natgillin/translations-raw huggingface dataset:
(5) 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. 
(5) 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 raču­ novodske usmeritve in podana druga pojasnila.
(6) The budget implementation reports comprise the budget outturn account and its annex. 
(6) Poročila o izvrševanju proračuna vsebujejo izkaz realizacije prora­ čuna in njegovo prilogo.
(7) OJ L 248, 16.9.2002, p. 
(7) UL L 248, 16.9.2002, str.
(8) Article 33 of Commission Regulation (EC, Euratom) No 2343/2002 (OJ L 357, 31.12.2002, p. 
(8) Člen 33 Uredbe Komisije (ES, Euratom) št. 2343/2002 (UL L 357, 31.12.2002, str.
(9) Article 38 of Regulation (EC, Euratom) No 2343/2002. 
(9) Člen 38 Uredbe (ES, Euratom) št. 2343/2002.
(10) The rules concerning the presentation of the accounts and accounting by EU bodies are laid down in Chapter 1 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. 
(10) Pravila, ki veljajo za organe EU v zvezi s predstavitvijo računovod­ skih izkazov in računovodstvom, so določena v poglavju 1 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 „Čisto nebo“.
(11) International Federation of Accountants (IFAC) and International Standards of Supreme Audit Institutions (ISSAI). (2011/C 368/02) statements’ (5) and the ‘reports on the implementation of the budget’ (6) for the financial year ended 31 December 2010, and the legality and regularity of the transactions underlying those accounts. 
(11) Mednarodna zveza računovodskih strokovnjakov (MZRS) in Medna­ rodni standardi za vrhovne revizijske institucije (ISSAI). „računovodski izkazi“ (5) in „poročila o izvrševanju prora­ čuna“(6) za proračunsko leto, ki se je končalo 31. decembra 2010, ter zakonitost in pravilnost transakcij, povezanih s temi izkazi.
This Statement of Assurance is addressed to the European Parliament and the Council in accordance with Article 185(2) of Council Regulation (EC, Euratom) No 1605/2002 (7). 
TaizjavaozanesljivostijenaslovljenanaEvropski parlament in Svet v skladu s členom 185(2) Uredbe Sveta (ES, Euratom) št. 1605/2002 (7).
The Director’s responsibility 8. 
Odgovornost direktorja 8.
Asauthorisingofficer,theDirectorimplementsthe revenue and expenditure of the budget in accordance with the Joint Undertaking’s financial rules, under his own responsibility and within the limits of the authorised appro­ priations (8). 
Direktor je kot odredbodajalec odgovoren za izvrše­ vanje prihodkov in odhodkov proračuna v skladu s finan­ čnimi pravili Skupnega podjetja in v mejah odobrenih prora­ čunskih sredstev (8).
The Director is responsible for putting in place (9) the organisational structure and the internal management and control systems and procedures relevant for drawing up final accounts (10) that are free from material misstatement, whether due to fraud or error and for ensuring that the transactions underlying those accounts are legal and regular. 
Odgovoren je za vzpostavitev (9) orga­ nizacijske strukture, notranjih upravljavskih in kontrolnih sistemov ter postopkov za pripravo končnih računovodskih izkazov (10), v katerih ni pomembnih napačnih navedb, ne glede na to, ali so te posledica goljufije ali napake, ter za zagotovitev zakonitosti in pravilnosti transakcij, povezanih s temi izkazi.
The Court’s responsibility 9. 
Odgovornost Sodišča 9.
The Court’s responsibility is to provide, on the basis of its audit, a statement of assurance as to the reliability of the annual accounts of the Joint Undertaking and the legality and regularity of the transactions underlying them. 
Sodišče je odgovorno na podlagi svoje revizije zagoto­ viti izjavo o zanesljivosti letnih računovodskih izkazov Skupnega podjetja ter o zakonitosti in pravilnosti z njimi povezanih transakcij.
The Court conducted its audit in accordance with the IFAC and ISSAI (11) International Auditing Standards and Codes of Ethics. 
Sodišče je revizijo izvedlo v skladu z mednarodnimi standardi revidiranja in etičnima kodeksoma MZRS in ISSAI (11).
Those standards require the Court to comply with ethical requirements and to plan and perform the audit so as to obtain reasonable assurance as to whether the accounts are free of material misstatement and whether the underlying transactions are legal and regular. 
Ti standardi določajo, da mora Sodišče ravnati v skladu z etičnimi zahtevami ter revizijo načrtovati in opra­ viti tako, da pridobi razumno zagotovilo, da v računovod­ skih izkazih ni pomembnih napačnih navedb in da so z njimi povezane transakcije zakonite in pravilne.
STATEMENT OF ASSURANCE 6. 
IZJAVA O ZANESLJIVOSTI 6.
Pursuant to the provisions of Article 287(1) of the Treaty on the Functioning of the European Union, the Court has audited the annual accounts (4) of the Clean Sky Joint Undertaking, which comprise the ‘financial 
Sodišče je v skladu z določbami člena 287(1) Pogodbe o delovanju Evropske unije revidiralo letne računovodske izkaze (4) Skupnega podjetja „Čisto nebo“, ki jih sestavljajo
EN 16.12.2011 OfficialJournaloftheEuropeanUnion C368/9 11. 
SL 16.12.2011 UradnilistEvropskeunije C368/9 11.
TheCourt’sauditinvolvesperformingproceduresto obtain audit evidence of the amounts and disclosures in the accounts and of the legality and the regularity of the trans­ actions underlying them. 
Revizijsko delo Sodišča 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. 
Izbrani postopki so odvisni od njegove revizijske presoje, vključno z oceno tveganja pomembno napačne navedbe v računovodskih izkazih ali nezakonitih ali nepravilnih transakcij, ne glede na to, ali so te posledica goljufije ali napake.
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 pripravi teh ocen tveganja se upoštevajo notranje kontrole, ki jih revidiranec izvaja pri pripravi in predstavitvi računovodskih izkazov, da se lahko oblikujejo 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. 
Sodišče med svojo revizijo tudi ovrednoti primernost upora­ bljenih računovodskih usmeritev, razumnost računovodskih ocen, ki jih je pripravilo vodstvo, in skupno predstavitev računovodskih izkazov.
The Court considers that the audit evidence obtained is sufficient and appropriate to provide a basis for the opinions set out below. 
Sodišče meni, da so pridobljeni revizijski dokazi zadostni in ustrezni, da zagotavljajo osnovo za spodaj podani mnenji.
Opinion on the reliability of the accounts 13. 
Mnenje o zanesljivosti računovodskih izkazov 13.
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 2010 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 Skup­ nega podjetja v vseh pomembnih vidikih pošteno predsta­ vljajo njegovo finančno stanje na dan 31. decembra 2010 ter rezultate njegovega poslovanja in denarne tokove za leto, ki se je takrat končalo, v skladu z določbami njegovih finan­ čnih pravil.
Opinion on the legality and the regularity of the trans­ actions underlying the accounts 14. 
Mnenje o zakonitosti in pravilnosti z izkazi povezanih transakcij 14.
In the Court’s opinion, the transactions underlying the annual accounts of the Joint Undertaking for the financial year ended 31 December 2010 are, in all material respects, legal and regular. 
Po mnenju Sodišča so transakcije, povezane z letnimi računovodskimi izkazi Skupnega podjetja za proračunsko leto, ki se je končalo 31. decembra 2010, v vseh pomembnih vidikih zakonite in pravilne.
COMMENTS ON THE BUDGETARY AND FINANCIAL MANAGEMENT Implementation of the budget 16. 
PRIPOMBE O UPRAVLJANJU PRORAČUNA IN FINANČNEM POSLOVODENJU Izvrševanje proračuna 16.
Thestructureandpresentationofthe2010budgetwere not in line with the requirements of the Council Regulation setting up the Joint Undertaking nor with its financial rules (12). 
Struktura in predstavitev proračuna za leto 2010 nista bili v skladu z zahtevami uredbe Sveta o ustanovitvi Skupnega podjetja in z njegovimi finančnimi pravili (12).
Thefinalbudgetincludedcommitmentappropriationsof 168 million euro and payment appropriations of 129 million euro. 
Končni proračun je vseboval odobritve za prevzem obveznosti v višini 168 milijonov EUR in odobritve plačil v višini 129 milijonov EUR.
While the utilisation rate for commitment appropriations was 96 %, the rate for payment appropriations was only 58 %. 
Stopnja realizacije odobritev za prevzem obveznosti je bila 96 %, stopnja realizacije odobritev plačil pa samo 58 %.
This reflects the significant delays in the implementation of the (12) The budget was not presented as a single document but as part of the annual implementation plan and did not include all the required elements (for instance, the staff establishment plan). activities as compared with the initial plan (13). 
To odraža velike zamude, ki so v primer­ (12) Proračun ni bil predstavljen kot poseben dokument, temveč kot del letnega izvedbenega načrta, in ni vseboval vseh zahtevanih elementov (na primer načrta delovnih mest). javi s prvotnim načrtom nastale pri izvajanju dejavnosti (13).
The low imple­ mentation of the budget is also reflected in the cash balance, which stood at 53 million euro at the end of the year (41 % of the available payment appropriations in 2010). 
Nizka stopnja realizacije proračuna se kaže tudi v stanju denarnih sredstev, ki je bilo konec leta 53 milijonov EUR (41 % odobritev plačil, ki so bile na voljo v letu 2010).
Internal control systems 18. 
Sistemi notranje kontrole 18.
TheJointUndertakinghasnotcompletelyimplemented its internal controls and financial information systems during 2010. 
Skupnopodjetjeleta2010nivcelotiizvajalosvojih sistemov za notranje kontrole in finančne informacije.
In particular, further work is needed on the ex-ante control procedures applied for the validation of cost claims. 
Zlasti so potrebna dodatna prizadevanja v zvezi s postopki predhodne kontrole, ki se uporablja za potrjevanje izjav o stroških.
These are important elements of the Joint Undertaking’s system of internal control. 
Ti so pomembni deli sistema notranje kontrole v Skupnem podjetju.
The Court noted that in those cases where a Member or an associate did not submit the required audit certificate (14), the Joint Undertaking correctly did not accept the cost claims. 
Sodišče je ugotovilo, da je Skupno podjetje takrat, ko član ali pridruženi član ni predložil zahtevanega revizijskega potrdila (14), ravnalo pravilno in ni sprejelo izjav o stroških.
However, in four cases the Joint Undertaking, when validating the cost claims, did not take into account exceptions included in the audit certificates. 
Vendar v štirih primerih pri potrjevanju izjav o stroških ni upoštevalo izjem, zajetih v revizijska potrdila.
ThelimitedreviewoftheITcontrolsshowedthatthe Joint Undertaking has an adequate level of IT governance and practice for its size and mission, but the formalisation of policies and procedures, however, is lagging behind in certain areas (15). 
OmejenipregledkontrolITjepokazal,dastaupravljanje in praksa IT v Skupnem podjetju ustrezna za njegovo velikost in naloge, vendar formalizacija politik in postopkov na nekaterih področjih zaostaja (15).
TheAccountingOfficeroftheCleanSkyJointUnder­ taking validated the financial and accounting systems (ABAC and SAP). 
Računovodja Skupnega podjetja „Čisto nebo“ je potrdil finančni in računovodski sistem (ABAC in SAP).
However, the underlying business processes which provide financial information were not validated, in particular the system providing financial information about the validation of the cost claims. 
Vendar s tem povezani poslovni procesi, ki zagotavljajo finančne informacije, niso bili potrjeni, zlasti ne sistem, ki zagotavlja finančne infor­ macije o potrjevanju izjav o stroških.
In October 2010, the Joint Undertaking adopted a comprehensive strategic internal audit plan for the period 2010-2012. 
Skupno podjetje je oktobra 2010 sprejelo izčrpen stra­ teški načrt notranjega revidiranja za obdobje 2010–2012.
It is noted, however, that some of the key processes, such as the ex-ante validation of the cost claims, are scheduled to be examined in 2011 and that the ex-post audits, a key control which aims to assess the legality and regularity of the underlying transactions, are not planned to start until 2011. 
Vendar je bilo ugotovljeno, da bodo nekateri ključni procesi, kot so predhodno potrjevanje izjav o stroških, predvidoma pregledani leta 2011, naknadne revizije, ki so ključna kontrola za ocenjevanje zakonitosti in pravilnosti z izkazi povezanih transakcij, pa naj bi se po načrtih začele šele leta 2011.
(13) The 2008 and 2009 planned activities were not fully implemented at the end of 2009 and this led to recoveries amounting to 4,9 million euro during 2010. 
(13) Načrtovane dejavnosti za leti 2008 in 2009 na koncu leta 2009 niso bile v celoti izvedene, zato so bile leta 2010 izvedene izterjave v višini 4,9 milijona EUR.
At the end of 2010, the Joint Under­ taking had not received the cost claims for its 2010 activities. 
Skupno podjetje na koncu leta 2010 ni prejelo izjav o stroških za svoje dejavnosti v letu 2010.
These are due to be sent by beneficiaries after 1 March 2011. 
Te naj bi upravičenci poslali po 1. marcu 2011.
(14) Cost claims have to be accompanied by an independent report, issued by a certified auditor, under the terms of reference of the grant agreements. 
(14) Izjave o stroških mora v skladu z nalogami in pooblastili v okviru sporazumov o dodelitvi sredstev spremljati neodvisno poročilo, ki ga izda pooblaščeni revizor.
(15) (a) incomplete strategic IT planning and monitoring cycle, (b) lack of formal security policies and rules, (c) incomplete IT Risk management and (d) lack of formal Business Continuity Plan (BCP) and complete and tested Disaster Recovery Plan (DRP). 
(15) (a) Nepopolno strateško načrtovanje IT in cikel spremljanja; (b) pomanjkanje formalnih varnostnih politik in pravil; (c) nepopolno obvladovanje tveganja IT in (d) pomanjkanje formalnega načrta neprekinjenega poslovanja ter celovitega in preizkušenega obnovit­ venega načrta po nesreči.
C 368/10 Official Journal of the European Union 16.12.2011 EN OTHER MATTERS Protection of Intellectual Property 23. 
C 368/10 Uradni list Evropske unije 16.12.2011 SL DRUGE ZADEVE Varstvo pravic intelektualne lastnine 23.
As at the end of 2010, the Joint Undertaking had not yet completed the internal procedures to supervise the application of the provisions included in the consortium and grant agreements regarding the protection, use and dissemination of research results. 
Dokoncaleta2010Skupnopodjetješenizaključilo notranjih postopkov za nadzor uporabe določb, vključenih v sporazume o dodelitvi sredstev in konzorcijske pogodbe, v zvezi z varstvom, uporabo in širjenjem rezultatov raziskav.
Internal audit function and the Commission’s Internal Audit Service 24. 
Funkcija notranje revizije in služba Komisije za notranjo revi­ zijo 24.
In its previous report, the Court pointed out the need to clarify the provision in the Statutes of the Joint Undertaking on the role of the Commission’s internal auditor. 
Sodišče je v svojem prejšnjem poročilu opozorilo, da je treba razjasniti določbo iz Statuta Skupnega podjetja o vlogi notranjega revizorja Komisije.
Although the Joint Undertaking’s financial rules have not yet been amended to include the provision referring to the powers of the Commission’s internal auditor, the Commission and the Joint Undertaking have taken action to ensure that the respective operational roles of the Commission’s Internal Audit Service and the Joint Undertaking’s internal auditing function are clearly defined. 
Čeprav finančna pravila Skupnega podjetja še niso bila spremenjena tako, da bi vključevala določbo o pooblastilih notranjega revizorja Komisije, sta Komi­ sija in Skupno podjetje sprejela ukrepe za zagotovitev jasne opredelitve operativnih vlog službe Komisije za notranjo revizijo in funkcijo notranje revizije Skupnega podjetja.
Lack of host State agreement 25. 
Ni sporazuma z državo gostiteljico 25.
AspreviouslyreportedbytheCourt,accordingtothe Council Regulation setting up the Joint Undertaking, a host agreement should be concluded between the Joint Undertaking and Belgium concerning office accommodation, privileges and immunities and other support to be provided by Belgium. 
Kot je Sodišče že poročalo, bi moralo v skladu z uredbo Sveta o ustanovitvi Skupnega podjetja Skupno podjetje z Belgijo skleniti sporazum v zvezi z zagotovitvijo pisarn, privilegiji in imunitetami ter drugo podporo, ki jo nudi Belgija.
However, as at the end of 2010, no such agreement had been signed. 
Vendar konec leta 2010 takšen sporazum še ni bil podpisan.
This Report was adopted by Chamber IV, headed by Mr Igors LUDBORŽS, Member of the Court of Auditors, in Luxembourg at its meeting of 25 October 2011. 
To poročilo je sprejel senat IV, ki ga vodi g. Igors LUDBORŽS, član Evropskega računskega sodišča, v Luxembourgu na svojem zasedanju 25. oktobra 2011.
EN 16.12.2011 OfficialJournaloftheEuropeanUnion C368/11 Areas of Union competence deriving from the Treaty (Extracts from Articles 171 and 172 of the Treaty on the Functioning of the European Union) ANNEX Clean Sky Joint Undertaking (Brussels) Competences and activities Decision No 1982/2006/EC of the European Parliament and of the Council of 18 December 2006 concerning the Seventh Framework Programme provides for a Community contribution to the establishment of long-term public-private part­ nerships in the form of Joint Technology Initiatives which could be implemented through Joint Undertakings within the meaning of Article 171 of the Treaty. 
SL 16.12.2011 UradnilistEvropskeunije C368/11 Področja pristojnosti Unije, ki izhajajo iz Pogodbe (izvlečki iz členov 171 in 172 Pogodbe o delovanju Evropske unije) Pristojnosti Skupnega podjetja (Uredba Sveta (ES) št. 71/2008) PRILOGA Skupno podjetje „Čisto nebo“ (Bruselj) Pristojnosti in dejavnosti Sklep št. 1982/2006/ES Evropskega parlamenta in Sveta z dne 18. decembra 2006 o Sedmem okvirnem programu določa prispevek Unije k vzpostavitvi dolgoročnih javno-zasebnih partnerstev v obliki skupnih tehnoloških pobud, ki bi se lahko izva­ jale prek skupnih podjetij v smislu člena 171 Pogodbe.
Council Regulation (EC) No 71/2008 of 20 December 2007 setting up the Clean Sky Joint Undertaking (OJ L 30, 4.2.2008, p. 
71/2008 z dne 20. decembra 2007 o ustanovitvi Skupnega podjetja „Čisto nebo“ (UL L 30, 4.2.2008, str.
Objectives — The Clean Sky Joint Undertaking shall contribute to the implementation of the Seventh Framework Programme and in particular Theme 7, Transport (including Aeronautics) of the Specific Programme Cooperation, — accelerating in the EU the development, validation and demonstration of clean Air Transport technologies for earliest possible deployment, — ensuring coherent implementation of European research efforts aiming at envi­ ronmental improvements in the field of Air Transport, — creating a radically innovative Air Transport System based on the integration of advanced technologies and full scale demonstrators, with the target of reducing the environmental impact of air transport through significant reduction of noise and gaseous emissions, and improvement of the fuel economy of aircrafts, — accelerating the generation of new knowledge, innovation and the uptake of research proving the relevant technologies and fully integrated system of systems, in the appropriate operational environment, leading to strengthened industrial competitiveness. 
Cilji — Skupno podjetje „Čisto nebo“ prispeva k izvajanju Sedmega okvirnega programa in zlasti k tematskemu področju 7 – Promet (vključno z aeronavtiko) posebnega programa „Sodelovanje“, — pospešiti razvoj čistih tehnologij zračnega prometa v EU, jih potrditi in pred­ staviti, da bi se lahko začele čim prej uporabljati, — zagotoviti skladno izvajanje evropskih raziskovalnih prizadevanj za okoljske izboljšave na področju zračnega prometa, — vzpostaviti radikalno inovativen sistem zračnega prometa, ki temelji na vključe­ vanju naprednih tehnologij in vseobsegajočih demonstratorjev in ki stremi k zmanjšanju vpliva zračnega prometa na okolje, tako da bi znatno zmanjšali emisije hrupa in plinaste emisije ter povečali ekonomičnost porabe goriva pri zrakoplovih, — pospešiti ustvarjanje novega znanja, inovacij in prenosa raziskav na podlagi združenih tehnologij in popolnoma integriranega sistema sistemov v ustreznih operativnih okoliščinah, kar vodi do večje industrijske konkurenčnosti.
Tasks — Bringing together a range of ITDs with the emphasis on innovative technologies and development of full scale demonstrators, — focusing efforts within ITDs on key deliverables that can help meet Europe's environmental and competitiveness goals, — enhancing the technology verification process in order to identify and remove obstacles to future market penetration, — pooling user requirements to guide investment in research and development towards operational and marketable solutions, — implementing the research and development activities needed, where appropriate by awarding grants following calls for proposals, — awarding grants to support research performed by its Members and by other entities selected following calls for proposals in accordance with open criteria agreed by the Governing Board, — publishing information on the projects, including the name of the recipients and the amount of the financial contribution of the Clean Sky Joint Undertaking per recipient, — ensuring the provision of services and supply contracts, where appropriate, through calls for tender, Competences of the Joint Undertaking (Council Regulation (EC) No 71/2008) 
Naloge — Združevati vrsto ITD s poudarkom na inovativnih tehnologijah in razvoju vseob­ segajočih demonstratorjev, — se v prizadevanjih v okviru ITD osredotočiti na ključne končne izsledke, ki lahko pripomorejo k doseganju ciljev v zvezi z okoljem in konkurenčnostjo Evrope, — okrepiti postopek preskušanja tehnologij, da se prepoznajo in odstranijo ovire, ki preprečujejo prihodnjo uveljavitev na trgu, — združevati zahteve uporabnikov za usmeritev naložb v raziskave in razvoj v smeri operativnih in tržnih rešitev, — izvajati potrebne raziskovalne in razvojne dejavnosti, po potrebi z dodeljevanjem sredstev na podlagi razpisov za zbiranje predlogov, — dodeljevati sredstva za podporo raziskavam, ki jih izvajajo njegovi člani in drugi subjekti, izbrani na podlagi razpisov za zbiranje predlogov, v skladu z javnimi pogoji, ki jih določi upravni odbor, — objavljati informacije o projektih, vključno z imeni udeležencev in zneskom finančnega prispevka Skupnega podjetja „Čisto nebo“ na udeleženca, — zagotavljati javna naročila storitev in blaga, po potrebi z javnimi razpisi,