natgillin/translations-raw huggingface dataset:
It aims at facilitating the analysis and 1 Bipartite Joint Undertakings are Clean Sky, IMI, FCH and SESAR. 
Njegov namen je omogočiti analizo in primerjavo specifičnih poročil o zaključnih računih skupnih podjetij za leto 2013, ki jih je pripravilo 1 Skupna podjetja, ki se ravnajo po dvostranskem modelu, so Čisto nebo, IMI, GCV in SESAR.
Tripartite Joint Undertakings are ARTEMIS and ENIAC. 
Podjetji s tristranskim modelom sta ARTEMIS in ENIAC.
As regards Fusion for Energy-F4E (ITER), the members are Euratom, represented by the European Commission, the Member States of Euratom and other countries which have concluded cooperation agreements with Euratom in the field of controlled nuclear fusion and have expressed their wish to become members (as at 31 December 2013: Switzerland). AEI037059EN02-14PP-CH345-14FIN-RAS-Summary_Report_2013_JUs-OR.doc 21.10.2014 
Člani Skupnega podjetja Fuzija za energijo – F4E (ITER) so Euratom, ki ga zastopa Evropska komisija, države članice Euratoma in druge države, ki so z Euratomom sklenile sporazume o sodelovanju na področju nadzorovane jedrske fuzije in izrazile željo, da bi postale članice (od 31. decembra 2013: Švica). AEI037059SL02-14PP-CH345-14FIN-RAS-Summary_Report_2013_JUs-TR.doc 21.10.2014
The CourtŐs opinions and comments as well as the Joint UndertakingsŐ replies can be found in the published specific annual reports. 
V objavljenih specifičnih letnih poročilih so predstavljeni mnenja in pripombe Sodišča ter odgovori skupnih podjetij.
TheJointUndertakingsŐtotal2013forecastedbudgetedincome2amountedtosome 2,2 billion euro (2012: 2,5 billion euro) or about 1,7 % of the 2013 EU general budget (2012: 1,8 %)3. Of the actual amounts received, approximately 686 million euro (2012: 618 million euro) came from the EU general budget (cash contribution from the European Commission) and approximately 134 million euro (2012: 134 million euro) came from the industrial partners and members of the Joint Undertakings. 
Skupnaproračunskanapoveddohodkov2skupnihpodjetijzaleto2013jeznašala približno 2,2 milijarde EUR (2,5 milijarde EUR leta 2012), kar je približno 1,7 % splošnega proračuna EU za leto 2013 (1,8 % leta 2012).3 Od dejansko prejetih zneskov je bilo približno 686 milijonov EUR (618 milijonov EUR leta 2012) iz splošnega proračuna EU (denarni prispevek Evropske komisije), približno 134 milijonov EUR (134 milijonov EUR leta 2012) pa so namenili industrijski partnerji in člani skupnih podjetij.
TheJointUndertakingsemploy414(2012:409)permanentandtemporaryofficialsor less than 1 % of total EU officials authorised under the EU general budget (staff establishment plan). 
Vskupnihpodjetjihjezaposlenihpribližno414(409leta2012)stalnihinzačasnih uradnikov, kar je manj kot 1 % vseh uradnikov EU, odobrenih v okviru splošnega proračuna EU (načrt delovnih mest).
Details on the audited Joint Undertakings, their budgets and staff are provided in Annex I. 6. 
Podrobnosti o revidiranih skupnih podjetjih, njihovih proračunih in uslužbencih so v Prilogi I. 6.
WhereasthefinancialriskrelatedtotheJointUndertakingsislimitedcomparedtothe total EU budget, the reputational risk for the Union is high: they are a key tool for the implementation of the EU Research strategy and their public-private partnership nature makes them highly visible among the industries they are cooperating with. 
Čepravjefinančnotveganjepriskupnihpodjetjihvprimerjaviscelotnimproračunom EU majhno, ta podjetja pomenijo veliko tveganje za ugled Unije, saj so glavno orodje za izvajanje raziskovalne strategije EU, prav tako pa so kot del javno-zasebnega partnerstva zelo prepoznavna med industrijskimi partnerji, s katerimi sodelujejo.
INFORMATION IN SUPPORT OF THE COURTŐS OPINIONS 7. 
INFORMACIJE V PODKREPITEV MNENJ SODIŠČA 7.
TheauditapproachtakenbytheCourtcomprisesanalyticalauditprocedures,testingof transactions at the level of the Joint Undertaking and an assessment of key controls of the supervisory and control systems. 
RevizijskipristopSodiščavključujeanalitičnerevizijskepostopke,preizkušanjetransakcij na ravni skupnega podjetja in oceno ključnih kontrol nadzornih in kontrolnih sistemov.
This is supplemented by evidence provided by the work of other auditors and an analysis of management representations and of Annual Activity Reports. 
To dopolnjujejo dokazi, pridobljeni z delom drugih revizorjev ter analizo poslovodskih predstavitev in letnih poročil o dejavnostih.
The 2013 audit placed special emphasis on ex-post audits. 
Revizija za leto 2013 je bila posebej osredotočena na naknadne revizije.
2 3 Forecasted income budget represent commitments appropriations (final budget). 
2 3 Proračunska napoved dohodkov pomeni odobritve za prevzem obveznosti (končni proračun).
The significant decrease noted with respect to 2012 originates mostly from F4E, where the forecasted income budget decreased from 1 524 million euro in 2012 to 1 297 million euro in 2013. 
Veliko zmanjšanje, opaženo v primerjavi z letom 2012, izvira zlasti iz F4E, saj se je njegova proračunska napoved dohodkov zmanjšala s 1 524 milijonov EUR v letu 2012 na 1 297 milijonov EUR v letu 2013.
This decrease is due to the launching of a major phase of the ITER project in 2012. AEI037059EN02-14PP-CH345-14FIN-RAS-Summary_Report_2013_JUs-OR.doc 21.10.2014 
Do tega zmanjšanja je prišlo, ker se je leta 2012 začela obsežna faza projekta ITER. AEI037059SL02-14PP-CH345-14FIN-RAS-Summary_Report_2013_JUs-TR.doc 21.10.2014
5 AUDIT RESULTS Opinions on the reliability of the accounts 8. 
5 REZULTATI REVIZIJ Mnenja o zanesljivosti računovodskih izkazov 8.
ThefinalaccountsofallJointUndertakingspresentfairly,inallmaterialrespects,their financial position as at 31 December 2013 and the results of their operations and their cash flows for the year then ended, in accordance with the provisions of the applicable Financial Regulations and the accounting rules adopted by the CommissionŐs Accounting Officer. 
Zaključniračunivsehskupnihpodjetijvvsehpomembnihpogledihpošteno predstavljajo njihov finančni položaj na dan 31. decembra 2013 ter njihov poslovni izid in denarne tokove za tedaj končano leto v skladu z določbami finančnih uredb, ki se zanje uporabljajo, in računovodskimi pravili, ki jih je sprejel računovodja Komisije.
Opinions on the legality and regularity of the transactions underlying the accounts 9. 
Mnenja o zakonitosti in pravilnosti z izkazi povezanih transakcij 9.
IntheCourtŐsopinion,thetransactionsunderlyingtheannualaccountsfortheyear ended 31 December 2013 were legal and regular in all material respects for four (F4E, Clean Sky, FCH and SESAR) of the seven Joint Undertakings. 
PomnenjuSodiščasotransakcije,povezanezletnimiračunovodskimiizkaziza proračunsko leto, ki se je končalo 31. decembra 2013, v vseh pomembnih pogledih zakonite in pravilne za štiri skupna podjetja (F4E, Čisto nebo, GCV in SESAR) od sedmih.
10.As regards the ARTEMIS Joint Undertaking, the audit of project cost claims has been delegated to the national funding authorities (NFAs), under the administrative agreements in force. 
10.Revizija zahtevkov za povračilo stroškov projektov je bila pri Skupnem podjetju ARTEMIS v skladu z veljavnimi upravnimi dogovori prenesena na nacionalne organe financiranja.
ARTEMIS received audit reports from the NFAs but did not systematically assess the quality of these audits. 
ARTEMIS je od nacionalnih organov financiranja prejel revizijska poročila, vendar kakovosti teh revizij ni sistematično ocenil.
Moreover, it had not received information on the audit strategies of all NFAs. It was therefore not in a position to assess whether ex-post audits provide sufficient assurance as to the legality and regularity of the underlying transactions. 
Poleg tega mu vsi nacionalni organi financiranja niso predložili informacij o revizijskih strategijah, zaradi česar ni mogel oceniti, ali naknadne revizije dajejo zadostno zagotovilo o zakonitosti in pravilnosti s tem povezanih transakcij.
As a consequence, the Court concluded that the information available on the implementation of the Joint UndertakingŐs ex-post audit strategy is not sufficient to conclude whether this key control tool is functioning effectively4. A qualified opinion5 was 4 5 In response to this observation, ARTEMIS initiated in 2014 together with the ENIAC Joint Undertaking a common action plan to mitigate this qualified opinion. 
Zato je Sodišče ugotovilo, da razpoložljive informacije o izvajanju strategije naknadnih revizij tega skupnega podjetja ne zadoščajo za sklep o tem, ali ta ključna kontrola uspešno deluje.4 Za ARTEMIS je bilo izrečeno mnenje s pridržkom5, saj ni bilo zadosti ustreznih 4 5 ARTEMIS se je na ta opažanja odzval tako, da je leta 2014 s Skupnim podjetjem ENIAC začel izvajati skupni akcijski načrt za ublažitev tega mnenja s pridržkom.
Three National Funding Authorities had been visited by ARTEMIS by September 2014. 
ARTEMIS je do septembra 2014 obiskal tri nacionalne organe financiranja.
The Court expresses a qualified opinion when the auditor has obtained sufficient appropriate audit evidence and concludes that misstatements or instances of noncompliance are material, but not pervasive, to the annual accounts or underlying transactions. 
Sodišče izreče mnenje s pridržkom, kadar revizor pridobi zadostne ustrezne revizijske dokaze in ugotovi, da so napačne navedbe ali neskladnosti v zaključnem računu ali transakcijah, povezanih z računovodskimi izkazi, pomembne, vendar ne prevladujoče.
The Court also expresses a qualified opinion when the auditor is unable to obtain sufficient appropriate audit evidence on which to base the opinion, and the possible effects on the annual accounts or underlying transactions of that inability are material but not pervasive (as outlined in paragraphs 11 and 12). 
Sodišče izreče mnenje s pridržkom tudi, kadar revizor ne more pridobiti zadostnih ustreznih revizijskih dokazov, na katerih bi temeljilo njegovo mnenje, in so možni učinki te nezmožnosti za zaključni račun ali transakcije, povezane z računovodskimi izkazi, pomembne, vendar ne prevladujoče (kot je navedeno v odstavkih 11 in 12).
AEI037059EN02-14PP-CH345-14FIN-RAS-Summary_Report_2013_JUs-OR.doc 21.10.2014 
AEI037059SL02-14PP-CH345-14FIN-RAS-Summary_Report_2013_JUs-TR.doc 21.10.2014
6 issued for ARTEMIS since there was insufficient appropriate audit evidence on which to base the opinion and the possible effects are considered material but not pervasive6. 
6 revizijskih dokazov, na katerih bi lahko osnovali mnenje, možni učinki pa veljajo za pomembne, vendar ne prevladujoče.6 11.Upravni dogovori, ki so bili sklenjeni med Skupnim podjetjem ENIAC in nacionalnimi organi financiranja držav članic, načeloma določajo, da nacionalni organi financiranja opravljajo revizije v imenu tega skupnega podjetja.
In 2013, the Joint Undertaking carried out a limited review of cost claims but this exercise did not include any audits and did not provide assurance as to the regularity of the cost claims reviewed. 
Leta 2013 je ENIAC izvedel omejen pregled zahtevkov za povračilo stroškov, toda ta pregled ni vključeval revizij in ni dal zagotovila o pravilnosti pregledanih zahtevkov za povračilo stroškov.
As a consequence, the Court concluded that the information available on the implementation of the Joint UndertakingŐs ex-post audit strategy was not sufficient to conclude whether this key control tool is functioning effectively7. The Court issued a qualified opinion for ENIAC because there was insufficient appropriate audit evidence on which to base the opinion and the possible effects are considered material but not pervasive. 
Zato je Sodišče ugotovilo, da razpoložljive informacije o izvajanju strategije naknadnih revizij tega skupnega podjetja ne zadoščajo za sklep o tem, ali ta ključna kontrola uspešno deluje.7 Sodišče je za ENIAC izreklo mnenje s pridržkom, saj ni bilo zadosti ustreznih revizijskih dokazov, na katerih bi lahko osnovali mnenje, možni učinki pa veljajo za pomembne, vendar ne prevladujoče.
12.The IMI joint Undertaking launched, in accordance with its ex-post audit strategy, a second batch of 40 ex-post audits, of which 14 had been completed as of June 2014. 
12.Skupno podjetje IMI je v skladu s svojo strategijo naknadnih revizij začelo drugi sklop 40 naknadnih revizij, od katerih jih je bilo do junija 2014 zaključenih 14.
The detected error rate resulting from these audits was 2,3 %8. A qualified opinion was issued for IMI since there was sufficient appropriate audit evidence on which to base the opinion and the possible effects are considered material but not pervasive9. 6 7 8 9 Pervasive effects are those that, in the auditorŐs judgment, are not confined to specific elements, accounts or items or, if they are so confined, they represent or could represent a substantial proportion of the financial statements. 
Pri teh revizijah je stopnja ugotovljene napake znašala 2,3 %.8 Za IMI je bilo izrečeno mnenje s pridržkom, saj je bilo zadosti ustreznih revizijskih dokazov, na katerih bi lahko osnovali mnenje, možni učinki pa veljajo za pomembne, vendar ne prevladujoče.9 6 7 8 9 Prevladujoči učinki so tisti, ki po revizorjevi presoji niso omejeni na posebne elemente, izkaze ali postavke ali, če so omejeni nanje, pomenijo ali bi lahko pomenili precejšen delež računovodskih izkazov.
In response to this observation, ENIAC initiated in 2014 together with ARTEMIS a common action plan to mitigate this qualified opinion. 
ENIAC se je na ta opažanja odzval tako, da je leta 2014 s Skupnim podjetjem ARTEMIS začel izvajati skupni akcijski načrt za ublažitev tega mnenja s pridržkom.
Three National Funding Authorities had been visited by ENIAC by September 2014. 
ENIAC je do septembra 2014 obiskal tri nacionalne organe financiranja.
The detected error rate resulting from the previous batch of ex-post audits was 5,8 %. 
Pri prejšnjem sklopu naknadnih revizij je ugotovljena stopnja napake znašala 5,8 %.
In response to this observation, IMI continued to communicate the errors to the audited beneficiaries and to launch the required follow-up actions. 
IMI se je na ta opažanja odzval tako, da je revidiranim upravičencem še naprej sporočal napake, začel pa je tudi izvajati zahtevane nadaljnje ukrepe.
In parallel, IMI has continued to take concrete preventive measures to mitigate the risk of future errors in beneficiariesŐ cost claims (e.g. the organisation of frequent financial workshops for participants, the regular updating of IMIŐs Financial Guidelines for participants). 
Obenem je IMI še naprej sprejemal konkretne preventivne ukrepe za ublažitev tveganja za prihodnje napake v zahtevkih za povračilo stroškov, ki jih predložijo upravičenci (npr. organizacija pogostih delavnic s področja financ za udeležence in redno posodabljanje finančnih smernic IMI za udeležence).
Furthermore, IMI has carried on implementing an intensive annual programme of ex-post audits. 
IMI je poleg tega nadaljeval izvajanje obsežnega letnega programa za naknadne revizije.
7 Emphasis of matter on the EU contribution to the ITER project costs10 13.As regards F4E, the EU contribution to ITER construction phase was valued by the Council in 201011 at 6,6 billion euro. 
7 Poudarjena zadeva o prispevku EU k stroškom projekta ITER10 13.Svet je leta 201011 za Skupno podjetje Fuzija za energijo prispevek EU h gradbeni fazi projekta ITER ocenil na 6,6 milijarde EUR.
This amount is subject to significant risks of increase, mainly resulting from changes in the scope of the project deliverables and due to the current schedule which is considered unrealistic. 
Za ta znesek obstaja veliko tveganje, da se bo povečal, zlasti zaradi sprememb v obsegu rezultatov projekta in sedanjega časovnega načrta, ki naj bi bil nerealen.
In November 2013, the Joint Undertaking estimated the shortfall until the finalisation of the construction phase of the project to be 290 million euro. 
Novembra 2013 je to skupno podjetje ocenilo, da primanjkljaj do zaključka gradbene faze projekta znaša 290 milijonov EUR.
The slippage for the construction phase of the project was estimated by the Joint Undertaking at the time of the audit (April 2014) to be at least 30 months. 
V času revizije (aprila 2014) je bilo odstopanje v gradbeni fazi projekta po oceni tega skupnega podjetja vsaj 30 mesecev.
In relation to these risks, the Joint Undertaking has not yet implemented a system at contract level to regularly monitor the cost deviations and has not updated the valuation of the Joint Undertaking contribution to the ITER project beyond the finalisation of the construction phase. 
V zvezi s temi tveganji Skupno podjetje Fuzija za energijo še ni uvedlo sistema na ravni pogodb za redno spremljanje odstopanj od stroškov in ni posodobilo vrednotenja svojega prispevka k projektu ITER po zaključku gradbene faze.
Comments not calling the CourtŐs opinions into question 14.The Court made 55 comments (2012: 45) affecting all Joint Undertakings highlighting matters of importance. 
Pripombe, zaradi katerih mnenja Sodišča niso vprašljiva 14.Sodišče je izrazilo 55 pripomb (45 leta 2012) o vseh skupnih podjetjih, v katerih je poudarilo pomembne zadeve.
An overview of the comments made is provided in Annex II. 
Pregled pripomb je v Prilogi II.
The most frequent comments are summarised below. 
Najpogostejše pripombe so povzete spodaj.
Presentation of the accounts 15.As regards F4E, notes to the accounts on ŇITER Procurement Arrangements with the ITER International OrganizationÓ (ITER IO) do not disclose the degree of advancement of the works in progress, whereas this information is essential to reflect the status of the activities carried out as regards the procurement arrangements signed with the ITER IO. 
Predstavitev računovodskih izkazov 15.Za Skupno podjetje Fuzija za energijo v pojasnilih k računovodskim izkazom o javnih naročilih ITER, podpisanih z Mednarodno organizacijo ITER, ni bila razkrita stopnja napredka del v izvajanju, čeprav so te informacije bistvene za prikaz stanja dejavnosti, izvedenih v zvezi z javnimi naročili, ki so podpisana z Mednarodno organizacijo ITER.
Budgetary and financial management 16.Comments under this heading focus on two areas: 10 11 An Emphasis of Matter paragraph is used to draw readersŐ attention to a matter which is not materially misstated in the accounts, but is of such importance that it is fundamental to usersŐ understanding of the accounts. 
Upravljanje proračuna in finančno poslovodenje 16.Pripombe pod tem naslovom so osredotočene na dve področji: 10 11 Odstavek o poudarjeni zadevi se uporablja zato, da se bralčeva pozornost usmeri na zadevo, ki v računovodskih izkazih ni pomembno napačno navedena, vendar je tako pomembna, da je bistvena za bralčevo razumevanje računovodskih izkazov.
Council conclusion on ITER status of 7 July 2010 (Ref. 11902/10). 
Sklep Sveta o stanju projekta ITER z dne 7. julija 2010 (Sklic 11902/10).
8 Ľ budgetary implementation rate: the budgetary implementation rate for commitment appropriations ranged between 90 % and 100 % and the budgetary implementation rate for payment appropriations ranged between 57 % and 100 %. 
8 • stopnja izvrševanja proračuna: stopnja izvrševanja proračuna za odobritve za prevzem obveznosti je znašala med 90 % in 100 %, stopnja izvrševanja proračuna za odobritve plačil pa med 57 % in 100 %.
For ARTEMIS, the latter amounts to 69 % and is mostly explained by delays originating in the administrative arrangements entered into with Member States for the implementation of projects and for FCH (57 %) it results from the postponement of the funding of three projects. Ľ calls for proposals and the implementation of projects: the average time for the launch of the 2013 call for proposal and the signing of grant agreements was 9 months for CLEAN SKY (versus 12 months for 2012). 
Ta je za ARTEMIS znašala 69 %, kar pojasnjujejo predvsem zamude zaradi upravnih dogovorov o izvajanju projektov, sklenjenih z državami članicami, stopnja za GCV (57 %) pa je posledica preložitve financiranja treh projektov. • razpisi za zbiranje predlogov in izvajanje projektov: za Čisto nebo je od objave razpisa za zbiranje predlogov za leto 2013 do podpisa sporazumov o nepovratnih sredstvih v povprečju preteklo 9 mesecev (v primerjavi z 12 meseci leta 2012).
As regards ARTEMIS, the current rate of appropriations committed for the calls for proposals represented only 49 % (50,2 % as at 31 December 2012) of the total budget available to cover operational expenditure during the total duration of the Joint Undertaking (10 years from 2007). 
Sedanja stopnja odobrenih proračunskih sredstev za razpise za zbiranje predlogov je za ARTEMIS znašala samo 49 % vsega proračuna (50,2 % na dan 31. decembra 2012), namenjenega kritju operativnih odhodkov v vsem obstoju podjetja (10 let od leta 2007 naprej).
Internal controls 17.Ex-post audits are a key tool for Joint Undertakings to ensure the eligibility and accuracy of costs claimed by beneficiaries and / or partners. 
Notranje kontrole 17.Naknadne revizije so glavno orodje skupnih podjetij za zagotavljanje, da so stroški, ki jih prijavijo upravičenci in/ali partnerji, upravičeni in točni.
All have adopted an ex-post audit strategy, five of which have contracted out the performance of ex-post audits to independent external audit firms. 
Vsa so sprejela strategijo naknadnih revizij, pet skupnih podjetij pa je izvedbo naknadnih revizij oddalo neodvisnim zunanjim revizijskim podjetjem.
In three cases (see paragraphs 10 to 12), the Court issued a qualified opinion on the basis of the inadequacy of the implementation of the ex-post audit strategy or of the error rate resulting from the performance of the ex-post audits. 
Sodišče je v treh primerih (glej odstavke od 10 do 12) izreklo mnenje s pridržkom, in sicer zaradi neustreznega izvajanja strategije naknadnih revizij ali zaradi stopnje napake, ugotovljene pri izvedbi naknadnih revizij.
18.As regards F4E, internal control systems are still being developed. 
18.Sistemi notranje kontrole se v F4E še razvijajo.
In particular, procurement procedures are central to the implementation of the ITER project by F4E. 
V okviru F4E imajo za izvajanje projekta ITER osrednji pomen zlasti postopki oddaje javnega naročila.
The competitiveness of these procurement procedures needs to be increased. 
Treba je povečati konkurenco v postopkih oddaje javnega naročila.
As regards grants, the average number of proposals received was only one per call, as in 2012. 
Pri razpisih za nepovratna sredstva je bil kot tudi leta 2012 v povprečju prejet le en predlog na razpis.
19.The monitoring and reporting of research results is laid down in the Seventh Framework Programme (FP7), which establishes a monitoring and reporting system covering the protection, dissemination and transfer of research results. 
19.Spremljanje rezultatov raziskav in poročanje o njih je določeno v Sedmem okvirnem programu, v katerem je vzpostavljen sistem spremljanja in poročanja, ki zajema varstvo, razširjanje in prenos rezultatov raziskav.
In the grant agreements signed with members and other beneficiaries, the Joint Undertakings have included specific provisions governing intellectual property rights and the dissemination of research AEI037059EN02-14PP-CH345-14FIN-RAS-Summary_Report_2013_JUs-OR.doc 21.10.2014 
Skupna podjetja so v sporazume o nepovratnih sredstvih, ki so jih podpisala s člani in drugimi upravičenci, vključila posebne določbe o pravicah intelektualne lastnine ter razširjanju raziskovalnih dejavnosti in rezultatov. Čeprav AEI037059SL02-14PP-CH345-14FIN-RAS-Summary_Report_2013_JUs-TR.doc 21.10.2014
Although implementation of these provisions is monitored by the Joint Undertaking at different stages of the funded projects, several Joint Undertakings need to develop further the way the results of this monitoring are reported. 
9 skupna podjetja na različnih stopnjah financiranih projektov spremljajo izvajanje teh določb, mora več skupnih podjetij nadaljnje razviti svoj način poročanja o rezultatih tega spremljanja.
20.The prevention of conflicts of interest is addressed by most Joint Undertakings by the adoption of specific rules and by the development of tools to document all related information. 
20.Večina skupnih podjetij se posveča preprečevanju navzkrižja interesov tako, da sprejema posebna pravila in razvija orodja za dokumentiranje vseh povezanih informacij.