natgillin/translations-raw huggingface dataset:
IV The rules governing spending in various areas of the budget have had a significant impact on the increase in outstanding commitments. 
IV Pravila, ki urejajo porabo na različnih področjih proračuna, so znatno vplivala na povečanje neporavnanih obveznosti.
The European Structural and Investment (ESI) funds contributed the largest share, ш189.9 billion at the end of 2017, owing mainly to: o The overlap between the periods when ESI programmes can be implemented; o Late adoption of the legislative framework for ESI programmes; o Extension of the automatic decommitment period from two to three years; o Delays created by new procedures and requirements for ESI spending for the 2014-2020 period. 
Evropski strukturni in investicijski skladi (skladi ESI) so prispevali največji delež, in sicer 189,9 milijarde EUR ob koncu leta 2017, predvsem zaradi: o prekrivanja obdobij, ko se lahko programi skladov ESI izvajajo, o poznega sprejetja zakonodajnega okvira za programe skladov ESI, o podaljšanja obdobja samodejne sprostitve obveznosti z dveh na tri leta, o zamud, nastalih zaradi novih postopkov in zahtev za porabo skladov ESI za obdobje 2014–2020.
V We highlight the significant risks that a high level of outstanding commitments can create for the EU budget. 
V Sodišče poudarja znatna tveganja za proračun EU, ki so lahko posledica visoke ravni neporavnanih obveznosti.
It may lead to the impossibility to settle payment requests on time due to insufficient amounts in the annual budgets and increases the financial exposure of the EU budget. 
v letnih proračunih ne bo mogoče pravočasno poravnati zahtevkov za izplačila, in večajo finančno izpostavljenost proračuna EU.
VI The level of outstanding commitments can be decreased by: o changing the levels of its budgetary components: commitments, payments and decommitments ; o addressing the factors for its increase; and o ensuring financial discipline and simpler rules for spending the budget. 
VI Stopnja neporavnanih obveznosti se lahko zmanjša: o s spremembo stopenj njenih proračunskih elementov: obveznosti, plačil in sprostitev obveznosti, o z obravnavo dejavnikov, ki so privedli do njenega povečanja, o z zagotovitvijo finančne discipline in enostavnejših pravil za porabo proračuna.
VII We highlight possible solutions that we have considered in our previous work. 
VII Sodišče še enkrat poudarja možne rešitve, ki jih je preučilo v svojem dosedanjem delu.
For example: o the timely adoption of the 2021-2027 MFF and its associated multiannual prog ra mme s ; o simplification of the rules for spending the budget; o sound forecasting of payment needs; and o ensuring an appropriate balance between appropriations for commitments and payments . 5 
Na primer: o pravočasno sprejetje večletnega finančnega okvira za obdobje 2021–2027 in z njim povezanih večletnih programov, o poenostavitev pravil za porabo proračuna, o dobro napovedovanje potreb po plačilih, o zagotovitev ustreznega ravnovesja med odobritvami za prevzem obveznosti in odobritvami plačil. 5
Introduction 01 The cumulative value of outstanding commitments п also known as the рRALс1 - has been the subject of debate by numerous stakeholders in the EU budget. 
Uvod 01 Kumulativna vrednost neporavnanih obveznosti, ki se imenujejo tudi RAL,1 je bila tema razprave več deležnikov proračuna EU.
For many years we have used our annual reports to voice concern about its increasing trend2 recommending the Commission act to reduce its level. 
Zaskrbljenost glede trenda naraščanja te vrednosti je Sodišče večkrat izrazilo v svojih letnih poročilih2 in priporočali Komisiji, naj ukrepa, da bi se njena raven zmanjšala.
With this review, we aim to provide insight into how the amount of outstanding commitments has evolved until end of 2017 and the main factors behind this trend. 
Namen tega pregleda, ki ga je opravilo Sodišče, je zagotoviti vpogled v to, kako se je znesek neporavnanih obveznosti gibal do konca leta 2017 in kateri so glavni dejavniki tega trenda.
We highlight the main risks associated with a high RAL and conclude by taking into account some of our previous recommendations . 
Sodišče v tem dokumentu poudari glavna tveganja, povezana z visoko vrednostjo neporavnanih obveznosti, in ga sklene z upoštevanjem nekaterih svojih prejšnjih priporočil.
02 This is not an audit report. It is a review mainly based on publicly available information. 
02 To ni revizijsko poročilo, ampak pregled, ki temelji predvsem na javno objavljenih informacijah.
We prepared it following questions received during the presentation of our annual report for the financial year 2017, on 4 October 2018 in the budgetary control committee of the European Parliament. 
Sodišče ga je pripravilo kot odziv na vprašanja, zastavljena 4. oktobra 2018 med predstavitvijo letnega poročila za finančno leto 2017 Odboru Evropskega parlamenta za proračunski nadzor.
The review uses work done for our annual reports and a number of special reports. 
Pri pregledu se je upoštevalo delo, opravljeno za letna poročila in več posebnih poročil Sodišča.
We have also examined relevant documents produced by the Commission and other bodies and held meetings with Commission departments representing key spending areas that contribute to the RAL3. 03 For our annual reports we test a sample of commitments, composed of commitments made during the audited financial year and of outstanding commitments from past years. 
Sodišče je preučilo tudi relevantne dokumente, ki so jih pripravili Komisija in drugi organi, ter organizirali sestanke z oddelki Komisije, ki predstavljajo ključna področja porabe, ki prispevajo k neporavnanim obveznostim.3 03 Sodišče za svoja letna poročila preizkusi vzorec obveznosti, sestavljen iz obveznosti, prevzetih med revidiranim finančnim letom, in neporavnanih obveznosti iz prejšnjih let.
We have drawn on the results of our testing of commitments in the context of our annual report 2017, supplementing this with an additional sample of 30 outstanding commitments with the purpose of understanding why they remain open. 
Uporabilo je rezultate svojih preizkusov obveznosti v okviru letnega poročila za leto 2017, ki jih je dopolnilo z dodatnim vzorcem 30 neporavnanih obveznosti, da bi razumelo, zakaj so še vedno odprte.
For example, see paragraph 2.48 of the 2017 report; paragraph 2.14 of the 2016 report; paragraph 2.40 of the 2015 report; paragraphs 1.37 and 1.38 of the 2011 annual report; paragraphs 3.8 to 3.11 of the 2007 annual report; paragraphs 2.16 to 2.20 of the 2003 annual report. 
Glej na primer odstavek 2.48 poročila za leto 2017; odstavek 2.14 poročila za leto 2016; odstavek 2.40 poročila za leto 2015; odstavka 1.37 in 1.38 poročila za leto 2011; odstavke 3.8 do 3.11 poročila za leto 2007; odstavke 2.16 do 2.20 poročila za leto 2003.
We visited the Directorate-Generals responsible for managing the EU budget (DG BUDG), regional and urban cohesion policy (DG REGIO), rural development (DG AGRI), neighbourhood and enlargement negotiations (DG NEAR) and research and innovation (DG RTD). 
Sodišče je obiskalo generalne direktorate, odgovorne za upravljanje proračuna EU (GD BUDG), za regionalne in mestne kohezijske politike (GD REGIO), kmetijstvo in razvoj podeželja (GD AGRI), sosedstvo in širitvena pogajanja (GD NEAR) ter za raziskave in inovacije (GD RTD).
What is the RAL? 04 To be able to enter into legal obligations to provide financing (рlegal commitmentsс) the Commission must have an annual budget approved by the European Parliament and the Council. 
Kaj so neporavnane obveznosti? 04 Da lahko Komisija prevzema pravne obveznosti za zagotavljanje financiranja (v nadaljnjem besedilu: pravne obveznosti), morata njen letni proračun odobriti Evropski parlament in Svet.
The annual budget includes commitment appropriations, amounts available to be committed in the year, but which will not necessarily be paid out in the same year, and payment appropriations, actual amounts available for payment in the year. 
Letni proračun vključuje odobritve za prevzem obveznosti, tj. zneske, ki so tega leta na voljo za prevzete obveznosti, ampak ne bodo nujno izplačani v istem letu, ter odobritve plačil, tj. dejanske zneske, ki so tega leta na voljo za plačilo.
05 The RAL comprises all commitments made in the current and previous years that have not yet been paid or cancelled (рdecommittedс). 
05 Neporavnane obveznosti zajemajo vse obveznosti, prevzete v tekočem in prejšnjih letih, ki še niso bile plačane ali preklicane („sproščene”).
Most of them represent a future financial obligation of the EU budget. 
Večina jih predstavlja prihodnjo finančno obveznost v proračunu EU.
06 There is normally an inherent time lag between the start of a programme4, when funds are usually committed in full or in annual instalments, and the date on which payments are made. 
06 Med začetkom programa,4 ko so obveznosti za sredstva običajno prevzete v celoti ali letnih obrokih, in datumom izvršitve plačil je vedno časovni zamik.
Depending on the type of project, before work can begin, the procedures may include a call for expressions of interest, the appraisal of applications for EU funding, decisions granting EU funding, as well as calls for tenders and the award of contracts. 
Glede na vrsto projekta lahko postopki, preden se dela lahko začnejo, vključujejo razpis za prijavo interesa, oceno vlog za financiranje EU, odločitve o odobritvi financiranja EU, povabila k oddaji ponudb in oddajo naročil.
Once these steps are completed and the project is being implemented, expenditure incurred needs to be declared, checked and certified before the Commission is sent a payment claim. 
Ko so ti postopki zaključeni in se projekt izvaja, je treba pred pošiljanjem zahtevka za izplačilo Komisiji nastale izdatke prijaviti, preveriti in potrditi.
The length of these procedures varies according to the project and can last over several years in case of complex infrastructure projects. 
Ti postopki so glede na projekt različno dolgi, v primeru zahtevnih infrastrukturnih projektov pa lahko trajajo več let.
07 Therefore, as commitments are made every year, they may remain outstanding for several years while the projects are being implemented. 
07 Ker se obveznosti sprejemajo vsako leto, lahko te ostanejo neporavnane več let, medtem ko se projekti izvajajo.
During this time they constitute the RAL, the value of which increases when new commitments are entered into and is reduced when payments or decommitments are made. 
V tem času predstavljajo neporavnane obveznosti, njihova vrednost pa se povečuje ob prevzemu novih obveznosti in zmanjšuje ob izvršitvi plačil ali sprostitvi obveznosti.
08 Not all outstanding commitments are finally paid. 
08 Vse neporavnane obveznosti niso na koncu plačane.
Some are cancelled (decommitted) for a range of reasons defined in the regulations. These decommitments reduce the RAL. 
Nekatere se iz različnih razlogov, opredeljenih v uredbah, prekličejo (sprostijo). Te sprostitve zmanjšujejo neporavnane obveznosti.
Examples include amounts committed from the EU budget that exceed the time limits by when payments can be made or the surplus if total payments are less than what was contracted. 
To so na primer zneski, za katere so bile v proračunu EU prevzete obveznosti, pri katerih je prekoračen rok za plačila, ali presežki, kadar je skupni znesek plačil manjši od zneska v pogodbi.
The value of decommitments is In the case of heading 1b of the MFF, operational programmes are detailed plans in which the Member States set out how money from the EU budget will be spent. 
V primeru razdelka 1b večletnega finančnega okvira so operativni programi podrobni načrti, v katerih države članice določijo, kako bodo porabljena sredstva iz proračuna EU.
The programmes are implemented through projects which are selected and monitored by the Member States. 
Programi se izvajajo na podlagi projektov, ki jih izberejo in spremljajo države članice.
Basis for commitments 09 The typical basis for commitments varies from one budget area to another. 
Podlaga za obveznosti 09 Značilna podlaga za obveznosti se za različna področja proračuna razlikuje.
Table 1 shows examples of the basis for commitments under each heading of the EUуs multiannual financial framework (MFF). 
V tabeli 1 so prikazani primeri podlage za obveznosti v vsakem razdelku večletnega finančnega okvira EU.
Table 1 п Basis for commitments 8 MFF heading Basis for commitments Heading 1a Competitiveness for growth and jobs Contracts with researchers and research organisations, financing agreements for infrastructure projects, organisations handling space programmes, national agencies handling ERASMUS prog ra mme s . 
Diferencirane 8 Razdelek večletnega finančnega okvira Podlaga za obveznosti Razdelek 1a Konkurenčnost za rast in delovna mesta Pogodbe z raziskovalci in raziskovalnimi organizacijami, sporazumi o financiranju za infrastrukturne projekte, organizacije, ki izvajajo vesoljske programe, nacionalne agencije, ki se ukvarjajo s programi Erasmus.
Heading 1b Economic, social and territorial cohesion Annual instalments set in the financing plan of operational programmes for planned Cohesion s pe ndi ng . 
Razdelek 1b Ekonomska, socialna in teritorialna kohezija Letni obroki, določeni v načrtu financiranja operativnih programov za načrtovano kohezijsko porabo.
Heading 2 Sustainable growth: Natural res ources Annual instalments set in the financing plan of operational programmes for planned rural development spending. 
Razdelek 2 Trajnostna rast: naravni viri Letni obroki, določeni v načrtu financiranja operativnih programov za načrtovano porabo za razvoj podeželja.
Fisheries agreements based on Protocols signed between the Council and third countries to secure fishing rights. 
Sporazumi v ribiškem sektorju na podlagi protokolov, sklenjenih med Svetom in tretjimi državami za pridobitev ribolovnih pravic.
Heading 3 Security and citizenship Contracts and agreements with Member States or other third parties to promote health, culture, asylum, equality and justice. 
Razdelek 3 Varnost in državljanstvo Pogodbe in sporazumi z državami članicami ali drugimi tretjimi stranmi za spodbujanje zdravja, kulture, azilne politike, enakosti in pravičnosti.
Heading 4 Global Europe Financing agreements signed with development partners for a specific period. 
Razdelek 4 Evropa v svetu Sporazumi o financiranju, sklenjeni z razvojnimi partnerji za neko obdobje.
Heading 5 Admi ni s tra ti on Procurement contracts for supplies and services. 
Razdelek 5 Uprava Pogodbe o izvedbi javnih naročil za blago in storitve.
Table 2 п RAL in years of commitments lasting more than one year MFF heading RAL in years of commitments 1 Smart and inclusive growth 1a Competitiveness for growth and jobs 1.7 years 1b Economic, social and territorial cohesion 3.0 years 2 Sustainable growth: natural resources 2.3 years 3 Security and citizenship 1.2 years 4 Global Europe 2.7 years 5 Administration not applicable All MFF Headings 2.7 years Source: Commission report on budgetary and financial management for 2017. 
5 Tabela 2: Neporavnane obveznosti, izražene v letih obveznosti, ki trajajo več kot eno leto Vir: Poročilo Komisije o o upravljanju proračuna in finančnem poslovodenju za leto 2017 11 V večini razdelkov so obveznosti, prevzete in plačane v istem letu, združene z obveznostmi, ki se prenesejo v prihodnja leta.
The European Agricultural Guarantee Fund (EAGF), under heading 2, and heading 5 рAdministrationс consists almost entirely of commitments paid in the same year and therefore, have no influence on the RAL. 
Evropski kmetijski jamstveni sklad (EKJS) v okviru razdelka 2 in razdelek 5 „Uprava” sta skoraj v celoti sestavljena iz obveznosti, plačanih v istem letu, zato ne vplivata na neporavnane obveznosti.
Annex I provides more information for the main programmes. Accounting for the RAL 12 The RAL is disclosed in the рConsolidated annual accounts of the EUс, both in the budgetary implementation reports and in the financial statements. 
Več informacij o glavnih programih je v Prilogi I. Računovodenje za neporavnane obveznosti 12 Neporavnane obveznosti so razkrite v okviru konsolidiranih zaključnih računov EU, in sicer v poročilih o izvrševanju proračuna in računovodskih izkazih.
The budgetary implementation reports show the total amount of RAL, while in the consolidated annual accounts as of end of 20176, the total value of the RAL of ш267.3 billion is split between liabilities (ш45.9 billion) and off-balance sheet items (ш221.4 billion). Calculated as the amount of RAL at the end of 2017 divided by the amount of differentiated commitment appropriations of the 2017 budget. The differentiated commitment appropriations represent amounts that are, in general, not paid in the same year, but in the future. 
V poročilih o izvrševanju proračuna je prikazan skupni znesek neporavnanih obveznosti, v konsolidiranih zaključnih računih od konca leta 20176 pa je skupna vrednost neporavnanih obveznosti, ki znaša 267,3 milijarde EUR, razdeljena na obveznosti (45,9 milijarde EUR) in zunajbilančne postavke (221,4 milijarde EUR). odobritve za prevzem obveznosti predstavljajo zneske, ki običajno niso plačani v istem letu, ampak v prihodnosti.
5 6 COM(2018)521 п Consolidated annual accounts of the European Union 2017. 
Vsi razdelki večletnega finančnega okvira 2,7 leta 6 COM(2018) 521 – Konsolidirani zaključni račun Evropske unije za leto 2017.
13 The part of the RAL recognised on the balance sheet as a liability represents the amount which has been included in the expenses and is shown: o o 15 The draft Agreement on the withdrawal of the United Kingdom from the EU stipulates that the United Kingdom shall be liable to the Union for the United Kingdom's share of the EU budgetary commitments 8 outstanding on 31 December 20209. 
13 Del neporavnanih obveznosti, pripoznan v bilanci stanja kot obveznost, predstavlja znesek, ki je bil vključen v odhodke in je prikazan kot: o o 14 15 V osnutku sporazuma o izstopu Združenega kraljestva iz EU je predvideno, da je Združeno kraljestvo dolžno plačati Uniji svoj delež obveznosti iz proračuna EU8, ki zapadejo 31. decembra 20209.
An increasing RAL therefore means a higher settlement amount. 
Naraščajoče neporavnane obveznosti tako pomenijo večji znesek poravnave.
However, this does not increase the overall UK contribution as an increasing RAL also means that there are lower contributions for the same amount in the period before 31 December 2020. 
Vendar pa se s tem ne poveča skupni prispevek Združenega kraljestva, saj naraščajoče neporavnane obveznosti pomenijo tudi za isti znesek nižje prispevke v obdobju pred 31. decembrom 2020.
Development of the RAL 16 The RAL has gradually increased as shown in Figure 1, with a marked acceleration in recent years. 
Razvoj neporavnanih obveznosti 16 Kot je prikazano na sliki 1, se je vrednost neporavnanih obveznosti postopoma povečevala, v zadnjih letih pa je poskočila.
It grew from ш138.7 billion at the end of 2007 to ш267.3 billion at the end of 2017, a 93 % increase. 
S 138,7 milijarde EUR ob koncu leta 2007 je narasla na 267,3 milijarde EUR ob koncu leta 2017, torej se je povečala za 93 %.
The increase is expected to continue in the future (paragraph 91). either as an amount payable, for cost claims or invoices received but not yet paid; or as an accrued charge, corresponding to amounts for which no claims have yet been received, but which can be tied to the progress of a programme or project. 
Pričakuje se, da se bo povečevanje nadaljevalo tudi v prihodnosti (odstavek 91). znesek, ki ga je treba plačati za zahtevke za povračilo stroškov ali račune, ki so bili prejeti, vendar še niso bili plačani, vnaprej vračunani stroški, ki ustrezajo zneskom, za katere še niso bili prejeti nobeni zahtevki, ampak ki so lahko vezani na napredek programa ali projekta.
The part of the RAL disclosed as an off-balance sheet item7 represents commitments which cannot (yet) be tied to an amount of expenditure. 
Del neporavnanih obveznosti, ki je razkrit kot zunajbilančna postavka,7 predstavlja obveznosti, ki jih (še) ni mogoče vezati na znesek odhodkov.
They are contingent obligations which will be either paid or decommitted in future years. 
To so pogojne obveznosti, ki bodo plačane ali sproščene v prihodnjih letih.
14 10 7 8 9 Under note 5.1 рOutstanding budgetary commitments not yet expensedс for the consolidated annual accounts of the EU 2017. 
10 7 8 9 V pojasnilu 5.1 – Neporavnane proračunske obveznosti, ki še niso prikazane kot odhodki – za konsolidirani zaključni račun EU za leto 2017.
And the budgets of the Union decentralised agencies. 
In iz proračunov decentraliziranih agencij EU.
And for the United Kingdom's share of the commitments made in 2021 on the carryover of commitment appropriations from the budget for 2020. 
In delež obveznosti Združenega kraljestva, ki bodo prevzete leta 2021 v okviru prenosa odobritev za prevzem obveznosti iz proračuna za leto 2020.
Figure 1 п Evolution of the RAL (in billion euros) Source: ECA, based on Commission reports on budgetary and financial management. 17 2017 is the fourth year of the 2014-2020 MFF. The RAL in 2017 was 25 % of total commitment appropriations of the MFF. 
Slika 1: Razvoj neporavnanih obveznosti (v milijardah EUR) Vir: Evropsko računsko sodišče na podlagi poročil Komisije o upravljanju proračuna in finančnem poslovodenju 17 Leto 2017 je bilo drugo leto večletnega finančnega okvira za obdobje 2014–2020. Neporavnane obveznosti v letu 2017 so pomenile 25 % skupnih odobritev za prevzem obveznosti večletnega finančnega okvira.
In the fourth year of the 2007-2013 MFF, 2010, the RAL was only 20 %of total commitment appropriations. 
Leta 2010, ki je bilo četrto leto večletnega finančnega okvira za obdobje 2007–2013, so neporavnane obveznosti predstavljale le 20 % skupnih odobritev za prevzem obveznosti.
The RAL in years of commitments lasting more than one year also increased from 2.4 years in 2010 to 2.7 in 2017. 
Neporavnane obveznosti, izražene v letih obveznosti, ki trajajo več kot eno leto, so se povečale z 2,4 leta v letu 2010 na 2,7 leta v letu 2017.
18 The RAL is a nominal value. 
18 Neporavnane obveznosti so nominalna vrednost.
Its evolution includes inherently an element of inflation over the years, affecting the underlying commitments and payments that create it. 
Njen razvoj je neločljivo povezan z elementom inflacije v večletnem obdobju, ki vpliva na zadevne obveznosti in plačila, ki jo ustvarjajo.
The impact of inflation can be significant when comparing long periods of time10. 
Ob primerjavi dolgih časovnih obdobij je vpliv inflacije lahko precejšen10.
In order to take into account the effect of inflation, we show in Figure 2 the evolution of the RAL as a percentage of the Gross National Income (GNI) of the EU. 
Da bi upoštevali vpliv inflacije, je na sliki 2 prikazan razvoj neporavnanih obveznosti kot odstotek bruto nacionalnega dohodka (BND) EU.
When comparing the fourth year of the corresponding MFFs, the RAL has increased from 1.5 % of the GNI in2010 to 1.7 % in2017. 
Če primerjamo četrto leto ustreznega večletnega finančnega okvira, so se neporavnane obveznosti povečale z 1,5 % BND leta 2010 na 1,7 % leta 2017.
11 300 250 200 150 100 50 0 2007 2008 2009 2010 2011 Commitments 2012 2013 Payments 2014 2015 2016 2017 RAL 10 In line with Article 6(1) of the MFF Regulation, the Commission adjusts each year the MFF to reflect the impact of inflation, by applying a fixed deflator of 2 % per year. 
11 300 250 200 150 100 50 0 2007 2008 2009 2010 Prevzete obveznosti Plačila 2013 2014 2015 Neporavnane obveznosti 2016 2017 2011 2012 10 Skladno s členom 6(1) uredbe o večletnem finančnem okviru Komisija vsako leto prilagodi večletni finančni okvir učinku inflacije na osnovi fiksnega deflatorja v višini 2 % letno.