, at der ikke er nogen talvžrdi, eller at talvžrdien er nul, og 0,0 angiver, at vžrdien er lavere end afrundingsgržnsen. 
A dash indicates that a value is non-existent or nil, and 0,0 indicates a value lower than the rounding-off threshold.
Regnskabsrets disponible bevillinger (4) belżb sig til 14,0 millioner euro, heraf 12,0 millioner til regnskabsret 2001 og 2,0 millioner fremfżrt fra det foregende regnskabsr. 
The appropriations available(4) for the financial year amounted to 14,0 million euro, consisting of 12,0 million euro for the financial year 2001 and 2,0 million in carry-overs from the previous financial year.
Ud over de budgetbevillinger agenturet havde fet tildelt, modtog det et tilskud fra Kommissionen p 624 000 euro til finansiering af en flerrig aktion med henblik p forberedelse af kandidatlandenes tiltrždelse. 
In addition to its budgetary allocation, the Agency received a subsidy from the Commission of 624 000 euro for a multiannual operation to prepare the candidate countries for membership.
I 2001 blev der indget forpligtelser for 126 959 euro af dette belżb, heraf blev 17 048 euro udbetalt, mens restbelżbet blev fremfżrt. 
A total of 126 959 euro of these appropriations was committed in 2001 and payments of 17 048 euro were made, with the balance being carried over.