natgillin/translations-raw huggingface dataset:
External aid, Development and Enlargement . . . . . . . . . . Research and other Internal Policies . . .. .. ... .. .. .. . Administrative and other expenditure . .. .. ... .. .. .. . 
Zunanja pomoč, razvoj in širitev .. Raziskave in druge notranje politike Upravni in drugi odhodki . . . . . . .
EN 10.11.2011 OfficialJournaloftheEuropeanUnion 7 GENERAL INTRODUCTION 0.1. The European Court of Auditors is the institution estab­ lished by the Treaty to carry out the audit of European Union (EU) finances. 
SL 10.11.2011 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 acts as the inde­ pendent guardian of the financial interests of the citizens of the Union and contributes to improving EU financial management. 
Kot zunanji revizor EU deluje kot neodvisni varuh finančnih interesov drža­ vljanov Unije in prispeva k izboljševanju finančnega poslovo­ denja EU.
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 0.2. 
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.
This is the Court’s 34th Annual Report on the imple­ mentation of the EU budget. It covers the 2010 financial year. 
0.2 Toje34.letnoporočiloSodiščaoizvrševanjuproračuna EU in se nanaša na proračunsko leto 2010.
A separate Annual Report covers the European Development Funds. 0.3. 
Evropski razvojni skladi so obravnavani v ločenem letnem poročilu.
The Court’s Annual Report, together with its special reports, provides a basis for the discharge procedure, in which the European Parliament decides whether the European Commission 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.
The Court forwards its annual report to national parliaments at the same time as to the European Parliament and the Council. 0.4. 
Sodišče svoje letno poročilo hkrati pošlje nacionalnim parlamentom ter Evropskemu parlamentu in Svetu.
The central part of the annual report is the Court’s statement of assurance (the ‘DAS’) on the reliability of the annual accounts of the EU and on the legality and regularity of transactions (referred to in the report as ‘regularity of trans­ actions’). 
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“).
The statement of assurance itself begins the report; the material which follows reports mainly on the audit work underlying the statement of assurance. — Chapter 1 contains the statement of assurance and a summary of the results of the Court’s audit on the reliability of accounts and on the regularity of transactions, as well as a summary report on the management of the budget in 2010. — Chapters 2 to 7 provide detailed audit findings in the form of ‘specific assessments’ of EU revenue and expenditure. 
Izjava o zanesljivosti je objavljena na začetku poročila, v večini gradiva, ki sledi, pa Sodišče v glavnem poroča o revizijskem delu, na katerem temelji izjava o zane­ sljivosti. — Poglavje 1 vsebuje izjavo o zanesljivosti in povzetek rezul­ tatov revizije Sodišča o zanesljivosti računovodskih izkazov in pravilnosti transakcij ter kratko predstavitev upravljanja proračuna v letu 2010, — v poglavjih od 2 do 7 so navedene natančne revizijske ugotovitve v obliki „posebnih ocen“ prihodkov in odhodkov EU.
Chapter 2 deals with the revenue side of the EU budget, Chapters 3 to 7 with five groups of 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 od 3 do 7 pa pet 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 2007-2013 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.
0.5. 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. 
0.5 Posebneocenevglavnemtemeljijonarezultatihpreiz­ 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.
This year’s Annual Report differs in a number of significant respects from its predecessors. — The form and content of the Statement of Assurance reflect revised international audit standards which entered into force at the beginning of 2011 (1). — The structure of the specific assessments has been altered so as to give a more useful analysis of EU spending. 
0.6 Letošnje letno poročilo se v več pomembnih vidikih razlikuje od prejšnjih. — Oblika in vsebina izjave o zanesljivosti odražata prenovljene mednarodne revizijske standarde, ki so začeli veljati na začetku leta 2011 (1). — Struktura posebnih ocen je bila spremenjena zaradi zagoto­ vitve koristnejše analize porabe EU.
Chapter 4 includes EU expenditure on energy and transport together with spending from the Structural Funds and the Cohesion Fund. Education, citizenship, economic and financial affairs and research, meanwhile, are reported on in Chapter 6 — Research and other Internal Policies. — A new chapter on performance audit issues (Chapter 8) analyses the assessment of performance set out in the Annual Activity Reports presented by three of the Commission’s Directors-General; and identifies significant common themes in the special reports which the Court has adopted in 2010. 
Poglavje 4 obravnava porabo EU za energetiko in promet ter porabo za strukturne sklade in Kohezijski sklad, o izobraževanju, državljanstvu, gospodarskih in finančnih zadevah ter raziskavah pa se poroča v poglavju 6 – Raziskave in druge notranje politike. — V novem poglavju o vprašanjih revizije smotrnosti poslo­ vanja (poglavje 8) je analizirana ocena smotrnosti poslovanja iz letnih poročil o dejavnostih, ki so jih predstavili trije generalni direktorji Komisije, hkrati pa so opredeljene pomembne skupne teme v posebnih poročilih, ki jih je Sodišče sprejelo v letu 2010.
0.7. 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 VtemdokumentusopredstavljenitudiodgovoriKomi­ sije na opažanja Sodišča ali odgovori drugih institucij in organov EU, kjer je ustrezno.
In some of its replies the Commission reinterprets the Court’s findings or attributes to the Court conclusions which it has not reached. 
Komisija v nekaterih svojih odgo­ vorih daje ugotovitvam Sodišča drugačen pomen ali pa Sodišču pripisuje zaključke, ki jih ni sprejelo.
The Court’s description of its findings and conclusions takes into account the comments of the auditee. 
Sodišče v opisu svojih ugotovitev in zaključkov upošteva pripombe revidiranca.
However it is the Court’s respon­ sibility, as external auditor, to report its audit findings, to draw conclusions from those findings, and thus to provide an inde­ pendent and impartial assessment of the reliability of the accounts as well as of the legality and regularity of transactions. 
Vendar je Sodišče tisto, ki je kot zunanji revizor odgovorno, da poroča o svojih revizijskih ugotovitvah in da na podlagi teh sprejme zaključke ter tako zagotovi neodvisno in nepristransko oceno zanesljivosti računovodskih izkazov ter zakonitosti in pravil­ nosti transakcij.
(1) In particular ISSAI 1705 Modifications to the Opinion in the Inde­ pendent Auditor’s Report and ISSAI 4200 Compliance Audit Related to the Audit of Financial Statements. 
(1) Zlasti ISSAI 1705 – spremembe mnenja v poročilu neodvisnega revizorja in ISSAI 4200 – revizija skladnosti v zvezi z revizijo računovodskih izkazov.
EN 10.11.2011 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 Opinion on the reliability of the accounts Paragraph I-XII VII-VIII Opinion on the legality and regularity of the transactions underlying the accounts IX-XII Introduction 1.1-1.5 Audit findings for the 2010 financial year Reliability of accounts Regularity of transactions Summary of the DAS specific assessments Comparison with previous years’ results Reliability of Commission management representations Annual activity reports and declarations by Directors-General Opinion of the Commission’s internal auditor Synthesis report of the Commission Implications of increased use of pre-financing Budgetary management 1.6-1.25 1.6-1.8 1.9-1.16 1.9-1.14 1.15-1.16 1.17-1.25 1.17-1.20 1.21-1.22 1.23-1.25 1.26-1.37 1.38-1.44 
SL 10.11.2011 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 transakcij, povezanih z računovodskimi izkazi Uvod Revizijske ugotovitve za proračunsko leto 2010 Zanesljivost računovodskih izkazov Pravilnost transakcij Povzetek posebnih ocen za DAS Primerjava z rezultati iz prejšnjih let Zanesljivost poslovodskih predstavitev Komisije Letna poročila o dejavnostih in izjave generalnih direktorjev Mnenje notranjega revizorja Komisije Zbirno poročilo Komisije Posledice povečane rabe predfinanciranja Upravljanje proračuna Odstavek I–XII VII–VIII IX–XII 1.1–1.5 1.6–1.25 1.6–1.8 1.9–1.16 1.9–1.14 1.15–1.16 1.17–1.25 1.17–1.20 1.21–1.22 1.23–1.25 1.26–1.37 1.38–1.44
EN 10 OfficialJournaloftheEuropeanUnion 10.11.2011 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 2010; and (b) the legality and regularity of the transactions underlying those accounts. Management’s responsibility II. 
SL 10 UradnilistEvropskeunije 10.11.2011 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 2010, ter (b) zakonitost in pravilnost z njimi povezanih transakcij.
In accordance with Articles 310 to 325 of the TFEU and the Financial Regulation, management 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 (3); 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 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 (3), 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 and bodies 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 foreseen in the Financial Regulation. 
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 in organi, 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 zagotavljanje zakonitosti in pravilnosti z izkazi povezanih transakcij, je odvisno od načina izvrševanja proračuna, predvidenega v finančni uredbi.
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 načrtovanje, izvajanje in vzdrževanje uspešne in učinkovite notranje kontrole, vključno z zadostnim nadzorom in ustreznimi ukrepi za preprečevanje nepravilnosti in goljufij ter po potrebi sodnimi postopki za izterjavo nepravilno plačanih 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). 
Ne glede na uporabljen način izvrševanja proračuna je za zakonitost in pravilnost transakcij, povezanih z računovodskimi izkazi Evropske unije, odgovorna Komisija (člen 317 PDEU).
Auditor’s responsibility III. 
Odgovornost revizorja III.
The Court’s responsibility is to provide, on the basis of its 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 transactions underlying them. 
Sodišče je odgovorno na podlagi svoje revizije Evropskemu parlamentu in Svetu zagotoviti izjavo o zanesljivosti računovodskih izkazov ter o zakonitosti in pravilnosti z njimi povezanih transakcij.
The Court conducted its audit in accordance with the IFAC International Standards on Auditing and Codes of Ethics and the INTOSAI International Standards of Supreme Audit Institutions. 
Sodišče je revizijo izvedlo v skladu z mednarodnimi standardi revidiranja in etičnim kodeksom MZRS ter mednarodnimi standardi za vrhovne revizijske institucije INTOSAI.
These standards require that the Court plans and performs the audit to obtain reasonable assurance whether the annual accounts of the European Union are free from material misstatement and the transactions underlying them are legal and regular. _____________ (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). 
Ti standardi določajo, da mora Sodišče revizijo načrtovati in opraviti tako, da pridobi razumno zagotovilo, da v letnih računovodskih izkazih Evropske unije ni pomembnih napačnih navedb in da so z njimi povezane transakcije zakonite in pravilne. _____________ (1) Konsolidirani računovodski izkazi zajemajo bilanco stanja, izkaz poslovnega izida, izkaz denarnih tokov, izkaz sprememb neto sredstev, povzetek pomembnih računovodskih politik 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 računovodskih načel in druga pojasnila.
(3) 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. 
(3) 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.
In accordance with the Financial Regulation, the consolidated financial statements for the 2010 financial year were prepared (as they have been since the 2005 financial year) on the basis of these accounting rules adopted by the Commission’s accounting officer, which adapt accruals based accounting principles to the specific environment of the European Union, while the consolidated reports on implementation of the budget continue to be primarily based on cash movements. EN 10.11.2011 OfficialJournaloftheEuropeanUnion 11 IV. 
V skladu s finančno uredbo so bili konsolidirani računovodski izkazi za proračunsko leto 2010 pripravljeni (kot že od proračunskega leta 2005) na podlagi teh računovodskih pravil, ki jih je sprejel računovodja Komisije in s katerimi se načela računovodstva na podlagi nastanka poslovnega dogodka prilagodijo posebnemu okolju Evropske unije, medtem ko konsolidirana poročila o izvrševanju proračuna še naprej temeljijo predvsem na gotovinskih premikih.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the consolidated accounts and the legality and the regularity of the transactions underlying them. 
Revizijazajemaizvajanjepostopkovzapridobitevrevizijskihdokazovozneskihinrazkritjihvkonsolidiranihračuno­ vodskih izkazih ter o zakonitosti in pravilnosti z njimi povezanih transakcij.
In assessing those risks, the auditor considers internal control relevant to the preparation and fair presentation of the consolidated accounts and supervisory and control systems implemented to ensure legality and regularity of underlying transactions, in order to design audit procedures that are appropriate in the circumstances. 
Revizor pri ocenjevanju teh tveganj upošteva notranjo kontrolo, povezano s pripravo in pošteno pred­ stavitvijo konsolidiranih računovodskih izkazov, ter nadzorne in kontrolne sisteme, ki se izvajajo za zagotavljanje zakonitosti in pravilnosti z izkazi povezanih transakcij, da oblikuje okoliščinam primerne revizijske postopke.
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 consolidated accounts and the annual activity reports. 
Pri reviziji se ovrednotijo tudi primernost uporabljenih računovodskih politik in razumnost izdelanih računovodskih ocen ter skupna predstavitev konsolidiranih računovodskih izkazov in letnih poročil o dejavnostih.
V. In the context of revenue, the Court’s audit of Value Added Tax-and Gross National Income-based own resources takes as its starting point the receipt by the Commission of the macroeconomic aggregates prepared by the Member States, and then assesses the Commission’s systems for processing the data until they are included in the final accounts and the contributions by the Member States have been received. 
V. V zvezi s prihodki Sodišče pri reviziji lastnih sredstev iz naslova davka na dodano vrednost in bruto nacionalnega dohodka izhaja iz makroekonomskih statističnih agregatov, ki jih pripravijo države članice in jih pošljejo Komisiji, nato pa oceni sisteme Komisije za obdelavo podatkov do trenutka, ko so zajeti v končne računovodske izkaze in ko so prejeti prispevki držav članic.
For traditional own resources, the Court examines the accounts of the customs authorities and analyses the flow of duties until the amounts are recorded in the final accounts and received by the Commission. 
Pri tradicionalnih lastnih sredstvih Sodišče preuči računovodske izkaze carinskih organov in analizira tok dajatev do trenutka, ko so zneski evidentirani v končnih računovodskih izkazih in jih je Komisija prejela.
The Court considers that the audit evidence obtained is sufficient and appropriate to provide a basis for its statement of assurance. 
Sodišče meni, da so pridobljeni revizijski dokazi zadostni in ustrezni, da zagotavljajo osnovo za njegovo izjavo o zanesljivosti.
Reliability of the accounts Opinion on the reliability of the accounts VII. 
Zanesljivost računovodskih izkazov Mnenje o zanesljivosti računovodskih izkazov VII.
In the Court’s opinion, the annual accounts of the European Union present fairly, in all material respects, the financial position of the Union as of 31 December 2010, and the results of its operations and its cash flows for the year then ended, in accordance with the provisions of the Financial Regulation and the accounting rules adopted by the Commission’s accounting officer. 
Sodišče meni, da letni računovodski izkazi Evropske unije v vseh pomembnih vidikih pošteno predstavljajo finančno stanje Unije na dan 31. decembra 2010 ter rezultate njenih dejavnosti in njene denarne tokove za leto, ki se je takrat končalo, v skladu z določbami finančne uredbe in računovodskimi pravili, ki jih je sprejel računovodja Komisije.
Emphasis of matter in relation to the reliability of the accounts VIII. 
Poudarjena zadeva v zvezi z zanesljivostjo računovodskih izkazov VIII.