natgillin/translations-raw huggingface dataset:
27.12.2000 DA De Europžiske Fžllesskabers Tidende C 373/37 Tabel 2 Driftsregnskab for regnskabsrene 1999 og 1998 Indtžgter Tilskud fra Kommissionen Bankrenter 139 Diverse indtžgter Kursgevinst Udgifter Personale Ń Budgetafsnit I Betalinger Fremfżrte bevillinger Ejendomme, materiel og diverse driftsudgifter Ń Budgetafsnit II 19 898 2 1999 (1 000 EUR) 1998 11 686 245 1 162 12 094 9149 344 748 612 1760 2557 19 15 189 Đ 3 095 2 212 306 Đ 840 Đ 1 417 Indtžgter i alt 20 039 10 026 157 Betalinger 897 Fremfżrte bevillinger Aktionsudgifter Ń Budgetafsnit III Betalinger Fremfżrte bevillinger Kurstab 61 Regnskabsrets resultat Resultat fremfżrt fra det foregende r Bevillinger, der er fremfżrt fra det foregende regnskabsr og bortfaldet Tilbagebetalinger til Kommissionen Udgifter i alt 16 198 3 841 Đ 1 417 388 2 812 451 2 333 2 273 Kilde: Revisionsretten p grundlag af instituttets tal. Resultat, at fremfżre 
27.12.2000 EN Official Journal of the European Communities C 373/37 Table 2 Revenue and expenditure account for the financial years 1999 and 1998 Revenue Subsidy received from the Commission Bank interest Miscellaneous revenue Exchange profits Expenditure Staff expenditure Ń Title I of the budget Payments Appropriations carried over Total revenue 1999 19 898 139 2 20 039 10 026 157 (1 000 EUR) 1998 11 686 245 1 162 12 094 9149 344 748 612 1760 2557 19 15 189 Đ 3 095 2 212 306 Đ 840 Đ 1 417 Buildings, equipment and miscellaneous administrative expenditure Ń Title II of the budget Payments 897 Appropriations carried over Operating expenditure Ń Title III of the budget Payments Appropriations carried over Exchange losses Outturn for the financial year Total expenditure 451 2 333 2 273 61 16 198 3 841 Đ 1 417 388 2 812 Balance carried over from the previous financial year Appropriations carried over from the previous financial year which lapse Amount refunded to the Commission Outturn to be carried over Source : Table prepared by the Court of Auditors using data provided by the Foundation.
C 373/38 DA De Europžiske Fžllesskabers Tidende 27.12.2000 INSTITUTTETS SVAR Bestyrelsens vedtagelse af arbejdsprogrammet og budgettet i fżrste kvartal (Punkt 8 og 9) Da instituttet som ppeget af Revisionsretten tidligst i midten af fżrste kvartal vedtager arbejdsprogrammet og budgettet, underskrives mange kontrakter fżrst ved regnskabsrets afslutning. 
C 373/38 EN Official Journal of the European Communities 27.12.2000 THE FOUNDATIONŐS REPLIES Approval of the Work Programme and the Budget by the Governing Board in the first trimester (Points 8 and 9) We agree that the approval of the FoundationŐs Work Programme and related budget only in the middle of the first trimester results in many contracts only being signed at the end of the year.
Instituttet er enig i, at der hurtigst muligt bżr findes en lżsning p dette problem. 
The Foundation agrees that this situation should be corrected urgently.
Instituttet har derfor aftalt med Europa-Kommissionen (som varetager formandskabet i bestyrelsen), at arbejdsprogrammet og budgettet fremover vil blive forelagt bestyrelsen til vedtagelse p det bestyrelsesmżde, der finder sted i efterret forud for det pgžldende r. 
The Foundation has agreed, therefore, with the European Commission (which chairs the Governing Board) that in future the annual Work Programme and related budget will be presented for adoption in the autumn meeting of the Governing Board preceding the year in question.
Arbejdsprogrammet 2001 og budgettet for 2001 vil blive forelagt for bestyrelsen til vedtagelse i november 2000. 
The 2001 Work Programme and 2001 budget will be presented to the Governing Board for adoption in November 2000.
Offentliggżrelse af budgettet p Internettet i stedet for i De Europžiske Fžllesskabers Tidende (punkt 10) Siden 1998 har Instituttet offentliggjort sit samlede budget p Internettet med Europa-Kommissionens og Europa-Parlementets fulde stżtte. 
Publication budget on Internet instead of the Official Journal (Point 10) Since 1998 the Foundation has published its budget in full on the Internet with the full support of the European Commission and the European Parliament.
Instituttet er af den opfattelse, at man ved offentliggżrelse p Internettet nr ud til et bredere publikum end ved offentliggżrelse i De Europžiske Fžllesskabers Tidende, og at det for EU-borgeren żger adgangen til budgettet og fremmer gennemsigtigheden. 
The Foundation believes that publication on the Internet reaches a wider public than publication in the Official Journal and that this has led to increase access and transparency for the European citizen.
Denne fremgangsmde er helt klart i overensstemmelse med artikel 13 i Instituttets finansielle bestemmelsers nd og bog-stav. 
This action is clearly in the spirit of Article 13 of the Financial Regulations.
Offentliggżrelsen af budgettet i sin helhed p Internettet har samtidig givet Instituttet betydelige udgiftsmžssige besparelser. 
Bearing in mind the continuing budgetary constraints, publication of the budget in full on the Internet only guarantees a significant saving for the Foundation.
Phare-, Tacis-og Tempus-midler (punkt 11) For s vidt angr saldoen p 80,5 millioner euro, skal instituttet holde de midler, det forvalter for Kommissionen, adskilt fra den generelle stżtte. 
Phare, Tacis and Tempus subventions (Point 11) With regard to the balance of EUR 80,5 million, the Foundation has to keep separate from the general subsidy the monies it handles on behalf of the Commission.
For hver konvention udarbejdes der sžrskilte finansberetninger med tilhżrende saldoopgżrelser. 
Individual financial reports are kept for all conventions with related bank balances for each.
Personaleforvaltning (punkt 12 og 13) Selv om EFT-ansattes żkonomiske rettigheder er korrekt beregnet og dokumenteret ved bilag, er disse rettigheder tidligere blevet kontrolleret af personaleafdelingen. 
Personnel Management (Points 12 and 13) Although financial rights of ETF staff are correctly calculated and certified by supporting documents, in the past entitlement was checked by the Personnel Unit.
Instituttet er enig i, at der bżr indfżres en mere formel procedure. 
The Foundation agrees that a more formal procedure should be introduced.
I fremtiden vil instituttet derfor anvende en formular til Čfastsžttelse af żkonomiske rettighe-derÇ, som skal underskrives af ansžttelsesmyndigheden (i dette tilfžlde direktżren). 
In future the Foundation will do this by means of a Determination of Financial Rights Form, which will be signed by the Authority entitled to conclude employment contracts (in this case the Director).
De ansattes personlige akter indeholder alle nżdvendige oplysninger til fastsžttelse eller beregning af de tildelte rettigheder, dog ikke ansžttelseskontrakter og eventuelle tillžgsaftaler, som str opfżrt i et andet arkiv. 
Individual files contain all the necessary information for the determination or calculation of rights granted, except the Contract of Employment and any Amending Clauses, the latter having been filed in a different archive.
Arbejdet med overfżrslen af kontrakterne til de personlige akter er i gang og vil blive fuldfżrt ved udgangen af juli 2000. 
The transfer of the Contracts to the individual files is ongoing and will be completed by the end of July 2000.
Endvidere vil ovennžvnte formular til Čfastsžttelse af żkonomiske rettighederÇ blive anvendt i forbindelse med en rlig systematisk gennemgang af den fortsatte berettigelse af de fastsatte żkonomiske rettigheder. 
Furthermore, the Determination of Financial Rights Form mentioned above will be used to review systematically, on a yearly basis, the permanence of the justifications for the financial rights granted.
C 326/50 DA De Europžiske Fžllesskabers Tidende BERETNING om regnskabet for Det Europžiske Erhvervsuddannelsesinstitut for regnskabsret 2001, med instituttets svar 27.12.2002 (2002/C 326/07) INDHOLD REVISIONSERKLŽRING ...................................................... 
C 326/50 EN Official Journal of the European Communities REPORT on the financial statements of the European Training Foundation for the financial year 2001, together with the FoundationŐs replies 27.12.2002 (2002/C 326/07) CONTENTS THE COURTŐS OPINION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
RETTENSVŽSENTLIGSTEBEMŽRKNINGER ...................................... 
5-6 51 Financialstatements ........................................................
Tabel 1-3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
11 52 Tables 1 to 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
53 . . . . . . . . . . . . 56 
53 TheFoundationŐsreplies ................................................................. 56 Paragraph Page
27.12.2002 DA De Europžiske Fžllesskabers Tidende C 326/51 REVISIONSERKLŽRING 1. 
27.12.2002 EN Official Journal of the European Communities C 326/51 THE COURTŐS OPINION 1.
Denne beretning afgives til bestyrelsen for Det Europžiske Erhvervsuddannelsesinstitut i overensstemmelse med 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 2001. 
The Court has examined the financial statements of the European Training Foundation for the financial year ended 31 December 2001.
Direktżren er i henhold til 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 included the drawing-up and presentation of the financial statements (2) in accordance with the internal financial provisions provided for in Article 12 of Council Regulation (EEC) No 1360/90.
Revisionsretten skal i henhold til artikel 248 i traktaten om oprettelse af Det Europžiske Fžllesskab revidere rsregnskabet. 
The Court of Auditors is required under Article 248 of the Treaty establishing the European Community to audit these accounts.
Revisionen blev gennemfżrt i overensstemmelse med de retningslinjer og standarder, der gžlder for Rettens revision. 
The Court carried out the audit in accordance with its auditing policies and standards.
Disse er udarbejdet p grundlag af de almindeligt anerkendte internationale revisionsnormer og tilpasset, s der tages hżjde for de sžrlige forhold, der gżr sig gžldende i Fžllesskabet. Retten gennemgik instituttets regnskaber og udfżrte i forbindelse hermed det revisionsarbejde, den skżnnede var nżdvendigt. 
These have been adapted from generally accepted international auditing standards to reflect the specific characteristics of the Community context. The Court carried out such tests of the accounting records and applied such other procedures as it deemed necessary in the circumstances.
Revisionen gav Retten et tilstržkkeligt grundlag for nedenstende erklžring. 
Through this audit the Court obtained a reasonable basis for the opinion expressed below.
RETTENS VŽSENTLIGSTE BEMŽRKNINGER Budgetgennemfżrelsen 5. 
MAINOBSERVATIONS Budgetary implementation 5.
Anvendelsen af bevillingerne for regnskabsret 2001 og af de fremfżrte bevillinger fra det foregende regnskabsr fremgr af tabel 1 (3). 
Table 1 (3) shows the implementation of the appropriations for the year 2001 and the appropriations carried over from the previous financial year.
1360/90 er regnskabet over alle instituttets indtžgter og udgifter i regnskabsret 2001, dateret den 27. marts 2002, sendt til instituttets bestyrelse, Kommissionen og Revisionsretten. 
(2) As required under Article 11(3) of Council Regulation (EEC) No 1360/90, the accounts for all the FoundationŐs revenue and expenditure for the financial year 2001 were drawn up on 27 March 2002 and forwarded to the FoundationŐs Governing Board, the Commission and the Court of Auditors.
Retten modtog regnskabet den 8. april 2002. 
These accounts were received by the Court on 8 April 2002.
I tabellerne vedfżjet som bilag til denne 3 beretning vises regnskabet i oversigtsform. () Alle tabeller i beretningen er beregnet med stżrst mulig nżjagtighed p grundlag af de benyttede data. 
A summarised version of these financial 3 statements is presented in the tables annexed to this Report. () All the tables in this Report were drawn up on the basis of the most exact values possible for the data used.
Tallene er afrundede, derfor kan summen af tallene i tabellen afvige lidt fra totalen. 
For presentation purposes, the figures were rounded up or down, which may produce minor differences in the totals.
De disponible bevillinger belżb sig til 19,4 millioner euro, heraf 16,8 millioner euro til regnskabsret og 2,6 millioner euro fremfżrt fra det foregende regnskabsr. 
The appropriations available amounted to 19,4 million euro, of which 16,8 million euro were granted for 2001 and 2,6 million euro carried over from the previous financial year.
Der blev indget forpligtelser for nžsten alle bevillingerne til regnskabsret 2001, og der blev udbetalt 13,2 millioner euro, hvilket svarer til 79 % af de indgede forpligtelser. 
Almost all of the appropriations for the financial year 2001 were committed and disbursed in payments amounting to 13,2 million euro, i.e. 79 % of the commitments entered into.
De resterende bevillinger blev enten fremfżrt (3,5 millioner euro) eller bortfaldt (0,5 millioner euro). 
The balance of the appropriations was either carried over (3,5 million euro) or cancelled (0,5 million euro).
Der var afsat 5,2 millioner euro i aktionsbevillinger (budgetafsnit III); der blev indget forpligtelser for nžsten hele belżbet, og 2,6 millioner euro blev fremfżrt. 
Almost all of the operating appropriations (Title III), i.e. 5,2 million euro, were committed and a total of 2,6 million euro was carried over.
50 % af forpligtelserne er blevet fremfżrt, hvilket viser, at instituttet bżr planlžgge sine aktiviteter bedre og sżrge for, at planlžgningen overholdes. 
The extent of these carry-overs, equal to 50 % of the commitments, reveals the need for the Foundation to improve the quality of its planning and the monitoring of its work.
Der var blevet fremfżrt 2,6 millioner euro fra det foregende regnskabsr, heraf bortfaldt 0,2 millioner euro ved rets udgang. 
The appropriations carried over from the previous financial year totalled 2,6 million euro, 0,2 million of which lapsed at the end of the financial year.
Instituttet bżr gżre sit yderste for at indhente de forsinkelser, der er opstet i forhold til den rlige programmering, s princippet om etrighed overholdes. rsregnskab 7. 
The Foundation should do its utmost to reduce the delays in the implementation of its annual programme in order to improve compliance with the principle of budgetary annuality.
Forvaltningsregnskabet og balancen, som instituttet offentliggjorde i sin rsberetning for regnskabsret 2001, vises i oversigtsform i tabel 2 og 3. 
The revenue and expenditure account and balance sheet published by the Foundation in its activity report for the financial year 2001 are presented in summary form in Tables 2 and 3.
I tidligere beretninger (4) har Retten henledt opmžrksomheden p forvaltningen af Phare-og Tacis-programmet. 
In previous reports (4) the Court drew attention to the management of the PHARE and TACIS programmes.
I 2001 var det samlede belżb til disse programmer p 232,8 millioner-euro, heraf blev der indget forpligtelser for 210,0 millioner euro, hvoraf 185,9 millioner euro blev udbetalt. 
In 2001 the total sum of these programmes amounted to 232,8 million euro, 210,0 million of which were committed, giving rise to 185,9 million in payments.
Disse programmer forvaltes uden for budgettet. 
These programmes are managed outside the budget.
Saldoen p de bankkonti, som instituttet benytter i forbindelse med forvaltningen af disse midler (37,8 millioner euro pr. 31. december 2001), figurerer ikke i instituttets regnskab. 
The balance (37,8 million euro at 31 December 2001) of the bank accounts available to the Foundation for managing these programmes does not appear in the financial statements.
Instituttet har fremlagt finansielle oplysninger om disse programmer i et bilag til regnskabet. 
Finan-cialinformationinrespectoftheseprogrammesisshownbythe Foundation in an annex to its financial statements.
Agenturet foretager ikke afskrivning p sine anlžgsaktiver. 
The Foundation does not depreciate its fixed assets.
Det bżr anvende Kommissionens regler for vžrdiansžttelse og afskrivning (5), sledes at vžrdierne p balancen giver et retvisende billede af de aktiver, der indgr i dets formue. 
It should apply the valuation and depreciation rules adopted by the Commission (5) so that the book values faithfully reflect the real value of the goods which form part of its assets.
Mžngde-og vžrdifortegnelserne er ikke plidelige, da der ikke er gjort fysisk status siden 1999. 
The inventory records are not reliable because no physical inventory has been carried out since 1999.
4 ( ) Jf. punkt 11 i beretningen om regnskabet for regnskabsret 1999 5 ( ) (EFT C 373 af 27.12.2000, s. 
4 () See paragraph 11 of the report concerning the financial year 1999 5 (OJ C 373, 27.12.2000, p.
34). Kommissionens forordning (EF) nr. 2909/2000 af 29. december 2000 (EFT L 336 af 30.12.2000, s. 
34). () Commission Regulation (EC) No 2909/2000 of 29 December 2000 (OJ L 336, 30.12.2000, p.
C 326/52 DA De Europžiske Fžllesskabers Tidende 27.12.2002 Overholdelse af de finansielle bestemmelser 11. 
C 326/52 EN Official Journal of the European Communities 27.12.2002 Application of the financial provisions 11.
Instituttet anvender ofte rammekontrakter. 
The Foundation often makes use of framework contracts.
Der er imidlertid ikke indfżrt et system, der sikrer, at maksimumbelżbet ikke overskrides. 
No system has been introduced, however, to ensure that this maximum is not exceeded.
Vedtaget af Revisionsretten i Luxembourg p mżdet den 25. og 26. september 2002. 
This report was adopted by the Court of Auditors in Luxembourg at its meeting of 25 and 26 September 2002.
Tabel 1 Budgetgennemfżrelsen for regnskabsret 2001 (1) Udgifter (mio. EUR) fremfżrte bort-bort- fremfżrte 
Table 1 Implementation of the budget for the financial year 2001 (1) Expenditure (Mio EUR)
C 326/54 DA De Europžiske Fžllesskabers Tidende 27.12.2002 Tabel 2 Forvaltningsregnskab for regnskabsrene 2001 og 2000 (1) Indtžgter i alt (a) 2001 16 800 47 290 17 137 9 746 356 862 541 2 572 2 595 16 672 465 3 352 242 Đ 20 4 055 (1 000 EUR) 2000 16 200 240 2 16 442 9 952 258 890 472 2 608 1 920 16 100 342 2 812 227 Đ 29 3 352 Regnskabsrets indtžgter Tilskud fra Kommissionen Diverse indtžgter Finansielle indtžgter Regnskabsrets udgifter Personale Ń Budgetafsnit I Betalinger Fremfżrte bevillinger Administration Ń Budgetafsnit II Betalinger Fremfżrte bevillinger Aktionsudgifter Ń Budgetafsnit III Betalinger Fremfżrte bevillinger Regnskabsrets resultat (2) (a-b) Saldo fremfżrt fra det foregende regnskabsr Bevillinger, der er fremfżrt og bortfaldet Kursdifferencer Udgifter i alt (b) Regnskabsrets saldo (1) Forvaltningsregnskabet og balancen omfatter kun instituttets egne aktiviteter. De programmer, der forvaltes af instituttet, er ikke omfattet. 
C 326/54 EN Official Journal of the European Communities Table 2 Revenue and expenditure account for the financial years 2001 and 2000 (1) 2001 27.12.2002 (1 000 EUR) 2000 16 200 240 2 16 442 9 952 258 890 472 2 608 1 920 16 100 342 2 812 227 Đ 29 3 352 Revenue received during the financial year Commission subsidies Miscellaneous revenue Financial revenue Budgetary expenditure for the financial year Staff Ń Title I of the budget Payments Appropriations carried over Administration Ń Title II of the budget Payments Appropriations carried over Operating activities Ń Title III of the budget Payments Appropriations carried over Outturn for the financial year (2) (a-b) Balance carried over from the previous financial year Appropriations carried over from the previous financial year which lapse Exchange-rate differences Total revenue (a) 16 800 47 290 17 137 9 746 356 862 541 2 572 2 595 16 672 465 3 352 242 Đ 20 4 055 Total expenditure (b) Balance for the financial year (1) The revenue and expenditure account and balance sheet only take account of the FoundationŐs specific activities: they ignore the managed programmes.
(2) Beregnet i overensstemmelse med principperne i artikel 15 i Rdets forordning (EF, Euratom) nr. 1150/2000 af 22. maj 2000 (EFT L 130 af 31.5.2000, s. 
(2) Calculated according to the provisions of Article 15 of Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000 (OJ L 130, 31.5.2000, p.
Kilde: Instituttets oplysninger Ń disse tabeller er en oversigt over oplysningerne i instituttets eget regnskab. 
Source: Foundation data. These tables summarise the data supplied by the Foundation in its own financial statements.
27.12.2002 DA De Europžiske Fžllesskabers Tidende C 326/55 Aktiver 2001 618 1 565 2 183 2000 617 1 373 1 990 21 215 215 6 054 105 6159 8 385 Passiver Egenkapital Regnskabsrets saldo Kortfristet gžld Automatisk fremfżrte bevillinger Justering af fremfżrte bevillinger Diverse kreditorer Socialebidragmv. Kommissionen og andre bidragydere Gennemgangskonti Indtžgter, at genanvende Lżbende betalinger 2001 2 238 4 055 6 293 3 492 24 176 0 502 4 194 2 5 7 10 495 (1 000 EUR) 2000 2 010 3 352 5 362 2 704 (2) 0 67 130 10 2 911 0 111 111 8 384 Tabel 3 Balance pr. 
27.12.2002 EN Official Journal of the European Communities C 326/55 Assets Equipment and furniture Computer equipment 2001 618 1 565 2 183 2000 617 1 373 1 990 21 215 215 6 054 105 6159 8 385 Liabilities (1 000 EUR) 2001 2000 Stocks 55 Current assets Automatic carry-overs of appropriations Adjustment to carry-overs Sundry accounts payable Deductions from salaries Table 3 Balance sheet as at 31 December 2001 and 31 December 2000 (1) Fixed assets Fixed capital Subtotal Own capital Balance for the financial year Current liabilities Subtotal 2 238 4 055 6 293 3 492 24 176 0 502 4 194 2 5 7 10 495 2 010 3 352 5 362 2 704 (2) 0 67 130 10 2 911 0 111 111 8 384 Sundry accounts receivable Cash accounts Bank accounts Imprest account Subtotal Subtotal Total 203 203 8 011 42 8 053 10 495 Commission and other contributors Suspense accounts Sums to be reused Payments in progress Subtotal Subtotal Total (1) The revenue and expenditure account and balance sheet ONLY take account of the FoundationŐs specific activities: they ignore the managed programmes.
(2) Inklusive 54 000 euro i opdelte bevillinger til forpligtelser fremfżrt fra det foregende regnskabsr. 
(2) Including 54 000 euro in differentiated appropriations for commitments carried over from the previous financial year.
C 326/56 DA De Europžiske Fžllesskabers Tidende 27.12.2002 INSTITUTTETS SVAR Finansielle oversigter Punkt 8: Forvaltningen af budgettet for henholdsvis Phare-og Tacis-programmet Erhvervsuddannelsesinstituttet arbejder p at integrere Tempus-aftalerne i budgetregnskabssystemet (SI2) og har taget udgangspunkt i aftalerne om faglig bistand. 
C 326/56 EN Official Journal of the European Communities 27.12.2002 THE FOUNDATIONŐS REPLIES Financial statements 8. Budget management of Phare and Tacis programmes The Foundation is working on the integration of Tempus conventions into the budgetary accounting system (SI2), starting from the technical assistance conventions.
Tempus-budgetterne er hidtil blevet forvaltet Čuden for budgettetÇ, sledes som GD for Uddannelse og Kultur specifikt har anmodet om. 
Tempus budgets have so far had extra-budgetary management as specifically requested by DG EAC.