natgillin/translations-raw huggingface dataset:
EKSF har tidligere ogs foretaget en hensžttelse til džkning af stżrre risici med det forml at sikre sig mod risi-kokoncentration i forbindelse med ln, der ikke er džkket af en fżrsteklassesgaranti fra en medlemsstat, og som overstiger 25 % af EKSFŐs egenkapital. 
In the past, the ECSC had also created a provision for major exposures, the objective of which was to make advance provision against a concentration of risks in respect of beneficiaries of loans not covered by a first-rank government guarantee and which, individually, exceed 25 % of own funds.
Hele denne hensžttelse, der pr. udgangen af det regnskabsr, der afsluttedes den 23. juli 2002, belżb sig til 6 millioner euro, er blevet tilbagefżrt, fordi garantireserven allerede džkker lnene 100 %. 
This provision, which amounted to 6 million euro at the end of the financial year closed on 23 July 2002, was withdrawn in its entirety, because the guarantee fund already covers 100 % of the amount of loans outstanding.
23. juli 2002, belżb sig til 417,1 millioner euro, og udgifterne androg 258,5 millioner euro. 
Income for the financial year closed on 23 July 2002 amounted to 417,1 million euro and charges to 258,5 million euro.
At resultatet andrager et s ekstraordinžrt stort belżb skyldes fżrst og fremmest tilbagefżrslen af hensžttelsen til finansiering af EKSFŐs aktionsbudget og hensžttelsen til budgetmžssig margen, der, inden regnskabsret afsluttedes, androg 149,8 millioner euro. 
The surplus for the period was approximately 158,7 million euro. The exceptionally large surplus was mainly due to the withdrawals from the provision for financing the ECSC operating budget and the provision for budgetary contingencies, which, before the closure, amounted to 149,8 million euro.
Som det fremgr af tabel 5 var EKSFŐs egenkapital pr. 23. juli 2002, da EKSF-traktaten udlżb, p 1 188,9 millioner euro. Egenkapitalen er primžrt anbragt i obligationer og andre vžrdi-papirer, der giver et fast afkast og er udstedt af godkendte banker og andre kategorier af godkendte udstedere (1 129,4 millioner-euro). 
On the date of expiry of the Treaty that established the ECSC the ECSCŐs own funds amounted to 1 188,9 million euro at 23 July 2002, as shown in Table 5. The ECSCŐs own funds are mainly invested in bonds and other fixed-income securities issued by first-ranking public entities (1 129,4 million euro).
SŽRLIGE ASPEKTER VED FORVALTNINGEN Tilpasningsstżtte 16. 
SPECIFIC ASPECTS OF MANAGEMENT Redeployment aid 16.
Retten foretog revision p omrdet tilpasningsstżtte. 
The Court carried out audits in the field of redeployment aid.
Betingelserne for stżtteberettigelse og ydelse og udbetaling af stżtte er fastsat i en overenskomst, der er indget mellem Kommissionen III. EKSFŐS AFSLUTNINGSBALANCE 11. 23. juli 2002. 
The conditions governing eligibility and the granting and payment of the aid are regulated by bilateral conventions between the (2) In this connection, see the CourtŐs observation in paragraph 20.
Det fremgr heraf, at EKSFŐs samlede balancesum er formindsket med 839 millioner euro i forhold til stillingen pr. 31. december 2001. 
CLOSING BALANCE SHEET OF THE ECSC 11. sheet at 23 July 2002; it shows that the balance sheet total declined by 839 million euro compared with the situation at 31 December 2001.
P aktivsiden skyldes denne formindskelse isžr faldet i tilgodehavender hos kreditinstitutter (Đ 341,6 millioner euro) og i tilgodehavender hos kunder (Đ 405,2 millioner euro). 
On the assets side, the decrease can be explained mainly by the reduction in loans and advances to credit institutions (down by 341,6 million euro) and the decline in loans and advances to customers (down by 405,2 million euro).
Sidstnžvnte post omfatter ln til virksomheder, som er formindsket med 363 millioner euro, og som pr. 
The latter include business loans, which fell by 363 million euro to 682,1 million euro at 23 July 2002 (compared to 1 045,1 million euro at 31 December 2001).
23. juli 2002 belżb sig til 682,1 millioner euro (mod 1 045,1 millioner euro pr. 
The loans to businesses in difficulty totalled 216,2 mil-(1) Commission Report: Financial statements of the ECSC at 23 July 2002, p.
C 224/4 DA Den Europžiske Unions Tidende 19.9.2003 og de berżrte medlemsstater (1). 
C 224/4 EN Official Journal of the European Union 19.9.2003 Commission and the Member States (1).
Revisionen blev gennemfżrt i de ansvarlige tjenester i Kommissionen og i to medlemsstater (Italien og Det Forenede Kongerige), som tegner sig for 37 % af den stżtte, der er ydet i regnskabsret. 
The audits were carried out in the Commission departments responsible and in two Member States (Italy and the United Kingdom) which absorbed 37 % of the aid during the 2002 financial year.
Under Rettens revision blev der konstateret en ržkke svagheder i gennemfżrelsen af overenskomsten. 
The CourtŐs audits revealed some weaknesses in the application of the bilateral conventions.
I en af bestemmelserne i overenskomsten hedder det: ČStżtten kan ikke ydes til arbejdstagere, der a) har adgang til den normale lovfžstede pension, eller b) er erklžret for varigt og 100 % uarbejdsdygtige, og som derfor har ret til de hermed forbundne ydelserÇ. 
A clause in the bilateral conventions states, ÔThe following shall not qualify for aid: (a) workers entitled to a normal retirement pension having reached normal pensionable age; (b) workers who have been declared to be totally and permanently incapacitated for work, who are consequently entitled to the relevant allowancesŐ.
Retten konstaterede, at ovennžvnte bestemmelser vedrżrende den normale lovfžstede pension ikke blev anvendt korrekt i Det Forenede Kongerige, og at kontrollen af uarbejds-dygtighed i Italien var behžftet med en ržkke svagheder. 
The Court observed errors in the application of these rules in the United Kingdom, as regards normal pensionable age, and weaknesses in Italy as regards checks on incapacity.
Det skal i denne forbindelse understreges, at det ofte er virksomhederne, der udbetaler stżtten til arbejdstagerne og anmoder om at f disse udgifter godtgjort over EKSF-stżtten. 
In this respect it must be emphasised that it is often the enterprises which pay the aid to the beneficiary workers that are responsible for applying for its reimbursement under ECSC aid.
I henhold til overenskomsten (artikel 5) skal tilpasningsstżtte kun ydes til arbejdstagere med tilknytning til produktionen af de produkter, der er omfattet af EKSF-traktaten. 
According to the bilateral conventions (Article 5), redeployment aid may only be granted to workers engaged in the production of the products specified in the ECSC Treaty.
Denne begržnsning indebžrer, at der i de berżrte virksomheder skal etableres egnede procedurer, som gżr det muligt entydigt at identificere den arbejdskraft, der er knyttet til produktionen af de varer og produkter, der henhżrer under traktatens anvendelsesomrde. 
This limitation requires adequate procedures to be put in place in the enterprises concerned so that the workers engaged in the production of goods and products that fall within the scope of the Treaty can be accurately identified.
I de sager, Retten reviderede, blev der konstateret praktiske problemer i forbindelse med ovennžvnte procedurer. 
In the cases audited the Court found practical problems with the procedures in question.
Uafviklede forpligtelser 20. 
Outstanding commitments 20.
Kommissionen har annulleret en ržkke forpligtelser til en samlet vžrdi af 15,4 millioner euro. 
The Commission cancelled individual commitments amounting to 15,4 million euro.
Disse forpligtelser vedrżrte tilpasningsstżtte (5,8 millioner euro), forskning (4,2 millioner euro) og rentegodtgżrelser (5,4 millioner euro). 
These commitments concerned redeployment aid (5,8 million euro), research (4,2 million euro) and interest subsidies (5,4 million euro).
Administrativ omstrukturering 21. 
Administrative reorganisation 21.
Et af kravene i den reform af Kommissionen, der blev ivžrksat i 2000, var, at forvaltnings-og kontrolfunktionerne skulle vžre adskilt (2). Dette krav er endnu ikke blevet opfyldt i de tjenestegrene, der er ansvarlige for tilpasningsstżtte og forskning. 
One of the requirements of the Commission reform launched in 2000, which concerns the application of the principle that management and control functions should be separate (2), has not yet been implemented by the departments responsible for redeployment aid and research aid.
(1) Overenskomsten findes i et kommissionsdokument med referencen V/ 1274/91 af 1. juli 1991. 
(1) Agreements collected by the Commission under reference V/1274/91 of 1 July 1991.
(2) Jf. KOM (2000) 200 endelig udg./2 af 5. april 2000. 
(2) See COM(2000) 200 final/2 of 5 April 2000.
Kommissionen er ansvarlig for forvaltningen af transaktionerne i EKSF under afvikling (jf. punkt 2, 3 og 4). 
Management of the operations of the ECSC in liquidation (see paragraphs 2, 3 and 4 on this subject) is the CommissionŐs responsibility.
Da revisionen blev gennemfżrt, var der endnu ikke blevet udpeget en tjenestegren til at varetage den administrative tilrettelžggelse af den tekniske og finansielle forvaltning af forskningsprojekter, der finansieres af EKSF under afvikling. 
At the time of the audit, no department had yet been designated to provide the administrative organisation for technical and financial management of the research projects concerning the ECSC in liquidation.
Indtžgter hidrżrende fra finansiering af forskning 23. 
Revenue from financing research 23.
Det ansls, at EKSF i de sidste 15 r i alt har ydet ca. 800 millioner euro i lżbende priser til forskning alene p stlom-rdet. 
It has been estimated that the total amount of aid devoted by the ECSC to research in the steel sector alone over the last 15 years is approximately 800 million euro at current prices.
Resultaterne af det forskningsarbejde, som EKSF har finansieret, har kunnet anvendes konkret, og stlindustrien har kunnet udnytte dem kommercielt. 
It has been possible for the benefits and outcome of the research work financed in this way to be exploited in a practical way by the industry concerned, resulting in commercial applications.
EKSF har ikke etableret et system til registrering af de patenter, som disse virksomheder eller institutter mtte have anmeldt. 
The ECSC has not established a system for keeping an inventory of any patents that may have been filed by these organisations.
I bilag III og IV til de kontrakter, der er indget mellem Kommissionen og stżttemodtagerne, fastsžttes det imidlertid eksplicit, at EKSF har rettighederne til disse patenter. 
Recognition of the ECSCŐs rights as regards these patents is explicitly provided for in Annexes III and IV to the contracts signed between the Commission and the aid beneficiaries.
Fordringernes stilling 25. 
Situation regarding loans and advances 25.
Efter omlžgningen af en ržkke ln er det vanskeligt at evaluere visse af EKSFŐs finansielle instrumenter (3). 
The valuation of some of them is problematic (3).
Kommissionen har vurderet disse instrumenter p basis af en enkelt specialiseret privat bżrsmžglers (ČbrokerÇ) noteringer. 
The Commission valued these instruments on the basis of quotations provided by a single specialist broker.
I forbindelse med afviklingen burde ovennžvnte bżrsmžglers noteringer have vžret sammenholdt med noteringer fra andre mžglere. 
In the liquidation context, it would have been preferable for the quotations provided by this broker to be compared with those of other intermediaries.
Ln til tjenestemžnd 27. 
Loans to officials 27.
Retten har revideret de lnesager, der var tilgžngelige i Kommissionens tjenestegrene. 
The Court examined the loan files available at the Commission.
Efter sammenlžgningen af De Europžiske Fžllesskabers institutioner i 1968 besluttede Rdet at anvende midlerne i den tidligere pensionsfond for EKSFŐs tjenestemžnd p fżlgende mde: (3) Pr. 23. juli 2002 belżb anskaffelsesprisen for disse vžrdipapirer og instrumenter sig til 131 millioner euro, og de dertilhżrende vžrdire-guleringer androg i alt 47 millioner euro. 
After the merger of the European Community institutions in 1968, the Council decided to use the amounts available from the former Pension Fund for ECSC officials in the following way: (3) At 23 July 2002 the acquisition cost of these bonds and instruments was 131 million euro and the related value adjustments totalled 47 million euro.
19.9.2003 DA Den Europžiske Unions Tidende C 224/5 Ń Op til 40 % skulle anvendes til ln ydet som led i en boligpolitik for tjenestemžnd i De Europžiske Fžllesskaber (1). Ń Op til 60 % skulle anvendes til garantier for forpligtelser vedrżrende tilpasningsforanstaltninger (artikel 56, EKSF) og til lavrenteln med henblik p at fremme EKSF-traktatens sociale og żkonomiske ml inden for rammerne af de finansielle transaktioner, der er fastsat i denne traktat (2). 
19.9.2003 EN Official Journal of the European Union C 224/5 Ń Ń up to a maximum of 40 % for loans in the context of a housing policy for European Community officials (1), up to a maximum of 60 % to guarantee commitments for redeployment (Article 56 of the ECSC Treaty) and to grant loans at reduced rates to further the pursuit of the social and economic objectives of the ECSC Treaty within the framework of the financial transactions provided for in that Treaty (2).
V. REVISIONSERKLŽRINGEN VEDRŻRENDE EKSF 34. 
V. STATEMENT OF ASSURANCE CONCERNING THE ECSC 34.
Retten har i overensstemmelse med artikel 45 C i traktaten om oprettelse af Det Europžiske Kul-og Stlfžllesskab (EKSF) revideret EKSFŐs regnskaber med henblik p at afgive en erklžring til Europa-Parlamentet og Rdet om disse regnskabers rigtighed og om de underliggende transaktioners lovlighed og formelle rigtighed. 
Pursuant to Article 45c of the Treaty establishing the European Coal and Steel Community (ECSC), the Court has examined the ECSCŐs accounts so as to provide the European Parliament and the Council with a statement of assurance concerning the reliability of the accounts and the legality and regularity of the underlying transactions.
Retten konkluderer i sin beretning om EKSFŐs rsregnskab pr. 23. juli 2002 (4) med revisionserklžringen om regnskabernes rigtighed, som er offentliggjort sammen med rsregnskabet, at rsregnskabet Čgiver et retvisende billede af Det Europžiske Kul-og Stlfžllesskabs aktiver og finansielle stilling pr. 
In its report on the financial statements of the ECSC at 23 July 2002 (4), which includes the statement of assurance concerning the reliability of the accounts and is published with the financial statements concerned, the Court concluded that the latter give a true and fair view of the assets and financial situation of the European Coal and Steel Community at 23 July 2002 and of the results of its operations for the financial year then ended.
Retten har foretaget revisionen 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.
Retten gennemgik EKSFŐs regnskaber og foretog i den forbindelse anden revision, der skżnnedes nżdvendig. 
The Court carried out such tests of the accounting records and other audit procedures as it deemed necessary in the circumstances.
Revisionen gav Retten et rimeligt grundlag for nedenstende erklžring. 
Through this audit, the Court obtained a reasonable basis for the opinion expressed below.
Revisionen har givet Retten rimelig sikkerhed for, at de transaktioner, der ligger til grund for EKSFŐs regnskab for regnskabsret, der blev afsluttet den 23. juli 2002, som helhed betragtet er lovlige og formelt rigtige. 
In the opinion of the Court, taken as a whole the legality and regularity of the transactions underlying the ECSC accounts for the financial year closed on 23 July 2002 are sufficiently assured.
AFSLUTTENDE BEMŽRKNINGER 39. 
FINAL OBSERVATIONS 39.
EKSF finansielle stżtte belżber sig i alt til mere end 24,5 milliarder euro (5). 
ECSC financial aid has exceeded 24 500 million euro (5).
Hertil kommer, at det p nuvžrende tidspunkt kan forventes, at der, medmindre forholdene žndres meget vžsentligt, efter afviklingen af EKSF vil tilflyde Det Europžiske Fžllesskab mere end 1,2 milliarder euro. 
In addition, it is currently estimated that, major changes excepted, on conclusion of its liquidation, the ECSC will leave funds in excess of 1 200 million euro to the European Community.
(4) EKSFŐs rsregnskab pr. 
(4) Financial statements of the ECSC at 23 July 2002 (OJ C 127, 29.5.2003).
C 224/6 DA Den Europžiske Unions Tidende 19.9.2003 40. 
C 224/6 EN Official Journal of the European Union 19.9.2003 40.
I denne sidste rsberetning om EKSF hylder Retten alle, som har vžret med til at oprette og fżre dette fżrste europžiske fžllesskab ud i livet. 
In its final annual report on the ECSC, the Court would like to pay homage to those men and women who conceived and implemented this first European Community.
Retten vil i rsberetningen om det almindelige budget fortsat opmžrksomt fżlge bde afviklingen af EKSF og oprettelsen og forvaltningen af den nye kul-og stlforsknings-fond. 
In its general annual report, the Court will continue to keep a watchful eye both on the transactions involved in the liquidation of the ECSC and on the setting-up and management of the new Coal and Steel Research Fund.
Vedtaget af Revisionsretten i Luxembourg p mżdet den 26. juni 2003. 
This report was adopted by the Court of Auditors in Luxembourg at the Court meeting of 26 June 2003.
P Revisionsrettens vegne Juan Manuel FABRA VALLS Formand 
For the Court of Auditors Juan Manuel FABRA VALLS President
19.9.2003 DA Den Europžiske Unions Tidende Tabel 1 Foranstaltninger, der finansieres over regnskabsrets indtžgter C 224/7 (millioner euro) Overslag 1. 
19.9.2003 EN Official Journal of the European Union C 224/7 Table 1 Operations to be financed from the resources for the financial year Estimate 2,80 64,00 72,00 52,00 20,00 29,00 167,80 (million euro) 1.
Administrationsudgifter 2,80 Faktiske udgifter 2,80 35,20 71,80 51,80 20,00 21,00 130,80 2. 
Administrative expenditure 2.
Tilpasningsstżtte (artikel 56) 3. 
Aid for redeployment (Article 56) 3.
Forskningsstżtte (artikel 55) 3.1. 
Aid for research (Article 55) 3.1.
Stlforskning 3.2. 
Steel research 3.2.
Kulforskning 4. 
Coal research 4.
Sociale foranstaltninger i kulsektoren (artikel 56) Kilde: EKSFŐs rsregnskab pr. 23. juli 2002. 
Social measures Ń coal (Article 56) Source: Financial statements of the ECSC at 23 July 2002.
64,00 72,00 52,00 20,00 29,00 167,80 Tilpasning Forskning Rentegodtgżrelse kel 56) Sociale foranstaltninger i kulsektoren (RECHAR) I alt Betalinger 25 720 457 60 813 446 2 737 620 3 305 000 92 576 523 Regnskabsrets indtžgter Overslag 0 31 p.m. 1 17 118,8 167,8 Bortfald 5 832 213 4 160 694 5 426 905 2 000 15 421 812 Belżb pr. 23.7.2002 132 607 711 180 829 395 16 844 154 70 635 452 400 916 712 (arti-35 199 572 71 779 540 Ń 21 009 507 127 988 619 Belżb pr. 
Outturn 2,80 35,20 71,80 51,80 20,00 21,00 130,80 Interest Article 56 Social measures (coal) (Rechar) Total subsidies Amount at 31.12.2001 128 960 809 174 023 995 25 008 679 52 932 945 380 926 428 New legal commitments Payments 25 720 457 60 813 446 2 737 620 3 305 000 92 576 523 Cancellations 5 832 213 4 160 694 5 426 905 2 000 15 421 812 Total at 23.7.2002 132 607 711 180 829 395 16 844 154 70 635 452 400 916 712 Table 2 Commitments under the ECSC operating budget (euro) Redeployment Research 35 199 572 71 779 540 Ń 21 009 507 127 988 619 Resources Source: Financial statements of the ECSC at 23 July 2002.
Lżbende indtžgter 1.1. 
Current resources 1.1.
Indtžgter fra afgiftssats p 0 % 1.2. 
Yield from levy at a rate of 0% 1.2.
Nettosaldo og finansielle transaktioner 1.3. 
Net balance on financial operations 1.3.
Bżder og morarenter 1.4. Diverse 2. 
Fines and surcharges for late payment 1.4.
Annullering af forpligtelser, der sandsynligvis ikke vil blive indfriet 3. 
Cancellation of commitments not likely to be implemented 3.
Tilbagefżrsel af hensžttelser til finansiering af aktionsbudgettet Kilde: EKSFŐs rsregnskab pr. 23. juli 2002. 
WithdrawalfromprovisionforfinancingECSCoperatingbudget Source: Financial statements of the ECSC at 23 July 2002. Outturn 0 31,1 4,6 0,7 15,4 79,0 130,8
C 224/8 DA Den Europžiske Unions Tidende Tabel 4 Udviklingen fra 31. december 2001 til 23. juli 2002 i de vigtigste poster p EKSFŐs balance fżr fordelingen af resultatet 19.9.2003 23.7.2002 (millioner euro) Tilgodehavender i centralbanker Fordringer p penge-og kreditinstitutter Kundefordringer 682,42 Obligationer og andre papirer med fast afkast 1 556,90 Andre aktiver 6,02 Periodeafgržnsningsposter 47,57 % 0,00 6,35 27,87 63,59 0,25 1,94 100,00 32,74 16,37 23,93 9,80 17,15 100,00 31.12.2001 (millioner euro) 0,06 497,20 1 087,60 1 613,10 7,09 82,53 3 287,58 1 518,91 530,72 736,70 240,00 261,25 3 287,58 % 0,00 15,12 33,08 49,07 0,22 2,51 100,00 46,20 16,14 22,41 7,30 7,95 100,00 (millioner euro) 23.7.2002 529,0 112,3 36,0 268,0 3,6 948,9 0,0 0,0 240,0 1 188,9 Aktiver Aktiver i alt 2 448,53 801,68 400,92 586,01 240,00 419,92 2 448,53 Tabel 5 0,03 155,59 Passiver Gžld til tredjemand EKSFŐs aktionsbudget Hensžttelse til risici og omkostninger Finansiering af kul-og stlforskning Reserver og resultater Passiver i alt Kilde: EKSFŐs rsregnskab pr. 
C 224/8 EN Official Journal of the European Union Table 4 Changes in the ECSC summary balance sheet, before allocation of the surplus, between 31 December 2001 and 23 July 2002 19.9.2003 Assets Balances with central banks Loans and advances Loans and advances to customers Bonds and other fixed-income securities Other assets Prepayments and accrued income Total assets Liabilities Liabilities vis--vis third parties ECSC operating budget Provisions for liabilities and charges Budget for financing coal and steel research Reserves and surplus Total liabilities Source: Financial statements of the ECSC at 23 July 2002.
19.9.2003 DA Den Europžiske Unions Tidende C 224/9 SŽRLIGE ASPEKTER VED FORVALTNINGEN 17. 
19.9.2003 EN Official Journal of the European Union C 224/9 SPECIFIC ASPECTS OF MANAGEMENT 17.
For s vidt angr den normale pensionsalder har de britiske myndigheder altid kontrolleret de pgžldendes alder. 
For the normal pensionable age, the British authorities have always checked ages.
Det skyldes en fejl, at nogle sager er blevet inkluderet i fordringen til Kommissionen. 
It was by error that some cases were mistakenly included in their claim to the Commission.
Efter opdagelsen af denne fejl blev det drżftet, om en kvinde p over 60 var berettiget. 
Discovery of this error led to a discussion on the eligibility of women over 60.
Det blev nżdvendigt at rdfżre sig med Kommissionens Juridiske Tjeneste om fortolkningen af artikel 5, stk. 
It was necessary to consult the CommissionŐs Legal Service on the interpretation of Article 5(2)(a) of the bilateral convention.
Juridisk Tjeneste konkluderede, at denne artikel kun diskvalificerer de kvinder, der fortsžtter med at arbejde efter 60, hvis de samtidig modtager pension (og ikke dem, der arbejder efter 60 og udsžtter deres pen-sion). 
The Legal Service concluded that this Article only disqualifies those women continuing to work over 60 while drawing a pension at the same time (and not those working over 60 while deferring their pension).
De britiske myndigheder blev underrettet om dette og har kontrolleret, hvor mange kvinder der falder under hver kategori. 
The British authorities were informed of this and have checked how many women fall into each category.
Kommissionen accepterer Revisionsrettens konklusioner med hensyn til den italienske sag. 
For the Italian case, the Commission accepts the conclusions of the Court.
Der er forskellige svagheder ved Italiens gennemfżrelse af ordningen som fżlge af de italienske myndigheders opdeling af ansvaret. 
There are several weaknesses in ItalyŐs implementation of the scheme, particularly because of the fragmentation of responsibilities within the national administration.