natgillin/translations-raw huggingface dataset:
37 Under FFR for 2014-2020 begyndte gennemfżrelsen af langt de fleste programmer ikke i de fżrste r, fordi der stadig var uudnyttede midler fra den foregende periode til rdighed, og medlemsstaterne fokuserede p at afslutte de 21 Jf. punkt 58 i vores sžrberetning nr. 
37 In the first years of the 2014-2020 MFF, implementation of a vast majority of programmes had not started because unspent funding was still available from the previous period and Member States focused on closing the corresponding programmes. The overlapping of eligibility periods clearly created a disincentive to start the new periodуs programmes promptly22.
36/2016: "En vurdering af ordningen for afslutning af samhżrighedsprogrammerne og programmerne for udvikling af landdistrikter 2007-2013". 20 pgžldende programmer. 
21 See paragraph 58 of our special report 36/2016: рAn assessment of the arrangements for closureofthe2007-2013 cohesionandruraldevelopmentprogrammesс. 22 See paragraph 64 of SR 36/2016.
38 I henhold til reglerne vedrżrende FFR for 2014-2020 vil udgifter vžre stżtteberettigede ikke blot to, men tre r efter FFR'ens udlżb. 
38 Under the rules for the 2014-2020 MFF, expenditure will be eligible for not two but three years after the end of the MFF.
Medlemsstaternes arbejde i forbindelse med den rlige godkendelse af regnskaberne (punkt 52) for programmerne vedrżrende 2014-2020 vil overlappe med gennemfżrelsen af nye programmer fra 1. januar 2021. 
The work of Member States in connection with the annual acceptance of the accounts (paragraph 52) for 2014-2020 programmes will overlap with the implementation of new programmes as from 1 January 2021.
Den forlžngede stżtteberettigelsesperiode lżber til udgangen af juni 2024 for udvikling af landdistrikter og til 15. februar 2025 for samhżrighed (tabel 3). 
The extended eligibility period is up to the end of June 2024 for rural development and to 15 February 2025 for cohesion (Table 3).
Tabel 3 - Samhżrighed - stżtteberettigelsesperioder og frister FFR FFR-udlżb Stżtteberettigelses-periode Frist for indsendelse af afslutningsdokumenter 2000-2006 31.12.2006 1.1.2000-31.12.2008 31.3.2010 2007-2013 31.12.2013 1.1.2007-31.12.2015 31.3.2017 2014-2020 31.12.2020 1.1.2014-31.12.2023 15.2.2025 Kilde: Revisionsretten, baseret p retsakter. 
Table 3 п Cohesion - eligibility periods and deadlines 20 MFF End of MFF Eligibility period Closure documents submission date 2000-2006 31.12.2006 1.1.2000 п 31.12.2008 31.3.2010 2007-2013 31.12.2013 1.1.2007 п 31.12.2015 31.3.2017 2014-2020 31.12.2020 1.1.2014 п 31.12.2023 15.2.2025 Source: ECA, based on legal acts.
39 Kommissionen mener, at afslutningsprocessen vedrżrende FFR for 2014-2020 "vil blive forenklet som fżlge af rlig godkendelse af regnskaber og nžrmere undersżgelse af aspekter vedrżrende lovlighed og formel rigtighed. 
39 The Commission considers that рthe closure process for the 2014-2020 MFF will be simplified due to the annual acceptance of the accounts and further examination of the legality and regularity aspects.
Det sidste r vil sledes kun omhandle afslutningen af den udgiftsblok, der er attesteret i forhold til det sidste regnskabsr"23. 
The last year should only deal with the closure of the block of expenditure certified in relation to the last accounting yearс23.
Den lovgivningsmžssige ramme blev vedtaget sent 40 Kommissionen fremsatte sit forslag til FFR for 2014-2020 i juni 2011. 
Late adoption of the legislative framework 40 The Commission submitted its proposal for the 2014-2020 MFF in June 2011.
FFR'en blev vedtaget af Rdet og Europa-Parlamentet i december 2013. 
The MFF was adopted by the Council and the European Parliament in December 2013.
Forordningen om fžlles bestemmelser24 og de fondsspecifikke forordninger for de fem ESI-fonde blev vedtaget 22 Jf. punkt 64 i sžrberetning nr. 
The рcommon provisionsс Regulation24 and the fund-specific regulations for the five ESI funds were adopted by the Council on 17 December 2013.
Processen tog fem mneder lžngere end i forbindelse med perioden 2007-2013, hvor forordningerne blev vedtaget i juli 200625. 
The process took five months longer than for the 2007-2013 period, where the regulations were adopted in July 200625.
Vedtagelsen af den afledte lovgivning vedrżrende FFR for 2014-2020 (gennemfżrelsesretsakter og delegerede retsakter) blev fżrst afsluttet i januar 2016. 
The secondary legislation for 2014-2020 MFF (implementing and delegated acts) was not fully adopted until January 2016. 23 SR36/2016 пCommissionуsreplytoparagraph68.
41 Forsinkelserne fik Rdet til at overfżre de forpligtelsesbevillinger, der ikke kunne udnyttes i 2014, til senere r26. 
41 The delays prompted the Council to transfer the commitment appropriations that could not be used in 2014 to later years 26.
Overfżrslen belżb sig til 20,7 milliarder euro (36 % af rets samlede forpligtelsesbevillinger for ESI-fondene) (punkt 61). 
The amount concerned was ш20.7 billion (36 % of that yearуs total commitment appropriations for ESI funds) (paragraph 61).
Automatiske forpligtelser og frigżrelser 42 I overensstemmelse med reglerne for ESI-fondene27 indgr Kommissionen en rlig "automatisk forpligtelse" for hvert operationelt program i FFR'ens syv r. 
Automatic commitments and decommitments 42 In line with the rules for the ESI funds 27, the Commission makes an annual рautomatic commitmentс for each operational programme during the seven years of the MFF.
Forpligtelsesbelżbet er baseret p programmets finansieringsplan, som viser programmets budget fordelt p r. 
The amount committed is based on the financing plan for the programme, which presents an annual breakdown of the programmeуs budget.
Den eneste betingelse for indgelsen af forpligtelsen er, at Kommissionen skal have godkendt programmet. 
The only condition for the commitment to be made is that the Commission must have approved the programme.
Nr en forpligtelse indgs, har den sledes ingen forbindelse til de reelle fremskridt i programgennemfżrelsen. 
Therefore, at the moment a commitment is made, there is no link with the actual progress of programme implementation.
Medlemsstaterne har tre r til at anvende de midler, der er forpligtet, og anmelde udgifter til Kommissionen med henblik p godtgżrelse ("n+3-reglen"). 
Member States have three years to use the funds committed and declare costs to the Commission for reimbursement (the рn+3с rule).
Efter dette tidspunkt skal et system med "automatiske frigżrelser" sikre, at eventuelle uudnyttede midler annulleres (punkt 45). 
After that time, a system of рautomatic decommitmentsс is meant to clear any unused funds (paragraph 45).
43 Ved begyndelsen af hvert r stiger de uindfriede forpligtelser sledes automatisk, i żjeblikket med ca. 50 milliarder euro (belżbet var 30 milliarder euro om ret under FFR for 2007-2013)28. 
43 At the beginning of each year, the value of outstanding commitments is thus automatically increased, currently by around ш50 billion (it was ш30 billion annually during the 2007-2013 MFF)28.
De forpligtelser, der er indget i t r, fżjes til de uindfriede forpligtelser fra de tidligere r, og hvis det pgžldende rs betalinger er lavere, stiger 25 Jf. punkt 35 i vores sžrberetning nr. 
Commitments made in one year are added to those outstanding from previous years and, if the corresponding payments of that year are lower, the RAL increases in each year of the MFF, as illustrated in Figure 8.
26 Artikel 19 i FFR-forordningen fastsatte, at hvis der efter den 1. januar 2014 blev vedtaget nye regler eller programmer under delt forvaltning vedrżrende ESI-fondene, skulle FFR'en revideres med henblik p overfżrsel til efterfżlgende r - ud over de tilsvarende udgiftslofter - af bevillinger, der ikke blev udnyttet i 2014. 
21 26 Article 19 of the MFF regulation provides that, in the event of the adoption after 1 January 2014 of new rules or programmes under shared management for the ESI funds, the MFF was to be revised in order to transfer to subsequent years, in excess of the corresponding expenditure ceilings, allocations not used in 2014.
27 Artikel 76 i Europa-Parlamentets og Rdets forordning (EU) nr. 1303/2013 af 17. december 2013. 
27 Article 76 of Regulation (EU) No 1303/2013 of the European Parliament and of the Council of 17 December 2013.
28 I priser fra den pgžldende FFR. 21 
28 Expressed in prices of the corresponding MFF.
Figur 8 - Udviklingen i ESI-fondenes UF'er pr. FFR-r indtil udgangen af 2017 22 45 % 40 % 35 % 30 % 25 % 20 % 15 % 10 % 5% 2017 0% 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Fżr 2000 2000-2006 2007-2013 2014-2020 Note: UF'erne er angivet som procentdel af de samlede forpligtelsesbevillinger for ESI-fondene under den relevante FFR. 
Figure 8 п Evolution of the ESI funds RAL per year of MFF until end 2017 22 45 % 40 % 35 % 30 % 25 % 20 % 15 % 10 % 5% 2017 0% 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Pre-2000 2000-06 2007-13 2014-20 Note: The RAL is expressed as a percentage of total commitment appropriations for ESI funds under the corresponding MFF.
Kilde: Revisionsretten, baseret p tal fra Kommissionens successive rapporter "Analysis of the budgetary implementation of the European structural and investment funds". 
Source: ECA, based on figures from the Commission reports рAnalysis of the budgetary implementation of the ESI fundsс.
Den ene er, hvis der foretages betalinger. 
One is for payments to be made.
Den anden er, hvis der frigżres belżb. 
The other is when amounts are decommitted.
Frigżrelser under udgiftsomrde 1b og 2 finder sted enten efter anvendelse af "n+3-reglen" eller ved afslutningen af perioden. 
Decommitments for headings 1b and 2 take place either following the application of the тn+3у rule or at the closure of the period.
45 Reglerne for ESI-fondene fastsžtter, at belżb, der ikke er anvendt inden bestemte frister, frigżres automatisk. 
45 ESI rules provide for the automatic decommitment of amounts not used by specified deadlines.
Reglen om automatisk frigżrelse29 har til forml at fremme finansiel disciplin og rettidig gennemfżrelse af programmerne ved at skabe en forbindelse mellem de belżb, der forpligtes, og de belżb, der betales. 
The automatic decommitment rule29 aims to promote financial discipline and timely implementation of the programmes by creating a link between the amounts committed and the amounts paid.
Hvis der ikke inden for det fastsatte antal r ved hjžlp af betalingsanmodninger gżres krav p midler forpligtet i r "n", skal de frigżres og ikke lžngere vžre disponible. 
If funds committed in year рnс have not been justified by payment claims within the required number of years, they are no longer available for use and get decommitted.
Dette bżr ogs bidrage til at begržnse stigningen i UF'erne. 
This should also help contain the increase of the RAL.
46 Denne regel blev fżrst indfżrt i FFR for 2000-2006, hvor der var en frist p to r efter en forpligtelse ("n+2")30, fżr det udestende belżb blev annulleret. 
46 The rule was first introduced for the 2000-2006 MFF, when two years were allowed after a commitment (рn+2с)30, before the outstanding amount was cancelled.
I lżbet af FFR for 2007-2013 blev perioden forlžnget til tre r for nogle medlemsstater og nogle fonde31. 
During the 2007-2013 MFF, the period was extended to three years for some Member 29 See Article 136 (1) of the рcommon provisionsс Regulation.
"N+3"-reglen blev udvidet til at omfatte alle medlemsstaterne og ESI-fondene under FFR for 2014-2020. 
The рn+3с rule was extended to all Member States and ESI funds for the 2014-2020 MFF.
47 Figur 9 viser UF'ernes udvikling som antal rs forpligtelser (UF'erne divideret med de forpligtelsesbevillinger, der varer mere end et r). 
47 Figure 9 shows how the RAL has evolved as a multiple of years of commitments (RAL divided by commitment appropriations lasting more than one year).
Under "n+3-reglen" bżr UF'erne i princippet ikke vžre hżjere end tre gange de rlige forpligtelser. 
In principle, under the рn+3с rule, the RAL should not be worth more than three times the amount of annual commitments.
I 2017 nede de denne gržnse p udgiftsomrde 1b. 
In 2017, it reached this limit for heading 1b.
Figur 9 - UF'erne som antal rs forpligtelser 23 3,5 3,0 2,5 2,0 1,5 1,0 0,5 0,0 2009 2010 FFR i alt 2007 2008 2011 2012 FFR-udgiftsomrde 1b 2016 2017 2013 2014 2015 Kilde: Revisionsretten, baseret p oplysninger fra vores rsberetninger og Kommissionens beretninger om den budgetmžssige og finansielle forvaltning. 
Figure 9 п RAL in years of commitments Source: ECA, based on information from our annual reports and the Commission reports on budgetary and financial management.
48 Figur 10 viser udviklingen i UF'erne som antal rs betalinger (UF'erne divideret med betalingsbevillingerne). 
48 Figure 10 shows the evolution of the RAL as a multiple of years of payments (RAL divided by payment appropriations).
Dette bżr give et skżn over, hvor mange r det vil tage at betale et givet rs UF'er, forudsat at det samme betalingsniveau opretholdes i de efterfżlgende r. 
It should give an estimation of the number of years required to pay out the RAL of a given year, assuming the same level of payments would be maintained in future years.
Vi noterer os imidlertid, at betalingsniveauerne kan svinge betydeligt. 
We note however that the payment levels can fluctuate significantly.
Figur 10 - UF'erne som antal rs betalinger 24 5,0 4,5 4,0 3,5 3,0 2,5 2,0 1,5 1,0 0,5 0,0 2007 2008 2009 2010 2011 2012 2015 2016 2017 FFR i alt 2013 2014 FFR-udgiftsomrde 1b Kilde: Revisionsretten, baseret p oplysninger fra vores rsberetninger, Kommissionens beretninger om den budgetmžssige og finansielle forvaltning og Kommissionens datawarehouse. 
Figure 10 п RAL in years of payments 24 5.0 4.5 4.0 3.5 3.0 2.5 2.0 1.5 1.0 0.5 0.0 2007 2008 2009 2010 2011 MFF total 2012 2013 2014 MFF heading 1b 2015 2016 2017 Source: ECA,basedoninformationfromourannualreports,theCommissionreportsonbudgetaryand financial management and the Commissionуs data warehouse.
49 Den finansielle effekt af reglen om automatisk frigżrelse er begržnset, eftersom de frigjorte belżb har vžret sm. 
49 The financial impact of the automatic decommitment rule is limited, since the amounts decommitted have been small.
Med hensyn til FFR for 2000-2006 udgjorde de samlede frigżrelser som fżlge af "n+2-reglen" 1,3 milliarder euro (0,6 % af forpligtelserne for perioden)32. 
For the 2000-2006 MFF, the total value of decommitments resulting from the рn+2с rule was ш1.3 billion (0.6 % of the commitments for the period)32.
Med hensyn til FFR for 2007-2013 udgjorde de samlede frigżrelser som fżlge af "n+2-/n+3-reglen" 1,6 milliarder euro ved udgangen af 2017 (0,5 % af de samlede forpligtelser for perioden)33. 
For the 2007-2013 MFF, at the end of 2017, total decommitments resulting from the рn+2с/рn+3с rule were worth ш1.6 billion (0.5 % of all commitments for the period)33.
Der var ikke foretaget nogen automatiske frigżrelser vedrżrende FFR for 2014-2020 ved udgangen af 201734. 
There had been no automatic decommitments for the 2014-2020 MFF by the end of 201734.
50 Med henblik p FFR for 2021-2027 har Kommissionen foreslet Europa-Parlamentet og Rdet at vende tilbage til "n+2". 
50 For the 2021-2027 MFF, the Commission has proposed to the European Parliament and the Council to revert to рn+2с.
Dette er et skridt i den rigtige retning og kan bidrage til at reducere det samlede UF-belżb, der imidlertid ogs pvirkes af andre faktorer. 
This measure is a step in the right direction and could contribute, though not on its own, to reduce the overall RAL, which also depends on other factors.
Kommissionen forventede ved indfżrelsen af "n+2-reglen" i FFR for 32 "Analysis of the budgetary implementation of the structural and cohesion funds in 2013". 
When introducing the рn+2с rule for the 2000 п 2006 MFF, the Commission considered that the rule рshould result in a stabilised level of 32 Analysis of the budgetary implementation of the structural and cohesion funds in 2013.
33 Efter at have analyseret afslutningspakkerne frigjorde Kommissionen yderligere 2,8 milliarder euro. 
33 After analysing the closure packages the Commission decommitted another ш2.8 billion.
34 2017 var det fżrste r, hvor automatisk frigżrelse efter "n+3-reglen" kunne finde sted. 
34 2017 was the first year in which the risk of рn+3с automatic decommitment applied.
Det fremgr af Kommissionens rapport "Analysis of the budgetary implementation of the European structural and investment funds in 2017", at hżjst 50 millioner euro vedrżrende et begržnset antal programmer var i fare for frigżrelse efter gennemgangen af de modtagne betalingsanmodninger. 
Based on the Commission report рAnalysis of the budgetary implementation of the ESI funds in 2017с, followingtheexaminationofthepaymentapplicationsreceived,themaximum amount at risk of decommitment was around ш50 million, concerning a limited number of programmes. outstanding commitments over the next few yearsс35.
Trods "n+2-reglen" fortsatte UF'erne med at stige. 
Despite the рn+2с rule, the RAL continued to increase.
Nye krav i FFR for 2014-2020 51 En ržkke nye elementer blev indfżrt i reglerne vedrżrende FFR for 2014-2020, f.eks. resultatrammen og reglen om forhndsbetingelser. 
New requirements for the 2014-2020 MFF 51 A number of new elements were introduced in the rules for the 2014-2020 MFF, for example, a performance framework and the ex-ante conditionality rule.
Det kržvede tid og ressourcer at gennemfżre disse elementer og de styrkede forvaltnings-og kontrolsystemer. 
The introduction of these elements alongside strengthened management and control systems, required time and resources.
52 Udpegelsesproceduren36 i FFR for 2014-2020 er medlemsstaternes ansvar og har til forml at sikre, at de nationale myndigheder har etableret de nżdvendige systemer til forvaltning og kontrol af EU-midlerne. 
52 The designation procedure36 for the 2014-2020 MFF is a Member State responsibility which aims to ensure that the national authorities have set up the appropriate systems necessary for the management and control of the EU funds.
Udpegelsesprocessen viste sig imidlertid at vžre lang. 
This designation process proved to be long.
Eftersom den skulle afsluttes, fżr der kunne indsendes betalingsanmodninger, opstod der forsinkelser med hensyn til at afholde betalinger og dermed reducere UF'erne. 
As it had to be completed before payment claims could be submitted, there were delays in paying the corresponding amounts and consequently in decreasing the RAL.
Dette krav skabte ikke de samme forsinkelser i forbindelse med ELFUL37. rlig godkendelse af regnskaber 53 Med henblik p FFR for 2014-2020 blev der indfżrt en procedure for godkendelse af regnskaber, hvorved Kommissionen godkender (eller afviser) regnskaberne for hvert enkelt operationelt program n gang om ret. 
This requirement did not generate the same delays for EAFRD37. Annual acceptance of accounts 53 An acceptance of accounts procedure was introduced for the 2014-2020 MFF by which the Commission accepts (or rejects) the accounts of each operational programme once a year.
Under de tidligere FFR'er blev der fżrst foretaget endelig kontrol af de forelagte udgifters lovlighed og formelle rigtighed ved programafslutningen. 
Under the previous MFFs, the final check on legality and regularity of the submitted expenditure did not take place until the programme c l os ure .
54 Under EFRU, ESF, Samhżrighedsfonden og EHFF er refusion af mellemliggende betalinger begržnset til 90 % af det samlede godtgżrelsesberettigede belżb. 
54 For the ERDF, ESF, CF and EMFF, the reimbursement of interim payments is limited to 90 % of the total reimbursable amount.
De resterende 10 % indgr i UF'erne for en kort periode, indtil de betales efter den rlige undersżgelse og godkendelse af regnskaberne. 
The remaining 10 % forms part of the RAL for a short time period until it will be paid after the annual examination and acceptance of the accounts.
35 Jf. svarene til vores rsberetninger for 2003 (punkt 2.48) og 2004 (punkt 2.24). 
35 See the replies to our annual report for 2003 (paragraph 2.48) and 2004 (paragraph 2.24).
36 Artikel 123 og 124 i forordningen om fžlles bestemmelser. 
36 Articles 123 and 124 of the рcommon provisionsс Regulation.
37 Artikel 65, stk. 2, i forordningen om udvikling af landdistrikterne, nr. 1305/2013, fastsžtter, at medlemsstaterne for hvert program for udvikling af landdistrikter skal udpege forvaltningsmyndigheden, det godkendte betalingsorgan og godkendelsesorganet. 
37 Article 65(2) of the Rural Development Regulation 1305/2013, requires Member States to designate, for each rural development programme, the Managing Authority, the accredited paying agency and the certification body.
Bibeholdelsen af de eksisterende godkendte betalingsorganer under FFR for 2014-2020 betżd, at mellemliggende betalinger til udvikling af landdistrikter kunne finde sted, s snart det pgžldende program var vedtaget. 
For the 2014-2020 MFF, the continuation of existing accredited paying agencies allowed interim payments for rural development to take place as soon as the related programme was adopted. 25
55 Denne ordning har potentiale til at forbedre kontrolsystemet og reducere fejlene, men i visse tilfžlde kan den fżre til yderligere forsinkelser, idet medlemsstaternes myndigheder kan beslutte sig for at udskyde indsendelsen af deres udgiftserklžringer, indtil de er sikre p, at de er lovlige og formelt rigtige. 
55 While this arrangement has the potential to improve the control system and reduce errors, in certain cases it could lead to additional delays, as Member State authorities could decide to postpone the declaration of expenditure until they are sure it is legal and regular.
Resultatreserven 56 Et af de nye elementer, der blev indfżrt med henblik p FFR for 2014-2020, var en resultatramme. 
Performance reserve 56 One of the novelties introduced for the 2014-2020 MFF is the establishment of a performance framework.
Dette fżrte til kravet om, at medlemsstaterne afsžtter en del af deres EU-finansiering til en "resultatreserve" for de fleste programmer under ESI-fondene. 
This led to the requirement that Member States set aside part of their EU funding in a рperformance reserveс for most ESI funds programmes.
Resultatreserven udgżr 6 %38 af de ressourcer, som er blevet tildelt til EFRU, ESF og Samhżrighedsfonden med henblik p mlet om "investeringer i vžkst og beskžftigelse" (ca. 20 milliarder euro), til ELFUL og til de foranstaltninger, der finansieres under delt forvaltning i overensstemmelse med EHFF-forordningen. 
The performance reserve accounts for 6 %38 of resources allocated to the ERDF, ESF and CF under the рinvestment for growth and jobsс goal (around ш20 billion), the EAFRD, and measures financed under shared management in accordance with the EMFF Regulation.
Reservemidlerne indgr i programmerne og forpligtes automatisk p rsbasis, hvilket żger UF'erne, men de kan kun anvendes p grundlag af Kommissionens resultatgennemgang i 2019. 
These reserve funds are included in the programmes and automatically committed annually, thereby increasing the RAL, but can only be used subject to the outcome of the performance review by the Commission in 2019.
Disse midler er ikke omfattet af reglen om automatisk frigżrelse og kan sledes anvendes eller indg i UF'erne indtil FFR'ens endelige dato for stżtteberettigelse. 
These amounts are not subject to the automatic decommitment procedure and thus, can be used or will remain in the RAL until the final eligibility date for the MFF.
Det samlede belżb i resultatreserven ved udgangen af 2017 var ca. 14 milliarder euro, og dette belżb indgik i UF'erne ved udgangen af 2017. 
The total amount allocated to the performance reserve up to the end of 2017 was around ш14 billion, and this amount was included in the RAL at the end of 2017.
Effekten af forfinansiering 57 Ifżlge reglerne vedrżrende FFR for 2014-2020 skulle Kommissionen efter vedtagelsen af et operationelt program under ESI-fondene betale et fżrste forfinansieringsbelżb39. 
Impact of pre-financing 57 The 2014-2020 MFF rules require the Commission, after adopting an ESI funds operational programme, to pay an initial pre-financing amount39.