natgillin/translations-raw huggingface dataset:
De valgte handlinger afhžnger af revisors vurdering, herunder en vurdering af risiciene for vžsentlig fejlinformation i regnskabet og for, at de underliggende transaktioner i vžsentligt omfang ikke opfylder kravene i Den Europžiske Unions retlige ramme, 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 accounts and material non-compliance by the underlying transactions with the requirements in the legal framework of the European Union, whether due to fraud or error.
Det er Rettens opfattelse, at fžllesforetagendets regnskab for perioden fra 27. juni til 31. december 2014 i alt vžsentligt giver et retvisende billede af dets finansielle stilling pr. 31. december 2014 og af resultaterne af dets transaktioner og pengestrżmme i den afsluttede periode i overensstemmelse med bestemmelserne i dets finansforordning og de regnskabsregler, Kommissionens regnskabsfżrer har fastlagt. 
In the CourtŐs opinion, the Joint UndertakingŐs accounts for the period 27 June to 31 December 2014 present fairly, in all material respects, its financial position as at 31 December 2014 and the results of its operations and its cash flows for the period then ended, in accordance with the provisions of its financial rules and the accounting rules adopted by the CommissionŐs accounting officer.
Grundlag for en erklžring med forbehold om de underliggende transaktioners lovlighed og formelle rigtighed 12. 
Basis for a qualified opinion on the legality and regularity of the underlying transactions 12.
ECSEL har overtaget fžllesforetagenderne Artemis' og ENIAC's projekter. 
ECSEL has taken over the projects of the ARTEMIS and ENIAC Joint Undertakings.
De betalinger, fžllesforetagendet ECSEL fra 27. juni til 31. december 2014 afholdt vedrżrende disse projekter i relation til attester for godkendte omkostninger udstedt af medlemsstaternes AEI059798DA04-15PP-CH140-15APCFIN-RAS-ECSEL-TR.docx 20.10.2015 
The payments made under these projects by ECSEL Joint Undertaking from 27 June to 31 December 2014 against certificates of acceptance of costs issued by the national funding authorities (NFAs) of the Member States amounted to 12,6 million euro, which represents 48 % of the total payments made by the Joint Undertaking.
Fžllesforetagenderne Artemis og ENIAC havde indget administrative aftaler med medlemsstaternes finansieringsmyndigheder, som fortsat er gžldende efter fžllesforetagenderne Artemis' og ENIAC's sammenlžgning i fžllesforetagendet ECSEL. 
ARTEMIS and ENIAC Joint Undertakings had concluded administrative agreements with the NFAs of the Member States, which continue to apply after the merger of the ARTEMIS and ENIAC Joint AEI059798EN04-15PP-CH140-15APCFIN-RAS-ECSEL-OR.docx 20.10.2015
Ifżlge disse aftaler er de efterfżlgende revisioner af disse betalinger delegeret til medlemsstaternes finansieringsmyndigheder, der udfżrer revision p fžllesforetagendets vegne. 
These arrangements provide that the ex post audits of these payments are delegated to the NFAs that will perform audits on behalf of the Joint Undertaking.
Fžllesforetagenderne Artemis' og ENIAC's strategi for efterfżlgende revision byggede i hżj grad p, at medlemsstaternes finansieringsmyndigheder reviderede projekternes omkostningsanmeldelser9. 
The ARTEMIS and ENIAC Joint UndertakingsŐ ex post audit strategy relied heavily on the NFAs to audit project cost claims9.
Selv om revisionen af projekternes omkostningsanmeldelser er blevet uddelegeret til medlemsstaternes finansieringsmyndigheder, indeholder de administrative aftaler, der er undertegnet med disse, ingen praktiske bestemmelser med henblik p efterfżlgende revision. 
Although the audit of project cost claims has been delegated to the NFAs, the administrative agreements signed with the NFAs do not include practical arrangements for ex post audits.
De revisionsrapporter, fžllesforetagendet modtog fra medlemsstaternes finansieringsmyndigheder, džkkede (i april 2015) ca. 
The audit reports received from the NFAs covered approximately 61 % (as of April 2015) of the costs related to completed projects.
Fžllesforetagendet ECSEL vurderede imidlertid ikke kvaliteten af disse revisioner. 
However the ECSEL Joint Undertaking did not assess the quality of these audits.
Retten vurderede tre nationale finansieringsmyndigheders revisionsstrategier og revisionsrapporter og konstaterede, at de anvendte metoder ikke gjorde det muligt for fžllesforetagendet ECSEL at beregne en plidelig vžgtet fejlforekomst eller en restfejlforekomst for de projekter, der er igangsat under fžllesforetagenderne ARTEMIS og ENIAC. 
The Court performed an assessment of the audit strategies, including audit reports, of three NFAs which indicated that the methodologies used by the NFAs do not allow the ECSEL Joint Undertaking to calculate a reliable weighted error rate nor a residual error rate on the projects launched under ARTEMIS and ENIAC Joint Undertakings.
Det er derfor ikke muligt at afgżre, om de efterfżlgende revisioner af ARTEMIS-og ENIAC-projekterne fungerer effektivt, og om denne centrale kontrol giver tilstržkkelig sikkerhed for, at de underliggende transaktioner er lovlige og formelt rigtige. 
Therefore it is not possible to conclude whether ex post audits for ARTEMIS and ENIAC projects are functioning effectively and whether this key control provides sufficient assurance as to the legality and regularity of the underlying transactions.
Erklžring med forbehold om lovligheden og den formelle rigtighed af de transaktioner, der ligger til grund for regnskabet 16. 
Qualified opinion on the legality and regularity of the transactions underlying the accounts 16.
Det er Rettens opfattelse, at de transaktioner, der ligger til grund for fžllesforetagendets rsregnskab for det regnskabsr, der afsluttedes den 31. december 2014, i alt vžsentligt er lovlige og AEI059798DA04-15PP-CH140-15APCFIN-RAS-ECSEL-TR.docx 20.10.2015 formelt rigtige, nr der ses bort fra de mulige virkninger af det forhold, der er beskrevet i grundlaget for en erklžring med forbehold i punkt 12 til 15. 
In the CourtŐs opinion, except for the possible effects of the matter described in the basis for a qualified opinion in paragraphs 12 to 15, the transactions underlying the annual accounts of the Joint Undertaking for the financial year ended 31 December 2014 are, in all material respects, legal and regular.
Udnyttelsesgraden for forpligtelsesbevillingerne til operationelle aktiviteter var p 99,7 %. 
The implementation rate for operational commitment appropriations was 99,7 %.
Forpligtelserne for forpligtelsesbevillingerne blev imidlertid indget samlet, hvilket indebžrer, at de tilsvarende tilskudsaftaler endnu ikke er underskrevet. 
However, commitment appropriations were committed at a global level, meaning that no corresponding grant agreements have yet been signed.
ANDRE FORHOLD Retsgrundlag 19. 
OTHER MATTERS Legal framework 19.
De finansielle bestemmelser for fžllesforetagendet ECSEL blev vedtaget den 3. juli 2014 p grundlag af finansforordningsmodellen for offentlig-private partnerskabsorganer10 og under hensyntagen til kravene i Rdets forordning (EU) nr. 
The financial rules of the ECSEL Joint Undertaking were adopted on 3 July 2014 on the basis of the model financial regulation for public-private partnership bodies10 and taking into account the requirements of Council Regulation (EU) 561/2014 establishing the ECSEL Joint Undertaking.
Tilsyn med og rapportering af projektforskningsresultater 20. 
Monitoring and reporting of project research results 20.
ECSEL vil fortsat offentliggżre oplysninger og dokumentation om de projekter, som dets to forgžngere har igangsat. 
ECSEL will continue to publish information and documentation on the projects launched by its two predecessors.
Det anvender sine egne overvgningsvžrktżjer for at integrere sine forskningsresultater i Kommissionens generelle rapporteringssystem. 
It uses its own monitoring tools in order to integrate its research results into the overall reporting system of the Commission.
Den seneste overvgningsrapport fra Kommissionen om RP7, der blev offentliggjort i marts 201511, 10 11 8 Forordning (EU) nr. 
The latest Monitoring report from the Commission on FP7, published in March 201511, includes quantitative data on ECSEL Joint Undertaking activities12.
For s vidt angr rapportering af kvalitative data bżr ECSEL - ud over de oplysninger, det giver i sin rlige aktivitetsrapport - żge den systematiske formidling af forskningsresultater p sit websted og i andre specifikke rapporter13. 
As regards reporting on qualitative data, ECSEL should increase the systematic dissemination of research results, in addition to the information provided in the JUŐs annual activity report, on its web site and in other specific reports13.
Med henblik p at opfylde kravene i Horisont 2020 og bidrage bedre til formidlingen af RP7-forskningsresultaterne, bżr samarbejdet mellem fžllesforetagendet og Kommissionen forstžrkes15. 
In order to meet the requirements of Horizon 2020 and to better contribute to the dissemination of FP7 research results, cooperation between the Joint Undertaking and the Commission should be enhanced15.
Opfżlgning af tidligere bemžrkninger16 22. 
Follow-up of previous observations16 22.
I artikel 26 i fžllesforetagendet ECSEL's finansielle bestemmelser er det fastsat, at ECSEL skal have en intern revision, som skal varetages af Kommissionens interne revisor, og heri fastsžttes dennes udnžvnelse, befżjelser og opgaver. 
Article 26 of the ECSEL Joint Undertaking Financial Rules states that ECSEL shall have an internal audit function which shall be performed by the Commission's internal auditor and establishes its appointment, powers and duties.
Herudover har bestyrelsen, som fastsat i artikel 28 i fžllesforetagendet ECSEL's finansielle bestemmelser, etableret en intern revisionsfunktion og godkendt det relevante interne revisionscharter, der indeholder bestemmelserne om dennes opgave, mlsžtninger, rapportering og arbejde. 
In addition, as foreseen in Article 28 of the Financial Rules of the ECSEL Joint Undertaking, the Governing Board has established an internal audit capability and has approved the relevant internal audit charter defining its mission, objectives, reporting and working arrangements.
Fžllesforetagendet ECSEL har vedtaget en omfattende politik til forebyggelse af interessekonflikter. 
The ECSEL Joint Undertaking adopted a comprehensive policy to prevent conflicts of interest.
Vedtaget af Afdeling IV, der ledes af Milan Martin CVIKL, medlem af Revisionsretten, i Luxembourg p mżdet den 20. oktober 2015. 
This Report was adopted by Chamber IV, headed by Mr Milan Martin CVIKL, Member of the Court of Auditors, in Luxembourg at its meeting of 20 October 2015.
P Revisionsrettens vegne Vtor Manuel da SILVA CALDEIRA Formand 10 AEI059798DA04-15PP-CH140-15APCFIN-RAS-ECSEL-TR.docx 20.10.2015 
For the Court of Auditors Vtor Manuel da SILVA CALDEIRA President 9 AEI059798EN04-15PP-CH140-15APCFIN-RAS-ECSEL-OR.docx 20.10.2015
Fžllesforetagendet ECSEL (Bruxelles) Befżjelser og aktiviteter Bilag 1 Unionens kompetenceomrder i henhold til traktaten (Artikel 187 og 188 i traktaten om Den Europžiske Unions funktionsmde) Fžllesforetagendets befżjelser (Rdets forordning (EF) nr. 
Areas of Union competence deriving from the Treaty (Articles 187 and 188 of the Treaty on the Functioning of the European Union) Competences of the Joint Undertaking (Council Regulation (EC) No 561/2014) Council Regulation (EU) No 561/2014 of 06 May 2014 establishing the ECSEL Joint Undertaking.
Europa-Parlamentets og Rdets forordning (EU) nr. 
Regulation (EU) No 1291/2013 of the European Parliament and of the Council.
Programkontoret ledes af en administrerende direktżr. 
The Programme Office is led by an Executive Director.
Erhvervslivet er repržsenteret i repržsentantskabet for de private medlemmer. 
Industry is represented in the Private Members Board.
Repržsentantskabet for de offentlige myndigheder bestr af Kommissionen, der repržsenterer Unionen, og de i ECSEL deltagende stater. 
The Commission, representing the Union, and the Participating States make up the Public Authorities Board.
Budget 160 114 500,00 euro til forpligtelser 104 144 250,00 euro til betalinger Ansatte pr. 31. december 2014 28 stillinger i stillingsfortegnelsen (14 midlertidigt ansatte og 13 kontraktansatte) og 1 udstationeret ekspert, hvoraf 26 stillinger var besat med medarbejdere, der varetog operationelle aktiviteter (13), administrative opgaver (10) og blandede opgaver (3). 
2 Resources available to the Joint Undertaking in 2014 Activities and services provided in 2014 Budget 160 114 500,00 euro for commitments 104 144 250,00 euro for payments Staff at 31 December 2014 28 posts provided for in the establishment plan (14 temporary staff, 13 contract staff) and 1 seconded expert, of which 26 posts were occupied; these were allocated to: operational activities (13); administrative tasks (10); mixed tasks (3).
Jf. fžllesforetagendet ECSEL's rlige aktivitetsrapport for 2014 p www.ecsel.eu 2 Kilde: Fžllesforetagendet ECSEL. 
See the ECSEL Joint Undertaking annual activity report for 2014 at www.ecsel.eu Source: Information supplied by the ECSEL Joint Undertaking.
Fžllesforetagendet ECSEL indgik inden for rammerne af Rdets forordning (EF) Nr. 72/20081 og 74/20082 en aftale med de nationale finansieringsmyndigheder om, at de selv fastlžgger de samlede udgifter baseret p deres tilskudsaftaler "i overensstemmelse med deres nationale bestemmelser, navnlig med hensyn til stżttekriterier og andre nżdvendige finansielle og retlige krav". Disse forordninger tillžgger ikke fžllesforetagendet kompetence til at fastlžgge regler for de nationale finansieringsmyndigheder og bemyndiger det ikke til at foretage revision og kontrol p stedet blandt disse. 
The ECSEL JU made arrangements with the national funding authorities (NFAs) within the boundaries established by the Council Regulations (EC) No 72/20081 and 74/20082 that entrust the task to define the total costs to the NFAs, based on their grant agreements Ňin accordance with their national rules, in particular as regards eligibility criteria and other necessary financial and legal requirements.Ó These Regulations do not establish a competence for the JU to define rules for the NFAs, and do not empower it to perform on the spot checks and audits among the NFAs.
Disse mangler blev anerkendt og afhjulpet i Rdets forordning (EU) Nr. 561/2014 om oprettelse af fžllesforetagendet ECSEL, som bemyndiger fžllesforetagendet til at tildele EU-tilskuddene i nżje overensstemmelse med Horisont 2020-procedurerne. 
These shortcomings have been recognized and alleviated in the Council Regulation (EU) No 561/2014 establishing ECSEL Joint Undertaking that empowers the Joint Undertaking to award the EU grants in strict compliance with the Horizon 2020 procedures.
Fžllesforetagendet ECSEL bekržfter, at dets omfattende vurderinger af de nationale forsikringssystemer viste, at de kan yde en rimelig beskyttelse af de finansielle interesser, som fžllesforetagendets medlemmer har. Som Retten anfżrer, giver de nationale metoder imidlertid hverken mulighed for at beregne en vžgtet fejlfrekvens eller en restfejlfrekvens for de projekter, der blev ivžrksat under fžllesforetagendet Artemis og fžllesforetagendet ENIAC. 
The ECSEL JU confirms that its extensive assessments of the national assurance systems concluded that they can provide a reasonable protection of the financial interests of the JU members; however, as indicated by the ECA, the national methodologies do not allow the calculation of a weighted error rate nor a residual error rate for the projects launched under ARTEMIS and ENIAC Joint Undertakings.
Dette tekniske problem medfżrer dog ikke en negativ udtalelse fra Retten, men gżr det forsteligt nok ikke muligt for Retten at bekržfte transaktionernes lovlighed og formelle rigtighed uden forbehold. 
This technical difficulty does not result, however, in a negative opinion of the ECA, but understandably prevents it from confirming the legality and regularity of the transactions without formulating a reservation.
ECSEL's websted er under en lżbende opgraderingsproces, bde kvantitets-og kvalitetsmžssigt set, og det tilfżjes en stadig stigende mžngde stof til formidling. 
The ECSEL web site is under a continuous process of upgrading, being populated with an increasing number of dissemination items, both quantitative and qualitative.
Derudover arbejder ECSEL konstant sammen med Kommissionens kompetente tjenestegrene, navnlig det fžlles stżttecenter (CSC) med henblik p udvikling og implementering af de relevante rapporterings-og formidlingsvžrktżjer. 
addition, ECSEL is engaged in a permanent cooperation with the competent services of the Commission, and in particular the Common Support Center (CSC) for the development and implementation of the relevant tools for reporting and dissemination.
27.12.2002 DA De Europžiske Fžllesskabers Tidende BERETNING om Det Europžiske Miljżagenturs regnskab for regnskabsret 2001, med agenturets svar C 326/17 Side 18 18 18 18 18 19 19 19 19 19 20 20 20 21 24 (2002/C 326/03) INDHOLD REVISIONSERKLŽRING ...................................................... 
27.12.2002 EN Official Journal of the European Communities REPORT on the financial statements of the European Environment Agency for the financial year 2001, together with the AgencyŐs replies C 326/17 Page 18 18 18 18 18 19 19 19 19 19 20 20 20 21 24 (2002/C 326/03) TABLE OF CONTENTS THE COURTŐS OPINION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
RETTENSVŽSENTLIGSTEBEMŽRKNINGER ...................................... 
Financialstatements ........................................................
Forvaltningsregnskabogbalance ............................................ 
Evaluationofbids ........................................................
Samarbejdemedinstitutionerneogandrefžllesskabsorganer ...................... 
Tables 1 to 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Bedżmmelseafbud ...................................................... 
TheAgencyŐsreplies ....................................................................
C 326/18 DA De Europžiske Fžllesskabers Tidende 27.12.2002 REVISIONSERKLŽRING 1. 
C 326/18 EN Official Journal of the European Communities 27.12.2002 THE COURTŐS OPINION 1.
Denne beretning afgives til bestyrelsen for Det Europžiske Miljżagentur i overensstemmelse med artikel 13, stk. 4, i Rdets forordning (EF) nr. 1210/90 (1). 
This report is addressed to the Management Board of the European Environment Agency in accordance with Article 13(4) of Council Regulation (EEC) No 1210/90 (1).
Retten har revideret Det Europžiske Miljżagenturs regnskab for regnskabsret, der afsluttedes pr. 31. december 2001. 
The Court has examined the financial statements of the European Environment Agency for the financial year ended 31 December 2001.
Direktżren er i henhold til artikel 14, stk. 1, i Rdets forordning (EF) nr. 1210/90 ansvarlig for budgettets gennemfżrelse. 
In accordance with Article 14 of Council Regulation (EEC) No 1210/90, the budget was implemented on the responsibility of the Director.
Direktżren skal udarbejde og opstille regnskabet (2) i overensstemmelse med agenturets finansielle bestemmelser, jf. artikel 14 i Rdets forordning (EF) nr. 1210/90. 
This responsibility included the drawing-up and presentation of the financial statements (2) in accordance with the internal financial provisions adopted in compliance with Article 14 of Council Regulation (EEC) No 1210/90.
Revisionsretten skal i henhold til artikel248itraktatenomoprettelseafDetEuropžiskeFžllesskab revidere rsregnskabet. 
The Court is required under Article 248 of the Treaty establishing the European Community to audit these accounts.
Disse er udarbejdet p grundlag af de almindeligt anerkendte internationale revisionsnormer og tilpasset, s der tages hżjde for de sžrlige forhold, der gżr sig gžldende i Fžllesskabet. Retten gennemgik agenturets regnskaber og udfżrte i den forbindelse det revisionsarbejde, den skżnnede var nżdvendigt. 
These have been adapted from generally accepted international auditing standards to reflect the specific characteristics of the Community context. The Court carried out such tests of the accounting records and applied such other audit procedures as it deemed necessary in the circumstances.
Revisionen gav Retten et tilstržkkeligt grundlag for nedenstende erklžring. 
By means of this audit the Court obtained a reasonable basis for the opinion expressed below.
Revisionen har givet Retten rimelig sikkerhed for, at regnskabet for det regnskabsr, der afsluttedes pr. 31. december 2001, er rigtigt, og at de underliggende transaktioner som helhed betragtet er lovlige og formelt rigtige. 
This examination has enabled the Court to obtain reasonable assurance that the annual accounts for the financial year ended 31 December 2001 are reliable and that the underlying transactions, taken as a whole, are legal and regular.
Uden at det i żvrigt indvirker p revisionserklžringen, skal Retten gżre opmžrksom p de forhold, som er beskrevet i punkt 8 og 9. 
Without calling into question the audit opinion expressed in paragraph 4, the Court nevertheless draws attention to the situation described in paragraphs 8 and 9 of this report.
Anvendelsen af bevillingerne for regnskabsret 2001 og af bevillingerne fremfżrt fra det foregende regnskabsr fremgr af tabel 1 (3). 
The implementation of the appropriations for the financial year 2001 and of the appropriations carried over from the previous financial year is shown in Table 1 (3).
(1) EFT L 120 af 11.5.1990, s. 
(1) OJ L 120, 11.5.1990, p.
3, i Rdets forordning (EF) nr. 1210/90 er agenturets samlede regnskab (indtžgter og udgifter) for regnskabsret 2001, dateret den 15. marts 2002, sendt til agenturets bestyrelse, Kommissionen og Revisionsretten. 
(2) As required under Article13(3) of Council Regulation (EEC) No 1210/90, the accounts for all the AgencyŐs revenue and expenditure for the financial year 2001 were drawn up on 15 March 2002 and were sent to the AgencyŐs Management Board, the Commission and the Court of Auditors.
Retten modtog regnskabet den 2. april 2002. 
These accounts were received by the Court on 2 April 2002.
I tabellerne vedfżjet som bilag til denne 3 beretning vises regnskabet i oversigtsform. () Tallene i alle tabeller i denne beretning er beregninger, der er foretaget snżjagtigtsommuligtpgrundlagafdeanvendteoplysninger.Tal-lene er afrundede, og summen af tallene i tabellerne kan derfor afvige lidt fra totalen. 
A summary version of these financial statements is 3 presented in the tables annexed to this report. () All the tables in this report have been drawn up on the basis of the most exact values possible of the data used. For presentation purposes, the figures have been rounded up or down, which may give rise to minor differences in the totals.
Regnskabsrets endelige bevillinger belżb sig til 21,7 millioner euro; heraf blev der indget forpligtelser for 20,9 millioner (96 %). 
Final appropriations for the financial year totalled 21,7 million euro, 20,9 million (96 %) of which were committed.
Aktionsbevillingerne (Budgetafsnit III) belżb sig til 10,6 millioner euro, og der blev indget forpligtelser for 10,3 millioner euro eller 97 % af belżbet. 
10,3 million euro (i.e. 97 %) of the 10,6 million euro of operating appropriations (Title III) were committed.
Betalingerne over regnskabsrets bevillinger belżb sig til 13,2 millioner euro svarende til 63 % af det forpligtede belżb. 
Payments in respect of appropriations for the financial year totalled 13,2 million euro, i.e. 63 % of the amounts committed.
Et belżb p 8,1 million mtte fremfżres til det efterfżlgende regnskabsr, og 0,4 millioner mtte annulleres. 
A sum of 8,1 million euro had to be carried over to the following financial year and 0,4 million had to be cancelled.