natgillin/translations-raw huggingface dataset:
The accounting officer will keep demanding further progress towards full validation of the local systems. 1.11. The Commission takes note that the Court found there to be no material errors affecting the accounts, based on its samples. 
Računovodja bo vztrajal pri dodatnem napredku, da bo lahko v celoti potrdil njune lokalne sisteme. pravosodje, svobodo in varnost. SL 1.11 Komisija opaža, da Sodišče na podlagi revizije vzorcev ni ugotovilo pomembnih napak, ki bi vplivale na računovodske izkaze.
It will continue to work on improving the accuracy of its accounting data through ongoing actions like the accounting quality project and the validation of local systems. 
Še naprej si bo prizadevala za izboljšanje točnosti svojih računovod­ skih podatkov z ukrepi, ki se izvajajo, kot sta projekt kakovosti računovodenja in potrjevanje lokalnih sistemov.
16 OfficialJournaloftheEuropeanUnion 9.11.2010 T H E C O U R T ’ S O B S E R VA T I O N S 1.12. Asregardsaccountingforamountspre-financed,the Court also identified the following problems: — The clearing of outstanding pre-financings is not always carried out correctly. 
16 UradnilistEvropskeunije 9.11.2010 U G O T O V I T V E S O D I Š Č A 1.12 Pri računovodenju zneskov predfinanciranja je Sodišče ugotovilo še naslednje težave: — Neporavnana predfinanciranja niso vedno pravilno obraču­ nana.
A number of clearings were either not carried out at all or for incorrect amounts. This resulted in an immaterial overstatement in the pre-financing balance at the end of the year. — Some Directorates-General in the Research family do not process the available information on progress made and related costs incurred and do not clear the corresponding pre-financing according to this progress, but use approxi­ mations when determining the cut-off (e.g. pro rata temporis). 
Številni obračuni sploh niso bili izvedeni ali pa so bili izvedeni za napačne zneske, kar je ob koncu leta povzročilo previsoko navedbo zneskov v bilanci predfina­ nciranja, ki pa ni imela pomembnega učinka. — Nekateri generalni direktorati, odgovorni za raziskave, uporabljajo približke pri določanju ločitve proračunskih let (npr. metodo prorata temporis), namesto da bi obdelali razpoložljive informacije o doseženem napredku in s tem povezanih stroških ter na podlagi tega napredka obračunali predfinanciranje.
1.13. Asregardsinvoices/costclaims,someDirectorates-General did not respect the requirement to register the invoices and cost statements within the five working days (12) after their reception. 
1.13 Nekaterigeneralnidirektoratiglederačunov/zahtevkov za povračilo stroškov niso upoštevali zahteve, da je treba račune in izjave o stroških knjižiti v petih delovnih dneh (12) po prejetju.
Disclosures concerning recoveries and financial corrections 1.14. The Court’s audit shows that the Commission’s reporting of figures on financial corrections and recoveries varies largely between its different services (see also paragraphs 1.37 to 1.50). 
Razkritja glede izterjav in finančnih popravkov 1.14 Revizija, ki jo je izvedlo Sodišče, kaže, da se poročanje o zneskih finančnih popravkov in izterjav med različnimi službami Komisije zelo razlikuje (glej tudi odstavke 1.37 do 1.50).
1.15. Someservicespresentfiguresforfinancialcorrections in progress only when a final position letter is issued, while others base their calculation on statistical estimates extra­ polating past experience even including corrections for amounts for which the clearance procedure has not yet started. 
1.15 Nekatere službe predstavijo podatke za finančne popravke, ki se izvajajo, šele ob izdaji pisma s končnim stali­ ščem, medtem ko izračuni drugih služb temeljijo na statističnih ocenah, ki ekstrapolirajo izkušnje iz preteklosti in vključujejo celo popravke za zneske, za katere se postopek potrjevanja še ni začel.
T H E C O M M I S S I O N ’ S R E P L I E S _____________ (12) As laid down in the internal instructions of the Commission’s Accounting Officer of 10.7.2009. 
O D G O VO R I KO M I S I J E _____________ (12) Kot je bilo določeno v internih navodilih računovodje Komisije z dne 10.7.2009.
EN 1.12. — The Commission will analyse the situation regarding pre-financing in the different services and take corrective measures where necessary. — The Commission acknowledges that there are improvements to be made in this area. 
SL 1.12 — Komisija bo analizirala stanje v zvezi s predfinanciranjem v različnih službah in po potrebi sprejela korektivne ukrepe. — Komisija priznava, da so na tem področju potrebne izboljšave.
This issue is already being addressed by initiatives such as the accounting quality programme and other central guidance and controls of the accounting services. 1.13. 
To vprašanje se že obravnava s pobudami, kot so program kakovosti računovodenja in druga osrednja navodila ter kontrole, ki so jih pripravile oziroma izvedle računovodske službe.
The Directorates-General have taken the actions necessary to reduce the delays and improvements have been noted. 
1.13 Generalni direktorati so sprejeli potrebne ukrepe za zmanj­ šanje zamud in opažene so bile izboljšave.
Delays in recording invoices/cost claims are being addressed as part of the accounting quality project. 1.14. 
Zamude pri knjiženju računov/zahtevkov za povračilo stroškov se obravnavajo v okviru projekta kakovosti računovodenja.
The Commission makes reference to its replies on this matter given under paragraphs 1.38-1.50. 
1.14 Komisija se sklicuje na svoje odgovore glede tega vprašanja v odstavkih 1.38–1.50.
1.15. All the information related to recoveries are now in one disclosure, note 6 to the consolidated accounts. 
1.15 Vse informacije v zvezi z izterjavami so zdaj zbrane v enem razkritju, tj. pojasnilu 6 h konsolidiranim računovodskim izkazom.
More detailed information is included under ‘Financial corrections in progress’. 
Podrobnejše informacije so vključene pod naslovom „tekoči finančni popravki“.
In accordance with accounting policies and generally accepted accounting principles, the Commission can use estimates for the preparation of the annual accounts. 
Pri pripravi računovodskih izkazov lahko Komisija v skladu z računovodskimi politikami in splošno sprejetimi računovodskimi načeli uporabi ocene.
This is the case for the amount of expenditure which is likely to be excluded from EU financing by such future conformity decisions. 
To je storila pri znesku odhodkov, ki bo verjetno izključen iz financiranja EU s prihodnjimi sklepi o skladnosti.
This estimate takes into account the most reliable information available. 
Ta ocena upošteva najzanesljivejše razpoložljive informacije.
Since some corrections are decided per financial year of expense it is therefore possible to calculate the average of corrections per financial year closed and to extrapolate this percentage to more recent financial years for which the controls are still ongoing. 
Nekateri popravki se sprejemajo po proračunskem letu odhodka, zato je mogoče izračunati povprečno stopnjo popravkov na zaključeno proračunsko leto in ta odstotek ekstrapolirati na zadnjih nekaj proračunskih let, v zvezi s katerimi kontrole še potekajo.
The reliability of this estimate is assessed on the basis of the comparison with the amounts of financial corrections in progress for the earlier years where this information is available. 
Zanesljivost te ocene se izmeri na podlagi primerjave z zneski tekočih finančnih popravkov za prejšnja leta, za katera so ti podatki na razpolago.
EN 9.11.2010 OfficialJournaloftheEuropeanUnion 17 T H E C O U R T ’ S O B S E R VA T I O N S 1.16. Theinformationonthefinancialcorrectionactivities (withdrawals and recoveries) provided by the Member States, in the area of Cohesion and included in note 6 to the financial statements is not yet complete and reliable (see also paragraph 4.31). 
SL 9.11.2010 UradnilistEvropskeunije 17 U G O T O V I T V E S O D I Š Č A 1.16 Informacije o dejavnostih v zvezi s finančnimi popravki (umiki in izterjave), ki so jih zagotovile države članice na področju kohezije in so zajete v pojasnilu št. 6 k računo­ vodskim izkazom, še niso celovite in popolne (glej tudi odstavek 4.31).
1.17. Based on the examination of the certifying bodies’ work and the Commission’s analysis referring to this, the Court reiterates its doubts as regards the reliability of the receivables from Member States in the area of agriculture (EAGF debtors’ accounts) (13) (see also paragraph 3.54). 
1.17 Sodišče na podlagi preverjanja dela organov za potr­ jevanje in Komisijine analize tega ponovno izraža svoje dvome o zanesljivosti terjatev do držav članic na področju kmetijstva (računi dolžnikov EKJS) (13) (glej tudi odstavek 3.54).
Although the explanatory notes to the annual accounts contain information that some payments are likely to be corrected at a later date by the Commission’s services or the Member States, the amounts and areas of expenditure which may be subject to further verification and clearance of accounts procedures are still not identified in the notes (14). 
1.18 Čeprav pojasnila k letnim računovodskim izkazom vsebujejo informacije o tem, da bodo službe Komisije ali države članice nekatera plačila verjetno pozneje popravile, zneski in področja odhodkov, ki so lahko predmet nadaljnjih postopkov preverjanja in potrditve obračunov, v pojasnilih še vedno niso opredeljeni (14).
T H E C O M M I S S I O N ’ S R E P L I E S 1.16. Data submitted by Member States to the Commission in the first half of 2010 concerning the year 2009 is included in note 6 to the consolidated annual accounts. 
O D G O VO R I KO M I S I J E 1.16 Podatki v zvezi z letom 2009, ki so jih države članice predložile Komisiji v prvi polovici leta 2010, so vključeni v pojasnilu 6 h konsolidiranim računovodskim izkazom.
The on-the-spot review of Member States’ data carried out by the Commission showed that the systems for recording and reporting data are not yet completely reliable in all Member States (see also replies to paragraphs 1.34 and 1.36). 
Pregled podatkov držav članic, ki ga je na kraju samem izvedla Komisija, je pokazal, da sistemi evidentiranja in sporočanja podatkov še niso povsem zanesljivi v vseh državah članicah (glej tudi odgovora na odstavka 1.34 in 1.36).
The Commission follows up any inconsistencies in these data and makes recommendations to Member States for improvements. 
Komisija ukrepa glede vseh pomanjkljivosti v teh podatkih in državam članicam daje priporočila za izboljšave.
The Commission also refers to its reply to paragraph 4.31. 
Komisija se sklicuje tudi na svoj odgovor na odstavek 4.31.
1.17. The Commission obtained from the certification bodies (independent professional audit bodies) reliable information on debtors for clearance and accounting purposes. 
1.17 Komisija je od organov za potrjevanje (neodvisnih strokovnih revizijskih služb) pridobila zanesljive informacije o dolžnikih za obračunske in računovodske namene.
Corrections amounting to EUR 14,8 million have been proposed by the Commission with regard to the financial year 2009 based on its assessment of the errors found by the certification bodies in their reports. 
V zvezi s proračunskim letom 2009 je na podlagi ocene napak, ki so jih v svojih poročilih navedli organi za potrjevanje, predlagala popravke v vrednosti 14,8 milijona EUR.
The financial errors found are followed-up through the normal clearance of accounts procedures. 1.18. 
Ugotovljene finančne napake se popravijo z običajnimi postopki za potrditev obračunov.
The Financial Regulation allows the Commission to make controls on all expenditure for several years after the actual year of expenditure. 
1.18 V skladu s finančno uredbo lahko Komisija izvaja kontrole vseh odhodkov več let po tem, ko so dejansko nastali.
The accounts should not imply that, because of controls in future years, all the expenditure concerned remains to be accepted. 
Računovodski izkazi ne bi smeli dajati vtisa, da je treba zaradi kontrol v naslednjih letih vse zadevne odhodke še sprejeti.
Otherwise, all budgetary expenditure would be considered provisional until an ex-post check is made or the said limitation period has lapsed. 
V nasprotnem primeru bi vsi proračunski odhodki veljali za začasne, dokler ne bi bilo izvedeno naknadno preverjanje ali bi se zadevni rok zastaranja iztekel.
Where the amounts of potential recoveries are quantifiable, they are disclosed in note 6 to the consolidated accounts. 
Kadar so zneski morebitnih izterjav količinsko opredeljivi, so razkriti v pojas­ nilu 6 h konsolidiranim računovodskih izkazom.
In agriculture, a financial clearance decision is taken around six months after the end of the financial year in question, through which the Commission establishes the amount of expenditure recognised as chargeable to the EU budget for that year. 
Za kmetijske odhodke se sklep o finančni potrditvi sprejme približno šest mesecev po izteku zadevnega proračunskega leta, z njim pa Komisija določi znesek odhodkov, ki se prizna v breme proračuna EU za navedeno leto.
This role of the financial clearance decision is not called into question by the fact that subsequently financial corrections may be imposed on Member States through conformity decisions. 
Na vlogo sklepa o finančni potrditvi ne vpliva dejstvo, da se državam članicam lahko s sklepi o skladnosti naknadno naložijo finančni popravki.
The amount of expen­ diture which is likely to be excluded from EU financing by such future conformity decisions is disclosed in a note to the financial statements. _____________ (13) See paragraph 5.61 of the 2006 Annual Report, paragraph 5.44 of the 2007 Annual Report and paragraph 5.56 of the 2008 Annual Report. 
Znesek odhodkov, ki bo verjetno izključen iz financiranja EU s prihodnjimi sklepi o skladnosti, se razkrije v pojasnilu k računovodskim izkazom. _____________ (13) Glej odstavek 5.61 letnega poročila za leto 2006, odstavek 5.44 letnega poročila za leto 2007 in odstavek 5.56 letnega poročila za leto 2008.
(14) See paragraphs 1.10 and 1.11 of the 2002 Annual Report, paragraph 1.11 of the 2003 Annual Report, paragraphs 1.12 and 1.13 of the 2004 Annual Report, paragraph 1.57 of the 2005 Annual Report, paragraph 1.34 of the 2006 Annual Report and paragraph 1.28 of the 2007 Annual Report. 
(14) Glej odstavka 1.10 in 1.11 letnega poročila za leto 2002, odstavek 1.11 letnega poročila za leto 2003, odstavka 1.12 in 1.13 letnega poročila za leto 2004, odstavek 1.57 letnega poročila za leto 2005, odstavek 1.34 letnega poročila za leto 2006 in odstavek 1.28 letnega poročila za leto 2007.
EN 18 OfficialJournaloftheEuropeanUnion 9.11.2010 T H E C O U R T ’ S O B S E R VA T I O N S 1.19. Given the complexity of recovery and financial correction mechanisms, the disparate nature of the elements treated therein and the need for a transparent and coherent presentation of the information (see also 1.37 to 1.50), the Commission should refine its financial reporting guidelines on revenue recognition and on contingent assets in order to lay down the accounting and disclosure requirements. 
SL 18 UradnilistEvropskeunije 9.11.2010 U G O T O V I T V E S O D I Š Č A 1.19 Gledenazapletenostmehanizmovzaizterjaveinfina­ nčne popravke, različno naravo elementov, na katere se nana­ šajo, ter potrebo po pregledni in skladni predstavitvi informacij (glej tudi odstavke 1.37 do 1.50) bi Komisija morala pripraviti podrobnejše smernice za finančno poročanje o pripoznavanju prihodkov in pogojnih sredstvih, da bi določila zahteve za računovodstvo in razkritja.
Transfer of assets of Galileo 1.20. For the Galileo programme the ownership of all assets created, developed or acquired was legally transferred to the Union in July 2008, based on a joint regulation of the European Parliament and the Council(15). 
Prenos sredstev programa Galileo 1.20 PriprogramuGalileosejelastništvonadvsemiustvar­ jenimi, razvitimi ali pridobljenimi sredstvi julija 2008 pravno preneslo na Unijo na podlagi skupne uredbe Evropskega parla­ menta in Sveta(15).
However, the transfer agreements made are not yet fully implemented. 
Vendar se pripravljeni sporazumi o prenosu še ne izvajajo v celoti.
All expenditure incurred so far (approximately 2 000 million euro) is treated as research expenses. 
Vsi doslej nastali odhodki (približno 2 000 milijonov EUR) so obravnavani kot odhodki za raziskave.
There is no impact on the balance sheet for 2009, but the Commission should continue its efforts to ensure that all necessary information is available at the time when the transfer takes place in order to safeguard assets effectively. 
Za leto 2009 to nima nobenega vpliva na bilanco stanja, vendar bi si morala Komisija še naprej prizadevati zago­ toviti, da so v času izvedbe prenosa na voljo vse potrebne informacije, da se sredstva uspešno zaščitijo.
Regularity of transactions and effectiveness of systems Structure of the DAS specific assessments 1.21. The Court provides specific assessments within chapter 2 on Revenue and chapters 3 to 9 on groups of Activity Based Budgeting (ABB) policy areas (see Table 1.1). 
Pravilnost transakcij in uspešnost sistemov Struktura posebnih ocen za DAS 1.21 Sodišče predstavlja posebne ocene v poglavju 2 o prihodkih in poglavjih 3 do 9 o skupinah področij politik v okviru proračuna po dejavnostih (glej tabelo 1.1).
Each specific assessment provides an introduction, findings and conclusions on the regularity of transactions, the effectiveness of systems as well as reliability of Commission management representations, and a follow-up of previous observations. 
Vsaka posa­ mezna ocena vsebuje uvod, ugotovitve in zaključke o pravil­ nosti transakcij, uspešnosti sistemov in zanesljivosti poslovod­ skih predstavitev Komisije, ter pregled nadaljnjega ukrepanja po prejšnjih opažanjih.
T H E C O M M I S S I O N ’ S R E P L I E S 1.19. 
O D G O VO R I KO M I S I J E 1.19 Komisija spoštuje zahteve za razkritja, ki so določene v njenih računovodskih pravilih, zlasti v pravilih št.
There is no general guidance in the international standards on making these specific, non-accounting, disclosures. 
V mednarodnih standardih ni splošnih navodil glede teh posebnih, neračunovodskih razkritij.
Nonetheless, taking into account the observations of the Court, the Commission has improved the presentation of this information. 
Ne glede na to pa je Komisija upoštevala opažanja Sodišča in izboljšala predstavitev teh informacij.
1.20. The transfer of the assets being created is not foreseen until the end of the In-Orbit Validation (IOV) phase, expected to be during 2012. 
1.20 Prenos sredstev, ki se ustvarjajo, ni predviden vse do zaključka faze validacije v orbiti (IOV), ki naj bi se zgodil v letu 2012.
The Commission is already working closely with the European Space Agency (ESA) to ensure that at the time of this transfer all the necessary accounting and technical information will be available to ensure a smooth handover. _____________ (15) Regulation (EC) No 683/2008 of the European Parliament and of the Council of 9 July 2008 on the further implementation of the European satellite navigation programmes (EGNOS and Galileo) (OJ L 196, 24.7.2008, p. 
Komisija že tesno sodeluje z Evropsko vesoljsko agencijo, da bi zagotovila razpoložljivost vseh potrebnih računovodskih in tehničnih informacij v času prenosa in s tem nemoten potek prehoda. _____________ (15) Uredba (ES) št.
(2) Administrative expenditure is deducted from policy groups and shown separately under its own heading; this leads to differences in comparison to chapters 3 to 8. 
(2) Upravni odhodki se odštejejo od skupin politik in prikažejo posebej pod svojo postavko; zato nastanejo razlike v primerjavi s poglavji 3 do 8.
(3) The expenditure audited for each policy group is explained under ‘Audit scope and approach’ in chapters 3 to 8. 
(3) Revidirani odhodki za vsako skupino politik so pojasnjeni v delu „Obseg revizije in revizijski pristop“ v poglavjih 3 do 8.
For Revenue(16) (117285 million euro), commitments for all policy groups and payments for the policy group Administrative and other expenditure (9 129 million euro), the Court estimates that the errors have a financial impact of less than 2 % of the total amounts (see Table 1.2) and concludes that the supervisory and control systems are effective (see also paragraphs 2.33 to 2.38 and 9.28 to 9.29). 1.23. 
SL 20 UradnilistEvropskeunije 9.11.2010 U G O T OV I T V E S OD I Š Č A Ugotovitve za proračunsko leto 2009 1.22 Sodišče ocenjuje, da je finančni učinek napak za prihodke (16) (117 285 milijonov EUR), prevzete obveznosti za vse skupine politik in plačila za skupino politik upravni in drugi odhodki (9 129 milijonov EUR) manjši od 2 % celo­ tnih zneskov (glej tabelo 1.2), ter je prišlo do zaključka, da so nadzorni in kontrolni sistemi uspešni (glej tudi odstavke 2.33 do 2.38, 9.28 in 9.29).
InthepolicygroupsAgricultureandnaturalresources (56 318 million euro), Research, energy and transport (7 966 million euro), External aid, development and enlargement (6 596 million euro) and Education and Citizenship (2 153 million euro (17)) the most likely error rate estimated by the Court is between 2 % and 5 % of payments made, but for the policy group Cohesion (23081 million euro reimbursed certified expenditure), the most likely error rate is above 5 % (see paragraphs 3.70, 4.34, 5.45, 6.51 and 7.18 and Table 1.2). 
1.23 Sodišče je ocenilo, da je najverjetnejša stopnja napake za skupine politik kmetijstvo in naravni viri (56 318 milijonov EUR), raziskave, energetika in promet (7 966 milijonov EUR), zunanja pomoč, razvoj in širitev (6 596 milijonov EUR) ter izobraževanje in državljanstvo (2 153 milijonov EUR) (17) med 2 % in 5 % izvršenih plačil, za skupino politik kohezija (23 081 milijonov EUR povrnjenih potrjenih odhodkov) pa je najverjetnejša stopnja napake višja od 5 % (glej odstavke 3.70, 4.34, 5.45, 6.51, 7.18 in tabelo 1.2).
For these policy groups (18), the Court concludes that the supervisory and control systems are partially effective (see paragraphs 3.71 to 3.72, 4.36, 5.46 to 5.48, 6.52 and 7.19). 
Prišlo je do zaključka, da so nadzorni in kontrolni sistemi za te skupine politik (18) delno uspešni (glej odstavke 3.71, 3.72, 4.36, 5.46 do 5.48, 6.52 in 7.19).
T H E C O M M I S S I O N ’ S R E P L I E S _____________ (16) For the scope of the Revenue audit see paragraphs 2.7 to 2.14. 
O D G O V O R I K O M I S I J E _____________ (16) Več informacij o obsegu revizije prihodkov je v odstavkih 2.7 do 2.14.
(17) Of which 1 881 million euro relate to advance payments and 272 million euro to interim and final payments. 
(17) Od teh se 1 881 milijonov EUR nanaša na predplačila in 272 milijonov EUR na vmesna in končna plačila.
The latter concern closures and settlements relating to expenses amounting to 1 399 million euro for which the underlying activities/projects were mainly initiated in 2004 and 2005 but were only approved by the Commission in 2009 (see paragraphs 7.8 and 7.19). 
Slednja zadevajo zaključevanja in poravnave v zvezi z izdatki v višini 1 399 mili­ jonov EUR, pri katerih so se njihove dejavnosti/projekti večinoma začeli leta 2004 in 2005, Komisija pa jih je odobrila šele leta 2009 (glej odstavka 7.8 in 7.19).
(18) For policy group Cohesion, the majority of the systems work relates to the new period and consisted of examining the compliance of the systems with regulatory requirements. 
(18) Za skupino politik kohezija se delo v zvezi s sistemi večinoma nanaša na novo obdobje in je zajemalo preverjanje skladnosti sistemov z uredbenimi zahtevami.
Moreover, the conformity clearance procedures ensure that the risk to the EU budget is adequately covered. 
1.23 Poleg tega sklepi o potrditvi skladnosti zagotavljajo, da je tveganje za proračun EU ustrezno krito.
For the policy group Education and Citizenship, the Commission notes that the error rate for closures slightly exceeds 2 %. 
Komisija za skupino politik izobraževanje in državljanstvo navaja, da je stopnja napak ob zaključku programov le nekoliko višja od 2 %.