natgillin/translations-raw huggingface dataset:
One consequence of the requirement of the CommunitiesŐ own resources regulation of transferring own resources to the accounts opened by the Member States in the name of the Commission on the basis of budget appropriations is that significant balances are accumulated during the second half of the year. 
En fljd av att frordningen om gemenskapernas egna medel freskriver att verfringar av egna medel till de konton som ppnats av medlemsstaterna i kommissionens namn ska baseras p budgetanslag blir att betydande saldon ackumuleras under det andra halvret.
Since the amending budget procedure takes considerable time, excess funds are not released back to the Member States as quickly as they could be (paragraph 15). 
Eftersom frfarandet med ndringsbudget tar avsevrd tid, frigrs inte verskottsmedel fr medlemsstaterna s snabbt som skulle kunna vara mjligt (punkt 15).
The application of the CommissionŐs procedures which aim to: (a) transfer funds between Member StatesŐ own resources accounts; and (b) determine the need in the first months of the year for advanced call-ups of own resources to cover payments, were not sufficiently documented or recently updated. 
Tillmpningen av kommissionens frfaranden vars syfte r a) att verfra medel mellan medlemsstaternas konton fr egna medel, b) att under rets frsta mnader faststlla behovet av en frtida infordran av egna medel fr att tcka betalningar, hade inte dokumenterats tillrckligt och inte heller uppdaterats nyligen.
Estimates used for the transfer of funds between Member StatesŐ own resources accounts were not subsequently checked for their accuracy (paragraphs 15 to 18). 
De berkningar som anvndes fr verfring av medel mellan medlemsstaternas konton fr egna medel kontrollerades inte i efterhand med avseende p om de var korrekta (punkterna 15Đ18).
RECOMMENDATIONS Ľ The Commission should analyse the functioning of the present system of own resources accounts, with the aim of reducing balances on these accounts during the second half of the year. 
REKOMMENDATIONER Ľ Kommissionen br analysera hur det nuvarande systemet med konton fr egna medel fungerar, fr att minska saldona p dessa konton under det andra halvret.
Ľ The Commission should improve the documentation of its cash flow forecasting procedures, and check the accuracy of the estimates used for the transfers of the Member StatesŐ own resources. Special Report No 5/2009 Ń The CommissionŐs treasury management 
Ľ Kommissionen br bttre dokumentera sina frfaranden fr likviditetsbudgetering och kontrollera att de berkningar som anvnds fr verfringar av medlemsstaternas egna medel r korrekta. Srskild rapport nr 5/2009 Đ Kommissionens likviditetsfrvaltning
Overall, the internal control procedures in place concerning the execution of payments and the bank accounts were effective. 
Frfarandena fr internkontroll av verkstllandet av betalningar och av bankkonton var verlag ndamlsenliga.
However, unlike DG ECFIN, no documentation was identified at DG BUDG providing evidence of active management and monitoring of the risks arising from treasury activities, nor were procedures established to assess all aspects of its performance (paragraphs 24 to 29 and 35 to 38). 
I motsats till vid GD Ekonomi och finans ptrffades vid GD Budget ingen dokumentation som visade p aktiv hantering och vervakning av de risker som r frenade med finansverksamhet, och GD Budget faststllde inte heller frfaranden fr att bedma alla aspekter av resultatet av verksamheten (punkterna 24Đ29 och 35Đ38).
As a result of the CommissionŐs decision to split treasury management operations between DG ECFIN and DG BUDG, there was no unit with overall responsibility for the CommissionŐs treasury management. 
Till fljd av kommissionens beslut att dela upp likviditetsfrvaltningen mellan GD Ekonomi och finans och GD Budget hade ingen enhet det vergripande ansvaret fr kommissionens likviditetsfrvaltning.
There was a lack of coordination between the two Commission DGs in an area where a common approach to issues such as risk management and control is necessary. 
Samordningen mellan de bda generaldirektoraten var bristfllig, p ett omrde dr det r ndvndigt med en gemensam syn p frgor som riskhantering och kontroll.
This led to the situation where the accountsŐ limits for holding funds with commercial banks were established by these DGs without considering the CommissionŐs overall risk exposure with each commercial bank (paragraphs 21 to 23). 
Detta ledde till en situation dr taket fr kapital p konton hos affrsbanker faststlldes av de berrda generaldirektoraten utan hnsyn till kommissionens totala riskexponering mot varje affrsbank (punkterna 21Đ23).
No clear rules for setting up fiduciary accounts were established, and neither was there an overall overview of all the funds held by the financial institutions. 
Inga tydliga regler fr inrttande av frvaltningskonton var faststllda och det fanns inte heller ngon fullstndig versikt ver alla medel hos finansinstituten.
The value of the provisionally collected fines held in commercial bank current accounts has more than doubled over recent years, to 5 billion euro. 
Vrdet av preliminrt insamlade btesbelopp som finns p transaktionskonton hos affrsbanker har mer n frdubblats under senare r och uppgr nu till 5 miljarder euro.
An optimum approach to better managing the risks relating to the holding of these amounts has not been established (paragraphs 33 and 34). 23 Special Report No 5/2009 Ń The CommissionŐs treasury management 
Ngot optimalt tillvgagngsstt fr att bttre hantera de risker som det innebr att ha beloppen p dessa konton har inte faststllts (punkterna 33 och 34). 23 Srskild rapport nr 5/2009 Đ Kommissionens likviditetsfrvaltning
This report was adopted by the Court of Auditors in Luxembourg at its meeting of 30 April 2009. 
Denna rapport har antagits av revisionsrtten vid dess sammantrde i Luxemburg den 30 april 2009.
F o r t h e C o u r t o f A u d i t o r s F o r t h e C o u r t o f A u d i t o r s 24 RECOMMENDATIONS Ľ The Commission should put in place procedures to improve the oversight of its treasury management activities and enhance coordination between the two DGs concerned. 
F  r r e v i s i o n s r  t t e n F  r r e v i s i o n s r  t t e n 24 REKOMMENDATIONER Ľ Kommissionen br inrtta frfaranden fr att frbttra tillsynen ver sin likviditetsfrvaltning och ka samordningen mellan de bda berrda generaldirektoraten.
Ľ In the area of treasury management DG BUDG should improve the documentation of its risk management and the scope of its performance measurement. 
Ľ Inom likviditetsfrvaltningen br GD Budget frbttra dokumentationen av sin riskhantering och rckvidden av sin resultatmtning.
Ľ A uniform policy and adequate guidelines should be put in place for the opening of fiduciary accounts and for the management of Commission funds held in these accounts. 
Ľ En enhetlig policy och fullgoda riktlinjer br infras fr ppnandet av frvaltningskonton och fr frvaltningen av kommissionens medel p sdana konton.
Vtor Manuel da Silva Caldeira President Special Report No 5/2009 Ń The CommissionŐs treasury management 
Vtor Manuel da Silva Caldeira Ordfrande Srskild rapport nr 5/2009 Đ Kommissionens likviditetsfrvaltning
25 REPLY OF THE COMMISSION EXECUTIVE SUMMARY V. Third indent The procedure for transfers between Member StatesŐ own resources accounts is formally documented and is complemented by detailed step-by-step instructions. 
25 KOMMISSIONENS S VA R SAMMANFATTNING V. Tredje strecksatsen. Frfarandena fr att minimera saldona p kontona i affrsbankerna och verfra verskottsmedlen till kontona fr egna medel r formellt dokumenterade och kompletteras av utfrliga steg fr steg-anvisningar.
See also the CommissionŐs reply to paragraph 15. Fifth indent The CommissionŐs overview of the risks related to its treasury operations (DG BUDG), which is part of its annual accounts, provides a clear and comprehensive summary the risks it is exposed to, how such risks are managed, and which measures have been put in place to control, minimise or neutralise them. 
Se ven kommissionens svar p punkt 15 i rapporten. Femte strecksatsen. I den versikt ver riskerna i kommissionens finansfrvaltning (i GD Budget) som ingr i kommissionens rsredovisning ges en tydlig, utfrlig sammanfattning av de risker som kommissionen exponeras fr, hur dessa risker hanteras och vilka tgrder som infrts fr att kontrollera, minimera eller neutralisera riskerna.
See also the CommissionŐs replies to paragraphs 25 and 28. Special Report No 5/2009 Ń The CommissionŐs treasury management 
Se ven kommissionens svar p punkterna 25 och 28 i rapporten. Srskild rapport nr 5/2009 Đ Kommissionens likviditetsfrvaltning
26 Sixth indent The Commission will improve its oversight on the different treasury management activities performed. 
26 Sjtte strecksatsen. Kommissionen kommer att frbttra tillsynen ver de olika verksamheterna i dess likviditetsfrvaltning.
The separation of tasks between the two Directorates-General concerned serves to limit the need for extensive coordination. 
Genom uppdelningen av uppgifter mellan de bda berrda generaldirektoraten begrnsas behovet av omfattande samordning.
The different methodologies to limit risks are due to the different nature of the tasks performed. 
Att det anvnds olika metoder fr att begrnsa riskerna beror p att de uppgifter som utfrs skiljer sig t.
Limits for nostro accounts, which cater for daily cash movements but normally do not hold substantial funds for a longer period, have to be considered differently from limits for counterparties with whom money is placed for a longer period. 
Tak fr nostrokonton som r avsedda fr dagliga likviditetstransaktioner men som vanligtvis inte innehller stora belopp under ngon lngre tid kan inte faststllas p samma stt som tak fr konton hos banker dr pengar placeras under en lngre tid.
See also the CommissionŐs replies to paragraphs 22 and 23. 
Se ven kommissionens svar p punkterna 22 och 23 i rapporten.
First indent The Commission has redrafted its cash flow reporting and forecasting procedures at the end of 2008, in the context of a review of the related reporting tools. 
Frsta strecksatsen. Kommissionen omarbetade sina frfaranden fr likviditetsrapportering och likviditetsbudgetering i slutet av 2008 i samband med en versyn av de berrda rapporteringsverk-tygen.
REPLY OF THE COMMISSION Second indent The present system of own resources accounts, primarily designated to receive the own resources payments, is linked to the own resources system, as established by Council Decision 2000/597/EC, Euratom and its implementing regulation, Council Regulation (EC, Euratom) No 1150/2000, that the Commission is bound to implement. 
KOMMISSIONENS SVAR Andra strecksatsen. Det nuvarande systemet med konton fr egna medel som primrt r avsedda att motta inbetalningar av egna medel r kopplat till det genom rdets beslut 2000/597/EG, Euratom och rdets frordning (EG, Euratom) nr 1150/2000 om genomfrande av beslutet inrttade systemet fr Europeiska gemenskapernas egna medel, vilket kommissionen r skyldig att tillmpa.
The Council adopted in 2007 the new own resources decision (2007/436/EC, Euratom), and very recently a revision of Regulation 1150/20001, which do not introduce any significant changes in the system of own resources accounts and payments. 
Rdet antog r 2007 ett nytt beslut om systemet fr Europeiska gemenskapernas egna medel, beslut 2007/436/EG, Euratom. Rdet antog nyligen ocks en frordning1 om ndring av rdets frordning (EG, Euratom) nr 1150/2000.
This suggests that the Council is satisfied with the functioning of the present system. 
Detta antyder att rdet r tillfreds med hur det nuvarande systemet fungerar.
Third indent Meetings will be established more regularly between the two Directorates-General to share information on risks, and to exchange experiences and best practices regarding treasury and asset management activities on a Commission-wide level. 
Tredje strecksatsen. Det kommer att hllas mten mer regelbundet mellan de bda berrda generaldirektoraten fr utbyte av information om risker och fr utbyte av erfarenheter och bsta metoder i frga om likviditetsfrvaltning och kapitalfrvaltning p kommissionsniv.
Fourth indent The CommissionŐs overview of the risks related to its treasury operations (DG BUDG), which is part of its annual accounts, provides a clear and comprehensive summary of the risks it is exposed to, how such risks are managed, and which measures have been put in place to control, minimise or neutralise them. 
Fjrde strecksatsen. I den versikt ver riskerna i kommissionens finansfrvaltning (i GD Budget) som ingr i kommissionens rsredovisning ges en tydlig, utfrlig sammanfattning av de risker som kommissionen exponeras fr, hur dessa risker hanteras och vilka tgrder som infrts fr att kontrollera, minimera eller neutralisera riskerna.
1 Council Regulation (EC, Euratom) No 105/2009, OJ L 36, p. 1, 5.2.2009. 
1 Rdets frordning (EG, Euratom) nr 105/2009 (EUT L 36, 5.2.2009, s. 1).
Special Report No 5/2009 Ń The CommissionŐs treasury management 27 The indicators included in the DG BUDGŐs Ôtableau de bordŐ are the most relevant for its treasury operations and are significant indicators of its performance. 
Srskild rapport nr 5/2009 Đ Kommissionens likviditetsfrvaltning 27 De indikatorer som tas med i GD Budgets Ótableau de bordÓ r de mest relevanta fr generaldirektoratets finanstransaktioner.
Fifth indent Under the present system for the management of provisionally cashed fines the Commission ensures risks are minimised, via a set of measures including minimum credit rating requirements for commercial banks, limits to exposure per bank, and the possibility to transfer funds at any time with immediate effect. 
Femte strecksatsen. Kommissionen ser med hjlp av en rad tgrder till att riskerna i det nuvarande systemet fr hantering av preliminrt inkasserade bter minimeras. Dessa tgrder omfattar krav p att affrsbankerna ska ha ett visst minimikreditbetyg, tak fr exponeringen per bank och mjligheter att nr som helst flytta medel med omedelbar verkan.
Monitoring and review of the situation is ensured regularly and on a daily basis in the current financial context. 
Situationen fljs upp regelbundet, i det rdande finansiella sammanhanget dagligen.
REPLY OF THE COMMISSION INTRODUCTION 3. 
KOMMISSIONENS SVAR INLEDNING 3.
The balance on bank accounts of 19 billion euro at 31 December 2007 included 5,9 billion euro2 which was refunded to Member States on the first working day of the following year, together with amounts received from provisional payment of competition fines (5,0 billion euro3), from assigned revenue (3,4 billion euro4) and from other sources (1,6 billion) which cannot be refunded to Member States. 
Det totala saldot den 31 december 2007 p kontona (19 miljarder euro) omfattade 5,9 miljarder euro2 som terbetalades till medlemsstaterna den frsta arbetsdagen 2008. Det omfattade ocks belopp som erhllits frn preliminr inbetalning av bter i kon-kurrensrenden (5,0 miljarder euro3), frn Óinkomster avsatta fr srskilda ndamlÓ (3,4 miljarder euro4) och frn andra kllor (1,6 miljarder euro), vilka inte kan betalas ut till medlemsstaterna.
Of the remainder, 1,2 billion euro5 was withheld to cover payment appropriations carried over to 2008, and 1,5 billion euro6 was repaid to Member States through deduction from their amounts due for 2008. 
Av restsaldot behlls ytterligare 1,2 miljarder euro5 fr att tcka betalningsbemyndiganden som frdes ver till 2008, och 1,5 miljarder euro6 tergick till medlemsstaterna 2008 genom avdrag frn de belopp som de annars skulle ha betalat in fr det ret.
The Commission takes the view that the definition of treasury management in the Financial Regulation is oriented towards the normal budgetary cash management and does not comprise asset management, which is dealt with separately. 
Kommissionen anser att definitionen av likviditetsfrvaltning i budgetfrordningen r inriktad p den vanliga budgetra likviditetsfrvaltningen och inte omfattar kapitalfrvaltning. Kapitalfrvaltning behandlas separat.
The relevant Commission decision on off-budget activities states that DG ECFIN Ôshall be responsible for conducting the borrowing/lending operations of the Communities, for the activities of investing funds and for the management of the non-budgetary treasury ....Ő. DG BUDG Treasury is in charge of the treasury and payment operations related to the implementation of the EU budget. 
I det relevanta kommissionsbeslutet om finansfrvaltning nr det gller verksamheter utanfr budgeten anges att GD Ekonomi och finans ska ha ansvaret fr gemenskapernas upplning och utlning, fr investering av medel och fr frvaltning av likvida medel fr verksamheter utanfr budgeten. GD Budget har ansvaret fr sdana likviditetstransaktioner som hr samman med genomfrandet av EU:s budget.
3 Note 2.11.2 of the 2007 EC consolidated accounts. 4 Volume 1, Part II, Table 7, column 9 of the 2007 accounts. 
4 Se Europeiska gemenskapernas rsredovisning budgetret 2007, del I (en. volume I), del II, avsnitt A, tabell 7, kolumn 9.
5 Volume 1, Part II, Table 7 of the 2007 accounts, columns 7 and 8. 
5 Se Europeiska gemenskapernas rsredovisning budgetret 2007, del I (en. volume I), del II, avsnitt A, tabell 7, kolumnerna 7 och 8.
6 Volume 1, Part II, Table 1 of the 2007 accounts. Special Report No 5/2009 Ń The CommissionŐs treasury management 
6 Se Europeiska gemenskapernas rsredovisning budgetret 2007, del I (en. volume I), del II, avsnitt A, tabell 1. Srskild rapport nr 5/2009 Đ Kommissionens likviditetsfrvaltning
28 A distinction must be made between the treasury (and payment) functions covered by DG BUDG on the one hand and the asset management function ensured by DG ECFIN on the other hand, in accordance with the decision taken by the Commission. 
28 P grundval av det ovan nmnda kommissionsbeslutet mste det gras tskillnad mellan den likviditetsfunktion som handhas av GD Budget,  ena sidan, och den kapitalfrvaltningsfunktion som handhas av GD Ekonomi och finans,  andra sidan.
Each of these functions has a responsibility clearly allocated to one central service. 
Fr var och en av dessa funktioner har ansvaret tydligt tilldelats en enda central avdelning.
MAIN OBSERVATIONS 15. 
DE VIKTIGASTE IAKTTAGELSERNA 15.
The Commission is bound to respect the provisions of the Council regulation implementing the decision on the system of the CommunitiesŐ own resources, which foresee, namely, that Member States credit own resources to the account opened in the name of the Commission by means of monthly twelfths. However, since 2005 the Commission has proposed a preliminary draft amending budget to the budgetary authority at the end of October updating the budget relative to the forecast of revenue and expenditure. 
Sedan 2005 har kommissionen dock i slutet av oktober fr budgetmyndigheten lagt fram ett frslag till ndringsbudget om uppdatering av budgeten i frhllande till prognoserna ver inkomster och utgifter. ndringsbudge-tarna har i regel frutsett budgetverskottet i slutet av budgetret i frga och lett till minskning av medlemsstaternas bidrag till gemenskapernas egna medel.
This has typically anticipated the year-end surplus and led to a reduction in Member StatesŐ own resources contributions. Indeed, the CommissionŐs good budgetary management has been acknowledged by the Court of Auditors: in its annual report concerning the financial year 2007 (point 3.4) the Court states that the reduction of payment appropriations reflects good budgetary management as it demonstrates the ability to react to changes and reduces the budgetary surplus, allowing own resources to be returned to Member States. 
Revisionsrtten har faktiskt givit uttryck fr sin uppskattning av kommissionens goda budgetfrvaltning. I punkt 3.4 i revisionsrttens rsrapport om budgetgenomfrandet fr budgetret 2007 anges fljande: ÓDenna minskning av anslagen fr betalningar r ett tecken p en god budgetfrvaltning, eftersom det visar kapaciteten att reagera p frndringar och innebr att budgetverskottet minskar (vilket betyder att egna medel kan betalas tillbaka till medlemsstaterna)Ó.
REPLY OF THE COMMISSION 16. 
KOMMISSIONENS SVAR 16.
Cash flow forecasting carried out by the Commission (DG BUDG) is effective. 
Kommissionens (GD Budgets) likviditetsbudgetering r ndamlsenlig.
Its objective, as stated in Article 58 of the Implementing Rules of the Financial Regulation, has always been achieved, instances of insufficient funds resulting from incorrect forecasting having never occurred. 
Det i artikel 58 i genomfrandebestmmelserna angivna mlet fr likviditetsbudgeteringen har alltid uppntts: det har aldrig hnt att det p grund av felaktig likviditetsbudgetering saknats tillrckliga medel fr att tcka behovet av likvida medel fr genomfrandet av budgeten.
The existing procedures for both cash flow reporting and forecasting were redrafted in the end of 2008 in the context of a review of the related reporting tools. 
Kommissionen omarbetade sina frfaranden fr likviditetsrapportering och likviditetsbudgetering i slutet av 2008 i samband med en versyn av de berrda rapporteringsverk-tygen.
An updated, unified, version of the procedure, also including more details on the forecasting part, will be adopted as from the end of the first quarter of 2009. 
En uppdaterad, enhetlig version av frfarandena Đ omfattande mer ingende uppgifter om likviditetsbudgeteringsdelen Đ kommer att antas efter utgngen av frsta kvartalet 2009.
The Commission points out that the cash forecast procedure is formally documented, is published, and is also complemented by a set of step-by-step instructions. 
Kommissionen nskar ppeka att frfarandet fr likviditetsbudgetering r formellt dokumenterat, har offentliggjorts och kompletteras av en uppsttning steg fr steg-anvisningar.
For what concerns the estimates it uses in this exercise, they are made with the best possible accuracy, and the Commission considers that the current procedures have no significant impact on either the overall treasury operations or the respect of the applicable regulation. 
De berkningar som anvnds grs med strsta mjliga noggrannhet. Kommissionen anser att det gllande frfarandet inte har ngra vsentliga konsekvenser vare sig fr likviditetsfrvaltningen totalt sett eller fr en korrekt tillmpning av frordningen om gemenskapernas egna medel.
The Commission selects all its Ôhouse banksŐ through a public call for tender procedure. 
Kommissionen vljer ut alla sina Óhusban-kerÓ genom ett offentligt anbudsfrfarande.
House banks are located in the EU and used for the execution of payments authorised by the CommissionŐs central services. 
Dessa husbanker r belgna i EU och anvnds fr att verkstlla betalningar som godknts av kommissionens centrala avdelningar.
It is materially impossible, and it would be inefficient, to apply the same procedure in order to open a single current bank account in each of the +/-150 countries where imprests have been set up. 
Det hade varit i stort omjligt att tillmpa ett offentligt anbudsfrfarande fr att ppna ett enda avistakonto (current account) i vart och ett av de ungefr 150 lnder dr frskottskonton upprttats, och det skulle vara ineffektivt att gra detta.
These accounts are used to pay small amounts, while balances kept on these accounts are very low and they are periodically refunded up to the amount of the payments effectively made only. 
Frskottskontona anvnds fr betalning av sm belopp och saldona p kontona r mycket lga. Kontona fylls p med jmna mellanrum, men bara upp till den niv som krvs fr de betalningar som grs frn kontona.