natgillin/translations-raw huggingface dataset:
The management is responsible for the preparation and fair presentation of the annual accounts of the Board and the legality and regularity of the underlying transactions (5): (1) OJ L 225, 30.7.2014, p. 
Ledningen har ansvaret fr att upprtta en rsredovisning fr nmnden som ger en rttvisande bild och fr att de underliggande transaktionerna r lagliga och korrekta (5): (1) EUT L 225, 30.7.2014, s.
(2) More information on the BoardŐs competences and activities is available on its website: http://srb.europa.eu/ (3) These include the balance sheet and the statement of financial performance, the cash flow table, the statement of changes in net assets and a summary of the significant accounting policies and other explanatory notes. 
(2) Ytterligare information om nmndens behrighet och verksamhet finns p nmndens webbplats: http://srb.europa.eu/ (3) Hr ingr balans-och resultatrkningen, kassafldesanalysen, sammanstllningen av frndringar i nettotillgngarna och en sammanfattning av de viktigaste redovisningsprinciperna och andra frklarande noter.
1.12.2016 Official Journal of the European Union C 449/235 EN (a) the managementŐs responsibilities in respect of the Board's annual accounts include designing, implementing and maintaining an internal control system relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error; selecting and applying appropriate accounting policies on the basis of the accounting rules adopted by the CommissionŐs accounting officer (6); making accounting estimates that are reasonable in the circumstances. 
1.12.2016 Europeiska unionens officiella tidning C 449/235 SV a) I ledningens ansvar fr nmndens rsredovisning ingr att utforma, infra och upprtthlla de system fr internkontroll som krvs fr upprttandet av rkenskaper som ger en rttvisande bild och som inte innehller vsentliga felaktigheter, vare sig dessa beror p oegentligheter eller fel, vlja och tillmpa ndamlsenliga redovisningsprinciper utifrn de redovisningsregler som antagits av kommissionens rkenskapsfrare (6) och gra uppskattningar i redovisningen som r rimliga med hnsyn till omstndigheterna.
The BoardŐs Chair draws up the annual accounts of the Board after its accounting officer has prepared them on the basis of all available information and established a note to accompany the accounts in which he declares, inter alia, that he has reasonable assurance that they present a true and fair view of the financial position of the Board in all material respects; (b) the managementŐs responsibilities in respect of the legality and regularity of the underlying transactions and compliance with the principle of sound financial management consist of designing, implementing and maintaining an effective and efficient internal control system comprising adequate supervision and appropriate measures to prevent irregularities and fraud and, if necessary, legal proceedings to recover funds wrongly paid or used. 
Nmndens ordfrande utarbetar nmndens rsredovisning efter det att rkenskapsfraren har upprttat den p grundval av all tillgnglig information tillsammans med en not till rsredovisningen dr han eller hon bland annat frklarar att han eller hon har uppntt rimlig skerhet om att den ger en i alla vsentliga avseenden sann och rttvisande bild av nmndens finansiella stllning. b) Ledningens ansvar nr det gller de underliggande transaktionernas laglighet och korrekthet och efterlevnaden av principen om sund ekonomisk frvaltning bestr i att utforma, infra och upprtthlla ett ndamlsenligt och effektivt system fr internkontroll som innefattar en tillfredsstllande vervakning och lmpliga tgrder fr att frebygga oriktigheter och oegentligheter och, vid behov, rttsliga frfaranden fr att krva tillbaka belopp som betalats ut eller anvnts felaktigt.
The CourtŐs responsibility is, on the basis of its audit, to provide the European Parliament and the Council (7) with a Statement of Assurance as to the reliability of the annual accounts and the legality and regularity of the underlying transactions. 
Revisionsrtten ska utifrn revisionen avge en frklaring till Europaparlamentet och rdet (7) om rsredovisningens tillfrlitlighet och de underliggande transaktionernas laglighet och korrekthet.
These standards require the Court to plan and perform the audit to obtain reasonable assurance as to whether the annual accounts of the Board are free from material misstatement and the transactions underlying them are legal and regular. 
Enligt dessa standarder ska revisionsrtten planera och utfra revisionen s att rimlig skerhet uppns om huruvida nmndens rsredovisning innehller vsentliga felaktigheter och huruvida de underliggande transaktionerna r lagliga och korrekta.
In preparing this report and Statement of Assurance, the Court considered the audit work of the independent external auditor performed on the BoardŐs accounts as stipulated in Article 208(4) of the EU Financial Regulation (8). 
Nr revisionsrtten upprttade denna rapport och revisionsfrklaring beaktade den det revisionsarbete som den oberoende externa revisorn utfrt avseende nmndens rkenskaper i enlighet med artikel 208.4 i EU:s budgetfrordning (8).
In the CourtŐs opinion, the BoardŐs annual accounts present fairly, in all material respects, its financial position as at 31 December 2015 and the results of its operations and its cash flows for the year then ended, in accordance with the provisions of its Financial Regulation and the accounting rules adopted by the CommissionŐs accounting officer. 
Revisionsrtten anser att nmndens rsredovisning i alla vsentliga avseenden ger en rttvisande bild av nmndens finansiella stllning per den 31 december 2015 och av det finansiella resultatet och kassafldena fr det budgetr som slutade detta datum i enlighet med bestmmelserna i nmndens budgetfrordning och de redovisningsregler som antagits av kommissionens rkenskapsfrare.
EN C 449/236 Official Journal of the European Union 1.12.2016 12. 
SV C 449/236 Europeiska unionens officiella tidning 1.12.2016 12.
COMMENTS ON THE RELIABILITY OF THE ACCOUNTS 13. 
KOMMENTARER OM RKENSKAPERNAS TILLF RLITLIGHET 13.
Article 92(4) of the SRM Regulation requires the Court to report in particular on the contingent liabilities of the Board, the Council and the Commission as a result of the performance of their tasks under the SRM Regulation. 
Enligt artikel 92.4 i frordningen om den gemensamma resolutionsmekanismen ska revisionsrtten i synnerhet rapportera om ansvarsfrbindelser som gller nmnden, rdet och kommissionen och som uppstr till fljd av deras utfrande av sina uppgifter enligt denna frordning.
The Court will report on this matter in a separate report. 
Revisionsrtten kommer att rapportera om detta i en separat rapport.
COMMENTS ON INTERNAL CONTROLS 14. 
KOMMENTARER OM INTERNKONTROLLER 14.
The budget of the SRB is funded through contributions from credit institutions and amounted to 22 million euro in 2015. 
Budgeten fr Gemensamma resolutionsnmnden finansieras med bidrag frn kreditinstitut och uppgick till 22 miljoner euro 2015.
The SRB committed 67 % of the called budget and used 45 % of it. 
Gemensamma resolutionsnmnden ingick taganden fr 67 % av budgeten och anvnde 45 % av beloppet.
The low implementation rate resulted in a significant budget surplus of 7,7 million euro. 
Den lga genomfrandegraden resulterade i ett stort budgetverskott p 7,7 miljoner euro.
Carry-overs of committed appropriations are high for Title II (administrative expenditure) at 3,6 million euro, i.e. 70,4 %. These carry overs mainly concern contracts which have been concluded in 2015 for the new premises of the SRB (e.g. IT infrastructure, security infrastructure and office equipment) whereby the services and goods had not yet been fully delivered or invoiced by the end of 2015. 
Andelen gjorda taganden som frdes ver till fljande budgetr var stor inom avdelning II (administrativa utgifter) Đ 3,6 miljoner euro (70,4 %). verfringarna gllde frmst kontrakt som ingicks 2015 fr Gemensamma resolutionsnmndens nya lokaler (t.ex. it-infrastruktur, skerhetsinfrastruktur och kontorsutrustning) men dr tjnster och varor inte hade levererats helt och hllet eller inte hade fakturerats vid utgngen av 2015.
In 2015, the SRB signed a contract for its new headquarters in Brussels with a minimum duration of 15 years and a total value of at least 42,4 million euro. 
Under 2015 undertecknade Gemensamma resolutionsnmnden ett kontrakt fr sitt nya huvudkontor i Bryssel med en varaktighet p minst 15 r till ett totalt vrde av 42,4 miljoner euro.
The procurement procedure was poorly documented and the location in the contract notice restricted it to one of the most expensive areas in Brussels excluding possible cheaper options. 
Upphandlingsfrfarandet dokumenterades dligt och i meddelandet om upphandling begrnsades lokalernas placering till de dyraste omrdena i Bryssel s att mjliga billigare alternativ uteslts.
EN 1.12.2016 Official Journal of the European Union C 449/237 THE BOARDŐS REPLY 14. 
SV 1.12.2016 Europeiska unionens officiella tidning C 449/237 GEMENSAMMA RESOLUTIONSNMNDENS SVAR 14.
Critical areas and activities are being identified and measures are being put in place to be compliant. 
Vi faststller viktiga omrden och verksamheter och vidtar tgrder fr att ta hnsyn till dem.
The Board has not formally adopted the internal control standards, but has complied already with several of them. 
Vi har inte antagit normerna fr internkontroll formellt, men vi har redan fljt flera av dem.
2014/2015 budget estimations were drawn up under conditions of uncertainty by the European CommissionŐs Task Force and before the Board was even set up. 
Budgeten fr 2014Đ2015 berknades under oskra frhllanden av Europeiska kommissionens arbetsgrupp och innan resolutionsnmnden ens hade inrttats.
The Board accepts the comment, however points out that from the total amount of 0,6 million euro carried forward for Title Ill, the main part (82 %) was for events/services that have already occured or been delivered in 2015. 
Vi godtar kommentaren men vill samtidigt ppeka att huvuddelen (82 procent) av totalbeloppet p 0,6 miljoner euro som frdes ver inom avdelning III avsg evenemang/tjnster som redan genomfrts eller levererats under 2015.
As SRB was in its start-up phase, the Board made use of the expertise of the Commission (OIB) for launching the negotiated procedure for its new premises. 
Eftersom resolutionsnmnden var i sin startfas anvnde vi oss av kommissionens sakkunskap (infrastruktur-och logistikbyrn i Bryssel, OIB) fr att stta igng det frhandlade frfarandet fr de nya lokalerna.
In this respect: Ń this procedure was published by OIB under a specific format and the criteria were announced in accordance to OIBŐs standard practice and in line with its adopted methodologies, Ń in line with the principle of sound financial management, the OIB standard 500 m perimeter was increased to 700 m to ensure genuine competition. 
I detta sammanhang gller fljande: Ń Frfarandet offentliggjordes av OIB enligt ett specifikt upplgg och kriterierna meddelades i enlighet med OIB:s gngse tillvgagngsstt och i linje med deras antagna metoder. Ń I verensstmmelse med principen om sund ekonomisk frvaltning kades OIB:s standard fr yttre grns (500 meter) till 700 meter fr att garantera verklig konkurrens.
Regarding the location, the requirements were based on the SRBŐs needs with respect to the nature of its tasks and the necessity to be in close proximity with the Commission (DG FISMA, DG COMP) and the Council in the event of resolution of banks which must be managed under the 24 hours rule and thus requiring a place with access to those institutions within walking distance. 
Nr det gller placeringen baserades kraven p resolutionsnmndens behov och d med hnsyn till arbetsuppgifternas art och vikten av att ha geografisk nrhet till kommissionen (generaldirektoraten FISMA och COMP) och rdet. I de fall banker ska rekonstrueras mste detta hanteras enligt 24-timmarsregeln och drfr r det ndvndigt att ha gngavstnd till institutionerna.
In light of the above, a strategic and political decision was taken by the European CommissionŐs Task Force to remain within the European District. 
Mot bakgrund av detta tog Europeiska kommissionens arbetsgrupp ett strategiskt och politiskt beslut om att nmnden skulle fortstta ha sin verksamhet i EU-kvarteren.
Report pursuant to Article 92 (4) of Regulation (EU) No 806/2014 on any contingent liabilities (whether for the Single Resolution Board, the Council, the Commission or otherwise) arising as a result of the performance by the Single Resolution Board, the Council and the Commission of their tasks under this Regulation for the financial year 2016 Together with the replies of the Single Resolution Board, the Council and the Commission 12, rue Alcide De Gasperi - L - 1615 Luxembourg T (+352) 4398 Đ 1 E eca-info@eca.europa.eu eca.europa.eu 
Rapport i enlighet med artikel 92.4 i frordning (EU) nr 806/2014 om eventuella ansvarsfrbindelser (oavsett om det gller den gemensamma resolutionsnmnden, rdet, kommissionen eller p annat stt) som uppsttt till fljd av den gemensamma resolutionsnmndens, rdets och kommissionens utfrande av sina uppgifter enligt denna frordning nr det gller budgetret 2016 med den gemensamma resolutionsnmndens, rdets och kommissionens svar 12, rue Alcide De Gasperi - L - 1615 Luxembourg T (+352) 4398 Đ 1 E eca-info@eca.europa.eu eca.europa.eu
Abbreviations Introduction Audit scope and approach Audit scope Audit approach Observations Paragraph 1 - 4 5 - 8 5 6 - 8 9 - 30 9 - 22 23 - 26 27 - 30 31 - 33 Contingent liabilities of the SRB Contingent liabilities of the Commission Contingent liabilities of the Council Conclusions and recommendations CONTENTS 2 CH4097881EN04-17PP-CH348-17APCFIN-RAS-SRB_Contingent_liabilities-OR.docx 12.12.2017 
INNEHLLSF RTECKNING Frkortningar Inledning 1Đ4 Revisionens inriktning och omfattning samt revisionsmetod 5Đ8 Revisionens inriktning och omfattning 5 Revisionsmetod 6Đ8 Iakttagelser 9Đ30 Den gemensamma resolutionsnmndens ansvarsfrbindelser 9Đ22 Kommissionens ansvarsfrbindelser 23Đ26 Rdets ansvarsfrbindelser 27Đ30 Slutsatser och rekommendationer 31Đ33 Punkt 2 CH4097881SV04-17PP-CH348-17APCFIN-RAS-SRB_Contingent_liabilities-TR.docx 12.12.2017
ABBREVIATIONS 3 CJEU Court of Justice of the European Union NRA National Resolution Authority SRB Single Resolution Board SRF Single Resolution Fund SRM Single Resolution Mechanism SRM Regulation Regulation (EU) No 806/2014 of the European Parliament and of the Council of 15 July 2014 establishing uniform rules and a uniform procedure for the resolution of credit institutions and certain investment firms in the framework of a Single Resolution Mechanism and a Single Resolution Fund and amending Regulation (EU) No 1093/2010 (OJ L 225, 30.7.2014, p. 1) CH4097881EN04-17PP-CH348-17APCFIN-RAS-SRB_Contingent_liabilities-OR.docx 12.12.2017 
F RKORTNINGAR 3 EU-domstolen Europeiska unionens domstol NRA nationell resolutionsmyndighet resolutionsfonden den gemensamma resolutionsfonden resolutionsnmnden, nmnden den gemensamma resolutionsnmnden SRM den gemensamma resolutionsmekanismen SRM-frordningen Europaparlamentets och rdets frordning (EU) nr 806/2014 av den 15 juli 2014 om faststllande av enhetliga regler och ett enhetligt frfarande fr resolution av kreditinstitut och vissa vrdepappersfretag inom ramen fr en gemensam resolutionsmekanism och en gemensam resolutionsfond och om ndring av frordning (EU) nr 1093/2010 (EUT L 225, 30.7.2014, s. 1). CH4097881SV04-17PP-CH348-17APCFIN-RAS-SRB_Contingent_liabilities-TR.docx 12.12.2017
The Single Resolution Mechanism (SRM), established by Regulation (EU) No 806/2014 (SRM Regulation)1, is the second pillar of the EUŐs banking union. 
Den gemensamma resolutionsmekanismen (SRM), som inrttades genom frordning (EU) nr 806/20141, r den andra pelaren i EU:s bankunion.
When banks fail, the mechanism aims to manage their resolution effectively through the Single Resolution Board (SRB), if necessary with the use of the Single Resolution Fund (SRF). 
Nr banker fallerar ska mekanismen frvalta deras resolution effektivt med hjlp av den gemensamma resolutionsnmnden, om ndvndigt med anvndning av den gemensamma resolutionsfonden.
The SRF is fully financed by the banking sector. 
Resolutionsfonden finansieras helt av banksektorn.
The SRB is the resolution authority for all the significant banks2 and less significant cross-border banking groups established in the euro area3. 
Den gemensamma resolutionsnmnden r resolutionsmyndighet fr alla betydande banker2 och mindre betydande grnsverskridande bankkoncerner som r etablerade i euroomrdet3.
Its mission is to ensure an orderly resolution of failing banks with minimum impact on the real economy and on public finances. 
Dess uppdrag r att skerstlla resolution under ordnade former av fallerande banker med minimala terverkningar p realekonomin och de offentliga finanserna.
The SRB became an independent agency as of 1 January 2015 and has been fully operational, with a complete set of resolution powers, since 1 January 2016. 
Nmnden blev ett sjlvstndigt EU-organ den 1 januari 2015 och r fullt operativ och har fullstndiga resolutionsbefogenheter sedan den 1 januari 2016.
The decision to place an entity under resolution involves the European Central Bank, the SRB, the Commission and, possibly, the Council4. 
Europeiska centralbanken, den gemensamma resolutionsnmnden, kommissionen och, i frekommande fall, rdet deltar i beslutet att frstta en enhet i resolution4.
The SRM Regulation provides in Article 92(4) that the Court shall prepare a report, in particular, on any contingent liabilities (whether for the SRB, the Council, the Commission or otherwise) arising as a result of the performance by the SRB, the Council and the Commission of their tasks under this Regulation. 
I frordningen om den gemensamma resolutionsmekanismen anges i artikel 92.4 att revisionsrtten ska utarbeta en rapport i synnerhet om eventuella ansvarsfrbindelser (oavsett om det gller nmnden, rdet, kommissionen eller p annat stt) som uppstr till fljd av nmndens, rdets och kommissionens utfrande av sina uppgifter enligt denna frordning.
1 2 3 4 4 OJ L 225, 30.7.2014, p. 
1 2 3 4 EUT L 225, 30.7.2014, s.
The term ŇbankÓ in this report refers to the entities named in Article 2 of the SRM Regulation. 
Med ÓbankÓ menas i denna rapport de enheter som avses i artikel 2 i SRM-frordningen.
A list of banks for which the SRB is the resolution authority can be found here https://srb.europa.eu/en/node/44 Article 18 of SRM Regulation. CH4097881EN04-17PP-CH348-17APCFIN-RAS-SRB_Contingent_liabilities-OR.docx 12.12.2017 
En frteckning ver de banker som den gemensamma resolutionsnmnden r resolutionsmyndighet fr finns hr: https://srb.europa.eu/en/node/44. Artikel 18 i SRM-frordningen. 4 CH4097881SV04-17PP-CH348-17APCFIN-RAS-SRB_Contingent_liabilities-TR.docx 12.12.2017
Audit approach 6. 
Revisionsmetod 6.
Contingent liabilities are to be disclosed in the annual accounts as defined in EU Accounting Rule 10 - Provisions, contingent assets and contingent liabilities (see Box 1). 
Ansvarsfrbindelser (eller eventualfrpliktelser) ska redovisas i rsredovisningen i enlighet med EU:s redovisningsregel nr 10 Đ Avsttningar, eventualtillgngar och eventualfrpliktelser (se ruta 1).
The Court audited the annual accounts of the Commission and of the Council for the financial year 2016 in the context of its Annual Report work. The annual accounts of the SRB for the financial year 2016 were audited by an independent external auditor and the result of this work was taken into consideration in the CourtŐs opinion on their reliability5. 
Revisionsrtten granskade kommissionens och rdets rsredovisningar fr budgetret 2016 inom ramen fr arbetet med rsrapporten. rsredovisningen fr den gemensamma resolutionsnmnden fr budgetret 2016 granskades av en oberoende extern revisor, och resultatet av detta arbete beaktades i revisionsrttens uttalande om rsredovisningens tillfrlitlighet5.
Further audit evidence consists of information gathered through meetings and interviews with staff, as well as the review of internal documentation or publicly available data. 
Ytterligare revisionsbevis inhmtade vi genom att samla information frn mten och intervjuer med personal och g igenom intern dokumentation och allmnt tillgngliga uppgifter.
More information on the CourtŐs audit approach is presented in its Annual Report on the implementation of the budget concerning the financial year 2016 and in its report on the annual accounts of the Single Resolution Board for the financial year 2016. 
5 Mer information om revisionsrttens revisionsmetod finns i rsrapporten om budgetgenomfrandet fr budgetret 2016 och i rapporten om rsredovisningen fr Gemensamma resolutionsnmnden fr budgetret 2016.
CH4097881EN04-17PP-CH348-17APCFIN-RAS-SRB_Contingent_liabilities-OR.docx 12.12.2017 
CH4097881SV04-17PP-CH348-17APCFIN-RAS-SRB_Contingent_liabilities-TR.docx 12.12.2017
The Court has issued an unqualified opinion on the reliability of the annual accounts of the SRB for the financial year 20166. 
Revisionsrtten har gjort ett uttalande utan reservation om tillfrlitligheten hos rsredovisningen fr den gemensamma resolutionsnmnden fr budgetret 20166.
With regard to contingent liabilities the SRB is in the process of developing an accounting guidance which is intended to be finalised by year end 2017. 
Nr det gller ansvarsfrbindelser hller nmnden p att utarbeta en redovisningsvgledning som ska vara frdig i slutet av 2017.
Apart from the Excel spreadsheets referred to paragraph 18, the SRB has no IT system to assist in the accounting of contingent liabilities which would enable it to implement standardised reporting and accounting documentation as well as standardised assessment. 
Utver de kalkylblad i Excel som vi nmner i punkt 18 har nmnden inget it-system till std fr redovisningen av ansvarsfrbindelser som mjliggr en standardiserad rapporterings-och redovisningsdokumentation och standardiserade bedmningar.
The upcoming legal proceedings (see paragraphs 17 and 21) against the SRB and the National Resolution Authorities (NRAs) will negatively impact their financial resources (e.g. expenses for legal advice) and HR resources (e.g. additional legal staff), costs which will directly be borne by these authorities and indirectly by all banks via their contributions. 
De kommande rttsliga frfarandena (se punkterna 17 och 21) mot nmnden och de nationella resolutionsmyndigheterna kommer att inverka negativt p deras finansiella resurser (exempelvis pga. kostnader fr juridisk rdgivning) och personalresurser (exempelvis pga. behovet av ytterligare jurister); kostnaderna kommer att bras direkt av dessa myndigheter och indirekt av alla banker via deras bidrag.
Contingent liabilities related to bankŐs contributions to the Single Resolution Fund 14. 
Ansvarsfrbindelser som gller bankernas bidrag till den gemensamma resolutionsfonden 14.
The banks in the euro area are required to contribute to the SRB. 
Bankerna i euroomrdet r skyldiga att bidra till den gemensamma resolutionsnmnden.
Their contributions for the year 2015 were calculated and collected by the NRAs and finally transferred to the SRB in January 2016. 
Deras bidrag fr 2015 berknades och uppbars av de nationella resolutionsmyndigheterna och frdes slutligen ver till nmnden i januari 2016.
The methodology for the calculation is complex7. 
Berkningsmetoden r komplicerad7.
The 2016 contributions were raised by the NRAs based on the SRBŐs calculations and transferred in June 2016 to the SRB8. 
7 2016 samlades in av de nationella resolutionsmyndigheterna utifrn nmndens berkningar och frdes ver till nmnden i juni 20168.
The annual target level is the total fixed contribution amount which is levied from the banks per each year. 
Den rliga mlnivn r det totala fasta bidragsbelopp som bankerna betalar i avgifter varje r.