natgillin/translations-raw huggingface dataset:
As the SRB has noted in its accounts, the disclosure of the full amounts as contingent liabilities at both European and national level leads inevitably to double counting. Even if the applicants won their cases, they would only be reimbursed once. 
Som nmnden har noterat i sina rkenskaper leder redovisning av hela beloppen som ansvarsfrbindelser p bde europeisk och nationell niv ofrnkomligen till dubbelrkning. ven om skandena skulle vinna sina ml skulle de bara f ersttning en gng.
Therefore, the SRB double-counted an amount of 149 million euro, which was challenged before national and EU courts at the same time. 
Drfr har nmnden dubbelrknat ett belopp p 149 miljoner euro som verklagades vid nationella domstolar och EU-domstolen samtidigt.
The 2017 national appeals and the cases brought before national courts are handled by the three NRAs respectively responsible. 
De nationella verklagandena och rttsprocesser som inletts vid nationella domstolar under 2017 hanteras av de tre respektive ansvariga nationella myndigheterna.
Two of these NRAs stated that due to a lack of any previous judgement on the matter it was not possible to assess the probability of the outcome of the proceedings initiated. 
Tv av dessa nationella resolutionsmyndigheter angav att det i avsaknad av tidigare avgranden i saken inte gick att bedma den sannolika utgngen av de rttsprocesser som inletts.
(24) ECA Ń 2017 annual report on EU agencies, Chapter 2.7., p. 
(24) Revisionsrtten Đ rsrapport fr 2017 om EU:s byrer, avsnitt 2.7, s.
25, and Chapter 3.35.9., p. 
25 och avsnitt 3.35.9, s.
(25) ECA Report pursuant to Article 92(4) of Regulation (EU) No 806/2014 for the financial year 2016; paragraph 18, p. 
(25) Revisionsrttens rapport enligt artikel 92.4 i frordning (EU) nr 806/2014 fr budgetret 2016, punkt 18, s.
(26) Such as Article 62 of SRM Regulation and the EU Financial Regulation. 
(26) T.ex. artikel 62 i SRM-frordningen och EU:s budgetfrordning.
(27) Chapter 13 of SRB Internal Control Standards (as adopted on 23 December 2016). 
(27) Kapitel 13 i Gemensamma resolutionsnmndens normer fr intern kontroll (antagna 23.12.2016).
EN 6.2.2019 Official Journal of the European Union C 48/11 Contingent liabilities related to administrative contributions 41. 
SV 6.2.2019 Europeiska unionens officiella tidning C 48/11 Ansvarsfrbindelser i samband med administrativa bidrag 41.
Every year, the SRB collects administrative contributions to finance its operating costs. 
Varje r samlar resolutionsnmnden in administrativa bidrag fr att tcka sina driftskostnader.
In January 2018, the final system of contributions to the administrative expenditures of the Single Resolution Board (28) has come into force, creating a permanent system for administrative contributions. 
I januari 2018 trdde det slutliga systemet fr bidrag till Gemensamma resolutionsnmndens administrativa utgifter (28) i kraft, vilket innebar att ett permanent system fr administrativa bidrag skapades.
Based on the new Regulation, all banks that fall within the scope of the SRM Regulation in the 19 participating Member States will have to contribute to the administrative expenditure of the SRB. 
Enligt den nya frordningen mste alla banker som omfattas av SRM-frordningen i de 19 deltagande medlemsstaterna bidra till Gemensamma resolutionsnmndens administrativa utgifter.
Unlike for ex-ante contributions to the SRF, administrative contributions are not collected via the NRAs but directly by the SRB. 
Till skillnad frn frhandsbidrag till resolutionsfonden, samlas administrativa bidrag inte in via de nationella resolutionsmyndigheterna utan direkt av nmnden.
Until the end of 2017, provisional instalments for administrative contributions were collected under the transitional system (29). 
Fram till slutet av 2017 samlades delbetalningar av administrativa bidrag in inom ramen fr ett provisoriskt system (29).
Under this previous Regulation, the SRB collected instalments from banks under its direct responsibility (see Table 4). 
Enligt den tidigare frordningen samlade nmnden in delbetalningar frn banker under sitt direkta ansvar (se tabell 4).
These advance instalments on administrative contributions were used solely to cover its administrative expenditure during the provisional period from November 2014 to December 2017. 
Dessa frskottsbetalningar av administrativa bidrag anvndes uteslutande fr att tcka nmndens administrativa utgifter under den provisoriska perioden frn november 2014 till december 2017.
In line with the EC accounting guidelines, these advance instalments were recognised as revenue up to the level of the yearŐs expenditure. 
I enlighet med kommissionens redovisningsriktlinjer redovisades dessa frskottsbetalningar som inkomst upp till nivn fr rets utgifter.
The outstanding amounts of advance instalments were booked as long-term pre-financing received (from contributors). 
De utestende beloppen fr frskottsbetalningar bokfrdes som mottagen lngfristig frfinansiering (frn bidragsgivare).
Table 4 Instalments collected by the SRB under the provisional and final systems for administrative contributions 2018 2017 2016 0 103 112 0 83 004 442 56 673 870 Provisional system Number of banks Total amounts paid Final system Number of banks Total amounts paid Source : SRB; amounts in euro. 
Tabell 4 Delbetalningar som samlats in av nmnden enligt det provisoriska och det slutliga systemet fr administrativa bidrag 2018 2017 2016 0 103 112 0 83 004 442 56 673 870 Det provisoriska systemet Antal banker Betalda belopp totalt Det slutliga systemet Antal banker Betalda belopp totalt Klla: Gemensamma resolutionsnmnden; belopp i euro.
In 2018, the SRB calculated its final administrative contributions for the period from 2015 to 2018 (30). 
Under 2018 berknade nmnden sina slutliga administrativa bidrag fr perioden 2015Đ2018 (30).
For 2017, they amounted to around 83 million euro (31) and were collected from 2 819 banks (32) (see Table 4). 
Fr 2017 uppgick de till cirka 83 miljoner euro (31) och samlades in frn 2 819 banker (32) (se tabell 4).
Instalments paid under the provisional system reduced the outstanding amounts to be paid by the respective banks. 
Delbetalningar enligt det provisoriska systemet minskade de utestende belopp som skulle betalas av respektive banker.
No appeals or litigations against provisional instalments or (in 2018) calculated administrative contributions are currently pending. 
Inga verklaganden eller rttstvister mot provisoriska delbetalningar, eller (under 2018) berknade administrativa bidrag, pgr fr nrvarande.
The SRB therefore did not disclose contingent liabilities for the years 2017 and 2016. 
Gemensamma resolutionsnmnden redovisade drfr inga ansvarsfrbindelser fr ren 2017 och 2016.
Contingent liabilities relating to legal costs 45. 
Ansvarsfrbindelser i samband med rttegngskostnader 45.
However, the SRB did not book or disclose any provisions or contingent liabilities for legal costs in its 2016 and 2017 final annual accounts. 
Nmnden bokfrde eller redovisade dock inga avsttningar eller ansvarsfrbindelser fr rttegngskostnader i sina slutliga rsredovisningar fr 2016 och 2017.
Nevertheless, based on the number and complexity of litigations, a relevant amount could arise. 
Mot bakgrund av antalet tvister och deras komplexitet r det nd mjligt att ett sdant belopp kan uppst.
(28) EC Delegated Regulation (EC) No 2017/2361. 
(28) Kommissionens delegerade frordning (EU) 2017/2361.
(29) Established by EC Delegated Regulation (EU) No 1310/2014. 
(29) Faststllt genom kommissionens delegerade frordning (EU) nr 1310/2014.
(30) November and December 2014 were considered part of the financial year 2015. 
(30) November och december 2014 ansgs utgra en del av budgetret 2015.
(31) Significant institutions paid about 95 % of these contributions. 
(31) Betydande institut betalade cirka 95 % av dessa bidrag.
(32) The different number of banks in comparison to the collection of ex-ante contributions to the SRF is due to different approaches: administrative contributions are collected at a consolidated level, while ex-ante contributions to the SRF are collected at solo entity level, as they need to be collected by the NRAs. 
(32) Skillnaden i antalet banker jmfrt med insamlingen av frhandsbidrag till den gemensamma resolutionsfonden beror p att olika metoder tillmpas: administrativa bidrag samlas in p gruppniv medan frhandsbidrag till resolutionsfonden samlas in p nivn fr enskilda enheter, eftersom de mste samlas in av de nationella resolutionsmyndigheterna.
EN C 48/12 Official Journal of the European Union 6.2.2019 Additional information relating to litigation 46. 
SV C 48/12 Europeiska unionens officiella tidning 6.2.2019 Ytterligare information rrande rttstvister 46.
The legal proceedings initiated against the SRB and the National Resolution Authorities (NRAs) negatively affect their financial and human resources. 
De rttsliga frfaranden som inletts mot nmnden och de nationella resolutionsmyndigheterna inverkar negativt p deras ekonomiska och mnskliga resurser.
The costs will be borne directly by these authorities and consequently by all banks via their contributions. 
Kostnaderna kommer att betalas direkt av dessa myndigheter och fljaktligen av alla banker via deras bidrag.
In 2017, the SRB committed 10,9 million euro on external legal services related to litigation for following years. 
Under 2017 avsatte nmnden 10,9 miljoner euro fr externa juridiska tjnster i samband med rttstvister fr kommande r.
Part II: Contingent liabilities of the Commission 47. 
Del II: Kommissionens ansvarsfrbindelser 47.
The European Commission confirmed that at 31 December 2017 there were no contingent liabilities arising based on its task under the SRM Regulation. 
Europeiska kommissionen uppgav att den per den 31 december 2017 inte hade ngra ansvarsfrbindelser som hade uppkommit p grund av dess uppgifter enligt SRM-frordningen.
In 2017, the Commission endorsed the first resolution decision (33), taken by the SRB on 7 June 2017. 
Under 2017 godknde kommissionen Gemensamma resolutionsnmndens frsta resolutionsbeslut (33), som fattades den 7 juni 2017.
In this regard, 30 legal cases have been brought before the GCEU against the Commission (34). 
Med hnvisning till detta har 30 rttsprocesser inletts vid tribunalen mot kommissionen (34).
The Commission decided not to disclose any contingent liabilities for these cases based on its accounting assessment, reasoning that no applicant had sufficiently demonstrated the CommissionŐs non-contractual liability (35) and that therefore an outflow of resources relating to resolution cases is remote. 
Kommissionen beslutade baserat p sin redovisningsbedmning att inte redovisa ngra ansvarsfrbindelser fr dessa ml, enligt resonemanget att ingen skande hade lagt fram tillrckliga bevis fr kommissionens utomobligatoriska ansvar (35) och att sannolikheten fr ett utflde av resurser i samband med resolutionsmlen drfr var ytterst liten.
Furthermore, the Commission stated that all claims for damages were premature, given that there was not yet a final decision on whether or not to compensate BPEŐs shareholders and creditors based on the Ôno-creditor worse offŐ principle and the final valuation of difference in treatment in the resolution. 
Vidare angav kommissionen att det var fr tidigt att inkomma med skadestndsansprk, med tanke p att det nnu inte fanns ngot slutligt beslut om huruvida BPE:s aktiegare och borgenrer skulle beviljas ersttning baserat p principen Óinte smre villkor fr borgenrÓ och den slutliga vrderingen av skillnaden i behandling genom resolutionen.
The Commission stated that therefore, based on its comprehensive experience, no financial risk could arise from these cases. 
Kommissionen frklarade drfr, p grundval av sin omfattande erfarenhet, att ingen finansiell risk kunde uppkomma genom dessa ml.
Based on the review of the sample, the ECA found that certain applicants have claimed that the necessary conditions for a non-contractual liability of the Union (see paragraph 49) are met. 
Baserat p granskningen av urvalet fann revisionsrtten att vissa skande har hvdat att de ndvndiga villkoren fr ett utomobligatoriskt ansvar frn EU:s sida (se punkt 49) r uppfyllda.
The ECA notes that indeed at this stage any predictions are complicated in light of the fact that the resolution legal framework is relatively new and creates a complex, specific and unprecedented legal system. 
Revisionsrtten noterar att det i sjlva verket r komplicerat att i detta lge gra ngra frutsgelser med tanke p att den rttsliga ramen fr resolutioner r relativt ny och skapar ett komplext, specifikt och helt nytt rttssystem.
Given the absence of a final decision by the SRB on the final valuation of difference in treatment in the resolution and the fact that most applicants had not yet quantified their alleged damages for this year, the possible outcome of the proceedings could not be estimated. 
Eftersom det inte finns ngot slutligt beslut frn Gemensamma resolutionsnmnden om den slutliga vrderingen av skillnaden i behandling genom resolutionen, och med tanke p att de flesta skande nnu inte hade kvantifierat de skador de ansg sig ha lidit detta r, gr det inte att uppskatta det mjliga utfallet av rttsprocesserna.
The Commission also did not book or disclose any provisions or contingent liabilities for legal costs in its 2017 final accounts given that it assessed the risk as remote (see paragraph 49). 
Kommissionen har inte heller bokfrt eller redovisat ngra avsttningar eller ansvarsfrbindelser fr rttegngskostnader i sina slutliga rkenskaper fr 2017 eftersom den ansg att risken var ytterst liten (se punkt 49).
As additional information it should be noted that the Commission was informed about civil proceedings before an US Court regarding the resolution of BPE, initiated in March 2018. 
Som en ytterligare upplysning br det noteras att kommissionen har informerats om ett civilrttsligt frfarande infr en amerikansk domstol angende resolutionen av BPE, som inleddes i mars 2018.
In August 2018, after the presentation of its 2017 accounts, the Commission was also notified about arbitration proceedings in relation to the resolution of BPE against the Kingdom of Spain. 
I augusti 2018, efter presentationen av rkenskaperna fr 2017, informerades kommissionen ocks om ett skiljedomsfrfarande i samband med resolutionen av BPE mot Konungariket Spanien.
However, the Commission is not a party in these proceedings. 
Kommissionen r emellertid inte part i dessa ml.
Part III: Contingent liabilities of the Council 53. 
Del III: Rdets ansvarsfrbindelser 53.
The accounting officer of the Council stated in a representation letter that at 31 December 2017 there were no contingent liabilities arising due to the performance of its tasks under the SRM Regulation. 
Rdets rkenskapsfrare uppgav i ett skriftligt uttalande att det den 31 december 2017 inte fanns ngra ansvarsfrbindelser som hade uppkommit till fljd av rdets utfrande av sina uppgifter enligt SRM-frordningen.
The Council was not involved in any resolution decisions in 2017 but as of 26 October 2017, it was subject to one legal case brought before the GCEU arising from the resolution of BPE. 
Rdet berrdes inte av ngra resolutionsbeslut under 2017 men var frn den 26 oktober 2017 freml fr en rttslig process vid EU-domstolens tribunal som gllde resolutionen av BPE.
However, no contingent liability was disclosed in the CouncilŐs final accounts for 2017 as the probability of an outflow of resources from the EU budget regarding this case was assessed as remote. 
Emellertid redovisades inga ansvarsfrbindelser i de slutliga rkenskaperna fr 2017 eftersom sannolikheten fr ett utflde av resurser frn EU:s budget i samband med detta ml bedmdes vara ytterst liten.
(33) Endorsement of the resolution decision concerning Banco Popular Espaol S.A. (BPE). 
(33) Godknnande av resolutionsbeslutet om Banco Popular Espaol SA (BPE).
(34) Only in one of these 30 cases is the Commission the sole defendant. 
(34) I endast ett av dessa 30 fall r kommissionen den enda svaranden.
(35) The applicants have to demonstrate a sufficiently serious breach by the institution of a rule of law intended to confer rights on individuals, actual damage suffered by the applicant, and a direct causal link between the unlawful act and the damage. 
(35) Skanden mste visa att institutionen begtt en tillrckligt allvarlig vertrdelse av en rttsregel som syftar till att ge enskilda rttigheter, att skanden faktiskt lidit skada och att det finns ett direkt orsakssamband mellan det rttsstridiga handlandet och skadan.
EN 6.2.2019 Official Journal of the European Union C 48/13 CONCLUSIONS AND RECOMMENDATIONS 55. 
SV 6.2.2019 Europeiska unionens officiella tidning C 48/13 SLUTSATSER OCH REKOMMENDATIONER 55.
The SRBŐs accounting guidance still has draft status. 
Gemensamma resolutionsnmndens vgledning fr redovisning har fortfarande status som utkast.
Although the SRB might have to compensate any successful applicants for their legal costs, it did not book or disclose any provisions or contingent liabilities for legal costs in its 2016 and 2017 final annual accounts. 
Trots att nmnden kan komma att behva erstta vinnande skande fr deras rttegngskostnader, bokfrde eller redovisade den inte ngra avsttningar eller ansvarsfrbindelser fr rttegngskostnader i sina slutliga rsredovisningar fr 2016 och 2017.
Recommendation 1 56. 
Rekommendation 1 56.
In its 2017 accounts, in line with the facts mentioned in paragraphs 19 and 20, the SRB stated that regarding litigations in relation to BPE Ôno reasonable criteria have been identified in order to make an acceptable estimation of the potential financial impact involvedŐ (37). 
I sin rsredovisning fr 2017 angav Gemensamma resolutionsnmnden, i enlighet med det som nmns i punkterna 19 och 20, att det nr det gller rttstvister rrande BPE inte har kunnat faststllas ngra lmpliga kriterier fr att gra en godtagbar uppskattning av den potentiella finansiella effekten(37).
This can be accepted for the 2017 accounts. 
Detta kan godtas fr 2017 rs redovisning.
The Commission did not disclose contingent liabilities for 2017. 
Kommissionen redovisade inga ansvarsfrbindelser fr 2017.
For its contingent liabilities arising from ex-ante contributions to the SRF, the SRB disclosed the maximum amounts at risk. 
Fr sina ansvarsfrbindelser som hrrr frn frhandsbidrag till den gemensamma resolutionsfonden redovisade nmnden de maximala riskbeloppen.
Contingent liabilities may develop in a way not initially expected. 
Ansvarsfrbindelser kan utvecklas p ett stt som inte frvntats frn brjan.
Therefore, they have to be assessed continually. 
Drfr mste de bedmas kontinuerligt.
Recommendation 2 57. 
Rekommendation 2 57.
For its 2017 accounts, the SRB relied fully on the NRAs in relation to national appeals and national court proceedings. 
Fr rkenskaperna fr 2017 frlitade sig Gemensamma resolutionsnmnden helt p de nationella regleringsmyndigheterna nr det gller nationella verklaganden och nationella domstolsfrfaranden.
The availability of reliable information is of outmost importance, particularly considering the number and complexity of cases and the fact that the NRAs hold information concerning the financial risks of the SRB, which could require the disclosure of contingent liabilities. 
Tillgngen till tillfrlitlig information r mycket viktig, srskilt med tanke p de mnga och komplexa tvistemlen och det faktum att de nationella resolutionsmyndigheterna frfogar ver information som berr Gemensamma resolutionsnmndens finansiella risker och som kan leda till att ansvarsfrbindelser mste redovisas.
The SRB did not perform adequate checks on information provided by NRAs, nor did it receive any proceedings-related documents. 
Nmnden utfrde inte tillrckliga kontroller av den information som tillhandahlls av de nationella resolutionsmyndigheterna, och den fick inte heller tillgng till ngra rttegngshandlingar.
Consequently, in the absence of any documentation, the ECA could not assess the financial risk of these proceedings for the SRB. 
I avsaknad av dokumentation kunde revisionsrtten drmed inte bedma Gemensamma resolutionsnmndens finansiella risk i samband med dessa frfaranden.
Recommendation 3 This Report was adopted by Chamber IV, headed by Mr Neven MATES, Member of the Court of Auditors, in Luxembourg at its meeting of 13 December 2018. 
Rekommendation 3 Denna rapport antogs av revisionsrttens avdelning IV, med ledamoten Neven MATES som ordfrande, vid dess sammantrde i Luxemburg den 13 december 2018.
(36) ECA Report pursuant to Article 92(4) of Regulation (EU) No 806/2014 for the financial year 2016; Recommendation 2, p. 
Fr revisionsrtten Klaus-Heiner LEHNE Ordfrande (36) Revisionsrttens rapport enligt artikel 92.4 i frordning (EU) nr 806/2014 fr budgetret 2016, rekommendation 2, s.
(37) SRB final annual accounts, K) page 33. 
(37) Gemensamma resolutionsnmndens slutliga rsredovisning, K) sidan 33.
C 48/14 Official Journal of the European Union 6.2.2019 EN ANNEX FOLLOW-UP OF PREVIOUS YEARSŐ COMMENTS CourtŐs comments The SRB should establish a detailed accounting guidance. 
C 48/14 Europeiska unionens officiella tidning 6.2.2019 SV BILAGA UPPF LJNING AV TIDIGARE RS KOMMENTARER Revisionsrttens kommentarer Gemensamma resolutionsnmnden br upprtta en detaljerad vgledning fr redovisning.
The SRB should introduce a suitable process including an IT system, which will ensure that all kinds of contingent liabilities are properly accounted for and reported. 
Redovisningsvgledningen br ven omfatta avsttningar fr rttegngskostnader. Nmnden br infra ett lmpligt frfarande med ett it-system som skerstller att alla typer av ansvarsfrbindelser redovisas och rapporteras korrekt.
The NRAs should have access to this IT system to record the contingent liabilities accordingly. Year 2017 2017 See Recommendation 1. 
De nationella resolutionsmyndigheterna br ha tillgng till detta it-system s att de kan bokfra ansvarsfrbindelser p motsvarande stt. r 2017 2017 Se rekommendation 1.
See Recommendation 4. 
Se rekommendation 4.
Status of corrective action (Completed/ Ongoing/Outstanding/N/A) Outstanding (1) Outstanding (2) (1) (2) 
Genomfrande av korrigerande tgrder (Har genomfrts/ Pgr/Har inte genomfrts/ Ej tillmpligt) Har inte genomfrts (1) Har inte genomfrts (2) (1) (2)
EN 6.2.2019 Official Journal of the European Union C 48/15 THE SINGLE RESOLUTION BOARD REPLIES Paragraphs 19-20 The disclosure of information regarding the court cases brought against the SRB before the Court of Justice of the European Union following the resolution of Banco Popular Espaol S.A. (BPE) in the Section of 2017 Annual Accounts, titled ÔAdditional information related to legal casesŐ was made merely for reasons of transparency, without the intention to recognise and report contingent liabilities arising from those cases. 
SV 6.2.2019 Europeiska unionens officiella tidning C 48/15 GEMENSAMMA RESOLUTIONSNMNDENS SVAR Punkterna 19Đ20 Informationen om de ml som inletts mot Gemensamma resolutionsnmnden i Europeiska unionens domstol efter resolutionen gllande Banco Popular Espaol SA:s (BPE), som redovisades under rubriken Additional information related to legal cases (ytterligare upplysningar om rttsliga processer) i de slutliga rkenskaperna fr 2017, lmnades endast ut i ppenhetssyfte, och avsikten var inte att redovisa och rapportera en eventualfrpliktelse till fljd av mlen.
On the basis of the SRBŐs assessment after the adoption of the 2017 Annual Accounts, the SRB would like to note that the outflow of resources as a result of these cases is considered remote. 
P grundval av resolutionsnmndens bedmning efter antagandet av rsredovisningen fr 2017 kan resolutionsnmnden notera att sannolikheten fr ett utflde av resurser till fljd av dessa ml r ytterst liten.