natgillin/translations-raw huggingface dataset:
The Court received these accounts on 15 April 2002. 
Revisionsrtten mottog rkenskaperna den 15 april 2002.
A summarisedversionofthesefinancialstatementsispresentedinthe 3 tables attached to this report. () All the tables in this report have been drawn up on the basis of the most precise values possible using the data available. 
En sammanfattning av rs-3 redovisningen finns i de tabeller som bifogats denna rapport. () Alla tabeller i denna rapport har upprttats utifrn s exakta vrden som mjligt fr de uppgifter som funnits att tillg.
The figures have been rounded up or down for the purposes of presentation, which may result in small discrepancies in the totals. 
Siffrorna har avrundats, vilket kan ge upphov till smrre skillnader vad gller totalbelopp.
A dash indicates that a value is non-existent or nil, and 0,0 indicates a value lower than the rounding-off threshold. 6. 
Ett streck anger att vrdet saknas eller r lika med noll, och 6.
The appropriations available(4) for the financial year amounted to 14,0 million euro, consisting of 12,0 million euro for the financial year 2001 and 2,0 million in carry-overs from the previous financial year. 
De tillgngliga anslagen(4) fr budgetret uppgr till 14,0 miljoner euro, varav 12,0 miljoner euro beviljats under budgetret i frga och 2,0 miljoner euro verfrts frn det fregende budgetret.
In addition to its budgetary allocation, the Agency received a subsidy from the Commission of 624 000 euro for a multiannual operation to prepare the candidate countries for membership. A total of 126 959 euro of these appropriations was committed in 2001 and payments of 17 048 euro were made, with the balance being carried over. 
Utver budgetanslagen har byrn ftt ett bidrag frn kommissionen p 624 000 euro fr en flerrig tgrd fr att frbereda kandidatlnderna infr anslutningen. taganden har under 2001 ingtts fr 126 959 euro av dessa anslag och betalningar har gjorts fr 17 048 euro.
7. Of the appropriations for the financial year 2001, 11,3 million euro was committed and payments were made for 5,0 million euro, or 44 % of the commitments entered into. 
7. taganden har ingtts fr 11,3 miljoner euro av anslagen fr budgetret 2001 och betalningar har gjorts fr 5,0 miljoner euro, dvs. 44 % av ingngna taganden.
The balance of the appropriations was either carried over (6,2 million euro) or cancelled (0,8 million euro). 
Resterande anslag har antingen verfrts (6,2 miljoner euro) eller frfallit (0,8 miljoner euro). taganden har ingtts fr 7,3 miljoner euro av driftsanslagen (avdelning III) p 7,6 miljoner euro.
The very large total for carry-overs of operating appropriations is due to the fact that the Commission entrusted the Agency with an important measure (4,5 million euro) during the course of the financial year 2001. 
Det mycket hga beloppet fr verfrda driftsanslag beror p att kommissionen under budgetret 2001 gett byrn ett mycket viktigt uppdrag (4,5 miljoner euro).
The appropriations carried over from the previous financial year totalled 2,0 million euro, 1,7 million of which related to Title III. 
De anslag som verfrdes frn fregende budgetr uppgr till 2,0 miljoner euro, varav 1,7 miljoner euro fr avdelning III.
Out of these appropriations, payments totalling 1,7 million euro were made, 1,5 million euro of which related to Title III, and the balance was cancelled. Financial statements 9. 
Frn de verfrda anslagen har betalningar gjorts fr 1,7 miljoner euro, varav 1,5 miljoner euro fr avdelning III, medan resten frfallit. rsredovisning 9.
Tables 2 and 3 set out in summary form the revenue and expenditure account and balance sheet published by the Agency in its Activity Report for 2001. 
Den inkomst-och utgiftsredovisning och balansrkning som byrn offentliggr i sin verksamhetsberttelse fr 2001 terges i sammanfattning i tabell 2 och 3.
It should apply the valuation and depreciation rules adopted by the Commission (5) so that the values entered in the balance sheet provide a faithful picture of the goods comprising its assets. 
Byrn br tillmpa de bestmmelser om vrdering och avskrivning som antagits av kommissionen (5) s att de vrden som infrs i balansrkningen ger en rttvisande bild av de inventarier som ingr i byrns tillgngar.
4 (5) ( ) Non-differentiated appropriations. 
4 (5) ( ) Icke-differentierade anslag.
27.12.2002 EN Official Journal of the European Communities C 326/11 12. 
27.12.2002 SV Europeiska gemenskapernas officiella tidning C 326/11 12.
The SI2 budgetary accounting system used by the Agency should not allow the operations for a financial year to be amended after the closure date (15 January of the following financial year), except in the cases provided for in the rules. 
Systemet fr budgetrkenskaper SI2, som byrn anvnder, br inte tillta att man ndrar transaktionerna fr ett budgetr efter det att budgetret avslutats (den 15 januari fljande budgetr), frutom i sdana fall som anges i bestmmelserna.
On 23 February 2001, the Agency implemented the budget heading relating to the field of ÔResearch Ń Work and SafetyŐ by signing a contract valued at 225 000 euro, even though the available appropriations amounted to just 185 000 euro. 
Fr genomfrandet av budgetposten gllande omrdet Forskning Đ Arbete och hlsa undertecknade byrn den 23 februari 2001 ett avtal till ett belopp av 225 000 euro, medan de disponibla anslagen uppgick till 185 000 euro.
In order to cover the shortfall of 40 000 euro between the available appropriations and the contract amount, the Agency used appropriations entered under a different budget heading relating to a programme for small and medium-sized enterprises, without submitting any justification. 
Fr att tcka skillnaden p 40 000 euro mellan tillgngliga anslag och avtalsbeloppet utnyttjade byrn, utan att lgga fram ngon motivering, anslag frn en annan budgetpost fr ett program fr sm och medelstora fretag.
This practice does not comply with the principle of budgetary specification. 
Detta tillvgagngsstt verensstmmer inte med principen om budgetspecificering.
The Agency systematically carries over the entire balance of provisional commitments to the following financial year without justifying this on the basis of order forms that have already been issued. 
Byrn verfr systematiskt resterande belopp fr preliminra taganden till fljande budgetr, utan att detta motiveras av redan gjorda bestllningar.
For example, 114 134 euro was carried over to 2002 under the heading of mission expenses, whereas the payments outstanding amounted to less than 50 000 euro. 
Byrn verfrde ven 114 134 euro till 2002 fr reseersttningar, trots att de utestende betalningarna uppgick till mindre n 50 000 euro.
Recoveries totalling 82 500 euro had still not been made by the end of the financial year 2001, in breach of the provisions of the corresponding recovery orders. 
Sammanlagt 82 500 euro uppbars inte fre utgngen av budgetret 2001 trots motsvarande betalningsorder.
In January 2001, i.e. after the time-limit of 31 December 2000 laid down by the AgencyŐs Director, one national centre requestedasubsidytocoveractivitiescostingatotalof184768 euro. 
I januari 2001, dvs. efter den 31 december 2000 som byrns direktr satt som tidsgrns, begrde ett nationellt center ett verksamhetsbidrag motsvarande ett totalbelopp p 184 768 euro.
In the end, the programme was approved by the Agency in September 2001 for a sum of 27 781 euro, which was to be financed entirely by the subsidy from the latter. 
Byrn godknde slutligen programmet i september 2001 till ett belopp av 27 781 euro som i sin helhet finansierades genom bidrag frn byrn.
The justification provided was that, in the previous year, the centre concerned had received a subsidy which had been smaller than that provided for, due to the fact that some of the planned activities had not been carried out. 
Den motivering som gavs var att centret i frga ret innan hade ftt ett mindre bidrag n planerat eftersom en del av verksamheten inte hade genomfrts.
Such a change in the volume of planned activities, along with the length of time needed to reach a final decision, demonstrate the need for the Agency to make its work programming system far stricter. 
En s stor variation i volymen planerade tgrder liksom den lnga tid som krvs fr att komma till en slutlig lsning visar ndvndigheten av att byrn gr sitt system fr planering av verksamheten striktare.
It was only as of the second quarter of 2001 that the Agency developed a genuine system for estimating the volume of translations that would be placed with the Translation Centre for Bodies of the European Union. 
Frst under andra kvartalet 2001 infrde byrn ett system fr berkning av mngden versttningar som skall bestllas av versttningscentrum fr Europeiska unionens organ.
The system concerned should be developed within the framework of the AgencyŐs programming of its work to avoid local translation companies having to be used in an emergency. 
Systemet i frga br utvecklas inom ramen fr byrns arbetsplanering fr att undvika att man i brdskande fall blir tvungen att anlita lokala versttningsbyrer.
Available appropriations (Mio EUR) 27.12.2002 EN Official Journal of the European Communities Table 2 Revenue and expenditure accounts for the financial years 2001 and 2000 C 326/13 (1 000 EUR) 2000 6 188 288 97 6 573 2 358 36 746 204 1 339 1 745 6 427 146 Đ 1 273 234 Ń Ń Ń Đ 886 Revenue collected for the financial year Commission subsidies Other subsidies Financial revenue Budgetary expenditure for the financial year Staff Ń Title I of the budget Payments Appropriations carried over Administration Ń Title II of the budget Payments Appropriations carried over Operational activities Ń Title III of the budget Payments Appropriations carried over Out-turn for the financial year (a-b) (1) Balance carried over from the previous financial year Appropriations carried over from the previous financial year and cancelled Sums to be re-used carried over from the previous financial year Exchange-rate differences Adjustment entries Total revenue (a) 2001 9 400 184 91 9 676 2 654 168 846 229 1 543 5 814 11 255 Đ 1 579 Đ 886 242 9 2 27 Đ 2 185 Total expenditure (b) Balance for the financial year (1) The negative out-turn and own capital balances do not represent a capital loss. 
27.12.2002 SV Europeiska gemenskapernas officiella tidning C 326/13 Inkomster under budgetret Bidrag frn kommissionen vriga bidrag Finansiella inkomster Budgetutgifter under budgetret 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 Budgetrets resultat (a-b) (1) 2001 9 400 184 91 9 676 2 654 168 846 229 1 543 5 814 11 255 Đ 1 579 Đ 886 242 9 Budgetrets saldo Đ 2 185 (1 000 euro) 2000 6 188 288 97 6 573 2 358 36 746 204 1 339 1 745 6 427 146 Đ 1 273 234 Ń Ń Ń Đ 886 Tabell 2 Inkomst-och utgiftsredovisning fr budgetren 2001 och 2000 Totalt inkomster (a) Resultat som verfrts frn det fregende budgetret verfrda anslag frn det fregende budgetret som frfallit Ej utnyttjade belopp fr anvndning p nytt frn det fregende budgetret Kursskillnader 2 Reglering 27 Totalt utgifter (b) (1) Det negativa saldot fr resultat och eget kapital innebr ingen kapitalfrlust, utan fljer av tillmpningen av budgetfrordningen betrffande inkomster (enbart inkasserade) och utgifter (betalningar plus verfrda anslag).
Source: The AgencyŐs data Ń These tables present, in summary form, the data provided by the Agency in its own financial statements. 
Klla: Uppgifter frn byrn Đ Dessa tabeller redogr i sammanfattning fr de uppgifter som byrn framlagt i sin rsredovisning.
C 326/14 EN Official Journal of the European Communities 27.12.2002 Table 3 Balance sheet as at 31 December 2001 and 31 December 2000 Liabilities Fittingsandfurniture516488Owncapital944869 Assets Transportation equipment 26 Computer equipment 311 Intangible assets 75 Subtotal 929 Stocks 15 2001 2000 Fixed assets Fixed capital 2001 2000 (1 000 EUR) 26 354 0 868 1 Balance for the financial year (1) Current liabilities Subtotal Đ 2 185 Đ 1 241 12 190 6 021 27 33 6 283 33 128 160 5 202 Đ 886 Đ 17 1 985 433 28 21 2 467 42 42 2 492 Current assets Recoverable VAT Sundry accounts receivable Cash accounts Bank accounts and cash Imprest account 0 21 159 20 Subtotal 159 41 Commission Non-automatic carry-overs of appropriations Automatic carry-overs of appropriations Sundry accounts payable Payroll deductions VAT/Other taxes Subtotal Total 4 039 1 522 60 59 4 098 1 582 5 202 2 492 Suspense accounts Sums to be re-used Other accounts Subtotal Subtotal Total (1) The negative out-turn and own capital balances do not represent a capital loss. They result from applying the Financial Regulation as it pertains to revenue (collected only) and expenditure (payments made plus appropriations carried over). 
C 326/14 SV Europeiska gemenskapernas officiella tidning 27.12.2002 Tabell 3 Balansrkning per den 31 december 2001 och den 31 december 2000 Tillgngar Anlggningstillgngar 2001 2000 488 26 354 0 868 1 21 20 Skulder och eget kapital Permanent kapital Eget kapital Budgetrets saldo (1) Kortfristiga skulder 2001 944 Đ 2 185 Đ 1 241 (1 000 euro) 2000 869 Đ 886 Đ 17 1 985 433 28 21 2 467 42 42 2 492 Anlggningar och inventarier Transportmateriel 26 Datautrustning 311 Immateriella anlggningstillgngar 75 Deltotal 929 Lager 15 Kortfristiga fordringar Momsfordran 0 516 Deltotal Kommissionen Icke-automatiska verfringar Automatiskt verfrda anslag vriga skulder Lneavdrag 33 Moms/ vriga skatter 12 190 6 021 27 vriga fordringar Likvida medel Kassa och bank Frskottskonto 60 Deltotal 4 098 Totalt 5 202 159 Deltotal 159 41 Deltotal Deltotal Totalt 6 283 33 128 160 5 202 4 039 1 522 59 1 582 2 492 Bevakningskonton Inkomster att anvnda p nytt vriga konton (1) Det negativa saldot fr resultat och eget kapital innebr ingen kapitalfrlust, utan fljer av tillmpningen av budgetfrordningen betrffande inkomster (enbart inkasserade) och utgifter (betalningar plus verfrda anslag).
27.12.2002 EN Official Journal of the European Communities C 326/15 THE AGENCYŐS REPLIES The European Agency for Safety and Health at Work replies as follows to the Court of AuditorsŐ observations on the AgencyŐs financialstatementsforthefinancialyear2001. Implementation of the budget Paragraphs 7 and 8 As the Court has pointed out, there was a high carryover rate for operating appropriations from 2001 to the next financial year. 
27.12.2002 SV Europeiska gemenskapernas officiella tidning C 326/15 BYRNS SVAR Nedan fljer Europeiska arbetsmiljbyrns svar p Europeiska revisionsrttens iakttagelser om byrns rsredovisning fr budgetret 2001: Budgetgenomfrandet Punkterna 7 och 8 Som revisionsrtten s riktigt ppekar har andelen verfrda driftsanslag fr budgetret 2001 till fljande budgetr kat.
This is in particular due to the fact that of the EUR 5,8 million mentioned by the Court, EUR 4,5 million directly concerned the ÔSME funding scheme 2001 to 2002Ő which was a new activity desired by the European Parliament and entrusted to the Agency by the European Commission. 
Detta beror bland annat p att 4,5 miljoner euro av de 5,8 miljoner euro som revisionsrtten nmner hade direkt samband med bidragsprogrammet 2001Đ2002 fr sm och medelstora fretag som utgjorde en ny verksamhet beslutad av Europaparlamentet och som Europeiska kommissionen gav arbetsmiljbyrn i uppdrag att genomfra.
To this end, the topic centres will from now on be paid during the year for which the appropriations were allocated. Finally, the Agency is constantly seeking to put suitable tools in place or to improve those already in use with a view to producing a lasting improvement in the quality and monitoring of its programming of activities. Financial statements Paragraph 10 In reply to the CourtŐs observations, the Agency did at first consider applying the valuation and depreciation rules adopted by the Commission by integrating them into its own regulation. 
Drfr betalas mnescentrumen nu under det r fr vilket anslagen tilldelas. Slutligen strvar arbetsmiljbyrn alltid efter att infra lmpliga verktyg eller utveckla befintliga verktyg fr att stndigt frbttra och flja upp sin verksamhetsplanering. rsredovisning Punkt 10 Till fljd av revisionsrttens iakttagelser tnkte arbetsmiljbyrn frst tillmpa de bestmmelser om vrdering och avskrivning av anlggningstillgngar som kommissionen antagit genom att infr-livademisinaegnabestmmelser.Medtankepattdennupg- ende allmnna omarbetningen av budgetfrordningen nstan r avslutad vill emellertid arbetsmiljbyrn vnta tills den r slutgiltigt antagen fr att skra genomfrandet och skaffa en lmplig frvaltningsprogramvara.
Paragraph 12 By all accounts the operation mentioned by the Court was excep-tionalandconcernedanadjustmenttransactionforalimited amount intended to correct a booking error on a line of expenditure relating to staff, which could not be carried over to the following year. 
Punkt 12 Den transaktion som revisionsrtten nmner r ett undantagsfall och rr en justering av ett mindre belopp fr att rtta till ett bokfringsfel i en utgiftspost gllande personal, som inte kunde verfras till fljande budgetr.
The Agency will ensure that this kind of operation does not happen in the future. 
Arbetsmiljbyrn skall i framtiden se till att denna typ av transaktioner inte upprepas.
Application of the financial provisions Paragraph 13 The contract to which the Court referred (EUR 225 000) concerned the carrying-out of two distinct series of tasks concerning the area of ÔResearch Ń work and safetyŐ: one relating specifically to this field (budget Item 3 0 2 2: EUR 185 000), the other also concerns this field but could relate to the field of ÔSmall and medi-umĐsized enterprises (SMEs)Ő (budget Item 3 0 7 1: EUR 40 000). 
Tillmpningen av finansiella bestmmelser Punkt 13 Det avtal som revisionsrtten hnvisar till (225 000 euro) gllde genomfrandet av tv olika typer av uppgifter inom omrdet ÓForskning Đ arbete och hlsaÓ: den ena specifikt inom detta omrde (budgetpost 3 0 2 2: 185 000 euro), den andra berrde ocks detta omrde men kan sttas i samband med tgrdsomr-det avseende ÓSm och medelstora fretagÓ (budgetrubrik 3 0 7 1: 40 000 euro).
Therefore, in order not to allow the issue of which item to book them under to delay the start-up of this action, the Agency decided to finance and enter the expenditure onto these two budget headings and within the limits of the available appropriations. 
Drfr, och fr att inte frsena starten av denna tgrd p grund av frgor rrande hur detta skulle bokfras i budgeten, beslt arbetsmiljbyrn att finansiera och bokfra kostnaden i dessa tv budgetrubriker och inom ramen fr de tillgngliga medlen.
Paragraph 14 In the majority of cases, the appropriations carried over concern the outstanding balances payable on contracts or order forms for thecurrentfinancialyear.Incertaincases,theamountshadnot been specifically set as they concerned invoices in which the variation in costs depends on the type of utility or services provided (e.g.: electricity, telephones, maintenance). 
Punkt 14 I merparten av fallen avser anslagsverfringarna belopp som nnu inte betalats och som rrde avtal eller ordersedlar som gllde innevarande budgetr. I vissa fall har inte beloppen specificerats ordentligt (exakt) av den anledningen att de gllde fakturor vars kostnader varierade beroende p olika typer av frbrukning eller tillhandahllna tjnster (t.ex. el, telefon, underhll).
C 326/16 EN Official Journal of the European Communities 27.12.2002 Paragraph 15 The Agency will follow the CourtŐs recommendations by setting up a system for conducting monthly checks on pending recovery orders. 
C 326/16 SV Europeiska gemenskapernas officiella tidning 27.12.2002 Punkt 15 Arbetsmiljbyrn kommer att flja revisionsrttens rekommendationer och infra ett system fr mnadsvis uppfljning av de betalningskrav som nnu inte utfrdats.
These recovery orders essentially concerned projects for which the final implementation reports had not been sent by the date required. 
Strre delen av dessa betalningskrav rrde projekt fr vilka de slutliga genomfranderapporterna inte hade lagts fram inom de faststllda tidsgrnserna.
Since then these situations have been regularised or are in the process of being regularised, which will enable the recovery orders to be cancelled. 
Senare har dessa frhllanden rttats till eller r p vg att rttas till, vilket gr det mjligt att dra tillbaka de aktuella betalningskraven.
In other cases, the non-recoveries in 2001 were due to problems connected with not having received the bank documents in good time. 
I de andra fallen berodde de uteblivna betalningarna under 2001 p problem i samband med att arbetsmiljbyrn inte fick tillhrande bankuppgifter i tid.
Paragraph 16 As far as circumstances and procedures allow, and in accordance with the CourtŐs recommendations, the Agency will seek to improve its work programming system in terms of a limitation of change in the volume of activity, reducing delays with respect to implementing programmes, reducing the length of time needed to reach a decision and respect for the principle of the annual nature of the budget (see the section on ÔImplementation of the budgetŐ). 
Punkterna 16 I enlighet med revisionsrttens rekommendationer, och i den mn som omstndigheterna och frfarandena tillter, kommer arbetsmiljbyrn att frbttra sitt system fr planering av verksamheten och begrnsa variationerna i verksamhetsvolymen, begrnsa frseningarna vid genomfrandet av programmen, minska tidsfristerna fr beslutsfattandet samt respektera ettrighetsprincipen fr budgeten (se avsnittet ovan om budgetgenomfrandet).
Paragraph 17 Profiting from the experience of the financial year 2001, by December 2001 the Agency had drawn up a first estimate of the volume of translation requests for 2002. 
Punkt 17 P grundval av erfarenheten frn budgetret 2001 gjorde arbetsmiljbyrn i december 2001 en frsta berkning av versttnings-volymen fr 2002.
By making a monthly comparison between the estimated numbers of translation requests and those actually made, as well as regular revisions of the estimates, it should henceforth be easier to ensure a good follow-up to the allotted appropriations. 
En mnatlig jmfrelse mellan frvntade och frverkligade versttningsbestllningar samt en regelbunden versyn av berkningarna borde hdanefter gra det lttare att flja upp de tilldelade anslagen.
C 319/8 EN Official Journal of the European Union REPORT on the financial statements of the European Agency for Safety and Health at Work for the financial year 2002, together with the AgencyŐs replies 30.12.2003 (2003/C 319/02) CONTENTS THE COURTŐS OPINION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
C 319/8 SV Europeiska unionens officiella tidning RAPPORT om rsredovisningen fr Europeiska arbetsmiljbyrn fr budgetret 2002 samt byrns svar 30.12.2003 (2003/C 319/02) INNEHLLSF RTECKNING REVISIONSRTTENSUTTALANDE .............................................. IAKTTAGELSER .............................................................
11 TheAgencyŐsreplies .................................................................... 14 
11 Byrnssvar ............................................................................ 14
30.12.2003 EN Official Journal of the European Union C 319/9 THE COURTŐS OPINION 1. 
30.12.2003 SV Europeiska unionens officiella tidning C 319/9 REVISIONSRTTENS UTTALANDE 1.
This report is addressed to the European Parliament and to the Council in conformity with Article 185(2) of Council Regulation (EC, Euratom) No 1605/2002 (1). 
Denna rapport riktas till Europaparlamentet och rdet i enlighet med artikel 185.2 i rdets frordning (EG, Euratom) nr 1605/2002 (1).
The Court has examined the AgencyŐs financial statements for the financial year ended 31 December 2002. 
Revisionsrtten har granskat rsredovisningen fr byrn fr det budgetr som avslutades den 31 december 2002.