natgillin/translations-raw huggingface dataset:
(Annual Report concerning the financial year 2007, paragraph 56(f)) (Annual Report concerning the financial year 2008, paragraph 46) (Commission's reply to paragraph 31 of the Annual Rapport concerning the financial year 2008) 
(Letno poročilo za proračunsko leto 2007, odstavek 56(f)) (Letno poročilo za proračunsko leto 2008, odstavek 46) (Odgovor Komisije na odstavek 31 letnega poročila za proračunsko leto 2008)
EN 9.11.2010 OfficialJournaloftheEuropeanUnion 1 IV (Notices) NOTICES FROM EUROPEAN UNION INSTITUTIONS, BODIES, OFFICES AND AGENCIES COURT OF AUDITORS In accordance with the provisions of Article 287(1) and (4) of the TFEU and Articles 129 and 143 of Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities, as last amended by Council Regulation (EC) No 1525/2007 of 17 December 2007 and Articles 139 and 156 of Council Regulation (EC) No 215/2008 of 18 February 2008 on the Financial Regulation applicable to the 10th European Development Fund the Court of Auditors of the European Union, at its meeting of 9 September 2010, adopted its ANNUAL REPORTS concerning the financial year 2009. 
SL 9.11.2010 UradnilistEvropskeunije 1 IV (Informacije) INFORMACIJE INSTITUCIJ, ORGANOV, URADOV IN AGENCIJ EVROPSKE UNIJE RAČUNSKO SODIŠČE V skladu z določbami člena 287(1) in (4) PDEU in členov 129 in 143 Uredbe Sveta (ES, Euratom) št. 1605/2002 z dne 25. junija 2002 o finančni uredbi, ki se uporablja za splošni proračun Evropskih skupnosti, kakor je bila nazadnje spremenjena z Uredbo Sveta (ES) št.
The reports, together with the institutions' replies to the Court's observations, were transmitted to the authorities responsible for giving discharge and to the other institutions. 
Poročili sta bili z odgovori institucij na opažanja Sodišča poslani organoma, odgovornima za podeljevanje razrešnice, in drugim institucijam.
The Members of the Court of Auditors are: Vítor Manuel da SILVA CALDEIRA (President), Hubert WEBER, Maarten B. ENGWIRDA, David BOSTOCK, Morten Louis LEVYSOHN, Ioannis SARMAS, Igors LUDBORŽS, Jan KINŠT, Kersti KALJULAID, Kikis KAZAMIAS, Massimo VARI, Juan RAMALLO, Olavi ALA-NISSILÄ, Lars HEIKENSTEN, Karel PINXTEN, Ovidiu ISPIR, Nadejda SANDOLOVA, Michel CRETIN, Harald NOACK, Henri GRETHEN, Eoin O'SHEA, Szabolcs FAZAKAS, Louis GALEA, Ladislav BALKO, Augustyn KUBIK, Milan Martin CVIKL, Rasa BUDBERGYTĖ. 
Člani računskega sodišča so: Vítor Manuel da SILVA CALDEIRA (predsednik), Hubert WEBER, Maarten B. ENGWIRDA, David BOSTOCK, Morten Louis LEVYSOHN, Ioannis SARMAS, Igors LUDBORŽS, Jan KINŠT, Kersti KALJULAID, Kikis KAZAMIAS, Massimo VARI, Juan RAMALLO, Olavi ALA-NISSILÄ, Lars HEIKENSTEN, Karel PINXTEN, Ovidiu ISPIR, Nadežda SANDOLOVA, Michel CRETIN, Harald NOACK, Henri GRETHEN, Eoin O'SHEA, Szabolcs FAZAKAS, Louis GALEA, Ladislav BALKO, Augustyn KUBIK, Milan Martin CVIKL, Rasa BUDBERGYTĖ.
EN 9.11.2010 OfficialJournaloftheEuropeanUnion 3 ANNUAL REPORT ON THE IMPLEMENTATION OF THE BUDGET (2010/C 303/01) 
SL 9.11.2010 UradnilistEvropskeunije 3 LETNO POROČILO O IZVRŠEVANJU PRORAČUNA (2010/C 303/01)
EN 9.11.2010 OfficialJournaloftheEuropeanUnion 5 Chapter 1 — Chapter 2 — Chapter 3 — Chapter 4 — Chapter 5 — Chapter 6 — Chapter 7 — Chapter 8 — Chapter 9 — Annex I — Annex II — The Statement of Assurance and supporting information TABLE OF CONTENTS General introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Page .. .. ... .. .. .. ... 7 .. .. .. .. ... .. .. 
219 Poglavje 1— Poglavje 2— Poglavje 3— Poglavje 4— Poglavje 5— Poglavje 6— Poglavje 7— Poglavje 8— Poglavje 9— Priloga I — Priloga II — Izjava o zanesljivosti in podporne informacije . .
219 since the last Annual ... .. .. .. ... .. .. 242 Revenue . . . . . . . . . . . . . . . . . . . . .. .. . 
Prihodki . . . . . . . . . . . . . . . . . .
Agriculture and natural resources . .. .. . 
Kmetijstvo in naravni viri . . . . . .
Cohesion . . . . . . . . . . . . . . . . . . . . .. .. . 
Kohezija . . . . . . . . . . . . . . . . . .
Research, energy and transport . . . . .. .. . 
Raziskave, energetika in promet .
External aid, development and enlargement Education and citizenship . . . . . . . . . . . . . 
Zunanja pomoč, razvoj in širitev Izobraževanje in državljanstvo . . Gospodarske in finančne zadeve .
Economic and financial affairs . . . . . . . . . 
Upravni in drugi odhodki . . . . .
Administrative and other expenditure . . . . . . . . . . . ... .. .. .. ... .. .. .. ... .. .. .. ... .. .. .. ... .. .. .. ... .. .. .. ... .. .. .. ... .. .. .. ... .. .. .. of Auditors ... .. .. .. 
Finančne informacije o splošnem proračunu .. . .. . .. . .. . .. . .. . .. . .. . .. . .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..
Financial information on the general budget List of Special Reports adopted by the Court Report . . . . . . . . . . . . . . . . . . . . . . . . . . . . EN 9.11.2010 OfficialJournaloftheEuropeanUnion 7 GENERAL INTRODUCTION 0.1. 
Seznam posebnih poročil, ki jih je Računsko sodišče objavilo po zadnjem letnem poročilu . . . . . . . . . . . . . . . . . . . . . . . . .. .. .. ... .. .. .. ... .. .. 242
The European Court of Auditors is the institution estab­ lished by the Treaty to carry out the audit of European Union (EU) finances. 
SL 9.11.2010 UradnilistEvropskeunije 7 SPLOŠNI UVOD 0.1 Evropsko računsko sodišče je s Pogodbo ustanovljena institucija za revidiranje financ Evropske unije (EU).
As the EU’s external auditor it contributes to improving EU financial management and acts as the inde­ pendent guardian of the financial interests of the citizens of the Union. 
Kot zunanji revizor EU prispeva k izboljševanju finančnega poslovodenja EU in deluje kot neodvisni varuh finančnih interesov državljanov Unije.
More information on the Court can be found in its annual activity report which, together with its special reports on EU spending programmes and revenue and its opinions on new or amended legislation, are available on its website: www.eca.europa.eu. 
Več informacij o Sodišču je mogoče najti v njegovem letnem poročilu o dejavnostih, ki je tako kot njegova posebna poročila o programih porabe in prihodkih EU ter njegova mnenja o novi ali spremenjeni zakonodaji dostopno na njegovi spletni strani: www.eca.europa.eu.
0.2. This is the Court’s 33rd Annual Report and covers the 2009 financial year. 
0.2 To poročilo je 33. letno poročilo Sodišča in pokriva proračunsko leto 2009.
Commitments totalling 142,5 billion euros and payments totalling 118,4 billion euros were made (1). 
Prevzete obveznosti so znašale 142,5 milijarde EUR, izvedena plačila pa 118,4 milijarde EUR (1).
A separate annual report covers the European Development Funds. 0.3. 
Evropski razvojni skladi so obravnavani v ločenem letnem poročilu.
The general budget of the EU is decided annually by the Council and the European Parliament. 
0.3 Splošni proračun EU vsako leto sprejmeta Svet in Evropski parlament.
The Court’s Annual Report, together with its special reports, provides the basis for the discharge procedure, in which the European Parliament decides whether the European Commision has satisfactorily carried out its responsibilities for implementing the budget. 
Letno poročilo Sodišča in njegova posebna poročila so osnova za postopek razrešnice, v okviru katerega Evropski parlament odloči, ali je Evropska komisija zadovoljivo izpolnila svojo odgovornost izvrševanja proračuna.
In addition, the Court is this year, for the first time, forwarding its Annual Report to national parliaments at the same time as to the Council and the European Parliament, as provided for under Protocol No 1 to the Treaty of Lisbon. 
Poleg tega Sodišče svoje letno poročilo letos prvič istočasno kot Svetu in Evropskemu parlamentu posreduje nacionalnim parlamentom, kot določa Protokol št. 1 k Lizbonski pogodbi.
0.4. The central part of this report is the Court’s statement of assurance (the ‘DAS’) on the reliability of the annual accounts of the European Union and on the legality and regularity of trans­ actions (referred to in the report as ‘regularity of transactions’). 
0.4 Osrednji del tega poročila predstavlja izjava Sodišča o zanesljivosti (DAS) letnih računovodskih izkazov Evropske unije ter o zakonitosti in pravilnosti transakcij (v poročilu „pravilnost transakcij“), ki je objavljena na začetku poročila.
Most of the material which follows reports on the audit work underlying the statement of assurance. 0.5. 
V večini gradiva, ki sledi, Sodišče poroča o revizijskem delu, pove­ zanem z izjavo o zanesljivosti.
Thereportisorganisedasfollows(2): — Chapter 1 provides an overview of findings: a summary of the principal results of the Court’s audit on the reliability of accounts and on the regularity of transactions, and an analysis of the corrective capacity of supervisory and control systems, — Chapters 2 to 9 provide detailed audit findings in the form of ‘specific assessments’ of EU revenue and expenditure. 
0.5 Poročilo je strukturirano takole (2): — v poglavju 1 je pregled ugotovitev: povzetek glavnih rezul­ tatov revizije Sodišča o zanesljivosti računovodskih izkazov in pravilnosti transakcij ter analiza popravne zmožnosti nadzornih in kontrolnih sistemov, — v poglavjih 2 do 9 so navedene natančne revizijske ugoto­ vitve v obliki „posebnih ocen“ prihodkov in odhodkov EU.
Chapter 2 deals with the revenue side of the EU budget; Chapters 3 to 9 with seven groups of the policy areas within which spending from the EU budget is authorised and recorded. 
V poglavju 2 je obravnavan del proračuna, v katerem so predstavljeni prihodki, v poglavjih 3 do 9 pa sedem skupin področij politik, v okviru katerih je odobrena in evidentirana poraba iz proračuna EU.
These groups of policy areas correspond broadly to the headings used in the 2007-13 Financial Framework, which sets out the EU’s broad multiannual spending plans. 
Te skupine področij politik v veliki meri ustrezajo naslovom iz finančnega okvira za obdobje 2007–2013, ki predstavlja splošni večletni načrt porabe EU.
0.6. Thespecificassessmentsaremainlybasedon:theresults of the Court’s testing of the regularity of transactions; on an assessment of the effectiveness of the principal supervisory and control systems governing the revenue or expenditure involved; and on a review of the reliability of Commission management representations. 
0.6 Posebne ocene večinoma temeljijo na rezultatih preiz­ kušanja pravilnosti transakcij, ki ga je izvedlo Sodišče, na oceni uspešnosti glavnih nadzornih in kontrolnih sistemov, ki se uporabljajo za zadevne prihodke in odhodke, ter na pregledu zanesljivosti poslovodskih predstavitev Komisije.
The Commission’s replies to the Court’s observations — or those of other EU institutions and bodies, where appropriate — are presented within the document. 
0.7 VdokumentusopredstavljeniodgovoriKomisijena opažanja Sodišča ali, kjer je ustrezno, odgovori drugih institucij in organov EU.
The Court’s description of its findings and conclusions takes into account the corre­ sponding reply of the auditee. 
Sodišče v svojih predstavitvah ugotovitev in zaključkov upošteva tudi odgovore revidiranca.
It is the Court’s responsibility, as the independent external auditor, to report its findings, to draw conclusions from those findings, and thus to provide an impartial assessment of the reliability of accounts and of the legality and regularity of transactions. 
Kot neodvisen zunanji revizor je odgovorno za poročanje o svojih ugotovitvah, oblikovanje zaključkov iz teh ugotovitev in s tem zagotavljanje nepristranske ocene zanesljivosti računovodskih izkazov ter zakonitosti in pravilnosti transakcij.
(1) Detailed information on the implementation of the 2009 budget can be found in Part B II of the Annual Accounts of the European Union, Financial Year 2009 and from the Report on Budgetary and Financial Management, Financial Year 2009 prepared by DG Budget. 
(1) Podrobne informacije o izvrševanju proračuna za leto 2009 so v delu B II letnih računovodskih izkazov Evropske unije za proračunsko leto 2009 in v poročilu o izvrševanju proračuna in finančnem poslovodenju za proračunsko leto 2009, ki jih pripravi GD za proračun.
Detailed figures are also provided in Annex I to this Annual Report. 
Podrobni podatki so navedeni tudi v Prilogi I k temu letnemu poročilu.
(2) A change has been made to the structure of this year's Annual Report. 
(2) Struktura letošnjega letnega poročila je spremenjena.
The previous Chapters 2 and 3 (covering internal control and budgetary management respectively) are not included for 2009; observations relating to the Commission's internal controls have been integrated within the specific appraisals. 
Prejšnji poglavji 2 in 3 (zajemali sta notranjo kontrolo in upravljanje proračuna) v poročilo za leto 2009 nista vključeni, opažanja v zvezi z notranjimi kontrolami Komisije pa so vključena v posebne ocene.
EN 9.11.2010 OfficialJournaloftheEuropeanUnion 9 CHAPTER 1 The Statement of Assurance and supporting information TABLE OF CONTENTS The Court’s Statement of Assurance provided to the European Parliament and the Council – independent auditor’s report I-X Opinion on the reliability of the accounts VII-VIII Opinion on the legality and regularity of the transactions underlying the accounts IX-X Overview of findings 1.1-1.50 Introduction 1.1-1.5 Reliability of accounts General background Findings for the 2009 financial year Regularity of transactions and effectiveness of systems Structure of the DAS specific assessments Findings for the 2009 financial year Comparison with previous years’ results Reliability of Commission management representations Annual Activity Reports and Declarations by Directors-General Synthesis report of the Commission Recovery and correction mechanisms Introduction Information provided by the Commission with the 2009 accounts Conclusion concerning the corrective capacity of supervisory and control systems 1.6-1.20 1.6 1.7-1.20 1.21-1.26 1.21 1.22-1.25 1.26 1.27-1.31 1.27-1.28 1.29-1.31 1.32-1.50 1.32-1.36 1.37-1.48 1.49-1.50 Paragraph 
SL 9.11.2010 UradnilistEvropskeunije 9 POGLAVJE 1 Izjava o zanesljivosti in podporne informacije KAZALO Izjava o zanesljivosti, ki jo Sodišče zagotovi Evropskemu parlamentu in Svetu – poročilo neodvisnega revizorja Mnenje o zanesljivosti računovodskih izkazov Mnenje o zakonitosti in pravilnosti z izkazi povezanih transakcij Pregled ugotovitev Uvod Zanesljivost računovodskih izkazov Splošno ozadje Ugotovitve za proračunsko leto 2009 Pravilnost transakcij in uspešnost sistemov Struktura posebnih ocen za DAS Ugotovitve za proračunsko leto 2009 Primerjava z rezultati iz prejšnjih let Zanesljivost poslovodskih predstavitev Komisije Letna poročila o dejavnostih in izjave generalnih direktorjev Zbirno poročilo Komisije Mehanizmi za izterjave in popravke Uvod Informacije, ki jih je Komisija priložila letnim računovodskim izkazom za leto 2009 Zaključek o zmogljivostih nadzornih in kontrolnih sistemov za izvajanje popravkov Odstavek I–X VII–VIII IX–X 1.1–1.50 1.1–1.5 1.6–1.20 1.6 1.7–1.20 1.21–1.26 1.21 1.22–1.25 1.26 1.27–1.31 1.27–1.28 1.29–1.31 1.32–1.50 1.32–1.36 1.37–1.48 1.49–1.50
EN 10 OfficialJournaloftheEuropeanUnion 9.11.2010 THE COURT'S STATEMENT OF ASSURANCE PROVIDED TO THE EUROPEAN PARLIAMENT AND THE COUNCIL – INDEPENDENT AUDITOR'S REPORT I. Pursuant to the provisions of Article 287 of the Treaty on the Functioning of the European Union (TFEU) the Court has audited (a) the ‘Annual Accounts of the European Union’ which comprise the ‘Consolidated financial statements’(1) and the ‘Consolidated reports on implementation of the budget’ (2) for the financial year ended 31 December 2009; and (b) the legality and regularity of the transactions underlying those accounts. Management's responsibility II. 
SL 10 UradnilistEvropskeunije 9.11.2010 IZJAVA O ZANESLJIVOSTI, KI JO SODIŠČE ZAGOTOVI EVROPSKEMU PARLAMENTU IN SVETU – POROČILO NEODVISNEGA REVIZORJA I. Sodišče je v skladu z določbami člena 287 Pogodbe o delovanju Evropske unije (PDEU) revidiralo: (a) letne računovodske izkaze Evropske unije, ki jih sestavljajo konsolidirani računovodski izkazi (1) in konsolidirana poročila o izvrševanju proračuna (2), za proračunsko leto, ki se je končalo 31. decembra 2009; ter (b) zakonitost in pravilnost z njimi povezanih transakcij.
In accordance with Articles 310 to 325 of the TFEU and the Financial Regulation, management (3) is responsible for the preparation and fair presentation of the ‘Annual Accounts of the European Union’ and the legality and regularity of the transactions underlying them: (a) Management’s responsibility in respect of the ‘Annual Accounts of the European Union’ includes: designing, implementing and maintaining internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error; selecting and applying appropriate accounting policies, on the basis of the accounting rules adopted by the Commission’s accounting officer (4); and making accounting estimates that are reasonable in the circumstances. 
Odgovornost vodstva II. Vodstvo je v skladu s členi 310 do 325 PDEU in finančno uredbo (3) odgovorno za pripravo in pošteno predstavitev letnih računovodskih izkazov Evropske unije ter za zakonitost in pravilnost z njimi povezanih transakcij: (a) Odgovornost vodstva v zvezi z letnimi računovodskimi izkazi Evropske unije zajema: oblikovanje, izvajanje in vzdrževanje notranje kontrole, ki je pomembna za pripravo in pošteno predstavitev računovodskih izkazov, v katerih ni pomembnih napačnih navedb, ne glede na to, ali so te posledica goljufije ali napake, za izbiro in uporabo ustreznih računovodskih politik na podlagi računovodskih pravil, ki jih je sprejel računovodja Komisije (4), in za pripravo računovodskih ocen, ki so razumne glede na okoliščine.
According to Article 129 of the Financial Regulation, the Commission approves the ‘Annual Accounts of the European Union’ after the Commission’s accounting officer has consolidated them on the basis of the information presented by the other institutions (5) and bodies (6) and established a note, accompanying the consolidated accounts, declaring, inter alia, that he has reasonable assurance that they present a true and fair view of the financial position of the European Union in all material aspects. (b) The way in which management exercises its responsibility for ensuring the legality and regularity of underlying transactions depends on the method of implementation of the budget. 
V skladu s členom 129 finančne uredbe Komisija odobri letne računovodske izkaze Evropske unije, potem ko jih je računovodja Komisije konsolidiral na podlagi podatkov, ki so jih predložili druge institucije (5) in organi (6), ter pripravil izjavo, ki se priloži konsolidiranim računovodskim izkazom, v kateri je med drugim navedel, da ima razumno zagotovilo, da ti izkazi v vseh pomembnih vidikih predstavljajo resnično in pošteno sliko finančnega stanja Evropske unije. (b) Kako vodstvo izvaja svojo odgovornost za zakonitost in pravilnost z izkazi povezanih transakcij, je odvisno od načina izvrševanja proračuna.
In the case of direct centralised management, implementation tasks are performed by the Commission’s departments. 
V primeru neposrednega centraliziranega upravljanja izvajalske naloge opravljajo oddelki Komisije.
Under shared management, implementation tasks are delegated to Member States, under decentralised management to third countries and under indirect centralised management to other bodies. 
Pri deljenem upravljanju so izvajalske naloge prenesene na države članice, pri decentraliziranem upravljanju na tretje države, pri posrednem centraliziranem upravljanju pa na druge organe.
In the case of joint management, implementation tasks are shared between the Commission and international organisations (Article 53 to 57 of the Financial Regulation). 
Pri skupnem upravljanju si izvajalske naloge delijo Komisija in mednarodne organizacije (členi 53 do 57 finančne uredbe).
Implementation tasks have to comply with the principle of sound financial management, requiring designing, implementing and maintaining effective and efficient internal control including adequate supervision and appropriate measures to prevent irregularities and fraud and, if necessary, legal proceedings to recover funds wrongly paid or used. 
Izvajalske naloge morajo biti skladne z načelom dobrega finančnega poslovodenja, kar zahteva zasnovo, izvajanje in vzdrževanje uspešne in učinkovite notranje kontrole, vključno z ustreznim nadzorom in primernimi ukrepi za preprečevanje nepravilnosti in goljufij ter po potrebi tudi s pravnimi postopki za izterjavo napačno izplačanih ali porabljenih sredstev.
Regardless of the method of implementation applied, the Commission bears the ultimate responsibility for the legality and regularity of the transactions underlying the accounts of the European Union (Article 317 of the TFEU). _____________ (1) The ‘Consolidated Financial Statements’ comprise the balance sheet, the economic outturn account, the cash flow table, the statement of changes in net assets and a summary of significant accounting policies and other explanatory notes (including segment reporting). 
Ne glede na uporabljen način izvrševanja proračuna, je za zakonitost in pravilnost transakcij, povezanih z računovodskimi izkazi Evropske unije, odgovorna Komisija (člen 317 PDEU). _____________ (1) Konsolidirani računovodski izkazi zajemajo bilanco stanja, izkaz poslovnega izida, izkaz denarnih tokov, izkaz sprememb neto sredstev, povzetek pomembnih računovodskih metod in druga pojasnila (skupaj s poročanjem po segmentih).
(2) The ‘Consolidated Reports on Implementation of the Budget’ comprise the consolidated reports on implementation of the budget and a summary of budgetary principles and other explanatory notes. 
(2) Konsolidirana poročila o izvrševanju proračuna zajemajo konsolidirana poročila o izvrševanju proračuna ter povzetek proračunskih načel in druga pojasnila.
(3) At the level of the European Institutions and bodies management includes the Members of the Institutions, Directors of the Agencies, Auth­ orising Officers by delegation and sub-delegation, Accounting Officers and the leading staff of financial, audit or control units. 
(3) Na ravni institucij in organov EU v vodstvo sodijo člani institucij, direktorji agencij, odredbodajalci na podlagi prenosa in nadaljnjega prenosa, računovodje in vodstveno osebje v oddelkih za finance, revizijo ali kontrolo.
At the level of Member and Beneficiary States, management includes Authorising Officers, Accounting Officers and the leading staff of paying authorities, certifying bodies and implementing agencies. 
Na ravni držav članic in držav upravičenk v vodstvo sodijo odredbodajalci, računovodje ter vodstveno osebje v plačilnih organih, organih za potrjevanje in izvajalskih agencijah.
(4) The accounting rules adopted by the Commission's accounting officer are derived from International Public Sector Accounting Standards (IPSAS) issued by the International Federation of Accountants or, in their absence, International Accounting Standards (IAS)/International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board. 
(4) Računovodska pravila, ki jih je sprejel računovodja Komisije, izhajajo iz Mednarodnih računovodskih standardov za javni sektor (MRSJS), ki jih je izdala Mednarodna zveza računovodskih strokovnjakov, če teh ni, pa iz Mednarodnih računovodskih standardov (MRS)/Mednarodnih standardov računovodskega poročanja (MSRP), ki jih je izdal Upravni odbor za mednarodne računovodske standarde.