natgillin/translations-raw huggingface dataset:
Further time for payment may be granted by the accounting officer, in liaison with the authorising officer responsible, only on written request, with due indication of the reasons, provided that the debtor undertakes to pay interest for the entire period of time allowed, starting from the date on which the payment was originally due and that, in order to safeguard the rights of the agency, he provides a financial guarantee covering both the principal sum and the interest.
Računovodja in odgovorni odredbodajalec lahko na pisno zahtevo z ustrezno utemeljitvijo odobrita dodaten rok za plačilo, če se dolžnik obveže, da bo plačal tudi obresti, ki tečejo od začetnega roka plačila, ter da bo kot varstvo pravic agencije zagotovil finančno jamstvo, ki bo pokrilo tako glavnico kot obresti.
Expenditure operations
Izdatki
The individual legal commitments relating to individual or provisional budget commitments shall be concluded by 31 December of year N at the latest. The unused balance of these budget commitments shall be decommitted by the authorising officer responsible.
Posamezna pravna obveznost, ki se nanaša na posamezno ali začasno odobritev proračunskih sredstev, se prevzame najkasneje do 31. decembra leta N. Neporabljene pravice porabe razveljavi odgovorni odredbodajalec.
When a budget commitment is adopted, the authorising officer responsible shall ensure that the expenditure has been charged to the correct item in the budget, that the appropriations are available and that the expenditure conforms to the relevant provisions, including compliance with the principle of sound financial management.
Ko se sprejme obveznost v breme proračuna, odgovorni odredbodajalec zagotovi, da izdatek bremeni pravo proračunsko postavko, da so proračunska sredstva na voljo in da je izdatek v skladu z ustreznimi določbami, vključno z načelom dobrega finančnega poslovodenja.
The validation decision shall be expressed by the signing of a ‘passed for payment’ voucher by the authorising officer responsible.
Odločitev o potrditvi pomeni podpis knjigovodske listine „predložen za plačilo“ s strani odgovornega odredbodajalca.
In a non-computerised system, ‘passed for payment’ shall take the form of a stamp incorporating the signature of the authorising officer responsible.
V neinformatiziranem sistemu „predložen za plačilo“ pomeni žig s podpisom odgovornega odredbodajalca.
In a computerised system, ‘passed for payment’ shall take the form of validation using the personal password of the authorising officer responsible.
V informatiziranem sistemu „predložen za plačilo“ pomeni potrditev osebnega gesla odgovornega odredbodajalca.
Authorisation of expenditure is the act whereby the authorising officer responsible, by issuing a payment order, instructs the accounting officer to pay an item of expenditure which he has validated.
Odobritev izdatka je dejanje, ko odgovorni odredbodajalec, ki je preveril, da so proračunska sredstva na voljo, z izdajo odredbe za plačilo da navodilo računovodji, da plača izdatek, ki ga je potrdil.
The payment order shall be dated and signed by the authorising officer responsible and, where appropriate, it shall be accompanied by a document certifying that the goods have been entered in the inventories referred to in Article 64.
Odredbo za plačilo datira in podpiše odgovorni odredbodajalec in ji – kjer je primerno – priloži potrdilo o vpisu blaga v evidence iz člena 64.
Payment of expenditure shall be made by the accounting officer within the limits of the funds available.
Plačilo izdatka izvrši računovodja v okviru razpoložljivih sredstev.
The validation, authorisation and payment of expenditure must be carried out within the time limits specified in, and in accordance with the provisions of, the general Financial Regulation and its implementing rules.
Potrjevanje, odobravanje in plačilo izdatkov morajo biti izvedeni v rokih, določenih v in v skladu z določbami splošne finančne uredbe in v njenih izvedbenih pravilih.
The role of internal auditor in the executive agencies shall be exercised by the Commission's internal auditor.
Funkcijo notranjega revizorja v izvajalskih agencijah izvaja notranji revizor Komisije.
The Commission's internal auditor shall exercise the same powers over the executive agencies as over Commission departments under Articles 85 and 86 of the general Financial Regulation.
Notranji revizor Komisije ima v skladu s členoma 85 in 86 splošne finančne uredbe v zvezi z izvajalskimi agencijami enaka pooblastila kot v zvezi z oddelki Komisije.
He shall report to the management board and the director on his findings and recommendations.
O svojih ugotovitvah in priporočilih poroča upravi in direktorju.
They shall ensure that action is taken on recommendations resulting from audits and inform the Commission.
Ta zagotovita sprejetje ukrepov na podlagi priporočil, ki izhajajo iz revizij, ter o tem obvestita Komisijo.
The internal auditor shall submit to the agency, and send to the Commission for information, an annual report indicating the number and type of audits carried out, the recommendations made and the action taken on these recommendations.
Notranji revizor agenciji predloži letno poročilo o številu in tipu opravljenih revizij, priporočil in ukrepov na podlagi priporočil, ki ga v vednost pošlje tudi Komisiji.
The internal auditor's liability in the exercise of his duties shall be determined in accordance with Article 87 of the general Financial Regulation.
Odgovornost notranjega revizorja pri izvajanju svojih nalog se določi v skladu s členom 87 splošne finančne uredbe.
Every year the agency shall transmit to the discharge authority and the Commission a report drawn up by the director of the agency summarising the number and type of internal audits made by the internal auditor, the recommendations made and the follow-up given to those recommendations.
Agencija vsako leto organu, ki da za razrešnico, in Komisiji pošlje poročilo, ki ga pripravi direktor agencije, v katerem navede število in vrsto opravljenih notranjih revizij, opravljenih s strani notranjega revizorja, priporočila in sprejete ukrepe na podlagi teh priporočil.
As regards procurement for the operation of the agency, the provisions of the general Financial Regulation and Regulation (EC, Euratom) No 2342/2002 shall apply.
V zvezi z javnimi naročili za delovanje agencije se uporabljajo določbe splošne finančne uredbe in Uredbe (ES, Euratom) št. 2342/2002.
Executive agencies may ask to be associated, as contracting authority, with the award of Commission or interinstitutional contracts.
Izvajalske agencije lahko zaprosijo da se jih kot naročnika poveže z oddajo medinstitucionalnih naročil in naročil Komisije.
By way of derogation from paragraph 1, for the supply of goods, provision of services or performance of work that the Commission or interinstitutional offices are able to carry out, the executive agencies shall first use them before applying a procurement procedure.
Z odstopanjem od prvega odstavka agencije najprej uporabijo urade Komisije ali medinstitucionalne urade, ki zanje lahko dobavijo blago ali opravijo dela in storitve, in se šele nato zatečejo k izpeljavi postopka javnih naročil.
PRESENTATION OF THE ACCOUNTS AND ACCOUNTING
PRIPRAVA ZAKLJUČNEGA RAČUNA IN RAČUNOVODSTVO
Presentation of the accounts
Priprava zaključnega računa
The agency's accounts shall comprise the financial statements and the reports on budget implementation.
Zaključni račun agencije zajema finančne izkaze in poročila o izvrševanju proračuna.
They shall be accompanied by a report on budgetary and financial management during the year.
Priloženo mu je poročilo o upravljanju proračuna in finančnem poslovodenju med letom.
The accounts must comply with the rules and be accurate and comprehensive and present a true and fair view:
Zaključni račun mora biti pripravljen v skladu s pravili, biti točen in izčrpen ter predstavljati resnično in pošteno sliko
as regards the financial statements, of the assets and liabilities, charges and income, entitlements and obligations not shown as assets or liabilities, and cash flow;
v zvezi s finančnimi izkazi sredstev in obveznosti do virov, izdatkov in prejemkov upravičenosti in obveznosti, ki niso prikazane kot sredstva ali obveznosti, ter denarnega toka;
as regards reports on budget implementation, of revenue and expenditure operations.
v zvezi s poročili o izvrševanju proračuna, prihodkov in odhodkov.
The financial statements shall be drawn up in accordance with the generally accepted accounting principles specified in Regulation (EC, Euratom) No 2342/2002, namely: going concern basis, prudence, consistent accounting methods, comparability of information, materiality, no netting, reality over appearance, accrual-based accounting.
Finančni izkazi se pripravijo v skladu s splošno sprejetimi računovodskimi načeli, podrobno opredeljenimi v Uredbi (ES, Euratom) št. 2342/2002, ki so: kontinuirana dejavnost, varno poslovanje, doslednost uporabe računovodskih metod, primerljivost podatkov, pomembnost, nikakršna neto izravnava, vsebina nad obliko, računovodstvo na podlagi nastanka poslovnih dogodkov.
In accordance with the principle of accrual-based accounting, the financial statements shall show the charges and income for the financial year, regardless of the date of payment or collection.
V skladu z načelom računovodskega evidentiranja na podlagi nastanka poslovnih dogodkov finančni izkazi prikazujejo odhodke in prihodke za proračunsko leto, ne glede na datum plačila ali izterjave.
The value of assets and liabilities shall be determined in accordance with the valuation rules laid down by the accounting methods referred to in Article 59.
Vrednost sredstev in obveznosti se določi v skladu s pravili vrednotenja iz člena 59.
The financial statements shall be presented in euro and shall comprise:
Finančni izkazi se pripravijo v evrih in zajemajo:
the balance sheet and the economic outturn account, which represent the assets and liabilities and financial situation and the economic outturn at 31 December of the previous year; they shall be presented in accordance with the structure laid down by the Council Directive on the annual accounts of certain types of companies, but with account being taken of the specific nature of the agency's activities;
bilanco stanja in izkaz poslovnega izida, ki predstavlja sredstva in obveznosti ter finančni položaj in izid poslovanja na dan 31. decembra preteklega leta; predstavljena sta v obliki, določeni z direktivo Sveta o zaključnih računih nekaterih vrst družb, pri čemer se upošteva posebna narava dejavnosti agencije;
the cash-flow table showing amounts collected and disbursed during the year and the final treasury position;
izkaz denarnega toka, ki prikazuje zneske, pobrane in plačane med letom ter končno stanje denarja zakladnice;
the statement of changes in capital presenting in detail the increases and decreases during the year in each item of the capital accounts.
izkaz gibanja kapitala, ki podrobno prikazuje povečanja in zmanjšanja vsake postavke kapitala med letom.
The Annex to the financial statements shall supplement and comment on the information presented and shall supply all the additional information prescribed by internationally accepted accounting practice where such information is relevant to the agency's activities.
Priloga k finančnim izkazom dopolnjuje in pojasnjuje predstavljene podatke in daje vse dodatne informacije, predpisane z mednarodno sprejeto računovodsko prakso, kadar so take informacije pomembne za dejavnosti agencije.
the budget outturn account, which sets out all budget operations for the year in terms of revenue and expenditure; the structure in which it is presented shall be the same as that of the budget itself;
izkaz realizacije proračuna, ki navaja vse proračunske operacije za leto kot prihodke in odhodke; struktura predstavitve je enaka kot za sam proračun;
the annex to the budget outturn account, which shall supplement and comment on the information given in that account.
k izkazu realizacije proračuna, ki dopolnjuje in pojasnjuje podatke v izkazu.
The agency's accounts shall be consolidated with those of the Commission, in accordance with the procedure provided for in Article 14 of Regulation (EC) No 58/2003 and in accordance with the following provisions:
Zaključni račun agencije se konsolidira z zaključnim računom Komisije v skladu s postopkom iz člena 14 Uredbe (ES) št. 58/2003 in v skladu z naslednjimi določbami:
the management board shall notify, by 1 March following the end of the financial year, the accounting officer of the Commission and the Court of Auditors of the provisional accounts accompanied by the report on the budgetary and financial management during the year;
uprava do 1. marca po končanem proračunskem letu uradno obvesti računovodjo Komisije in Računsko sodišče o začasnem zaključnem računu, kateremu priloži poročilo o izvrševanju proračuna in finančnem poslovodenju med letom;
the management board shall approve, on the basis of the draft drawn up by the director, the final accounts of the agency and shall send them to the accounting officer of the Commission and to the Court of Auditors, the European Parliament and the Council, by 1 July of the following year at the latest;
uprava na podlagi osnutka, ki ga je pripravil direktor, potrdi zaključni račun agencije in ga najkasneje do 1. julija naslednje leto pošlje računovodji Komisije in Računskemu sodišču ter Evropskemu parlamentu in Svetu;
the final accounts of the agency, consolidated with those of the Commission, shall be published in the Official Journal of the European Union on 31 October of the following financial year;
končni zaključni račun, konsolidiran z zaključnim računom, se objavi v Uradnem listu Evropske unije 31. oktobra naslednje proračunsko leto;
the director shall send the Court of Auditors a reply to any observations made in the report referred to in Article 14(3) of Regulation (EC) No 58/2003 by 30 September at the latest.
direktor Računskemu sodišču posreduje odgovor na morebitne pripombe v poročilu iz člena 14(3) Uredbe (ES) št. 58/2003 najkasneje 30. septembra.
The agency's accounting system is the system serving to organise the budgetary and financial information in such a way that figures can be input, filed and registered.
Računovodski sistem agencije je sistem, ki omogoča tako organizacijo proračunskih in finančnih informacij, da se lahko številke knjižijo, arhivirajo in evidentirajo.
The accounts shall consist of general accounts and budget accounts.
Računovodstvo se deli na splošno računovodstvo in proračunsko računovodstvo.
These accounts shall be kept in euro on the basis of the calendar year.
Računovodske evidence se vodijo v evrih na osnovi koledarskega leta.
The figures in the general accounts and the budget accounts shall be adopted at the close of the budget year so that the accounts referred to in Chapter 1 can be drawn up.
Vrednosti v splošnem in proračunskem knjigovodstvu se zaključijo ob koncu proračunskega leta, tako da se lahko pripravi zaključni račun iz poglavja 1.
Notwithstanding paragraph 1, the authorising officer may keep analytical accounts.
Ne glede na odstavek 1 odredbodajalec na podlagi prenosa nalog lahko vodi tudi analitične konte.
The accounting rules and methods and the harmonised chart of accounts to be applied by the agency shall be adopted by the Commission's accounting officer, in accordance with Article 133 of the general Financial Regulation.
Računovodja Komisije v skladu s členom 133 splošne finančne uredbe sprejme računovodska pravila in metode ter usklajeni kontni okvir, ki ga uporablja agencija.
The general accounts shall record, in chronological order using the double entry method, all events and operations which affect the economic and financial situation and the assets and liabilities of the agency.
Splošno računovodstvo v kronološkem vrstnem redu in na podlagi dvostavnega knjigovodstva evidentira vse poslovne dogodke in aktivnosti, ki vplivajo na gospodarski in finančni položaj ter na sredstva in obveznosti agencije.
Movements on the accounts and the balances shall be entered in the accounting ledgers.
Promet na računih in stanja se evidentirajo v računovodskih knjigah.
All accounting entries, including adjustments to the accounts, shall be based on supporting documents, to which they shall refer.
Vse vknjižbe, vključno s popravki na kontih, morajo biti utemeljene z listinami, na katere se nanašajo.
The accounting system must be such as to leave a trail for all accounting entries.
Računovodski sistem mora biti takšen, da zagotavlja sledenje.
The accounting officer of the agency shall, after the close of the budget year and up to the date of presentation of the final accounts, make any adjustments which, without involving disbursement or collection in respect of that year, are necessary for a true and fair presentation of the accounts in compliance with the rules.
Ob zaključku proračunskega leta in do datuma priprave zaključnega računa računovodja izvede vse popravke, ki nimajo za posledico plačil ali izterjave sredstev za navedeno leto, vendar so potrebni za resnično in pošteno predstavitev zaključnega računa v skladu s pravili.
The budget accounts shall record all budget revenue and expenditure operations provided for in Title IV.
Proračunsko računovodstvo omogoča natančen zapis izvrševanja proračuna Proračunsko računovodstvo evidentira proračunske prihodke in odhodke iz naslova IV.
The agency's accounting officer shall keep inventories showing the quantity and value of all the agency's tangible, intangible and financial assets in accordance with a model drawn up by the accounting officer of the Commission.
Računovodja agencije vodi evidenco premoženja, ki prikazuje količino in vrednost vseh opredmetenih, neopredmetenih in finančnih sredstev Skupnosti v skladu z vzorcem, ki ga pripravi računovodja Komisije.
The agency's accounting officer shall check that entries in the inventory correspond to the actual situation.
Računovodja agencije preveri, ali so vknjižbe v evidenco ustrezajo dejanskemu stanju.
The sale of movable property shall be advertised in an appropriate manner.
Prodaja premičnin se ustrezno objavi.
EXTERNAL AUDIT AND DISCHARGE
ZUNANJA REVIZIJA IN RAZREŠNICA
The Court of Auditors shall scrutinise the agency's accounts in accordance with Article 248 of the EC Treaty.
Računsko sodišče nadzoruje zaključni račun agencij v skladu s členom 248 Pogodbe ES.
The scrutiny carried out by the Court of Auditors shall be governed by Articles 139 to 144 of the general Financial Regulation.
Nadzor, ki ga izvaja Računsko sodišče, je urejen s členi od 139 do 144 splošne finančne uredbe.
The management board shall send the Court of Auditors the budget, as finally adopted.
Uprava Računskemu sodišču pošlje dokončno sprejeti proračun.
It shall inform the Court of Auditors, as soon as possible, of all decisions and acts adopted pursuant to Articles 15, 18, 26 and 31.
Računsko sodišče je takoj, ko je mogoče, obveščeno o vseh odločitvah in vseh aktih, sprejetih v skladu s členi 15, 18, 26 in 31.
The European Parliament, upon a recommendation from the Council, which shall decide by qualified majority, shall give a discharge to the director in respect of the implementation of the administrative budget for year N by no later than 29 April of the year N+2.
Evropski parlament na predlog Sveta, ki odloča s kvalificirano večino, da direktorju razrešnico v zvezi z izvajanjem operativnega proračuna za proračunsko leto N najkasneje do 29. aprila leta N+2.
The discharge decision shall cover the accounts of all the agency's revenue and expenditure, the resulting balance and the assets and liabilities of the agency shown in the balance sheet.
Odločitev o razrešnici zajema obračune vseh prihodkov in odhodkov agencije, končno bilanco ter sredstva in obveznosti agencije, prikazane v bilanci stanja.
Discharge shall be granted concomitantly with that relating to the implementation of the general budget of the European Union.
Razrešnica se da hkrati z razrešnico o izvrševanju splošnega proračuna Evropske unije.
With a view to granting the discharge, the European Parliament shall, after the Council has done so, examine the financial statements and reports on budget implementation of the agency.
Za sprejetje odločitve o razrešnici Evropski parlament, potem ko je to storil tudi Svet, pregleda poročila in izkaze stanja o izvrševanju proračuna agencije.
It shall also examine the report of the Court of Auditors referred to in Article 14(3) of Regulation (EC) No 58/2003, together with the replies of the director.
Pregleda tudi poročilo Računskega sodišča iz člena 14(3) Uredbe (ES) št. 58/2003 skupaj z odgovori direktorja.
The director shall submit to the European Parliament, at the latter's request, in the same manner as provided for in Article 146(3) of the general Financial Regulation, any information required for the smooth application of the discharge procedure for the year in question.
Direktor Evropskemu parlamentu na njegovo zahtevo na enak način, kot je določen v členu 146(3) splošne finančne uredbe predloži vse potrebne informacije za nemoteno uporabo postopka za razrešnico za zadevno proračunsko.
The director and the Commission shall take all appropriate steps to act on the observations accompanying the European Parliament's discharge decision and on the comments accompanying the recommendation for discharge adopted by the Council.
Direktor in Komisija sprejmeta potrebne ukrepe na podlagi ugotovitev, izraženih v odločitvi o razrešnici Evropskega parlamenta, ter pripomb, priloženih priporočilom Sveta, ki se nanašajo na razrešnico.
At the request of the European Parliament or the Council, the director shall report on the measures taken in the light of these observations and comments.
Na zahtevo Evropskega parlamenta ali Sveta direktor poroča o ukrepih, sprejetih na podlagi navedenih ugotovitev in pojasnil.
After first sending the report to the Commission, he shall send a copy to the Court of Auditors.
Potem, ko pošlje poročilo Komisiji, pošlje en izvod še na Računsko sodišče.
The time limits referred to in Article 57 shall apply for the first time in respect of financial year 2005.
Roki iz člena 57 se prvič uporabljajo za proračunsko leto 2005.
For earlier years these time limits shall be:
Za predhodna leta so ti roki:
15 September for Article 57(b),
september za člen 57, točko (b),
30 November for Article 57(c),
november za člen 57, točko (c),
31 October for Article 57(d).
oktober za člen 57, točko (d).
The provisions of Title VI shall apply progressively in line with technical possibilities so as to produce their full effect in respect of financial year 2005.
Določbe naslova VI se začnejo uporabljati postopoma glede na tehnične možnosti, v celoti pa se uporabljajo za proračunsko leto 2005.
The European Parliament, the Council and the Commission shall be empowered to obtain any necessary information or explanations regarding budgetary matters within their fields of competence.
Evropski parlament, Svet in Komisija so pooblaščeni za pridobivanje vseh podatkov ali pojasnil v zvezi s proračunskimi zadevami v njuni pristojnosti.
This Regulation shall enter into force on the twentieth day following its publication in the Official Journal of the European Union.
Ta uredba začne veljati dvajseti dan po objavi v Uradnem listu Evropskie unije.
OJ L 357, 31.12.2002, p. 1.
UL L 357, 31.12.2002, str. 1.
The authorising officer may delegate this decision only for amounts receivable of less than EUR 5000.
Odredbodajalec lahko to odločitev prenese le za terjatve, katerih znesek je nižji od 5000 evrov.
The waiver decision shall state what action has been taken to secure recovery and the points of law and fact on which it is based.
Odločba o odpovedi terjatve pojasni tudi, kakšni ukrepi so bili sprejeti za zagotovitev izterjatve ter pravna in dejanska vprašanja, na podlagi katerih je bila sprejeta.
Such cancellation shall be by decision of the authorising officer responsible and shall be suitably substantiated.
Za odpoved terjatve se odloči odredbodajalec. Njegova odločitev mora biti utemeljena.
The budget implementation reports shall be presented in euro. They shall comprise:
Poročila o izvrševanju proračuna so predstavljena v evrih in zajemajo: