natgillin/translations-raw huggingface dataset:
For information purposes the annual accounts drawn up by the Agency for the financial year 2004 are summarised in Tables 2, 3 and 4. 
Byrns rsredovisning fr budgetret 2004 sammanfattas i tabellerna 2, 3 och 4 i informationssyfte.
The CourtŐs opinion is addressed to the European Parliament and the Council in accordance with Article 185(2) of Council Regulation (EC, Euratom) No 1605/2002 (3); it was drawn up following an examination of the AgencyŐs accounts, as required by Article 248 of the Treaty establishing the European Community. 
Revisionsrttens uttalande riktas till Europaparlamentet och rdet i enlighet med artikel 185.2 i rdets frordning (EG, Euratom) nr 1605/2002 (3). Det har utarbetats efter en granskning av byrns rkenskaper i enlighet med artikel 248 i frdraget om upprttandet av Europeiska gemenskapen.
The AgencyŐs accounts for the financial year ended 31 December 2004 (4) were drawn up by its Director, pursuant to Article 8(2) of Council Regulation (EC) No 2667/2000 (5), and sent to the Court, which is required to give its opinion on their reliability and on the legality and regularity of the underlying transactions. 
Byrns rkenskaper fr det budgetr som slutade den 31 december 2004 (4) upprttades av dess direktr i enlighet med artikel 8.2 i rdets frordning (EG) nr 2667/2000 (5) och verlmnades till revisionsrtten som skall yttra sig om rkenskapernas tillfrlitlighet och de underliggande transaktionernas laglighet och korrekthet.
(2) OJ L 358, 3.12.2004, p. 
(2) EUT L 358, 3.12.2004, s.
(4) These accounts were drawn up on 13 October 2005 and received by the Court on 18 October 2005. 
(4) Rkenskaperna upprttades den 13 oktober 2005 och togs emot av revisionsrtten den 18 oktober 2005.
Reliability of the accounts Except for the issue mentioned in paragraph 9, the AgencyŐs accounts for the financial year ended 31 December 2004, in all material respects, are reliable. 
Rkenskapernas tillfrlitlighet Med undantag fr det frhllande som beskrivs i punkt 9 r byrns rkenskaper fr det budgetr som slutade den 31 december 2004 i allt vsentligt tillfrlitliga.
Legality and regularity of underlying transactions Except for the issue mentioned in paragraph 11, the transactions underlying the AgencyŐs accounts, taken as a whole, are legal and regular. 
De underliggande transaktionernas laglighet och korrekthet Med undantag fr det frhllande som beskrivs i punkt 11 r de transaktioner som ligger till grund fr byrns rsredovisning som helhet lagliga och korrekta.
Although significant funds were maintained throughout the year (6), the Agency has no active treasury management policy in place; considerable amounts are maintained on current bank accounts without their earnings being checked by the Agency. 
Betydande medel innehades under hela ret (6), men byrn har inte infrt ngon aktiv likviditetsfrvaltning. Stora belopp fanns p lpande bankkonton utan att intkterna frn dem kontrollerades av byrn.
Reconciliations between bank accounts and the AgencyŐs accounting records are not regularly carried out. 
Avstmningar mellan bankkonton och byrns redovisning utfrs inte regelbundet.
One of the main problems the Agency faces is the difficulty in recruiting agents capable of carrying out the difficult tasks with which it is entrusted. 
Ett av byrns huvudproblem r att det r svrt att rekrytera personal som kan utfra de svra uppgifter som verltits p byrn.
The policy of renewing the mandate of the Agency for short periods of time increases this problem as very few individuals with the required profile will relocate under these circumstances. 
Policyn att frnya byrns mandat med korta tidsperioder gr inte situationen lttare, eftersom mycket f personer med rtt kvalifikationer r beredda att flytta under dessa omstndigheter.
In its 2003 report (7), the Court noted anomalies which had affected decisions in awarding contracts. In 2004 this situation was again observed. 
I den srskilda rsrapporten fr 2003 (7) konstaterade revisionsrtten att det fanns avvikelser som pverkade besluten om tilldelning av kontrakt. r 2004 konstaterades samma sak igen.
It is therefore essential to ensure that procedures are strictly applied. 
Drfr r det mycket viktigt att frfarandena tillmpas strikt.
Many of the difficulties encountered were due to the fact that criteria set in calls for tender were open to interpretation because they were unsuited to the practical situation. 
Mnga av de svrigheter som uppstod berodde p att de kriterier som anvndes vid anbudsinfordringarna var dubbeltydiga eftersom de inte var anpassade till den praktiska situationen.
The Agency should thus be particularly attentive when setting selection criteria to avoid unrealistic requirements which would later lead to interpretation and ineffective procedures. 
Byrn br drfr vara extra uppmrksam nr den faststller urvalskriterier fr att undvika orealistiska krav som senare kan leda till olika tolkningar och ineffektiva frfaranden.
(6) The bank account balance at 31 December 2004 was 158 million euro Ń see Table 4. 
(6) Bankkontots saldo per den 31 december 2004 uppgick till 158 miljoner euro (se tabell 4).
(7) Issued on 10 December 2004. 
(7) Rapporten publicerades den 10 december 2004.
28.12.2005 EN Official Journal of the European Union C 332/17 12. 
28.12.2005 SV Europeiska unionens officiella tidning C 332/17 12.
A review of operations entrusted to the United Nations Mission in Kosovo (UNMIK) was carried out. 
En genomgng gjordes av de verksamheter som verltits p Frenta nationernas uppdrag i Kosovo (UNMIK).
It has covered all 16 operations still open in the AgencyŐs accounts totalling 30,7 million euro (2004 payments 2,5 million euro). 
Den omfattade samtliga 16 verksamheter som nnu inte avslutats i byrns rkenskaper fr totalt 30,7 miljoner euro (av vilka 2,5 miljoner euro var betalningar under 2004).
In those cases where UNMIK is directly managing the contracts, the Agency made payments without exercising adequate financial control. 
I de fall dr UNMIK direkt frvaltade kontrakten gjorde byrn betalningar utan vederbrlig finansiell kontroll.
The frequent absence of audit trail requires an in-depth review of the applicability of the agreement (1) signed between the Commission and the United Nations. 
Det frhllandet att det ofta saknas en verifieringskedja gr att det krvs en ingende genomgng av tillmp-ligheten av det avtal (1) som ingtts mellan kommissionen och Frenta nationerna.
In the cases of funds where UNMIK was acting on behalf of the local government departments, the management of these operations was entirely left to these departments. 
Nr det gller medel dr UNMIK agerade fr de lokala myndigheternas rkning lmnades frvaltningen av dessa tgrder helt till dessa myndigheter.
The Agency has not paid sufficient attention to the proper financial organisation of the beneficiaries because it assumed this was the legal responsibility of UNMIK and was then faced with serious difficulties in closing the operations mainly due to an absence of adequate accounts for the projects and of sufficient justification for the expenditure. 
Byrn gnade inte tillrcklig uppmrksamhet t stdmottagarnas finansiella organisation eftersom den utgick ifrn att detta var UNMIK:s rttsliga ansvar. Byrn hade sedan stora svrigheter nr den skulle avsluta verksamheterna, frmst p grund av att det saknades en lmplig bokfring fr projekten och att utgifterna inte var tillrckligt styrkta.
Concerning supporting documentation for payments, a standardised system of dealing with payment requests needs to be adopted and criteria set on the kind of supporting evidence that is necessary for a payment to be made. 
Nr det gller styrkande handlingar fr betalningar mste ett standardiserat system fr att hantera betalningsanskningar antas, och kriterier mste faststllas fr vilken sorts styrkande handlingar som krvs fr en utbetalning.
This report was adopted by the Court of Auditors in Luxembourg at its meeting of 10 November 2005. 
Denna rapport har antagits av revisionsrtten vid dess sammantrde i Luxemburg den 10 november 2005.
For the Court of Auditors Hubert WEBER President (1) Financial and Administrative Framework Agreement (FAFA) signed between the European Commission and the United Nations on 29 April 2003. 
Fr revisionsrtten Hubert WEBER Ordfrande (1) Ettfinansielltochadministrativtramavtal(FAFA)ingicksmellanEuro-peiska kommissionen och Frenta nationerna den 29 april 2003.
C 332/18 EN Official Journal of the European Union 28.12.2005 Areas of EU responsibility according to the Treaty The AgencyŐs powers as defined in Council Regulation (EC) No 2667/2000 of 5 December 2000 Governance Resources made available to the Agency (data for 2003) Activities and services provided in 2004 The Community shall carry out, within its spheres of competence, economic, financial and technical cooperation measures with third countries. 
C 332/18 SV Europeiska unionens officiella tidning 28.12.2005 Gemenskapens behrighetsomrde enligt frdraget Byrns behrighet enligt rdets frordning (EG) nr 2667/2000 av den 5 december 2000 Organisation Medel till byrns frfogande (uppgifter fr 2003 inom parentes) Verksamheter och tjnster som tillhandahllits under 2004 Gemenskapen skall inom ramen fr sin behrighet bedriva ekonomiskt, i) finansiellt och tekniskt samarbete med tredjeland.
Such measures shall be complementary to those carried out by the Member States and consistent with the development policy of the Community. 
Dessa tgrder skall komplettera medlemsstaternas tgrder och ii) stmma verens med gemenskapens utvecklingspolitik. till teruppbyggnad samt flyktingars och frdrivna personers tervndande, rade behov.
To provide EU assistance: The Agency manages the principal aid programmes in Serbia and Montenegro (Republic of Serbia, Kosovo and Republic of Montenegro) and in the former Yugoslav Republic of Macedonia (FYROM). 
Slutlig budget vergripande siffror Ge gemenskaps-bistnd Byrn frvaltar de viktigaste stdprogrammen i Serbien och Montenegro (Serbien, Kosovo och Montenegro) och i f.d. jugoslaviska republiken Makedonien.
Beneficiaries may include States, bodies under UN administration, federated, regional and local bodies, public and semi-public bodies, both sides of industry, business support organisations, cooperatives, mutual companies, charities, foundations and NGOs. 
Berttigade till std r stater, organ under Frenta nationernas administration, federala, regionala eller lokala myndigheter och organ, offentliga eller halvoffentliga organ, arbetsmarknadens parter, organisationer som ger std till fretag, kooperativ, msesidiga bolag, freningar, stiftelser och icke-statliga organisationer.
Objectives Application Tasks Governing Board Final budget Overall figures (i) for reconstruction, the return of refugees and displaced needs; persons; (ii) to promote sound administration, 114 (120) posts listed in the establishment plan advice to small businesses; (b) legal assistance to vulnerable persons; (c) loans provided from the EAR credit schemes; (d) substantial and complex repairs to the fire damaged thermal power plant Kosovo B; (e) rehabilitation of the ÔSunny HillŐ district heating sub-station in Pristina; (f) six bridges reopened between Pristina and the border crossing with FYROM. stronger institutions and the rule of law; Ń To take every possible step to implement EU assistance. 
114 (120) tjnster enligt tjnstefrteckningen tagsrdgivning till sm fretag, b) juridiskt std till srbara personer, c) ln som tillhandahlls frn byrns kreditsystem, d) omfattande och komplicerade reparationer av den eldfr-strda vrmekraftsanlggningen Kosovo B, e) terstllande av Sunny Hill-distriktets vrmeanlggning i Pristina, f) sex broar har ppnats p nytt mellan Pristina och grnslinjen med f.d. jugoslaviska republiken Makedonien. iv) stdja samhllsutvecklingen och strka det civila sam-Myndighet som beviljar ansvarsfrihet Parlamentet p rekommendation av rdet.
Total staff: 261 (267) Responsible for operational tasks: 184 administrative tasks: 77 (iv) to support social development and External control consolidate society. civil European Court of Auditors MONTENEGRO: (a) specialised training to border police and to civil servants; (b) central IT database of the Ministry of Interior; (c) Agency for Human Resources Management, regional centres for vocational education and training; (d) veterinary laboratory; (e) new Roads Directorate and transport laws; (f) master plans for wastewater and solid waste; (g) Electric Utility unbundling/restructuring, energy efficiency strategy. 
261 (267) Anstllda med uppgifter hllet. Administrativa uppgifter: 77 MONTENEGRO: a) specialutbildning fr grnspolis och tjnstemn, b) central elektronisk databas vid inrikesministeriet, c) byr fr personalfrvaltning, regionala centrum fr yrkesutbildning och yrkespraktik, d) veterinrlaboratorium, e) nya vgdirektorat och transportlagar, f) versiktsplan fr avloppsvatten och fast avfall, g) bolagisering/omstrukturering av offentliga elfretag, strategi fr energisparande.
FYROM: (a) 90 % of Internally Displaced Persons returned to their pre-conflict homes; (b) training of mainly ethnic Albanians to become public servants; (c) new jobs created and jobs preserved due to loans to SMEs from the Revolving Credit Fund; Agency for Entrepreneurship Promotion and SME Observatory set up; (d) three new institutes developed and their staff trained. 
JUGOSLAVISKA REPUBLIKEN MAKEDONIEN: a) 90 % av internflyktingarna har tervnt till de hem dr de bodde fre kriget, b) fortbildning av frmst infdda albaner fr att de skall bli statstjnstemn, c) nya jobb har skapats och jobb har bevarats med hjlp av ln till sm och medelstora fretag frn den revolverande kreditfonden; en byr fr fre-tagsfrmjande och ett observatorium fr sm och medelstora fretag har inrttats, d) tre nya institut har inrttats och personalen utbildats.
28.12.2005 EN Official Journal of the European Union C 332/19 Source of revenue Revenue received Allocation of expenditure com-paid mitted balance com-out- standing commitments Community grants 362,3 232,3 Title I Staff 18,8 17,6 17,3 6,2 5,1 0,1 0,1 over 0,3 1,3 Ń 0,3 1,1 0,9 Ń 1,2 0,2 0,1 Ń Revenue Expenditure Available appropriations Other grants and counterpart funds 0,4 5,6 Title II Administration 7,1 1,1 0,1 Ń Ń Ń Ń Re-use credits (C5) from previous years Reuse credits (C5) from previous years 0,4 0,0 0,2 0,0 Ń 0,0 0,0 11,9 0,0 (re-use) p.m. 
28.12.2005 SV Europeiska unionens officiella tidning C 332/19 Inkomsternas ursprung Inkomster i den slutliga budgeten fr budgetret Faktiska inkomster Utgiftsfrdelning saldo ver-utes- tende taganden Bidrag frn gemenskapen 362,3 232,3 Avdelning I Personal 18,8 17,6 6,2 17,3 0,3 1,3 Ń 0,3 5,1 1,1 0,9 Ń 1,2 0,2 0,1 1,1 0,1 Ń Ń Inkomster Utgifter Disponibla anslag vriga bidrag och motpartsmedel 0,4 5,6 Avdelning II Administration 7,1 Anslag fr teranvndning (C5) som frts ver frn fregende r Anslag fr teranvndning (C5) som frts ver frn fregende r 0,4 0,1 0,1 0,0 0,2 0,0 Ń Ń Ń Ń 0,0 0,0 11,9 0,0 (teranvndning) p.m.
1,1 Title III Operating activities 348,7 139,4 23,2 116,2 0,0 209,2 345,4 200,3 6,7 201,6 6,8 138,4 Remaining funds Miscellaneous revenues Revenue entered in the final budget for the financial year Appropriations carried over from the previous financial year Total 374,6 239,0 Total 614,1 299,0 91,2 207,9 6,5 308,6 346,9 201,6 6,8 138,4 NB: Discrepancies in totals are due to the effects of rounding. 
1,1 Avdelning III Drift 348,7 139,4 23,2 116,2 0,0 209,2 345,4 200,3 6,7 138,4 terstende medel vriga inkomster Totalt 374,6 239,0 Totalt 614,1 299,0 91,2 207,9 6,5 308,6 346,9 201,6 6,8 138,4 Anm.: Eventuella skillnader i totalbeloppen beror p avrundning. Klla: Uppgifter frn byrn.
Source: The AgencyŐs data Ń This table summarises the data provided by the Agency in its annual accounts. 
I tabellen sammanfattas de uppgifter som byrn har lagt fram i sin rsredovisning.
Sub-total 375,0 163,3 45,7 117,6 2,4 209,2 346,9 138,4 Ń Ń Ń Appropriations carried over from 2003 239,1 135,7 45,5 90,3 4,1 99,4 Ń Table 2 European Agency for Reconstruction Ń Implementation of the budget for the financial year 2004 entered carried cancelled for commitments over mitment carried paid cancelled (million euro) 
Delsumma 375,0 163,3 45,7 117,6 2,4 209,2 346,9 201,6 6,8 138,4 Anslag som frts ver frn 2003 239,1 135,7 45,5 90,3 4,1 99,4 Ń Ń Ń Ń Tabell 2 Europeiska byrn fr teruppbyggnad Đ Budgetgenomfrande fr budgetret 2004 budgeten taganden ver-att ing frda betalda frda frfallna ta-ta- betalda frfallna ganden ganden fr Anslag som frts ver frn det fregende budgetret (miljoner euro)
C 332/20 EN Official Journal of the European Union 28.12.2005 Table 3 European Agency for Reconstruction Ń Revenue and expenditure account for the financial years 2004 and 2003 (1) Revenue EC subsidy Recovery of expenses (reuse Title III) Revenues from administrative operations (reuse Titles I and II) Other operating revenue 2004 231 909 1 229 181 6 113 239 432 17 575 6 290 268 965 292 830 Đ 53 398 738 Đ 1 269 Đ 53 929 (1 000 euro) 2003 274 221 1 318 199 28 413 304 151 17 333 6 475 297 168 320 976 Đ 16 825 0 Đ 4 118 Đ 20 943 Expenditure Administrative expenses Ń Staff expenses Ń Other administrative expenses Operational expenses Ń Centralised direct management Extraordinary gains Extraordinary losses Total operating revenue Total administrative and operational expenditure Surplus/(Deficit) from operating activities Economic result of the year (1) The figures for 2003 have been adjusted from those previously presented to reflect a change in accounting practices. 
I och II) vriga inkomster frn verksamheten 2004 231 909 1 229 181 6 113 239 432 17 575 6 290 268 965 292 830 Đ 53 398 738 Đ 1 269 Đ 53 929 Utgifter Administrativa utgifter Ń Utgifter fr personal Ń vriga administrativa utgifter Driftsutgifter Ń Centraliserad direktfrvaltning Extraordinra intkter Extraordinra utgifter Inkomster frn verksamheten totalt Administrativa utgifter och driftsutgifter totalt verskott/(Underskott) frn driftsverksamhet rets ekonomiska resultat (1) Siffrorna fr 2003 har justerats i frhllande till de tidigare fr att spegla ndrad redovisningspraxis.
NB: Any discrepancies in totals are due to the effects of rounding. 
Anm.: Eventuella skillnader i totalbeloppen beror p avrundning.
28.12.2005 EN Official Journal of the European Union C 332/21 Table 4 European Agency for Reconstruction Ń Balance sheet as at 31 December 2004 and 31 December 2003 (1) Assets 2004 1 652 1 652 61 619 61 619 1 761 1 761 158 254 158 254 223 286 2003 1 771 1 771 0 0 135 135 210 708 210 708 212 614 Liabilities 2004 63 270 150 332 213 602 28 9 619 37 9 684 223 286 (1 000 euro) 2003 1 771 204 261 206 032 0 6 067 515 6 582 212 614 Fixed assets Fixed capital Fixed assets at net book value Long-term receivables Subtotal Own capital (2) Accumulated surplus Current liabilities Employee benefits Current payables Other accounts payable Counterpart funds, credit line schemes and special funds Subtotal Subtotal Total Current receivables Current receivables Cash accounts Cash and cash equivalents Subtotal Subtotal Subtotal Total (1) The figures for 2003 have been adjusted from those previously presented to reflect a change in accounting practices. 
28.12.2005 SV Europeiska unionens officiella tidning C 332/21 Tabell 4 Europeiska byrn fr teruppbyggnad Đ Balansrkning per den 31 december 2004 och den 31 december 2003 (1) Tillgngar Anlggningstillgngar Anlggningstillgngar i bokfrt vrde Delsumma Lngfristiga fordringar Motpartsmedel, kreditlimitsystem och srskilda medel 2004 1 652 1 652 61 619 61 619 1 761 1 761 158 254 158 254 223 286 2003 1 771 1 771 0 0 135 135 210 708 210 708 212 614 Skulder Eget kapital (2) Ackumulerat verskott Kortfristiga skulder Sociala frmner Kortfristiga skulder Diverse fordringsgare 2004 63 270 150 332 213 602 28 9 619 37 9 684 223 286 (1 000 euro) 2003 1 771 204 261 206 032 0 6 067 515 6 582 212 614 Lngfristigt kapital Omsttningstillgngar Omsttningstillgngar Likvida medel Delsumma Delsumma Delsumma Delsumma Totalt Likvida medel och motsvarigheter till likvida medel Delsumma Totalt (1) Siffrorna fr 2003 har justerats i frhllande till de tidigare fr att spegla ndrad redovisningspraxis.
(2) Own capital is calculated as the sum of Fixed assets and Long-term receivables. 
(2) Eget kapital berknas som summan av anlggningstillgngar och lngfristiga fordringar.
C 332/22 EN Official Journal of the European Union 28.12.2005 THE AGENCYŐS REPLIES 7. 
C 332/22 SV Europeiska unionens officiella tidning 28.12.2005 BYRNS SVAR 7.
The funds available in the AgencyŐs bank accounts are commensurate with its disbursement needs, taking into account that payments may reach peaks of 45 million euro in a single month and that there was in December 2004 a total outstanding amount of 345 million euro to be paid on contracted funds. 
De medel som finns tillgngliga p byrns bankkonton motsvarar dess utbetalningsbehov med hnsyn till att betalningarna som mest kan uppg till 45 miljoner euro under en mnad och att det i december 2004 fanns ett totalt utestende belopp p 345 miljoner euro fr kontrakterade medel.
Disruption in treasury due to delays in receiving the requested tranches of the EC subsidy also needs to be avoided. 
Det br ven undvikas att tillfrseln av likvida medel avbryts p grund av frsenade delutbetalningar av gemenskapens bidrag.
The Agency follows a treasury policy in line with the CommissionŐs practice. 
Byrns metod fr att frvalta likvida medel ligger i linje med kommissionens praxis.
Recovery orders are issued to ensure proper recording in the accounts. In 2004, 2,9 million euro was earned on the EAR bank accounts. 
Fr att de likvida medlen skall fras in korrekt i rkenskaperna utfrdas betalningskrav. r 2004 gav byrns bankkonton 2,9 miljoner euro i avkastning.
Bank reconciliations were frequently carried out by the Agency before the introduction of the new double entry computerised accounting tool in mid-2004. 
Bankavstmningar gjordes ofta av byrn innan det nya datoriserade redovisningssystemet med dubbel bokfring infrdes i mitten av 2004.
In accordance with its commitments taken in the context of the 2003 discharge procedure, the Agency has entered in the final 2004 accounts the original value of the investment less a provision for bad debts for all counterpart funds and credit line schemes and the unspent amount for special funds. 
I enlighet med sina taganden inom ramen fr frfarandet fr beviljande av ansvarsfrihet fr 2003 har byrn i sina slutliga rkenskaper fr 2004 frt in investeringens ursprungliga vrde, minus en reserv fr oskra fordringar, fr alla motpartsmedel och ramkreditplaner samt det oanvnda beloppet fr srskilda fonder.
All of these activities have undergone or are undergoing external audits in 2005. 
Alla dessa verksamheter har varit eller r freml fr srskilda granskningar 2005.
The Agency considers that the accounts provide a fair and complete view of the EAR long term receivables. 
Byrn anser att rkenskaperna ger en rttvisande och heltckande bild av dess lngfristiga fordringar.
Any minor adaptation needed will be made in the 2005 balance. 
Mindre justeringar kommer vid behov att gras i saldot fr 2005.
The Agency operates under difficult circumstances in a demanding environment and is fully aware of the risk involved in managing substantial amounts of assistance under such conditions. 
Byrn arbetar under svra omstndigheter i en krvande milj och r mycket vl medveten om den risk som det innebr att frvalta betydande stdbelopp under sdana frhllanden.
It therefore established an elaborated procurement system with clear division of tasks amongst its operational, procurement and finance staff. 
Man har drfr infrt ett avancerat upphandlingssystem med en tydlig uppdelning av arbetsuppgifter mellan personal som arbetar med drift, upphandling och ekonomi.