natgillin/translations-raw huggingface dataset:
During 2014, the ECA produced the following special report in this area. • How do the EU institutions and bodies calcu‐ late, reduce and offset their greenhouse gas emissions? 
Leta 2014 je Sodišče za to področje pripravilo naslednje posebno poročilo: • Kako institucije in organi EU izračunajo, zmanjšujejo in izravnavajo svoje emisije toplogrednih plinov?
(14/2014) — assessed whether the EU institutions and bodies had policies to reduce the impact of their administrative operations on the environment and if they were implemented effectively. 
(14/2014) – V poročilu je bilo ocenjeno, ali so institucije in organi EU imeli politike za zmanjševanje vpliva svojih upravnih dejavnosti na okolje in ali so jih uspešno izvajali.
The audit called for the EU institutions and bodies to develop a common policy to reduce green‐ house gas emissions (‘carbon footprint’). 
Na podlagi revizije so bili institucije in organi EU pozvani, naj razvijejo skupno politiko za zmanjševanje emisij toplogrednih plinov (ogljičnega odti-sa).
Progress in introducing the European eco‐management and audit scheme is slow, with patchy informa‐ tion available on the actual amount of emissions. 
Napredek pri uvajanju evropskega sistema za okoljsko ravnanje in presojo je počasen, informacije o dejanskem obsegu emisij pa so nepopolne.
Only a few institutions and bodies use green procurement systematically. 
Zeleno javno naročanje sistematično uporabljajo le nekatere institucije in organi.
While the EU institutions and bodies managed to reverse the trend of increasing greenhouse gas emissions caused by energy consumption in their buildings, the available data did not allow clear reduction trends for other emission sources such as duty travel to be identified. 
Institucijam in organom EU je sicer uspelo obrniti trend povečevanja emisij toplogrednih plinov, povezanih s porabo energije v njihovih stavbah, vendar pa na podlagi razpoložljivih podatkov ni mogoče opredeliti jasnega trenda zmanjševanja za druge vire emisij, na primer v zvezi s poslovnimi potovanji.
More than half of the audited EU institutions and bodies had not set any quantified targets for reducing their emissions. 
Več kot polovica revidiranih institucij in organov EU ni določila količinsko opredeljenih ciljev za zmanjševanje svojih emisij.
The EU‘s policy on the environment aims at a high level of protection. 
Cilj okoljske politike EU je visoka raven varstva.
The Treaty on the Functioning of the European Union (TFEU) provides that environ‐ mental protection requirements must be integrated into the definition and implementation of the Union’s policies and activities in order to promote sustainable development. 
Pogodba o delovanju Evropske unije (PDEU) določa, da je treba zahteve varstva okolja vključevati v opredelitve in izvajanje politik in dejavnosti Unije, da se spodbuja trajnostni razvoj.
Our activities 31 Revenue/own resources Own resources are the EU’s revenue, which is used to finance its spending. 
Naše dejavnosti 31 Prihodki/lastna sredstva Lastna sredstva so prihodki EU, s katerimi se financira njena poraba.
There are three types of own resourc‐ es: traditional own resources (customs duties on imports from outside the EU and sugar levies), own resources based on VAT and own resources based on GNI (the largest source of revenue of the EU budget). 
Obstajajo tri vrste lastnih sredstev: tradicionalna lastna sredstva (carinske dajatve za uvoz in prelevmani na sladkor), lastna sredstva, ki temeljijo na DDV, in lastna sredstva, ki temeljijo na BND (največji vir prihodkov proračuna EU).
During 2014, the ECA produced the following special report in this area. • Are preferential trade arrangements appro‐ priately managed? 
Leta 2014 je Sodišče za to področje pripravilo naslednje posebno poročilo: • Ali je upravljanje preferencialnih trgovinskih režimov ustrezno?
(2/2014) — assessed wheth‐ er the Commission appropriately assessed the economic effects of preferential trade arrange‐ ments and if controls are effective in ensuring that imports cannot wrongly benefit from a pref‐ erential tariff, resulting in lost EU revenue. 
(2/2014) – V poročilu je preučeno, ali je Komisija ustrezno ocenila gospodarske učinke preferencialnih trgovinskih režimov in ali kontrole uspešno zagotavljajo, da se pri uvozu preferencialne tarife ne uveljavljajo neupravičeno, kar bi lahko povzročilo izgubo prihodka EU.
The audit found that while the Commission has increased the quality of its impact assessments over time, it still does not sufficiently analyse the economic impact of preferential trade agree‐ ments. 
Ugotovljeno je bilo, da je Komisija sčasoma izboljšala kakovost svoje ocene učinka, vendar še vedno ne analizira dovolj gospodarskega učinka preferencialnih trgovinskih režimov.
The EU loses revenue because of weak Member State customs controls that fail to pre‐ vent some imports from wrongly benefiting from preferential tariffs. 
EU izgublja prihodke zaradi šibkih carinskih kontrol držav članic, ki jim ne uspe preprečiti, da se blago, ki ni upravičeno do preferencialnih tarif, uvozi kot upravičeno.
Through unilateral arrangements, the EU gives pref‐ erence to developing countries for tariff‐free access to the EU market, thereby contributing to poverty eradication and to promoting sustainable develop‐ ment. 
Z enostranskimi dogovori omogoča EU državam v razvoju brezcarinski dostop do trga EU in tako prispeva k izkoreninjenju revščine in krepitvi trajnostnega razvoja.
In 2011 the value of goods imported into the EU under PTAs amounted to more than €242 billion, representing 14 % of EU imports. 
Leta 2011 je vrednost blaga, uvoženega v EU v okviru preferencialnih trgovinskih režimov, znašala več kot 242 milijard EUR, kar je bilo 14 % uvoza EU.
Our activities 32 Financial and economic governance The European Union’s economic governance framework aims to prevent or detect and correct problematic eco‐ nomic trends such as excessive government deficits or public debt levels, which can hold back growth and put the sustainability of public finances at risk. 
Naše dejavnosti 32 Finančno in ekonomsko upravljanje Namen okvira Evropske unije za ekonomsko upravljanje je preprečiti ali odkriti in odpraviti problematične ekonomske trende, kot je čezmeren javnofinančni primanjkljaj ali javni dolg, ki lahko ovirata rast in ogrožata vzdržnost javnih financ.
European banking supervision taking shape — EBA and its changing context (5/2014) — as‐ sessed whether the Commission and the Euro‐ pean Banking Authority (EBA) had satisfactorily carried out their responsibilities in setting up the new arrangements for the regulation and super‐ vision system of the banking sector and exam‐ ined how successfully they were functioning. 
Leta 2014 je Sodišče pripravilo svoje prvo posebno poročilo za to področje. • Oblikovanje evropskega bančnega nadzora – Evropski bančni organ in njegovo spreminjajoče se okolje (5/2014) – V poročilu je bilo ocenjeno, ali sta Komisija in Evropski bančni organ (EBA) zadovoljivo opravila svoje naloge na področju oblikovanja novega sistema ureditve in nadzora bančnega sektorja ter kako uspešen je novi sistem.
The audit found that the Commission’s reform of banking sector legislation and the creation of the EBA were important first steps in response to the financial crisis. 
Pri reviziji je bilo ugotovljeno, da sta bila reforma zakonodaje za bančni sektor, ki jo je pripravila Komisija, in ustanovitev EBA pomembna prva koraka odziva na finančno krizo.
The EBA provided the elements of a new regulatory and supervisory system for the banking sector. 
EBA je zagotovil elemente novega sistema ureditve in nadzora bančnega sektorja.
Shortcomings were identi‐ fied in cross‐border banking supervision, the assessment of the resilience of EU banks and the promotion of consumer protection. 
Pomanjkljivosti so bile ugotovljene pri čezmejnem bančnem nadzoru, oceni odpornosti bank EU in spodbujanju varstva potrošnikov.
The EBA had a limited legal mandate and staff to conduct the 2011 stress tests which were conducted without financial ‘backstop’ measures at EU level. 
EBA je imel omejena zakonska pooblastila in omejeno število osebja za izvajanje stresnih testov leta 2011, ki so bili opravljeni brez finančnih varovalnih ukrepov na ravni EU.
Al‐ though stress tests were helpful in initiating the recapitalisation of a large number of banks, they revealed the limitations of such exercises when not combined with an assessment of the quality of the asset portfolio. 
Čeprav so bili stresni testi v pomoč pri sprožitvi dokapitalizacije številnih bank, pa so se pokazale tudi omejitve tovrstnih testov, če niso povezani z oceno kakovosti portfelja sredstev.
Questions remain over its future role in the supervision of banks and the respective roles and responsibilities of the EBA and the ECB. 
Še naprej pa ostaja odprto vprašanje glede prihodnje vloge EBA pri nadzoru bank ter glede vlog in odgovornosti EBA in ECB.
In the aftermath of the financial crisis, the Commis‐ sion took steps to stabilise the banking sector by seeking to strengthen the regulatory framework and supervision of banks, in particular those operat‐ ing across borders. 
Komisija je po finančni krizi sprejela ukrepe za stabilizacijo bančnega sektorja, s katerimi je želela okrepiti zakonodajni okvir in nadzor bank, zlasti tistih s čezmejnim poslovanjem.
As part of extensive proposals for regulatory changes, the EBA was set up in 2011. 
V okviru obsežnih predlogov zakonodajnih sprememb je bil leta 2011 ustanovljen EBA.
The EBA has a role in European banking regulation supervision and consumer protection. 
EBA sodeluje tudi pri nadzoru ureditve bančništva na evropski ravni in varstvu potrošnikov.
Our activities 33 Opinions and other outputs in 2014 The ECA contributes to improving EU financial manage‐ ment through its opinions on proposals for new or re‐ vised legislation with financial impact. 
Naše dejavnosti 33 Mnenja in drugi izdelki v letu 2014 Sodišče k izboljševanju finančnega poslovodenja EU prispeva tudi s svojimi mnenji, ki jih izreka o predlogih nove ali spremenjene zakonodaje s finančnim učinkom.
These opinions are requested by the other EU institutions, and used by the legislative authorities — the European Parlia‐ ment and the Council — in their work. 
Za ta mnenja ga zaprosijo druge institucije EU, zakonodajna organa – Evropski parlament in Svet – pa jih uporabljata pri svojem delu.
The ECA can also issue position papers and reviews on other issues at its own initiative. 
Sodišče lahko na lastno pobudo objavi tudi dokumente o stališču in preglede, ki se nanašajo na druge zadeve.
A view on the Commission’s report on anti‐corruption measures was issued at the ECA’s own initiative, while an analysis of potential savings to the EU budget if the European Parliament cen‐ tralised its operations responded to a request by the European Parliament. 
Mnenje Evropskega računskega sodišča o poročilu Komisije o protikorupcijskih ukrepih je Sodišče objavilo na lastno pobudo, Analizo morebitnih prihrankov za proračun EU, če bi Evropski parlament centraliziral svoje delovanje, pa na prošnjo Evropskega parlamenta.
In 2014, the ECA produced seven opinions covering a number of significant areas: • on a proposal for amending the regulation on mutual assistance between the administrative authorities of the Member States and cooperation between the latter and the Commission to ensure the correct application of the law on customs and agricultural matters (1/2014); • on a proposal for adjusting the remuneration and pension of the officials and other servants of the European Union and the correction coefficients applied thereto (2/2014); • on a proposal for amending the financial regula‐ tion applicable to the 10th European Develop‐ ment Fund for the implementation of the Bridg‐ ing Facility (3/2014); • on a proposal for amending the financial regula‐ tion applicable to the budget of the European Schools (4/2014); • on a proposal for amending regulation of the Office for Harmonization in the Internal Market (OHIM) laying down the financial provisions appli‐ cable to the OHIM (5/2014); • on a proposal for amending the regulation con‐ cerning the European Anti‐Fraud Office (OLAF) as regards the establishment of a controller of procedural guarantees (6/2014); • on a proposal for amending the regulation on the system of the European Communities’ own resources (7/2014). 
Leta 2014 je Sodišče pripravilo sedem mnenj, ki se nanašajo na več pomembnih področij: • o predlogu o spremembi uredbe o medsebojni pomoči med upravnimi organi držav članic in o sodelovanju med njimi in Komisijo zaradi zagotavljanja pravilnega izvajanja carinske in kmetijske zakonodaje (1/2014); • o predlogu o prilagoditvi osebnih prejemkov in pokojnin uradnikov in drugih uslužbencev Evropske unije ter korekcijskih koeficientov, ki se zanje uporabljajo (2/2014); • o predlogu o spremembi finančne uredbe, ki se uporablja za 10. Evropski razvojni sklad za izvajanje premostitvenega sklada (3/2014); • o predlogu o spremembi finančne uredbe, ki se uporablja za proračun evropskih šol (4/2014); • o predlogu o spremembi uredbe Urada za usklajevanje na notranjem trgu (UUNT) o določitvi finančnih določb, ki se uporabljajo za UUNT (5/2014); • o predlogu o spremembi uredbe Evropskega urada za boj proti goljufijam glede uvedbe funkcije nadzornika za procesna jamstva (6/2014); • o predlogu o spremembi uredbe o sistemu virov lastnih sredstev Evropskih skupnosti (7/2014).
7 opinions produced in 2014 
7 mnenj, pripravljenih leta 2014
Our activities 34 Landscape reviews The year 2014 was a period of significant renewal for the European Union. 
Naše dejavnosti 34 Panoramska pregleda Za Evropsko unijo je bilo leto 2014 obdobje velike prenove.
Against this background of change, the ECA conceived and produced a new type of product: landscape reviews. 
Glede na te spremembe je Sodišče zasnovalo in pripravilo novo vrsto izdelka, imenovano panoramski pregled.
Each review covers a broad theme, and is based around the ECA’s output, accumulated knowledge and experience. 
Vsak panoramski pregled obravnava širšo temo in temelji na izdelkih ter zbranem znanju in izkušnjah Sodišča.
They are in‐ tended to serve as a basis for consultation and dialogue with the ECA’s stakeholders, and enable the ECA to make observations on important matters which might not ordinarily be subject to audit. 
Služil naj bi kot izhodišče za posvetovanje in dialog z deležniki Sodišča ter Sodišču omogočal, da izrazi svoja opažanja o pomembnih vprašanjih, ki običajno morda niso predmet revizij.
The first landscape review, published in September 2014, addressed issues of EU accountability and public audit arrangements (see box), and it served as the chief reference for the EU accountability conference in October 2014 (see page 42). 
Prvi panoramski pregled, objavljen septembra 2014, je obravnaval vprašanja ureditev odgovornosti in javnega revidiranja v EU (glej okvir) in je služil kot glavni referenčni dokument za konferenco o odgovornosti EU, ki je potekala oktobra 2014 (glej stran 42).
The second one, entitled ‘Making the best use of the EU money: landscape review of risks to the finan‐ cial management of the EU budget’, was published in November 2014. 
Drugi, z naslovom Kako najbolje porabiti sredstva EU: panoramski pregled tveganj za finančno upravljanje proračuna EU, je bil objavljen novembra 2014.
It provided an overview of EU financial flows and gives a summary of issues to be addressed to ensure that, among other things, the EU taxpayer gets better value for money from the EU budget (see box). 
Predstavlja pregled finančnih tokov EU in povzetek vprašanj, ki jih je treba obravnavati, da se med drugim zagotovi učinkovitejša poraba denarja, ki ga davkoplačevalci prispevajo v proračun EU (glej okvir).
The opinions and landscape reviews are published in full in 23 EU languages on our website (http:// eca.europa.eu). 
Mnenja in panoramska pregleda so v 23 jezikih EU v celoti objavljeni naši spletni strani (eca.europa.eu).
2 landscape reviews produced in 2014 
2 panoramska pregleda, pripravljena leta 2014
Our activities 35 Gaps, overlaps and challenges: a landscape review of EU accountability and public audit arrangements This landscape review aims to raise awareness of, and foster reflection on, a topic which is of real importance to the democratic legitimacy of the EU’s institutional system. 
Naše dejavnosti 35 Vrzeli, prekrivanja in izzivi: panoramski pregled ureditev odgovornosti in javnega revidiranja v EU Namen tega panoramskega pregleda je ozaveščati o temah, ki so zelo pomembne za demokratično legitimnost institucionalnega sistema EU, ter spodbujati razmislek o njih.
It describes the essential features of an accountability framework, the role of public audit and the key elements for a strong accountability and audit chain, sets out six important areas that face accountability and public audit challenges at EU level and analyses the accountability and audit arrangements applying to the various new EU and intergovernmental instruments developed as a response to the financial crisis. 
Opisuje ključne elemente okvira odgovornosti, vlogo javne revizije ter ključne elemente za močno verigo odgovornosti in revidiranja, določa šest pomembnih področij, na katerih se pojavljajo izzivi v zvezi z odgovornostjo in javno revizijo na ravni EU, ter analizira ureditve odgovornosti in revidiranja, ki veljajo za različne nove instrumente EU in medvladne instrumente, ki so bili vzpostavljeni kot odziv na finančno krizo.
Our review concludes by setting out how to improve accountability and public audit at EU level, including: ο a more collaborative system of scrutiny for coordinated or intergovernmental instruments between EU and Member States; ο a more consistent and comprehensive set of arrangements across all EU policies, instruments and funds managed by EU institutions; ο better management and control systems for EU activities and funds as a prerequisite for transparency, good governance and accountability; ο a focus on measuring EU policy impact and results where the EU budget plays a small role but there is signifi‐ cant EU regulatory or legislative provision; and ο reducing costly audit overlaps for EU policies and funds by ensuring that auditors at each level can rely ap‐ propriately on the work of others. 
V zaključku pregleda je navedeno, kako izboljšati odgovornost in javno revidiranje na ravni EU, in sicer med drugim: ο s sistemom nadzora z večjo stopnjo sodelovanja med EU in državami članicami za usklajene in medvladne instrumente, ο z bolj usklajenim in celovitejšim sklopom ureditev za vse politike, instrumente in sredstva Unije, ki jih upravljajo institucije EU, ο z boljšimi sistemi upravljanja in kontrole dejavnosti in sredstev EU, ki so pogoj za preglednost, dobro upravljanje in odgovornost, ο z osredotočenjem na merjenje vplivov in rezultatov politik EU na področjih, na katerih ima proračun EU majhno vlogo, vendar na njih obstajajo znatne regulativne ali zakonodajne določbe na ravni EU, ter ο z zmanjšanjem števila dragih prekrivanj revizij politik in sredstev EU z zagotavljanjem, da se lahko revizorji na posamezni ravni ustrezno zanesejo na delo drugih revizorjev.
Making the best of EU money: a landscape review of the risks to the financial man‐ agement of the EU budget This landscape review brings together the ECA’s observations on all aspects of the management of the EU budget at a time when Member State governments and taxpayers want to see better value from the funds they contribute. 
Kako najbolje porabiti sredstva EU: panoramski pregled tveganj za finančno upravljanje proračuna EU V tem panoramskem pregledu so predstavljena opažanja Sodišča o vseh vidikih upravljanja proračuna EU v času, ko si vlade držav članic in davkoplačevalci želijo, da bi bila sredstva, ki jih prispevajo v proračun EU, kar najbolje izkoriščena.
It draws upon 35 years’ experience of auditing EU revenue and expenditure to provide an overview of EU finan‐ cial management and summarises the issues to be addressed to ensure that the EU budget gives better value for money. 
Na podlagi 35-letnih izkušenj Sodišča z revidiranjem prihodkov in odhodkov EU predstavlja pregled finančnega upravljanja EU in povzema vprašanja, ki jih je treba obravnavati, da se s proračunom EU zagotovi večja stroškovna učinkovitost.
This analysis is complemented by detailed fact sheets on the main characteristics and issues associated with the different revenue and spending areas, and sets out suggestions for improvement. 
To analizo dopolnjujejo podrobni povzetki podatkov o glavnih značilnostih in vprašanjih, povezanih z različnimi področji prihodkov in odhodkov, ter predlogi za izboljšave.
Our activities 36 The review identifies a number of key matters which merit specific attention, including: ο overly complex eligibility rules and other conditions for receiving EU support, making them difficult to un‐ derstand, administer and check and leading to differing interpretations; ο public procurement rules and procedures which are not always followed — either deliberately or because they are not well understood — leading to higher costs or delays in EU‐funded projects; ο insufficient capacity of Member State authorities to manage and spend EU funds, increasing the risk of error and poor‐quality spending; ο poor coordination between EU and national budgets, a lack of Member State funds available for co‐financing and an emphasis on ensuring compliance with the rules rather than the results achieved; and ο a large volume of commitments from the previous spending period still to be financed by the EU budget. Accountability framework for EU's management and financial controls European Parliament and Council (MS) European Court Audit European Commission of Auditors and MS Administration Diagram from the landscape review of EU accountability and public audit arrangements. 
Naše dejavnosti 36 V pregledu so opredeljena številna ključna vprašanja, ki jim je treba nameniti posebno pozornost, med katerimi so: ο pretirano zapletena pravila za upravičenost in drugi pogoji za dodelitev podpore EU, ki se zato težko razumejo, upoštevajo in preverjajo, lahko pa tudi različno razlagajo, ο pravila in postopki za javno naročanje, ki se – namenoma ali zaradi slabega razumevanja – vedno ne upoštevajo, kar pripelje do višjih stroškov projektov, sofinanciranih s sredstvi EU, ali zamud pri njih, ο nezadostne zmogljivosti organov držav članic za upravljanje in porabo sredstev EU, ki povečujejo tveganje napak in slabo kakovost porabe, ο slabo usklajevanje proračuna EU in nacionalnih proračunov, pomanjkanje sredstev za sofinanciranje, ki jih imajo na voljo države članice, in osredotočenost na zagotavljanje skladnosti s pravili namesto na dosežene rezultate ter ο velik obseg prevzetih obveznosti iz preteklih obdobij porabe, ki jih je treba še financirati iz proračuna EU. Okvir odgovornosti za kontrolo upravljanja in finančni nadzor EU Evropski parlament in Svet (DČ) Evropsko računsko revidiranje Evropska komisija sodišče in vlade držav članic Diagram iz panoramskega pregleda ureditev odgovornosti in javnega revidiranja v EU. poročanje o odgovornosti: preglednost prenos pristojnosti za izvrševanje proračuna z ustanovnimi pogodbami revizijska poročila: neodvisne, objektivne informacije prenos pristojnosti za revidiranje z ustanovnimi pogodbami
Our activities 37 Relations with stakeholders The value of the ECA’s contribution to EU account‐ ability depends, to a large extent, on the use made of our work and products by our main partners in the accountability process. 
Naše dejavnosti 37 Odnosi z deležniki Koristnost prispevka Sodišča k odgovornosti v EU je močno odvisna od tega, kako naši glavni partnerji v procesu odgovornosti uporabljajo naše delo in izdelke.
Those partners are the political authorities responsible for public oversight of the use of EU funds (i.e. the European Parliament, the Council of the European Union and national parliaments). 
Ti partnerji so politični organi, odgovorni za javni nadzor nad porabo sredstev EU (tj. Evropski parlament, Svet EU in nacionalni parlamenti).