natgillin/translations-raw huggingface dataset:
Για την κατάρτιση της παρούσας έκθεσης και των ανωτέρω γνωμών, λάβαμε υπόψη τις ελεγκτικές εργασίες του ανεξάρτητου εξωτερικού ελεγκτή επί των λογαριασμών της κοινής επιχείρησης, όπως ορίζει το άρθρο 208, παράγραφος 4, του δημοσιονομικού κανονισμού της ΕΕ (9). 
In preparing this report and opinions, we considered the audit work of the independent external auditor performed on the Joint UndertakingŐs accounts as stipulated in Article 208(4) of the EU Financial Regulation (9).
Τα σχόλια που ακολουθούν δεν θέτουν υπό αμφισβήτηση τις γνώμες μας. 
The comments which follow do not call our opinions into question.
ΔΗΜΟΣΙΟΝΟΜΙΚΗ ΚΑΙ ΧΡΗΜΑΤΟΟΙΚΟΝΟΜΙΚΗ ΔΙΑΧΕΙΡΙΣΗ Εκτέλεση του προϋπολογισμού για το 2016 23. 
BUDGETARY AND FINANCIAL MANAGEMENT Implementation of the 2016 budget 23.
Λαμβανομένων υπόψη των μη χρησιμοποιηθεισών πιστώσεων πληρωμών από προηγούμενα έτη (1,2 εκατομμύρια ευρώ), ο τελικός προϋπολογισμός για το 2016 που διατέθηκε για την υλοποίηση του προγράμματος «Ορίζοντας 2020» περιελάμβανε πιστώσεις ανάληψης υποχρεώσεων ύψους 194,3 εκατομμυρίων ευρώ και πιστώσεις πληρωμών ύψους 67,2 εκατομμυρίων ευρώ. 
Taking into account unused payment appropriations from previous years (1,2 million euro), the final 2016 budget available for Horizon 2020 programme implementation included commitment appropriations of 194,3 million euro and payment appropriations of 67,2 million euro.
Τα ποσοστά χρησιμοποίησης των πιστώσεων ανάληψης υποχρεώσεων και των πιστώσεων πληρωμών ήταν 97,1% και 95,8% αντίστοιχα. 
The utilisation rates for commitment and payment appropriations were 97,1 % and 95,8 %, respectively.
Οι πιστώσεις πληρωμών χρησιμοποιήθηκαν κυρίως για την προχρηματοδότηση συμφωνιών επιχορήγησης που απέρρεαν από τις προσκλήσεις υποβολής προτάσεων του 2014 και του 2015. 
The payment appropriations were mainly used for the pre-financing of grant agreements resulting from the 2014 and 2015 calls for proposals.
Πολυετής εκτέλεση του προϋπολογισμού στο πλαίσιο του προγράμματος «Ορίζοντας 2020» 24. 
Multiannual budget implementation under Horizon 2020 24.
Από τα 975 εκατομμύρια ευρώ των κεφαλαίων του προγράμματος «Ορίζοντας 2020» που διατέθηκαν στην κοινή επιχείρηση BBI, έως το τέλος του 2016 η κοινή επιχείρηση προέβη σε αναλήψεις υποχρεώσεων ύψους 414,3 εκατομμυρίων ευρώ (42,5 %) και σε πληρωμές ύψους 79,5 εκατομμυρίων ευρώ (8 % των χορηγηθέντων πόρων) για την υλοποίηση του πρώτου κύματος των έργων της. 
Out of the 975 million euro of Horizon 2020 funds allocated to the BBI Joint Undertaking, by the end of 2016 the Joint Undertaking had made commitments of 414,3 million euro (42,5 %) and payments of 79,5 million euro (8 % of the allocated funds) for the implementation of its first wave of projects.
(9) Κανονισμός (ΕΕ, Ευρατόμ) αριθ. 966/2012 του Ευρωπαϊκού Κοινοβουλίου και του Συμβουλίου (ΕΕ L 298 της 26.10.2012, σ. 1). 
(9) Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council (OJ L 298, 26.10.2012, p. 1).
EL C 426/12 Επίσημη Εφημερίδα της Ευρωπαϊκής Ένωσης 12.12.2017 25. 
EN C 426/12 Official Journal of the European Union 12.12.2017 25.
Από τα 975 εκατομμύρια ευρώ των εισφορών που προβλέπεται να καταβάλουν τα κλαδικά μέλη για τη χρηματοδότηση των επιχειρησιακών δραστηριοτήτων και των διοικητικών δαπανών της κοινής επιχείρησης, έως το τέλος του 2016 τα μέλη αυτά είχαν κοινοποιήσει εισφορές σε είδος αξίας 15,4 εκατομμυρίων ευρώ για επιχειρησιακές δραστηριότητες, ενώ το διοικητικό συμβούλιο είχε επικυρώσει εισφορές σε χρήμα των μελών για την κάλυψη διοικητικών δαπανών της κοινής επιχείρησης ύψους 3 εκατομμυρίων ευρώ. 
Out of the 975 million euro of contributions to be made by the industry members to the operational activities and administrative costs of the Joint Undertaking, by the end of 2016 industry members had reported in-kind contributions of 15,4 million euro for operational activities, and the Governing Board had validated cash contributions by the members to the Joint UndertakingŐs administrative costs of 3 million euro.
Από το χαμηλό επίπεδο των εισφορών σε είδος καθίσταται σαφές ότι, το 2016, τα περισσότερα έργα της κοινής επιχείρησης BBI βρίσκονταν ακόμη σε προπαρασκευαστικό στάδιο. 
The low level of in-kind contributions reflects the fact that most BBI projects were only in their preliminary stages in 2016.
Από τις ύψους 1 755 εκατομμυρίων ευρώ εισφορές των κλαδικών μελών που θα καταβάλλονταν για συμπληρωματικές δραστηριότητες, τα 294,8 εκατομμύρια ευρώ είχαν ήδη κοινοποιηθεί και πιστοποιηθεί (10) στο τέλος του 2016. 
Out of the 1 755 million euro of industry membersŐ contributions to be made to additional activities, 294,8 million euro had been reported and certified (10) by the end of 2016.
Κατά συνέπεια, έως το τέλος του 2016, το σύνολο των εισφορών από τα κλαδικά μέλη ανερχόταν σε 313,2 εκατομμύρια ευρώ, έναντι της ύψους 65 εκατομμυρίων ευρώ εισφοράς σε χρήμα της ΕΕ. 
Consequently, by the end of 2016, the total contributions from the industry members amounted to 313,2 million euro, compared to the EUŐs cash contribution of 65 million euro.
Η σημαντική διαφορά μεταξύ των εισφορών της ΕΕ και των κλαδικών μελών οφείλεται στο γεγονός ότι τα μέλη αυτά είχαν ήδη δηλώσει σημαντικές εισφορές σε είδος σε συμπληρωματικές δραστηριότητες. 
The significant difference between the EUŐs and the industry membersŐ contributions is explained by the fact that the industry members had already declared a significant amount of in-kind contributions to additional activities.
ΕΣΩΤΕΡΙΚΕΣ ΔΙΚΛΙΔΕΣ ΕΛΕΓΧΟΥ Πλαίσιο εσωτερικού ελέγχου 28. 
INTERNAL CONTROLS Internal control framework 28.
Το 2016 οι περισσότερες πληρωμές της κοινής επιχείρησης BBI ήταν πληρωμές προχρηματοδότησης για έργα του προγράμματος «Ορίζοντας 2020», οι οποίες κατεβλήθησαν με την υπογραφή των πρώτων συμφωνιών επιχορήγησης. 
In 2016, most payments by the BBI Joint Undertaking were pre-financing payments for Horizon 2020 projects, paid upon signature of the first grant agreements.
Κατασταλτικοί έλεγχοι από ανεξάρτητους εξωτερικούς ελεγκτές επί των δηλώσεων δαπανών για τα έργα προβλέπεται να διενεργηθούν το 2017. 
Ex post audits of project cost claims by independent external auditors are to be launched in 2017.
Η παρούσα έκθεση εγκρίθηκε από το τμήμα IV, του οποίου προεδρεύει ο Baudilio TOMÉ MUGURUZA, Μέλος του Ελεγκτικού Συνεδρίου, στο Λουξεμβούργο, κατά τη συνεδρίασή του της 19ης Σεπτεμβρίου 2017. 
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 19 September 2017.
Για το Ελεγκτικό Συνέδριο Klaus-Heiner LEHNE Πρόεδρος (10) Επίσης, για το 2016 είχε κοινοποιηθεί, χωρίς να έχει πιστοποιηθεί, επιπλέον ποσό εκτιμώμενο σε 523,8 εκατομμύρια ευρώ. 
For the Court of Auditors Klaus-Heiner LEHNE President (10) A further estimated amount of 523,8 million euro were reported for 2016 but not certified.
12.12.2017 Επίσημη Εφημερίδα της Ευρωπαϊκής Ένωσης C 426/13 EL ΠΑΡΑΡΤΗΜΑ Παρακολούθηση των σχολίων προηγούμενων ετών Σχόλιο του ΕΕΣ Σύγκρουση συμφερόντων Τον Ιούλιο του 2015 η Επιτροπή εξέδωσε κατευθυντήριες οδηγίες προς τις κοινές επιχειρήσεις σχετικά με τους κανόνες για τις συγκρούσεις συμφερόντων, συμπεριλαμβανομένου κοινού υποδείγματος για τη δήλωση απουσίας σύγκρουσης συμφερόντων, την οποία η κοινή επιχείρηση πρέπει να ενσωματώσει στις διαδικασίες της. 
12.12.2017 Official Journal of the European Union C 426/13 EN ANNEX Follow-up of previous yearsŐ comments ECAŐs comment Conflict of interest In July 2015, the Commission issued guidelines to the Joint Undertakings related to rules on conflicts of interest, including a common template for the declaration of absence of a conflict of interest, which should be incorporated by the Joint Undertaking into its procedures.
Έτος 2015 Κατάσταση εφαρμογής των διορθωτικών μέτρων (Ολοκληρώθηκε / Εν εξελίξει / Εκκρεμεί / ά. α.) 
Year 2015 Status of corrective action (Completed/Ongoing/Outstanding/N/A) Completed
EL C 426/14 Επίσημη Εφημερίδα της Ευρωπαϊκής Ένωσης 12.12.2017 H ΑΠΑΝΤΗΣΗ ΤΗΣ ΚΟΙΝΗΣ ΕΠΙΧΕΙΡΗΣΗΣ Η κοινή επιχείρηση λαμβάνει υπόψη την έκθεση του Συνεδρίου. 
EN C 426/14 Official Journal of the European Union 12.12.2017 THE JOINT UNDERTAKINGŐS REPLY The Joint Undertaking has taken note of the CourtŐs report.
Poročilo o zaključnem računu Evropskega skupnega podjetja za ITER in razvoj fuzijske energije za proračunsko leto 2017 z odgovorom Skupnega podjetja 12, rue Alcide De Gasperi - L - 1615 Luxembourg T (+352) 4398 – 1 E eca-info@eca.europa.eu eca.europa.eu 
Report on the annual accounts of the Bio-based Industries Joint Undertaking for the financial year 2017 Together with the Joint Undertaking’s reply 12, rue Alcide De Gasperi - L - 1615 Luxembourg T (+352) 4398 – 1 E eca-info@eca.europa.eu eca.europa.eu
KAZALO Odstavek Uvod 1–6 Ustanovitev Skupnega podjetja F4E 1–2 Upravljanje 3–4 Cilji 5 Viri 6 Mnenje 7–29 Mnenje o zanesljivosti zaključnega računa 8 Mnenje o zakonitosti in pravilnosti prihodkov, povezanih z zaključnim računom 9 Mnenje o zakonitosti in pravilnosti plačil, povezanih z zaključnim računom 10 Poudarjena zadeva 11–20 Odgovornosti poslovodstva in odgovornih za upravljanje 21–23 Revizorjeva odgovornost za revizijo zaključnega računa in z njim povezanih transakcij 24–29 Upravljanje proračuna in finančno poslovodenje 30–31 Izvrševanje proračuna za leto 2017 30–31 Notranje kontrole 32–35 Priloga – Spremljanje upoštevanja pripomb iz prejšnjih let Odgovor Skupnega podjetja 2 CH4101362SL05-18PP-CH117-18APCFINC-RAS-2017_F4E-TR.docx 2.10.2018 
CONTENTS Introduction Establishment of the BBI Joint Undertaking Governance Objectives Resources The Commission’s evaluation Opinions Opinion on the reliability of the accounts Opinion on the legality and regularity of revenue underlying the accounts Opinion on the legality and regularity of payments underlying the accounts Responsibilities of management and those charged with governance Auditor's responsibilities for the audit of the accounts and underlying transactions Budgetary and financial management Implementation of the 2017 budget Multiannual budget implementation under Horizon 2020 Internal controls Internal control framework 2016 call for proposals Other issues Leverage of contributions from industry members Information on the Commission’s evaluation The Joint Undertaking’s reply Paragraph 1 - 1 3 7 11 - 15 - 18 - 24-25 - 31 - 31 - 37 - 10 - 2 - 5 6 - 9 10 23 12 13 14 17 23 30 24 30 35 34 35 36 36 38 2 CH4101359EN04-18PP-CH114-18APCFIN-RAS-2017_BBI-OR.docx 2.10.2018
UVOD Ustanovitev Skupnega podjetja F4E 1. 
1 INTRODUCTION Establishment of the BBI Joint Undertaking 1.
Evropsko skupno podjetje za ITER1 in razvoj fuzijske energije (Skupno podjetje F4E) je bilo ustanovljeno marca 20072 za obdobje 35 let. 
The Bio-based Industries (BBI) Joint Undertaking, located in Brussels, was set up in May 20141 for a period of ten years and started working autonomously on 26 October 2015.
Ustanovni člani Skupnega podjetja so Euratom, ki ga zastopa Komisija, države članice Euratoma in Švica, ki je sklenila sporazum o sodelovanju z Euratomom. 
The founding members are the European Union (EU), represented by the Commission, and industrial partners represented by the Bio-based Industries Consortium (BIC).
Upravljanje 3. 
Governance 3.
Upravno strukturo Skupnega podjetja F4E sestavljajo upravni odbor, direktor in drugi organi. 
The governance structure of the BBI Joint Undertaking includes the Governing Board, the Executive Director, the Scientific Committee and the States Representatives Group.
Upravni odbor je odgovoren za nadzor Skupnega podjetja pri uresničevanju njegovih ciljev. 
The Governing Board has overall responsibility for the strategic orientation and operations of the Joint Undertaking and supervises the implementation of its activities.
Direktor je pristojen za vsakodnevno vodenje Skupnega podjetja. 
The Executive Director is responsible for the day-to-day management of the Joint Undertaking.
Cilji 5. 
5.
58), kakor je bila spremenjena s Sklepom Sveta 2013/791/Euratom z dne 13. decembra 2013 (UL L 349, 21.12.2013, str. 
Council Regulation (EU) No 560/2014 of 6 May 2014 establishing the Bio-based Industries Joint Undertaking (OJ L 169, 7.6.2014, p.
8). 
130).
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Viri 6. 
2 3 4 5 Objectives 6.
Leta 2017 je končni proračun za Skupno podjetje F4E znašal 865 milijonov EUR (2016: 720 milijonov EUR) odobritev plačil in 589 milijonov EUR odobritev za prevzem obveznosti (leta 2016: 459 milijonov EUR)4. 
6 7 8 9. In 2017, the final budget for the BBI Joint Undertaking was 91,6 million euro (2016: 66 million euro).
31. decembra 2017 je imelo Skupno podjetje 447 uslužbencev (2016: 415). 
At 31 December 2017, the Joint Undertaking employed 20 staff (2016: 20)6.
Sodišče je revidiralo: (a) zaključni račun Skupnega podjetja, ki ga sestavljajo računovodski izkazi5 in poročila o izvrševanju proračuna6 za proračunsko leto, ki se je končalo 31. decembra 2017, ter (b) zakonitost in pravilnost z zaključnim računom povezanih transakcij, kot je zahtevano v členu 287 Pogodbe o delovanju Evropske unije (PDEU). 
OPINIONS 11. We have audited: (a) theaccountsoftheJointUndertakingwhichcomprisethefinancialstatements7andthe reports on the implementation of the budget8 for the financial year ended 31 December 2017, and (b) thelegalityandregularityofthetransactionsunderlyingthoseaccounts,asrequiredby Article 287 of the Treaty on the Functioning of the European Union (TFEU).
Mnenje o zanesljivosti zaključnega računa 8. 
Opinion on the reliability of the accounts 12.
Po mnenju Sodišča zaključni račun Skupnega podjetja za leto, ki se je končalo 31. decembra 2017, v vseh pomembnih pogledih pošteno predstavlja njegov finančni položaj na dan 31. decembra 2017 ter njegov poslovni izid, denarne tokove in gibanje kapitala za tedaj končano leto Tretja sprememba proračuna, ki jo je upravni odbor odobril decembra 2017. 
In our opinion, the accounts of the Joint Undertaking for the year ended 31 December 2017 present fairly, in all material respects, the financial position of the Joint Undertaking at 31 December 2017, the results of its operations, its cash flows, and the changes in net assets for Further information about the BBI Joint Undertaking and its activities are available on its website: https://www.bbi-europe.eu.
Računovodski izkazi zajemajo bilanco stanja, izkaz poslovnega izida, izkaz denarnih tokov, izkaz gibanja kapitala ter povzetek pomembnih računovodskih usmeritev in druga pojasnila. 
The financial statements comprise the balance sheet, the statement of financial performance, the cash flow statement, the statement of changes in net assets and a summary of significant accounting policies and other explanatory notes.
Poročila o izvrševanju proračuna zajemajo poročila, ki združujejo vse proračunske operacije, in pojasnila. 
The reports on the implementation of the budget comprise the reports which aggregate all budgetary operations and the explanatory notes.
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v skladu z njegovo finančno uredbo in računovodskimi pravili, ki jih je sprejel računovodja Komisije. 
the year then ended, in accordance with its Financial Regulation and with accounting rules adopted by the Commission’s accounting officer.
Ta pravila temeljijo na mednarodno sprejetih računovodskih standardih za javni sektor. 
These are based on internationally-accepted accounting standards for the public sector.
Mnenje o zakonitosti in pravilnosti prihodkov, povezanih z zaključnim računom 9. 
Opinion on the legality and regularity of revenue underlying the accounts 13.
Sodišče meni, da so prihodki, povezani z zaključnim računom za leto, ki se je končalo 31. decembra 2017, v vseh pomembnih pogledih zakoniti in pravilni. 
In our opinion, revenue underlying the accounts for the year ended 31 December 2017 is legal and regular in all material respects.
Mnenje o zakonitosti in pravilnosti plačil, povezanih z zaključnim računom 10. 
Opinion on the legality and regularity of payments underlying the accounts 14.
Sodišče meni, da so plačila, povezana z zaključnim računom za leto, ki se je končalo 31. decembra 2017, v vseh pomembnih pogledih zakonita in pravilna. 
In our opinion, payments underlying the accounts for the year ended 31 December 2017 are legal and regular in all material respects.
Odgovornosti poslovodstva in odgovornih za upravljanje 21. 
Responsibilities of management and those charged with governance 15.
V skladu s členi 310 do 325 PDEU in finančno uredbo Skupnega podjetja je poslovodstvo odgovorno za pripravo in predstavitev zaključnega računa na podlagi mednarodno sprejetih računovodskih standardov za javni sektor ter za zakonitost in pravilnost z izkazi povezanih transakcij. 
In accordance with Articles 310 to 325 of the TFEU and the Joint Undertaking’s Financial Regulation, management is responsible for the preparation and presentation of the accounts on the basis of internationally-accepted accounting standards for the public sector and for the legality and regularity of the transactions underlying them.
Ta odgovornost vključuje zasnovo, izvajanje in vzdrževanje notranjih kontrol, ki se uporabljajo za pripravo in predstavitev računovodskih izkazov brez pomembno napačne navedbe zaradi goljufije ali napake. 
This responsibility includes the design, implementation and maintenance of internal control relevant to the preparation and presentation of financial statements that are free from material misstatement, whether due to fraud or error.
Poslovodstvo je odgovorno tudi za zagotavljanje skladnosti dejavnosti, finančnih transakcij in informacij v računovodskih izkazih s pravili, ki veljajo zanje. 
Management is also responsible for ensuring that the activities, financial transactions and information reflected in the financial statements are in compliance with the authorities which govern them.
Končno odgovornost za zakonitost in pravilnost transakcij, povezanih z zaključnim računom, ima poslovodstvo Skupnega podjetja. 
The Joint Undertaking’s management bears the ultimate responsibility for the legality and regularity of the transactions underlying the accounts. 16.
Pri pripravi zaključnega računa je poslovodstvo odgovorno za oceno zmožnosti Skupnega podjetja, da nadaljuje s poslovanjem, razkritje zadev, povezanih z nadaljevanjem poslovanja, kadar je to ustrezno, ter uporabo računovodstva na osnovi predpostavke o zmožnosti nadaljnjega poslovanja. 
In preparing the accounts, management is responsible for assessing the Joint Undertaking’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting. 17.
23. Naloga odgovornih za upravljanje je nadzor nad procesom računovodskega poročanja subjekta. 
Those in charge with governance are responsible for overseeing the entity’s financial reporting process.
Revizorjeva odgovornost za revizijo zaključnega računa in z njim povezanih transakcij 24. 
Auditor's responsibilities for the audit of the accounts and underlying transactions 18.
Cilj Sodišča je pridobiti sprejemljivo zagotovilo o tem, ali je zaključni račun Skupnega podjetja brez pomembno napačne navedbe in ali so transakcije, povezane z zaključnim računom, zakonite in pravilne, ter na podlagi svoje revizije Evropskemu parlamentu in Svetu ali drugim organom za razrešnico zagotoviti izjavo o zanesljivosti zaključnega računa ter o zakonitosti in pravilnosti z njim povezanih transakcij. 
Our objectives are to obtain reasonable assurance about whether the accounts of the Joint Undertaking are free from material misstatement and the transactions underlying them are legal 6 CH4101359EN04-18PP-CH114-18APCFIN-RAS-2017_BBI-OR.docx 2.10.2018 9 and regular and, on the basis of our audit, to provide the European Parliament and the Council or other respective discharge authorities with a statement of assurance as to the reliability of the accounts and the legality and regularity of the transactions underlying them.
Sprejemljivo zagotovilo je visoka raven zagotovila, vendar ni nujno, da se z revizijo vedno odkrije obstoječa pomembno napačna navedba ali neskladnost. 
Reasonable assurance is a high level of assurance, but is not a guarantee that an audit will always detect a material misstatement or non-compliance when it exists.
Do napačne navedbe ali neskladnosti lahko pride zaradi goljufije ali napake, za pomembne pa štejejo, če se lahko utemeljeno pričakuje, da bodo ločeno ali skupaj vplivale na ekonomske odločitve, ki bi jih uporabniki sprejeli na podlagi tega zaključnega računa. 
These can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these accounts. 19.
Revizija zajema izvajanje postopkov za pridobitev revizijskih dokazov o zneskih in razkritjih v zaključnem računu ter o zakonitosti in pravilnosti z njim povezanih transakcij. 
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the accounts and the legality and the regularity of the transactions underlying them.
Postopki so odvisni od revizorjeve presoje, vključno z oceno tveganja pomembno napačne navedbe v zaključnem računu in pomembne neskladnosti med transakcijami, povezanimi z zaključnim računom, in zahtevami pravnega okvira Evropske unije, ne glede na to, ali gre za goljufijo ali napako. 
The procedures selected depend on the auditor's judgment, including an assessment of the risks of material misstatement of the accounts and of material non-compliance of the underlying transactions with the requirements of the legal framework of the European Union, whether due to fraud or error.
Pri oceni tega tveganja se upoštevajo notranje kontrole, ki se izvajajo za pripravo in pošteno predstavitev zaključnega računa ter zagotavljanje zakonitosti in pravilnosti z njim povezanih transakcij, da se pripravijo okoliščinam primerni revizijski postopki, vendar ne za izrekanje mnenja o uspešnosti notranjih kontrol. 
In making those risk assessments, internal control relevant to the preparation and fair presentation of the accounts and legality and regularity of underlying transactions is considered in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of internal control.
Revizija vključuje tudi ovrednotenje ustreznosti uporabljenih računovodskih usmeritev, utemeljenosti računovodskih ocen poslovodstva ter celotne predstavitve zaključnega računa. 
An audit also includes evaluating the appropriateness of accounting policies used, the reasonableness of accounting estimates made by the management and the overall presentation of the accounts. 20.
Sodišče v zvezi s prihodki preverja subvencijo, prejeto od Komisije in drugih deležnikov, ter oceni postopke Skupnega podjetja za pobiranje pristojbin in drugih prihodkov. 
For revenue, we verify the subsidy received from the Commission and assess the Joint Undertaking’s procedures for collecting fees and other income. 21.
Pri odhodkih Sodišče preuči plačilne transakcije ob nastanku, evidentiranju in sprejetju odhodkov. 
For expenditure, we examine payment transactions when expenditure has been incurred, recorded and accepted.
Ta preučitev zajema vse kategorije plačil (vključno z nakupom sredstev) razen predujmov ob njihovem nastanku. 
This examination covers all categories of payments (including those made for the purchase of assets) other than advances at the point they are made.
Sodišče je pri pripravi tega poročila in mnenja upoštevalo revizijsko delo v zvezi z zaključnim računom Skupnega podjetja, ki ga je opravil neodvisni zunanji revizor, kot je določeno v členu 208(4) finančne uredbe EU.18 18 19 Uredba (EU, Euratom) št. 
22. In preparing this report and opinions, we considered the audit work of the independent external auditor performed on the Joint Undertaking’s accounts as stipulated in Article 208(4) of the EU Financial Regulation9.
966/2012 Evropskega parlamenta in Sveta (UL L 298, 26.10.2012, str. 
Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council (OJ L 298, 26.10.2012, p.