natgillin/translations-raw huggingface dataset:
EN 9.11.2010 OfficialJournaloftheEuropeanUnion 135 CHAPTER 6 External aid, Development and Enlargement TABLE OF CONTENTS Introduction 6.1-6.17 Specific characteristics of the policy group 6.2-6.16 EuropeAid 6.3-6.7 DG RELEX DG ELARG DG ECHO DG RELEX DG ELARG DG ECHO Reliability of Commission management representations Conclusions and recommendations Follow-up of Special Report No 3/2006 on the Humanitarian Aid Response to the Tsunami Introduction Follow-up of the recommendations Conclusions 6.67 6.8-6.11 6.12-6.14 6.15-6.16 6.17 6.18-6.21 6.22-6.46 EuropeAid 6.23 Audit scope and approach Regularity of transactions Effectiveness of systems Follow-up of Special Report No 6/2006 on the Environmental Aspects of the Commission’s Development Cooperation Introduction Follow-up of the recommendations Conclusions Paragraph 6.24-6.30 6.31-6.40 6.41-6.46 6.47-6.50 6.51-6.55 6.68-6.88 6.68-6.70 6.71-6.86 6.87-6.88 6.56-6.67 6.56-6.58 6.59-6.66 
SL 9.11.2010 UradnilistEvropskeunije 135 Obseg revizije in revizijski pristop Pravilnost transakcij Uspešnost sistemov POGLAVJE 6 Zunanja pomoč, razvoj in širitev KAZALO Odstavek 6.1–6.17 6.2–6.16 6.3–6.7 6.8–6.11 6.12–6.14 6.15–6.16 6.17 6.18–6.21 6.22–6.46 EuropeAid 6.23 Uvod Posebne značilnosti te skupine politik EuropeAid GD RELEX GD ELARG GD ECHO GD RELEX GD ELARG GD ECHO Zanesljivost poslovodskih predstavitev Komisije Zaključki in priporočila Nadaljnje ukrepanje po Posebnem poročilu št.
EN 136 OfficialJournaloftheEuropeanUnion 9.11.2010 T H E C O U R T ’ S O B S E R VA T I O N S INTRODUCTION 6.1. This chapter presents the Court’s specific assessment of External Aid, Development and Enlargement, which comprises policy areas: 19 — External relations, 21 — Development and Relations with African, Caribbean and Pacific (ACP) States (1), 22 — Enlargement, and 23 — Humanitarian aid. 
SL 136 UradnilistEvropskeunije 9.11.2010 U G O T OV I T V E S OD I Š Č A UVOD 6.1 Vtempoglavjujepredstavljenaposebnaocenazunanje pomoči, razvoja in širitve, ki jo je opravilo Sodišče in zajema naslednja področja politike: 19 – zunanji odnosi, 21 – razvoj in odnosi z afriškimi, karibskimi in pacifiškimi državami (drža­ vami AKP)(1), 22 – širitev ter 23 – humanitarna pomoč.
Key information on the activities covered and the spending in 2009 is provided in Table 6.1. 
Ključne informacije o obravnavanih dejavnostih ter porabi v letu 2009 so v tabeli 6.1.
(2) The audit of administrative expenditure is reported in Chapter 9. 
(2) Revizija upravnih odhodkov je predstavljena v poglavju 9.
Source: Annual Accounts 2009. 
Vir: Letni računovodski izkazi za leto 2009.
External relations and Development expenditure is implemented by the EuropeAid Co-operation Office (EuropeAid) and also by the Directorate-General for External Relations (DG RELEX). 
U G O T OV I T V E S OD I Š Č A Posebne značilnosti te skupine politik 6.2 Odhodke na področju zunanjih odnosov in razvoja izvršujeta Urad za sodelovanje EuropeAid (EuropeAid) in Gene­ ralni direktorat za zunanje odnose (GD RELEX).
Enlargement expenditure is imple­ mented by the Directorate-General for Enlargement (DG ELARG), and Humanitarian aid, including food aid, by the Directorate-General for Humanitarian Aid (DG ECHO). 
Odhodke na področju širitve izvršuje Generalni direktorat za širitev (GD ELARG), odhodke na področju humanitarne pomoči, vključno s pomočjo v hrani, pa Generalni direktorat za humanitarno pomoč (GD ECHO).
EuropeAid 6.3. ExpenditureimplementedbyEuropeAidincludes: (a) financial and technical assistance to, and economic coop­ eration with, countries in Asia and Latin America; (b) European neighbourhood policy, including the strategic partnership with Russia; (c) thematic programmes, including food security, non-state actors and local authorities, environment, health and education, democracy and human rights. 
EuropeAid 6.3 Odhodki,kijihizvršujeEuropeAid,zajemajo: (a) finančno in tehnično pomoč državam v Aziji in Latinski Ameriki ter gospodarsko sodelovanje z njimi; (b) evropsko sosedsko politiko, vključno s strateškim partner­ stvom z Rusijo; (c) tematske programe, ki vključujejo varnost preskrbe s hrano, nedržavne udeležence in lokalne organe, okolje, zdravje in izobraževanje, demokracijo ter človekove pravice.
EN 138 OfficialJournaloftheEuropeanUnion 9.11.2010 T H E C O U R T ’ S O B S E R VA T I O N S 6.4. The majority of the expenditure is subject to direct centralised management by Commission services either from Commission Headquarters or at the EU Delegations (2) in the third countries concerned. 
SL 138 UradnilistEvropskeunije 9.11.2010 U G O T O V I T V E S O D I Š Č A 6.4 VečinoodhodkovizvršujejoslužbeKomisije,insicerz neposrednim centraliziranim upravljanjem na sedežu Komisije ali v delegacijah EU (2) v ustreznih tretjih državah.
Aid delivered through international organisations is subject to joint management. 
Za pomoč, ki se zagotavlja prek mednarodnih organizacij, se uporablja skupno upravljanje.
Most of the payments are either advance or interim payments, while final payments represent not more than 20 % of the spending of the year. 
6.5 Večina plačil so predplačila ali vmesna plačila, medtem ko končna plačila ne znašajo več kot 20 % letne porabe.
The latter are normally only required to comply with a limited number of conditions while final payments are usually conditional upon submission and validation of all expenditure actually incurred for the whole project. 
Ta morajo namreč običajno izpolnjevati le omejeno število pogojev, za končna plačila pa se običajno zahtevata predložitev in potrditev vseh dejanskih odhodkov za celoten projekt.
6.7. Developmentprojectsaredispersedthroughmorethan 150 countries, and the implementing organisations vary greatly both in size and experience. 
6.7 Razvojniprojektisorazpršenipovečkot150državah, izvajalske organizacije pa se zelo razlikujejo po velikosti in izkušnjah.
To be eligible for EU support project are required to comply with complex rules including tendering and contract award procedures. DG RELEX 6.8. 
Da bi bili projekti upravičeni do podpore EU, se morajo zanje upoštevati zapletena pravila, vključno s postopki za javne razpise in oddajo naročil.
ExpendituremanagedbyDGRELEXmainlyrelatesto actions implemented under the Common Foreign and Security Policy (CFSP), the Instrument for Stability (IfS) and the Indus­ trialised Countries Instrument (ICI). 
GD RELEX 6.8 Odhodki,kijihupravljaGDRELEX,sevglavnemnana­ šajo na ukrepe, ki se izvajajo v okviru skupne zunanje in varnostne politike (SZVP), instrumenta za stabilnost (IzS) in instrumenta za industrijsko razvite države (ICI).
The main objectives relate to: peace maintenance; the prevention of conflicts; the strengthening of international security and the promotion of EU interests with main industrialised and high income partners on foreign policy, economic integration and global issues. 
Glavni cilji se nanašajo na ohranjanje miru, preprečevanje spopadov, krepitev mednarodne varnosti ter uveljavljanje interesov EU pri najpomembnejših industrijsko razvitih partnerjih in part­ nerjih z visokim dohodkom na področju zunanje politike, gospodarskega povezovanja in globalnih zadev.
6.9. Thefollowingmanagementmodesapply: (a) indirect centralised or joint management with international organisations for the Common Foreign and Security Policy; (b) direct centralised management for both relations and coop­ eration with industrialised non-member countries (Indus­ trialised Countries Instrument) and; (c) direct centralised and joint management for crisis response and global threats to security (Instrument for Stability). 
6.9 Uporabljajo se naslednji načini upravljanja: (a) posredno centralizirano ali skupno upravljanje z medna­ rodnimi organizacijami na področju skupne zunanje in varnostne politike; (b) neposredno centralizirano upravljanje na področju odnosov in sodelovanja z industrijsko razvitimi državami nečlanicami (instrument za industrijsko razvite države) ter (c) neposredno centralizirano in skupno upravljanje pri odzi­ vanju na krizne razmere in globalne grožnje za varnost (instrument za stabilnost).
Projects are implemented either by Headquarters or by Delegations. _____________ (2) After the entry into force of the EU Treaty as modified by the Lisbon Treaty the Commission Delegations became the European Union Delegations. 
Projekti se izvajajo na sedežu ali v delegacijah. _____________ (2) Z začetkom veljavnosti Pogodbe EU, spremenjene z Lizbonsko O D G O VO R I KO M I S I J E pogodbo, so delegacije Komisije postale delegacije Evropske unije.
T H E C O M M I S S I O N ’ S R E P L I E S Most of the actions under the IfS involve responding to situations of crisis or emerging crisis, as well as pre-and post-crisis capacity building. 6.8. 
6.8 Večina ukrepov v okviru instrumenta za stabilnost (IzS) obsega odzivanje na krizne razmere ali porajajočo se krizo, pa tudi krepitev zmogljivosti pred krizo in po njej.
EN 9.11.2010 OfficialJournaloftheEuropeanUnion 139 T H E C O U R T ’ S O B S E R VA T I O N S 6.10. In the case of the CFSP, the expenditure mainly relates to the operation of the European Security and Defence Policy (ESDP) through civilian missions established in various countries and territories usually subject to high political risk and instability. 
SL 9.11.2010 UradnilistEvropskeunije 139 U G O T O V I T V E S O D I Š Č A 6.10 Na področju skupne zunanje in varnostne politike so odhodki v glavnem povezani s civilnimi misijami za izvajanje evropske varnostne in obrambne politike (EVOP), ki delujejo v raznih državah in na raznih ozemljih, za katera sta običajno značilna veliko politično tveganje in nestabilnost.
Similar risks apply to the Instrument for Stability. 
Podobna tveganja obstajajo pri instrumentu za stabilnost.
6.11. AswithEuropeAid,mostoftheexpendituremanaged by DG RELEX is implemented on the basis of either advance or interim payments. 
6.11 Kot velja za EuropeAid, tudi večina odhodkov, ki jih upravlja GD RELEX, nastane kot predplačila ali vmesna plačila.
The latter are usually conditional upon the submission of evidence that a certain level of project implementation has been achieved based on the expenditure incurred, while final payments are conditional upon submission and validation of all expenditure actually incurred for the whole project. 
Za zadnja je običajno treba predložiti dokazila, da je izvedba projekta do neke faze posledica nastalih odhodkov, za končna plačila pa je treba predložiti in potrditi vse odhodke za celoten projekt, do katerih je dejansko prišlo.
DG ELARG manages expenditure linked to the enlargement strategy and process mainly under the instrument for pre-accession assistance (IPA), the Phare programme including post-accession aid, CARDS(3), and pre-accession financial assistance for Turkey. 
GD ELARG 6.12 GDELARGupravljaodhodke,povezanesstrategijoin procesom širitve, večinoma v okviru instrumenta za predpri­ stopno pomoč, programa Phare, vključno s popristopno pomočjo, programa CARDS(3) ter predpristopne finančne pomoči za Turčijo.
6.13. Asignificantpartoftheexpenditureisimplemented on the basis of payments made directly to the national authorities in the beneficiary countries. 
6.13 Pomemben delež odhodkov je v obliki neposrednih plačil nacionalnim organom oblasti v državah upravičenkah.
As a rule the first transfer of funds is made upon signature of the national programmes concerned. 
Praviloma se prvi prenos sredstev opravi po podpisu ustreznih nacionalnih programov.
The release of subsequent tranches is conditional upon the approval of a declaration stating that a certain percentage of the funds previously transferred has been already committed and that expenditure incurred is eligible for EU funding. 
Za sprostitev naslednjih tranš mora biti potrjena izjava, da je bil določeni odstotek pred tem prene­ senih sredstev že porabljen in da so nastali odhodki upravičeni do financiranja EU.
6.14. Ingeneral,paymentsaremadeonthebasisofeither direct centralised or decentralised management modes. 
6.14 Plačila se običajno izvršujejo na podlagi neposrednega centraliziranega ali decentraliziranega načina upravljanja.
In the case of decentralised management, ex-ante controls of contract award decisions are carried out by the Commission Delegation while, under specific conditions, the ex-ante control is waived. 
Pri decentraliziranem upravljanju predhodne kontrole sklepov o oddaji naročil opravi delegacija Komisije, pod posebnimi pogoji pa je predhodna kontrola opuščena.
DG ECHO is responsible for the implementation of the EU’s humanitarian aid-related expenditure under Council Regulation (EC) No 1257/96 (4) which it manages from Head­ quarters. 
GD ECHO 6.15 GDECHOjeodgovorenzaizvajanjeodhodkovEUv zvezi s humanitarno pomočjo po Uredbi Sveta (ES) št. 1257/96 (4), ki jih upravlja s sedeža.
Approximately one half of the appropriations committed are provided to NGOs (direct centralised management) and the other half to UN or other international organisations (joint management). _____________ (3) Phare was the main financial instrument of the pre-accession strategy for Central and Eastern European countries. 
Približno polovica odob­ renih proračunskih sredstev je namenjena nevladnim organi­ zacijam (neposredno centralizirano upravljanje), polovica pa Združenim narodom ali drugim mednarodnim organizacijam (skupno upravljanje). _____________ (3) Phare je bil glavni finančni instrument predpristopne strategije za srednje-in vzhodnoevropske države.
The CARDS programme is Community Assistance for Reconstruction, Devel­ opment and Stability in the Balkans. 
Program CARDS je Pomoč Skupnosti za obnovo, razvoj in stabilizacijo na Balkanu.
(4) OJ L 163, 2.7.1996, p. 
(4) UL L 163, 2.7.1996, str.
EN 140 OfficialJournaloftheEuropeanUnion 9.11.2010 T H E C O U R T ’ S O B S E R VA T I O N S 6.16. The advance and interim payments represent a significant proportion of the total expenditure. 
SL 140 UradnilistEvropskeunije 9.11.2010 U G O T O V I T V E S O D I Š Č A 6.16 Predplačila in vmesna plačila predstavljajo velik del skupnih odhodkov.
Due to their nature they bear a lower risk to regularity than final payments. 
Zaradi njihove narave je pri njih tveganje glede pravilnosti manjše kot pri končnih plačilih.
They are normally only required to comply with a limited number of conditions, whereas final payments are conditional upon submission and validation of all expenditure actually incurred for the whole project. 
Ta morajo namreč običajno izpolnjevati le omejeno število pogojev, za končna plačila pa se zahtevata predložitev in potrditev vseh dejanskih odhodkov za celoten projekt.
For the audit of External aid, Development and Enlargement, the following specific points should be noted: (a) a sample of 180 items was tested comprising 83 advances, 48 interim and 49 final payments; (b) an assessment was made of the effectiveness of the Commission’s supervisory and control systems at Head­ quarters as well as in Delegations, including: (i) ex-ante controls; (ii) monitoring and supervision; (iii) external audits (5); (iv) internal audit. 
V zvezi z revizijo zunanje pomoči, razvoja in širitve je treba omeniti naslednje posebnosti: (a) preizkušen je bil vzorec s 180 postavkami, ki ga je sesta­ vljalo 83 predplačil, 48 vmesnih plačil in 49 končnih plačil; (b) ocenjena je bila uspešnost nadzornih in kontrolnih sistemov Komisije na sedežu in v delegacijah, ki so vključe­ vali: (i) predhodne kontrole; (ii) spremljanje in nadzor; (iii) zunanje revizije (5); (iv) notranjo revizijo.
REGULARITY OF TRANSACTIONS 6.18. Ofthetransactionsaffectedbyerrors26%(sixoutof 23) contain quantifiable errors and the remaining 74 % were non-quantifiable (17 out of 23). 
PRAVILNOST TRANSAKCIJ 6.18 Odtransakcij,nakateresovplivalenapake,jih26% (šest od 23) vsebuje količinsko opredeljive napake, preostalih 74 % pa napake, ki jih ni bilo mogoče količinsko opredeliti (17 od 23).
The most likely error estimated by the Court for the audited domain lies between 2 % and 5 % (Annex 6.1). 
Sodišče ocenjuje, da je najverjetnejša stopnja napak za revidirano področje med 2 % in 5 % (Priloga 6.1).
Themostsignificanterrorsidentifiedconcern: (a) quantifiable eligibility errors (e.g. essential conditions required not met, expenditure incurred outside the eligi­ bility period, inclusion of ineligible expenditure in the project cost claims and irregularities in the tendering and contract award procedures carried out by implementing organisations); and (b) non-quantifiable errors (e.g. irregularities in procurement procedures, non-compliance with the contract award criteria as set out in the financing decisions to which they relate, lack of an adequate audit trail). _____________ (5) Ex-post controls as far as DG RELEX is concerned. 
6.19 Najpomembnejšeugotovljenenapakeso: (a) količinsko opredeljive napake v zvezi z upravičenostjo (npr. neizpolnjevanje bistvenih pogojev, odhodki, do katerih je prišlo zunaj upravičenega obdobja, vključitev neupravičenih odhodkov v zahtevke za povračilo stroškov projekta ter nepravilnosti v razpisnih postopkih in postopkih oddaje naročil, ki so jih izvedle izvajalske orga­ nizacije), ter (b) količinsko neopredeljive napake (npr. nepravilnosti v postopkih javnega naročanja, neizpolnjevanje meril za oddajo naročil, določenih v sklepih o financiranju, ki se nanašajo nanje, neobstoj ustrezne revizijske sledi). _____________ (5) Naknadne kontrole pri GD RELEX.
T H E C O M M I S S I O N ’ S R E P L I E S 6.17. (a) The Commission notes that significantly more final payments were included in the 2009 sample than was the case in previous years. 
O D G O VO R I KO M I S I J E 6.17 (a) Komisija ugotavlja, da je bilo v vzorec za leto 2009 vključenih znatno več končnih plačil kot v prejšnjih letih.
6.18. The Commission welcomes the increase in the ‘frequency’ of transactions which the Court judges to be entirely ‘regular’ (at 87 %) in comparison with the figures for 2008 and 2007. 
6.18 Komisija pozdravlja povečanje „pogostosti“ transakcij, za katere Sodišče ocenjuje, da so v celoti „pravilne“ (87 %), v primerjavi s podatki za leti 2008 in 2007.
However, the Court found errors in some final payments which had not been detected by the Commission’s controls. 
Vendar je Sodišče v nekaterih končnih plačilih odkrilo napake, ki jih kontrole Komisije niso odkrile.
The overall assessment of super­ visory and control systems is that they are partially effective. 
Skupna ocena nadzornih in kontrolnih sistemov je, da so delno uspešni.
EuropeAid 6.23. As presented in the Court’s annual report on the 8th, 9th and 10th European Development Fund (report on the EDFs), the assessment of EuropeAid’s supervisory and control systems is that they are partially effective. 
EuropeAid 6.23 Kot je prikazano v letnem poročilu Sodišča o osmem, devetem in desetem Evropskem razvojnem skladu (poročilo o ERS), ocena nadzornih in kontrolnih sistemov EuropeAid kaže, da so delno uspešni.
DG RELEX 6.24. Overall DG RELEX’s supervisory and control systems are assessed as partially effective. 
GD RELEX 6.24 Nadzorni in kontrolni sistemi GD RELEX so v splošnem ocenjeni kot delno uspešni.
The assessment of DG RELEX’s supervisory and control systems comprised a follow up of the systems assessment made in previous years and an examination of the results of the work of internal audit. 
6.25 OcenanadzornihinkontrolnihsistemovGDRELEXje vsebovala nadaljnje ukrepanje po oceni sistemov v predhodnih letih in preverjanje rezultatov dela notranje revizije.
Ex-ante controls 6.26. Theex-antecontrolsproceduresinDGRELEXwere reinforced in 2009 through the introduction of new procedures and checklists, although it will only be possible to assess the effectiveness of the changes in future years. 
Predhodne kontrole 6.26 Leta2009sobilipostopkipredhodnekontrolevGD RELEX okrepljeni z uvedbo novih postopkov in kontrolnih seznamov, čeprav bo uspešnost sprememb mogoče oceniti šele v prihodnjih letih.
The Court notes, however, that certain previously identified weak­ nesses have not yet been remedied (e.g. the lack of ex-ante assessment on Common Foreign and Security Policy missions as required by Article 56 of the Financial Regulation). 
Vendar Sodišče ugotavlja, da nekatere predhodno ugotovljene slabosti še niso bile odpravljene (npr. pomanjkanje predhodnih ocen misij v okviru skupne zunanje in varnostne politike, ki jih zahteva člen 56 finančne uredbe).
T H E C O M M I S S I O N ’ S R E P L I E S 6.20. EU Delegations are responsible for the vast majority of payments on the Commission’s external aid portfolio. 
O D G O VO R I KO M I S I J E 6.20 Delegacije EU so odgovorne za večino plačil v okviru zunanje pomoči Komisije.
For EuropeAid, 79 % of the EU budget’s ongoing portfolio (outstanding commitments) was managed by Delegations in 2009. 
V letu 2009 so 79 % tekočega proračuna EU, predvidenega za urad EuropeAid (neporavnane obveznosti), upra­ vljale delegacije.
6.21. The Commission believes that detective and corrective measures prior to final payments (e.g. submission of reports, external audits, expenditure verifications and transactional checks by Commission staff) are effective. 
6.21 Komisija meni, da so ukrepi za odkrivanje in popravljanje pred končnimi plačili (npr. predložitev poročil, zunanje revizije, prever­ janje odhodkov in pregledi transakcij s strani osebja Komisije) učin­ koviti.
In addition, potential irregularities can still be corrected ex-post through the launching of ex-post audits and appropriate recoveries. 
Poleg tega se lahko morebitne nepravilnosti še vedno popravijo z naknadnimi revizijami in ustreznimi izterjavami.
Nevertheless, controls cannot realistically reduce the risk of financial error to zero. 
Kljub temu kontrole ne morejo realno zmanjšati tveganja finančne napake na nič.
The Commission believes that the multi-annual supervisory and control systems for the External Aid, Development and Enlargement policy group are effective and have significantly improved year on year as reflected in the increase in the proportion of entirely regular payments found by the Court in its sample. 
6.22 Komisija meni, da so večletni nadzorni in kontrolni sistemi za skupino politik zunanje pomoči, razvoja in širitve uspešni in se vsako leto izboljšujejo, kar se odraža v povečanju deleža v celoti pravilnih plačil, kot je v svojem vzorcu ugotovilo Sodišče.
The Commission welcomes the Court’s observation that ‘EuropeAid has set up a comprehensive control strategy’ and that ‘in 2009 EuropeAid continued to bring significant improvements to the design and implementation of its supervisory and control systems’ (see paragraph 54 of the Annual Report 2009 on the EDFs). 6.24. 
Komisija pozdravlja opažanje Sodišča, da „je urad Euro­ peAid vzpostavil obširno strategijo kontrol“ in da je „leta 2009 še naprej močno izboljševal zasnovo in izvajanje svojih nadzornih in kontrolnih sistemov“ (glej odstavek 54 letnega poročila za leto 2009 o ERS).
The Commission welcomes the Court’s acknowledgement of the improvements recently introduced. 
6.24 Komisija pozdravlja priznanje Sodišča glede nedavno uvedenih izboljšav.
The new proposal for the revision of the Financial Regu­ lation includes the acknowledgement that Article 56 assessments can only be undertaken progressively due to the specific nature of these missions which are created ad hoc and ex nihilo. 
6.26 Novi predlog za spremembo finančne uredbe vključuje priznanje, da se lahko ocene iz člena 56 opravijo samo postopoma zaradi posebne narave teh misij, ki so oblikovane ad hoc in ex nihilo.
Regarding the CFSP procurement checklists, these have been finalised and are already in use. 
Kontrolni seznami javnega naročanja na področju skupne zunanje in varnostne politike so končani in se že uporabljajo.
At year end 16 Rapid Reaction Mechanism files had not been closed and for 20 Common Foreign and Security Policy (CFSP) contracts for which the implementation deadline had already expired (for most of them in 2008) no final report had been received. Ex-post controls 6.28. 
Konec leta 16 dosjejev mehanizma za hitro ukre­ panje še ni bilo zaprtih, za 20 pogodb s področja skupne zunanje in varnostne politike, pri katerih je rok za izvedbo že potekel (za večino leta 2008), pa še ni bilo prejeto končno poročilo.