natgillin/translations-raw huggingface dataset:
The accounting rules adopted by the Commission’s accounting officer are derived from the International Public Sector Accounting Standards (IPSAS) issued by the International Federation of Accountants or, where relevant, the International Accounting Standards (IAS)/International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board. 
De redovisningsregler som antagits av kommissionens rkenskapsfrare bygger p de internationella redovisningsstandarderna fr den offentliga sektorn (Ipsas) som ges ut av Internationella revisorsfrbundet IFAC eller, nr s r lmpligt, p de internationella redovisningsstandarderna International Accounting Standards (IAS)/International Financial Reporting Standards (IFRS) som ges ut av International Accounting Standards Board (IASB).
Article 107 of Regulation (EU) No 1271/2013. 
Artikel 107 i frordning (EU) nr 1271/2013.
Standards of Supreme Audit Institutions. These standards require the Court to plan and perform the audit to obtain reasonable assurance as to whether the annual accounts of the Office are free from material misstatement and the transactions underlying them are legal and regular. 
(International Standards on Auditing, ISA) och etiska riktlinjer och Intosais internationella standarder fr hgre revisionsorgan (Issai). Enligt dessa standarder ska revisionsrtten planera och utfra revisionen s att rimlig skerhet uppns om huruvida stdkontorets rsredovisning innehller vsentliga felaktigheter och huruvida de underliggande transaktionerna r lagliga och korrekta.
The procedures selected depend on the auditor’s judgement, which is based on an assessment of the risks of material misstatement of the accounts and material non-compliance by the underlying transactions with the requirements in the legal framework of the European Union, whether due to fraud or error. 
Revisorn vljer vilka tgrder som ska vidtas, bland annat genom att bedma riskerna fr att det finns vsentliga felaktigheter i rkenskaperna och fr att de underliggande transaktionerna i vsentlig utstrckning inte uppfyller kraven i Europeiska unionens rttsliga ram, vare sig det beror p oegentligheter eller fel.
In preparing this report and Statement of Assurance, the Court is supposed to consider the audit work of the independent external auditor performed on the Office’s accounts as stipulated in Article 208(4) of the EU Financial Regulation7. 
Nr revisionsrtten upprttade denna rapport och revisionsfrklaring skulle den beakta det revisionsarbete som den oberoende externa revisorn utfrt avseende stdkontorets rkenskaper i enlighet med artikel 208.4 i EU:s budgetfrordning7.
In the Court’s opinion, the annual accounts of the Office present fairly, in all material respects, the financial position of the Office as at 31 December 2014 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 Commission’s accounting officer. 
Revisionsrtten anser att stdkontorets rsredovisning ger en i alla vsentliga avseenden rttvisande bild av stdkontorets finansiella stllning per den 31 december 2014 och av det finansiella resultatet och kassafldena fr det budgetr som slutade detta datum i enlighet med bestmmelserna i stdkontorets budgetfrordning och de redovisningsregler som antagits av kommissionens rkenskapsfrare.
The Office, in its budget management system (ABAC) for the year 2014, carried over budgetary commitments amounting to some 1,3 million euro which were not covered by legal commitments. 
Stdkontoret frde ver budgettaganden p omkring 1,3 miljoner euro i sitt budgetfrvaltningssystem (ABAC) fr 2014 fr vilka det saknades rttsliga taganden.
This is in contradiction with the Financial Regulation. Following the Court’s audit, the Office decided to correct the irregular carry overs and this is reflected in its final accounts for the year 2014. 
Detta strider mot budgetfrordningen. Efter revisionsrttens granskning beslutade stdkontoret att korrigera de oriktiga verfringarna, vilket terspeglas i den slutliga redovisningen fr 2014.
However, since the 2014 financial period was already closed, correction in the system was no longer possible and needs to be done in the 2015 financial period. 
Men eftersom budgetperioden 2014 redan hade stngts gick det inte lngre att gra korrigeringar i systemet utan de mste gras under budgetperioden 2015.
COMMENTS ON INTERNAL CONTROLS 12. 
KOMMENTARER OM INTERNKONTROLLER 12.
Of the 689 875 euro of non-differentiated committed appropriations carried over from 2013, 146 417 euro (21,2 %) were cancelled in 2014 (2013: 16,5 %). 
Av de 689 875 euro i icke-differentierade ingngna taganden som frdes ver frn 2013 frfll 146,417 euro (21,2 %) 2014 (2013: 16,5 %).
This indicates weaknesses in the Agency’s budget planning and is at odds with the budgetary principle of annuality. 
Detta tyder p brister i stdkontorets budgetplanering och strider mot principen om budgetens ettrighet.
The Office implemented commitment appropriations of only 12,4 million euro, i.e. 84,7 % of the approved budget (2013: 10,5 million euro, i.e. 87,3 %). 
Stdkontoret genomfrde budgettaganden p endast 12,4 miljoner euro, det vill sga 84,7 % av den godknda budgeten (2013: 10,5 miljoner euro, det vill sga 87,3 %).
The level of committed appropriations for title II (administrative expenditure) carried over to 2015 was high at some 608 848 euro, i.e. 27,9 % (2013: 540 269 euro, i.e. 30,7 %) and mainly related to advisory and IT consultancy services delivered in 2014 but not yet invoiced or still to be delivered in 2015. 
Andelen gjorda taganden som frdes ver till 2015 var hg fr avdelning II (administrativa utgifter) och uppgick till cirka 608 848 euro, det vill sga 27,9 % (2013: 540 269 euro, det vill sga 5 Uttalande om lagligheten och korrektheten i de transaktioner som ligger till grund fr rkenskaperna 9.
According to a decision by the Executive Director, participants in meetings organized by EASO are classified in one of the three categories (A, B or C) for cost reimbursements. 
Enligt ett beslut av den verkstllande direktren ska deltagare i mten som anordnas av stdkontoret klassificeras i en av tre kategorier (A, B eller C) fr kostnadsersttningar.
Total 2014 reimbursements to meeting participants amounted to 997 506 euro. 
De totala ersttningarna till mtesdeltagare 2014 uppgick till 997 506 euro.
Category “A” participants, who are supposed to assume a specific duty in the meetings, receive a flat rate reimbursement for travel and daily subsistence costs, whereas Category “B” participants receive a flat rate reimbursement for travel costs only. 
Kategori "A"-deltagare, som frutstts ha en srskild uppgift p mtena, fr en schablonersttning fr kostnader fr resor och uppehlle, medan kategori "B"-deltagare endast fr en schablonersttning fr resekostnader.
The number of participants classified as recipients of category “A” reimbursements increased from 61 % in 2013 to 69 % in 2014. 
Det antal deltagare som klassificerats som mottagare av kategori "A"-ersttning kade frn 61 % r 2013 till 69 % r 2014.
FOLLOW-UP OF PREVIOUS YEARS’ COMMENTS 17. 
UPPF LJNING AV TIDIGARE RS KOMMENTARER 17.
An overview of the corrective actions taken in response to the Court's comments from the previous years is provided in Annex I. This Report was adopted by Chamber IV, headed by Mr Milan Martin CVIKL, Member of the Court of Auditors, in Luxembourg at its meeting of 8 September 2015. 
En versikt ver de korrigerande tgrder som har vidtagits som en reaktion p revisionsrttens kommentarer frn tidigare r finns i bilaga I. Denna rapport antogs av revisionsrttens avdelning IV, med ledamoten Milan Martin CVIKL som ordfrande, vid dess sammantrde i Luxemburg den 8 september 2015.
For the Court of Auditors Vítor Manuel da SILVA CALDEIRA President 6 ADB057210EN04-15PP-CH049-15APCFIN-RAS-EASO_2014-OR.doc 8.9.2015 
Fr revisionsrtten Vtor Manuel da SILVA CALDEIRA ordfrande 6 ADB057210SV04-15PP-CH049-15APCFIN-RAS-EASO_2014-TR.docx 8.9.2015
1 Annex I Status of corrective action Year 2012 Ongoing Follow-up of previous year’s comments Court ́s comment Ten of the 16 internal control standards have not yet been fully implemented. 
1 Bilaga I Genomfrande av korrigerande tgrder r 2012 Pgr Uppfljning av frra rets kommentarer Revisionsrttens kommentar Tio av de 16 normerna fr intern kontroll har nnu inte infrts fullt ut.
There is room to improve the transparency of recruitment procedures: there was no evidence that weightings and threshold scores to be invited for interviews and for being put on the reserve list were set before examination of the applications, or that questions for interviews and written tests were set before the examination of applications. 
Insynen i rekryteringsfrfarandena kan frbttras: det fanns inga bevis p att stdkontoret hade faststllt viktningarna och trskelvrdena fr att en skande skulle bli kallad till intervju och bli uppfrd p reservlistan eller gjort frgorna till intervjuer och skriftliga prov innan det gick igenom anskningarna.
The basis for an accrual amounting to 40 000 euro relating to expenses and allowances for staff who entered into service in 2013 was not made available in the course of the audit. 
Underlaget fr en periodisering av 40 000 euro som gllde kostnadsersttningar och andra ersttningar till personal som anstlldes under 2013 stlldes inte till frfogande under revisionen.
Of the total number of payments, 446 (18 %) were made after the time limits set in the Financial Regulation. 
Av det sammanlagda antalet betalningar gjordes 446 (18 %) efter de tidsgrnser som anges i budgetfrordningen.
The Agency had overestimated its budgetary needs for 2013 by 13 % (2012: 32 %) and only 10,4 million of the 12 million euro budget were committed. 
Stdkontoret hade verskattat sina budgetmssiga behov fr 2013 med 13 % (2012: 32 %) och det gjordes taganden fr endast 10,4 miljoner euro av budgeten p 12 miljon euro.
Appropriations carried over amounted to 2,5 million euro or 24 % (2012: 65 %) of total committed appropriations, of which 337 031 euro were not covered by a legal commitment. While there is scope for improved budgetary planning, both the overestimation of budgetary needs and the carry-overs of committed appropriations were significantly lower than the previous year. 
De anslag som frdes ver uppgick till 2,5 miljoner euro eller 24 % (2012: 65 %) av de totalt gjorda tagandena, och fr 337 031 euro saknades ett rttsligt tagande. ven om budgetplaneringen kan frbttras ytterligare var bde verskattningen av budgetbehoven och verfringarna av gjorda taganden betydligt lgre n frra ret.
2 Court ́s comment Carry-overs of committed appropriations mainly concern title II (other administrative expenditure) at 540 269 euro, i.e. 31 % of committed appropriations, and title III (operational activities) at 1 841 798 euro (45 % of committed appropriations). 
Revisionsrttens kommentar verfringarna av gjorda taganden gller i frsta hand avdelning II (vriga administrativa kostnader) med 540 269 euro, eller 31 % av gjorda taganden, och avdelning III (driftsutgifter) med 1 841 798 euro (45 % av gjorda taganden).
They are mostly related to invoices not yet received and/or paid at year-end or where the services in question had not been delivered. 
De gller frmst fakturor som nnu inte hade erhllits och/eller betalats vid rets slut eller dr de aktuella tjnsterna inte hade levererats.
There is room to improve the transparency of recruitment procedures: questions for interviews and written tests were drafted after examination of the applications, which increases the risk of questions being influenced by individual applications; the selection committees did not always award scores to all selection criteria included in the vacancy notices; the declaration of conflict of interest signed by selection committee members only considers a personal relationship to constitute a potential conflict of interest and explicitly excludes professional relationships; in the case of one specific recruitment procedure a discrepancy was noted between one eligibility criterion indicated in the vacancy notice and the corresponding selection criterion concerning the number of years of proven professional experience. Year 2013 2013 Status of corrective action (Completed / Ongoing / Outstanding / N/A) N/A Ongoing ADB057210EN04-15PP-CH049-15APCFIN-RAS-EASO_2014-OR.doc 8.9.2015 
Insynen i rekryteringsfrfarandena kan frbttras: frgor till intervjuer och skriftliga prov faststlldes efter det att anskningarna hade gtts igenom, vilket kar risken fr att frgorna pverkas av enskilda anskningar; urvalskommitterna pongsatte inte alltid alla de urvalskriterier som angavs i meddelandena om ledig tjnst; den intressefrklaring som undertecknas av medlemmarna i uttagningskommitter handlar endast om personliga relationer som kan utgra en potentiell intressekonflikt och undantar uttryckligen yrkesmssiga relationer; i ett specifikt urvalsfrfarande noterades en avvikelse mellan ett behrighetskriterium som angavs i meddelandet om ledig tjnst och motsvarande urvalskriterium som gllde antalet r av styrkt yrkeserfarenhet. r 2013 2013 2 Genomfrande av korrigerande tgrder (Har genomfrts/Pgr/Har inte genomfrts/e.t.) e.t. Pgr ADB057210SV04-15PP-CH049-15APCFIN-RAS-EASO_2014-TR.docx 8.9.2015
Annex II 1 European Asylum Support Office, EASO (Valletta Harbour, Malta) Competences and activities Areas of Union competence deriving from the Treaty (Article 3 of the Treaty on the European Union and Articles 67, 78 and 80 of the Treaty on the Functioning of the European Union) The Union shall offer its citizens an area of freedom, security and justice without internal frontiers, in which the free movement of persons is ensured in conjunction with appropriate measures with respect to external border controls, asylum, immigration and the prevention and combating of crime. 
Bilaga II 1 Europeiska stdkontoret fr asylfrgor (Valletta Harbour, Malta) Behrighet och verksamhet Unionens behrighetsomrde enligt frdraget (artikel 3 i EU-frdraget och artiklarna 67, 78 och 80 i EUF-frdraget) Unionen ska erbjuda sina medborgare ett omrde med frihet, skerhet och rttvisa utan inre grnser, dr den fria rrligheten fr personer garanteras samtidigt som lmpliga tgrder vidtas avseende kontroller vid yttre grnser, asyl, invandring samt frebyggande och bekmpande av brottslighet.
The Union shall develop a common policy on asylum, subsidiary protection and temporary protection with a view to offering appropriate status to any third-country national requiring international protection and ensuring compliance with the principle of non-refoulement. 
Unionen ska utforma en gemensam politik avseende asyl, subsidirt skydd och tillflligt skydd i syfte att erbjuda en lmplig status till alla tredjelandsmedborgare som har behov av internationellt skydd och att skerstlla principen om "non-refoulement".
This policy must be in accordance with the Geneva Convention of 28 July 1951 and the Protocol of 31 January 1967 relating to the status of refugees, and other relevant treaties. 
Denna politik ska verensstmma med Genvekonventionen av den 28 juli 1951, med protokollet av den 31 januari 1967 om flyktingars rttsliga stllning och med andra tillmpliga frdrag.
For that purpose, measures should be adopted for a common European asylum system comprising: a uniform status of asylum for nationals of third countries, valid throughout the Union; a uniform status of subsidiary protection for nationals of third countries who, without obtaining European asylum, are in need of international protection; a common system of temporary protection for displaced persons in the event of a massive inflow; common procedures for the granting and withdrawing of uniform asylum or subsidiary protection status; criteria and mechanisms for determining which Member State is responsible for considering an application for asylum or subsidiary protection; standards concerning the conditions for the reception of applicants for asylum or subsidiary protection; partnership and cooperation with third countries for the purpose of managing inflows of people applying for asylum or subsidiary or temporary protection. 
I det syftet ska [beslut fattas] om tgrder om ett gemensamt europeiskt asylsystem som omfattar en enhetlig asylstatus fr medborgare i tredjeland som ska glla i hela unionen, en enhetlig status fr subsidirt skydd fr de tredjelandsmedborgare som, utan att beviljas europeisk asyl, har behov av internationellt skydd, ett gemensamt system, i hndelse av en massiv tillstrmning, fr tillflligt skydd fr frdrivna personer, gemensamma frfaranden fr att bevilja och terkalla enhetlig asylstatus eller subsidirt skydd, kriterier och mekanismer fr att avgra vilken medlemsstat som har ansvaret fr att prva en anskan om asyl eller subsidirt skydd, normer fr mottagande av personer som sker asyl eller subsidirt skydd, partnerskap och samarbete med tredjelnder fr att hantera flden av personer som sker asyl eller subsidirt eller tillflligt skydd.
In the event of one or more Member States being confronted by an emergency situation characterised by a sudden inflow of nationals of third countries, provisional measures may be adopted for the benefit of the Member State(s) concerned. 
Om en eller flera medlemsstater frstts i en ndsituation med pltslig tillstrmning av medborgare frn tredjelnder, fr [det beslutas] om provisoriska tgrder till frmn fr den eller de medlemsstater som berrs.
The policy of the Union on asylum and its implementation shall be governed by the principle of solidarity and fair sharing of responsibility, including its financial implications, between the Member States. 
Unionspolitiken och dess genomfrande ska styras av principen om solidaritet och rttvis ansvarsfrdelning, ven i finansiellt avseende, mellan medlemsstaterna.
Objectives EASO contributes to the implementation of a Common European Asylum System. 
Ml Stdkontoret ska bidra till att inrtta ett gemensamt europeiskt asylsystem.
EASO’s purpose is to facilitate, coordinate and strengthen practical cooperation among Member States on the many aspects of asylum, such as: providing practical and operational support to Member States; providing operational support to Member States with specific needs or Member States subject to particular pressure on their asylum systems; providing scientific and technical assistance for EU policymaking and legislation in all areas having a direct or indirect impact on asylum. 
Stdkontorets uppdrag r att underltta, samordna och strka det praktiska samarbetet mellan medlemsstaterna i asylfrgor ur en mngd olika perspektiv, till exempel ge praktiskt och operativt std till medlemsstater, ge operativt std till medlemsstater med specifika behov eller till medlemstater dr asyl-och mottagningssystemen r utsatta fr srskilt tryck, tillhandahlla vetenskapligt och tekniskt std fr unionens politik och lagstiftning p samtliga omrden som direkt eller indirekt pverkar asylhanteringen.
Tasks Competences of the Office (Regulation (EU) No 439/2010 of the European Parliament and of the Council establishing a European Asylum Support ADB057210EN04-15PP-CH049-15APCFIN-RAS-EASO_2014-OR.doc 8.9.2015 
Stdkontorets behrighet (Europaparlamentets och rdets frordning (EU) nr 439/2010 om inrttande av ett europeiskt stdkontor fr asylfrgor) ADB057210SV04-15PP-CH049-15APCFIN-RAS-EASO_2014-TR.docx 8.9.2015
Governance Management Board Composition The EASO Management Board is composed of one member from each Member State except Denmark, two members from the European Commission and one non-voting member from the UNHCR. 
Styrelse Sammansttning Stdkontorets styrelse ska best av en ledamot frn varje medlemsstat frutom Danmark, tv ledamter frn Europeiska kommissionen och en fretrdare fr FN:s flyktingkommissariat som ska vara utan rstrtt.
All members are appointed on the basis of their experience, professional responsibility and high degree of expertise in the asylum field. 
Alla ledamter ska utses p grundval av sin erfarenhet, sitt yrkesmssiga ansvar och sin hga kompetens i asylfrgor.
Denmark, Iceland, Liechtenstein, Norway and Switzerland are invited to attend all meetings of the Management Board and other relevant meetings as observers. 
Danmark, Island, Liechtenstein, Norge och Schweiz inbjuds att delta i alla styrelsemten och andra relevanta mten som observatrer.
Tasks The key functions of the Management Board, as the governing and planning body of EASO, are outlined in Article 29 of the EASO Regulation and include the appointment of the Executive Director and the adoption of EASO’s work programmes and annual reports, and of EASO’s general budget. 
Uppgifter Styrelsens nyckelfunktioner i dess egenskap av styrande och planerande organ fr stdkontoret beskrivs i artikel 29 i frordningen om stdkontoret och i dem ingr att utse verkstllande direktr och anta stdkontorets arbetsprogram och rliga rapporter och stdkontorets allmnna budget.
It has overall responsibility for ensuring that EASO performs its duties effectively. 
Den har det vergripande ansvaret fr att se till att stdkontoret utfr sina uppgifter p ett ndamlsenligt stt.
Executive Director The Executive Director, who is independent in the performance of his tasks, is the legal representative of the Office and is responsible, inter alia, for the administrative management of EASO and for the implementation of the work programme and the decisions of the Management Board. 
Verkstllande direktr Den verkstllande direktren, som ska vara oavhngig vid fullgrandet av sina uppgifter, r stdkontorets legala stllfretrdare och ansvarar bland annat fr stdkontorets administrativa ledning och fr att genomfra arbetsprogrammet och verkstlla styrelsens beslut.
The Executive Director of EASO, Dr Robert K. Visser, took up office on 1 February 2011. 
Stdkontorets verkstllande direktr, Robert K. Visser, tilltrdde den 1 februari 2011.
His term of office is five years, renewable once for a further three years. 
Hans mandatperiod r fem r och kan frlngas en gng med tre r.
Consultative Forum EASO has set up a Consultative Forum in accordance with Article 51 of the EASO Regulation. 
Rdgivande forum Stdkontoret har inrttat ett rdgivande forum i enlighet med artikel 51 i frordningen om stdkontoret.
The Consultative Forum enables EASO to ensure close dialogue with civil society organisations and relevant competent bodies. 
Det rdgivande forumet hjlper stdkontoret att se till att det finns ett nra samarbete med relevanta organisationer i det civila samhllet och relevanta behriga organ.
The Consultative Forum constitutes a mechanism for the exchange of information and pooling of knowledge between EASO, civil society organisations and relevant bodies operating in the asylum field. 
Det rdgivande forumet r en mekanism fr informationsutbyte och sammanstllning av kunskap mellan stdkontoret, organisationer i det civila samhllet och relevanta organ som arbetar med asylpolitik.
In addition, EASO has an annual consultation calendar to organise its various consultation methodologies and activities, i.e. expert meetings, workshops, seminars and ADB057210EN04-15PP-CH049-15APCFIN-RAS-EASO_2014-OR.doc 8.9.2015 
I enlighet med frordningen om stdkontoret ska det rdgivande forumet sammantrda i ADB057210SV04-15PP-CH049-15APCFIN-RAS-EASO_2014-TR.docx 8.9.2015
3 Resources made available to the Office in 2014 (2013) Products and services in 2014 online consultation. 
3 Medel till stdkontorets frfogande 2014 (2013) Produkter och tjnster 2014 plenum minst en gng om ret.
Internal audit European Commission’s Internal Audit Service (IAS). 
Intern revision Europeiska kommissionens tjnst fr internrevision.
Final Budget 15 663 975 euro (12 million euro) Staff as at 31 December 2014 Authorised posts (temporary staff): 51 (45). 
Slutlig budget 15 663 975 euro (12 miljoner euro). Personalstyrka den 31 december 2014 Tjnster i tjnstefrteckningen (tillflligt anstllda): 51 (45).