natgillin/translations-raw huggingface dataset:
Det drejer sig udelukkende om selvstændigt finansie¬ rede projekter, idet Fællesskabet i Indien ikke deltager i samfinansierede projekter med andre bistandsydere. 
Only autonomous financing is involved here, since the Community has not entered into co-financing schemes in India with other donors.
En stor del af projekterne er endnu ikke afsluttet. 
Many of the projects are being implemented.
Revisionsrettens undersøgelse har omfattet finansiel bistand på 200 mio ECU (64 % af den samlede bistand), hvoraf 128,3 mio ECU (41 % af den samlede forpligtelse) er blevet revideret på stedet i den nordlige, vestlige og sydlige del af landet. 
The Court of Auditors' audit covered 200 Mio ECU's worth of financing (64% of the whole), 128,3 Mio ECU of which was checked on the spot (41 % of the appropriations committed), in the north, west and south of the country.
Retten har desuden benyttet oplysninger i den rapport, som Kommissionens finansinspektor aflagde i september 1985 vedrørende bistandsbeløb på 68,5 mio ECU. 1.3. 
Some useful information was, moreover, obtained from studying a report which the Commission's Financial Controller drew up in September 1985 on financing operations worth 68,5 Mio ECU. ^^cooperation.
De myndighe-; der, som varetager den tekniske forvaltning af kunstvanding, rvandbygning, vandforsyniNg, osv.l og som i de indiske delstater har ansvaret for den største del af de EF-finansierede projekter, har vist at være effektive. 
In the Member States of the Indian Union, the ^^technical departments dealing with irrigation, water engineering, water supplies, etc., which were responsible for the majority of the projects financed by the EEC, seemed to be efficient.
1.5. (a) (b) Denne beretning er delt i to afsnit: de finansierede projekter, og administrationen af bistanden til Indien. 
1.5. (a) (b) This report comprises two parts: the projects financed; the management system for the aid granted to India.
DE FINANSIEREDE PROJEKTER Kunstgødningsleverancer 2.1. 
2.
Gennemgangen af dokumentationsmaterialet og regnskabsførelsen har vist, at kunstgødningsleverancer indtil nu har tegnet sig for 212 mio ECU i forpligtelser eller 67,3 % af det finansielle og faglige samarbejde med Indien (jf. tabeli). 
A scrutiny of the accounting records and management shows that supplies of fertilizers represent, to date, commitments worth 212 Mio ECU, i.e. 67,3 % of the financial and technical cooperation with India (see Table 1).
Kommissionen har hvert år siden 1979, efter udtalelse fra udvalget for bistand til ikke-associerede udvik¬ lingslande, truffet afgørelse om at finansiere en kunstgød-, ningsleverance til Indien. 
Every year since 1979 the Commission has decided, after consulting the Committee for Aid to Non-Associated Developing Countries (NADC Committee), to finance a supply of fertilizers to India.
På grundlag af disse afgørelser og de hertil svarende finansieringsaftaler indleder de indiske myndigheder Mineral and Metal Trading Corporation of India (MMTC) normalt en udbudsprocedure i samarbejde med EF-Kommissionen. De udvælger de lavestbydende leverandører, af kunstgødning, som er fremstillet i Fællesska¬ bet. 
As a rule, once these decisions have been taken, and the corresponding financing agreements have been signed, the Indian authorities the Mineral and Metal Trading Corporation of India (MMTC) , together with the Commission of the European Communities, issue invitations to tender.
MMTC indgår derefter kontrakt med leverandørerne, og når leverandørerne har opfyldt deres forpligtelser, udbe¬ taler MMTC af købesummen og'sender fakturaerne og/eller transportdokumenterne til EF-Kommissionen. 
The MMTC concludes a contract with these suppliers and, once they have fulfilled their obligations, pays them and submits the corresponding invoices for purchases-and/or transportation to the Commission of the European Communities.
Kommissio¬ nen godtgør derefter de indiske myndigheder de pågældende beløb i valuta inden for grænserne af de indgåede forpligtel-2.2. 
Within the limits of the appropriations committed, the Commission' then reimburses the Indian authorities in foreign currency for the sums in question.
Disse udgifter afholdes over budgettets artikel 930, som siden 1981 udelukkende anvendes til dækning af udgifter, der er afholdt i henhold til Rådets forordning (EØF) nr. 442/81 af 17. februar 1981 ('). 
This expenditure is charged to Article 930 of the budget, which, since 1981, is intended ,, solely to cover expenditure committed ' in ' accordance with Council Regulation (EEC) No 442/81 of 17 February 1981 (').
Det er dog tvivlsomt, om denne fremgangsmåde er i overensstemmelse med forord¬ ningens regler, idet det i artikel 6, stk. 1, bestemmes, at »Bistanden kan anvendes til dækning af udgifter i forbindelse med indførsel ...... der er nødvendige for projekternes og programmernes gennemførelse«. Af denne centrale bestem¬ melse fremgår det forudsætningsvis, at den finansielle og faglige bistand går ud på at finansiere »projekter« og »programmer«. 
It is questionable, however, whether this system complies legally with the rules laid down in this Regulation , since Article 6(1) thereof stipulates that 'Aid may cover expenditure on imports . . . required to carry out projects and programmes'. This key provision states implicitly that the financial and technical aid is for financing 'projects' and 'programmes', terms which still have to be defined but which obviously do not cover international trading transactions.
Bestemmelsen åbner kun mulighed for at foretage indførsler i forbindelse med gennemførelse af projekter og programmer, der indgår som et led i EF's udviklingsbistand. 
Moreover, it authorizes only secondary imports connected with the carrying-out of projects or programmes which are likely to further the' aims of the Community's development policy.'
Indførsler er imidlertid hovedelementet i kunstgødnings¬ leverancerne, og de er i hvert fald ikke, i forordningens forstand, nødvendige for gennemførelsen af fællesskabsfinansierede projekter eller programmer. 
Imports are, however, the main element of the operations to supply fertilizers and are certainly not required, within the meaning of the Regulation, for carrying out projects or programmes financed by the Community.
Forvaltningen af kunstgødningsleverancerne 2.3. 
Management of the operations to supply fertilizers 2.3. "
Det fremgår af Kommissionens sagsakter, at Indiens behov for kunstgødning jævnligt undersøges. 
It is clear from examining the Commission's files that studies of India's fertilizer requirements have been carried out
Nr. C 75/4 De Europæiske Fællesskabers Tidende 23. 3. 
No C 75/4 Official Journal of the European Communities 23. 3.
87 Tabel 1 . EF-finansierede projekter i Indien inden for det finansielle og faglige samarbejde, pr. 
87 Table 1 Situation regarding Community aid to India to finance financial and technical cooperation, as at 31.
12. : NA/76/1 NA/77/1 NA/77/2 NA/78/1 ··. 
12. 1985 Project No NA/76/1 NA/77/1 NA/77/2 NA/78/1.
NA/78/2 .'' NA/79/9 NA/79/36.. NA/79/37 NA/80/5 NA/80/34 NA/80/37 NA/81/10 NA/8Ì/13 NA/82/10 NA/82/5 NA/82/6 NA/82/30 NA/83/16 NA/83/18-; NA/83/26 NA/84/10 NA/84/18 1985 Projekt nr. 
NA/78/2 NA/79/9 NA/79/36 NA/79/37 NA/80/5 NA/80/34 NA/80/37 NA/81/10 NA/81/13 NA/82/10 NA/82/5 NA/82/6 NA/82/30 NA/83/16 NA/83/18 NA/ 83/26 NA/84/10 NA/84/18 (*) The total amount of appropriations committed for the supply of fertilizers therefore represents 212 Mio ECU.
Program Indgåede forplig¬ telser (mio ECU) 6,0 6,4 5,6 15,4 2,0 25,0 1,5 3,0 28,0 0,6 3,8 36,0 7,0 45,0 '3,0 1,0 1,0 6,5 25,0 33,0 45,0 15,0 314,8 Betalinger (mio ECU) 6,0 6,4 5,6 15,1 2,0 25,0 · . M 2'7 ' 28,0 0,1 3,8 35,9 1,8 45,0 0,3 Betegnelse Tørkeudsatte områder i Uttar Pradesh Opførelse af lagerrum til brødkorn og kunstgødning (CWC) Oplagring af korn Kooperativ oplagring (NCDC) Orkansikre bygninger i Andhra Pradesh og Tamil Nadu Kunstgødningsleverancer (*) Beskyttelse mod orkan og oversvømmelser i Orissa Beskyttelse mod oversvømmelser i Vestbengalen Kunstgødningsleverancer (*) Orkansikre bygninger i Tamil Nadu (fase II) Orkansikre bygninger i Kerala Kunstgødningsleverancer (*) Skovbeplantning og beskyttelse af vandressourcerne i Uttar Pradesh og Vestbengalen Kunstgødningsleverancer (*) Orkansikre bygninger i Andhra Pradesh (fase II) Orkansikre bygninger i Tamil Nadu (fase III) . 
33,0 45,0 Construction of Warehouses for Storage of Foodgrains and Fertilizers (CWC) Intensive Grain Storage Cooperative Storage (NCDC) Cyclone Protection Shelters in Andhra Pradesh and Tamil Nadu Supply of Fertilizers (*) Cyclone and Flood Protection Project in Orissa Flood Protection Project in West Bengal Supply of Fertilizers (*) Cyclone Protection Shelters in Tamil Nadu (Phase II) Cyclone Proteaion Shelters in Kerala Supply of Fertilizers (*) Afforestation and Water Conservation Project in Uttar Pradesh and West Bengal Supply of Fertilizers (*) Cyclone Protection Shelters in Andhra Pradesh (Phase II) Cyclone Protection Shelters in Tamil Nadu (Phase III) Pilot Project for Village Trout Fish Farming in Jammu and Kashmir State Centres for Training in Rural Development Modernization of Tank Irrigation Systems in Tamil Nadu Supply of Fertilizers (*) Supply of Fertilizers (*) Development of Water Control Systems for Diversification of Crops in Maharashtra - .
3. 87 De Europæiske. Fællesskabers Tidende Nr. C 75/5 ne foretages af Kommissionen selv eller for dennes regning. 
23. 3. 87 Official Journal of the European Communities No C 75/5 by or on behalf of the Commission at regular intervals.
De viser klart, at kunstgødning er en grundlæggende faktor i Indiens »grønne revolution«, og at landets voksende behov på dette område ikke kan dækkes af landets egen produktion, selv om denne er i stadig udvikling. 
These studies show that fertilizers are a key factor in India's 'green revolution' and that the country's increasing needs in this sphere cannot be met from its own domestic production,· despite the fact that the latter is expanding.
Enhver finansiel bistand i forbindelse med Indiens importprogram er derfor samtidig en aflastning for Indiens strukturelle betalingsbalanceunder¬ skud. 
Any financial assistance given to India's import programme therefore also helps to ease the structural deficit on its balance of payments.
I denne henseende er Fællesskabets bistand uden tvivl værdifuld, idet den opfylder et reelt behov. ^ Λ ter imidlertid næsten udelukkende kvælstofgødning (urin¬ stof), selv om de omtalte undersøgelser viser, at der i Indien er behov for andre kunstgødningsarter, bl.a. kaliumklorid, som europæiske producenter vil være i stand til at levere. 
It meets a genuine need. 2.4. However, the fertilizer imports financed by the Community concern almost exclusively nitrate fertilizers (made from urea), whereas the above-mentioned studies show that India also needs other types of fertilizer, in particular muriate of potash fertilizers, which European producers would be able to supply.
Retten har i Kommissionens sagsakter fundet tegn på, at der er udøvet pression fra de europæiske kvælstofproducenters side. · 2.5. 
The Court has found signs in the Commission's files suggesting that pressure has been exerted by European producers of nitrate fertilizers. I2.5.
De europæiske producenters oprindelige bud ligger meget tæt på hinanden, og prisniveauet er forholdsvis højt. 
The European producers' initial bids are all very similar to each other and all quite high.
Når resultaterne af udbudsprocedurerne foreligger, har MMTC hidtil forhandlet sig til prisnedsættelser hos de lavestbydende leverandører. Denne fremgangsmåde giver grundlag for at antage, at den internationale udbudsproce¬ dure således som den har udviklet sig på dette område lige fra begyndelsen ikke i alle tilfælde giver mulighed for at opnå de laveste priser. 
The MMTC has to date renegotiated the terms offered by the lowest bidders and has thus obtained lower prices. This practice would seem to indicate that the international procedure for calling for tenders, as derived from the Community practices developed from the very beginning, does not always make it possible to obtain the most advantageous prices.
Mindst én gang har de indiske myndigheder indledt udbudsproceduren, før Kommissionen havde indhentet udtalelse fra udvalget for bistand til ikke-associerede udvik¬ lingslande, og dermed før den havde truffet afgørelse om at finansiere kunstgødningsleverancerne. 
On at least one occasion, invitations to tender were sent out by the Indian authorities before the Commission had consulted the NADC Committee, and therefore before it had taken the decision to finance the imports of fertilizers.
Kommissionens tjenestegrene har ikke altid på for¬ hånd fået meddelelse fra de indiske myndigheder om ud¬ budsvilkårene, og i enkelte tilfælde har de end ikke fået mulighed for at være til stede ved åbningen af buddene. 2.8. 
The Commission departments concerned have not always been informed ¡^advance by the Indian authorities of the terms of the invitations to tender, nor even, in some cases, given the opportunity of being present at the opening of the tenders.
I mindst ét tilfælde har en leverandør, hvis hoved¬ virksomhed drives uden for Fællesskabet, kunnet opnå en fællesskabsleverance på 6,3mio ECU. 
On at least one occasion, a supplier whose principal place of business was outside the Community received 6,3 Mio ECU of business financed from Community funds.
Fordele og ulemper ved kunstgødningsleverancerne Fordele . 
The advantages and disadvantages of the operations to supply fertilizers The advantages 2.9.
Ulemper 2.11. 
The disadvantages 2.11.
Når kunstgødningen er leveret, er der ikke mulig, hed for andre former for overførsler af varer eller teknologi fra Europa til modtagerlandet. 
Once the fertilizers have been delivered, it is no longer possible for any other products or technology to be transferred from Europe to the recipient country.
Men i takt med, at Indien forsigtigt og gradvis beslutter sig for at åbne for samhandelen på visse områder, viser landet stor interesse for overførsler af teknologi på de områder, hvor det ikke selv mener at kunne dække behovet. 
Having decided to embark on a policy of cautiously and gradually opening up some aspects of its foreign trade, India is proving to be very interested in transfers of technology, in areas where it considers there is a gap to be filled.
Denne holdning, som er meget klar på højeste nationale plan, forekommer mindre overbevisende på administrativt plan, men genfindes tydeligt blandt de lokale projektansvarlige. 
This attitude is apparent at a very high level, seems to be less pronounced in the middle administrative grades, but is again very evident amongst those in charge of projects on the spot.
2.12. 
2.12. .
Kunstgødningsleverancerne medvirker ikke engang til at skabe en varig forbindelse. 
Supplying fertilizers does not even forge a lasting link.
Dette ville derimod være tilfældet for leverancer af andre former for avanceret tekno¬ logi (f.eks. agroindustrielt udstyr) i forbindelse med faglig bistand, eller hvis leverancen i det mindste indirekte medførte en sådan overførsel af teknologi. 
This would not, however, be the case if what was being supplied was more advanced technology (agricultural processing equipment, for example) coupled with technical assistance, or if, at the very least, the supplies indirectly entailed this transfer of technology.
Man kunne således f.eks. undersøge muligheden for at finansiere anlæg til fremstilling af vegetabilsk spiseolie, som den indiske befolkning har stort behov for, og hvor Fællesskabet i begyndelsen kunne levere råvaren. · Konklusioner 2.13. 
This would mean, for example, that the possibility could be explored of financing the construction of oil mills for the production of edible vegetable oils, which the Indians badly need and the raw materials for which would initially be supplied by the Community. Conclusions 2.13.
Den nuværende politik går således ud på at yde 67,3 % af EF's bistand i form af forbrugsgoder og blandt alle de mulige forbrugsgoder at begrænse sig til udeluk¬ kende at levere kvælstofgødning. 
AH in all, the present policy consists in supplying 67,3% of the Community aid in the form of consumable . goods and, of all the possible consumable goods, restricting these supplies solely to nitrate fertilizers.
Det ville være ønskeligt gradvis at begrænse den andel, leverancer af forbrugsgoder udgør af den samlede bistand til Indien, i det omfang Indien accepterer det, eller ligefrem ønsker det. 
It would be desirable to reduce step by step the share of supplies of consumable goods in total aid to India, provided that the country is in agreement, or even wishes such a réduaion.
Derved ville mulig¬ hederne for at finansiere investeringsprojekter øges. 
This would thus afford greater opportunities for financing investment projects.
Samtidig med denne gradvise begrænsning bør Fællesskabet sørge for, at der både i Bruxelles og New Delhi findes administrative og 2.9. 
In conjunction with this gradual reduction, the Community would, need to set' up No C 75/6.
Nr. C 75/6 De Europæiske Fællesskabers Tidende 23. 3. 87 finansielle tjenestegrene, som efter aftale med de indiske myndigheder kan udarbejde et stigende antal projekter og programmer, og som på effektiv måde kan bistå ved gennemførelsen af de vigtigste udviklingsmål i forordning (EØF) nr. 
Official Journal of the European Communities 23. 3. 87 administrative and financial departments, in Brussels and in Delhi, able to draw up, together with the Indian authorities, a growing number of projeas and programmes which would contribute as effeaively as possible to achieving the main development aims of Regulation (EEC) No 442/81 ('), namely the development of the rural environment and of food production to help the most needy sections of the population.
Og for så vidt angår kunstgødning, findes der også andre former end urinstof. 
And even as regards fertilizers, there are other types, apart from urea-based ones.
Kommissionen har ofte fremstillet kunstgødnings¬ leverancerne . som udviklingsprojekter ved at sætte dem i forbindelse med fortegnelser over investeringsprojekter, som de forskellige leverancer skulle svare til. 
The Commission has often presented the supplies of fertilizers as development projects, by annexing to them lists of investment projects for which this or that supply is ·-supposed to provide the counterpart funds.
Selv om der ikke er nogen tvivl om, at forpligtelserne og betalingerne i EF's regnskaber vedrører kunstgødningsleverancer hvilket også fremgår af den detaljerede gennemgang af udgiftsbila¬ gene er der en vis uklarhed med hensyn til de afgørelser, der forelægges for Ministerrådet (udvalget for bistand til ikke-associerede udviklingslande), og de finansieringsaftaler, der indgås med Den indiske Republik. 
Although there is no doubt whatsoever at the Community accounts level that the commitment and payment relate to supplies of fertilizers, asa case-by-case examination of the documents in support of the expenditure shows, there isa degree of ambiguity in the decisions submitted to the Council of Ministers (NADC Committee) and the financing agreements signed with the Republic of India.
2.16. " 
2.16.
I 1978 1980 fremstillede Kommissionen forhol¬ det som en kunstgødningsleverance, der var betinget af, at Indien gennemførte bestemte investeringer. 
In 1978 1980, the Commission presented the operation as a supply of fertilizer, on condition that India made "certain investments.
Senere blev det fremstillet som finansiering af investeringer i form af kunst¬ gødningsleverancer. 
Later, it presented the operation as the financing of investments in the form of deliveries of fertilizer.
Indtil 1984 fandtes ordlyden »kunst¬ gødningsleverance« dog fortsat i finansieringsafgørelserne og -aftalerne, og medlemsstaternes bemærkninger i udvalget for bistand til ikke-associerede udviklingslande har udelukkende vedrørt behovet for at yde bistand til Indien i form af forbrugsgoder. 
Up until 1984; the financing decisions and' agreements were nevertheless still worded 'supply of fertilizer' and the observations expressed by the Member States in the NADC Committee related solely to whether or not it was necessary to pay aid to India in the form of consumable goods.
Der er aldrig rejst spørgsmål om fordelene eller manglerne ved de udviklingsprojekter, der sættes i forbindelse med kunstgødningsleverancerne. 
The development projects associated with the supplies of fertilizer have never been challenged as regards their own merits or shortcomings.
På grundlag af gennemgangen af sagsakterne er det ikke muligt at få klarhed over, om Kommissionen med sin afgørelse har villet finansiere Indiens import af kunstgødning fra Fællesskabet over EF's budgetbevillinger på betingelse af, at der på Fællesskabets vegne gennemføres særlige udvik¬ lingsaktioner, der finansieres over det indiske budget, eller om EF har villet finansiere særlige udviklingsaktioner ved at give sit bidrag i naturalier, i form af kunstgødning, som modtageren undgår et betale i udenlandsk valuta. 
It is impossible to establish from an examination of the files whether, in taking its decision, the Community's intention was to finance, using budget appropriations, the importing by India of Community fertilizers, provided that specific development measures, financed out of the Indian Republic's budget, were carried out on behalf of the Community; or whether the Community wished to finance specific development measures by paying its contribution in kind in the form of fertilizers, for which the recipient is spared having to pay in foreign currency.
Som nævnt i punkt 2.1 og 2.15 er der efter analysen af budget-og regnskabsforvaltningen ingen tvivl om, at der rent faktisk er tale om kunstgødningsleverancer. 
As pointed out in paragraphs 2.1 and 2.15, an analysis of the budgetary and accounting management rules out any possibility of doubt: the transaaions involved here are, quite specifically, supplies of fertilizers.
EF har imidlertid opnået, at Den indiske Republik i sit investerings¬ program udpeger de projekter, som rent »politisk« sættes i forbindelse med kunstgødningsleverancer, og som EF får et vist indseende med (fremsendelse af gennemførelsesrapporter, modtagelse af besøg og en vis ekspertbistand samt ret til kontrol fra EFs side). 
Nevertheless, at the Community's request, thè Indian Republic has agreed to single out in its investment programme the projeas which it associates 'politically' with the supply of fertilizers and for which it allows the Community, to some extent, a right of inspection (sending of implementation reports, acceptance of visits and of some expert advice, and recognition of a Community right to audit).
De eneste projekter, der forelæg¬ ges for EF, er projekter, som fuldt ud finansieres i rupee, og dette udelukker i almindelighed enhver form for import af varer og tjenesteydelser fra Europa (jf. pkt. 
Only projeas completely financed in rupees are submitted to the Community, which normally means that any imports of goods or services from Europe are excluded (see paragraph 2.11).
2.11). .Den indiske Republik accepterer dog at være bundet i to hense¬ ender i forbindelse med den bistand, den modtager. 
The Indian Republic, for its part, agrees to being 'tied' twice by the aid it receives.
Dels kan Indien kun købe kunstgødning fra et EF-land, og dels påtager landet sig visse begrænsninger med hensyn til fastlæggelsen af det nationale udviklingsprogram. 
First of all, it may purchase only Community fertilizers, and in addition it has to agree to various restriaions on its internal development programme.
Arten og omfanget af den finansielle konstruktion 2.19. 
The nature and scope of the financial arrangements 2.19.
Fra et finansielt synspunkt kan Kommissionens fremstilling af forholdene på ingen måde opfattes som en »counterpart«-transaktion. 
From a financial point of view, the Commission's presentation cannot possibly be regarded as a 'counterpart' operation, such as exists in respea of food aid: (a) in the case of food aid, the produas supplied are sold.
Fra et regnskabsmæssigt synspunkt er der tale om en fortsat proces. 
From the accounting point of view, thcáB sequence is continuous.