natgillin/translations-raw huggingface dataset:
I dette rs revisionserklžring konkluderer vi som i de foregende r, at EU-regnskabet giver et retvisende billede af EUŐs finansielle stilling. 
In this yearŐs Statement of Assurance, as in previous years, we conclude that the EU accounts present a true and fair view of the EUŐs financial position.
Da de EU-indtžgter, vi reviderede, desuden ikke var vžsentlig fejlbehžftede, afgiver vi en blank erklžring om den formelle rigtighed af budgettets indtžgtsside. 
Moreover, since the EU revenue we audited was not materially affected by error, we give a clean opinion on the regularity of the revenue side of the budget.
Samtidig afgiver vi en erklžring med forbehold om den formelle rigtighed af de transaktioner, der ligger til grund for 2018-regnskabet, hvilket betyder, at de fejl, vi konstaterede under vores revisionsarbejde, ikke var gennemgribende og derfor ikke giver et misvisende billede af EUŐs aktuelle finansielle stilling. 
At the same time, we issue a qualified opinion on the regularity of the transactions underlying the 2018 accounts, meaning that the errors identified through our audit work were not pervasive and therefore do not misrepresent the actual financial position of the EU.
Vores undersżgelser viser ogs, at det samlede omfang af uregelmžssigheder i EU-udgifterne har holdt sig inden for det interval, der blev konstateret for 2016 og 2017. 
Our testing also shows that the overall level of irregularities in EU spending has remained within the range observed for 2016 and 2017.
Ligesom de sidste to r konstaterede vi endvidere, at en stor del af de udgifter, vi reviderede, ikke var vžsentlig fejlbehžftede. 
In addition, just like the last two years, a significant part of the expenditure we audited was not materially affected by error.
Dette bekržfter de seneste rs vžsentlige forbedring i forvaltningen af EUŐs finanser. 4 
This confirms the recent yearsŐ sustained improvement in the management of the EUŐs finances. 4
Takket vžre forbedringer i den żkonomiske forvaltning opfylder Den Europžiske Union nu hżje standarder for ansvarlighed og gennemsigtighed, nr det drejer sig om at bruge offentlige penge. 
Thanks to improvements in its financial management, the European Union now meets high standards of accountability and transparency when it comes to spending public money.
Vi er nżdt til at bygge videre p denne succes med at forbedre EUŐs żkonomiske forvaltning for at sikre, at vores borgere kan bevare deres tillid til EU og dets medlemsstater. 
We need to build further on this success in improving the EUŐs financial management in order to ensure that our citizens can maintain their trust in the EU and its Member States.
Vi bżr navnlig i fžllesskab fokusere vores kontrol p omrder, hvor der stadig er bestemte mangler, og hvor risiciene er sžrligt hżje. 
In particular, we should jointly focus our scrutiny on areas where particular shortcomings persist and risks are particularly high.
Derfor opfordrer vi i Revisionsretten alle andre EU-institutioner og - organer, navnlig den nye Europa-Kommission, til at samarbejde med os om at videreudvikle og harmonisere vores revisionsmetoder og -praksis. 
To this end, we at the ECA encourage all other EU institutions and bodies, particularly the new European Commission, to work together with us to further develop and harmonise our audit methodologies and practices.
Da EU-budgettet kun udgżr knap 1 % af medlemsstaternes bruttonationalindkomst tilsammen, er det afgżrende, at EUŐs udgifter ikke blot overholder reglerne, men ogs giver resultater. 
Since the EU budget accounts for no more than about 1 % of the gross national income of all the Member States combined, it is vital that this EU spending not only complies with the rules, but also delivers results.
Klaus-Heiner LEHNE Formand for Den Europžiske Revisionsret 5 
Klaus-Heiner LEHNE President of the European Court of Auditors 5
Samlede resultater Vžsentlige konstateringer 6 Sammendrag af revisionserklžringen for 2018 Den Europžiske Revisionsret afgiver en blank erklžring om rigtigheden af Den Europžiske Unions regnskab for 2018. 
Overall results Key findings 6 Summary of the 2018 statement of assurance The ECA gives a clean opinion on the reliability of the 2018 accounts of the European Union.
Indtžgterne i 2018 var lovlige og formelt rigtige og uden vžsentlig fejlforekomst. 
Revenue for 2018 was legal and regular, and free from material error.
Der afgives en erklžring med forbehold om udgifterne for regnskabsret 2018. o Den samlede anslede fejlforekomst i udgifterne fra 2018-budgettet var p 2,6 %, hvilket er inden for spektret af anslede fejlforekomster i de seneste to r. 
Our opinion on expenditure for the financial year 2018 is qualified. o Overall, the estimated level of error in expenditure from the 2018 EU budget was 2.6 %, which is within the range of error estimates for the last two years.
I forbindelse med ca. halvdelen af udgifterne er betalingerne hovedsagelig baseret p rettigheder, dvs. at betalingerne til stżttemodtagerne afhžnger af, at de har opfyldt visse betingelser. 
For around half of the expenditure, the payments are made mainly based on entitlements, i.e. payments to beneficiaries for meeting certain conditions.
Kommissionens skżn over fejlforekomster ligger tžt p vores skżn for s vidt angr ČKonkurrenceevneÇ og ČNaturressourcerÇ, men lavere end vores med hensyn til ČSamhżrighedÇ. o I 2018 var der en betydelig stigning i betalingsanmodninger vedrżrende de europžiske struktur-og investeringsfonde (ESI-fondene) fra medlemsstaternes side. 
Its estimate of the levels of error are close to our estimates for ÔCompetitivenessŐ and ÔNatural resourcesŐ and lower than ours in ÔCohesionŐ. o In 2018, there was a significant increase in payment claims for the European Structural and Investment (ESI) funds by Member States.
Samtidig har absorptionen af ESI-fondenes midler fortsat vžret langsommere end planlagt i det femte r af den flerrige finansielle ramme (FFR) 2014-2020. 
At the same time, in the fifth year of the 2014-2020 multi-annual financial framework (MFF), the ESI funds absorption has continued to be slower than planned.
Dette har bidraget til at żge ESI-fondenes uindfriede forpligtelser. o P grundlag af vores analyse af udvalgte programmer, der džkker 97 % af den finansielle programmering under FFR for 2014-2020, konkluderer vi, at de resultatindikatorer, der i żjeblikket anvendes i forbindelse med EU-budgettet, ikke altid giver et godt billede af de konkrete fremskridt, der er gjort med hensyn til opnelse af politikml. o Dette rs opfżlgningsanalyse omhandlede 184 anbefalinger, som vi fremsatte i de 25 sžrberetninger, vi offentliggjorde i 2015. 
This has contributed to increasing ESI funds outstanding commitments. o Based on our analysis of selected programmes covering 97 % of the financial programming for the 2014-2020 MFF, we conclude that the performance indicators currently used for the EU budget do not always provide a good picture of actual progress made in achieving policy objectives. o This yearŐs analysis of follow-up covered 184 recommendations issued in the 25 special reports published in 2015.
Siden da har Kommissionen gennemfżrt 75 % vores anbefalinger fuldt ud eller i de fleste henseender. o Vi indberetter alle sager med mistanke om svig, der konstateres under vores revision, til EUŐs kontor for bekžmpelse af svig (OLAF). 
Since then, the Commission has implemented 75 % of our recommendations fully or in most respects. o We report all suspected fraud cases detected during our audit work to the EUŐs anti-fraud office (OLAF).
I lżbet af 2018 sendte vi OLAF ni sager med mistanke om svig. 
During 2018, we communicated to OLAF nine cases of suspected fraud.
Europžiske Udviklingsfonds aktiviteter kan findes i deres helhed p vores websted (eca.europa.eu). Hvad vi reviderede EU-budgettet for 2018 i tal Europa-Parlamentet og Rdet vedtager et rligt EU-budget inden for den finansielle ramme, der er vedtaget for en flerrig periode. 
The full text of our 2018 annual reports on the EU budget and on the activities funded by the 8th, 9th, 10th and 11th European Development Funds can be found website What we audited 2018 EU budget in figures The European Parliament and the Council adopt an annual EU budget, within the financial framework agreed for a multi-annual period.
Den nuvžrende FFR-periode lżber fra 2014 til 2020. 
The current MFF period runs from 2014 to 2020.
Kommissionen har hovedansvaret for at sikre, at budgettet anvendes korrekt. 
The Commission has the primary responsibility to ensure that the budget is properly spent.
I 2018 belżb udgifterne sig til i alt 156,7 milliarder euro, svarende til 2,2 % af EU-medlemsstaternes samlede offentlige udgifter og 1,0 % af EUŐs bruttonationalindkomst. 
In 2018, spending totalled Ű156.7 billion, the equivalent of 2.2 % of the total general government spending of EU Member States and 1.0 % of EU gross national income.
Pengene til EU-budgettet kommer fra forskellige kilder. 
The EU budget is financed by various means.
Indtžgterne belżber sig til i alt 159,3 milliarder euro, hvoraf hovedparten (105,0 milliarder euro) indbetales af medlemsstaterne p grundlag af deres bruttonationalindkomst. 
In total, revenue amounts to Ű159.3 billion, of which the largest share (Ű105.0 billion) is paid by Member States in proportion to their gross national income.
Blandt de żvrige kilder kan nžvnes told (20,2 milliarder euro), det bidrag, medlemsstaterne indbetaler p grundlag af den moms, de har opkržvet (17,1 milliard euro), og f.eks. bidrag og tilbagebetalinger i forbindelse med EU-aftaler og - programmer (17,0 milliarder euro). 7 
Other sources include customs duties (Ű20.2 billion), the contribution based on value-added tax collected by Member States (Ű17.1 billion) and, for example, contributions and refunds arising from Union agreements and programmes (Ű17.0 billion). on our (eca.europa.eu). 7
Det rlige EU-budget bruges p en bred vifte af omrder. 
The annual EU budget is spent on a wide range of areas.
Der foretages betalinger til s forskellige aktiviteter som landbrug og udvikling af land-og byomrder, transportinfrastrukturprojekter, forskning, kurser for arbejdslżse, stżtte til lande, der żnsker at blive medlem af EU, og bistand til nabolande og udviklingslande. 
Payments are made to support activities as varied as farming and the development of rural and urban areas, transport infrastructure projects, research, training for unemployed people, support for countries wishing to join the EU, and aid to neighbouring and developing countries.
Ca. to tredjedele af budgettet anvendes under skaldt Čdelt forvaltningÇ, hvor de enkelte medlemsstater tildeler midlerne og forvalter udgifterne i overensstemmelse med EU-lovgivningen og den nationale lovgivning (det gžlder f.eks. udgifterne til ČSamhżrighedÇ og ČNaturressourcerÇ). 
About two thirds of the budget is spent under what is known as Ôshared managementŐ, with individual Member States distributing funds and managing expenditure in accordance with EU and national law (e.g. in the case of expenditure on ÔCohesionŐ and ÔNatural resourcesŐ).
Vores revisionserklžring om EU-budgettet Hvert r reviderer vi EU-indtžgter og -udgifter og undersżger, om rsregnskabet er rigtigt, og om indtžgts-og udgiftstransaktionerne er i overensstemmelse med de gžldende regler p EU-og medlemsstatsniveau. 
Our statement of assurance on the EU budget Every year, we audit EU revenue and expenditure, examining whether the annual accounts are reliable and whether income and expenditure transactions comply with the applicable rules at EU and Member State level.
Dette arbejde danner grundlag for vores revisionserklžring, som vi i medfżr af artikel 287 i traktaten om Den Europžiske Unions funktionsmde (TEUF) skal afgive til Europa-Parlamentet og Rdet. 
This work forms the basis for our statement of assurance, which we are required to provide to the European Parliament and the Council under Article 287 of the Treaty on the Functioning of the European Union (TFEU).
Vi undersżger udgifterne p det stade, hvor de endelige modtagere af EU-midler har ivžrksat aktiviteter eller afholdt omkostninger, og hvor Kommissionen har godkendt udgifterne. 
We examine expenditure at the point when final recipients of EU funds have undertaken activities or incurred costs, and when the Commission has accepted the expenditure.
Vi undersżgte ikke forfinansieringer, medmindre de var blevet afregnet i 2018. 
We did not examine pre-financed amounts unless they had been cleared in 2018.
Vores revisionspopulation for 2018 belżb sig derfor til 120,6 milliarder euro (jf. figur 1). 8 
Therefore, our audit population for 2018 amounted to Ű120.6 billion (see Figure 1). 8
Figur 1 Đ De reviderede 2018-udgifter 9 I r udgjorde ČNaturressourcerÇ den stżrste del af vores samlede revisionspopulation (48 %), fulgt af ČSamhżrighedÇ (20 %) og ČKonkurrenceevneÇ (15 %). 
Figure 1 Đ 2018 expenditure audited GlobalEurope Administration Securityandcitizenship Other Ű8.0 bn Ű9.9 bn Ű3.0 bn Ű0.1 bn Competitiveness Cohesion Natural resources Ű17.9 bn Ű23.6 bn Ű58.1 bn Total:Ű120.6billion This year, ÔNatural resourcesŐ made up the largest share of our overall audit population (48 %), followed by ÔCohesionŐ (20 %) and ÔCompetitivenessŐ (15 %).
Ligesom sidste r undersżgte vi ČSamhżrighedÇ p grundlag af andre revisorers arbejde i medlemsstaterne og Kommissionens tilsyn. 
As last year, we examined ÔCohesionŐ based on the work of other auditors in the Member States and the CommissionŐs supervision.
Det betyder, at vores revisorer gennemgik og, hvis det var nżdvendigt, genudfżrte arbejdet. 
This means that our auditors reviewed and, if necessary, re-performed that work.
Der gives flere oplysninger om vores revisionsmetode p side 43-46. 
For more information on our audit approach, see pages 43 to 46. 9
Hvad vi konstaterede EU-regnskabet giver et retvisende billede EUŐs regnskab for 2018 er opstillet i overensstemmelse med de internationale regnskabsstandarder for den offentlige sektor og giver i alt vžsentligt et retvisende billede af EUŐs finansielle resultater i regnskabsret samt af EUŐs aktiver og passiver ved regnskabsrets udgang. 
What we found EU accounts present a true and fair view The 2018 EU accounts present fairly, in all material respects, the EUŐs financial results and its assets and liabilities at the end of the year, in accordance with international public sector accounting standards.
Vi kan derfor afgive en blank erklžring om regnskabets rigtighed (Čgodkende regnskabetÇ), som vi har gjort det hvert r siden 2007. 
We are therefore able to give a clean opinion on the reliability of (i.e. Ôsign offŐ) the accounts, as we have done every year since 2007.
Indtžgterne i 2018 er lovlige og formelt rigtige Vi konkluderer, at indtžgterne er uden vžsentlig fejlforekomst. 
Revenue for 2018 is legal and regular We conclude that revenue is free from material error.
Desuden undersżgte vi udvalgte indtžgtsrelaterede systemer og vurderede dem som vžrende samlet set effektive, med undtagelse af de centrale interne kontroller vedrżrende traditionelle egne indtžgter i Kommissionen og i visse medlemsstater, som vi konstaterede kun var delvis effektive. 
Moreover, we examined selected revenue-related systems and assessed them as overall effective, with the exception of key internal controls for traditional own resources (TOR) at the Commission and in certain Member States which we found to be only partially effective.
EU-udgifterne er lovlige og formelt rigtige, undtagen omkostningsgodtgżrelserne En fejl eller en uretmžssig betaling er et belżb, der ikke skulle have vžret udbetalt fra EU-budgettet, fordi det ikke blev anvendt i overensstemmelse med EUŐs og/eller de nationale regler og derfor enten ikke opfylder Rdets og Parlamentets hensigter med den pgžldende EU-lovgivning eller ikke overholder specifikke nationale regler i medlemsstaterne. 
EU expenditure is legal and regular, except for cost reimbursements An error or an irregular payment is the amount of money that should not have been paid out from the EU budget, because it was not used in accordance with EU and/or national rules and thus does not comply either with what the Council and Parliament intended with the EU legislation concerned or with specific national rules in the Member States.
Vi anslr fejlforekomsten statistisk baseret p de kvantificerbare fejl (mlbare i pengevžrdi), som vi identificerede ved vores test af en stikprżve af transaktioner i hele den reviderede udgiftspopulation. 
We estimate the level of error statistically, basing on quantifiable (measurable in monetary terms) errors that we identified by testing a sample of transactions within the entire audited population of expenditure.
For udgifterne som helhed anslr vi fejlforekomsten til at ligge mellem 1,8 % og 3,4 %. 
For expenditure as a whole, we estimate the level of error to be in the range of 1.8 % and 3.4 %.
Midtpunktet i dette interval, den skaldte mest sandsynlige fejlprocent, er 2,6 % (jf. figur 2). 
The mid-point of this range, the so-called most likely error, is 2.6 % (see Figure 2).
Til sammenligning var tallet 2,4 % i 2017 og 3,1 % i 2016. 10 
This compares to 2.4 % in 2017 and 3.1 % in 2016. 10
Figur 2 Đ Anslet fejlforekomst for EU-budgettet som helhed (2016-2018) 6 % 4% 2 % 0% 3,1 % 2016 2,4 % 2,6 % Żvre fejlgržnse Anslet fejlforekomst Nedre fejlgržnse Vžsentlighedstžrskel 11 2017 2018 Note: Vi anvender statistiske standardteknikker til at ansl fejlforekomsten. 
Figure 2 Đ Estimated level of error for the EU budget as a whole (2016-2018) 11 Note: We use standard statistical techniques to estimate the level of error.
Vi har 95 % sikkerhed for, at fejlforekomsten i populationen ligger mellem den nedre fejlgržnse og den żvre fejlgržnse (der gives flere oplysninger i bilag 1.1 til kapitel 1 i rsberetningen for 2018). 
We are 95 % confident that the level of error for the population lies in the range between the lower and upper error limits (for more details, see Chapter 1, Annex 1.1 of the 2018 annual report).
Den mde, EU-midler udbetales p, har betydning for risikoen for fejl Resultaterne af vores revision vedrżrende 2018 bekržfter vores revisionsresultater fra 2016 og 2017, nemlig at den mde, udgifter afholdes p, har betydning for risikoen for fejl. 
The way EU funds are disbursed has an impact on the risk of error Our 2018 audit results confirm our findings for 2016 and 2017: namely, the way expenditure is disbursed has an impact on the risk of error.
Fejlene var hovedsagelig begržnset til udgifter med hżj risiko, hvor betalinger fra EU-budgettet foretages for at godtgżre udgifter, som stżttemodtagerne har afholdt, og som kan vžre underlagt komplekse regler. 
Errors were confined mainly to high-risk expenditure where payments from the EU budget are made to reimburse costs previously incurred by beneficiaries, and which can be subject to complex rules.
Sdanne omkostningsgodtgżrelser kan vžre omfattet af komplekse betingelser for stżtteberettigelse, hvilket kan fżre til fejl. 
Such cost reimbursements can be subject to complex eligibility conditions, which in turn may lead to errors.
Denne udgiftstype tegnede sig for ca. 51 % af vores revisionspopulation i 2018, og den anslede fejlforekomst var 4,5 %. 
This type of expenditure accounted for around 51 % of our audit population in 2018 and the estimated level of error was 4.5 %.
Til sammenligning var tallet 3,7 % i 2017 og 4,8 % i 2016. 
This compares to 3.7 % in 2017 and 4.8 % in 2016.
Samtidig l den anslede mest sandsynlige fejlforekomst vedrżrende udgifter med lav risiko (som udgżr de resterende 49 % af vores revisionspopulation og primžrt omfatter rettighedsbaserede betalinger) under vores vžsentlighedstžrskel p 2 % (jf. figur 3). 
At the same time, the most likely error rate estimate for low-risk expenditure (which accounts for the remaining 49 % of our audit population and mainly includes entitlement-based payments) was below our materiality threshold of 2 % (see Figure 3).
Figur 3 Đ Ca. halvdelen af 2018-udgifterne er uden vžsentlig fejlforekomst Vi konkluderer derfor, at fejlforekomsten ikke er gennemgribende, og at betalingerne i 2018 var lovlige og formelt rigtige, undtagen udgifterne med hżj risiko. 
Figure 3 Đ About half of the 2018 expenditure audited was free from material error We therefore conclude that error is not pervasive and that, with the exception of high-risk expenditure, 2018 payments were legal and regular.
12 Hvad er rettighedsbetalinger og betalinger til omkostningsgodtgżrelse? 
12 What are entitlement and cost reimbursement payments?
EU-udgifterne er kendetegnet ved to typer udgifter med forskellige risikomżnstre: Ń rettighedsbetalinger, som er baseret p, at stżttemodtagerne opfylder bestemte (mindre komplekse) betingelser: f.eks. betalinger vedrżrende studie-og forskningsstipendier (ČKonkurrenceevneÇ), direkte stżtte til landbrugere (ČNaturressourcerÇ) samt lżnninger og pensioner til EU-ansatte (ČAdministrationÇ) Ń omkostningsgodtgżrelser, hvor EU godtgżr stżtteberettigede omkostninger vedrżrende stżtteberettigede aktiviteter (der er underlagt mere komplekse regler): f.eks. forskningsprojekter (ČKonkurrenceevneÇ), investeringer i regionaludvikling og landdistriktsudvikling (ČSamhżrighedÇ og ČNaturressourcerÇ) og udviklingsbistandsprojekter (ČEt globalt EuropaÇ). 
EU spending is characterised by two types of expenditure involving distinct patterns of risk: Ń entitlement payments, which are based on beneficiaries meeting certain (less complex) conditions: these include, for example, student and research fellowships (under ÔCompetitivenessŐ), direct aid for farmers (ÔNatural resourcesŐ) and salaries and pensions for EU staff (ÔAdministrationŐ); Ń cost reimbursements, where the EU reimburses eligible costs for eligible activities (involving more complex rules): these include, for example, research projects (under ÔCompetitivenessŐ), investment in regional and rural development (ÔCohesionŐ and ÔNatural resourcesŐ) and development aid projects (ÔGlobal EuropeŐ).
ČNaturressourcerÇ havde den stżrste andel af de reviderede udgifter (48 %). 
ÔNatural resourcesŐ had the largest share of audited expenditure (48 %).
ČDirekte stżtteÇ, som hovedsagelig omfatter betalinger af direkte stżtte til landbrugere, udgjorde 72 % af dette omrde og var uden vžsentlig fejlforekomst. 
ÔDirect supportŐ, consisting mainly of direct aid payments to farmers, accounted for 72 % of this area and was free of material error.
ČUdvikling af landdistrikter, markedsforanstaltninger, miljż, klimaindsats og fiskeriÇ er den anden komponent i ČNaturressourcerÇ. 
ÔRural development, market measures, the environment, climate action and fisheriesŐ is the other component of ÔNatural resourcesŐ.
ČSamhżrighedÇ havde den nžststżrste andel af de reviderede udgifter (20 %) og var vžsentlig fejlbehžftet, hovedsagelig p grund af godtgżrelser af ikkestżtteberettigede omkostninger og overtrždelser af reglerne for det indre marked. 
ÔCohesionŐ, the second largest share of audited expenditure (20 %), was affected by material error, mainly due to the reimbursement of ineligible costs and infringements of internal market rules.
Den anslede fejlforekomst for ČKonkurrenceevneÇ er lavere end i 2016 og 2017, men stadig vžsentlig. 
Our estimated level of error for ÔCompetitivenessŐ is lower than in 2016 and 2017, but still material.
I r konstaterede vi flest fejl i forskningsudgifterne, hovedsagelig p grund af stżttemodtagernes overanmeldelse af omkostninger, f.eks. personaleomkostninger, andre direkte omkostninger, indirekte omkostninger eller ikkestżtteberettigede underleverandżromkostninger. 
This year we found most errors in research expenditure, mainly due to beneficiaries overdeclaring costs, such as personnel costs, other direct costs, overheads or ineligible subcontracting costs.
ČAdministrationÇ var uden vžsentlig fejlforekomst. 
ÔAdministrationŐ was free from material error.
De fleste af udgifterne p dette omrde har form af lżnninger, pensioner og tillžg betalt af EUŐs institutioner og organer. 
Most expenditure in this area takes the form of salaries, pensions and allowances paid by EU institutions and bodies.