natgillin/translations-raw huggingface dataset:
1239/95 (EFT L 121 af 1.6.1995, s. 
10. 1995, p.
C 372/58 DA De Europžiske Fžllesskabers Tidende 22.12.1999 Grunde og ejendomme Anlžg og inventar Edb-anlžg Immaterielle anlžgsaktiver Omsžtningsaktiver Moms at tilbagesżge Diverse debitorer Likvide beholdninger Anfordringsindskud i bank Forskudsforvaltning Subtotal Subtotal Subtotal Aktiver i alt Egenkapital Regnskabsrets saldo Hensžttelser Kortfristet gžld Automatisk fremfżrte bevillinger Sociale bidrag mv. Moms Diverse kreditorer Subtotal Subtotal Passiver i alt Aktiver 1998 1 202 58 93 29 1 383 185 138 323 6 902 150 7 052 8758 1997 40 68 6 114 41 5 46 6 068 150 6 218 6 378 Passiver (1 000 ECU) 1998 1997 1 383 114 4 994 5 131 165 6 542 5 245 1 552 916 36 43 185 41 443 132 2 216 1 133 8758 6 378 Tabel 1 Balance pr. 
C 372/58 EN Official Journal of the European Communities 22.12.1999 Assets 1998 1 202 58 93 29 1 383 185 138 323 6 902 150 7 052 8758 1997 40 68 6 114 41 5 46 6 068 150 6 218 6 378 Liabilities (ECU 1 000) 1998 1997 1 383 114 4 994 5 131 165 6 542 5 245 1 552 916 36 43 185 41 443 132 2 216 1 133 8758 6 378 Table 1 Balance sheet as at 31 December 1998 and 1997 Fixed assets Fixed capital Land and buildings Equipment and furniture Computer equipment Intangible assets Current assets Recoverable VAT Sundry accounts receivable Cash accounts Bank Ń demand accounts Imprest account Subtotal Subtotal Subtotal Total assets Own capital Balance for the financial year Provisions for charges Current liabilities Subtotal Subtotal Automatic carryovers of appropriations Social liabilities VAT Sundry accounts receivable Total liabilities Source: Prepared by the Court of Auditors on the basis of data compiled by the Office.
22.12.1999 DA De Europžiske Fžllesskabers Tidende C 372/59 Tabel 2 Driftsregnskab for regnskabsrene 1998 og 1997 Udgifter Personale Ń Budgetafsnit I Betalinger Fremfżrte bevillinger Ejendomme, materiel og diverse driftsudgifter Ń Budgetafsnit II Betalinger Fremfżrte bevillinger Aktionsudgifter Ń Budgetafsnit III Betalinger 497 Fremfżrte bevillinger Diverse udgifter Ń Budgetafsnit X (1995-tilskud tilbagebetalt til Kommissionen) Betalinger Udgifter i alt Regnskabsrets resultat Saldo fremfżrt fra det foregende regnskabsr Bevillinger, der er fremfżrt fra det foregende regnskabsr og bortfaldet Kursdifferencer Regnskabsrets saldo (1) 1997-belżbet er inklusive et belżb p 78 800 ECU inkasseret i 1998. 
22.12.1999 EN Official Journal of the European Communities C 372/59 Table 2 Revenue and expenditure account for the financial years 1998 and 1997 Revenue Subsidy received from the Commission Other subsidies Taxes (1) Bank interest Expenditure Staff expenditure Ń Title I of the budget Payments Appropriations carried over Total revenue 1998 0 306 4 873 263 5443 1948 37 1776 222 497 1 293 5 772 Đ 329 5 131 197 Đ5 4 994 (ECU 1 000) 1997 0 3 959 206 4165 1 392 49 374 80 147 787 300 3130 1 035 3 885 223 Đ 12 5 131 Buildings, equipment and miscellaneous administrative expenditure Ń Title II of the budget Payments Appropriations carried over Operating expenditure Ń Title III of the budget Payments Appropriations carried over Other expenditure Ń Title X of the budget (reimbursement of 1995 Commission subsidy) Payments Total expenditure Out-turn for the financial year Balance carried over from previous financial year Appropriations carried over from previous financial year, which lapse Exchange-rate differences Balance for the financial year (1) For 1997 this amount includes a sum of ECU 78 800 collected in 1998.
Kilde: Revisionsretten p grundlag af Sortsmyndighedens tal. 
Source: Prepared by the Court of Auditors on the basis of data compiled by the Office.
C 372/60 DA De Europžiske Fžllesskabers Tidende 22.12.1999 EF-SORTSMYNDIGHEDENS SVAR Nye bygninger (punkt 5) De to bygninger, som Sortsmyndigheden har kżbt, har et samlet areal 1 150 m2. 
C 372/60 EN Official Journal of the European Communities 22.12.1999 REPLIES OF THE OFFICE New premises (paragraph 5) The total area of the two buildings purchased by the Office is 1 150 m2.
Det areal, som kan anvendes til kontorer, er p 418 m2 i den fżrste bygning og p 188 m2 i den anden bygning. 
The area usable as offices is 418 m2 in the first building and 188 m2 in the second.
Det resterende areal anvendes til mżdelokaler, ventevžrelser, arkivrum, tekniske lokaler, sanitžre faciliteter og korridorer. 
The remaining area is composed of utility areas that will be used for meeting rooms, waiting rooms, file deposi-tories, control rooms, washrooms and corridors.
Med hensyn til ombygningsarbejdet respekterer Sortsmyndigheden nżje de kriterier for en forsvarlig żkonomisk forvaltning, som foreskrives i artikel 2 i Sortsmyndighedens finansforordning. 
Concerning the refurbishment work, the Office will carefully respect the criteria of sound financial management mentioned in Article 2 of its Financial Regulation.
Det Rdgivende Udvalg for Indkżb og Aftaler (punkt 6) Der kan i sžrlige tilfžlde vžre begrundelse for, at sager forelžgges for Det Rdgivende Udvalg for Indkżb og Aftaler af Sortmyndighedens formand selv; i alle andre tilfžlde forelžgges sager for det Rdgivende Udvalg for Indkżb og Aftaler af en ansvarlig fra Sortsmyndighedens administrative og finansielle afdeling, sdan som det hidtil har vžret praksis. 
Advisory Committee on Procurement and Contracts - ACPC (paragraph 6) Except for exceptional cases that may justify submission of files to the ACPC by the President of the Office, the files, in keeping with past practice, will be submitted by a manager from the Financial and Administrative Unit of the Office.
Sprogkurser (punkt 7) I den af Revisionsretten nžvnte sag var det udkast til beslutning, som blev forelagt Det Rdgivende Udvalg for Indkżb og Aftaler, begrundet ud fra de gode erfaringer, man tidligere havde haft med leverandżren af tjenesteydelserne (sprogkurser) og de fordelagtige priser for disse tjenesteydelser. 
Language courses (paragraph 7) In the case mentioned by the Court, the draft decision submitted to the ACPC was justified by the good past experience with the provider of the services (language courses) and the attractive price of these services.
I henhold til bemžrkningerne fremsat af Det Rdgivende Udvalg for Indkżb og Aftaler er kontrakten med denne leverandżr af tjenesteydelser fżrst blevet fornyet (kontrakt af begržnset varighed), efter at kursusdeltagerne har foretaget en behżrig evaluering af kurserne (virksomhedens kvalitet og lžrernes kompetence, kur-sernes indhold og kvalitet). 
In consideration of the observations issued by the Advisory Committee on Procurement and Contracts (ACPC), the contracts drawn up with this contractor (fixed-term contracts) were renewed only after an official evaluation of the courses by the participants (quality of the enterprise and teachers, content and quality of the courses).
Sortsmyndighedens formand vil imidlertid indfżre en begržnsning af det tidsrum, inden for hvilket disse sprogkurser udbydes, hvilket ogs vil begržnse varigheden af de sprogkurser, som udbydes til familiemedlemmer. 
However, in order to limit the long-term provision of language courses for the members of staffŐs families, the President of the Office will introduce a maximum time limit on the availability of such courses.
Personalepolitik (punkt 8) Sortsmyndighedens personale er p nuvžrende tidspunkt sammensat af 11 nationaliteter. 
Staffing policy (paragraph 8) Eleven nationalities are currently represented on the OfficeŐs staff.
Sortsmyndigheden sżger gennem sin nye personalepolitik gradvist at begržnse anvendelsen af vikarer, at forlžnge de midlertidigt ansattes kontrakter og i overensstemmelse med de procedurer, som foreskrives i tjenestemandsvedtžgten, at organisere interne udvžlgelsesprżver for visse personaleposter ved Sortsmyndigheden med henblik p fastansžttelse. 
Through its new policy, the Office plans to phase out its use of agency workers, to extend the contracts of temporary staff and to organise competitions for certain staff posts within the Office, with a view to being established, in accordance with the procedures laid down in the Staff Regulations.
Tjenesterejser og godtgżrelse af udgifter til eksperter og medlemmer af administrationsrdet (punkt 9 og 10) Sortsmyndigheden forpligter sig til at fżlge den af Revisionsretten foreslede procedure for godtgżrelser. 
Missions and reimbursement of expenses to experts and members of the administrative council (paragraphs 9 and 10) The Office undertakes to follow the reimbursement procedure recommended by the Court.
Fastsžttelsen af prżvningsomkostninger er forsinket (punkt 11) En indkaldelse af tilkendegivelse af interesse blev ivžrksat med henblik p at ansžtte et specialiseret regnskabsfirma, som skal udarbejde metoder til beregning af de prżvningsomkostninger, som skal gžlde for alle bemyndigede prżvningsmyndigheder. 
Delay in setting examination fees (paragraph 11) A call for expressions of interest was organised with a view to recruiting a specialised accounting company to draw up methods for calculating the costs of technical examinations, which shall apply to all examination offices.
Indkaldelsen af tilkendegivelse af interesse gav intet resultat. 
This call for expressions of interest was, however, unsuccessful.
Sortsmyndigheden har derfor ansat en revisor (midlertidigt ansat) til at udfżre denne opgave. 
The Office therefore has recruited as temporary agent a chartered accountant (auditor) to perform this task.
Administrationsrdet besluttede p sit mżde den 28. og 29. september at udskyde betalingen af de tekniske afprżvninger, som udfżres efter anmodning fra Sortsmyndigheden p grundlag af Čin/outÇ-princippet (hele afprżvningsge-byret modtaget fra ansżgeren tilbagebetales til den afprżvningsmyndighed, som har foretaget afprżvningerne vedrżrende den pgžldende sort), til den 1. januar 2001. 
The administrative council has in its meeting of 28 and 29 September 1999 decided to continue until 1 January 1999 payment for tests performed on request of the Office on the basis of the so-called in/out principle (the examination fee received from an applicant is integrally paid to the examination office that tests the variety in question).
Det er Sortsmyndighedens opfattelse, at afprżvningsgebyrerne gennemsnitligt svarer til de reelle omkostninger forbundet med afprżvningen. 
The Office is of the opinion that the level of technical fees on the average is in line with the testing costs involved.
30.12.2004 DA Den Europžiske Unions Tidende C 324/99 BERETNING om rsregnskabet for EF-Sortsmyndigheden for regnskabsret 2003 med Sortsmyndighedens svar (2004/C 324/14) INDHOLD INDLEDNING .............................................................. 
30.12.2004 EN Official Journal of the European Union REPORT on the annual accounts of the Community Plant Variety Office for the 2003 financial year together with the OfficeŐs replies C 324/99 (2004/C 324/14) CONTENTS INTRODUCTION ...........................................................
1 REVISIONSERKLŽRING...................................................... 
OBSERVATIONS............................................................
2-5 BEMŽRKNINGER........................................................... 
6-10 Tables1to4 ..........................................................................
6-10 Tabel1-4............................................................................. 
TheOfficeŐsreplies ....................................................................
Punkt Side 100 100 100 101 105 
Paragraph Page 100 100 100 101 105 1 2-5
C 324/100 DA Den Europžiske Unions Tidende 30.12.2004 INDLEDNING 1. 
C 324/100 EN Official Journal of the European Union 30.12.2004 INTRODUCTION 1.
EF-Sortsmyndigheden (herefter: Sortsmyndigheden) blev oprettet ved forordning (EF) nr. 2100/94 af 27. juli 1994 (1). 
The Community Plant Variety Office (hereinafter referred to as the Office) was created by Council Regulation (EC) No 2100/94 of 27 July 1994 (1).
Sortsmyndighedens vžsentligste opgave er at registrere og undersżge ansżgninger om meddelelse af EF-beskyttelse af industriel ejendomsret for plantesorter samt at foranledige, at de kompetente myndigheder i medlemsstaterne foretager de nżdvendige tekniske afprżvninger. 
Its main purpose is to register and examine applications for the grant of Community industrial property rights for plant varieties and to ensure that the necessary technical examinations are carried out by the competent offices in the Member States.
Tabel 1 viser i oversigtsform Sortsmyndighedens kompetenceomrde og aktiviteter ifżlge Sortsmyndigheden selv. 
Table 1 summarises the powers and responsibilities of the Office on the basis of the information supplied by it.
Denne revisionserklžring afgives til administrationsrdet for Sortsmyndigheden i overensstemmelse med artikel 111, stk. 2, i Rdets forordning (EF) nr. 2100/94. 
This opinion is addressed to the Administrative Council of the Office, pursuant to Article 111(2) of Council Regulation (EC) No 2100/94.
Retten har revideret Sortsmyndighedens rsregnskab for regnskabsret, der afsluttedes den 31. december 2003. 
The Court has examined the OfficeŐs annual accounts for the financial year ended 31 December 2003.
Pržsidenten er i henhold til artikel 110 i Rdets forordning (EF) nr. 
In accordance with Article 110 of Council Regulation (EC) No 2100/94, the OfficeŐs budget was implemented on the responsibility of its President.
Pržsidenten skal udarbejde og opstille regnskabet (2) i overensstemmelse med Sortsmyndighedens interne finansielle bestemmelser, som er vedtaget i henhold til artikel 112 i Rdets forordning (EF) nr. 2100/94. 
This responsibility includes the drawing-up and presentation of the accounts (2) in accordance with the internal financial provisions adopted on the basis of Article 112 of Council Regulation (EC) No 2100/94.
Revisionen blev gennemfżrt i overensstemmelse med de retningslinjer og standarder, der gžlder for Rettens revision. 
The Court carried out its audit in accordance with its auditing policies and standards.
Disse er udarbejdet p grundlag af de almindeligt anerkendte internationale revisionsstandarder og tilpasset, s der tages hżjde for de sžrlige forhold, der gżr sig gžldende i Fžllesskabet. 
These have been adapted from generally accepted international auditing standards to reflect the specific nature of the Community context. It examined the accounting documents and applied the auditing procedures it considered necessary in the context.
Revisionen har givet Retten rimelig sikkerhed for, at rsregnskabet for det regnskabsr, der afsluttedes den 31. december 2003, er rigtigt, og at de underliggende transaktioner som helhed betragtet er lovlige og formelt rigtige. 
The Court has thus obtained reasonable assurance that the annual accounts for the financial year ended 31 December 2003 are reliable and that the underlying transactions, taken as a whole, are legal and regular.
Bemžrkningerne i det fżlgende har ikke indskržnkende virkning p Rettens revisionserklžring i denne beretning. 
The content of the following observations does not call into question the audit opinion expressed by the Court in this report.
Udnyttelsen af bevillingerne for regnskabsret 2003 og af bevillingerne fremfżrt fra det forudgende regnskabsr fremgr af tabel 2. 
The implementation of the appropriations for the 2003 financial year and of the appropriations carried over from the previous year is shown in Table 2.
Forvaltningsregnskabet og balancen, som Sortsmyndigheden har udarbejdet for regnskabsret 2003, vises i oversigtsform i tabel 3 og 4. 
The revenue and expenditure account and the balance sheet published by the Office for the financial year 2003 are shown in summary form in Tables 3 and 4.
I henhold til artikel 8 i Sortsmyndighedens nye finansforordning omfatter Sortsmyndighedens budget opdelte bevillinger, hvorunder der skal sondres mellem forpligtelsesbevillinger og betalingsbevillinger. 
Article 8 of the OfficeŐs new financial regulation provides that the budget shall contain differentiated appropriations, which make a distinction between commitment appropriations and payment appropriations.
Budgettet for 2003 blev vedtaget fżr de nye regler og omfatter kun ikkeopdelte bevillinger, men alligevel har Sortsmyndigheden ved regnskabsafslutningen betragtet bevillingerne under budgetafsnit III, som finansierer de operationelle udgifter, som opdelte bevillinger. 
Even though the 2003 budget was adopted before the new rules and only contains non-differentiated appropriations, at the moment of closure of the accounts the Office considered the appropriations under Title III, which finance its operations, to be differentiated.
Det burde Sortsmyndigheden ikke have gjort uden at vedtage et žndringsbudget, hvor der blev sondret mellem forpligtelsesbevillinger og betalingsbevillinger, og med de relevante anmžrkninger, og det har den ikke gjort. 
In order to take this approach, the Office ought to have adopted an amending budget that distinguished, with appropriate comments, between the commitment appropriations and the payment appropriations. This was not the case.
Der er opfżrt et tilgodehavende p 216 048 euro p balancen, som vedrżrer moms betalt i perioden 1997-2001. 
The balance sheet shows an unrecovered sum of 216 048 euro of VAT paid between 1997 and 2001.
For hovedpartens vedkommende (206 553 euro) drejer det sig om refusi-onsansżgninger, som de franske myndigheder har afslet. 
Most of this sum (206 553 euro) may be attributed to requests for repayment which have been refused by the French authorities.
Sortsmyndigheden bżr fżrst undersżge de juridiske muligheder for at f godtgjort denne moms og derefter foretage den nżdvendige berigtigelse. 
The Office should first examine the possible legal means of recovering this sum and then make the necessary adjustments.
1, litra e), i Sortsmyndighedens finansforordning skal regnskabsfżreren godkende Čde systemer, som den anvisningsberettigede har udformet med henblik p at levere eller dokumentere regnskabsmžssige oplysningerÇ. 
Article 42(1)(e) of the OfficeŐs financial regulation provides that the accounting officer shall validate the systems laid down by the authorising officer to supply or justify accounting information.
Denne godkendelse har endnu ikke fundet sted. 
This validation has not yet taken place.
Sortsmyndighedens regnskabssystem er en kombination af tre edb-systemer: et system til forvaltning af ansżgninger om fžllesskabsbeskyttelse (PVR), et budgetregnskabssystem (SI2) og et almindeligt regnskabssystem. 
The OfficeŐs accounting system is made up of three computerised systems, one for the administration of applications for the grant of Community plant variety rights (PVR), one for the budgetary accounts (SI2) and one for the general accounts.
Der er tale om et meget stort antal dataregistreringer, der ligger uden for regnskabet, og hvor der er mange mindre fejl. Sortsmyndigheden bżr arbejde videre med integreringen af disse systemer med henblik p at f elimineret disse fejl. 
The Office ought to work towards integrating these systems, so as to eliminate themany minor errors thatarise from the use of non-accounting procedures that multiply the number of data acquisition operations.
P Revisionsrettens vegne Juan Manuel FABRA VALLS Formand (1) EFT L 227 af 1.9.1994, s. 
For the Court of Auditors Juan Manuel FABRA VALLS President (1) OJ L 227, 1.9.1994, p.
2, i Rdets forordning (EF) nr. 2100/94 er Sortsmyndighedens samlede regnskab (alle indtžgter og udgifter) for regnskabsret 2003, dateret den 25. marts 2004, sendt til Revisionsretten. 
(2) In accordance with Article 111(2) of Council Regulation (EC) No 2100/94, the accounts for all the OfficeŐs revenue and expenditure for the financial year 2003 were drawn up on 25 March 2004 and forwarded to the Court of Auditors.
Retten modtog regnskabet den 24. september 2004. 
The Court received these accounts on 24 September 2004.
I tabellerne, der er vedfżjet som bilag til denne beretning, vises regnskabet i oversigtsform. 
A summarised version of these accounts is presented in the tables attached to this report.
30.12.2004 DA Den Europžiske Unions Tidende C 324/101 Fžllesskabets kompetenceomrde i henhold til traktaten Sortsmyndighedens kompetenceomrde som fastlagt i Rdets forordning (EF) nr. 
30.12.2004 EN Official Journal of the European Union C 324/101 Areas of Community competence deriving from the Treaty Competence of the Office as defined in Council Regulation (EC) No 2100/94 of 27 July 1994 Governance 1.
2100/94 af 27. juli 1994 Ledelse 1 Administrationsrdet Sortsmyndighedens disponible ressourcer (data vedrżrende 2002) Produkter og tjenesteydelser i 2003 (data vedrżrende 2002) Varernes frie bevžgelighed Ml Opgaver Endeligt budget: Antal behandlede ansżgninger: 2 516 (2 223) Sdanne forbud eller restriktioner, som er begrundet i beskyttelse af industriel og kommerciel ejendomsret, m hverken udgżre et middel til vilkrlig forskelsbehandling eller en skjult begržnsning af samhandelen mellem medlemsstaterne. Ń en repržsentant for hver af medlemsstaterne heraf EF-tilskud: 0 % (0 %) Antal eksterne tekniske afprżvninger: 1 929 (1 295) (Uddrag af traktatens artikel 30) Ń At plžgge afgifter Ń At vžre budgetmyndighed Kilde: Sortsmyndigheden. At bringe EF-sortbeskyttelsen i Ń anvendelse som [den] eneste og eksklusive form for EF-beskyttelse af industriel ejen-Ń domsret for plantesorter. 
Administrative Council Resources available to the Agency Products and services supplied in 2003 Free movement of goods Objectives Tasks Final budget: Applications heard: 2 516 (2 223) Prohibitions or restrictions justified on grounds of the protection of industrial and commercial property shall not constitute a means of arbitrary discrimination or a disguised restriction on trade between the Member States To apply the system of Commu-Ń nity plant variety rights as the sole and exclusive form of Community industrial property rights Ń for plant varieties To register and examine applications for Community plant variety rights Composition 11,1 million euro (10,5 million euro) Community contribution: 0 % (0 %) (Extract from Article 30 of the Treaty) Ń To draw up rules governing the working methods of the Office (on 31.12.2002: 7 800) Source: Information supplied by the Office.
At registrere og undersżge ansżgninger om EF-beskyttelse Sammensžtning 11,1 million euro (10,5 millioner euro), At tržffe beslutning om at meddele beskyttelse Ansatte pr. 31. december 2003: Ń At foranledige, at de kompetente myndigheder i medlemsstaterne foretager teknisk afprżvning Opgaver antal besatte stillinger: 34 (28) 1 anden stilling (2 andre stillinger) Antal EF-beskyttelser 31.12.2003: 8 764 Ń At undersżge de foreslede sortsbetegnelser Ń At fżre tilsyn med Sortsmyndighedens virksomhed og arbejdsgange Ansatte i alt: 35 (30), der varetager fżlgende opgaver: Ń operationelle: 13 (10) Ń administrative: 16 (15) Ń blandede: 6 (5) Ń At fżre et register over alle ansżgninger og alle meddelelser af sortsbeskyttelse. 
To decide whether to grant plant variety rights Ń One representative of the Commission and their alternates Ń To ensure that the necessary technical examinations are carried out by the competent offices in the Member States Number of posts in establishment plan: 35 (33) Community rights in force on 31.12.2003: 8 764 Ń To charge fees Ń To act as the budgetary authority national experts on secondment, local staff, temporary staff) Ń To verify the proposed variety denominations Ń To oversee the work programme and working methods Total staff: 35(30) Assigned to the following duties: Ń operational: 13 (10) Ń administrative: 16 (15) Ń mixed: 6 (5) Ń To maintain a register of all applications made and all rights granted 2.