natgillin/translations-raw huggingface dataset:
Den budgetmžssige og żkonomiske forvaltning 16.Bemžrkningerne under denne overskrift har fokus p to omrder: Ľ budgetgennemfżrelsen: udnyttelsesgraden for forpligtelsesbevillingerne l p mellem 90 % og 100 % og for betalingsbevillingerne p mellem 57 % og 100 %. 
8 Ľ budgetary implementation rate: the budgetary implementation rate for commitment appropriations ranged between 90 % and 100 % and the budgetary implementation rate for payment appropriations ranged between 57 % and 100 %.
For Artemis l udnyttelsesgraden for betalingsbevillingerne p 69 %, hvilket navnlig skyldes forsinkelser i forbindelse med de administrative aftaler, der var indget med medlemsstaterne med henblik p projektgennemfżrelsen, og for BCBŐs vedkommende (57 %), at finansieringen af tre projekter var blevet udsat. 
For ARTEMIS, the latter amounts to 69 % and is mostly explained by delays originating in the administrative arrangements entered into with Member States for the implementation of projects and for FCH (57 %) it results from the postponement of the funding of three projects.
Ľ indkaldelse af forslag og projektgennemfżrelse: indkaldelsen af forslag og undertegnelsen af aftaler i forbindelse med 2013 indkaldelsen tog i gennemsnit 9 mneder (mod 12 mneder i 2012). 
Ľ calls for proposals and the implementation of projects: the average time for the launch of the 2013 call for proposal and the signing of grant agreements was 9 months for CLEAN SKY (versus 12 months for 2012).
Med hensyn til Artemis var der kun indget forpligtelser til forslagsindkaldelserne for 49 % (50,2 % pr. 31. december 2012) af det samlede budget, der var disponibelt til džkning af aktionsudgifter i fžllesforetagendets samlede varighed (10 r fra 2007). 
As regards ARTEMIS, the current rate of appropriations committed for the calls for proposals represented only 49 % (50,2 % as at 31 December 2012) of the total budget available to cover operational expenditure during the total duration of the Joint Undertaking (10 years from 2007).
Interne kontroller 17.Efterfżlgende revisioner er et centralt redskab, som fžllesforetagenderne anvender til at sikre, at de omkostninger, stżttemodtagerne og/eller partnerne har anmeldt, er stżtteberettigede og nżjagtige. 
Internal controls 17.Ex-post audits are a key tool for Joint Undertakings to ensure the eligibility and accuracy of costs claimed by beneficiaries and / or partners.
Alle fžllesforetagenderne havde vedtaget en strategi for efterfżlgende revision, og fem har udliciteret gennemfżrelsen af eksterne revisioner til uafhžngige eksterne revisionsfirmaer. 
All have adopted an ex-post audit strategy, five of which have contracted out the performance of ex-post audits to independent external audit firms.
I tre tilfžlde (jf. punkt 10-12) afgav Retten en revisionserklžring med forbehold, fordi strategien for efterfżlgende revision var AEI037059DA02-14PP-CH345-14FIN-RAS-Summary_Report_2013_JUs-TR.doc 21.10.2014 
In three cases (see paragraphs 10 to 12), the Court issued a qualified opinion on the basis of the inadequacy of the implementation of the ex-post audit strategy or of the error rate resulting from the performance of the ex-post audits.
18.Med hensyn til F4E er de interne kontrolsystemer stadig under udvikling. 
18.As regards F4E, internal control systems are still being developed.
Udbudsprocedurerne er sžrlig vigtige for F4E's gennemfżrelse af ITER-projektet. 
In particular, procurement procedures are central to the implementation of the ITER project by F4E.
Det er nżdvendigt at styrke disse udbuds konkurrenceaspekt. 
The competitiveness of these procurement procedures needs to be increased.
Med hensyn til tilskuddene blev der i gennemsnit kun modtaget t forslag pr. indkaldelse som i 2012. 
As regards grants, the average number of proposals received was only one per call, as in 2012.
19.Overvgningen og rapporteringen af forskningsresultater er fastlagt i syvende rammeprogram (RP7), der etablerer et overvgnings-og rapporteringssystem, der omfatter beskyttelse, formidling og overfżrsel af forskningsresultater. 
19.The monitoring and reporting of research results is laid down in the Seventh Framework Programme (FP7), which establishes a monitoring and reporting system covering the protection, dissemination and transfer of research results.
I de tilskudsaftaler, der er indget med medlemmer og andre modtagere, har fžllesforetagenderne indfżjet specifikke bestemmelser om intellektuelle ejendomsrettigheder og formidling af forskningsaktiviteter og -resultater. 
In the grant agreements signed with members and other beneficiaries, the Joint Undertakings have included specific provisions governing intellectual property rights and the dissemination of research AEI037059EN02-14PP-CH345-14FIN-RAS-Summary_Report_2013_JUs-OR.doc 21.10.2014
Selv om implementeringen af disse bestemmelser overvges af fžllesforetagenderne p de forskellige stadier i de finansierede projekter, skal flere fžllesforetagender videreudvikle den mde, hvorp resultaterne af denne overvgning rapporteres. 
Although implementation of these provisions is monitored by the Joint Undertaking at different stages of the funded projects, several Joint Undertakings need to develop further the way the results of this monitoring are reported.
20.De fleste fžllesforetagender behandler interessekonflikter ved at vedtage specifikke regler og ved at udvikle redskaber, der kan sikre, at alle relaterede oplysninger dokumenteres. 
20.The prevention of conflicts of interest is addressed by most Joint Undertakings by the adoption of specific rules and by the development of tools to document all related information.
Artemis bżr dog stadig udarbejde en samlet nedskrevet procedure for hndtering af interessekonflikter 21.Kommissionens anden forelżbige evaluering blev gennemfżrt i 2013 og begyndelsen af 2014. 
However, ARTEMIS still needs to develop a comprehensive written procedure to deal with conflicts of interest. 21.The CommissionŐs Second Interim Evaluation was performed over 2013 and early 2014.
Den vurderede alle fžllesforetagender (med undtagelse af F4E) med hensyn til relevans, produktivitet, effektivitet og forskningskvalitet. 
It assessed all Joint Undertakings (except F4E) in terms of relevance, efficiency, effectiveness and research quality.
Rapporterne var positive, men fremhžvede ogs omrder, hvor der kan ske yderligere forbedringer. 
The reports, while positive, also highlighted areas for further improvement.
KONKLUSIONER 22.Alle fžllesforetagendernes regnskaber for 2013 var rigtige, men tre af dem fik en erklžring med forbehold med hensyn til de underliggende transaktioners lovlighed og formelle rigtighed. 
CONCLUSIONS 22.All Joint Undertakings have produced reliable accounts but three have a qualified opinion on their 2013 accounts in respect of the legality and regularity of the transactions underlying them.
AEI037059DA02-14PP-CH345-14FIN-RAS-Summary_Report_2013_JUs-TR.doc 21.10.2014 10 23.Procedurerne kan forbedres, navnlig implementeringen af strategien for efterfżlgende revision og, for s vidt angr F4E, de mekanismer, der anvendes til omkostningskontrol. 
23.There is room to improve procedures, in particular the implementation of the ex-post audit strategy and, in the case of F4E, cost control mechanisms AEI037059EN02-14PP-CH345-14FIN-RAS-Summary_Report_2013_JUs-OR.doc 21.10.2014
AEI037059DA02-14PP-CH345-14FIN-RAS-Summary_Report_2013_JUs-TR.doc 21.10.2014 Rettens bemžrkninger i 2013 Bemžrkninger om de centrale kontroller i fžllesforetagendernes overvgnings-og kontrolsystemer BILAG II 1 Den budgetmžssige og żkonomiske forvaltning Andre forhold FŽLLES-FORETAGENDER 1 2 3 4 5 6 7 Artemis X x x(1) x x x x x Clean Sky x x x x x x x ENIAC x x x(1) x x x x x FUSION FOR ENERGY x x x x x x x x x(1) x FUEL CELLS AND HYDROGEN Đ FCH x x x x x x x Initiativet om innovative lžgemidler IMI x x x(1) x x x x x SESAR x x x x x x x Subtotals 7 1 4 1 2 1 3 6 7 6 1 7 6 1 1 1 I alt 13 6 36 (1) Disse bemžrkninger er fremsat i beretningernes erklžringsafsnit. 
Comments made by the Court in 2013 Key controls of the JU's supervisory and control systems ANNEX II 1 Budgetary and financial management Other matters JOINT UNDERTAKING 1 2 3 4 5 6 7 ARTEMIS x x x (1) x x x x x CLEAN SKY x x x x x x x ENIAC x x x (1) x x x x x FUSION FOR ENERGY x x x x x x x x x (1) x FUEL CELLS AND HYDROGEN - FCH x x x x x x x INNOVATIVE MEDICINES INITIATIVE - IMI x x x (1) x x x x x SESAR x x x x x x x Subtotals 7 1 4 1 2 1 3 6 7 6 1 7 6 1 1 1 Total 13 6 36 (1) Thesecommentsaresetoutintheopinionsectionofthereport AEI037059EN02-14PP-CH345-14FIN-RAS-Summary_Report_2013_JUs-OR.doc 21.10.2014 Implementation of the budget Presentation of the accounts Calls for proposals Multilateral Framework Agreement Internal Control Systems and Accounting systems Operational procurement and grants Implementation of ex-post audit strategy Internal audit function and the Commission's Internal Audit Service Legal framework Monitoring and reporting of research results Intellectual property rights and industrial policy Conflict of interest The Commission second interim evaluation Late payment of membership contributions EU contribution to ITER construction phase Annual Activity Report and other
Resum af resultaterne af Revisionsrettens rlige revision af Den Europžiske Unions fžllesforetagender inden for forskning i 2017 12, rue Alcide De Gasperi - L - 1615 Luxembourg T (+352) 4398 Đ 1 E eca-info@eca.europa.eu eca.europa.eu 
Summary of results from the ECAŐs 2017 annual audit of the European research Joint Undertakings 12, rue Alcide De Gasperi - L - 1615 Luxembourg T (+352) 4398 Đ 1 E eca-info@eca.europa.eu eca.europa.eu
Indhold Punkt Indledning 1-10 Baggrundsoplysninger 1-2 Fžllesforetagenderne inden for forskning - EU's offentlig-private partnerskaber med industri, forskningsgrupper og medlemsstater 3-5 Fžllesforetagendernes budget 6-7 Revisionsmetoden 8-10 Resultaterne af revisionen 11-44 "Blank" erklžring om regnskabernes rigtighed for samtlige fžllesforetagender 11 "Blank" erklžring om lovligheden og den formelle rigtighed af de underliggende transaktioner for syv af de otte fžllesforetagender 12-13 Supplerende oplysninger om EU's bidrag til ITER-projektets omkostninger 14-19 Andre bemžrkninger 20-43 Opfżlgning p tidligere rs bemžrkninger 44 Bilag I - Fžllesforetagendernes aktiviteter, budget og ansatte Bilag II - Fžllesforetagendernes lżftestangseffekt (Horisont 2020) CH4105458DA02-18PP-CH294-18FIN-RAS-Summary_report_JUs_2017-TR.docx 2.10.2018 2 
Contents Introduction Background information Research Joint Undertakings Đ public-private partnerships of the EU with industry, research groups and Member States Joint UndertakingsŐ budget Audit approach Audit results ŇCleanÓ opinions on the reliability of the accounts for all JUs ŇCleanÓ opinions on the legality and regularity of the underlying transactions for seven out of eight JUs Emphasis of matter related to the EU contribution to the ITER project costs Other comments Follow-up of previous yearsŐ comments Annex I Đ Joint UndertakingsŐ activities, budget and staff Annex II Đ Joint UndertakingsŐ leverage ratios (Horizon 2020) 1 - 1 3 6 8 - 11 - 12 - 14 - 20 - 10 - 2 - 5 - 7 10 44 11 13 19 43 44 Paragraph 2
INDLEDNING Baggrundsoplysninger 1. 
INTRODUCTION Background information 1.
Vi reviderede regnskaberne for otte EU-fžllesforetagender inden for forskning og afgav erklžringer om regnskabernes rigtighed og de underliggende transaktioners lovlighed og formelle rigtighed i det regnskabsr, der afsluttedes den 31. december 2017: - F4E - fusionsenergiudvikling - BBI - biobaserede industrier - CS - Clean Sky - rene lufttransportteknologier - IMI - initiativet om innovative lžgemidler - BCB - bržndselsceller og brint - SESAR - forskning i lufttrafikstyring i det fžlles europžiske luftrum - ECSEL - elektronikkomponenter og -systemer - S2R - Shift2Rail - innovative lżsninger til jernbaneprodukter. 
We audited and issued opinions on the reliability of the accounts and on the legality and regularity of the underlying transactions for the financial year ended 31 December 2017 for eight European research Joint Undertakings (JUs): - F4E Đ Development of Fusion Energy; - BBI Đ Bio-based Industries; - CS Đ Clean Sky -Clean Air Transport Technologies; - IMI Đ Innovative Medicines Initiative; - FCH Đ Fuel Cells and Hydrogen; - SESAR Đ Single European Sky Air Traffic Management Research; - ECSEL Đ Electronic components and Systems; - S2R - Shift2Rail Innovative Rail Product Solutions.
Dette dokument er et resum af resultaterne af vores revision, som er offentliggjort i vores sžrlige rsberetninger for 2017 om fžllesforetagenderne. Det er ikke en sžrskilt beretning eller erklžring. 
This document summarises the audit results published in our 2017 specific annual reports on the JUs and is not a separate audit report or opinion.
Fžllesforetagenderne inden for forskning - EU's offentlig-private partnerskaber med industri, forskningsgrupper og medlemsstater 3. 
Research Joint Undertakings Đ public-private partnerships of the EU with industry, research groups and Member States 3.
Fžllesforetagender er offentlig-private partnerskaber, som spiller en vigtig rolle i forbindelse med gennemfżrelsen af sžrlige aspekter af Den Europžiske Unions (EU's) forskningspolitik. 
Joint Undertakings (JUs) are public-private partnerships, which play an important role in implementing specific aspects of European Union (EU) research policy.
Det offentlige medlem af fžllesforetagenderne er Kommissionen, som repržsenterer EU, og de private medlemmer er forskellige offentlige og private partnere fra industrigrupper og forskningsgrupper. 
The public member the JUs is the Commission representing the EU, the private members of the JUs include various public and private partners from industry and research groupings.
Alle fžllesforetagender undtagen ECSEL fżlger en topartsmodel med deltagelse af Kommissionen og private industri-eller forskningspartnere. 
All JUs, except ECSEL, follow a bipartite model with the participation of the Commission and private industry or research partners.
ECSEL fżlger en trepartsmodel, hvor medlemsstaterne ogs deltager. 
ECSEL follows a tripartite model which also includes the participation of Member States.
Medlemmerne bidrager til finansieringen af fžllesforetagendernes aktiviteter. 
The members make contributions to the funding of the Joint UndertakingsŐ activities.
P den ene side leverer Kommissionen midler fra syvende forskningsrammeprogram (RP7) og Horisont 2020-programmet. 
On the one hand, the Commission is providing funds from the Seventh Research Framework 3 Programme (FP7) and Horizon 2020 Programme.
To fžllesforetagender (SESAR og S2R) modtager ogs midler fra programmet for transeuropžiske transportnet (TEN-T). 
Two JUs (SESAR and S2R) also received funding from the Trans-European Networks Transport programme (TEN-T).
P den anden side leverer industri-og forskningspartnerne bidrag i naturalier til gennemfżrelsen af fžllesforetagendernes operationelle aktiviteter og kontante bidrag til fžllesforetagendernes administrations-og driftsomkostninger. 
On the other hand, the industry and research partners provide in-kind contributions by implementing the JUŐs operational activities and cash contributions to administrative and operational costs of the Joint Undertakings.
I forbindelse med fire fžllesforetagender (CS, BCB, BBI og S2R) skal de private partnere ogs yde et minimumsbidrag i naturalier til "supplerende aktiviteter", der ikke indgr i fžllesforetagendernes arbejdsprogrammer, men er omfattet af fžllesforetagendernes ml. 
In the case of four JUs (CS, FCH, BBI and S2R), the private members also have to provide a minimum amount of in-kind contributions to Ôadditional activitiesŐ which are activities outside the JUsŐ work programmes but fall within the scope of the JUsŐ objectives.
Revisionsretten har ikke befżjelser til at revidere disse bidrag. 
ECA has no right to audit these contributions.
Vi kan derfor hverken afgive en erklžring om deres art, kvalitet og eksistens eller vurdere, om industripartnerne ville have udfżrt dem under alle omstžndigheder. 
Therefore, we can neither provide an opinion on their nature, quality and reality nor assess whether the industry members would have engaged in them anyway.
Fžllesforetagendernes budget 6. 
Joint UndertakingsŐ budget 6.
Det samlede budget (betalingsbevillinger) for fžllesforetagenderne i 2017 var p 2,1 milliard euro (2016: 1,8 milliarder euro). 
The total budget (payment appropriations) of the Joint Undertakings in 2017 was 2,1 billion euro (2016: 1,8 billion euro).
Industri-og forskningspartnerne forventedes at have bidraget med et tilsvarende belżb i naturalier og kontantbidrag ved afslutningen af programperioden. 
The total in-kind and cash contributions from industry and research partners were expected to be of a similar amount at the end of the programme period.
Fžllesforetagenderne havde 671 ansatte ved udgangen af 2017 (2016: 633). 
The Joint Undertakings employed 671 staff at the end of 2017 (2016: 633).
Oplysninger om fžllesforetagendernes aktivitetsomrde, budget og antal ansatte vises i bilag I. Revisionsmetoden 8. 
Information on the Joint UndertakingsŐ area of activity, budget and staff numbers is shown in Annex I. Audit approach 8.
4, og artikel 209, stk. 2, i EU's finansforordning er revisionen af regnskabernes rigtighed i forbindelse med samtlige fžllesforetagender blevet outsourcet til uafhžngige eksterne revisionsfirmaer. 
In line with Articles 208 (4) and 209 (2) of the EU financial regulation, for all JUs the audit of the reliability of the accounts is outsourced to independent external audit firms.
I overensstemmelse med internationale revisionsstandarder gennemgik vi kvaliteten af de eksterne revisionsfirmaernes arbejde og opnede tilstržkkelig sikkerhed for, at vi kunne bruge deres 4 CH4105458DA02-18PP-CH294-18FIN-RAS-Summary_report_JUs_2017-TR.docx 2.10.2018 
In accordance with international auditing standards, we reviewed the quality of the work done by the external audit firms and obtained sufficient assurance that we could rely on their work in formulating our audit opinions on the reliability of the JUsŐ 2017 annual accounts.
Med hensyn til de underliggende transaktioners lovlighed og formelle rigtighed omfattede vores revision af hvert fžllesforetagende substanstest af repržsentative stikprżver af betalings-og indtžgtstransaktioner, en analytisk gennemgang af de vigtigste administrative og operationelle procedurer (tilskud, indkżb og ansžttelse) og en vurdering af systemerne for overvgning og intern kontrol. 
Regarding the legality and regularity of underlying transactions, for each JU our audit comprised a substantive testing of representative samples of payment and revenue transactions, an analytical review of the main administrative and operational procedures 4 (grant, procurement and recruitment), as well as an assessment the JUsŐ supervisory and internal control systems.
Vi gennemgik ogs en stikprżve af de efterfżlgende revisioner, de uafhžngige revisionsfirmaer havde gennemfżrt hos modtagerne af RP7-tilskud, og analyserede systemet for central efterfżlgende revision af Horisont 2020-betalinger bde i fžllesforetagenderne og i GD RTD's fžlles revisionstjeneste. 
In addition, we reviewed a sample of ex-post audits finalised by independent external audit firms at the beneficiaries of FP7 grants and analysed the centralised ex-post audit system for Horizon 2020 payments at both the JUs and the DG RTDŐs Common Audit Service (CAS).
Endelig kontrollerede vi fuldstžndigheden af fžllesforetagendernes inddrivelsesproces vedrżrende de opdagede fejl og rigtigheden af de beregnede feljforekomster. 
Finally, we checked the completeness of JUŐs recovery process for the errors detected and the correctness of the error rate calculations.
For de syv fžllesforetagender, der gennemfżrer syvende rammeprogram og Horisont 2020-programmet (SESAR, CS, BCB, IMI, ECSEL, S2R og BBI), fžrdiggjorde Kommissionen i juni 2017 evalueringsrapporter, der omhandler deres resultater og mervžrdi for syvende rammeprogram og Horisont 2020-programmet. 
For the seven Joint Undertakings implementing the Seventh Framework programme and the Horizon 2020 programme (SESAR, CS, FCH, IMI, ECSEL, S2R and BBI), the Commission completed in June 2017 evaluation reports on the Joint UndertakingsŐ performance and added value for the Seventh Framework programme (FP7) and the Horizon 2020 programme.
Vi analyserede de mellemliggende og endelige evalueringsresultater samt fžllesforetagendernes relevante handlingsplaner. 
We analysed the interim and final evaluation results and the related action plan of the JUs.
RESULTATERNE AF REVISIONEN "Blank" erklžring om regnskabernes rigtighed for samtlige fžllesforetagender 11. 
AUDIT RESULTS ŇCleanÓ opinions on the reliability of the accounts for all JUs 11.
Samtlige fžllesforetagenders endelige regnskaber giver i alt vžsentligt et retvisende billede af deres finansielle stilling pr. 31. december 2017 samt af resultaterne af deres transaktioner og pengestrżmme i det afsluttede regnskabsr, i overensstemmelse med de gžldende finansielle bestemmelser og de regnskabsregler, Kommissionens regnskabsfżrer har fastlagt. 
The final accounts of all JUs presented fairly, in all material respects, their financial position as at 31 December 2017 and the results of their operations and their cash flows for the year then ended, in accordance with the provisions of the applicable Financial Regulations and the accounting rules adopted by the CommissionŐs Accounting Officer.
"Blank" erklžring om lovligheden og den formelle rigtighed af de underliggende transaktioner for syv af de otte fžllesforetagender 12. 
ŇCleanÓ opinions on the legality and regularity of the underlying transactions for seven out of eight JUs 12.
For syv fžllesforetagender (F4E, BBI, CS, IMI, BCB, SESAR og S2R) var de transaktioner, der l til grund for rsregnskaberne for det regnskabsr, der afsluttedes den 31. december 2017, i alt vžsentligt lovlige og formelt rigtige. 
The transactions underlying the annual accounts for the year ended 31 December 2017 were legal and regular in all material respects for seven JUs (F4E, BBI, CS, IMI, FCH, SESAR and S2R).
Ligesom i de foregende r afgiver vi en erklžring med forbehold om lovligheden og den formelle rigtighed af de transaktioner, der l til grund for fžllesforetagendet ECSEL's regnskab. 
As in the previous years, we issued a qualified opinion on the legality and regularity of the transactions underlying the accounts of the ECSEL Joint Undertaking.
Der er vžsentlige forskelle mellem de metoder og procedurer, som de nationale finansieringsmyndigheder anvender, og det er derfor ikke muligt for fžllesforetagendet ECSEL at beregne n plidelig vžgtet fejlforekomst eller den resterende fejlforekomst. 
The significant variations in the methodologies and procedures used by the national funding authorities (NFAs) do not allow ECSEL to calculate a single reliable weighted error rate or a residual error rate.
Vi kunne derfor ikke konkludere, om de efterfżlgende revisioner giver tilstržkkelig sikkerhed for, at de mellemliggende og endelige betalinger i forbindelse med de RP7-projekter, som fžllesforetagendet forvalter, er lovlige og formelt rigtige. 
Therefore, we were not in a position to conclude whether the ex-post audits 5 provide sufficient assurance as to the legality and regularity of the underlying interim and final payments for FP7 projects managed by the JU.
Dette forhold er ikke relevant for gennemfżrelsen af Horisont 2020-projekter, da Kommissionens fžlles revisionstjeneste er ansvarlig for den efterfżlgende revision. 
This issue is not relevant for the implementation of Horizon 2020 projects, as the CommissionŐs Common Audit Service (CAS) is responsible for the ex-post audits.
Supplerende oplysninger om EU's bidrag til ITER-projektets omkostninger 14. 
Emphasis of matter related to the EU contribution to the ITER project costs 14.
Ligesom i 2016 indeholder vores revisionserklžring om rsregnskabet for fžllesforetagendet F4E supplerende oplysninger1 om EU's bidrag til ITER-projektets omkostninger. 
As in 2016, our audit opinion on the annual accounts of the F4E Joint Undertaking was accompanied by an emphasis of matter1 related to the EU contribution to the ITER project costs.