natgillin/translations-raw huggingface dataset:
The 5 6 In accordance with Council Act of 12 March 1999 adopting rules on the EPF and Council Decision of 28 June 2011 amending the latter, the accounts are prepared on the basis of The Netherlands accounting rules on Pension Funds, namely Directive 610 of the Dutch financial reporting rules, and on the international Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board. 
Pri oceni tega tveganja revizor upošteva vse notranje kontrole, ki se izvajajo za pripravo in pošteno predstavitev računovodskih 5 6 3 V skladu z Aktom Sveta z dne 12. marca 1999 o sprejetju pravil o Pokojninskem skladu Europola in Sklepom Sveta z dne 28. junija 2011 o spremembi Akta so računovodski izkazi pripravljeni na osnovi računovodskih pravil Nizozemske za pokojninske sklade, in sicer na podlagi Direktive 610 za nizozemska pravila računovodskega poročanja, ter na podlagi mednarodnih standardov računovodskega poročanja (MSRP), ki jih je izdal Odbor za mednarodne računovodske standarde.
Article 185(2) of Council Regulation (EC, Euratom) No 1605/2002 (OJ L 248, 16.9.2002, p. 
Člen 185(2) Uredbe Sveta (ES, Euratom) št. 1605/2002 (UL L 248, 16.9.2002, str.
In assessing these risks, the auditor considers any internal controls relevant to the preparation and fair presentation of the accounts, as well as the supervisory and control systems that are implemented to ensure the legality and regularity of underlying transactions, and designs audit procedures that are appropriate in the circumstances. 
izkazov, ter nadzorne in kontrolne sisteme, s katerimi se zagotavljata zakonitost in pravilnost z njimi povezanih transakcij, da se pripravijo okoliščinam primerni revizijski postopki.
In the Court’s opinion, the Fund’s annual accounts present fairly, in all material respects, its financial position as at 31 December 2014 and the results of its operations and its cash flows for the year then ended, in accordance with the provisions of its Financial Regulation and the accounting rules adopted by the Council. 
Po mnenju Sodišča letni računovodski izkazi Sklada v vseh pomembnih pogledih pošteno predstavljajo njegov finančni položaj na dan 31. decembra 2014 ter njegov poslovni izid in denarne tokove za tedaj končano leto v skladu z določbami njegove finančne uredbe in računovodskimi pravili, ki jih je sprejel Svet.
Emphasis of Matter 10. The Court draws attention to Notes 2.6 and 2.7 to the Fund’s Annual Report 2014. 
Poudarjena zadeva 10. Sodišče opozarja na opombi 2.6 in 2.7 k letnemu poročilu Sklada za leto 2014.
However, it is expected that 2015 will lead to a further settlement of most of the currently still unpaid pension rights via a transfer to another pension scheme and that by 31 December 2015 there will be no active participants. 
Vendar se pričakuje, da bo leta 2015 večina še neizplačanih pokojninskih pravic poravnana s prenosom v drug sistem pokojninskega zavarovanja in da po 31. decembru 2015 ne bo več aktivnih udeležencev.
The Fund’s Board and Europol’s Management Board together with the Council are currently assessing options for the future of the Fund, one of which is liquidation shortly after 31 December 2015. 
Odbor Sklada in upravni odbor Europola sedaj skupaj s Svetom ocenjujeta možnosti za prihodnost Sklada, med katerimi je tudi likvidacija kmalu po 31. decembru 2015.
For the Court of Auditors Vítor Manuel da SILVA CALDEIRA President 5 ADB057227EN04-15PP-CH063-15APCFIN-RAS-EPF_2014-OR.docx 8.9.2015 
Za Računsko sodišče Vítor Manuel da SILVA CALDEIRA Predsednik 5 ADB057227SL04-15PP-CH063-15APCFIN-RAS-EPF_2014-TR.docx 8.9.2015
Year Follow-up of previous years’ comments 1 Annex I Status of corrective action (Completed / Ongoing / Outstanding / N/A) Court ́s comment Europol Staff Regulations set the capitalisation of pension contributions paid by officials at an annual rate of 3,5 %. 
Spremljanje upoštevanja pripomb iz prejšnjih let 1 Priloga I Status popravljalnega ukrepa (zaključen / se izvaja / neizveden / ni relevantno) ni relevantno Pripomba Sodišča V kadrovskih predpisih Europola je letna stopnja kapitalizacije pokojninskih prispevkov, ki jih plačajo uradniki, določena v višini 3,5 %.
However, there is no material effect on the annual accounts. 2012 N/A ADB057227EN04-15PP-CH063-15APCFIN-RAS-EPF_2014-OR.docx 8.9.2015 
Vseeno pa to nima pomembnega učinka na letne računovodske izkaze. Leto 2012 DB057227SL04-15PP-CH063-15APCFIN-RAS-EPF_2014-TR.docx 8.9.2015
Europol Pension Fund THE FUND’S REPLY 10. 
Europol Pension Fund ODGOVOR SKLADA 10.
The Europol Management Board Meeting (MB) of 12-13 May 2015 unanimously agreed to propose to the legislator the dissolution of the Europol Pension Fund (EPF), alongside the redistribution of the general reserve (‘surplus’) of the fund to its contributors. 
UpravniodborEuropolajenaseji12.in13.maja2015soglasnosklenil,dabozakonodajalcupredlagal,najrazpusti Europolov pokojninski sklad in sredstva iz njegove splošne rezerve („presežke“) prerazporedi med vlagatelje.
The corresponding legal instrument is currently being examined by the concerned prepartory bodies of the Council. EPF reply 
Zadevna pripravljalna telesa Sveta trenutno proučujejo ustrezni pravni instrument. EPF – SL
C 449/148 Official Journal of the European Union 1.12.2016 REPORT on the closing report pursuant to Council Decision (EU) 2015/1889 on the dissolution of the Europol Pension Fund as of 1 January 2016, together with the FundŐs and EuropolŐs reply (2016/C 449/27) INTRODUCTION 1. 
C 449/148 Uradni list Evropske unije 1.12.2016 POROČILO o končnem poročilu v skladu s Sklepom Sveta (EU) 2015/1889 o razpustitvi pokojninskega sklada Europola s 1. januarjem 2016 z odgovorom Sklada in Europola (2016/C 449/27) UVOD 1.
The Europol Pension Fund (hereinafter Ôthe FundŐ, aka ÔEPFŐ), was established by Article 37, Appendix 6, of the former Staff Regulations of the European Police Office (ÔEuropolŐ). 
Pokojninski sklad Europola (v nadaljnjem besedilu: Sklad ali EPF) je bil ustanovljen s členom 37 Dodatka 6 k nekdanjim kadrovskim predpisom Evropskega policijskega urada (Europol).
Rules on the implementation of the Fund were approved by Council Act of 12 March 1999 (1) and amended by Council Decision 2011/400/EU (2). 
Izvedbena pravila Sklada so bila potrjena z Aktom Sveta z dne 12. marca 1999 (1) in spremenjena s Sklepom Sveta 2011/400/EU (2).
The objective of the Fund was to finance and pay pensions for staff already employed by Europol before it became a European Agency on 1 January 2010. 
Cilj Sklada je bilo financiranje in plačevanje pokojnin uslužbencem, ki so bili v Europolu zaposleni že pred 1. januarjem 2010, ko je ta postal agencija EU.
On 8 October 2015, the Council decided to dissolve the Fund as of 1 January 2016 and to transfer the residual activities to Europol (3). 
8. oktobra 2015 je Svet sklenil, da bo s 1. januarjem 2016 Sklad razpustil in njegove preostale dejavnosti prenesel na Europol (3).
The management board of the Fund has prepared a report showing the FundŐs closing asset and liability situation (Ôclosing reportŐ) (4). 
Upravni odbor Sklada je pripravil poročilo, v katerem je prikazano končno stanje sredstev in obveznosti (končno poročilo) (4).
The audit approach taken by the Court comprises analytical audit procedures, direct testing of transactions and an assessment of the FundŐs internal controls. 
Revizijski pristop Sodišča vključuje analitične revizijske postopke, neposredno preizkušanje transakcij in oceno notranjih kontrol Sklada.
This is supplemented by evidence provided by the work of other auditors (5) and an analysis of management representations. 
Dopolnjujejo jih dokazi, pridobljeni z delom drugih revizorjev(5) in analizo poslovodskih predstavitev.
INDEPENDENT AUDITORŐS REPORT 3. 
POROČILO NEODVISNEGA REVIZORJA 3.
Pursuant to Article 3 of Council Decision (EU) 2015/1889 of 8 October 2015 on the dissolution of the Europol Pension Fund, the Court has audited the FundŐs closing report as of 1 January 2016. 
V skladu s členom 3 Sklepa Sveta (EU) 2015/1889 z dne 8. oktobra 2015 o razpustitvi pokojninskega sklada Europola je Sodišče revidiralo končno poročilo Sklada o stanju na dan 1. januarja 2016.
The management boardŐs responsibility 4. 
Odgovornost upravnega odbora 4.
The FundŐs management board is responsible for the preparation and fair presentation of the closing report (6). 
Upravni odbor Sklada je odgovoren za pripravo in pošteno predstavitev končnega poročila(6).
This includes designing, implementing and maintaining an internal control system relevant to the preparation and fair presentation of the closing report that is free from material misstatement, whether due to fraud or error; applying the accounting rules for the Fund as adopted by the Council (7) and making accounting estimates that are reasonable in the circumstances. 
To vključuje zasnovo, izvajanje in vzdrževanje sistema notranjih kontrol, ki se uporablja za pripravo in pošteno predstavitev končnega poročila brez pomembno napačne navedbe zaradi goljufije ali napake, uporabo računovodskih pravil Sklada, ki jih je sprejel Svet (7), in pripravo okoliščinam primernih računovodskih ocen.
The auditorŐs responsibility 5. 
Revizorjeva odgovornost 5.
The CourtŐs responsibility is, on the basis of its audit, to provide the European Parliament and the Council (8) a report on the closing report. 
Sodišče je odgovorno, da na podlagi svoje revizije Evropskemu parlamentu in Svetu predloži poročilo o končnem poročilu (8).
These standards require the Court to plan and perform the audit to obtain reasonable assurance as to whether the closing report is free from material misstatement. 
Ti standardi določajo, da mora Sodišče revizijo načrtovati in opraviti tako, da pridobi razumno zagotovilo, da končno poročilo ne vsebuje pomembno napačne navedbe.
The audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the closing report. 
Revizija vključuje izvajanje postopkov za pridobitev revizijskih dokazov o zneskih in razkritjih v končnem poročilu.
The procedures selected depend on the auditorŐs judgement, which is based on an assessment of the risks of material misstatement of the amounts in the closing report whether due to fraud or error. 
Postopki so odvisni od revizorjeve presoje, ki temelji na oceni tveganja pomembno napačne navedbe zneskov v končnem poročilu, ne glede na to, ali gre za goljufijo ali napako.
In assessing these risks, the auditor considers any internal controls relevant to the preparation and fair presentation of the closing report. 
Pri oceni tega tveganja revizor upošteva vse notranje kontrole, ki se izvajajo za pripravo in pošteno predstavitev končnega poročila.
The audit also entails evaluating the appropriateness of accounting policies, the reasonableness of accounting estimates and the overall presentation of the amounts in the closing report. 
Med revizijo se tudi ovrednotijo primernost računovodskih usmeritev, sprejemljivost računovodskih ocen in celotna predstavitev zneskov v končnem poročilu.
(1) Document 5397/99 on the CouncilŐs public register: http://register.consilium.europa.eu/ (2) OJ L 179, 7.7.2011, p. 
(1) Dokument 5397/99 v javnem registru Sveta: http://register.consilium.europa.eu/. (2) UL L 179, 7.7.2011, str.
(3) Council Decision (EU) 2015/1889 of 8 October 2015 on the dissolution of the Europol Pension Fund (OJ L 276, 21.10.2015, p. 
(3) Sklep Sveta (EU) 2015/1889 z dne 8. oktobra 2015 o razpustitvi pokojninskega sklada Europola (UL L 276, 21.10.2015, str.
(4) Article 3 of Council Decision (EU) 2015/1889. 
(4) Člen 3 Sklepa Sveta (EU) 2015/1889.
(5) The closing report was audited by an independent external audit company. 
(5) Končno poročilo je revidirala neodvisna zunanja revizijska družba.
(6) See footnote 4. 
(6) Glej opombo 4.
(7) In accordance with Council Act of 12 March 1999 adopting rules on the EPF and Council Decision of 28 June 2011 amending the latter, the accounts are prepared on the basis of The Netherlands accounting rules on Pension Funds, namely Directive 610 of the Dutch financial reporting rules, and on the international Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board. 
(7) V skladu z Aktom Sveta z dne 12. marca 1999 o sprejetju pravil o Pokojninskem skladu Europola in Sklepom Sveta z dne 28. junija 2011 o spremembi Akta je zaključni račun pripravljen na osnovi računovodskih pravil Nizozemske za pokojninske sklade, in sicer na podlagi Direktive 610 za nizozemska pravila računovodskega poročanja, ter na podlagi mednarodnih standardov računovodskega poročanja (MSRP), ki jih je izdal Odbor za mednarodne računovodske standarde.
(8) See footnote 4. 
(8) Glej opombo 4.
EN 
SL
The Court considers that the audit evidence obtained is sufficient and appropriate to provide a basis for its report. 
Sodišče meni, da so pridobljeni revizijski dokazi zadostna in ustrezna osnova za njegovo poročilo.
CourtŐs Opinion 8. 
Mnenje Sodišča 8.
In the CourtŐs opinion, the closing report presents fairly, in all material respects, the FundŐs financial position as at 1 January 2016 in accordance with the provisions of Council Decision (EU) 2015/1889 of 8 October 2015 and the accounting rules adopted by the Council. 
Sodišče meni, da končno poročilo v vseh pomembnih pogledih pošteno predstavlja finančni položaj Sklada na dan 1. januarja 2016 v skladu s Sklepom Sveta (EU) 2015/1889 z dne 8. oktobra 2015 in računovodskimi pravili, ki jih je sprejel Svet.
OTHER COMMENTS 10. 
DRUGE PRIPOMBE 10.
The annexes to the closing report contain the amounts to be forwarded to Europol and those to be refunded to the Member States, the general budget of the European Union as well as the former active participants and their lawful heirs respectively (9). 
V prilogah h končnemu poročilu so navedeni zneski, ki jih je treba nakazati Europolu, in tisti, ki jih je treba vrniti državam članicam, splošnemu proračunu Evropske unije ter nekdanjim aktivnim udeležencem in njihovim zakonitim dedičem (9).
The annexes were audited by an independent external audit company. It concluded in its assurance report that they were prepared, in all material aspects, in accordance with the Council Decision. 
Priloge je revidirala neodvisna zunanja revizijska družba, ki je v svojem poročilu o zagotovilu zaključila, da so bile priloge v vseh pomembnih pogledih pripravljene v skladu s sklepom Sveta.
For the Court of Auditors Vtor Manuel da SILVA CALDEIRA President (9) Article 4 of Council Decision (EU) 2015/1889. 
Za Računsko sodišče Vítor Manuel da SILVA CALDEIRA Predsednik (9) Člen 4 Sklepa Sveta (EU) 2015/1889.
EN C 449/150 Official Journal of the European Union 1.12.2016 THE FUNDŐS AND EUROPOLŐS REPLY The Fund and Europol have taken note of the CourtŐs report regarding the closing report of the Fund. 
SL C 449/150 Uradni list Evropske unije 1.12.2016 ODGOVOR SKLADA IN EUROPOLA Sklad in Europol sta se seznanila s poročilom Sodišča glede zaključnega poročila Sklada.
C 311/92 EN Official Journal of the European Union REPORT on the annual accounts of the European Railway Agency for the financial year 2007 together with the AgencyŐs replies 5.12.2008 (2008/C 311/14) CONTENTS INTRODUCTION ........................................................... STATEMENTOFASSURANCE ................................................. 
3–6 93 OPAŽANJA................................................................
7-11 93 Tables1to4 .......................................................................... 
7–11 93 Tabele1do4 .........................................................................
95 TheAgencyŐsreplies................................................................... 
95 OdgovoriAgencije ....................................................................
99 Paragraph Page 1-2 93 3-6 93 
99 Odstavek Stran
5.12.2008 EN Official Journal of the European Union C 311/93 INTRODUCTION 1. 
5.12.2008 SL Uradni list Evropske unije C 311/93 UVOD 1.
The European Railway Agency (hereinafter referred to as the Agency) was created by Regulation (EC) No 881/2004 of the European Parliament and of the Council of 29 April 2004 (1). 
Evropska železniška agencija (v nadaljnjem besedilu „Agencija“) je bila ustanovljena z Uredbo (ES) št. 881/2004 Evropskega parlamenta in Sveta z dne 29. aprila 2004 (1).
The AgencyŐs aim is to enhance the level of interoperability of railway systems and to develop a common approach to safety in order to contribute to creating a more competitive European railway sector with a high level of safety. 
Njen cilj je izboljšati stopnjo interoperabilnosti železniških sistemov in razviti skupni pristop k varnosti, da bi tako prispevala k vzpostavitvi konkurenčnejšega evropskega železniškega sektorja z visoko stopnjo varnosti.
The AgencyŐs accounts for the financial year ended 31 December 2007 (3) were drawn up by its Executive Director, pursuant to Article 39 of Regulation (EC) No 881/2004, and sent to the Court, which is required to give a statement of assurance on their reliability and on the legality and regularity of the underlying transactions. 
Računovodske izkaze Agencije za proračunsko leto, ki se je končalo 31. decembra 2007 (3), je v skladu s členom 39 Uredbe (ES) št. 881/2004 pripravil njen izvršni direktor, nato pa so bili poslani Sodišču, ki mora podati izjavo o njihovi zanesljivosti ter o zakonitosti in pravilnosti z njimi povezanih transakcij.
(1) OJ L 220, 21.6.2004, p. 
(1) UL L 220, 21.6.2004, str.
(3) These accounts were drawn up on 27 June 2008 and received by the Court on 1 July 2008. 
(3) Ti računovodski izkazi so bili pripravljeni 27. junija 2008, Sodišče pa jih je prejelo 1. julija 2008.
Without qualifying the above statements the Court draw attention to the observations in paragraphs 7 and 8. 
Ne da bi izrazilo pridržek glede te izjave, Sodišče opozarja na opažanji v odstavkih 7 in 8.
The AgencyŐs final budget for 2007 amounted to 16,6 million euro (including a reserve of 1,9 million euro), as compared with 14,4 million euro for 2006. 
Končni proračun Agencije za leto 2007 je znašal 16,6 milijona EUR (skupaj z rezervo v višini 1,9 milijona EUR) v primerjavi s 14,4 milijona EUR za leto 2006.
Appropriations cancelled at the end of 2007 amounted to 3,4 million euro, including the 1,9 million euro reserve which had remained unused. 
Ob koncu leta 2007 razveljavljena odobrena sredstva so znašala 3,4 milijona EUR, skupaj z 1,9 milijona EUR rezerve, ki ni bila porabljena.
This means that more than 35 % of the final 2007 appropriations had not been used during the year. 
To pomeni, da več kot 35 % končnih odobrenih sredstev za leto 2007 med letom ni bilo porabljenih.
This situation shows that the AgencyŐs programming and budgeting procedures were affected by serious weaknesses. 
Takšno stanje kaže, da so na postopke Agencije za načrtovanje programa in pripravo proračuna vplivale resne slabosti.
Despite this significant level of unused appropriations, in 2007 the Agency had requested extra cash equivalent to the sum of its whole budget. 
Agencija je v letu 2007 kljub tej precejšnji stopnji neporabljenih sredstev zaprosila za dodatna denarna sredstva v višini zneska njenega celotnega proračuna.
The fact that such large amounts were left unused shows that the AgencyŐs cash forecasts had not been prepared rigorously, which was at odds with the principle of sound financial management. 
Dejstvo, da so tako veliki zneski ostali neporabljeni, kaže, da napovedi Agencije glede potreb po denarnih sredstvih niso bile pripravljene z ustrezno strogostjo, kar ni bilo v skladu z načelom dobrega finančnega poslovodenja.
The Agency has not yet carried out a physical inventory of its fixed assets. 
Agencija še ni izvedla fizičnega popisa svojih osnovnih sredstev.
Checks of a sample of items purchased during the year showed that some of the items tested were not labelled and had therefore not been properly recorded in the inventory. 
Pregledi vzorca blaga, nakupljenega med letom, so pokazali, da nekatero blago ni bilo označeno in zato ni bilo pravilno evidentirano v inventarju.
C 311/94 EN Official Journal of the European Union 5.12.2008 10. 
C 311/94 SL Uradni list Evropske unije 5.12.2008 10.
For four selection procedures audited, some members of the Selection Board neither belonged to the group of functions for the post offered nor were in a grade at least equal to that of the post to be filled, as required by the Staff Regulations. 
Pri štirih revidiranih izbirnih postopkih nekateri člani izbirne komisije niso niti pripadali funkcijski skupini za ponujeno delovno mesto niti niso bili zaposleni v razredu, ki je vsaj enak razredu prostega delovnega mesta, kot zahtevajo Kadrovski predpisi.
In addition, the Agency had not yet finalised its recruitment procedures. 
Poleg tega Agencija še ni dokončno opredelila svojih postopkov za zaposlovanje.
Weaknesses were identified in the area of procurement. 
Slabosti so bile ugotovljene na področju javne nabave.
In one case (1) the use of a negotiated procedure was not justified. 
V enem primeru(1) ni bila upravičena uporaba postopka s pogajanji.
In another case, the Agency did not apply consistent and clear selection criteria, with the result that the evaluation of the financial and technical capacity lacked objectivity (2). 
V drugem primeru Agencija ni uporabljala doslednih in jasnih izbirnih meril, zaradi česar vrednotenje finančne in tehnične zmogljivosti ni bilo objektivno (2).
Another contract was extended twice although only one extension was allowed (3). 
Druga pogodba je bila podaljšana dvakrat, čeprav je bilo dovoljeno samo eno podaljšanje (3).
In one case, the negotiated procedure followed did not comply with the requirements of the applicable regulations and rules (4) for public procurement. 
V enem primeru uporabljen postopek s pogajanji ni bil skladen z zahtevami veljavnih uredb in pravili(4) o javnih naročilih.
For the Court of Auditors Vtor Manuel da SILVA CALDEIRA President (2) Study contract for the setting up of a database for serious train accidents (158 380 euro). 
Za Računsko sodišče Vítor Manuel da SILVA CALDEIRA Predsednik (1) Pogodba o telekomunikacijskih in internetnih storitvah (70 272 EUR).
(3) Extension of a consultancy contract (30 000 euro). 
(3) Podaljšanje pogodbe o svetovanju (30 000 EUR).
(4) Contract services for the redesign of the web site of the Agency (1) Telecommunication and Internet services contract (70 272 euro). (24 980 euro). 
(4) Pogodbene storitve za preoblikovanje spletne strani Agencije (24 980 EUR).
5.12.2008 EN Official Journal of the European Union C 311/95 Areas of Community competence deriving from the Treaty Competences of the Agency as defined in Regulation (EC) No 881/2004 of the European Parliament and of the Council Governance Resources available to the Agency in 2007 Products and services provided in 2007 Common Transport Policy Objectives Tasks 1. 
5.12.2008 SL Uradni list Evropske unije C 311/95 Področja pristojnosti Skupnosti, ki izhajajo iz Pogodbe Pristojnosti Agencije, kot jih opredeljuje Uredba (ES) št. 881/2004 Evropskega parlamenta in Sveta Vodenje Viri, ki so bili Agenciji na voljo v letu 2007 Proizvodi in storitve, zagotovljeni v letu 2007 Skupna prometna politika Cilji Naloge 1.
Administrative Board Final Budget: Safety For the purpose of implementing Article 70, and taking into account the distinctive features of transport, the Council shall, acting in accordance with the procedure referred to in Article 251 and after consulting the Economic and Social Committee and the the Committee of the Regions, lay down: To contribute, on technical matters, to the implementation of the Community legislation aimed at: Comprises one representative from each MemberState, four representatives from the Commission and six representatives, without the right to vote, from the professional sectors concerned. 
Upravni odbor Končni proračun: Varnost: Za izvajanje člena 70 in ob upoštevanju posebnosti prevoza Svet v skladu s postopkom iz člena 251 in po posvetovanju z Ekonomsko-socialnim odborom in Odborom regij določi: Na tehničnem področju prispevati k izvajanju zakonodaje Skupnosti, ki ima za cilj: 1.