natgillin/translations-raw huggingface dataset:
Description of the audit approach used to verify the financial data in the accounts accompanying the request for payment of the annual balance submitted by the Responsible Authority defined in Article 14.5 of Commission Delegated Regulation (EU) No 1042/2014.
Opis revizijskega pristopa, ki se uporablja za preverjanje finančnih podatkov v računovodskih izkazih, priložen zahtevku za plačilo letne izravnave, ki ga predloži odgovorni organ v skladu s členom 14(5) Delegirane Uredbe Komisije (EU) št. 1042/2014.
This should include a reference to the audit work carried out as part of the system audits (detailed in section 4) and the audits of expenditure (detailed in section 5) with relevance to the assurance required on the accounts.
To bi moralo vključevati sklic na revizije, izvedene v okviru revizij sistemov (podrobno opisanih v oddelku 4) in revizij odhodkov (podrobno opisanih v oddelku 5), ter relevantne v zvezi z zahtevano zanesljivostjo računovodskih izkazov.
Conclusions drawn from the audit of accounts regarding the true and fair view of the financial data in the accounts accompanying the request for payment of the annual balance submitted by the Responsible Authority, as well as the financial corrections made and reflected in the accounts as a result of such audits.
Zaključki, ki izhajajo iz revizije računovodskih izkazov v zvezi z resničnim in poštenim vpogledom v računovodske izkaze, priložene zahtevku za plačilo letne izravnave, ki ga predloži odgovorni organ, ter finančni popravki, izvedeni kot posledica takšnih revizij ter izraženi v računovodskih izkazih.
Indication of whether any irregularities detected are considered to be systemic in nature and the applicable corrective measures taken.
Navedba, ali so bile ugotovljene sistemske nepravilnosti, in navedba uporabljenih ustreznih popravnih ukrepov.
COORDINATION BETWEEN AUDIT BODIES AND SUPERVISORY WORK BY THE AUDIT AUTHORITY (where applicable)
USKLAJEVANJE ORGANOV, KI IZVAJAJO REVIZIJE, IN NADZORNIH NALOG REVIZIJSKEGA ORGANA (kjer je primerno)
Description of the procedure for coordination between the Audit Authority and any audit bodies that carried out audits as provided for in Article 13 of Commission Delegated Regulation (EU) No 1042/2014, where appropriate.
Opis postopka usklajevanja med revizijskim organom in vsemi organi, ki so izvedli revizije, kot je predvideno v členu 13 Delegirane uredbe Komisije (EU) št. 1042/2014, kadar je to ustrezno.
Description of the procedure for supervision and quality review applied by the Audit Authority on the audit work carried out by such audit bodies.
Opis postopka nadzora in pregleda kakovosti, ki ga je revizijski organ uporabil pri revizijskem delu, ki so ga opravili takšni revizijski organi.
Where applicable, information on reported fraud and suspicions of fraud detected as part of the audits performed by the Audit Authority (including the cases reported by other national or EU bodies and related to the operations audited by the Audit Authority), together with the measures taken.
Kjer je primerno, informacije o prijavljenih in domnevnih goljufijah, odkritih v okviru revizij, ki jih je izvedel revizijski organ (vključno s primeri, ki so jih sporočili drugi nacionalni organi ali organi EU, in primeri v zvezi z operacijami, ki jih je revidiral revizijski organ) ter sprejetih ukrepih.
Where applicable, subsequent events that occurred after the “draft accounts” for the financial year were transmitted to the Audit Authority and before the associated annual control report was transmitted to the Commission, which may be relevant for the opinion issued by the Audit Authority.
Kjer je primerno, kasnejši dogodki, ki so se zgodili po predložitvi ‚osnutka računovodskih izkazov‘ za proračunsko leto revizijskemu organu in pred predložitvijo povezanega letnega poročila o nadzoru Komisiji, ki bi lahko bili pomembni za mnenje, ki ga izda revizijski organ.
In particular, any variances between the financial data presented by the Responsible Authority in the “draft accounts” (i.e. the population from which the audit sample was drawn) and the final accounts submitted to the Commission should be disclosed and explained.
Zlasti bi bilo treba razkriti in pojasniti vse razlike med finančnimi podatki, ki jih je predložil odgovorni organ v ‚osnutku računovodskih izkazov‘ (tj. populaciji, iz katere je izhajal revizijski vzorec), in zaključnimi računi, predloženimi Komisiji.
OVERALL LEVEL OF ASSURANCE
SPLOŠNA STOPNJA ZANESLJIVOSTI
Indication of the overall level of assurance on the proper functioning of the management and control system, and explanation of how such a level was obtained from the combination of the results of the system audits, audits of expenditure and accounts.
Navedba splošne stopnje zanesljivosti v zvezi s pravilnim delovanjem sistema upravljanja in nadzora ter pojasnilo o tem, kako je bila taka stopnja dosežena na podlagi kombinacije rezultatov revizij sistemov, revizij odhodkov in računovodskih izkazov.
Where relevant, the Audit Authority shall also take into account the results of the audit work carried out by other national or EU audit bodies which may have an impact on the financial data reported for the financial year.
Kadar je relevantno, revizijski organ upošteva tudi rezultate revizij, ki so jih opravili drugi nacionalni revizijski organi ali revizijski organi EU in bi lahko vplivali na finančne podatke, sporočene za proračunsko leto.
Assessment of any mitigating and corrective measures implemented by the Responsible Authority such as financial corrections, and an indication of whether additional corrective measures are needed from both a system and financial perspective.
Ocena morebitnih ukrepov za blažitev in popravnih ukrepov, ki jih je izvedel odgovorni organ, kot so finančni popravki, in navedba, ali so potrebni dodatni popravni ukrepi iz sistemskega in finančnega vidika.
ANNEXES TO THE ANNUAL CONTROL REPORT
PRILOGE K LETNEMU POROČILU O NADZORU
Results of system audits (template defined below)
Rezultati revizij sistemov (predloga je opredeljena spodaj)
Results of audits of expenditure (template defined below)
Rezultati revizij odhodkov (predloga je opredeljena spodaj)
Results of audits on additional expenditure (if applicable)
Rezultati revizij dodatnih odhodkov (če je primerno)
Results of system audits
Rezultati revizij sistemov
Audited Entity (e.g. Responsible Authority, Delegated Authority, etc.)
Revidirani subjekt (npr. odgovorni organ, pooblaščeni organ itd.)
Title of the audit
Naslov revizije
Date of the final audit report
Datum končnega revizijskega poročila
Key requirements (where applicable)
Ključne zahteve (kjer je primerno)
[as defined in Table 1- Annex I to Commission Implementing Regulation (EU) No 378/2015]
[kot je opredeljeno v tabeli 1 v Prilogi I k Izvedbeni Uredbi Komisije (EU) št. 378/2015]
Overall assessment (category 1, 2, 3, 4) (as defined in Table 2 — Annex I to Commission Implementing Regulation (EU) No 378/2015)
Splošna ocena (kategorija 1, 2, 3, 4) (kot je opredeljeno v tabeli 2 v Prilogi I k Izvedbeni uredbi Komisije (EU) št. 378/2015)
Results of audits of expenditure
Rezultati revizij odhodkov
Fund/type of payment (1)
Sklad/vrsta plačila (1)
Amount in EUR corresponding to the population or sub-population in the “draft accounts” from which the sample was drawn (2)
Znesek v EUR, ki ustreza populaciji ali podpopulaciji v ‚osnutku računovodskih izkazov‘, iz katerega je vzorec izhajal (2)
Audit sample (EUR amount) (3)
Revizijski vzorec (znesek v EUR) (3)
Audit sample (as % of population) [D = C/B]
Revizijski vzorec (v % populacije) [D = C/B]
Amount of errors detected by the Audit Authority in the sample EUR (4)
Znesek napak, ki jih je revizijski organ odkril v vzorcu (v EUR) (4)
Error rate % in the sample
Stopnja napake v vzorcu v %
[F = E/C] (4)
[F = E/C)] (4)
Total error rate in the population (5)
Skupna stopnja napake v populaciji (5)
Total errors in the population (EUR amount)
Skupne napake v populaciji (znesek v EUR)
(EUR amount) implemented by the Responsible Authority as a result of the total error rate (6)
(znesek v EUR), ki jih je odgovorni organ izvedel zaradi skupne stopnje napake (6)
Residual total error rate (7)
Preostala skupna stopnja napake (7)
[J = (H – I)/B]
[J = (H – I) / B]
Strata (if applicable) (1)
Stratumi (če je primerno) (1)
Total (A)
Vsota (A)
Total (B)
Vsota (B)
Amount EUR
Znesek v EUR
Results of audits on additional expenditure (8)
Rezultati revizij dodatnih odhodkov (8)
Fund/project/payment reference no.
Sklad/projekt/sklicna št. plačila
Additional expenditure audited (3)
Dodatni revidirani odhodki (3)
Amount of errors in the additional expenditure audited (4)
Znesek napak v dodatnih revidiranih odhodkih (4)
Financial corrections implemented by the Responsible Authority on the additional expenditure audited (6)
Finančni popravki, ki jih je odgovorni organ izvedel v dodatnih revidiranih odhodkih (6)
Expenditure linked to interim payments or final payments included in the random/statistical sample
Odhodki, povezani z vmesnimi plačil ali končnimi plačili, vključenimi v naključnem/statističnem vzorcu
Other (to be described) …
Drugo (opis) …
If the financial data — i.e. the audit population — is divided into different strata (e.g. advance payments, interim payments or final payments, other), the information is to be provided by strata where applicable.
Če so finančni podatki – tj. populacija revizije – razdeljeni na različne stratume (npr. predplačila, vmesna plačila ali končna plačila, drugo), je treba podatke, kjer je primerno, navesti po stratumih.
One line for each stratum and the strata parameters must be described in section 5 of the annual control report.
Ena vrstica za vsak stratum, parametri stratumov pa morajo biti opisani v oddelku 5 letnega poročila o nadzoru.
Column B shall refer to the auditable population, i.e. the “draft accounts” representing all payments made by the Responsible Authority in the current financial year from which the sample was drawn.
Stolpec B se nanaša na populacijo, ki se lahko revidira, tj. ‚osnutek računovodskih izkazov‘, ki predstavlja vsa plačila, ki jih odgovorni organ izvrši v tekočem proračunskem letu, iz katerega je vzorec izhajal.
If the audit sample drawn from the current financial year includes interim payments and/or final payments clearing advance payments declared in the accounts of previous financial years, these advance payments shall fall within the scope of the audit of expenditure for the sampled interim payments and/or final payment.
Če revizijski vzorec iz tekočega proračunskega leta vključuje vmesna plačila in/ali končna plačila za obračun predplačil, prijavljenih v računovodskih izkazih za predhodna proračunska leta, ta predplačila spadajo v obseg revizije odhodkov za vzorčena vmesna in/ali končna plačila.
However, for reporting purposes only the interim payments or final payments sampled from the draft accounts of the current financial year shall be reported in Table 10.2 (Column C) and taken into consideration for calculating the audit coverage for the current financial year (Column D).
Vendar se za namene poročanja v tabeli 10.2 (stolpec C) pri izračunu revizijske pokritosti za tekoče proračunsko leto (stolpec D) sporočajo in upoštevajo samo vmesna plačila ali končna plačila, vzorčena iz osnutka računovodskih izkazov za tekoče proračunsko leto. ‚Znesek predplačil‘, obračunan z vmesnimi plačili in/ali končnimi plačili ter preverjen v okviru revizije odhodkov, se sporoči v stolpcu M v tabeli 10.3.
The “amount of the advance payments” cleared by interim payments and/or final payments and verified within the scope of audits of expenditure shall be reported in Table 10.3, Column M. See also footnote 8.
Glej tudi opombo 8.
The Audit Authority shall report the errors detected in the sample (as amounts and as percentage of the sample) before any financial corrections are applied by the Responsible Authority as a result of the audit work carried out by the Audit Authority.
Revizijski organ sporoči napake, ugotovljene v vzorcu (kot zneske in kot odstotek vzorca), preden odgovorni organ uporabi kakršne koli finančne popravke na podlagi revizijskega dela revizijskega organa.
Only the amount of errors relating to the audited interim payments or final payments drawn from the draft accounts of the current financial year shall be taken into consideration for the calculating and reporting of the amount of errors and the error rate in Table 10.2, columns E and F.
Za izračun in poročanje o znesku napak in stopnji napake v stolpcih E in F v tabeli 10.2 se upošteva le znesek napak v zvezi z revidiranimi vmesnimi plačili ali končnimi plačili iz osnutka računovodskih izkazov tekočega proračunskega leta.
The amount of detected errors that have an impact on the “amount of advance payments” cleared should be reported in Table 10.3, Column N.
Znesek ugotovljenih napak, ki vplivajo na ‚višino obračunanih predplačil‘, bi bilo treba navesti v stolpcu N v tabeli 10.3.
The total error rate in the population is the Audit Authority's estimation of the total error rate in the “draft accounts” for the current financial year.
Skupna stopnja napake v populaciji je ocena revizijskega organa glede skupne stopnje napake v ‚osnutku računovodskih izkazov‘ za tekoče proračunsko leto.
The total error rate shall be calculated before any financial corrections are applied by the Responsible Authority.
Skupna stopnja napake se izračuna, preden odgovorni organ uporabi kakršne koli finančne popravke.
The Audit Authority shall describe the methodology used to estimate the total error rate as well as the underlying calculations (including information on stratification, where applicable) in section 5 of the annual control report.
Revizijski organ opiše metodologijo, uporabljeno za oceno skupne stopnje napake, in temeljne izračune (vključno z informacijami o stratifikaciji, kjer je primerno) v oddelku 5 letnega poročila o nadzoru.
In principle, the total error rate shall be the sum of the projected random errors and, if applicable, the total amount of systemic errors in the population and any uncorrected anomalous errors, divided by the population.
Načeloma je skupna stopnja napake vsota napovedanih naključnih napak ter, če je primerno, skupni znesek sistemskih napak v populaciji in nepopravljenih izjemnih napak, deljen s populacijo.
Column I shall disclose the financial corrections implemented by the Responsible Authority solely on the auditable population, i.e. the “draft accounts” for the current financial year from which the sample was drawn.
Stolpec I razkriva finančne popravke, ki jih je odgovorni organ izvedel izključno na populaciji, ki se lahko revidira, tj. za ‚osnutek računovodskih izkazov‘ za tekoče proračunsko leto, iz katerega je izhajal vzorec.
Any financial corrections relating to the “amount of advance payments” cleared should be reported in Table 10.3, Column O.
Finančne popravke v zvezi z obračunanim ‚zneskom predplačil‘ bi bilo treba navesti v stolpcu O v tabeli 10.3.
Column J should disclose the residual error rate in the accounts after the Responsible Authority has implemented the financial corrections for the current financial year only.
Stolpec J bi moral prikazati stopnjo preostalih napak v računovodskih izkazih, potem ko odgovorni organ izvede finančne popravke samo za tekoče proračunsko leto.
Any non-corrected errors in the “amount of advance payments” cleared should not be included in the calculation of the residual error rate for the accounts for the current financial year.
Nepopravljene napake v obračunanem ‚znesku predplačil‘ ne bi smele biti vključene v izračunu stopnje preostalih napak za računovodske izkaze za tekoče proračunsko leto.
In Table 10.3, the Audit Authority must report the results of any audits carried out on items other than the sampled amounts reported in Table 10.2.
V tabeli 10.3 mora revizijski organ poročati o rezultatih vseh revizij, izvedenih na postavkah, razen vzorčenih zneskov, sporočenih v tabeli 10.2.
If the Audit Authority considers it necessary to carry out additional audits (e.g. risk-based audits, audits on negative or zero payments), the results of these additional audits should also be presented in Table 10.3.
Če revizijski organ meni, da je treba opraviti dodatne revizije (tj. revizije na podlagi tveganja, revizije negativnih ali ničelnih plačil), bi bilo treba rezultate teh dodatnih revizij prav tako predstaviti v tabeli 10.3.
As defined in Article 38 of Regulation (EU) No 514/2014.
Kot je opredeljeno v členu 38 Uredbe (EU) št. 514/2014.
The sampling parameters include the sampling unit, population value and size, sample value and size, audit coverage (in EUR and the percentage of items and amounts covered) and the sampling criteria.
Parametri vzorčenja vključujejo vzorčno enoto, vrednost in velikost populacije, vrednost in velikost vzorca, revizijsko pokritost (v evrih in odstotku zajetih enot in zneskov) in merila vzorčenja.
For statistical sampling, the materiality level, confidence level, expected error rate and sampling interval should also be indicated.
Za statistično vzorčenje se navedejo tudi raven pomembnosti, stopnja zaupanja, pričakovana stopnja napake in interval vzorčenja.
If non-statistical sampling is applied, the Audit Authority should indicate the steps taken to ensure randomness of the sample (and its representativity) and provide a sufficient sample size to enable the Audit Authority to estimate the total error of the population and draw up a valid audit opinion.
Če se uporabi nestatistično vzorčenje, revizijski organ navede ukrepe za zagotovitev naključnosti (in reprezentativnosti) vzorca ter zagotovi zadostno velikost vzorca, ki mu omogoča oceno skupne napake v populaciji in pripravo utemeljenega revizijskega mnenja.
For example: eligibility, public procurement, state aid.
Na primer: upravičenost, javna naročila, državna pomoč itn.
Random, systemic or anomalous errors.
Naključne, sistemske ali izjemne napake.
Flat-rate and/or extrapolated financial corrections may be applicable for example if there are systemic errors and/or if the total error rate on the draft accounts is material.
Pavšalni in/ali ekstrapolirani finančni popravki se lahko uporabijo na primer, če prihaja do sistemskih napak in/ali če je skupna stopnja napake v osnutku računovodskih izkazov pomembna.
Column B of Table 10.2.
Stolpec B tabele 10.2.
The overall level of assurance shall correspond to one of the four categories defined in Commission Implementing Regulation (EU) 2017/646: Category 1 (Works well.
Splošna stopnja zanesljivosti ustreza eni od štirih kategorij, opredeljenih v Izvedbeni uredbi Komisije (EU) 2017/646: Kategorija 1 (Dobro deluje.
No or only minor improvement(s) needed), Category 2 (Works. Some improvement(s) needed), Category 3 (Works partially.
Izboljšave niso potrebne ali pa so potrebne le manjše izboljšave.), kategorija 2 (Deluje.
Commission Implementing Regulation (EU) 2018/1292
Izvedbena uredba Komisije (EU) 2018/1292
approving cyphenothrin as an existing active substance for use in biocidal products of product-type 18
o odobritvi cifenotrina kot obstoječe aktivne snovi za uporabo v biocidnih proizvodih 18. vrste proizvodov
Having regard to Regulation (EU) No 528/2012 of the European Parliament and of the Council of 22 May 2012 concerning the making available on the market and use of biocidal products, and in particular the third subparagraph of Article 89(1) thereof,
ob upoštevanju Uredbe (EU) št. 528/2012 Evropskega parlamenta in Sveta z dne 22. maja 2012 o dostopnosti na trgu in uporabi biocidnih proizvodov ter zlasti tretjega pododstavka člena 89(1) Uredbe,
That list includes cyphenothrin.
Navedeni seznam vključuje cifenotrin.
Cyphenothrin has been evaluated for use in biocidal products of product-type 18, insecticides, acaricides and products to control other arthropods, as described in Annex V to Directive 98/8/EC of the European Parliament and of the Council, which corresponds to product-type 18 as described in Annex V to Regulation (EU) No 528/2012.
Cifenotrin je bil ocenjen za uporabo v biocidnih proizvodih 18. vrste proizvodov (insekticidi, akaricidi in proizvodi za nadzor drugih členonožcev), kot je opredeljena v Prilogi V k Direktivi 98/8/ES Evropskega parlamenta in Sveta, kar ustreza 18. vrsti proizvodov, kot je opredeljena v Prilogi V k Uredbi (EU) št. 528/2012.
Greece was designated as a rapporteur Member State and its evaluating competent authority submitted the assessment report together with its recommendations on 11 April 2013.
Grčija je bila imenovana za državo članico poročevalko in njen pristojni ocenjevalni organ je 11. aprila 2013 predložil poročilo o oceni, skupaj s svojimi priporočili.
In accordance with Article 7(2) of Delegated Regulation (EU) No 1062/2014, the opinion of the European Chemicals Agency was formulated on 14 December 2017 by the Biocidal Products Committee, having regard to the conclusions of the evaluating competent authority.
V skladu s členom 7(2) Delegirane uredbe (EU) št. 1062/2014 je Odbor za biocidne pripravke ob upoštevanju ugotovitev pristojnega ocenjevalnega organa 14. decembra 2017 oblikoval mnenje Evropske agencije za kemikalije.
It can be derived from Article 90(2) of Regulation (EU) No 528/2012 that substances for which the Member States' evaluation has been completed by 1 September 2013 should be evaluated while taking into account the conditions set out in Article 5 of Directive 98/8/EC.
Iz člena 90(2) Uredbe (EU) št. 528/2012 je mogoče izpeljati, da bi bilo treba snovi, katerih ocena je bila v državah članicah dokončana pred 1. septembrom 2013, oceniti ob upoštevanju pogojev iz člena 5 Direktive 98/8/ES.
Following the opinion of the European Chemicals Agency, biocidal products of product-type 18 containing cyphenothrin may be expected to satisfy the requirements of Article 5 of Directive 98/8/EC, provided that certain specifications and conditions concerning their use are complied with.
V skladu z mnenjem Evropske agencije za kemikalije je za biocidne proizvode 18. vrste proizvodov, ki vsebujejo cifenotrin, mogoče pričakovati, da izpolnjujejo zahteve iz člena 5 Direktive 98/8/ES, če so izpolnjene nekatere specifikacije in pogoji za njihovo uporabo.
It is therefore appropriate to approve cyphenothrin for use in biocidal products of product-type 18, subject to compliance with certain specifications and conditions.
Zato je primerno cifenotrin odobriti za uporabo v biocidnih proizvodih 18. vrste proizvodov, pod pogojem, da je to v skladu z nekaterimi specifikacijami in pogoji.
The opinion of the European Chemicals Agency concludes that cyphenothrin meets the criteria for being a persistent (P) and toxic (T) substance in accordance with Annex XIII to Regulation (EC) No 1907/2006 of the European Parliament and of the Council.
Iz mnenja Evropske agencije za kemikalije je razvidno, da cifenotrin izpolnjuje merila za razvrstitev kot obstojna (P) in strupena (T) snov v skladu s Prilogo XIII k Uredbi (ES) št. 1907/2006 Evropskega parlamenta in Sveta.
For the purposes of Regulation (EU) No 528/2012, cyphenothrin meets the conditions set out in point (d) of Article 10(1) of Regulation (EU) No 528/2012 and should be therefore considered a candidate for substitution.
Za namene Uredbe (EU) št. 528/2012 cifenotrin izpolnjuje pogoje, določene v točki (d) člena 10(1) Uredbe (EU) št. 528/2012, in bi ga bilo zato treba obravnavati kot možno snov za zamenjavo.
The receiving competent authority or, in the case of an evaluation of an application for a Union authorisation, the evaluating competent authority, should perform a comparative assessment as part of the evaluation of an application for authorisation or for renewal of authorisation of a biocidal product containing cyphenothrin.
Pristojni organ prejemnik ali, v primeru ocenjevanja vloge za dovoljenje Unije, pristojni ocenjevalni organ bi moral izvesti primerjalno oceno kot del ocenjevanja vloge za izdajo dovoljenja ali obnovo dovoljenja za biocidni proizvod, ki vsebuje cifenotrin.