natgillin/translations-raw huggingface dataset:
The Member States also provide the Commission with more extensive information on financial corrections made during the year, which is used by the Commission to calculate a 21 22 23 Article 10 of Commission Regulation (EC) No 438/2001 of 2 March 2001 laying down detailed rules for the implementation of Council Regulation (EC) No 1260/1999 as regards the management and control systems for assistance granted under the Structural Funds (OJ L 63, 3.3.2001, p. 
21 22 23 Artikel 10 i kommissionens frordning (EG) nr 438/2001 av den 2 mars 2001 om genomfrandebestmmelser till rdets frordning (EG) nr 1260/1999 betrffande frvaltnings-och kontrollsystemen fr std som beviljas inom ramen fr strukturfonderna (EGT L 63, 3.3.2001, s.
Article 8 of Regulation (EC) No 438/2001. 
Artikel 8 i frordning (EG) nr 438/2001.
Article 62 of Regulation (EC) No 1083/2006. 
Artikel 62 i frordning (EG) nr 1083/2006.
Since 2012, in its annual activity reports (AAR), the Commission calculates and publishes an indicator called cumulative residual risk (CRR). 
Sedan 2012 berknar och offentliggr kommissionen i sina rliga verksamhetsrapporter en indikator som kallas fr ackumulerad kvarstende risk.
The CRR is the Commission’s estimate of the remaining part which is not legal and regular of the expenditure paid for each OP (or group of OPs) during the programme period. The CRR is updated each year. 
Den ackumulerade kvarstende risken r kommissionens uppskattning av den terstende del som inte r laglig och korrekt av de utgifter som betalats ut under programperioden fr varje operativt program (eller grupp av operativa program).
From its first calculation in 2012 the overall CRRs for ERDF/CF and ESF for the 2007‐2013 period were below the 2 % materiality threshold25 (see Figure 2). 
Enligt den frsta utrkningen 2012 lg den vergripande ackumulerade kvarstende risken fr Eruf/SF och ESF fr perioden 2007Đ 2013 under vsentlighetsgrnsen p 2 %25 (se figur 2).
Figure 2 – Cumulative Residual Risk (CRR) for ERDF/CF and ESF programmes: 2012 to 2015 Source: European Court of Auditors based on information provided by the Commission. 
Figur 2 Đ Ackumulerad kvarstende risk fr program inom ramen fr Eruf/SF och ESF: 2012 till 2015 Klla: Europeiska revisionsrtten p grundval av information frn kommissionen.
In calculating the CRR, the Commission takes into account the annual error rates reported by Member State audit authorities as validated by the Commission. 
Vid berkningen av den ackumulerade kvarstende risken tar kommissionen hnsyn till den rliga felprocentsats som inrapporterats av medlemsstaternas revisionsmyndigheter och validerats av kommissionen.
50. Member State level (through withdrawals and recoveries as reported by Member States) and EU level (through formal Commission decisions)26. 
Utver detta anvnder kommissionen ocks alla de finansiella korrigeringar som genomfrts sedan programperiodens brjan i medlemsstaterna (genom de tillbakadraganden och terkrav som medlemsstaterna har rapporterat) och p EU-niv (genom formella kommissionsbeslut)26.
The previous special report by the European Court of Auditors on the Commission’s measures to protect the EU budget 34. 
Europeiska revisionsrttens tidigare srskilda rapport om kommissionens tgrder fr att skydda EU:s budget 34. r 2012 bedmde vi i en tidigare srskild rapport kommissionens tgrder fr att skydda EU:s budget fr programperioden 2000Đ2006.
Our audit showed that the Commission generally took appropriate action when deficiencies were identified, but that the process was lengthy and that it obtained varying degrees of assurance that deficiencies in national management and control systems had been adequately addressed as a result of its corrective actions27. 
och att kommissionen uppndde olika grad av skerhet om att brister i nationella frvaltnings-och kontrollsystem hade avhjlpts p lmpligt stt till fljd av dess korrigerande tgrder27.
AUDIT SCOPE AND APPROACH 35. 
REVISIONENS INRIKTNING OCH OMFATTNING SAMT REVISIONSMETOD 35.
Through this audit we assessed whether the Commission’s preventive measures and financial corrections in Cohesion are effective in protecting the EU budget from co‐financing irregular expenditure. 
Genom denna revision bedmde vi huruvida kommissionens frebyggande tgrder och finansiella korrigeringar p sammanhllningsomrdet r ndamlsenliga fr skyddet av EU:s budget frn medfinansiering av oriktiga utgifter.
Our audit focussed on the 2007‐2013 programme period; but we also made a comparison of the Commission’s preventive measures and financial corrections during this period with those of the 2000‐2006 programme period. 
Vr revision var inriktad p programperioden 2007Đ2013, men vi jmfrde ven kommissionens frebyggande tgrder och finansiella korrigeringar under denna period med tgrderna och korrigeringarna under programperioden 2000Đ2006.
We also assessed the likely impact of the relevant changes made in the regulations for the 2014‐2020 programme period. 
Vi bedmde ocks den troliga inverkan som de relevanta ndringarna i frordningarna fr programperioden 2014Đ 2020 skulle f.
(b) the Commission made effective use of the preventive measures and financial corrections during the 2007‐2013 period as provided for in the regulations; (c) whether the Commission, made effective use of the lessons it had learnt when devising the arrangements for 2014‐2020 in order to better protect the EU budget in Cohesion. 
Vi underskte framfr allt a) om kommissionens finansiella korrigeringar hade tillrcklig nettoeffekt p Eruf-och ESF-programmen fr perioden 2000Đ2006, b) om kommissionen p ett ndamlsenligt stt anvnde sig av frebyggande tgrder och finansiella korrigeringar under perioden 2007Đ2013 enligt vad som freskrivs i frordningarna, c) om kommissionen p ett ndamlsenligt stt anvnde sig av de lrdomar som dragits vid utarbetandet av arrangemangen fr 2014Đ2020 fr att bttre skydda EU:s budget p sammanhllningsomrdet.
Our audit work consisted of: - a review of relevant EU legislation and Commission guidelines (both internal and those addressed to the Member States) for the periods 2000‐2006, 2007‐2013 and 2014‐2020; - a review of the different Commission publications and reports in relation to measures to protect the EU budget (such as annual activity reports, annual accounts and the Communication on the protection of the EU budget) for the 2007‐2013 period; - a comparative analysis of the distribution over several years of preventive measures and financial corrections applied by the Commission in the 2000‐2006 and 2007‐2013 periods and an assessment of the impact of financial corrections on total programme spending after closure in the 2000‐2006 programme period; - a review of all European Court of Justice (ECJ) judgments on Commission financial correction decisions in the 1994‐1999 and 2000‐2006 periods which were challenged before the ECJ; - an assessment of the Commission internal procedures for the 2007‐2013 period and a verification of how these work in practice through desk review. 
- en genomgng av den relevanta unionslagstiftningen och de relevanta kommissionsriktlinjerna (bde interna och de som riktar sig till medlemsstaterna) fr perioderna 2000Đ2006, 2007Đ2013 och 2014Đ2020, - en genomgng av de olika kommissionspublikationer och rapporter om tgrder fr skyddet av EU:s budget (ssom rliga verksamhetsrapporter, rsredovisningar och meddelandet om skyddet av EU:s budget) fr perioden 2007Đ2013, - en jmfrande analys av frdelningen ver flera r av kommissionens frebyggande tgrder och finansiella korrigeringar under perioderna 2000Đ2006 och 2007Đ2013 samt en bedmning av de finansiella korrigeringarnas inverkan p de totala programutgifterna efter avslutandet av programperioden 2000Đ2006, - en genomgng av alla avgranden vid Europeiska unionens domstol (EU-domstolen) som gller de kommissionsbeslut om finansiella korrigeringar under perioderna 1994Đ 1999 och 2000Đ2006 som verklagats till EU-domstolen, - en bedmning av kommissionens interna frfaranden fr perioden 2007Đ2013 och en kontroll av hur dessa fungerar i praktiken genom skrivbordsgranskning.
This included an analysis of the different information sources kept by the Commission and a validation and reconstruction of the audit trail for the specific cases examined; - an examination of a sample of 72 individual cases that had been closed by the end of 2016 related to 20 ERDF/CF and ESF operational programmes for the 2007‐2013 period. 
Detta inbegrep en analys av kommissionens olika informationskllor och en validering och rekonstruktion av verifieringskedjan fr de srskilda renden som undersktes, - en underskning av ett urval av 72 enskilda renden som hade avslutats i slutet av 2016 rrande 20 operativa program inom ramen fr Eruf/SF och ESF fr perioden 2007Đ2013.
For these 20 OPs we have examined all preventive measures and financial corrections. 
Nr det gller dessa 20 operativa program har vi underskt alla frebyggande tgrder och finansiella korrigeringar.
These programmes cover around 21 % of the total budget and were randomly selected. 
Programmen omfattar cirka 21 % av den totala budgeten och valdes ut slumpmssigt.
- a comparison of programme risk per Member State and the level of financial corrections as well as an analysis of the Commission’s validated error rates and preventive measures and financial corrections during the 2007‐2013 period; and - interviews with members of the European Parliament’s Budgetary Control and Regional Development committees and with representatives of Member States of the Council of the European Union’s Structural Actions Working Party. 
De 72 underskta rendena utgr nstan 29 % av alla finansiella korrigeringar fr perioden i frga, - en jmfrelse av programrisken per medlemsstat och av nivn p de finansiella korrigeringarna svl som en analys av kommissionens validerade felprocentsatser samt frebyggande tgrder och finansiella korrigeringar under perioden 2007Đ2013, 27
The audit covers the period until 31 December 2015 unless indicated otherwise. 
Revisionen omfattar perioden till och med den 31 december 2015 om inget annat anges.
The audit field work was carried out from January 2016 to November 2016. 
Granskningsarbetet p fltet utfrdes frn januari 2016 till november 2016.
Our examination of the preventive measures and financial corrections was based on errors accepted by Member States. 
Vr underskning av de frebyggande tgrderna och finansiella korrigeringarna byggde p fel som godtagits av medlemsstaterna.
Unless indicated otherwise, the figures presented in this report refer to ex‐post financial corrections imposed by the Commission and accepted by Member States. 
Om inget annat anges gller de siffror som presenteras i rapporten de finansiella efterhandskorrigeringar som kommissionen har beslutat och medlemsstaterna har godtagit.
OBSERVATIONS Financial corrections already resulted in net corrections for a number of ERDF and ESF programmes as well as CF projects during the 2000‐2006 period Financial corrections for the 2000‐2006 period amounted to 8 616 million euro or 3.8 % of the total budget for ERDF, CF and ESF 40. 
IAKTTAGELSER Finansiella korrigeringar ledde redan under perioden 2000Đ2006 till nettokorrigeringar fr ett antal program inom Eruf och ESF och ven fr SF-program De finansiella korrigeringarna fr perioden 2000Đ2006 uppgick till 8 616 miljoner euro eller 3,8 % av den totala budgeten fr Eruf, Sammanhllningsfonden och ESF 40.
For this period we were able to assess the total impact of the financial corrections on Member States since nearly all OPs were closed by the end of 201528. 
Fr denna period kunde vi bedma de finansiella korrigeringarnas totala inverkan p medlemsstaterna eftersom nstan alla operativa program hade avslutats i slutet av 201528.
We found that that the Commission imposed a total of 8 616 million euro in financial corrections during the 2000‐2006 period. 
Vi fann att kommissionen gjorde finansiella korrigeringar p totalt 8 616 miljoner euro under perioden 2000Đ2006.
This corresponded to 3.8 % of the total budget envelope (Table 1). 
Det motsvarar 3,8 % av det totala budgetanslaget (tabell 1).
According to the Commission at the closure of the 2000‐2006 programme period all OPs had been closed with sufficient financial corrections having been imposed to ensure that no material irregular expenditure had been paid from the EU budget. 
Enligt kommissionen hade alla operativa program vid avslutandet av programperioden 2000Đ2006 avslutats med tillrckliga finansiella korrigeringar fr att skerstlla att inga vsentliga oriktiga utgifter hade betalats frn EU:s budget.
27 Table 1 – Main figures for the implementation of the Commission’s measures to protect the EU budget in Cohesion Allocated envelope (million euro) Confirmed/decided financial corrections (million euro) Confirmed/decided financial corrections /allocated envelope (%) Interrupted amount (million euro) Interrupted amount / allocated envelope (%) Total number of OPs Number of suspended OPs Number of suspended OPs / Total number of OPs (%) Total number of projects Number of suspended projects Suspended projects / Total number of projects (%) 129 607 30 215 68 521 269 879 76 617 0 % Source: European Court of Auditors based on information provided by the Commission. 
Tabell 1 Đ De viktigaste siffrorna fr genomfrandet av kommissionens tgrder fr skyddet av EU:s budget p sammanhllningsomrdet Tilldelat anslag (i miljoner euro) Bekrftade/beslutade finansiella korrigeringar (i miljoner euro) Bekrftade/beslutade finansiella korrigeringar/tilldelat anslag (%) Avbrutet belopp (i miljoner euro) Avbrutet belopp/tilldelat anslag (%) Totalt antal operativa program Antal operativa program dr utbetalningar hllits inne Antal operativa program dr utbetalningar hllits inne/otalt antal operative program(%) Totalt antal projekt Antal projekt dr utbetalningar hllits inne Projekt dr utbetalningar hllits inne/totalt antal projekt (%) 129 607 30 215 68 521 269 879 76 617 Klla: Europeiska revisionsrtten p grundval av information frn kommissionen.
ERDF CF ESF TOTAL 228 344 ERDF/CF TOTAL 346 496 5 794 832 1 990 8 616 2 317 1 009 3 326 4.5 % 2.8 % 2.9 % 3.8 % 0.9 % 1.3 % 1.0 % 379 239 618 56 9% 1 119 2 0% 322 118 440 64 15 % 45 11 32 32 12 % 5% 10 % 27 % 2000‐2006 2007‐2013 ESF 1 119 2 23 364 5 082 28 446 9% 7% 8% 28 
Eruf SF ESF TOTALT 228 344 Eruf/SF TOTALT 346 496 5 794 832 1 990 8 616 2 317 1 009 3 326 4,5 % 2,8 % 2,9 % 3,8 % 0,9 % 1,3 % 1,0 % 379 239 618 56 9% 1 119 2 0% 322 118 440 64 15% 45 11 32 32 12 % 5% 10% 27% 2000Đ2006 2007Đ2013 ESF 1 119 0 % 2 23 364 5 082 28 446 9% 7% 8% 29
The Commission did not, however, publish an indicator for the whole policy area, similar to the CRR for the 2007‐2013 programme period, to assess if the impact of the above corrections brought the residual risk rate for the policy area under the materiality threshold of 2 %. 
Kommissionen offentliggjorde dock ingen indikator fr hela politikomrdet, liknande den fr den ackumulerade kvarstende risken fr programperioden 2007Đ2013, fr att man ska kunna bedma om inverkan av ovanstende korrigeringar gjorde att den kvarstende riskprocenten fr politikomrdet understeg vsentlighetsgrnsen p 2 %.
In the context of our compliance audits we examined the closure payment to 12 ERDF or ESF OPs and to 15 CF projects (altogether 101 projects). 
Inom ramen fr vra efterlevnadsrevisioner granskade vi de avslutande betalningarna till tolv operativa program inom Eruf eller ESF och till 15 SF-projekt (totalt 101 projekt).
Of the 101 projects, 20 were affected by errors with financial impact, of which at least in 13 projects the Commission applied financial corrections after the closure procedure has been finalised by the Member State. 
Av dessa 101 projekt hade 20 fel som hade ekonomisk inverkan, varav minst 13 projekt blev freml fr finansiella korrigeringar frn kommissionens sida efter det att medlemsstaten hade slutfrt avslutningsfrfarandet.
This illustrates that the Commission needs to remain vigilant when examining the closure declaration submitted by Member States. 
Detta visar att kommissionen mste vara p sin vakt nr den granskar medlemsstaternas avslutandedeklarationer.
Table 1 summarises our analysis of the Commission’s measures to protect the EU budget in Cohesion policy for the 2000‐2006 and 2007‐2013 programme periods. 
I tabell 1 sammanfattas vr analys av kommissionens tgrder fr skyddet av EU:s budget inom sammanhllningspolitiken fr programperioderna 2000Đ2006 och 2007Đ2013.
Net financial corrections for the 2000‐2006 period account for an overall amount of 2 423 million euro (or 1.1 % of the total budget) 46. 
De finansiella nettokorrigeringarna fr perioden 2000Đ2006 uppgr sammanlagt till 2 423 miljoner euro (eller 1,1 % av den totala budgeten) 46.
Net financial corrections originate from both Commission decisions, which by default are net, and confirmed financial corrections which can become net if the Member States do not introduce new expenditure. 
Finansiella nettokorrigeringar uppkommer bde genom kommissionsbeslut, som per definiton r netto, och bekrftade finansiella korrigeringar som kan bli netto om medlemsstaterna inte lgger till nya utgifter.
Financial corrections were decided by the Commission in seven Member States for the ERDF (Belgium, Greece, Spain, France, Germany, Italy and the United Kingdom), six Member States for the CF (Spain, Greece, Ireland, Lithuania, Portugal and Slovakia) and one Member State for the ESF (France). 
Kommissionen beslutade om finansiella korrigeringar fr sju medlemsstater fr Eruf (Belgien, Grekland, Spanien, Frankrike, Tyskland, Italien och Frenade kungariket), sex medlemsstater fr Sammanhllningsfonden (Spanien, Grekland, Irland, Litauen, Portugal och Slovakien) och en medlemsstat fr ESF (Frankrike).
The corrections decided by the Commission amount to 1 037 million euro or around 0.5 % of the total ERDF, CF, ESF budget (see Figure 3). 29 
De korrigeringar som kommissionen beslutade uppgr till 1 037 miljoner euro eller cirka 0,5 % av den totala budgeten fr Eruf, Sammanhllningsfonden och ESF (se figur 3).
Figure 3 ‐ Distribution of financial corrections imposed through Commission decisions: 2000‐2006 programming period (in million euro) Portugal FC 6 Notes: Legend Ireland FC 22 Sweden FC 0 Poland FC Slovenia FC 0 83 Luxemburg Belgium FC 0 FC 0 United Kingdom Finland FC 0 Estonia FC 0 Latvia FC 0 Lithuania FC 0,2 Austria FC 26 Denmark FC 0 Netherlands FC 0 FC 0 FC 0,3 FC 0,1 Spain FC 112 Italy FC Financial corrections imposedthrough Commissiondecision (11) No financial correction decisions (14) 763 Cyprus FC 0 France Slovakia FC 0,3 Hungary FC 0 Greece FC FC 23 Germany 0 Czech Rep. Malta FC 0 The figures provided above relate to programmes implemented within one Member State. 
Figur 3 Đ Frdelning av finansiella korrigeringar som faststllts genom kommissionsbeslut programperioden 2000Đ2006 (i miljoner euro) Portugal FK 6 Anm.: Spanien FK 112 Frklaring Finansiella korrigeringar som f aststllts genom kommissionsbeslut (11) Inga beslut om f inansiella korrigeringar (14) 763 Cypern FK 0 Irland FK 22 Luxemburg Belgien FK 0 FK 0 Frenade kungariket FK 26 Danmark FK 0 Sverige FK 0 Polen FK 0 Slovenien FK 0 Finland FK 0 Estland FK 0 Lettland FK 0 Litauen FK 0,2 sterrike FK 0 FK 0,3 FK 0,1 Italien Nederlnderna FK 0 Frankrike FK 23 Slovakien FK 0,3 Ungern FK 0 Grekland FK Tyskland Tjeckien FK 83 Malta FK 0 Siffrorna ovan gller program som genomfrdes i en medlemsstat.
Interregional programmes are in addition to these. 
De interregionala programmen tillkommer.
The related allocated envelope and decided financial correction amount to 6 036 million euro and 1 million euro, respectively. Source: European Court of Auditors based on information provided by the Commission. 
De tillhrande anslagen och beslutade finansiella korrigeringarna uppgr till 6 036 respektive 1 miljon euro. Klla: Europeiska revisionsrtten p grundval av information frn kommissionen.
As for confirmed financial corrections, we found that, for the ERDF, five of the 25 Member States (Ireland, Latvia, Lithuania, Luxembourg and Hungary) were able to replace the whole amount of the confirmed financial correction with new expenditure (indicated in green on Figure 4). 
Liksom fr de bekrftade finansiella korrigeringarna fann vi, fr Eruf, att fem av de 25 medlemsstaterna (Irland, Lettland, Litauen, Luxemburg och Ungern) kunde erstta hela beloppet fr bekrftade finansiella korrigeringar med nya utgifter (grnmarkerade i figur 4).
This was also the case for the ESF in five of the 25 Member States (Ireland, Latvia, Lithuania, Portugal and Slovakia) and for CF in four of 16 Member States (Latvia, Lithuania, Hungary and Slovenia) (indicated in green on Figures 5 and 6). 
Likadant var det fr ESF i fem av de 25 medlemsstaterna (Irland, Lettland, Litauen, Portugal och Slovakien) och fr Sammanhllningsfonden i fyra av 16 medlemsstater (Lettland, Litauen, Ungern och Slovenien) (grnmarkerade i figurerna 5 och 6).
Taken together, these Member States accounted for 3 % of the ERDF, 10 % of the ESF and 10 % of 30 
Sammantaget svarade dessa medlemsstater fr 3 % av budgeten fr Eruf, 10 % av budgeten fr ESF och 10 % av budgeten fr Sammanhllningsfonden.
These Member States were able to declare enough additional expenditure to compensate for the effect of confirmed financial corrections, so the confirmed financial corrections had no impact on the use of their budget envelope. 
Dessa medlemsstater kunde redovisa tillrckligt mycket ytterligare utgifter fr att kompensera fr effekterna av de bekrftade finansiella 31 korrigeringarna, s de bekrftade finansiella korrigeringarna hade ingen effekt p utnyttjandet av deras budgetanslag.
The figures provided above relate to programmes implemented within one Member State. 
Siffrorna ovan gller program som genomfrdes i en medlemsstat.
The related allocated envelope and confirmed financial correction amount to 6 036 million euro and 68 million euro, respectively. Source: European Court of Auditors based on information provided by the Commission. 
De tillhrande anslagen och beslutade finansiella korrigeringarna uppgr till 6 036 respektive 68 miljoner euro. Klla: Europeiska revisionsrtten p grundval av information frn kommissionen.
In the case of 17 Member States for the ERDF, 16 Member States for the ESF and ten Member States for CF confirmed financial corrections had an impact on the use of the allocated budget envelope (indicated in red on Figures 4, 5 and 6). 
Fr 17 medlemsstater nr det gllde Eruf, 16 medlemsstater nr det gllde ESF och tio medlemsstater nr det gllde Sammanhllningsfonden inverkade de bekrftade finansiella korrigeringarna p anslagsutnyttjandet (rdmarkerade i figurerna 4, 5 och 6).
Taken together, these Member States accounted for 96 % of the ERDF, 88 % of the ESF and 89 % of the CF funding. ENV. 
Sammantaget svarade dessa medlemsstater fr 96 % av budgeten fr Eruf, 88 % av budgeten fr ESF och 89 % av budgeten fr Sammanhllningsfonden.
28 FC 0 Greece ENV. FC 15 177 453 31 
Slovakien ANS FK Grekland ANS FK 15 177 453 32
These Member States were not able to use replacement in full and the confirmed financial correction thus became at least in part a net financial correction. 
Dessa medlemsstater kunde inte anvnda sig av ersttningsutgifter fullt ut, och de bekrftade finansiella korrigeringarna blev drmed tminstone delvis en finansiell nettokorrigering.
We calculated that this net financial correction amounts to 1 386 million euro. 
Vi berknade att denna finansiella nettokorrigering uppgr till 1 386 miljoner euro.
This corresponds to around 0.6 % of the total ERDF, CF and ESF budget for all 25 Member States. 
Det motsvarar omkring 0,6 % av den totala budgeten fr Eruf, SF och ESF fr alla 25 medlemsstaterna.
Source: European Court of Auditors based on information provided by the Commission. Greece ENV. FC 4 878 20 32 
Klla: Europeiska revisionsrtten p grundval av information frn kommissionen. 11 FK 11 Polen ANS 2 042 ANS FK 4 878 20 33