natgillin/translations-raw huggingface dataset:
Bilag Bilag I - UF'er vedrżrende de vigtigste programmer - 2014-2017 (millioner euro) Bilag II - Kumulerede betalingssatser og UF'er pr. medlemsstat ved udgangen af 2017 vedrżrende FFR for 2014-2020 Holdet bag 3 
Annexes Annex I я RAL by main programmes - 2014 to 2017 (in million euros) Annex II я Cumulative payment rates and RAL by Member State at the end of 2017 for the 2014-2020 MFF ECA team 3
Resum I EU-budgettets uindfriede forpligtelser, dvs. forpligtelser der ikke har fżrt til betalinger, har jžvnlig vžret genstand for drżftelse blandt mange interessenter. 
Executive summary I Outstanding commitments, i.e. amounts committed but not paid, have regularly focused the attention of numerous stakeholders in the EU budget.
Det skyldes det kumulerede omfang af disse forpligtelser og deres konstante stigning. 
This is due to the cumulative size of these commitments and their constant rise in value.
II Revisionsretten fżlger udviklingen i de uindfriede forpligtelser som led i sin rlige revision af EU-regnskaberne. 
II The ECA follows the evolution of outstanding commitments as part of its annual audit of the EU accounts.
Denne gennemgang fokuserer p niveauet af uindfriede forpligtelser ved udgangen af 2017, som er det seneste r, vi har fuldfżrt vores rlige revision for. 
This review focuses on the level of outstanding commitments at the end of 2017, the most recent year for which we have completed our annual audit.
Formlet er ikke at afgive en revisionserklžring om dette belżb, men at analysere de vigtigste faktorer, som har pvirket det. 
Its purpose is not to provide assurance on this amount, but to analyse the main factors that influenced it.
Dette dokument er baseret p gennemgang af relevante dokumenter, analyse af de tilgžngelige data i Kommissionens systemer og diverse rapporter, drżftelser med ansatte i Kommissionen og en undersżgelse af et begržnset antal uindfriede forpligtelser. 
We base our report on a review of relevant documents, analysis of the data available in the Commissionуs systems and other reports, discussions with Commission staff and an examination of a limited number of outstanding commitments.
III Efter at vžre steget nžsten uafbrudt i flere r nede de uindfriede forpligtelser op p 267 milliarder euro ved udgangen af 2017. 
III After years of almost uninterrupted increase, the value of outstanding commitments had reached ш267 billion by the end of 2017.
Det skyldes i hżj grad forskellen mellem forpligtelsesbevillingerne og betalingsbevillingerne kombineret med overlapningen mellem de flerrige finansielle rammer og den langsomme gennemfżrelse af EU-finansierede programmer. 
It is largely influenced by the gap between commitment appropriations and payment appropriations combined with the overlapping of multi-annual financial frameworks and the slow implementation of programmes financed by the EU.
En del af stigningen kan ogs tilskrives EU-budgettets vžkst, herunder behovet for tilpasning i forbindelse med nye medlemsstaters tiltrždelse. 
A part of the increase can also be attributed to the growth of the EU budget, including the need to adapt to the accession of new Member States.
IV Udgiftsreglerne p de forskellige budgetomrder har haft stor betydning for stigningen i de uindfriede forpligtelser. 
IV The rules governing spending in various areas of the budget have had a significant impact on the increase in outstanding commitments.
De europžiske struktur-og investeringsfonde (ESI-fondene) tegner sig for den stżrste del, 189,9 milliarder euro ved udgangen af 2017, hvilket hovedsagelig skyldes: o overlapningen mellem de perioder, hvor ESI-fondenes programmer kan gennemfżres o den sene vedtagelse af den lovgivningsmžssige ramme for ESI-fondenes programmer o forlžngelsen af den periode, der fżrer til automatisk frigżrelse, fra to til tre r o de forsinkelser, der opstod p grund af de nye procedurer og krav vedrżrende ESI-fondenes udgifter i perioden 2014-2020. 
The European Structural and Investment (ESI) funds contributed the largest share, ш189.9 billion at the end of 2017, owing mainly to: o The overlap between the periods when ESI programmes can be implemented; o Late adoption of the legislative framework for ESI programmes; o Extension of the automatic decommitment period from two to three years; o Delays created by new procedures and requirements for ESI spending for the 2014-2020 period.
V Vi fremhžver de betydelige risici, som et hżjt niveau af uindfriede forpligtelser kan skabe for EU-budgettet. 
V We highlight the significant risks that a high level of outstanding commitments can create for the EU budget.
Det kan gżre det umuligt at imżdekomme betalingsanmodninger rettidigt, fordi der ikke er tilstržkkelige midler i de rlige budgetter, og żger EU-budgettets finansielle eksponering. 
It may lead to the impossibility to settle payment requests on time due to insufficient amounts in the annual budgets and increases the financial exposure of the EU budget. 4
VI De uindfriede forpligtelser kan reduceres: o ved at žndre niveauerne af de budgetmžssige komponenter - forpligtelser, betalinger og frigżrelser o ved at adressere faktorerne bag stigningen o ved at sikre finansiel disciplin og indfżre enklere regler for anvendelsen af budgettet. 
VI The level of outstanding commitments can be decreased by: o changing the levels of its budgetary components: commitments, payments and decommitments ; o addressing the factors for its increase; and o ensuring financial discipline and simpler rules for spending the budget.
VII Vi fremhžver de mulige lżsninger, som vi har behandlet i vores tidligere arbejde: F.eks.: o rettidig vedtagelse af FFR for 2021-2027 og de tilhżrende flerrige programmer o forenkling af reglerne for anvendelsen af budgettet o solide prognoser vedrżrende betalingsbehov o sikring af en passende balance mellem bevillinger til forpligtelser og betalinger. 
VII We highlight possible solutions that we have considered in our previous work. For example: o the timely adoption of the 2021-2027 MFF and its associated multiannual prog ra mme s ; o simplification of the rules for spending the budget; o sound forecasting of payment needs; and o ensuring an appropriate balance between appropriations for commitments and payments .
5 Indledning 01 Den kumulerede vžrdi af EU-budgettets uindfriede forpligtelser - ogs kendt som "UF'er" eller "RAL"1 - har vžret genstand for drżftelse blandt mange interessenter. 
5 Introduction 01 The cumulative value of outstanding commitments п also known as the рRALс1 - has been the subject of debate by numerous stakeholders in the EU budget.
I mange r har vi i vores rsberetninger givet udtryk for bekymring over UF'ernes stigning2 og anbefalet Kommissionen at bestržbe sig p at reducere dem. 
For many years we have used our annual reports to voice concern about its increasing trend2 recommending the Commission act to reduce its level.
Formlet med denne gennemgang er at give indblik i, hvordan de uindfriede forpligtelser har udviklet sig frem til udgangen af 2017, og beskrive de vigtigste faktorer bag udviklingen. 
With this review, we aim to provide insight into how the amount of outstanding commitments has evolved until end of 2017 and the main factors behind this trend.
Vi fremhžver de stżrste risici, der er forbundet med et hżjt niveau af UF'er, og afslutter med at inddrage nogle af vores tidligere anbefalinger. 
We highlight the main risks associated with a high RAL and conclude by taking into account some of our previous recommendations .
02 Dette er ikke en revisionsberetning. 
02 This is not an audit report.
Det er en analyse hovedsagelig baseret p offentligt tilgžngelige oplysninger. 
It is a review mainly based on publicly available information.
Vi har udarbejdet den p baggrund af spżrgsml, som blev stillet, da vi den 4. oktober 2018 pržsenterede vores rsberetning for regnskabsret 2017 i Europa-Parlamentets Budgetkontroludvalg. 
We prepared it following questions received during the presentation of our annual report for the financial year 2017, on 4 October 2018 in the budgetary control committee of the European Parliament.
Analysen inddrager arbejde udfżrt med henblik p vores rsberetninger og en ržkke sžrberetninger. 
The review uses work done for our annual reports and a number of special reports.
Vi har ogs undersżgt relevante dokumenter udarbejdet af Kommissionen og andre organer og afholdt mżder med de tjenestegrene i Kommissionen, som er ansvarlige for de udgiftsomrder, der bidrager mest til UF'erne3. 
We have also examined relevant documents produced by the Commission and other bodies and held meetings with Commission departments representing key spending areas that contribute to the RAL3.
03 Med henblik p vores rsberetninger tester vi en stikprżve af forpligtelser, som omfatter bde forpligtelser indget i lżbet af det reviderede regnskabsr og uindfriede forpligtelser fra tidligere r. 
03 For our annual reports we test a sample of commitments, composed of commitments made during the audited financial year and of outstanding commitments from past years.
Vi har trukket p resultaterne af vores test af forpligtelser i forbindelse med rsberetningen for 2017 og suppleret med en yderligere stikprżve p 30 uindfriede forpligtelser for at f en forstelse af, hvorfor de forbliver uindfriede. 
We have drawn on the results of our testing of commitments in the context of our annual report 2017, supplementing this with an additional sample of 30 outstanding commitments with the purpose of understanding why they remain open.
Jf. f.eks. punkt 2.48 i vores rsberetning for 2017, punkt 2.14 i vores rsberetning for 2016, punkt 2.40 i vores rsberetning for 2015, punkt 1.37 og 1.38 i vores rsberetning for 2011, punkt 3.8-3.11 i vores rsberetning for 2007 og punkt 2.16-2.20 i vores rsberetning for 2003. 
From the French рreste ┬ liquiderс. For example, see paragraph 2.48 of the 2017 report; paragraph 2.14 of the 2016 report; paragraph 2.40 of the 2015 report; paragraphs 1.37 and 1.38 of the 2011 annual report; paragraphs 3.8 to 3.11 of the 2007 annual report; paragraphs 2.16 to 2.20 of the 2003 annual report.
Vi besżgte de generaldirektorater, der har ansvar for forvaltning af EU-budgettet (GD BUDG), regional og bymžssig samhżrighedspolitik (GD REGIO), udvikling af landdistrikter (GD AGRI), naboskabspolitik og udvidelsesforhandlinger (GD NEAR) samt forskning og innovation (GD RTD). 
We visited the Directorate-Generals responsible for managing the EU budget (DG BUDG), regional and urban cohesion policy (DG REGIO), rural development (DG AGRI), neighbourhood and enlargement negotiations (DG NEAR) and research and innovation (DG RTD).
Hvad er UF'er? 04 For at kunne indg retlige forpligtelser til at yde finansiering skal Kommissionen have et rligt budget, som er godkendt af Europa-Parlamentet og Rdet. 
What is the RAL? 04 To be able to enter into legal obligations to provide financing (рlegal commitmentsс) the Commission must have an annual budget approved by the European Parliament and the Council.
Det rlige budget omfatter forpligtelsesbevillinger - belżb, som der i lżbet af ret kan indgs forpligtelser for, men som ikke nżdvendigvis betales i det pgžldende r - og betalingsbevillinger - belżb, som der kan afholdes faktiske betalinger for i det pgžldende r. 
The annual budget includes commitment appropriations, amounts available to be committed in the year, but which will not necessarily be paid out in the same year, and payment appropriations, actual amounts available for payment in the year.
05 UF'erne er alle de forpligtelser, som er indget i indevžrende og tidligere r, og som endnu ikke er blevet betalt eller annulleret ("frigjort"). 
05 The RAL comprises all commitments made in the current and previous years that have not yet been paid or cancelled (рdecommittedс).
De fleste af dem udgżr en fremtidig finansiel forpligtelse for EU-budgettet. 
Most of them represent a future financial obligation of the EU budget.
06 Det ligger i sagens natur, at der ligger et tidsinterval mellem begyndelsen af et program4, hvor midlerne forpligtes i form af fulde belżb eller rlige rater, og den dato, hvor betalingerne foretages. 
06 There is normally an inherent time lag between the start of a programme4, when funds are usually committed in full or in annual instalments, and the date on which payments are made.
Fżr arbejdet kan begynde, kan det afhžngigt af projekttypen vžre nżdvendigt at gennemfżre en indkaldelse af interessetilkendegivelser, at vurdere ansżgninger om EU-midler, at tržffe afgżrelser om tildeling af EU-finansiering og at afholde udbud og tildele kontrakter. 
Depending on the type of project, before work can begin, the procedures may include a call for expressions of interest, the appraisal of applications for EU funding, decisions granting EU funding, as well as calls for tenders and the award of contracts.
Nr disse trin er afsluttet, og projektet gennemfżres, skal de afholdte udgifter anmeldes, kontrolleres og attesteres, fżr der sendes betalingsanmodninger til Kommissionen. 
Once these steps are completed and the project is being implemented, expenditure incurred needs to be declared, checked and certified before the Commission is sent a payment claim.
Varigheden af disse procedurer varierer fra projekt til projekt og kan lżbe over flere r i forbindelse med komplekse infrastrukturprojekter. 
The length of these procedures varies according to the project and can last over several years in case of complex infrastructure projects.
07 Eftersom der indgs forpligtelser hvert r, kan de forblive uindfriede i adskillige r, mens projekterne gennemfżres. 
07 Therefore, as commitments are made every year, they may remain outstanding for several years while the projects are being implemented.
I denne periode er de UF'er, som stiger, nr der indgs nye forpligtelser, og falder, nr der foretages betalinger eller frigżrelser. 
During this time they constitute the RAL, the value of which increases when new commitments are entered into and is reduced when payments or decommitments are made.
08 Ikke alle uindfriede forpligtelser fżrer i sidste ende til betaling. 
08 Not all outstanding commitments are finally paid.
Nogle annulleres (frigżres) af forskellige rsager, som er fastsat i forordningerne. 
Some are cancelled (decommitted) for a range of reasons defined in the regulations.
F.eks. frigżres forpligtelser fra EU-budgettet, hvis fristen for at afholde betalinger udlżber, og overskydende belżb frigżres, hvis de samlede betalinger er lavere end det belżb, der blev indget kontrakt om. 
These decommitments reduce the RAL. Examples include amounts committed from the EU budget that exceed the time limits by when payments can be made or the surplus if total payments are less than what was contracted.
P FFR-udgiftsomrde 1b er de operationelle programmer detaljerede planer, hvor medlemsstaterne angiver, hvordan midlerne fra EU-budgettet vil blive brugt. 
The value of decommitments is In the case of heading 1b of the MFF, operational programmes are detailed plans in which the Member States set out how money from the EU budget will be spent.
Programmerne gennemfżres via projekter, der udvžlges og overvges af medlemsstaterne. 
The programmes are implemented through projects which are selected and monitored by the Member States.
7 4 
7 4
Forpligtelsesgrundlag 09 Det er forskelligt fra budgetomrde til budgetomrde, hvad det typiske grundlag for forpligtelser er. 
Basis for commitments 09 The typical basis for commitments varies from one budget area to another.
Tabel 1 viser eksempler p forpligtelsesgrundlag under de enkelte udgiftsomrder i EU's flerrige finansielle ramme (FFR). 
Table 1 shows examples of the basis for commitments under each heading of the EUуs multiannual financial framework (MFF).
8 FFR-udgiftsomrde Forpligtelsesgrundlag Udgiftsomrde 1a Konkurrenceevne for vžkst og beskžftigelse Kontrakter med forskere og forskningsorganisationer, finansieringsaftaler vedrżrende infrastrukturprojekter, organisationer med ansvar for rumprogrammer, nationale agenturer med ansvar for Erasmusprogrammer. 
Table 1 п Basis for commitments 8 MFF heading Basis for commitments Heading 1a Competitiveness for growth and jobs Contracts with researchers and research organisations, financing agreements for infrastructure projects, organisations handling space programmes, national agencies handling ERASMUS prog ra mme s .
Udgiftsomrde 1b Żkonomisk, social og territorial samhżrighed rlige trancher fastsat i finansieringsplaner for operationelle programmer vedrżrende planlagte samhżrighedsudgifter. 
Heading 1b Economic, social and territorial cohesion Annual instalments set in the financing plan of operational programmes for planned Cohesion s pe ndi ng .
Udgiftsomrde 2 Bžredygtig vžkst: Naturressourcer rlige trancher fastsat i finansieringsplaner for operationelle programmer vedrżrende planlagte udgifter til landdistriktsudvikling. 
Heading 2 Sustainable growth: Natural res ources Annual instalments set in the financing plan of operational programmes for planned rural development spending.
Protokolbaserede fiskeriaftaler indget mellem Rdet og tredjelande om sikring af fiskerirettigheder. 
Fisheries agreements based on Protocols signed between the Council and third countries to secure fishing rights.
Udgiftsomrde 3 Sikkerhed og medborgerskab Kontrakter og aftaler indget med medlemsstater eller andre parter til fremme af sundhed, kultur, asylpolitik, ligestilling og retfžrdighed. 
Heading 3 Security and citizenship Contracts and agreements with Member States or other third parties to promote health, culture, asylum, equality and justice.
Udgiftsomrde 4 Et globalt Europa Finansieringsaftaler indget med udviklingspartnere for en bestemt periode. 
Heading 4 Global Europe Financing agreements signed with development partners for a specific period.
Udgiftsomrde 5 Administration Kontrakter om indkżb af varer og tjenesteydelser. 5 
Heading 5 Admi ni s tra ti on Procurement contracts for supplies and services.
9 forpligtelserne og projekterne under de enkelte udgiftsomrder har forskellig karakter (tabel 2). 
9 year5. This varied between MFF headings because of the different nature of the commitments and projects under each heading (Table 2).
Tabel 2 - UF'er som antal rs forpligtelser med en varighed p mere end et r FFR-udgiftsomrde UF'er som antal rs forpligtelser 1 - Intelligent og inklusiv vžkst 1a - Konkurrenceevne for vžkst og beskžftigelse 1,7 r 1b - Żkonomisk, social og territorial samhżrighed 3,0 r 2 - Bžredygtig vžkst: Naturressourcer 2,3 r 3 - Sikkerhed og medborgerskab 1,2 r 4 - Et globalt Europa 2,7 r 5 - Administration ikke relevant Alle FFR-udgiftsomrder 2,7 r Kilde: Kommissionens beretning om den budgetmžssige og żkonomiske forvaltning i regnskabsret 2017. 
Table 2 п RAL in years of commitments lasting more than one year MFF heading RAL in years of commitments 1 Smart and inclusive growth 1a Competitiveness for growth and jobs 1.7 years 1b Economic, social and territorial cohesion 3.0 years 2 Sustainable growth: natural resources 2.3 years 3 Security and citizenship 1.2 years 4 Global Europe 2.7 years 5 Administration not applicable All MFF Headings 2.7 years Source: Commission report on budgetary and financial management for 2017.
11 P de fleste udgiftsomrder er der bde forpligtelser, der indgs og betales samme r, og forpligtelser, der fremfżres til senere r. 
11 Most of the headings combine commitments made and paid in the same year with commitments carried forward to future years.
Under Den Europžiske Garantifond for Landbruget (EGFL) p udgiftsomrde 2 og p udgiftsomrde 5, Administration, er der nžsten kun forpligtelser, der betales samme r og derfor ikke indvirker p UF'erne. 
The European Agricultural Guarantee Fund (EAGF), under heading 2, and heading 5 рAdministrationс consists almost entirely of commitments paid in the same year and therefore, have no influence on the RAL.
Bilag I indeholder flere oplysninger om de vigtigste programmer. 
Annex I provides more information for the main programmes.
Bogfżring af UF'erne 12 UF'erne oplyses i EU's konsoliderede rsregnskab, bde i beretningerne om budgetgennemfżrelsen og i regnskabet. 
Accounting for the RAL 12 The RAL is disclosed in the рConsolidated annual accounts of the EUс, both in the budgetary implementation reports and in the financial statements.
Beretningerne om budgetgennemfżrelsen viser det samlede UF-belżb p 267,3 milliarder euro, mens dette belżb i det konsoliderede rsregnskab for 20176 er fordelt p passiver (45,9 milliarder euro) og poster uden for balancen (221,4 milliarder euro). 
The budgetary implementation reports show the total amount of RAL, while in the consolidated annual accounts as of end of 20176, the total value of the RAL of ш267.3 billion is split between liabilities (ш45.9 billion) and off-balance sheet items (ш221.4 billion).
6 COM(2018) 521 - Den Europžiske Unions konsoliderede rsregnskab for 2017. 
5 6 COM(2018)521 п Consolidated annual accounts of the European Union 2017.
13 Den del af UF'erne, der er opfżrt p balancen som et passiv, er det belżb, som er inkluderet i udgifterne og vises: o o 14 15 Ifżlge udkastet til aftale om Det Forenede Kongeriges udtržden af EU hžfter Det Forenede Kongerige over for Unionen for sin andel af de budgetforpligtelser i EU's budget8, som pr. 
13 The part of the RAL recognised on the balance sheet as a liability represents the amount which has been included in the expenses and is shown: o o 15 The draft Agreement on the withdrawal of the United Kingdom from the EU stipulates that the United Kingdom shall be liable to the Union for the United Kingdom's share of the EU budgetary commitments 8 outstanding on 31 December 20209.
Dette forhżjer imidlertid ikke Det Forenede Kongeriges samlede udgifter, da stigende UF'er ogs betyder, at bidragene falder tilsvarende i perioden fżr 31. december 2020. 
However, this does not increase the overall UK contribution as an increasing RAL also means that there are lower contributions for the same amount in the period before 31 December 2020.
UF'ernes udvikling 16 UF'erne er steget gradvis som vist i figur 1, med en markant acceleration i de seneste r. 
Development of the RAL 16 The RAL has gradually increased as shown in Figure 1, with a marked acceleration in recent years.
De steg fra 138,7 milliarder euro ved udgangen af 2007 til 267,3 milliarder euro ved udgangen af 2017, en stigning p 93 %. 
It grew from ш138.7 billion at the end of 2007 to ш267.3 billion at the end of 2017, a 93 % increase.
Stigningen forventes at fortsžtte fremover (punkt 91). enten som en betalingsforpligtelse vedrżrende betalingsanmodninger eller fakturaer, der er modtaget, men endnu ikke betalt eller som en periodeafgržnsningspost svarende til belżb, som der ikke er modtaget betalingsanmodninger for, men som kan knyttes til fremskridt i et program eller projekt. 
The increase is expected to continue in the future (paragraph 91). either as an amount payable, for cost claims or invoices received but not yet paid; or as an accrued charge, corresponding to amounts for which no claims have yet been received, but which can be tied to the progress of a programme or project.
Den del af UF'erne, der er oplyst som en post uden for balancen7, er de forpligtelser, der (endnu) ikke kan knyttes til en udgift. 
The part of the RAL disclosed as an off-balance sheet item7 represents commitments which cannot (yet) be tied to an amount of expenditure.
De er eventualforpligtelser, som enten vil blive betalt eller frigjort i senere r. 
They are contingent obligations which will be either paid or decommitted in future years.
10 7 8 9 I bemžrkning 5.1 "Uindfriede budgetforpligtelser, som endnu ikke er udgiftsfżrt" i EU's konsoliderede rsregnskab for 2017. 
14 10 7 8 9 Under note 5.1 рOutstanding budgetary commitments not yet expensedс for the consolidated annual accounts of the EU 2017.
Og Unionens decentrale agenturers budgetter. 
And the budgets of the Union decentralised agencies.
Og for Det Forenede Kongeriges andel af de forpligtelser, der indgs i 2021 vedrżrende fremfżrsel af forpligtelsesbevillinger fra budgettet for 2020. 
And for the United Kingdom's share of the commitments made in 2021 on the carryover of commitment appropriations from the budget for 2020.