natgillin/translations-raw huggingface dataset:
the target leverage effect, and the achieved leverage effect;
ciljni učinek vzvoda in doseženi učinek vzvoda;
itscontribution to the achievement of the objectives of the programme concerned as measured by the established indicators, including, where applicable, the geographical diversification.
njegov prispevek k doseganju ciljev zadevnega programa, kot se meri po uvedenih kazalnikih, po potrebi vključno z geografsko diverzifikacijo.
Where the European Parliament or the Council consider that a financial instrument has not achieved its objectives effectively, they may request that the Commission submit a proposal for a revised basic act with a view to the winding down of the instrument.
Kadar Evropski parlament ali Svet menita, da finančni instrument svojih ciljev ni učinkovito izpolnil, lahko od Komisije zahtevata, da vloži predlog spremenjenega temeljnega akta, s katerim bi opustili instrument.
In the event of the winding down of the financial instrument, any new repayments of that instrument pursuant to the third subparagraph of paragraph 6 shall be considered as general revenue.
V primeru opustitve finančnega instrumenta se nova povračila v okviru tega instrumenta v skladu s tretjim pododstavkom odstavka 6 štejejo za splošni prihodek.
The purpose of the financial instruments and, where applicable, their specific legal form and legal place of registration shall be published on the Commission website.
Namen finančnih instrumentov ter po potrebi njihove posebne pravne oblike in pristojno sodišče za sedež, kjer so registrirani, se objavijo na spletnem mestu Komisije.
For financial instruments the authorising officer responsible shall ensure that financial statements, covering the period 1 January to 31 December and in compliance with the accounting rules referred to in Article 143 and the International Public Sector Accounting Standards (IPSAS), as well as any information necessary to produce financial statements in accordance with Article 68(3), will be provided by the entities entrusted pursuant to points (ii), (iii), (v) and (vi) of Article 58(1)(c) by 15 February of the following year.
Odgovorni odredbodajalec za finančne instrumente zagotovi, da subjekti, ki so jim poverjene naloge v skladu s točkami (ii), (iii), (v) in (vi) člena 58(1)(c), do 15. februarja naslednjega leta predložijo računovodske izkaze za obdobje od 1. januarja do 31. decembra, skladno z računovodskimi pravili iz člena 143 in mednarodnimi računovodskimi standardi za javni sektor (IPSAS), ter vse informacije, potrebne za pripravo računovodskih izkazov v skladu s členom 68(3).
The authorising officer responsible shall also ensure that audited financial statements for financial instruments are provided by those entities by 15 May of the following year.
Odgovorni odredbodajalec zagotovi tudi, da ti subjekti do 15. maja naslednjega leta predložijo revidirane računovodske izkaze za finančne instrumente.
The Commission shall ensure a harmonised management of financial instruments in particular in the area of accounting, reporting, monitoring and financial risk management.
Komisija zagotovi usklajeno upravljanje finančnih instrumentov, zlasti na področjih računovodstva, poročanja, spremljanja ter upravljanja finančnega tveganja.
The Commission shall be empowered to adopt delegated acts in accordance with Article 210 concerning detailed rules on the implementation of financial instruments, including the conditions for their use, the leverage effect, the ex-ante evaluation, the monitoring and the treatment of contributions from the Funds referred to in Article 175.
Na Komisijo se prenese pooblastilo za sprejemanje delegiranih aktov v skladu s členom 210 v zvezi s podrobnimi pravili glede izvajanja finančnih instrumentov, vključno s pogoji za njihovo uporabo, učinkom vzvoda, predhodnim ocenjevanjem, spremljanjem in obravnavanjem prispevkov iz skladov iz člena 175.
Structure of the accounts
Struktura zaključnega računa
The accounts shall comprise:
Zaključni račun vsebuje:
the consolidated financial statements, which present the consolidation of the financial information contained in the financial statements of the institutions financed by the budget, those of the bodies referred to in Article 208 and of other bodies whose accounts are required to be consolidated in accordance with the accounting rules referred to in Article 143;
konsolidirane računovodske izkaze, v katerih so predstavljene konsolidirane finančne informacije iz računovodskih izkazov institucij, ki se financirajo iz proračuna, organov iz člena 208 in drugih organov, katerih zaključni račun mora biti konsolidiran v skladu z računovodskimi pravili iz člena 143;
the aggregated budgetary accounts which present the information contained in the budgetary accounts of the institutions.
zbirni proračunski izkaz, v katerem so predstavljene informacije iz proračunskega računovodstva institucij.
Report on budgetary and financial management
Poročilo o upravljanju proračuna in finančnem poslovodenju
Each institution and body referred to in Article 141 shall prepare a report on budgetary and financial management for the financial year.
Vsaka institucija in organ iz člena 141 pripravi poročilo o upravljanju proračuna in finančnem poslovodenju v proračunskem letu.
They shall send the report to the European Parliament, the Council and the Court of Auditors, by 31 March of the following financial year.
Poročilo pošljejo Evropskemu parlamentu, Svetu in Računskemu sodišču do 31. marca naslednjega proračunskega leta.
The report referred to in paragraph 1 shall give an account, both in absolute terms and expressed as a percentage, at least, of the rate of implementation of appropriations together with summary information on the transfers of appropriations among the various budget items.
Poročilo iz odstavka 1 poroča, tako v obliki absolutne vrednosti kot v obliki odstotkov, vsaj o obsegu izvrševanja odobritev in vsebuje povzetek o prerazporeditvi odobritev med različnimi proračunskimi postavkami.
The Commission shall be empowered to adopt delegated acts in accordance with Article 210 concerning detailed rules on the report on budgetary and financial management.
Na Komisijo se prenese pooblastilo za sprejemanje delegiranih aktov v skladu s členom 210 v zvezi s podrobnimi pravili glede poročanja o upravljanju proračuna in finančnem poslovodenju.
Rules governing the accounts
Pravila za zaključni račun
The accounting officer of the Commission shall adopt rules based on internationally accepted accounting standards for the public sector.
Računovodja Komisije sprejme pravila, ki temeljijo na mednarodno sprejetih računovodskih standardih za javni sektor.
The accounting officer may diverge from those standards if he or she considers this necessary in order to give a true and fair view of the assets and liabilities, charges, income and cash flow.
Računovodja lahko te standarde obide, če meni, da je to potrebno zaradi prikaza resnične in poštene slike sredstev in obveznosti do virov, izdatkov in prejemkov ter denarnega toka.
Where an accounting rule diverges materially from those standards, the notes to the financial statements shall disclose this fact and the reasons for it.
Kadar se računovodsko pravilo znatno razlikuje od teh standardov, se to dejstvo razkrije in utemelji v pojasnilih k računovodskim izkazom.
The budgetary accounts referred to in Article 141 shall respect the budgetary principles laid down in this Regulation.
Proračunski izkaz iz člena 141 upošteva proračunska načela iz te uredbe.
They shall present a true and fair view of the budgetary revenue and expenditure operations.
Predstavlja resnično in pošteno sliko proračunskih prihodkov in odhodkov.
The financial statements referred to in Article 141 shall present information, including information on accounting policies, in a manner that ensures it is relevant, reliable, comparable and understandable.
Računovodski izkazi iz člena 141 predstavljajo informacije, tudi informacije glede računovodske usmeritve, na način, ki zagotavlja, da so ustrezne, zanesljive, primerljive in razumljive.
The financial statements shall be drawn up in accordance with generally accepted accounting principles as outlined in the accounting rules referred to in Article 143.
Pripravijo se v skladu s splošno sprejetimi računovodskimi načeli, kakor so opisana v računovodskih pravilih iz člena 143.
The Commission shall be empowered to adopt delegated acts concerning the establishment of the framework for the implementation by the accounting officer of his or her tasks under this Article and Articles 145, 146, 148, 151, 154, 156 and 157.
Na Komisijo se prenese pooblastilo za sprejemanje delegiranih aktov v zvezi z vzpostavitvijo okvira za izvajanje nalog računovodje iz tega člena ter členov 145, 146, 148, 151, 154, 156 in 157.
The financial statements shall be presented in millions of euro and shall comprise:
Računovodski izkazi se pripravijo v milijonih eurov in zajemajo:
the balance sheet and the statement of financial performance, which represent all assets and liabilities, the financial situation and the economic result at 31 December of the preceding year; they shall be presented in accordance with the accounting rules referred to in Article 143;
bilanco stanja in izkaz finančnega uspeha, ki predstavljata vsa sredstva in obveznosti ter finančni položaj in poslovni izid na dan 31. decembra predhodnega leta; predstavljena sta v skladu z računovodskimi pravili iz člena 143;
the cash-flow statement showing amounts collected and disbursed during the year and the final treasury position;
izkaz finančnega izida, ki prikazuje zneske, pobrane in plačane med letom, ter končno stanje denarja zakladnice;
the statement of changes in net assets presenting an overview of the movements during the year in reserves and accumulated results.
izkaz sprememb čistih sredstev, ki prikazuje pregled gibanj rezerv med letom in končni izid.
The notes to the financial statements shall supplement and comment on the information presented in the statements referred to in paragraph 1 and shall supply all the additional information prescribed by internationally accepted accounting practice where such information is relevant to the activities of the Union.
Pojasnila k računovodskim izkazom dopolnjujejo in pojasnjujejo informacije, predstavljene v izkazih iz odstavka 1, ter dajejo vse dodatne informacije, predpisane z mednarodno sprejeto računovodsko prakso, kadar so take informacije pomembne za dejavnosti Unije.
Budgetary implementation reports
Poročila o izvrševanju proračuna
The budgetary implementation reports shall be presented in millions of euro.
Poročila o izvrševanju proračuna se pripravijo v milijonih eurov.
They shall consist of:
Zajemajo:
reports which aggregate all budgetary operations for the year in terms of revenue and expenditure;
poročila, ki združujejo vse proračunske operacije za zadevno leto glede prihodkov in odhodkov;
explanatory notes, which shall supplement and comment on the information given in the reports.
pojasnila, ki dopolnjujejo in pojasnjujejo informacije v poročilih.
The structure of the budgetary implementation reports shall be the same as that of the budget itself.
Struktura predstavitve poročil o izvrševanju proračuna je enaka kot tista, uporabljena za sam proračun.
Provisional accounts
Začasni zaključni računi
The accounting officers of the other institutions and bodies referred to in Article 141 shall send their provisional accounts to the accounting officer of the Commission and to the Court of Auditors by 1 March of the following year.
Računovodje drugih institucij in organov iz člena 141 računovodji Komisije in Računskemu sodišču do 1. marca naslednjega leta pošljejo svoje začasne zaključne račune.
The accounting officers of the other institutions and bodies referred to in Article 141 shall also send by 1 March of the following year a reporting package to the accounting officer of the Commission, in a standardised format as laid down by the accounting officer of the Commission for consolidation purposes.
Računovodje drugih institucij in organov iz člena 141 računovodji Komisije do 1. marca naslednjega leta pošljejo tudi sveženj poročil v standardizirani obliki, ki jo za konsolidacijo določi računovodja Komisije.
The accounting officer of the Commission shall consolidate those provisional accounts with the Commission's provisional accounts and shall send to the Court of Auditors, by 31 March of the following year, the provisional accounts of the Commission and the consolidated provisional accounts of the Union.
Računovodja Komisije konsolidira te začasne zaključne račune z začasnim zaključnim računom Komisije in Računskemu sodišču najpozneje do 31. marca naslednjega leta pošlje začasni zaključni račun Komisije in začasni konsolidirani zaključni račun Unije.
Approval of the final consolidated accounts
Potrditev končnega konsolidiranega zaključnega računa
The Court of Auditors shall, by 1 June, make its observations on the provisional accounts of the institutions other than the Commission and each body referred to in Article 141, and by 15 June, make its observations on the provisional accounts of the Commission and the consolidated provisional accounts of the Union.
Računsko sodišče do 1. junija izrazi svoja opažanja o začasnem zaključnem računu vseh institucij razen Komisije in vsakega organa iz člena 141, do 15. junija pa svoja opažanja o začasnem zaključnem računu Komisije in začasnem konsolidiranem zaključnem računu Unije.
The institutions other than the Commission, and each of the bodies referred to in Article 141, shall draw up their final accounts and send them to the accounting officer of the Commission, the Court of Auditors, the European Parliament and the Council by 1 July with a view to drawing up the final consolidated accounts.
Vse institucije razen Komisije in vsak organ iz člena 141 pripravijo svoj končni zaključni račun ter ga pošljejo računovodji Komisije, Računskemu sodišču, Evropskemu parlamentu in Svetu do 1. julija za pripravo končnega konsolidiranega zaključnega računa.
The accounting officers of the other institutions and bodies referred to in Article 141 shall also send by 1 July, a reporting package to the accounting officer of the Commission, in a standardised format as laid down by the accounting officer of the Commission for consolidation purposes.
Računovodje drugih institucij in organov iz člena 141 računovodji Komisije do 1. julija pošljejo tudi sveženj poročil v standardizirani obliki, ki jo za konsolidacijo določi računovodja Komisije.
The accounting officer of each institution and body referred to in Article 141 shall also send to the Court of Auditors, with a copy to the accounting officer of the Commission, at the same date as the transmission of his or her final accounts, a representation letter covering those final accounts.
Računovodja vsake institucije in organa iz člena 141 pošlje Računskemu sodišču in v vednost računovodji Komisije na isti dan, ko pošlje svoj končni zaključni račun, tudi spremni dopis z dodatnimi obrazložitvami k temu končnemu zaključnemu računu.
The final accounts shall be accompanied by a note drawn up by the accounting officer, in which the latter declares that the final acccounts were prepared in accordance with this Title and with the applicable accounting principles, rules and methods.
Končnemu zaključnemu računu se priloži izjava računovodje, s katero slednji potrjuje, da je bil ta zaključni račun pripravljen v skladu s tem naslovom ter ustreznimi računovodskimi načeli, pravili in postopki.
The accounting officer of the Commission shall draw up the final consolidated accounts on the basis of the information presented pursuant to paragraph 2 of this Article by the institutions other than the Commission and by bodies referred to in Article 141.
Računovodja Komisije pripravi končni konsolidirani zaključni račun na podlagi podatkov, ki jih na podlagi ostavka 2 tega člena predložijo druge institucije razen Komisije in organi iz člena 141.
The final consolidated accounts shall be accompanied by a note drawn up by the accounting officer of the Commission, in which the latter declares that the final consolidated accounts were prepared in accordance with this Title and with the accounting principles, rules and methods set out in the notes to the financial statements.
Končnemu konsolidiranemu zaključnemu računu se priloži izjava računovodje Komisije, s katero slednji potrjuje, da je bil končni konsolidirani zaključni račun pripravljen v skladu s tem naslovom ter računovodskimi načeli, pravili in postopki iz pojasnil k računovodskim izkazom.
After approving the final consolidated accounts and its own final accounts, the Commission shall send them both to the European Parliament, the Council and the Court of Auditors by 31 July.
Po potrditvi končnega konsolidiranega zaključnega računa in svojega končnega zaključnega računa Komisija do 31. julija oba računa pošlje Evropskemu parlamentu, Svetu in Računskemu sodišču.
By the same date, the accounting officer of the Commission shall transmit a representation letter covering the final consolidated accounts to the Court of Auditors.
Do istega dne računovodja Komisije Računskemu sodišču pošlje spremni dopis z dodatnimi obrazložitvami h končnemu konsolidiranemu zaključnemu računu.
The final consolidated accounts shall be published in the Official Journal of the European Union together with the statement of assurance given by the Court of Auditors in accordance with Article 287 TFEU and Article 106a of the Euratom Treaty by 15 November.
Končni konsolidirani zaključni račun se objavi v Uradnem listu Evropske unije skupaj z izjavo o zanesljivosti, ki jo da Računsko sodišče v skladu s členom 287 PDEU in členom 160a Pogodbe Euratom, do 15. novembra.
Report on budgetary guarantees and risks
Poročilo o proračunskih jamstvih in tveganjih
In addition to the statements and reports provided for in Articles 145 and 146, the Commission shall report to the European Parliament and to the Council once a year on the budgetary guarantees referred to in point (d) of Article 49(1) and the corresponding risks.
Poleg izkazov in poročil iz členov 145 in 146 Komisija enkrat letno poroča Evropskemu parlamentu in Svetu o proračunskih jamstvih iz točke (d) člena 49(1) in tveganjih, povezanimi z njimi.
That information shall be sent to the Court of Auditors at the same time.
Te informacije se istočasno pošlje Računskemu sodišču.
Information on budget implementation
Informacije o izvrševanju proračuna
In addition to the statements and reports provided for in Articles 145 and 146, the Commission's accounting officer shall send once a month to the European Parliament and to the Council figures, aggregated at chapter level at least, on the implementation of the budget, both for revenue and for expenditure against all appropriations.
Poleg izkazov in poročil iz členov 145 in 146 računovodja Komisije enkrat mesečno pošlje Evropskemu parlamentu in Svetu zbirne podatke o izvrševanju proračuna najmanj na ravni poglavij, in sicer za prihodke in za odhodke, glede na celotne odobritve.
Those figures shall also provide details of the utilisation of appropriations carried over.
Ti podatki prav tako vsebujejo podatke o porabi prenesenih odobritev.
The figures shall be sent within 10 working days of the end of each month.
Podatke se pošlje v 10 delovnih dneh po koncu vsakega meseca.
Three times a year, within 30 working days of 31 May, 31 August and 31 December, the Commission's accounting officer shall send to the European Parliament and to the Council a report on the implementation of the budget, covering both revenue and expenditure broken down by chapter, article and item.
Trikrat letno, in sicer v 30 delovnih dneh po 31. maju, 31. avgustu in 31. decembru, računovodja Komisije pošlje Evropskemu parlamentu in Svetu poročilo o izvrševanju proračuna, ki zajema prihodke in odhodke, razčlenjene na poglavja, člene in postavke.
Those reports shall also provide details of the utilisation of appropriations carried over from preceding financial years.
Ta poročila prav tako vsebujejo podatke o porabi odobritev, prenesenih iz predhodnih proračunskih let.
The figures and the report on implementation of the budget shall at the same time be sent to the Court of Auditors and published on the Commission's website.
Podatki in poročilo o izvrševanju proračuna se hkrati pošljejo tudi Računskemu sodišču ter objavijo na spletnem mestu Komisije.
By 15 September of each year, the accounting officer shall send to the European Parliament and to the Council a report containing information on current risks noted, general trends observed, new accounting issues encountered, progress on accounting matters, including those raised by the Court of Auditors, and information on recoveries.
Računovodja vsako leto do 15. septembra Evropskemu parlamentu in Svetu pošlje poročilo z informacijami o ugotovljenih trenutnih tveganjih, prepoznanih splošnih trendih, novih računovodskih vprašanjih, napredku pri računovodskih zadevah, vključno z informacijami Računskega sodišča, ter z informacijami o izterjavah.
The accounting system
Računovodski sistem
An institution's accounting system shall serve to organise the budgetary and financial information in such a way that figures can be entered, filed and registered.
Računovodski sistem institucij omogoča tako organizacijo proračunskih in finančnih informacij, da se lahko zneski knjižijo, arhivirajo in evidentirajo.
The accounting system shall consist of general accounts and budgetary accounts.
Računovodski sistem se deli na splošno računovodstvo in proračunsko računovodstvo.
The accounts shall be kept in euro and on the basis of the calendar year.
Računovodske evidence se vodijo v eurih na osnovi koledarskega leta.
The authorising officer by delegation may also keep analytical accounts.
Odredbodajalec na podlagi prenosa pooblastil lahko vodi tudi analitične konte.
Common requirements for the institutions' accounting system
Skupne zahteve za računovodski sistem institucij
The accounting officer of the Commission shall, in accordance with Article 143, after consulting the accounting officers of the other institutions and of the bodies referred to in Article 141, adopt the accounting rules and the harmonised chart of accounts to be applied by all the institutions, the offices referred to in Title V of Part Two and all the bodies referred to in Article 141.
Računovodja Komisije v skladu s členom 143 po posvetovanju z računovodji drugih institucij in organov iz člena 141 sprejme računovodska pravila ter usklajen kontni okvir, ki ga uporabljajo vse institucije, uradi iz naslova V drugega dela in vsi organi iz člena 141.
The general accounts
Splošno računovodstvo
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 institutions and of the bodies referred to in Article 141.
Splošno računovodstvo v kronološkem vrstnem redu in na podlagi dvostavnega knjigovodstva evidentira vse dogodke in dejavnosti, ki vplivajo na gospodarski in finančni položaj ter na sredstva in obveznosti institucij in organov iz člena 141.
Entries in the general accounts
Knjiženje v splošnem računovodstvu
Balances and movements in the general accounts shall be entered in the accounting ledgers.
Stanja in promet v splošnem računovodstvu se knjižijo v poslovne knjige.
All accounting entries, including adjustments to the accounts, shall be based on supporting documents, to which the entries shall refer.
Vse vknjižbe, vključno s popravki na kontih, temeljijo na listinah, na katere se vknjižbe sklicujejo.
The accounting system shall be such as to leave a clear audit trail for all accounting entries.
Računovodski sistem je takšen, da zagotavlja jasno revizijsko sledenje vseh vknjižb.
Accounting adjustments
Računovodski popravki