natgillin/translations-raw huggingface dataset:
They are seeking compensation for damages equal to the market value of the listed shares of BPE at the end of May 2017, potentially exceeding the amounts written down or converted in resolution (see Box 2). 
De begr ersttning fr skador som motsvarar marknadsvrdet av de noterade aktierna i BPE i slutet av maj 2017, vilket kan verstiga de belopp som skrivits ned eller konverterats i samband med resolutionen (se ruta 2).
(10) Resolution decision concerning Banco Popular Espaol S.A. 
(10) Resolutionsbeslut om Banco Popular Espaol, SA.
(11) Article 263 of TFEU. 
(11) Artikel 263 i EUF-frdraget.
(12) Article 87(5) of SRM Regulation and Art. 46 of the Statue of the Court of Justice. 
(12) Artikel 87.5 i SRM-frordningen och artikel 46 i domstolens stadga.
(13) SRB final annual accounts, K) page 33. 
(13) Gemensamma resolutionsnmndens slutliga rsredovisning, K) sidan 33.
(14) The SRBŐs draft accounting guidance states that this option can be taken in extremely rare cases, in which no reliable estimate can be made. 
(14) I resolutionsnmndens utkast till vgledning fr redovisning anges att detta alternativ fr anvndas i extremt ovanliga fall dr inga realistiska uppskattningar kan gras.
(15) EU Accounting Rule 10, 4.6(1). 
(15) EU:s redovisningsregel nr 10, punkt 4.6.1.
EN 6.2.2019 Official Journal of the European Union C 48/7 22. 
SV 6.2.2019 Europeiska unionens officiella tidning C 48/7 22.
In addition to its first resolution decision, the SRB announced on 24 February 2018 that it would not take resolution actions in relation to the ABLV Bank AS and its subsidiary ABLV Bank Luxembourg after the European Central Bank declared the banks as Ôfailing or likely to failŐ. 
Som ett tillgg till sitt frsta resolutionsbeslut meddelade nmnden den 24 februari 2018 att den inte avsg att vidta ngra resolutionstgrder med avseende p ABLV Bank AS och dess dotterbolag ABLV Bank Luxembourg efter att Europeiska centralbanken frklarat att dessa banker Ófallerar eller sannolikt kommer att falleraÓ.
In May 2018, the SRB was notified of two legal cases brought before the GCEU against its decision not to take any resolution actions. 
I maj 2018 underrttades nmnden om tv rttsprocesser som inletts vid tribunalen mot nmndens beslut att inte vidta ngra resolutionstgrder.
The ECA considers that contingent liabilities other than legal costs (see paragraph 45) are not necessary, as both applicants are currently only asking the GCEU to annul the SRBŐs decision. While the applicants have not yet claimed damages suffered, the possibility that respective claims might subsequently be brought cannot be ruled out. 
Revisionsrtten anser inte att det krvs ngra ansvarsfrbindelser utver rttegngskostnaderna (se punkt 45), eftersom de bda skandena i nulget endast begrt att tribunalen ska ogiltigfrklara resolutionsnmndens beslut. ven om skandena nnu inte begrt ersttning fr skador de anser sig ha lidit, kan det inte uteslutas att skadestndsansprk inkommer senare.
The SRM Regulation (16) provides that under certain circumstances the SRB may have to compensate NRAs for damages they have been ordered to pay by a national court. 
Enligt SRM-frordningen(16) kan nmnden under vissa omstndigheter bli tvungen att erstta nationella resolutionsmyndigheter fr skador fr vilka de av nationella domstolar har frpliktats att betala.
The SRB did not provide the ECA with the number of proceedings against NRAs before national courts, nor was the SRB informed of any rulings so far. 
Nmnden lmnade ingen uppgift till revisionsrtten om hur mnga rttsprocesser som inletts mot nationella resolutionsmyndigheter vid nationella domstolar, och nmnden har hittills heller inte meddelats ngra avgranden.
In any case, the SRB is of the opinion that the European Court of Justice is solely competent to decide on any compensation to be paid by the SRB (17). 
I vilket fall som helst anser nmnden att endast EU-domstolen r behrig att besluta om eventuella ersttningar som ska betalas av nmnden (17).
In addition to the litigations described under this heading, at the end of May 2018 several cases were brought before the SRBŐs appeal panel. 
Utver de tvisteml som beskrivs under denna rubrik ingavs i slutet av maj 2018 flera renden till nmndens verklagandepanel.
However, these cases only concerned access to documents, so no contingent liabilities could arise. 
Dessa renden rrde dock endast tillgngen till dokument, s inga ansvarsfrbindelser kan uppst.
Contingent liabilities related to the Ôno creditor worse offŐ principle 26. 
Ansvarsfrbindelser i samband med principen Óinte smre villkor fr borgenrÓ 26.
To safeguard fundamental property rights, the SRM Regulation provides that no creditor shall be worse off under resolution than under normal insolvency proceedings. 
Fr att skydda den grundlggande gandertten anges i SRM-frordningen att ingen borgenr ska samkas strre frluster genom resolutionen n vid normala insolvensfrfaranden.
Based on the Ôno creditor worse offŐ (NCWO) principle (18), any creditors who would have received better treatment under normal insolvency proceedings must be compensated from the SRF (19). 
Enligt principen Óinte smre villkor fr borgenrÓ (18) ska borgenrer som skulle ha behandlats bttre under normala insolvensfrfaranden f ersttning frn resolutions-fonden(19).
A valuation of difference in treatment in resolution (20) is conducted by an independent valuer after any resolution to determine whether shareholders and creditors in respect of which resolution actions have been effected are entitled to such compensation. 
En vrdering av skillnaden i behandling i samband med resolutionen(20) genomfrs av en oberoende vrderingsman efter en resolution fr att faststlla huruvida aktiegare och borgenrer som berrs av en vidtagen resolutionstgrd har rtt till sdan ersttning.
On 13 June 2018, the SRB announced that it had received from the independent valuer its report on valuation of difference in treatment in the resolution for BPE. 
Den 13 juni 2018 meddelade nmnden att den hade mottagit den oberoende vrderingsmannens rapport om vrderingen av skillnaden i behandling genom resolutionen fr BPE.
Based on the outcome of this valuation, on 2 August 2018, the SRB published its notice regarding its preliminary decision not to pay compensation to the shareholders and creditors in respect of which the resolution actions concerning Banco BPE have been effected (21) There were therefore no contingent liabilities related to the Ôno creditor worse offŐ principle for the 2017 accounts. 
P grundval av resultatet av denna vrdering offentliggjorde nmnden den 2 augusti 2018 tillknnagivandet av sitt preliminra beslut att inte betala ersttning till aktiegare och borgenrer till fljd av de resolutionstgrder som vidtagits mot BPE(21). Det fanns drmed inga ansvarsfrbindelser i samband med principen Óinte smre villkor fr borgenrÓ i 2017 rs rkenskaper.
Once the SRB has approved and published its final decision, parties concerned could bring new actions, asking for the decision to be annulled or claiming compensation. 
Nr nmnden har godknt och offentliggjort sitt slutgiltiga beslut, kan berrda parter vcka talan i nya ml och begra att beslutet ogiltigfrklaras eller krva ersttning.
Contingent liabilities related to banksŐ contributions to the Single Resolution Fund 28. 
Ansvarsfrbindelser som gller bankers bidrag till den gemensamma resolutionsfonden 28.
Banks in the euro area are required to contribute to the SRF (see Box 3). 
Banker i euroomrdet r skyldiga att bidra till den gemensamma resolutionsfonden (se ruta 3).
Box 3 The Single Resolution Fund (SRF) (16) Article 87(3) and 87(4) of SRM Regulation. 
Ruta 3 Den gemensamma resolutionsfonden (16) Artikel 87.3 och 87.4 i SRM-frordningen.
(17) Article 87(5) of SRM Regulation and Article 268 of TFEU. 
(17) Artikel 87.5 i SRM-frordningen och artikel 268 i EUF-frdraget.
(18) Articles 15(1 g) and 20(16) of SRM Regulation. 
(18) Artiklarna 15.1 g och 20.16 i SRM-frordningen.
(19) Articles 20(16), 20(18) and 76(1e) of SRM Regulation. 
(19) Artiklarna 20.16, 20.18 och 76.1 e i SRM-frordningen.
(20) Often referred to as valuation 3. 
(20) Benmns ofta vrdering 3.
(21) Notice of the Single Resolution Board of 2 August 2018 regarding its preliminary decision on whether compensation needs to be granted to the shareholders and creditors in respect of which the resolution actions concerning Banco Popular Espaol S.A. have been effected and the launching of the right to be heard process (SRB/EES/2018/132). 
(21) Meddelande med anledning av Gemensamma resolutionsnmndens tillknnagivande av den 2 augusti 2018 av sitt preliminra beslut om huruvida aktiegare och borgenrer ska beviljas ersttning till fljd av de resolutionstgrder som vidtagits mot Banco Popular Espaol SA och om inledandet av ett frfarande fr att lta de berrda utva rtten att yttra sig (SRB/EES/2018/132).
The target level of the SRF is defined as 1 % of the total amount of covered deposits in the euro area by end of 2023. 
Mlnivn fr den gemensamma resolutionsfonden har faststllts till 1 % av det totala insttningsbelopp som garanteras i euroomrdet i slutet av 2023.
Based on covered deposits at the end of 2017, this would amount to 56 billion euro. 
Baserat p garanterade insttningar i slutet av 2017 skulle detta uppg till 56 miljarder euro.
To reach the target, annual contributions were collected from 3 315 banks in 2018. 
Fr att n mlet samlades rliga bidrag in frn 3 315 banker under 2018.
Forty-nine percent of these banks were small institutions, which pay a lump sum. 
Av dessa banker var 49 % sm institut, som betalar ett schablonbelopp.
Twenty-eight percent were medium-sized and 21 % were large institutions, which pay 96 % of all contributions based on their risk, size and business model. 
28 % var medelstora och 21 % var stora institut, vilka betalar 96 % av alla bidrag p grundval av riskniv, storlek och affrsmodell.
EN C 48/8 Official Journal of the European Union 6.2.2019 29. 
SV C 48/8 Europeiska unionens officiella tidning 6.2.2019 29.
The contributions for the year 2015 were calculated and collected by the NRAs and finally transferred to the SRB in January 2016 (22). 
Bidragen fr 2015 berknades och samlades in av de nationella resolutionsmyndigheterna och frdes slutligen ver till nmnden i januari 2016 (22).
From 2016 onwards, the SRB calculated the contributions itself. 
Frn och med 2016 har nmnden sjlv berknat bidragen.
The SRB provides every NRA with a standard form containing information for each bank, including the amount of ex-ante contributions and the underlying bank data. 
Nmnden frser alla nationella resolutionsmyndigheter med ett standardformulr som innehller information fr varje bank, inbegripet beloppet fr frhandsbidrag och underliggande bankuppgifter.
The 2017 and 2018 contributions were collected by the NRAs based on the SRBŐs calculations and transferred in June 2017 and June 2018 to the SRB (23). 
Bidragen fr 2017 och 2018 samlades in av de nationella resolutionsmyndigheterna utifrn nmndens berkningar och frdes ver till nmnden i juni 2017 och juni 2018 (23).
The NRAs collected 6,6 billion euro and 7,5 billion euro in contributions for 2017 and 2018 and transferred them to the SRF. 
De nationella resolutionsmyndigheterna samlade in 6,6 miljarder euro respektive 7,5 miljarder euro i bidrag fr 2017 och 2018 och verfrde dem till den gemensamma resolutionsfonden.
In 2018, the contributions were collected from 3 315 banks in comparison with 3 512 in 2017. 
Under 2018 samlades bidrag in frn 3 315 banker, jmfrt med 3 512 under 2017.
A total of 24,9 billion euro in contributions was collected from 2015 to 2018. 
Totalt samlades 24,9 miljarder euro in i bidrag frn 2015 till 2018.
In its final annual accounts for 2017, the SRB disclosed contingent liabilities of 1,4 billion euro related to ex-ante contributions. 
I sin slutliga rsredovisning fr 2017 redovisade nmnden ansvarsfrbindelser p 1,4 miljarder euro som gllde frhandsbidrag.
Of these, 1,2 billion euro relates to appeals to NRAs and court cases before administrative Member State courts, determined based on NRA declarations. 
Av dessa avser ett belopp p 1,2 miljarder euro verklaganden till nationella resolutionsmyndigheter och rttsliga processer i medlemsstaternas frvaltningsdomstolar, vilket faststllts p grundval av frklaringar frn de nationella resolutionsmyndigheterna.
Tables 2 and 3 below show the details and development of these amounts and the number of appeals and court cases up to 31 May 2018: Table 2 Development of the disputed amounts of contingent liabilities arising from ex-ante contributions to the SRF 31.5.18 31.12.17 31.12.16 1 805 809 719 1 228 745 681 800 791 513 84 149 051 84 149 051 84 149 051 565 465 854 585 509 613 716 642 462 559 087 017 559 087 017 0 597 107 797 0 0 181 133 405 181 133 405 41 034 633 0 0 0 116 612 541 116 612 541 41 034 633 Contingent liabilities (in EUR) Appeals with NRAs and cases before administrative courts of the Member States Related to 2015 ex-ante contributions Related to 2016 ex-ante contributions Related to 2017 ex-ante contributions Related to 2018 ex-ante contributions Legal cases before the GCEU (*) Related to 2015 ex-ante contributions Related to 2016 ex-ante contributions 31.12.15 437125144 437 125 144 0 0 0 0 0 0 (22) Some NRAs did not transfer the 2015 contributions to the SRF in full, due to national resolution actions before the end of 2015. 
Tabellerna 2 och 3 nedan visar i detalj hur dessa belopp och antalet verklaganden och rttsliga processer har utvecklats fram till den 31 maj 2018: Tabell 2 Utvecklingen av ansvarsfrbindelser fr omtvistade belopp som gller frhandsbidrag till den gemensamma resolutionsfonden 31/05/18 31/12/17 31/12/16 1 805 809 719 1 228 745 681 800 791 513 84 149 051 84 149 051 84 149 051 565 465 854 585 509 613 716 642 462 559 087 017 559 087 017 0 597 107 797 0 0 181 133 405 181 133 405 41 034 633 0 0 0 116 612 541 116 612 541 41 034 633 Ansvarsfrbindelser (i euro) verklaganden till nationella resolutionsmyndigheter och rttsliga processer vid medlemsstaternas frvaltningsdomstolar Avseende frhandsbidrag frn 2015 Avseende frhandsbidrag frn 2016 Avseende frhandsbidrag frn 2017 Avseende frhandsbidrag frn 2018 Rttsprocesser vid tribunalen (*) Avseende frhandsbidrag frn 2015 Avseende frhandsbidrag frn 2016 31/12/15 437 125 144 437 125 144 0 0 0 0 0 0 (22) Ngra nationella resolutionsmyndigheter frde inte ver bidragen fr 2015 i sin helhet till den gemensamma resolutionsfonden p grund av nationella resolutionstgrder mot slutet av 2015.
These amounts will be adjusted over the next few years. 
Dessa belopp kommer att justeras under de nrmaste ren.
(23) Based on the Intergovernmental Agreement (IGA) on the transfer and mutualisation of contributions to the Single Resolution Fund. 
(23) Baserat p det mellanstatliga avtalet om verfring av och msesidighet fr bidrag till den gemensamma resolutionsfonden.
6.2.2019 Official Journal of the European Union C 48/9 EN 31.5.18 31.12.17 31.12.16 64 520 864 64 520 864 0 0 0 0 1 986 943 124 1 409 879 086 841 826 146 Contingent liabilities (in EUR) Related to 2017 ex-ante contributions Related to 2018 ex-ante contributions Total (*) Double counting of some claims (see para 39). Source: ECA based on SRB data. 
6.2.2019 Europeiska unionens officiella tidning C 48/9 SV 31/05/18 31/12/17 31/12/16 64 520 864 64 520 864 0 0 0 0 1 986 943 124 1 409 879 086 841 826 146 Ansvarsfrbindelser (i euro) Avseende frhandsbidrag frn 2017 Avseende frhandsbidrag frn 2018 Totalt (*) Dubbelrkning av vissa ansprk (se punkt 39).
31.12.15 0 0 437 125 144 Table 3 Development of appeals and number of cases arising from ex-ante contributions to the SRF 31.5.18 31.12.17 31.12.16 499 393 261 5 5 6 241 257 255 131 131 0 122 0 0 13 13 9 0 0 0 10 10 9 3 3 0 0 0 0 512 406 270 Number of appeals, court cases and legal cases Appeals with NRAs and cases before administrative courts of the Member States Related to 2015 ex-ante contributions Related to 2016 ex-ante contributions Related to 2017 ex-ante contributions Related to 2018 ex-ante contributions Legal cases before the GCEU Related to 2015 ex-ante contributions Related to 2016 ex-ante contributions Related to 2017 ex-ante contributions Related to 2018 ex-ante contributions Total 31.12.15 67 67 0 0 0 0 0 0 0 0 67 Source: ECA based on SRB data. 
Klla: Revisionsrtten p grundval av uppgifter frn Gemensamma resolutionsnmnden.
EN C 48/10 Official Journal of the European Union 6.2.2019 32. 
SV C 48/10 Europeiska unionens officiella tidning 6.2.2019 32.
This refers in particular to the calculation of the risk adjustment multiplier and an alleged formal breach of administrative procedures. 
Detta gller srskilt berkningen av multiplikatorn fr riskjustering och en pstdd formell vertrdelse av administrativa frfaranden.
In its 2017 annual report on EU agencies, the ECA noted that the methodology laid down in the legal framework for calculating contributions is very complex, resulting in the risk of inaccuracy. 
I sin rsrapport fr 2017 om EU:s byrer noterade revisionsrtten att den metod fr att berkna bidrag som anges i den rttsliga ramen r mycket komplex, vilket medfr en risk fr felaktigheter.
Moreover the Board cannot release details of risk-based contribution calculations per bank, as they are interlinked and include confidential information about other banks (24). 
Dessutom kan nmnden inte lmna ut uppgifter om de riskbaserade bidragsberkningarna per bank eftersom de hnger samman med varandra och innehller konfidentiell information om andra banker (24).
In 2017, the total amount of contingent liabilities increased significantly by 567 million euro (from 842 million euro to 1 409 million euro). The increase is mainly caused by new legal proceedings initiated in relation to 2017 ex-ante contributions. 
Under 2017 kade det totala beloppet fr ansvarsfrbindelser betydligt med 567 miljoner euro (frn 842 miljoner euro till 1 409 miljoner euro). kningen beror frmst p att nya rttsliga frfaranden inletts med avseende p 2017 rs frhandsbidrag.
The current data available for 2018 suggests a further increase of 558 million euro in contingent liabilities to 1 986 million euro, due to new claims the 2018 ex-ante contributions to the SRF. 
Aktuella tillgngliga uppgifter fr 2018 pekar p en ytterligare kning p 558 miljoner euro i ansvarsfrbindelser till 1986 miljoner euro, till fljd av nya ansprk gllande 2018 rs frhandsbidrag till den gemensamma resolutionsfonden.
However, the SRB still did not obtain or see any documents or further information for any of the cases. 
Gemensamma resolutionsnmnden har dock fortfarande inte erhllit eller sett ngra dokument eller ytterligare information fr ngot av mlen.
Instead, the SRB relied entirely on the amounts provided by the NRAs to draw up its own accounts for 2017. 
I stllet frlitade sig nmnden helt p de belopp som tillhandahlls av de nationella resolutionsmyndigheterna fr att upprtta sina egna rkenskaper fr 2017.
In its report on the 2016 accounts, the ECA stated that the improved process revealed that the disputed amounts concerning appeals against NRAs and cases before administrative courts of Member States related to 2016 ex-ante contributions had been overstated by approximately 120 million euro (25). 
I sin rapport om 2016 rs rkenskaper angav revisionsrtten att det tack vare denna frbttring hade framkommit att de omtvistade belopp som gllde verklaganden till nationella resolutionsmyndigheter och rttsliga processer vid medlemsstaternas frvaltningsdomstolar avseende 2016 rs bidrag hade redovisats fr hgt med 120 miljoner euro (25).
In preparing the 2017 annual accounts, two further errors related to the year 2016 were reported by the NRA responsible, resulting in an understated amount of 19 million euro, which was corrected in the final accounts. 
Vid upprttandet av rsredovisningen fr 2017 rapporterade den ansvariga nationella resolutionsmyndigheten ytterligare tv felaktigheter avseende budgetret 2016, vilket resulterade i ett undervrderat belopp p 19 miljoner euro, vilket korrigerades i de slutliga rkenskaperna.
In addition to these errors in the Excel sheets used, the chosen method of receiving only limited information means that there is no audit trail and does not enable the SRB to perform basic quality checks on the information provided. 
Utver felen i de Excel-blad som anvndes innebr den valda metoden, dr endast begrnsad information mottogs, att det inte finns ngon verifieringskedja och att nmnden inte kan utfra grundlggande kvalitetskontroller av de uppgifter som lmnats.
An adequate knowledge of the financial risks to which the SRB is exposed is essential to ensure appropriate risk management and accounting. 
Tillrcklig kunskap om den finansiella risk som Gemensamma resolutionsnmnden r utsatt fr r en grundfrutsttning fr att skerstlla korrekt riskhantering och redovisning.
In its internal control standards, the SRB defined, in line with applicable standards (26), that ÔAdequate procedures and controls shall be in place to ensure that all data and related information used for preparing the SRBŐs annual accounts and activity reports are accurate, complete and timely (27)Ő. 
I sina normer fr intern kontroll anger nmnden, i linje med tillmpliga bestmmelser (26), att lmpliga frfaranden och kontroller ska finnas p plats fr att skerstlla att alla uppgifter och tillhrande information som anvnds fr att utarbeta Gemensamma resolutionsnmndens rsredovisning och verksamhetsrapporter r riktiga, fullstndiga och lmnas i tid (27).
However, there are not yet controls in place to ensure that information reported by NRAs are accurate, complete and timely. 
Det finns dock nnu inga kontroller p plats fr att skerstlla att den information som rapporteras frn nationella resolutionsmyndigheter r riktig, fullstndig och lmnas i tid.
The SRB disclosed contingent liabilities amounting to the full contributions against which the banks had appealed. 
Nmnden redovisade ansvarsfrbindelser till ett totalbelopp motsvarande de bidrag som bankerna hade verklagat.
The SRB did not calculate the estimated amount that would actually have to be reimbursed if the applicants won their cases. 
Nmnden berknade inte det uppskattade belopp som faktiskt skulle ha ersatts om skandena hade vunnit sina ml.
This inevitably led to a significant overstatement of the contingent liabilities. 
Detta ledde oundvikligen till en betydande vervrdering av ansvarsfrbindelserna.
For instance, most appeals do not challenge the contribution itself, but its calculation. 
Exempelvis avser de flesta verklagandena inte bidraget i sig, utan berkningen av det.
If the plaintiffs won these cases, only the difference between the new contribution decision and the appealed contribution decision would need to be reimbursed. 
Om skandena vann dessa ml skulle endast skillnaden mellan det nya bidragsbeslutet och det verklagade bidragsbeslutet behva ersttas.
It should be noted that any potential reimbursements as a result of appeals or litigations would be compensated by ex-ante contributions to be raised in the following years. 
Det br noteras att eventuella ersttningar till fljd av verklaganden eller tvisteml skulle komma att kompenseras genom frhandsbidrag som ska betalas in under kommande r.
Thus, they would not have an impact on the final target level of the SRF by the end of 2023. 
Drfr skulle de inte ha ngon inverkan p den slutliga mlnivn fr den gemensamma resolutionsfonden i slutet av 2023.
In some cases, banks filed complaints regarding the same contributions with both the national courts and the GCEU. 
I ngra fall har banker lmnat in klagoml avseende samma bidrag vid bde nationella domstolar och EU-domstolens tribunal.