natgillin/translations-raw huggingface dataset:
Del II - Processerne var generelt svage 35 70 Vores gennemgang af de foreløbige dokumenter afslørede signifikante prognosefejl, f.eks. dobbelttælling af nogle variabler, anvendelse af forkerte beløb i valutareserven eller urealistisk høje antagelser om refi-nansieringsintervaller for gælden. 
Part II — Processes were generally weak 35 70 Our review of the provisional documents revealed significant forecasting errors, such as double counting of some variables, use of incorrect amounts in foreign reserves or unrealistically high assumptions of debt rollover rates.
Fejlene i regnearkene var nogle gange væsentlige44 og var ikke blevet opdaget i en intern gennemgang. 
The errors in the spreadsheets were sometimes substantial44 and had not been detected by internal review.
Hvis fejlene var blevet opdaget, havde det ikke nødvendigvis medført et højere beløb i finansiel bistand, da dette også afhænger af långiverens vilje og evne til at låne midler ud, men det kunne have betydet, at der var valgt et andet sæt politikker med henblik på at lukke finansieringsgabet. 
Discovery of the errors would not necessarily have led to an increase in the amount of financial assistance, as this also depends on the lender’s willingness and ability to lend, but it could have resulted in a different set of policies to close the financing gap.
73 Fordi støtteprogrammerne kom uventede, blev procedurerne stadig finpudset og formaliseret, efter at de første aktiviteter var sat i værk. 
73 Because the assistance programmes were unexpected, procedures were still being fine-tuned and formalised after initial operations had begun.
Aktiviteterne blev også vanskeliggjort af tidspres, usikre makroøkonomiske forhold og den komplekse programforvaltning. 
Operations were also complicated by time constraints, an uncertain macroeconomic environment and the complexity of programme management.
Derfor blev der lagt vægt på solide operationelle procedurer frem for god registreringspraksis. 
Emphasis was therefore placed on sound operational procedures at the cost of good record-keeping.
74 I en række tilfælde var de oplysninger, der lå til grund for beslutningsprocessen, gået tabt på revisionstidspunktet, eller det viste sig at være ekstremt vanskeligt at skaffe dem. 
74 In a number of instances, the information used to support decision-making had been lost by the time of the audit, or collecting it proved to be a mammoth task.
Visse meget vigtige aktiviteter var overhovedet ikke dokumenteret. 
Certain critical activities were not documented at all.
Der var ikke udarbejdet hensigtsmæssige procedure-håndbøger, som typisk er fundamentet for enhver proces. 
Manuals of procedures, which typically anchor any process, were not well developed.
Tekstboks 2 viser eksempler på de forhindringer, revisorerne stødte på under revisionen46. 
Box 2 illustrates the obstacles encountered during the audit46.
44 I vurderingen af Rumæniens finansieringsgab blev selskabers koncerninterne lån både medregnet under udenlandske direkte investeringer og nye gældsstrømme under andre investeringer. 
44 In assessing the Romanian financing gap, the intra-group loans of corporates were counted under both foreign direct investments and new debt flows under other investments.
Denne dobbelttælling resulterede i, at fremskrivningen af finansieringsbehovet var 1,8 milliarder euro for lav. 
This double counting led to a financing needs projection that was 1.8 billion euro too low.
Endvidere afviger det oprindelige beløb i valutareserver, der blev brugt i den oprindelige fremskrivning, med 0,7 milliarder euro fra det tal, som den rumænske centralbank nu har indberettet for udgangen af 2008. 
Furthermore, the initial amount of foreign reserves used in the initial projection differs by 0.7 billion euro from the figure reported now for the end of 2008 by the Romania’s central bank.
I det lettiske program antog Kommissionen, at både erhvervs-og banksektoren i programmets første år ville være i stand til at få adgang til mere lang-og mellemfristet finansiering, end de havde brug for til at tilbagebetale. 
In the Latvian programme, the Commission projected that in the first year of the programme both the corporate and banking sectors would be able to obtain more long and medium-term financing than they needed to amortise.
En sådan antagelse i regnearket var ikke alene usandsynlig i lyset af det alvorlige finansielle pres, men også i modstrid med oplysningerne i den forklarende note. 
Such an assumption in the spreadsheet was not only unlikely given the severe financial pressures, but was also in contradiction to the information provided in the explanatory note.
45 F.eks. kræves det ved intern kontrolstandard 8, at generaldirektoratets vigtigste processer og procedurer dokumenteres tilstrækkeligt, navnlig dem, der er forbundet med alvorlige risici, og ved standard 11, at der er passende processer og procedurer til at sikre en produktiv dokumentforvaltning i generaldirektoratet (især hvad angår indhentning af passende oplysninger). 
45 For instance, internal control standard No 8 requires that ‘the DG’s main processes and procedures are adequately documented, particularly those associated with critical risks’, and standard No 11 that ‘appropriate processes and procedures are in place to ensure that the DG’s document management is [...] efficient (in particular as regards retrieving appropriate information)’.
46 Problemet med at skaffe de relevante oplysninger var ikke enestående for denne revision. 
46 The problem of obtaining the relevant information was not unique to this audit.
Det overordnede portugisiske revisionsorgan bemærkede tilsvarende begrænsninger i sin rapport om overvågningen af den finansielle støtte til Portugal, »Relatório de auditoria n.o 28/2013-2.a S., Acompanhamento dos mecanismos de assistência financeira a Portugal, Dezembro de 2013«. 
The Portuguese Court of Auditors noted similar constraints in its report on the monitoring of the financial assistance to Portugal, Relatório de auditoria n.o 28/2013-2.a S., Acompanhamento dos mecanismos de assistência financeira a Portugal, Dezembro de 2013.
Del II - Processerne var generelt svage 36 Eksempler på problemer med at indhente væsentlige oplysninger Der blev brugt e-mails til at rapportere til ledelsen om et besøgs forløb og til at søge godkendelse af afvigelser fra forhandlingsmandatet. 
Part II — Processes were generally weak 36 Examples of difficulties in obtaining key information Emails were used to report upwards on the progress of a visit and to seek approval for any departure from the negotiation mandate.
E-mail var også et vigtigt kommunikationsmiddel blandt partnerne og med nationale myndigheder. 
They were also an important means of communication among the partners and with national authorities.
Generelt var disse vigtige optegnelser dog ikke tilgængelige, fordi de pågældende e-mails enten var gået tabt eller ikke kunne hentes. 
Generally, however, these key records were not available because emails had either been lost or could not be retrieved.
Kommissionen havde ikke opbevaret den dokumentation eller de data, de nationale myndigheder havde forelagt i programmets forløb, eller det var ikke muligt at få adgang til den i sin helhed, fordi det ville kræve for mange ressourcer at genskabe den. 
Documentation or data submitted by national authorities during the programme was not kept by the Commission or could not be consulted in its entirety because of the extensive resources required to reassemble it.
Nogle regneark vedrørende Rumænien med makroøkonomiske programfremskrivninger blev ikke gjort tilgængelige for os under revisionen. 
Some spreadsheets for Romania with macroeconomic programme projections were not made available to us during the audit.
Regnearkene med beregninger af de endelige finansieringsgab var gået tabt eller var ikke indhentet fra IMF. 
The spreadsheets with final financing gap calculations had been lost or had not been collected from the IMF.
Den finanspolitiske overvågning, som Kommissionens medarbejdere udførte, var overhovedet ikke dokumenteret, eller der blev kun fremskaffet meget basale regneark til støtte for Kommissionens analyse af budgetgennemførelsen. 
Fiscal monitoring by Commission staff was not documented at all, or only very basic spreadsheets were provided in support of the Commission’s analysis of budget implementation.
75 Det er forståeligt, at der mangler dokumentation for den første fase i 2008 og begyndelsen af 2009, hvor der i bund og grund var tale om krisestyring. 
75 It is understandable that records should be lacking for the initial phase in 2008 and early 2009, which bore all the hallmarks of a crisis management situation.
Registreringen af dokumentation blev dog klart forbedret med tiden. 
Over time, record-keeping clearly improved.
Ikke desto mindre vedrører nogle af de ovennævnte eksempler på manglende dokumentation de senere år. 
Even so, some of the above examples of missing records relate to more recent years.
Kommissionen afveg undertiden fra Rådets beslutninger Tilfælde af manglende overholdelse af Rådets beslutninger 76 Vi undersøgte overensstemmelsen mellem aftalememorandaene og Rådets tilsvarende beslutninger og fandt, at de fleste betingelser var begrundet med henvisning til beslutningerne. 
The Commission occasionally departed from Council decisions Cases of non-compliance with the Council decisions 76 We examined the consistency between the memoranda of understanding and the corresponding Council decisions and found that most conditions were justified by reference to the decisions.
I nogle få tilfælde afveg betingelserne imidlertid fra vilkårene i Rådets beslutning, eller aftalememorandummet var ikke blevet opdateret rettidigt (jf. tekstboks 3). 
However, in a few instances the conditions departed from the terms of the Council decision, or the memorandum of understanding had not been updated at the correct time (see Box 3).
Del II - Processerne var generelt svage 37 Eksempler på manglende overholdelse af reglerne Et uformelt besøg i Rumænien i august 2009 afslørede, at medlemsstaten ikke kunne opfylde de oprindelige underskudsmål. 
Part II — Processes were generally weak 37 Examples of non-compliance with the rules An informal visit to Romania in August 2009 revealed the Member State’s inability to meet the initial deficit targets.
Derfor aftalte Kommissionen og de rumænske myndigheder en betydelig lempelse af målene. 
The Commission and the Romanian authorities consequently agreed to a substantial relaxation of the targets.
Ændringen blev meddelt i et notat til Det Økonomiske og Finansielle Udvalg i august 2009. 
This revision was communicated in a note to the EFC in August 2009.
Imidlertid blev hverken Rådets beslutning eller aftalememorandummet ændret tilsvarende. 
However, neither the Council decision nor the memorandum of understanding was modified accordingly.
Senere blev målene opdateret i aftalememorandummet i februar 2010. 
The targets were eventually updated in the memorandum of understanding in February 2010.
Retsgrundlaget - Rådets beslutning - blev opdateret endnu senere, nemlig i marts 2010. 
The legal basis — the Council decision — was updated even later, in March 2010.
Kommissionen udskød imidlertid en udbetaling i november 2009, fordi Rumænien ikke overholdt sit opdaterede budgetmål. 
However, the Commission postponed a release of a payment in November 2009 on account of the fact that Romania’s budget did not comply with the updated target.
Hvad angår Letland, omtalte Rådets beslutninger ikke pensionsreformer, men aftalememorandummet indeholdt specifikke betingelser i forhold til pensionssystemets anden søjle. 
In Latvia, although the Council decisions did not refer to pension reforms, the memorandum of understanding included specific conditions in relation to the second pillar of the pension system.
For Irlands vedkommende indeholdt Rådets beslutninger ikke nogen specifikke betingelser vedrørende overvågning af banker samt salg af statens aktiver og privatisering, men disse betingelser fremgik af aftalememorandummet. 
In Ireland, although the Council decisions mentioned no specific conditions with regard to banking surveillance and sales of state assets and privatisation, these conditions appeared in the memorandum of understanding.
Betingelserne var ikke tilstrækkeligt fokuserede 77 Formålet med betingelserne i aftalememorandummet er, at de skal fungere som en operationel køreplan, der skal sikre tilfredsstillende overholdelse af de overordnede betingelser for den økonomiske politik, som er fastsat af Rådet. 
Conditions were not sufficiently focused 77 The purpose of the conditions in the memorandum of understanding is to establish an operational road map with a view to achieving satisfactory compliance with the general economic policy conditions set by the Council.
78 For de fleste betingelsers vedkommende var forbindelsen med den overordnede økonomiske politik forholdsvis klar, fordi de enten krævede en ændring af politikken eller var et springbræt til væsentlige reformer. 
78 For most conditions, the link with general economic policy was relatively clear because they either required policy change or were a stepping stone to major reforms.
Ledelsen47 satte imidlertid ikke i tilstrækkelig grad spørgsmålstegn ved de fremsatte forslag til at kunne forvisse sig om, at alle betingelserne virkelig var nødvendige for at nå de overordnede mål for den økonomiske politik. 
However, the management47 did not sufficiently challenge the proposals made to ascertain whether all the conditions were really necessary for the achievement of general economic policy goals.
79 Programmerne indeholdt betingelser, som enten var mindre vigtige i lyset af programmålene, eller hvis potentielle virkninger ville blive realiseret længe efter programperioden. 
79 Programmes included conditions which were either of minor importance, given the programme goals, or whose potential effects would be realised long after the programme period — conditions such as the implementation of specific IT systems, the allocation of budgetary funds to a small government entity, the training of public officials and research and development.
47 Den øverste ledelse i Kommissionen og den næstformand, der underskrev aftalememorandummet på Kommissionens vegne. 
47 Senior management in the Commission and the vice-president signing the memorandum of understanding on behalf of the Commission.
Del II - Processerne var generelt svage 38 Landene blev ikke behandlet ens 80 Vi analyserede forskellige aspekter af Kommissionens programforvaltning og fandt flere eksempler på forskellige tilgange til forskellige lande, hvor det vanskeligt kunne begrundes med landespecifikke omstændigheder. 
Part II — Processes were generally weak 38 Countries were not treated in the same way 80 Having analysed various aspects of the Commission’s programme management, we found several examples of an inconsistent approach to different countries where it was difficult to justify this by specific national circumstances.
Forskelle i Kommissionens forvaltning af betingelser 81 Kommissionen forvaltede betingelserne for de enkelte finansielle støtteprogrammer forskelligt. 
Differences in the Commission’s management of conditions 81 The Commission managed the conditions for each financial assistance programme differently.
I nogle programmer udgjorde betingelserne et forholdsvis stabilt sæt krav, mens de i andre programmer ændrede sig betydeligt fra gennemgang til gennemgang. 
In some programmes the conditions represented a relatively stable set of requirements, while in others they changed substantially with every review.
Jf. oversigten i tabel 2. 
For an overview see Table 2.
Kommissionens forskellige modeller til forvaltning af betingelser Ungarn Letland Rumænien I Irland Portugal Hvordan var betingelserne fastsat? 
Various models employed by the Commission for managing conditions Hungary Latvia Romania I Ireland Portugal How were conditions set?
Sondring mellem forskel-Nej, men betyd-Tidligere aktioner og Permanente og andre lige typer betingelser Nej ning angivet i en andre betingelser betingelser Nej gennemgangsrapport Hvordan blev betingelserne overvåget? 
Distinction between different types of None condition None, but importance Prior actions and other Permanent and other indicated in one of the conditions conditions None review reports How were conditions monitored?
Hvordan blev overholdel-Blandet1 For det meste efter Efter emne Efter emne Efter betingelse sen overvåget? betingelse Hvordan blev betingelserne opdateret? 
How was compliance Mixed1 Mostly by condition By subject matter By subject matter By condition monitored? How were conditions updated?
Hvordan blev betingelserne ændret? 
How were conditions changed?
Betingelsernes stabilitet2 Eksisterende betingelser forblev i kraft, tillæg indeholdt kun nye betingelser Betingelserne delvis stabile over tid Betingelserne generelt uændrede Tillæg erstattede tidligere version Hyppige ændringer af betingelserne Betingelserne ændret før forfaldsdatoen Svært at spore betingelserne over tid Eksisterende betingelser forblev i kraft, tillæg indeholdt kun nye betingelser Betingelserne altid gyldige og uændrede, hvis de ikke forældes og erstattes af nye betingelser Tillæg erstattede tidligere version Blandet Nogle betingelser stabile, andre ændres hyppigt Tillæg erstattede tidligere version Betingelserne stabile over tid Betingelserne gyldige og uændrede indtil fuld overholdelse 1 I nogle gennemgange rapporterede Kommissionen overholdelse for hver enkelt betingelse, i andre udelukkende efter emne. 
Persistence of conditions2 Existing conditions remained valid; addenda contained new conditions only Conditions partially stable over time Conditions generally unchanged Each addendum replaced the previous version Frequent changes to conditions Conditions were changed even if not matured Difficult to trace conditions over time Existing conditions remained valid; addenda contained new conditions only Conditions always valid and unchanged unless made obsolete by new conditions Each addendum replaced the previous version Mixed Some conditions stable, others subject to frequent change Each addendum replaced the previous version Conditions stable over time Conditions valid and unchanged until fully complied with 1 In some reviews the Commission reported compliance for each condition, in others by subject matter only.
2 Jf. også bilag III. Kilde: Revisionsretten. 
2 For additional explanation see Annex III. Source: ECA.
Del II - Processerne var generelt svage 39 82 Nogle af disse modeller havde negative konsekvenser for programforvaltningen. 
Part II — Processes were generally weak 39 82 Some of these models had adverse implications for programme management.
Især gjorde hyppige ændringer af betingelserne i nogle programmer48 det meget vanskeligere at spore landets resultater. 
In particular, frequent changes to conditions in some programmes48 made it much harder to track the country’s performance.
I nogle tilfælde blev reformerne gradvis udvandet, efterhånden som betingelserne blev erstattet med mindre krævende betingelser eller forsvandt helt fra aftalememoran-daene, inden de var opfyldt fuldt ud (jf. tekstboks 4). 
In some instances, reforms were gradually diluted as conditions were replaced by less demanding ones or completely disappeared from the memoranda before they were fully satisfied (see Box 4).
83 Betingelserne sigtede endvidere mod forskellige strukturelle virkninger. 
83 Conditions also sought to bring about different structural effects.
De varierede fra offentliggørelse eller udarbejdelse af en specifik strategi eller plan til lovændringer, der skulle vedtages af det nationale parlament, og som påvirkede vigtige dele af økonomien49. 
They might vary from the publication, or preparation, of a specific strategy or plan, to legislative changes to be adopted by the national parliament and affecting important parts of the economy49.
Betingelser af den førstnævnte type indebærer ikke i sig selv reelle økonomiske ændringer, men kan fungere som springbræt for mere væsentlige reformer. 
While conditions of the first type would not bring about any meaningful economic changes by themselves, although they could serve as preparatory steps for more significant reforms.
Betingelser af sidstnævnte type indebærer sandsynligvis langvarige ændringer i økonomien. 
Condition of the latter type would probably mean long-lasting changes to the economy.
48 Især Letland, men også Irland og specifikke områder i andre programmer. 
48 In particular Latvia, but also Ireland and specific areas in other programmes.
49 Andre eksempler er betydelige ændringer af det institutionelle landskab, f.eks. oprettelse af et finanspolitisk råd, omstrukturering af den kommunale struktur eller privatisering. 
49 Other examples include significant changes to the institutional landscape, such as the establishment of a fiscal council, local government reorganisation or privatisation.
Jf. bilag III. 
See Annex III.
Eksempler på reformer, der blev udvandet over tid Det oprindelige aftalememorandum i programmet for Letland krævede »indførelse af et enkelt system for per-sonaleplanlægning og -forvaltning i de offentlige administrationer«. 
Examples of a reform diluted over time The initial memorandum of understanding in the Latvian programme required the ‘establishment of a single human resource planning and management system for public administration institutions.’
Denne betingelse blev ikke opfyldt og fremgik ikke af de senere ændringer. 
This condition was not complied with and did not appear in the subsequent amendments.
Den blev i stedet erstattet med flere andre betingelser med det overordnede formål at sikre udarbejdelse af en strategi for den offentlige forvaltning - en betingelse, som er lettere at opfylde. 
Instead, it was replaced by several other conditions, the general aim being ‘the preparation of strategy on public administration’ — a condition that is easier to comply with.
Programmet for Portugal indeholdt en betingelse med krav om, at der - senest ultimo 2011 - skulle udarbejdes en handlingsplan til reform af arbejdsløshedsforsikringssystemet, navnlig ved at reducere den maksimale arbejdsløshedsunderstøttelsesperiode til højst 18 måneder for nye arbejdsløse. 
The Portuguese programme included a condition requiring — by the end of 2011 — the preparation of an action plan to reform the unemployment insurance system, notably by reducing the maximum duration of unemployment insurance benefits to no more than 18 months for newly unemployed persons.
Efter reformen blev den maksimale arbejdsløshedsunderstøttelsesperiode reduceret fra 38 til 26 måneder, dvs. over loftet på 18 måneder, som oprindeligt blev aftalt med de portugisiske myndigheder. 
After the reform the maximum duration of unemployment benefits was reduced from 38 to 26 months and so exceeded the ceiling of 18 months that was initially agreed with the Portuguese authorities.
Del II - Processerne var generelt svage 40 84 Vi fandt betydelige forskelle mellem betingelsernes stringens. 
Part II — Processes were generally weak 40 84 We found significant differences between conditions in terms of stringency.
Betingelserne i betalingsbalanceprogrammerne krævede typisk, at der blev vedtaget visse lovændringer. 
Balance-of-payment programme conditions typically required the enactment of certain legislative changes.
Derimod indebar programmerne for eurolandene ofte kun den første type betingelser, som kun sjældent skulle vedtages af parlamentet. 
In contrast, the euro area programmes often set only the first type of condition, and adoption by parliament was seldom required.
Som følge heraf var beslutningerne om trancher udelukkende baseret på det forberedende arbejde og ikke på den faktiske gennemførelse af reformerne (jf. tekstboks 5). 
As a result, decisions on instalments were based only on preparatory steps and not on the actual implementation of reform (see Box 5).
85 En anden forskel vedrørte antallet af betingelser, som steg med tiden. 
85 Another difference lay in the number of conditions, which grew over time.
Mens Ungarn skulle opfylde færre end 60 unikke betingelser, skulle Portugal opfylde ca. 400. 
Whereas Hungary was required to comply with fewer than 60 unique conditions, Portugal was faced with around 400.