natgillin/translations-raw huggingface dataset:
BEMÆRKNINGER OM DE VÆSENTLIGSTE RESULTATER AF REVISIONEN AF GENNEMFØRELSEN AF DET EUROPÆISKE ERHVERVSUDDANNELSESINSTITUTS BUDGET FOR REGNSKABSÅRET, DER AFSLUTTEDES PR. 31. DECEMBER 1997 Tilskud uden for budgettet — Phare, Tacis og Tempus 1.5. 
MAIN OBSERVATIONS ON THE IMPLEMENTATION OF THE BUDGET OF THE EUROPEAN TRAINING FOUNDATION FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 1997 PHARE, TACIS and TEMPUS subsidies not included in the budget 1.5.
Inden for rammerne af Phare-, Tacis-og Tempus-programmerne forvalter instituttet midler, som Kommissionen har stillet til rådighed. 
In the context of the PHARE and TACIS programmes and for TEMPUS, the Foundation manages the funds made available to it by the Commission.
Tilskuddene, som udgør et betydeligt beløb (ca. 380mio. ECU i 1997), er ikke opført i instituttets budget, men i et særskilt regnskab. 
Subsidies amounting to a significant sum (around ECU 380 million in 1997) are not recorded in the Foundation’s budget, but in separate accounts.
Retten anmoder endnu engang instituttet (3) om at sørge for, at transaktionerne vedrørende forvaltningen af disse midler registreres i instituttets regnskab. 
The Court would once again ask the Foundation (3) to include the transactions relating to the management of these funds in its own accounts.
Ny procedure for gennemførelse af betalinger 1.6. 
New system for the procedures for implementing payments 1.6.
Efter indførelsen af det nye edb-system SI 2 bliver alle instituttets forpligtelser og betalingsordrer registreret hurtigere og mere effektivt. 
The use of the new SI 2 computer system has improved the speed and efficiency of all the entries for commitments and payment orders.
SI 2 anvendes imidlertid kun i forvaltningen af budgettet. Det henstilles, at instituttet så hurtigt som muligt går over til også at føre det almindelige regnskab på dette system. 
Nevertheless, it would be desirable for SI 2, which currently only covers budgetary management, to be extended to include the general accounts as soon as possible.
Lagerbeholdning 1.8. 
Inventory 1.8.
Ved efterprøvelsen af, om den faktiske lagerbeholdning var korrekt registreret i mængde-og værdifortegnel-sen, fandt Retten forældet computerudstyr (pc’er, printere osv.) til en værdi af ca. 0,3 mio. ECU oplagret i instituttets lokaler. 
During its verification of the physical existence of the goods shown in the inventory, the Court found that obsolete computer equipment (PCs, printers, etc.) with an inventory value of around ECU 0,3 million was stored on the Foundation’s premises.
(3) EFT C 393 af 29.12.1997, s. 
(3) OJ C 393, 29.12.1997, p.
28.12.98 De Europæiske Fællesskabers Tidende C 406/39 Vedtaget af Revisionsretten i Luxembourg på mødet den 5. november 1998. 
28.12.98 Official Journal of the European Communities C 406/39 EN This report was adopted by the Court of Auditors in Luxembourg at its meeting of 5 November 1998.
C 406/40 De Europæiske Fællesskabers Tidende 28.12.98 DA Tabel 1 Balance pr. 31. december 1997 1997 1996 Passiver 1997 1 892 13 1 905 10 10 4 459 1 860 6 319 1 562 16 1 578 12 543 431 986 6 088 6 088 Anlægskapital Egenkapital Regnskabsårets saldo Kortfristet gæld Subtotal Ikke-automatisk fremførte bevillinger Bevillinger fra Kommissionen 1996 Automatisk fremførte bevillinger Løbende betalinger Sociale bidrag mv. Diverse kreditorer Regnskabsførernes godtgørelse Indtægtsordrer Formålsbestemte indtægter Subtotal 1 905 2 212 4 117 2 727 658 311 391 4 10 16 4 117 8 234 8 652 Passiver i alt 8 234 Aktiver Materiel og inventar Lager Omsætningsaktiver (1 000 ECU) 1996 1 578 1 794 3 372 665 431 3 288 350 56 432 4 9 45 5 280 8 652 Anlægsaktiver Diverse debitorer Tilskud fra Kommissionen (1995) Tilskud fra Kommissionen (1996) Subtotal Subtotal Aktiver i alt Kilde: Revisionsretten på grundlag af instituttets tal. 
C 406/40 Official Journal of the European Communities 28.12.98 EN Table 1 Balance sheet for the financial year 1997 1997 1996 Liabilities 1997 1 892 13 1 905 10 10 4 459 1 860 6 319 1 562 16 1 578 12 543 431 986 6 088 6 088 Fixed capital Own capital Out-turn to be carried over Sub-total Payments in progress Deductions from salaries Sundry accounts payable Accounting officers’ allowances Recovery orders Short-term liabilities Non-automatic carry-overs Commission subsidy 1996 Automatic carry-overs of appropriations Revenue allocated Sub-total 1 905 2 212 4 117 2 727 658 311 391 4 10 16 4 117 8 234 8 652 Total liabilities 8 234 Assets (ECU 1 000) 1996 1 578 1 794 3 372 665 431 3 288 350 56 432 4 9 45 5 280 8 652 Fixed assets Equipment and furniture Supplies Current assets Sundry accounts receivable Commission subsidy (1995) Commission subsidy (1996) Sub-total Sub-total Sub-total Cash accounts Banks - demand accounts Imprest account Total assets Source: Prepared by the Court of Auditors on the basis of the Foundation’s data.
28.12.98 De Europæiske Fællesskabers Tidende C 406/41 DA 1997 15 303 391 3 262 15 959 9 231 303 1 928 552 1 383 1 872 128 15 397 562 1 794 0 − 543 399 2 212 Indtægter Tilskud fra Kommissionen Bankrenter Diverse indtægter Kursgevinst Udgifter Personale — Afsnit I Betalinger Fremførte bevillinger Tabel 2 Forvaltningsregnskab for regnskabsåret 1997 Indtægter i alt (1 000 ECU) 1996 16 069 132 27 23 16 251 8 277 439 Ejendomme, materiel og diverse driftsudgifter — Afsnit II Betalinger Fremførte bevillinger 711 Aktionsudgifter — Afsnit III Betalinger Fremførte bevillinger Kurstab 1 743 1 201 2 802 1 030 Udgifter i alt Regnskabsårets resultat 48 Fremført fra det foregående år Tilbagebetaling til Kommissionen 16 203 1 566 − 184 Tilskud fra 1995, der er bortfaldet Bevillinger fremført fra det foregående år, der er bortfaldet 364 Regnskabsårets saldo 1 794 Kilde: Revisionsretten på grundlag af instituttets tal. 
28.12.98 Official Journal of the European Communities C 406/41 EN Table 2 Revenue and expenditure account for the financial year 1997 Staff expenditure — Title I Payments Appropriations carried over 439 Buildings, equipment and miscellaneous administrative expenditure — Title II Payments Appropriations carried over 711 Operating expenditure — Title III Payments Appropriations carried over Exchange-rate losses 1 201 2 802 1 030 (ECU 1 000) 1996 1997 15 303 391 3 262 15 959 9 231 303 1 928 552 1 383 1 872 128 15 397 562 1 794 0 − 543 399 2 212 Revenue Subsidy received from the Commission Bank interest 132 Sundry revenue 27 Exchange-rate profits 23 Total revenue 16 069 16 251 Expenditure 8 277 1 743 Total expenditure Out-turn for the financial year 48 Out-turn carried over from the previous year Commission repayments 16 203 1 566 − 184 1995 subsidy cancelled Appropriations carried over from the previous year and cancelled 364 Out-turn to be carried over Source: Prepared by the Court of Auditors on the basis of the Foundation’s data.
C 406/42 De Europæiske Fællesskabers Tidende 28.12.98 DA Tilskud uden for budgettet — Phare, Tacis, Tempus Retten gentog sin anbefaling fra beretningen om regnskabet for 1996 om at integrere alle midler, som Kommissionen overfører til instituttet, i instituttets eget regnskab. 
C 406/42 Official Journal of the European Communities 28.12.98 EN PHARE, TACIS and TEMPUS subsidies not included in the budget The Court renewed its request previously included in its report on the 1996 accounts that all funds transferred by the Commission to the Foundation be incorporated into the Foundation’s own accounts.
Den 27. oktober 1998 blev der afholdt et møde mellem Revisionsretten, Kommissionen (GD XX og GD XXII) og instituttet. 
On 27 October 1998 a meeting between the Court of Auditors, the Commission (DG XX, DG XXII) and the Foundation took place.
Her blev der opnået enighed om at lade alle midler, som instituttet forvalter, indgå i regnskabet. 
Agreement was reached on the inclusion of all monies handled by the Foundation in the accounts.
Alle beløb, der indføres i instituttets regnskab, vil også fremgå af årsberetningen. 
All amounts that are integrated in the accounts of the Foundation will also be shown in the annual report.
Det blev desuden vedtaget, at alle beløb bør indgå i budgetdokumentet. 
It was furthermore agreed that all amounts should be visible in the budget document.
Mens tilskuddet til instituttet skal godkendes af bestyrelsen, vil alle yderligere beløb, dvs. beløb vedrørende faglig bistand og konventioner indgået med Kommissionen, blive vist til orientering i et bilag til budgettet og dermed skabe øget åbenhed og gennemskuelighed for alle, der er involveret i ledelsen, kontrollen og revisionen af instituttet. 
While the subsidy to the Foundation will be subject to the approval of the Governing Board, all further amounts, namely those in context with technical assistance and conventions agreed with the Commission, will be shown in an Annex to the budget document for information and thus enhance visibility and transparency for all those who are involved in the management, control and audit of the Foundation.
Ny procedure for ændringerne i forbindelse med gennemførelse af betalinger Retten omtaler de forbedringer, der er resultatet af indførelsen af det nye budgetsystem SI 2, og foreslår at lade det omfatte alle almindelige regnskabsanliggender. 
New system for the procedures for implementing payments The Court refers to the improvements brought about by the introduction of SI 2, the new budgetary system, and suggests that it be extended to all general accounting issues.
Instituttet hilser rettens positive holdning velkommen og er enig i dens anbefalinger. 
The Foundation welcomes the positive views of the Court and agrees with the Court’s recommendations.
Instituttets medarbejdere er allerede begyndt at arbejde på at opnå dette mål. 
My staff have already started working towards this goal.
Der er udarbejdet en projektplan og specifikationer, og edb-udviklingsarbejdet er i gang. 
A project plan and specifications have already been drawn up and the computer development work is underway.
Det vil blive muligt at overføre data fra hovedbogen. 
Data transfer from the ledger data will be accessible.
Det forventes, at det nye system vil være på plads i begyndelsen af 1999. 
It is planned that the new system will be in place by early 1999.
Fortegnelse over inventar Retten har taget spørgsmålet om forældet computermate-riel og andet udstyr op. 
Inventory The Court addressed the question of obsolete computer and other equipment.
Der blev aftalt en procedure mellem instituttet og finanskontrollen, og i overensstemmelse hermed blev der valgt en almennyttig organisation, som får lov til at genanvende udstyret. 
A procedure was agreed between the Foundation and Financial Control. In compliance with this a non-profit making organisation was selected to re-employ the equipment.
Udstyret udleveres til denne organisation i første uge af november, og fortegnelsen over inventar vil derfor blive justeret på dette tidspunkt. 
The equipment will be handed over to the Organisation in the first week of November and consequently the inventory will be adjusted at that time.
27.12.2000 DA De Europžiske Fžllesskabers Tidende C 373/33 BERETNING omregnskabetforDetEuropžiskeErhvervsuddannelsesinstitut(Torino)forregnskabsret,der afsluttedespr.31.december1999,medinstituttetssvar (2000/C 373/06) INDHOLD REVISIONSERKLŽRING................................................... .... 
27.12.2000 EN Official Journal of the European Communities C 373/33 REPORT on the financial statements of the European Training Foundation (ETF Ń Turin) for the financial year ended 31 December 1999 together with the FoundationŐs replies (2000/C 373/06) CONTENTS THECOURTŐSOPINION...................................................... .
1-4 34 BEMŽRKNINGER OM DE VŽSENTLIGSTE RESULTATER AF REVISIONEN AF BUDGETGENNEMFŻRELSEN I DET EUROPŽISKE ERHVERVSUDDANNELSESINSTITUT (TORINO),DERAFSLUTTEDESPR.31.DECEMBER1999......................... .... 
1-4 34 MAIN OBSERVATIONS ON THE IMPLEMENTATION OF THE BUDGET OF THE EUROPEAN TRAINING FOUNDATION (ETF Ń TURIN) FOR THE FINANCIAL YEAR ENDED 31DECEMBER1999......................................................... . 5-13 34 Implementationofthebudget ................................................
5-13 34 Analyseafbudgetgennemfżrelsen ............................................. 
5-7 34 Financialregulation ........................................................
5-7 34 Finansiellebestemmelser .................................................... 
12-13 35 Tables1and2............................................................... ...........
8-11 34 Budgetproceduren . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
36 TheFoundationŐsreplies...................................................... ........... 38 Paragraph Page
C 373/34 DA De Europžiske Fžllesskabers Tidende 27.12.2000 REVISIONSERKLŽRING 1. 
C 373/34 EN Official Journal of the European Communities 27.12.2000 THE COURTŐS OPINION 1.
Denne beretning afgives til bestyrelsen for Det Europžiske Erhvervsuddannelsesinstitut i henhold til artikel 11, stk. 4, i Rdets forordning (EŻF) nr. 1360/90 (1). 
This report is addressed to the Governing Board of the European Training Foundation, in accordance with Article 11(4) of Council Regulation (EEC) No 1360/90 (1).
Retten har revideret regnskabet for Det Europžiske Erhvervsuddannelsesinstitut for regnskabsret, der afsluttedes pr. 31. december 1999. 
The Court has examined the financial statements of the European Training Foundation for the financial year ended 31 December 1999.
Direktżren er i overensstemmelse med artikel 11, stk. 1, i Rdets forordning (EŻF) nr. 
In accordance with Article 11(1) of Council Regulation (EEC) No 1360/90, the budget was implemented on the responsibility of the Director.
Direktżren skal udarbejde og opstille regnskabet (2) i overensstemmelse med instituttets finansielle bestemmelser, jf. artikel 12 i Rdets forordning (EŻF) nr. 1360/90. 
This responsibility includes the drawing-up and presentation of the financial statements (2) in accordance with the internal financial provisions, as provided for in Article 12 of Council Regulation (EEC) No 1360/90.
Revisionen har givet Retten rimelig sikkerhed for, at regnskabet for det regnskabsr, der afsluttedes pr. 31. december 1999, er rigtigt, og at de underliggende transaktioner som helhed betragtet er lovlige og formelt rigtige. 
This examination has enabled the Court to obtain reasonable assurance that the annual accounts for the financial year ended 31 December 1999 are reliable and that the underlying transactions, taken as a whole, are legal and regular.
BEMŽRKNINGER OM DE VŽSENTLIGSTE RESULTATER AF REVISIONEN AF BUDGETGENNEMFŻRELSEN I DET EUROPŽISKE ERHVERVSUDDANNELSESINSTITUT (TORINO), DER AFSLUTTEDES PR. 31. DECEMBER 1999 Analyse af budgetgennemfżrelsen 5. 
MAIN OBSERVATIONS ON THE IMPLEMENTATION OF THE BUDGET OF THE EUROPEAN TRAINING FOUNDATION (ETF Ń TURIN) FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 1999 Implementation of the budget 5.
Hovedparten af regnskabsrets udgifter er personaleudgifter (10,2 millioner euro) og driftsudgifter (0,9 millioner euro). 
The bulk of the expenditure for the financial year consisted of staff expenditure (10,2 million euro) and administrative expenditure (0,9 million euro).
Fremfżrslerne til det efterfżlgende regnskabsr vedrżrer primžrt instituttets aktionsbevillinger og belżber sig til 2,3 millioner euro, dvs. nžsten 50 % af bevillingerne under det pgžldende budgetafsnit (jf. ogs punkt 8). 
Carry-overs to the next financial year related primarily to the FoundationŐs operating appropriations: these stood at 2,3 million euro, or almost 50 % of the allocation for the corresponding title (see also paragraph 8 below).
De automatiske bevillingsfremfżrsler fra regnskabsret 1998 til regnskabsret 1999 p 3,5 millioner euro er udnyttet nžsten fuldt ud, hvad angr bevillingerne under Budgetafsnit 1 og 2 (personale og driftsudgifter), og i mindre omfang, hvad angr akti-onsbevillingerne, hvor 0,3 millioner euro af de fremfżrte 2,2 millioner euro bortfaldt pr. 31. december 1999. 
Almost all the appropriations that were automatically carried over from 1998 to 1999, totalling 3,5 million euro, were utilised as regards Titles 1 and 2 of the budget (staff expenditure and administrative expenditure) and, to a lesser extent, as regards operating appropriations, in respect of which 0,3 million euro of the 2,2 million euro carried over was cancelled on 31 December 1999.
Finansielle bestemmelser Budgetproceduren 8. 
Financial regulation Budgetary procedure 8.
I henhold til artikel 10, stk. 4, i instituttets grundforordning (3) Č(...) vedtager bestyrelsen ved begyndelsen af hvert regnskabsr instituttets budget og arbejdsprogram og foretager de behżrige justeringer i forhold til de forskellige bidrag, instituttet har modtaget, og ressourcer, der hidrżrer fra andre kilderÇ. 
Article 10(4) of the Regulation establishing the Foundation (3) lays down that Ôthe governing board, after receiving the advice of the Commission, shall adopt the budget of the Foundation at the beginning of each financial year, adjusting it to the several contributions granted to the Foundation and to its other resources.Ő In practice, the implementation of this provision means that the budget for each financial year is formally adopted, at the earliest, in the middle of the first quarter of the financial year in question.
Da bestyrelsen er forpligtet til at vedtage arbejdsprogrammet p samme tidspunkt, udskydes ivžrksžttelsen af projekter, som finansieres over aktionsbevillingerne. Eftersom det nżdvendigvis tager en vis tid at indg kontrakter (der skal findes kontrahenter, der skal foretages forudgende undersżgelser, Det Rdgivende Udvalg for Indkżb og Aftaler skal hżres mv.), bliver mange kontrakter fżrst underskrevet i regnskabsrets allersidste uger eller endda i de allersidste dage med det ene forml, at der bliver disponeret over bevillinger, som ellers ville bortfalde pr. 
Since the work programme has to be adopted at the same time, launches of projects financed from operating appropriations are delayed and, given the time it takes to conclude contracts (search for partners, preliminary studies, referral to the advisory committee on procurements and contracts, etc.), many are not signed until the very last weeks or, even, the very last days of the financial year, purely in order to commit appropriations which would otherwise lapse on 31 December.
Der bżr hurtigst muligt findes en lżsning p dette problem, som Retten allerede ppegede i 1998-rsberetningen (4). Procedurerne eller retsgrundlaget bżr žndres, s det bliver muligt for instituttet at ivžrksžtte sit arbejdsprogram fra den fżrste januar i hvert regnskabsr. 
This is a persistent problem, on which the Court has already commented in its previous annual report concerning the Foundation (4), and to which a procedural or regulatory solution must swiftly be found, so that the Foundation can implement its work programme from 1 January of each financial year.
Regnskabets opstilling 10. 
Presentation of the financial statements 10.
Som i 1998 (5) har instituttet heller ikke i 1999 offentliggjort budgettet og stillingsfortegnelsen i De Europžiske Fžllesskabers Tidende. Det har p eget initiativ i stedet offentliggjort budgetoplysninger p instituttets hjemmeside p Internettet. 
As was the case in 1998 (5), the Foundation did not publish its budget and organisation chart in the Official Journal of the European Communities and, at its own initiative, chose to make available certain items of information relating to the budget on its Internet site instead.
Efter Rettens mening er denne fremgangsmde ikke i overensstemmelse med artikel 13 i instituttets finansielle bestemmelser. 
The Court considers that this arrangement is not in accordance with Article 13 of the Financial Regulation applicable to the Foundation.
I rsberetningerne for 1996 (6), 1997 (7) og 1998 (8) om instituttet ppegede Retten, at instituttet forvalter Phare-, Tacis-og Tempus-midler uden for budgettet. I regnskabsret 1999 var der tale om ca. 330 millioner euro. 
In its 1996 (6), 1997 (7) and 1998 (8) annual reports concerning the Foundation, the Court drew attention to the management of Phare, Tacis and Tempus subsidies which the Foundation managed outside its budget, and which totalled approximately 330 million euro for the financial year 1999.
60 bankkonti, som instituttet benytter i forbindelse med forvaltningen af disse midler Ń pr. 31. december 1999 i alt 80,5 millioner euro Ń figurerer ikke i instituttets regnskab. 
The balance of 80,5 million euro at 31 December 1999, held in around sixty bank accounts and available to the Foundation for managing these subsidies, does not appear in the FoundationŐs financial statements.
(4) EFT L 131 af 23.5.1990, s. 
3 (4) OJ L 131, 23.5.1990, p.
1. (5) EFT C 372 af 7.10.1999, punkt 13-14, s. 
4.
(6) EFT C 372 af 7.10.1999, punkt 6, s. 
(6) OJ C 372, 22.12.1999, paragraph 6, p.
32. (7) EFT C 393 af 29.12.1997, punkt 1.11, s. 
(7) OJ C 393, 29.12.1997, paragraph 1.11, pp. 41-42.
(8) EFT C 406 af 28.12.1998, punkt 1.5, s. 
(8) OJ C 406, 28.12.1998, paragraph 1.5, p.
38. () EFT C 372 af 7.10.1999, punkt 5, s. 32. 
38. () OJ C 372, 22.12.1999, paragraph 5, p. 33.
27.12.2000 DA De Europžiske Fžllesskabers Tidende C 373/35 Personaleforvaltning 12. 
27.12.2000 EN Official Journal of the European Communities C 373/35 Personnel management 12.
Personalets żkonomiske rettigheder fastsžttes sjžldent p grundlag af formelle og begrundede afgżrelser fra den myndighed, der kan indg ansžttelseskontrakter. 
Staff financial entitlements are rarely established by way of formal and reasoned decisions taken by the Authority empowered to draw up employment contracts.
De personlige akter indeholder ikke altid alle nżdvendige oplysninger til fastsžttelse eller beregning af rettighederne. I żvrigt undersżger de administrative tjenestegrene ikke systematisk de fastsatte rettigheder p ny. 
Individual documents do not always contain the information essential for establishing or calculating entitlements, which are, moreover, not systematically reviewed by the administrative departments.
Fżlgelig kan der i nogle tilfžlde udbetales ydelser, som ikke er berettigede. 
As a result certain benefits may be paid without having been justified.
Vedtaget af Revisionsretten i Luxembourg p mżdet den 27. september 2000. 
This report was adopted by the Court of Auditors in Luxembourg at its meeting of 27 September 2000.
C 373/36 DA De Europžiske Fžllesskabers Tidende 27.12.2000 Aktiver Kommissionens tilskud Diverse debitorer Likvide beholdninger (1 000 EUR) 1998 1 766 Đ 1 417 349 3 708 Ń 3 513 13 110 Ń 16 7 360 221 7 930 1999 1 976 Lagre 12 1998 1756 10 3 708 252 3 960 1 616 588 2 204 7 930 Passiver 1999 1 988 2 812 4 800 Omsžtningsaktiver Kommissionen Ń Banker Ń anfordringskonti Forskudsforvaltning 543 Subtotal 6 281 Aktiver i alt 8 409 Kilde: Revisionsretten p grundlag af instituttets tal. Lżbende indtžgtsordrer Formlsbestemte indtžgter Gennemgangskonti Lżbende betalinger Subtotal Passiver i alt Tabel 1 Balance pr. 31. december 1999 og pr. 
C 373/36 EN Official Journal of the European Communities 27.12.2000 Current assets Commission subsidy Sundry accounts receivable Cash accounts Banks Ń demand accounts Imprest account Allocated revenue to be carried over Automatic carry-overs of appropriations Sundry accounts payable Deductions from salaries 3 708 Ń 2 881 3 513 66 13 205 110 26 Ń 248 16 Assets (1 000 EUR) 1998 1 766 Đ 1 417 349 1999 1 976 Stocks 12 1998 1756 10 3 708 252 3 960 1 616 588 2 204 Liabilities 1999 1 988 2 812 4 800 Table 1 Balance sheet at 31 December 1999 and 31 December 1998 Fixed assets Fixed capital Equipment and furniture Own capital Balance for the financial year Current liabilities Subtotal Subtotal Current recovery orders Allocated revenue Suspense accounts Payments in progress Subtotal 3 483 7 360 126 221 Ń 140 140 5 738 543 6 281 57 Commission Ń Subtotal Totalassets84097930 Totalliabilities84097930 Source: Table prepared by the Court of Auditors using data provided by the Foundation.