natgillin/translations-raw huggingface dataset:
Bevillingsgivers rapportskema skal benyttes. 
The granting body’s designated reporting form must be used.
Skemaet findes på www.fi.dk/bevilling. 
The form is available for download at www.fi.dk/bevilling.
Hvis bevillingsgiver iværksætter evalueringer af de givne bevillinger, skal bevillingshaver bidrage hertil med relevant, efterspurgt materiale samt i rimeligt omfang stå til rådighed for evalueringsmøder, interviews, spørgeskemaundersøgelser eller lignende. 
If the granting body instigates evaluations of the grants awarded, the grant holder must accommodate any requests for material for that purpose as well as being available, within reason, for evaluation meetings, interviews, questionnaire surveys and the like.
Er bevillingen underlagt andre regler for afrapportering vil disse fremgå af bevillingsgrundlaget eller senere ændringsmeddelelser. 
If the grant is subject to other rules for reporting, these rules will be specified in the funding basis or any subsequent amendment notice.
Der er to typer regnskaber for bevillingerne: årsregnskaber og slutregnskaber. 
There are two types of financial statements for grants: annual financial statements and final financial statements.
De to typer regnskaber gennemgås nedenfor. 
The two types of financial statements are described below.
Når der aflægges regnskab, skal den gældende version af FIs skema til regnskaber benyttes. 
When submitting financial statements, the current version of the Agency’s financial reporting form must be used.
Skemaet kan hentes på www.fi.dk/bevilling. 
The form is available for download at www.fi.dk/bevilling.
Regnskabet skal være opdelt i de samme budgetposter som budgettet i bevillingsgrundlaget eller et senere godkendt budget. 
The financial statement must be broken down into the same budget items as the original budget in the funding basis or a subsequently authorised budget.
Fristerne for aflæggelse af regnskaber fremgår af bevillingsbrevet eller senere ændringsmeddelelser hertil. 
The deadlines for submission of financial reports are specified in the notice of funding or any subsequent amendment notice.
Bemærk at der i bevillingsgrundlaget kan være stillet krav om, at der skal indsendes supplerende oversigter over bevillingens forbrug, f.eks. fordelt på deltagende institutioner og virksomheder. 
Please note that the funding basis may require the submission of supplementary overviews of grant expenditures distributed, e.g. broken down by participant institution and enterprise.
Reglerne om revision er beskrevet i afsnit 10. 
The rules for financial auditing are described in section 10.
Generelt om årsregnskaber‌ 
General requirements concerning annual financial statements‌
Senest 3 måneder efter hvert finansårs udløb (1. april) skal bevillingshaver indsende et årsregnskab for bevillingen til FI. 
No later than 3 months after the end of each financial year (1 April), the grant holder is required to submit an annual financial statement for each grant to the Agency.
Regnskabet skal være opdelt i de samme budgetposter, som budgettet i bevillingsgrundlaget eller et senere godkendt budget. 
The financial statement must be broken down into the same budget items as the original budget in the funding basis or a subsequently authorised budget.
Hvis bevillingens startdato ligger inden for de første ni måneder af et finansår (mellem 1. januar og september), skal der aflægges årsregnskab for det pågældende finansår 
If the first day of the funding period falls within the first nine months of a financial year (between 1 January and 30 September), a financial statement must be submitted for the financial year in question.
For bevillinger, hvor udbetalingen er sket på én gang (jf. afsnit 6.2 eller 6.3), skal der ikke indsendes årlige regnskaber. 
For grants disbursed in a lump sum (cf. section 6.2 or 6.3), it is not necessary to submit an annual financial statement.
Generelt om slutregnskab‌ 
General requirements concerning final financial statements‌
Senest 3 måneder efter den samlede bevillingsperiodes udløb skal bevillingshaver indsende et slutregnskab for hele bevillingsperioden og samtlige udbetalte midler. 
No later than 3 months after the last day of the funding period, the grant holder is required to submit a final financial statement for the entire funding period for all disbursements received.
Der skal ikke udarbejdes et separat årsregnskab for sidste finansår i bevillingsperioden. 
It is not necessary to submit a separate financial statement for the last financial year of the funding period.
Hvis en bevillings slutdato ligger i de første tre måneder af et finansår (januar, februar eller marts) skal der ikke aflægges separat årsregnskab for de tre måneder eller det foregående finansår. 
If the last day of a funding period falls within the first three months of a financial year (January, February or March), it is not necessary to submit a separate annual financial statement for those three months or for the preceding financial year.
Denne periode (op til 15 måneder) inkluderes i slutregnskabet. 
This period (up to 15 months) will be included in the final financial statement.
Hvis en bevillings slutdato ligger mellem 1. april og december, skal der aflægges separat årsregnskab for det foregående finansår. 
If the last day of the funding period falls between 1 April and 31 December, a separate annual financial statement must be submitted for the preceding financial year.
Ved større omfordelinger mellem budgetposter - mere end 25% på en rammebevilling og mere end 10% på en projektbevilling - skal omfordelingen være begrundet i forbindelse med aflæggelsen af slutregnskabet. 
For significant reallocations among budget items – more than 25 per cent of a framework grant or more than 10 per cent of a project grant – the reallocation must be justified in connection with submission of the final financial statement.
Skyldes omfordelingen en væsentlig ændring af bevillingen (jf. afsnit 11), skal der blot henvises til bevillingsgivers godkendelse af ændringen. 
If the reallocation is due to significant changes to the grant (cf. section 11), it is only necessary to refer to the granting body’s approval of the changes.
Når der aflægges slutregnskab, skal det tilbageholdte beløb på 15% af sidste finansårs udbetaling ikke medregnes i det samlede udbetalte beløb. 
When submitting the final financial statement, the withheld amount of 15 per cent of the last financial year’s disbursement is not to be included in the total amount disbursed.
Det skyldes, at beløbet først udbetales efter indsendelse af slutregnskabet, slutrapporten og eventuelt andet udestående materiale, jf. afsnit 6. 
This is because the amount is not disbursed until after the final financial statement, final scientific report and any other missing documentation have been submitted, cf. section 6.
Som led i aflæggelse af slutregnskabet afgives samtidig en erklæring om, at midlerne er anvendt i overensstemmelse med bevillingsgrundlaget. 
In connection with submission of the final financial statement, a statement must also be attached declaring that the funding has been used in accordance with the funding basis.
Særligt om årsregnskab, når administrator er en statsinstitution eller en statsfinansieret selvejende institution‌ 
Special requirements concerning annual financial statements for grants administrated by a government institution or a public financed non-profit organisation‌
Årsregnskaber for bevillinger, hvor administrator er en statsinstitution eller en statsfinansieret selvejende institution, skal ikke udspecificeres på de enkelte budgetposter. 
Annual financial statements for grants administrated by a Danish government institution or a public financed non-profit organisation do not have to be specified by budget item.
Regnskabet skal vise de samlede, forbrugte midler i regnskabsåret samt omfanget af de uforbrugte midler. 
The financial statement must show the total amount spent in the financial year as well as the amount of unspent funding.
Som led i aflæggelse af årsregnskabet afgives samtidig en erklæring om, at midlerne er anvendt i overensstemmelse med bevillingsgrundlaget. 
In connection with submission of the annual financial statement, a statement must also be attached declaring that the funding has been used in accordance with the funding basis.
Vilkårene beskrevet i afsnit 9.1. og 9.2 gælder også her. 
The terms and conditions set out in sections 9.1 and 9.2 also apply here.
Særligt om årsregnskab og slutregnskab, når bevillingshaver er en privatperson uden institutionstilknytning i Danmark‌ 
Special requirements concerning annual financial statements and final financial statements for grants held by private individuals not affiliated with any institution in Denmark‌
Vilkårene beskrevet i afsnit 9.1, 9.2 og 9.3 gælder her. 
The terms and conditions set out in sections 9.1, 9.2 and 9.3 also apply here.
Yderligere gælder følgende for bevillinger, der gives til privatpersoner til studie- og forskningsophold i udlandet på over en måned, og hvor bevillingshaver ikke er tilknyttet en institution i Danmark. 
In addition, the following terms and conditions apply to grants for study and research stays abroad of more than one month awarded to private individuals not affiliated with any institution in Denmark.
Såvel års- som slutregnskaber skal være opdelt på de budgetposter, som fremgår af budgettet i bevillingsgrundlaget eller et senere godkendt budget. 
Both annual and final financial statements must be broken down into the same budget items as the original budget in the funding basis or a subsequently authorised budget.
Undervisningsgebyr (tuition fee), rejse-, fragt- og forsikringsudgifter skal dokumenteres med originale bilag, herunder de anvendte boardingpas. 
Tuition fees, travel, transport and insurance costs must be documented by original vouchers, including the boarding cards used for travel.
I alle tilfælde vil originale bilag blive returneret efter godkendelse af regnskabet. 
In all cases, the original vouchers will be returned after approval of the financial statement.
Om løn 
Requirements concerning salary costs
Hvis FI administrerer løndelen, skal der ikke aflægges regnskab for den del af bevillingen, der dækker løn. 
If the Agency administrates the salary component, it is not necessary to submit a financial statement for the share of the grant covering salary costs.
Om drift 
Requirements concerning operating costs
Hvis bevillingen indeholder en budgetpost til drift, skal udgifterne dokumenteres med bilag, jævnfør (det godkendte) budget i bevillingsgrundlaget. 
If the grant contains a budget item for operating costs, these costs must be documented by vouchers, cf. (the authorised) budget in the funding basis.
Der skal fremsendes originalbilag, når der aflægges regnskab. 
Original vouchers must be submitted with the financial statement.
Per diem (diæter/time-dagpenge) dækkes op til statens takster (takster kan findes på Personalestyrelsens hjemmeside - www.perst.dk) for det pågældende land. 
Per diem allowance is covered up to the statutory rate (the rates can be found on the website of the Agency for Modernisation of Public Administration(Moderniseringsstyrelsen) – www.perst.dk) for the country in question.
Andre driftsudgifter kan være bøger, tidsskrifter, IT, laboratorieudgifter m.v. Der skal fremsendes originalbilag, når der aflægges regnskab. 
Other operating costs can include books, periodicals, IT, laboratory costs etc. Original vouchers must be submitted with the financial statement.
Bemærk, at en eventuel overskridelse af det samlede bevilgede beløb til drift ikke vil blive refunderet. 
Please note that any costs beyond the total amount allocated for operating costs will not be refunded.
Om opholds- og boligudgifter samt etablering 
Requirements concerning accommodation, living and establishment costs
Der findes to typer finansiering af forskningsophold i udlandet, hvor kravene til dokumentation varierer: 
There are two types of financing of research stays abroad with different requirements for documentation:
Ved bevillinger, hvor der er givet et fast tilskud på baggrund af takster i opslaget til opholds- og boligudgifter samt til etablering, skal der blot oplyses om opholdets varighed, hvilket nemmest dokumenteres ved en udtalelse fra værtsinstitutionen. 
For financing awarded as a fixed grant based on rates stated in the call for applications earmarked for funding for accommodation, living and establishment costs, the grant holder must simply state the duration of the stay, which is most easily documented by submitting a statement from the host institution.
Ved bevillinger, hvor der er givet et tilskud til dækning af faktiske omkostninger, skal disse udgifter dokumenteres med originalbilag. 
For financing awarded as a grant to cover actual costs, these costs must be documented by original vouchers.
Særligt om regnskaber for bevillinger, der omfatter flere deltagere‌ 
Special requirements for financial statements for grants covering multiple participants‌
Når der aflægges regnskaber for en bevilling, der omfatter flere deltagende institutioner, virksomheder eller andre partnere, er det bevillingshavers ansvar at indhente delregnskaber fra samtlige deltagere, således at bevillingshaver har grundlag for at udarbejde og indsende ét samlet regnskab for hele bevillingen. 
When submitting financial statements for a grant covering multiple participant institutions, enterprises or other partners, it is the grant holder’s responsibility to obtain sub-statements from all participants such that the grant holder has a basis for drawing up and submitting one overall financial statement for the entire grant.
Delregnskaber, revisorerklæringer til delregnskaber, kontoudskrifter og originale bilag fra de øvrige deltageres institutioner/virksomheder skal ikke indsendes til FI, medmindre bevillingsgiver særskilt anmoder om det. 
Sub-statements, auditors’ statements concerning such sub- statements, bank statements and original vouchers from the other participant institutions/enterprises are not to be submitted to the Agency unless expressly requested by the granting body.
Materialet opbevares således hos bevillingshaver. 
The material must thus be kept on file by the grant holder.
Det er bevillingshavers ansvar, at delregnskaber - årsregnskaber såvel som slutregnskaber - fra øvrige deltagere opfylder regnskabskravene beskrevet i hele afsnit 9 og revisionskravene beskrevet i afsnit 10. 
It is the responsibility of the grant holder to ensure that sub-statements – annual financial statements as well as final financial statements – from the other participants comply with the requirements for financial statements set out in section 9 and the requirements for auditing set out in section 10.
Bevillingshaver vil i så fald stå for regnskabsudarbejdelsen på vegne af disse deltagere og sikre, at revisionen er foretaget. 
In such cases, the grant holder is responsible for drawing up the financial statements on behalf of these participants and for ensuring that audits are performed.
Særligt om underskudsgaranti og medfinansiering‌ 
Special requirements concerning deficit guarantee and co-financing‌
Nogle typer af bevillinger gives under særlige forudsætninger som for eksempel underskudsgaranti og medfinansieringskrav. 
Some types of grants are awarded under special conditions, such as deficit guarantee and cofinancing.
I disse tilfælde stilles der særlige krav til regnskabsaflæggelsen. 
In such cases, special requirements apply to the submission of financial statements.
Underskudsgaranti 
Deficit guarantee
Hvis bevillingen er givet som underskudsgaranti, skal regnskabet indeholde et bilag med opgørelse over samtlige udgifter og indtægter i forbindelse med aktiviteten. 
If the grant was awarded as a deficit guarantee, the financial statement must include an appended statement of the total income and expenditure relating to the activity.
Bevillinger med underskudsgaranti gives typisk til tidsskriftsudgivelser og konferencer. 
Grants with deficit guarantees are usually awarded for journal publications and conferences.
Medfinansiering 
Co-financing
Hvis der i budgettet, som danner grundlag for bevillingen, er budgetteret med medfinansiering, kan der i bevillingsbrevet være krav om, at der ved hver regnskabsaflæggelse skal redegøres for den faktiske medfinansiering. 
If the budget that forms the basis for the funding includes co-financing, the notice of funding may stipulate that the actual amount of co-financing must be specified in each financial statement submitted.
Det betyder, at der sammen med årsregnskaber og slutregnskabet skal indsendes en oversigt over den faktiske medfinansiering i løbet af året sammenlignet med budgettallene for medfinansieringen. 
This means that the annual financial statements and final financial statements must include an appended overview of the actual co-financing in the course of the year compared with the budgeted figures for co-financing.
Medfinansieringen skal indeholde de samme poster som bevillingsbudgettet og skal ikke dokumenteres med bilag. 
The co-financing statement must comprise the same budget items as the budget in the funding basis; however documentation in the form of vouchers is not required.
Medfinansieringen skal angives for hver deltagende institution/virksomhed. 
Any co-financing must be specified for each participant institution/enterprise.
Særligt om andre indtægter‌ 
Special requirements concerning other income‌
Finansiering fra anden side 
Funding from other sources
Hvis der fra anden side opnås finansiering, der ikke indgik i bevillingsgrundlaget, er bevillingshaver forpligtet til at oplyse dette til bevillingsgiver hurtigst muligt. 
If funding is obtained from other sources not specified in the funding basis, the grant holder must inform the granting body of this fact without undue delay.
Bevillingsgiver forbeholder sig ret til at foretage modregning i den givne bevilling. 
The granting body reserves the right to reduce the grant awarded by a corresponding amount.
Tilskrevne renter til de bevilgede midler skal fremgå af regnskabet. 
Interest accrued on the grant account must be itemised in the financial statement.
Renterne skal anvendes i overensstemmelse med bevillingens formål. 
The interest must be used in accordance with the purpose of the grant.
Refusion ved barsel og sygdom 
Reimbursement in connection with maternity/paternity/parental leave and sickness
Hvis der er indgået refusion fra barselsfond og kommune i forbindelse med barsel og sygdom, skal refusionen udspecificeres som en indtægt i de relevante regnskaber. 
If the grant holder has received reimbursement from a maternity fund and local authority in connection with maternity/paternity/parental leave or sickness, the reimbursed amount must be itemised as income in the relevant financial statements.
Revisionsregler‌ 
Auditing rules‌
Kravene til revision afhænger af, hvilken type institution som administrerer bevillingen. 
The requirements for auditing depend on the type of institution administrating the grant.
Det er bevillingshavers ansvar, at delregnskaber - årsregnskaber såvel som slutregnskaber - fra øvrige deltagere opfylder revisionskravene i dette afsnit. 
It is the responsibility of the grant holder to ensure that sub-financial statements – annual financial statements as well as final financial statements – from other participants comply with the requirements for auditing set out in this section.
Statsinstitutioner og statsfinansierede selvejende institutioner‌ 
Government institutions and public financed non-profit organisations‌
Hvor revisionsansvaret påhviler Rigsrevisionen i henhold til lov om revisionen af statens regnskaber, skal regnskaberne altid underskrives af bevillingshaver og påtegnes af en bemyndiget medarbejder hos administrator. 
Where responsibility for the audit rests with the National Audit Office of Denmark (Rigsrevisionen) pursuant to the Act on Auditing of State Accounts etc. the financial statement must always be signed by the grant holder and endorsed by an employee duly authorised by the administrator.
Det gælder også, hvor revisionsopgaven i henhold til en § 9-aftale om intern revision varetages af en statsautoriseret revisor. 
This applies also in instances where, pursuant to a section 9 agreement on internal auditing, the audit is performed by a state-authorised public accountant.
Alle andre administratorer‌ 
All other administrators‌
Her er tale om kommunale/regionale/private institutioner og virksomheder. 
This category includes municipal/regional/private-sector institutions and enterprises.
De årlige regnskaber og slutregnskabet skal revideres eksternt, med mindre det udbetalte beløb er lavere end beskrevet i dette afsnit. 
Annual financial statements and final financial statements must be audited by an external party unless the amount disbursed is less than the amount specified in this section.
Regnskaberne skal altid underskrives af bevillingshaver og påtegnes af bemyndiget medarbejder hos administrator. 
The financial statements must always be signed by the grant holder and endorsed by an employee duly authorised by the administrator.
Revisionen skal foretages i overensstemmelse med god offentlig revisionsskik, som er fastlagt af Rigsrevisionen, og som er beskrevet på www.rigsrevisionen.dk. 
The audit must be performed in accordance with generally accepted auditing standards as defined by the National Audit Office of Denmark (Rigsrevisionen) and described at www.rigsrevisionen.dk.
Der henvises i øvrigt til lov om revisionen af statens regnskaber. 
Please see also the Act on the Auditing of State Accounts etc.
Ved revisionen efterprøves, om regnskabet er rigtigt, om de dispositioner, der er omfattet af regnskabsaflæggelsen, er i overensstemmelse med meddelte bevillingsbetingelser, love og andre forskrifter samt med indgåede aftaler og sædvanlig praksis og om bevillingen er anvendt til formålet. 
The purpose of the audit is to ascertain that the accounts presented are true and fair, that the allocation of funds comprised by the financial reporting is consistent with the terms and conditions of the grant, statutes and other regulations and with agreements made and customary practice, and that the grant has been used for its intended purpose.
Der foretages endvidere en vurdering af, hvorvidt der er taget skyldige økonomiske hensyn ved forvaltningen af de midler, der er omfattet af regnskabet. 
Further, assessment must be made of whether due financial consideration has been given to administration of the funds comprised by the financial statement.
Revisor skal afgive en revisionsberetning med sin vurdering og konklusion vedrørende den udførte revision. 
The auditor shall submit an audit report with his evaluation and opinion concerning the audit performed.
Beretningen kan afgives i tilslutning til påtegningen eller i en revisionsprotokol. 
The audit report can be submitted as an annex to the auditor’s report or as part of an auditor’s report.
Rapporteringen skal derfor ikke nødvendigvis omfatte alle revisionshandlinger. 
Thus, the reporting does not necessarily need to include all auditing procedures.
Revisionsberetningen indsendes af bevillingshaver til FI sammen med det pågældende regnskab. 
The audit report must be submitted by the grant holder to the Agency together with the financial statement concerned.
Bevillingshaver og administrator skal give revisor adgang til at foretage de undersøgelser, som denne finder nødvendige, og skal sørge for, at revisor får de oplysninger og den bistand, som revisor finder nødvendige for udførelsen af sit hverv. 
The grant holder and the administrator shall give the auditor access to perform such inquiries as are deemed necessary and shall ensure that the auditor is provided with the information and assistance which the auditor deems necessary for performance of his/her professional duty.
Årsregnskaber for udbetalinger på eller under 500.000 kr. revideres ikke særskilt. 
Annual financial statements for disbursements of DKK 500,000 or less are not subject to an external audit.