natgillin/translations-raw huggingface dataset:
(3) These headings (1 to 4) are covered by chapters 5 to 8 of our 2015 annual report. 
(3) Ti razdelki (1 do 4) so zajeti v poglavjih 5 do 8 tega letnega poročila.
(4) 82,7 billion euro. 
(4) 82,7 milijarde EUR.
We provide further information in paragraphs 1.21 to 1.24 of our 2015 annual report. 
Dodatne informacije so zagotovljene v odstavkih 1.21 do 1.24 našega letnega poročila za leto 2015.
EN C 375/12 Official Journal of the European Union 13.10.2016 Other information XII. 
SL C 375/12 Uradni list Evropske unije 13.10.2016 Druge informacije XII.
The Financial Statement Discussion and Analysis is not a part of the financial statements. 
Dokument Razprava o računovodskih izkazih in njihova analiza ni del računovodskih izkazov.
The information given in the Financial Statement Discussion and Analysis is consistent with the financial statements. 
Informacije v tem dokumentu so skladne z računovodskimi izkazi.
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 375/13 THE COURT’S OBSERVATIONS INTRODUCTION EU spending is a significant tool for achieving policy objectives 1.1. EU spending amounted to 145,2 billion euro in 2015. It represents a significant instrument for achieving policy objectives. 
13.10.2016 Uradni list Evropske unije C 375/13 SL UGOTOVITVE SODIŠČA UVOD Poraba EU je pomembno orodje za doseganje ciljev politik 1.1 Poraba EU, ki je v letu 2015 znašala 145,2 milijarde EUR, je pomemben instrument za doseganje ciljev politik.
Other significant instruments are the use of legislation and the freedom for goods, services, capital and people to move throughout the Union. 
Drugi pomembni instrumenti so uporaba zakonodaje ter prost pretok blaga, storitev, kapitala in oseb po vsej Uniji.
EU spending represents 2,1% of EU Member States’ (see Figure 1.1) total general government expenditure, and 1,0% of EU gross national income. 1.2. 
Poraba EU dosega 2,1 % skupnih javnofinančnih odhodkov držav članic EU (glej sliko 1.1) in 1,0 % bruto nacionalnega dohodka EU.
As set out in the Treaty, we: — check whether the EU budget is used in accordance with applicable laws and regulations; — give our opinion on the accounts of the EU; — report on whether EU spending is economic, efficient and effective (5); and — advise on proposed legislation with a financial impact. 
1.2 Kot je določeno v Pogodbi, Sodišče: — pregleduje, ali se proračun EU porablja v skladu z veljavnimi zakoni in drugimi predpisi, — izreče mnenje o zaključnem računu EU, — poroča o gospodarnosti, učinkovitosti in uspešnosti(5) porabe EU ter — svetuje o predlagani zakonodaji s finančnim vplivom.
The work we do for the statement of assurance fulfils the first and second of these objectives. 
Z delom, ki ga opravljamo za izjavo o zanesljivosti, dosegamo prvega in drugega od teh ciljev.
It helps us identify risks affecting the economy, efficiency and effectiveness of spending. It provides a key input to our opinions on proposed financial legislation. 
Pomaga nam pri odkrivanju tveganj, ki vplivajo na gospodarnost, učinkovitost in uspešnost, in nam daje ključne vhodne informacije za naša mnenja o predlagani finančni zakonodaji.
(5) Defined in Article 30(2) of Regulation (EU, Euratom) No 966/ 2012 of the European Parliament and of the Council of 25 October 2012 on the financial rules applicable to the general budget of the Union (OJ L 298, 26.10.2012, p. 
(5) Opredeljeno v členu 30(2) Uredbe (EU, Euratom) št. 966/2012 Evropskega parlamenta in Sveta z dne 25. oktobra 2012 o finančnih pravilih, ki se uporabljajo za splošni proračun Unije (UL L 298, 26.10.2012, str.
1) as follows: ‘The principle of economy requires that the resources used by the institution for the pursuit of its activities shall be made available in due time, in appropriate quantity and quality and at the best price. 
1): „Načelo gospodarnosti zahteva, da se sredstva, ki jih institucija uporablja za izvajanje svojih dejavnosti, dajo na voljo pravočasno, v primerni količini in primerni kakovosti ter za najugodnejšo ceno.
The principle of efficiency is concerned with the best relationship between resources employed and results achieved. 
Načelo učinkovitosti se nanaša na najboljše razmerje med uporabljenimi sredstvi in doseženimi rezultati.
The principle of effectiveness is concerned with attaining the specific objectives set and achieving the intended results.’ 
Načelo uspešnosti se nanaša na doseganje zadanih specifičnih ciljev in želenih rezultatov.“
EN C 375/14 Official Journal of the European Union 13.10.2016 Figure 1.1 — 2015 EU spending in each Member State as a share of gross national income (GNI) and general government expenditure Member States GNI: Agreed set of forecasts of traditional own resources and VAT/GNI bases — 19.5.2016 — European Commission. 
SL C 375/14 Uradni list Evropske unije 13.10.2016 Slika 1.1 – Poraba EU v posameznih državah članicah v letu 2015 kot delež bruto nacionalnega dohodka (BND) in skupnih javnofinančnih odhodkov BND držav članic: Dogovorjen sklop napovedi za tradicionalna lastna sredstva ter lastna sredstva iz naslova DDV/BND – 19.
Member States — general government expenditure — Eurostat — annual national accounts. 
Države članice – skupni javnofinančni odhodki – Eurostat – letni nacionalni računi.
See Annex 1.3 for explanation of country codes. 
Glej Prilogo 1.3 za pojasnilo za kode držav.
(1) Covers the expenditure, salaries and other costs of EU bodies located in the Member States. 
(1) Zajema odhodke, plače in druge stroške organov EU v državah članicah.
Source: European Union spending (European Commission accounting data, compiled by ECA). 
Vir: Poraba Evropske unije (računovodski podatki Evropske komisije, ki jih je zbralo Evropsko računsko sodišče).
1.3. — — THE COURT’S OBSERVATIONS This chapter of the annual report: sets out the background to our statement of assurance and summarises our audit approach (see Annex 1.1), findings and conclusions; discusses key audit matters arising from the audit of the Union’s financial statements; 
1.3 — — UGOTOVITVE SODIŠČA V tem poglavju letnega poročila: je opisano ozadje za našo izjavo o zanesljivosti ter so povzeti naš revizijski pristop (glej Prilogo 1.1), ugotovitve in zaključki, se razpravlja o ključnih revizijskih zadevah, ki izhajajo iz revizije računovodskih izkazov Unije,
EN 13.10.2016 Official Journal of the European Union C 375/15 THE COURT’S OBSERVATIONS — compares our results on the regularity of spending in 2015 with findings in recent years and with the estimates of the European Commission. — Annex 1.2 discusses United States (US) and EU approaches to testing and reporting on improper and irregular payments. 
13.10.2016 Uradni list Evropske unije C 375/15 SL UGOTOVITVE SODIŠČA — se primerja naše rezultate v zvezi s pravilnostjo porabe v letu 2015 z ugotovitvami iz zadnjih let in z ocenami Evropske komisije, — se v Prilogi 1.2 razpravlja o pristopih Združenih držav (ZDA) in EU k preizkušanju neustreznih in nepravilnih plačil ter poročanju o njih.
THE ACCOUNTS WERE NOT AFFECTED BY MATERIAL MISSTATEMENTS 1.4. Our observations concern the consolidated accounts (6) (the ‘accounts’) of the European Union for the financial year 2015. 
V ZAKLJUČNEM RAČUNU NI BILO POMEMBNO NAPAČNIH NAVEDB 1.4 Naša opažanja se nanašajo na konsolidirani zaključni račun(6) (v nadaljevanju: zaključni račun) Evropske unije za proračunsko leto 2015.
We received them, together with the accounting officer’s letter of representation, on 12 July 2016 (7) (8). 
Zaključni račun in predstavitveno listino, ki jo je pripravil računovodja, smo prejeli 12. julija 2016(7)(8).
The accounts are accompanied by a ‘Financial Statement Discussion and Analysis’ (9). 
Zaključnemu računu je priložen dokument Razprava o računovodskih izkazih in njihova analiza (9).
This analysis is not covered by our audit opinion. In accordance with the auditing standards, we have, however, assessed its consistency with information in the accounts. 
Ta analiza ni zajeta v našem revizijskem mnenju, toda v skladu s standardi revidiranja smo ocenili njeno skladnost s podatki v zaključnem računu.
The accounts published by the Commission show that, at 31 December 2015, total liabilities amounted to 226,1 billion euro compared to 153,7 billion euro of total assets. 
1.5 Zaključni račun, ki ga je objavila Komisija, kaže, da so 31. decembra 2015 obveznosti skupaj znašale 226,1 milijarde EUR, sredstva skupaj pa 153,7 milijarde EUR.
The deficit for 2015 amounts to 13,0 billion euro. 
Primanjkljaj za leto 2015 znaša 13,0 milijarde EUR.
We present our observations on the financial and budgetary management of EU funds in Chapter 2. 
Naša opažanja o finančnem poslovodenju in proračunskem upravljanju sredstev EU so v poglavju 2.
(6) The consolidated accounts comprise: (a) the consolidated financial statements covering the balance sheet (presenting the assets and liabilities at the end of the year), the statement of financial performance (recognising the income and expenses of the year), the cashflow statement (disclosing how changes in the accounts affect cash and cash equivalents) and the statement of changes in net assets as well as the related notes; (b) the aggregated reports on the implementation of the budget covering the revenue and expenditure for the year as well as the related notes. 
(6) Konsolidirani zaključni račun vsebuje: (a) konsolidirane računovodske izkaze, ki vključujejo bilanco stanja (v kateri so navedena sredstva in obveznosti ob koncu leta), izkaz poslovnega izida (v katerem so navedeni prihodki in stroški v tem letu), izkaz denarnih tokov (v katerem je prikazano, kako spremembe v računovodskih izkazih vplivajo na denarna sredstva in njihove ustreznike) in izkaz sprememb čistih sredstev ter s tem povezana pojasnila; (b) zbirna poročila o izvrševanju proračuna, ki zajemajo prihodke in odhodke za leto ter s tem povezana pojasnila.
(7) The provisional accounts, together with the accounting officer’s letter of representation, were received on 31 March 2016, the final date for presentation allowed under the Financial Regulation (see Article 147 of Regulation (EU, Euratom) No 966/2012). 
(7) Začasni zaključni račun skupaj s predstavitveno listino računovodje smo prejeli 31. marca 2016, kar je v skladu s finančno uredbo (glej člen 147 Uredbe (EU, Euratom) št.
The final approved accounts were received on 12 July prior to the deadline for presentation of 31 July set out in Article 148. 
Odobreni končni zaključni račun smo prejeli 12. julija, pred rokom za njegovo predložitev, ki je v skladu s členom 148 31. julij.
(8) Regulation (EU, Euratom) No 966/2012. 
(8) Uredba (EU, Euratom) št. 966/2012.
(9) See Recommended Practice Guideline 2 (RPG 2) ‘Financial Statement Discussion and Analysis’ of International Public Sector Accounting Standards Board (IPSASB). 
2 Odbora za mednarodne računovodske standarde za javni sektor Razprava o računovodskih izkazih in njihova analiza (Recommended Practice Guideline 2 „Financial Statements Discussion and Analysis“).
In 2015 the Commission further strengthened alignment with international standards(10) and with the Recommended Practice Guideline for preparing and presenting Financial Statement Discussion and Analysis (11). KEY AUDIT MATTERS 1.8. Key audit matters are those matters that, in our professional judgment, were of most significance in our audit of the financial statements of the current period. 
C 375/16 Uradni list Evropske unije 13.10.2016 SL UGOTOVITVE SODIŠČA ODGOVORI KOMISIJE 1.7 Leta 2015 je Komisija dodatno okrepila usklajenost z mednarodnimi standardi (10) in smernico o priporočeni praksi za pripravo in predstavitev dokumenta Razprava o računovodskih izkazih in njihova analiza (11). KLJUČNE REVIZIJSKE ZADEVE 1.8 Ključne revizijske zadeve so tiste, ki so bile po naši strokovni presoji najbolj bistvene za našo revizijo računovodskih izkazov za tekoče obdobje.
These matters were addressed in the context of our audit of the financial statements as a whole, and in forming our opinion thereon, but we do not provide a separate opinion on these matters (12). 
Sodišče jih je obravnavalo pri svoji reviziji računovodskih izkazov kot celote in oblikovanju mnenja o teh izkazih, vendar o teh zadevah ne zagotovimo ločenega mnenja (12).
We sought additional information from the Commission to support the valuation of financial instruments under shared management 1.9. Authorities in the Member States transfer a part of the funding advanced by the Commission into financial instru-ments(13) in the form of loans, equity instruments or guarantees. 
Komisijo smo prosili za dodatne informacije za utemeljitev vrednotenja finančnih instrumentov, za katere se uporablja deljeno upravljanje 1.9 Organi v državah članicah prenesejo del financiranja, ki ga je v obliki predujmov izplačala Komisija, v finančne instrumente(13) v obliki posojil, lastniških instrumentov ali jamstev.
For the 2007-2013 MFF, EU law did not require these authorities to produce periodic reports on sums held in these instruments in time for preparation of the accounts. 
Pri večletnem finančnem okviru za obdobje 2007– 2013 zakonodaja EU ni zahtevala, da bi ti organi pripravljali redna poročila o zneskih v teh instrumentih pravočasno za pripravo zaključnega računa.
The Commission therefore estimated the use made of these advances, assuming that funds would be used in full and evenly over the period of operation (initially up to 31 December 2015 but later extended — without legal authority (14) — to 31 March 2017). 
Zato je Komisija ocenila uporabo teh predujmov ob predpostavki, da bodo sredstva v celoti in enakomerno porabljena v obdobju delovanja (prvotno do 31. decembra 2015, vendar je bilo to pozneje – brez pravnega pooblastila(14) – podaljšano do 31. marca 2017).
By the end of 2014 (15), of the 16 billion euro (including national contributions) transferred into cohesion financial instruments under shared management, only 9,2 billion euro (57 %) had been passed to projects. of the European Union THE COMMISSION’S REPLIES 13.10.2016 (10) For example, for disclosures on pension and other employee benefits. 
Do konca leta 2014 (15) je bilo od 16 milijard EUR (vključno z nacionalnimi prispevki), ki so bile prenesene v finančne instrumente na področju kohezije, za katere se uporablja deljeno upravljanje, samo 9,2 milijarde EUR (57 %) posredovano projektom. 1.9 Komisija opozarja na nestrinjanje z izjavo Sodišča glede podaljšanja obdobja delovanja finančnih instrumentov, za katere se uporablja deljeno upravljanje (glej tudi odgovora Komisije na odstavka 6.41 in 6.45).
(11) For example, by expanding the section dealing with management of risks and uncertainties. 
(11) Na primer z razširitvijo oddelka o obvladovanju tveganj in negotovosti.
(12) Auditors are required to report on key audit matters as a result of the introduction of International Standard on Auditing 701 in 2015. 
(12) Revizorji morajo o ključnih revizijskih zadevah poročati zaradi uvedbe mednarodnega standarda revidiranja 701 v letu 2015.
(13) ‘Financial instruments’ are measures which ‘take the form of equity or quasi-equity investments, loans or guarantees, or other risk-sharing instruments’. 
(13) Finančni instrumenti so ukrepi, ki „imajo obliko naložb v kapital ali navidezni lastniški kapital, posojil ali jamstev ali drugih instrumentov delitve tveganja“.
Article 2(p) of the Financial Regulation on definitions — Regulation (EU, Euratom) No 966/2012. 
Člen 2(p) finančne uredbe o opredelitvi pojmov – Uredba (EU, Euratom) št. 966/2012.
(14) See 2014 annual report, paragraph 6.52. 
(14) Glej odstavek 6.52 letnega poročila za leto 2014.
(15) This is the latest data provided by managing authorities to the Commission. 
(15) To so najnovejši podatki, ki so jih organi upravljanja posredovali Komisiji.
EN 13.10.2016 Official Journal of the European Union C 375/17 THE COURT’S OBSERVATIONS 1.10. We required the Commission to confirm the validity of its methodology for estimating the amount presented in its balance sheet (3,3 billion euro at 31 December 2015). 
13.10.2016 Uradni list Evropske unije C 375/17 SL UGOTOVITVE SODIŠČA 1.10 Od Komisije smo zahtevali, naj potrdi veljavnost svoje metodologije za oceno zneska, navedenega v njeni bilanci stanja (3,3 milijarde EUR dne 31. decembra 2015).
The Commission therefore launched a data collection exercise, targeted at the Member States presenting the highest balances (16). 
Zato je Komisija začela zbiranje podatkov, usmerjeno v države članice, ki so predstavile najvišje salde (16).
1.11. We reviewed the procedure put in place for collecting the data from the Member States concerned and taking into consideration the results obtained, we conclude that the overall amount of pre-financing related to financial instruments presented in the balance sheet is fairly stated. 
1.11 Pregledali smo postopek, ki je bil vzpostavljen za zbiranje podatkov od držav članic, in ob upoštevanju pridobljenih rezultatov prišli do zaključka, da je celotni znesek predfinanciranja, povezanega s finančnimi instrumenti, ki je predstavljen v bilanci stanja, pošteno naveden.
We assessed the accounting treatment of the European Fund for Strategic Investments (EFSI) guarantee operations 1.12. In 2015 the European Fund for Strategic Investments (EFSI) was launched (17). 
Ocenili smo računovodsko obravnavo jamstvenih operacij Evropskega sklada za strateške naložbe (EFSI) 1.12 Leta 2015 je bil vzpostavljen Evropski sklad za strateške naložbe(17).
EFSI is a joint initiative launched by the EU and the EIB to encourage investment across the EU, by increasing the risk bearing capacity of the EIB Group. 
Ta sklad je skupna pobuda EU in EIB za spodbujanje naložb v EU s povečanjem sposobnosti prevzemanja tveganj skupine EIB.
Under this initiative, the EU budget will provide a guarantee of up to 16 billion euro to cover potential losses on EFSI operations (18) (12,3 billion euro for a debt portfolio and 3,7 billion euro for an equity portfolio) as explained in paragraphs 2.32-2.38. 
V okviru te pobude bo proračun EU zagotovil jamstvo v višini do 16 milijard EUR za kritje morebitnih izgub pri operacijah EFSI (18) (12,3 milijarde EUR za dolžniški portfelj in 3,7 milijarde EUR za portfelj lastniških instrumentov), kot je pojasnjeno v odstavkih 2.32–2.38.
We focused on this area because the set-up of EFSI has given rise to a number of complex accounting issues resulting from the arrangements between the EU and the EIB. 
Na to področje smo se osredotočili, ker je ustanovitev EFSI povzročila več zapletenih računovodskih vprašanj, ki so posledica ureditev med EU in EIB.
(16) 45 % of the unused amounts at 31 December 2014 pertained to one Member State (see paragraph 2.31). 
(16) 45% neporabljenih zneskov dne 31. decembra 2014 se je nanašalo na eno državo članico (glej odstavek 2.31).
(17) Regulation (EU) 2015/1017 of the European Parliament and of the Council of 25 June 2015 on the European Fund for Strategic Investments, the European Investment Advisory Hub and the European Investment Project Portal and amending Regulations (EU) No 1291/2013 and (EU) No 1316/2013 — the European Fund for Strategic Investments (OJ L 169, 1.7.2015, p. 
(17) Uredba (EU) 2015/1017 Evropskega parlamenta in Sveta z dne 25. junija 2015 o Evropskem skladu za strateške naložbe, Evropskem svetovalnem vozlišču za naložbe in Evropskem portalu naložbenih projektov ter o spremembi uredb (EU) št. 1291/2013 in (EU) št. 1316/2013 – Evropski sklad za strateške naložbe (UL L 169, 1.7.2015, str.
1) (‘EFSI Regulation’). 
1) (uredba o EFSI).
(18) Debt portfolio operations include standard loans, guarantees and counter guarantees. 
(18) Operacije dolžniškega portfelja zajemajo standardna posojila, jamstva in posredna jamstva.
Equity portfolio operations include direct and indirect equity and quasi-equity participations and subordinated loans. 
Operacije portfelja lastniških instrumentov zajemajo neposredni in posredni kapital, navidezno kapitalsko udeležbo ter podrejene dolge.
EN C 375/18 Official Journal THE COURT’S OBSERVATIONS 1.13. Under the EFSI debt portfolio, the EU budget guarantee covers the first loss of a portfolio of financing operations entered into by the EIB. 
C 375/18 Uradni list Evropske unije 13.10.2016 SL UGOTOVITVE SODIŠČA ODGOVORI KOMISIJE 1.13 V okviru dolžniškega portfelja EFSI proračunsko jamstvo EU pokriva prvo izgubo portfelja operacij financiranja EIB.
The Commission therefore accounts for it as a financial guarantee liability (19). 
Zato ga Komisija obravnava kot obveznost finančnega jamstva (19).
Under the EFSI equity portfolio, the EIB makes equal, parallel investments at its own risk and at the risk of the EU. 
EIB v okviru portfelja lastniških instrumentov EFSI izvaja enake vzporedne naložbe na lastno odgovornost in na odgovornost EU.
For the equity investments made by the EIB at the risk of the EU, the EU budget bears the whole risk and each year end the Commission transfers to the EIB a sum equal to the negative value adjustments (unrealised losses), realised losses at disinvestment and EIB funding costs, net of receipts from interests, dividends and realised gains. 
Pri naložbah v kapital, ki jih EIB izvede na odgovornost EU, celotno tveganje nosi proračun EU, iz katerega Komisija vsak konec leta na EIB prenese znesek, enakovreden vsoti negativnih popravkov vrednosti (nerealizirane izgube), realiziranih izgub ob dezinvestiranju in stroških EIB za financiranje brez prejemkov od obresti, dividend in realiziranih dobičkov.
There is no transfer from the EIB to the EU for unrealised gains above the initial value of the investment. 
EIB na EU ne prenese nerealiziranih dobičkov nad prvotno vrednostjo naložbe.
Equity portfolio investments (concerning only the Infrastructure and Innovation Window) covered by the EU budget guarantee amounted to 7,6 million euro at year end (20). 1.14. 
Vrednost naložb v okviru portfelja lastniških instrumentov (samo v zvezi z delom za infrastrukturo in inovacije), ki jih pokriva proračunsko jamstvo EU, je na koncu leta znašala 7,6 milijona EUR (20).
The Accounting Officer exercised significant judgement when assessing and concluding that the EFSI did not meet the criteria for classification as a joint operation (21). 
1.14 Računovodja je močno uporabil lastno presojo, ko je pri oceni prišel do zaključka, da EFSI ne ustreza merilom za klasifikacijo med skupne operacije(21).
Other complex accounting issues relate to the recognition and measurement of the financial guarantee liability for the debt portfolio, the EU guarantee of equity investments and the recognition of potential gains under the equity portfolio. 1.15. 
Druga zapletena računovodska vprašanja se nanašajo na pripoznanje in merjenje obveznosti finančnega jamstva za dolžniški portfelj, jamstvo EU za naložbe v kapital ter pripoznanje morebitnih dobičkov v okviru portfelja lastniških instrumentov.
We focused audit work on analysing the control indicators. 
1.15 Revizijsko delo smo osredotočili na analizo kontrolnih kazalnikov.
Had the Commission treated EFSI as a joint operation, this would require some additional disclosures on ownership interests and voting rights, inclusion in note 9 of the financial statements (scope of consolidation), and recognition of an EU share of the assets, liabilities, costs and revenues of the equity portfolio. 
Če bi Komisija obravnavala EFSI kot skupno operacijo, bi to zahtevalo nekaj dodatnih razkritij o lastniških deležih in glasovalnih pravicah, njihovo vključitev v pojasnilo 9 k računovodskim izkazom (Obseg konsolidacije) ter pripoznanje deleža, ki ga ima EU pri sredstvih, obveznostih, stroških in prihodkih portfelja lastniških instrumentov.
However, at the end of 2015, this would have had no impact on the net position of the EU. of the European Union THE COMMISSION’S REPLIES 13.10.2016 1.14. 
Vendar pa to ob koncu leta 2015 ne bi imelo nobenega učinka na neto položaj EU.