natgillin/translations-raw huggingface dataset:
Det er ikke sžrlig interessant at sammenligne udbyttet fra et selskab efter fradrag af personaleudgifter med en selvstžndig (1) Rdets forordning (EŻF) nr. 3508/97 af 27. november 1992 om et integreret system for forvaltning og kontrol af visse EF-stżtteordninger (EFT L 355 af 5.12.1992, s. 
It is not very meaningful to compare the profit of a limited company, after deduction of staff expenditure, with the income (1) Council Regulation (EEC) No 3508/92 of 27 November 1992 establishing an integrated administration and control system for certain Community aid schemes (OJ L 355, 5.12.1992, p.
(2) De eneste INLB-indikatorer med betydning for landbrugsbedrifter, der har form af selskaber, er sledes Čbedriftens bruttovžrditilvžkstÇ og Čbedriftens nettovžrditilvžkstÇ, som er mindre relevante i forbindelse med indkomstniveauet. 
(2) In the case of holdings organised as corporations, the only two meaningful indicators are Ôfarm net added valueŐ or Ôfarm gross added valueŐ, which are less meaningful in this context as far as the level of income is concerned.
(3) Ses der udelukkende p INLBŐs undersżgelsesomrde (erhvervsmžs-sige bedrifter), havde 25,4 % af bedrifterne ifżlge den franske undersżgelse ČStructuresÇ form af selskaber i 1997. 
(3) If we take into account the FADN field of observation (professional holdings), the ÔStructuresŐ survey in France gave for 1997 25,4 % of holdings as being registered as companies.
(4) Europa-Kommissionen, Generaldirektoratet for Landbrug: Sammenfattende rapport for INLB-komitens 141. mżde i Midi-Pyrnes, VI. 
(4) European Commission, Directorate-General Agriculture, Summary Report on the 141st FADN committee meeting in Midi-Pyrnes, VI.
A.3/YP D(99), s. 
A.3/YP D(99), p.
Ministeriet for Landbrug og Fiskeri: Agreste Primeur, nr. 93, juni 2001. 
Ministry of Agriculture and Fisheries, Agreste Primeur No 93-June 2001.
(5) Det tyske forbundsministerium for forbrugerbeskyttelse, fżdevarer og landbrug: Forbundsregeringens rapport om fżdevare-og landbrugspolitikken i 2002. Berlin, 2002, tabel 8, s. 
(5) German Federal Ministry of Consumer Protection, Food and Agriculture, summary of the report by the Federal Government on food and agricultural policy 2002, Berlin, 2002, Table 8, p.
12. landbrugers indkomst. 
12. of an individual farmer.
Ikke desto mindre er INLB helt og holdent designet med henblik p traditionelle familiebedrifter, og der findes ingen sžrlig indikator for landbrugsbedrifter, der har form af selskaber. 
Nevertheless, the FADN remains wholly designed for traditional family holdings and does not provide any separate indicator for farms organised as companies.
Det er meningen, at man med dataene vedrżrende 2002, som vil foreligge i 2004, vil kunne sondre mellem landbrugsbedrifterne ud fra deres juridiske form. 
Provision has been made for differentiation between farm holdings on the basis of their legal status in the data for the 2002 financial year, which will be available in 2004.
Landbrugsregnskaberne (LR) Retsgrundlag og koncept 28. 
The Economic Accounts for Agriculture (EAA) Legal basis and concept 28.
Landbrugsregnskaberne udarbejdes inden for rammerne af det europžiske nationalregnskabssystem (ENS) og har til forml at tilvejebringe sammenlignelige, aktuelle og plidelige data om den żkonomiske situation inden for landbruget og specielt om udviklingen i landbrugets indkomst (6). 
The EAA are drawn up within the framework of the European System of Integrated Economic Accounts (ESA) with the aim of providing comparable, up-to-date and reliable information on the economic situation of the agricultural sector and, more particularly, on the development of agricultural incomes (6).
Eurostat har offentliggjort landbrugsregnskaber siden 1964. 
They have been published by Eurostat since 1964.
Formlet med LR er at vurdere landbrugsproduktionen og de dermed forbundne omkostninger. 
The aim of the EAA is to evaluate agricultural production and related costs.
Udgangspunktet er landbrugsbedriften og den samlede landbrugsproduktion hidrżrende fra en hovedaktivitet eller en biaktivitet beregnet p grundlag af liste over aktiviteter. 
The point of departure is the farm holding and the entire agricultural production resulting from a full-time or part-time agricultural activity, which is defined on the basis of a list of activities.
Bedrifternes ikke-landbrugsmžssige biaktiviteter tages ikke i betragtning. 
The holdingsŐ secondary non-agricultural activities are not taken into consideration.
Men de indgr i vžrdien af produktionen, hvis det er umuligt at adskille dem fra hovedland-brugsaktiviteten. 
These activities are nevertheless included in the value of production if it is impossible to distinguish them from the main agricultural activity.
LR er endnu i dag baseret p en gentlemenŐs agreement, hvorved medlemsstaterne har forpligtet sig til at rette sig efter et begrebsapparat og en ržkke regler, som er fastlagt under anvendelse af en fžlles metodologi vedrżrende opstilling af landbrugsregnskaber. De har endvidere forpligtet sig til at overholde en tidsplan for indberetning af data. 
The EAA are still based at present on a gentlemenŐs agreement, according to which the Member States have undertaken to comply with the concepts and rules of a common methodology for drawing up the EAA and a timetable for forwarding the data.
I februar2003 forelagde Kommissionen et forslag for Europa-Parlamentet og Rdet til en forordning om landbrugsregnskaber (7). 
In February 2003, the Commission submitted a proposal for a Regulation concerning the economic accounts for agriculture to the European Parliament and the Council (7).
Dette forslag, som i żjeblikket behandles i den parlamentariske lovgivningsprocedure, bygger i det store hele p den hidtil anvendte metodologi. 
This proposal, which is currently passing through the parliamentary legislative procedure, is mostly based on the methodology which has been applied so far.
Produktionens vžrdi beregnes ved at multiplicere mžngderne med de relevante priser. 
The production value is calculated by multiplying the quantities by the relevant prices.
Vžrdierne meddeles af de statistiske kontorer eller ministerierne i medlemsstaterne p baggrund af nationale statistikker for de enkelte driftsgrene. 
The values are provided by the statistics offices or ministries of the Member States on the basis of national statistics for each branch.
Hvis der ikke foreligger statistikker for de enkelte driftsgrene, anvendes der andre kilder; for eksempel kan INLB-resultaterne for de foregende r ekstrapoleres. 
Where statistics for the sectors are not available, other sources are used; for example, FADN statistics for previous years may be extrapolated.
Figur 2 giver et overblik over LR og de indikatorer, der afledes heraf. 
Figure 2 gives an overview of the EAA and the indicators derived from them.
(6) Kommissionen for De Europžiske Fžllesskaber: Forslag til Europa-Parlamentets og Rdets forordning om landbrugsregnskaber i Fžllesskabet. Bruxelles, 4. februar 2003, KOM(2003) 50 endelig, betragtning 1. 
(6) Commission of the European Communities, Proposal for a Regulation of the European Parliament and of the Council on the economic accounts for agriculture in the Community, Brussels, 4 February 2003, COM(2003) 50 final, first preamble.
(7) Kommissionen for De Europžiske Fžllesskaber: Forslag til Europa-Parlamentets og Rdets forordning om landbrugsregnskaber i Fžllesskabet. Bruxelles, 4. februar 2003, KOM(2003) 50 endelig. 
(7) Commission of the European Communities, Proposal for a Regulation of the European Parliament and of the Council on the economic accounts for agriculture in the Community, Brussels, 4 February 2003, COM(2003) 50 final.
20.2.2004 DA Den Europžiske Unions Tidende Figur 2 Indkomstindikatorer afledt af landbrugsregnskaberne (AE = rsarbejdsenhed) C 45/9 Driftsgrenens produktion Đ Forbrug i produktionen = Bruttovžrditilvžkst i basispriser Đ Forbrug af realkapital = Nettotilvžkst i basispriser + Andre produktionssubsidier Đ Andre produktionsskatter = Faktorindkomst + Modtagne renter Đ Aflżnning af ansatte Đ Betalte forpagtningsafgifter Đ Betalte renter = Nettovirksomhedsindkomst Deflateret og divideret med AE (samlet): Indikator A Deflateret og divideret med AE (ulżnnet): Indikator B Deflateret: Indikator C Indikator A: Indeks for landbrugets reale faktorindkomst pr. rsarbejdsenhed. 
20.2.2004 EN Official Journal of the European Union Figure 2 Income indicators derived from the Economic Accounts for Agriculture (AWU = annual work unit) C 45/9 Final output Đ Intermediate consumption = Gross value added at basic prices Đ Consumption of fixed capital = Net value added at basic prices + Other subsidies on production Đ Other taxes on production = Factor income + Interest received Đ EmployeesŐ remuneration Đ Rent paid Đ Interest paid = Net entrepreneurial income deflated and divided by AWU (total): Indicator A deflated and divided by AWU (unpaid): Indicator B deflated: Indicator C Indicator A: Index of the real income of factors in agriculture per annual work unit.
Indikator B: Indeks for landbrugets reale nettovirksomhedsindkomst pr. ulżnnet rsarbejdsenhed. 
Indicator B: Index of real net agricultural entrepreneurial income per unpaid annual work unit.
Indikator C: Landbrugets nettovirksomhedsindkomst. 
Indicator C: Net entrepreneurial income of agriculture.
Kilder: De Europžiske Fžllesskabers Statistiske Kontor, Revenu de lŐactivit agricole en 2001, Union europenne et pays candidats (dition 2002), Luxembourg, 2003, s. 
Sources: Statistical Office of the European Communities, Income from agricultural activities in 2001 Ń European Union and Candidate Countries (2002 edition), Luxembourg 2003, p.
108; Hndbog om landbrugs-og skovbrugsregnskaber LR/SR (Rv. 1.1), punkt 4.12. 
108; Manual on the Economic Accounts for Agriculture and Forestry EAA/EAF (Rev. 1.1), No 4.12.
Eurostat offentliggżr et fżrste skżn ved slutningen af det pgžldende regnskabsr. 
Eurostat publishes a first estimate towards the end of the financial year concerned.
Et andet skżn offentliggżres om forret det fżlgende regnskabsr, og de endelige tal offentliggżres om sommeren. 
It publishes a second estimate in the spring of the subsequent financial year and then presents final figures in the summer.
Bemžrkninger 34. 
Observations 34.
For at kontrollere dataenes nżjagtighed undersżgte Retten to poster i LR for 2000 i de besżgte medlemsstater: kornproduktion og Čforbrug i produktionenÇ. 
Two headings in the EAA 2000 were examined in the Member States audited in order to verify the exactness of the data Ń cereal production and Ôintermediate consumptionŐ.
Hvad angr den fżrste post, er statistikkerne generelt af rimelig god kvalitet, men nr det gžlder Čforbrug i produktionenÇ, er det svžrere at opn plidelige tal. 
In the case of the first heading, the statistics available are generally of reasonably good quality. In the case of Ôintermediate consumptionŐ, it is more difficult to obtain reliable figures.
Revisorerne rekonstruerede beregningen af disse to aggregater og kontrollerede kilden til alle de anvendte grunddata. 
The auditors retraced the various stages of the calculation of these two aggregates and checked the source of all the underlying data used.
Bortset fra to regnefejl Ń den ene ubetydelig, den anden vžsentlig Ń som straks blev rettet, fandt revisorerne ingen ukorrekte vžrdier. 
Apart from two calculation errors (one negligible, the other significant) which were rectified immediately, the auditors found no inaccurate values.
De bemžrkede dog, at der var store forskelle i statistikkernes kvalitet i de besżgte medlemsstater. 
Nevertheless, they noted that the quality of the statistics varied considerably in the Member States visited.
Mens nžsten alle de besżgte medlemsstater havde statistiske produktionsdata, som var indsamlet enten i henhold til et retsgrundlag eller p frivillig basis, var der, nr der var tale om Čforbrug i produktionenÇ kun foretaget skżn baseret p kriterier og hypoteser, som var forskellige fra medlemsstat til medlemsstat. 
Whereas, almost all Member States visited had statistical data on production, either based on statutory provisions or collected voluntarily, in the case of Ôintermediate consumptionŐ there were only estimates based on hypotheses, which varied from Member State to Member State.
For at kunne vurdere de forskellige tals plidelighed forsżger Eurostat at lżse de ovennžvnte problemer p to mder: For det fżrste har Eurostat taget initiativ til at udarbejde en oversigt over LR, hvor hver medlemsstat angiver kilden til dataene og de metoder, der er anvendt ved beregningen af de vžrdier, der er indberettet til Eurostat. 
Concerning the evaluation of the reliability of the various figures, Eurostat attempts to overcome the difficulties mentioned above in two ways. On the one hand, it has launched an initiative to draw up an inventory of the EAA, in which each Member State specifies the sources of its data and the methods it used to calculate the values forwarded to Eurostat.
For det andet er Eurostat begyndt at udarbejde standardrapporter for hvert land og hvert regnskabsr. 
On the other hand, it has begun drawing up standard reports by country and financial year.
Mulighederne for at sammenholde de forskellige datakilder er imidlertid langtfra udtżmt, og slutbrugeren af LR har ingen indikator, der kan anvendes til vurdering af dataenes statistiske nżjagtighed. 
Nevertheless, all the opportunities for cross-checking with data from other sources have not been exhausted and the end-user of the EAA has no indicator which would allow him to assess the statistical accuracy of the data.
Indkomsten i sektoren landbrugshusholdninger (ISLH) Retsgrundlag og koncept 37. 
Income of the Agricultural Households Sector (IAHS) Legal basis and concept 37.
I 1985 offentliggjorde Kommissionen en undersżgelse af perspektiverne for den fžlles landbrugspolitik. 
In 1985, the Commission published a study of the prospects for the agricultural sector.
Heri gav den et overslag over, hvor mange landbrugere der ville f behov for direkte indkomststżtte, hvis deres indkomst blev utilstržkkelig, og over de dermed forbundne omkostninger for Fžllesskabets budget (1). 
In this study it estimated the number of farmers who would require direct income support because their income was insufficient, and the relevant costs for the Community budget (1).
Den debat, som Kommissionens grżnbog fra 1985 gav anledning til, viste, at Kommissionen manglede oplysninger om landbrugshusholdningernes samlede indkomst. 
The discussion provoked by the CommissionŐs Green Paper of 1985 showed that it lacked information on the total income of agricultural households.
Derfor startede Eurostat projektet ČLandbrugshusholdningernes samlede indkomstÇ. I 1997 blev statistikkerne vedrżrende (1) Kommissionen for De Europžiske Fžllesskaber: KOM(85) 333 endelig, s. 
In 1997, the statistics relating to the total income of agricultural households were renamed statistics on the ÔIncome of the (1) Commission of the European Communities, COM(85) 333 final, p.
56 ff. 
56 ff.
C 45/10 DA Den Europžiske Unions Tidende 20.2.2004 landbrugshusholdningernes samlede indkomst omdżbt til statistikkerne vedrżrende indkomsten i sektoren landbrugshusholdninger (ISLH) for bedre at beskrive deres indhold og gżre det lettere at skelne dem fra andre statistikker. 
C 45/10 EN Official Journal of the European Union 20.2.2004 Agricultural Households SectorŐ (IAHS) in order to give a more precise description of their contents and distinguish them more clearly from other statistics.
Formlet med de statistikker, der udarbejdes efter den metodologi, der er baseret p sektoren landbrugshusholdninger (ISLH), er at tilvejebringe et instrument til mling af den samlede indkomst med henblik p: a) r efter r at studere udviklingen i landbrugshusholdningernes samlede aggregerede indkomst i medlemsstaterne b) at overvge udviklingen i indkomstsammensžtningen, navnlig den del af indkomsten, der kommer fra landbrugsbedrif-ten, fra anden lżnnet virksomhed, fra ejendomsbesiddelse og fra sociale ydelser c) at sammenligne udviklingen i landbrugshusholdningernes samlede indkomst pr. husholdning, pr. medlem i husholdningen og pr. forbrugsenhed med udviklingen i andre sociożkonomiske grupper d) at sammenligne landbrugernes samlede indkomst pr. enhed med indkomsten i andre sociożkonomiske grupper (1). 
The aim of the statistics drawn up in accordance with the method based on the Agricultural Households Sector (IAHS) is to provide an instrument for measuring total income in order to: (a) study changes, year-on-year, in the aggregate income of agricultural households in the Member States; (b) track changes in the composition of this income, in particular in the percentage of this income that comes from agricultural holdings, other paid employment, property and social benefits; (c) compare changes in the total income of agricultural households with those in the income of other socioeconomic groups by household, member of the household, and consumption unit; (d) compare total farmersŐ income per unit with that of other socioeconomic groups (1).
ISLH-konceptet bygger i det vžsentlige p den disponible nettoindkomst. 
The central concept of the IAHS is net disposable income.
Foruden indtžgter fra lżnnet virksomhed omfatter denne indkomst pensioner og andre overfżrselsindkomster samt vžrdien af de landbrugsprodukter, som husholdningen selv har forbrugt, samt lejevžrdien af familiens bolig. 
This includes, in addition to income from paid employment, rents and other transfer payments, the value of agricultural goods produced and consumed by the household and the rental value of owner-occupied dwellings.
Navnlig skat og sociale bidrag skal fratržkkes dette belżb. 
Taxes and social benefits, in particular, are deducted from the amount thus calculated.
Projektet ČIndkomsten i sektoren landbrugshusholdnin-gerÇ har ikke noget egentligt retsgrundlag, men er baseret p en gentlemenŐs agreement indget mellem EFŐs medlemsstater i Den Stende Landbrugsstatistiske Komit i Eurostat. 
The ÔIncome of the Agricultural Households SectorŐ project has no legal basis; it is based on a gentlemenŐs agreement between the Member States of the European Community within EurostatŐs Agricultural Statistics Committee (ASC).
Figur 3 viser, hvordan den disponible nettoindkomst beregnes. 
Figure 3 explains the calculation of net disposable income.
(1) Europa-Kommissionen: ČRevenu du secteur des mnages agricolesÇ, beretning for 1999. Luxembourg, 2000, tabel 1.1, s. 
(1) European Commission, Income of the Agricultural Households Sector, 1999 Report, Luxembourg, 2000, Table 1.1, p.
Figur 3 Beregning af den disponible nettoindkomst i ISLH Overskud af produktion hidrżrende fra selvstžndig virksomhed a) landbrugsaktivitet b) ikke-landbrugsmžssig aktivitet c) tilregnet (imputeret) leje for boliger, der bebos af ejeren. + Godtgżrelse for landbrugsaktivitet eller ikke-landbrugsmžssig aktivitet til medlemmer af landbrugshusholdningen i deres egenskab af ansatte + Modtaget formueindkomst + Skadesforsikringserstatninger (i tilfžlde af legemlig eller materiel skade) + Sociale ydelser (undtagen i naturalier) + Diverse lżbende overfżrsler (modtaget) = Midler i alt Đ Betalt formueindkomst Đ Nettopržmie til skadesforsikring Đ Lżbende indkomst-og formueskatter Đ Sociale bidrag Đ Diverse lżbende overfżrsler (betalt) = Disponibel nettoindkomst Kilde: Berkeley Hill: Farm Incomes, Wealth and Agricultural Policy, 3. udgave. Hants, 2000, Ashgate Publishing Ltd, s. 
Figure 3 Calculation of net disposable income within the framework of the IAHS Net operating surplus from independent activity (a) from agricultural activity (b) from non-agricultural activity (c) from imputed rental value of owner-occupied dwellings + Compensation to members of agricultural households as employees, from agricultural and non-agricultural activity + property income received + non-life insurance claims (personal and material damage) + social benefits (other than social benefits in kind) + miscellaneous inward current transfers (paid) = Total resources Đ property income paid Đ net non-life insurance premiums Đ current taxes on income and wealth Đ social contributions Đ miscellaneous outgoing transfers (paid) = Net disposable income Source: Farm Incomes, Wealth and Agricultural Policy, Berkeley Hill, Ashgate Publishing Ltd, Hants 2000, 3rd edition, p.
184. 
184.
Mleenheden omfatter alle de personer, der lever under samme tag. 
The unit of measurement covers all the persons living under the same roof.
For at skelne landbrugshusholdninger fra andre husholdninger har Eurostat fastlagt to definitioner: I snžver forstand er en landbrugshusholdning en husholdning, hvor referencepersonen Ń normalt forsżrgeren Ń har sin hovedindkomst fra landbrug. 
In order to distinguish agricultural households from other households, Eurostat has developed two definitions: in the narrow sense of the term, an agricultural household is a household where farming is the main source of income of the reference person Ń as a general rule, the head of the household.
I bred forstand er der derimod tale om en landbrugshusholdning, hvis mindst t medlem af husholdningen har en vis indkomst fra selvstžndig landbrugsvirksomhed (2). 
In the broad sense of the term, on the other hand, all households are considered to be agricultural households in which at least one member draws some income from an independent agricultural activity (2).
Bemžrkninger Mikrożkonomisk eller makrożkonomisk metode 42. 
Observations Microeconomic and macroeconomic approaches 42.
Ligesom i forbindelse med LR er de datakilder, der anvendes til ISLH i de forskellige medlemsstater, ikke harmoniseret. 
As in the case of the EAA, the sources of data used for the IAHS in the various Member States have not been harmonised.
For at gżre det s enkelt som muligt for medlemsstaterne at anvende deres data, lader Eurostat dem vžlge mellem flere forskellige metoder til beregning af indkomsten i sektoren landbrugshusholdninger. a) (2) Den disponible indkomst i sektoren Člandbrugshusholdnin-gerÇ kan beregnes ved ekstrapolering af mikrożkonomiske data i undersżgelser af familiernes budgetter, i skattevžsenets fortegnelser eller i landbrugsbedrifternes regnskaber. Europa-Kommissionen: ČRevenu du secteur des mnages agricolesÇ, beretning for 1999. Luxembourg, 2000, s. 
To enable the Member States to apply the simplest method with regard to the information at their disposal, Eurostat allows them to choose between various approaches to determine the income of the agricultural households sector: (a) the disposable income of the Ôagricultural householdsŐ sector may be obtained by the extrapolation of microeconomic data obtained from surveys of family budgets, tax records or surveys of the accounts of agricultural holdings; (2) European Commission, Income of the agricultural households sector, 1999 Report, Luxembourg, 2000, p.
103 ff. 
103 ff.
20.2.2004 DA Den Europžiske Unions Tidende C 45/11 b) c) Indkomstkontoen for sektoren ČhusholdningerÇ i nationalregnskabet inddeles i sžrlige underkonti for landbrugshusholdningerne og de żvrige sociożkonomiske grupper. 
20.2.2004 EN Official Journal of the European Union C 45/11 (b) (c) in the national accounts, the distribution of income account for the ÔhouseholdsŐ sector is subdivided into separate sub-accounts for agricultural households and other socioeconomic groups.
Forde-lingsnżglen hentes normalt fra en kilde med makrożkonomiske data (makrożkonomisk metode). hybridmetoden bestr i at beregne indkomsten fra landbrugsaktiviteten p et makrożkonomisk grundlag, mens de andre elementer i den disponible indkomst beregnes p grundlag af mikrożkonomiske data (1). 
The distribution key is usually taken from a source of macroeconomic data (macroeconomic approach); a ÔhybridŐ approach, where the income from agricultural activity is calculated on a macroeconomic basis but the other components making up disposable income are taken from microeconomic sources of information (1).
Nederlandene: Forskellen mellem indkomsterne beregnet efter henholdsvis den mikrożkonomiske og den makrożkonomiske metode Tabel 1 43. 
Table 1 The Netherlands: difference between incomes calculated by the microeconomic approach and incomes calculated by the macroeconomic approach 43.