natgillin/translations-raw huggingface dataset:
Pensionskassens bestyrelse har ansvaret for at udarbejde en afslutningsrapport, der giver et retvisende billede (6). 
The FundŐs management board is responsible for the preparation and fair presentation of the closing report (6).
Det omfatter udformning, gennemfżrelse og opretholdelse af et internt kontrolsystem, som sikrer, at der udarbejdes en afslutningsrapport, som giver et retvisende billede uden vžsentlig fejlinformation, uanset om denne skyldes besvigelser eller fejl, anvendelse af de regnskabsregler, som Rdet har fastlagt (7), og udżvelse af regnskabsmžssige skżn, som er rimelige efter omstžndighederne. 
This includes designing, implementing and maintaining an internal control system relevant to the preparation and fair presentation of the closing report that is free from material misstatement, whether due to fraud or error; applying the accounting rules for the Fund as adopted by the Council (7) and making accounting estimates that are reasonable in the circumstances.
Revisors ansvar 5. 
The auditorŐs responsibility 5.
Det er Rettens ansvar p baggrund af sin revision at udarbejde en beretning om afslutningsrapporten til Europa-Parlamentet og Rdet(8). 
The CourtŐs responsibility is, on the basis of its audit, to provide the European Parliament and the Council (8) a report on the closing report.
Disse standarder kržver, at Retten planlžgger og udfżrer revisionen for at opn hżj grad af sikkerhed for, om afslutningsrapporten er uden vžsentlig fejlinformation. 
These standards require the Court to plan and perform the audit to obtain reasonable assurance as to whether the closing report is free from material misstatement.
Revisionen omfatter udfżrelse af handlinger for at opn revisionsbevis for belżbene og oplysningerne i afslutningsrapporten. 
The audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the closing report.
De valgte handlinger afhžnger af revisors vurdering, herunder vurderingen af risiciene for vžsentlig fejlinformation i belżbene i afslutningsrapporten, uanset om det skyldes besvigelser eller fejl. 
The procedures selected depend on the auditorŐs judgement, which is based on an assessment of the risks of material misstatement of the amounts in the closing report whether due to fraud or error.
Ved vurderingen af disse risici tager revisor hensyn til den interne kontrol, som skal sikre, at der udarbejdes en retvisende afslutningsrapport. 
In assessing these risks, the auditor considers any internal controls relevant to the preparation and fair presentation of the closing report.
Revisionen omfatter ogs en vurdering af, om den anvendte regnskabspraksis er passende, og om de regnskabsmžssige skżn er rimelige, samt en vurdering af den samlede pržsentation af belżbene i afslutningsrapporten. 
The audit also entails evaluating the appropriateness of accounting policies, the reasonableness of accounting estimates and the overall presentation of the amounts in the closing report.
(1) Dokument 5397/99 i Rdets offentlige register: http://register.consilium.europa.eu/. (2) EUT L 179 af 7.7.2011, s. 
(1) Document 5397/99 on the CouncilŐs public register: http://register.consilium.europa.eu/ (2) OJ L 179, 7.7.2011, p.
(3) Rdets afgżrelse (EU) 2015/1889 af 8. oktober 2015 om oplżsningen af Europols pensionskasse (EUT L 276 af 21.10.2015, s. 
(3) Council Decision (EU) 2015/1889 of 8 October 2015 on the dissolution of the Europol Pension Fund (OJ L 276, 21.10.2015, p.
(4) Artikel 3 i Rdets afgżrelse (EU) nr. 2015/1889. 
(4) Article 3 of Council Decision (EU) 2015/1889.
(5) Afslutningsrapporten blev revideret af et uafhžngigt eksternt revisionsfirma. 
(5) The closing report was audited by an independent external audit company.
(6) Se fodnote 4. 
(6) See footnote 4.
(7) Ifżlge Rdets retsakt af 12. marts 1999 om bestemmelserne for pensionskassen og Rdets afgżrelse af 28. juni 2011 om žndring af sidstnžvnte opstilles regnskabet p grundlag af de nederlandske regnskabsregler for pensionskasser, navnlig direktiv 610 i de nederlandske regler for regnskabsaflžggelse, og International Financial Reporting Standards (IFRS) udgivet af International Accounting Standards Board. 
(7) In accordance with Council Act of 12 March 1999 adopting rules on the EPF and Council Decision of 28 June 2011 amending the latter, the accounts are prepared on the basis of The Netherlands accounting rules on Pension Funds, namely Directive 610 of the Dutch financial reporting rules, and on the international Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board.
(8) Se fodnote 4. 
(8) See footnote 4.
Retten mener, at det tilvejebragte revisionsbevis er tilstržkkeligt og egnet som grundlag for denne beretning. 
The Court considers that the audit evidence obtained is sufficient and appropriate to provide a basis for its report.
Rettens erklžring 8. 
CourtŐs Opinion 8.
Det er Rettens opfattelse, at afslutningsrapporten i alt vžsentligt giver et retvisende billede af pensionskassens finansielle stilling pr. 1. januar 2016 i overensstemmelse med Rdets afgżrelse (EU) 2015/1889 af 8. oktober 2015 og de regnskabsregler, som Rdet har fastlagt. 
In the CourtŐs opinion, the closing report presents fairly, in all material respects, the FundŐs financial position as at 1 January 2016 in accordance with the provisions of Council Decision (EU) 2015/1889 of 8 October 2015 and the accounting rules adopted by the Council.
Bemžrkningerne i det fżlgende drager ikke Rettens erklžring i tvivl. 
The comments which follow do not call the CourtŐs opinion into question.
ANDRE BEMŽRKNINGER 10. 
OTHER COMMENTS 10.
Bilagene til afslutningsrapporten fastsžtter de belżb, som skal overfżres til Europol, og dem, som skal betales tilbage til medlemsstaterne, Den Europžiske Unions almindelige budget og til pensionskassens tidligere aktive deltagere og deres legale arvinger (9). 
The annexes to the closing report contain the amounts to be forwarded to Europol and those to be refunded to the Member States, the general budget of the European Union as well as the former active participants and their lawful heirs respectively (9).
Bilagene blev revideret af et uafhžngigt eksternt revisionsfirma. 
The annexes were audited by an independent external audit company.
Det afgav en erklžring med sikkerhed, hvori det konkluderede, at bilagene i alt vžsentligt er udarbejdet i overensstemmelse med Rdets afgżrelse. Vedtaget af Afdeling IV, der ledes af Baudilio TOM MUGURUZA, medlem af Revisionsretten, i Luxembourg p mżdet den 13. september 2016. 
It concluded in its assurance report that they were prepared, in all material aspects, in accordance with the Council Decision. This Report was adopted by Chamber IV, headed by Mr Baudilio TOM MUGURUZA, Member of the Court of Auditors, in Luxembourg at its meeting of 13 September 2016.
P Revisionsrettens vegne Vtor Manuel da SILVA CALDEIRA Formand (9) Artikel 4 i Rdets afgżrelse (EU) 2015/1889. 
For the Court of Auditors Vtor Manuel da SILVA CALDEIRA President (9) Article 4 of Council Decision (EU) 2015/1889.
DA C 449/150 Den Europžiske Unions Tidende 1.12.2016 PENSIONSKASSENS OG EUROPOLS SVAR Pensionskassen og Europol har noteret sig Revisionsrettens beretning vedrżrende den endelige beretning fra pensions-kassen. 
EN C 449/150 Official Journal of the European Union 1.12.2016 THE FUNDŐS AND EUROPOLŐS REPLY The Fund and Europol have taken note of the CourtŐs report regarding the closing report of the Fund.
C 311/92 DA Den Europžiske Unions Tidende BERETNING om rsregnskabet for Det Europžiske Jernbaneagentur for regnskabsret 2007, med agenturets svar 5.12.2008 (2008/C 311/14) INDHOLD INDLEDNING .............................................................. 
C 311/92 EN Official Journal of the European Union REPORT on the annual accounts of the European Railway Agency for the financial year 2007 together with the AgencyŐs replies 5.12.2008 (2008/C 311/14) CONTENTS INTRODUCTION ...........................................................
1-2 93 REVISIONSERKLŽRING...................................................... 
OBSERVATIONS............................................................
3-6 93 BEMŽRKNINGER........................................................... 
7-11 93 Tables1to4 ..........................................................................
95 Agenturetssvar....................................................................... 
95 TheAgencyŐsreplies................................................................... 99 Paragraph Page 1-2 93 3-6 93
5.12.2008 DA Den Europžiske Unions Tidende C 311/93 INDLEDNING 1. 
5.12.2008 EN Official Journal of the European Union C 311/93 INTRODUCTION 1.
Det Europžiske Jernbaneagentur (herefter ČagenturetÇ) blev oprettet ved Europa-Parlamentets og Rdets forordning (EF) nr. 881/2004 af 29. april 2004 (1). 
The European Railway Agency (hereinafter referred to as the Agency) was created by Regulation (EC) No 881/2004 of the European Parliament and of the Council of 29 April 2004 (1).
Agenturets ml er at forbedre jernbanesystemernes interoperabilitet og at udvikle en fžlles strategi for sikkerhed for dermed at bidrage til at żge den europžiske jernbanesektors konkurrenceevne og sikre et hżjt sikkerhedsniveau. 
The AgencyŐs aim is to enhance the level of interoperability of railway systems and to develop a common approach to safety in order to contribute to creating a more competitive European railway sector with a high level of safety.
Retten afgiver denne revisionserklžring til Europa-Parlamentet og Rdet i overensstemmelse med artikel 185, stk. 2, i Rdets forordning (EF, Euratom) nr. 1605/2002 af 25. juni 2002 (2). 
This Statement is addressed to the European Parliament and the Council in accordance with Article 185(2) of Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 (2); it was drawn up following an examination of the AgencyŐs accounts, as required by Article 248 of the Treaty establishing the European Community.
Agenturets regnskab for det regnskabsr, der afsluttedes den 31. december 2007 (3), er opstillet af agenturets administrerende direktżr i overensstemmelse med artikel 39 i forordning (EF) nr. 881/2004 og sendt til Retten, der skal afgive en revisionserklžring om regnskabernes rigtighed og om de underliggende transaktioners lovlighed og formelle rigtighed. 
The AgencyŐs accounts for the financial year ended 31 December 2007 (3) were drawn up by its Executive Director, pursuant to Article 39 of Regulation (EC) No 881/2004, and sent to the Court, which is required to give a statement of assurance on their reliability and on the legality and regularity of the underlying transactions.
(1) EUT L 220 af 21.6.2004, s. 
(1) OJ L 220, 21.6.2004, p.
(3) Regnskabet er dateret den 27. juni 2008, og Retten modtog det den 1. juli 2008. 
(3) These accounts were drawn up on 27 June 2008 and received by the Court on 1 July 2008.
Revisionen gav Retten et rimeligt grundlag for nedenstende erklžring: Regnskabernes rigtighed Agenturets regnskab for det regnskabsr, der afsluttedes den 31. december 2007, er p alle vžsentlige punkter rigtigt. 
The Court has thus obtained a reasonable basis for the Statement set out below: Reliability of the accounts The AgencyŐs accounts for the financial year ended 31 December 2007 are, in all material respects, reliable.
Uden at det žndrer ved ovenstende erklžringer, henleder Retten opmžrksomheden p bemžrkningerne i punkt 7 og 8. 
Without qualifying the above statements the Court draw attention to the observations in paragraphs 7 and 8.
Agenturets endelige budget for 2007 belżb sig til 16,6 millioner euro (inklusive en reserve p 1,9 millioner euro) mod 14,4 millioner euro i 2006. 
The AgencyŐs final budget for 2007 amounted to 16,6 million euro (including a reserve of 1,9 million euro), as compared with 14,4 million euro for 2006.
3,4 millioner euro bortfaldt ved udgangen af 2007, herunder reserven p 1,9 millioner euro, som ikke var blevet brugt. 
Appropriations cancelled at the end of 2007 amounted to 3,4 million euro, including the 1,9 million euro reserve which had remained unused.
Herudover blev 2,7 millioner euro fremfżrt til 2008. 
In addition to the cancelled appropriations, 2,7 million euro were carried over to 2008.
Hermed var mere end 35 % af de endelige bevillinger for 2007 ikke blevet anvendt i regnskabsrets lżb. 
This means that more than 35 % of the final 2007 appropriations had not been used during the year.
Det viser, at agenturets planlžgning og budgetlžgning var behžftet med alvorlige svagheder. 
This situation shows that the AgencyŐs programming and budgeting procedures were affected by serious weaknesses.
P trods af de mange uudnyttede bevillinger i 2007 havde agenturet bedt om yderligere likvide midler svarende til summen af hele dets budget. 
Despite this significant level of unused appropriations, in 2007 the Agency had requested extra cash equivalent to the sum of its whole budget.
At s betydelige belżb ikke blev udnyttet, viser, at agenturets likviditetsprognoser ikke var blevet udarbejdet med den fornżdne omhu, hvilket ikke er i overensstemmelse med princippet om forsvarlig żkonomisk forvaltning. 
The fact that such large amounts were left unused shows that the AgencyŐs cash forecasts had not been prepared rigorously, which was at odds with the principle of sound financial management.
Agenturet har endnu ikke foretaget en fysisk opgżrelse over sine anlžgsaktiver. 
The Agency has not yet carried out a physical inventory of its fixed assets.
Kontrol af en stikprżve af varer indkżbt i regnskabsret viste, at nogle af varerne ikke var mžrket og dermed ikke registreret korrekt i lageropgżrelsen. 
Checks of a sample of items purchased during the year showed that some of the items tested were not labelled and had therefore not been properly recorded in the inventory.
C 311/94 DA Den Europžiske Unions Tidende 5.12.2008 10. 
C 311/94 EN Official Journal of the European Union 5.12.2008 10.
For s vidt angr fire af de reviderede udvžlgelsesprocedurer konstaterede Retten, at nogle af medlemmerne af bedżm-melsesudvalget ikke tilhżrte samme funktionsgruppe som den tilbudte stilling, og at de heller ikke var indplaceret i en lżnklasse, som mindst svarede til den stilling, der skulle besžttes, hvilket er et krav i henhold til personalevedtžgten. 
For four selection procedures audited, some members of the Selection Board neither belonged to the group of functions for the post offered nor were in a grade at least equal to that of the post to be filled, as required by the Staff Regulations.
Endvidere var agenturet endnu ikke fžrdig med at udarbejde sine ansžttelsesprocedurer. 
In addition, the Agency had not yet finalised its recruitment procedures.
Der blev konstateret svagheder i forbindelse med indkżb. 
Weaknesses were identified in the area of procurement.
I et andet tilfžlde havde agenturet ikke anvendt konsekvente og klare tildelingskriterier med det resultat, at kontrahenternes finansielle evne og tekniske kapacitet ikke var blevet vurderet objektivt (2). 
In another case, the Agency did not apply consistent and clear selection criteria, with the result that the evaluation of the financial and technical capacity lacked objectivity (2).
En anden kontrakt var blevet forlžnget to gange, selv om den kun kunne forlžnges n gang (3). 
Another contract was extended twice although only one extension was allowed (3).
I t tilfžlde var den forhandlingsprocedure, der var fulgt, ikke i overensstemmelse med kravene i de gžldende forordninger og regler (4) for offentlige indkżb. p mżdet den 18. september 2008. 
In one case, the negotiated procedure followed did not comply with the requirements of the applicable regulations and rules (4) for public procurement.
P Revisionsrettens vegne Vtor Manuel da SILVA CALDEIRA Formand (1) En (70 272 euro). telekommunikations-og internetydelser (2) En undersżgelseskontrakt om oprettelse af en database over alvorlige togulykker (158 380 euro). 
For the Court of Auditors Vtor Manuel da SILVA CALDEIRA President (2) Study contract for the setting up of a database for serious train accidents (158 380 euro).
(3) Forlžngelse af en konsultentkontrakt (30 000 euro). 
(3) Extension of a consultancy contract (30 000 euro).
(4) En kontrakt om ydelser i forbindelse med en ny udformning af agenturets websted (24 980 euro). kontrakt om 
(4) Contract services for the redesign of the web site of the Agency (1) Telecommunication and Internet services contract (70 272 euro). (24 980 euro).
5.12.2008 DA Den Europžiske Unions Tidende C 311/95 Fžllesskabets kompetenceomrder i henhold til traktaten Agenturets befżjelser som fastsat i Europa-Parlamentets og Rdets forordning (EF) nr. 881/2004 Ledelse 1. 
5.12.2008 EN Official Journal of the European Union C 311/95 Areas of Community competence deriving from the Treaty Competences of the Agency as defined in Regulation (EC) No 881/2004 of the European Parliament and of the Council Governance Resources available to the Agency in 2007 Products and services provided in 2007 Common Transport Policy Objectives Tasks 1.
Bestyrelsen Agenturets disponible ressourcer i 2007 Produkter og tjenesteydelser i 2007 Fžlles transportpolitik Ml Opgaver Endeligt budget: Sikkerhed Med henblik p gennemfżrelsen af artikel 70 og under hensyntagen til transportspżrgsmlenes sžrlige karakter fastsžtter Rdet efter fremgangsmden i artikel 251 og efter hżring af Det Europžiske Żkonomiske og Sociale Udvalg og Regionsudvalget: At yde teknisk bistand til gennemfżrelsen af EF-retsforskrifter, der tager sigte p at: En repržsentant for hver medlemsstat, fire repržsentanter for Kommissionen og seks repržsentanter uden stemmeret fra de berżrte sektorer. 
Administrative Board Final Budget: Safety For the purpose of implementing Article 70, and taking into account the distinctive features of transport, the Council shall, acting in accordance with the procedure referred to in Article 251 and after consulting the Economic and Social Committee and the the Committee of the Regions, lay down: To contribute, on technical matters, to the implementation of the Community legislation aimed at: Comprises one representative from each MemberState, four representatives from the Commission and six representatives, without the right to vote, from the professional sectors concerned.
16,6 millioner euro Ń oprettelse og ibrugtagning af sikker-hedsdatabasen a) fžlles regler for international transport til eller fra en medlemsstats omrde eller gennem en eller flere medlemsstaters omrder Ń sikkerhed for dermed at bidrage til oprettelsen af Ń et integreret europžisk jernbanesystem og sikre et hżjt sikkerhedsniveau. Ń Udnžvnes af bestyrelsen p forslag af Kommissionen. 
16,6 million euro Ń creation and bringing into service of the Safety Database; (a) common rules applicable to international transport to or from the territory of a MemberState or passing across the territory of one or more Member States; Ń safety certificates and measures in the field of safety; Appointed by the Administrative Board on a proposal from the Commission.
Ń oprettelse af en task force om en peer-reviewundersżgelse med henblik p at fremme gensidig anerkendelse af sikkerhedscertifikater b) de betingelser, under hvilke transportvirksomheder har adgang til at udfżre interne transporter i en medlemsstat, hvor de ikke er hjemmehżrende overvgning af interoperabiliteten Ń udvikling af en fžlles fremgangsmde med hensyn til sikkerhedsind-beretninger. c) foranstaltninger til forbedring af transportsikkerheden Ń registrering af det rullende materiel. 
Ń setting up a task force on peer review to facilitate mutual recognition of safety certificate; (b) the conditions under which non-resident carriers may operate transport services within a MemberState; Ń monitoring interoperability; 4. Discharge authority Parliament acting on recom-(c) measures to improve transport safety; Ń vocational competences; Ń the registration of rolling stock.
Ń fžrdiggżrelse af et fżrste udkast til TSI om infrastruktur og TSI om energi d) alle andre formlstjenlige bestemmelser. 
Ń completion of the preliminary draft of the TSI infrastructure and TSI Energy; (d) any other appropriate provisions.
Ń nationale sikkerhedsforskrifter Ń arbejde p en revision af TSI om drift og TSI om godsvogne (Traktatens artikel 71) Ń overvgning af de bemyndigede organers arbejde Ń forbedre jernbanesektorens konkurrenceevne udvikle en fžlles strategi for det europžiske jernbanesystems Ń 1. 
Ń intermediate report on TSI Rolling Stock; (Article 71 of the Treaty) Ń improving the competitive position of the railway sector; Ń the common safety methods (CSMs) and common safety targets (CSTs) provided for in the Railway Safety Directive (2004/49/EC); posts listed in the establishment plan: 116 Ń completion and submission of the first set of Common Safety Methods to the Commission; Ń developing a common approach to safety on the European railway system, in order to contribute to creating a European railway area without frontiers and guaranteeing a high level of safety.
Den administrerende direktżr Besatte stillinger: 95 Andre ansatte: 4 Ansatte i alt: 99 der er ansvarlige for: operationelle opgaver: 66 administrative opgaver: 33 Ń udkast til henstilling om valg af metode til fastsžttelse af fžlles sik-kerhedsml udvikling, gennemfżrelse og overvgning af jernbaneinterope-rabiliteten 3. 
2. Executive Director post occupied: 95 other staff: 4 Total staff: 99 Responsible for: operational tasks: 66 administrative tasks: 33 Ń a draft recommendation on the methodology for setting common safety targets; 1.
Ekstern revision Revisionsretten Ń certificering af vžrksteder 4. 
External audit Court of Auditors.
Dechargemyndighed Europa-Parlamentet efter Interoperabilitet Ń Tekniske specifikationer for interoperabilitet (TSI) Ń faglige kompetencer henstilling fra Rdet. 
Ń the certification of maintenance workshops; mendation of the Council. Interoperability Ń Technical Specifications for Interoperability (TSI) 2.
2. At afgive udtalelser om: Ń midtvejsrapport om TSI om rullende materiel Ń interoperabiliteten i det transeuropžiske net. 
Issue opinions on Ń work on Revisions of the TSI Operations and TSI Freight wagons; Ń national safety rules; Ń monitoring the quality of the work of notified bodies; Ń work on TSI Telematics for Passen-gers; Ń the interoperability of the trans-European network.
Ń arbejde p en TSI om telematik for passagerer Tabel 1 Det Europžiske Jernbaneagentur (Lille/Valenciennes) Ń rapport om autorisation af vžrksteder Ń undersżgelse af forholdet mellem jernbanesystemerne med henholdsvis 1435mm og 1520mm sporvidde 
Ń report on the certification of maintenance workshops; Table 1 European Railway Agency (Lille/Valenciennes) Ń study on the relationship between the 1 435mm and 1 520mm railway systems;
C 311/96 DA Den Europžiske Unions Tidende 5.12.2008 Fžllesskabets kompetenceomrder i henhold til traktaten Agenturets befżjelser som fastsat i Europa-Parlamentets og Rdets forordning (EF) nr. 881/2004 Ledelse Agenturets disponible ressourcer i 2007 Produkter og tjenesteydelser i 2007 Kilde: Agenturet. 
C 311/96 EN Official Journal of the European Union 5.12.2008 Areas of Community competence deriving from the Treaty Competences of the Agency as defined in Regulation (EC) No 881/2004 of the European Parliament and of the Council Governance Resources available to the Agency in 2007 Products and services provided in 2007 Source: Information supplied by the Agency.
Koordinering af nationale organer: Ń udarbejdelse af et register over rullende materiel koordinering af nationale sikkerhedsmyndigheder og nationale undersż-gelsesorganer (som beskrevet i direktiv 2004/49/EF, artikel 17 og 21). 
Coordination of national bodies Ń development of registration of Rolling Stock. coordination of national safety authorities and national investigation bodies (as described in Directive 2004/49/EC, Articles 17 and 21).
Det europžiske system til styring af jernbanetrafikken (ERTMS) 4. 
European Rail Traffic Management System (ERTMS) 4.