natgillin/translations-raw huggingface dataset:
A separate ex ante evaluation of financial instruments shall only be carried out where such evaluation complying in full with the criteria in paragraphs 1 to 7 is not included in the ex ante evaluation or an impact assessment of the programme or activity covered by a basic act.
Ločeno predhodno ocenjevanje finančnih instrumentov se izvede le takrat, kadar je povsem skladno z merili iz odstavkov 1 do 7, če ni vključeno v predhodno ocenjevanje, presojo vplivov programa ali ukrepe iz temeljnega akta.
Monitoring of financial instruments
Spremljanje finančnih instrumentov
In order to ensure the harmonised monitoring of financial instruments referred to in Article 140(12) of the Financial Regulation, a monitoring system shall be put in place by the authorising officer responsible to contribute to the provision of reasonable assurance that Union funds are used in accordance with Article 32(2) of the Financial Regulation.
Za zagotavljanje usklajenega spremljanja finančnih instrumentov iz člena 140(12) finančne uredbe, odgovorni odredbodajalec vzpostavi sistem spremljanja, ki prispeva k zagotavljanju sprejemljivih zagotovil, da bodo sredstva Unije porabljena v skladu s členom 32(2) finančne uredbe.
The monitoring system shall be used to assess the progress of the implementation towards the achievement of the policy objectives reflected in the relevant output and result indicators established pursuant to the ex ante evaluation, and to analyse the compliance of the implementation with the defined requirements pursuant to Article 140(2) of the Financial Regulation and provide the basis for the Commission’s reporting required under Articles 38(5) and 140(8) of the Financial Regulation.
Sistem spremljanja se uporablja za ocenjevanje napredka pri uresničevanju ciljev politike, ki se kažejo v ustreznih kazalnikih realizacije in rezultatov, določenih na podlagi predhodnega ocenjevanja, ter za analizo skladnosti izvajanja z zahtevami iz člena 140(2) finančne uredbe, ter hkrati zagotavlja podlago za poročanje Komisije iz členov 38(5) in 140(8) finančne uredbe.
In case of indirect management, the monitoring by the Commission shall build on the reporting and accounts provided by entrusted entities and on the audits available and controls carried out by the entrusted entity, taking due account of the management declaration of the entrusted entity and the opinion of the independent audit body referred to in Article 60(5) of the Financial Regulation.
Spremljanje, ki ga izvaja Komisija v okviru posrednega upravljanja temelji na poročanju in računih, ki jih predložijo pooblaščeni subjekti, ter na razpoložljivih revizijah in kontrolah, ki jih opravi pooblaščeni subjekt, pri tem pa se ustrezno upošteva izjava o upravljanju pooblaščenega subjekta in mnenje neodvisnega revizorja iz člena 60(5) finančne uredbe.
The Commission shall review the information provided by the entrusted entities and may carry out controls, including on a sample basis, at the appropriate implementation levels up to final recipients.
Komisija pregleda informacije, ki jih predložijo pooblaščeni subjekti in lahko opravi kontrole, vključno z naključnimi vzorci, na ustreznih nivojih izvedbe vse do končnih prejemnikov.
The monitoring by the entrusted entity shall build on the reporting and accounts provided by financial intermediaries and on the audits available and controls carried out by the financial intermediary, taking due account of the management declaration of the financial intermediary and the opinion of independent auditors.
Spremljanje, ki ga izvaja pooblaščeni subjekt, temelji na poročilih in zaključnih računih, ki jih predložijo finančni posredniki, ter na revizijah in kontrolah, ki jih opravijo finančni posredniki, pri tem pa se ustrezno upošteva izjava o zanesljivosti upravljanja pooblaščenega subjekta in mnenje neodvisnih revizorjev.
Where, no financial intermediary exists, the entrusted entity shall directly monitor the use of the financial instrument based on the reporting and accounts provided by the final recipients.
Če ni finančnih posrednikov, pooblaščeni subjekt neposredno spremlja uporabo finančnega instrumenta na podlagi poročil in zaključnih računov, ki jih predložijo končni prejemniki.
The entrusted entity shall review, where appropriate on a sample basis, the information provided by the financial intermediaries or final recipients and shall carry out controls as set out in the agreement referred to in Article 217.
Kadar je to primerno, pooblaščeni subjekt na naključnih vzorcih pregleda informacije, ki jih predložijo finančni posredniki ali končni prejemniki, prav tako izvaja kontrole, kot je določeno v sporazumu iz člena 217.
In case of direct management, the monitoring by the Commission shall build on the reporting and accounts provided by financial intermediaries and final recipients, subject to appropriate controls.
Spremljanje, ki ga izvaja Komisija, v primeru neposrednega upravljanja temelji na poročilih in zaključnih računih, ki jih predložijo finančni posredniki in končni prejemniki, in sicer v skladu z ustreznimi kontrolami.
The provisions under paragraph 3 shall apply to direct management mutatis mutandis.
Določbe iz odstavka 3 smiselno veljajo za neposredno upravljanje.
The agreements implementing the financial instrument shall contain the provisions necessary for the application of paragraphs 1 to 4.
Sporazumi, na podlagi katerih se izvajajo finančni instrumenti, vsebujejo določbe, potrebne za izvajanje odstavkov 1 do 4.
Treatment of contributions from the CSF Funds
Obravnava prispevkov iz skladov SSO
Separate records shall be kept for contributions from CSF Funds to financial instruments established under Title VIII of the Financial Regulation and supported by CSF Funds pursuant to the sector specific rules.
Za prispevke iz skladov SSO v finančne instrumente iz naslova VIII finančne uredbe se vodijo ločene evidence, podprte s skladi OSS v skladu s pravili, ki veljajo za posamezni sektor.
Contributions from the CSF Funds shall be placed in separate accounts and used in accordance with the objectives of the respective CSF Funds to actions and final recipients consistent with the programme or programmes from which contributions are made.
Prispevki iz skladov SSO se razporedijo na ločene račune in se uporabljajo v skladu s cilji zadevnih skladov SSO za ukrepe in končne prejemnike v skladu s programom ali programi, iz katerih izhajajo prispevki.
As regards contributions from CSF Funds to financial instruments established under Title VIII of the Financial Regulation, the sector specific rules shall apply.
V zvezi s prispevki iz skladov SSO v finančne instrumente iz naslova VIII finančne uredbe se uporabljajo pravila, ki veljajo za posamezni sektor.
Report on budgetary and financial management during the year
Poročilo o upravljanju proračuna in finančnem poslovodenju za tekoče leto
(Article 142 of the Financial Regulation)
(člen 142 finančne uredbe)
The report on budgetary and financial management during the year shall give an accurate description of:
Poročilo o upravljanju proračuna in finančnem poslovodenju za tekoče leto mora vsebovati točen opis:
the achievement of the objectives for the year, in accordance with the principle of sound financial management;
doseganja ciljev v proračunskem letu v skladu z načelom dobrega finančnega poslovodenja;
the financial situation and the events which have had a significant influence on activities during the year.
finančnega položaja in dogodkov, ki so bistveno vplivali na poslovanje med letom.
The report on budgetary and financial management shall be separate from the reports on implementation of the budget.
Poročilo o upravljanju proračuna in finančnem poslovodenju je ločeno od poročil o izvrševanju proračuna.
Exception to the accounting principles
Izjeme pri uporabi računovodskih načel
(Article 144 of the Financial Regulation)
(člen 144 finančne uredbe)
Where, in a specific case, the accounting officers consider that an exception should be made to the content of one of the accounting principles outlined in the Union accounting rules, that exception shall be duly substantiated and reported in the notes to the financial statements referred to in Article 232.
Kadar v določenem primeru računovodje menijo, da je treba dovoliti izjemo pri uporabi enega od računovodskih načel iz računovodskih pravil Unije, mora biti ta izjema primerno utemeljena, o njej pa je treba tudi poročati v pojasnilih k računovodskim izkazom iz člena 232.
Each entry shall be based on dated and numbered supporting documents, produced on paper or on a medium which guarantees the reliability and safeguarding of its content for the periods laid down in Article 48.
Vse vknjižbe temeljijo na datiranih in oštevilčenih listinah na papirju ali mediju, ki zagotavlja zanesljivost in varovanje njihove vsebine v obdobjih iz člena 48.
Operations of the same type, carried out in the same place and on the same day may be summarised in a single supporting document.
Posli iste vrste, ki se izvajajo na istem kraju in na isti dan, se lahko povzamejo v eni sami knjigovodski listini.
Statement of financial performance
Izkaz finančnega uspeha
(Article 145 of the Financial Regulation)
(člen 145 finančne uredbe)
The statement of financial performance shall show the income and charges for the year, classified according to their nature.
Izkaz finančnega uspeha prikazuje prihodek in stroške za tekoče leto, razvrščene glede na njihovo naravo.
Cash flow statement
Izkaz finančnega izida
The cash flow statement shall report cash flows during the period showing the movement between opening and closing treasury amounts.
Izkaz finančnega izida poroča o denarnih tokovih v obdobju, ki kaže gibanje med začetnimi in končnimi zneski zakladnice.
The treasury shall be made up of the following:
Zakladnica vključuje:
cash in hand;
gotovino v blagajni;
bank accounts and deposits payable on demand;
denar na bančnih računih in vpogledne vloge;
other disposable assets which can quickly be converted to cash and whose value is stable.
druga razpoložljiva sredstva, ki jih je mogoče hitro pretvoriti v gotovino in katerih vrednost je stabilna.
Notes to the financial statements
Pojasnila k računovodskim izkazom
The notes referred to in article 145 of the Financial Regulation shall form an integral part of the financial statements.
Pojasnila iz člena 145 finančne uredbe so sestavni del računovodskih izkazov.
The notes shall contain at least the following information:
Pojasnila vključujejo vsaj naslednje informacije:
accounting principles, rules and methods;
računovodska načela, pravila in metode;
explanatory notes, supplying additional information not contained in the body of the financial statements which is necessary for a true and fair view.
pojasnila, v katerih so navedene dodatne informacije, ki jih sami računovodski izkazi ne vsebujejo in ki so potrebne za resničen in pošten prikaz.
Budgetary outturn accounts
Izkazi realizacije proračuna
(Article 146 of the Financial Regulation)
(člen 146 finančne uredbe)
The budgetary outturn accounts shall contain:
Izkazi realizacije proračuna vsebujejo:
information on revenue comprising:
informacije o prihodkih:
changes in the revenue estimates in the budget;
spremembe v oceni prihodkov proračuna;
the revenue outturn;
realizacijo prihodkov in odhodkov;
entitlements established;
ugotovljene upravičenosti;
information showing changes in the total commitment and payment appropriations available;
informacije, ki prikazujejo spremembe vseh razpoložljivih odobritev za prevzem obveznosti in odobritev plačil;
information showing the use made of the total commitment and payment appropriations available;
informacije, ki prikazujejo uporabo vseh razpoložljivih odobritev za prevzem obveznosti in odobritev plačil;
information showing commitments outstanding, those carried over from the previous year and those made during the year.
informacije, ki prikazujejo neporavnane obveznosti, prenesene iz prejšnjega leta in nastale v tekočem letu.
As regards information on revenue, a statement shall also be attached showing, for each Member State, the breakdown of amounts of own resources still to be recovered at the end of the financial year and covered by a recovery order.
V zvezi z informacijami o prihodkih se priloži tudi izkaz, ki za vsako državo članico prikazuje razdelitev zneskov lastnih sredstev, ki jih je treba še izterjati na koncu proračunskega leta in za katere je izdan nalog za izterjavo.
Modalities of transmission of accounts
Načini pošiljanja računov
(Article 148 of the Financial Regulation)
(člen 148 finančne uredbe)
Provisional accounts and the final accounts referred to in Articles 147 and 148 of the Financial Regulation may be sent by electronic means.
Začasni zaključni računi in končni zaključni račun iz členov 147 in 148 finančne uredbe se lahko pošljejo v elektronski obliki.
(Article 151 of the Financial Regulation)
(člen 151 finančne uredbe)
The accounting officer of each institution and body referred to in Article 141 of the Financial Regulation shall draw up and keep updated documents describing the organisation of the accounts and accounting procedures of his institution and body.
Računovodja vsake institucije in organa iz člena 141 finančne uredbe pripravi in sproti posodablja dokumente, ki opisujejo organizacijo računovodstva in računovodske postopke njegove institucije in organa.
Budget revenue and expenditure shall be recorded in the computerised system referred to in Article 236, according to the economic nature of the operation, as current revenue or expenditure or as capital.
Proračunski prihodki in odhodki se evidentirajo v računalniškem sistemu iz člena 236 glede na ekonomsko naravo posla kot tekoči prihodki ali odhodki ali kot kapital.
Computerised systems
Računalniško podprti sistemi
The accounts shall be kept with the help of an integrated computerised system.
Računovodske evidence se vodijo s pomočjo celostnega računalniško podprtega sistema.
Where accounts are kept using computerised systems and subsystems, such systems and subsystems shall be described in full.
Če se računovodske evidence vodijo z računalniško podprtimi sistemi in podsistemi, je take sisteme in podsisteme treba v celoti opisati.
That description shall define the content of all data fields and specify how the system treats individual operations.
Ta opis opredeljuje vsebino vseh podatkovnih polj in določa, kako sistem obravnava vse posamezne operacije.
It shall state how the system guarantees the existence of a complete audit trail for each operation and for any change made to the computerised systems and subsystems so that it is possible at any time to identify the nature of the change and the person who made it.
V opisu mora biti navedeno, kako sistem zagotavlja obstoj popolne revizijske sledi za vsako operacijo in za vsako spremembo računalniško podprtih sistemov in podsistemov, da je mogoče kadar koli ugotoviti vrsto spremembe in osebo, ki je to spremembo izvedla.
The description of computerised accounting systems and subsystems shall indicate any links between those systems and the central accounting system, particularly as regards the transfer of data and the reconciliation of balances.
Opis računalniško podprtih računovodskih sistemov in podsistemov navaja vse povezave med temi sistemi in centralnim računovodskim sistemom, zlasti za prenos podatkov in usklajevanje stanj.
Access to the computerised systems and subsystems shall be confined to persons included on a list of authorised users which is kept and updated by each institution.
Dostop do računalniško podprtih sistemov in podsistemov je omejen na osebe, ki so navedene na seznamu pooblaščenih uporabnikov, ki ga vodi in posodablja vsaka institucija.
Accounting ledgers
Poslovne knjige
(Article 154 of the Financial Regulation)
(člen 154 finančne uredbe)
Each institution and each body referred to in Article 141 of the Financial Regulation shall keep a journal, a general ledger and at least sub-ledgers for debtors, creditors and fixed assets, unless it is not justified by cost-benefit considerations.
Vsaka institucija in vsak organ iz člena 141 finančne uredbe vodi dnevnik, glavno knjigo ter vsaj za dolžnike, upnike in osnovna sredstva tudi pomožne poslovne knjige, razen če to ni stroškovno upravičeno.
The accounting ledgers shall consist of electronic documents which are identified by the accounting officer and offer full guarantees for use as evidence.
Poslovne knjige vsebujejo elektronske listine, ki jih določi računovodja in ki dajejo popolna jamstva, kadar se uporabljajo kot dokazila.
Entries in the journal shall be transferred to the general ledger, itemised according to the chart of accounts referred to in Article 212.
Vknjižbe v dnevnik se prenesejo v glavno knjigo, ki je razčlenjena v skladu s kontnim načrtom iz člena 212.
The journal and the general ledger may be split into as many special journals and special ledgers are necessary to meet requirements.
Dnevnik in glavna knjiga se lahko razdelita na toliko pomožnih dnevnikov in pomožnih knjig, kolikor je potrebno za izpolnitev zahtev.
Entries recorded in special journals and special ledgers shall be centralised at least every month in the journal and in the general ledger.
Vknjižbe v pomožnih dnevnikih in pomožnih knjigah se najmanj enkrat mesečno prenesejo v dnevnik in glavno knjigo.
Trial balance
Bruto bilanca
Each institution and body referred to in Article 141 of the Financial Regulation shall establish a trial balance covering all the accounts of the general accounts, including the accounts cleared during the year, with, in each case:
Vsaka institucija in vsak organ iz člena 141 finančne uredbe pripravi bruto bilanco, ki zajema vse konte iz glavne knjige, vključno s konti, ki so bili obračunani med letom, in ki navaja:
account number;
številko konta;
total debits;
skupaj v breme;
total credits;
skupaj v dobro;
balance.
stanje.
As regards the inventory of fixed assets, the provisions of Articles 246 to 253 shall apply.
V zvezi z evidenco osnovnih sredstev se uporabljajo določbe členov 246 do 253.
Registration
Knjiženje
Entries in the accounts
Knjiženje v računovodski evidenci
Entries shall be made using the double entry method, whereby any movement or variation recorded in the accounts shall be represented by an entry establishing an equivalence between the amount debited and the amount credited in the various accounts affected by that entry.
Pri knjiženju se uporablja metoda dvostavnega knjigovodstva, pri kateri vsak promet ali spremembo, evidentirano v poslovnih knjigah, predstavlja vknjižba, s katero se za vsak znesek v breme vzpostavi protivrednost v dobro na različnih kontih, na katere se ta vknjižba nanaša.
The euro counterpart of a transaction denominated in a currency other than the euro shall be calculated and entered in the accounts.
Za transakcije, izražene v valuti, ki ni euro, se izračuna protivrednost v eurih, ki se vknjiži v računovodsko evidenco.
Transactions in foreign currencies in accounts which can be revalued shall be revalued at least each time the accounts are closed.
Transakcije, ki se vodijo v tujih valutah na kontih in se lahko preračunajo, se preračunajo najmanj vsakič, ko se pripravi zaključni račun.
That revaluation shall be based on the rates laid down in accordance with Article 6.
To preračunavanje temelji na deviznih tečajih, določenih v skladu s členom 6.
The rate to be used for conversion between the euro and another currency to draw up the balance sheet at 31 December of year N shall be that of the last working day of year N.
Tečaj, ki se uporablja za preračun med eurom in drugo valuto za pripravo bilance stanja na dan 31. decembra leta N, je tečaj na zadnji delovni dan leta N.
The Union accounting rules adopted under Article 152 of the Financial Regulation shall specify the conversion and re-evaluation rules to be provided for the purposes of accrual accounting.
Računovodska pravila Unije, sprejeta v skladu s členom 152 finančne uredbe, opredeljujejo pravila za preračun in ponovno oceno, ki se predložijo zaradi računovodstva na podlagi nastanka poslovnega dogodka.
Accounting records
Računovodske evidence
All accounting records shall specify the origin, content and booking reference of each data item and the references of the relevant supporting documents.
Vse računovodske evidence morajo prikazovati izvor, vsebino in knjigovodsko referenco vsake podatkovne postavke in številke ustreznih knjigovodskih listin.
Recording in the journal
Evidentiranje v dnevnik
Accounting operations shall be recorded in the journal by one of the following methods, which are not mutually exclusive:
Računovodske operacije se evidentirajo v dnevnik po eni od naslednjih metod, ki se med seboj ne izključujeta:
day by day, operation by operation;
dnevno, vsaka operacija posebej;
in the form of a monthly summary of the total amounts involved in operations, provided that all documents allowing verification of individual operations day by day are kept.
v obliki mesečnih povzetkov skupnih zneskov operacij, če se hranijo vsi dokumenti, ki omogočajo vsakodnevno preverjanje posameznih operacij.
Validation of entries
Potrjevanje vknjižb
Entries in the journal and in sub-ledgers shall be made final by means of a validation procedure prohibiting any change to or deletion of the entry.
Vpisovanje v dnevnik in v pomožne knjige se izvaja s postopkom potrjevanja, ki prepoveduje vsako spremembo ali izbris vknjižbe.
A closure procedure designed to freeze the chronology of records and guarantee their inviolability shall be implemented at the latest before the final financial statements are presented.
Postopek zaključevanja, s katerim se zaključi vnos vknjižb in zagotovi, da se vknjižbe ne spreminjajo, se izvede najpozneje pred predstavitvijo končnih računovodskih izkazov.
Reconciliation and verification
Usklajevanje in preverjanje
Reconciliation of accounts
Usklajevanje kontov
The balance of accounts in the trial balance shall be reconciled periodically and at least at the annual closure, with the data from the management systems used by authorising officers for the management of assets and liabilities and for the daily input into the accounting system.
Stanje kontov v bruto bilanci se redno usklajuje, najmanj pa ob pripravi letnega zaključnega računa, s podatki iz upravljavskih sistemov, ki jih uporabljajo odredbodajalci za upravljanje sredstev in obveznosti ter za dnevno vnašanje v računovodski sistem.
Periodically, and at least whenever the accounts are closed, the accounting officer shall check that the bank balances correspond to the actual situation, in particular as regards:
Računovodja redno in najmanj ob pripravi zaključnega računa preverja, če dobroimetja na banki ustrezajo dejanskemu stanju, zlasti glede:
cash at bank, by reconciliation of the statements of account from financial institutions;
denarnih sredstev na računih, z usklajevanjem z izpiski finančnih institucij;
cash in cash offices, by reconciliation with the data in the cash book.
denarnih sredstev v blagajni, z usklajevanjem z blagajniškim dnevnikom.
The fixed assets accounts shall be reviewed in accordance with Article 250.
Evidenca osnovnih sredstev se pregleda v skladu s členom 250.
The interinstitutional liaison accounts shall be reconciled monthly.
Medinstitucionalni računi se usklajujejo mesečno.
The suspense accounts shall be opened and reviewed annually by the accounting officer.
Začasne račune vsako leto odpre in pregleda računovodja.
Those accounts shall be under the responsibility of the authorising officer and he shall clear them as soon as possible.
Za te račune je odgovoren odredbodajalec in jih čim prej zapre.
Content and keeping of budget accounts
Vsebina proračunskega računovodstva in njegovo vodenje
(Article 156 of the Financial Regulation)
(člen 156 finančne uredbe)
The budget accounts shall show, for each subdivision of the budget:
Proračunsko računovodstvo za vsako podpodročje proračuna prikazuje:
in the case of expenditure:
za odhodke: