natgillin/translations-raw huggingface dataset:
Ifżlge artikel 310-325 i TEUF og fžllesforetagendets finansforordning er den daglige ledelse ansvarlig for at udarbejde og aflžgge regnskaberne p grundlag af de internationalt anerkendte regnskabsstandarder, der anvendes i den offentlige sektor, samt for lovligheden og den formelle rigtighed af de transaktioner, der ligger til grund for regnskaberne. 
In accordance with Articles 310 to 325 of the TFEU and the Joint UndertakingŐs Financial Regulation, management is responsible for the preparation and presentation of the accounts on the basis of internationally-accepted accounting standards for the public sector and for the legality and regularity of the transactions underlying them.
Dette ansvar omfatter udformning, gennemfżrelse og opretholdelse af intern kontrol, som sikrer, at der udarbejdes og aflžgges et rsregnskab uden vžsentlig fejlinformation, uanset om denne skyldes besvigelser eller fejl. 
This responsibility includes the design, implementation and maintenance of internal control relevant to the preparation and presentation of financial statements that are free from material misstatement, whether due to fraud or error.
Den daglige ledelse er ogs ansvarlig for at sikre, at de aktiviteter, finansielle transaktioner og oplysninger, der fremgr af rsregnskabet, er i overensstemmelse med de myndighedsregler, der gžlder for dem. 
Management is also responsible for ensuring that the activities, financial transactions and information reflected in the financial statements are in compliance with the authorities which govern them.
Fžllesforetagendets daglige ledelse bžrer det endelige ansvar for lovligheden og den formelle rigtighed af de transaktioner, der ligger til grund for regnskaberne. 
The Joint UndertakingŐs management bears the ultimate responsibility for the legality and regularity of the transactions underlying the accounts.
Ved udarbejdelsen af regnskaberne er den daglige ledelse ansvarlig for at vurdere fžllesforetagendets evne til at fortsžtte driften, idet den i relevante tilfžlde oplyser om forhold med relation til fortsat drift og anvender regnskabsprincippet om fortsat drift. 
In preparing the accounts, management is responsible for assessing the Joint UndertakingŐs ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting.
Den żverste ledelse er ansvarlig for at overvge enhedens regnskabsaflžggelse. 
Those charged with governance are responsible for overseeing the entityŐs financial reporting process.
(6) Nžrmere oplysninger om fžllesforetagendet BBI og dets aktiviteter findes p dets websted: https://www.bbi-europe.eu. 
(6) Further information about the BBI Joint Undertaking and its activities are available on its website: https://www.bbi-europe.eu (7) The financial statements comprise the balance sheet, the statement of financial performance, the cash flow statement, the statement of changes in net assets and a summary of significant accounting policies and other explanatory notes.
(8) Beretningerne om budgetgennemfżrelsen omfatter de beretninger, der sammenfatter alle budgettransaktionerne, og de forklarende noter. 
(8) The reports on the implementation of the budget comprise the reports which aggregate all budgetary operations and the explanatory notes.
DA 
EN 12.12.2017 Official Journal of the European Union C 426/11 AuditorŐs responsibilities for the audit of the accounts and underlying transactions 17.
Vores ml er at opn hżj grad af sikkerhed for, om fžllesforetagendets regnskaber er uden vžsentlig fejlinformation, og om de transaktioner, der ligger til grund for dem, er lovlige og formelt rigtige, samt p grundlag af vores revision at afgive en erklžring til Europa-Parlamentet og Rdet eller andre dechargemyndigheder om regnskabernes rigtighed og de underliggende transaktioners lovlighed og formelle rigtighed. 
Our objectives are to obtain reasonable assurance about whether the accounts of the Joint Undertaking are free from material misstatement and the transactions underlying them are legal and regular and, on the basis of our audit, to provide the European Parliament and the Council or other respective discharge authorities with a statement of assurance as to the reliability of the accounts and the legality and regularity of the transactions underlying them.
Hżj grad af sikkerhed er imidlertid ikke en garanti for, at en revision altid vil fżre til opdagelse af vžsentlige fejlinformationer og tilfžlde af manglende regeloverholdelse. 
Reasonable assurance is a high level of assurance, but is not a guarantee that an audit will always detect a material misstatement or non-compliance when it exists.
Fejlinformationer og tilfžlde af manglende regeloverholdelse kan skyldes besvigelser eller fejl og betragtes som vžsentlige, hvis det med rimelighed kan forventes, at de enkeltvis eller sammenlagt pvirker brugeres żkonomiske beslutninger, der tržffes p grundlag af regnskaberne. 
These can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these accounts.
En revision omfatter udfżrelse af handlinger for at opn revisionsbevis vedrżrende belżbene og oplysningerne i regnskaberne og de underliggende transaktioners lovlighed og formelle rigtighed. 
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the accounts and the legality and the regularity of the transactions underlying them.
De valgte handlinger afhžnger af revisors vurdering, herunder vurderingen af risiciene for, at der er vžsentlig fejlinformation i regnskaberne, og for, at de underliggende transaktioner i vžsentligt omfang ikke opfylder kravene i Den Europžiske Unions retlige ramme, uanset om dette skyldes besvigelser eller fejl. 
The procedures selected depend on the auditorŐs judgment, including an assessment of the risks of material misstatement of the accounts and of material non-compliance of the underlying transactions with the requirements of the legal framework of the European Union, whether due to fraud or error.
Ved disse risikovurderinger overvejer revisor intern kontrol, der er relevant for enhedens udarbejdelse og aflžggelse af regnskaber, der giver et retvisende billede, med henblik p at udforme revisionshandlinger, der er passende efter omstžndighederne, men ikke med det forml at afgive en erklžring om effektiviteten af intern kontrol. 
In making those risk assessments, internal control relevant to the preparation and fair presentation of the accounts and legality and regularity of underlying transactions is considered in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of internal control.
En revision omfatter endvidere vurdering af, om den anvendte regnskabspraksis er passende, og om de regnskabsmžssige skżn, som den daglige ledelse har foretaget, er rimelige, samt en vurdering af den samlede pržsentation af regnskaberne. 
An audit also includes evaluating the appropriateness of accounting policies used, the reasonableness of accounting estimates made by the management and the overall presentation of the accounts.
Med hensyn til indtžgterne kontrollerer vi tilskuddet fra Kommissionen og undersżger fžllesforetagendets procedurer for opkržvning af gebyrer og andre indtžgter. 
For revenue, we verify the subsidy received from the Commission and assess the Joint UndertakingŐs procedures for collecting fees and other income.
Med hensyn til udgifterne undersżger vi betalingstransaktionerne, nr udgifterne er afholdt, registreret og godkendt. 
For expenditure, we examine payment transactions when expenditure has been incurred, recorded and accepted.
Denne undersżgelse omfatter alle kategorier af betalinger (inklusive betalinger vedrżrende kżb af aktiver) i det r, hvor de foretages, undtagen forskud. 
This examination covers all categories of payments (including those made for the purchase of assets) other than advances at the point they are made.
Forskudsbetalinger undersżges, nr modtageren forelžgger dokumentation for, at midlerne er blevet anvendt korrekt, og fžllesforetagendet godkender denne dokumentation ved at afregne forskuddet enten samme r eller senere. 
Advance payments are examined when the recipient of funds provides justification for their proper use and the Joint Undertaking accepts the justification by clearing the advance payment, whether in the same year or later.
I forbindelse med udarbejdelsen af denne beretning og erklžring tog vi det revisionsarbejde, der er udfżrt af den uafhžngige eksterne revisor i relation til fžllesforetagendets regnskaber, med i betragtning som fastsat i artikel 208, stk. 4, i EU's finansforordning (9). 
In preparing this report and opinions, we considered the audit work of the independent external auditor performed on the Joint UndertakingŐs accounts as stipulated in Article 208(4) of the EU Financial Regulation (9).
DEN BUDGETMŽSSIGE OG ŻKONOMISKE FORVALTNING Gennemfżrelsen af 2016-budgettet 23. 
BUDGETARY AND FINANCIAL MANAGEMENT Implementation of the 2016 budget 23.
Under hensyntagen til uudnyttede betalingsbevillinger fra tidligere r (1,2 millioner euro) omfattede det endelige disponible budget for 2016 for gennemfżrelse af Horisont 2020-programmet forpligtelsesbevillinger p 194,3 millioner euro og betalingsbevillinger p 67,2 millioner euro. 
Taking into account unused payment appropriations from previous years (1,2 million euro), the final 2016 budget available for Horizon 2020 programme implementation included commitment appropriations of 194,3 million euro and payment appropriations of 67,2 million euro.
Udnyttelsen af forpligtelsesbevillingerne og betalingsbevillingerne var p henholdsvis 97,1 % og 95,8 %. 
The utilisation rates for commitment and payment appropriations were 97,1 % and 95,8 %, respectively.
Betalingsbevillingerne blev hovedsagelig anvendt til forfinansiering af tilskudsaftaler som fżlge af indkaldelserne af forslag i 2014 og 2015. 
The payment appropriations were mainly used for the pre-financing of grant agreements resulting from the 2014 and 2015 calls for proposals.
Gennemfżrelse af det flerrige budget under Horisont 2020 24. 
Multiannual budget implementation under Horizon 2020 24.
Af de 975 millioner euro i midler under Horisont 2020, som blev tildelt fžllesforetagendet BBI, havde fžllesforetagendet ved udgangen af 2016 indget forpligtelser for 414,3 millioner euro (42,5 %) og afholdt betalinger for 79,5 millioner euro (8 % af de tildelte midler) til gennemfżrelse af den fżrste bżlge af projekter. 
Out of the 975 million euro of Horizon 2020 funds allocated to the BBI Joint Undertaking, by the end of 2016 the Joint Undertaking had made commitments of 414,3 million euro (42,5 %) and payments of 79,5 million euro (8 % of the allocated funds) for the implementation of its first wave of projects.
(9) Europa-Parlamentets og Rdets forordning (EU, Euratom) nr. 966/2012 (EUT L 298 af 26.10.2012, s. 
(9) Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council (OJ L 298, 26.10.2012, p.
DA C 426/12 Den Europžiske Unions Tidende 12.12.2017 25. 
EN C 426/12 Official Journal of the European Union 12.12.2017 25.
Af de 975 millioner euro, som medlemmer fra industrien skal bidrage med til fžllesforetagendets operationelle aktiviteter og administrative omkostninger, havde industriens medlemmer ved udgangen af 2016 meldt om bidrag i naturalier p 15,4 millioner euro til operationelle aktiviteter, og bestyrelsen havde valideret kontantbidrag fra medlemmerne til fžllesforetagendets administrative omkostninger p 3 millioner euro. 
Out of the 975 million euro of contributions to be made by the industry members to the operational activities and administrative costs of the Joint Undertaking, by the end of 2016 industry members had reported in-kind contributions of 15,4 million euro for operational activities, and the Governing Board had validated cash contributions by the members to the Joint UndertakingŐs administrative costs of 3 million euro.
Det lave niveau for bidrag i naturalier afspejler det forhold, at de fleste BBI-projekter kun var i deres indledende fase i 2016. 
The low level of in-kind contributions reflects the fact that most BBI projects were only in their preliminary stages in 2016.
Af de 1 755 millioner euro, som medlemmer fra industrien skulle bidrage med til supplerende aktiviteter, var 294,8 millioner euro indberettet og godkendt (10) ved udgangen af 2016. 
Out of the 1 755 million euro of industry membersŐ contributions to be made to additional activities, 294,8 million euro had been reported and certified (10) by the end of 2016.
Derfor belżb de samlede bidrag fra medlemmer fra industrien sig til 313,2 millioner euro ved udgangen af 2016, i forhold til EU's kontanttilskud p 65 millioner euro. 
Consequently, by the end of 2016, the total contributions from the industry members amounted to 313,2 million euro, compared to the EUŐs cash contribution of 65 million euro.
Den betydelige forskel mellem bidrag fra EU og bidrag fra medlemmer fra industrien forklares ved, at industriens medlemmer allerede havde opgivet et betydeligt belżb i bidrag i naturalier til supplerende aktiviteter. 
The significant difference between the EUŐs and the industry membersŐ contributions is explained by the fact that the industry members had already declared a significant amount of in-kind contributions to additional activities.
INTERNE KONTROLLER Standard for intern kontrol 28. 
INTERNAL CONTROLS Internal control framework 28.
I 2016 var de fleste af fžllesforetagendet BBI's betalinger forfinansiering af projekter under Horisont 2020, som blev udbetalt ved undertegnelsen af de fżrste finansieringsaftaler. 
In 2016, most payments by the BBI Joint Undertaking were pre-financing payments for Horizon 2020 projects, paid upon signature of the first grant agreements.
Efterfżlgende revisioner af projekternes omkostningsanmeldelser foretaget af uafhžngige eksterne revisorer skal ivžrksžttes i 2017. 
Ex post audits of project cost claims by independent external auditors are to be launched in 2017.
P Revisionsrettens vegne Klaus-Heiner LEHNE Formand (10) Et anslet yderligere belżb p 523,8 million euro blev indberettet for 2016, men ikke godkendt. 
For the Court of Auditors Klaus-Heiner LEHNE President (10) A further estimated amount of 523,8 million euro were reported for 2016 but not certified.
12.12.2017 Den Europžiske Unions Tidende C 426/13 DA BILAG Opfżlgning p tidligere rs bemžrkninger Revisionsrettens bemžrkninger Interessekonf likter I juli 2015 udsendte Kommissionen retningslinjer til fžllesforetagenderne vedrżrende reglerne om interessekonflikter, herunder en fžlles model for erklžringen om fravžr af interessekonflikter, som fžllesforetagendet skal indarbejde i sine procedurer. r 2015 Korrigerende foranstaltning (Afsluttet/i gang/ikke igangsat/ikke relevant) Afsluttet 
12.12.2017 Official Journal of the European Union C 426/13 EN ANNEX Follow-up of previous yearsŐ comments ECAŐs comment Conflict of interest In July 2015, the Commission issued guidelines to the Joint Undertakings related to rules on conflicts of interest, including a common template for the declaration of absence of a conflict of interest, which should be incorporated by the Joint Undertaking into its procedures.
DA C 426/14 Den Europžiske Unions Tidende 12.12.2017 FŽLLESFORETAGENDETS SVAR Fžllesforetagendet har taget Rettens beretning til efterretning. 
EN C 426/14 Official Journal of the European Union 12.12.2017 THE JOINT UNDERTAKINGŐS REPLY The Joint Undertaking has taken note of the CourtŐs report.
Beretning om rsregnskabet for fžllesforetagendet for biobaserede industrier for regnskabsret 2017 med fžllesforetagendets svar 12, rue Alcide De Gasperi - L - 1615 Luxembourg T (+352) 4398 Đ 1 E eca-info@eca.europa.eu eca.europa.eu 
Report on the annual accounts of the Bio-based Industries Joint Undertaking for the financial year 2017 Together with the Joint Undertaking’s reply 12, rue Alcide De Gasperi - L - 1615 Luxembourg T (+352) 4398 – 1 E eca-info@eca.europa.eu eca.europa.eu
INDHOLD Punkt Indledning 1-10 Oprettelse af fžllesforetagendet for biobaserede industrier 1-2 Ledelse 3-5 Mlsžtninger 6 Ressourcer 7-9 Kommissionens evaluering 10 Erklžringer 11-23 Erklžring om regnskabernes rigtighed 12 Erklžring om lovligheden og den formelle rigtighed af de indtžgter, der ligger til grund for regnskaberne 13 Erklžring om lovligheden og den formelle rigtighed af de betalinger, der ligger til grund for regnskaberne 14 Den żverste og den daglige ledelses ansvar 15-17 Revisors ansvar for revision af regnskaberne og de underliggende transaktioner 18-23 Budgetmžssig og żkonomisk forvaltning 24-30 Gennemfżrelse af 2017-budgettet 24 Gennemfżrelse af det flerrige budget under Horisont 2020 25-30 Intern kontrol 31-35 Ramme for intern kontrol 31-34 Indkaldelse af forslag i 2016 35 Andre spżrgsml 36 Mobilisering af bidrag fra industriens medlemmer 36 Oplysninger om Kommissionens evaluering 37-38 Fžllesforetagendets svar 2 CH4101359DA04-18PP-CH114-18APCFIN-RAS-2017_BBI-TR.docx 2.10.2018 
CONTENTS Introduction Establishment of the BBI Joint Undertaking Governance Objectives Resources The Commission’s evaluation Opinions Opinion on the reliability of the accounts Opinion on the legality and regularity of revenue underlying the accounts Opinion on the legality and regularity of payments underlying the accounts Responsibilities of management and those charged with governance Auditor's responsibilities for the audit of the accounts and underlying transactions Budgetary and financial management Implementation of the 2017 budget Multiannual budget implementation under Horizon 2020 Internal controls Internal control framework 2016 call for proposals Other issues Leverage of contributions from industry members Information on the Commission’s evaluation The Joint Undertaking’s reply Paragraph 1 - 1 3 7 11 - 15 - 18 - 24-25 - 31 - 31 - 37 - 10 - 2 - 5 6 - 9 10 23 12 13 14 17 23 30 24 30 35 34 35 36 36 38 2 CH4101359EN04-18PP-CH114-18APCFIN-RAS-2017_BBI-OR.docx 2.10.2018
INDLEDNING Oprettelse af fžllesforetagendet for biobaserede industrier 1. 
1 INTRODUCTION Establishment of the BBI Joint Undertaking 1.
Fžllesforetagendet for biobaserede industrier, der ligger i Bruxelles, blev oprettet i maj 20141 for en periode p ti r og begyndte at arbejde uafhžngigt den 26. oktober 2015. 
The Bio-based Industries (BBI) Joint Undertaking, located in Brussels, was set up in May 20141 for a period of ten years and started working autonomously on 26 October 2015.
Fžllesforetagendet BBI's ledelsesstruktur omfatter bestyrelsen, den administrerende direktżr, det videnskabelige udvalg og gruppen af repržsentanter for staterne. 
The governance structure of the BBI Joint Undertaking includes the Governing Board, the Executive Director, the Scientific Committee and the States Representatives Group.
Bestyrelsen bestr af fem repržsentanter for Kommissionen, p vegne af Unionen, og fem repržsentanter for de andre medlemmer end Unionen, hvoraf mindst n skal vžre repržsentant for en lille eller mellemstor virksomhed (SMV). 
The Governing Board is composed of five representatives of the Commission, on behalf of the Union; and five representatives of members other than the Union, at least one of which should be a Small and Medium Enterprise (SME) representative.
Det videnskabelige udvalg og gruppen af repržsentanter for staterne er rdgivningsorganer. 
The Scientific Committee and the States Representatives Group are advisory bodies.
Det videnskabelige udvalg rdgiver om de videnskabelige prioriteter, der skal behandles i fžllesforetagendets rlige arbejdsplaner. 
The Scientific Committee provides advice on the scientific priorities to be addressed in the Joint Undertaking’s annual work plans.
Gruppen af repržsentanter for staterne afgiver udtalelser om strategi og opnelse af ml. 
The States Representatives Group provides opinions on strategy and achievement of targets.
560/2014 af 6. maj 2014 om oprettelse af fžllesforetagendet for biobaserede industrier (EUT L 169 af 7.6.2014, s. 
Council Regulation (EU) No 560/2014 of 6 May 2014 establishing the Bio-based Industries Joint Undertaking (OJ L 169, 7.6.2014, p.
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Mlsžtninger 6. 
2 3 4 5 Objectives 6.
Formlet med fžllesforetagendet BBI er at gennemfżre et program med forsknings-og innovationsaktiviteter i Europa, hvor der foretages en vurdering af adgangen til vedvarende biologiske ressourcer, der kan anvendes til produktion af biobaserede materialer, og p dette grundlag stżtte etableringen af bžredygtige biobaserede vžrdikžder. 
The objective of the BBI Joint Undertaking is to implement a programme of research and innovation activities in Europe that will assess the availability of renewable biological resources that can be used for the production of bio-based materials, and on that basis support the establishment of sustainable bio-based value chains.
EU's maksimale bidrag til fžllesforetagendet BBI's aktiviteter udgżr 975 millioner euro, som skal finansieres fra Horisont 20202. 
The maximum EU contribution to the activities of the BBI Joint Undertaking is 975 million euro, to be funded from Horizon 20202.
Fžllesforetagendets medlemmer fra industrien ventes at bidrage med ressourcer svarende til mindst 2 730 millioner euro i fžllesforetagendets levetid3. 
The industry members of the Joint Undertaking are expected to contribute resources of at least 2 730 million euro over the life span of the Joint Undertaking3.
Af dette belżb skal industriens medlemmer bidrage med mindst 182,5 millioner euro i kontantbidrag til fžllesforetagendets operationelle aktiviteter og afholde omkostninger p mindst 1 755 millioner euro i forbindelse med gennemfżrelsen af supplerende aktiviteter uden for fžllesforetagendet BBI's arbejdsplan4. 
Of this amount, industry members have to make a minimum of 182,5 million euro of cash contributions to the Joint Undertaking’s operational activities, and to incur costs of a minimum of 1 755 million euro in implementing additional activities outside the work plan of the BBI Joint Undertaking4.
Fžllesforetagendet BBI's administrative omkostninger er begržnset til 58,5 millioner euro, som džkkes gennem finansielle bidrag, som fordeles ligeligt mellem EU og de andre medlemmer p rsbasis5. 
The administrative costs of the BBI Joint Undertaking are limited to 58,5 million euro, to be covered through financial contributions divided equally on an annual basis between the EU and the industry members5.
Artikel 3, stk. 1, i forordning (EU) nr. 
Article 3(1) of Regulation (EU) No 560/2014.
560/2014. Artikel 4, stk. 1, i forordning (EU) nr. 
Article 4(1) of Regulation (EU) No 560/2014.
560/2014. Supplerende aktiviteter er bidrag i naturalier til aktiviteter, der ikke er omfattet af fžllesforetagendets arbejdsplan og budget, men bidrager til at n mlsžtningerne for BBI-initiativet, jf. artikel 4, stk. 
As provided for in Article 4(2)(b) of Regulation (EU) No 560/2014, additional activities are contributions in kind for activities outside the work plan and the budget of the Joint Undertaking but contributing to the objectives of the BBI Initiative.
Artikel 12, stk. 2, i fžllesforetagendet BBI's vedtžgter (bilag I til forordning (EU) nr. 
Article 12(2) of the Statutes of the BBI Joint Undertaking (Annex I of Regulation (EU) No 560/2014).
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5 (2016: 66 millioner euro). Fžllesforetagendet havde pr. 
In 2017, the final budget for the BBI Joint Undertaking was 91,6 million euro (2016: 66 million euro).
31. december 2017 20 ansatte (2016: 20)6. 
At 31 December 2017, the Joint Undertaking employed 20 staff (2016: 20)6.
Kommissionens evaluering 10. 
The Commission’s evaluation 10.