natgillin/translations-raw huggingface dataset:
The Commission completed the interim evaluation of the Joint Undertaking’s activities in June 2017, which was followed by an action plan prepared by the Joint Undertaking to address the recommendations raised in the evaluation. 
Skupno podjetje je nato pripravilo akcijski načrt za obravnavanje priporočil iz ocene. Ob tej priložnosti Sodišče v poročilo vključuje del, povezan z akcijskim načrtom, ki ga je Skupno podjetje pripravilo v odziv na vmesno oceno.
On this occasion, we include a section related to the Joint Undertaking’s Action Plan in response to the interim evaluation, which is intended only for information purposes and does not form part of our audit opinion or observations. 
Namenjen je zgolj v informativne namene in ni sestavni del revizijskega mnenja ali opažanj Sodišča.
OPINIONS 11. 
MNENJA 11.
We have audited: (a) theaccountsoftheJointUndertakingwhichcomprisethefinancialstatements7andthe reports on the implementation of the budget8 for the financial year ended 31 December 2017, and (b) thelegalityandregularityofthetransactionsunderlyingthoseaccounts,asrequiredby Article 287 of the Treaty on the Functioning of the European Union (TFEU). 
Sodišče je revidiralo: (a) zaključniračunSkupnegapodjetja,kigasestavljajoračunovodskiizkazi7inporočilao izvrševanju proračuna8 za proračunsko leto, ki se je končalo 31. decembra 2017, ter (b) zakonitostinpravilnostzzaključnimračunompovezanihtransakcij,kotjezahtevanov členu 287 Pogodbe o delovanju Evropske unije (PDEU).
Opinion on the reliability of the accounts 12. 
Mnenje o zanesljivosti zaključnega računa 12.
In our opinion, the accounts of the Joint Undertaking for the year ended 31 December 2017 present fairly, in all material respects, the financial position of the Joint Undertaking at 31 December 2017, the results of its operations, its cash flows, and the changes in net assets for Further information about the BBI Joint Undertaking and its activities are available on its website: https://www.bbi-europe.eu. 
Po mnenju Sodišča zaključni račun Skupnega podjetja za leto, ki se je končalo 31. decembra 2017, v vseh pomembnih pogledih pošteno predstavlja njegov finančni položaj na dan 31. decembra 2017 ter njegov poslovni izid, denarne tokove in gibanje kapitala za tedaj končano leto v skladu z njegovo finančno uredbo in računovodskimi pravili, ki jih je sprejel Dodatne informacije o Skupnem podjetju BBI in njegovih dejavnostih so na voljo na njegovem spletišču: https://www.bbi-europe.eu.
The financial statements comprise the balance sheet, the statement of financial performance, the cash flow statement, the statement of changes in net assets and a summary of significant accounting policies and other explanatory notes. 
Računovodski izkazi zajemajo bilanco stanja, izkaz poslovnega izida, izkaz denarnih tokov, izkaz gibanja kapitala ter povzetek pomembnih računovodskih usmeritev in druga pojasnila.
The reports on the implementation of the budget comprise the reports which aggregate all budgetary operations and the explanatory notes. 5 CH4101359EN04-18PP-CH114-18APCFIN-RAS-2017_BBI-OR.docx 2.10.2018 
Poročila o izvrševanju proračuna zajemajo poročila, ki združujejo vse proračunske operacije, in pojasnila. 6 CH4101359SL04-18PP-CH114-18APCFIN-RAS-2017_BBI-TR.docx 2.10.2018
Opinion on the legality and regularity of revenue underlying the accounts 13. 
Mnenje o zakonitosti in pravilnosti prihodkov, povezanih z zaključnim računom 13.
In our opinion, revenue underlying the accounts for the year ended 31 December 2017 is legal and regular in all material respects. 
Sodišče meni, da so prihodki, povezani z zaključnim računom za leto, ki se je končalo 31. decembra 2017, v vseh pomembnih pogledih zakoniti in pravilni.
Opinion on the legality and regularity of payments underlying the accounts 14. 
Mnenje o zakonitosti in pravilnosti plačil, povezanih z zaključnim računom 14.
In our opinion, payments underlying the accounts for the year ended 31 December 2017 are legal and regular in all material respects. 
Sodišče meni, da so plačila, povezana z zaključnim računom za leto, ki se je končalo 31. decembra 2017, v vseh pomembnih pogledih zakonita in pravilna.
Responsibilities of management and those charged with governance 15. 
Odgovornosti poslovodstva in odgovornih za upravljanje 15.
In accordance with Articles 310 to 325 of the TFEU and the Joint Undertaking’s Financial Regulation, management is responsible for the preparation and presentation of the accounts on the basis of internationally-accepted accounting standards for the public sector and for the legality and regularity of the transactions underlying them. 
V skladu s členi 310 do 325 PDEU in finančno uredbo Skupnega podjetja je poslovodstvo odgovorno za pripravo in predstavitev zaključnega računa na podlagi mednarodno sprejetih računovodskih standardov za javni sektor ter za zakonitost in pravilnost z izkazi povezanih transakcij.
This responsibility includes the design, implementation and maintenance of internal control relevant to the preparation and presentation of financial statements that are free from material misstatement, whether due to fraud or error. 
Ta odgovornost vključuje zasnovo, izvajanje in vzdrževanje notranjih kontrol, ki se uporabljajo za pripravo in predstavitev računovodskih izkazov brez pomembno napačne navedbe zaradi goljufije ali napake.
The Joint Undertaking’s management bears the ultimate responsibility for the legality and regularity of the transactions underlying the accounts. 
Končno odgovornost za zakonitost in pravilnost transakcij, povezanih z zaključnim računom, ima poslovodstvo Skupnega podjetja.
In preparing the accounts, management is responsible for assessing the Joint Undertaking’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting. 
Pri pripravi zaključnega računa je poslovodstvo odgovorno za oceno zmožnosti Skupnega podjetja, da nadaljuje s poslovanjem, razkritje zadev, povezanih z nadaljevanjem poslovanja, kadar je to ustrezno, ter uporabo računovodstva na osnovi predpostavke o zmožnosti nadaljnjega poslovanja.
Those in charge with governance are responsible for overseeing the entity’s financial reporting process. 
Naloga odgovornih za upravljanje je nadzor nad procesom računovodskega poročanja subjekta.
Auditor's responsibilities for the audit of the accounts and underlying transactions 18. 
Revizorjeva odgovornost za revizijo zaključnega računa in z njim povezanih transakcij 18.
Our objectives are to obtain reasonable assurance about whether the accounts of the Joint Undertaking are free from material misstatement and the transactions underlying them are legal 6 CH4101359EN04-18PP-CH114-18APCFIN-RAS-2017_BBI-OR.docx 2.10.2018 
Cilj Sodišča je pridobiti sprejemljivo zagotovilo o tem, ali je zaključni račun Skupnega podjetja brez pomembno napačne navedbe in ali so transakcije, povezane z zaključnim računom, zakonite in pravilne, ter na podlagi svoje revizije Evropskemu parlamentu in Svetu ali drugim 7 CH4101359SL04-18PP-CH114-18APCFIN-RAS-2017_BBI-TR.docx 2.10.2018
9 and regular and, on the basis of our audit, to provide the European Parliament and the Council or other respective discharge authorities with a statement of assurance as to the reliability of the accounts and the legality and regularity of the transactions underlying them. 
9 organom za razrešnico zagotoviti izjavo o zanesljivosti zaključnega računa ter o zakonitosti in pravilnosti z njim povezanih transakcij.
The procedures selected depend on the auditor's judgment, including an assessment of the risks of material misstatement of the accounts and of material non-compliance of the underlying transactions with the requirements of the legal framework of the European Union, whether due to fraud or error. 
Postopki so odvisni od revizorjeve presoje, vključno z oceno tveganja pomembno napačne navedbe v zaključnem računu in pomembne neskladnosti med transakcijami, povezanimi z zaključnim računom, in zahtevami pravnega okvira Evropske unije, ne glede na to, ali gre za goljufijo ali napako.
In making those risk assessments, internal control relevant to the preparation and fair presentation of the accounts and legality and regularity of underlying transactions is considered in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of internal control. 
Pri oceni tega tveganja se upoštevajo notranje kontrole, ki se izvajajo za pripravo in pošteno predstavitev zaključnega računa ter zakonitost in pravilnost z njim povezanih transakcij, da se pripravijo okoliščinam primerni revizijski postopki, vendar ne za izrekanje mnenja o uspešnosti notranjih kontrol.
An audit also includes evaluating the appropriateness of accounting policies used, the reasonableness of accounting estimates made by the management and the overall presentation of the accounts. 
Revizija vključuje tudi ovrednotenje ustreznosti uporabljenih računovodskih usmeritev, utemeljenosti računovodskih ocen poslovodstva ter celotne predstavitve zaključnega računa.
For revenue, we verify the subsidy received from the Commission and assess the Joint Undertaking’s procedures for collecting fees and other income. 
Sodišče v zvezi s prihodki preverja subvencijo, prejeto od Komisije, ter oceni postopke Skupnega podjetja za pobiranje pristojbin in drugih prihodkov.
In preparing this report and opinions, we considered the audit work of the independent external auditor performed on the Joint Undertaking’s accounts as stipulated in Article 208(4) of the EU Financial Regulation9. 
Sodišče je pri pripravi tega poročila in mnenj upoštevalo revizijsko delo v zvezi z zaključnim računom Skupnega podjetja, ki ga je opravil neodvisni zunanji revizor, kot je določeno v členu 208(4) finančne uredbe EU9.
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BUDGETARY AND FINANCIAL MANAGEMENT Implementation of the 2017 budget 24. 
UPRAVLJANJE PRORAČUNA IN FINANČNO UPRAVLJANJE Izvrševanje proračuna za leto 2017 24.
The final 2017 budget included commitment appropriations of 92,9 million euro and payment appropriations of 91,6 million euro. 
Končni proračun za leto 2017 je vseboval odobritve za prevzem obveznosti v višini 92,9 milijona EUR in odobritve plačil v višini 91,6 milijonov EUR.
The implementation rates for commitment and payment appropriations were 97 % and 95 %, respectively. 
Stopnja izvrševanja odobritev za prevzem obveznosti in odobritev plačil je znašala 97 % oziroma 95 %.
Most of the payment appropriations made by the Joint Undertaking were pre-financing of grant agreements resulting from the 2016 call for proposals. 
Večina odobritev plačil Skupnega podjetja so bila predplačila na podlagi sporazumov o dodelitvi nepovratnih sredstev, podpisanih v okviru razpisov za zbiranje predlogov v letu 2016.
Multiannual budget implementation under Horizon 2020 25. 
Izvrševanje večletnega proračuna v okviru programa Obzorje 2020 25.
Out of the maximum of 975 million euro of EU cash contribution to be allocated to the BBI Joint Undertaking over its life span, by the end of 2017, the EU contributed in cash a total amount of 150,7 million euro. 
EU je do konca leta 2017 prispevala denarna sredstva v skupnem znesku 150,7 milijona EUR, in sicer kot sredstva, ki so dodeljena Skupnemu podjetju BBI za celotno obdobje njegovega delovanja in ki smejo znašati največ 975 milijonov EUR.
At the end of 2017, industry members had reported in-kind contributions of 26 million euro for operational activities of which none had been validated yet by the BBI Executive Director. 
Konec leta 2017 so člani konzorcija sporočili, da so stvarni prispevki za operativne dejavnosti znašali 26 milijona EUR, ki jih izvršni direktor še ni potrdil.
In addition, the Governing Board had validated cash contributions by the industry members to the administrative cost of 5,8 million euro. 
Poleg tega je upravni odbor potrdil gotovinske prispevke članov konzorcija za upravne stroške Skupnega podjetja v višini 5,8 milijona EUR.
Out of the minimum of 182,5 million euro of cash contributions to be made by the industry members to the Joint Undertaking’s operational cost over the Joint Undertaking’s life span, only 0,8 million euro have been paid to the Joint Undertaking at the end of 2017. 
Do konca leta 2017 je bilo Skupnemu podjetju plačanih samo 0,8 milijona EUR od denarnih prispevkov, ki jih morajo člani konzorcija plačati Skupnemu podjetju za kritje operativnih stroškov za celotno obdobje njegovega delovanja in ki morajo znašati najmanj 182,5 milijona EUR.
Consequently, the Commission (DG RTD) suspended 50 million euro of its cash contributions to the Joint Undertaking. 
Komisija (GD RTD) je zato začasno ustavila izplačilo denarnega prispevka za Skupno podjetje v višini 50 milijonov EUR.
Although the Commission initiated in February 2017 an amendment of the BBI founding regulation10 in view to enable industry members also to provide their cash contributions at project level, there is a high risk that the Council Regulation (EU) 2018/121 of 23 January 2018 amending Regulation (EU) No 560/2014 establishing the Bio-based Industries Joint Undertaking. 
Čeprav je Komisija februarja 2017 predlagala spremembo ustanovne uredbe BBI10, da bi članom konzorcija omogočila zagotavljanje prispevkov na projektni ravni, obstaja visoko tveganje, da člani konzorcija do Uredba Sveta (EU) 2018/121 z dne 23. januarja 2018 o spremembi Uredbe (EU) št.
(OJ L 22, 26.1.2018, p. 1) 8 10 CH4101359EN04-18PP-CH114-18APCFIN-RAS-2017_BBI-OR.docx 2.10.2018 
560/2014 o ustanovitvi Skupnega podjetja za industrijske panoge, ki temeljijo na rabi biomase (UL L 22, 26.1.2018, str. 1). 9 10 CH4101359SL04-18PP-CH114-18APCFIN-RAS-2017_BBI-TR.docx 2.10.2018
industry members will not achieve the minimum amount of operational cash contributions by the end of the BBI programme. 
konca programa BBI ne bodo zagotovili minimalnega zneska denarnih prispevkov za operativne dejavnosti.
Out of the at least 1 755 million euro of industry members’ contributions to be made to additional activities outside the work programme of the Joint Undertaking,663,6 million euro had been reported and certified by the end of 2017 (39 %). 
Do konca leta 2017 so člani konzorcija poročali o prispevku v višini 663,6 milijona EUR za dodatne dejavnosti zunaj programa dela Skupnega podjetja, kar je 39 % prispevkov članov konzorcija, ki morajo znašati najmanj 1 755 milijonov EUR.
However, as we have no right to audit the members’ in-kind contributions to additional activities, we cannot provide an opinion on their nature, quality and quantity. 
Ker pa Sodišče nima pravice, da bi revidiralo stvarne prispevke članov za dodatne dejavnosti, ne more dati mnenja o njihovi naravi, kakovosti in količini.
Consequently, by the end of 2017, the total contributions from the industry members amounted to 670,2 million euro (of which almost 100 % are contributions to additional activities), compared to the EU cash contribution of 150,7 million euro (see also paragraph 36). 
Glede na navedeno so skupni prispevki članov konzorcija do konca leta 2017 znašali 670,2 milijona EUR (od tega 100 % znašajo prispevki za dodatne dejavnosti), gotovinski prispevek EU pa je znašal 150,7 milijona EUR (glej tudi odstavek 36).
Out of the maximum operational and administrative budget for the Joint Undertaking of 1 186,75 million euro11, by the end of 2017, the Joint Undertaking made commitments of 509,8 million euro and payments of 172,2 million euro. 
Skupno podjetje je do konca leta 2017 v okviru operativnega in upravnega proračuna Skupnega podjetja, ki znaša največ 1 186,75 milijona EUR11, prevzelo obveznosti v višini 509,8 milijona EUR in izvršilo plačila v višini 172,2 milijona EUR.
INTERNAL CONTROLS Internal control framework 31. 
NOTRANJE KONTROLE Okvir notranje kontrole 31.
The Joint Undertaking has set up reliable ex-ante control procedures based on financial and operational desk reviews. 
Skupno podjetje je uvedlo zanesljive postopke predhodne kontrole na podlagi finančnih in operativnih pregledov dokumentacije.
The situation at end of 2017 showed that the most important Internal Control Standards (ICS) were mostly implemented with some standards remaining to be fully implemented in 2018 such as ICS 8 (Processes and procedures), ICS 10 (Business continuity) and ICS 11 (Document management). 
Stanje ob koncu leta 2017 je pokazalo, da so se najpomembnejši standardi notranje kontrole v glavnem izvajali in da je ostalo le nekaj standardov, ki jih je treba v celoti izvesti leta 2018, kot so ICS 8 (Procesi in postopki), ICS 10 (Neprekinjeno poslovanje) in ICS 11 (Poslovanje z dokumentarnim gradivom).
The Common Audit Service of the Commission (CAS) is responsible for the ex-post audit of Horizon 2020 project cost claims. 
Skupna revizijska služba Komisije je pristojna za naknadno revizijo zahtevkov za povračilo stroškov za projekte v okviru programa Obzorje 2020.
In 2017, the Joint Undertaking - together with This amount includes the maximum EU cash contribution to the Joint Undertaking’s operational and administrative costs (975 million euro) and the industry members’ cash contribution to the Joint Undertakings’ administrative (29,25 million euro) and operational costs (182,5 million euro). 
Skupno podjetje je leta 2017 – skupaj s skupno službo za revizijo GD RTD – začelo prvo naknadno revizijo Ta znesek vključuje največji gotovinski prispevek za operativne in upravne stroške Skupnega podjetja (975 milijonov EUR) ter gotovinski prispevek konzorcija za upravne stroške (29,25 milijona EUR) in operativne stroške (182,5 milijona EUR) Skupnega podjetja.
These amounts do not include the industry members’ cash contributions to the Joint Undertaking’s operational costs at project level. 
Ti zneski ne vključujejo denarnih prispevkov članov konzorcija za operativne stroške Skupnega podjetja na ravni projektov.
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the Common Audit Service (CAS) of DG RTD - launched the first ex-post audit of a random sample of Horizon 2020 interim cost claims of which the results, however, will only be reported in the Joint Undertaking’s annual activity report 2018. 
naključnega vzorca vmesnih zahtevkov za povračilo stroškov iz programa Obzorje 2020, vendar bo o njenih rezultatih poročalo šele v letnem poročilu o dejavnostih za leto 2018.
Based on an assessment of the Joint Undertaking’s internal control system and substantive testing of revenue, payment, grant and procurement operations, the audit results provided us with reasonable assurance that the overall residual error rate for the Joint Undertaking is below materiality. 
Glede na ocene sistema notranjih kontrol Skupnega podjetja in preizkušanje podatkov o prihodkih, plačilih, nepovratnih sredstvih in operacijah v okviru javnega naročanja dajejo rezultati revizije Sodišču razumno zagotovilo, da je splošna stopnja preostale napake za Skupno podjetje pod pragom pomembnosti.
At the end of 2017, the Commission’s common Horizon 2020 grant management and monitoring tools had not finished the specific developments needed for the processing of the Joint Undertaking’s in-kind contributions. 
Ob koncu leta 2017 v okviru orodij Komisije za skupno upravljanje in spremljanje nepovratnih sredstev iz programa Obzorje 2020 še niso bili razviti specifični procesi, potrebni za obdelavo stvarnih prispevkov Skupnega podjetja.
2016 call for proposals 35. 
Razpis za zbiranje predlogov v letu 2016 35.
The 2016 call for grant proposals resulted in a relatively low coverage of research and innovation actions (RIA) topics. 
Predlogi, ki so bili izbrani v okviru razpisa za dodelitev nepovratnih sredstev iz leta 2016, so slabo pokrivali teme v zvezi z ukrepi na področju raziskav in inovacij.
RIA had a total budget of 50 million euro and contained 12 topics each of which was designed to target the specific challenges arising from the value chain demonstration and realisation activities. 
Ukrepi na področju raziskav in inovacij s skupnim proračunom v višini 50 milijonov EUR so vključevali 12 tem, od katerih je bila vsaka zasnovana tako, da se je osredotočala na posebne izzive, ki so bili posledica predstavitvenih in izvedbenih dejavnosti v verigi dodane vrednosti.
All eligible proposals had been evaluated against the Horizon 2020 evaluation criteria and ranked for co-financing under the limits of the common budget line. 
Vsi upravičeni predlogi so bili ocenjeni glede na merila za vrednotenje v okviru programa Obzorje 2020 in razvrščeni za sofinanciranje v okviru omejitev skupne proračunske postavke.
Most of the grant budget, however, was focused on three topics out of the six being financed whilst the Joint Undertaking could not finance six RIA topics even though for four of them it had proposals that were eligible for co-financing. 
Ker pa je bila večina proračuna nepovratnih sredstev namenjena trem od šestih tem, ki so se financirale, Skupno podjetje ni moglo financirati šestih tem na področju raziskav in inovacij, čeprav so za štiri dobili predloge, ki bi bili upravičeni do sofinanciranja.
To ensure an optimal coverage of the most important topics, the Joint Undertaking should consider limiting the number of proposals per topic by defining an indicative budget at topic level in the call. 
Da bi Skupno podjetje zagotovilo optimalno vključitev najpomembnejših tem, bi moralo razmisliti o omejitvi predlogov s posamezno temo tako, da bi v razpisu določilo okvirni proračun na ravni tem.
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OTHER ISSUES Leverage of contributions from industry members 36. 
DRUGA VPRAŠANJA Privabljanje prispevkov predstavnikov iz panoge 36.
Consequently, a minimum leverage factor for the in-kind contributions to the operational activities cannot be determined. As we have no right to audit in-kind contributions to additional activities we cannot provide an opinion on the nature, quality or reality of such contributions15. 
Ker Sodišče nima pravice, da bi revidiralo stvarne prispevke za dodatne dejavnosti, ne more dati mnenja o njihovi naravi, kakovosti ali o resničnost teh prispevkov.15 INFORMACIJE O OCENAH, KI JIH JE OPRAVILA KOMISIJA 37.
INFORMATION ON THE COMMISSION’S EVALUATION 37. The Commission’s Interim Evaluation16 on BBI Joint Undertaking’s activities covered the period 2014-2016, and was carried out with the assistance of independent experts as foreseen in the BBI Joint Undertaking Council Regulation17. 
Vmesna ocena dejavnosti Skupnega podjetja BBI, ki ga je opravila Komisija,16 je zajemalo obdobje 2014–2016 in je bilo izvedeno s pomočjo neodvisnih strokovnjakov, kot je predvideno v Uredbi Sveta o ustanovitvi Skupnega podjetja BBI17.
The evaluation covered the Recital 3 of Regulation (EU) No 560/2014 states that this partnership should be based on a balance contribution from all partners. 
3 Uredbe (EU) št. 560/2014 je navedeno, da mora partnerstvo temeljiti na uravnoteženem prispevku vseh partnerjev.
Total of minimum contributions of the industry members to the Joint Undertaking’s operational and additional activities (2 730 million euro) divided by the maximum EU cash contribution to the Joint Undertaking (975 million euro). 
Skupni znesek najmanjšega prispevka članov konzorcija za operativne in dodatne dejavnosti Skupnega podjetja (2 730 milijonov EUR) deljeno z največjim denarnim prispevkom EU za Skupno podjetje (975 milijonov EUR).