natgillin/translations-raw huggingface dataset:
FINANCIAL MANAGEMENT . . . . . . . . .. ... .. .. .. .. . . . . . . . . . .. ... .. .. .. .. . . . . . . . . . .. ... .. .. .. .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
FINANCIAL MANAGEMENT . . . . . . . . .. ... .. .. .. .. . . . . . . . . . .. ... .. .. .. .. . . . . . . . . . .. ... .. .. .. .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2010/C 342/01) TABLE OF CONTENTS 1-5 2 6-15 2 16-19 3 20-25 3 . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . 
(2010/C 342/01) TABLE OF CONTENTS 1-5 2 6-15 2 16-19 3 20-25 3 . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . .
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6 Paragraph Page 
6 Paragraph Page
EN C 342/2 Official Journal of the European Union 16.12.2010 7. 
EN C 342/2 Official Journal of the European Union 16.12.2010 7.
This Statement of Assurance is addressed to the European Parliament and the Council in accordance with Article 185(2) of Council Regulation (EC, Euratom) No 1605/2002 (5). 
This Statement of Assurance is addressed to the European Parliament and the Council in accordance with Article 185(2) of Council Regulation (EC, Euratom) No 1605/2002 (5).
The Director’s responsibility 8. 
The Director’s responsibility 8.
Asauthorisingofficer,theDirectorimplementsthe revenue and expenditure of the budget in accordance with the financial rules of the Joint Undertaking (6) under his own responsibility and within the limits of the authorised appro­ priations (7). 
Asauthorisingofficer,theDirectorimplementsthe revenue and expenditure of the budget in accordance with the financial rules of the Joint Undertaking (6) under his own responsibility and within the limits of the authorised appro­ priations (7).
The Director is responsible for putting in place (8) the organisational structure and the internal management and control systems and procedures relevant for drawing up final accounts(9) that are free from material misstatement, whether due to fraud or error, and for ensuring that the transactions underlying those accounts are legal and regular. 
The Director is responsible for putting in place (8) the organisational structure and the internal management and control systems and procedures relevant for drawing up final accounts(9) that are free from material misstatement, whether due to fraud or error, and for ensuring that the transactions underlying those accounts are legal and regular.
The Court’s responsibility 9. 
The Court’s responsibility 9.
TheCourt’sresponsibilityistoprovide,onthebasisof its audit, a statement of assurance as to the reliability of the annual accounts of the Joint Undertaking and the legality and regularity of the transactions underlying them. 
TheCourt’sresponsibilityistoprovide,onthebasisof its audit, a statement of assurance as to the reliability of the annual accounts of the Joint Undertaking and the legality and regularity of the transactions underlying them.
TheCourt’sauditinvolvesperformingproceduresto obtain audit evidence about the amounts and disclosures in the accounts and about the legality and the regularity of the transactions underlying them. 
TheCourt’sauditinvolvesperformingproceduresto obtain audit evidence about the amounts and disclosures in the accounts and about the legality and the regularity of the transactions underlying them.
The procedures selected depend on its audit judgement, including the assessment of the risks of material misstatement of the accounts or of illegal or irregular transactions, whether due to fraud or error. 
The procedures selected depend on its audit judgement, including the assessment of the risks of material misstatement of the accounts or of illegal or irregular transactions, whether due to fraud or error.
TheCourtconsidersthattheauditevidenceobtained is sufficient and appropriate to provide a basis for the opinions set out below. 
TheCourtconsidersthattheauditevidenceobtained is sufficient and appropriate to provide a basis for the opinions set out below.
TheArtemisJointUndertaking,locatedinBrussels,wasset up in December 2007 (1) for a period of 10 years. 
TheArtemisJointUndertaking,locatedinBrussels,wasset up in December 2007 (1) for a period of 10 years.
ThefoundingmembersoftheArtemisJointUndertaking are the European Union represented by the Commission, Belgium, Denmark, Germany, Estonia, Ireland, Greece, Spain, France, Italy, Hungary, the Netherlands, Austria, Portugal, Romania, Slovenia, Finland, Sweden, the United Kingdom and ArtemisIA, an association representing companies and other research organisations active in the field of Embedded Computing Systems in Europe. 
ThefoundingmembersoftheArtemisJointUndertaking are the European Union represented by the Commission, Belgium, Denmark, Germany, Estonia, Ireland, Greece, Spain, France, Italy, Hungary, the Netherlands, Austria, Portugal, Romania, Slovenia, Finland, Sweden, the United Kingdom and ArtemisIA, an association representing companies and other research organisations active in the field of Embedded Computing Systems in Europe.
At the end of 2009, Cyprus, the Czech Republic, Latvia and Norway were also members of the Joint Undertaking. 
At the end of 2009, Cyprus, the Czech Republic, Latvia and Norway were also members of the Joint Undertaking.
The main objective of the Joint Undertaking is to define and implement a ‘Research Agenda’ for the development of key technologies for Embedded Computing Systems across different application areas in order to strengthen European competi­ tiveness and sustainability, and allow the emergence of new markets and societal applications (see Table). 
The main objective of the Joint Undertaking is to define and implement a ‘Research Agenda’ for the development of key technologies for Embedded Computing Systems across different application areas in order to strengthen European competi­ tiveness and sustainability, and allow the emergence of new markets and societal applications (see Table).
ThemaximumEUcontributiontotheArtemisJoint Undertaking to cover running costs and research activities is 420 million euro to be paid from the budget of the Seventh Research Framework Programme. 
ThemaximumEUcontributiontotheArtemisJoint Undertaking to cover running costs and research activities is 420 million euro to be paid from the budget of the Seventh Research Framework Programme.
The ArtemisIA association is to make a maximum contribution of 30 million euro to the running costs. 
The ArtemisIA association is to make a maximum contribution of 30 million euro to the running costs.
Artemis Member States are to make in-kind contributions to the running costs (by facilitating the implemen­ tation of projects), and to provide financial contributions of at least 1,8 times the EU contribution. 
Artemis Member States are to make in-kind contributions to the running costs (by facilitating the implemen­ tation of projects), and to provide financial contributions of at least 1,8 times the EU contribution.
In-kind contributions are also to be provided by research organisations participating in projects. 
In-kind contributions are also to be provided by research organisations participating in projects.
TheJointUndertakingstartedtoworkautonomouslyon 26 October 2009. 
TheJointUndertakingstartedtoworkautonomouslyon 26 October 2009.
STATEMENT OF ASSURANCE 6. 
STATEMENT OF ASSURANCE 6.
Pursuant to the provisions of Article 287(1) of the Treaty on the Functioning of the European Union, the Court has audited the annual accounts (2) of the Artemis Joint Undertaking, which comprise the ‘financial statements’(3) and the ‘report on implementation of the budget’ (4) for the financial year ended 31 December 2009 and the legality and regularity of the transactions underlying those accounts. 
Pursuant to the provisions of Article 287(1) of the Treaty on the Functioning of the European Union, the Court has audited the annual accounts (2) of the Artemis Joint Undertaking, which comprise the ‘financial statements’(3) and the ‘report on implementation of the budget’ (4) for the financial year ended 31 December 2009 and the legality and regularity of the transactions underlying those accounts.
(1) Council Regulation (EC) No 74/2008 of 20 December 2007 on the establishment of the Artemis Joint Undertaking to implement a Joint Technology Initiative on Embedded Computing Systems (OJ L 30, 4.2.2008, p. 
(1) Council Regulation (EC) No 74/2008 of 20 December 2007 on the establishment of the Artemis Joint Undertaking to implement a Joint Technology Initiative on Embedded Computing Systems (OJ L 30, 4.2.2008, p.
(2) These accounts are accompanied by a report on the budgetary and financial management during the year which gives, inter alia, an account of the rate of implementation of the appropriations with summary information on the transfers of appropriations among the various budget items. 
(2) These accounts are accompanied by a report on the budgetary and financial management during the year which gives, inter alia, an account of the rate of implementation of the appropriations with summary information on the transfers of appropriations among the various budget items.
(3) The financial statements include the balance sheet and the economic outturn account, the cash-flow statement and the annex to the financial statements which includes the description of the significant accounting policies and other explanatory information. 
(3) The financial statements include the balance sheet and the economic outturn account, the cash-flow statement and the annex to the financial statements which includes the description of the significant accounting policies and other explanatory information.
(4) The budget implementation report comprises the budget outturn account and its annex. 
(4) The budget implementation report comprises the budget outturn account and its annex.
(5) OJ L 248, 16.9.2002, p. 
(5) OJ L 248, 16.9.2002, p.
(6) Financial Rules of the Artemis Joint Undertaking adopted by Decision of its Governing Board on 18 December 2008. 
(6) Financial Rules of the Artemis Joint Undertaking adopted by Decision of its Governing Board on 18 December 2008.
(9) The rules concerning the presentation of the accounts and accounting by EU bodies are laid down in Chapter 1 of Title VII of Regulation (EC, Euratom) No 2343/2002 as last amended by Regulation (EC, Euratom) No 652/2008 of 9 July 2008 (OJ L 181, 10.7.2008, p. 
(9) The rules concerning the presentation of the accounts and accounting by EU bodies are laid down in Chapter 1 of Title VII of Regulation (EC, Euratom) No 2343/2002 as last amended by Regulation (EC, Euratom) No 652/2008 of 9 July 2008 (OJ L 181, 10.7.2008, p.
23) and are incorporated in the Financial Rules of the Artemis Joint Undertaking. 
23) and are incorporated in the Financial Rules of the Artemis Joint Undertaking.
EN 16.12.2010 OfficialJournaloftheEuropeanUnion C342/3 Opinion on the reliability of the accounts 13. 
EN 16.12.2010 OfficialJournaloftheEuropeanUnion C342/3 Opinion on the reliability of the accounts 13.
In the Court’s opinion, the Annual Accounts of the Artemis Joint Undertaking present fairly, in all material respects, its financial position as of 31 December 2009 and the results of its operations and its cash flows for the year then ended, in accordance with the provisions of its Financial Rules. 
In the Court’s opinion, the Annual Accounts of the Artemis Joint Undertaking present fairly, in all material respects, its financial position as of 31 December 2009 and the results of its operations and its cash flows for the year then ended, in accordance with the provisions of its Financial Rules.
Opinion on the legality and the regularity of the trans­ actions underlying the accounts 14. 
Opinion on the legality and the regularity of the trans­ actions underlying the accounts 14.
In the Court’s opinion, the transactions underlying the annual accounts of the Artemis Joint Undertaking for the financial year ended 31 December 2009 are, in all material respects, legal and regular. 
In the Court’s opinion, the transactions underlying the annual accounts of the Artemis Joint Undertaking for the financial year ended 31 December 2009 are, in all material respects, legal and regular.
COMMENTS ON BUDGETARY AND FINANCIAL MANAGEMENT Implementation of the budget 16. 
COMMENTS ON BUDGETARY AND FINANCIAL MANAGEMENT Implementation of the budget 16.
Thefinalbudgetincludedcommitmentappropriationsof 46 million euro and payment appropriations of 8 million euro. 
Thefinalbudgetincludedcommitmentappropriationsof 46 million euro and payment appropriations of 8 million euro.
The utilisation rates for commitment and payment appro­ priations were 81 % and 20 % respectively. 
The utilisation rates for commitment and payment appro­ priations were 81 % and 20 % respectively.
The relatively low utilisation rate for payment appropriations reflects the start-up phase of the Artemis research programme. 
The relatively low utilisation rate for payment appropriations reflects the start-up phase of the Artemis research programme.
Presentation of the accounts: members’ contributions 17. 
Presentation of the accounts: members’ contributions 17.
TheCourtnotesthattheactivitiesoftheEUJointUnder­ takings are funded by contributions from their members, and that the Joint Undertakings have no capital as such. 
TheCourtnotesthattheactivitiesoftheEUJointUnder­ takings are funded by contributions from their members, and that the Joint Undertakings have no capital as such.
The Court recommended that this specific feature of the Joint Undertakings is clearly disclosed in the accounts. 
The Court recommended that this specific feature of the Joint Undertakings is clearly disclosed in the accounts.
The Court therefore welcomes the fact that, in accordance with EU Accounting Rule 1 (Group Accounting), the contributions from members are presented under Net Assets in the Balance Sheets of the Joint Undertakings, and that further information on the nature of the contributions is provided in the Notes to the Accounts. 
The Court therefore welcomes the fact that, in accordance with EU Accounting Rule 1 (Group Accounting), the contributions from members are presented under Net Assets in the Balance Sheets of the Joint Undertakings, and that further information on the nature of the contributions is provided in the Notes to the Accounts.
The Court considers that the presentation of members’ contributions in the Accounts of the Joint Undertakings should be harmonised as far as possible and notes the intention of the Commission to issue detailed guidance in this respect to the Joint Undertakings. 
The Court considers that the presentation of members’ contributions in the Accounts of the Joint Undertakings should be harmonised as far as possible and notes the intention of the Commission to issue detailed guidance in this respect to the Joint Undertakings.
OTHER MATTERS Internal control systems 20. 
OTHER MATTERS Internal control systems 20.
The Joint Undertaking is in a start-up phase and has not completely implemented its internal controls and financial information system during 2009. 
The Joint Undertaking is in a start-up phase and has not completely implemented its internal controls and financial information system during 2009.
At the end of the year, the underlying business processes had not yet been formalised and had not been validated by the Accounting Officer as required by the Financial Rules of the Joint Undertaking. 
At the end of the year, the underlying business processes had not yet been formalised and had not been validated by the Accounting Officer as required by the Financial Rules of the Joint Undertaking.
In particular, further work is needed in the documen­ tation of IT processes and activities, and the mapping of IT risks. 
In particular, further work is needed in the documen­ tation of IT processes and activities, and the mapping of IT risks.
The Joint Undertaking had also not developed a Business Continuity Plan nor a data protection policy in 2009. 
The Joint Undertaking had also not developed a Business Continuity Plan nor a data protection policy in 2009.
Lack of host State agreement 22. 
Lack of host State agreement 22.
Article17ofRegulation(EC)No74/2008settingupthe Artemis Joint Undertaking states that a host agreement should be concluded between the Artemis Joint Undertaking and Belgium concerning office accommodation, privileges and immunities and other support to be provided by Belgium to the Artemis Joint Undertaking. 
Article17ofRegulation(EC)No74/2008settingupthe Artemis Joint Undertaking states that a host agreement should be concluded between the Artemis Joint Undertaking and Belgium concerning office accommodation, privileges and immunities and other support to be provided by Belgium to the Artemis Joint Undertaking.
However, by 2009 year end no such agreement had been concluded. 
However, by 2009 year end no such agreement had been concluded.
Internal Audit Function and Commission Internal Audit Service 23. 
Internal Audit Function and Commission Internal Audit Service 23.
Article 73 of the Financial Rules of the Joint Undertaking stipulates that the Joint Undertaking should have an internal auditing function which must comply with relevant inter­ national standards. 
Article 73 of the Financial Rules of the Joint Undertaking stipulates that the Joint Undertaking should have an internal auditing function which must comply with relevant inter­ national standards.
However, at the end of 2009, this important element of the internal control system had not been set up. 
However, at the end of 2009, this important element of the internal control system had not been set up.
In line with the views expressed in its Opinions No 4/2008 on the Financial Regulation of the Fusion for Energy Joint Undertaking and No 2/2010 on the Financial Regulation of SESAR Joint Undertaking, the Court considers that the current provision in the Statutes of the Joint Under­ taking on the role of the Commission’s internal auditor should be clarified. 
In line with the views expressed in its Opinions No 4/2008 on the Financial Regulation of the Fusion for Energy Joint Undertaking and No 2/2010 on the Financial Regulation of SESAR Joint Undertaking, the Court considers that the current provision in the Statutes of the Joint Under­ taking on the role of the Commission’s internal auditor should be clarified.
Article 10 of the Statutes of the Artemis Joint Under­ taking states that the functions of the Commission’s internal auditor are to be carried out under the responsibility of the Governing Board of the Joint Undertaking. 
Article 10 of the Statutes of the Artemis Joint Under­ taking states that the functions of the Commission’s internal auditor are to be carried out under the responsibility of the Governing Board of the Joint Undertaking.
Such an arrangement is appropriate for the internal auditing function within the Joint Undertaking but not for the Commission’s internal auditor, whose responsibilities relate to the general EU budget as a whole. 
Such an arrangement is appropriate for the internal auditing function within the Joint Undertaking but not for the Commission’s internal auditor, whose responsibilities relate to the general EU budget as a whole.
This report was adopted by Chamber II, headed by Mr Morten LEVYSOHN, Member of the Court of Auditors, in Luxembourg at its meeting of 20 October 2010. 
This report was adopted by Chamber II, headed by Mr Morten LEVYSOHN, Member of the Court of Auditors, in Luxembourg at its meeting of 20 October 2010.
For the Court of Auditors Vítor Manuel da SILVA CALDEIRA President 
For the Court of Auditors Vítor Manuel da SILVA CALDEIRA President
EN C 342/4 Official Journal of the European Union 16.12.2010 Areas of Union competence deriving from the Treaty Resources made available to the Joint Undertaking in 2009 Treaty on the Functioning of the European Union Objectives Tasks The Bodies of the Artemis Joint Undertaking shall be: — the Governing Board, — the Executive Director, — the Public Authorities Board, Budget — autonomy was granted by the Commission on 26 October 2009, Article 187 The Artemis Joint Under­ taking shall contribute to the implementation of the Seventh Framework Programme and the Theme ‘Information and communication tech­ nologies’ of the Specific Programme ‘Cooperation’. 
EN C 342/4 Official Journal of the European Union 16.12.2010 Areas of Union competence deriving from the Treaty Resources made available to the Joint Undertaking in 2009 Treaty on the Functioning of the European Union Objectives Tasks The Bodies of the Artemis Joint Undertaking shall be: — the Governing Board, — the Executive Director, — the Public Authorities Board, Budget — autonomy was granted by the Commission on 26 October 2009, Article 187 The Artemis Joint Under­ taking shall contribute to the implementation of the Seventh Framework Programme and the Theme ‘Information and communication tech­ nologies’ of the Specific Programme ‘Cooperation’.
It shall in particular: (a) to ensure the establishment and sustainable management of the JTI on Embedded Computing Systems; 7,97 million euro that represent 100% EU contribution. (ex Article 171 EC) — launch of the 2nd call for proposals, The Union may set up joint undertakings or any other structure necessary for the efficient execution of Union research, tech­ nological development and demonstration programmes. (b) to define and make any necessary adjustment to the Multiannual Strategic Plan including the Research Agenda as referred to in Article 19(1); Staff at 31 December 2009 — negotiation and start of R & D projects of the 2nd call, Competences of the Joint Undertaking as defined in Regulation (EC) No 74/2008 Governance Main achievements for (a) define and implement a ‘Research Agenda’ for the development of key technologies for Embedded Computing Systems across different appli­ cation areas in order to strengthen European competi­ tiveness and sustain­ ability, and allow the emergence of new markets and societal applications. 
It shall in particular: (a) to ensure the establishment and sustainable management of the JTI on Embedded Computing Systems; 7,97 million euro that represent 100% EU contribution. (ex Article 171 EC) — launch of the 2nd call for proposals, The Union may set up joint undertakings or any other structure necessary for the efficient execution of Union research, tech­ nological development and demonstration programmes. (b) to define and make any necessary adjustment to the Multiannual Strategic Plan including the Research Agenda as referred to in Article 19(1); Staff at 31 December 2009 — negotiation and start of R & D projects of the 2nd call, Competences of the Joint Undertaking as defined in Regulation (EC) No 74/2008 Governance Main achievements for (a) define and implement a ‘Research Agenda’ for the development of key technologies for Embedded Computing Systems across different appli­ cation areas in order to strengthen European competi­ tiveness and sustain­ ability, and allow the emergence of new markets and societal applications.
Activities for the implementation of the Research Agenda are hereinafter referred to as ‘R & D Activities’; The Governing Board shall have overall responsibility for the operations of the Artemis Joint Undertaking and shall oversee the implementation of its activities. 
Activities for the implementation of the Research Agenda are hereinafter referred to as ‘R & D Activities’; The Governing Board shall have overall responsibility for the operations of the Artemis Joint Undertaking and shall oversee the implementation of its activities.