natgillin/translations-raw huggingface dataset:
Det er sandsynligt, at andre agenturer vil anvende sdanne tjenester fremover. 
It is likely that other agencies will use such services in future.
Det er vigtigt, at de sżrger for, at sdanne tjenester fuldt ud garanterer de privilegier og immuniteter, der er nżdvendige for agenturets performance, og at EU-borgernes privatliv respekteres. 
It is important that they ensure that such services provide full protection of the privileges and immunities necessary for the performance of the Agency and privacy of EU citizens.
Opfżlgning p de seneste rs bemžrkninger 32. 
Follow-up of previous yearsŐ comments 32.
De sžrlige rsberetninger for 2014 indeholder en oversigt over de opfżlgende foranstaltninger, agenturerne og organerne har truffet som reaktion p udestende bemžrkninger fra de forgende r. 
The 2014 specific annual reports provide an overview of follow-up actions taken by the agencies in response to open comments from previous years.
For s vidt angr de 153 bemžrkninger, der var udestende ved udgangen af 2013, fremgr det af bilag III, at de korrigerende foranstaltninger i 51 tilfžlde blev afsluttet i 2014, i 41 tilfžlde stadig var i gang og i seks tilfžlde endnu ikke var igangsat. 
Annex III shows that for the 153 comments open at the end of 2013, corrective action was completed during 2014 in 51 cases; remained ongoing in 41 cases; and six comments remained outstanding.
Der var ikke behov for korrigerende foranstaltninger i forbindelse med 55 bemžrkninger, primžrt vedrżrende berettigede bevillingsoverfżrsler. 
No corrective action was required for 55 comments, mainly in relation to justified budget carry-overs.
KONKLUSIONER 33. 
CONCLUSIONS 33.
Retten har indfżjet supplerende oplysninger i to tilfžlde, nemlig om eu-LISA og EPF. 
The Court expressed two emphases of matter for eu-LISA and EPF.
Retten konkluderer, at de transaktioner, der ligger til grund for regnskaberne, er lovlige og formelt rigtige for alle agenturer og organer og har indfżjet supplerende oplysninger om EIF. 
The Court concluded that transactions underlying the accounts were legal and regular for all agencies and expressed one emphasis of matter for EIT.
Der er en bemžrkning om miljżagenturets brug af cloudtjenester. 
There was one comment in respect of the EEAŐs use of cloud services.
Der er seks bemžrkninger om underbetaling af EU-ansatte, der var rekrutteret, fżr 2004-personalevedtžgten trdte i kraft. 
There were six observations related to underpayments of EU staff recruited before the application of the 2004 Staff Regulations.
Agenturerne havde yderligere forbedret deres procedurer ved at ivžrksžtte korrigerende foranstaltninger som reaktion p Rettens bemžrkninger fra tidligere r. 
Agencies further improved their procedures by taking corrective action in response to the CourtŐs comments from previous years.
Der er ikke desto mindre stadig behov for forbedringer, hvilket fremgr af antallet af bemžrkninger, Retten fremsatte vedrżrende regnskabsret 2014. 
Nevertheless, there is still room for improvement, as indicated by the number of comments made in 2014.
11 ADB065126DA02-15PP-CH301-15FIN-Synthesis_report_2014-TR.docx 15.9.2015 
10 ADB065126EN02-15PP-CH301-15FIN-Synthesis_report_2014-OR.docx 15.9.2015
3 Udelukkende EU-tjenestemžnd og midlertidigt ansatte (AD, AST og AST/SC) i henhold til stillingsfortegnelsen. 
3 Permanent and temporary EU officials (AD, AST and AST/SC) only, according to staff establishment plan.
1,4% 1,4% 14,1% 14,0% ADB065126DA02-15AA-CH301-15FIN-RAS-Synthesis_report_2014-TR.xlsx 15.9.2015 2014 60,5% 2013 51,9% 
1,4% 14,1% 1,4% 14,0% ADB065126EN02-15AA-CH301-15FIN-RAS-Synthesis_report_2014-OR.xls 15.9.2015 2014 60,5% 2013 51,9%
Resum af resultaterne af Revisionsrettens rlige revision af Den Europžiske Unions fžllesforetagender i 2013 12, rue Alcide De Gasperi - L - 1615 Luxembourg T (+352) 4938 - 1 E eca-info@eca.europa.eu eca.europa.eu 
Summary of results from the CourtŐs 2013 annual audit of the European Research Joint Undertakings 12, rue Alcide De Gasperi - L - 1615 Luxembourg T (+352) 4938 Đ 1 E eca-info@eca.europa.eu eca.europa.eu
2 INDHOLD Indledning Oplysninger til underbygning af Rettens erklžringer Resultaterne af revisionen Erklžringer om regnskabernes rigtighed Erklžringer om lovligheden og den formelle rigtighed af de transaktioner, der ligger til grund for regnskaberne Supplerende oplysninger om EUŐs bidrag til omkostningerne til ITER-projektet Bemžrkninger, der ikke drager Rettens erklžringer i tvivl Pržsentationen af regnskaberne Den budgetmžssige og żkonomiske forvaltning Interne kontroller Konklusioner Punkt AEI037059DA02-14PP-CH345-14FIN-RAS-Summary_Report_2013_JUs-TR.doc 21.10.2014 1 8 - 9 - - 6 7 21 8 12 13 14 15 16 21 23 17 - 22 - 
2 CONTENTS Paragraph Introduction 1-6 Information in support of the CourtŐs opinions 7 Audit results 8-21 Opinions on the reliability of the accounts 8 Opinions on the legality and regularity of the transactions underlying the accounts 9-12 Emphasis of matter on the EU contribution to the ITER project costs 13 Comments not calling the CourtŐs opinions into question 14 Presentation of the accounts 15 Budgetary and financial management 16 Internal controls 17-21 Conclusions 22-23 AEI037059EN02-14PP-CH345-14FIN-RAS-Summary_Report_2013_JUs-OR.doc 21.10.2014
Ioverensstemmelsemedartikel287itraktatenomDenEuropžiskeUnions funktionsmde har Retten revideret rsregnskabet for det regnskabsr, der afsluttedes den 31. december 2013, samt efterprżvet lovligheden og den formelle rigtighed af de underliggende transaktioner for syv EU-fžllesforetagender inden for forskning: Ľ Fusion for Energy - F4E (ITER) - fusionsenergiudvikling Ľ Clean Sky - rene lufttransportteknologier Ľ Artemis - indlejrede computersystemer Ľ IMI - initiativet om innovative lžgemidler Ľ ENIAC - nanoelektronik Ľ BCB - bržndselsceller og brint og Ľ SESAR - forskning i lufttrafikstyring i det fžlles europžiske luftrum. 
PursuanttotheprovisionsofArticle287oftheTreatyonthefunctioningofthe European Union, the Court has audited the annual accounts for the financial year ended 31 December 2013 and the legality and regularity of the transactions underlying them for seven European Research Joint Undertakings (JUs): Ľ Fusion for Energy - F4E (ITER) Đ Development of Fusion Energy; Ľ Clean Sky Đ Clean Air Transport Technologies; Ľ ARTEMIS Đ Embedded Computing Systems; Ľ IMI Đ Innovative Medicines Initiative; Ľ ENIAC Đ Nanoelectronics; Ľ FCH Đ Fuel Cells and Hydrogen and Ľ SESAR Đ Single European Sky Air Traffic Management Research.
UdoverDenEuropžiskeUnion(repržsenteretvedKommissionen)kanforskellige offentlige og private partnere, der bidrager til finansieringen af fžllesforetagendernes aktiviteter, vžre medlemmer af disse. 
ApartfromtheEuropeanUnion(representedbytheCommission),membersoftheJoint Undertakings may include various public and private partners who make contributions to the funding of the activities performed by the Joint Undertakings.
Fžllesforetagenderne fżlger enten en topartsmodel med deltagelse af Europa-Kommissionen og erhvervslivet eller en trepartsmodel, hvor medlemsstaterne ogs deltager1. 
The Joint Undertakings either follow a bipartite model with the participation of the European Commission and the Industry, or a tripartite model with the participation also of the Member States1.
Fžllesforetagender spiller en vigtig rolle i gennemfżrelsen af forskningspolitikken p sžrlige omrder. 
Joint Undertakings play an important role in implementing research policy in specific areas.
Dette resum giver en oversigt over resultaterne af Rettens rlige revision af fžllesforetagenderne i regnskabsret 2013. 
This summary provides an overview on the results of the CourtŐs annual audits of the Joint Undertakings for the financial year 2013.
Det har til forml at gżre det nemmere at analysere og sammenligne Rettens sžrlige beretninger om fžllesforetagendernes 1 Topartsmodellen anvendes for Clean Sky, IMI, BCB og SESAR og trepartsmodellen for Artemis og ENIAC. 
It aims at facilitating the analysis and 1 Bipartite Joint Undertakings are Clean Sky, IMI, FCH and SESAR. Tripartite Joint Undertakings are ARTEMIS and ENIAC.
Medlemmerne af fžllesforetagendet Fusion for Energy F4E (ITER) er Euratom, repržsenteret ved Europa-Kommissionen, Euratoms medlemsstater og andre lande, som har indget samarbejdsaftaler med Euratom inden for kontrolleret termonuklear fusion, og som har ytret żnske om at blive medlemmer (pr. 31. december 2013: Schweiz). AEI037059DA02-14PP-CH345-14FIN-RAS-Summary_Report_2013_JUs-TR.doc 21.10.2014 
As regards Fusion for Energy-F4E (ITER), the members are Euratom, represented by the European Commission, the Member States of Euratom and other countries which have concluded cooperation agreements with Euratom in the field of controlled nuclear fusion and have expressed their wish to become members (as at 31 December 2013: Switzerland). AEI037059EN02-14PP-CH345-14FIN-RAS-Summary_Report_2013_JUs-OR.doc 21.10.2014
4 rsregnskaber for 2013. Rettens erklžringer og bemžrkninger samt fžllesforetagendernes svar kan findes i de offentliggjorte sžrlige rsberetninger. 
4 comparison of the CourtŐs specific reports on the 2013 annual accounts of the Joint Undertakings. The CourtŐs opinions and comments as well as the Joint UndertakingsŐ replies can be found in the published specific annual reports.
2,2 milliarder euro (2012: 2,5 milliarder euro), dvs. ca. 1,7 % af EU's almindelige budget (2012: 1,8 %)3. 
TheJointUndertakingsŐtotal2013forecastedbudgetedincome2amountedtosome 2,2 billion euro (2012: 2,5 billion euro) or about 1,7 % of the 2013 EU general budget (2012: 1,8 %)3.
Af de faktisk modtagne belżb kom ca. 686 millioner euro (2012: 618 millioner euro) fra EU's almindelige budget (bidrag i kontanter fra Europa-Kommissionen), og ca. 
Of the actual amounts received, approximately 686 million euro (2012: 618 million euro) came from the EU general budget (cash contribution from the European Commission) and approximately 134 million euro (2012: 134 million euro) came from the industrial partners and members of the Joint Undertakings.
Fžllesforetagendernebeskžftiger414(2012:409)fastansatteogmidlertidigtansatte medarbejdere, eller under 1 % af det samlede antal EU-ansatte p EU's almindelige budget (stillingsfortegnelsen). 
TheJointUndertakingsemploy414(2012:409)permanentandtemporaryofficialsor less than 1 % of total EU officials authorised under the EU general budget (staff establishment plan).
Nžrmere oplysninger om de reviderede fžllesforetagender, deres budgetter og personale findes i bilag I. 6. 
Details on the audited Joint Undertakings, their budgets and staff are provided in Annex I. 6.
Denfinansiellerisikoforbundetmedfžllesforetagenderneerbegržnsetiforholdtildet samlede EU-budget, men risikoen for Unionens omdżmme er hżj: De er et centralt redskab for gennemfżrelsen af EU's forskningsstrategi og deres udformning som offentlig-private partnerskaber gżr, at de i hżj grad er synlige i de erhvervssektorer, som de samarbejder med. 
WhereasthefinancialriskrelatedtotheJointUndertakingsislimitedcomparedtothe total EU budget, the reputational risk for the Union is high: they are a key tool for the implementation of the EU Research strategy and their public-private partnership nature makes them highly visible among the industries they are cooperating with.
OPLYSNINGER TIL UNDERBYGNING AF RETTENS ERKLŽRINGER 7. 
INFORMATION IN SUPPORT OF THE COURTŐS OPINIONS 7.
Rettenharvalgtenmetode,somomfatteranalytiskerevisionshandlinger,testaf transaktioner p fžllesforetagendets niveau og en vurdering af centrale kontroller  overvgnings-og kontrolsystemerne. 
TheauditapproachtakenbytheCourtcomprisesanalyticalauditprocedures,testingof transactions at the level of the Joint Undertaking and an assessment of key controls of the supervisory and control systems.
Dette suppleres med bevis opnet fra arbejde udfżrt af andre revisorer og en analyse af ledelsens udtalelser og af de rlige aktivitetsrapporter. 
This is supplemented by evidence provided by the work of other auditors and an analysis of management representations and of Annual Activity Reports.
I 2013-revisionen blev der lagt sžrlig vžgt p efterfżlgende revisioner. 
The 2013 audit placed special emphasis on ex-post audits.
2 3 Den budgetterede indkomst udgżr forpligtelsesbevillingerne (det endelige budget). 
2 3 Forecasted income budget represent commitments appropriations (final budget).
Det vžsentlige fald, der blev konstateret i 2012, skyldes navnlig F4E, hvor den budgetterede indkomst faldt fra 1 524 millioner euro i 2012 til 1 297 millioner euro i 2013. 
The significant decrease noted with respect to 2012 originates mostly from F4E, where the forecasted income budget decreased from 1 524 million euro in 2012 to 1 297 million euro in 2013.
Dette fald skyldes, at en ny vigtig fase i ITER-projektet blev ivžrksat i 2012. AEI037059DA02-14PP-CH345-14FIN-RAS-Summary_Report_2013_JUs-TR.doc 21.10.2014 
This decrease is due to the launching of a major phase of the ITER project in 2012. AEI037059EN02-14PP-CH345-14FIN-RAS-Summary_Report_2013_JUs-OR.doc 21.10.2014
5 RESULTATERNE AF REVISIONEN Erklžringer om regnskabernes rigtighed 8. 
5 AUDIT RESULTS Opinions on the reliability of the accounts 8.
31. december 2013 samt af resultaterne af deres transaktioner og pengestrżmme i det afsluttede regnskabsr, i overensstemmelse med de gžldende finansielle bestemmelser og de regnskabsregler, Kommissionens regnskabsfżrer har fastlagt. 
ThefinalaccountsofallJointUndertakingspresentfairly,inallmaterialrespects,their financial position as at 31 December 2013 and the results of their operations and their cash flows for the year then ended, in accordance with the provisions of the applicable Financial Regulations and the accounting rules adopted by the CommissionŐs Accounting Officer.
Erklžringer om lovligheden og den formelle rigtighed af de transaktioner, der ligger til grund for regnskaberne 9. 
Opinions on the legality and regularity of the transactions underlying the accounts 9.
Forsvidtangrfireafdesyvfžllesforetagender(F4E,CleanSky,BCBogSESAR)erdet Rettens opfattelse, at de transaktioner, der ligger til grund for rsregnskabet for det regnskabsr, der afsluttedes den 31. december 2013, i alt vžsentligt var lovlige og formelt rigtige. 
IntheCourtŐsopinion,thetransactionsunderlyingtheannualaccountsfortheyear ended 31 December 2013 were legal and regular in all material respects for four (F4E, Clean Sky, FCH and SESAR) of the seven Joint Undertakings.
10.Med hensyn til fžllesforetagendet Artemis er revisionen af omkostningsanmeldelser blevet delegeret til de nationale finansieringsmyndigheder i medfżr af de gžldende administrative aftaler. 
10.As regards the ARTEMIS Joint Undertaking, the audit of project cost claims has been delegated to the national funding authorities (NFAs), under the administrative agreements in force.
Artemis modtog revisionsberetninger fra de nationale finansieringsmyndigheder, men vurderede ikke systematisk kvaliteten af disse revisioner. 
ARTEMIS received audit reports from the NFAs but did not systematically assess the quality of these audits.
Det havde endvidere ikke modtaget oplysninger om alle finansieringsmyndighedernes revisionsstrategi. 
Moreover, it had not received information on the audit strategies of all NFAs.
Det var derfor ikke i stand til at vurdere, om de efterfżlgende revisioner giver tilstržkkelig sikkerhed for, at de underliggende transaktioner er lovlige og formelt rigtige. 
It was therefore not in a position to assess whether ex-post audits provide sufficient assurance as to the legality and regularity of the underlying transactions.
Som fżlge deraf konkluderede Retten, at det p grundlag af de oplysninger, der foreligger om gennemfżrelsen af fžllesforetagendets strategi for efterfżlgende revision, ikke er muligt at konkludere, om dette centrale redskab fungerer effektivt4. 
As a consequence, the Court concluded that the information available on the implementation of the Joint UndertakingŐs ex-post audit strategy is not sufficient to conclude whether this key control tool is functioning effectively4.
Der blev 4 Som reaktion p denne bemžrkning indledte Artemis i 2014 sammen med fžllesforetagendet ENIAC en fžlles handlingsplan for at afbżde virkningen af de forhold, der blev beskrevet i erklžringen med forbehold. 
A qualified opinion5 was 4 5 In response to this observation, ARTEMIS initiated in 2014 together with the ENIAC Joint Undertaking a common action plan to mitigate this qualified opinion.
Artemis havde besżgt tre nationale finansieringsmyndigheder pr. september 2014. 
Three National Funding Authorities had been visited by ARTEMIS by September 2014.
AEI037059DA02-14PP-CH345-14FIN-RAS-Summary_Report_2013_JUs-TR.doc 21.10.2014 
AEI037059EN02-14PP-CH345-14FIN-RAS-Summary_Report_2013_JUs-OR.doc 21.10.2014
6 afgivet en erklžring med forbehold5 for Artemis, da der ikke forel tilstržkkeligt og egnet revisionsbevis, som erklžringen kunne baseres p, og de mulige indvirkninger anses for vžsentlige, men ikke gennemgribende6. 
6 issued for ARTEMIS since there was insufficient appropriate audit evidence on which to base the opinion and the possible effects are considered material but not pervasive6.
11.Med hensyn til fžllesforetagendet ENIAC er det fastsat i de administrative aftaler indget mellem ENIAC og de nationale finansieringsmyndigheder i medlemsstaterne, at de nationale finansieringsmyndigheder i princippet foretager revision p vegne af fžllesforetagendet. 
11.As regards the ENIAC Joint Undertaking, the administrative agreements established between ENIAC and the NFAs of the Member States provide in principle that the NFAs will perform audits on behalf of the Joint Undertaking.
I 2013 foretog fžllesforetagendet en begržnset gennemgang af omkostningsanmeldelser, men denne gennemgang omfattede ikke nogen revision og gav ikke sikkerhed med hensyn tilde gennemgede omkostningsanmeldelsers formelle rigtighed. 
In 2013, the Joint Undertaking carried out a limited review of cost claims but this exercise did not include any audits and did not provide assurance as to the regularity of the cost claims reviewed.
Som fżlge deraf konkluderede Retten, at det p grundlag af de oplysninger, der foreligger om gennemfżrelsen af fžllesforetagendets strategi for efterfżlgende revision, ikke var muligt at konkludere, om dette centrale redskab fungerer effektivt7. 
As a consequence, the Court concluded that the information available on the implementation of the Joint UndertakingŐs ex-post audit strategy was not sufficient to conclude whether this key control tool is functioning effectively7.
Retten afgav en erklžring med forbehold for ENIAC, da der ikke forel tilstržkkeligt og egnet revisionsbevis, som erklžringen kunne baseres p, og de mulige indvirkninger anses for vžsentlige, men ikke gennemgribende. 
The Court issued a qualified opinion for ENIAC because there was insufficient appropriate audit evidence on which to base the opinion and the possible effects are considered material but not pervasive.
12.Fžllesforetagendet IMI ivžrksatte i overensstemmelse med sin strategi for efterfżlgende revision endnu 40 efterfżlgende revisioner, hvoraf 14 var afsluttet i juni 5 6 7 Retten afgiver en erklžring med forbehold, nr revisor har opnet tilstržkkeligt og egnet revisionsbevis og konkluderer, at fejlinformationer eller tilfžlde af manglende overholdelse er vžsentlige, men ikke gennemgribende, for rsregnskabet eller de underliggende transaktioner. 
12.The IMI joint Undertaking launched, in accordance with its ex-post audit strategy, a second batch of 40 ex-post audits, of which 14 had been completed as of June 2014. The detected error rate resulting from these audits was 2,3 %8. A qualified opinion was issued for IMI since there was sufficient appropriate audit evidence on which to base the opinion and the possible effects are considered material but not pervasive9.
Gennemgribende indvirkninger er indvirkninger, der efter revisors vurdering ikke er begržnset til specifikke elementer, regnskaber eller poster, eller, hvis de er begržnset hertil, udgżr eller kunne udgżre en vžsentlig andel af regnskabet. 
6 7 8 9 Pervasive effects are those that, in the auditorŐs judgment, are not confined to specific elements, accounts or items or, if they are so confined, they represent or could represent a substantial proportion of the financial statements.
Som reaktion p denne bemžrkning indledte ENIAC i 2014 sammen med fžllesforetagendet Artemis en fžlles handlingsplan for at afbżde virkningen af de forhold, der var beskrevet i erklžringen med forbehold. 
In response to this observation, ENIAC initiated in 2014 together with ARTEMIS a common action plan to mitigate this qualified opinion.
ENIAC havde besżgt tre nationale finansieringsmyndigheder pr. september 2014. 
Three National Funding Authorities had been visited by ENIAC by September 2014.
Supplerende oplysninger om EUŐs bidrag til omkostningerne til ITER-projektet10 13.Med hensyn til F4E vurderede Rdet11 i 2010 EUŐs bidrag til ITER's opbygningsfase til 6,6 milliarder euro. 
7 Emphasis of matter on the EU contribution to the ITER project costs10 13.As regards F4E, the EU contribution to ITER construction phase was valued by the Council in 201011 at 6,6 billion euro.
Der er stor risiko for, at dette belżb vil stige, navnlig p grund af žndringer med hensyn til fastlžggelsen af projektleverancer og p grund af den nuvžrende tidsplan, der anses for at vžre urealistisk. 
This amount is subject to significant risks of increase, mainly resulting from changes in the scope of the project deliverables and due to the current schedule which is considered unrealistic.
I november 2013 anslog fžllesforetagendet underskuddet frem til slutningen af projektets byggefase til at vžre 290 millioner euro. 
In November 2013, the Joint Undertaking estimated the shortfall until the finalisation of the construction phase of the project to be 290 million euro.
Da revisionen fandt sted (april 2014), anslog fžllesforetagendet forsinkelsen i projektets byggefase til mindst 30 mneder. 
The slippage for the construction phase of the project was estimated by the Joint Undertaking at the time of the audit (April 2014) to be at least 30 months.
Fžllesforetagendet har endnu ikke implementeret et system p kontraktniveau til regelmžssig overvgning af omkostningsafvigelserne i relation til disse risici og heller ikke ajourfżrt vžrdiansžttelsen af fžllesforetagendets bidrag til ITER-projektet efter byggefasens afslutning Bemžrkninger, der ikke drager Rettens erklžringer i tvivl 14.Retten fremsatte i alt 55 bemžrkninger (2012: 45) om fžllesforetagenderne, hvori den fremhžvede vigtige forhold. 
In relation to these risks, the Joint Undertaking has not yet implemented a system at contract level to regularly monitor the cost deviations and has not updated the valuation of the Joint Undertaking contribution to the ITER project beyond the finalisation of the construction phase. Comments not calling the CourtŐs opinions into question 14.The Court made 55 comments (2012: 45) affecting all Joint Undertakings highlighting matters of importance.
I Bilag II gives en oversigt over disse bemžrkninger. 
An overview of the comments made is provided in Annex II.
De hyppigst forekommende bemžrkninger gengives i det fżlgende. 
The most frequent comments are summarised below.
IMI har endvidere fortsat med at gennemfżre et intensivt rligt program med efterfżlgende revisioner. Supplerende oplysninger anvendes til at henlede lžsernes opmžrksomhed p et forhold, der ikke er oplyst vžsentligt forkert i rsregnskabet, men som er s betydeligt, at det er afgżrende for brugernes forstelse af regnskabet. 
Budgetary and financial management 16.Comments under this heading focus on two areas: 10 11 An Emphasis of Matter paragraph is used to draw readersŐ attention to a matter which is not materially misstated in the accounts, but is of such importance that it is fundamental to usersŐ understanding of the accounts.