natgillin/translations-raw huggingface dataset:
TheFoundingMembersoftheJointUndertakingaretheEuropeanUnion represented by the Commission, the Member States Belgium, Estonia, France, Germany, Greece, Ireland, Italy, the Netherlands, Poland, Portugal, Spain, Sweden and the United Kingdom, and the Association for European Nanoelectronics Activities (AENEAS). 
UstanovničlaniSkupnegapodjetjasoEvropskaunija,kijozastopa Komisija, države članice Belgija, Estonija, Francija, Nemčija, Grčija, Irska, Italija, Nizozemska, Poljska, Portugalska, Španija, Švedska in Združeno kraljestvo ter združenje za evropske dejavnosti na področju nanoelektronike AENEAS.
Other Member States and associated countries, as well as any other country or legal entity capable of making a substantial financial contribution to the achievement of the Joint Undertaking’s objectives, may become members of the ENIAC Joint Undertaking. 
Člani Skupnega podjetja ENIAC lahko postanejo tudi druge države članice in pridružene države, pa tudi katera koli druga država ali pravni subjekt, ki lahko znatno finančno prispeva k doseganju ciljev Skupnega podjetja.
ThemaximumEUcontributiontotheENIACJointUndertakingtocover running costs and research activities is 450 million euro to be paid from the budget of the Seventh Framework Programme3. 
NajvišjiprispevekEUzaSkupnopodjetjeENIACzapokrivanjestroškov poslovanja in raziskovalnih dejavnosti je 450 milijonov EUR, ki se izplačajo iz proračuna Sedmega okvirnega programa3.
AENEAS is to make a maximum contribution of 30 million euro to the running costs of the Joint 1 Joint Undertaking (OJ L 30, 4.2.2008, p. 
72/2008 z dne 20. decembra 2007 o ustanovitvi „Skupnega podjetja ENIAC“ (UL L 30, 4.2.2008, str.
Council Regulation (EC) No 72/2008 of 20 December 2007 setting up the ENIAC The Seventh Framework Programme, adopted by Decision No 1982/2006/EC of the European Parliament and of the Council of 18 December 2006, brings all the research-related EU initiatives together under one roof and plays a crucial role in achieving the goals of growth, competitiveness and employment. 
V Prilogi, ki je predstavljena v informativne namene, so povzeti pristojnosti, dejavnosti in razpoložljivi viri Skupnega podjetja. Sedmi okvirni program, sprejet s Sklepom št. 1982/2006/ES Evropskega parlamenta in Sveta z dne 18. decembra 2006, združuje vse pobude EU, povezane z raziskavami, in ima odločilno vlogo pri doseganju ciljev rasti, konkurenčnosti in zaposlovanja.
It is also a key pillar for the European Research Area. AEI003735EN05-12PP-DEC125-12APCFIN-RAS-ENIAC-OR.DOC 15.11.2012 
Poleg tega je program ključni steber evropskega raziskovalnega prostora. AEI003735SL05-12PP-DEC125-12APCFIN-RAS-ENIAC-TR.DOC 15.11.2012
4 5 6 The Court received the provisional annual accounts on 30 March 2012. 
4 5 6 Sodišče je začasne letne računovodske izkaze prejelo 30. marca 2012.
These accounts are accompanied by a report on the budgetary and financial management during the year which gives inter alia an account of the rate of implementation of the appropriations. 3 Undertaking. 
Tem računovodskim izkazom je priloženo poročilo o upravljanju proračuna in finančnem poslovodenju med letom, ki med drugim poroča o stopnji izvrševanja odobrenih proračunskih sredstev.
In-kind contributions are also to be provided by research organisations participating in projects. 
Prispevke v naravi zagotovijo tudi raziskovalne organizacije, ki sodelujejo pri projektih.
The organisations participating in the research projects must make in-kind contributions at least equal to the contribution of the Commission and the Member States. 
Višina prispevkov v naravi organizacij, ki sodelujejo pri raziskovalnih projektih, ne sme biti manjša od prispevka Komisije in držav članic.
INFORMATION IN SUPPORT OF THE STATEMENT OF ASSURANCE 6. 
INFORMACIJE V PODPORO IZJAVI O ZANESLJIVOSTI 6.
TheauditapproachtakenbytheCourtcomprisesanalyticalaudit procedures, testing of transactions at the level of the Joint Undertaking and an assessment of key controls of the supervisory and control systems. 
RevizijskipristopSodiščavključujeanalitičnerevizijskepostopke, preizkušanje transakcij na ravni Skupnega podjetja in oceno ključnih kontrol nadzornega in kontrolnega sistema.
Pursuant to the provisions of Article 287(1) of the Treaty on the Functioning of the European Union the Court has audited the annual accounts4 of the ENIAC Joint Undertaking, which comprise the “financial statements”5 and the “reports on the implementation of the budget”6 for the financial year ended The financial statements include the balance sheet and the economic outturn account, the cash flow table, the statement of changes in net assets and the annex to the financial statements, which includes a description of the main accounting policies and other explanatory information. 
Sodišče je v skladu z določbami člena 287(1) Pogodbe o delovanju Evropske unije revidiralo letne računovodske izkaze4 Skupnega podjetja ENIAC, ki jih sestavljajo „računovodski izkazi“5 in „poročila o izvrševanju proračuna“6 za proračunsko leto, ki se je končalo 31. decembra 2011, ter zakonitost in pravilnost transakcij, povezanih s temi izkazi. Računovodski izkazi zajemajo bilanco stanja in izkaz poslovnega izida, izkaz denarnih tokov, izkaz sprememb čistih sredstev in prilogo k računovodskim izkazom, v kateri so opisane glavne računovodske usmeritve in dana druga pojasnila.
The budget implementation reports comprise the budget outturn account and its annex. AEI003735EN05-12PP-DEC125-12APCFIN-RAS-ENIAC-OR.DOC 15.11.2012 
Poročila o izvrševanju proračuna vsebujejo izkaz realizacije proračuna in njegovo prilogo. AEI003735SL05-12PP-DEC125-12APCFIN-RAS-ENIAC-TR.DOC 15.11.2012
7 8 9 10 OJ L 248, 16.9.2002, p. 
Ti standardi določajo, da mora Sodišče spoštovati etične in strokovne zahteve ter revizijo načrtovati in opraviti tako, da 7 8 9 10 11 UL L 248, 16.9.2002, str.
Article 33 of Commission Regulation (EC, Euratom) No 2343/2002 (OJ L 357, 31.12.2002, p. 
Člen 33 Uredbe Komisije (ES, Euratom) št. 2343/2002 (UL L 357, 31.12.2002, str.
The rules concerning the presentation of the accounts and accounting by EU bodies are laid down in Chapters 1 and 2 of Title VII of Regulation (EC, Euratom) No 2343/2002, as last amended by Regulation (EC, Euratom) No 652/2008 (OJ L 181, 10.7.2008, p. 
Pravila, ki veljajo za organe EU v zvezi s predstavitvijo računovodskih izkazov in računovodstvom, so določena v poglavjih 1 in 2 naslova VII Uredbe (ES, Euratom) št. 2343/2002, kakor je bila nazadnje spremenjena z Uredbo (ES, Euratom) št. 652/2008 (UL L 181, 10.7.2008, str.
23), and are integrated as such in the financial rules of the Joint Undertaking. 
23), in so sestavni del finančnih pravil Skupnega podjetja.
11 International Federation of Accountants (IFAC) and International Standards of Supreme Audit Institutions (ISSAI). 
Mednarodna zveza računovodskih strokovnjakov (MZRS) in Mednarodni standardi za vrhovne revizijske institucije (ISSAI).
Those standards require the Court to comply with ethical and professional requirements and to plan and perform the audit so as to obtain reasonable assurance as to whether the accounts are free from material misstatement and whether the underlying transactions are legal and regular. 
12 V strategiji naknadnih revizij Skupnega podjetja ENIAC je določeno, da Skupno podjetje skuša pridobiti dovolj informacij o postopku naknadnih revizij v državah članicah ENIAC za oceno, ali so nacionalni postopki ustrezni za zagotavljanje 5 pridobi razumno zagotovilo, da so računovodski izkazi brez pomembno napačne navedbe in da so z njimi povezane transakcije zakonite in pravilne.
The Court’s audit involves performing procedures to obtain audit evidence of the amounts and disclosures in the accounts and of the legality and regularity of the transactions underlying them. 
Revizija zajema izvajanje postopkov za pridobitev revizijskih dokazov o zneskih in razkritjih v računovodskih izkazih ter o zakonitosti in pravilnosti z njimi povezanih transakcij.
The procedures selected, including its assessment of the risks of material misstatement of the accounts or of illegal or irregular transactions, whether due to fraud or error, depend on its audit judgement. 
Postopki so izbrani na podlagi revizorjeve presoje, vključno z oceno tveganja pomembno napačne navedbe v računovodskih izkazih ali nezakonitih ali nepravilnih transakcij, ne glede na to, ali gre za goljufijo ali napako.
In making those risk assessments, internal controls relevant to the entity’s preparation and presentation of accounts are considered in order to design audit procedures that are appropriate in the circumstances. 
Pri teh ocenah tveganja se upošteva notranja kontrola, ki se izvaja za pripravo in predstavitev računovodskih izkazov, da se pripravijo okoliščinam primerni revizijski postopki.
The Court’s audit also includes evaluating the appropriateness of the accounting policies used and the reasonableness of the accounting estimates made by management, as well as evaluating the overall presentation of the accounts. 
Med revizijo Sodišča se tudi ovrednotijo primernost uporabljenih računovodskih usmeritev, razumnost računovodskih ocen poslovodstva in skupna predstavitev računovodskih izkazov.
6 Opinion on the reliability of the accounts 14. 
Mnenje o zanesljivosti računovodskih izkazov 14.
In the Court’s opinion, the annual accounts of the Joint Undertaking fairly present, in all material respects, its financial position 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 its financial rules. 
Po mnenju Sodišča letni računovodski izkazi Skupnega podjetja v vseh pomembnih vidikih pošteno predstavljajo njegovo finančno stanje na dan 31. decembra 2011 ter rezultate njegovega poslovanja in denarne tokove za leto, ki se je takrat končalo, v skladu z določbami njegovih finančnih pravil.
Basis for a qualified opinion on the legality and regularity of the underlying transactions 15. 
Osnova za mnenje s pridržkom o zakonitosti in pravilnosti z izkazi povezanih transakcij 15.
The ex post audit strategy12 of the Joint Undertaking was adopted by a Governing Board decision on 18 November 2010 and is a key control13 for assessing the legality and regularity of the underlying transactions. 
Strategija naknadnih revizij12 Skupnega podjetja, ki jo je s sklepom z dne 18. novembra 2010 sprejel upravni odbor, je ključna kontrola13 za ocenjevanje AEI003735SL05-12PP-DEC125-12APCFIN-RAS-ENIAC-TR.DOC 15.11.2012 6 zakonitosti in pravilnosti z izkazi povezanih transakcij.
The payments made in 2011 relating to certificates of acceptance of costs issued by the National Funding Authorities (NFAs) of the Member States amounted to 6,8 million euro, which represents 45 % of the total operational payments. 
V letu 2011 izvršena plačila, povezana z izjavami o prevzemu stroškov, ki jih izdajo nacionalni organi financiranja držav članic, so znašala 6,8 milijona EUR, kar je 45 % skupnih plačil za poslovanje.
The implementation of the ex post audit strategy started in 2011. 
Strategija naknadnih revizij se je začela izvajati leta 2011.
16.The audit of project cost claims has been delegated to the NFAs of the Member States. 
16.Revidiranje zahtevkov za povračilo stroškov projektov je bilo preneseno na nacionalne organe financiranja držav članic.
The administrative agreements signed with the NFAs do not include the practical arrangements for the ex post audits. 
Upravni dogovori, podpisani s temi organi, ne vsebujejo praktičnih ureditev za naknadne revizije.
By the end of the audit (September 2012), the Joint Undertaking had not received sufficient Article 12 of Regulation (EC) No 72/2008 states that the Joint Undertaking “shall ensure that the financial interests of its members are adequately protected by carrying out or commissioning appropriate internal and external controls” and that it “shall carry out on-the-spot checks and financial audits among the recipients of the ENIAC Joint Undertaking's public funding. 
13 14 15 Člen 12 Uredbe (ES) št. 72/2008 določa, da „Skupno podjetje zagotovi, da so finančni interesi članov ustrezno zaščiteni, in sicer z izvajanjem ali naročanjem ustreznih notranjih in zunanjih kontrol”, in da „izvaja pri prejemnikih javnih sredstev Skupnega podjetja ENIAC preglede na kraju samem in finančne revizije.
These checks and audits shall be performed either directly by the ENIAC Joint Undertaking or by ENIAC Member States on its behalf.” 
Te preglede in revizije izvede Skupno podjetje ENIAC samo ali pa jih v njegovem imenu opravlja država članica ENIAC”.
The Joint Undertaking had received information on audit strategies from seven out of twenty two NFAs. 
Skupno podjetje je prejelo informacije o strategijah revizij od sedmih od 22 organov financiranja.
The documentation received for the seven NFAs is in most cases insufficient to allow the Joint Undertaking to assess the national procedures as no practical details on the audit arrangements are provided (i.e. audit approach and methodology, size of the sample, the type of financial checks to be performed by the NFAs, etc). 
Dokumentacija, prejeta za teh sedem organov, v večini primerov ne zadošča, da bi Skupno podjetje lahko ocenilo te nacionalne postopke, saj ni prejelo nobenih podrobnosti o revizijskih ureditvah (tj. revizijskem pristopu in metodologiji, velikosti vzorca, vrsti finančnih pregledov, ki jih morajo opraviti nacionalni organi financiranja, itd.).
The Internal Audit Service of the European Commission has assessed the audit strategies of ENIAC’s Member States. 
Služba Evropske komisije za notranjo revizijo je ocenila strategije revizij držav članic ENIAC.
In June 2012, it has concluded that the current ex post strategy does not provide the necessary information to reach reasonable assurance. 
Junija 2012 je prišla do zaključka, da sedanja strategija naknadnih revizij ne zagotavlja informacij, ki bi bile potrebne za razumno zagotovilo.
8 COMMENTS ON THE BUDGETARY AND FINANCIAL MANAGEMENT Implementation of the budget 20.The 2011 final budget included commitment and payment appropriations amounting to 66 million euro and 35 million euro respectively. 
PRIPOMBE O UPRAVLJANJU PRORAČUNA IN FINANČNEM POSLOVODENJU Izvrševanje proračuna 20.Končni proračun za leto 2011 je vseboval odobritve za prevzem obveznosti v višini 66 milijonov EUR in odobritve plačil v višini 35 milijonov EUR.
The utilisation rates for the available commitment and payment appropriations were 97 % and 48 %16 respectively. 
Stopnja realizacije odobritev za prevzem obveznosti je bila 97 %, stopnja realizacije odobritev plačil pa 48 %16.
Out of the 63,6 million euro commitment appropriations available for operational activities, 20,1 million euro were implemented as a global commitment for the first 2011 call for proposals and 42,2 million euro were implemented as a global commitment for the second 2011 call for proposals. 
Od 63,6 milijona EUR odobritev za prevzem obveznosti za operativne dejavnosti je bilo 20,1 milijona EUR porabljenih kot skupni znesek za prvi razpis za zbiranje predlogov za leto 2011, 42,2 milijona EUR pa kot skupni znesek za drugi razpis za zbiranje predlogov za leto 2011.
21.A lack of adequate procedures and control weaknesses were detected in the decommitment of unused appropriations. 
21.Pri sprostitvi neporabljenih odobrenih proračunskih sredstev so bili ugotovljeni pomanjkanje ustreznih postopkov in slabosti pri kontroliranju.
Appropriations which should have been implemented by the end of 2010 and appropriations which should have been implemented by the end of 2011 were decommitted in January 2012. 
Odobrena proračunska sredstva, ki bi morala biti porabljena do konca leta 2010, in odobrena proračunska sredstva, ki bi morala biti porabljena do konca leta 2011, so bila sproščena januarja 2012.
The unused global commitment of 2,8 million euro on the operational activities budget line for 2010 with a final date of implementation of 31 December 2011 was not decommitted. 
8 obveznost v višini 2,8 milijona EUR v proračunski vrstici za operativne dejavnosti za leto 2010, katere končni datum za izvršitev je bil 31. december 2011, ni bila sproščena.
Calls for proposals 22.The calls for proposals organised in 2008, 2009 and 2010 resulted in signed grant agreements totalling 107,9 million euro, which represent 25 % of the maximum EU contribution to the Joint Undertaking for research activities17. In 16 17 The relatively low implementation rate for operational payments is explained by the fact that payments from ENIAC are triggered by the late receipt of the certificate from national authorities and by delays at the level of the Member States in signing the national grant agreement. 
Razpisi za zbiranje predlogov 22.Razpisi za zbiranje predlogov, organizirani v letih 2008, 2009 in 2010, so privedli do podpisa sporazumov o donacijah v skupnem znesku 107,9 milijona EUR, kar je 25 % najvišjega možnega prispevka EU Skupnemu podjetju za raziskovalne dejavnosti.17 Leta 2011 sta bila objavljena dva razpisa za zbiranje predlogov v skupni višini 62,3 milijona EUR, toda podpisovanje sporazumov o donacijah še ni bilo končano.
In 2012, two more calls for proposals were launched amounting to 84,5 million euro. 
Leta 2012 sta bila objavljena še dva razpisa za zbiranje predlogov v skupni višini 84,5 milijona EUR.
During 2013, calls for proposals with a budget of 185,3 million euro (42 %) would have to be launched in order to fully use the available EU contribution of 440 million euro. 
Da bi bil razpoložljivi prispevek EU v višini 440 milijonov EUR v celoti izkoriščen, bi bilo treba leta 2013 objaviti razpise za zbiranje predlogov v skupni višini 185,3 milijona EUR (42 % razpoložljivih sredstev).
COMMENTS ON KEY CONTROLS OF THE JOINT UNDERTAKING’S SUPERVISORY AND CONTROL SYSTEMS 23.The Joint Undertaking has not yet fully implemented effective and efficient internal controls and financial information systems. 
PRIPOMBI O KLJUČNIH KONTROLAH NADZORNEGA IN KONTROLNEGA SISTEMA SKUPNEGA PODJETJA 23.
This resulted in significant errors and delays in the financial reporting that were corrected before the adoption of the final accounts. 24.The Accounting Officer of the Joint Undertaking validated the financial and accounting systems (ABAC and SAP) on 20 December 2010. 
Skupno podjetje še ni v celoti uvedlo uspešnih in učinkovitih notranjih kontrol in finančnih informacijskih sistemov, zato je prišlo do velikih napak in zamud pri finančnem poročanju, ki so bile popravljene pred sprejetjem končnih računovodskih izkazov.
26.In 2011, the Commission’s Internal Audit Service carried out a risk assessment exercise. 
26.Služba Komisije za notranjo revizijo je v letu 2011 ocenila tveganja.
AEI003735EN05-12PP-DEC125-12APCFIN-RAS-ENIAC-OR.DOC 15.11.2012 10 strategic audit plan for 2012-2014 was presented to the Governing Board for adoption on 22 November 2011. 
Na podlagi rezultatov ocene tveganja je bil upravnemu odboru 22. novembra 2011 v sprejetje predložen strateški načrt revizij za obdobje 2012–2014.
27.The mission charter of the Commission’s Internal Audit Service was adopted by the Governing Board on 18 November 2010. However, the financial rules of the Joint Undertaking have not yet been amended to include the provision of the Framework Regulation18 referring to the powers of the Commission’s internal auditor. 
27.Listino o delu službe Komisije za notranjo revizijo je upravni odbor sprejel 18. novembra 2010, vendar finančna pravila skupnega podjetja še niso bila spremenjena tako, da bi vsebovala določbo okvirne uredbe18 o pooblastilih notranjega revizorja Komisije.
ENIAC Member States’ contribution 28.The statutes of the ENIAC Joint Undertaking stipulate that the financial contributions from ENIAC Member States are to amount in total to at least 1,8 times19 the EU’s financial contribution, while the Joint Undertaking’s grants can reach a maximum of 16,7 % of the total eligible costs of the projects. 
Prispevek držav članic ENIAC 28.Statut Skupnega podjetja ENIAC določa, da morajo finančni prispevki držav članic ENIAC skupno dosegati najmanj 1,8-kratni19 finančni prispevek EU, donacije Skupnega podjetja pa lahko dosežejo največ 16,7 % skupnih upravičenih stroškov projektov.
For the first five calls for proposals, the financial contribution from ENIAC Member States amounted to 1,55 times the EU’s financial contribution. 
Pri prvih petih razpisih za zbiranje predlogov je bil finančni prispevek držav članic ENIAC enak 1,55-kratnemu finančnemu prispevku EU.
The Joint Undertaking accepted the continuation of the Greek participation in ENIAC 18 19 20 21 Regulation (EC, Euratom) No 2343/2002. 
18 19 Uredba (ES, Euratom) št. 2343/2002 .
Article 11(6)(b) of the Statutes annexed to Regulation (EC) No 72/2008. 
Člen 11(6)(b) Statuta, priloženega Uredbi ES št. 72/2008.
11 projects but no funding is being provided by the Joint Undertaking to the Greek beneficiaries, as co-financing with another source of EU funding is not allowed22. 
Skupno podjetje je sprejelo nadaljnjo udeležbo Grčije v svojih projektih, vendar grškim upravičencem ne zagotavlja nobenega financiranja, saj sofinanciranje iz drugega vira financiranja EU ni dovoljeno22.
Annual activity report 30.According to Articles 19(4) of the Statutes of the Joint Undertaking and Article 40 of its Financial Rules, the Executive Director is required to draw up an annual activity report. The annual activity report shall indicate the results of the operations by reference to the objectives set, the risks associated with these operations, the use made of the resources provided and the efficiency and effectiveness of the internal control system. 
Letno poročilo o dejavnostih 30.V skladu s členom 19(4) Statuta Skupnega podjetja ENIAC in členom 40 njegovih finančnih pravil mora izvršni direktor pripraviti letno poročilo o dejavnostih, v katerem so navedeni rezultati poslovanja glede na zastavljene cilje, tveganje, povezano z delovanjem, uporabo zagotovljenih virov ter učinkovitost in uspešnost sistema notranje kontrole.
It shall also confirm that the information contained in the report presents a true and fair view except as otherwise specified in any reservations related to defined areas of revenue and expenditure. 
V njem mora biti tudi potrditev, da so informacije v poročilu resničen in pošten prikaz stanja, razen če ni drugače navedeno v morebitnih pridržkih, povezanih z opredeljenimi področji prihodkov in odhodkov.
31.The annual activity report does not include an assessment of the efficiency and effectiveness of the internal control system. 
31.Letno poročilo o dejavnosti ne vsebuje ocene učinkovitosti in uspešnosti sistema notranje kontrole.
22 Article 54(5) of Council Regulation (EC) No 1083/2006 of 11 July 2006 laying down general provisions on the European Regional Development Fund, the European Social Fund and the Cohesion Fund (OJ L 210, 31.7.2006, p. 
1083/2006 z dne 11. julija 2006 o splošnih določbah o Evropskem skladu za regionalni razvoj, Evropskem socialnem skladu in Kohezijskem skladu (UL L 210, 31.7.2006, str.
25) states, “An expenditure co-financed by the Funds shall not receive assistance from another Union financial instrument”. AEI003735EN05-12PP-DEC125-12APCFIN-RAS-ENIAC-OR.DOC 15.11.2012 
25) določa: „Izdatek, ki ga sofinancirajo skladi, ne prejema pomoči od nobenega drugega finančnega instrumenta [Unije].“ AEI003735SL05-12PP-DEC125-12APCFIN-RAS-ENIAC-TR.DOC 15.11.2012
12 - The control weaknesses identified as regards the accounting and financial reporting did not lead to a reservation (see paragraph 23). 
Ta je potrdil samo del, ki je pod neposrednim nadzorom Skupnega podjetja ENIAC, ne pa tudi sistemov, ki zagotavljajo informacije nacionalnih organov financiranja (glej odstavek 24). - Slabosti pri kontroliranju, ugotovljene v računovodskem in finančnem poročanju, niso privedle do pridržka (glej odstavek 23).
Follow-up of previous observations 32.During 2011 the Joint Undertaking set up a Business Continuity Plan and made progress on the formalisation of the IT security policies. 
Ukrepanje na podlagi prejšnjih opažanj 32.Skupno podjetje je v letu 2011 pripravilo načrt neprekinjenega poslovanja in doseglo napredek pri formalizaciji varnostnih politik IT.