natgillin/translations-raw huggingface dataset:
In our opinion, the accounts of the Joint Undertaking for the year ended 31 December 2016 present fairly, in all material respects, the financial position of the Joint Undertaking at 31 December 2016, the results of its operations, its cash flows, and the changes in net assets for the year then ended, in accordance with its Financial Regulation and with accounting rules adopted by the CommissionŐs accounting officer. 
Po mnenju Sodišča zaključni račun Skupnega podjetja za leto, ki se je končalo 31. decembra 2016, v vseh pomembnih pogledih pošteno predstavlja njegov finančni položaj na dan 31. decembra 2016 ter njegov poslovni izid, denarne tokove in gibanje kapitala za tedaj končano leto v skladu z njegovo finančno uredbo in računovodskimi pravili, ki jih je sprejel računovodja Komisije.
These are based on internationally-accepted accounting standards for the public sector. 
Ta pravila temeljijo na mednarodno sprejetih računovodskih standardih za javni sektor.
Opinion on the legality and regularity of revenue underlying the accounts 12. 
Mnenje o zakonitosti in pravilnosti prihodkov, povezanih z zaključnim računom 12.
In our opinion, revenue underlying the accounts for the year ended 31 December 2016 is legal and regular in all material respects. 
Sodišče meni, da so prihodki, povezani z zaključnim računom za leto, ki se je končalo 31. decembra 2016, v vseh pomembnih pogledih zakoniti in pravilni.
Opinion on the legality and regularity of payments underlying the accounts 13. 
Mnenje o zakonitosti in pravilnosti plačil, povezanih z zaključnim računom 13.
In our opinion, payments underlying the accounts for the year ended 31 December 2016 are legal and regular in all material respects. 
Sodišče meni, da so plačila, povezana z zaključnim računom za leto, ki se je končalo 31. decembra 2016, v vseh pomembnih pogledih zakonita in pravilna.
Responsibilities of management and those charged with governance 14. 
Odgovornosti poslovodstva in odgovornih za upravljanje 14.
In accordance with Articles 310 to 325 of the TFEU and the Joint UndertakingŐs Financial Regulation, management is responsible for the preparation and presentation of the accounts on the basis of internationally-accepted accounting standards for the public sector and for the legality and regularity of the transactions underlying them. 
V skladu s členi 310 do 325 PDEU in finančno uredbo Skupnega podjetja je poslovodstvo odgovorno za pripravo in predstavitev zaključnega računa na podlagi mednarodno sprejetih računovodskih standardov za javni sektor ter za zakonitost in pravilnost z izkazi povezanih transakcij.
The Joint UndertakingŐs management bears the ultimate responsibility for the legality and regularity of the transactions underlying the accounts. 
Končno odgovornost za zakonitost in pravilnost transakcij, povezanih z zaključnim računom, ima poslovodstvo Skupnega podjetja.
In preparing the accounts, management is responsible for assessing the Joint UndertakingŐs ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting. 
Pri pripravi zaključnega računa je poslovodstvo odgovorno za oceno zmožnosti Skupnega podjetja, da nadaljuje s poslovanjem, razkritje zadev, povezanih z nadaljevanjem poslovanja, kadar je to ustrezno, ter uporabo računovodstva na osnovi predpostavke o zmožnosti nadaljnjega poslovanja.
Those charged with governance are responsible for overseeing the entityŐs financial reporting process. 
Naloga odgovornih za upravljanje je nadzor nad procesom računovodskega poročanja subjekta.
(6) Further information about the BBI Joint Undertaking and its activities are available on its website: https://www.bbi-europe.eu (7) The financial statements comprise the balance sheet, the statement of financial performance, the cash flow statement, the statement of changes in net assets and a summary of significant accounting policies and other explanatory notes. 
(6) Dodatne informacije o Skupnem podjetju BBI in njegovih dejavnostih so na voljo na njegovem spletišču: https://www.bbi-europe.eu. (7) Računovodski izkazi zajemajo bilanco stanja, izkaz poslovnega izida, izkaz denarnih tokov, izkaz gibanja kapitala ter povzetek pomembnih računovodskih usmeritev in druga pojasnila.
(8) The reports on the implementation of the budget comprise the reports which aggregate all budgetary operations and the explanatory notes. 
(8) Poročila o izvrševanju proračuna zajemajo poročila, ki združujejo vse proračunske operacije, in pojasnila.
EN 12.12.2017 Official Journal of the European Union C 426/11 AuditorŐs responsibilities for the audit of the accounts and underlying transactions 17. 
SL 12.12.2017 Uradni list Evropske unije C 426/11 Revizorjeva odgovornost za revizijo zaključnega računa in z njim povezanih transakcij 17.
Our objectives are to obtain reasonable assurance about whether the accounts of the Joint Undertaking are free from material misstatement and the transactions underlying them are legal and regular and, on the basis of our audit, to provide the European Parliament and the Council or other respective discharge authorities with a statement of assurance as to the reliability of the accounts and the legality and regularity of the transactions underlying them. 
Cilj Sodišča je pridobiti sprejemljivo zagotovilo o tem, ali je zaključni račun Skupnega podjetja brez pomembno napačne navedbe in ali so transakcije, povezane z zaključnim računom, zakonite in pravilne, ter na podlagi svoje revizije Evropskemu parlamentu in Svetu ali drugim organom za razrešnico zagotoviti izjavo o zanesljivosti zaključnega računa ter o zakonitosti in pravilnosti z njim povezanih transakcij.
Reasonable assurance is a high level of assurance, but is not a guarantee that an audit will always detect a material misstatement or non-compliance when it exists. 
Sprejemljivo zagotovilo je visoka raven zagotovila, vendar ni nujno, da se z revizijo vedno odkrije obstoječa pomembno napačna navedba ali neskladnost.
These can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these accounts. 
Do napačne navedbe ali neskladnosti lahko pride zaradi goljufije ali napake, za pomembne pa štejejo, če se lahko utemeljeno pričakuje, da bodo ločeno ali skupaj vplivale na ekonomske odločitve, ki bi jih uporabniki sprejeli na podlagi tega zaključnega računa.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the accounts and the legality and the regularity of the transactions underlying them. 
Revizija zajema izvajanje postopkov za pridobitev revizijskih dokazov o zneskih in razkritjih v zaključnem računu ter o zakonitosti in pravilnosti z njim povezanih transakcij.
The procedures selected depend on the auditorŐs judgment, including an assessment of the risks of material misstatement of the 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 odvisni od revizorjeve presoje, vključno z oceno tveganja pomembno napačne navedbe v zaključnem računu in pomembne neskladnosti med transakcijami, povezanimi z zaključnim računom, in zahtevami pravnega okvira Evropske unije, ne glede na to, ali gre za goljufijo ali napako.
In making those risk assessments, internal control relevant to the preparation and fair presentation of the accounts and legality and regularity of underlying transactions is considered in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of internal control. 
Pri oceni tega tveganja se upošteva notranja kontrola, ki se izvaja za pripravo in pošteno predstavitev zaključnega računa ter zakonitost in pravilnost z njim povezanih transakcij, da se pripravijo okoliščinam primerni revizijski postopki, vendar ne za izrekanje mnenja o uspešnosti notranjih kontrol.
An audit also includes evaluating the appropriateness of accounting policies used, the reasonableness of accounting estimates made by the management and the overall presentation of the accounts. 
Revizija vključuje tudi ovrednotenje ustreznosti uporabljenih računovodskih usmeritev, utemeljenosti računovodskih ocen poslovodstva in ovrednotenje celotne predstavitve zaključnega računa.
For revenue, we verify the subsidy received from the Commission and assess the Joint UndertakingŐs procedures for collecting fees and other income. 
Sodišče v zvezi s prihodki preverja subvencijo, prejeto od Komisije, ter oceni postopke Skupnega podjetja za pobiranje pristojbin in drugih prihodkov.
Advance payments are examined when the recipient of funds provides justification for their proper use and the Joint Undertaking accepts the justification by clearing the advance payment, whether in the same year or later. 
Predplačila so preučena, ko prejemnik sredstev utemelji njihovo pravilno porabo in Skupno podjetje sprejme utemeljitev z obračunom predplačila v istem letu ali pozneje.
In preparing this report and opinions, we considered the audit work of the independent external auditor performed on the Joint UndertakingŐs accounts as stipulated in Article 208(4) of the EU Financial Regulation (9). 
Sodišče je pri pripravi tega poročila in mnenj upoštevalo revizijsko delo v zvezi z zaključnim računom Skupnega podjetja, ki ga je opravil neodvisni zunanji revizor, kot je določeno v členu 208(4) finančne uredbe EU (9).
BUDGETARY AND FINANCIAL MANAGEMENT Implementation of the 2016 budget 23. 
UPRAVLJANJE PRORAČUNA IN FINANČNO POSLOVODENJE Izvrševanje proračuna za leto 2016 23.
Taking into account unused payment appropriations from previous years (1,2 million euro), the final 2016 budget available for Horizon 2020 programme implementation included commitment appropriations of 194,3 million euro and payment appropriations of 67,2 million euro. The utilisation rates for commitment and payment appropriations were 97,1 % and 95,8 %, respectively. 
Ob upoštevanju neporabljenih odobritev plačil iz prejšnjih let (1,2 milijona EUR) je končni proračun za leto 2016, ki je bil na voljo za izvajanje programa Obzorje 2020, vseboval odobrena proračunska sredstva, za katera so bile prevzete obveznosti, v višini 194,3 milijona EUR in odobritve plačil v višini 67,2 milijona EUR.
The payment appropriations were mainly used for the pre-financing of grant agreements resulting from the 2014 and 2015 calls for proposals. 
Odobritve plačil so se uporabljale predvsem za predhodno financiranje za sporazume o dodelitvi nepovratnih sredstev, ki so bili podpisani v okviru razpisov za zbiranje predlogov v letih 2014 in 2015.
Multiannual budget implementation under Horizon 2020 24. 
Izvrševanje večletnega proračuna v okviru programa Obzorje 2020 24.
Out of the 975 million euro of Horizon 2020 funds allocated to the BBI Joint Undertaking, by the end of 2016 the Joint Undertaking had made commitments of 414,3 million euro (42,5 %) and payments of 79,5 million euro (8 % of the allocated funds) for the implementation of its first wave of projects. 
Skupno podjetje je iz sredstev programa Obzorje 2020 v višini 975 milijonov EUR, ki so mu bila dodeljena, do konca leta 2016 prevzelo obveznosti v višini 414,3 milijona EUR (42,5 %) in izvršilo plačila v višini 79,5 milijona EUR (8 % dodeljenih sredstev) za izvajanje prvega sklopa svojih projektov.
(9) Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council (OJ L 298, 26.10.2012, p. 
966/2012 Evropskega parlamenta in Sveta (UL L 298, 26.10.2012, str.
EN C 426/12 Official Journal of the European Union 12.12.2017 25. 
SL C 426/12 Uradni list Evropske unije 12.12.2017 25.
Out of the 975 million euro of contributions to be made by the industry members to the operational activities and administrative costs of the Joint Undertaking, by the end of 2016 industry members had reported in-kind contributions of 15,4 million euro for operational activities, and the Governing Board had validated cash contributions by the members to the Joint UndertakingŐs administrative costs of 3 million euro. 
Člani iz industrije so v zvezi s prispevki v višini 975 milijonov EUR, ki jih morajo zagotoviti za operativne dejavnosti in upravne stroške Skupnega podjetja, do konca leta 2016 poročali o stvarnih prispevkih v višini 15,4 milijona EUR za operativne dejavnosti, upravni odbor pa je potrdil denarne prispevke članov za upravne stroške Skupnega podjetja v višini 3 milijonov EUR.
The low level of in-kind contributions reflects the fact that most BBI projects were only in their preliminary stages in 2016. 
Vzrok za nizko stopnjo stvarnih prispevkov je to, da je bila večina projektov BBI v letu 2016 še v pripravljalni fazi.
Out of the 1 755 million euro of industry membersŐ contributions to be made to additional activities, 294,8 million euro had been reported and certified (10) by the end of 2016. 
Od 1 755 milijonov EUR prispevkov, ki jih morajo člani iz industrije zagotoviti za dodatne dejavnosti, so ti do konca leta 2016 poročali o znesku 294,8 milijona EUR, ki je bil tudi potrjen (10).
Consequently, by the end of 2016, the total contributions from the industry members amounted to 313,2 million euro, compared to the EUŐs cash contribution of 65 million euro. 
V primerjavi z denarnimi prispevki EU v višini 65 milijonov EUR, so skupni prispevki članov iz industrije do konca leta 2016 znašali 313,2 milijona EUR.
The significant difference between the EUŐs and the industry membersŐ contributions is explained by the fact that the industry members had already declared a significant amount of in-kind contributions to additional activities. 
Precejšna razlika med prispevki EU in članov iz industrije je posledica tega, da so člani iz industrije že prijavili znaten znesek stvarnih prispevkov za dodatne dejavnosti.
INTERNAL CONTROLS Internal control framework 28. 
NOTRANJE KONTROLE Okvir notranje kontrole 28.
In 2016, most payments by the BBI Joint Undertaking were pre-financing payments for Horizon 2020 projects, paid upon signature of the first grant agreements. 
Večina plačil, ki jih je izvedlo Skupno podjetje BBI v letu 2016, so bila predhodna plačila za projekte iz programa Obzorje 2020, ki so bila izvršena ob podpisu prvih sporazumov o dodelitvi nepovratnih sredstev.
Ex post audits of project cost claims by independent external auditors are to be launched in 2017. 
V letu 2017 bodo neodvisni zunanji revizorji začeli z naknadnimi revizijami zahtevkov za povračilo stroškov projektov.
This Report was adopted by Chamber IV, headed by Mr Baudilio TOM MUGURUZA, Member of the Court of Auditors, in Luxembourg at its meeting of 19 September 2017. 
To poročilo je sprejel senat IV, ki ga vodi Baudilio TOMÉ MUGURUZA, član Evropskega računskega sodišča, v Luxembourgu na zasedanju 19. septembra 2017.
For the Court of Auditors Klaus-Heiner LEHNE President (10) A further estimated amount of 523,8 million euro were reported for 2016 but not certified. 
Za Računsko sodišče Klaus-Heiner LEHNE Predsednik (10) Za leto 2016 je bil napovedan nadaljnji ocenjen znesek v višini 523,8 milijona EUR, a ni bil potrjen.
12.12.2017 Official Journal of the European Union C 426/13 EN ANNEX Follow-up of previous yearsŐ comments ECAŐs comment Conflict of interest In July 2015, the Commission issued guidelines to the Joint Undertakings related to rules on conflicts of interest, including a common template for the declaration of absence of a conflict of interest, which should be incorporated by the Joint Undertaking into its procedures. 
12.12.2017 Uradni list Evropske unije C 426/13 SL PRILOGA Spremljanje upoštevanja pripomb iz prejšnjih let Pripomba Sodišča Navzkrižje interesov Komisija je julija 2015 izdala smernice za skupna podjetja o pravilih v zvezi z navzkrižji interesov, vključno s skupno predlogo za izjavo o neobstoju navzkrižja interesov, ki bi jo moralo Skupno podjetje vključiti v svoje postopke.
Year 2015 Status of corrective action (Completed/Ongoing/Outstanding/N/A) Completed 
Leto 2015 Status popravljalnega ukrepa (zaključen / se izvaja / neizveden / ni relevantno) zaključen
EN C 426/14 Official Journal of the European Union 12.12.2017 THE JOINT UNDERTAKINGŐS REPLY The Joint Undertaking has taken note of the CourtŐs report. 
SL C 426/14 Uradni list Evropske unije 12.12.2017 ODGOVOR SKUPNEGA PODJETJA Skupno podjetje se je seznanilo s poročilom Sodišča.
Report on the annual accounts of the Bio-based Industries Joint Undertaking for the financial year 2017 Together with the Joint Undertaking’s reply 12, rue Alcide De Gasperi - L - 1615 Luxembourg T (+352) 4398 – 1 E eca-info@eca.europa.eu eca.europa.eu 
Poročilo o zaključnem računu Skupnega podjetja za industrijske panoge, ki temeljijo na rabi biomase, za proračunsko leto 2017 z odgovorom Skupnega podjetja 12, rue Alcide De Gasperi - L - 1615 Luxembourg T (+352) 4398 – 1 E eca-info@eca.europa.eu eca.europa.eu
CONTENTS Introduction Establishment of the BBI Joint Undertaking Governance Objectives Resources The Commission’s evaluation Opinions Opinion on the reliability of the accounts Opinion on the legality and regularity of revenue underlying the accounts Opinion on the legality and regularity of payments underlying the accounts Responsibilities of management and those charged with governance Auditor's responsibilities for the audit of the accounts and underlying transactions Budgetary and financial management Implementation of the 2017 budget Multiannual budget implementation under Horizon 2020 Internal controls Internal control framework 2016 call for proposals Other issues Leverage of contributions from industry members Information on the Commission’s evaluation The Joint Undertaking’s reply Paragraph 1 - 1 3 7 11 - 15 - 18 - 24-25 - 31 - 31 - 37 - 10 - 2 - 5 6 - 9 10 23 12 13 14 17 23 30 24 30 35 34 35 36 36 38 2 CH4101359EN04-18PP-CH114-18APCFIN-RAS-2017_BBI-OR.docx 2.10.2018 
KAZALO Uvod 1–10 Ustanovitev Skupnega podjetja BBI 1–2 Upravljanje 3–5 Cilji 6 Viri 7–9 Ocena Komisije 10 Mnenja 11–23 Mnenje o zanesljivosti zaključnega računa 12 Mnenje o zakonitosti in pravilnosti prihodkov, povezanih z zaključnim računom 13 Mnenje o zakonitosti in pravilnosti plačil, povezanih z zaključnim računom 14 Odgovornosti poslovodstva in odgovornih za upravljanje 15–17 Revizorjeva odgovornost za revizijo zaključnega računa in z njim povezanih transakcij18– 23 Upravljanje proračuna in finančno upravljanje Izvrševanje proračuna za leto 2017 Izvrševanje večletnega proračuna v okviru programa Obzorje 2020 Notranje kontrole Okvir notranje kontrole Razpis za zbiranje predlogov v letu 2016 Druga vprašanja Privabljanje prispevkov predstavnikov iz panoge Informacije o ocenah, ki jih je opravila Komisija 24–30 24 25–30 31–35 31–34 35 36 36 37–38 Odstavek 2 CH4101359SL04-18PP-CH114-18APCFIN-RAS-2017_BBI-TR.docx 2.10.2018 Odgovor Skupnega podjetja 3 CH4101359SL04-18PP-CH114-18APCFIN-RAS-2017_BBI-TR.docx 2.10.2018
1 INTRODUCTION Establishment of the BBI Joint Undertaking 1. 
1 UVOD Ustanovitev Skupnega podjetja BBI 1.
The Bio-based Industries (BBI) Joint Undertaking, located in Brussels, was set up in May 20141 for a period of ten years and started working autonomously on 26 October 2015. 
Skupno podjetje za industrijske panoge, ki temeljijo na rabi biomase, (BBI) s sedežem v Bruslju je bilo ustanovljeno maja 20141 za obdobje desetih let. Samostojno je začelo poslovati 26. oktobra 2015.
The founding members are the European Union (EU), represented by the Commission, and industrial partners represented by the Bio-based Industries Consortium (BIC). 
Ustanovni člani so Evropska unija (EU), ki jo zastopa Komisija, in partnerji iz gospodarstva, ki jih zastopa konzorcij industrijskih panog, ki temeljijo na rabi biomase (BIC).
The governance structure of the BBI Joint Undertaking includes the Governing Board, the Executive Director, the Scientific Committee and the States Representatives Group. 
Upravno strukturo Skupnega podjetja BBI sestavljajo upravni odbor, izvršni direktor, znanstveni odbor in skupina predstavnikov držav.
The Governing Board is composed of five representatives of the Commission, on behalf of the Union; and five representatives of members other than the Union, at least one of which should be a Small and Medium Enterprise (SME) representative. 
Upravni odbor sestavlja pet predstavnikov Komisije, ki zastopajo Unijo, in pet predstavnikov članov, ki niso del Unije, od katerih mora biti vsaj eden predstavnik malih in srednjih podjetij.
The Scientific Committee and the States Representatives Group are advisory bodies. 
Znanstveni odbor in skupina predstavnikov držav sta svetovalna organa.
The Scientific Committee provides advice on the scientific priorities to be addressed in the Joint Undertaking’s annual work plans. 
Znanstveni odbor zagotavlja svetovanje glede znanstvenih prednostnih nalog, ki jih je treba obravnavati v letnih delovnih načrtih Skupnega podjetja.
The States Representatives Group provides opinions on strategy and achievement of targets. 
Skupina predstavnikov držav zagotavlja mnenja o strategiji in doseganju ciljev.
Council Regulation (EU) No 560/2014 of 6 May 2014 establishing the Bio-based Industries Joint Undertaking (OJ L 169, 7.6.2014, p. 
560/2014 z dne 6. maja 2014 o ustanovitvi Skupnega podjetja za industrijske panoge, ki temeljijo na rabi biomase (UL L 169, 7.6.2014, str.
2 3 4 5 Objectives 6. 
2 3 4 5 Cilji 6.
The maximum EU contribution to the activities of the BBI Joint Undertaking is 975 million euro, to be funded from Horizon 20202. The industry members of the Joint Undertaking are expected to contribute resources of at least 2 730 million euro over the life span of the Joint Undertaking3. Of this amount, industry members have to make a minimum of 182,5 million euro of cash contributions to the Joint Undertaking’s operational activities, and to incur costs of a minimum of 1 755 million euro in implementing additional activities outside the work plan of the BBI Joint Undertaking4. 
Najvišji prispevek EU za dejavnosti Skupnega podjetja BBI, ki se plača iz programa Obzorje 2020, je 975 milijonov EUR.2 Člani Skupnega podjetja iz gospodarstva naj bi prispevali sredstva v višini vsaj 2 730 milijona EUR v celotnem obdobju delovanja Skupnega podjetja.3 Od tega zneska morajo predstavniki iz gospodarstva Skupnemu podjetju zagotoviti najmanj 182,5 milijona EUR denarnih prispevkov za operativne dejavnosti in kriti stroške v višini najmanj 1 755 milijonov EUR za izvajanje dodatnih dejavnosti zunaj delovnega načrta Skupnega podjetja BBI.4 8.
The administrative costs of the BBI Joint Undertaking are limited to 58,5 million euro, to be covered through financial contributions divided equally on an annual basis between the EU and the industry members5. 
Upravni stroški Skupnega podjetja BBI so omejeni na 58,5 milijona EUR in se krijejo s finančnimi prispevki, ki so vsako leto enakovredno razdeljeni med EU in člane iz industrije5.
Article 3(1) of Regulation (EU) No 560/2014. 
Člen 3(1) Uredbe (EU) št. 560/2014.
Article 4(1) of Regulation (EU) No 560/2014. 
Člen 4(1) Uredbe (EU) št. 560/2014.
As provided for in Article 4(2)(b) of Regulation (EU) No 560/2014, additional activities are contributions in kind for activities outside the work plan and the budget of the Joint Undertaking but contributing to the objectives of the BBI Initiative. 
Kot je določeno v členu 4(2)(b) Uredbe (EU) št. 560/2014, so prispevki za dodatne dejavnosti stvarni prispevki za dejavnosti, ki niso vključene v delovni načrt in proračun Skupnega podjetja, pa kljub temu prispevajo k doseganju ciljev pobude BBI.
Article 12(2) of the Statutes of the BBI Joint Undertaking (Annex I of Regulation (EU) No 560/2014). 4 CH4101359EN04-18PP-CH114-18APCFIN-RAS-2017_BBI-OR.docx 2.10.2018 
Člen 12(2) Statuta Skupnega podjetja BBI (Priloga I k Uredbi (EU) št. 560/2014).
In 2017, the final budget for the BBI Joint Undertaking was 91,6 million euro (2016: 66 million euro). 
Leta 2017 je končni proračun za Skupno podjetje BBI znašal 91,6 milijona EUR (leta 2016: 66 milijonov EUR).
At 31 December 2017, the Joint Undertaking employed 20 staff (2016: 20)6. The Commission’s evaluation 10. 
31. decembra 2016 je imelo Skupno podjetje 20 uslužbencev (2016: 20).6 Ocena Komisije 10.