natgillin/translations-raw huggingface dataset:
(4) Articles 33 and 43 of Commission Regulation (EC, Euratom) No 2343/2002 (OJ L 357, 31.12.2002, p. 
(4) Artiklarna 33 och 43 i kommissionens frordning (EG, Euratom) nr 2343/2002 (EGT L 357, 31.12.2002, s.
(5) In accordance with Council Act of 12 March 1999 adopting rules on the EPF and Council Decision of 28 June 2011 amending the latter, the accounts are prepared on the basis of The Netherlands accounting rules on Pension Funds, namely Directive 610 of the Dutch financial reporting rules, and on the international Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board. 
(5) I enlighet med rdets akt av den 12 mars 1999 om antagande av regler fr Europols pensionsfond och rdets beslut av den 28 juni 2011 om ndringar av den utarbetas rkenskaperna utifrn Nederlndernas redovisningsregler om pensionsfonder, det vill sga direktiv 610 av de nederlndska reglerna fr finansiell rapportering, och utifrn de internationella redovisningsstandarderna International Financial Reporting Standards (IFRS) som ges ut av International Accounting Standards Board (IASB).
EN C 449/144 Official Journal of the European Union 1.12.2016 The auditorŐs responsibility 5. 
SV C 449/144 Europeiska unionens officiella tidning 1.12.2016 Revisorns ansvar 5.
The CourtŐs responsibility is, on the basis of its audit, to provide the European Parliament and the Council (6) 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 (6) om rsredovisningens tillfrlitlighet och de underliggande transaktionernas laglighet och korrekthet.
In the CourtŐs opinion, the FundŐs 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 Council. 
Revisionsrtten anser att fondens rsredovisning i alla vsentliga avseenden ger en rttvisande bild av fondens 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 fondens budgetfrordning och de redovisningsregler som antagits av rdet.
The Court in its Specific Annual Report for the financial year 2014 reported that the FundŐs Board and EuropolŐs Management Board together with the Council were assessing options for the future of the Fund. 
I sin srskilda rsrapport fr budgetret 2014 rapporterade revisionsrtten att fondens styrelse och Europols styrelse hll p att tillsammans med rdet vervga olika alternativ fr fondens framtid.
On 8 October 2015 the Council decided to dissolve the Fund as of 1 January 2016. 
Den 8 oktober 2015 beslutade rdet att fonden ska upplsas den 1 januari 2016.
The assets of the Fund have been liquidated and the residual activity of the Fund has, as of 1 January 2016, been transferred to Europol which will be responsible for executing the payments of benefits to a very limited population of pensioners and former staff members (7). 
Fondens tillgngar har avvecklats och fondens terstende verksamhet har sedan den 1 januari 2016 frts ver till Europol som fr ansvaret fr att verkstlla utbetalningar av frmner till en mycket begrnsad population av pensionrer och tidigare anstllda (7).
The Court will report separately on the FundŐs closing report showing its assets and liability situation (8). 
Revisionsrtten kommer att rapportera separat om fondens slutrapport som visar tillgngar och taganden (8).
FOLLOW-UP OF PREVIOUS YEARSŐ COMMENTs 12. 
UPPF LJNING AV TIDIGARE RS KOMMENTARER 12.
(6) Article 185(2) of Council Regulation (EC, Euratom) No 1605/2002 (OJ L 248, 16.9.2002, p. 
(6) Artikel 185.2 i rdets frordning (EG, Euratom) nr 1605/2002 (EGT L 248, 16.9.2002, s.
(7) Articles 1, 2 and 3 of Council Decision (EU) 2015/1889 of 8 October 2015 on the dissolution of the Europol Pension Fund (OJ L 276, 21.10.2015, p. 
(7) Artiklarna 1, 2 och 3 i rdets beslut (EU) 2015/1889 av den 8 oktober 2015 om upplsning av Europols pensionsfond (EUT L 276, 21.10.2015, s.
(8) Article 3(3) of Decision (EU) 2015/1889. 
(8) Artikel 3.3 i beslut (EU) 2015/1889.
1.12.2016 Official Journal of the European Union C 449/145 EN This Report was adopted by Chamber IV, headed by Mr Baudilio TOM MUGURUZA, Member of the Court of Auditors, in Luxembourg at its meeting of 13 September 2016. 
1.12.2016 Europeiska unionens officiella tidning C 449/145 SV Denna rapport antogs av revisionsrttens avdelning IV, med ledamoten Baudilio TOM MUGURUZA som ordfrande, vid dess sammantrde i Luxemburg den 13 september 2016.
C 449/146 Official Journal of the European Union 1.12.2016 EN ANNEX Follow-up of previous yearsŐ comments Court's comment Emphasis of Matter The Court draws attention to Notes 2.6 and 2.7 to the FundŐs Annual Report 2014. 
C 449/146 Europeiska unionens officiella tidning 1.12.2016 SV BILAGA Uppfljning av tidigare rs kommentarer Revisionsrttens kommentarer Upplysningar av srskild betydelse Revisionsrtten hnvisar till noterna 2.6 och 2.7 till fondens rsrapport 2014.
The FundŐs Board and EuropolŐs Management Board together with the Council are currently assessing options for the future of the Fund, one of which is liquidation shortly after 31 December 2015. Year 2014 Status of corrective action (Completed/Ongoing/Outstanding/N/A) Completed 
Fondens styrelse och Europols styrelse vervger tillsammans med rdet fr nrvarande olika alternativ fr fondens framtid, varav ett r avveckling kort efter den 31 december 2015. r 2014 Genomfrande av korrigerande tgrder (Har genomfrts/Pgr/Har inte genomfrts/Ej tillmpligt) Har genomfrts
EN 1.12.2016 Official Journal of the European Union C 449/147 THE FUNDŐS REPLY The Fund has taken note of the CourtŐs report on the annual accounts. 
SV 1.12.2016 Europeiska unionens officiella tidning C 449/147 FONDENS SVAR Fonden har noterat revisionsrtten rapport om rsredovisningen.
C 449/148 Official Journal of the European Union 1.12.2016 REPORT on the closing report pursuant to Council Decision (EU) 2015/1889 on the dissolution of the Europol Pension Fund as of 1 January 2016, together with the FundŐs and EuropolŐs reply (2016/C 449/27) INTRODUCTION 1. 
C 449/148 Europeiska unionens officiella tidning 1.12.2016 RAPPORT om slutrapporten i enlighet med rdets beslut (EU) 2015/1889 om att upplsa Europols pensionsfond den 1 januari 2016 med fondens och Europols svar (2016/C 449/27) INLEDNING 1.
The Europol Pension Fund (hereinafter Ôthe FundŐ, aka ÔEPFŐ), was established by Article 37, Appendix 6, of the former Staff Regulations of the European Police Office (ÔEuropolŐ). 
Europols pensionsfond (nedan kallad fonden) inrttades genom artikel 37 i bilaga 6 till de tidigare tjnstefreskrifterna fr anstllda vid Europeiska polisbyrn (Europol).
Rules on the implementation of the Fund were approved by Council Act of 12 March 1999 (1) and amended by Council Decision 2011/400/EU (2). 
Regler fr genomfrandet av fonden godkndes genom rdets akt av den 12 mars 1999 (1) och ndrades genom rdets beslut 2011/400/EU (2).
On 8 October 2015, the Council decided to dissolve the Fund as of 1 January 2016 and to transfer the residual activities to Europol (3). 
Den 8 oktober 2015 beslutade rdet att fonden ska upplsas den 1 januari 2016 och fra ver fondens terstende verksamhet till Europol (3).
The management board of the Fund has prepared a report showing the FundŐs closing asset and liability situation (Ôclosing reportŐ) (4). 
Fondens styrelse har upprttat en rapport som visar fondens slutliga tillgngar och taganden (slutrapporten) (4).
This is supplemented by evidence provided by the work of other auditors (5) and an analysis of management representations. 
Detta kompletteras med revisionsbevis frn andra revisorers arbete (5) och en analys av uttalanden frn ledningen.
INDEPENDENT AUDITORŐS REPORT 3. 
OBEROENDE REVISORNS RAPPORT 3.
Pursuant to Article 3 of Council Decision (EU) 2015/1889 of 8 October 2015 on the dissolution of the Europol Pension Fund, the Court has audited the FundŐs closing report as of 1 January 2016. 
I enlighet med artikel 3 i rdets beslut (EU) 2015/1889 av den 8 oktober 2015 om upplsning av Europols pensionsfond har revisionsrtten granskat fondens slutrapport per den 1 januari 2016.
The management boardŐs responsibility 4. 
Styrelsens ansvar 4.
The FundŐs management board is responsible for the preparation and fair presentation of the closing report (6). 
Fondens styrelse har ansvaret fr att upprtta en slutrapport som ger en rttvisande bild (6).
This includes designing, implementing and maintaining an internal control system relevant to the preparation and fair presentation of the closing report that is free from material misstatement, whether due to fraud or error; applying the accounting rules for the Fund as adopted by the Council (7) and making accounting estimates that are reasonable in the circumstances. 
Hr ingr att utforma, infra och upprtthlla de system fr internkontroll som krvs fr upprttandet av en slutrapport som ger en rttvisande bild och som inte innehller vsentliga felaktigheter, vare sig dessa beror p oegentligheter eller fel, tillmpa de redovisningsregler fr fonden som antagits av rdet (7) och gra uppskattningar i redovisningen som r rimliga med hnsyn till omstndigheterna.
The CourtŐs responsibility is, on the basis of its audit, to provide the European Parliament and the Council (8) a report on the closing report. 
Revisionsrtten ska utifrn revisionen lmna en rapport till Europaparlamentet och rdet (8) om slutrapporten.
The audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the closing report. 
Revisionen innebr att revisorn genom olika tgrder inhmtar revisionsbevis om belopp och annan information i slutrapporten.
The procedures selected depend on the auditorŐs judgement, which is based on an assessment of the risks of material misstatement of the amounts in the closing report whether due to fraud or error. 
Valet av tgrder grundas p revisorns bedmning, som baseras p en bedmning av riskerna fr vsentliga felaktigheter i beloppen i slutrapporten vare sig dessa beror p oegentligheter eller p fel.
The audit also entails evaluating the appropriateness of accounting policies, the reasonableness of accounting estimates and the overall presentation of the amounts in the closing report. 
Revisionen inbegriper ocks en utvrdering av redovisningsprincipernas ndamlsenlighet, rimligheten i uppskattningarna i redovisningen och den vergripande presentationen av beloppen i slutrapporten.
(3) Council Decision (EU) 2015/1889 of 8 October 2015 on the dissolution of the Europol Pension Fund (OJ L 276, 21.10.2015, p. 
(3) Rdets beslut (EU) 2015/1889 av den 8 oktober 2015 om upplsning av Europols pensionsfond (EUT L 276, 21.10.2015, s.
(4) Article 3 of Council Decision (EU) 2015/1889. 
(4) Artikel 3 i rdets beslut (EU) nr 2015/1889.
(5) The closing report was audited by an independent external audit company. 
(5) Slutrapporten har granskats en oberoende extern revisionsbyr.
(7) In accordance with Council Act of 12 March 1999 adopting rules on the EPF and Council Decision of 28 June 2011 amending the latter, the accounts are prepared on the basis of The Netherlands accounting rules on Pension Funds, namely Directive 610 of the Dutch financial reporting rules, and on the international Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board. 
(7) I enlighet med rdets akt av den 12 mars 1999 om antagande av regler fr Europols pensionsfond och rdets beslut av den 28 juni 2011 om ndringar av den utarbetas rkenskaperna utifrn Nederlndernas redovisningsregler om pensionsfonder, det vill sga direktiv 610 av de nederlndska reglerna fr finansiell rapportering, och utifrn de internationella redovisningsstandarderna International Financial Reporting Standards (IFRS) som ges ut av International Accounting Standards Board (IASB).
(8) See footnote 4. 
(8) Se fotnot 4.
The Court considers that the audit evidence obtained is sufficient and appropriate to provide a basis for its report. 
Revisionsrtten anser att den har inhmtat tillrckliga och ndamlsenliga revisionsbevis till std fr sin rapport.
CourtŐs Opinion 8. 
Revisionsrttens uttalande 8.
In the CourtŐs opinion, the closing report presents fairly, in all material respects, the FundŐs financial position as at 1 January 2016 in accordance with the provisions of Council Decision (EU) 2015/1889 of 8 October 2015 and the accounting rules adopted by the Council. 
Revisionsrtten anser att slutrapporten i alla vsentliga avseenden ger en rttvisande bild av fondens finansiella stllning per den 1 januari 2016 i enlighet med bestmmelserna i rdets beslut (EU) 2015/1889 av den 8 oktober 2015 och de redovisningsregler som antagits av rdet.
The annexes to the closing report contain the amounts to be forwarded to Europol and those to be refunded to the Member States, the general budget of the European Union as well as the former active participants and their lawful heirs respectively (9). 
I bilagorna till slutrapporten redovisas de belopp som ska fras ver till Europol och de som ska betalas tillbaka till medlemsstaterna, Europeiska unionens allmnna budget respektive de tidigare aktiva avgiftsinbetalarna och deras legala arvingar(9).
It concluded in its assurance report that they were prepared, in all material aspects, in accordance with the Council Decision. 
Revisionsbyrn drog slutsatsen att de i alla vsentliga avseenden hade upprttats i enlighet med rdets beslut.
For the Court of Auditors Vtor Manuel da SILVA CALDEIRA President (9) Article 4 of Council Decision (EU) 2015/1889. 
Fr revisionsrtten Vtor Manuel da SILVA CALDEIRA Ordfrande (9) Artikel 4 i rdets beslut (EU) nr 2015/1889.
EN C 449/150 Official Journal of the European Union 1.12.2016 THE FUNDŐS AND EUROPOLŐS REPLY The Fund and Europol have taken note of the CourtŐs report regarding the closing report of the Fund. 
SV C 449/150 Europeiska unionens officiella tidning 1.12.2016 PENSIONSFONDENS OCH EUROPOLS SVAR Pensionsfonden och Europol har noterat revisionsrttens rapport avseende slutrapporten om pensionsfonden.
C 311/92 EN Official Journal of the European Union REPORT on the annual accounts of the European Railway Agency for the financial year 2007 together with the AgencyŐs replies 5.12.2008 (2008/C 311/14) CONTENTS INTRODUCTION ........................................................... 
C 311/92 SV Europeiska unionens officiella tidning 5.12.2008 RAPPORT om rsredovisningen fr Europeiska jrnvgsbyrn fr budgetret 2007 samt byrns svar (2008/C 311/14) INNEHLLSF RTECKNING INLEDNING ...............................................................
STATEMENTOFASSURANCE ................................................. 
1Đ2 93 REVISIONSF RKLARING.....................................................
OBSERVATIONS............................................................ 
3Đ6 93 IAKTTAGELSER ............................................................
7-11 93 Tables1to4 .......................................................................... 
7Đ11 93 Tabell1Đ4 ............................................................................
95 TheAgencyŐsreplies................................................................... 
95 Byrnssvar ..........................................................................
99 Paragraph Page 1-2 93 3-6 93 
99 Punkt Sida
5.12.2008 EN Official Journal of the European Union C 311/93 INTRODUCTION 1. 
5.12.2008 SV Europeiska unionens officiella tidning C 311/93 INLEDNING 1.
The European Railway Agency (hereinafter referred to as the Agency) was created by Regulation (EC) No 881/2004 of the European Parliament and of the Council of 29 April 2004 (1). 
Europeiska jrnvgsbyrn (nedan kallad byrn) inrttades genom Europaparlamentets och rdets frordning (EG) nr 881/2004 av den 29 april 2004 (1).
The AgencyŐs accounts for the financial year ended 31 December 2007 (3) were drawn up by its Executive Director, pursuant to Article 39 of Regulation (EC) No 881/2004, and sent to the Court, which is required to give a statement of assurance 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 2007 (3) har upprttats av byrns verkstllande direktr i enlighet med artikel 39 i frordning (EG) nr 881/2004 och verlmnats till revisionsrtten som ska avge en revisionsfrklaring om deras tillfrlitlighet och de underliggande transaktionernas laglighet och korrekthet.
(1) OJ L 220, 21.6.2004, p. 
(1) EUT L 220, 21.6.2004, s.
(3) These accounts were drawn up on 27 June 2008 and received by the Court on 1 July 2008. 
(3) Rkenskaperna upprttades den 27 juni 2008 och togs emot av revisionsrtten den 1 juli 2008.
Without qualifying the above statements the Court draw attention to the observations in paragraphs 7 and 8. 
Utan att det pverkar revisionsfrklaringen ovan vill revisionsrtten uppmrksamma iakttagelserna i punkterna 7 och 8.
The AgencyŐs final budget for 2007 amounted to 16,6 million euro (including a reserve of 1,9 million euro), as compared with 14,4 million euro for 2006. 
Byrns slutliga budget fr 2007 uppgick till 16,6 miljoner euro (inbegripet en reserv p 1,9 miljoner euro) jmfrt med 14,4 miljoner euro fr 2006.
Appropriations cancelled at the end of 2007 amounted to 3,4 million euro, including the 1,9 million euro reserve which had remained unused. 
Anslag p 3,4 miljoner euro frfll i slutet av 2007, inklusive reserven p 1,9 miljoner euro som inte hade utnyttjats.
In addition to the cancelled appropriations, 2,7 million euro were carried over to 2008. 
Jmte de anslag som frfll, frdes 2,7 miljoner euro ver till 2008.
This means that more than 35 % of the final 2007 appropriations had not been used during the year. This situation shows that the AgencyŐs programming and budgeting procedures were affected by serious weaknesses. 
Detta innebr att ver 35 % av de slutliga anslagen fr 2007 inte hade anvnts under ret och visar att det frekommer allvarliga brister i byrns planerings-och budgeteringsfrfaranden.
Despite this significant level of unused appropriations, in 2007 the Agency had requested extra cash equivalent to the sum of its whole budget. 
Trots denna betydande mngd outnyttjade anslag, begrde byrn 2007 extra likvida medel motsvarande summan av hela sin budget.
The fact that such large amounts were left unused shows that the AgencyŐs cash forecasts had not been prepared rigorously, which was at odds with the principle of sound financial management. 
Det faktum att s stora belopp inte utnyttjades visar att byrns likviditetsbudget inte hade upprttats med strsta noggrannhet, vilket strider mot principen om sund ekonomisk frvaltning.
The Agency has not yet carried out a physical inventory of its fixed assets. 
Byrn har nnu inte genomfrt en fysisk inventering av sina anlggningstillgngar.
Checks of a sample of items purchased during the year showed that some of the items tested were not labelled and had therefore not been properly recorded in the inventory. 
Kontroller av ett urval av artiklar som hade frvrvats under ret visade att vissa av de granskade artiklarna inte var mrkta och drfr inte hade registrerats i inventariefrteckningen.
C 311/94 EN Official Journal of the European Union 5.12.2008 10. 
C 311/94 SV Europeiska unionens officiella tidning 5.12.2008 10.
In addition, the Agency had not yet finalised its recruitment procedures. 
Dessutom hade byrn nnu inte slutgiltigt faststllt sina rekryteringsfrfaranden.
In one case (1) the use of a negotiated procedure was not justified. 
I ett fall(1) var det inte motiverat att tillmpa det frhandlade frfarandet.
In another case, the Agency did not apply consistent and clear selection criteria, with the result that the evaluation of the financial and technical capacity lacked objectivity (2). 
I ett annat fall anvnde inte byrn enhetliga och tydliga urvalskriterier, vilket resulterade i att utvrderingen av den ekonomiska och tekniska kapaciteten inte var objektiv (2).
Another contract was extended twice although only one extension was allowed (3). 
Ett annat kontrakt frlngdes tv gnger, trots att endast en frlngning var tillten (3).
In one case, the negotiated procedure followed did not comply with the requirements of the applicable regulations and rules (4) for public procurement. 
I ett fall uppfyllde inte det tillmpade frhandlade frfarandet kraven i gllande bestmmelser och regler (4) fr offentlig upphandling.
For the Court of Auditors Vtor Manuel da SILVA CALDEIRA President (2) Study contract for the setting up of a database for serious train accidents (158 380 euro). 
Fr revisionsrtten Vtor Manuel da SILVA CALDEIRA Ordfrande (1) Ett kontrakt avseende telekommunikations-och Internettjnster (70 272 euro). (2) Ettkontraktomenstudieavseendeupprttandetavendatabasfrall-varliga tgolyckor (158 380 euro).
(3) Extension of a consultancy contract (30 000 euro). 
(3) Frlngning av ett konsultkontrakt (30 000 euro).
(4) Contract services for the redesign of the web site of the Agency (1) Telecommunication and Internet services contract (70 272 euro). (24 980 euro). 
(4) Kontraktstjnster fr den nya utformningen av byrns webbplats (24 980 euro).
5.12.2008 EN Official Journal of the European Union C 311/95 Areas of Community competence deriving from the Treaty Competences of the Agency as defined in Regulation (EC) No 881/2004 of the European Parliament and of the Council Governance Resources available to the Agency in 2007 Products and services provided in 2007 Common Transport Policy Objectives Tasks 1. 
5.12.2008 SV Europeiska unionens officiella tidning C 311/95 Gemenskapens behrighetsomrde enligt frdraget Byrns behrighet enligt Europaparlamentets och rdets frordning (EG) nr 881/2004 Organisation Medel till byrns frfogande 2007 Produkter och tjnster 2007 Den gemensamma transportpolitiken Syfte Uppgift 1.
Administrative Board Final Budget: Safety For the purpose of implementing Article 70, and taking into account the distinctive features of transport, the Council shall, acting in accordance with the procedure referred to in Article 251 and after consulting the Economic and Social Committee and the the Committee of the Regions, lay down: To contribute, on technical matters, to the implementation of the Community legislation aimed at: Comprises one representative from each MemberState, four representatives from the Commission and six representatives, without the right to vote, from the professional sectors concerned. 
Styrelse Bestr av en fretrdare fr Slutlig budget: Skerhet Fr att genomfra artikel 70 och med beaktande av trans-portfrgornas srskilda karaktr skall rdet enligt frfarandet i artikel 251 och efter att ha hrt Ekonomiska och sociala kommittn och Regionkommittn faststlla 1.
16,6 million euro Ń creation and bringing into service of the Safety Database; (a) common rules applicable to international transport to or from the territory of a MemberState or passing across the territory of one or more Member States; Ń safety certificates and measures in the field of safety; Appointed by the Administrative Board on a proposal from the Commission. 
Personalstyrka den 31 december 2007: Ń Den frsta uppsttningen gemensamma skerhetsmetoder har frdigstllts och verlmnats till kommissionen. a) gemensamma regler fr internationella transporter till eller frn en medlemsstats territorium eller genom en eller flera medlemsstaters territorier, Ń skerhetsintyg och tgrder p skerhetsomrdet, slag av kommissionen.