natgillin/translations-raw huggingface dataset:
The provisional accounts are forwarded not later than 31 March of the following year; the final accounts are due on 31 July of that year.
Začasni računovodski izkazi se pošljejo najpozneje do 31. marca naslednjega leta, končni računovodski izkazi pa morajo biti poslani do 31. julija zadevnega leta.
EXTERNAL AUDIT
ZUNANJA REVIZIJA
Since 1977 the external audit of the budget has been carried out by the Court of Auditors of the European Union ( 8 ).
Zunanjo revizijo proračuna od leta 1977 izvaja Računsko sodišče Evropske unije ( 8 ).
The Court of Auditors examines the accounts of all revenue and expenditure of the budget.
Računsko sodišče preuči izkaze vseh prihodkov in odhodkov proračuna.
Parliament and the Council with a statement of assurance as to the reliability of the accounts and the legality and regularity of the underlying transactions.
Evropskemu parlamentu in Svetu mora predložiti izjavo o zanesljivosti računovodskih izkazov ter o zakonitosti in pravilnosti z njimi povezanih transakcij.
It also considers whether revenue has been received and expenditure incurred in a lawful and regular manner, and whether the financial management has been sound.
Prav tako preuči, ali so bili vsi prihodki prejeti, ali so vsi odhodki nastali zakonito in pravilno ter ali je bilo finančno poslovodenje dobro.
The audits may be carried out before the closure of the financial year in question and are performed on the basis of records and, where necessary, on the spot in the institutions of the Union, in the Member States and in third countries.
Revizije lahko izvaja pred zaključkom zadevnega proračunskega leta na podlagi računovodskih evidenc in po potrebi na kraju samem v institucijah Unije, državah članicah in tretjih državah.
The Court of Auditors draws up an annual report for each financial year and may also, at any time, submit its observations on specific questions and deliver opinions at the request of any of the institutions of the Union.
Računsko sodišče za vsako proračunsko leto pripravi letno poročilo in lahko kadar koli predloži svoja opažanja o posameznih vprašanjih ter pripravi mnenje na zaprosilo katere koli institucije Unije.
DISCHARGE AND FOLLOW-UP
RAZREŠNICA IN NADALJNJE UKREPANJE
Since 1977 the following provisions have been applicable ( 9 ): Parliament, on the recommendation of the Council, gives, before 30 April of the second year following the financial year in question, discharge to the Commission in respect of its implementation of the budget.
Od leta 1977 veljajo naslednje določbe ( 9 ): Parlament na predlog Sveta najkasneje do 30. aprila v drugem letu, ki sledi zadevnemu proračunskemu letu, podeli Komisiji razrešnico za njeno izvrševanje proračuna.
To this end, the Council and Parliament in turn examine the accounts presented by the Commission and the annual report and special reports of the Court of Auditors.
V ta namen Svet in Parlament preučita računovodske izkaze, ki jih je pripravila Komisija, ter letno in posebna poročila Računskega sodišča.
The institutions must take appropriate action in response to the comments appearing in the decisions giving discharge and report on the measures taken.
Institucije se morajo na ugotovitve, navedene v sklepih o razrešnici, odzvati z ustreznim ukrepanjem in poročati o sprejetih ukrepih.
( 8 ) See Articles 285 to 287 TFEU, 106a EAEC and Articles 139 to 147 of the FINREG. ( 9 ) See Articles 319 TFEU and 106a EAEC.
( 8 ) Glej člene 285 do 287 PDEU, člen 160a ESAE ter člene 139 do 147 FINUR. ( 9 ) Glej člen 319 PDEU in člen 106a ESAE.
SOURCES OF FINANCIAL DATA
VIRI FINANČNIH PODATKOV
The financial data contained in this Annex have been drawn from the annual accounts of the European Union and from other financial records provided by the Commission.
V tej prilogi so uporabljeni finančni podatki iz letnih računovodskih izkazov Evropske unije in drugih računovodskih evidenc, ki jih je zagotovila Komisija.
The geographical distribution is in accordance with the country codes in the Commission's system of accounting information (ABAC).
Geografska porazdelitev je v skladu s kodami držav v sistemu računovodskih informacij Komisije (ABAC).
As the Commission points out, all the figures given by Member State — for both revenue and expenditure — are the result of arithmetic that gives an incomplete view of the benefits that each State derives from the Union.
Komisija poudarja, da so vsi podatki, ki so jih navedle države članice – tako pri prihodkih kot odhodkih – rezultat izračunov, ki ne odražajo v celoti vseh koristi, ki jih posameznim državam članicam prinaša članstvo v Uniji.
They must therefore be interpreted with circumspection.
Zaradi tega jih je treba razlagati z določeno mero previdnosti.
MONETARY UNIT
DENARNA ENOTA
All the financial data are presented in millions of euro.
Vsi finančni podatki so predstavljeni v milijonih EUR.
The totals are rounded from each exact value and will not therefore necessarily represent the sum of the rounded figures.
Skupni zneski so zaokrožene vsote natančnih vrednosti in zaradi tega niso vedno enaki vsotam zaokroženih zneskov.
Appropriations for payments
OSP odobrena sredstva za plačila
Commitment appropriations
OO odobritve za prevzem obveznosti
Differentiated appropriations
DS diferencirana sredstva
EAEC or Euratom
ESAE ali Euratom
European Atomic Energy Community
Evropska skupnost za atomsko energijo
European Community(ies)
Evropska(e) skupnost(i)
Total for the 27 Member States of the European Union
27 držav članic Evropske unije skupaj
Financial Regulation of 25 June 2002
Finančna uredba z dne 25. junija 2002
Gross National Income
BND bruto nacionalni dohodek
Non-differentiated appropriations
NDS nediferencirana sredstva
Payment appropriations
OP odobritve plačil
Budgetary section
proračunski oddelek
Budgetary title
proračunski naslov
Value-added tax
DDV davek na dodano vrednost
Data between zero and 0,05
0,0 podatki med nič in 0,05
Lack of data
— ni podatkov
Budget 2009 — Estimated revenue and final appropriations for payments
Proračun 2009 – Ocenjeni prihodki in končna odobrena sredstva za plačila
Appropriations for commitments available in 2009 and utilisation thereof
Odobrena sredstva za plačila na voljo v letu 2009 in njihova poraba
Appropriations for payments available in 2009 and utilisation thereof
Odobrena sredstva za prevzem obveznosti na voljo v letu 2009 in njihova poraba
Own resources in 2009, by Member State
Lastna sredstva v letu 2009, po državah članicah
Payments made in 2009, in each Member State
Plačila, izvršena v letu 2009, v posameznih državah članicah
CONSOLIDATED ACCOUNTS FOR THE FINANCIAL YEAR 2009
KONSOLIDIRANI RAČUNOVODSKI IZKAZI ZA PRORAČUNSKO LETO 2009
Consolidated economic outturn account
Konsolidiran izkaz poslovnega izida
Diagram III Appropriations for commitments available in 2009 and utilisation thereof
Diagram III Odobrena sredstva za prevzem obveznosti na voljo v letu 2009 in njihova poraba
Final appropriations ( 1 )
Končna odobrena sredstva ( 1 )
Carry-overs to 2010
Prenosi v leto 2010
Sections (S) and titles (T) corresponding to the 2009 budgetary nomenclature and financial framework headings
Oddelki (Odd.) in naslovi (N.), ki ustrezajo proračunski nomenklaturi za leto 2009 in razdelkom finančnega okvira
III.10 Direct research (T.10) III.11 Fisheries and maritime affairs (T.11) III.12 Internal market (T.12) III.13 Regional policy (T.13) III.14 Taxation and customs union (T.14) III.15 Education and culture (T.15) III.16 Communication (T.16) III.17 Health and consumer protection (T.17) III.18 Area of freedom, security and justice (T.18) III.19 External relations (T.19) III.20 Trade (T.20) III.21 Development and relations with ACP States (T.21) III.22 Enlargement (T.22) III.23 Humanitarian aid (T.23) III.24 Fight against fraud (T.24) III.25 Commission's policy coordination and legal advice (T.25) III.26 Commission's Administration (T.26) III.27 Budget (T.27) III.28 Audit (T.28) III.29 Statistics (T.29) III.30 Pensions (T.30) III.31 Language Services (T.31) III.40 Reserves (T.40) IV Court of Justice (S. IV) V Court of Auditors (S. V)
III.10 Neposredne raziskave (N.10) III.11 Ribištvo in pomorske zadeve (N.11) III.12 Notranji trg (N.12) III.13 Regionalna politika (N.13) III.14 Obdavčenje in carinska unija (N.14) III.15 Izobraževanje in kultura (N.15) III.16 Komuniciranje (T.16) III.17 Zdravje in varstvo potrošnikov (N.17) III.18 Območje svobode, varnosti in pravice (N.18) III.19 Zunanji odnosi (N.19) III.20 Trgovina (N.20)
European Data-protection Supervisor (S. IX) Grand total appropriations for commitments
Skupna odobrena sredstva za prevzem obveznosti
Financial Framework Sustainable Growth Preservation and Management of Natural Resources Citizenship, freedom, security and justice EU as a global player Administration Compensation
Finančni okvir Trajnostna rast Ohranjanje in upravljanje naravnih virov Državljanstvo, svoboda, varnost in pravica EU kot globalni partner Uprava Kompenzacije
Grand total appropriations for commitments
Skupna odobrena sredstva za prevzem obveznosti
Grand total appropriations for payments
Skupna odobrena sredstva za prevzem plačil
( 1 ) Final budget appropriations after taking account of transfers between budget headings, appropriations corresponding to assigned revenue or similar and appropriations carried over from the previous financial year.
( 1 ) Končna odobrena proračunska sredstva, potem ko so bili upoštevani transferji med proračunskimi postavkami, sredstva, ki ustrezajo namenskim prejemkom ali podobna sredstva, in sredstva, prenesena iz prejšnjega proračunskega leta.
Diagram IV Appropriations for payments available in 2009 and utilisation thereof
Diagram IV Odobrena sredstva za plačila na voljo v letu 2009 in njihova poraba
Payments made Utilisation rate Carry-overs to in 2009 (%) 2010
Stopnja porabe (%)
III.10 Direct research (T.10) III.11 Fisheries and maritime affairs (T.11) III.12 Internal market (T.12) III.13 Regional policy (T.13) III.14 Taxation and customs union (T.14) III.15 Education and culture (T.15) III.16 Communication (T.16) III.17 Health and consumer protection (T.17) III.18 Area of freedom, security and justice (T.18) III.19 External relations (T.19) III.20 Trade (T.20) III.21 Development and relations with ACP States (T.21) III.22 Enlargement (T.22) III.23 Humanitarian aid (T.23) III.24 Fight against fraud (T.24) III.25 Commission's policy coordination and legal advice (T.25) III.26 Commission's Administration (T.26) III.27 Budget (T.27) III.28 Audit (T.28) III.29 Statistics (T.29) III.30 Pensions (T.30) III.31 Language Services (T.31) III.40 Reserves (T.40) IV Court of Justice (S. IV) V Court of Auditors (S. V)
III.10 Neposredne raziskave (N.10) III.11 Ribištvo in pomorske zadeve (N.11) III.12 Notranji trg (N.12) III.13 Regionalna politika (N.13) III.14 Obdavčenje in carinska unija (N.14) III.15 Izobraževanje in kultura (N.15) III.16 Komuniciranje (N.16) III.17 Zdravje in varstvo potrošnikov (N.17) III.18 Območje svobode, varnosti in pravice (N.18) III.19 Zunanji odnosi (N.19) III.20 Trgovina (N.20)
Economic and Social Committee (S. VI) Committee of the Regions (S. VII) European Ombudsman (S. VIII) European Data-protection Supervisor (S. IX)
III.22 Širitev (N.22) III.23 Humanitarna pomoč (N.23) III.24 Boj proti goljufijam (N.24)
Grand total appropriations for payments
Skupna odobrena sredstva za plačila
( 1 ) Final budget appropriations after taking account of transfers between budget headings, appropriations relating to assigned revenue or similar and appropriations carried over from the previous financial year.
( 1 ) Končna odobrena proračunska sredstva po upoštevanju transferjev med proračunskimi vrsticami, sredstev, povezanih z namenskimi prejemki ali podobnih sredstev in sredstev, prenesenih iz prejšnjega proračunskega leta.
Diagram V Own resources in 2009, by Member State
Diagram V Lastna sredstva v letu 2009 po državah članicah
— Traditional own resources
— Tradicionalna lastna sredstva
— VAT resources
— Sredstva iz DDV
— Netherlands and Sweden reduction (
— Znižanje za Nizozemsko in Švedsko (
(1 ) For the United Kingdom a correction (5 657,7 million euro) is applied to the gross amount of own resources (15 769,3 million euro).
(1 ) Za Združeno kraljestvo se pri bruto znesku lastnih sredstev (15 769,3 milijona EUR) uporablja popravek (5 657,7 milijona EUR).
The financing of this adjustment is borne by the other Member States.
Ta popravek financirajo ostale države članice.
(2 ) For the Netherlands and Sweden a gross reduction in their annual GNI contribution is granted for the period 2007-2013.
(2 ) Nizozemski in Švedski se za obdobje 2007–2013 odobri bruto znižanje njunega letnega prispevka na osnovi BND.
For 2009 their amounts are respectively 624,4 and 148,7 million euro.
Za leto 2009 ta zneska znašata 624,4 milijona EUR in 148,7 milijona EUR.
) Following the entry into force of the Council Decision 2007/436/EC, Euratom on the system of the European Communities' own rsources an adjustment was calculated for its implementation regarding the financial years 2007 and 2008.
) Po začetku veljavnosti Sklepa Sveta 2007/436/ES, Euratom o sistemu virov lastnih sredstev Evropskih skupnosti je bil v zvezi z njegovim izvajanjem izračunan popravek za proračunski leti 2007 in 2008.
Payments made in 2009, in each Member State (
Plačila, izvršena v letu 2009, v posameznih državah članicah (
Note: Payments made in 2009 = payments against 2009 operating appropriations plus payments against carry-overs from 2008.
Opomba: Plačila, izvršena v letu 2009 = plačila za sredstva za poslovanje v letu 2009 + plačila za prenose iz leta 2008.
Financial framework headings
Razdelki finančnega okvira
Third Countries and misc. (2 )
Skupaj države in razno (2 )
— Citiz., freedom, sec. and justice
— Državlj., svoboda, varnost in pravica
— EU as a global player
— EU kot globalni partner
(1 ) The geographical breakdown is not by payments made to the Member States but by expenditure according to the data in the Commission's computerised accounting system ABAC.
(1 ) Podatki niso geografsko razčlenjeni glede na plačila državam članicam, ampak glede na odhodke v skladu s podatki iz računalniško podprtega računovodskega sistema Komisije ABAC.
(2 ) The amounts under ‘Third Countries and miscellaneous’ mainly include expenditure related to the projects implemented outside the Union and participation by third countries.
(2 ) Zneski, navedeni pod postavko „Tretje države in razno“, zajemajo predvsem odhodke v zvezi s projekti, ki se izvajajo, in odhodke, pri katerih so udeležene tretje države.
Expenditure in respect of which the geographical distribution could not be made is also included.
Prav tako zajemajo odhodke, ki jih ni bilo mogoče geografsko razčleniti.
Non-current assets:
Stalna sredstva:
Property, plant and equipment
Opredmetena osnovna sredstva
Long-term investments
Dolgoročne naložbe
Long-term prefinancing
Dolgoročno predfinanciranje
Long-term receivables
Dolgoročne terjatve
Current assets:
Gibljiva sredstva:
Short-term investments
Kratkoročne naložbe
Short-term prefinancing
Kratkoročno predfinanciranje
Short-term receivables
Kratkoročne terjatve
Non-current liabilities:
Dolgoročne obveznosti:
Employee benefits
Prejemki zaposlenih
Long-term provisions
Dolgoročne rezervacije
Long-term financial liabilities
Dolgoročne finančne obveznosti
Other long-term liabilities
Druge dolgoročne obveznosti
Current liabilities:
Tekoče obveznosti:
Short-term provisions
Kratkoročne rezervacije
Short-term financial liabilities
Kratkoročne finančne obveznosti
Total liabilities
Obveznosti skupaj
Amounts to be called from Member States:
Zneski, ki bodo vpoklicani od držav članic
Other amounts
Drugi zneski
Diagram VIII Consolidated economic outturn account
Diagram VIII Konsolidiran izkaz poslovnega izida
Own resource and contributions revenue
Prihodki iz lastnih sredstev in prispevkov
Surplus from operating activities
Presežek iz poslovanja
Financial revenue
Prihodki iz finančnih poslov
Financial expenses
Odhodki za finančne posle
Movement in employee benefits liability
Gibanje obveznosti iz naslova prejemkov zaposlenih
Share of net surplus (deficit) of associates and joint ventures
Delež čistega presežka (primanjkljaja) pridruženih subjektov in skupnih podjetij
Economic outturn for the year
Poslovni izid za zadevno leto
List of Special Reports adopted by the Court of Auditors since the last Annual Report:
Seznam posebnih poročil, ki jih je Sodišče sprejelo po zadnjem letnem poročilu:
— Special Report No 15/2009 — EU assistance implemented through United Nations organisations: decision-making and monitoring
— Posebno poročilo št. 15/2009 – Pomoč Evropske unije, ki se izvaja prek organizacij Združenih narodov: odločanje in spremljanje
— Special Report No 16/2009 — The European Commission’s management of pre-accession assistance to Turkey
— Posebno poročilo št. 16/2009 – Kako Evropska komisija upravlja predpristopno pomoč za Turčijo
— Special Report No 17/2009 — Vocational training actions for women co-financed by the European Social Fund
— Posebno poročilo št. 17/2009 – Dejavnosti za poklicno usposabljanje žensk, ki se sofinancirajo iz Evropskega socialnega sklada
— Special Report No 18/2009 — Effectiveness of EDF support for Regional Economic Integration in East Africa and West Africa
— Posebno poročilo št. 18/2009 – Uspešnost podpore ERS za regionalno gospodarsko povezovanje v Vzhodni in Zahodni Afriki
— Special Report No 1/2010 — Are simplified customs procedures for imports effectively controlled?
— Posebno poročilo št. 1/2010 – Ali se poenostavljeni carinski postopki za uvoz uspešno kontrolirajo?
— Special Report No 2/2010 — The effectiveness of the Design Studies and Construction of New Infra­structures support schemes under the Sixth Framework Programme for Research
— Posebno poročilo št. 2/2010 – Uspešnost podpornih shem za načrtovalne študije in izgradnjo novih infrastruktur v okviru šestega okvirnega programa za raziskave
— Special Report No 3/2010 — Impact Assessments in the EU institutions: do they support decision- making?
— Posebno poročilo št. 3/2010 – Ocene učinka v institucijah EU: ali pomagajo pri odločanju?
— Special Report No 4/2010 — Is the design and management of the mobility scheme of the Leonardo da Vinci programme likely to lead to effective results?
— Posebno poročilo št. 4/2010 – Ali je od zasnove in upravljanja programa mobilnosti v okviru programa Leonardo da Vinci mogoče pričakovati dobre rezultate?
— Special Report No 5/2010 — Implementation of the Leader approach for rural development
— Posebno poročilo št. 5/2010 – Izvajanje pristopa Leader pri razvoju podeželja
— Special Report No 6/2010 — Has the reform of the sugar market achieved its main objectives?
— Posebno poročilo št. 6/2010 – Ali je reforma trga sladkorja dosegla svoje glavne cilje?
— Special Report No 7/2010 — Audit of the clearance of accounts procedure
— Posebno poročilo št. 7/2010 – Revizija postopka potrditve obračunov
— Special Report No 8/2010 — Improving transport performance on trans-European rail axes: Have EU rail infrastructure investments been effective?
— Posebno poročilo št. 8/2010 – Izboljševanje prevozne zmogljivosti na transevropskih železniških oseh: ali so bile investicije EU v železniško infrastrukturo uspešne?
— Special Report No 9/2010 — Is EU Structural Measures spending on the supply of water for domestic consumption used to best effect?
— Posebno poročilo 9/2010 – Ali so sredstva EU iz strukturnih ukrepov za oskrbo z vodo za gospodinjsko uporabo porabljena učinkovito?
These reports can be accessed for consultation or downloading on the European Court of Auditors’ website: www.eca.europa.eu
Ta poročila lahko preberete na spletni strani Evropskega računskega sodišča ali si jih z nje prenesete: www.eca.europa.eu
A paper copy version may be obtained on request to the Court of Auditors:
Za tiskani izvod pošljite prošnjo na Računsko sodišče:
ANNUAL REPORT ON THE ACTIVITIES FUNDED BY THE EIGHTH, NINTH AND TENTH EUROPEAN DEVELOPMENT FUNDS (EDFs)
LETNO POROČILO O DEJAVNOSTIH, FINANCIRANIH IZ OSMEGA, DEVETEGA IN DESETEGA EVROPSKEGA RAZVOJNEGA SKLADA (ERS)
Annual Report on the activities funded by the eighth, ninth and tenth European Development Funds (EDFs)
Letno poročilo o dejavnostih, financiranih iz osmega, devetega in desetega Evropskega razvojnega sklada (ERS)
Specific characteristics of the European Development Funds
Posebne značilnosti Evropskih razvojnih skladov
Chapter I — Implementation of the eighth, ninth and tenth EDFs
Poglavje I – Izvajanje osmega, devetega in desetega ERS
The Commission’s annual report on the financial management of the eighth to tenth European Development Funds
Letno poročilo Komisije o finančnem poslovodenju osmega do desetega Evrop­ skega razvojnega sklada
Chapter II — Independent Statement of Assurance by the Court of Auditors on the EDFs
Poglavje II – Neodvisna izjava o zanesljivosti, ki jo Računsko sodišče izreka glede ERS
Independent Statement of Assurance by the Court of Auditors on the eighth, ninth and tenth European Development Funds (EDFs) for the financial year 2009
Neodvisna izjava o zanesljivosti, ki jo Računsko sodišče izreka glede osmega, devetega in desetega Evropskega razvojnega sklada (ERS) za proračunsko leto 2009
Information in support of the Statement of Assurance
Informacije v podporo izjavi o zanesljivosti
This Annual Report presents the Court’s assessment of the European Development Funds (EDFs).
V tem letnem poročilu je predstavljena ocena Sodišča o Evropskih razvojnih skladih (ERS).
Key information on the activities covered and spending in 2009 is provided in Table 1.
Ključne informacije o zajetih dejavnostih in porabi leta 2009 so predstavljene v tabeli 1.
Table 1 — European Development Funds — Key information
Tabela 1 – Evropski razvojni skladi – ključne informacije
Payments 2009
Plačila leta 2009
Administrative expenditure
Proračunski naslov osmi ERS upravni odhodki
0 Centralised direct
0 neposredno centralizirano operativni odhodki
0 Central indirect
0 posredno centralizirano
0 Joint management
0 skupno upravljanje
Administrative expenditure
4 neposredno centralizirano operativni odhodki
Joint management
Evropski r a z v
Administrative expenditure
1 844 deseti ERS upravni odhodki
Total administrative expenditure
Upravni odhodki skupaj:
Total operational expenditure:
Operativni odhodki skupaj
Total payments (
Plačila skupaj (
Total individual commitments (
Posamezne obveznosti skupaj (
Total global commitments (
Skupne obveznosti skupaj (
( 1 ) Gross payments, excluding recoveries. ( 2 ) The totals of individual and global commitments contain the decommitments.
( 1 ) Bruto plačila brez izterjav. ( 2 ) Seštevki posameznih in skupnih obveznosti vsebujejo razveljavitve.
Source: European Court of Auditors on the basis of data provided by AIDCO DataWarehouse.
Vir: Evropsko računsko sodišče na podlagi podatkov, ki jih je zagotovil DataWarehouse GD AIDCO.
Specific characteristics of the European Devel­opment Funds
Posebne značilnosti Evropskih razvojnih skladov
The European Development Fund (EDF) is the main instrument for providing European Union aid for development cooperation to the African, Caribbean and Pacific (ACP) States and Overseas Countries and Territories (OCTs).
Evropski razvojni sklad (ERS) je glavni instrument za zagotavljanje pomoči Evropske unije za razvojno sodelovanje afriškim, karibskim in pacifiškim državam (AKP) ter čezmor­skim državam in ozemljem (ČDO).
It was created in 1957 under the Treaty of Rome.
Ustanovljen je bil leta 1957 z Rimsko pogodbo.
The EDFs are funded by the Member States, governed by its own financial regulation and managed by a specific committee.
ERS financirajo države članice, imajo lastno finančno uredbo, upravlja pa jih posebni odbor.
The European Commission is responsible for the financial implementation of operations funded with resources of the EDFs.
Za finančno izvajanje dejavnosti, ki se financirajo s sredstvi ERS, je odgovorna Evropska komisija.