natgillin/translations-raw huggingface dataset:
In practice these are treated too as if they were definitive expenditure. 
V praksi se tudi ta obravnavajo kot dokončni odhodki.
Therefore, they are not recognised and presented in the balance sheet. 
Zato niso priznana in prikazana v bilanci stanja.
The amount concerned is difficult for the Commission to quantify. 
Komisija težko količinsko opredeli zadevni znesek.
A c t i o n t a k e n b y t h e C o m m is s io n 1.34. The Commission has sought to obtain sufficient information for the final accounts. 
U k r e p i K o m i s ije 1.34 Komisija je skušala pridobiti dovolj informacij za končne računovodske izkaze.
According to the information received from the Member States at the end of June 2011, the EU contribution to FEIs amounts to 6,4 billion euro. 
Po informacijah, ki so jih konec junija 2011 poslale države članice, prispevek EU za instrumente finančnega inženiringa znaša 6,4 milijarde EUR.
Based on the estimation of the amounts not used by FEIs as at 31 December 2010, the most significant adjustments to be made were a reclassification from expenses to assets in the 2009 and 2010 accounts (see notes 2.5, 2.9, 2.10 and 3.4 to the 2010 accounts explaining the adjustments made). 
Na podlagi ocene zneskov, ki jih do 31.12.2010 instrumenti finančnega inženiringa niso porabili, so bile največje prilago­ ditve, ki bi jih bilo treba opraviti, prerazvrstitev iz stroškov v sredstva v računovodskih izkazih za leti 2009 in 2010 (glej pojasnila 2.5, 2.9, 2.10 in 3.4 k računovodskim izkazom za leto 2010, v katerih so pojasnjene opravljene prilagoditve).
The Commission corrected material problems concerning the completeness of pre-financing through cut-off bookings and adjustments (see paragraph 1.34). 
Z ak lju čki in pripo roč il a 1.35 Komisijajepomembneproblemespopolnostjopred­ financiranja popravila z vknjižbami v okviru ločitve proračun­ skih let in popravki (glej odstavek 1.34).
Nonetheless, the lack of current information on the EU funds actually used by the Member States reduces significantly the usefulness for management of the accounting information, notably for the Commission in its responsibilities for implementing the budget. _____________ (28) This amount consists of long-term pre-financing (3 820 million T H E C O M M I S S I O N ’ S R E P L I E S 1.32. It should be noted that the information requested and obtained from the Member States does not concern the amounts actually spent by the FEIs, but the amounts contributed to the FEIs. 
Vendar pomanjkanje tekočih informacij o sredstvih EU, ki jih države članice dejansko porabijo, močno zmanjšuje koristnost računovodskih informacij za vodstvo, zlasti za Komisijo pri njeni odgovor­ nosti izvrševanja proračuna. _____________ (28) Ta znesek sestavljata dolgoročno predfinanciranje (3 820 milijonov O D G O VO R I KO M I S I J E 1.32 Upoštevati je treba, da informacije, ki so bile zahtevane in pridobljene od držav članic, ne zadevajo dejanskih zneskov, ki so se porabili za instrumente finančnega inženiringa, ampak zneske, ki so bili prispevani za instrumente finančnega inženiringa.
Taking into consideration the cost-benefit criterion, the Commission made an estimate of the unused amounts on a straight line basis and reclassified them as assets. 
Komisija je ob upoštevanju merila stroškov in koristi izvedla oceno neporabljenih zneskov na linearni podlagi ter jih opredelila kot sredstva.
The assets totalling 4,8 billion euro will be entirely depreciated by the end of 2015, by virtue of the application of the current legal basis. 
Sredstva v skupni vrednosti 4,8 milijarde EUR bodo do konca leta 2015 v celoti amortizirana na podlagi veljavne pravne podlage.
See also reply to paragraph 4.32. 
Glej tudi odgovor na odstavek 4.32.
1.33. As for the FEIs mentioned above, for the aid schemes the legal basis also does not foresee any specific reporting on the amounts paid and their usage. 
1.33 V zvezi z zgoraj navedenimi instrumenti finančnega inženi­ ringa pravna podlaga glede shem pomoči tudi ne predvideva nobenega posebnega poročanja o plačanih zneskih in njihovi uporabi.
So far, the Commission has indications that under aid schemes the advances are paid for a period shorter than FEIs. 
Komisija ima za zdaj podatke, da so predplačila na podlagi shem pomoči plačana za obdobje, krajše od instrumentov finančnega inženiringa.
The inherent movements due to the normal activity and the delay in declaring the expenditure actually incurred make it difficult to quantify the financial impact of such advances. 
Gibanja zaradi običajne dejavnosti in zamuda pri prijavi dejansko nastalega odhodka otežujejo količinsko opredelitev finančnega učinka takih predplačil.
See also reply to paragraph 1.36. euro) and short-term pre-financing (955 million euro). 
Glej tudi odgovor na odstavek 1.36.
1.35. The Commission wishes to emphasise the volume and importance of the information gathered on the contributions paid into the FEIs, which is an important step towards more accurate accounting information. 
1.35 Komisija želi poudariti obseg in pomembnost informacij, zbranih v zvezi s prispevki, plačanimi v instrumente finančnega inže­ niringa, kar je pomemben korak k točnejšim računovodskim informa­ cijam.
T H E C O M M I S S I O N ’ S R E P L I E S 1.36. The accounting treatment applied was consistent in the four shared management DGs and in accordance with the legal basis. 
O D G O VO R I KO M I S I J E 1.36 Uporabljeno računovodsko obravnavanje je bilo usklajeno v štirih GD z deljenim upravljanjem in v skladu s pravno podlago.
Furthermore, it would not be feasible at this stage to change the treatment applied to the cost statements submitted by the Member States. 
Poleg tega sprememba obravnavanja, ki se uporablja za izjave o stroških, ki jih predložijo države članice, na tej stopnji ne bi bila izvedljiva.
Instead the Commission will continue to calculate an estimate of the unused amounts at year-end and make the necessary accounting adjustment. 
Namesto tega bo Komisija še naprej opravljala izračune ocene neporabljenih zneskov ob koncu leta in izvedla potreben raču­ novodski popravek.
Cost efficiency needs to be considered as the Commission must avoid that the reporting on advances required from beneficiaries becomes extremely complex and resource-consuming for all parties concerned. 
Upoštevati je treba stroškovno učinkovitost, saj se mora Komisija izogniti temu, da bi poročanje o predplačilih s strani upravičencev za vse vključene strani postalo zelo zapleteno in da bi se zanj porabilo veliko virov.
The Commission has already proposed an appropriate modification to the current sectoral legal basis in the structural funds regulation. 
Komisija je že predlagala ustrezno dopolnitev veljavne sektorske pravne podlage v uredbi o strukturnih skladih.
It will also introduce appropriate provisions in the proposals for future legal bases. 
V predloge za prihodnjo pravno podlago bo uvedla tudi ustrezne določbe.
1.37. The Commission highlights that a distinction should be made between pre-financing given under external aid and internal policies and pre-payments made under shared management, in particular concerning financial engineering instruments. 
1.37 Komisija poudarja, da je treba ločiti med predfinanciranjem, dodeljenim na podlagi zunanje pomoči in notranjih politik, ter pred­ plačili, izvedenimi na podlagi deljenega upravljanja, zlasti v zvezi z instrumenti finančnega inženiringa.
The Commission also emphasises that addressing the clearing of pre-financing before the final payments is not simply an issue of accounting guidance. 
Komisija tudi poudarja, da obravnavanje obračunavanja predfinanci­ ranja pred končnimi plačili ni samo vprašanje računovodskih smernic.
In practice it means reimbursing interim cost statements of which the degree of compliance with complicated eligi­ bility rules needs first to be verified. 
V praksi pomeni povračilo vmesnih stroškov na podlagi izjav, pri katerih je treba najprej preveriti stopnjo skladnosti z zapletenimi pravili za upravičenost.
This cannot be obtained without a substantial increase in administrative workload, both for the bene­ ficiaries and the Commission’s services. 
To se ne more doseči brez znatnega povečanja upravne obremenitve tako za upravičence kot za službe Komisije.
In addition, it would necessitate changes in the Financial Regulation and in sectoral legislation which, at the moment, allow for successive pre-financings based on progress in the actions subsidised. 
Poleg tega to zahteva spremembe v finančni uredbi in sektorski zakonodaji, ki trenutno omogočata zaporedno predfinanciranje na podlagi napredka subvencioniranih ukrepov.
The Commission has already proposed in the review of the relevant article of the Financial Regulation, that regular clearing of pre-financing becomes obligatory. 
Komisija je v pregledu ustreznega člena finančne uredbe že predlagala, da redno obračuna­ vanje predfinanciranja postane obvezno.
Finally, the Commission would point out that its accounting services have provided guidance, training and organised workshops on pre-financing during 2010 and 2011 and this will be continued. 
Komisija želi izpostaviti, da so njene računovodske službe med letoma 2010 in 2011 zagotovile smernice, usposabljanje in organizirane delavnice o predfinanciranju, kar se bo še naprej izvajalo.
1.37. Theincreaseduseofpre-financingintheEUbudget and of new types of financial instruments makes it urgent for the Commission to revisit the relevant accounting rule in order to provide adequate guidance on the recognition and clearing of pre-financing. 
1.37 Zaradi povečane rabe predfinanciranja v proračunu EU in novih vrst finančnih instrumentov je nujno, da Komisija znova preuči ustrezno računovodsko pravilo, da bi zagotovila ustrezne smernice o priznavanju in obračunavanju predfinan­ ciranja.
This should be accompanied by improved supervision (29). _____________ (29) See also paragraph 1.43 of the 2008 Annual Report. 
Obenem bi bilo treba izboljšati tudi nadzor (29). _____________ (29) Glej tudi odstavek 1.43 letnega poročila za leto 2008.
1.40. Thebudgetarycommitmentappropriationsofthe year were 0,6billion euro above the financial framework ceiling due to the utilisation of funds for which this is allowed (33). 
1.40 Proračunske odobritve za prevzem obveznosti za leto so za 0,6 milijarde EUR presegle zgornjo mejo iz finančnega okvira zaradi uporabe sredstev, pri katerih je to dovoljeno (33).
The total payment appropriations remained below the ceiling by 11,4 billion euro. 
Skupne odobritve plačil so bile še vedno 11,4 milijarde EUR pod zgornjo mejo.
TheCommissionproducesaseriesofdocuments containing inter alia the following information on the imple­ mentation of the budget of the European Union (34): — The budgetary surplus at the end of 2010 was 4,5 billion euro (2009: 2,3 billion euro). — Utilisation rates in 2010 for commitments and payments were 99 % and 97 % respectively. _____________ (30) Appropriations carried over from 2009 amount to 0,3 billion euro for commitments and 1,8 billion euro for payments. 
S t o p n j e iz v r š e v an j a p r o r a č u n a 1.41 Komisijapripravinizdokumentov,kimeddrugim vsebujejo naslednje informacije o izvrševanju proračuna Evropske unije (34): — Proračunski presežek na koncu leta 2010 je znašal 4,5 milijarde EUR (leta 2009: 2,3 milijarde EUR). — Stopnja izkoriščenosti je bila leta 2010 za obveznosti 99-odstotna, za plačila pa 97-odstotna. _____________ (30) Odobrena proračunska sredstva, prenesena iz leta 2009, znašajo 0,3 milijarde EUR za obveznosti in 1,8 milijarde EUR za plačila.
(31) Assigned revenue in 2010 (see also footnote 35) amounts to 5,4 billion euro for commitments and 5,8 billion euro for payments. 
(31) Namenski prejemki v letu 2010 (glej tudi opombo 35) znašajo 5,4 milijarde EUR za obveznosti in 5,8 milijarde EUR za plačila.
(32) The eight amending budgets approved during 2010 resulted in an overall 99million euro increase in appropriations for commitments and a 19 million euro increase in appropriations for payments. 
(32) Zaradi osmih sprememb proračuna, ki so bile odobrene leta 2010, so se odobrena proračunska sredstva za prevzem obveznosti skupno povečala za 99 milijonov EUR, odobrena proračunska sredstva za plačila pa za 19 milijonov EUR.
(33) According to the Interinstitutional Agreement between the European Parliament, the Council and the Commission on budgetary discipline and sound financial management (OJ C 139, 14.6.2006, p. 
(33) V skladu z Medinstitucionalnim sporazumom med Evropskim parlamentom, Svetom in Komisijo o proračunski disciplini in dobrem finančnem poslovodenju (UL C 139, 14.6.2006, str.
1), certain commitment appropriations entered in the budget such as the Emergency Aid Reserve, the European Union Solidarity Fund and the European Globalisation Adjustment Fund may be over and above the ceiling. 
1) se lahko nekatera sredstva za prevzem obveznosti, kot so rezerva za nujno pomoč, Solidarnostni sklad Evropske unije in Evropski sklad za prilagajanje globalizaciji, vključijo v proračun dodatno in čez zgornje meje.
(34) Detailed information on budgetary implementation for 2010 can be obtained from Part II of the Annual Accounts of the European Union, financial year 2010, the Commission’s (Directorate-General for the Budget) documents ‘Report on budgetary and financial management accompanying the Community accounts - Financial year 2010’ as well as from the Report on the ‘Analysis of the budgetary implementation of the Structural and Cohesion Funds in 2010’. 
(34) Podrobne informacije o izvrševanju proračuna za leto 2010 so v delu II letnih računovodskih izkazov Evropske unije za prora­ čunsko leto 2010, dokumentih Komisije (Generalnega direktorata za proračun) „Poročilo o upravljanju proračuna in finančnem poslovodenju, ki spremlja računovodske izkaze Skupnosti, v prora­ čunskem letu 2010“ ter v poročilu o analizi izvrševanja proračuna strukturnih skladov in Kohezijskega sklada v letu 2010.
T H E C O M M I S S I O N ’ S R E P L I E S 1.41. 
O D G O VO R I KO M I S I J E 1.41
EN 30 OfficialJournaloftheEuropeanUnion 10.11.2011 T H E C O U R T ’ S O B S E R VA T I O N S — 3,3 billion euro of accumulated outstanding commitments were decommited in 2010 (2009: 1,9 billion euro). 
SL 30 UradnilistEvropskeunije 10.11.2011 U G O T O V I T V E S O D I Š Č A — Leta 2010 so bile razveljavljene 3,3 milijarde EUR akumu­ liranih neporavnanih obveznosti (leta 2009: 1,9 milijarde EUR).
The increase in decommitments stems mainly from title 04 — Employment and Social Affairs (1,4 billion euro). — 1,5 billion euro of unused payment appropriations (excluding assigned revenues (35)) were carried over from 2010 to 2011. — For the policy areas Agriculture and Rural Development (title 05), Cohesion (titles 04 and 13) and Fisheries and Maritime Affairs (title 11), the overall utilisation rate of payment appropriations was 98 %. — In the policy area Regional Policy, payment appropriations were higher than foreseen (106 % of the initial budget). 
Povečanje razveljavitev izvira predvsem iz naslova 04 – Zaposlovanje in socialne zadeve (1,4 milijarde EUR). — 1,5 milijarde EUR neporabljenih odobritev plačil (brez namenskih prejemkov (35)) je bilo iz leta 2010 prenesene v leto 2011. — Na področjih politik kmetijstvo in razvoj podeželja (naslov 05), kohezija (naslova 04 in 13) ter ribištvo in pomorske zadeve (naslov 11) je bila skupna stopnja porabe odobritev plačil 98-odstotna. — Na področju politike regionalna politika so bile odobritve plačil višje od predvidenih (106 % prvotnega proračuna).
This was financed by transfers amounting to 1,8 billion euro mainly from titles 04 (Employment and Social Affairs) and 05 (Agriculture and Rural Development), for which payments were lower than expected due to inter­ ruption and suspension of payments for the European Social Fund (88 % implementation), lower claims in Rural Development (94 % implementation) or slow processing of closures of programmes (36). 1.42. 
To se je financiralo s prenosi v znesku 1,8 milijarde EUR, večinoma iz naslovov 04 (Zaposlovanje in socialne zadeve) in 05 (Kmetijstvo in razvoj podeželja), za katera so bila plačila nižja od pričakovanih zaradi prekinitve in odlo­ žitve plačil za Evropski socialni sklad (88-odstotno izvrše­ vanje), nižjih zahtevkov za razvoj podeželja (94-odstotno izvrševanje) ali počasne obravnave zaključevanja programov (36).
In the course of the financial year 2010 relevant regulations (37) were modified in order to provide for addi­ tional pre-financings to structural actions for the 2007-2013 period. 
1.42 V proračunskem letu 2010 so bili ustrezni predpisi (37) spremenjeni, da bi se zagotovilo dodatno predfinanciranje strukturnih ukrepov v obdobju 2007–2013.
On the basis of the adapted regulations additional advances for the European Social Fund amounting to 371 million euro, for the Cohesion Fund for an amount of 404 million euro and for the European Fisheries Fund for an amount of 0,8 million euro were paid to those Member States that were particularly affected by the economic crisis. 
Na podlagi spre­ menjenih predpisov so bila državam članicam, ki jih je najhuje prizadela gospodarska kriza, izplačana dodatna predplačila za Evropski socialni sklad v višini 371 milijonov EUR, za Kohe­ zijski sklad v višini 404 milijonov EUR in za Evropski sklad za ribištvo v višini 0,8 milijona EUR.
For Agriculture and Rural Development, additional pre-financing of 401 million euro was paid to Member States during the budget year 2010 without an appropriate legal basis. 
Za področje kmetijstva in razvoja podeželja je bilo v proračunskem letu 2010 državam članicam brez ustrezne pravne podlage izplačano dodatno predfinanciranje v višini 401 milijona EUR.
The amount concerned is reported as a legality and regularity error in Chapter 3 (38). _____________ (35) Assigned revenue cover inter alia refunds arising from recovery of amounts paid in error, which are re-allocated to their budget line of origin, contributions from EFTA members increasing budget lines, or revenue from third parties where agreements have been concluded involving a financial contribution to EU activities. 
O tem znesku se poroča v poglavju 3 kot o napaki v zvezi z zakonitostjo in pravilnostjo (38). _____________ (35) Namenski prejemki med drugim vsebujejo povračila, ki izhajajo iz izterjave nepravilno izplačanih zneskov, ki se znova dodelijo prvotni proračunski vrstici, prispevke članic EFTA, zaradi katerih se povečajo proračunske vrstice, ali prihodke od tretjih oseb, kadar so bili sklenjeni sporazumi, ki vključujejo finančni prispevek k dejavnostim EU.
(36) ‘Report on budgetary and financial management accompanying the Community accounts — Financial year 2010’. 
(36) „Poročilo o upravljanju proračuna in finančnem poslovodenju, ki spremlja računovodske izkaze Skupnosti, v proračunskem letu 2010“.
(37) Council Regulation (EC) No 1198/2006 (OJ L 223, 15.8.2006, p. 
1198/2006 (UL L 223, 15.8.2006, str.
1) and Regulation (EC) No 1083/2006. 
1) in Uredba (ES) št. 1083/2006.
(38) See paragraphs 3.13, 3.15 and 3.22. 
(38) Glej odstavke 3.13, 3.15 in 3.22.
T H E C O M M I S S I O N ’ S R E P L I E S — In 2010, DG EMPL has received the final claims for the ESF 2000-2006 programming period. 
O D G O VO R I KO M I S I J E — GD EMPL je leta 2010 prejel zadnje zahtevke za ESS za programsko obdobje 2000–2006.
For programmes for which the total amount declared was lower than the financial programming, DG EMPL has de-committed the exceeding commitments outstanding (RAL). — The execution of the ESF in 2010 reached only 88 %, due to some blocked payments following the detection of serious system weaknesses or irregularities as a result of the audit activity for some 2000-2006 (suspensions of payments) and 2007-2013 programmes (interruptions of payment). 
GD EMPL je za programe, za katere je bil skupni prijavljeni znesek nižji od finančnega načrtovanja, razveljavil presežne neporavnane obveznosti. — Leta 2010 je izvajanje ESS doseglo le 88 % zaradi nekaterih blokiranih plačil po odkritju resnih slabosti ali nepravilnosti sistema, ki so bila posledica revizijske dejavnosti za nekatere programe v obdobjih 2000–2006 (odložitve plačil) in 2007–2013 (prekinitve plačil).
For some Spanish, French and Italian 2000-2006 programmes, for which payment appropriations were carried forward from 2009 to 2010 and remained blocked at this stage, the financial suspension and correction procedures will be merged with the final payments processed in the context of the 2000-2006 winding up declarations (all cases but one). 
Za nekatere španske, francoske in italijanske programe iz obdobja 2000–2006, za katere so se odobritve plačil prenesle iz leta 2009 na leto 2010 in na tej stopnji ostale blokirane, se bodo postopki finančne odložitve plačil in finančnih popravkov združili s končnimi plačili, obravnavanimi v okviru izjav o zaključitvi iz obdobja 2000–2006 (vsi primeri razen enega).
In accordance with the Financial Regulation, the carry forward of credits cannot be transferred to another budget line, so they remained unused in 2010. 
V skladu s finančno uredbo se prenos dobropisov ne more prenesti na drugo proračunsko postavko, zato so v letu 2010 ti ostali neporabljeni.
The 401 million euro advance payments for rural devel­ opment do not represent irregular payments to final beneficiaries. 
1.42 Predplačila za razvoj podeželja v višini 401 milijona EUR ne pomenijo nepravilnih plačil končnim upravičencem.
Moreover, the recovery of the amounts in question is ongoing and will be completed by the end of 2011. 
Poleg tega izterjava zadevnih zneskov poteka in bo končana do konca leta 2011.
EN 10.11.2011 OfficialJournaloftheEuropeanUnion 31 T H E C O U R T ’ S O B S E R VA T I O N S O u t s t a n d in g b u d g e t ar y c o m m i t m e n t s 1.43. Outstanding budgetary commitments representing open commitments for which payment and/or decommitment have not yet been made(39) increased by 17billion euro (9,7 %) to 194 billion euro, mostly in policy areas financed through differentiated appropriations(40), and represent the equivalent of 2,2 years worth of differentiated commitments or 2,8 years of differentiated payments at the 2010 spending rate in the respective policy areas. 
SL 10.11.2011 UradnilistEvropskeunije 31 U G O T O V I T V E S O D I Š Č A N e p o r a v n a n e p r o r a č u n s ke ob v e z n os t i 1.43 Neporavnane proračunske obveznosti, ki predstavljajo odprte obveznosti, za katere še ni bilo izvršeno plačilo in/ali razveljavitev odobritve (39), so se povečale za 17 milijard EUR (9,7 %) na 194 milijard EUR, zlasti na področjih politike, ki se financirajo z diferenciranimi sredstvi (40), in so enakovredne 2,2-letni vrednosti diferenciranih obveznosti ali 2,8-letni vred­ nosti diferenciranih plačil pri stopnji porabe za leto 2010 na posameznih področjih politike.
T H E C O M M I S S I O N ’ S R E P L I E S 1.43-1.44. Outstanding commitments derive from the normal management of multiannual programmes and from the growth in the overall level of new commitments. 
O D G O VO R I KO M I S I J E 1.43–1.44 Neporavnane obveznosti izhajajo iz običajnega upra­ vljanja večletnih programov in iz rasti celotne ravni novih obveznosti.
As far as structural funds are concerned, the size of the RAL is controlled by the n + 2/n + 3 rule defined by the corresponding regulations. 
V zvezi s strukturnimi skladi se obseg neporavnanih obveznosti nadzoruje s pravilom N+ 2/N+ 3, ki ga opredeljujejo ustrezne uredbe.
Following this rule, the expected level of the RAL must be equivalent to 2 or 3 years of commitments. 
Po tem pravilu mora biti pričakovana raven neporavnanih obveznosti enakovredna dvema ali trem letom obveznosti.
Consequently, the majority of the current outstanding commitments are ‘normal’ in the light of the underlying rules. 
Posledično je večina sedanjih neporavnanih obveznosti glede na zadevna pravila „običajna“.
In addition, the budgetary authority is informed each year of potentially abnormal outstanding commitments. 
Poleg tega je proračunski organ vsako leto obveščen o morebitnih čezmernih neporavnanih obveznostih.