natgillin/translations-raw huggingface dataset:
The Commission is working on a revision of the Governance Statement. 
Komisija pripravlja revizijo izjave o upravljanju.
Reply of the Commission 65 45 Sixth bullet The EU Annual Accounts are adopted by the Commission. 
Odgovori Komisije 65 45, šesta zaporedna točka Letne računovodske izkaze EU sprejema Komisija.
As a foreword can be found in the Financial Report it was not duplicated in the accounts. 
Ker je predgovor vključen v finančno poročilo, ni podvojen v izka­ zih.
The Commission will consider introducing a foreword in the future. 
Komisija bo proučila uvedbo predgovora v prihodnosti.
45 Seventh bullet In addition to the annual accounts and accompanying information, the Commission also produces, in particular, the Annual Management & Performance Report (AMPR), the Communication on the Protection of the EU Budget and the Financial Report, the General Report on the Activities of the EU and the State of the Union Address of the President of the European Commission. 
45, sedma zaporedna točka Poleg letnih računovodskih izkazov in spremnih informacij Komisija prav tako pripravi letno poročilo o upravlja­ nju in smotrnosti izvrševanja proračuna EU (AMPR), sporočilo o zaščiti proračuna EU in finančno poročilo, splošno poročilo o dejavnostih Evropske unije in govor predsednika Evropske komisije o stanju Evropske unije.
These documents contain extensive non-financial information and address operational and strategic risks. 
Ti dokumenti vsebujejo obsežne nefinančne informacije in obravnavajo operativna in strateška tveganja.
The EU Annual Accounts comply with the information requirements of the relevant international accounting standards (IPSAS) and the EU accounting rules. 
Letni računovodski izkazi EU so skladni z informacijskimi zahtevami ustreznih mednarodnih računovodskih standar­ dov (IPSAS) in računovodskih pravil EU.
The Commission reports on the overall amounts at risk with regard to the legality and regularity of the transactions (amounts at risk at payment and amount at risk at closure) in the AMPR. 
Komisija v poročilu AMPR poroča o skupnih zneskih, pri katerih obstaja tveganje v zvezi z zakonitostjo in pravilnos­ tjo transakcij (zneski, pri katerih obstaja tveganje ob plačilu, in znesek, pri katerem obstaja tveganje ob zaključku).
The report also discusses what areas of expenditure are most prone to errors. 
Poročilo navaja tudi, katera področja odhodkov so najbolj izpostavljena napakam.
45 Eighth bullet As the AMPR contains a quantification of the risks of irregular transactions (amounts at risk at payment and amounts at risk at closure), the Commission considers that there is no need to duplicate information. 
45, osma zaporedna točka Ker AMPR vsebuje količinsko opredelitev tveganja za nepravilne transakcije v zbirnem poročilu (zneski, pri katerih obstaja tveganje ob plačilu, in zneski, pri katerih obstaja tveganje ob zaključku), Komisija meni, da ni potrebe za podvajanje informacij.
See reply above. 
Glej zgornji odgovor.
45 Ninth bullet — First indent In addition to the annual accounts and accompanying information, the Commission also produces, in particular, the Annual Management & Performance Report (AMPR), the Communication on the Protection of the EU Budget and the Financial Report, the General Report on the Activities of the EU and the State of the Union Address of the President of the European Commission where information on non-financial performance is given. 
45, deveta zaporedna točka, prva alinea Poleg letnih računovodskih izkazov in spremnih informacij Komisija prav tako pripravi letno poročilo o upravljanju in smotrnosti izvrševanja proračuna EU (AMPR), sporočilo o zaščiti proračuna EU in finančno poročilo, splošno poro­ čilo o dejavnostih Evropske unije in govor predsednika Evropske komisije o stanju Evropske unije, kjer so podane informacije o nefinančni smotrnosti.
45 Ninth bullet — Second indent In addition to the annual accounts and accompanying information, the Commission also produces, in particular, the Annual Management & Performance Report (AMPR), the Communication on the Protection of the EU Budget and the Financial Report, the General Report on the Activities of the EU and the State of the Union Address of the President of the European Commission. 
45, deveta zaporedna točka, druga alinea Poleg letnih računovodskih izkazov in spremnih informacij Komisija prav tako pripravi letno poročilo o upravljanju in smotrnosti izvrševanja proračuna EU (AMPR), sporočilo o zaščiti proračuna EU in finančno poročilo, splošno poro­ čilo o dejavnostih Evropske unije in govor predsednika Evropske komisije o stanju Evropske unije.
45 Ninth bullet — Third indent Information on progress on the EU 2020 headline targets is regularly updated and published on Eurostat’s website and reported in the context of the European semester. 
45, deveta zaporedna točka, tretja alinea Informacije o napredku glede glavnih ciljev strategije Evropa 2020 se redno posodabljajo in objavljajo na spletnem mestu Eurostata ter sporočajo v okviru evropskega semestra.
See also reply to paragraph 42. 
Glej tudi odgovor na odstavek 42.
Reply of the Commission 66 45 Tenth bullet In particular due to differences in the debt dimension (i.e. capacity to meet financial commitments or refinance or increase debt) and the revenue dimension (i.e. capacity to vary existing taxation levels or introduce new revenue sources) the EU Budget is not comparable to the budgets of states. 
Odgovori Komisije 66 45, deseta zaporedna točka Zlasti glede razlik v razsežnosti dolga (tj. zmožnosti izpolnjevanja finančnih obveznosti ali refinanciranja ali poveča­ nja dolga) in razsežnosti prihodka (tj. zmožnosti spreminjanja obstoječih ravni obdavčevanja ali uvedbe novih virov prihodka) proračun EU ni primerljiv s proračuni držav članic.
In the EU context, the MFF is the tool ensuring medium to long-term stability and predictability of future payment requirements and budgetary priorities. 
V okviru EU je večletni finančni okvir orodje, ki zagotavlja srednjeročno in dolgoročno stabilnost in predvidljivost zahtev prihodnjih plačil in proračunskih prednosti.
The Commission provides information on these aspects in different reports. 
Komisija zagotavlja informacije o teh vidikih v različnih poročilih.
There will be a specific section in the future AMPRs on the role and conclusions of the APC. 
V prihodnjih poročilih AMPR bo poseben odde­ lek o vlogi in sklepih APC.
Common reply to paragraphs 46-47 For the first time this year, the Commission has presented a comprehensive Integrated Financial Reporting Package. 
Skupni odgovor na odstavka 46 in 47 Komisija je letos prvič predstavila obširen integriran sveženj finančnih poročil.
In doing so, the Commission provides at the same moment all the key financial information for the year 2015. 
Tako je Komisija hkrati zagotovila vse ključne finančne informacije za leto 2015.
The package includes: (a) the AMPR providing information on the EU Budget performance based on results achieved with the EU Budget up to end 2015. 
Sveženj zajema: (a) AMPR z informacijami o smotrnosti izvrševanja proračuna EU na podlagi rezultatov, doseženih v proračunu EU do konca leta 2015.
It also comprises the Commission’s management of the EU Budget in 2015, containing an overview of the functioning of the internal control systems that the Commission departments have put in place to ensure the achievement of policy and operational objectives and the major related risks if any. 
Vključuje tudi poročilo o upravljanju proračuna EU s strani Komisije v letu 2015, ki vsebuje pregled delovanja sistemov notranje kontrole, ki so jih vzpostavile službe Komisije za zagotavljanje doseganja političnih in operativnih ciljev, in s temi povezanih večjih tveganj, če obstajajo.
This includes the assessment of the legality and regularity risks, the cost-effectiveness of controls and the anti-fraud strategies; (b) the Financial Report providing in particular a detailed overview of the revenue and the distribution of funds per Member State and per MFF heading; (c) the Communication on the Protection of the EU Budget on the actions taken to exclude illegal and irregular expenditure from financing by the EU Budget indicating also how Member States are involved and impacted; d) the Annual Accounts of the EU (i.e. assets and liabilities, revenue and expenditure) at the end of 2015. 
V to so vključene tudi ocene tveganj v zvezi z zakonitostjo in pravilnostjo, stroškovna učinkovitost kontrol in strategije za boj proti goljufijam; (b) finančno poročilo, ki zagotavlja zlasti podroben pregled prihodkov in porazdelitve sredstev na države članice ter po podrazdelkih večletnega finančnega okvira; (c) sporočilo o zaščiti proračuna EU glede izvedenih ukrepov za preprečevanje nezakonitih in nepravilnih odhodkov iz financiranja s strani proračuna EU, ki prikazuje tudi, kako so v to vključene države članice in kako to vpliva nanje; (d) letni računovodski izkazi EU (tj. sredstva in obveznosti, prihodek in odhodek) ob koncu leta 2015.
The integrated set of financial reporting is preceded by a foreword from the Budget Commissioner. 
Integrirani sveženj finančnih poročil spremlja tudi predgovor komisarja za proračun.
The College of Commissioners takes overall responsibility of the Commission’s internal control systems and risk management by adopting the Annual Management and Performance Report. 
Kolegij komisarjev prevzema celotno odgovornost za sisteme notranjega nadzora Komisije in obvladovanje tveganj s sprejemom letnega poročila o upravljanju in smotrnosti izvrševanja proračuna EU.
48 The Commission reports on the estimate of amounts at risk in the AMPR and provides an overview on preventive actions in the Communication on the Protection of the EU Budget. 
48 Komisija v poročilu AMPR poroča o ocenjenih zneskih, pri katerih obstaja tveganje, in v sporočilu o zaščiti proračuna EU navaja pregled preventivnih ukrepov.
In the AAR the responsible AOD reports on the results of the controls carried out and provides an estimate of the amount at risk of irregular payments. 
V letnem poročilu o dejavnostih odgovorni odredbodajalec poroča o rezul­ tatih izvedenih kontrol in podaja oceno zneska, pri katerem obstaja tveganje za nepravilna plačila.
Furthermore, the nature of the detected errors is also discussed in the AAR. 
Poleg tega letno poročilo o dejavnostih obravnava tudi naravo odkritih napak.
In the context of the discharge procedure the Commission has also reported on request to the European Parliament on the actions taken to address some of the most frequent types of errors in specific policy areas. 
V okviru postopka razrešnice je Komisija poročala tudi o zahtevi Evropskega parlamenta po ukrepih glede najpogostejših vrst napak na določenih področjih politike.
Reply of the Commission 67 49 Since 2013, the Commission has improved information on the amounts at risk compared to what was done in previous years, in particular by adding the total amount at risk at payment and at closure. 
Odgovori Komisije 67 49 Od leta 2013 je Komisija v primerjavi s prejšnjimi leti izpopolnila informacije o zneskih, pri katerih obstaja tveganje, zlasti z vključitvijo skupnega zneska, pri katerem obstaja tveganje ob plačilu in ob zaključku.
The latter takes into consideration the financial corrections and recoveries which are detailed in the Communication on Protection of the EU Budget. 
Pri slednjem se upošte­ vajo tudi finančni popravki in izterjave, kar je podrobneje predstavljeno v sporočilu o zaščiti proračuna EU.
Prior to 2013 the Commission had reported transparently in the Synthesis Report on the reservations made and provided for the areas of expenditure the estimated amount at risk under reservation. 
Pred letom 2013 je Komisija v zbirnem poročilu transparentno poročala o izraženih pridržkih in za področja odhod­ kov navedla ocenjeni znesek, pri katerem obstaja tveganje in za katerega je bil izražen pridržek.
Further information was available in the respective AARs. 
Več informacij je bilo na voljo v ustreznih poročilih o dejavnostih.
50 The IAS spends a considerable part of its resources (approximatively 40 to 50 %) on engagements assessing the management and control systems aimed at preventing and detecting/correcting irregularities in addition to the limited reviews on the calculation of the residual error rate. 
50 IAS porabi znaten del svojih sredstev (približno od 40 do 50 %) za dejavnosti ocenjevanja sistemov upravljanja in kontrole s ciljem preprečevanja in odkrivanja/odpravljanja nepravilnosti, poleg omejenih pregledov izračunavanja stopnje preostale napake.
This work of the IAS led to real improvements, in particular in DG AGRI which was welcomed both by the Court and the Discharge Authority. 
To delo službe IAS vodi k resničnim izboljšavam, zlasti za GD AGRI, kar sta pozdravila tako Sodišče kot organ za razrešnico.
51 DG DEVCO is implementing its budget under direct management mainly, which has a different assurance model than that of shared management which represents 80 % of the EU Budget. 
51 GD DEVCO izvaja svoj proračun večinoma v okviru neposrednega upravljanja, ker ima drugačen model zagotovila kot model skupnega upravljanja, ki obsega 80 % proračuna EU.
See also Commission reply provided to paragraph 1.35 of 2015 ECA Annual Report: The Commission considers that reference to the statistical methodology used by ‘US bodies managing federal funds’ is not appropriate for funds under shared management. 
Glej tudi odgovor Komisije na odstavek 1.35 letnega poročila ERS za leto 2015: Komisija meni, da sklicevanje na statistično metodologijo, ki jo uporabljajo „organi ZDA, ki upravljajo zvezne sklade“, ni ustrezno za sklade v okviru skupnega upravljanja.
Under shared management, the Commission relies not on audits of expenditure made by its own agencies at EU level but on audit authorities in sovereign Member States auditing expenses made by these Member States, frequently with national co-financing. 
V okviru skupnega upravljanja se Komisija ne zanaša na revi­ zije odhodkov, ki jih izvedejo njene agencije na ravni EU, temveč na revizijske organe v suverenih državah članicah, ki revidirajo odhodke teh držav članic, pogosto z nacionalnim sofinanciranjem.
Therefore the Commission considers that production of a statistically valid EU wide estimate of the level of error by itself auditing beneficiaries would not provide added-value for shared management expenditure. 
Zato Komisija meni, da statistično veljavna ocena stopnje napake za celotno Evropsko unijo, ki jo pripravijo upravičenci do revizije sami, ne zagotavlja dodane vrednosti za odhodke skupnega upravljanja.
In line with the requirements of the legal framework, the Commission will continue to cooperate with Member States Audit Authorities and define in common a statistically valid approach to estimate the level of error, and to use such error rates after validation. 
V skladu z zahtevami pravnega okvira bo Komisija še naprej sodelovala z revizijskimi organi držav članic in skupaj z njimi določala statistično veljaven pristop k ocenjevanju stopnje napake ter uporabljala takšne stopnje napake po potrditvi veljavnosti.
The Commission thus implements the ‘single audit principle’ by focusing its activity on auditing the Member State auditors and validating their audit work. 
Komisija tako izvaja „načelo enotne revizije“ z usmerjanjem svoje dejavnosti na revizijo revizorjev držav članic in vrednotenje njihovega revizijskega dela.
This is based upon the Court's Opinion No 2/2004 on the single audit model and a proposal for a Community internal control framework. 
2/2004 o modelu enotne revizije in predlogu o okviru notranje kontrole Skupnosti.
This approach is fully in line with the objective of reducing the administrative burden on beneficiaries and reduces also the need of audit posts in the EC. 
Ta pristop je v celoti v skladu s ciljem zmanjšanja administrativnega bremena upravičencev, zmanjšuje pa tudi potrebo po revizijskih delovnih mestih v ES.
Reply of the Commission 68 53 The Commission notes that the US General Accountability Office, i.e. the external auditor, has identified material weaknesses and concludes the following: ‘Until the Federal Government has implemented effective processes to determine the full extent to which improper payments occur, and has taken appropriate actions across entities and programmes to effectively reduce improper payments, it will not have reasonable assurance that the use of federal funds is adequately safeguarded’. The Commission notes as well that the Executive Office of the US President included in the instruction of 20 October 2014: ‘Working with other entities. 
Odgovori Komisije 68 53 Komisija opozarja, da je Urad ZDA za vladno odgovornost, tj. zunanji revizor, ugotovil materialne šibkosti in sklenil naslednje: „Dokler zvezna vlada ne izvede učinkovitih postopkov za ugotavljanje celotnega obsega nepravilnih pla­ čil ter ustreznih ukrepov za subjekte in programe, ki bodo učinkovito zmanjšali obseg nepravilnih plačil, ne bo imela zadostnega zagotovila, da je uporaba zveznih skladov ustrezno zaščitena.“ Komisija tudi opozarja, da je izvršilni urad ameriškega predsednika vključen v navodilo z dne 20. oktobra 2014: „Delo z drugimi subjekti.
It complements this information with an estimate for the amount at risk at closure (which takes into consideration the impact of multiannual corrective systems). 
Ta informacija je dopolnjena z oceno zneska, pri katerem obstaja tveganje ob zaključku (pri čemer se upošteva vpliv večletnih sistemov popravkov).
57 The Commission refers to its replies to earlier requests from the Parliament and reconfirms its position on the issue of providing assurance as referred to by the Court (see Commission reply to paragraph 1.40 of the Court's 2012 Annual Report). 
57 Komisija se sklicuje na svoje odgovore na prejšnje zahteve Parlamenta in potrjuje svoje stališče glede te zadeve s podajanjem zagotovila, kot ga navaja Sodišče (glej odgovor Komisije na odstavek 1.40 letnega poročila Sodišča za leto 2012).
See also reply to paragraph V of the Executive Summary. 
Glej tudi odgovor na odstavek V povzetka.
Conclusions and recommendations 58 The Commission will continue its actions to ensure that its governance arrangements with focus on audit, financial management and control meet relevant best practice set out in standards or put in place by international and public bodies (see detailed Commission replies to paragraphs I-IV, IX, 24-26, 44-46). 
Zaključki in priporočila 58 Komisija bo še naprej izvajala ukrepe, s katerimi za svoje ureditve upravljanja, ki so usmerjeni na revizijo, finančno upravljanje in nadzor, zagotavlja skladnost z ustreznimi najboljšimi praksami, ki jih določajo standardi ali med­ narodni in javni organi (glej podrobne odgovore Komisije na odstavke I–IV, IX, 24–26, 44–46).
59 The overarching principles of the Commission’s governance framework (i.e. authority, accountability, duties and responsibilities) are enshrined in the EU Treaties. 
59 Glavna načela okvira za upravljanje Komisije (tj. pristojnost, dolžnosti in odgovornosti) so zajeta v Pogodbah EU.
See also the Commission replies to paragraphs 21, 55 and 57. 
Glej tudi odgovore Komisije na odstavke 21, 55 in 57.
60 The APC is just one of the multiple means in place facilitating the College’s oversight of the Commission’s governance, risk management, and internal control practices. 
60 APC je samo eno izmed več vzpostavljenih sredstev, ki omogočajo nadzor kolegija nad praksami upravljanja, obvla­ dovanja tveganj in notranje kontrole s strani Komisije.
The primary channel is through the formal communication mechanisms stated in the working arrangement between Commissioners, their cabinets and the Commission services (regular meetings, discussion of Strategic Plans, Management Plans, Annual Activity Reports, etc.) through which the Commissioner first, and the College later are informed. 
Glavni kanal je prek mehanizmov za formalno komunikacijo, določenih v delovnem dogovoru med komisarji, njihovimi kabineti in službami Komisije (redna srečanja, obravnava strateških načrtov, načrti upravljanja, letna poročila o dejavnostih itd.), prek katerih sta obveščena najprej komisar in nato kolegij.
Reply of the Commission 69 61 See the Commission replies to paragraph 39. 
Odgovori Komisije 69 61 Glej odgovor Komisije na odstavek 39.
62 The deadline for the adoption of the annual accounts is set by the Financial Regulation, being 31 July. 
62 Rok za sprejem letnih računovodskih izkazov določa finančna uredba, in sicer je to 31. julij.
However, this year, working together with the Court, the Commission has already brought forward the adoption of the 2015 annual accounts by over 2 weeks. 
Toda to leto je Komisija v sodelovanju s Sodiščem že za dva tedna pomaknila sprejem računovodskih izkazov za leto 2015.
Relying heavily on the deadlines for delivery of Member States data, the Commission will investigate if further advancements are possible. 
Ker je Komisija močno odvisna od rokov za dostavo podatkov od držav članic, bo proučila možnosti nadaljnjega pomika.
63 The Commission does not provide less non-financial information than the other bodies — the information is provided in GPFRs other than the annual accounts. 
63 Komisija ne zagotavlja manj nefinančnih informacij kot drugi organi – informacije so v računovodskih izkazih in v finančnih poročilih splošnega namena.
Furthermore, from 2016 onwards, the Commission will issue an integrated package of these reports containing financial and non-financial information at the same time — see replies above. 
Nadalje bo Komisija od leta 2016 naprej izdajala integriran sveženj teh poročil s finančnimi in nefinančnimi informacijami hkrati – glej odgovore zgoraj.
As previously stated, the IPSAS Conceptual Framework (paragraph 8.6) specifically foresees the use of multiple GPFRs, comprising the accounts or financial statements, the FSDA and other reports which address users’ complementary information needs. 
Kot je že bilo navedeno, konceptualni okvir IPSAS (odstavek 8.6) izrecno predvideva uporabo več poročil GPFR, ki sestavljajo računovodske izkaze ali finančna poročila, FSDA in druga poročila za potrebe uporabnikov po dopolnil­ nih informacijah.
64 The Commission does not share the Court’s view that the estimations of level of error are not based on a consistent methodology. 
64 Komisija se ne strinja s stališčem Sodišča, da ocena stopnje napake ne temelji na dosledni metodologiji.
The DGs are required to report in line with the AAR guidance issued by the Central Services. 
Generalni direktorati morajo poročati v skladu s smernico LPD, ki jo izdajo osrednje službe.
The various concepts and indicators have been defined in a sufficiently flexible manner to enable taking account of the specific circumstances of the various DGs and yet, ensure a sufficient degree of consistency to consolidate data2. 
Različni koncepti in kazalniki so opredeljeni dovolj prilagodljivo, da omogočajo upoštevanje posebnih okoliščin različnih generalnih direktoratov in hkrati vendarle zagotavljajo zadostno stopnjo skladnosti za konsolidacijo podatkov2.
65 See references below to the replies to the specific conclusions. 
65 Glej spodnje navedbe odgovorov na določene zaključke.
65 First bullet See replies to paragraphs 24-26. 
65, prva zaporedna točka Glej odgovore na odstavke 24–26.
65 Third bullet — First indent See reply to paragraph 30. 
65, tretja zaporedna točka, prva alinea Glej odgovor na odstavek 30.
The Commission confirms that the APC mandate of 2015 includes a strengthening of the follow-up of the ECA recommendations. 
Komisija potrjuje, da mandat APC v letu 2015 vključuje krepitev nadaljnjega ukrepanja glede priporočil Evropskega računskega sodišča (ERS).
65 Third bullet — Second indent See replies to paragraphs 30 and 31. 
65, tretja zaporedna točka, druga alinea Glej odgovora na odstavka 30 in 31.