natgillin/translations-raw huggingface dataset:
Without calling into question the opinion expressed in paragraph VII, the Court draws attention to a change in the Commission’s accounting policy concerning pre-financing payments establishing or contributing to Financial Engineering Instruments which have not yet been used in the form of loans, guarantees or equity investments. 
Ne da bi bilo zato vprašljivo mnenje iz odstavka VII, Sodišče opozarja na spremembo računovodske politike Komisije za plačila predfinanciranja za vzpostavitev instrumentov finančnega inženiringa, ki še niso bili uporabljeni v obliki posojil, jamstev ali kapitalskih naložb, ali prispevanje vanje.
This required the Commission to restate the 2009 annual accounts of the European Union on which the Court issued an unmodified opinion (4) (see notes 2.5, 2.9, 2.10 and 3.4 to the 2010 annual accounts of the European Union explaining the adjustments made). 
Zato je morala Komisija popraviti letne računovodske izkaze Evropske unije za leto 2009, za katere je Sodišče izdalo neprilagojeno mnenje (4) (glej pojasnila 2.5, 2.9, 2.10 in 3.4 k letnim računovodskim izkazom Evropske unije za leto 2010, ki opisujejo opravljene prilagoditve).
Legality and regularity of the transactions underlying the accounts Revenue _____________ (4) See OJ C 303, 9.11.2010, pp. 10-12. Opinion on the legality and regularity of revenue underlying the accounts IX. In the Court’s opinion, revenue underlying the accounts for the year ended 31 December 2010 is legal and regular in all material respects. 
Po mnenju Sodišča so prihodki, povezani z izkazi za proračunsko leto, ki se je končalo 31. decembra 2010, v vseh pomembnih vidikih zakoniti in pravilni. _____________ (4) Glej UL C 303, 9.11.2010, str. 10–12.
EN 12 OfficialJournaloftheEuropeanUnion 10.11.2011 Commitments Payments Opinion on the legality and regularity of commitments underlying the accounts X. In the Court’s opinion, commitments underlying the accounts for the year ended 31 December 2010 are legal and regular in all material respects. 
SL 12 UradnilistEvropskeunije 10.11.2011 Obveznosti Plačila Mnenje o zakonitosti in pravilnosti obveznosti, povezanih z računovodskimi izkazi X. Po mnenju Sodišča so obveznosti, povezane z izkazi za proračunsko leto, ki se je končalo 31. decembra 2010, v vseh pomembnih vidikih zakonite in pravilne.
Basis for adverse opinion on the legality and regularity of payments underlying the accounts XI. 
Osnova za negativno mnenje o zakonitosti in pravilnosti plačil, povezanih z računovodskimi izkazi XI.
The Court concludes that overall the supervisory and control systems are partially effective in ensuring the legality and regularity of payments underlying the accounts. 
Sodišče je prišlo do zaključka, da so nadzorni in kontrolni sistemi skupno delno uspešni pri zagotavljanju zakonitosti in pravilnosti plačil, povezanih z izkazi.
The policy groups Agriculture and Natural Resources and Cohesion, Energy and Transport are materially affected by error. 
Na skupini politik kmetijstvo in naravni viri ter kohezija, energetika in promet pomembno vplivajo napake.
The Court’s estimate for the most likely error rate for payments underlying the accounts is 3,7 %. 
Po oceni Sodišča je najverjetnejša stopnja napake za plačila, povezana z izkazi, 3,7 %.
Adverse opinion on the legality and regularity of payments underlying the accounts XII. 
Negativno mnenje o zakonitosti in pravilnosti plačil, povezanih z računovodskimi izkazi XII.
In the Court’s opinion, because of the significance of the matters described in the basis for adverse opinion on the legality and regularity of payments underlying the accounts paragraph, the payments underlying the accounts for the year ended 31 December 2010 are materially affected by error. 
Po mnenju Sodišča zaradi pomembnosti zadev, opisanih v osnovi za negativno mnenje o zakonitosti in pravilnosti plačil, povezanih z izkazi, na plačila, povezana z izkazi za leto, ki se je končalo 31. decembra 2010, pomembno vplivajo napake.
8 September 2011 Vítor Manuel da SILVA CALDEIRA President European Court of Auditors 12, rue Alcide De Gasperi, 1615 Luxembourg, LUXEMBOURG 
8. september 2011 Vítor Manuel da SILVA CALDEIRA Predsednik Evropsko računsko sodišče 12, rue Alcide De Gasperi, 1615 Luxembourg, LUKSEMBURG
ThisChapteroftheAnnualReport: — sets out the background to the Court’s statement of assurance and summarises and analyses the audit findings and conclusions which underlie the statement of assurance (see paragraphs 1.2 to 1.25), — discusses the implications of the increased use of pre-financing in the Union’s finances and the Commission’s accounts (see paragraphs 1.26 to 1.37), — summarises the implementation of the 2010 budget (see paragraphs 1.38 to 1.44), — explains how the Court carries out its DAS audit (see Annex 1.1), — presents the actions taken by the Commission as regards the observations on the reliability of the accounts of previous years. 
SL 10.11.2011 UradnilistEvropskeunije 13 U G O T OV I T V E S OD I Š Č A UVOD 1.1 Vtempoglavjuletnegaporočila: — je predstavljeno ozadje izjave Sodišča o zanesljivosti ter so povzeti in analizirani revizijski ugotovitve in zaključki, ki so podlaga za izjavo o zanesljivosti (glej odstavke 1.2 do 1.25), — se razpravlja o posledicah povečane rabe predfinanciranja v financah Unije in računovodskih izkazih Komisije (glej odstavke 1.26 do 1.37), — je povzeto izvrševanje proračuna za leto 2010 (glej odstavke 1.38 do 1.44), — je pojasnjeno, kako Sodišče izvaja svojo revizijo za DAS (glej Prilogo 1.1), — so predstavljeni ukrepi Komisije glede opažanj o zaneslji­ vosti računovodskih izkazov iz prejšnjih let.
It also includes the Commission’s response to the Court’s recommendations on recoveries and financial corrections in its 2009 Annual Report (see Annex 1.2). 
Poglavje vsebuje tudi odgovor Komisije na priporočila Sodišča o izterjavah in finančnih popravkih iz njegovega letnega poročila za leto 2009 (glej Prilogo 1.2).
The Court of Auditors provides the European Parliament and the Council with a Statement of Assurance (DAS) (5) concerning the reliability of the accounts and the legality and regularity of the underlying transactions. 
1.2 Računsko sodišče zagotovi Evropskemu parlamentu in Svetu izjavo o zanesljivosti (DAS) (5) računovodskih izkazov ter o zakonitosti in pravilnosti z njimi povezanih transakcij.
The Court may supplement this statement with specific assessments of each major area of EU activity (6). 
To izjavo lahko dopolni s posebnimi ocenami o vseh glavnih področjih dejavnosti EU (6).
The aim of the work on the reliability of the accounts of the European Union is to conclude on the extent to which revenue, expenditure, assets and liabilities have been properly registered and that the annual accounts faithfully reflect the financial position as of 31 December 2010, and the results of its operations and cash flows for the year then ended (see paragraphs 1.6 to 1.8). 
1.3 Ciljdela,povezanegazugotavljanjemzanesljivostiraču­ novodskih izkazov Evropske unije, je sprejeti zaključke o tem, v kolikšni meri so bili prihodki, odhodki, sredstva in obvez­ nosti pravilno evidentirani, ter ali letni računovodski izkazi pošteno odražajo finančno stanje na dan 31. decembra 2010 in rezultate njenih dejavnosti in denarne tokove za leto, ki se je takrat izteklo (glej odstavke 1.6 do 1.8).
The aim of the work on the regularity of the trans­ actions underlying the 2010 accounts is to conclude on whether those transactions are in accordance with the applicable regulations or contractual provisions, and have been correctly calculated (see paragraphs 1.9 to 1.14 for an overview of the results and Chapters 2 to 7 for more details). _____________ (5) From French: ‘Déclaration d’assurance’. 
1.4 Ciljdelavzvezizugotavljanjempravilnostitransakcij, povezanih z računovodskimi izkazi za leto 2010, je sprejeti zaključke o tem, ali so transakcije skladne z veljavnimi predpisi ali pogodbenimi določbami in ali so bile pravilno izračunane (glej odstavke 1.9 do 1.14 za pregled rezultatov in poglavja 2 do 7 za več podrobnosti). _____________ (5) Kratica iz francoskega izraza „déclaration d’assurance“.
(6) See Article 287 of the Treaty on the Functioning of the European Union. 
(6) Glej člen 287 Pogodbe o delovanju Evropske unije.
EN 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 to assess the extent to which they provide a fair assessment of the quality of financial management, and contribute to the Court’s overall assurance (see paragraphs 1.17 to 1.20 as well as 1.23 to 1.25 and ‘Reliability of Commission management representations’ in Chapters 2 to 7). 10. 11. 1. 5. 
SL 14 UradnilistEvropskeunije 10.11.2011 U G O T OV I T V E S OD I Š Č A 1.5 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 prispevajo k splošnemu zagotovilu Sodišča (glej odstavke 1.17 do 1.20 in 1.23 do 1.25 ter „Zanesljivost poslovodskih predstavitev Komisije“ v poglavjih 2 do 7).
The work also involved examining the Commission’s internal auditor’s overall opinion which has been issued for the first time and covers the financial management of the Commission in the 2010 budgetary year (see paragraphs 1.21 to 1.22). 
Delo je zajemalo tudi pregled splošnega mnenja notranjega revizorja Komisije, ki je bilo izdano prvič in zajema finančno poslovodenje Komisije v proračunskem letu 2010 (glej odstavke 1.21 do 1.22).
AUDIT FINDINGS FOR THE 2010 FINANCIAL YEAR Reliability of accounts 1.6. The Court’s observations concern the annual accounts of the European Union (hereafter ‘the accounts’) for the financial year 2010, 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 (7) and received by the Court on 27 July 2011. 
REVIZIJSKE UGOTOVITVE ZA PRORAČUNSKO LETO 2010 Zanesljivost računovodskih izkazov 1.6 Opažanja Sodišča se nanašajo na letne računovodske izkaze Evropske unije (v nadaljevanju računovodski izkazi) za proračunsko leto 2010, ki jih je pripravil računovodja Komisije in odobrila Komisija v skladu s členom 129 finančne uredbe z dne 25. junija 2002 (7), Sodišče pa jih je prejelo 27. julija 2011.
The accounts comprise: (a) the consolidated financial statements covering the balance sheet (setting out the assets and liabilities at the end of the year), the economic outturn account (covering the income and expenses of the year), the cash-flow table (showing how changes in the accounts affect cash and cash equivalents) and the statement of changes in net assets (explaining the changes in net assets) as well as the related notes; and (b) the consolidated reports on the implementation of the budget covering the revenue and expenditure for the year. 
Računovodski izkazi vsebujejo: (a) konsolidirane računovodske izkaze, ki zajemajo bilanco stanja (v kateri so navedena sredstva in obveznosti ob koncu leta), izkaz poslovnega izida (v katerem so navedeni dohodek in stroški v letu), izkaz denarnih tokov (ki prika­ zuje, kako spremembe v računovodskih izkazih vplivajo na denarna sredstva in njihove ustreznike), izkaz sprememb neto sredstev (ki pojasnjuje spremembe neto sredstev) in s tem povezana pojasnila, ter (b) konsolidirana poročila o izvrševanju proračuna, ki zaje­ majo prihodke in odhodke v letu.
The Commission’s accounting officer provided the Court with a representation letter confirming that subject to certain immaterial limitations (8) the accounts are complete and reliable. _____________ (7) 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. 
1.7 Računovodja Komisije je Sodišču zagotovil pismo s poslovodskimi predstavitvami, ki potrjuje, da so računovodski izkazi ob upoštevanju nekaterih nepomembnih omejitev(8) popolni in zanesljivi. _____________ (7) 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 Regulation (EU, Euratom) No1081/2010 of the European Parliament and of the Council (OJ L 311, 26.11.2010, p. 
1081/2010 Evropskega parlamenta in Sveta (UL L 311, 26.11.2010, str.
9), requires that the final accounts shall be sent before 31 July of the following financial year. 
9), določa, da mora biti zaključni račun poslan do 31. julija naslednjega proračun­ skega leta.
(8) See Annex 1.2, point 1. 
(8) Glej Prilogo 1.2, točka 1.
Regularity of transactions Summary of the DAS specific assessments 1.9. TheCourtprovidesspecificassessmentsinChapter2 on Revenue and in Chapters 3 to 7 on groups of Activity Based Budgeting (ABB) policy areas (see Table 1.1). 
Pravilnost transakcij Povzetek posebnih ocen za DAS 1.9 Sodišče predstavlja posebne ocene v poglavju 2 o prihodkih in poglavjih 3 do 7 o skupinah področij politik v okviru proračuna po dejavnostih (glej tabelo 1.1).
Each specific assessment provides an introduction, findings and conclusions on the regularity of transactions, the effectiveness of systems and the reliability of Commission management representations, and reports on the Commission’s response to the Court’s previous recommendations. 1.10. 
Vsaka posebna ocena vsebuje uvod, ugotovitve in zaključke o pravil­ nosti transakcij, uspešnosti sistemov in zanesljivosti poslovod­ skih predstavitev Komisije ter poročilo o odzivu Komisije na prejšnja priporočila Sodišča.
For 2010, the policy group Research and other Internal Policies presented in Chapter 6 consists of policy groups/areas which in the 2009 Annual Report were part of other specific assessments (9). _____________ (9) The Research part of the former policy group Research, Energy and Transport was previously reported in Chapter 5, the former policy group Education and Citizenship was previously reported in Chapter 7 and the former policy group Economic and Financial Affairs was previously reported in Chapter 8 (for details see paragraph 6.1). 
1.10 V letnem poročilu za leto 2010 skupino politik razi­ skave in druge notranje politike iz poglavja 6 sestavljajo skupine/področja politik, ki so bili v letnem poročilu za leto 2009 zajeti v druge posebne ocene (9). _____________ (9) O delu nekdanje skupine politik raziskave, energetika in promet, ki se nanaša na raziskave, se je prej poročalo v poglavju 5, o nekdanji skupini politik izobraževanje in državljanstvo se je prej poročalo v poglavju 7, o nekdanji skupini politik gospodarske in finančne zadeve pa v poglavju 8 (za podrobnosti glej odstavek 6.1).
Moreover, the Energy and Transport parts of the former policy group Research, Energy and Transport are now reported in Chapter 4 together with the former policy group Cohesion. 
O delih nekdanje skupine politik raziskave, energetika in promet, ki se nanašata na energetiko in promet, se zdaj poroča v poglavju 4, skupaj z nekdanjo skupino politik kohezija.
EN 16 OfficialJournaloftheEuropeanUnion 10.11.2011 Table 1.1 — Payments in 2010 by Annual Report chapters Agriculture and rural development (T.05) Environment (T.07) Fisheries and maritime affairs (T.11) Health and consumer protection (T.17) Employment and social affairs (T.04) Energy and transport (T.06) Regional policy (T.13) External relations (T.19) Development and relations with ACP States (T.21) Enlargement (T.22) Humanitarian aid (T.23) Economic and financial affairs (T.01) Enterprise (T.02) Competition (T.03) Research (T.08) Information society and media (T.09) Direct research (T.10) Internal market (T.12) Education and culture (T.15) Communication (T.16) Area of freedom, security and justice (T.18) Trade (T.20) Parliament (S. I) Council (S. II) Commission (S. III) Court of Justice (S. IV) Court of Auditors (S. V) Economic and Social Committee (S. VI) Committee of the Regions (S. VII) European Ombudsman (S. VIII) European Data-protection Supervisor (S. IX) (million euro) Sections (S) and titles (T) (1) corresponding to the 2010 budgetary nomenclature allocated per chapter of the Court’s Annual Report Payments made in 2010 (2) Annual Report chapters Agriculture and Natural Resources 56 841 Cohesion, Energy and Transport 40 630 External Aid, Development and Enlargement 6 543 Research and other Internal Policies 8 953 Administrative and other expenditure 9 264 Grand Total 122 231 (1) The budgetary titles 14 and 24 to 31 of Section III of the general budget concerning primarily administrative expenditure are reported in the European Commission section of Chapter 7. 
SL 16 UradnilistEvropskeunije 10.11.2011 Tabela 1.1 – Plačila v letu 2010 po poglavjih letnega poročila Kmetijstvo in razvoj podeželja (N.05) Okolje (N.07) Pomorske zadeve in ribištvo (N.11) Zdravje in varstvo potrošnikov (N.17) Zaposlovanje in socialne zadeve (N.04) Energetika in promet (N.06) Regionalna politika (N.13) Zunanji odnosi (N.19) Razvoj in odnosi z državami AKP (N.21) Širitev (N.22) Humanitarna pomoč (N.23) Gospodarske in finančne zadeve (N.01) Podjetništvo (N.02) Konkurenca (N.03) Raziskave (N.08) Informacijska družba in mediji (N.09) Neposredne raziskave (N.10) Notranji trg (N.12) Izobraževanje in kultura (N.15) Komuniciranje (N.16) Območje svobode, varnosti in pravice (N.18) Trgovina (N.20) Parlament (Odd. I) Svet (Odd. II) Komisija (Odd.
(2) Administrative expenditure is deducted from policy groups and shown separately under its own heading; this leads to differences in comparison to Chapters 3 to 6. 
(2) Upravni odhodki se odštejejo od skupin politik in prikažejo posebej pod svojo postavko, zato nastanejo razlike v primerjavi s poglavji 3 do 6.
EN 10.11.2011 OfficialJournaloftheEuropeanUnion 17 T H E C O U R T ’ S O B S E R VA T I O N S 1.11. TheCourtconcludesthatRevenue(127795million euro) (10) and payments in the policy group Administrative and other expenditure (9 264 million euro) were free from material error and that the supervisory and control systems were effective (see Table 1.2 and paragraphs 2.41 to 2.42 and 7.33 to 7.34). 
SL 10.11.2011 UradnilistEvropskeunije 17 U G O T OV I T V E S OD I Š Č A 1.11 Sodišče je prišlo do sklepa, da v prihodkih (127 795 milijonov EUR) (10) in plačilih za skupino politik upravni in drugih odhodki (9 264 milijonov EUR) ni bilo pomembnih napak ter da so bili nadzorni in kontrolni sistemi uspešni (glej tabelo 1.2 ter odstavke 2.41 do 2.42 in 7.33 do 7.34).
Commitments in all policy groups were also free from material error. 1.12. TheCourtconcludesthatthepolicygroupResearch and other Internal Policies (8 953 million euro) was free from material error and that the supervisory and control systems were partially effective in ensuring the regularity of payments. 
Prav tako v nobeni skupini politik ni bilo pomembnih napak pri obveznostih. 1.12 Sodišče je prišlo do zaključka, da v skupini politik raziskave in druge notranje politike (8 953 milijonov EUR) ni bilo pomembnih napak ter da so bili nadzorni in kontrolni sistemi delno uspešni pri zagotavljanju pravilnosti plačil, vendar so na vmesna in končna plačila za okvirne programe za raziskave vplivale pomembne napake (glej tabelo 1.2 in odstavka 6.48 do 6.49).
However, interim and final payments for the research framework programmes (FPs) were subject to material error (see Table 1.2 and paragraphs 6.48 to 6.49). The Court also concludes that the policy group External Aid, Development and Enlargement (6 543 million euro) was free from material error and that the supervisory and control systems were partially effective in ensuring the regularity of payments. 
Prišlo je tudi do zaključka, da v skupini politik zunanja pomoč, razvoj in širitev (6 543 mili­ jonov EUR) ni bilo pomembnih napak in da so bili nadzorni in kontrolni sistemi delno uspešni pri zagotavljanju pravilnosti plačil, vendar so na vmesna in končna plačila vplivale pomembne napake (glej tabelo 1.2 in odstavka 5.35 do 5.36).
However, interim and final payments were subject to material error (see Table 1.2 and paragraphs 5.35 to 5.36). 1.13. TheCourtconcludesthatthepolicygroupsAgri­ culture and Natural Resources (55990million euro reim­ bursed expenditure) and Cohesion, Energy and Transport (37 556 million euro reimbursed expenditure) were affected by material error. 
1.13 Sodišče je prišlo do zaključka, da so na skupini politik kmetijstvo in naravni viri (55 990 milijonov EUR povrnjenih odhodkov) ter kohezija, energetika in promet (37 556 mili­ jonov EUR povrnjenih odhodkov) vplivale pomembne napake, vendar v neposrednih plačilih kmetom, zajetih v IAKS (11), ni bilo pomembnih napak.
The Court also concludes that the audited supervisory and control systems of the policy group Agriculture and Natural Resources were partially effective. 
Prišlo je tudi do zaključka, da so bili revidirani nadzorni in kontrolni sistemi za skupino politik kmetijstvo in naravni viri delno uspešni.
Furthermore, the Court concludes that audit authorities as a whole of the policy group Cohesion, Energy and Transport were partially effective in ensuring the regularity of transactions (see Table 1.2 and paragraphs 3.55 to 3.56 and 4.47 to 4.48) T H E C O M M I S S I O N ’ S R E P L I E S 1.14. 
Poleg tega je prišlo do zaključka, da so bili revizijski organi za skupino politik kohezija, energetika in promet kot celota delno uspešni pri zagotavljanju pravilnosti transakcij (glej tabelo 1.2 ter odstavke 3.55 do 3.56 in 4.47 do 4.48).
The Court concludes that overall payments were materially affected by error and that supervisory and control systems for payments were, in general, partially effective (see Table 1.2). _____________ (10) For the scope of the audit of revenue, see paragraphs 2.7 to 2.13. 
1.14 Sodišče je prišlo do zaključka, da so na plačila kot celoto pomembno vplivale napake ter da so bili nadzorni in kontrolni sistemi za plačila na splošno delno uspešni (glej tabelo 1.2). _____________ (10) Za obseg revizije prihodkov glej odstavke 2.7 do 2.13.
(11) Integrated Administration and Control System. 
(11) Integrirani administrativni in kontrolni sistem.
The Court’s conclusion for Agriculture and Natural Resources confirms the positive trend that in the past years the most likely error rate is close to the materiality threshold of 2 %. 
Sklep Sodišča v zvezi s kmetijstvom in naravnimi viri potr­ juje pozitivni trend, da je najverjetnejša stopnja napak v zadnjih letih blizu dvoodstotnemu pragu pomembnosti.
The Commission further notes that for the European Agricultural Guarantee Fund (EAGF) expenditure, which in 2010 accounted for 77 % of total expenditure under this Chapter, the most likely error is well below the materiality threshold and that for direct payments covered by the Integrated Administration and Control System (IACS) it is even lower. 
Komisija nato ugotavlja, da je najverjetnejša stopnja napak za odhodke Evropskega kmetijskega jamstvenega sklada (EKJS), ki so leta 2010 v okviru tega poglavja znašali 77 % celotnih odhodkov, bistveno pod pragom pomembnosti, medtem ko je za neposredna plačila, ki jih krije integrirani admini­ strativni in kontrolni sistem (IAKS), še nižja.
Moreover, the risk to the EU budget is adequately covered by the conformity clearance procedure. 
Poleg tega je tveganje za proračun EU ustrezno zajeto v postopku potrditve skladnosti.
See also reply to paragraph 3.17. 
Glej tudi odgovor na odstavek 3.17.