natgillin/translations-raw huggingface dataset:
In order to remove the barriers to participation in Union grant programmes by persons having the necessary expertise but who are not paid in the form of a salary, as may be the case for those working in small structures, grant rules should take account of the specific remuneration schemes applied by small and medium-sized enterprises ('SMEs'), as defined in Commission Recommendation 2003/361/EC of 6 May 2003 concerning the definition of micro, small and medium-sized enterprises [5].
Da bi odstranili ovire za sodelovanje v programih nepovratnih sredstev Unije oseb, ki imajo potrebne izkušnje, vendar ki ne prejemajo plačil v obliki plače, kot je lahko to primer tistih oseb, ki delajo v majhnih strukturah, bi morala pravila za nepovratna sredstva upoštevati posebne sheme za plačila, ki jih uporabljajo mala in srednja podjetja (MSP), kot je opredeljeno v Priporočilu Komisije 2003/361/ES z dne 6. maja 2003 o opredelitvi mikro, majhnih in srednjih podjetij [5].
The principles of no-profit and co-financing should be adjusted in the light of practical experience and of the diverging interpretations and application of such principles, which results in errors and occasionally in counterproductive effects.
Načela neprofitnosti in sofinanciranja bi bilo treba prilagoditi v luči praktičnih izkušenj in različnih razlag ter uporabe takih načel, kar ima za posledico napake in občasno neproduktivne učinke.
In particular, the definition of profit should focus on eligible costs and the receipts specifically financing those costs, in order to simplify reporting by beneficiaries and to encourage them to diversify their sources of funding.
Zlasti opredelitev dobička bi morala biti osredotočena na upravičene stroške in prejemke, iz katerih se ti stroški financirajo, da se poenostavi poročanje upravičencev in jih spodbudi k diverzifikaciji virov financiranja.
Moreover, the Commission should not presume that other donors will not recover any surplus generated by their own contributions, and should, therefore, only recover profit in proportion to its grant.
Poleg tega Komisija ne bi smela predpostavljati, da drugi donatorji ne bodo izterjali presežkov, ki so jih ustvarili z lastnimi prispevki, zato bi smeli izterjati le dobiček v višini, ki je sorazmerna z njenimi nepovratnimi sredstvi.
Finally, the degressivity principle has not proved to be an effective tool in limiting the risk of dependence of beneficiaries of operating grants on Union funds.
Načelo postopnega zniževanja se ni izkazalo kot ustrezno za omejevanje tveganja odvisnosti od sredstev Unije v primeru upravičencev do nepovratnih sredstev za poslovanje.
In addition, the applicability of the principle of degressivity has been considerably reduced following the necessary introduction of exceptions in a number of basic acts and in the case of simplified forms of grants.
Poleg tega se je uporabnost načela postopnega zniževanja bistveno zmanjšala po obvezni uvedbi izjem v številnih temeljnih aktih in v primeru poenostavljenih oblik nepovratnih sredstev.
In view of these drawbacks, the degressivity requirement applicable to operating grants should be removed.
Zaradi teh pomanjkljivosti bi bilo treba zahtevo postopnega zniževanja, ki se uporablja za nepovratna sredstva za poslovanje, odpraviti.
Access to Union funding for entities with limited administrative resources, which can represent a priority target population for certain grant schemes and be indispensable to achieving Union policy objectives, should be facilitated by further simplifying procedures applicable to low value grants.
Dostop do financiranja Unije za subjekte z omejenimi upravnimi sredstvi, ki lahko predstavljajo prednostno ciljno populacijo za določene sheme nepovratnih sredstev in so nujno potrebne za doseganje ciljev politik Unije, bi bilo treba olajšati z nadaljnjo poenostavitvijo postopkov, ki se uporabljajo za nepovratna sredstva nizke vrednosti.
In order to ensure legal certainty and establish a single set of basic financial rules which beneficiaries can refer to throughout Union programmes, this Regulation should lay down the cost eligibility criteria and specific conditions governing certain categories of costs and should provide for their consistent application.
Da se zagotovi pravna varnost in da se vzpostavi enoten niz osnovnih finančnih pravil, na katera se upravičenci lahko nanašajo v programih Unije, bi morala ta uredba določiti merila upravičenosti stroškov in posebne pogoje, ki veljajo za določene kategorije stroškov, ter zagotoviti njihovo dosledno uporabo.
The conditions for accepting contributions in kind from third parties as co-financing and for determining the value of those contributions should be harmonised so as to reduce the risks of error and litigation.
Da se zmanjšajo tveganja napak in sporov bi bilo treba harmonizirati pogoje za sprejemanje prispevkov v naravi od tretjih oseb v obliki sofinanciranja in za določanje vrednosti teh prispevkov.
For the sake of transparency and in order to take account of the planning constraints specific to them, grant applicants should be informed in the call for proposals of the expected time it will take for grant agreements to be signed or grant decisions to be notified to them.
Zaradi preglednosti in da bi se upoštevale omejitve v zvezi z načrtovanjem, ki so zanje specifična, bi morali biti vložniki za nepovratna sredstva v razpisu za zbiranje predlogov obveščeni o predvidenem času, ki bo potreben, da se podpišejo sporazumi o nepovratnih sredstvih ali da se jim pošljejo uradna obvestila o nepovratnih sredstvih.
For the same purpose, this Regulation should lay down a reference time, based on experience and on the anticipated effects of the simplification measures introduced.
Z enakim namenom bi morala ta uredba na podlagi izkušenj in pričakovanih učinkov uvedenih poenostavitvenih ukrepov določiti referenčni čas.
Where systemic or recurrent errors, having a material impact on a number of grants, are detected, extension of audit findings to the non-audited grants that are impacted should be authorised under strict conditions, so as to alleviate the financial and administrative burden created by on-the-spot controls and audits.
Kadar se ugotovijo sistemske ali ponavljajoče se napake, ki dejansko vplivajo na številna nepovratna sredstva, bi se morala pod strogimi pogoji odobriti razširitev revizije na nerevidirana nepovratna sredstva, kjer so se pojavile napake, da se zmanjša finančno in upravno breme, ki nastane zaradi kontrol in revizij na kraju samem.
The Commission should only resort to extrapolation of the reduction or recovery rate applied to grants for which systemic or recurrent errors have been demonstrated, where it is not possible or practicable with proportionate effort to quantify precisely the amount of ineligible costs for each grant concerned.
Komisija bi morala uporabiti ekstrapolacijo stopnje zmanjšanja ali stopnjo izterjave, ki se uporablja za nepovratna sredstva, pri katerih so se pokazale sistemske ali ponavljajoče se napake, samo takrat, kadar ni mogoče ali ni izvedljivo s sorazmernim naporom natančno ugotoviti zneska neupravičenih stroškov za zadevna nepovratna sredstva.
This Regulation should establish standard periods for which documents relating to Union grants should be kept by beneficiaries so as to avoid divergent or disproportionate contractual requirements while still providing for sufficient time for the Commission and the Court of Auditors to obtain access to such data and documents and perform the ex post checks and audits necessary to protect the Union's financial interests.
Ta uredba bi morala določiti standardna obdobja, v katerih bi morali dokumente v zvezi z nepovratnimi sredstvi Unije upravičenci hraniti, da se izogne odstopajočim ali nesorazmernim pogodbenim zahtevam, pri čemer se Komisiji in Računskemu sodišču še vedno zagotovi dovolj časa, da se pridobi dostop do takšnih podatkov in dokumentov ter opravijo naknadni pregledi in revizije, ki so potrebni za zaščito finančnih interesov Unije.
The possibility for a beneficiary to award financial support to third parties should be extended under certain conditions in order to facilitate the correct implementation of programmes targeting, inter alia, numerous natural persons who can only be reached through cascading grants.
Možnost upravičenca, da finančno podporo dodeli tretjim osebam, bi bilo treba pod določenimi pogoji razširiti, da se olajša pravilno izvajanje programov, namenjenih med drugim številnim fizičnim osebam, ki jih je mogoče doseči le prek posredovanih nepovratnih sredstev.
Nevertheless, the principle according to which a beneficiary may not exercise discretion when awarding financial support to third parties should be maintained, in particular to avoid any confusion between the possibility offered to beneficiaries to design and implement, under their responsibility, actions which involve financial support as an eligible activity and the possibility to entrust budget implementation tasks under shared or indirect management to certain bodies, entities or persons.
Ne glede na to bi bilo treba ohraniti načelo, v skladu s katerim upravičenec ne sme po prostem preudarku dodeliti finančne podpore tretjim osebam, zlasti da se prepreči kakršna koli zmeda med možnostjo, ki je ponujena upravičencem, da pod svojo odgovornostjo oblikujejo in izvedejo ukrepe, ki se nanašajo na finančno podporo kot upravičeno dejavnost in možnost, da se naloge izvrševanja proračuna v okviru deljenega ali posrednega upravljanja poverijo določenim organom, subjektom ali osebam.
As a valuable type of financial support, the use of prizes should be facilitated and the applicable rules clarified by separating prizes from the grant regime and removing any reference to predictable costs.
Uporaba nagrad kot dragocene oblike finančne podpore bi se morala poenostaviti ter veljavna pravila pojasniti, in sicer bi morale biti nagrade urejene ločeno od sistema nepovratnih sredstev, sklicevanja na predvidljive stroške pa odpravljena.
Nevertheless, prizes are not well-suited to all Union policy objectives and should, therefore, be seen as complementing, not substituting, other funding instruments such as grants.
Ne glede na to, nagrade niso primerne za vse cilje politike Unije, zato bi se morale obravnavati kot da dopolnjujejo, ne pa nadomeščajo drugih instrumentov financiranja, kot so nepovratna sredstva.
Financial instruments can be valuable in multiplying the effect of Union funds when those funds are pooled with other funds and include a leverage effect.
Finančni instrumenti so lahko koristni pri povečevanju učinka sredstev Unije, kadar so ta sredstva združena z drugimi sredstvi in vključujejo učinek finančnega vzvoda.
Since such financial instruments cannot be assimilated to services or grants, a new type of financial support should be established.
Ker taki finančni instrumenti ne morejo biti izenačeni s storitvami ali nepovratnimi sredstvi, bi bilo treba vzpostaviti novo vrsto finančne podpore.
Financial instruments should only be implemented under strict conditions, so that there are no budgetary risks for the budget and no risk of market distortion which is inconsistent with state aid rules.
Finančni instrumenti bi se morali izvajati le pod strogimi pogoji, da se prepreči proračunska tveganja za proračun in tveganje izkrivljanja delovanja trg, ki ni skladno s pravili državne pomoči.
Within the framework of the annual appropriations authorised by the European Parliament and the Council for a given programme, financial instruments should be used on a complementary basis, on the basis of an ex ante evaluation demonstrating that they are more effective for the achievement of the Union's policy objectives than other forms of Union funding, including grants.
V okviru letnih odobritev, ki jih za določen program odobrita Evropski parlament in Svet, bi se morali finančni instrumenti uporabljati kot dopolnitev na podlagi predhodne ocene, s katero se dokaže njihova večja učinkovitost pri doseganju ciljev politike Unije v primerjavi z drugimi oblikami financiranja Unije, vključno z nepovratnimi sredstvi.
Financial instruments should be authorised by means of a basic act, defining in particular their objectives and duration.
Finančne instrumente bi bilo treba odobriti s temeljnim aktom, v katerem se opredeli zlasti njihove cilje in trajanje.
Where financial instruments are established without a basic act in duly justified cases, they should be authorised by the European Parliament and the Council in the budget.
Kadar se finančni instrumenti v ustrezno utemeljenih primerih uvedejo brez temeljnega akta, bi jih morala v proračunu odobriti Evropski parlament in Svet.
The instruments that potentially fall under Title VIII of Part One, such as loans, guarantees, equity investments, quasi-equity investment and risk-sharing instruments should be defined.
Instrumente, ki bi lahko spadali v Naslov VIII prvega dela, kot so posojila, jamstva, naložbe lastniškega kapitala, naložbe navideznega lastniškega kapitala in instrumenti delitve tveganja, bi bilo treba opredeliti.
The definition of risk-sharing instruments should allow for the inclusion of credit enhancements for project bonds, covering the debt service risk of a project and mitigating the credit risk of bond holders through credit enhancements in the form of a loan or a guarantee.
Omogočiti bi bilo treba, da opredelitev instrumentov delitve tveganja lahko vključujejo izboljšanje kreditne kvalitete za projektne obveznice, s čimer bi se pokrilo tveganje, povezano s servisiranjem dolga za posamezen projekt in omejilo kreditno tveganje imetnikov obveznic z izboljšanjem kreditne kvalitete v obliki posojila ali jamstva.
Annual repayments, including capital repayments, guarantees released and repayments of the principal of loans should constitute internal assigned revenue.
Letna povračila, tudi vračila kapitala, sproščena jamstva in vračila glavnice posojil bi morala biti opredeljena kot notranji namenski prejemki.
Revenue including dividends, capital gains, guarantee fees and interest on loans and on amounts on fiduciary accounts should be entered in the budget after deduction of management costs and fees.
Prihodki, vključno z dividendami, kapitalskim dobičkom, provizijami za jamstvo ter obrestmi na posojila in na zneske na fiduciarnih računih, se vnesejo v proračun po odbitku stroškov in provizij za upravljanje.
This Regulation should lay down the principles and conditions for financial instruments and rules on the limitation of the financial liability of the Union, the fight against fraud and money laundering, the winding down of financial instruments and reporting.
Ta uredba bi morala določati načela in pogoje za finančne instrumente in pravila o omejevanju finančne obveznosti Unije, preprečevanju goljufije in pranju denarja, opustitvi finančnih instrumentov in poročanju.
The presentation of accounts should be simplified by providing that the Union's accounts comprise only the consolidated financial statements and the aggregated budgetary accounts.
Pripravo zaključnega računa bi bilo treba poenostaviti, tako da se določi, da zaključni račun Unije zajema samo konsolidirane računovodske izkaze in zbirni proračunski izkaz.
It should also be clarified that the consolidation process only concerns the institutions, bodies which are set up under the TFEU and the Euratom Treaty and which have legal personality and receive contributions charged to the budget, and other bodies whose accounts are required to be consolidated in accordance with the accounting rules adopted by the accounting officer.
Poleg tega bi bilo treba tudi pojasniti, da postopek konsolidacije zadeva le institucije, organe, ki so ustanovljeni na podlagi PDEU in Pogodbe Euratom ter so pravne osebe in prejemajo prispevke v breme proračuna, ter druge organe, katerih računi se morajo konsolidirati v skladu z računovodskimi pravili, ki jih sprejme računovodja.
As required by the internationally accepted accounting standards on which Union accounting rules are based, pension liability, together with other employee benefits liabilities, should be recorded in the Union accounts, separately disclosed on the face of the Union balance sheet and explained further in the notes to the financial statements.
V skladu z zahtevami mednarodno sprejetih računovodskih standardov, na katerih temeljijo računovodski predpisi Unije, bi se morale pokojninske obveznosti, skupaj z drugimi obveznostmi za prejemke zaposlenih, evidentirati v zaključnem računu Unije, ločeno izkazati v bilanci Unije ter podrobneje pojasniti v opombah k računovodskim izkazom.
In order to clearly separate the duties and responsibilities of the Commission's accounting officer from those of the accounting officers of institutions or bodies which are set up under the TFEU and the Euratom Treaty and which have legal personality and receive contributions charged to the budget, and other bodies whose accounts are required to be consolidated in accordance with the accounting rules adopted by the accounting officer, the report on budgetary and financial management of the financial year should be prepared by each institution or body and then sent to the European Parliament, the Council and the Court of Auditors by 31 March of the following financial year.
Zaradi jasnega ločevanja nalog in odgovornosti računovodje Komisije od nalog in odgovornosti računovodij institucij ali organov, ki so ustanovljeni na podlagi PDEU in Pogodbe Euratom ter so pravne osebe in prejemajo prispevke v breme proračuna, ter druge organe, katerih računi se morajo konsolidirati v skladu z računovodskimi pravili, ki jih sprejme računovodja, bi morala vsaka institucija ali organ pripraviti poročilo o izvrševanju proračuna in finančnem poslovodenju med proračunskim letom ter ga do 31. marca naslednjega proračunskega leta poslati Evropskemu parlamentu, Svetu in Računskemu sodišču.
It is necessary to update the Union rules and principles on accounting in order to ensure their consistency with the rules of the International Public Sector Accounting Standard Board.
Treba je posodobiti računovodska pravila in načela Unije, da se zagotovi njihova skladnost s pravili Upravnega odbora za mednarodne računovodske standarde za javni sektor (International Public Sector Accounting Standard Board).
The Court of Auditors should ensure that any of its findings that could have an impact on the final accounts of auditees or the legality or regularity of their underlying transactions, are transmitted to the institution or body concerned in good time in order to allow such auditees sufficient time to address those findings.
Računsko sodišče bi moralo zagotoviti, da se vse njegove ugotovitve, ki bi lahko vplivali na zaključne račune revidiranih subjektov ali na zakonitost ali pravilnost z izkazi povezanih transakcij, pravočasno posredujejo zadevni instituciji ali organu, da bi se takim revidiranim subjektom omogočilo dovolj časa za obravnavo teh ugotovitev.
The provisions concerning provisional and final accounts should be updated, in particular, in order to specify the reporting information that should accompany the accounts sent to the Commission's accounting officer for the purpose of consolidation.
Določbe v zvezi z začasnimi zaključnimi računi in končnim zaključnim računom bi bilo treba posodobiti, zlasti da bi določili informacije, ki jih je treba priložiti zaključnim računom, poslanim računovodji Komisije za namen konsolidacije.
As regards the information which is to be submitted by the Commission in the context of discharge, the Commission should, in particular, submit to the European Parliament and to the Council an evaluation report on the Union's finances, in accordance with Article 318 TFEU.
Kar zadeva informacije, ki jih mora Komisija predložiti v okviru razrešnice, bi morala Komisija Evropskemu parlamentu in Svetu v skladu s členom 318 PDEU predložiti zlasti finančno poročilo Unije.
As regards the specific provisions of this Regulation concerning the structural funds, cohesion funds, the European Fisheries Fund, the European Agricultural Fund for Rural Development and funds in the area of Freedom, Security and Justice managed in shared management, the provision for repayment of pre-financing payments, and making appropriations available again, contained in the Commission declaration annexed to Council Regulation (EC) No 1260/1999 of 21 June 1999 laying down general provisions on the Structural Funds [6] should be retained.
V zvezi s posebnimi določbami te uredbe glede strukturnih skladov, kohezijskega sklada, Evropskega sklada za ribištvo, Evropskega kmetijskega sklada za razvoj podeželja ter skladov na področju svobode, varnosti in pravice v okviru deljenega upravljanja, bi bilo treba ohraniti določbo za vračilo plačil predhodnega financiranja in ponovnim dajanjem na voljo odobritev iz izjave Komisije, priložene Uredbi Sveta (ES) št. 1260/1999 z dne 21. junija 1999 o splošnih določbah o strukturnih skladih [6].
Moreover, by way of derogation from the carry-over rule, the Commission should be allowed to carry over commitment appropriations available at the end of the financial year, arising from repayments of pre-financing payments, until the closure of the programme, and to use those commitment appropriations when other commitment appropriations are no longer available.
Poleg tega bi bilo z odstopanjem od pravila v zvezi s prenosi Komisiji treba omogočiti, da se odobritve za prevzem obveznosti, ki so na voljo ob koncu proračunskega leta in izhajajo iz povračil plačil predhodnega financiranja, lahko prenesejo do zaključka programa ter da se te odobritve za prevzem obveznosti lahko uporabijo, kadar druge odobritve za prevzem obveznosti niso več na voljo.
The participation of the Joint Research Centre (JRC) in procurement and grant procedures should be clarified.
Sodelovanje Skupnega raziskovalnega središča v postopkih za oddajo naročil in dodelitev nepovratnih sredstev bi bilo treba pojasniti.
Moreover, in order to carry out the related activities effectively, revenue stemming from participation in such procedures should exceptionally be considered external assigned revenue.
Nadalje bi se morali za učinkovito izpolnjevanje povezanih dejavnosti prihodki, ki izvirajo iz sodelovanja v takšnih postopkih, izjemoma obravnavati kot zunanji namenski prejemki.
The specific provisions relating to the implementation of external actions should be adapted to the changes in the methods of implementation and a differentiated approach should be provided for when the Union is required to respond to humanitarian emergencies, international crises or the needs of third countries undergoing a process of democratic transition.
Posebne določbe glede izvajanja zunanjih ukrepov bi bilo treba prilagoditi spremembam glede načinov izvajanja ter določiti diferenciran pristop, kadar se mora Unija odzvati na izredne humanitarne razmere, mednarodne krize ali potrebe tretjih držav v procesu prehoda v demokracijo.
This Regulation should establish general conditions under which budget support may be used as an instrument in external action.
S to uredbo bi bilo treba zagotoviti splošne pogoje, pod katerimi se lahko uporabi pomoč iz proračuna v obliki instrumenta za zunanje ukrepanje.
Such conditions should relate to ensuring a sufficiently transparent, reliable and effective management of public finances.
Taki pogoji bi morali biti povezani z zagotavljanjem dovolj preglednega, zanesljivega in učinkovitega upravljanja javnih financ.
Furthermore, the Commission should decide in a financing decision on the objectives and expected results to which the payment of budget support should be linked.
Nadalje bi morala Komisija pri sprejemanju odločitve o financiranju določiti cilje in pričakovane rezultate, na katere se veže izplačilo podpore iz proračuna.
Such elements, as well as the conditions under which budget support is to be reimbursed, should be contained in the financing agreement concluded with the beneficiary country.
Taki elementi, kakor tudi pogoji, pod katerimi je treba pomoč vrniti, bi morali biti vsebovani v sporazumu o financiranju, ki se sklene z državo upravičenko.