natgillin/translations-raw huggingface dataset:
This represents more than a quarter of the total reported as financial corrections and recoveries. 
To predstavlja več kot četrtino skupnega zneska, sporočenega za finančne popravke in izterjave.
The Commission therefore did not record these amounts as expenditure: they represent deductions from requested amounts before approval. 
Zato Komisija teh zneskov ni evidentirala kot odhodke: predstavljajo odbitke od zahtevanih zneskov pred odobritvijo.
Under direct and indirect management, these deductions — normally recorded as recoveries, represented more than two-thirds of the total corrective activity reported for 2015. 1.41. 
V okviru neposrednega in posrednega upravljanja so ti odbitki, ki se običajno evidentirajo kot izterjave, predstavljali več kot dve tretjini celotne popravljalne dejavnosti, sporočene za leto 2015.
The remainder (2,7 billion euro) related to claims the Commission had already accepted. 
1.41 Preostanek (2,7 milijarde EUR) se je nanašal na zahtevke, ki jih je Komisija že sprejela.
Of this amount: (a) Around 1,1 billion euro represents withdrawals by Member States of previously accepted claims for reimbursement for cohesion projects or expenditure and replacement with new projects or expenditure. 
Od tega zneska: (a) približno 1,1 milijarde EUR predstavlja prej sprejete zahtevke za povračilo za kohezijske projekte ali odhodke, ki so jih države članice umaknile, ter zamenjavo z novimi projekti ali odhodki.
These withdrawals are presented together with new projects and expenditure and so form part of the population from which we draw our sample. 
Ti umiki so predstavljeni skupaj z novimi projekti in odhodki ter tako tvorijo del populacije, iz katere izberemo vzorec.
They do not result in the return of funds to the EU budget: they are effective as a corrective measure where the replacement projects and expenditure are free of material error. (b) Around 1,5 billion euro concerns agriculture conformity decisions that the Commission recorded as assigned revenue, available to fund agricultural spending. 
Ne povzročijo vrnitve sredstev v proračun EU: kot popravljalni ukrep so uspešni, če v nadomestnih projektih in odhodkih ni pomembnih napak; (b) približno 1,5 milijarde EUR se nanaša odločbe o skladnosti na področju kmetijstva, ki jih je Komisija evidentirala kot namenske prejemke, ki so na voljo na financiranje porabe na področju kmetijstva.
These corrections are often made on a flat-rate basis and relate to system weaknesses rather than errors at the level of the final beneficiaries. 
Ti popravki se pogosto obračunajo pavšalno ter se nanašajo na sistemske slabosti in ne na napake na ravni končnih upravičencev.
Timely corrective action reduced our estimated level of error 1.42. We seek to take account of corrective measures applied by the Member States and the Commission where these are made prior to payment or to our examination. 
Pravočasni popravljalni ukrepi so zmanjšali našo ocenjeno stopnjo napake 1.42 Sodišče si prizadeva upoštevati popravljalne ukrepe držav članic in Komisije, kadar so ti izvedeni pred plačilom ali pred našo preučitvijo.
We check the application of these corrections (which include recoveries from the beneficiaries and corrections at project level) and adjust the quantification of error whenever appropriate. 
Pregleda uporabo teh popravkov (ki vključujejo izterjave od upravičencev in popravke na projektni ravni) ter, kadar je ustrezno, prilagodi količinsko opredelitev napake.
However the impact of corrective measures varies significantly between different areas of spending, and between the different corrective measures. 
Vendar je učinek popravljalnih ukrepov po posameznih področjih porabe in po posameznih popravljalnih ukrepih zelo različen.
These corrective measures reduced our estimated level of error by 0,5 percentage points (2014: 1,1 percentage points). 
Ti popravljalni ukrepi so zmanjšali našo ocenjeno stopnjo napake za 0,5 odstotne točke (leta 2014: 1,1 odstotne točke).
Changes in the number of transactions affected and in the impact on our estimated level of error do not indicate that corrective action has become more or less effective as these measures apply to a relatively small share of our sample and fluctuation from year to year is to be expected. 
Spremembe števila transakcij, na katere je to vplivalo, in učinka na našo ocenjeno stopnjo napake ne pomenijo, da je popravljalni ukrep postal bolj ali pa manj uspešen, kajti ukrepi se uporabljajo za razmeroma majhen delež našega vzorca in je zato pričakovati spremembe od enega do drugega leta.
WE SEND CASES OF SUSPECTED FRAUD TO OLAF 1.44. We send cases of suspected fraud identified in our audit to the European Anti-Fraud Office (OLAF) for analysis and possible investigation. 
SODIŠČE PRIMERE SUMA GOLJUFIJE POŠLJE EVROPSKEMU URADU ZA BOJ PROTI GOLJUFIJAM (OLAF) 1.44 Primere suma goljufije, ki jih ugotovimo med svojo revizijo, posredujemo uradu OLAF v analizo in morebitno preiskavo.
We cannot comment on individual cases or on OLAF’s response to these. 
Sodišče ne more govoriti o posameznih primerih ali odzivu urada OLAF nanje.
However, we note that during the 2015 audit: — we assessed the legality and regularity of some 1200 transactions; — we found 12 instances of suspected fraud (2014: 22) which we forwarded to OLAF (37); — the most frequent instances of suspected fraud concerned conflicts of interest and the artificial creation of conditions to receive subsidy followed by declarations of costs not meeting the eligibility criteria. 
Vendar pa smo pri reviziji za leto 2015: — ocenili zakonitost in pravilnost približno 1 200 transakcij, — odkrili 12 primerov domnevnih goljufij (leta 2014: 22), ki smo jih posredovali uradu OLAF (37), — pri domnevnih goljufijah gre največkrat za navzkrižje interesov in umetno ustvarjanje pogojev za upravičenost do subvencije, temu pa sledijo prijave stroškov, ki ne izpolnjujejo meril upravičenosti.
(37) In 2015 calendar year we sent 27 cases to OLAF (related to both 2014 and 2015 audit years) (in 2014: 16). 
(37) V koledarskem letu 2015 smo uradu OLAF poslali 27 primerov (v zvezi z revizijskima letoma 2014 in 2015) (leta 2014: 16).
These cases include some which arose from the work not related to the statement of assurance. 
Nekateri od teh primerov so rezultat dela, ki ni povezano z izjavo o zanesljivosti.
Audit results 1.46. Our audit results, while showing improvements in some areas, are broadly consistent with those of previous years. 
Rezultati revizije 1.46 Rezultati naše revizije sicer kažejo izboljšave na nekaterih področjih, vendar so precej skladni z rezultati iz preteklih let.
Our results as set out in Figures 1.5 and 1.6 show a strong relationship between the basis for payment and levels of error. 
1.47 Ti rezultati, prikazani na slikah 1.5 in 1.6, kažejo močno povezavo med podlago za plačilo in stopnjami napake.
1.48. The Commission has taken further steps to improve its quantification of amounts at risk and corrective capacity. 
1.48 Komisija je uvedla dodatne ukrepe za izboljšanje svojega količinskega opredeljevanja zneskov, pri katerih obstaja tveganje, in svoje popravne zmogljivosti, vendar bi bilo njeno oceno obeh elementov še mogoče izboljšati.
The Commission has improved its methodology and adjusted the figures in the 2015 Annual Management and Performance report for the EU budget, where necessary, to ensure that the figures reported provide a conservative estimate of the amounts at risk and the corrective capacity. 
1.48 Komisija je izboljšala svojo metodologijo in prilagodila podatke v Letnem poročilu o upravljanju in izvrševanju proračuna EU za leto 2015, kjer je bilo to potrebno, da bi zagotovila, da so navedeni podatki konservativna ocena zneskov, pri katerih obstaja tveganje, in popravne zmogljivosti.
Taking into account the new legal framework for 2014-2020, future adjustments to the methodology may be appropriate. 
Ob upoštevanju novega pravnega okvira za obdobje 2014–2020 bodo morda primerne nadaljnje prilagoditve metodologije.
EN 13.10.2016 Official Journal of the European Union C 375/37 ANNEX 1.1 AUDIT APPROACH AND METHODOLOGY 1. 
SL 13.10.2016 Uradni list Evropske unije C 375/37 PRILOGA 1.1 REVIZIJSKI PRISTOP IN METODOLOGIJA 1.
Our audit approach is set out in the Financial and Compliance Audit Manual available on our website. 
Revizijski pristop Sodišča je prikazan v priročniku za revizije računovodskih izkazov in skladnosti poslovanja s predpisi, ki je na voljo na našem spletišču.
We use an assurance model to plan our work. 
Za načrtovanje dela uporabljamo model zagotovil.
In our planning, we consider the risk of errors occurring (inherent risk) and the risk that errors are not prevented or detected and corrected (control risk). 
Pri našem načrtovanju upoštevamo tveganje nastanka napak (tveganje pri delovanju) in tveganje, da napake ne bodo preprečene ali odkrite in popravljene (tveganje pri kontroliranju).
PART 1 — Audit approach and methodology for the reliability of accounts 2. 
DEL 1 – Revizijski pristop in metodologija za zanesljivost računovodskih izkazov 2.
The consolidated accounts consist of: A. the consolidated financial statements; and B. the aggregated reports on the implementation of the budget. 
Konsolidirani zaključni račun sestavljajo: A. konsolidirani računovodski izkazi in B. zbirna poročila o izvrševanju proračuna.
The consolidated accounts should properly present, in all material respects: — the financial position of the European Union at year end; — the results of its operations and cash flows; and — the changes in net assets for the year ended. 
Konsolidirani zaključni račun bi moral v vseh pomembnih pogledih ustrezno predstavljati: — finančni položaj Evropske unije ob koncu leta, — njen poslovni izid in denarne tokove ter — spremembe čistih sredstev za končano leto.
Our audit involves: (a) An evaluation of the accounting control environment. (b) Checks on the functioning of key accounting procedures and the year-end closure process. (c) Analytical checks (consistency and reasonableness) on the main accounting data. (d) Analyses and reconciliations of accounts and/or balances. (e) Substantive tests of commitments, payments and specific balance sheet items based on representative samples. (f) Wherepossible,andinaccordancewithinternationalstandardsonauditing,theuseoftheworkofotherauditors.This is particularly the case for the audit of those borrowing and lending activities managed by the Commission for which external audit certificates are available. 
Naša revizija vključuje: (a) vrednotenje okolja računovodskega kontroliranja; (b) preglede delovanja ključnih računovodskih postopkov in procesa zaključevanja ob koncu leta; (c) analitične preglede (doslednost in razumnost) glavnih računovodskih podatkov; (d) analize in uskladitve računovodskih izkazov in/ali saldov; (e) preizkušanje podatkov na podlagi reprezentativnih vzorcev za prevzete obveznosti, plačila in posamezne bilančne postavke; (f) kadarjemogočeinvskladuzmednarodnimistandardirevidiranja,uporabodeladrugihrevizorjev.Tošezlastiveljaza revizijo dejavnosti jemanja in dajanja posojil, ki jih upravlja Komisija, za katere obstajajo potrdila o zunanji reviziji.
PART 2 — Audit approach and methodology for the regularity of transactions 3. 
DEL 2 – Revizijski pristop in metodologija za pravilnost transakcij 3.
The audit of the regularity of the transactions underlying the accounts involves direct testing of transactions (see Figure 1.2). 
Revizija pravilnosti z izkazi povezanih transakcij vključuje neposredno preizkušanje transakcij (glej sliko 1.2).
We ascertain whether they are in line with the relevant rules and regulations. 
Ugotavljamo, ali so v skladu z ustreznimi pravili in predpisi.
How we test transactions 4. 
Kako preizkušamo transakcije 4.
Within each specific assessment (chapters 5 to 9), we carry out direct tests of transactions on the basis of a representative sample of transactions. 
Za vsako posebno oceno (poglavja 5 do 9) izvajamo neposredno preizkušanje transakcij na podlagi reprezentativnega vzorca transakcij.
Our testing provides an estimate of the extent to which the transactions in the population concerned are irregular. 
S tem preizkušanjem se dobi ocena obsega nepravilnosti transakcij v zadevni populaciji.
Transaction testing involves examining each selected transaction. 
Preizkušanje transakcij pomeni preučitev vsake izbrane transakcije.
We determine whether or not the claim or payment was made for the purposes approved by the budget and specified in relevant legislation. 
Ugotovimo, ali sta bila zahtevek ali plačilo izvršena v skladu z namenom, odobrenim v proračunu in opredeljenim v ustrezni zakonodaji.
We examine the calculation of the amount of the claim or payment (for larger claims based on a representative selection of the items on which subsidy is based). 
Preučimo izračun zneska zahtevka ali plačila (za večje zahtevke na osnovi reprezentativnega izbora postavk, ki so osnova za subvencijo).
This involves tracing the transaction down from the budgetary accounts to the level of the final recipient (e.g. a farmer, the organiser of a training course, or a development aid project promoter). 
To zajema sledenje transakciji od kontov proračuna do ravni končnega prejemnika (npr. kmet, organizator tečaja usposabljanja ali nosilec projekta razvojne pomoči). Skladnost preizkusimo na vseh ravneh.
There is an error when the transaction (at any level): — is incorrectly calculated; or — does not meet a regulatory requirement or contractual provision. 
Napaka obstaja, kadar transakcija (na kateri koli ravni): — ni pravilno izračunana ali — ne izpolnjuje neke regulativne zahteve ali pogodbene določbe.
EN C 375/38 Official Journal of the European Union 13.10.2016 6. 
SL C 375/38 Uradni list Evropske unije 13.10.2016 6.
For revenue, our examination of value added tax and gross national income-based own resources takes as a starting point the relevant macroeconomic aggregates on which these are calculated. 
Za prihodke pri preučevanju lastnih virov iz naslova davka na dodano vrednost in bruto nacionalnega dohodka izhajamo iz ustreznih makroekonomskih agregatov, na podlagi katerih se ti izračunajo.
We examine and take assurance from the Commission’s control systems for processing these until the contributions of the Member States have been received and recorded in the consolidated accounts. 
Ocenimo kontrolne sisteme Komisije za obdelavo agregatov (in s tem dobimo zagotovilo) do takrat, ko so prispevki držav članic prejeti in evidentirani v konsolidiranih računovodskih izkazih.
For traditional own resources, we examine the accounts of the customs authorities and the flow of duties until the amounts are received by the Commission and recorded in the accounts. 
Pri tradicionalnih lastnih sredstvih preučimo računovodske izkaze carinskih organov in tok dajatev do trenutka, ko zneske prejme Komisija in so evidentirani v računovodskih izkazih.
This examination covers all categories of payments (including those made for the purchase of assets). 
Ta preučitev zajema vse kategorije plačil (vključno z nakupom sredstev).
We do not examine advances at the point they are made. We examine advance payments when: — the final recipient of EU funds (e.g. a farmer, a research institute, a company providing publicly procured works or services) provides evidence of their proper use; and — the Commission (or other institution or body managing EU funds) accepts that final use of funds is justified by clearing the advance payment. 
Predujmov ne preučimo ob njihovem plačilu, ampak: — ko končni upravičenec do sredstev EU (npr. kmet, raziskovalni inštitut, družba, ki izvaja gradnje ali storitve na podlagi javnega naročila) pošlje dokazilo o njihovi ustrezni uporabi in — ko Komisija (ali druga institucija ali organ, ki upravlja sredstva EU) potrdi predujem in s tem upravičenost končne uporabe sredstev.
Our audit sample is designed to provide an estimate of the level of error in the audited population as a whole. 
Naš revizijski vzorec je zasnovan tako, da zagotavlja oceno stopnje napake v revidirani populaciji kot celoti.
We examine larger claims or payments by selecting items (e.g. invoices of a project, parcels in a claim by a farmer, see paragraph 5) to audit within individual transactions using monetary unit sampling (MUS). 
Večje zahtevke ali plačila preučimo tako, da za revizijo z vzorčenjem po denarni enoti izberemo elemente (npr. račune za projekt, parcele iz kmetovega zahtevka, glej odstavek 5) v posameznih transakcijah.
Thus in case of examined items being part of a project or claim by a farmer, the error rate reported for these items does not constitute an error rate for the audited project or a claim by a farmer, but contributes to the overall evaluation of EU expenditure. 
Kadar so preučeni elementi del projekta ali kmetovega zahtevka, javljena stopnja napake zanje tako ne pomeni stopnje napake za revidirani projekt ali kmetov zahtevek, ampak prispeva k skupni oceni odhodkov EU.
We do not examine transactions in every Member State, beneficiary state and/or region each year. 
Sodišče ne preučuje vsako leto transakcij v vsaki državi članici, državi in/ali regiji upravičenki.
The examples provided in the annual report are for illustrative purposes and demonstrate the most typical errors found. 
Primeri, navedeni v letnem poročilu, so namenjeni za ponazoritev in kažejo najznačilnejše ugotovljene napake.
The naming of certain Member States, beneficiary states and/or regions does not mean that the examples presented do not occur elsewhere. 
Omemba nekaterih držav članic, držav in/ali regij upravičenk ne pomeni, da se predstavljeni primeri drugje ne dogajajo.
The illustrative examples presented in this report do not form a basis for conclusions to be drawn on the Member States, beneficiary states and/or regions concerned. 
Ponazoritveni primeri v tem poročilu niso osnova za oblikovanje zaključkov o zadevnih državah članicah, državah in/ali regijah upravičenkah.
Our approach is not designed to gather data on the frequency of error in the population. 
Naš pristop ni zasnovan za zbiranje podatkov o pogostosti napak v populaciji.
Therefore, figures presented on frequency of error are not an indication of the frequency of error in EU-funded transactions or in individual Member States. 
Zato številke o pogostosti napak ne kažejo pogostosti napak v transakcijah, ki jih financira EU, ali v posameznih državah članicah.
Our sampling approach applies different weighting to different transactions. 
Naš pristop k vzorčenju za različne transakcije uporablja različno ponderiranje.
Our sampling reflects the value of the expenditure concerned and the intensity of audit work. 
Naše vzorčenje odraža vrednost zadevnih odhodkov in intenzivnost revizijskega dela.
This weighting is removed in a frequency table which therefore gives as much weight to rural development as to direct support in the area of ‘Natural Resources’ and to Social Fund expenditure as to regional and cohesion payments in the ‘Cohesion’ chapter. 
To ponderiranje v tabeli pogostosti ni upoštevano. V tabeli je zato uporabljen enak ponder za razvoj podeželja in neposredno podporo na področju naravnih virov, odhodke Evropskega socialnega sklada ter regionalna plačila in plačila za kohezijo v poglavju o koheziji.
The relative frequency of error in samples drawn in different Member States cannot be a guide to the relative level of error in different Member States. 
Na osnovi relativne pogostosti napak v vzorcih za posamezne države članice ni mogoče sklepati o relativni stopnji napake v različnih državah članicah.
How we evaluate and present the results of transaction testing 11. 
Kako Sodišče ovrednoti in predstavi rezultate preizkušanja transakcij 11.
They take a number of different forms depending on the nature of the breach and specific rule or contractual requirement not followed. 
Napake se pojavljajo v številnih različnih oblikah, odvisno od vrste kršitve in posameznega kršenega pravila ali pogodbene zahteve.
Individual transactions may be wholly or partially affected by error. 
Na posamezne transakcije lahko napaka vpliva v celoti ali delno.
Errors detected and corrected before and independently of the checks carried out by us are excluded from the calculation and frequency of error. They demonstrate that the control systems have worked effectively. 
Napake, ki so ugotovljene in odpravljene pred pregledi Sodišča in neodvisno od njih, niso vštete v izračun napake in njene pogostosti, saj kažejo, da kontrolni sistemi delujejo uspešno.
We consider whether individual errors are quantifiable or non-quantifiable. We take account of the extent to which it is possible to measure how much of the amount audited was affected by error. 
Sodišče ugotovi, ali so posamezne napake količinsko opredeljive ali ne, kar je odvisno od tega, ali je mogoče izmeriti, koliko so napake vplivale na revidirani znesek.
Many errors occur in the application of public procurement laws. 
Veliko napak se pojavi pri uporabi zakonodaje o javnem naročanju.
To respect the basic principles of competition foreseen in EU laws and regulations, significant procedures must be advertised. 
Zaradi upoštevanja osnovnih načel konkurenčnosti, določenih v zakonodaji in predpisih EU, je treba pomembne postopke objaviti.
Contracts may not be artificially split to avoid breaching thresholds (1). (1) See also paragraphs 6.30 to 6.35 and special report No 10/2015 ‘Efforts to address problems with public procurement in EU Cohesion expenditure should be intensified’. 
Ponudbe je treba oceniti v skladu z opredeljenimi merili, naročil pa se ne sme umetno razdeliti zaradi tega, da ne bi presegala mejnih vrednosti (1). (1) Glej tudi odstavke 6.30 do 6.35 in Posebno poročilo št.
EN 13.10.2016 Official Journal of the European Union C 375/39 13. 
SL 13.10.2016 Uradni list Evropske unije C 375/39 13.
Our criteria for quantification of public procurement errors are described in the document ‘Non-compliance with the rules on public procurement — types of irregularities and basis for quantification’ (2). 
Naša merila za količinsko opredelitev napak pri javnem naročanju so opisana v dokumentu o neskladnosti s pravili o javnem naročanju z naslovom Non-compliance with the rules on public procurement – types of irregularities and basis for quantification (2).
Our quantification may differ from that used by the Commission or Member States when deciding how to respond to the misapplication of the public procurement rules. 
Naša količinska opredelitev napak se lahko razlikuje od tiste, ki jo pripravijo Komisija ali države članice, ko se odločajo o odzivu na napačno rabo pravil o javnem naročanju.
Estimated level of error 15. 
Ocenjena stopnja napake 15.
We estimate the level of error using the most likely rate of error (MLE). 
Stopnjo napake ocenimo na podlagi najverjetnejše stopnje napake (MLE).
We do this for each MFF heading, and for spending from the budget as whole. 
To naredimo za vsak razdelek večletnega finančnega okvira in za proračunsko porabo kot celoto.
Only quantified errors are part of the calculation. 
V izračunu se upoštevajo samo količinsko opredeljene napake.
The MLE percentage is a statistical estimate of the likely percentage of error in the population. 
Odstotek najverjetnejše stopnje napake je statistična ocena verjetnega odstotka napake v populaciji.
Examples of errors are quantifiable breaches of applicable regulations, rules, and contract and grant conditions. 
Primeri napak so količinsko opredeljive kršitve veljavnih predpisov, pravil ter pogojev za naročila in nepovratna sredstva.
We also estimate the lower error limit (LEL) and the upper error limit (UEL) (see illustration below). 
Ocenimo tudi spodnjo mejo napake (LEL) in zgornjo mejo napake (UEL) (glej spodnji prikaz).
The percentage of the shaded area below the curve indicates the probability that the level of error of the population is between the LEL and the UEL. 
Delež osenčenega območja pod krivuljo kaže verjetnost, da je stopnja napake v populaciji med spodnjo in zgornjo mejo napake.
We plan our work on the basis of a materiality threshold of 2 %. 
Svoje delo načrtujemo na podlagi praga pomembnosti v višini 2%.
We use the level of materiality as guidance for our opinion. 
Stopnjo pomembnosti uporabljamo kot usmeritev za svoje mnenje.