natgillin/translations-raw huggingface dataset:
The operational period of 182 (311 million euro) out of 1 091 expired EDF contracts (16,7 % in number; 10,9 % in value) had expired before the end of 2010. 
Operativno obdobje 182 (311 milijonov EUR) od 1 091 iztečenih pogodb ERS (po številu 16,7% in po vrednosti 10,9%) se je izteklo pred letom 2010.
EN 13.10.2016 Official Journal of the European Union C 375/297 CHAPTER II — THE COURT’S STATEMENT OF ASSURANCE ON THE EDFs The Court’s statement of assurance on the 8th, 9th, 10th and 11th EDFs 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) and Article 49 of the Financial Regulation applicable to the 11th EDF, which also applies to previous EDFs, we have audited: (a) the annual accounts of the 8th, 9th, 10th and 11th European Development Funds which comprise the balance sheet, the economic outturn account, the statement of cash flow, the statement of changes in net assets and the table of items payable to the European Development Funds and the report on financial implementation for the financial year ended 31 December 2015 approved by the Commission on 15 July 2016; and (b) the legality and regularity of the transactions underlying those accounts within the legal framework of the EDFs in respect of the part of the EDF resources for whose financial management the Commission is responsible (22). 
SL 13.10.2016 Uradni list Evropske unije C 375/297 POGLAVJE II – IZJAVA SODIŠČA O ZANESLJIVOSTI ZA EVROPSKE RAZVOJNE SKLADE Izjava o zanesljivosti, ki jo Sodišče daje Evropskemu parlamentu in Svetu za 8., 9., 10. in 11. evropski razvojni sklad – poročilo neodvisnega revizorja I – Sodišče je v skladu z določbami člena 287 Pogodbe o delovanju Evropske unije (PDEU) in člena 49 finančne uredbe, ki se uporablja za 11. ERS in velja tudi za prejšnje ERS, revidiralo: (a) zaključni račun 8., 9., 10. in 11. evropskega razvojnega sklada, ki ga sestavljajo bilanca stanja, izkaz poslovnega izida, izkaz denarnih tokov, izkaz sprememb čistih sredstev in tabela postavk, plačljivih v evropske razvojne sklade, ter poročilo o finančnem izvajanju za proračunsko leto, ki se je končalo 31. decembra 2015, ki ga je Komisija potrdila 15. julija 2016, ter (b) zakonitost in pravilnost z izkazi povezanih transakcij v pravnem okviru ERS za tisti del virov ERS, za katerega finančno poslovodenje je odgovorna Komisija (22).
Management's responsibility II — In accordance with Articles 310 to 325 of the TFEU and the applicable Financial Regulations (23), management is responsible for the preparation and presentation of the annual accounts of the EDFs on the basis of internationally accepted accounting standards for the public sector (24) and for the legality and regularity of the transactions underlying them. 
Odgovornost poslovodstva II – V skladu s členi 310 do 325 PDEU in veljavnimi finančnimi uredbami (23) je poslovodstvo odgovorno za pripravo in predstavitev zaključnega računa ERS na podlagi mednarodno sprejetih računovodskih standardov za javni sektor (24) ter za zakonitost in pravilnost z izkazi povezanih transakcij.
Management is also responsible for ensuring that the activities, financial transactions and information reflected in the financial statements are in compliance with the authorities which govern them. 
Poslovodstvo je odgovorno tudi za zagotavljanje skladnosti dejavnosti, finančnih transakcij in informacij v računovodskih izkazih s pravili, ki veljajo zanje.
The Commission bears the ultimate responsibility for the legality and regularity of the transactions underlying the accounts of the EDFs (Article 317 of the TFEU). 
Končno odgovornost za zakonitost in pravilnost transakcij, povezanih z izkazi ERS, ima Komisija (člen 317 PDEU).
Auditor's responsibility III — Our responsibility is to provide, on the basis of our audit, the European Parliament and the Council with a statement of assurance as to the reliability of the accounts and the legality and regularity of the underlying transactions. 
Revizorjeva odgovornost III – Sodišče je odgovorno, da na podlagi svoje revizije Evropskemu parlamentu in Svetu zagotovi izjavo o zanesljivosti zaključnega računa ter o zakonitosti in pravilnosti z njim povezanih transakcij.
These standards require that we plan and perform the audit to obtain reasonable assurance as to whether the annual accounts of the EDFs are free from material misstatement and the transactions underlying them are legal and regular. 
Ti standardi določajo, da mora Sodišče revizijo načrtovati in opraviti tako, da pridobi razumno zagotovilo, da je zaključni račun ERS brez pomembno napačnih navedb in da so z njim povezane transakcije zakonite in pravilne.
IV — An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the accounts and the legality and the regularity of the transactions underlying them. 
IV – Revizija zajema izvajanje postopkov za pridobitev revizijskih dokazov o zneskih in razkritjih v računovodskih izkazih ter o zakonitosti in pravilnosti z njimi povezanih transakcij.
The procedures selected depend on the auditor's judgement, 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 EDFs, whether due to fraud or error. 
Izbrani postopki so odvisni od revizorjeve presoje, vključno z oceno tveganja pomembno napačne navedbe v računovodskih izkazih in pomembne neskladnosti med transakcijami, povezanimi z izkazi, in zahtevami pravnega okvira za ERS, 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 supervisory and control systems implemented to ensure legality and regularity of underlying transactions, are considered in order to design audit procedures that are appropriate in the circumstances but not for the purposes of expressing an opinion on the effectiveness of internal control. 
Pri oceni tega tveganja se upoštevajo notranja kontrola, ki se izvaja za pripravo in pošteno predstavitev računovodskih izkazov, ter nadzorni in kontrolni sistemi, s katerimi se zagotavljata zakonitost in pravilnost z njimi povezanih transakcij, da se pripravijo okoliščinam primerni revizijski postopki, vendar ne za izrekanje mnenja o uspešnosti notranje kontrole.
An audit also includes evaluating the appropriateness of accounting policies used and reasonableness of accounting estimates made, as well as evaluating the overall presentation of the accounts. 
Med revizijo se tudi ovrednotijo primernost uporabljenih računovodskih usmeritev, sprejemljivost pripravljenih računovodskih ocen ter celotna predstavitev izkazov.
V — We consider that the audit evidence obtained is sufficient and appropriate to provide a basis for our opinions. 
V – Sodišče meni, da so pridobljeni revizijski dokazi zadostna in ustrezna osnova za njegova mnenja.
(22) Pursuant to Articles 43, 48-50 and 58 of the Financial Regulation applicable to the 11th EDF this statement of assurance does not extend to the part of the EDFs resources that are managed by the EIB and for which it is responsible. 
(22) V skladu s členi 43, 48–50 in 58 finančne uredbe, ki se uporablja za 11. ERS, se ta izjava o zanesljivosti ne nanaša na tisti del virov ERS, ki ga upravlja in za katerega je odgovorna EIB.
(23) Financial Regulation applicable to the 11th EDF. 
(23) Finančna uredba, ki se uporablja za 11. ERS.
(24) The accounting rules and methods adopted by the EDF accounting officer are drawn up on the basis of International Public Sector Accounting Standards (IPSAS) or by default, International Financial Reporting Standards (IFRS) as respectively issued by the International Federation of Accountants and the International Accounting Standards Board. 
(24) Računovodska pravila in metode, ki jih je sprejel računovodja ERS, temeljijo na mednarodnih računovodskih standardih za javni sektor (MRSJS) ali, če teh ni, na mednarodnih standardih računovodskega poročanja (MSRP), ki sta jih izdala Mednarodna zveza računovodskih strokovnjakov oz. Odbor za mednarodne računovodske standarde.
EN C 375/298 Official Journal of the European Union 13.10.2016 Reliability of the accounts Legality and regularity of the transactions underlying the accounts Revenue Payments Opinion on the reliability of accounts VI — In our opinion, the annual accounts of the 8th, 9th, 10th and 11th EDFs for the year ended 31 December 2015 present fairly, in all material respects, the financial position as at 31 December 2015, the results of their operations, their cash flows and the changes in net assets for the year then ended, in accordance with the EDF Financial Regulation and with accounting rules based on internationally accepted accounting standards for the public sector. 
SL C 375/298 Uradni list Evropske unije 13.10.2016 Zanesljivost zaključnega računa Zakonitost in pravilnost transakcij, povezanih z zaključnim računom Prihodki Plačila Mnenje o zanesljivosti zaključnega računa VI – Po mnenju Sodišča zaključni račun 8., 9., 10. in 11. ERS za leto, ki se je končalo 31. decembra 2015, v vseh pomembnih pogledih pošteno predstavlja njihov finančni položaj na dan 31. decembra 2015, njihov poslovni izid, denarne tokove in spremembe čistih sredstev za tedaj končano leto v skladu s finančno uredbo za ERS in računovodskimi pravili, ki temeljijo na mednarodno sprejetih računovodskih standardih za javni sektor.
Opinion on the legality and regularity of revenue underlying the accounts VII — In our opinion, revenue underlying the accounts for the year ended 31 December 2015 is legal and regular in all material respects. 
Mnenje o zakonitosti in pravilnosti prihodkov, povezanih z zaključnim računom VII – Sodišče meni, da so prihodki, povezani z zaključnim računom za leto, ki se je končalo 31. decembra 2015, v vseh pomembnih vidikih zakoniti in pravilni.
Basis for adverse opinion on the legality and regularity of payments underlying the accounts VIII — Our estimate for the most likely error rate for expenditure transactions from the 8th, 9th, 10th and 11th EDFs is 3,8 %. 
Osnova za negativno mnenje o zakonitosti in pravilnosti plačil, povezanih z zaključnim računom VIII – Po oceni Sodišča najverjetnejša stopnja napake za odhodkovne transakcije iz 8., 9., 10. in 11. ERS znaša 3,8 %.
Adverse opinion on the legality and regularity of payments underlying the accounts IX — In our opinion, because of the significance of the matters described in the basis for adverse opinion on the legality and regularity of payments underlying the accounts paragraph, the payments underlying the accounts for the year ended 31 December 2015 are materially affected by error. 
Negativno mnenje o zakonitosti in pravilnosti plačil, povezanih z zaključnim računom IX – Zaradi pomembnosti zadev, opisanih v osnovi za negativno mnenje o zakonitosti in pravilnosti plačil, povezanih z zaključnim računom, so po mnenju Sodišča na plačila, povezana z računovodskimi izkazi za leto, ki se je končalo 31. decembra 2015, pomembno vplivale napake.
14 July 2016 Vítor Manuel da SILVA CALDEIRA President European Court of Auditors 12, rue Alcide de Gasperi, 1615 Luxembourg, LUXEMBOURG 
14. julij 2016 Vítor Manuel da SILVA CALDEIRA Predsednik Evropsko računsko sodišče 12, rue Alcide De Gasperi, 1615 Luxembourg, LUKSEMBURG
EN 13.10.2016 Official Journal of the European Union C 375/299 THE COURT’S OBSERVATIONS Information in support of the statement of assurance Audit scope and approach 18. 
13.10.2016 Uradni list Evropske unije C 375/299 SL UGOTOVITVE SODIŠČA Informacije v podkrepitev izjave o zanesljivosti Obseg revizije in revizijski pristop 18.
Annex 1.1 to chapter 1 of the Court of Auditors’ 2015 annual report on the implementation of the budget sets out the key elements of our audit approach and methodology. 
V Prilogi 1.1 k poglavju 1 letnega poročila Računskega sodišča o izvrševanju proračuna za leto 2015 so opisani ključni elementi revizijskega pristopa in metodologije Sodišča.
For the audit of the EDFs, the following specific points should be noted. 
V zvezi z revizijo ERS je treba upoštevati posebnosti, naštete v nadaljevanju.
Our observations regarding the reliability of the EDF accounts concern the financial statements (25) of the 8th, 9th, 10th and 11th EDFs(26) approved by the Commission in compliance with the EDF Financial Regulation (27), together with the accounting officer’s letter of representation received on 18 July 2016. 
ERS (26), ki jih je v skladu s finančno uredbo za ERS (27) potrdila Komisija, Sodišče pa jih je skupaj s predstavitveno listino poslovodstva, ki jo je pripravil računovodja, prejelo 18. julija 2016.
We tested amounts and disclosures and assessed the accounting principles used, significant estimates made by management and the overall presentation of the accounts. 
Sodišče je preizkusilo zneske in razkritja ter ocenilo uporabljena računovodska načela, pomembne ocene, ki jih je pripravilo poslovodstvo, in celotno predstavitev zaključnega računa.
For the audit of the regularity of transactions, the following specific points should be noted: (a) we examined all contributions from Member States and a sample of other types of revenue transaction; (b) we examined a sample of 140 transactions. The sample is designed to be representative of the entire range of payments within the EDFs. 
V zvezi z revizijo pravilnosti transakcij je treba upoštevati posebnosti, naštete v nadaljevanju: (a) Sodišče je preučilo vse prispevke držav članic in vzorec drugih vrst transakcij v zvezi s prihodki; (b) preučilo je vzorec 140 transakcij. Vzorec je zasnovan tako, da je reprezentativen za vsa plačila v okviru ERS.
It consisted of 104 payments authorised by 19 EU delegations(28) and 36 payments approved by the Commission headquarters(29). 
Zajemal je 104 plačila, ki jih je odobrilo 19 delegacij EU(28), in 36 plačil, ki jih je odobril sedež Komisije (29).
Where errors were detected, the relevant systems were analysed to identify the specific system weaknesses involved; (c) we assessed systems at DG DEVCO and EU delegations, covering: (i) ex-ante checks by Commission staff, external auditors or supervisors before payments were made, and (ii) monitoring and supervision, notably the follow-up of external audits, verification missions, monitoring visits and DG DEVCO’s 2012-2015 residual error rate (RER) studies; (25) See Article 44 of Regulation (EU) 2015/323: the financial statements comprise the balance sheet, the statement of financial performance, the statement of cash flow and the statement of changes in net assets. 
Kadar so bile odkrite napake, so bili analizirani ustrezni sistemi, da bi se ugotovile posamezne sistemske slabosti; (c) Sodišče je ocenilo sisteme v GD DEVCO in delegacijah EU, kar je vključevalo: (i) predhodne preglede, ki so jih izvedli uslužbenci Komisije, zunanji revizorji ali nadzorniki, preden so bila opravljena plačila, ter (ii) spremljanje in nadzor, zlasti spremljanje popravljalnih učinkov zunanjih revizij, obiski zaradi preverjanja, obiski zaradi spremljanja in študije GD DEVCO o stopnji preostale napake za leta 2012–2015; (25) Glej člen 44 Uredbe (EU) št. 2015/323, skladu s katerim računovodski izkazi zajemajo bilanco stanja, izkaz poslovnega izida, izkaz denarnih tokov, izkaz sprememb čistih sredstev in seznam postavk, plačljivih ERS.
(26) See Article 44 of Regulation (EU) 2015/323: the reports on financial implementation include tables of allocations, commitments, assigned funds and payments. 
(26) Glej člen 44 Uredbe (EU) št. 2015/323, v skladu s katerim poročila o finančnem izvajanju zajemajo preglednice odobrenih proračunskih sredstev, prevzetih obveznosti in plačil.
(27) See Article 43 of Regulation (EU) 2015/323. 
(27) Glej člen 43 Uredbe (EU) št. 2015/323.
(28) African Union, Burkina Faso, Burundi, Central African Republic, Democratic Republic of the Congo, Ghana, Guinea-Bissau, Haiti, Ivory Coast, Kenya, Madagascar, Malawi, Mali, Mozambique, Niger, Nigeria, Papua New Guinea, Tanzania and Uganda. 
(28) Afriška unija, Burkina Faso, Burundi, Srednjeafriška republika, Demokratična republika Kongo, Gana, Gvineja Bissau, Haiti, Slonokoščena obala, Kenija, Madagaskar, Malavi, Mali, Mozam-bik, Niger, Nigerija, Papua Nova Gvineja, Tanzanija in Uganda.
(29) DG DEVCO: 29 payments; ECHO: seven payments for humanitarian aid. 
(29) GD DEVCO: 29 plačil; ECHO: sedem plačil za humanitarno pomoč.
EN C 375/300 Official Journal THE COURT’S OBSERVATIONS (d) we reviewed the annual activity report (AAR) by the Director-General of DG DEVCO; and (e) we followed up our previous recommendations. 
C 375/300 Uradni list Evropske unije 13.10.2016 SL UGOTOVITVE SODIŠČA ODGOVORI KOMISIJE (d) Sodišče je pregledalo letno poročilo o dejavnostih generalnega direktorja GD DEVCO ter (e) spremljalo izvajanje svojih prejšnjih priporočil.
As indicated in paragraph 6, DG DEVCO implements most of the external assistance instruments financed from the general budget and the EDFs. 
Kot je omenjeno v odstavku 6, GD DEVCO izvaja večino instrumentov zunanje pomoči, ki se financirajo iz splošnega proračuna in ERS.
Our observations concerning both the systems and the reliability of the AAR and the Director-General’s declaration for 2015 relate to DG DEVCO’s entire area of responsibility. 
Opažanja Sodišča o sistemih ter o zanesljivosti letnega poročila o dejavnostih in izjave generalnega direktorja za leto 2015 se nanašajo na celotno področje odgovornosti GD DEVCO.
Reliability of accounts 22. 
Zanesljivost računovodskih izkazov 22.
Following our observation in the 2014 annual re-port(30), the Commission included budget support contracts in the cut off estimation of accrued charges for 2015. 
Na podlagi ugotovitev Sodišča iz letnega poročila za leto 2014(30) je Komisija pogodbe o proračunski podpori vključila v oceno vnaprej vračunanih stroškov na podlagi časovnega preseka za leto 2015.
The Commission also took measures to address the issues raised in the 2013 and 2014 annual reports (31) on the recovery of interest on pre-financing. 
Komisija je sprejela tudi ukrepe za obravnavo zadev, obravnavanih v letnih poročilih za leti 2013 in 2014(31), o izterjavi obresti na predfinanciranje.
For interest generated on pre-financing above 750 000 euro, the Commission has put in place an estimation method based on average interest rates and confirmation requests to a sample of delegations. 
Za obresti na predfinanciranje, višje od 750 000 EUR, je Komisija uvedla metodo ocenjevanja na podlagi povprečnih obrestnih mer in zahteve za potrditev za vzorec delegacij.
For interest on pre-financing between 250 000 and 750 000 euro, the IT tool developed at the end of 2014 became operational and allowed the Commission to properly record 2,5 million euro of earned interest in the 2015 financial statements. 
Orodje IT za evidentiranje obresti na predfinanciranje v višini od 250 000 EUR do 750 000 EUR, razvito konec leta 2014, je začelo delovati in omogočilo Komisiji pravilno evidentiranje 2,5 milijona EUR natečenih obresti v računovodskih izkazih za leto 2015.
We reviewed a sample of ten recovery orders amounting to 17,7 million euro, which were recorded as operational revenue — recovery of expenses (totalling 35,9 million euro). 
Sodišče je pregledalo vzorec desetih nalogov za izterjavo v višini 17,7 milijona EUR, prikazanih kot prihodki iz poslovanja – izterjava stroškov (v skupnem znesku 35,9 milijona EUR).
In three cases, unspent pre-financing amounting to 9,6 million euro was incorrectly recorded as operational revenue and thus overstated the economic result of the year in the provisional financial statements. 
V treh primerih je bilo neporabljeno predfinanciranje v višini 9,6 milijona EUR nepravilno evidentirano kot prihodki iz poslovanja, zaradi česar je bil v začasnih računovodskih izkazih previsoko naveden poslovni izid leta.
Although these three cases were corrected by the Commission in the final financial statements, it is likely that similar errors could have occurred in other recovery orders due to the systemic nature (32) of the issue (33). of the European Union THE COMMISSION’S REPLIES 13.10.2016 24. 
Čeprav je Komisija te tri primere v svojih končnih računovodskih izkazih popravila, je verjetno, da bi lahko prišlo do podobnih napak v drugih nalogih za izterjavo zaradi sistemske narave (32) te zadeve (33). 24.
The Commission will take the necessary measures in order to prevent, detect and correct these errors in the future. 
Komisija bo sprejela potrebne ukrepe, da bi se v prihodnosti te napake preprečile, odkrile in odpravile.
In two of three cases identified by the Court of Auditors, a pre-financing amount was open at the time of recovery. 
V dveh od treh primerov, ki jih je ugotovilo Računsko sodišče, je bil znesek predhodnega financiranja v času izterjatve neporavnan.
Those two errors have been corrected, as reflected in the final accounts (for a total error of EUR 2,1 million). 
Ti napaki sta bili popravljeni, kot se odraža v končnih računovodskih izkazih (za celotno napako v višini 2,1 milijona EUR).
In the remaining case (EUR 7,5 million), it would not have been possible to record in 2015 a decrease of pre-financing, since no pre-financing amount was open at the time of recovery. 
V preostalem primeru (7,5 milijona EUR) v letu 2015 ni bilo mogoče zabeležiti zmanjšanja predhodnega financiranja, ker v času izterjatve ni bil neporavnan noben znesek predhodnega financiranja.
(30) Paragraph 4 of the 2014 annual report. 
(30) Odstavek 4 letnega poročila za leto 2014.
(31) Paragraph 25 of the 2014 annual report and paragraph 20 of the 2013 annual report. 
(31) Odstavek 25 letnega poročila za leto 2014 in odstavek 20 letnega poročila za leto 2013.
(32) Incorrect classification of a recovery order in the accounting system by encoding officers. 
(32) Uradniki, ki vnašajo podatke v računovodski sistem, nepravilno razvrščajo naloge za izterjavo.
(33) Recovery of unspent prefinancing incorrectly recorded as recovery due to error or irregularity has also affected the estimation of DG DEVCO’s future corrective capacity. 
(33) Izterjava neporabljenega predfinanciranja, nepravilno evidentirana kot izterjava zaradi napake ali nepravilnosti, je vplivala tudi na oceno prihodnje popravne zmogljivosti GD DEVCO.
See paragraph 50 and footnote 61 of this report. 
Glej odstavek 50 in opombo 61 tega poročila.
EN 13.10.2016 Official Journal of the European Union C 375/301 THE COURT’S OBSERVATIONS Regularity of transactions Revenue 25. 
13.10.2016 Uradni list Evropske unije C 375/301 SL UGOTOVITVE SODIŠČA Pravilnost transakcij Prihodki 25.
Payments 26. 
Plačila 26.
Annex 1 contains a summary of the results of payment transaction testing. 
V Prilogi 1 so povzeti rezultati preizkušanja plačilnih transakcij.
Of the 140 payment transactions examined, 35 (25 %) were affected by error. 
Napaka je vplivala na 35 (25 %) od 140 preučenih plačilnih transakcij.
On the basis of the 28 errors we have quantified, the estimated level of error is 3,8 % (34). 
Na podlagi 28 napak, ki jih je Sodišče količinsko opredelilo, ocenjena stopnja napake znaša 3,8 % (34).
When excluding the 15 budget support and 17 notional approach transactions, referred to in paragraphs 9 to 12, from the audited sample, the estimated level of error is 5,8 % (35). 
Če se iz revidiranega vzorca izključi 15 transakcij proračunske podpore in 17 transakcij hipotetičnega pristopa, omenjenih v odstavkih od 9 do 12, ocenjena stopnja napake znaša 5,8 % (35).
Figure 3 presents the extent to which the different types of error contributed to our estimated level of error for 2015. 
Na sliki 3 je prikazano, koliko so različne vrste napak prispevale k naši oceni stopnje napake za leto 2015.
Errors relating to the absence of supporting documents and non-compliance with procurement rules account for 70 % of the estimated level of error. 
Napake, povezane s tem, da ni bilo dokazil, in z neupoštevanjem pravil za javno naročanje pomenijo 70 % ocenjene stopnje napake.
(34) We calculated our estimate of error from a representative sample. 
(34) Sodišče svojo oceno napake izračuna iz reprezentativnega vzorca.