natgillin/translations-raw huggingface dataset:
In accordance with the Financial Regulation, the ‘Consolidated Financial Statements’ for the 2009 financial year are prepared (as they have been since the 2005 financial year) on the basis of these accounting rules adopted by the Commission's accounting officer, which adapt accruals based accounting principles to the specific environment of the European Union, while the ‘Consolidated Reports on Implementation of the Budget’ continue to be primarily based on cash movements. 
V skladu s finančno uredbo so konsolidirani računovodski izkazi za proračunsko leto 2009 (tako kot za vsa leta po proračunskem letu 2005) pripravljeni na podlagi teh računovodskih pravil, ki jih je sprejel računovodja Komisije in s katerimi se načela računovodstva na podlagi nastanka poslovnega dogodka prilagodijo posebnemu okolju Evropske unije, medtem ko konsolidirana poročila o izvrševanju proračuna še naprej temeljijo predvsem na gotovinskih premikih.
(5) Before the adoption of the Annual Accounts by the institutions, the different accounting officers sign them off, thereby certifying that they have a reasonable assurance that the accounts present a true and fair view of the financial situation of the institution (Article 61 of the Financial Regulation). 
(5) Preden institucije sprejmejo letne računovodske izkaze, jih podpišejo njihovi računovodje, ki s tem potrdijo, da imajo razumno zagotovilo, da izkazi predstavljajo resnično in pošteno sliko finančnega stanja institucije (člen 61 finančne uredbe).
(6) The Annual Accounts of the bodies are drawn up by the respective directors and sent to the Commission’s accounting officer together with the opinion of the management board concerned. 
(6) Letne računovodske izkaze organov pripravijo njihovi direktorji in jih pošljejo računovodji Komisije skupaj z mnenjem zadevnega upravnega odbora.
In addition, the respective accounting officers sign them off, thereby certifying that they have a reasonable assurance that the accounts present a true and fair view of the financial situation of the bodies (Article 61 of the Financial Regulation). 
Poleg tega jih podpišejo njihovi računovodje, ki s tem potrdijo, da imajo razumno zagotovilo, da izkazi predstavljajo resnično in pošteno sliko finančnega stanja organov (člen 61 finančne uredbe).
The Court’s responsibility is to provide, on the basis of its audit, the European Parliament and the Council with a statement of assurance as to the reliability of the accounts and the regularity of the transactions. 
Naloga Sodišča je, da na podlagi svoje revizije Evropskemu parlamentu in Svetu predloži izjavo o zanesljivosti računo­ vodskih izkazov ter o zakonitosti in pravilnosti z njimi povezanih transakcij.
The Court conducted its audit in accordance with the IFAC International Standards on Auditing and Codes of Ethics and the INTOSAI International Standards of Supreme Audit Institutions, in so far as these are applicable in the European Union context. 
Sodišče je revizijo izvedlo v skladu z medna­ rodnimi standardi revidiranja in etičnim kodeksom MZRS ter mednarodnimi standardi za vrhovne revizijske institucije INTOSAI, kadar je te mogoče uporabljati v kontekstu Evropske unije.
These standards require that the Court plans and performs the audit to obtain reasonable assurance whether the ‘Annual Accounts of the European Union’ are free from material misstatement and the transactions underlying them are legal and regular. 
Ti standardi določajo, da mora Sodišče revizijo načrtovati in opraviti tako, da pridobi razumno zagotovilo, da v letnih računovodskih izkazih Evropske unije ni pomembnih napačnih navedb in da so z njimi povezane transakcije zakonite in pravilne.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the consolidated accounts and the legality and the regularity of the transactions underlying them. 
Revizijsko delo Sodišča zajema izvajanje postopkov za pridobitev revizijskih dokazov o zneskih in razkritjih v računo­ vodskih izkazih ter o zakonitosti in pravilnosti z njimi povezanih transakcij.
The procedures are selected based on the auditor’s judgment, including an assessment of the risks of material misstatement of the consolidated accounts and of material non-compliance of the underlying transactions with the requirements of the legal framework of the European Union, whether due to fraud or error. 
Postopki so izbrani na podlagi presoje revizorja, ki zajema oceno tveganja pomembnih napačnih navedb v konsolidiranih računovodskih izkazih in oceno tveganja pomembnih neskladnosti z izkazi povezanih transakcij z zahtevami pravnega okvira Evropske unije, ne glede na to, ali so te posledica goljufije ali napake.
In assessing those risks, the auditor considers internal control relevant to the preparation and fair presentation of the consolidated accounts, and supervisory and control systems implemented to ensure legality and regularity of underlying transactions, in order to design audit procedures that are appropriate in the circumstances. 
Revizor pri ocenjevanju teh tveganj upošteva notranjo kontrolo, povezano s pripravo in pošteno pred­ stavitvijo končnih konsolidiranih računovodskih izkazov, ter nadzorne in kontrolne sisteme, ki se izvajajo za zagotavljanje zakonitosti in pravilnosti z izkazi povezanih transakcij, da oblikuje revizijske postopke, ki so primerni glede na okoliščine.
An audit also includes evaluating the appropriateness of accounting policies used and reasonableness of accounting estimates made, as well as evaluating the overall presentation of the consolidated accounts and the annual activity reports. 
Pri reviziji se ovrednotijo tudi primernost uporabljenih računovodskih politik in razumnost izdelanih računovodskih ocen ter skupna predstavitev končnih konsolidiranih računovodskih izkazov in letnih poročil o dejavnostih.
V. In the context of ‘Revenue’, the Court’s audit of Value Added Tax-and Gross National Income-based own resources takes as its starting point the receipt by the Commission of the macroeconomic aggregates prepared by the Member States, and then assesses the Commission’s systems for processing the data until they are included in the final accounts and the contributions by the Member States have been received. 
V. Kar zadeva prihodke, Sodišče pri reviziji lastnih sredstev iz davka na dodano vrednost in bruto nacionalnega dohodka izhaja iz makroekonomskih statističnih podatkov, ki jih pripravijo države članice in jih pošljejo Komisiji, nato pa oceni Komisijine sisteme za obdelavo podatkov do trenutka, ko so zajeti v končne računovodske izkaze in ko so prejeti prispevki držav članic.
For traditional own resources, the Court examines the accounts of the customs authorities and analyses the flow of duties under custom surveillance until the amounts are recorded in the final accounts and received by the Commission. 
Pri tradicionalnih lastnih sredstvih Sodišče preuči računovodske izkaze carinskih organov in analizira tok dajatev pod carinskim nadzorom do trenutka, ko so zneski evidentirani v končne računovodske izkaze in jih je Komisija prejela.
The Court considers that the audit evidence obtained is sufficient and appropriate to provide a basis for its statement of assurance. 
Sodišče meni, da so pridobljeni revizijski dokazi zadostni in ustrezni, da zagotovijo osnovo za njegovo izjavo o zanesljivosti.
In the Court’s opinion, the ‘Annual Accounts of the European Union’ present fairly, in all material respects (7), the financial position of the Union as of 31 December 2009, and the results of their operations and cash flows for the year then ended, in accordance with the provisions of the Financial Regulation and the accounting rules adopted by the Commission’s accounting officer. 
Sodišče meni, da letni računovodski izkazi Evropske unije v vseh pomembnih vidikih pošteno predstavljajo (7) finančno stanje Unije na dan 31. decembra 2009 ter rezultate njenih dejavnosti in denarne tokove za leto, ki se je takrat končalo, v skladu z določbami finančne uredbe in računovodskimi pravili, ki jih je sprejel računovodja Komisije.
Without calling into question the opinion expressed in paragraph VII, the Court notes that weaknesses in the accounting systems of certain Directorates-General of the Commission (in particular accounting for pre-financing and the related cut-off as well as for invoices/cost claims) still need to be resolved. 
Ne da bi bilo zato vprašljivo mnenje iz odstavka VII, Sodišče opaža, da je še vedno treba odpraviti slabosti v računovodskih sistemih določenih generalnih direktoratov Komisije (zlasti računovodstvo za predfinanciranje in s tem pove­ zano ločitev proračunskih let ter za fakture/izjave o stroških).
Opinion on the legality and regularity of the transactions underlying the accounts IX. 
Mnenje o zakonitosti in pravilnosti z izkazi povezanih transakcij IX.
In the Court’s opinion, ‘Revenue’, commitments for all policy groups and payments underlying the accounts for the policy groups ‘Economic and financial affairs’ and ‘Administrative and other expenditure’ for the year ended 31 December 2009 in all material respects are legal and regular. _____________ (7) According to the International Standard on Auditing 700 ‘Forming an opinion and reporting on financial statements’ (ISA 700, paragraph 35), the terms ‘present fairly, in all material aspects’ or ‘give a true and fair view’ are equivalent. 
Po mnenju Sodišča so prihodki, prevzete obveznosti za vse skupine politik in plačila, povezana z izkazi za skupini politik gospodarske in finančne zadeve ter upravni in drugi odhodki, za leto, ki se je končalo 31. decembra 2009, v vseh pomembnih vidikih zakoniti in pravilni. _____________ (7) V skladu z mednarodnih standardom revidiranja 700 „oblikovanje mnenja in poročanje o računovodskih izkazih“ (MSR 700, odstavek 35) sta izraza „v vseh pomembnih pogledih pošteno predstavljajo“ ali „so resničen in pošten prikaz“ enakovredna.
EN 12 OfficialJournaloftheEuropeanUnion 9.11.2010 X. In the Court’s opinion, payments underlying the accounts for the year ended 31 December 2009 for the policy groups ‘Agriculture and natural resources’, ‘Cohesion’, ‘Research, energy and transport’, ‘External Aid, development and enlargement’ and ‘Education and Citizenship’ are materially affected by error. 
SL 12 UradnilistEvropskeunije 9.11.2010 X. Po mnenju Sodišča na plačila, povezana z izkazi, za leto, ki se je končalo 31. decembra 2009, za skupine politik kmetijstvo in naravni viri, kohezija, raziskave, energetika in promet, zunanja pomoč, razvoj in širitev ter izobraževanje in državljanstvo pomembno vplivajo napake.
The supervisory and control systems are partially effective in preventing or detecting and correcting the reimbursement of overstated or ineligible costs. 
Nadzorni in kontrolni sistemi so delno uspešni pri preprečevanju ali odkrivanju in popravljanju povračil previsoko prijavljenih ali neupravičenih stroškov.
9 September 2010 Vítor Manuel da SILVA CALDEIRA President European Court of Auditors 12, rue Alcide De Gasperi, Luxembourg, LUXEMBOURG 
9. septembra 2010 Vítor Manuel da SILVA CALDEIRA Predsednik Evropsko računsko sodišče 12, rue Alcide De Gasperi, 1615 Luxembourg, LUKSEMBURG
EN 9.11.2010 OfficialJournaloftheEuropeanUnion 13 T H E C O U R T ’ S O B S E R VA T I O N S OVERVIEW OF FINDINGS Introduction 1.1. PursuanttoArticle287oftheTreatyontheFunc­ tioning of the European Union, the Court of Auditors provides the European Parliament and the Council with a Statement of Assurance concerning the reliability of the accounts and the legality and regularity of the underlying transactions (‘the DAS’). 
SL 9.11.2010 UradnilistEvropskeunije 13 U G O T OV I T V E S OD I Š Č A PREGLED UGOTOVITEV Uvod 1.1 Računsko sodišče mora v skladu s členom 287 Pogodbe o delovanju Evropske unije Evropskemu parlamentu in Svetu EU predložiti izjavo o zanesljivosti računovodskih izkazov ter o zakonitosti in pravilnosti z njimi povezanih transakcij („DAS“).
The Treaty also authorises the Court to supplement this statement with specific assessments of each major area of EU activity. 
Pogodba Sodišče tudi pooblašča, da jo dopolni s posebnimi ocenami o vseh glavnih področjih dejavnosti EU.
1.2. The aim of the work on the reliability of the accounts of the European Union is to obtain sufficient appropriate evidence to conclude on the extent to which revenue, expen­ diture, assets and liabilities have been properly registered and that the annual accounts faithfully reflect the financial position as of 31 December 2009, and the results of its operations and cash flows for the year then ended (see paragraphs 1.6 to 1.20). 
1.2 Ciljdela,povezanegazugotavljanjemzanesljivostiraču­ novodskih izkazov Evropske unije, je pridobiti zadostne in ustrezne dokaze, na podlagi katerih je mogoče sprejeti sklep o tem, v kolikšni meri so bili prihodki, odhodki, sredstva in obveznosti pravilno evidentirani ter ali letni računovodski izkazi pošteno odražajo finančno stanje na dan 31. decembra 2009, ter rezultate dejavnosti in denarne tokove za leto, ki se je takrat izteklo (glej odstavke 1.6 do 1.20).
1.3. The aim of the Court’s audit work on the regularity of the transactions underlying the 2009 accounts is to gather sufficient appropriate evidence, of a direct or indirect nature, to give an opinion on whether they are in accordance with the applicable regulations or contractual provisions, and have been correctly calculated (see paragraphs 1.21 to 1.25 for an overview of the results and chapters 2 to 9 for more details). 
1.3 Cilj revizijskega dela Sodišča v zvezi z ugotavljanjem zakonitosti in pravilnosti transakcij, povezanih z računovod­ skimi izkazi za leto 2009, je pridobiti zadostne in ustrezne neposredne ali posredne dokaze, na podlagi katerih je mogoče podati mnenje o tem, ali so te transakcije skladne z veljavnimi predpisi ali pogodbenimi določbami in ali so bile pravilno izračunane (glej odstavke 1.21 do 1.25 za pregled rezultatov in poglavja 2 do 9 za podrobnosti).
1.4. The Court analysed the reliability of Commission management representations, namely the Declarations of Directors-General and the Annual Activity Reports of the Commission’s services and the related Synthesis Report in order to assess the extent to which they provide a fair assessment of the quality of financial management, and in particular the extent to which reservations are complete and sufficient (see paragraphs 1.27 and 1.28 and ‘Reliability of Commission management representations’ in chapters 2 to 9). 
1.4 Sodišče je analiziralo zanesljivost poslovodskih predsta­ vitev Komisije, in sicer izjave generalnih direktorjev in letna poročila o dejavnostih služb Komisije ter z njimi povezano zbirno poročilo, da bi ocenilo, v kolikšnem obsegu zagota­ vljajo pošteno oceno kakovosti finančnega poslovodenja, ter zlasti, v kolikšni meri so pridržki celoviti in zadostni (glej odstavke 1.27 in 1.28 ter „zanesljivost poslovodskih predsta­ vitev Komisije“ v poglavjih 2 do 9).
1.5. In addition, the Court examined the arrangements for making and reporting on recoveries and financial corrections (see paragraphs 1.32 to 1.50). 
1.5 Poleg tega je Sodišče preučilo ureditve za pripravo izterjav in finančnih popravkov ter poročanje o njih (glej odstavke 1.32 do 1.50).
EN 14 OfficialJournaloftheEuropeanUnion 9.11.2010 T H E C O U R T ’ S O B S E R VA T I O N S Reliability of accounts General background 1.6. The Court audited the annual accounts for the 2009 financial year, drawn up by the Commission’s Accounting Officer and approved by the Commission in compliance with Article 129 of the Financial Regulation of 25 June 2002 (8) and received by the Court on 23 July 2010. 
SL 14 UradnilistEvropskeunije 9.11.2010 U G O T O V I T V E S O D I Š Č A Zanesljivost računovodskih izkazov Splošno ozadje 1.6 Sodišče je revidiralo letne računovodske izkaze za proračunsko leto 2009, ki jih je pripravil računovodja Komisije in odobrila Komisija v skladu s členom 129 finančne uredbe z dne 25. junija 2002, (8) Sodišče pa jih je prejelo 23. julija 2010.
The accounts comprise the ‘consolidated financial statements’ — covering, in particular, the balance sheet setting out the assets and liabilities at the end of the year as well as the economic outturn account — and the ‘consolidated reports on the implementation of the budget’ — covering the revenue and expenditure for the year. 
Računovodski izkazi zajemajo „konsolidirane računo­ vodske izkaze“, ki vsebujejo zlasti bilanco stanja, v kateri so navedena sredstva in obveznosti ob koncu leta, in izkaz poslovnega izida, ter „konsolidirana poročila o izvrševanju proračuna“, v katerih so navedeni prihodki in odhodki za dano leto.
However, the Court draws attention to the following matters which were also reported in 2008 and previous years: — missing or incomplete representations by Accounting Officers for certain organisations whose accounts are consolidated with those of the Commission (see paragraph 1.8); — the local financial management systems identified by the Commission’s Accounting Officer (see paragraphs 1.9 and 1.10); — the treatment of pre-financing and accounts payable during the year and in the cut-off procedure (see paragraphs 1.11 to 1.13); — the disclosures concerning recoveries following irregu­ larities (see paragraphs 1.14 to 1.19). 
Vendar opozarja na naslednje zadeve, o katerih je poročalo že leta 2008 in predtem: — manjkajoče ali nepopolne predstavitve računovodij za nekatere organizacije, katerih računovodski izkazi se konsolidirajo s Komisijinimi (glej odstavek 1.8), — lokalni sistemi za finančno poslovodenje, ki jih je ugotovil računovodja Komisije (glej odstavka 1.9 in 1.10), — obravnavanje predfinanciranja in kratkoročnih dolgov ob koncu leta in v postopku ločitve proračunskih let (glej odstavke 1.11 do 1.13), — razkritja glede izterjav po nepravilnostih (glej odstavke 1.14 do 1.19).
T H E C O M M I S S I O N ’ S R E P L I E S _____________ (8) Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities (OJ L 248, 16.9.2002, p. 
O D G O VO R I KO M I S I J E _____________ (8) Uredba Sveta (ES, Euratom) št. 1605/2002 z dne 25. junija 2002 o finančni uredbi, ki se uporablja za splošni proračun Evropskih skupnosti (UL L 248, 16.9.2002, str.
1), last amended by Council Regulation (EC) No 1525/2007 (OJ L 343, 27.12.2007, p. 
1525/2007 (UL L 343, 27.12.2007, str.
9), requires that the final accounts shall be sent before 31 July of the following financial year. 
9), določa, da morajo biti končni računovodski izkazi poslani do 31. julija naslednjega proračunskega leta.
The Commission welcomes the continuing positive assessment of the Court concerning the reliability of the accounts. 
Komisija je zadovoljna, da je ocena Sodišča glede zanesljivosti računovodskih izkazov še naprej pozitivna.
1.7. — The Commission has made progress in this area and would highlight the improvements made to these disclosures in the 2009 accounts. 
1.7 — Komisija je dosegla napredek na tem področju in želi izpostaviti izboljšave v zvezi s temi razkritji v letnih računovodskih izkazih za leto 2009.
Note 6 has been improved and enlarged so as to provide more comprehensive information on all aspects of the recoveries process. 
Pojasnilo 6 je bilo izboljšano in razširjeno, tako da zdaj zagotavlja obsežnejše informacije o vseh vidikih postopka izterjave.
In particular, the required information on the validation of the accounting and local systems was not provided (9). 
Zlasti niso bile zagotovljene informacije o potrje­ vanju lokalnih računovodskih in drugih finančnih sistemov (9).
Validation of local financial management systems (10) 1.9. Duetocontinuingproblemsinthemanagementof suspense accounts and asset accounting procedures, the Commission’s Accounting Officer was still not able to validate the local systems of two Directorates-General (11). 
Potrjevanje lokalnih sistemov finančnega poslovodenja (10) 1.9 Keršenaprejprihajadotežavpriupravljanjuprehodnih računov in postopkih za obračunavanje sredstev, računovodja Komisije še ni mogel potrditi lokalnih sistemov dveh gene­ ralnih direktoratov (11).
1.10. MostoftheAccountingOfficer’srecommendations from previous years have been implemented. 
1.10 Priporočila računovodje iz prejšnjih let so bila veči­ noma izvedena.
The remaining issues did not have a material impact on the reliability of the accounts in 2009, but their nature and significance are such that they should continue to receive the attention of the Commission, notably certain aspects of cut-off procedures, clearing and recording of pre-financings, timeliness of the recording of transactions and data consistency between local systems and ABAC. Pre-financing, accounts payable and cut-off procedures 1.11. 
Preostale zadeve niso pomembno vplivale na zanesljivost računovodskih izkazov za leto 2009, vendar jim mora Komisija zaradi njihove narave in pomembnosti še naprej namenjati pozornost, zlasti določenim vidikom postopkov za ločitev proračunskih let, obračunavanju in evidentiranju predfinanciranja, pravočasnosti knjiženja transa­ kcij ter skladnosti podatkov med lokalnimi sistemi in sistemom ABAC.
It identified accounting errors with an immaterial financial impact overall but a high frequency. This underlines the need for further improvement in the accuracy of the basic accounting data at the level of certain Directorates-General. 
Ugotovilo je računovodske napake, ki skupaj niso imele pomembnega finančnega učinka, vendar so bile zelo pogoste, kar kaže, da je treba točnost osnovnih računovodskih podatkov na ravni določenih generalnih direktoratov dodatno izboljšati.
The most common types of errors are: — missing or duplicate entries; — booking of incorrect amounts; — transactions booked to the wrong account. _____________ (9) European Agency for the Management of Operational Cooperation at the External Borders, European Police College and Innovative Medicines Initiative Joint Undertaking. 
Najpogo­ stejše vrste napak so: — manjkajoči ali podvojeni vnosi, — knjiženje napačnih zneskov, — knjiženje transakcij na napačen račun. _____________ (9) Evropska agencija za upravljanje in operativno sodelovanje na zunanjih mejah držav članic, Evropska policijska akademija in Skupno podjetje za pobudo za inovativna zdravila.
(10) Many Directorates-General use their own local IT-systems for financial management purposes and for the creation of trans­ actions which are sent to the central accounting system (ABAC) via an interface. 
(10) Številni generalni direktorati za finančno poslovodenje in ustvar­ janje transakcij, ki so prek vmesnika poslane v osrednji računo­ vodski sistem (ABAC), uporabljajo svoje lokalne informacijske sisteme.
According to Article 61(1)(e) of the Financial Regulation the Accounting Officer has to verify these systems in order to assess their proper functioning. 
V skladu z odstavkom 1e člena 61 finančne uredbe mora računovodja te sisteme pregledati, da oceni, ali delujejo pravilno.
(11) Directorates-General for External Relations and for Justice, Freedom and Security. T H E C O M M I S S I O N ’ S R E P L I E S 1.8. The Commission notes that out of a total of 40 controlled entities only these 3 entities did not provide the complete required information in the representation letters they sent to the Court. 
(11) Generalni direktorat za zunanje zadeve in Generalni direktorat za O D G O VO R I KO M I S I J E 1.8 Komisija opozarja, da le ti 3 od skupno 40 nadzorovanih subjektov niso predložili vseh zahtevanih informacij v pismih s poslo­ vodskimi predstavitvami, ki so jih poslali Sodišču.
This represents a significant improvement from the prior year. 
To je znatno izboljšanje v primerjavi s prejšnjim letom.
Both Directorates General, RELEX and JLS, made steady progress in 2009 in dealing with identified insufficiencies. 
1.9 Oba generalna direktorata, RELEX in JLS, sta leta 2009 dosegala stalen napredek pri obravnavanju ugotovljenih pomanjklji­ vosti.