natgillin/translations-raw huggingface dataset:
Finansiel korrektion Formlet med finansielle korrektioner er at beskytte EU-budgettet mod fejlbehžftede eller regelstridige udgifter. 
Financial correction (FC) The purpose of financial corrections is to protect the EU budget from the burden of erroneous or irregular expenditure.
Nr der er tale om udgifter under delt forvaltning, har medlemsstaten hovedansvaret for at inddrive uretmžssigt udbetalte belżb. 
For expenditure under shared management, the task of recovering incorrectly made payments is primarily the responsibility of the Member State.
Finansielle korrektioner kan gennemfżres, ved at medlemsstaten fradrager regelstridige udgifter p sin betalingsanmodning eller betaler en indtžgtsordre udstedt af Kommissionen, eller ved frigżrelse. 
Financial corrections can be implemented by the Member State through deducting irregular expenditure from the Member State’s payment claim, by the payment of a recovery order issued by the Commission, or by decommitment.
Belżb kan fradrages p to mder: ved tilbagetržkning eller ved inddrivelse fra stżttemodtagere. 
The deduction can take two forms: withdrawal or recovery from beneficiaries.
Finansiel korrektion: bekržftet, besluttet eller gennemfżrt En "bekržftet" finansiel korrektion er accepteret af den pgžldende medlemsstat. 
Financial correction: confirmed, decided or implemented A ‘confirmed’ financial correction has been accepted by the Member State concerned.
En "besluttet" finansiel korrektion er vedtaget af Kommissionen ved en afgżrelse og er altid en nettokorrektion, hvor den pgžldende medlemsstat skal tilbagebetale regelstridigt udbetalte midler til EU-budgettet, hvilket fżrer til en endegyldig nedsžttelse af medlemsstatens tildelte finansieringsramme. 
A ‘decided’ financial correction has been adopted by a Commission decision and is always a net correction, where the Member State is required to reimburse irregular funds to the EU budget, thus leading to a definitive reduction of the allocated envelope to the Member State concerned.
En "gennemfżrt" finansiel korrektion er en bekržftet eller besluttet finansiel korrektion, der har korrigeret den konstaterede uregelmžssighed (dvs. ved tilbagetržkning eller inddrivelse). 
An ‘implemented’ financial correction once confirmed or decided has corrected the observed irregularity (i.e. withdrawn or recovered).
Finansiel korrektion: forudgende eller efterfżlgende Forudgende finansielle korrektioner foretages, fżr de regelstridige udgifter anmeldes til Kommissionen. 
Financial correction: ex ante or ex post Ex ante financial corrections are carried out before the irregular expenditure is declared to the Commission.
Efterfżlgende finansielle korrektioner foretages, efter at de regelstridige udgifter er anmeldt til Kommissionen. 
Ex post financial corrections are carried out after the irregular expenditure is declared to the Commission.
Foranstaltninger til at beskytte EU-budgettet Foranstaltningerne til at beskytte EU-budgettet omfatter forebyggende foranstaltninger (afbrydelse, suspension) og finansielle korrektioner (med żkonomisk effekt). 
Measures to protect the EU budget The measures to protect the EU budget comprise preventive measures (interruption, suspensions) and financial corrections
Disse foranstaltninger suppleres med handlingsplaner, der aftales mellem Kommissionen og medlemsstaten. 
These measures are complemented by action plans agreed between the Commission and the Member State.
Operationelt program (OP) Et operationelt program fastsžtter medlemsstatens prioriteter og sžrlige ml og beskriver, hvordan midlerne (EU-midler og national offentlig og privat medfinansiering) vil blive anvendt i en given periode (for nžrvžrende syv r) til finansiering af projekter. 
Operational programme (OP) An OP sets out a Member State’s priorities and specific objectives and describes how funding (EU and national public and private co-financing) will be used during a given period (currently 7 years) to finance projects.
Projekterne i et OP skal bidrage til at opfylde et bestemt antal ml. 
The projects within an OP must contribute to a certain number of objectives.
OP-midlerne kan komme fra EFRU, Samhżrighedsfonden og/eller ESF. 
OP funding may come from the ERDF, CF and/or ESF.
OP'er kan kun žndres i lżbet af programperioden, hvis parterne er enige om det. 
OPs can only be modified during the programme period if both parties agree.
Prioritetsakse n af prioriteterne i strategien for et operationelt program, der omfatter en gruppe aktioner, som er indbyrdes forbundne og har specifikke mlelige ml. 
Priority axis One of the priorities of the strategy in an Operational Programme comprising a group of operations which are related and have specific measurable goals.
Programperiode Den flerrige ramme, inden for hvilken udgifterne under EFRU, ESF og Samhżrighedsfonden planlžgges og afholdes. 
Programme period The multi–annual framework within which ERDF, ESF and CF expenditure is planned and implemented.
Suspension Kommissionen kan suspendere en mellemliggende betaling eller en del af den (jf. artikel 92 i forordning nr. 1083/2006), hvis der er en vžsentlig mangel ved medlemsstatens forvaltnings-og kontrolsystem, hvis ukorrigerede regelstridige udgifter er attesteret i en udgiftsoversigt, eller hvis medlemsstaten groft har tilsidesat sine forvaltnings-og kontrolforpligtelser. 
Suspension The Commission may suspend all or part of an interim payment (see Article 92 of Regulation 1083/2006) if a significant deficiency exists in the functioning of the management and control system of the Member State or uncorrected irregular expenditure have been certified in a statement of expenditure or a serious breach by the Member State of its management and control obligations occurred.
Tilbagetržkning S snart en uregelmžssighed opdages, tržkker medlemsstaten de regelstridige udgifter tilbage fra programmet ved at tržkke dem fra i sin nžste udgiftsoversigt, hvorved EU-midlerne frigżres til andre aktioner. 
8 Withdrawal The Member State withdraws the irregular expenditure from the programme immediately when the irregularity is detected, by deducting it from the next statement of expenditure and thereby releases EU funds for other operations.
Dette er en af metoderne til at gennemfżre en finansiel korrektion (jf. ogs inddrivelse). 
One of the ways to implement a financial correction (see also recovery).
RESUM Om samhżrighedspolitikken I. Samhżrighedspolitikken har som ml at mindske de udviklingsmžssige skžvheder mellem regioner, bidrage til omstillingen af industriomrder i tilbagegang og tilskynde til gržnseoverskridende, tvžrnationalt og interregionalt samarbejde i Den Europžiske Union. 
EXECUTIVE SUMMARY About cohesion policy I. Cohesion policy aims to reduce development disparities between regions, restructure declining industrial areas and encourage cross‐border, transnational and interregional cooperation in the European Union.
Den er EU's hovedkilde til finansiering af investeringer, og samhżrighedsudgifterne udgżr ca. 37 % af de samlede udgifter fra EU-budgettet. 
It is the EU’s main source of funding for investments, making up some 37 % of overall spending from the EU budget.
Samhżrighedspolitikken bestr af to hoveddele: regionalpolitik og bypolitik samt politikken for beskžftigelse og sociale anliggender. 
Cohesion policy comprises two main parts: regional and urban policy and employment and social affairs.
Regionalpolitik og bypolitik gennemfżres hovedsagelig via Den Europžiske Fond for Regionaludvikling og Samhżrighedsfonden. 
Regional and urban policy is mostly implemented through the European Regional Development Fund and the Cohesion Fund.
Politikken for beskžftigelse og sociale anliggender finansieres hovedsagelig af Den Europžiske Socialfond. 
Employment and social affairs are mainly financed through the European Social Fund.
Samhżrighedspolitikken gennemfżres under delt forvaltning, hvilket betyder, at ansvaret er delt mellem Kommissionen og medlemsstaterne. 
Cohesion policy is implemented under shared management, which means that responsibility is shared between the Commission and the Member States.
Kommissionen forbliver ansvarlig for gennemfżrelsen af EU-budgettet, men den faktiske forvaltning og kontrol af EU-midlerne og -programmerne er uddelegeret til medlemsstaternes myndigheder, som udvžlger stżttemodtagerne og fordeler midlerne. 
Although the Commission remains responsible for the implementation of the EU budget, the actual management and control of EU funds and programmes is delegated to Member State authorities, which select beneficiaries and distribute funds.
Det er i fżrste ržkke medlemsstaternes ansvar at opdage, korrigere og forebygge fejl. 
It is the Member States’ responsibility to detect, correct and prevent errors in the first instance.
Hvis Kommissionen erfarer, at regelstridige udgifter er blevet eller sandsynligvis vil blive medfinansieret, kan den gribe ind og korrigere allerede medfinansierede udgifter eller forebygge fremtidig medfinansiering af udgifter. 
If the Commission finds that irregular expenditure was co‐financed or likely to be co‐financed, it can intervene and correct expenditure already co‐financed or can prevent its future co‐financing.
V. Kommissionen kan tržffe forebyggende foranstaltninger og/eller foretage finansielle korrektioner p grundlag af uregelmžssigheder eller alvorlige mangler konstateret af medlemsstaternes myndigheder eller p grundlag af sine egne kontroller og revisioner, OLAF's undersżgelser eller revisioner foretaget af Den Europžiske Revisionsret. 
V. The Commission can apply preventive measures and/or financial corrections on the basis of irregularities or serious deficiencies identified by Member State authorities, on the basis of its own verifications and audits, OLAF investigations and as a result of audits by the European Court of Auditors. 9
10 Vores revision VI. 
How we conducted our audit VI.
Vi vurderede, om Kommissionens forebyggende foranstaltninger og finansielle korrektioner effektivt beskyttede EU-budgettet mod risikoen for, at det medfinansierer regelstridige udgifter p samhżrighedsomrdet. 
We assessed whether the Commission’s preventive measures and financial corrections were effective in protecting the EU budget from co‐financing irregular expenditure in Cohesion.
Vi fokuserede p programperioden 2007-2013. 
We focussed on the 2007‐2013 programme period.
Endvidere sammenlignede vi med programperioden 2000-2006 og vurderede den sandsynlige effekt af žndringerne i forordningerne for 2014-2020. 
In addition, we also made a comparison with the 2000‐2006 programme period and assessed the likely impact of the changes in the regulations for 2014‐2020.
Vores revision omfattede: - en gennemgang af Kommissionens retningslinjer, publikationer og rapporter samt en vurdering af dens interne procedurer for perioden 2007-2013 - en sammenlignende analyse af forebyggende foranstaltninger og finansielle korrektioner i perioderne 2000-2006 og 2007-2013 samt en vurdering af de finansielle korrektioners effekt efter afslutningen af programperioden 2000-2006 - en undersżgelse af en stikprżve p 72 individuelle sager, der var afsluttet ved udgangen af 2016. 
Our audit included: - a review of relevant Commission guidelines, publications and reports and an assessment of the Commission’s internal procedures for the 2007‐2013 period; - a comparative analysis of preventive measures and financial corrections for the 2000‐ 2006 and 2007‐2013 periods and an assessment of the impact of financial corrections after closure of the 2000‐2006 programme period; - an examination of a sample of 72 individual cases closed by the end of 2016.
Disse sager tegnede sig for 29 % af de finansielle korrektioner i perioden 2007-2013. 
These accounted for 29 % of financial corrections during the 2007‐2013 period.
Vores revisionsarbejde i marken blev udfżrt fra januar 2016 til november 2016. 
Our field work was carried out from January 2016 to November 2016.
Vores konstateringer VII. 
What we found VII.
Samlet set konstaterede vi, at Kommissionen havde gjort effektiv brug af de foranstaltninger, som den i programperioden 2007-2013 rdede over til beskyttelse af EU-budgettet mod regelstridige udgifter. 
Overall, we found that the Commission made effective use of the measures at its disposal during the 2007‐2013 programme period to protect the EU budget from irregular expenditure.
De finansielle korrektioner vedrżrende perioden 2000-2006 belżb sig til 8 616 millioner euro eller 3,8 % af det samlede budget. 
Financial corrections for the 2000‐2006 period amounted to 8 616 million euro or 3.8 % of the total budget.
Kommissionen brugte de disponible foranstaltninger til beskyttelse af EU-budgettet i stżrre omfang vedrżrende perioden 2007-2013. 
For the 2007‐2013 period, the Commission used the measures at its disposal to protect the EU budget more extensively.
Med hensyn til perioden 2007-2013 konstaterede vi, at Kommissionen anvendte forebyggende foranstaltninger og finansielle korrektioner i overensstemmelse med proportionalitetsprincippet, og at Kommissionens foranstaltninger fokuserede p de medlemsstater, der havde de mest risikobehžftede programmer. 
For the 2007‐2013 period, we found that the Commission imposed its preventive measures and financial corrections in a proportionate manner and we confirmed that the Commission’s measures for the 2007‐2013 period focused on those Member States with the riskiest programmes.
Vi konstaterede ogs, at EU-Domstolen i det vžsentlige har bekržftet Kommissionens vurderinger af svagheder og de dertil knyttede finansielle korrektioner. 11 
We also found that the Commission’s assessment of weaknesses and the related financial corrections were in substance confirmed by the European Court of Justice. 10
X. Kommissionens korrigerende foranstaltninger lžgger pres p medlemsstaterne for at f dem til at afhjžlpe svagheder i deres forvaltnings-og kontrolsystemer. 
X. The Commission’s corrective measures put pressure on Member States to address weaknesses in their management and control systems.
Men bde forebyggende foranstaltninger og finansielle korrektioner vedrżrer normalt komplekse problemer, som det tager lang tid at lżse. 
However, preventive measures and financial corrections both generally deal with complex issues which take a considerable time to resolve.
De resulterende betalingsafbrydelser og - suspensioner indebžrer en betydelig finansiel risiko for medlemsstaterne. 
The resulting payment interruptions and suspensions represent a significant financial risk for Member States.
I perioden 2007-2013 sigtede Kommissionen derfor mod at ophžve foranstaltningerne gradvis, s godtgżrelsen af udgifter kunne genoptages, s snart de nżdvendige betingelser var opfyldt. 
During the 2007‐2013 period, the Commission therefore aimed to gradually lift measures to ensure that reimbursement could be resumed as soon as the necessary conditions are met.
Vi konstaterede ogs, at Kommissionen havde svžrt ved at overvge gennemfżrelsen af finansielle korrektioner. 
We also found that the Commission faced difficulties in monitoring the implementation of financial corrections.
Oplysningerne fra medlemsstaterne om gennemfżrelsen i perioden 2007-2013 muliggjorde endnu ikke en solid overvgning. 
The information provided by the Member States on implementation in the 2007‐2013 period did not yet allow for robust monitoring.
Vi konstaterede, at der tegnede sig et uensartet billede med hensyn til den langsigtede effekt af forebyggende foranstaltninger og finansielle korrektioner i perioden 2007-2013. 
We found mixed evidence of the long‐term impact of preventive measures and financial corrections for the 2007‐2013 period.
Kommissionensrapporteringomforebyggendeforanstaltningerogfinansielle korrektioner gżr det svžrt at f et omfattende overblik over situationen, hovedsagelig fordi oplysningerne gives i forskellige rapporter og dokumenter. 
TheCommission’sreportingonpreventivemeasuresandfinancialcorrectionsmakesit difficult to get a comprehensive overview of the situation, largely because the information is presented in several reports and documents.
Samtidig giver ingen af Kommissionens rapporter vedrżrende perioden 2007-2013 et analytisk overblik over forebyggende foranstaltninger og finansielle korrektioner. 
At the same time, not one of the Commission reports for the 2007‐2013 period provides an analytical overview of preventive measures and financial corrections.
Endvidere mente repržsentanter for Europa-Parlamentet og Rdet ikke, at Kommissionens rapporter indeholder tilstržkkelig mange sammenligninger mellem medlemsstaterne og eksempler p god praksis med hensyn til at forebygge, opdage og korrigere tilbagevendende problemer. 
Representatives from the European Parliament and the Council also considered that the Commission reports do not provide enough Member State comparisons and “good practice” examples on how to prevent, detect or correct recurrent problems.
De lovgivningsmžssige bestemmelser vedrżrende perioden 2014-2020 styrker i vžsentlig grad Kommissionens muligheder for at beskytte EU-budgettet mod regelstridige udgifter, navnlig ved hjžlp af finansielle nettokorrektioner. 
The regulatory provisions for the 2014‐2020 period significantly strengthen the Commission’s position on protecting the EU budget from irregular expenditure in particular through net financial corrections.
Det skyldes hovedsagelig, at medlemsstaternes rapportering om finansielle korrektioner nu er integreret i den rlige kontrolpakke og undersżges af de respektive revisionsmyndigheder. 
This is mainly due to the fact that the Member State’s reporting on financial corrections is now integrated into the annual assurance package and examined by the respective audit authorities.
Hertil kommer, at de lovgivningsmžssige bestemmelser vedrżrende perioden 2014-2020 giver Kommissionen flere befżjelser til at sikre, at der ikke lžngere godtgżres regelstridige udgifter over EU-budgettet. 
Moreover, the legal provisions introduced for the 2014‐2020 period give more power to the Commission to ensure that irregular expenditure is no longer reimbursed from the EU budget.
Endelig giver det stżrre juridisk sikkerhed for medlemsstaterne, at reglerne har form af forordninger i stedet for retningslinjer. 12 
Finally, there is increased legal certainty for Member States due to the rules being set as regulations rather than guidance. 11
13 XIV. 
XIV.
Vi mener, at disse ordninger udgżr en vžsentlig forbedring af systemets udformning. 
We consider that these arrangements are a significant improvement in the design of the system.
Vores anbefalinger XV. 
What we recommend XV.
Kommissionen bżr: - anvende en streng tilgang til finansielle korrektioner ved afslutningen af perioden 2007-2013 (fra marts 2017) for at sikre, at de samlede udgifter, der er godtgjort over EU-budgettet, er uden vžsentlig forekomst af regelstridige udgifter - udsende en ad hoc-rapport om de finansielle korrektioner og afslutningsstatus for programmerne under EFRU/Samhżrighedsfonden og ESF (senest medio 2019), svarende til den rapport, der i 2013 blev udarbejdet for perioden 2000-2006. 
The Commission should: - apply a strict approach to financial corrections at the closure of the 2007‐2013 period (from March 2017) to ensure that the total amounts reimbursed by the EU budget are free from material levels of irregular expenditure. - issue an ad‐hoc report on the financial corrections and status of closure of the ERDF/CF and ESF programmes (at latest by mid‐2019) similar to the report prepared in 2013 for the 2000‐2006 period.
Denne rapport bżr indeholde og sammenligne alle oplysninger om forebyggende og korrigerende foranstaltninger vedrżrende de enkelte fonde og de enkelte medlemsstater samt angive de finansielle korrektioners effekt og restrisikoen - senest i 2019 etablere et integreret overvgningssystem for perioden 2014-2020, som omfatter bde forebyggende foranstaltninger og finansielle korrektioner - straks gżre effektiv brug af de vžsentligt styrkede bestemmelser vedrżrende perioden 2014-2020 og, nr det er nżdvendigt, plžgge finansielle nettokorrektioner p grundlag af sine egne kontroller og/eller vores revisioner. 
This report should present and compare all information on preventive and corrective measures by fund and Member State and display the impact of financial corrections and the residual risk rate. - set up an integrated monitoring system for the 2014‐2020 period covering both preventive measures and financial corrections by 2019. - make effective use of the significantly strengthened provision for the 2014‐2020 period with immediate effect and impose net financial corrections wherever necessary on the basis of its own checks and/or the audits we carry out. 12
INDLEDNING Samhżrighedspolitikken er EU's vžsentligste kilde til finansiering af investeringer Politikml, budget og midler 1. 
INTRODUCTION Cohesion policy is the EU’s main source of funding for investments Policy objectives, budget and funds 1.
Samhżrighedspolitikken har som ml at mindske de udviklingsmžssige skžvheder mellem regioner, bidrage til omstillingen af industriomrder i tilbagegang og tilskynde til gržnseoverskridende, tvžrnationalt og interregionalt samarbejde i Den Europžiske Union (EU). 
Cohesion policy aims to reduce development disparities between regions, restructure declining industrial areas and encourage cross‐border, transnational and interregional cooperation in the European Union (EU).
37 % af de samlede udgifter fra EU-budgettet. 
Cohesion expenditure makes up around 37 % of the overall spending from the EU budget.
Regionalpolitik og bypolitik gennemfżres i overvejende grad af Den Europžiske Fond for Regionaludvikling (EFRU) og Samhżrighedsfonden, mens politikken for beskžftigelse og sociale anliggender hovedsagelig finansieres af Den Europžiske Socialfond (ESF). 
The regional and urban policy is mostly implemented through the European Regional Development Funds (ERDF) and the Cohesion Fund (CF); while the employment and social affairs are mainly financed through the European Social Fund (ESF).
Med forbehold af undtagelserne i de specifikke forordninger for de enkelte fonde gžlder der fžlles regler for EFRU, Samhżrighedsfonden og ESF. 
The ERDF, CF and ESF are governed by common rules, subject to exceptions in the specific regulation of each fund.
Samhżrighedspolitikkens forvaltnings-og kontrolsystem 4. 
Cohesion policy management and control system 4.
Samhżrighedspolitikken gennemfżres under delt forvaltning1, hvilket betyder, at ansvaret for gennemfżrelsen af politikken og de dermed forbundne fonde, herunder kontrolaktiviteterne, er delt mellem Kommissionen og medlemsstaterne. 
Cohesion policy is implemented under shared management1, which means that responsibility for implementing the policy and the related funds, including the control activities, is shared between the Commission and the Member States.
Kommissionen forbliver ansvarlig for gennemfżrelsen af EU-budgettet, men den faktiske forvaltning og 1 14 Artikel 59 i Europa-Parlamentets og Rdets forordning (EU, Euratom) nr. 
Although the Commission remains responsible for the implementation of the EU budget, the actual management and control of EU funds and programmes is delegated to the Member State authorities.
966/2012 af 25. oktober 2012 om de finansielle regler vedrżrende Unionens almindelige budget og om ophžvelse af Rdets forordning (EF, Euratom) nr. 1605/2002 (EUT L 298 af 26.10.2012, s. 
1 13 Article 59 of Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002 (OJ L 298, 26.10.2012, p.