natgillin/translations-raw huggingface dataset:
EN 12.11.2012 OfficialJournaloftheEuropeanUnion C344/9 CHAPTER 1 The Statement of Assurance and supporting information TABLE OF CONTENTS The Court’s Statement of Assurance provided to the European Parliament and the Council — Independent auditor’s report I-XI Introduction 1.1-1.5 Audit findings for the 2011 financial year Reliability of accounts Regularity of transactions Summary of the DAS specific assessments Comparison with previous year(s)’ results Reliability of Commission management representations Introduction Annual activity reports and declarations by directors-general Synthesis report of the Commission Budgetary management Budgetary appropriations for commitments and payments Utilisation of payment appropriations at year end Outstanding budgetary commitments (RAL) 1.6-1.30 1.6-1.8 1.9-1.15 1.9-1.13 1.14-1.15 1.16-1.30 1.16-1.18 1.19-1.23 1.24-1.30 1.31-1.38 1.32-1.34 1.35 1.36-1.38 Paragraph 
SL 12.11.2012 UradnilistEvropskeunije C344/9 POGLAVJE 1 Izjava o zanesljivosti in podporne informacije KAZALO Izjava o zanesljivosti, ki jo Sodišče predloži Evropskemu parlamentu in Svetu – poročilo neodvisnega revizorja Uvod Revizijske ugotovitve za proračunsko leto 2011 Zanesljivost računovodskih izkazov Pravilnost transakcij Povzetek posebnih ocen za DAS Primerjava z rezultati iz prejšnjega leta (prejšnjih let) Zanesljivost poslovodskih predstavitev Komisije Uvod Letna poročila o dejavnostih in izjave generalnih direktorjev Zbirno poročilo Komisije Upravljanje proračuna Odobrena proračunska sredstva za prevzem obveznosti in za plačila Poraba odobrenih proračunskih sredstev za plačila ob koncu leta Neporavnane proračunske obveznosti („RAL“) Odstavek I–XI 1.1–1.5 1.6–1.30 1.6–1.8 1.9–1.15 1.9–1.13 1.14–1.15 1.16–1.30 1.16–1.18 1.19–1.23 1.24–1.30 1.31–1.38 1.32–1.34 1.35 1.36–1.38
EN C 344/10 Official Journal of the European Union 12.11.2012 THE COURT'S STATEMENT OF ASSURANCE PROVIDED TO THE EUROPEAN PARLIAMENT AND THE COUNCIL — INDEPENDENT AUDITOR’S REPORT I. Pursuant to the provisions of Article 287 of the Treaty on the Functioning of the European Union (TFEU) the Court has audited: (a) the consolidated accounts of the European Union which comprise the consolidated financial statements (1) and the consolidated reports on implementation of the budget (2) for the financial year ended 31 December 2011; and (b) the legality and regularity of the transactions underlying those accounts. 
SL C 344/10 Uradni list Evropske unije 12.11.2012 IZJAVA O ZANESLJIVOSTI, KI JO SODIŠČE PREDLOŽI EVROPSKEMU PARLAMENTU IN SVETU – POROČILO NEODVISNEGA REVIZORJA I. Sodišče je v skladu z določbami člena 287 Pogodbe o delovanju Evropske unije (PDEU) revidiralo: (a) konsolidirane računovodske izkaze Evropske unije, ki jih sestavljajo konsolidirani računovodski izkazi (1) in konsolidirana poročila o izvrševanju proračuna (2) za proračunsko leto, ki se je končalo 31. decembra 2011, ter (b) zakonitost in pravilnost transakcij, povezanih s temi izkazi.
Management’s responsibility II. 
Odgovornost poslovodstva II.
In accordance with Articles 310 to 325 of the TFEU and the Financial Regulation, management is responsible for the preparation and fair presentation of the consolidated accounts of the European Union and the legality and regularity of the transactions underlying them: (a) Management's responsibility in respect of the consolidated accounts of the European Union includes: designing, imple­ menting and maintaining internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error; selecting and applying appropriate accounting policies, on the basis of the accounting rules adopted by the Commission's accounting officer (3); and making accounting estimates that are reasonable in the circumstances. 
Poslovodstvo je v skladu s členi 310 do 325 PDEU in finančno uredbo odgovorno za pripravo in pošteno predstavitev konsolidiranih računovodskih izkazov Evropske unije ter za zakonitost in pravilnost z njimi povezanih transakcij. (c) Odgovornost poslovodstva v zvezi s konsolidiranimi računovodskimi izkazi Evropske unije zajema: načrtovanje, izvajanje in vzdrževanje notranje kontrole, ki je pomembna za pripravo in pošteno predstavitev računovodskih izkazov brez pomembno napačne navedbe zaradi goljufije ali napake; izbiro in uporabo ustreznih računovodskih usmeritev na podlagi računovodskih pravil, ki jih je sprejel računovodja Komisije (3), in pripravo računovodskih ocen, ki so razumne glede na okoliščine.
According to Article 129 of the Financial Regulation, the Commission approves the consolidated accounts of the European Union after the Commission's accounting officer has consolidated them on the basis of the information presented by the other institutions and bodies and established a note, accompanying the consolidated accounts, declaring, inter alia, that he has reasonable assurance that they present a true and fair view of the financial position of the European Union in all material aspects. (b) The way in which management exercises its responsibility for ensuring the legality and regularity of underlying transactions depends on the method of implementation of the budget foreseen in the Financial Regulation. 
V skladu s členom 129 finančne uredbe Komisija odobri konsolidirane računovodske izkaze Evropske unije, potem ko jih je računovodja Komisije konsolidiral na podlagi podatkov, ki so jih predložili druge institucije in organi, ter pripravil izjavo, ki se priloži konsolidiranim računovodskim izkazom, v kateri je med drugim navedel, da ima razumno zagotovilo, da ti izkazi v vseh pomembnih vidikih predstavljajo resnično in pošteno sliko finančnega stanja Evropske unije. (d) Kako poslovodstvo izvaja svojo odgovornost za zagotavljanje zakonitosti in pravilnosti z izkazi povezanih transakcij, je odvisno od načina izvrševanja proračuna, predvidenega v finančni uredbi.
Auditor’s responsibility III. 
Revizorjeva odgovornost III.
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 legality and regularity of the transactions underlying them. 
Sodišče je odgovorno, da na podlagi svoje revizije Evropskemu parlamentu in Svetu predloži izjavo o zanesljivosti računovodskih izkazov ter o zakonitosti in pravilnosti z njimi povezanih transakcij.
These standards require that the Court plans and performs the audit to obtain reasonable assurance whether the consolidated accounts of the European Union are free from material misstatement and the transactions underlying them are legal and regular. _____________ (1) The consolidated financial statements comprise the balance sheet, the economic outturn account, the cash flow table, the statement of changes in net assets and a summary of significant accounting policies and other explanatory notes (including segment reporting). 
Ti standardi določajo, da mora Sodišče revizijo načrtovati in opraviti tako, da pridobi razumno zagotovilo, da so konsolidirani računovodski izkazi Evropske unije brez pomembno napačne navedbe in da so z njimi povezane transakcije zakonite in pravilne. _____________ (1) Konsolidirani računovodski izkazi zajemajo bilanco stanja, izkaz poslovnega izida, izkaz denarnih tokov, izkaz sprememb čistih sredstev ter povzetek pomembnih računovodskih usmeritev in druga pojasnila (skupaj s poročanjem po segmentih).
(2) The consolidated reports on implementation of the budget comprise the consolidated reports on implementation of the budget and a summary of budgetary principles and other explanatory notes. 
(2) Konsolidirana poročila o izvrševanju proračuna zajemajo konsolidirana poročila o izvrševanju proračuna ter povzetek proračunskih načel in druga pojasnila.
(3) The accounting rules adopted by the Commission's accounting officer are derived from International Public Sector Accounting Standards (IPSAS) issued by the International Federation of Accountants or, in their absence, International Accounting Standards (IAS)/International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board. 
(3) Računovodska pravila, ki jih je sprejel računovodja Komisije, so izpeljana iz mednarodnih računovodskih standardov za javni sektor (MRSJS), ki jih je izdala Mednarodna zveza računovodskih strokovnjakov, ali, če teh ni, iz mednarodnih računovodskih standardov (MRS)/mednarodnih standardov računovodskega poročanja (MSRP), ki jih je izdal Odbor za mednarodne računovodske standarde.
In accordance with the Financial Regulation, the consolidated financial statements for the 2011 financial year were 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 bili konsolidirani računovodski izkazi za proračunsko leto 2011 pripravljeni (kot že od proračunskega leta 2005) 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 gibanju denarnih sredstev.
EN 12.11.2012 OfficialJournaloftheEuropeanUnion C344/11 IV. 
SL 12.11.2012 UradnilistEvropskeunije C344/11 IV.
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 revizorjeve presoje, vključno z oceno tveganja pomembno napačne navedbe v konsolidiranih računovodskih izkazih in pomembne neskladnosti z njimi povezanih transakcij in zahtev pravnega okvira Evropske unije, ne glede na to, ali gre za goljufijo ali napako.
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. 
Pri oceni tega tveganja revizor upošteva notranjo kontrolo, ki se izvaja za pripravo in pošteno predstavitev konsolidiranih računovodskih izkazov, ter nadzorne in kontrolne sisteme, s katerimi se zagotavljata zakonitost in pravilnost z njimi povezanih transakcij, da se pripravijo okoliščinam primerni revizijski postopki.
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. 
Med revizijo se tudi ovrednotijo primernost uporabljenih računovodskih usmeritev, razumnost računovodskih ocen ter skupna predstavitev 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 consolidated accounts and the contributions by the Member States have been received. 
V. V zvezi s prihodki Sodišče pri reviziji lastnih sredstev iz naslova davka na dodano vrednost in bruto nacionalnega dohodka izhaja iz makroekonomskih statističnih agregatov, ki jih pripravijo države članice in jih pošljejo Komisiji, nato pa oceni sisteme Komisije za obdelavo podatkov do trenutka, ko so zajeti v konsolidirane 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 until the amounts are recorded in the accounts and received by the Commission. 
Pri tradicionalnih lastnih sredstvih Sodišče preuči računovodske izkaze carinskih organov in analizira tok dajatev do trenutka, ko so zneski evidentirani v računovodskih izkazih in jih je Komisija prejela.
In the Court's opinion, the consolidated accounts of the European Union present fairly, in all material respects, the financial position of the Union as of 31 December 2011, and the results of its operations and its 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. 
Po mnenju Sodišča konsolidirani računovodski izkazi Evropske unije v vseh pomembnih vidikih pošteno predstavljajo finančno stanje Unije na dan 31. decembra 2011 ter rezultate njenega poslovanja 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.
Legality and regularity of the transactions underlying the accounts Revenue Commitments Opinion on the legality and regularity of revenue underlying the accounts VIII. 
Zakonitost in pravilnost z izkazi povezanih transakcij Prihodki Prevzete proračunske obveznosti Mnenje o zakonitosti in pravilnosti prihodkov, povezanih z računovodskimi izkazi VIII.
In the Court’s opinion, revenue underlying the accounts for the year ended 31 December 2011 is legal and regular in all material respects. 
Po mnenju Sodišča so prihodki, povezani z računovodskimi izkazi za proračunsko leto, ki se je končalo 31. decembra 2011, v vseh pomembnih vidikih zakoniti in pravilni.
Opinion on the legality and regularity of commitments underlying the accounts IX. 
Mnenje o zakonitosti in pravilnosti prevzetih proračunskih obveznosti, povezanih z računovodskimi izkazi IX.
In the Court’s opinion, commitments underlying the accounts for the year ended 31 December 2011 are legal and regular in all material respects. 
Po mnenju Sodišča so prevzete proračunske obveznosti, povezane z računovodskimi izkazi za proračunsko leto, ki se je končalo 31. decembra 2011, v vseh pomembnih vidikih zakonite in pravilne.
EN C 344/12 Official Journal of the European Union 12.11.2012 Payments Basis for adverse opinion on the legality and regularity of payments underlying the accounts X. The Court concludes that the examined supervisory and control systems are partially effective in ensuring the legality and regularity of payments underlying the accounts. 
SL C 344/12 Uradni list Evropske unije 12.11.2012 Plačila Osnova za negativno mnenje o zakonitosti in pravilnosti plačil, povezanih z računovodskimi izkazi X. Sodišče je prišlo do zaključka, da so pregledani nadzorni in kontrolni sistemi delno uspešni pri zagotavljanju zakonitosti in pravilnosti plačil, povezanih z računovodskimi izkazi.
The policy groups agriculture: market and direct support; rural development, environment, fisheries and health; regional policy, energy and transport; employment and social affairs as well as research and other internal policies are materially affected by error. 
Na skupine politik kmetijstvo: tržna in neposredna podpora; razvoj podeželja, okolje, ribištvo in zdravje; regionalna politika, energetika in promet; zaposlovanje in socialne zadeve ter raziskave in druge notranje politike pomembno vpliva napaka.
The Court’s estimate for the most likely error rate for payments underlying the accounts is 3,9 %. 
Po oceni Sodišča je najverjetnejša stopnja napake za plačila, povezana z računovodskimi izkazi, 3,9 %.
Adverse opinion on the legality and regularity of payments underlying the accounts XI. 
Negativno mnenje o zakonitosti in pravilnosti plačil, povezanih z računovodskimi izkazi XI.
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 2011 are materially affected by error. 
Po mnenju Sodišča zaradi pomembnosti zadev, opisanih v odstavku o osnovi za negativno mnenje o zakonitosti in pravilnosti plačil, povezanih z računovodskimi izkazi, na plačila, povezana z računovodskimi izkazi za leto, ki se je končalo 31. decembra 2011, pomembno vpliva napaka.
6 September 2012 Vítor Manuel da SILVA CALDEIRA President European Court of Auditors 12, rue Alcide De Gasperi, 1615 Luxembourg, LUXEMBOURG 
6. septembra 2012 Vítor Manuel da SILVA CALDEIRA Predsednik Evropsko računsko sodišče 12, rue Alcide De Gasperi, 1615 Luxembourg, LUKSEMBURG
EN 12.11.2012 OfficialJournaloftheEuropeanUnion C344/13 T H E C O U R T ’ S O B S E R VA T I O N S INTRODUCTION 1.1. ThisChapteroftheAnnualReport: — sets out the background to the Court’s Statement of Assurance (DAS)(4) and summarises and analyses the audit findings and conclusions which underlie this statement (see paragraphs 1.2 to 1.30); — analyses key 2011 budgetary management data (see para­ graphs 1.31 to 1.38); — explains how the Court carries out its DAS audit (see Annex 1.1); and — presents the actions taken by the Commission as regards the observations on the reliability of the accounts of previous years. 
SL 12.11.2012 UradnilistEvropskeunije C344/13 U G O T OV I T V E S O D I Š Č A UVOD 1.1 To poglavje letnega poročila vsebuje: — predstavitev ozadja izjave Sodišča o zanesljivosti (DAS) (4) ter povzetek in analizo revizijskih ugotovitev in zaključkov, ki so podlaga zanjo (glej odstavke 1.2 do 1.30), — analizo ključnih podatkov o upravljanju proračuna za leto 2011 (glej odstavke 1.31 do 1.38), — pojasnilo, kako Sodišče izvaja revizijo za DAS (glej Prilogo 1.1), in — predstavitev ukrepov Komisije glede opažanj o zanesljivosti računovodskih izkazov iz prejšnjih let.
It also includes the Commission’s response to the Court’s recommendations, in particular on recoveries and financial corrections as well as on the increased use of pre-financing, in its previous annual reports (see Annex 1.2). 
Poglavje vsebuje tudi odgovor Komisije na priporočila Sodišča, zlasti glede izterjav in finančnih popravkov ter povečane uporabe pred­ financiranja, iz njegovih letnih poročil za prejšnja leta (glej Prilogo 1.2).
1.2. 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. 
1.2 Računsko sodišče predloži Evropskemu parlamentu in Svetu izjavo o zanesljivosti računovodskih izkazov ter o zako­ nitosti in pravilnosti z njimi povezanih transakcij.
The Court may supplement this statement with specific assessments of each major area of EU activity (5). 
To izjavo lahko dopolni s posebnimi ocenami za vsa glavna področja dejavnosti EU (5).
1.3. 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 recorded and that the consolidated accounts faithfully reflect the financial position as of 31 December 2011, and the results of its oper­ ations and cash flows for the year then ended (see paragraphs 1.6 to 1.8). _____________ (4) From French: ‘Déclaration d’assurance’. 
1.3 Namendelavzvezizzanesljivostjoračunovodskih izkazov Evropske unije je pridobiti zadostne in ustrezne dokaze, na podlagi katerih je mogoče priti do zaključka o tem, v kolikšni meri so bili prihodki, odhodki, sredstva in obveznosti pravilno evidentirani ter ali konsolidirani računo­ vodski izkazi pošteno odražajo finančno stanje na dan 31. decembra 2011 ter rezultate dejavnosti EU in denarne tokove za leto, ki se je takrat končalo (glej odstavke 1.6 do 1.8). _____________ (4) Kratica iz francoskega izraza „déclaration d’assurance“.
(5) See article 287 of the Treaty on the Functioning of the European Union. 
(5) Glej člen 287 Pogodbe o delovanju Evropske unije.
EN C 344/14 Official Journal of the European Union T H E C O U R T ’ S O B S E R VA T I O N S 1.4. The aim of the work on the regularity of the trans­ actions underlying the 2011 accounts is to obtain sufficient appropriate evidence to conclude on whether those trans­ actions are in accordance with the applicable regulations or contractual provisions, and have been correctly calculated (see paragraphs 1.9 to 1.15 for an overview of the results and Chapters 2 to 9 for more details). 
SL C 344/14 Uradni list Evropske unije 12.11.2012 U G OT OV I T V E S O D I Š Č A 1.4 Namendelavzvezispravilnostjotransakcij,povezanih z računovodskimi izkazi za leto 2011, je pridobiti zadostne in ustrezne dokaze, na podlagi katerih je mogoče priti do zaključka o tem, ali so te transakcije skladne z veljavnimi predpisi ali pogodbenimi določbami in ali so bile pravilno izračunane (glej odstavke 1.9 do 1.15 za pregled rezultatov in poglavja 2 do 9 za več podrobnosti).
1.5. The aim of the work on the reliability of Commission management representations, i.e. the declarations by the directors-general and the annual activity reports of the Commission’s services and the related synthesis report, is to assess the extent to which they provide a fair assessment of the quality of financial management (including residual levels of error), and contribute to the Court’s overall assurance (see paragraphs 1.16 to 1.30 and related observations in the sections ‘Effectiveness of systems’ in Chapters 2 to 9). 
1.5 Namendelavzvezizzanesljivostjoposlovodskihpred­ stavitev Komisije, ki zajemajo izjave generalnih direktorjev in letna poročila o dejavnostih služb Komisije ter z njimi pove­ zano zbirno poročilo, je oceniti, v kolikšni meri zagotavljajo pošteno oceno kakovosti finančnega poslovodenja (vključno s stopnjo preostale napake) ter prispevajo k splošnemu zagoto­ vilu Sodišča (glej odstavke 1.16 do 1.30 ter ustrezna opažanja pod naslovom „Uspešnost sistemov“ v poglavjih 2 do 9).
AUDIT FINDINGS FOR THE 2011 FINANCIAL YEAR Reliability of accounts 1.6. The Court's observations concern the consolidated accounts of the European Union for the financial year 2011 prepared by the Commission's accounting officer and approved by the Commission in compliance with the Financial Regu­ lation (6) and received by the Court on 31 July 2012. 
REVIZIJSKE UGOTOVITVE ZA PRORAČUNSKO LETO 2011 Zanesljivost računovodskih izkazov 1.6 Opažanja Sodišča se nanašajo na konsolidirane računo­ vodske izkaze Evropske unije za proračunsko leto 2011, ki jih je pripravil računovodja Komisije in odobrila Komisija v skladu s finančno uredbo (6), Sodišče pa jih je prejelo 31. julija 2012.
The consolidated 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 equiv­ alents) and the statement of changes in net assets as well as the related notes; (b) the consolidated reports on the implementation of the budget covering the revenue and expenditure for the year as well as the related notes. 
Konsolidirani 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 prihodki in odhodki v tem letu), izkaz denarnih tokov (v katerem je prikazano, kako spremembe v računovodskih izkazih vplivajo na denarna sredstva in njihove ustreznike) in izkaz sprememb čistih sredstev ter s tem povezana pojasnila; (b) konsolidirana poročila o izvrševanju proračuna, ki zaje­ majo prihodke in odhodke za zadevno leto ter z njimi povezana pojasnila. _____________ (6) Uredba Sveta (ES, Euratom) št.