natgillin/translations-raw huggingface dataset:
Direktøren er ansvarlig for at etab­ lere (8) en organisatorisk struktur samt interne forvaltnings-og kontrolsystemer og -procedurer, som sikrer, at der udar­ bejdes et endeligt årsregnskab (9) uden væsentlig fejlinfor­ mation som følge af svig eller fejl, og at de transaktioner, der ligger til grund for det, er lovlige og formelt rigtige. 
Director is responsible for putting in place (8) the organisa­ tional structure and the internal management and control systems and procedures relevant for drawing up final accounts (9) that are free from material misstatement, whether due to fraud or error, and for ensuring that the transactions underlying those accounts are legal and regular.
Rettens ansvar 6. 
The Court’s responsibility 6.
DeterRettensansvarpågrundlagafsinrevisionat afgive en erklæring om rigtigheden af centrets regnskab og de underliggende transaktioners lovlighed og formelle rigtighed. 
TheCourt’sresponsibilityistoprovide,onthebasisof its audit, a statement of assurance as to the reliability of the annual accounts of the Centre and the legality and regularity of the transactions underlying them.
Revisionenblevgennemførtioverensstemmelsemed IFAC's og ISSAI's (10) internationale revisionsstandarder og etiske kodekser. 
TheCourtconducteditsauditinaccordancewiththe IFAC and ISSAI (10) International Auditing Standards and Codes of Ethics.
I henhold til disse standarder skal Retten opfylde etiske krav og planlægge og udføre revisionen med henblik på at få rimelig sikkerhed for, at regnskabet er uden væsentlig fejlinformation, og at de transaktioner, der ligger til grund for det, er lovlige og formelt rigtige. 
Those standards require that the Court complies with ethical requirements and plans and performs the audit to obtain reasonable assurance about whether the accounts are free from material misstatement and whether the underlying transactions are legal and regular.
DetindgåriRettensrevision,atderudføresrevisions­ handlinger for at tilvejebringe revisionsbevis vedrørende beløbene og oplysningerne i regnskabet og de underliggende transaktioners lovlighed og formelle rigtighed. 
TheCourt’sauditinvolvesperformingproceduresto obtain audit evidence about the amounts and disclosures in the accounts and about the legality and regularity of the transactions underlying them.
Valget af revi­ sionshandlinger foretages på grundlag af Rettens vurdering, herunder dens vurdering af risikoen for, at der er væsentlig fejlinformation i regnskabet, eller at transaktioner som følge af svig eller fejl ikke er lovlige og formelt rigtige. 
The procedures selected depend on its audit judgement including the assessment of the risks of material misstatement of the accounts or of illegal or irregular transactions, whether due to fraud or error.
Når Retten vurderer disse risici, tager den hensyn til den interne kontrol, der vedrører udarbejdelsen og aflæggelsen af regnskabet, og udformer revisionshandlinger, som er hensigtsmæssige i de konkrete tilfælde. 
In making those risk assessments internal control relevant to the entity’s preparation and presentation of accounts is considered in order to design audit procedures that are appropriate in the circumstances.
Rettens revision omfatter også en vurde­ ring af, om de anvendte regnskabspraksis er hensigtsmæssige, og om de foretagne regnskabsmæssige skøn er rimelige, samt en vurdering af den samlede aflæggelse af regnskabet. 
The Court’s audit also includes evaluating the appropriateness of accounting policies used and, the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the accounts.
Rettenmener,atdettilvejebragterevisionsbeviser tilstrækkeligt og egnet som grundlag for nedenstående erklæ­ ringer. 
TheCourtbelievesthattheauditevidenceobtainedis sufficient and appropriate to provide a basis for the opinions set out below.
Ioverensstemmelsemedtraktatensartikel248har Retten revideret centrets årsregnskab(3), som omfatter »årsregnskabet« (4) og »beretningen om budgetgennem­ førelsen« (5) for det regnskabsår, der afsluttedes den 31. december 2008, samt efterprøvet lovligheden og den formelle rigtighed af de transaktioner, der ligger til grund for regnskabet. 
Pursuant to the provisions of Article 248 of the Treaty the Court has audited the annual accounts (3) of the Centre, which comprise the ‘financial statements’ (4) and the ‘reports on implementation of the budget’ (5) for the financial year ended 31 December 2008 and the legality and regularity of the transactions underlying those accounts.
Retten afgiver denne revisionserklæring til Europa-Parlamentet og Rådet i overensstemmelse med artikel 185, stk. 2, i Rådets forordning (EF, Euratom) nr. 1605/2002 (6). 
This Statement of Assurance is addressed to the European Parliament and the Council in accordance with Article 185(2) of Council Regulation (EC, Euratom) No 1605/2002 (6).
Direktørens ansvar 5. 
The Director’s responsibility 5.
På eget ansvar og inden for rammerne af de givne bevillinger gennemfører hun budgettet, både med hensyn til indtægter og udgifter, i overensstemmelse med de finansielle (1) EFT L 314 af 7.12.1994, s. 
Asauthorisingofficer,theDirectorimplementsthe revenue and expenditure of the budget in accordance with the financial rules of the Centre under her own responsibility and within the limits of authorised appropriations (7). The (1) OJ L 314, 7.12.1994, p.
(2) En oversigt over centrets beføjelser og virksomhed vises i tabellen til orientering. 
(2) The Table summarises the Centre’s competences and activities. It is presented for information purposes.
(3) Regnskabet ledsages af en beretning om den budgetmæssige og økonomiske forvaltning i regnskabsåret. Beretningen redegør bl.a. for udnyttelsesgraden for bevillingerne og indeholder kortfattede oplysninger om bevillingsoverførsler mellem de forskellige budget­ poster. 
(3) These accounts are accompanied by a report on the budgetary and financial management during the year which gives inter alia an account of the rate of implementation of the appropriations with summary information on the transfers of appropriations among the various budget items.
(4) Årsregnskabet omfatter balancen og resultatopgørelsen, pengestrømsopgørelsen, opgørelsen over bevægelser på egenkapitalen og bilaget til årsregnskabet, som indeholder en beskrivelse af de relevante regn­ skabspraksis og andre forklarende oplysninger. 
(4) The financial statements include the balance sheet and the economic outturn account, the cash-flow table, the statement of changes in capital and the annex to the financial statements which includes the description of the significant accounting policies and other explanatory information.
(5) Beretningen om budgetgennemførelsen omfatter regnskabet over resultatet af budgetgennemførelsen og bilaget til dette regnskab. 
(5) The budget implementation reports comprise the budget outturn account and its annex.
(6) EFT L 248 af 16.9.2002, s. 
(6) OJ L 248, 16.9.2002, p.
(7) Artikel 33 i Kommissionens forordning (EF, Euratom) nr. 2343/2002 af 23. december 2002 (EFT L 357 af 31.12.2002, s. 
(7) Article 33 of Commission Regulation (EC, Euratom) No 2343/2002 of 23 December 2002 (OJ L 357, 31.12.2002, p.
(8) Artikel 38 i forordning (EF, Euratom) nr. 2343/2002. 
(8) Article 38 of Regulation (EC, Euratom) No 2343/2002.
(9) Bestemmelserne om agenturernes regnskabsaflæggelse og regn­ skabsføring er fastlagt i kapitel 1 i afsnit VII i forordning (EF, Euratom) nr. 2343/2002, senest ændret ved Kommissionens forord­ ning (EF, Euratom) nr. 
(9) The rules concerning the presentation of the accounts and accounting by the Agencies are laid down in chapter 1 of Title VII of Regulation (EC, Euratom) No 2343/2002 as last amended by Commission Regulation (EC, Euratom) No 652/2008 of 9 July 2008 (OJ L 181, 10.7.2008, p.
23), og er som sådan integreret i centrets finansfor­ ordning. 
23) and are integrated as such in the Financial Regulation of the Centre.
(10) International Federation of Accountants (IFAC) og International Standards of Supreme Audit Institutions (ISSAI). 
(10) International Federation of Accountants (IFAC) and International Standards of Supreme Audit Institutions (ISSAI).
DA 15.12.2009 DenEuropæiskeUnionsTidende C304/109 Erklæring om regnskabets rigtighed 10. 
EN 15.12.2009 OfficialJournaloftheEuropeanUnion C304/109 Opinion on the reliability of the accounts 10.
Det er Rettens opfattelse, at centrets årsregnskab (11) i alt væsentligt giver et retvisende billede af dets finansielle stilling pr. 31. december 2008 og af resultaterne af dets transaktioner og pengestrømme i det afsluttede regnskabsår, i overensstemmelse med bestemmelserne i dets finansforord­ ning. 
In the Court’s opinion, the Centre’s Annual Accounts (11) present fairly, in all material respects, its financial position as of 31 December 2008 and the results of its operations and its cash flows for the year then ended, in accordance with the provisions of its Financial Regulation.
Erklæring om lovligheden og den formelle rigtighed af de transaktioner, der ligger til grund for regnskabet 11. 
Opinion on the legality and the regularity of the trans­ actions underlying the accounts 11.
DeterRettensopfattelse,atdetransaktioner,der ligger til grund for centrets årsregnskab for det regnskabsår, der afsluttedes pr. 31. december 2008, i alt væsentligt er lovlige og formelt rigtige. 
In the Court’s opinion, the transactions underlying the annual accounts of the Centre for the financial year ended 31 December 2008 are, in all material respects, legal and regular.
Kommentarerne i det følgende drager ikke Rettens erklæ­ ringer i tvivl. 
The comments which follow do not call the Court’s opinions into question.
KOMMENTARER TIL DEN BUDGETMÆSSIGE OG ØKONO­ MISKE FORVALTNING 13. 
COMMENTS ON THE BUDGETARY AND FINANCIAL MANAGEMENT 13.
Af dette beløb er 15,3 millioner euro nødvendige til dækning af den endnu ikke afsluttede konflikt (12) med Kommissionen om arbejdsgiverandelen af pensionsbidragene for de ansatte. 
Fortheyear2008,thebudgetarysurpluswas11,5 million euro, increasing the accumulated budgetary surplus to 26,7 million euro, of which 15,3 million euro is necessary to cover the still ongoing dispute(12) with the Commission regarding the employer’s pension contributions for staff.
Centret bør gøre det fornødne for at afhjælpe den fortsatte stigning i sit overskud (13). 
The Centre should take the necessary measures to address the continuous increase in its surplus (13).
Istillingsfortegnelsenfor2008varder233stillinger, hvilket er 33 mere end i stillingsfortegnelsen for 2007. 
The2008establishmentplanprovidedfor233posts,33 more than the 2007 establishment plan.
Men i december 2008 var kun 189 stillinger (81 %) besat med tjene­ stemænd og midlertidigt ansatte. 
However, in December 2008 only 189 posts (81 %) had been filled with officials and temporary staff.
Denne situation tyder på, at der er svagheder i planlægningen af ansættelsesprocedurerne. 
This situation indicates weaknesses in the planning of recruitment procedures.
Vedtaget af Revisionsretten i Luxembourg på mødet den 8. oktober 2009. 
This report was adopted by the Court of Auditors in Luxembourg at its meeting of 8 October 2009.
På Revisionsrettens vegne Vítor Manuel da SILVA CALDEIRA Formand (11) Det endelige årsregnskab er dateret den 16. juni 2009, og Retten modtog det den 10. juli 2009. 
For the Court of Auditors Vítor Manuel da SILVA CALDEIRA President (11) The Final Annual Accounts were drawn up on 16 June 2009 and received by the Court on 10 July 2009.
Det endelige årsregnskab, som er konsolideret med Kommissionens årsregnskab, offentliggøres i Den Europæiske Unions Tidende senest den 15. november efter det afslut­ tede regnskabsår. 
The Final Annual Accounts, consolidated with those of the Commission are published in the Official Journal of the European Union by 15 November of the following year.
Det kan findes på http://eca.europa.eu eller http:// www.cdt.europa.eu (12) Punkt 10 i beretningen om regnskabsåret 2005 (EUT C 312 af 19.12.2006, s. 
These can be found on the following website http://eca.europa.eu or http://www.cdt.europa.eu (12) Paragraph 10 of the 2005 Report (OJ C 312, 19.12.2006, p.
(13) Punkt 7 i beretningen om regnskabsåret 2006 (EUT C 309 af 19.12.2007, s. 
(13) Paragraph 7 of the 2006 Report (OJ C 309, 19.12.2007, p.
DA C 304/110 Den Europæiske Unions Tidende 15.12.2009 Fællesskabets kompetenceområder Centrets beføjelser som fastlagt i Rådets forordning (EF) nr. 2965/94 Ledelse Centrets disponible ressourcer i 2008 (2007) Resultater og tjenesteydelser i 2008 Repræsentanterne for medlemsstaternes rege­ ringer har ved fælles aftale vedtaget en erklæ­ ring om oprettelse af et oversættelsescenter for Unionens organer under Kommissionens oversættelsestjeneste i Luxembourg. 
EN C 304/110 Official Journal of the European Union 15.12.2009 Areas of Community competence Competences of the Centre Council Regulation (EC) No 2965/94 Governance Resources made available to the Centre in 2008 (Data for 2007) Products and services provided in 2008 The representatives of the Member States’ governments adopted by mutual agreement a declaration concerning the creation, under the aegis of the Commission’s trans­ lation departments in Luxembourg, of a Translation Centre for the bodies of the Union, which would provide the necessary translation services for the operation of the bodies and services whose seats were established by the Decision of 29 October 1993.
Mål Opgaver 1. Bestyrelsen Budget Antal oversatte sider Kilde: Centret. 
Objectives Tasks 1 – Management Board Budget Number of pages translated Source: Information supplied by the Centre.
At udføre det nødvendige oversættel­ sesarbejde for følgende organer: — At samarbejde med kontorer og agenturer, organer og institutioner i henhold til særlige ordninger. 
To provide the necessary translation services for the operation of the following bodies: — To make arrangements for cooperation with the bodies and insti­ tutions.
Sammensætning 59,94 (46,12) millioner euro. 
Composition 59,94 (46,12) million euro.
Ansatte pr. 31. december 747 416 (732 673) — Det Europæiske Miljøagentur — en repræsentant for hver medlems­ stat 2008: Antal sider pr. sprog — Det Europæiske Erhvervsuddannel­ sesinstitut — to repræsentanter for Kommis­ sionen (729 286) — Det Europæiske Narkotikaovervåg­ ningscenter — en repræsentant for hvert kontor, agentur eller organ eller hver insti­ tution, som benytter sig af centret. 
747 416 (732 673) — the European Environment Agency; 233 (200) provided in the establishment plan, of which 189 (176) were occupied. — official languages: 742 256 — — the European Training Foundation; — one representative from each body or institution calling upon the Centre’s services. — other languages: 5 160 (3 963) — — the European Medicines Agency; Task — administrative tasks: 92 — Institutions: 15 472 (8 773) — the European Police Office (Europol) and the Europol Drugs Unit; 2 – Director the European Monitoring Centre for Drugs and Drug Addiction, Allocated to Number of pages per client the Office for Harmonisation in the Internal Market (Trademarks and Designs); Adopts the Centre’s annual work programme and annual report.
Antal sider oversat freelance: 441 223 (226 822) — Den Europæiske Politienhed (Europol) og Europols narkotika­ enhed. 2. 
(88) Number of pages translated by free­ lances: 441 223 (226 822) Bodies set up by the Council other than the above may use the Centre’s services.
De af Den Europæiske Unions institutioner og organer, der allerede har deres egen oversættelses­ tjeneste, kan eventuelt, på et frivilligt grundlag, benytte sig af centrets tjene­ ster. 3. 
The institutions and bodies of the European Union which already have their own Translation Services may, if need be, call upon the Centre’s services on a voluntary basis.
Ekstern revision Centret deltager fuldt ud i arbejdet i Det Interinstitutionelle Oversættelses­ udvalg. 
3 – External audit The Centre plays a full part in the work of the Interinstitutional Trans­ lation Committee.
Europa-Parlamentet efter henstilling fra Rådet. — At deltage i arbejdet i Det Interinstitutionelle Oversættelses-udvalg. — andre sprog: 5 160 (3 963) Opgaver — operationelle: 97 (88) — administrative: 92 (88) — institutioner: 15 472 (8 773) Tabel Oversættelsescentret for Den Europæiske Unions Organer (Luxembourg) Udnævnes af bestyrelsen efter indstil­ ling fra Kommissionen. 
5 – Discharge authority — To participate in the work of the Interinsti­ tutional Translation Committee. — two representatives from the Commission; (729 286) Table Translation Centre for the Bodies of the European Union (Luxembourg) — one representative per Member State; Staff at 31 December 2008 Number of pages by languages Appointed by the Management Board on a proposal from the Commission.
Revisionsretten. 
Court of Auditors.
Intern revision Kommissionens interne revisor. 
4 – Internal audit Commission’s internal auditor.
5. Dechargemyndighed 233 (200) stillinger i stillings­ fortegnelsen, besatte stillinger: 189 (176). — officielle sprog: 742 256 (2007) 
Parliament acting on a recommen­ dation from the Council. — operational tasks: 97 (88) — Bodies 731 944: (496 665) (Data for 2007)
DA 15.12.2009 DenEuropæiskeUnionsTidende C304/111 CENTRETS SVAR 13. 
EN 15.12.2009 OfficialJournaloftheEuropeanUnion C304/111 THE CENTRE'S REPLIES 13.
Centret bestræber sig i høj grad på at løse dette problem, som hovedsageligt er knyttet til manglende præcision i overslagene over anmodninger om oversættelser, der modtages fra kunderne. 
The Centre is making every effort to resolve this problem, which is mainly linked to the lack of precision in the forecasts for translation requests received from its clients.
Midt i 2009 bad centret derfor sine kunder om at revidere deres overslag for 2009, så det aktuelle budget kunne fastlægges nærmere. 
In mid-2009 the Centre therefore asked its clients to revise their forecasts for 2009, in order to precise the current budget.
Hvad vigtigere er; centret gennemfører nu en omkostningsanalyse for at forbedre sin prisstruktur. 
More importantly, the Centre is currently carrying out a cost analysis in order to improve its price structure.
I 2009 efter vedtagelsen af ændringsbudgettet vil centret tilbagebetale budgetoverskuddet på 11,45 mio. euro til sine kunder. 
In 2009, after the adoption of the amending budget, the Centre will reimburse the budget surplus of 11,45 million euros to its clients.
I årenes løb og især i 2008 gjorde manglen på kontorlokaler det ikke muligt at ansætte i over­ ensstemmelse med stillingsfortegnelsen. 
Over the years and in 2008 in particular, the lack of office space did not permit to recruit in accordance with the establishment plan.
I 2009 lejede centret supplerende lokaler for at kunne tage imod yderligere ansatte. 
In 2009 the Centre rented supplementary premises to accom­ modate additional staff.
Endvidere er der indført et nyt ansættelsessystem med henblik på at gøre ansættelses­ proceduren mere effektiv. 
In addition, a new recruitment system has been introduced to make the recruitment procedure more efficient.
1-4 27 BEMŽRKNINGER OM DE VŽSENTLIGSTE RESULTATER AF REVISIONEN AF BUDGETGENNEMFŻRELSEN I DET EUROPŽISKE CENTER FOR UDVIKLING AF ERHVERVSUDDANNELSE FOR DET REGNSKABSR,DERAFSLUTTEDESPR.31.DECEMBER1998............................. 
C 372/26 EN Official Journal of the European Communities REPORT on the financial statements of the European Centre for the Development of Vocational Training (CedefopŃThessaloniki) for the financial year ended 31 December 1998, together with the CentreŐs replies 22.12.1999 (1999/C 372/05) CONTENTS THECOURTŐSOPINION........................................................... 1to4 27 MAIN OBSERVATIONS ON THE IMPLEMENTATION OF THE BUDGET OF THE EUROPEAN CENTRE FOR THE DEVELOPMENT OF VOCATIONAL TRAINING FOR THE FINANCIAL YEAR ENDED31DECEMBER1998 ....................................................... 5to12 27 Generalandbudgetaccounts......................................................
5 27 Forskudsforvaltning............................................................. 
6 27 Buildings .....................................................................
6 27 Centretsbygning............................................................... 
8 27 Staff.........................................................................
7 27 Indtžgtsordrer................................................................. 
9to10 27 VAT.........................................................................
11 28 Kontrakter.................................................................... 
12 28 Tables1and2................................................................... .......
22.12.1999 DA De Europžiske Fžllesskabers Tidende C 372/27 REVISIONSERKLŽRING 1. 
22.12.1999 EN Official Journal of the European Communities C 372/27 THE COURTŐS OPINION 1.
Denne beretning afgives til Rdet og Europa-Parlamentet i overensstemmelse med artikel 12 i Rdets forordning (EŻF) nr. 
This report is addressed to the Council and the European Parliament in accordance with Article 12 of Council Regulation (EEC) No 337/75(1), as amended by Council Regulation (EEC) No 1946/93 (2).
Retten har revideret Det Europžiske Center for Udvikling af Erhvervsuddannelses regnskab for regnskabsret, der afsluttedes pr. 31. december 1998. 
The Court has examined the financial statements of the European Centre for the Development of Vocational Training for the financial year ended 31 December 1998.
1416/76 (3), som žndret ved Rdets forordning (EŻF) nr. 1948/93 (4), ansvarlig for budgettets gennemfżrelse. 
In accordance with the provisions of Article 18(1) of Council Regulation (EEC) No 1416/76(3), as amended by Council Regulation (EEC) No 1948/93 (4) the budget was implemented at the responsibility of the Management Board.
Dette indebžrer, at bestyrelsen skal udarbejde og opstille regnskabet (5) i overensstemmelse med artikel 65, 67 og 68 i de interne finansielle bestemmelser i Rdets forordning (EŻF) nr. 1948/93 om žndring af Rdets forordning (EŻF) nr. 1416/76. 
This responsibility included the drawing-up and presentation of the financial statements (5) in accordance with the internal financial provisions provided for in Articles 65, 67 and 68 of Council Regulation (EEC) No 1948/93 amending Council Regulation (EEC) No 1416/76.
Revisionsretten skal i henhold til artikel 248 EF revidere regnskabet. 
The Court of Auditors is required under Article 248 of the Treaty establishing the European Community to audit those accounts.
Revisionen er gennemfżrt i overensstemmelse med de retningslinjer og standarder, der gžlder for Rettens revision. 
The Court performed its audit in accordance with its audit policies and standards.
Disse er udarbejdet p grundlag af 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 characteristics of the Community context.
Retten har gennemget regnskabsregistreringerne og foretaget anden revision, der skżnnedes nżdvendig under de givne omstžndigheder. 
The Court carried out such tests of the accounting records and applied such other audit procedures as it deemed necessary in the circumstances.
Revisionen gav Retten rimeligt grundlag for nedenstende erklžring. 
By means of this audit the Court obtained a reasonable basis for the opinion expressed below.
Revisionen har givet Retten rimelig sikkerhed for, at regnskabet for det regnskabsr, der afsluttedes pr. 31. december 1998, er rigtigt, og at de underliggende transaktioner som helhed betragtet er lovlige og formelt rigtige. 
This examination has enabled the Court to obtain reasonable assurance that the annual accounts for the financial year ended 31 December 1998 are reliable and that the underlying transactions, taken as a whole, are legal and regular.