natgillin/translations-raw huggingface dataset:
The accounting officer of the Union body shall apply the rules adopted by the accounting officer of the Commission based on internationally accepted accounting standards for the public sector.
Računovodja organa Unije uporablja pravila, ki jih je sprejel računovodja Komisije, ki temeljijo na mednarodno sprejetih računovodskih standardih za javni sektor.
The accounts of the Union body referred to in Article 92 shall respect the budgetary principles laid down in Articles 5 to 31.
Zaključni račun organa Unije iz člena 92 upošteva proračunska načela iz členov 5 do 31.
The financial statements referred to in Article 92 shall present information, including information on accounting policies, in a manner that ensures it is relevant, reliable, comparable and understandable.
Računovodski izkazi iz člena 92 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 of Regulation (EU, Euratom) No 966/2012.
Pripravijo se v skladu s splošno sprejetimi računovodskimi načeli, kakor so opisana v računovodskih pravilih iz člena 143 Uredbe (EU, Euratom) št. 966/2012.
The financial statements shall be presented in euro and shall comprise:
Računovodski izkazi se pripravijo v eurih 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 of Regulation (EU, Euratom) No 966/2012;
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 Uredbe (EU, Euratom) št. 966/2012;
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 Union body’s activities.
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 organa Unije.
The budgetary implementation reports shall be presented in euro.
Poročila o izvrševanju proračuna se pripravijo v eurih.
The budget result shall consist of the difference between:
Proračunski rezultat je sestavljen iz razlike med:
all the revenue collected in respect of that financial year,
vsemi prihodki v tem proračunskem letu,
the amount of payments made against appropriations for that financial year increased by the amount of the appropriations for the same financial year carried over.
zneskom izvršenih plačil glede na odobritve za to proračunsko leto, čemur se prišteje znesek prenesenih odobritev za isto finančno leto.
The difference referred to in the first subparagraph shall be increased or decreased on the one hand, by the net amount of appropriations carried over from previous financial years which have been cancelled and, on the other hand, by:
Razlika iz prvega pododstavka se po eni strani poveča ali zmanjša za neto znesek odobritev, prenesenih iz prejšnjih proračunskih let, ki so zapadle, in po drugi strani za:
payments made in excess of non-differentiated appropriations carried over from the previous financial year, as a result of change in euro rates,
izvršena plačila, ki presegajo nediferencirana sredstva, prenesena iz prejšnjega proračunskega leta, zaradi spremembe tečaja eura,
the balance resulting from exchange gains and losses during the financial year, both realised and non-realised.
razliko med deviznimi dobički ali izgubami v proračunskem letu, tako realiziranimi kot tudi nerealiziranimi.
The structure of the budgetary implementation reports shall be the same as that of the budget of the Union body itself.
Struktura predstavitve poročil o izvrševanju proračuna je enaka kot tista, uporabljena za sam organ Unije.
The accounting officer of the Union body shall send the provisional accounts to the accounting officer of the Commission and to the Court of Auditors by 1 March of the following year.
Računovodja organa Unije računovodji Komisije in Računskemu sodišču do 1. marca naslednjega leta pošljejo svoje začasne zaključne račune.
The accounting officer of the Union body 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.
Računovodja organa Unije računovodji Komisije do 1. marca naslednjega leta pošlje tudi sveženj poročil v standardizirani obliki, ki jo za konsolidacijo določi računovodja Komisije.
Approval of the final accounts
Potrditev končnega zaključnega računa
In accordance with Article 148(1) of Regulation (EU, Euratom) No 966/2012, the Court of Auditors shall, by 1 June of the following year at the latest, make its observations on the provisional accounts of the Union body.
V skladu s členom 148(1) Uredbe (EU, Euratom) št. 966/2012 Računsko sodišče najpozneje do 1. junija naslednjega leta da svoje pripombe o začasnem zaključnem računu organa Unije.
On receiving the Court of Auditors’ observations on the provisional accounts of the Union body, the accounting officer shall draw up the final accounts of the Union body in accordance with Article 50.
Po prejemu opažanj Računskega sodišča o začasnem zaključnem računu organa Unije, računovodja pripravi končni zaključni račun organa Unije v skladu s členom 50.
The director shall send them to the management board, which shall give an opinion on these accounts.
Direktor zaključni račun pošlje upravnemu odboru, ki nato o njem poda svoje mnenje.
The accounting officer shall send the final accounts, together with the opinion of the management board, to the accounting officer of the Commission, the Court of Auditors, the European Parliament and the Council, by 1 July of the following financial year.
Računovodja pošlje končni zaključni račun, skupaj z mnenjem upravnega odbora, računovodji Komisije ter Računskemu sodišču, Evropskemu parlamentu in Svetu do 1. julija naslednjega proračunskega leta.
The accounting officer of the Union body 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.
Računovodja organa Unije računovodji Komisije do 1. julija pošlje tudi sveženj poročil v standardizirani obliki, ki jo za konsolidacijo določi računovodja Komisije.
The accounting officer of the Union body 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 organa Unije 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 accounts 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 final accounts of the Union body shall be published in the Official Journal of the European Union by 15 November of the following year.
Končni zaključni račun organa Unije se objavi v Uradnem listu Evropske unije do 15. novembra naslednjega leta.
The Director shall send the Court of Auditors a reply to the observations made in its annual report by 30 September of the following year at the latest.
Direktor pošlje Računskemu sodišču odgovor na opažanja iz letnega poročila najpozneje do 30. septembra naslednjega leta.
The replies of the Union body shall be sent to the Commission at the same time.
Odgovori organa Unije so istočasno poslani tudi Komisiji.
Accounting and property inventories
Knjigovodska evidenca in evidenca premoženja
The accounting system of the Union body shall serve to organise the budgetary and financial information in such a way that figures can be entered, filed and registered.
Računovodski sistem organa Unije omogoča tako organizacijo proračunskih in finančnih informacij, da se lahko zneski knjižijo, arhivirajo in evidentirajo.
The accounts shall be kept in euro on the basis of the calendar year.
Računovodske evidence se vodijo v eurih na osnovi koledarskega leta.
The authorising officer may also keep analytical accounts.
Odredbodajalec lahko vodi tudi analitične konte.
Common requirements for the institutions’ accounting system
Skupne zahteve za računovodski sistem institucij
The accounting rules and the harmonised chart of accounts to be applied by the Union body shall be adopted by the Commission’s accounting officer in accordance with Article 152 of Regulation (EU, Euratom) No 966/2012.
Računovodska pravila in usklajeni kontni okvir, ki ga uporablja organ Unije, sprejme računovodja Komisije v skladu s členom 152 Uredbe (EU, Euratom) št. 966/2012.
General and budgetary accounts
Splošno in proračunsko 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 Union body.
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 organa Unije.
The accounting officer of the Union body shall, after the close of the financial 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.
Računovodja organa Unije po izteku proračunskega leta in do datuma priprave zaključnega računa sprejme kakršne koli popravke, ki ne vsebujejo izdatkov ali prihodkov za navedeno leto in so potrebni za pravilno in pošteno pripravo tega računa.
Such adjustments shall comply with the accounting rules referred to in Article 101.
Taki popravki so skladni z računovodskimi pravili iz člena 101.
The budgetary accounts shall provide a detailed record of the implementation of the budget of the Union body.
Proračunsko računovodstvo zagotavlja natančen zapis izvrševanja proračuna organa Unije.
For the purposes of paragraph 1, the budgetary accounts shall record all budgetary revenue and expenditure operations provided for in Title IV.
Za namene odstavka 1 proračunsko računovodstvo evidentira vse proračunske prihodke in odhodke iz naslova IV.
Property inventory
Vodenje evidence premoženja
The Union body shall keep inventories showing the quantity and value of all the tangible, intangible and financial assets constituting Union property in accordance with a model drawn up by the accounting officer of the Commission.
Organ Unije vodi evidenco premoženja, ki prikazuje količino in vrednost vseh opredmetenih, neopredmetenih in finančnih sredstev, ki sestavljajo premoženje Unije, v skladu z vzorcem, ki ga pripravi računovodja Komisije.
The Union body shall check that entries in the inventory correspond to the actual situation.
Organ Unije preveri, ali knjižbe v evidenco ustrezajo dejanskemu stanju.
The sale of the Union body’s tangible assets shall be suitably advertised.
Prodaja opredmetenih sredstev organa Unije se ustrezno objavi.
EXTERNAL AUDIT, DISCHARGE AND COMBATTING FRAUD
ZUNANJA REVIZIJA, RAZREŠNICA IN BOJ PROTI GOLJUFIJAM
An independent external auditor shall verify that the annual accounts of the Union body, properly present the income, expenditure and financial position of the Union body prior to the consolidation in the final accounts of the Union body.
Neodvisni zunanji revizor preveri, da letni zaključni računi organa Unije ustrezno prikazujejo njegove prihodke, odhodke in finančno stanje organa Unije pred konsolidacijo v končnem zaključnem računu organa Unije.
Unless otherwise provided for in the constituent act, the Court of Auditors shall prepare a specific annual report on the Union body in line with the requirements of Article 287(1) of TFEU.
Če ni v aktu o ustanovitvi drugače določeno, Računsko sodišče pripravi posebno letno poročilo za organ Unije v skladu z zahtevami iz člena 287(1) PDEU.
In preparing the report referred to in the second subparagraph, the Court shall consider the audit work performed by the independent external auditor referred to in the first subparagraph and the action taken in response to his or her findings.
Pri pripravi poročila iz drugega pododstavka Računsko sodišče upošteva revizijsko delo, ki ga je opravil neodvisni zunanji revizor iz prvega pododstavka, in ukrepe, sprejete na podlagi njegovih ugotovitev.
The Union body shall send to the Court of Auditors the budget of the Union body, as finally adopted.
Organ Unije pošlje Računskemu sodišču proračun organa Unije, kakor je bil dokončno sprejet.
It shall inform the Court of Auditors, as soon as possible, of all decisions and acts adopted pursuant to Articles 10, 14, 19 and 23.
Čim prej obvesti Računsko sodišče o vseh odločitvah in aktih, sprejetih na podlagi členov 10, 14, 19 in 23.
The scrutiny carried out by the Court of Auditors shall be governed by Articles 158 to 163 of Regulation (EU, Euratom) No 966/2012.
Nadzor, ki ga opravlja Računsko sodišče, urejajo členi 158 do 163 Uredbe (EU, Euratom) št. 966/2012.
The European Parliament, upon a recommendation from the Council, shall, before 15 May of year N+2 save where otherwise provided in the constituent act, give a discharge to the director in respect of the implementation of the budget for year N. The director shall inform the management board of the observations of the European Parliament contained in the resolution accompanying the discharge decision.
Na priporočilo Sveta da Evropski parlament pred 15. majem leta N + 2, razen kadar je določeno drugače v aktu o ustanovitvi, direktorju razrešnico v zvezi z izvrševanjem proračuna za leto N. Direktor upravni odbor obvesti o ugotovitvah Evropskega parlamenta iz resolucije, ki se pripravi v okviru odločitve o razrešnici.
If the date provided for in paragraph 1 cannot be met, the European Parliament or the Council shall inform the director of the reasons for the postponement.
Če datuma iz odstavka 1 ni mogoče spoštovati, Evropski parlament ali Svet obvesti direktorja o razlogih za odložitev.
If the European Parliament postpones the decision giving a discharge, the director, in cooperation with the management board, shall make every effort to take measures as soon as possible to remove or facilitate removal of the obstacles to that decision.
Če Evropski parlament odloži sprejetje sklepa o razrešnici, direktor v sodelovanju z upravnim odborom stori vse potrebno, da čim prej sprejme ukrepe za odpravo ali za lažjo odpravo ovir za sprejetje tega sklepa.
The discharge decision shall cover the accounts of all the revenue and expenditure of the Union body, the budget result and the assets and liabilities of the Union body shown in the financial statement.
Sklep o razrešnici zajema zaključni račun vseh prihodkov in odhodkov organa Unije, proračunski rezultat ter sredstva in obveznosti organa Unije, prikazane v računovodskih izkazih.
With a view to granting the discharge, the European Parliament shall, after the Council has done so, examine the accounts and financial statements of the Union body.
Za podelitev razrešnice Evropski parlament, potem ko je to storil tudi Svet, pregleda zaključni račun in računovodske izkaze organa Unije.
It shall also examine the annual report made by the Court of Auditors, together with the replies of the director of the Union body, any relevant special reports by the Court of Auditors in respect of the financial year concerned and the Court of Auditors’ statement of assurance as to the reliability of the accounts and the legality and regularity of the underlying transactions.
Pregleda tudi letno poročilo Računskega sodišča skupaj z odgovori direktorja organa Unije, ustrezna posebna poročila Računskega sodišča za zadevno proračunsko leto ter izjavo Računskega sodišča o zanesljivosti računovodskih izkazov ter zakonitosti in pravilnosti z njimi povezanih transakcij.
The director shall submit to the European Parliament, at its request, in the same manner as provided for in Article 165(3) of Regulation (EU, Euratom) No 966/2012 any information required for the smooth application of the discharge procedure for the financial year concerned.
Direktor Evropskemu parlamentu na njegovo zahtevo na enak način, kot je določen v členu 165(3) Uredbe (EU, Euratom) št. 966/2012, predloži vse potrebne informacije za nemoteno uporabo postopka razrešnice za zadevno proračunsko leto.
The director 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 sprejme vse ustrezne ukrepe na podlagi ugotovitev, izraženih v sklepu Evropskega parlamenta o razrešnici, 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 those observations and comments.
Na zahtevo Evropskega parlamenta ali Sveta direktor poroča o ukrepih, sprejetih na podlagi navedenih ugotovitev in pripomb.
The director shall send a copy thereof to the Commission and the Court of Auditors.
Direktor pošlje kopijo poročila Komisiji in Računskemu sodišču.
On-the-spot checks by the Commission, the Court of Auditors and OLAF
Pregledi na kraju samem, ki jih opravijo Komisija, Računsko sodišče in Evropski urad za boj proti goljufijam
The EU body shall grant Commission staff and other persons authorised by it, as well as the Court of Auditors, access to its sites and premises and to all the data and information, including data and information in electronic format, needed in order to conduct their audits.
Organ EU osebju Komisije in drugim osebam, ki jih je pooblastila Komisija, ter Računskemu sodišču omogoči dostop, potreben za opravljanje revizije, do objektov in prostorov ter do vseh informacij, vključno z informacijami v elektronski obliki.
The European Anti-Fraud Office (OLAF) may carry out investigations including on-the-spot checks and inspections, in accordance with the provisions and procedures laid down in Regulation (EU, Euratom) No 883/2013 of the European Parliament and of the Council [9] and Council Regulation (Euratom, EC) No 2185/96 [10] with a view to establishing whether there has been fraud, corruption or any other illegal activity affecting the financial interests of the Union in connection with grant or contract awarded under this Regulation.
2. Evropski urad za boj proti goljufijam (OLAF) lahko opravi preiskave, vključno s pregledi in inšpekcijami na kraju samem, v skladu z določbami in postopki iz Uredbe (EU, Euratom) št. 883/2013 Evropskega parlamenta in Sveta [9] ter Uredbe Sveta (Euratom, ES) št. 2185/96 [10], da se ugotovi, ali je prišlo do goljufije, korupcije ali drugih nezakonitih dejanj, ki škodijo finančnim interesom Unije, v zvezi z nepovratnimi sredstvi ali naročilom, oddanim v okviru te uredbe.
Without prejudice to paragraphs 1 and 2, agreements with third countries and international organisations, contracts, grants and procurements of the EU body shall contain provisions expressly empowering the European Court of Auditors and OLAF to conduct such audits and investigations, according to their respective competences.
Brez poseganja v odstavka 1 in 2 sporazumi s tretjimi državami in mednarodnimi organizacijami, pogodbe, nepovratna sredstva in javna naročila organa Unije vsebujejo določbe, ki izrecno pooblaščajo Evropsko računsko sodišče in OLAF za izvajanje takšnih revizij in preiskav, in sicer v skladu z njihovimi pristojnostmi.
The European Parliament, the Council and the Commission shall be entitled to obtain any necessary information or explanations from the Union body regarding budgetary matters within their fields of competence.
Evropski parlament, Svet in Komisija so upravičeni, da lahko od organa Unije zahtevajo vse potrebne informacije ali pojasnila glede proračunskih zadev v svoji pristojnosti.
Adoption of the new financial regulation of the Union body
Sprejetje nove finančne uredbe organa Unije
Each body referred to in Article 208 of Regulation (EU, Euratom) No 966/2012 shall adopt a new financial regulation in view of its entry into force on 1 January 2014 or, in any event, within six months of the date on which a body falls within the scope of Article 208 of that Regulation, following the granting of a contribution charged to the budget.
Vsak organ iz člena 208 Uredbe (EU, Euratom) št. 966/2012 sprejme novo finančno uredbo z začetkom veljavnosti s 1. januarjem 2014 ali v vsakem primeru v šestih mesecih od datuma, ko se organ uvrsti na področje uporabe člena 208 navedene uredbe, po dodelitvi prispevka iz proračuna.
Rules implementing the financial regulation of the Union body
Pravila za izvajanje finančne uredbe organa Unije
The management board shall, as far as is necessary and with the Commission’s prior consent, adopt detailed rules for implementing the financial regulation of the Union body, on a proposal from its Director.
Upravni odbor po potrebi in s predhodnim soglasjem Komisije na predlog direktorja organa Unije sprejme podrobna pravila za izvajanje finančne uredbe organa Unije.
Commission Regulation (EC, Euratom) No 2343/2002 of 19 November 2002 on the framework Financial Regulation for the bodies referred to in Article 185 of Council Regulation (EC, Euratom) No 1605/2002 on the Financial Regulation applicable to the general budget of the European Communities (OJ L 357, 31.12.2002, p. 72).
Uredba Komisije (ES, Euratom) št. 2343/2002 z dne 19. novembra 2002 o okvirni finančni uredbi za organe iz člena 185 Uredbe Sveta (ES, Euratom) št. 1605/2002 o finančni uredbi za splošni proračun Evropskih skupnosti (UL L 357, 31.12.2002, str. 72).
Regulation (EEC, Euratom) No 1182/71 of the Council of 3 June 1971 determining the rules applicable to periods, dates and time limits (OJ L 124, 8.6.1971, p. 1).
Uredba Sveta (EGS, Euratom) št. 1182/71 z dne 3. junija 1971 o določitvi pravil glede rokov, datumov in iztekov rokov (UL L 124, 8.6.1971, str. 1).
Regulation (EC, Euratom) No 2343/2002 is repealed with effect from 1 January 2014.
Uredba (ES, Euratom) št. 2343/2002 se razveljavi z učinkom od 1. januarja 2014.
However, Article 40 shall continue to apply until 31 December 2014 and paragraphs 4 and 7 of Article 27 shall continue to apply until 31 December 2015.
Vendar se člen 40 še naprej uporablja do 31. decembra 2014, odstavka 4 in 7 člena 27 pa do 31. decembra 2015.
However, Articles 47 and 82(5) shall apply from 1 January 2015 and Article 32 and paragraphs 5 and 8 of Article 33 shall apply from 1 January 2016.
Vendar se člen 47 in člen 82(5) uporabljata od 1. januarja 2015, člen 32 in člen 33(5) in (8) pa se uporabljata od 1. januarja 2016.
Commission Regulation (EU) No 1272/2013
Uredba Komisije (EU) št. 1272/2013
amending Annex XVII to Regulation (EC) No 1907/2006 of the European Parliament and of the Council on the Registration, Evaluation, Authorisation and Restriction of Chemicals (REACH) as regards polycyclic aromatic hydrocarbons
o spremembi Priloge XVII k Uredbi (ES) št. 1907/2006 Evropskega parlamenta in Sveta o registraciji, evalvaciji, avtorizaciji in omejevanju kemikalij (REACH) glede policikličnih aromatskih ogljikovodikov