natgillin/translations-raw huggingface dataset:
C 312/104 EN Official Journal of the European Union 19.12.2006 Operating revenue Revenue Operating expenditure Staff Administration Operating activities Other income (d) Other charges (e) COMMUNITY PLANT VARIETY OFFICE Table 3 Revenue and expenditure account for the financial year 2005 (1) Total (a) Total (b) Operating outturn (c = a Đ b) Economic result (f = c + d Đ e) Đ Đ (1 000 euro) 2005 7 885 7 885 4 226 1 485 3 972 9 683 1 798 367 0 1 431 (1) The figures for the financial year 2004 are not given since they are not comparable to those for the financial year 2005 due to a change in the accounting methods applied. 
C 312/104 FI Euroopan unionin virallinen lehti 19.12.2006 Toiminnan tuotot Varainhoitovuoden tulot Toiminnan kulut Henkilst Hallinto Toiminta Muut tuotot (d) Muut kulut (e) YHTEIS N KASVILAJIKEVIRASTO Taulukko 3 Tuloslaskelma varainhoitovuodelta 2005 (1) Yhteens (a) Yhteens (b) Toiminnan tulos (c = a Đ b) Taloudellinen tulos (f = c + d Đ e) Đ Đ (1 000 euroa) 2005 7 885 7 885 4 226 1 485 3 972 9 683 1 798 367 0 1 431 (1) Varainhoitovuoden 2004 tietoja ei esitet, sill ne eivt ole vertailukelpoisia varainhoitovuoden 2005 tietojen kanssa sovellettavien kirjanpitomenetelmien muuttumisen takia.
Table 4 Balance sheet at 31 December 2005 (1) Assets Fixed assets Short-term receivables Cash accounts Liabilities Total Total (1 000 euro) 2005 3 513 897 19 111 23 521 17 621 Đ 1 431 7 331 23 521 Results accumulated from previous financial years Economic result of the year Short-term debts (1) The figures for the financial year 2004 are not given since they are not comparable to those for 2005 due to a change in the accounting methods applied. 
Taulukko 4 Tase 31. joulukuuta 2005 (1) Vastaavaa Kyttomaisuus Lyhytaikaiset saamiset Rahat ja pankkisaamiset Vastattavaa Yhteens Yhteens (1 000 euroa) 2005 3 513 897 19 111 23 521 17 621 Đ 1 431 7 331 23 521 Edellisilt varainhoitovuosilta kumuloituneet tulokset Varainhoitovuoden tulos Lyhytaikaiset velat (1) Varainhoitovuoden 2004 tietoja ei esitet, sill ne eivt ole vertailukelpoisia varainhoitovuoden 2005 tietojen kanssa sovellettavien kirjanpitomenetelmien muuttumisen takia. Lhde: Virastolta saadut tiedot.
19.12.2006 EN Official Journal of the European Union C 312/105 THE OFFICEŐS REPLIES 7. 
19.12.2006 FI Euroopan unionin virallinen lehti C 312/105 VIRASTON VASTAUKSET 7.
Once again, the 2005 budget was drawn up in accordance with the principle of equilibrium between revenue and commitment appropriations. 
Vuoden 2005 talousarvio laadittiin tulojen ja sitoumusmrrahojen vlisen tasapainoperiaatteen mukaan.
The 2006 budget is in line with the principle of equilibrium between payment appropriations and revenue. 
Vuoden 2006 talousarvio noudattaa maksumrrahojen ja tulojen tasa-painoperiaatetta.
The implementation of the expenditure provided for depends in part on economic factors which are out of the OfficeŐs control. 
Ennakoitujen menojen toteutumiseen vaikuttavat osittain suhdannetekijt, joihin virasto ei voi vaikuttaa.
With that in mind, the OfficeŐs consistent policy has been to allow room for manoeuvre to prevent having to call on the budgetary authority too often. 
Tss tilanteessa viraston vakiintuneena toimintalinjana on ollut hyvksy liikkumatila, jotta vltyttisiin turhan usein budjettivallan kyttjlle tehtvilt kyselyilt.
The situation described by the Court is the result of accidental factors. 
Tilintarkastustuomioistuimen kuvaama tilanne johtuu satunnaisista tekijist.
The Office will take steps to ensure that in the future, the presentation of accounts is entirely in line with standards and implemented within the time limits laid down. 
Virasto ryhtyy toimenpiteisiin varmistaakseen jatkossa tilien esittmisen tyden yhdenmukaisuuden ja mrajassa toteutumisen.
The Office is currently acquiring automated tools for data alignment. 
Virasto on hankkimassa automatisoituja vlineit tietojen yhteensovittamista varten.
The general implementing provisions are currently under discussion by the Commission and the agencies for adoption in the near future. 
Henkilstn palvelukseenottoon sovellettavista yleisist snnksist kydn parhaillaan keskusteluja komission ja virastojen vlill lhiaikoina tapahtuvaa hyvksymist silmll piten.
As regards recruitment procedures, the Office will ensure that the application of the evaluation criteria used in vacancy notices is documented. 
Palvelukseenottomenettelyn osalta virasto huolehtii siit, ett typaikkailmoituksissa sovellettavat arviointiperusteet dokumentoidaan.
The Office will remind the evaluation committees of the need to comply fully with the specified criteria. 
Virasto muistuttaa arviointikomiteoita, ett on vlttmtnt noudattaa tarkoin ilmoitettuja kriteerej.
The CPVO has taken note of the comments made and will ensure that the regulations are complied with in full. 
Virasto ottaa tehdyt huomautukset huomioon ja huolehtii siit, ett annettuja mryksi noudatetaan tarkasti.
EUroPEAn CoUrT oF AUdITorS En ConSEQUEnCES For PUBLIC ACCoUnTABILITY And PUBLIC AUdIT In THE EU And THE roLE oF ECA In THE LIGHT oF THE CUrrEnT FInAnCIAL And EConoMIC CrISIS Position Paper 2011 
EUroPEAn CoUrT oF AUdITorS En ConSEQUEnCES For PUBLIC ACCoUnTABILITY And PUBLIC AUdIT In THE EU And THE roLE oF ECA In THE LIGHT oF THE CUrrEnT FInAnCIAL And EConoMIC CrISIS Position Paper 2011
3 InTrodUCTIon 1. 
3 InTrodUCTIon 1.
The global financial and economic crisis that started in 2007 has had major consequences for the European Union. 
The global financial and economic crisis that started in 2007 has had major consequences for the European Union.
In response to the crisis, the EU has taken measures to support the sustainability of the financial industry, to promote economic recovery and growth, to provide financial assistance to Member States and to strengthen fiscal and economy policy coordination by Member States. 
In response to the crisis, the EU has taken measures to support the sustainability of the financial industry, to promote economic recovery and growth, to provide financial assistance to Member States and to strengthen fiscal and economy policy coordination by Member States.
These measures have changed the conduct of economic and monetary policy, created new bodies and instruments, and established new policy structures and processes. 
These measures have changed the conduct of economic and monetary policy, created new bodies and instruments, and established new policy structures and processes.
They also have important implications for the use of public funds Đ taxes paid by the EU citizens Đ in the EU. 
They also have important implications for the use of public funds Đ taxes paid by the EU citizens Đ in the EU.
The changes in the economic policy set-up of the Union raise new challenges for accountability, transparency and public audit. 
The changes in the economic policy set-up of the Union raise new challenges for accountability, transparency and public audit.
The Court considers that these new measures should respect the principle that where public funds are at stake there should be adequate arrangements for transparency, public accountability, and public audit. 
The Court considers that these new measures should respect the principle that where public funds are at stake there should be adequate arrangements for transparency, public accountability, and public audit.
This paper examines the consequences for public audit of key elements of the EUŐs response to the crisis, including for the role of the European Court of Auditors (the Court). 
This paper examines the consequences for public audit of key elements of the EUŐs response to the crisis, including for the role of the European Court of Auditors (the Court).
4 THE PUBLIC AUdIT IMPLICATIonS oF THE EU rESPonSE To THE CrISIS Financial industry sustainability 3. 
4 THE PUBLIC AUdIT IMPLICATIonS oF THE EU rESPonSE To THE CrISIS Financial industry sustainability 3.
The EU has taken a number of measures to encourage a sustainable financial industry, including the establishment of the European System of Financial Supervision. 
The EU has taken a number of measures to encourage a sustainable financial industry, including the establishment of the European System of Financial Supervision.
As regards micro-prudential supervision, a major development is the establishment of three new supervisory agencies, the European Banking Authority (EBA), the European Insurance and occupational Pensions Authority (EIoPA) and the European Securities and Markets Authority (ESMA) Đ operational since 1 January 2011. 
As regards micro-prudential supervision, a major development is the establishment of three new supervisory agencies, the European Banking Authority (EBA), the European Insurance and occupational Pensions Authority (EIoPA) and the European Securities and Markets Authority (ESMA) Đ operational since 1 January 2011.
The Court carries out the financial audit of these authorities1. 
The Court carries out the financial audit of these authorities1.
In addition, the Court is planning a performance audit in this area. 
In addition, the Court is planning a performance audit in this area.
The problems of the financial industry also revealed weaknesses in private sector accounting and audit arrangements. 
The problems of the financial industry also revealed weaknesses in private sector accounting and audit arrangements.
In the area of international accounting standards, work is under way in order to achieve a Ňsingle set of high quality global accounting standardsÓ. 
In the area of international accounting standards, work is under way in order to achieve a Ňsingle set of high quality global accounting standardsÓ.
Concerning the international audit standards, the Commission, in its october 2010 Green Paper on Audit, has asked for the stakeholdersŐ views on various subjects including the introduction of International Standards on Auditing (ISAs) in the EU. 
Concerning the international audit standards, the Commission, in its october 2010 Green Paper on Audit, has asked for the stakeholdersŐ views on various subjects including the introduction of International Standards on Auditing (ISAs) in the EU.
ISAs provide an important source of inspiration for the standards applied by public auditors. 
ISAs provide an important source of inspiration for the standards applied by public auditors.
The Court will use its expertise in this area to consider how to contribute to these consultations, and to the development and implementation of the International Public Sector Accounting Standards in the European Union. 
The Court will use its expertise in this area to consider how to contribute to these consultations, and to the development and implementation of the International Public Sector Accounting Standards in the European Union.
1 See, for example, Article 64 of the regulation 1093/10 establishing the EBA. 
1 See, for example, Article 64 of the regulation 1093/10 establishing the EBA.
rEcovEry and growth 5. 
rEcovEry and growth 5.
In november 2008, the CommissionŐs Communication on a European Economic Recovery Plan set out ideas on how the Member States and the EU could Ňsupport the real economy and boost confidenceÓ. 
In november 2008, the CommissionŐs Communication on a European Economic Recovery Plan set out ideas on how the Member States and the EU could Ňsupport the real economy and boost confidenceÓ.
The EU budget played a role in this initiative by providing an additional EUr 5 billion to address the challenge of energy security and to bring high-speed internet to rural communities, as well as through additional advance payments under cohesion policy amounting to EUr 11 billion. 
The EU budget played a role in this initiative by providing an additional EUr 5 billion to address the challenge of energy security and to bring high-speed internet to rural communities, as well as through additional advance payments under cohesion policy amounting to EUr 11 billion.
Moreover, the European Investment Bank (EIB) has boosted its SME lending possibilities by EUr 15 billion. 
Moreover, the European Investment Bank (EIB) has boosted its SME lending possibilities by EUr 15 billion.
The Europe 2020 Strategy develops these ideas further, presenting a strategy for exiting the crisis and achieving smart, sustainable and inclusive growth which will guide spending from the EU budget. 
The Europe 2020 Strategy develops these ideas further, presenting a strategy for exiting the crisis and achieving smart, sustainable and inclusive growth which will guide spending from the EU budget.
The Court will audit the expenditure in the EU budget as a part of its normal audits. 
The Court will audit the expenditure in the EU budget as a part of its normal audits.
There is also scope for cooperation with Member StatesŐ Supreme Audit Institutions Financial assistancE to Eu MEMbEr statEs in nEEd 6. 
There is also scope for cooperation with Member StatesŐ Supreme Audit Institutions Financial assistancE to Eu MEMbEr statEs in nEEd 6.
The economic crisis resulted in the need for the EU to provide financial assistance to some Member States in the form of loans. 
The economic crisis resulted in the need for the EU to provide financial assistance to some Member States in the form of loans.
For non-euroarea Member States, the EU was able to use an existing instrument, the Community medium-term financial assistance facility2. 
For non-euroarea Member States, the EU was able to use an existing instrument, the Community medium-term financial assistance facility2.
The legal base for this instrument gives the Court the Ňright to carry out, in the Member State receiving the Community medium-term financial assistance, any financial controls or audits that it considers necessary in relation to the management of that assistance.Ó 3 The Court is planning to carry out an audit covering loans approved by the Council. 
The legal base for this instrument gives the Court the Ňright to carry out, in the Member State receiving the Community medium-term financial assistance, any financial controls or audits that it considers necessary in relation to the management of that assistance.Ó 3 The Court is planning to carry out an audit covering loans approved by the Council.
The EU created two temporary instruments to assist Member States of the euroarea. 
The EU created two temporary instruments to assist Member States of the euroarea.
First, the European Financial Stabilisation Mechanism was set up in 2010 to grant Union financial assistance with EU budget guarantees. 
First, the European Financial Stabilisation Mechanism was set up in 2010 to grant Union financial assistance with EU budget guarantees.
So far, assistance has been granted to Ireland and Portugal. regulation 407/2010 gives the Court Ňthe right to carry out in the beneficiary Member State any financial controls or audits that it considers necessary in relation to the management of that assistance.Ó The Court intends to audit the reliability of loan disbursements in its audit of the implementation of the EU budget for the 2011 financial year (dAS audit). 
So far, assistance has been granted to Ireland and Portugal. regulation 407/2010 gives the Court Ňthe right to carry out in the beneficiary Member State any financial controls or audits that it considers necessary in relation to the management of that assistance.Ó The Court intends to audit the reliability of loan disbursements in its audit of the implementation of the EU budget for the 2011 financial year (dAS audit).
2 operating as balance of payments assistance with an EU budget guarantee. 
2 operating as balance of payments assistance with an EU budget guarantee.
3 Article 9a of the regulation 333/2002 (amended by regulations 1360/2008 and 431/2009). 
3 Article 9a of the regulation 333/2002 (amended by regulations 1360/2008 and 431/2009).
Secondly, the European Financial Stability Facility (EFSF) can provide assistance to euro area Member States (with a volume of up to EUr 440 billion). 
Secondly, the European Financial Stability Facility (EFSF) can provide assistance to euro area Member States (with a volume of up to EUr 440 billion).
The Framework Agreement between the Euro Area Member States and the EFSF itself has no provision for external public audit (private auditor has been appointed). 
The Framework Agreement between the Euro Area Member States and the EFSF itself has no provision for external public audit (private auditor has been appointed).
The European Financial Stability Facility is a private company (societ anonyme), with 100 % sovereign ownership, incorporated under national (Luxembourgish) law. 
The European Financial Stability Facility is a private company (societ anonyme), with 100 % sovereign ownership, incorporated under national (Luxembourgish) law.
The European Council has agreed to replace these two temporary instruments in 2013 with a permanent European Stability Mechanism (ESM). 
The European Council has agreed to replace these two temporary instruments in 2013 with a permanent European Stability Mechanism (ESM).
The Court sent in november 2010 a PresidentŐs letter i.a. to the Presidents of the European Council and the Commission to inform them of the CourtŐs position on audit and accountability arrangements for the foreseen ESM. 
The Court sent in november 2010 a PresidentŐs letter i.a. to the Presidents of the European Council and the Commission to inform them of the CourtŐs position on audit and accountability arrangements for the foreseen ESM.
How to divide the work in this area between public and private audit as well as between European Institutions and Member States SAIs is an important question. 
How to divide the work in this area between public and private audit as well as between European Institutions and Member States SAIs is an important question.
The CourtŐs aim is to contribute to a transparent structure safeguarding sufficient public audit. 
The CourtŐs aim is to contribute to a transparent structure safeguarding sufficient public audit.
Fiscal and EconoMic policy coordination 10. 
Fiscal and EconoMic policy coordination 10.
The Commission submitted in September 2010 proposals concerning enhanced surveillance of Member StatesŐ fiscal policies, macroeconomic policies and structural reforms. 
The Commission submitted in September 2010 proposals concerning enhanced surveillance of Member StatesŐ fiscal policies, macroeconomic policies and structural reforms.
The European Council has supported this initiative and agreed on the Euro Plus Pact aiming at better quality of economic policy coordination. 
The European Council has supported this initiative and agreed on the Euro Plus Pact aiming at better quality of economic policy coordination.
A new procedure has already been approved to coordinate ex ante Member States' policies i.e. the European Semester. 
A new procedure has already been approved to coordinate ex ante Member States' policies i.e. the European Semester.
The Court will take up a discussion with Member States SAIs on how to audit this policy area. 
The Court will take up a discussion with Member States SAIs on how to audit this policy area.
Two other issues worth further reflection on the European level concern the European system of central banks and the new set of rules to shape national fiscal policies. 
Two other issues worth further reflection on the European level concern the European system of central banks and the new set of rules to shape national fiscal policies.
In some EU Member States as well as in some non-EU countries, these policy areas fall to a greater extent than in the EU under the scope of public review and sometimes public audit. 
In some EU Member States as well as in some non-EU countries, these policy areas fall to a greater extent than in the EU under the scope of public review and sometimes public audit.
In the case of the central banks the reason for further reflection at this stage is the large financial risks now taken up, which could ultimately fall on the European taxpayers, and the new macro-prudential tasks now given to the European Central Bank. 
In the case of the central banks the reason for further reflection at this stage is the large financial risks now taken up, which could ultimately fall on the European taxpayers, and the new macro-prudential tasks now given to the European Central Bank.
When it comes to fiscal policy, the issue is the need for an effective and independent follow-up of the policies pursued in Members States, a task similar to that pursued in some Member States by ŇFiscal CouncilsÓ. 
When it comes to fiscal policy, the issue is the need for an effective and independent follow-up of the policies pursued in Members States, a task similar to that pursued in some Member States by ŇFiscal CouncilsÓ.
7 ConCLUSIonS 12. 
7 ConCLUSIonS 12.
The financial crisis has raised new issues related to public audit in the European Union. 
The financial crisis has raised new issues related to public audit in the European Union.
Within its mandate the Court will carry out audits in relation to new supervisory authorities, assistance mechanisms with EU budget guarantee and Đ to the extent possible Đ the CommissionŐs activities in the European Semester. 
Within its mandate the Court will carry out audits in relation to new supervisory authorities, assistance mechanisms with EU budget guarantee and Đ to the extent possible Đ the CommissionŐs activities in the European Semester.
However, the Court also identifies cases where public audit arrangements are not adequate. 
However, the Court also identifies cases where public audit arrangements are not adequate.
For example, the Court considers that the Treaty establishing the European Stability Mechanism should include provisions for public external audit. 
For example, the Court considers that the Treaty establishing the European Stability Mechanism should include provisions for public external audit.
Finally, the Court notes a number of cases where accountability and transparency issues need to be reflected on by the competent institutions within the Union, in particular the European Parliament and Council. 
Finally, the Court notes a number of cases where accountability and transparency issues need to be reflected on by the competent institutions within the Union, in particular the European Parliament and Council.
They concern accounting/audit standards, central banking activities and the follow-up of fiscal policies under the new set of rules being established. 
They concern accounting/audit standards, central banking activities and the follow-up of fiscal policies under the new set of rules being established.
The Court of Auditors, at its meeting of 19 May 2011, agreed to make this document public. 
The Court of Auditors, at its meeting of 19 May 2011, agreed to make this document public.
It was presented to the Budgetary Control Committee of the European Parliament on 25 May 2011 and sent to the Presidents of the EU Institutions, to the Presidents of the Supreme Audit Institutions of the EU Member States and to the Permanent representatives of the Member States to the EU. 
It was presented to the Budgetary Control Committee of the European Parliament on 25 May 2011 and sent to the Presidents of the EU Institutions, to the Presidents of the Supreme Audit Institutions of the EU Member States and to the Permanent representatives of the Member States to the EU.
For the Court of Auditors Vtor Manuel da SILVA CALdEIrA President 
For the Court of Auditors Vtor Manuel da SILVA CALdEIrA President
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