natgillin/translations-raw huggingface dataset:
5 Det endelige årsregnskab er dateret den 10. juli 2012, og Retten modtog det den 12. juli 2012. 
5 The Final Annual Accounts were drawn up on 10 July 2012 and received by the Court on 12 July 2012.
4 passende, og om de regnskabsmæssige skøn er rimelige, samt en vurdering af den samlede præsentation af regnskabet. 
An audit also includes evaluating the appropriateness of accounting policies used and reasonableness of accounting estimates made, as well as evaluating the overall presentation of the accounts.
31. december 2011 samt af resultaterne af dens transaktioner og pengestrømme i det afsluttede regnskabsår, i overensstemmelse med bestemmelserne i Rådets retsakt af 12. marts 1999 som ændret ved Rådets afgørelse af 28. juni 2011 samt direktiv 610 i de nederlandske regler for regnskabsaflæggelse og International Financial Reporting Standards (IFRS). 
IntheCourt’sopinion,theFund’sAnnualAccounts5presentfairly,inall material respects, its financial position as of 31 December 2011 and the results of its operations and its cash flows for the year then ended, in accordance with the provisions of the Council Act of 12 March 1999 as amended by Council Decision 28 June 2011 and Directive 610 of the Dutch financial reporting rules and the International Financial Reporting Standards (IFRS).
Erklæring om lovligheden og den formelle rigtighed af de transaktioner, der ligger til grund for regnskabet 10.Det er Rettens opfattelse, at de transaktioner, der ligger til grund for pensionskassens årsregnskab for det regnskabsår, der afsluttedes den 31. december 2011, i alt væsentligt er lovlige og formelt rigtige. 
Opinion on the legality and the regularity of the transactions underlying the accounts 10.In the Court’s opinion, the transactions underlying the annual accounts of the Fund for the financial year ended 31 December 2011 are legal and regular in all material respects.
Supplerende oplysninger 11.Retten henleder opmærksomheden på note 2.6 i pensionskassens årsrapport for 2011. 
Emphasis of Matter 11.The Court draws attention to Note 2.6 to the Fund’s Annual Report 2011.
Pensionskassens bestyrelse har opstillet regnskabet efter princippet om going concern. 
The Fund’s Management Board prepared the accounts on a going concern basis.
1. juli 2015 vil pensionskassen imidlertid ikke have nogen aktive medlemmer. 
However, by 1 July 2015 there will be no active participants.
ADB004626DA04-12PP-CH244-12APCFIN-RAS-2011_EPF-TR.DOC 19.9.2012 5 pensionskassens fremtid vurderer pensionskassens bestyrelse og Europols styrelsesråd i øjeblikket forskellige scenarier, herunder afvikling kort efter 1. juli 2015. 
5 in the near future, substantially reducing the Fund’s activities, assets and pension liabilities. The Fund’s Board and Europol’s Management Board are currently assessing options for the future of the Fund, one of which is liquidation shortly after 1 July 2015.
ANDRE BEMÆRKNINGER 13.Retten konstaterede svagheder i den procedure for at forlade pensionskassen, som Europol har tilbudt sine ansatte. 
OTHER COMMENTS 13.The Court noted shortfalls in the procedure offered by Europol to its staff to exit the fund.
Da Europol blev et EU-agentur i 2010, anmodede Europol de ansatte, som ikke længere bidrog til pensionskassen6, om at forlade den, enten ved at tage imod udtrædelsespenge eller ved at overføre deres akkumulerede pensionsrettigheder til andre pensionsordninger (f.eks. PMO, nationale pensionsordninger eller private selskaber). 
When the Office became a full European Agency in 2010, it asked its staff no longer contributing to the fund6 to exit from the Fund by either receiving a severance grant (SG) or by transfering the accumulated pension rights (TPR) to alternative pension schemes (e.g. PMO, national pension schemes, private companies).
Der var imidlertid ikke fastsat en frist for de ansattes beslutning. 
However no deadline was set for staff to take the decision.
14.Ved årets udgang beløb pensionskassens finansielle aktiver sig til netto 16 millioner euro, hvoraf 15,98 millioner euro stod i én bank. 
14.At year end the Fund had net financial assets of 16 million euro, of which of 15,98 million euro was held in one bank.
15.Bestyrelsen har endnu ikke udarbejdet procedurer for den årlige kontrol af pensionisternes rettigheder, herunder indhentning af bevis for, at pensionisterne stadig lever. 
15.The Management Board has not yet prepared procedures for the annual verification of pensioners’ entitlements, including proof that the pensioners are still alive.
I 2011 blev de seks personer, der på det tidspunkt modtog pension, bedt om at bekræfte adressen på deres bopæl, men kun én svarede. 
In 2011, the six people benefiting from pensions at that time were requested to provide a confirmation of their place of residence, only one replied.
Vedtaget af Afdeling IV, der ledes af Louis GALEA, medlem af Revisionsretten, i Luxembourg på mødet den 5. september 2012. 
6 This report was adopted by Chamber IV, headed by Mr. Louis GALEA, Member of the Court of Auditors, in Luxembourg at its meeting of 5 September 2012.
På Revisionsrettens vegne Vítor Manuel da SILVA CALDEIRA Formand 
For the Court of Auditors Vitor Manuel da SILVA CALDEIRA President ADB004626EN04-12PP-CH244-12APCFIN-RAS-2011_EPF-ORAN 19.09.2012
Europol’s Pension Fund Fonds de Pension d'Europol PENSIONSKASSENS SVAR 13. 
Europol’s Pension Fund Fonds de Pension d'Europol THE FUND’S REPLY 13.
De medarbejdere, der forlod Europols pensionskasse, var orienterede om nødvendigheden af at vælge mellem de forskellige udtrædelsesmuligheder. 
Staff exiting the Europol Pension Fund (EPF) were informed about the requirement to make a choice between the different exit options.
De berørte medarbejdere modtog et ikke-økonomisk overblik over de forskellige muligheder samt tilbud om et personligt møde (herunder finansielle oplysninger). 
A non-financial overview in relation to the different options, as well as an offer to have a personal meeting (including financial data), were communicated to concerned staff.
De fleste medarbejdere tog imod tilbuddet om et personligt møde om udtrædelsesmulighederne. 
The majority of the staff took the opportunity for a dedicated meeting on the exit options.
Europol modtog ingen formelle klager fra medarbejdere over ikke i tilstrækkelig grad at være blevet orienteret om de pågældende pensionsrettigheder. 
Europol did not receive any formal complaints from staff members for not having been properly informed about the related pension entitlements.
Som det blev aftalt ved pensionskassens bestyrelsesmøde den 11. november 2011, benytter pensionskassen siden starten af 2012 sig af endnu en bankforbindelse. 
As agreed in the meeting of the EPF Management Board held on 11 November 2011, the EPF is using the services of a second bank since the beginning of 2012.
På mødet den 19. juni 2012 bad bestyrelsen desuden om, at der opsøges andre banker for yderligere at sprede den potentielle risiko. 
In its meeting of 19 June 2012, the Board also requested to look for other banks to further spread the potential risk.
Pensionskassens bestyrelse vedtog den 19. juni 2012 en årlig procedure for kontrol af pensionisternes rettigheder (pr. 2013). 
The EPF Management Board of 19 June 2012 agreed on an annual process for the verification of the entitlements of pensioners (as of 2013).
For så vidt angår den igangværende procedure for 2012 blev det ved samme møde besluttet at sende en påmindelse til pensionisterne med en frist på én måned. 
Regarding the pending procedure 2012, it was decided in the same meeting to send a reminder to the pensioners with a deadline of one month.
Såfremt der ikke modtages bekræftelse inden for denne frist, sættes pensionen i bero. 
If no confirmation is received by then, the payment of the pension will be put on hold.
EPF_DA 
EPF_EN
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 Europols pensionskasse for regnskabsret 2014 med pensionskassens svar 
Report on the annual accounts of the Europol Pension Fund for the financial year 2014 together with the Fund’s reply 12, rue Alcide De Gasperi - L - 1615 Luxembourg T (+352) 4398 – 1 E eca-info@eca.europa.eu eca.europa.eu
Europols pensionskasse (herefter "pensionskassen" eller "EPF"), der ligger i Haag, blev oprettet i henhold til artikel 37 i bilag 6 til den tidligere vedtžgt for personalet i Den Europžiske Politienhed i Haag (Europol). 
The Europol Pension Fund (hereinafter “the Fund”, aka “EPF”), which is located in The Hague, was established by Article 37, Appendix 6, of the former Staff Regulations of the European Police Office, The Hague (Europol).
Bestemmelserne for pensionskassen blev fastlagt ved Rdets retsakt af 12. marts 19991 og žndret ved Rdets afgżrelse 2011/400/EU2. 
Rules on the implementation of the Fund were established by Council Act of 12 March 19991 and amended by Council Decision 2011/400/EU2.
Pensionskassen skal finansiere og udbetale pension til personale, der blev ansat i Europol, fżr Europol blev et EU-agentur den 1. januar 2010. 
The objective of the Fund is to finance and pay pensions for staff already employed by Europol before it became a European Agency on 1 January 2010.
Retten har valgt en revisionsmetode, der omfatter analytiske revisionshandlinger, direkte test af transaktioner og en vurdering af pensionskassens interne kontroller. 
The audit approach taken by the Court comprises analytical audit procedures, direct testing of transactions and an assessment of the Fund’s internal controls.
2 REVISIONSERKLŽRING 3. 
2 STATEMENT OF ASSURANCE 3.
I overensstemmelse med artikel 287 i traktaten om Den Europžiske Unions funktionsmde (TEUF) har Retten: a) revideret pensionskassens rsregnskab3 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 Fund3 for the financial year ended 31 December 2014, and (b) the legality and regularity of the transactions underlying those accounts.
Ledelsen er ansvarlig for at udarbejde et rsregnskab for pensionskassen, som giver et retvisende billede, og for, at de transaktioner, som ligger til grund for regnskabet, er lovlige og formelt rigtige4: 1 2 3 Dokument 5397/99 i Rdets offentlige register: http://register.consilium.europa.eu/. 
The management is responsible for the preparation and fair presentation of the annual accounts of the Fund and the legality and regularity of the underlying transactions4: 1 2 3 4 Document 5397/99 on the Council’s public register: http://register.consilium.europa.eu/ .
5. rsregnskabet omfatter balancen, opgżrelsen over indtžgter og udgifter, pengestrżmsopgżrelsen og de forklarende bemžrkninger. 
5. The accounts comprise the balance sheet, the statement of income and expenses, the cash-flow statement and the explanatory notes.
ADB057227DA04-15PP-CH063-15APCFIN-RAS-EPF_2014-TR.docx 8.9.2015 
ADB057227EN04-15PP-CH063-15APCFIN-RAS-EPF_2014-OR.docx 8.9.2015
3 a) Ledelsens ansvar med hensyn til pensionskassens 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, anvendelse af de regnskabsregler, som Rdet har fastlagt5, og udżvelse af regnskabsmžssige skżn, som er rimelige efter omstžndighederne. 
3 (a) The management’s responsibilities in respect of the Fund'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; applying the accounting rules for the Fund as adopted by the Council5 and making accounting estimates that are reasonable in the circumstances.
Pensionskassens bestyrelse og direktżren for Den Europžiske Politienhed godkender pensionskassens rsregnskab, efter at pensionskassens regnskabsfżrer har udarbejdet det p grundlag af alle tilgžngelige oplysninger. 
The Management Board of the Fund and the Director of the European Police Office approve the annual accounts after the Fund’s accounting officer has prepared them on the basis of all available information.
De skriver ogs en note, som vedlžgges regnskabet, hvori de bl.a. erklžrer, at de har rimelig sikkerhed for, at regnskabet i alt vžsentligt giver et retvisende billede af pensionskassens 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. 
They also establish a note to accompany the accounts in which they declare, inter alia, that they have reasonable assurance that the accounts present a true and fair view of the financial position of the Fund in all material respects. (b) The management’s 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.
Det er Rettens ansvar p grundlag af sin revision at afgive en erklžring til Europa-Parlamentet og Rdet6 om rsregnskabets rigtighed og de underliggende transaktioners lovlighed og formelle rigtighed. 
The Court’s responsibility is, on the basis of its audit, to provide the European Parliament and the Council6 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 4 5 6 Artikel 33 og 43 i Kommissionens forordning (EF, Euratom) nr. 
These standards require the Court to plan and perform the audit to obtain reasonable assurance as to whether the annual accounts of the Fund are free from material misstatement and the transactions underlying them are legal and regular. 6.
Ifżlge Rdets retsakt af 12. marts 1999 om bestemmelserne for pensionskassen og Rdets afgżrelse af 28. juni 2011 om žndring af sidstnžvnte opstilles regnskabet p grundlag af de nederlandske regnskabsregler for pensionskasser, navnlig direktiv 610 i de nederlandske regler for regnskabsaflžggelse, og International Financial Reporting Standards (IFRS) udgivet af International Accounting Standards Board. 
The 5 6 In accordance with Council Act of 12 March 1999 adopting rules on the EPF and Council Decision of 28 June 2011 amending the latter, the accounts are prepared on the basis of The Netherlands accounting rules on Pension Funds, namely Directive 610 of the Dutch financial reporting rules, and on the international Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board.
1605/2002 (EFT L 248 af 16.9.2002, s. 
Article 185(2) of Council Regulation (EC, Euratom) No 1605/2002 (OJ L 248, 16.9.2002, p.
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. 
procedures selected depend on the auditor’s judgement, which is based on an assessment of the 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.
31. december 2014 samt af resultaterne af dens transaktioner og pengestrżmme i det afsluttede regnskabsr i overensstemmelse med bestemmelserne i dens finansforordning og de regnskabsregler, som Rdet har fastlagt. 
In the Court’s opinion, the Fund’s 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 Regulation and the accounting rules adopted by the Council.
Erklžring om lovligheden og den formelle rigtighed af de transaktioner, der ligger til grund for regnskabet 9. 
Opinion on the legality and regularity of the transactions underlying the accounts 9.
Det er Rettens opfattelse, at de transaktioner, der ligger til grund for pensionskassens rsregnskab for det regnskabsr, der afsluttedes den 31. december 2014, i alt vžsentligt er lovlige og formelt rigtige. 
In the Court’s opinion, the transactions underlying the annual accounts for the year ended 31 December 2014 are legal and regular in all material respects.
Supplerende oplysninger 10. 
Emphasis of Matter 10.
Retten henleder opmžrksomheden p bemžrkning 2.6 og 2.7 til pensionskassens rsberetning for 2014. 
The Court draws attention to Notes 2.6 and 2.7 to the Fund’s Annual Report 2014.
Det forventes dog, at de fleste af de pensionsrettigheder, der endnu ikke er udbetalt, vil blive overfżrt til en anden pensionsordning i 2015, og at der pr. 
However, it is expected that 2015 will lead to a further settlement of most of the currently still unpaid pension rights via a transfer to another pension scheme and that by 31 December 2015 there will be no active participants.
31. december 2015 ikke vil vžre nogen aktive 4 ADB057227DA04-15PP-CH063-15APCFIN-RAS-EPF_2014-TR.docx 8.9.2015 
4 ADB057227EN04-15PP-CH063-15APCFIN-RAS-EPF_2014-OR.docx 8.9.2015
OPFŻLGNING P DE SENESTE RS BEMŽRKNINGER 11. 
FOLLOW-UP OF PREVIOUS YEARS’ COMMENTS 11.
En oversigt over de korrigerende foranstaltninger, der er truffet som reaktion p de bemžrkninger, Retten fremsatte de seneste r, vises i bilag I. Vedtaget af Afdeling IV, der ledes af Milan Martin CVIKL, medlem af Revisionsretten, i Luxembourg p mżdet den 8. september 2015. 
An overview of the corrective actions taken in response to the Court's comments from the previous years is provided in Annex I. This Report was adopted by Chamber IV, headed by Mr Milan Martin CVIKL, Member of the Court of Auditors, in Luxembourg at its meeting of 8 September 2015.
P Revisionsrettens vegne Vtor Manuel da SILVA CALDEIRA Formand 5 ADB057227DA04-15PP-CH063-15APCFIN-RAS-EPF_2014-TR.docx 8.9.2015 
For the Court of Auditors Vítor Manuel da SILVA CALDEIRA President 5 ADB057227EN04-15PP-CH063-15APCFIN-RAS-EPF_2014-OR.docx 8.9.2015
r 2012 Korrigerende foranstaltning (Afsluttet/I gang/Ikke igangsat/Ikke relevant) Ikke relevant 1 Bilag I Opfżlgning p de seneste rs bemžrkninger Rettens bemžrkning Ifżlge vedtžgten for personalet i Europol er kapitaliseringsrenten for de pensionsbidrag, de ansatte har indbetalt, fastsat til 3,5 % pro anno. 
Year Follow-up of previous years’ comments 1 Annex I Status of corrective action (Completed / Ongoing / Outstanding / N/A) Court ́s comment Europol Staff Regulations set the capitalisation of pension contributions paid by officials at an annual rate of 3,5 %.
Da bidragene indbetales hver mned og kan variere fra mned til mned, er det ikke korrekt at anvende en rlig sats, og der bżr anvendes en mnedlig sats. 
Since contributions are made monthly and can be different from one month to another, the use of an annual rate is incorrect and a monthly rate should be applied.
Dette har dog ingen vžsentlig indvirkning p rsregnskabet. ADB057227DA04-15PP-CH063-15APCFIN-RAS-EPF_2014-TR.docx 8.9.2015 
However, there is no material effect on the annual accounts. 2012 N/A ADB057227EN04-15PP-CH063-15APCFIN-RAS-EPF_2014-OR.docx 8.9.2015
Europol Pension Fund PENSIONSKASSENS SVAR 10. 
Europol Pension Fund THE FUND’S REPLY 10.
PmżdetiEuropolsStyrelsesrdden12.-13.maj2015blevdetenstemmigtvedtagetatforesl lovgivningsmyndigheden at oplżse Europols pensionskasse (EPF) og at udbetale den almindelige reservefond ("overskuddet") til bidragyderne. 
The Europol Management Board Meeting (MB) of 12-13 May 2015 unanimously agreed to propose to the legislator the dissolution of the Europol Pension Fund (EPF), alongside the redistribution of the general reserve (‘surplus’) of the fund to its contributors.
Det pgžldende retlige instrument granskes for nžrvžrende af de behżrige forberedende organer i Rdet. EPF Đ DA 
The corresponding legal instrument is currently being examined by the concerned prepartory bodies of the Council. EPF reply
C 449/148 Den Europžiske Unions Tidende 1.12.2016 BERETNING om afslutningsrapporten i henhold til Rdets afgżrelse (EU) 2015/1889 om oplżsningen af Europols pensionskasse pr. 1. januar 2016 med pensionskassens og Europols svar (2016/C 449/27) INDLEDNING 1. 
C 449/148 Official Journal of the European Union 1.12.2016 REPORT on the closing report pursuant to Council Decision (EU) 2015/1889 on the dissolution of the Europol Pension Fund as of 1 January 2016, together with the FundŐs and EuropolŐs reply (2016/C 449/27) INTRODUCTION 1.
Europols pensionskasse (herefter ČpensionskassenÇ eller ČEPFÇ) blev oprettet i henhold til artikel 37 i bilag 6 til den tidligere vedtžgt for personalet i Den Europžiske Politienhed (Europol). 
The Europol Pension Fund (hereinafter Ôthe FundŐ, aka ÔEPFŐ), was established by Article 37, Appendix 6, of the former Staff Regulations of the European Police Office (ÔEuropolŐ).
Bestemmelserne for pensionskassen blev fastlagt ved Rdets retsakt af 12. marts 1999 (1) og žndret ved Rdets afgżrelse 2011/400/EU (2). 
Rules on the implementation of the Fund were approved by Council Act of 12 March 1999 (1) and amended by Council Decision 2011/400/EU (2).
Pensionskassen skulle finansiere og udbetale pension til personale, der var ansat i Europol, fżr Europol blev et EU-agentur den 1. januar 2010. 
The objective of the Fund was to finance and pay pensions for staff already employed by Europol before it became a European Agency on 1 January 2010.
Den 8. oktober 2015 vedtog Rdet at oplżse pensionskassen pr. 1. januar 2016 og overfżre de resterende aktiviteter til Europol (3). 
On 8 October 2015, the Council decided to dissolve the Fund as of 1 January 2016 and to transfer the residual activities to Europol (3).
Pensionskassens bestyrelse har udarbejdet en rapport, som viser pensionskassens afsluttende situation med hensyn til aktiver og passiver (Č"afslutningsrapportenÇ) (4). 
The management board of the Fund has prepared a report showing the FundŐs closing asset and liability situation (Ôclosing reportŐ) (4).
Retten har valgt en revisionsmetode, der omfatter analytiske revisionshandlinger, direkte test af transaktioner og en vurdering af pensionskassens interne kontroller. 
The audit approach taken by the Court comprises analytical audit procedures, direct testing of transactions and an assessment of the FundŐs internal controls.
Dette suppleres med bevis opnet fra arbejde udfżrt af andre revisorer (5) og en analyse af ledelsens udtalelser. 
This is supplemented by evidence provided by the work of other auditors (5) and an analysis of management representations.
DEN UAFHŽNGIGE REVISORS BERETNING 3. 
INDEPENDENT AUDITORŐS REPORT 3.
I henhold til artikel 3 i Rdets afgżrelse (EU) 2015/1889 af 8. oktober 2015 om oplżsningen af Europols pensionskasse har Retten revideret pensionskassens afslutningsrapport pr. 1. januar 2016. 
Pursuant to Article 3 of Council Decision (EU) 2015/1889 of 8 October 2015 on the dissolution of the Europol Pension Fund, the Court has audited the FundŐs closing report as of 1 January 2016.
Bestyrelsens ansvar 4. 
The management boardŐs responsibility 4.