natgillin/translations-raw huggingface dataset:
Where the amounts of potential recoveries are quantifiable, they are disclosed in note 6 to the consolidated accounts. 
Kadar je zneske morebitnih vračil mogoče količinsko opredeliti, se razkrijejo v pojasnilu 6 h konsolidiranim računovodskim izkazom.
In agriculture, a financial clearance decision is taken around 6 months after the end of the financial year in question, through which the Commission establishes the amount of expenditure recognised as chargeable to the EU budget for that year. 
Za kmetijske odhodke se sklep o finančni potrditvi sprejme približno šest mesecev po izteku zadevnega proračunskega leta, pri čemer Komisija z njim določi znesek odhodkov, ki se prizna v breme proračuna EU za navedeno leto.
This role of the financial clearance decision is not called into question by the fact that subsequently financial corrections may be imposed on Member States through conformity decisions. 
Na vlogo sklepa o finančni potrditvi ne vpliva dejstvo, da se lahko državam članicam s sklepi o skladnosti naknadno naložijo finančni popravki.
Both quantifiable amounts of potential recoveries by the Member States and the amount of expenditure which is likely to be excluded from financing by future conformity decisions are booked as an asset (or disclosed as a contingent asset) in the Commission’s accounting system and in a note to the financial statements. 
Oba količinsko opredeljiva zneska morebitnih izterjav s strani držav članic in znesek odhodka, ki bo verjetno izključen iz financiranja s prihodnjimi sklepi o skladnosti, so v računovodskem sistemu Komisije in v pojasnilu k računovodskim izkazom knjiženi kot sredstva (ali razkriti kot pogojna sredstva).
The Commission considers that, for agriculture, the information on recoveries which it receives from Member States is reliable because it is certified by independent audit bodies. 
Komisija meni, da so informacije o izterjavah v zvezi s kmetijstvom, ki jih prejme od držav članic, zanesljive, ker so jih potrdile neodvisne revizijske službe.
In Agriculture, the conformity decisions identify, for each financial correction, the year in which the payment concerned by that correction was made. 
V kmetijstvu sklepi o skladnosti za vsak finančni popravek opredeljujejo leto, v katerem se je s popravkom izvedlo zadevno plačilo.
Financial reporting in agriculture includes information on recoveries made by the Member States as well as corrections made by the Commission, on the amount of corrections decided per financial year and per calendar year, on the financial implementation of these corrections as well as on the corresponding amounts cashed, for EAGF as well as for Rural Development. 
Finančno poročanje v kmetijstvu vključuje informacije o izterjavah, ki so jih izvedle države članice, in tudi popravkih, ki jih je izvedla Komisija, o znesku popravkov, sprejetih po proračunskem in po koledarskem letu, o finančnem izvajanju teh popravkov ter tudi o ustreznih unovčenih vsotah za EKJS in razvoj podeželja.
EN 10.11.2011 OfficialJournaloftheEuropeanUnion 41 Observations raised in prior years Progress made Commission reply Court analysis Transfer of assets of Galileo Transfer of assets of Galileo 4. 
SL 10.11.2011 UradnilistEvropskeunije 41 Opažanja iz prejšnjih let Dosežen napredek Odgovor Komisije Analiza Sodišča Prenos sredstev programa 4.
Transfer of assets of Galileo Transfer of assets of Galileo The agreements for the transfer to the Union of the ownership of all assets created, developed or acquired for the Galileo programme are not yet fully implemented. 
Prenos sredstev programa Galileo Prenos sredstev programa Galileo Prenos sredstev programa Galileo Galileo Sporazumi o prenosu vseh ustvarjenih, razvitih ali pridobljenih sredstev programa Galileo na Unijo še niso v celoti izvršeni.
As all expenditure incurred so far is treated as research expenses there is no impact on the balance sheet. 
Ker so vsi doslej nastali odhodki obravnavani kot odhodki za razi­ skave, to nima nobenega vpliva na bilanco stanja.
However, the Commission should ensure that all information is available at the time when the transfer takes place in order to safeguard assets effectively. 
Vendar bi morala Komisija zagotoviti, da so v času izvedbe prenosa na voljo vse informacije, da se sredstva uspešno zavarujejo.
The Commission is working with the European Space Agency to ensure that at the time of the transfer all the necessary accounting and technical information will be available to guarantee a smooth handover. 
Komisija sodeluje z Evropsko vesoljsko agencijo, da bi zagotovila razpoložljivost vseh potrebnih računovodskih in tehničnih informacij v času prenosa in s tem nemoten potek predaje.
This transfer is foreseen at the end of the in orbit validation phase, expected to be in 2012. 
Prenos je predviden ob zaključku validacijske faze v orbiti, do katerega naj bi prišlo v letu 2012.
European Space Agency on the implementation of its new accounting system and on the consequent improvement of their financial reporting. issue. 
Komisija skrbno spremlja napredek Evropske vesoljske agencije pri izva­ janju njenega novega računovodskega sistema in pri posledičnem izbolj­ ševanju njenega finančnega poročanja.
Key financial information on Revenue in 2010 is provided in Table 2.1. 
Ključne finančne informacije o prihodkih v letu 2010 so pred­ stavljene v tabeli 2.1.
Own resources constitute by far the main source of financing of budgetary expenditure (93,8 %). 
Lastna sredstva so daleč največji vir financiranja proračunskih odhodkov (93,8 %).
The chapter also includes a summary of how the Commission has responded to the findings of the Court’s Special Report No 2/2008 concerning Binding Tariff Information. 
V poglavju je tudi povzetek odgovora Komisije na ugotovitve iz Posebnega poročila Sodišča št. 2/2008 o zavezujočih tarifnih informa­ cijah.
EN 10.11.2011 OfficialJournaloftheEuropeanUnion 45 T H E C O U R T ’ S O B S E R VA T I O N S Specific characteristics of Revenue 2.2. There are three categories of own resources (1): tradi­ tional own resources (customs duties collected on imports and sugar production charge — TOR), own resources calculated on the basis of value added tax (VAT) collected by Member States, and own resources derived from Member States’ gross national income (GNI). 
6,2 SL 10.11.2011 UradnilistEvropskeunije 45 U G O T OV I T V E S OD I Š Č A Posebne značilnosti prihodkov 2.2 Lastnih sredstev je troje vrst(1): tradicionalna lastna sredstva (carinske dajatve pri uvozu in proizvodna dajatev za sladkor – tradicionalna lastna sredstva), lastna sredstva, izraču­ nana na osnovi davka na dodano vrednost (DDV), ki ga zberejo države članice, in lastna sredstva, ki temeljijo na bruto nacionalnem dohodku (BND) držav članic.
Three quarters of these amounts are paid to the Union budget, the remaining quarter being retained to cover collection costs. 
Tri četrtine teh zneskov se plačajo v proračun Unije, preostala četrtina pa se zadrži za stroške zbiranja.
Each Member State sends the Commission a monthly statement of established duties (the ‘A accounts’) and a quarterly statement of those established duties which are not included therein (the ‘B accounts’) (2). 
Vsaka država članica pošlje Komisiji mesečni izkaz ugotovljenih obveznosti („računi A“) in četrtletni izkaz tistih ugotovljenih obveznosti, ki niso vključene vanj („računi B“) (2).
The VAT-and GNI-based own resources are contributions resulting from the application of uniform rates to Member States’ notionally harmonised VAT assessment bases or to the Member States’ GNI respectively. 
2.4 LastnasredstvaiznaslovaDDVinBNDsoprispevki, odmerjeni po enotnih stopnjah od teoretično usklajenih osnov za odmero DDV držav članic ali BND držav članic.
2.5. CertainMemberStatesbenefitfromareducedcallrate for VAT(3) and a gross reduction in their annual GNI contribution (4) for the period 2007-2013. 
2.5 Nekaterimdržavamčlanicamjevobdobju2007–2013 odobreno znižanje deleža prevzetih obveznosti iz sredstev iz DDV vira (3) in bruto znižanje njihovih letnih prispevkov na osnovi BND (4).
In addition, the United Kingdom is granted a correction in respect of budgetary imbalances (‘the UK correction’) which involves a reduction in its payments of GNI-based own resources. 
Poleg tega je Združenemu kraljestvu odobren popravek zaradi proračunskih neravnovesij („popravek za Združeno kraljestvo“), ki zajema znižanje njegovih plačil lastnih sredstev iz naslova BND.
2.6. AftertakingintoaccountthetotalofTOR,VAT-based own resources and other revenue, the GNI-based own resources are used to balance the budget. 
2.6 Po upoštevanju skupnega zneska tradicionalnih lastnih sredstev, lastnih sredstev iz naslova DDV in drugih prihodkov, se za uravnoteženje proračuna uporabijo lastna sredstva iz naslova BND.
17), and Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000 implementing Decision 2007/436/EC, Euratom on the system of the European Commun­ ities’ own resources (OJ L 130, 31.5.2000, p. 
17) in Uredbo Sveta (ES, Euratom) št. 1150/2000 z dne 22. maja 2000 o izvajanju Sklepa 2007/436/ES, Euratom o sistemu virov lastnih sredstev Skupnosti (UL L 130, 31.5.2000, str.
1), as last amended by Regulation (EC, Euratom) No 105/2009 (OJ L 36, 5.2.2009, p. 1). 
1), kakor je bila nazadnje spremenjena z Uredbo (ES, Euratom) št.
(2) When duties or levies remain unpaid and no security has been provided, or they are covered by securities but have been chal­ lenged, Member States may suspend making these resources available by entering them in these separate accounts. 
(2) Če dajatve ali prelevmani še niso plačani in zanje ni bilo zagoto­ vljeno jamstvo, oziroma jih krije jamstvo, vendar se izpodbijajo, lahko države članice zadržijo dajanje teh sredstev na voljo tako, da jih vknjižijo v te ločene račune.
Annex 1.1, Part 2, describes the Court’s overall audit approach and methodology. For the audit of Revenue, the following specific points should be noted: (a) The audit involved examination at the Commission level of a representative statistical sample of 55 recovery orders covering all types of Revenue (see Annex 2.1). (b) The assessment of systems covered the (i) systems for TOR, VAT-based and GNI-based own resources; (ii) Commission systems underlying the calculation of the UK correction (including an examination of the calcu­ lation of the definitive amount for 2006); (iii) systems for waivers of the amounts which are the subject of recovery orders, based on a sample of 19 waivers (amounting to a total of 11 million euro) auth­ orized by the Commission (5) in 2010 out of a total of 22 million euro; (iv) Commission’s management of fines and penalties. (c) The review on Commission management representations covered the Annual Activity Report of DG BUDG. 
SL 46 UradnilistEvropskeunije 10.11.2011 U G O T OV I T V E S OD I Š Č A Obseg revizije in revizijski pristop 2.7 V delu 2 Priloge 1.1 sta opisana splošni revizijski pristop in metodologija Sodišča. Pri revidiranju področja prihodkov je treba upoštevati naslednje: (a) Pri reviziji je bil na ravni Komisije preučen reprezentativen statistični vzorec s 55 nalogi za izterjavo, ki so se nanašali na vse vrste prihodkov (glej Prilogo 2.1). (b) Ocena sistemov je zajemala (i) sisteme za tradicionalna lastna sredstva ter lastna sred­ stva iz naslova DDV in BND; (ii) sisteme Komisije, na katerih temelji izračun popravka za Združeno kraljestvo (vključno s preučitvijo izračuna dokončnega zneska za leto 2006); (iii) sisteme za odstope od izterjave ugotovljenih zneskov terjatev, in sicer na podlagi vzorca z 19 odstopi od izterjave (v skupnem znesku 11 milijonov EUR), ki jih je v letu 2010 od skupnega zneska 22 milijonov EUR odobrila Komisija (5); (iv) Komisijino upravljanje glob in kazni. (c) Pregled poslovodskih predstavitev Komisije je zajemal letno poročilo o dejavnostih GD BUDG.
2.9. TheCourtcarriedoutanassessmentofsupervisoryand control systems in Italy, the Netherlands and the United Kingdom which contribute around 38 % of the total of TOR. 
2.9 Sodišče je ocenilo nadzorne in kontrolne sisteme v Italiji, na Nizozemskem in v Združenem kraljestvu, ki prispe­ vajo okoli 38 % vseh tradicionalnih lastnih sredstev.
It reviewed their accounting systems and examined the flow of TOR from establishment to declaration to the Commission in order to obtain reasonable assurance that the amounts _____________ (5) EuropeAid Cooperation Office (AIDCO) which will become EuropeAid Development and Cooperation Directorate-General (DG DEVCO) in 2011, Directorates-General Competition (COMP) and Energy (ENER). 
Revizorji so preizkusili ključne kontrole, pove­ zane z uporabo preferencialnih stopenj dajatev, pooblaščanjem _____________ (5) Urad za sodelovanje EuropeAid (AIDCO), ki bo v letu 2011 postal Generalni direktorat za razvoj in sodelovanje EuropeAid (GD DEVCO), generalna direktorata za konkurenco (COMP) in energe­ tiko (ENER).
The auditors carried out testing of key controls relating to the application of prefer­ ential duty rates, the granting of the ‘super simplification’ for users of Local Clearance Procedures (notification waiver) (6) and the treatment of freight and insurance costs in these Member States. 2.10. 
SL 10.11.2011 UradnilistEvropskeunije 47 U G O T OV I T V E S OD I Š Č A za uporabo še večjih poenostavitev pri uporabnikih postopka hišnega carinjenja (oprostitev vsakokratnega obveščanja o prispetju blaga) (6), in obravnavanjem stroškov prevoznine in zavarovanja v teh državah članicah.
Inaddition,forthesixTORrecoveryordersincluded in the sample referred to in paragraph 2.7 the Court reconciled the selected monthly statement with the underlying accounting records of the Member State concerned (7). 2.11. 
2.10 Poleg tega je Sodišče pri šestih izterjavah iz vzorca iz odstavka 2.7, povezanih s tradicionalnimi lastnimi sredstvi, pregledalo skladnost izbranih mesečnih izkazov in z njimi povezanih računovodskih evidenc v zadevni državi članici (7).
TheCourtalsoassessedthesupervisoryandcontrol systems at the Commission including its inspections in Member States. 
2.11 OcenilojetudinadzorneinkontrolnesistemevKomi­ siji, vključno z njenimi inšpekcijskimi pregledi v državah članicah.
For this reason the audit took as its starting point the receipt by the Commission of the macroeconomic aggregates prepared by the Member States, and then assessed the Commission's systems for processing the data in order to determine the amounts to be included in the final budgetary accounts. 
Zato so bili kot izhodišče revizije uporabljeni makroekonomski agregati, ki so jih pripra­ vile države članice in jih posredovale Komisiji, nato pa so bili ocenjeni sistemi Komisije za obdelavo podatkov, s katerimi se ugotovijo zneski, ki jih je treba zajeti v končne računovodske izkaze proračuna.
The Court thus examined the drawing up of the budget and the correctness of the contributions by Member States. 
Sodišče je torej preučilo pripravo proračuna in točnost prispevkov držav članic.
2.13. TheCourtassessedtheCommission’ssupervisoryand control systems which are intended to provide reasonable assurance that these resources are correctly calculated and collected. 
2.13 Sodišče je ocenilo tudi nadzorne in kontrolne sisteme Komisije, namenjene pridobivanju razumnega zagotovila, da so ta sredstva pravilno izračunana in zbrana.
The audit also covered the Commission’s management of VAT and GNI reservations, its verification of GNI inventories in the Member States and its monitoring of the application of the VAT directives. 
Revizija je zajela tudi Komisijino upravljanje pridržkov v zvezi z DDV in BND, njeno preverjanje opisov virov in metod ocenjevanja BND v državah članicah in njeno spremljanje uporabe direktiv o DDV.
The Court’s audit does not provide a judgement on the quality of VAT and GNI data received by the Commission from Member States. _____________ (6) Article 266(2) of the Customs Code Implementing Provisions: ‘On the condition that checks on the proper conduct of operations are thereby not affected, the customs authorities may: [...] (b) in certain special circumstances, where the nature of the goods in question and the rapid turnover so warrant, exempt the holder of the auth­ orization from the requirement to notify the competent customs office of each arrival of goods, [...]’, Commission Regulation (EEC) No 2454/93 (OJ L 253, 11.10.1993, p. 
Sodišče pri svoji reviziji ne presoja kakovosti podatkov o DDV in BND, ki jih Komisija prejme od držav članic. _____________ (6) Člen 266(2) Izvedbenih določb carinskega zakonika: „Če s tem preverjanje pravilnosti postopkov ni ovirano, lahko carinski organi: [...] (b) v nekaterih posebnih okoliščinah, ki jih upravičujeta narava zadevnega blaga in pospešeni tempo postopkov, dovolijo, da imet­ niku dovoljenja ni treba sporočati pristojnemu carinskemu uradu vsakega prispetja blaga, [...]“, Uredba Komisije (EGS) št. 2454/93 (UL L 253, 11.10.1993, str.
1), as last amended by Regulation (EU) No 430/2010 (OJ L 125, 21.5.2010, p. 
430/2010 (UL L 125, 21.5.2010, str.
(7) Belgium, Czech Republic, Germany, France, the Netherlands and Sweden. 
(7) Belgija, Češka, Nemčija, Francija, Nizozemska in Švedska.
The Court’s testing of its sample of trans­ actions found them to be free from a material level of error (8). 
Sodišče je pri preizkušanju vzorca transakcij ugotovilo, da nanje ni vplivala pomembna stopnja napake (8).
The most likely error estimated by the Court is 0 %. 
Sodišče ocenjuje, da je najverjetnejša stopnja napake 0 %.
However, for one transaction (9) out of the six audited, it was not possible to reconcile the amount of TOR declared with the underlying accounting records. 
Vendar pri eni (9) od šestih revidiranih transakcij ni bilo mogoče uskladiti prijavljenega zneska tradi­ cionalnih lastnih sredstev in z njim povezanih računovodskih evidenc.
However, the Court detected an error in the Commission’s calculation of the 2006 definitive amount (10) of the UK correction entered in the 2010 budget, resulting in an excessive correction granted to the United Kingdom of 189 million euro (3,5% of UK correction 2006) (see Annex 2.5, in particular its paragraphs 6 and 7). 
Odkrilo pa je napako v Komisijinem izračunu dokončnega zneska popravka za Združeno kraljestvo za leto 2006 (10), ki je bil vnesen v proračun za leto 2010, zaradi katere je bil Združenemu kralje­ stvu odobren za 189 milijonov EUR (3,5 % popravka za Zdru­ ženo kraljestvo za leto 2006) previsok popravek (glej Prilogo 2.5, zlasti odstavka 6 in 7).
In order to correct the error the Commission has exceptionally proposed to amend the 2011 budget, in agreement with all Member States. 
Da bi se napaka popravila, je Komisija v dogovoru z vsemi državami članicami izjemoma predlagala spremembo proračuna za leto 2011.
Annex 2.2 contains a summary of the results of the examination of systems. 
USPEŠNOST SISTEMOV 2.18 VPrilogi2.2sopovzetirezultatipreverjanjasistemov.
The Court found that overall systems were effective in ensuring the regularity of transactions. _____________ (8) The Court calculates its estimate of error from a representative statistical sample. 
Sodišče je ugotovilo, da so bili sistemi na splošno uspešni pri zagotavljanju pravilnosti transakcij. _____________ (8) Sodišče svojo oceno napake izračuna na podlagi reprezentativnega statističnega vzorca.
For the audit of Revenue, the Court has 95 % confidence that the rate of error in the population lies below 2 %. 
Stopnja zaupanja Sodišča, da je stopnja napake v populaciji nižja od 2 %, za revizijo prihodkov znaša 95 %.
(9) A monthly statement of Belgium. 
(9) Mesečni izkaz, ki ga je poslala Belgija.
This Member State accounted for 9,5 % of total TOR in 2010. 
Delež te države članice je v letu 2010 znašal 9,5 % skupnih tradicionalnih lastnih sredstev.
(10) The definitive calculation of the UK correction of year n is entered T H E C O M M I S S I O N ’ S R E P L I E S in the budget of year n+4. 
(10) Dokončen izračun popravka za Združeno kraljestvo za leto n se vnese v proračun za leto n+4. O D G O VO R I KO M I S I J E 2.15 članice.
10.11.2011 OfficialJournaloftheEuropeanUnion 49 T H E C O U R T ’ S O B S E R VA T I O N S Traditional own resources 2.19. As in previous years (11), the Court detected problems in the procedures and systems which affect the amounts included in the B accounts’ statements. These concern in particular: (a) unjustified entries (guaranteed and unchallenged cases) and write-offs (12); (b) delays in the establishment of TOR, in the entry into the accounts and/or in the notification of the customs debts (13); (c) belated starting of recovery actions to collect the amounts receivable (14). 
2.16 10.11.2011 UradnilistEvropskeunije 49 U G O T O V I T V E S O D I Š Č A Tradicionalna lastna sredstva 2.19 Kot v prejšnjih letih (11) je Sodišče odkrilo probleme pri postopkih in sistemih, ki vplivajo na zneske, vknjižene v izkaze za račune B. Ti so povezani predvsem z: (a) neupravičenimi vnosi (primeri, ki jih krije jamstvo in se ne izpodbijajo) in odpisi (12); (b) zamudami pri ugotavljanju tradicionalnih lastnih sredstev, knjiženju na račune in/ali obveščanju o carinskih dolgovih (13); (c) poznim sprožanjem terjatvenih postopkov za izterjavo dolgovanih zneskov (14).
2.20. ThenationalauthoritiesofItaly,theNetherlandsand the United Kingdom were not able to fully justify the amounts reported in the B accounts’ statements, because they did not match the underlying documents. 
2.20 NacionalniorganiItalije,NizozemskeinZdruženega kraljestva niso mogli v celoti upravičiti zneskov, navedenih v izkazih za račune B, ker se niso ujemali s povezanimi doku­ menti.
2.21. IntheMemberStatesvisitedtheCourt’sauditalso revealed deficiencies in the performance of checks before the release of goods, in particular concerning the application of preferential duty rates, the granting of the ‘super simplification’ for users of Local Clearance Procedures and the treatment of freight and insurance costs. 
2.21 Revizija Sodišča je v obiskanih državah članicah poka­ zala tudi pomanjkljivosti v izvajanju pregledov pred prepustit­ vijo blaga, zlasti v zvezi z uporabo preferencialnih stopenj dajatev, pooblaščanjem za uporabo še večjih poenostavitev pri uporabnikih postopka hišnega carinjenja in obravnavanjem stroškov zavarovanja in prevoznine.
Partially effective national customs supervision increases the risk that incorrect amounts of TOR are collected. 
Delno uspešen nacionalni carinski nadzor povečuje tveganje, da bodo zbrani nepravilni zneski tradicionalnih lastnih sredstev.
In 2010, 52 reservations were placed and 67 were lifted. 
Leta 2010 je bilo izraženih 52 pridržkov, umaknjenih pa 67.
At the end of the year, a total of 152 were in place (see Table 2.2). 
Na koncu leta je bilo skupno število pridržkov 152 (glej tabelo 2.2).
The net effect of the lifting of the 67 reservations was to increase VAT-based own resources by almost 90 million euro (15). _____________ (11) For example paragraph 2.20 of the 2009 Annual Report. 
Neto učinek umika 67 pridržkov je bilo povečanje lastnih sredstev iz naslova DDV za skoraj 90 milijonov EUR (15). _____________ (11) Na primer odstavek 2.20 letnega poročila za proračunsko leto 2009.
(12) The United Kingdom. 
(12) Združeno kraljestvo.
(13) Italy, the Netherlands and the United Kingdom. 
(13) Italija, Nizozemska in Združeno kraljestvo.
(14) The United Kingdom. 
(14) Združeno kraljestvo.
(15) This is made up of an increase of around 105 million euro, and a T H E C O M M I S S I O N ’ S R E P L I E S 2.19. The Commission will request the Member States concerned to take remedial action to address the shortcomings found and where necessary Traditional Own Resources underpaid will be requested as well as any late payment interest due. 
(15) To zajema povečanje za približno 105 milijonov EUR in zmanj­ O D G O VO R I KO M I S I J E 2.19 Komisija bo od zadevnih držav članic zahtevala, da sprej­ mejo ukrepe za odpravo odkritih pomanjkljivosti. Po potrebi se bo zahtevalo plačilo zneskov tradicionalnih lastnih sredstev, ki niso bili poravnani v celoti, skupaj z morebitnimi zapadlimi zamudnimi obrestmi.
The Commission will continue to examine the B-account in the course of its regular inspections. decrease of nearly 15 million euro. 
Komisija bo še naprej preverjala račune B med rednimi inšpekcijskimi pregledi. šanje za skoraj 15 milijonov EUR.