natgillin/translations-raw huggingface dataset:
19.12.2006 EN Official Journal of the European Union C 312/99 REPORT on the annual accounts of the Community Plant Variety Office for the financial year 2005 together with the OfficeŐs replies (2006/C 312/17) CONTENTS INTRODUCTION ........................................................... 
19.12.2006 SV Europeiska unionens officiella tidning C 312/99 RAPPORT om rsredovisningen fr Gemenskapens vxtsortsmyndighet fr budgetret 2005 samt myndighetens svar (2006/C 312/17) INNEHLLSF RTECKNING INLEDNING ...............................................................
OBSERVATIONS............................................................ 
3Đ6 100 IAKTTAGELSER ............................................................
7-10 Tables1to4 .......................................................................... 
7Đ10 100 Tabell1Đ4 ............................................................................
TheOfficeŐsreplies .................................................................... 
102 Myndighetenssvar ....................................................................
Paragraph Page 100 100 100 102 105 1-2 3-6 
105 Punkt Sida 1Đ2 100
C 312/100 EN Official Journal of the European Union 19.12.2006 INTRODUCTION 1. 
C 312/100 SV Europeiska unionens officiella tidning 19.12.2006 INLEDNING 1.
The Community Plant Variety Office (hereinafter the Office) was created by Council Regulation (EC) No 2100/94 of 27 July 1994 (1). 
Gemenskapens vxtsortsmyndighet (nedan kallad ÓmyndighetenÓ) inrttades genom rdets frordning (EG) nr 2100/94 av den 27 juli 1994 (1).
Its main task is to register and examine applications for the grant of Community industrial property rights for plant varieties and to ensure that the necessary technical examinations are carried out by the competent offices in the Member States. 
Myndighetens viktigaste uppdrag r att registrera och bedma anskningar om beviljande av gemenskapens vxtfrdlarrtt i form av industriellt rttsskydd fr vxtsorter, samt lta utfra ndvndiga tekniska provningar vid behriga myndigheter i medlemsstaterna.
Key information from the financial statements drawn up by the Office for the financial year 2005 is presented in Tables 2, 3 and 4. 
De viktigaste uppgifterna i myndighetens rsredovisning fr budgetret 2005 presenteras i tabellerna 2, 3 och 4.
This Statement is addressed to the Administrative Council of the Office in accordance with Article 111 of Council Regulation (EC) No 2100/94. 
Denna revisionsfrklaring riktas till myndighetens frvaltningsrd i enlighet med artikel 111 i frordning (EG) nr 2100/94.
The OfficeŐs accounts for the financial year ended 31 December 2005 (2) were drawn up by its President, pursuant to Article 112 of Regulation (EC) No 2100/94, 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. 
Myndighetens rkenskaper fr det budgetr som slutade den 31 december 2005 (2) har upprttats av dess ordfrande i enlighet med artikel 112 i frordning (EG) nr 2100/94 och verlmnats till revisionsrtten som skall avge en frklaring om deras tillfrlitlighet och om de underliggande transaktionernas laglighet och korrekthet.
(2) These accounts were drawn up on 21 June 2006 and received by the Court on 4 July 2006. 
(2) Rkenskaperna upprttades den 21 juni 2006 och togs emot av revisionsrtten den 4 juli 2006.
Reliability of the accounts The OfficeŐs accounts for the financial year ended 31 December 2005 are, in all material respects, reliable. 
Rkenskapernas tillfrlitlighet Myndighetens rkenskaper fr det budgetr som slutade den 31 december 2005 r i allt vsentligt tillfrlitliga.
The OfficeŐs budget for the financial year 2005 does not observe the principle of equilibrium between revenue and payment appropriations. 
I myndighetens budget fr budgetret 2005 respekteras inte principen om balans i budgeten mellan inkomster och betalningsbemyndiganden.
As regards the implementation of the budget, the overall level of utilisation of the payment appropriations for the financial year was 85 %. 
Nr det gller budgetgenomfrandet r den vergripande utnyttjandegraden av betalningsbemyndiganden fr budgetret 85 %.
The same appropriations gave rise to cancellations for operating activities (9 %) and especially administrative expenditure (20 %). 
Samma bemyndiganden frfll nr det gller den operativa verksamheten (9 %) och framfr allt de administrativa kostnaderna (20 %).
These factors show that the Office should improve the planning and follow-up of its work to prevent appropriations from being needlessly mobilised. 
Detta visar att myndigheten borde frbttra programplaneringen och uppfljningen av sitt arbete fr att undvika att bemyndiganden frigrs i ondan.
The Office does not have reliable tools to reconcile the data in its financial management systems (budgetary and general accounting, register of plant varieties). 
Myndigheten har inte tillgng till tillfrlitliga verktyg fr att stmma av uppgifterna i sina system fr ekonomisk frvaltning (budgetrkenskaper och allmnna rkenskaper, register ver vxt-sorter).
This situation increases the risks of errors in the accounts. 
Denna situation kar riskerna fr fel i rkenskaperna.
General implementing rules governing the recruitment and grading of staff should be adopted (3) to guarantee the objective and transparent assessment of candidates. 
Allmnna genomfrandebestmmelser fr rekrytering och lnegradsplacering av personal br antas (3) fr att garantera att skande bedms p ett objektivt och ppet stt.
An examination of recruitment procedures revealed that the criteria for assessing candidates were not determined beforehand. 
Granskningen av frfarandena fr rekrytering visade att kriterier fr bedmning av de skande inte hade faststllts p frhand.
(3) Article 110 of the Staff Regulations of officials and Article 12(5) of the Conditions of Employment of Other Servants. 
(3) Artikel i 110 tjnstefreskrifterna fr tjnstemn och artikel 12.5 i anstllningsvillkoren fr vriga anstllda.
19.12.2006 EN Official Journal of the European Union C 312/101 10. 
19.12.2006 SV Europeiska unionens officiella tidning C 312/101 10.
In three of the 12 evaluation procedures that were examined, the deadline for delivery, although adopted as a criterion for awarding contracts, was not taken into consideration when selecting the successful bids (1). 
Vid tre av tolv granskade utvrderingsfrfaranden beaktades inte tidsfristen fr leverans nr det vinnande anbudet valdes ut, trots att detta hade faststllts som ett kriterium fr kontraktstilldelningen (4).
For the Court of Auditors Hubert WEBER President (1) Article 117(1) of the implementing rules for the Financial Regulation (for the decentralised bodies, the procedures for awarding contracts are governed by the general Financial Regulation and its implementing rules (Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 (OJ L 248, 16.9.2002), and Commission Regulation (EC, Euratom) No 2342/2002 of 23 December 2002 (OJ L 357, 31.12.2002)). 
Fr revisionsrtten Hubert WEBER Ordfrande (1) Artikel117.1igenomfrandebestmmelserfrdenallmnnabudget-frordningen (nr det gller decentraliserade organ regleras upphandlingsfrfarandena av den allmnna budgetfrordningen och dess genomfrandebestmmelser [rdets frordning (EG, Euratom) nr 1605/2002 av den 25 juni 2002 (EGT L 248, 16.9.2002, s. 1) och kommissionens frordning (EG, Euratom) nr 2342/2002 av den 23 december 2002 (EGT L 357, 31.12.2002, s. 1)]).
C 312/102 EN Official Journal of the European Union 19.12.2006 Areas of Community competence deriving from the Treaty Competences of the Office as defined in Council Regulation (EC) No 2100/94 of 27 July 1994 Governance Resources made available to the Office in 2005 (2004) Products and services supplied in 2005 (2004) Free movement of goods Objectives: Tasks: 1. 
C 312/102 SV Europeiska unionens officiella tidning 19.12.2006 Gemenskapens behrighetsomrde enligt frdraget Myndighetens behrighet enligt definitionen i rdets frordning (EG) nr 2100/94 av den 27 juli 1994 Organisation Medel som str till myndighetens frfogande 2005 (2004) Produkter och tjnster som tillhandahllits 2005 (2004) Fri rrlighet fr varor Ml: Uppgift: 1.
The President directs the Office. He is appointed by the Council from a list of candidates proposed by the Commission after obtaining the opinion of the Administrative Council. 
Ordfranden leder myndigheten. Han utses av rdet p grundval av en frteckning ver kandidater som kommissionen skall lgga fram efter frvaltningsrdets yttrande.
Final budget Applications heard: 2 734 (2 651) Rights granted: 2 178 (2 178) Prohibitions or restrictions justified on grounds of the protection of industrial and commercial property shall not constitute a means of arbitrary discrimination or a disguised restriction on trade between the Member States. to apply the system of Community plant variety rights as the sole and exclusive form of Community industrial property rights for plant varieties. 
Slutlig budget Behandlade (2 651) 2 734 Frbud eller restriktioner som grundas p hnsyn till industriell och kommersiell gandertt fr inte utgra ett medel fr godtycklig diskriminering eller innefatta en frtckt begrnsning av handeln mellan medlemsstaterna. Tillmpa gemenskapens vxtfrdlarrtt som den enda formen i gemenskapen av industriellt rttsskydd fr vxtsorter. Ń Beslut om att bevilja eller avsl gemenskapsskydd.
Ń to decide whether to refuse or grant applications for Community plant variety rights, 13,4 (11,3) million euro Staff numbers as at 31 Decem-Community rights in force at 31.12.2005: 11 231 (10 191) (Extract from Article 30 of the Treaty) Ń to decide on the revocation or cancellation of a Community plant variety right. Posts occupied: 40 (36) Source: Information supplied by the Office. 
13,4 (11,3) miljoner euro Personalstyrka den 31 decem-(Utdrag ur artikel 30 i frdraget) varav tillsatta: 40 (36) Klla: Uppgifter frn myndigheten. Ń Beslut avseende invndningar. ber (2 178) Gllande vxtfrdlarrtter beviljade av gemenskapen Ń Beslut avseende verklaganden. 2.
It is composed of one representative of each Member State and one representative of the Commission, plus their alternates. Ń to decide on appeals, Number of posts in establishment plan: 40 (38) Table 1 Community Plant Variety Office (Angers) 3. 
Det bestr av en fretrdare fr varje medlemsstat och en fretrdare fr kommissionen samt deras respektive ersttare. tjnster enligt tjnstefrteckningen: 40 (38) den 31 december 2005: 11 231 (10 191) Ń Beslut om att ogiltigfrklara eller upphva gemenskapens rttsskydd fr vxtsorter. + 5 (4) andra tjnster (extraanstllda, nationella experter, lokalt anstllda, korttidsanstllda). Tabell 1 Gemenskapens vxtsortsmyndighet (Angers) 3.
Decisions regarding the grant of Community plant variety rights are adopted by committees composed of three members of staff of the Office and by the Board of Appeal in appeal proceedings. 
Beslut inom ramen fr beviljande av gemenskapsskydd fattas av kommitter bestende av tre av myndighetens anstllda och av verklagandenmnden vid verklaganden.
Total staff: 45 (40) Assigned to the following duties: 4. 
Personalstyrka totalt: 45 (40) varav anstllda med 4.
The CommissionŐs control: review of the legality of acts by the President for which Community legislation provides no judicial review by any other body, as well as the legality of acts by the Administrative Council in respect of the OfficeŐs budget. operational: administrative: mixed: 19 (16) 20 (8) 6 (6) 5. External control: Court of Auditors. 
Kommissionens kontroll: kontrollerar legaliteten i de av ordfrandens tgrder fr vilka det i gemenskapslagstiftningen inte finns ngon legalitetskontroll som fretas av ett annat organ, samt i tgrder av frvaltningsrdet som har samband med myndighetens budget. uppgifter inom verksamheten: 19 (16) 20 (8) 5.
Discharge Authority: Administrative Council. ber: + 5 (4) other posts (auxiliary contracts, national experts on secondment, local staff, employment agency staff) 19.12.2006 EN Official Journal of the European Union C 312/103 Source of revenue Revenue collected Allocation of expenditure Final budget appropriations entered com-paid carried can-avail- paid can-avail- com-paid carried cancelled Own revenue 13 113 8 848 Community subsidies 0 333 0 654 Title I Staff (NDA) 4 307 3 608 4 284 2 846 4 237 47 2 190 630 23 38 32 762 705 583 6 4 345 122 4 313 4 322 3 551 4 269 47 2 773 630 29 884 Other revenue Title II Administration (NDA) Total 13 446 9 502 1 197 743 615 128 14 189 128 13 072 1 124 1 325 Revenue Expenditure Revenue entered in the final budget for the financial year Appropriations carried over from the previous financial year Appropriations available (appropriations of the financial year and previous financial year) NDA: non-differentiated appropriations (commitment appropriations equal payment appropriations). 
19.12.2006 SV Europeiska unionens officiella tidning C 312/103 Inkomsternas ursprung Inkomster i den slutliga budgeten fr budgetret Faktiska inkomster Utgiftsfrdelning Anslag i den slutliga budgeten budge-tagan- betalda ver-Anslag som frts ver frn det fregende budgetret Disponibla anslag (anslag fr budgetret och frn det fregende budgetret) Egna inkomster 13 113 0 333 8 848 0 654 Bidrag frn gemenskapen Avdelning I Personal (IDA) 4 307 3 608 4 284 2 846 4 237 2 190 47 630 23 38 32 762 705 583 6 122 4 345 4 313 4 322 3 551 4 269 2 773 47 630 29 884 vriga inkomster Avdelning II Administration (IDA) Totalt 13 446 9 502 677 677 1 197 743 615 128 128 14 189 13 072 677 677 1 124 1 325 Inkomster Utgifter Avdelning III Drift (DA) ŃB 5531 ŃBB 4414 Totalt CE 13 446 Totalt CP 12 329 5 320 0 12 450 0 0 4 002 0 0 11044 IDA: icke-differentierade anslag (tagandebemyndigandena uppgr till samma belopp som betalningsbemyndigandena). B: tagandebemyndiganden inom ramen fr differentierade anslag.
CA: commitment appropriations in a system of differentiated appropriations. 
BB: betalningsbemyndiganden inom ramen fr differentierade anslag.
PA: payment appropriations in a system of differentiated appropriations. 
DA: differentierade anslag (beloppet fr tagandebemyndiganden kan skilja sig frn beloppet fr betalningsbemyndiganden).
Titre III Operating activities (DA) ŃCA 5531 ŃPA 4414 Total CE 13 446 Total CP 12 329 5 320 0 12 450 0 0 4 002 0 0 677 0 11044 677 COMMUNITY PLANT VARIETY OFFICE mitted over celled able celled able mitted over Table 2 Implementation of the budget for the financial year 2005 0 0 4 002 0 0 677 0 10429 677 0 4 414 412 211 0 0 412 0 0 996 743 0 0 5 531 5 320 0 13 193 211 (1 000 euro) 
GEMENSKAPENS VXTSORTSMYNDIGHET ten den frda fr-dispo- betalda fr-dispo- tagan-betalda ver-frfallna Tabell 2 Budgetgenomfrande fr budgetret 2005 0 4 002 0 0 10429 0 0 4 414 0 412 fallna niba fallna niba den frda 211 0 0 412 0 0 996 743 0 0 5 531 5 320 0 13 193 0 211 (1 000 euro)
C 312/104 EN Official Journal of the European Union 19.12.2006 Operating revenue Revenue Operating expenditure Staff Administration Operating activities Other income (d) Other charges (e) COMMUNITY PLANT VARIETY OFFICE Table 3 Revenue and expenditure account for the financial year 2005 (1) Total (a) Total (b) Operating outturn (c = a Đ b) Economic result (f = c + d Đ e) Đ Đ (1 000 euro) 2005 7 885 7 885 4 226 1 485 3 972 9 683 1 798 367 0 1 431 (1) The figures for the financial year 2004 are not given since they are not comparable to those for the financial year 2005 due to a change in the accounting methods applied. 
C 312/104 SV Europeiska unionens officiella tidning 19.12.2006 GEMENSKAPENS VXTSORTSMYNDIGHET Tabell 3 Resultatrkning fr budgetret 2005 (1) Driftsintkter Intkter Driftskostnader Personal Administration Drift vriga intkter (d) vriga kostnader (e) Totalt (a) (1 000 euro) 2005 7 885 7 885 4 226 1 485 3 972 9 683 1 798 367 0 1 431 Totalt (b) Driftsresultat (c = a Đ b) Ekonomiskt resultat (f = c + d Đ e) Đ Đ (1) Uppgifterna fr budgetret 2004 presenteras inte eftersom de inte r jmfrbara med dem fr budgetret 2005 p grund av ndrade redovisningsmetoder.
Table 4 Balance sheet at 31 December 2005 (1) Assets Fixed assets Short-term receivables Cash accounts Liabilities Total Total (1 000 euro) 2005 3 513 897 19 111 23 521 17 621 Đ 1 431 7 331 23 521 Results accumulated from previous financial years Economic result of the year Short-term debts (1) The figures for the financial year 2004 are not given since they are not comparable to those for 2005 due to a change in the accounting methods applied. 
Tillgngar Anlggningstillgngar Omsttningstillgngar Likvida medel Skulder och eget kapital Totalt Total (1 000 euro) 2005 3 513 897 19 111 23 521 17 621 Đ 1 431 7 331 23 521 Tabell 4 Balansrkning per den 31 december 2005 (1) Ackumulerade resultat frn fregende budgetr Resultat fr ret Kortfristiga skulder (1) Uppgifterna fr budgetret 2004 presenteras inte eftersom de inte r jmfrbara med dem fr budgetret 2005 p grund av ndrade redovisningsmetoder.
Source: Office data Ń These tables summarise the data supplied by the Office in its annual accounts. 
I tabellen sammanfattas de uppgifter som myndigheten har lagt fram i sin rsredovisning.
19.12.2006 EN Official Journal of the European Union C 312/105 THE OFFICEŐS REPLIES 7. 
19.12.2006 SV Europeiska unionens officiella tidning C 312/105 MYNDIGHETENS SVAR 7.
Once again, the 2005 budget was drawn up in accordance with the principle of equilibrium between revenue and commitment appropriations. 
Budgeten fr 2005 har nnu en gng utarbetats enligt principen om balans mellan inkomster och tagandebemyndiganden.
The 2006 budget is in line with the principle of equilibrium between payment appropriations and revenue. 
Budgeten fr 2006 respekterar principen om balans mellan betalningstaganden och inkomster.
The implementation of the expenditure provided for depends in part on economic factors which are out of the OfficeŐs control. 
Genomfrandet av de berknade utgifterna beror till viss del p konjunkturbetingade faktorer som str utanfr myndighetens kontroll.
With that in mind, the OfficeŐs consistent policy has been to allow room for manoeuvre to prevent having to call on the budgetary authority too often. 
Myndighetens politik har alltid varit att frfoga ver ett manverutrymme fr att undvika att budgetmyndigheten behver kontaktas alltfr ofta.
The situation described by the Court is the result of accidental factors. 
Den situation som revisionsrtten beskriver beror p tillflliga faktorer.
The Office will take steps to ensure that in the future, the presentation of accounts is entirely in line with standards and implemented within the time limits laid down. 
Myndigheten kommer att vidta tgrder fr att garantera att rkenskaperna i framtiden presenteras p ett helt enhetligt stt och inom angivna tidsfrister.
The Office is currently acquiring automated tools for data alignment. Although some alignments are still carried out manually, the risk of error mentioned by the Court has yet to materialise. 
Myndigheten hller p att infra datorverktyg fr att stmma av uppgifter. ven om avstmningen av uppgifter idag delvis sker manuellt s har den risk fr fel som revisionsrtten ppekar nnu inte lett till ngra fel.
The general implementing provisions are currently under discussion by the Commission and the agencies for adoption in the near future. 
De allmnna genomfrandebestmmelserna r fr nrvarande freml fr diskussion mellan kommissionen och gemenskapsorganen fr att snart antas.
As regards recruitment procedures, the Office will ensure that the application of the evaluation criteria used in vacancy notices is documented. 
I frga om rekryteringsfrfarandena kommer myndigheten att se till att dokumentera tillmpningen av de bedmningskriterier som anges i meddelandet om ledig tjnst.
The Office will remind the evaluation committees of the need to comply fully with the specified criteria. 
Myndigheten ska pminna utvrderingskommitterna om att de angivna kriterierna mste respekteras.
The CPVO has taken note of the comments made and will ensure that the regulations are complied with in full. 
Myndigheten noterar revisionsrttens kommentarer och kommer att se till att bestmmelserna fljs.
As regards micro-prudential supervision, a major development is the establishment of three new supervisory agencies, the European Banking Authority (EBA), the European Insurance and occupational Pensions Authority (EIoPA) and the European Securities and Markets Authority (ESMA) Đ operational since 1 January 2011. The Court carries out the financial audit of these authorities1. 
As regards micro-prudential supervision, a major development is the establishment of three new supervisory agencies, the European Banking Authority (EBA), the European Insurance and occupational Pensions Authority (EIoPA) and the European Securities and Markets Authority (ESMA) Đ operational since 1 January 2011.
3 Article 9a of the regulation 333/2002 (amended by regulations 1360/2008 and 431/2009). 
2 operating as balance of payments assistance with an EU budget guarantee. 3 Article 9a of the regulation 333/2002 (amended by regulations 1360/2008 and 431/2009).
C 372/50 EN Official Journal of the European Communities REPORT on the financial statements of the European Monitoring Centre on Racism and Xenophobia (Vienna) (Period from 1 May to 31 December 1998), together with the CentreŐs replies 22.12.1999 (1999/C 372/09) CONTENTS OPINIONOFTHECOURT......................................................... 1-4 51 MAIN OBSERVATIONS CONCERNING THE IMPLEMENTATION OF THE BUDGET OF THE EUROPEAN MONITORING CENTRE ON RACISM AND XENOPHOBIA (VIENNA) FOR THE FINAN-CIALYEARENDED31DECEMBER1998.............................................. 
C 372/50 SV Europeiska gemenskapernas officiella tidning RAPPORT om rsredovisningen fr Europeiska centrumet fr vervakning av rasism och frmlingsfientlighet (Wien) (Perioden 1 maj-31 december 1998) samt centrumets svar 22.12.1999 (1999/C 372/09) INNEHLLSF RTECKNING REVISIONSRTTENSUTTALANDE.................................................. 1-4 51 HUVUDSAKLIGA IAKTTAGELSER OM GENOMF RANDET AV BUDGETEN F R EUROPEISKA CENTRUMET F R VERVAKNING AV RASISM OCH FRMLINGSFIENTLIGHET (WIEN) F R DET BUDGETRSOMAVSLUTADESDEN31DECEMBER1998............................... 5-7 51 Budgetrkenskaper och allmnna rkenskaper. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5-7 51 Budgetary and general accounts. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
5 51 verfringarmellanbudgetr .....................................................
5 51 Carry-overs. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
7 51 Tabell1-2....................................................................... .......
52 TheCentreŐsreplies.............................................................. ....... 
52 Centrumetssvar................................................................. ....... 54 Punkt Sida
22.12.1999 EN Official Journal of the European Communities C 372/51 OPINION OF THE COURT 1. 
22.12.1999 SV Europeiska gemenskapernas officiella tidning C 372/51 REVISIONSRTTENS UTTALANDE 1.
This report is addressed to the Management Board of the European Monitoring Centre on Racism and Xenophobia (the Centre) in conformity with Article 12(11) of Council Regulation (EC) No 1035/97 (1). 
Denna rapport riktas till styrelsen fr Europeiska centrumet fr vervakning av rasism och frmlingsfientlighet (centrumet) i enlighet med artikel 12.11 i rdets frordning (EG) nr 1035/97 (1).
The Court has examined the financial statements of the Centre for its first financial year from 1 May to 31 December 1998. 
Revisionsrtten har granskat centrumets rsredovisning fr dess frsta budgetr frn den 1 maj till den 31 december 1998.