natgillin/translations-raw huggingface dataset:
In accordance with Articles 310 to 325 of the TFEU and the Joint UndertakingŐs 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. 
Vastavalt Euroopa Liidu toimimise lepingu artiklitele 310Đ325 ja hisettevtte finantsmrusele vastutab juhtkond rahvusvaheliselt tunnustatud avaliku sektori raamatupidamisstandardite kohase raamatupidamise aastaaruande koostamise ja esitamise ning raamatupidamise aastaaruande aluseks olevate tehingute seaduslikkuse ja korrektsuse eest.
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. 
Juhtkonna kohustused hlmavad finantsaruannete koostamiseks ja esitamiseks vajalike sisekontrollimehhanismide kavandamist, rakendamist ja kigushoidmist nii, et neis ei esineks pettusest vi vigadest tingitud olulist vrkajastamist.
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. 
Juhtkond vastutab ka selle eest, et finantsaruannetes kajastatud tegevus, finantstehingud ja teave oleks koosklas vastavate igusaktidega. hisettevtte juhtkonnal on lplik vastutus raamatupidamise aastaaruande aluseks olevate tehingute seaduslikkuse ja korrektsuse eest.
Those charged with governance are responsible for overseeing the entityŐs financial reporting process. 
Isikud, kelle lesandeks on majandusksuse valitsemine, vastutavad majandusksuse finantsaruandluse le jrelevalve tegemise eest.
(6) Further information about the BBI Joint Undertaking and its activities are available on its website: https://www.bbi-europe.eu (7) 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. 
(6) Tiendav teave BPT hisettevtte ja selle tegevuse kohta on kttesaadav selle veebisaidil https://www.bbi-europe.eu. (7) Finantsaruanded sisaldavad bilanssi, tulemiaruannet, rahavoogude aruannet, netovara muutuste aruannet, thtsamate arvestusphimtete kokkuvtet ja muud selgitavat teavet.
(8) The reports on the implementation of the budget comprise the reports which aggregate all budgetary operations and the explanatory notes. 
(8) Eelarve titmise aruanded sisaldavad kiki eelarvetoiminguid koondavaid aruandeid ja selgitavaid lisasid.
EN 12.12.2017 Official Journal of the European Union C 426/11 AuditorŐs responsibilities for the audit of the accounts and underlying transactions 17. 
ET 12.12.2017 Euroopa Liidu Teataja C 426/11 Audiitori kohustused raamatupidamise aastaaruande ja selle aluseks olevate tehingute auditeerimisel 17.
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 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. 
Kontrollikoja eesmrk on saada piisav kindlus selle kohta, et hisettevtte raamatupidamise aastaaruanne ei sisalda olulisi vrkajastamisi ning selle aluseks olevad tehingud on seaduslikud ja korrektsed, ning esitada oma auditi phjal Euroopa Parlamendile ja nukogule vi muudele asjaomastele eelarve titmisele heakskiidu andmise eest vastutavatele institutsioonidele kinnitav avaldus, mis kinnitab raamatupidamise aastaaruande usaldusvrsust ning selle aluseks olevate tehingute seaduslikkust ja korrektsust.
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. 
Piisav kindlus on vga suurt tenosust thistav kindlus, kuid see ei taga, et oluline vrkajastamine vi nuete mittejrgimine auditi kigus alati avastatakse.
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. 
Need vivad tuleneda pettusest vi veast ja neid peetakse oluliseks siis, kui vib phjendatult eeldada, et need vivad ksikult vi koos mjutada majandusotsuseid, mida kasutajad raamatupidamise aastaaruande alusel teevad.
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. 
Auditi kigus viiakse lbi protseduure auditi tendusmaterjali kogumiseks aruandes esitatud summade ja andmete ning aruande aluseks olevate tehingute seaduslikkuse ja korrektsuse kohta.
The procedures selected depend on the auditorŐs 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. 
Audiitor valib protseduurid, tuginedes oma hinnangule, sh hinnates aruandes pettusest vi vigadest phjustatud olulise vrkajastamise ja selle aluseks olevate tehingute Euroopa Liidu igusraamistiku olulise nuetele mittevastavuse riski.
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. 
Asjakohaste auditiprotseduuride kavandamiseks (kuid mitte arvamuse esitamiseks sisekontrollimehhanismide tulemuslikkuse kohta) vtab audiitor riskihinnangu tegemisel arvesse aruande koostamiseks ja iglaseks esitamiseks ning selle alustehingute seaduslikkuse ja korrektsuse tagamiseks rakendatud sisekontrollimehhanisme.
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. 
Auditi kigus hinnatakse ka kasutatud arvestusphimtete asjakohasust ja juhtkonna koostatud arvestushinnangute phjendatust, samuti aruande ldist esituslaadi.
For revenue, we verify the subsidy received from the Commission and assess the Joint UndertakingŐs procedures for collecting fees and other income. 
Tulude puhul kontrollib kontrollikoda komisjonilt saadud toetust ning hindab hisettevtte tasude ja muude tulude kogumise korda.
This examination covers all categories of payments (including those made for the purchase of assets) other than advances at the point they are made. 
Kiki makseliike (sealhulgas vara soetamiseks tehtud makseid), vlja arvatud ettemaksed, auditeeritakse nende tegemise seisuga.
Advance payments are examined when the recipient of funds provides justification for their proper use and the Joint Undertaking accepts the justification by clearing the advance payment, whether in the same year or later. 
Ettemakseid auditeeritakse siis, kui vahendite saaja on nende korrakohast kasutamist tendanud ning hisettevte on need kas samal aastal vi hiljem tasaarvestuse tegemisega heaks kiitnud.
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). 
Kesoleva aruande ja arvamuste koostamisel vttis kontrollikoda arvesse sltumatu vlisaudiitori audititd, mis hlmas hisettevtte raamatupidamise aastaaruande kontrollimist vastavalt ELi finantsmruse artikli 208 likes 4 (9) stestatud nuetele.
The comments which follow do not call our opinions into question. 
Jrgnevad kommentaarid ei sea kontrollikoja arvamusi kahtluse alla.
BUDGETARY AND FINANCIAL MANAGEMENT Implementation of the 2016 budget 23. 
EELARVE HALDAMINE JA FINANTSJUHTIMINE 2016. aasta eelarve titmine 23.
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. 
Koos varasemate aastate kasutamata maksete assigneeringutega (1,2 miljonit eurot) sisaldas ăHorisont 2020Ň programmi elluviimiseks ette nhtud lplik 2016. aasta eelarve 194,3 miljoni euro vrtuses kulukohustuste assigneeringuid ja 67,2 miljoni euro vrtuses maksete assigneeringuid.
The utilisation rates for commitment and payment appropriations were 97,1 % and 95,8 %, respectively. 
Kulukohustuste ja maksete assigneeringute kasutusmrad olid vastavalt 97,1 % ja 95,8 %.
The payment appropriations were mainly used for the pre-financing of grant agreements resulting from the 2014 and 2015 calls for proposals. 
Maksete assigneeringuid kasutati philiselt 2014. aasta ja 2015. aasta projektikonkursside tulemusel slmitud toetuslepingute eelrahastamiseks.
Multiannual budget implementation under Horizon 2020 24. 
Mitmeaastane eelarve titmine ăHorisont 2020Ň raames 24.
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. 
BPT hisettevttele ăHorisont 2020Ň raames eraldatud 975 miljonist eurost oli hisettevte 2016. aasta lpuks esimeste projektide elluviimiseks kulukohustustega sidunud 414,3 miljonit eurot (42,5 %) ja maksetega 79,5 miljonit eurot (8 % eraldatud vahenditest).
(9) Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council (OJ L 298, 26.10.2012, p. 1). 
(9) Euroopa Parlamendi ja nukogu mrus (EL, Euratom) nr 966/2012 (ELT L 298, 26.10.2012, lk 1).
EN C 426/12 Official Journal of the European Union 12.12.2017 25. 
ET C 426/12 Euroopa Liidu Teataja 12.12.2017 25. hisettevtte tegevus-ja halduskulude katmiseks ette nhtud muude liikmete 975 miljoni euro suurusest osalusest oli 2016. aasta lpuks tegevuskulude katteks laekunud mitterahalist toetust summas 15,4 miljonit eurot, ning hisettevtte juhatus oli heaks kiitnud muude liikmete tehtud rahalise toetuse summas 3 miljonit eurot halduskulude katteks.
The low level of in-kind contributions reflects the fact that most BBI projects were only in their preliminary stages in 2016. 26. 
Mitterahalise toetuse madal tase tuleneb asjaolust, et enamik BPT hisettevtte projektidest oli 2016. aastal alles oma algusfaasis.
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. 
26. hisettevtte tiendavate kulude katmiseks ette nhtud muude liikmete 1,755 miljardi euro suurusest osalusest oli 2016. aasta lpuks deklareeritud ja kinnitatud 294,8 miljonit eurot (10).
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. 
Sellest tulenevalt oli 2016. aasta lpus muude liikmete osaluse kogusumma 313,2 miljonit eurot ning ELi sularahamaksete summa 65 miljonit eurot.
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. 
Oluline erinevus ELi ja muude liikmete osaluse vahel tuleneb asjaolust, et muud liikmed olid juba olulise osa oma mitterahalistest osamaksetest tiendavatele tegevustele mranud.
INTERNAL CONTROLS Internal control framework 28. 
SISEKONTROLLIMEHHANISMID Sisekontrolliraamistik 28.
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. 
2016. aastal oli enamik BPT hisettevtte tehtud maksetest ăHorisont 2020Ň projektide ettemaksed, mis makstakse vlja prast esimeste toetuslepingute allkirjastamist.
Ex post audits of project cost claims by independent external auditors are to be launched in 2017. 
Sltumatud vlisaudiitorid kivitavad projektikulude vljamaksetaotluste jrelauditid 2017. aastal.
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. 
IV auditikoda, mida juhib kontrollikoja liige Baudilio TOM MUGURUZA, vttis kesoleva aruande vastu 19. septembri 2017. aasta koosolekul Luxembourgis.
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. 
Kontrollikoja nimel president Klaus-Heiner LEHNE (10) 2016. aastal deklareeriti ka veel hinnanguliselt 523,8 miljonit eurot, kuid seda ei kinnitatud.
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. 
12.12.2017 Euroopa Liidu Teataja C 426/13 ET Kontrollikoja kommentaar Huvide konflikt 2015. aasta juulis esitas komisjon hisettevtetele suunised, milles ksitletakse huvide konflikte, sh htne huvide konflikti puudumise deklaratsioon, mis tuleb lisada hisettevtte menetlustesse.
Year 2015 Status of corrective action (Completed/Ongoing/Outstanding/N/A) Completed 
Aasta 2015 LISA Eelmiste aastate kommentaaride phjal vetud meetmed Parandusmeetmete vtmise seis (lpetatud / pooleli / alustamata / ei kohaldata) Lpetatud
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 
Aruanne biotoorainel phinevate tstusharude hisettevtte eelarveaasta 2017 raamatupidamise aastaaruande kohta Koos hisettevtte vastusega 12, rue Alcide De Gasperi - L - 1615 Luxembourg T (+352) 4398 Đ 1 E eca-info@eca.europa.eu eca.europa.eu
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 
SISUKORD Punkt Sissejuhatus 1Đ10 BPT hisettevtte asutamine 1Đ2 Juhtimine 3Đ5 Eesmrgid 6 Ressursid 7Đ9 Komisjoni hindamine 10 Arvamused 11Đ23 Arvamus raamatupidamise aastaaruande usaldusvrsuse kohta 12 Arvamus raamatupidamise aastaaruande aluseks olevate tulude seaduslikkuse ja korrektsuse kohta 13 Arvamus raamatupidamise aastaaruande aluseks olevate maksete seaduslikkuse ja korrektsuse kohta 14 Juhtkonna ja organisatsiooni jrelevalve eest vastutavate isikute kohustused 15Đ17 Audiitori kohustused raamatupidamise aastaaruande ja selle aluseks olevate tehingute auditeerimisel 18Đ23 Eelarve haldamine ja finantsjuhtimine 24Đ30 2017. aasta eelarve titmine 24 Mitmeaastane eelarve titmine programmi ăHorisont 2020Ň raames 25Đ30 Sisekontrollimehhanismid 31Đ35 Sisekontrolliraamistik 31Đ34 2016. aasta projektikonkurss 35 Muud teemad 36 Tstusharu esindavate liikmete osaluse vimendamine 36 Teave komisjoni hindamise kohta 37Đ38 hisettevtte vastus 2 CH4101359ET04-18PP-CH114-18APCFIN-RAS-2017_BBI-TR.docx 2.10.2018
1 INTRODUCTION Establishment of the BBI Joint Undertaking 1. 
1 SISSEJUHATUS BPT hisettevtte asutamine 1.
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. 
Brsselis asuv biotoorainel phinevate tstusharude hisettevte (edaspidi ăhisettevteŇ vi ăBPT hisettevteŇ) asutati mais 20141 kmneaastaseks perioodiks ning see alustas iseseisvalt td 26. oktoobril 2015.
The BBI Joint Undertaking is a public-private partnership in the bio-based industries sector. The founding members are the European Union (EU), represented by the Commission, and industrial partners represented by the Bio-based Industries Consortium (BIC). 
BPT hisettevte on biotoorainel phinevate tstusharude valdkonna avaliku ja erasektori partnerlus. hisettevtte asutajaliikmed on Euroopa Liit, mida esindab komisjon, ning tstusharu esindavad partnerid, keda esindab biotoorainel phinevate tstusharude konsortsium BTK.
The governance structure of the BBI Joint Undertaking includes the Governing Board, the Executive Director, the Scientific Committee and the States Representatives Group. 
BPT hisettevtte juhtimisstruktuur hlmab juhatust, tegevdirektorit, teaduskomiteed ja riikide esindajate rhma.
The Governing Board is composed of five representatives of the Commission, on behalf of the Union; and five representatives of members other than the Union, at least one of which should be a Small and Medium Enterprise (SME) representative. 
Juhatusse kuulub liidu lesandel viis komisjoni esindajat ning viis muude liikmete esindajat, kellest vhemalt ks peaks olema vikese vi keskmise suurusega ettevtjate (VKEd) esindaja.
The Scientific Committee and the States Representatives Group are advisory bodies. 
Teaduskomitee ja riikide esindajate rhm on nuandvad organid.
The Scientific Committee provides advice on the scientific priorities to be addressed in the Joint Undertaking’s annual work plans. 
Teaduskomitee annab nu hisettevtte aasta tkavades ksitletavate teaduslike prioriteetide teemal.
The States Representatives Group provides opinions on strategy and achievement of targets. Council Regulation (EU) No 560/2014 of 6 May 2014 establishing the Bio-based Industries Joint Undertaking (OJ L 169, 7.6.2014, p. 130). 
Riikide esindajate rhm esitab arvamusi strateegia ja eesmrkide titmise kohta. Eesmrgid 6.
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The maximum EU contribution to the activities of the BBI Joint Undertaking is 975 million euro, to be funded from Horizon 20202. The industry members of the Joint Undertaking are expected to contribute resources of at least 2 730 million euro over the life span of the Joint Undertaking3. 
BPT hisettevtte tegevusele antav maksimaalne ELi toetus on 975 miljonit eurot ja see eraldatakse programmi ăHorisont 2020Ň kaudu2. hisettevtte tstusharu esindavad liikmed peavad osalema rahastamises vhemalt 2,73 miljardi euro ulatuses hisettevtte kogu tegutsemisaja vltel3.
The administrative costs of the BBI Joint Undertaking are limited to 58,5 million euro, to be covered through financial contributions divided equally on an annual basis between the EU and the industry members5. 
BPT hisettevtte halduskulud ei tohi letada 58,5 miljonit eurot ning need tuleb katta rahalise osalusega, mis jagatakse igal aastal vrdselt liidu ning muude liikmete vahel5.
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In 2017, the final budget for the BBI Joint Undertaking was 91,6 million euro (2016: 66 million euro). 
BPT hisettevtte 2017. aasta lplik eelarve oli 91,6 miljonit eurot (2016. aastal 66 miljonit eurot).
At 31 December 2017, the Joint Undertaking employed 20 staff (2016: 20)6. 
31. detsembri 2017. aasta seisuga oli hisettevttel 20 ttajat (2016. aastal 20)6.
The Commission’s evaluation 10. 
Komisjoni hindamine 10.
The Commission completed the interim evaluation of the Joint Undertaking’s activities in June 2017, which was followed by an action plan prepared by the Joint Undertaking to address the recommendations raised in the evaluation. 
Komisjon viis juunis 2017 lpule hisettevtte tegevuse vahehindamise, mille jrel hisettevte koostas tegevuskava hindamises esitatud soovituste titmiseks.
On this occasion, we include a section related to the Joint Undertaking’s Action Plan in response to the interim evaluation, which is intended only for information purposes and does not form part of our audit opinion or observations. 
Selles tulenevalt sisaldab kesolev aruanne hisettevtte poolt vahehindamise phjal koostatud tegevuskava ksitlevat osa, mis on meldud ksnes teavitamiseks ega moodusta osa kontrollikoja auditiarvamusest ega thelepanekutest.
OPINIONS 11. 
ARVAMUSED 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). 
Kontrollikoda auditeeris: a) hisettevtte raamatupidamise aastaaruannet, mis koosneb finantsaruannetest7 ja eelarve titmise aruannetest8 31. detsembril 2017. aastal lppenud eelarveaasta kohta, b) raamatupidamise aastaaruande aluseks olevate tehingute seaduslikkust ja korrektsust vastavalt Euroopa Liidu toimimise lepingu artiklis 287 stestatud nuetele.
Opinion on the reliability of the accounts 12. 
Arvamus raamatupidamise aastaaruande usaldusvrsuse kohta 12.
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. 
Kontrollikoja hinnangul annab hisettevtte raamatupidamise aastaaruanne 31. detsembril 2017 lppenud eelarveaasta kohta kikides olulistes aspektides iglase pildi hisettevtte finantsolukorrast 31. detsembri 2017. aasta seisuga, finantstulemustest, rahavoogudest ja netovara muutustest lppenud aastal vastavalt selle finantsmrusele ja komisjoni peaarvepidaja poolt vastu Tiendav teave BPT hisettevtte ja selle tegevuse kohta on kttesaadav selle veebisaidil https://www.bbi-europe.eu.
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. 
Finantsaruanded sisaldavad bilanssi, tulemiaruannet, rahavoogude aruannet, netovara muutuste aruannet, thtsamate arvestusphimtete kokkuvtet ja muud selgitavat teavet.
The reports on the implementation of the budget comprise the reports which aggregate all budgetary operations and the explanatory notes. 
Eelarve titmise aruanded sisaldavad kiki eelarvetoiminguid koondavaid aruandeid ja selgitavaid lisasid.
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