natgillin/translations-raw huggingface dataset:
Article 43(1)(e) of the FoundationŐs financial regulation provides that the accounting officer is to validate the systems laid down by the authorising officer to supply or justify accounting information. 
Enligt artikel 43.1 e i fondens budgetfrordning skall rkenskapsfraren godknna de system som utanordnaren utformar fr att leverera eller styrka bokfringsuppgifter. S har inte skett under budgetret.
According to the basic regulation drawn up in 1975, the FoundationŐs principal aim is to contribute to the establishment of better living and working conditions by increasing and disseminating knowledge which is relevant to this subject. 
Enligt fondens grundfrordning frn 1975 r fondens frmsta syfte att bidra till frverkligande av bttre levnads-och arbetsvillkor genom att ka och sprida kunskap om detta omrde.
In particular, the Foundation is required to consider the following areas: man at work, organisation of work, problems peculiar to certain categories of workers, long-term aspects of the improvement of the environment and the distribution of human activities in space and in time. 
I synnerhet skall fonden analysera villkoren p arbetsplatser, organiseringen av arbetet, problem som r specifika fr vissa kategorier av arbetstagare, lngsiktiga aspekter p frbttringar p miljomrdet och frdelning i tid och rum av mnsklig verksamhet.
Certain aspects of these subjects have in practice been dealt with by other Agencies which have been set up since then (European Environment Agency, European Agency for Safety and Health at Work). 
I praktiken hanteras vissa av dessa frgor av andra organ som har bildats sedan dess (Europeiska miljbyrn och Europeiska arbets-miljbyrn).
The Foundation on the other hand has developed the analysis of other, more specific, aspects such as industrial relations. 
I stllet har fonden utvecklat sin analys av mer specifika frgor som till exempel arbetsmarknadsrelationer.
(4) Article 16 of the new financial regulation. 
(4) Artikel 16 i den nya budgetfrordningen.
(5) Article 38 of the FoundationŐs new financial regulation. 
(5) Artikel 38 i fondens nya budgetfrordning.
30.12.2004 EN Official Journal of the European Union C 324/77 12. 
30.12.2004 SV Europeiska unionens officiella tidning C 324/77 12.
The FoundationŐs activities are governed by four-year rolling programmes, the most recent of which covers the period 2001 to 2004. 
Fondens verksamhet ingr i fyrariga program, varav det senaste omfattar perioden 2001-2004. ven om huvudsyftet med detta senaste program var att ytterligare koncentrera verksamheten p ngra viktiga omrden, lade fonden 2002 ett nytt omrde till de tre som redan gllde.
The review of the FoundationŐs basic regulation which has been proposed by the Commission ought to be the occasion to do it. 
Den versyn av fondens grundfrordning som kommissionen har freslagit borde vara rtt tillflle att gra detta.
C 324/78 EN Official Journal of the European Union 30.12.2004 Areas of Community competence deriving from the Treaty Competence of the Foundation as defined in Council Regulation (EEC) No 1365/75 of26 May 1975 Governance Resources available to the Foundation (data for 2002) Products and services The Community and the Member States, having in mind fundamental social rights... shall have as their objectives... improved living and working conditions... the Community shall support and complement the activities of the Member States in the following fields... (b) working conditions; (c) social security and the social protection of workers; (d) protection of workers where their employment contract is terminated; (e) the information and consultation of workers; (f) representation and the collective defence of the interests of workers and employers, including co-determination; (g) conditions of employment for third-country nationals; (h) the integration of persons excluded from the labour market; (i) equality between men and women... 
C 324/78 SV Europeiska unionens officiella tidning 30.12.2004 Gemenskapens behrighetsomrde enligt frdraget Fondens behrighet enligt rdets frordning (EEG) nr 1365/75 av den 26 maj 1975 Organisation Medel till fondens frfogande( uppgifter fr 2002 inom parentes) Produkter och tjnster ÓGemenskapens och med-Syfte Uppgift 1 Styrelse Ń Per medlemsstat: en fretr-Slutlig budget: Levnadsvillkor lemsstaternas ml skall Fondens syfte r att bidra till fr-Ń Frmja utbyte av information och erfarenheter p dessa omrden.
The aim of the Foundation shall Ń be to contribute to the establishment of better living and working conditions by increasing and disseminating knowledge which Ń is relevant to this subject. In particular, it is required to consider To foster the exchange of information and experience in these fields government representative, one representative from employersŐ organisations and one workersŐ representative, 16,8 million euro (17,39 million euro) including Community contribution: 98,2 % (98,3 %) Ń Survey of the quality of life in Europe (28 countries covered, 26 000 interviews) the following areas: Posts occupied: 76 (77) Ń man at work 2. 
16,8 miljoner euro (17,39 miljoner euro) varav bidrag frn gemenskapen: 98,2 % (98,3 %): Ń Underskning om livskvaliteten i Europa (28 medverkande lnder, 26 000 intervjuer). under beaktande av (...) verkligande av bttre levnads-dare fr regeringen, en fretrdare fr arbetsgivarorganisationerna och en fretrdare fr arbetstagar-organisa-tionerna. grundlggande sociala rt-och arbetsvillkor genom att ka Ń Underhll och utkning av en databas med jmfrbara uppgifter (medlemsstater och kandidatlnder). tigheter (...) vara att (...) och sprida kunskap om detta frbttra levnads-och omrde.
The Committee of Experts is composed of 15 members appointed by the Council on a proposal from the Commission, gives opinions in particular on the work programme. 
Ń Utses av kommissionen p grundval av en kandidatlista som lagts fram av styrelsen.
External audit: Court of Auditors Ń Development of indicators in the field of financial participation Table 1 European Foundation for the Improvement of Living and Working Conditions (Dublin) Ń Three representatives from the Commission. 
Ń Utveckling av indikatorer inom omrdet medfinansiering. Tabell 1 Europeiska fonden fr frbttring av levnads-och arbetsvillkor (Dublin) 5 Beslut om ansvarsfrihet Beviljas av parlamentet p rekommendation av rdet.
European Monitoring Centre on Change (EMCC) Ń Development of electronic publications Ń Organisation of four seminars and two workshops. 
Ń Fallstudier av europeiska fretagsrd vid 37 multinationella fretag. Europeiska vervakningscentret fr frndringar (EMCC) Ń Utveckling av elektroniska publikationer.
Transversal projects Ń Report on corporate social responsibility (CSR). 
Grnsverskridande projekt Ń Rapport om fretagens sociala ansvar.
Information and communication Ń Communication activities in the Member States and candidate countries Ń Establishment of seven national liaison centres Ń 91 publications (this figure does not include translations). 
Ń Upprttande av sju nationella kontaktpunkter fr samordning. Ń 91 publikationer (versttningar inte medrknade).
30.12.2004 EN Official Journal of the European Union C 324/79 Origin of revenue Revenue entered in the final budget for the financial year Revenue collected Expenditure allocation outstand- Community subsidies 16,5 Ń 17,1 Ń Title I Staff 9,0 9,0 8,9 0,1 0,0 0,2 0,2 0,0 9,2 0,0 0,7 0,7 0,0 1,9 9,2 9,1 0,1 0,0 Other subsidies Other revenue Title II Administration 1,2 1,2 1,0 0,2 1,9 1,7 0,2 0,0 0,3 Total 16,8 0,1 17,2 Title III Operating activities 6,6 6,6 3,8 2,8 Total 16,8 16,8 13,7 3,1 0,0 3,1 3,0 0,1 9,7 0,0 4,0 3,9 0,1 20,8 9,7 6,8 2,8 0,1 20,8 17,6 3,1 0,1 Revenue Expenditure Source: The FoundationŐs data. 
30.12.2004 SV Europeiska unionens officiella tidning C 324/79 Inkomsternas ursprung Inkomster i den slutliga budgeten fr budgetret Faktiska inkomster Utgiftsfrdelning utest-budge- tagan-betalda verfr- ende betalda fr-anslag tagan-betalda ver-frfallna Inkomster Utgifter Bidrag frn gemenskapen 16,5 17,1 Personal Avdelning I Avdelning II vrigabidrag Ń Ń Administration 1,2 1,2 1,0 0,2 0,0 Avdelning III vrigainkomster 0,3 0,1 Drift 6,6 6,6 3,8 2,8 0,0 3,1 3,0 4,0 3,9 0,1 9,7 9,7 6,8 2,8 0,1 0,1 20,8 20,8 17,6 3,1 0,1 Totalt 16,8 17,2 Totalt 16,8 16,8 13,7 3,1 0,0 Klla: Uppgifter frn fonden.
This table summarises the data provided by the Foundation in its accounts. 
I tabellen sammanfattas de uppgifter som fonden har lagt fram i sina rkenskaper.
Table 2 European Foundation for the Improvement of Living and Working Conditions Ń Implementation of the budget for the 2003 financial year Appropriations in the final budget Appropriations carried over from the previous financial year Available appropriations (appropriations for the current financial year and appropriations carried over from the previous financial year) appro-entered com-paid carried can-ing paid can-pria- mitted over celled com-celled tions com-paid carried cancelled mitted over mitments (million euro) 
Tabell 2 Europeiska fonden fr frbttring av levnads-och arbetsvillkor Đ Budgetgenomfrande fr budgetret 2003 Anslag i den slutliga budgeten Anslag som frts ver frn det fregende budgetret Tillgngliga anslag (anslag fr budgetret och anslag som frts ver frn det fregende budgetret) ten den frda fallna taganden fallna den frda 9,0 9,0 8,9 0,1 0,0 0,2 0,2 0,7 0,7 0,0 9,2 9,2 9,1 0,1 0,0 0,0 1,9 1,9 1,7 0,2 0,0 (miljoner euro)
C 324/80 EN Official Journal of the European Union 30.12.2004 Table 3 European Foundation for the Improvement of Living and Working Conditions Ń Revenue and expenditure accounts for the financial years 2003 and 2002 Revenue Commission subsidies Miscellaneous revenue Financial revenue Expenditure Staff Ń Title I of the budget Payments Appropriations carried over Administration Ń Title II of the budget Payments Appropriations carried over Operating activities Ń Title III of the budget Payments Appropriations carried over Total revenue (a) 2003 17 090 47 35 17 172 8 927 109 968 224 3 733 2 817 16 778 394 Đ1 836 118 19 639 361 Đ1 000 9 Đ 1 296 (1 000 euro) 2002 16 500 62 57 16 619 9 111 216 938 683 3 290 3 105 17 343 Đ 724 Đ 1 209 81 13 0 0 0 3 Đ 1 836 Total expenditure (b) Outturn for the financial year (a Đ b) Balance carried over from the previous financial year Appropriations carried over and cancelled Sums from the previous financial year for re-use that were not used PHARE revenue collected PHARE revenue to be collected PHARE expenditure Exchange-rate differences Balance for the financial year Source: The FoundationŐs data. 
C 324/80 SV Europeiska unionens officiella tidning 30.12.2004 Tabell 3 Europeiska fonden fr frbttring av levnads-och arbetsvillkor Đ Inkomst-och utgiftsredovisning fr budgetren 2003 och 2002 Inkomster Bidrag frn kommissionen vriga inkomster Finansiella inkomster Utgifter Personal Đ avdelning I i budgeten Betalningar verfrda anslag Administration Đ avdelning II i budgeten Betalningar verfrda anslag Drift Đ avdelning III i budgeten Betalningar verfrda anslag Inkomster totalt (a) 2003 17 090 47 35 17 172 8 927 109 968 224 3 733 2 817 16 778 394 Đ1 836 118 19 639 361 Đ1 000 9 Đ 1 296 (1 000 euro) 2002 16 500 62 57 16 619 9 111 216 938 683 3 290 3 105 17 343 Đ 724 Đ 1 209 81 13 0 0 0 3 Đ 1 836 Saldo som frts ver frn det fregende budgetret verfrda anslag som har frfallit Belopp fr teranvndning som frts ver frn det fregende budgetret och inte utnyttjats Erhllna inkomster frn Phare nnu ej erhllna inkomster frn Phare Utgifter Phare Kursdifferenser Budgetrets saldo Klla: Uppgifter frn fonden.
This table summarises the data provided by the Foundation in its own accounts. 
I tabellen sammanfattas de uppgifter som fonden lagt fram i sina rkenskaper.
30.12.2004 EN Official Journal of the European Union C 324/81 Table 4 European Foundation for the Improvement of Living and Working Conditions Ń Balance sheet as at 31 December 2003 and 31 December 2002 Assets Fixed assets (1) Intangible fixed assets Buildings (2) Furniture and vehicle transportation material Computer equipment Technical and other equipment Fixed assets under construction 2003 27 15 682 142 107 518 0 16 476 7 7 361 2 281 5 41 690 2002 31 3 826 139 149 105 31 4 281 13 13 0 11 274 1 840 13 2 138 Liabilities 2003 4 389 12 094 Đ 1 296 15 187 3 150 0 329 0 3 479 (1 000 euro) 2002 4 294 0 Đ 1 836 2 458 3 940 64 0 139 4 143 150 1 840 30 2 020 8 621 Fixed capital Own capital Revaluation reserve Balance for the financial year Current liabilities Subtotal Stocks Office supplies Current assets Commission Phare receivables Advances VAT to be recovered Recovery orders to be collected Sundry accounts receivable Cash accounts Subtotal Subtotal Subtotal Automatic carry-overs of appropriations Non-automatic carry-overs of appropriations Phare liabilities Salary deductions Subtotal Banks Cash 31 Imprest account 1 331 183 1 960 228 Subtotal Total 1 517 18 690 2 189 8 621 Total 18 690 Suspense accounts Sums to be re-used Deferred revenue Payments in progress 22 2 0 Subtotal 24 (1) The net value of the fixed assets is shown. 
30.12.2004 SV Europeiska unionens officiella tidning Tabell 4 Europeiska fonden fr frbttring av levnads-och arbetsvillkor Đ Balansrkning per den 31 december 2003 och 2002 C 324/81 (1 000 euro) 2002 4 294 0 Đ 1 836 2 458 3 940 64 0 139 4 143 150 1 840 30 2 020 8 621 Tillgngar Anlggningstillgngar (1) Immateriella anlggningstillgngar Fastigheter (2) Inventarier och fordon Datautrustning 107 vriga kortfristiga fordringar Likvida medel Banktillgodohavanden Kassa Frskottskonto 2003 2002 31 3 826 139 149 105 31 4 281 13 13 0 11 274 1 840 13 2 138 1 960 1 228 2 189 8 621 Skulder och eget kapital Lngfristigt kapital Eget kapital Uppskrivningsfond Budgetrets saldo Kortfristiga skulder 2003 4 389 12 094 Đ 1 296 15 187 27 15 682 142 Deltotal Teknisk och annan utrustning Anlggningstillgngar under uppfrande 518 0 16 476 7 7 361 2 281 5 41 690 1 331 3 183 1 517 18 690 Automatiskt verfrda anslag Ej automatiskt verfrda anslag Skulder avseende Phare Lneavdrag 0 Lager Kontorsmateriel Kortfristiga fordringar Deltotal Deltotal Deltotal Deltotal Totalt 3 150 0 329 Deltotal 3 479 Fordringar p kommissionen fr Phare Frskott Momsfordran Utestende betalningskrav Bevakningskonton Inkomster fr teranvndning Frutbetalda intkter Betalningar p vg 22 2 0 Deltotal 24 (1) Anlggningstillgngarna presenteras i nettovrde.
The data for 2002 have been reprocessed for the purposes of comparison. 
Uppgifterna fr 2002 har rknats om fr att de skall vara jmfrbara.
(2) The Foundation has decided to revalue its fixed assets (12,1 million euro). 
(2) Fonden har beslutat att gra en uppskrivning av sina anlggningstillgngar (12,1 miljoner euro).
C 324/82 EN Official Journal of the European Union 30.12.2004 THE FOUNDATIONŐS REPLIES 7. 
C 324/82 SV Europeiska unionens officiella tidning 30.12.2004 FONDENS SVAR 7.
The Foundation takes note of the observation of the Court and will include Phare financing in his future budgets. 
Fonden noterar revisionsrttens iakttagelser och kommer i framtiden att ta upp Phare-medlen i budgeten.
The Foundation is in contact with the CommissionŐs services to clarify the issue of the accumulated deficit and the treatment of future deficits or surpluses. 
Fonden str i kontakt med kommissionens tjnsteavdelningar fr att reda ut frgan om det ackumulerade underskottet och hanteringen av kommande under-eller verskott.
Provision for the internal control function was finalised with the introduction of a financial and operational verification function in November 2003. 
Den interna kontrollfunktionen blev klar i och med att en funktion fr ekonomisk och operationell kontroll infrdes i november 2003.
This function and other control work is carried out by a specialised unit. 
En srskild enhet skter denna funktion och annat kontrollarbete.
The function of internal audit is provided by the CommissionŐs Internal Audit Service. 
Funktionen fr internrevision tillhandahlls av kommissionens internrevisionstjnst.
In developing its programmes the Foundation has achieved synergies with other agencies to the effect that each deals with complementary aspects within common thematic competences in order to avoid duplication of work. 
Fonden samverkar med andra organ, vilket innebr att var och en tar hand om kompletterande aspekter inom de gemensamma temaomrdena fr att undvika dubbelarbete.
This has been formalised in joint declarations e.g. with the European Agency for Safety and Health at Work in Bilbao. 
Detta har formaliserats i gemensamma deklarationer t.ex. med Europeiska arbetsmiljbyrn i Bilbao.
C 332/82 EN Official Journal of the European Union REPORT on the annual accounts of the European Foundation for the Improvement of Living and Working Conditions for the financial year 2004 together with the FoundationŐs replies 28.12.2005 (2005/C 332/12) CONTENTS INTRODUCTION ........................................................... 
C 332/82 SV Europeiska unionens officiella tidning RAPPORT om rsredovisningen fr Europeiska fonden fr frbttring av levnads-och arbetsvillkor fr budgetret 2004 samt fondens svar 28.12.2005 (2005/C 332/12) INNEHLLSF RTECKNING INLEDNING ...............................................................
7-9 83 Tables1to4 .......................................................................... 
Tabell1Đ4 ............................................................................
84 TheFoundationŐsreplies ............................................................... 
84 Fondenssvar .........................................................................
88 Paragraph Page 1-2 83 3-6 83 
88 Punkt Sida 1Đ2 83 3Đ6 83 7Đ9 83
28.12.2005 EN Official Journal of the European Union C 332/83 INTRODUCTION 1. 
28.12.2005 SV Europeiska unionens officiella tidning C 332/83 INLEDNING 1.
Table 1 summarises the FoundationŐs competences and activities on the basis of information it has supplied. 
I tabell 1 ges en sammanfattning av fondens behrighet och verksamhet som baseras p uppgifter frn fonden.
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 (2); it was drawn up following an examination of the FoundationŐs 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 (2). Det utarbetades efter en granskning av fondens rkenskaper i enlighet med kraven i artikel 248 i frdraget om upprttandet av Europeiska gemenskapen.
The FoundationŐs accounts for the financial year ended 31 December 2004 (3) were drawn up by its Executive Director, pursuant to Article 16 of Council Regulation (EEC) No 1365/75, 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. 
Stiftelsens rkenskaper fr det budgetr som slutade den 31 december 2004 (3) upprttades av dess verkstllande direktr i enlighet med artikel 16 i frordning (EG) nr 1365/75 och verlmnades till revisionsrtten som skall yttra sig om rkenskapernas tillfrlitlighet och de underliggande transaktionernas laglighet och korrekthet.
Reliability of the accounts The FoundationŐs accounts for the financial year ended 31 December 2004 are, in all material respects, reliable. 
Rkenskapernas tillfrlitlighet Fondens rkenskaper fr det budgetr som slutade den 31 december 2004 r i allt vsentligt tillfrlitliga.
Analysis of the appropriations carried over to the 2005 financial year shows that 37 % of the commitments carried over were entered into in December 2004. 
Analysen av de anslag som verfrts till budgetret 2005 visar att 37 % av de taganden som frdes ver ingicks i december 2004.
The majority relate to contracts for studies to be carried out in 2005. 
Merparten gller avtal om studier som skall utfras under 2005.
The physical inventory was not exhaustive as no inventory was made of IT equipment. 
Den fysiska inventeringen var inte heltckande eftersom datautrustningen inte hade tagits upp.
No organisation manual and no annual verification programme have yet been established (4). 
Det har nnu inte upprttats ngon organisationshandbok eller ngot rligt kontrollprogram (4).
The revenue and expenditure account for the financial year 2003 shows a loss of 1,3 million euro. 
Inkomst-och utgiftsredovisningen fr budgetret 2003 visade en frlust p 1,3 miljoner euro.
This amount should have been recorded in an amending budget for the financial year 2004 (5). 
Detta saldo borde ha tagits upp i en ndringsbudget fr budgetret 2004 (5).
(3) These accounts were drawn up on 7 June 2005 and received by the (4) Article 224 of the detailed rules for the implementation of the general Financial Regulation. 
(3) Rkenskaperna upprttades den 7 juni 2005 och togs emot av revi-(4) Artikel 224 i genomfrandebestmmelserna fr fondens budgetfrordning.
(5) Article 16(2) of the FoundationŐs financial regulation. Court on 29 July 2005. 
(5) Artikel 16.2 i fondens budgetfrordning. sionsrtten den 29 juli 2005.
C 332/84 EN Official Journal of the European Union 28.12.2005 Areas of Community competence deriving from the Treaty Competences of the Foundation as defined in Council Regulation (EEC) No 1365/75 of 26 May 1975 Governance Resources available to the Foundation (2003 data) Products and services provided during the financial year 2004 conditions... the Community increasing and disseminating To facilitate contact between universities, study and research institutes, economic and social administrations 2. and organisations; Staff as at 31 December 2004: equality between men and women...Ő human activities in space and in time. 
C 332/84 SV Europeiska unionens officiella tidning 28.12.2005 Gemenskapens behrighetsomrde enligt frdraget Fondens behrighet enligt rdets frordning (EEG) nr 1365/75 av den 26 maj 1975 Organisation Medel till fondens frfogande 2004 Produkter och tjnster som tillhandahllits under budgetret 2004 Gemenskapens och medlems-Syfte Uppgift 1. Styrelse Slutlig budget Levnadsvillkor staternas ml skall under beak-Fondens syfte r att bidra till Ń tande av (...) grundlggande frverkligande av bttre Frmja utbyte av information och erfarenheter p dessa omrden.
Source: Information supplied by the Foundation. Objectives Tasks 1. Administrative Board Final budget: Living conditions ÔThe Community and the Member States, having in mind fun-The aim of the Foundation Ń damental social rights... shall shall be to contribute to the To foster the exchange of information and experience in these fields; Ń from each Member State: one government representative, one representative from employersŐ organisations and one workersŐ representative, 18,1 million euro (16,8 million euro) Of which Community subsidy: Ń Publications: ÔPerception of living conditions in an enlarged EuropeŐ, ÔQuality of life in EuropeŐ, ÔEmployment and disabilities: back to work strategiesŐ, analysis and dissemination of statistical data, study relating to time management over the course of life. have as their objectives... establishment of better living improved living and working and working conditions by 99,6 % (98,3 %) shall support and comple-knowledge which is relevant Ń 91 (88) posts provided for in the establishment plan, of which: 74 (76) were occupied ment the activities of the Mem-to this subject. 
Ń Per medlemsstat: en fretrdare fr regeringen, en fretrdare fr arbetsgivarorganisationerna och en fretrdare fr arbetstagarorganisationerna. 18,1 miljoner euro (16,8 miljoner euro) Ń Publikationer: ÓPerception of living conditions in an enlarged EuropeÓ, ÓQuality of life in EuropeÓ, ÓEmployment and disabilities: back to work strategiesÓ, analys och spridning av insamlade uppgifter, studie om frvaltningen av tid under livet. sociala rttigheter (...) vara att levnads-och arbetsvillkor varav bidrag frn gemenskapen: 99,6 % (98,3 %). (...) frbttra levnads-och genom att ka och sprida kun-arbetsvillkor (...). (...)