natgillin/translations-raw huggingface dataset:
The initial deadline of 27 April 1997 has been postponed several times. 
Slutda-tumet, som frn brjan faststlldes till den 27 april 1997, har skjutits upp flera gnger.
The latest decision on this subject was taken during the meeting of the administrative council on 7 and 8 April 1998 and deferred the target date to 31 December 1999. 
Det senaste beslutet i denna frga fattades vid frvaltningsrdets sammantrde den 7 och 8 april 1998, d slutdatumet skts upp till den 31 december 1999.
Luxembourg at the Court meeting of 11 November 1999. 
Denna rapport har antagits av revisionsrtten i Luxemburg vid dess sammantrde den 11 november 1999.
For the Court of Auditors Jan O. KARLSSON President (1) Commission Regulation (EC) No 1239/95 (OJ L 121, 1. 10. 
P revisionsrttens vgnar Jan O. KARLSSON Ordfrande (1) Kommissionens frordning (EG) nr 1239/95 (EGT L 121, 1.6.1995, s.
C 372/58 EN Official Journal of the European Communities 22.12.1999 Assets 1998 1 202 58 93 29 1 383 185 138 323 6 902 150 7 052 8758 1997 40 68 6 114 41 5 46 6 068 150 6 218 6 378 Liabilities (ECU 1 000) 1998 1997 1 383 114 4 994 5 131 165 6 542 5 245 1 552 916 36 43 185 41 443 132 2 216 1 133 8758 6 378 Table 1 Balance sheet as at 31 December 1998 and 1997 Fixed assets Fixed capital Land and buildings Equipment and furniture Computer equipment Intangible assets Current assets Recoverable VAT Sundry accounts receivable Cash accounts Bank Ń demand accounts Imprest account Subtotal Subtotal Subtotal Total assets Own capital Balance for the financial year Provisions for charges Current liabilities Subtotal Subtotal Automatic carryovers of appropriations Social liabilities VAT Sundry accounts receivable Total liabilities Source: Prepared by the Court of Auditors on the basis of data compiled by the Office. 
C 372/58 SV Europeiska gemenskapernas officiella tidning 22.12.1999 Tabell 1 Balansrkning per den 31 december 1998 och 1997 Tillgngar Anlggningstillgngar Mark och byggnader Anlggningar och inventarier Datautrustning Immateriella tillgngar Kortfristiga fordringar Momsfordran vriga fordringar Likvida medel Bank - avistakonton Frskott Deltotal Deltotal Deltotal Totalt tillgngar 1998 1997 1 202 58 40 93 68 29 6 1 383 114 185 41 138 5 323 46 6 902 6 068 150 150 7 052 6 218 8758 6 378 Skulder och eget kapital Permanent kapital Eget kapital Budgetrets saldo Reserv fr avgifter Kortfristiga skulder Automatiskt verfrda anslag Sociala avgifter Moms vriga skulder (1 000 ecu) 1998 1997 1 383 114 4 994 5 131 165 6 542 5 245 1 552 916 36 43 185 41 443 132 2 216 1 133 8758 6 378 Deltotal Deltotal Totalt skulder och eget kapital Klla: Sammanstllning utarbetad av revisionsrtten p grundval av uppgifter frn myndigheten.
22.12.1999 EN Official Journal of the European Communities C 372/59 Table 2 Revenue and expenditure account for the financial years 1998 and 1997 Revenue Subsidy received from the Commission Other subsidies Taxes (1) Bank interest Expenditure Staff expenditure Ń Title I of the budget Payments Appropriations carried over Total revenue 1998 0 306 4 873 263 5443 1948 37 1776 222 497 1 293 5 772 Đ 329 5 131 197 Đ5 4 994 (ECU 1 000) 1997 0 3 959 206 4165 1 392 49 374 80 147 787 300 3130 1 035 3 885 223 Đ 12 5 131 Buildings, equipment and miscellaneous administrative expenditure Ń Title II of the budget Payments Appropriations carried over Operating expenditure Ń Title III of the budget Payments Appropriations carried over Other expenditure Ń Title X of the budget (reimbursement of 1995 Commission subsidy) Payments Total expenditure Out-turn for the financial year Balance carried over from previous financial year Appropriations carried over from previous financial year, which lapse Exchange-rate differences Balance for the financial year (1) For 1997 this amount includes a sum of ECU 78 800 collected in 1998. 
22.12.1999 SV Europeiska gemenskapernas officiella tidning C 372/59 Tabell 2 Inkomst-och utgiftsredovisning fr budgetren 1998 och 1997 1998 Bidrag frn kommissionen vriga bidrag Avgifter (1) Bankrntor 263 (1 000 ecu) 1997 0 3 959 206 4 165 1 392 49 374 80 147 787 300 3 130 1 035 3 885 223 Đ 12 5 131 Inkomster Utgifter Utgifter fr personal - avdelning I i budgeten Betalningar verfrda anslag Byggnader, materiel och vriga administratva utgifter - avdelning II i budgeten Betalningar verfrda anslag Driftsutgifter - avdelning III i budgeten Betalningar 497 verfrda anslag vriga utgifter - avdelning X i budgeten (terbetalning av bidrag frn kommissionen 1995) Betalningar 1 293 5 772 Đ 329 5 131 197 Đ 5 4 994 0 306 4 873 Totalt inkomster 5 443 1 948 37 1 776 222 Budgetrets resultat Saldo som verfrts frn det fregende budgetret verfrda anslag frn det fregende budgetret som frfallit Kursskillnader Totalt utgifter Budgetrets saldo (1) Fr 1997 omfattar beloppet en summa p 78 800 ecu som inkasserades 1998.
Source: Prepared by the Court of Auditors on the basis of data compiled by the Office. 
Klla: Sammanstllning utarbetad av revisionsrtten p grundval av uppgifter frn myndigheten.
C 372/60 EN Official Journal of the European Communities 22.12.1999 REPLIES OF THE OFFICE New premises (paragraph 5) The total area of the two buildings purchased by the Office is 1 150 m2. 
C 372/60 SV Europeiska gemenskapernas officiella tidning 22.12.1999 GEMENSKAPENS VXTSORTSMYNDIGHETS SVAR Nya byggnader (Punkt 5) Den totala ytan i de tv byggnader som vxtsortsmyndigheten frvrvat r 1 150 m2.
The area usable as offices is 418 m2 in the first building and 188 m2 in the second. 
Den anvndbara kontorsytan r 418 m2 i den frsta byggnaden och 188 m2 i den andra.
The remaining area is composed of utility areas that will be used for meeting rooms, waiting rooms, file deposi-tories, control rooms, washrooms and corridors. 
Resten utgrs av nyttoutrymmen som kommer att anvndas till mtesrum, vntrum, arkivrum, tekniska lokaler, hygienutrymmen och korridorer.
Concerning the refurbishment work, the Office will carefully respect the criteria of sound financial management mentioned in Article 2 of its Financial Regulation. 
Nr det gller ombyggnadsarbeten kommer vxtsortsmyndigheten att omsorgsfullt respektera de kriterier fr en sund ekonomisk frvaltning som avses i artikel 2 i dess budgetfrordning.
Advisory Committee on Procurement and Contracts - ACPC (paragraph 6) Except for exceptional cases that may justify submission of files to the ACPC by the President of the Office, the files, in keeping with past practice, will be submitted by a manager from the Financial and Administrative Unit of the Office. 
Rdgivande kommittn fr upphandling och avtal (Punkt 6) Frutom i undantagsfall, d det kan vara berttigat att vxtsortsmyndighetens ordfrande lmnar handlingar till den rdgivande kommittn fr upphandling och avtal, kommer handlingarna att lmnas av en administratr vid vxtsortsmyndighetens ekonomiska och administrativa enhet i enlighet med det hittills fljda frfarandet.
Language courses (paragraph 7) In the case mentioned by the Court, the draft decision submitted to the ACPC was justified by the good past experience with the provider of the services (language courses) and the attractive price of these services. 
Sprkkurser (Punkt 7) I det fall revisionsrtten nmner var beslutsunderlaget som lmnades till den rdgivande kommittn fr upphandling och avtal motiverat av de goda erfarenheter man tidigare haft av tjnsteleverantren (sprkkurser) och dennes tilltalande pris fr dessa tjnster.
In consideration of the observations issued by the Advisory Committee on Procurement and Contracts (ACPC), the contracts drawn up with this contractor (fixed-term contracts) were renewed only after an official evaluation of the courses by the participants (quality of the enterprise and teachers, content and quality of the courses). Furthermore, the improvement levels of the participantsŐ language skills was and is tested on a regular basis. 
Enligt yttrande frn den rdgivande kommittn fr upphandling och avtal kan kontrakten med denne tjnsteleverantr inte frnyas (tidsbegrnsade kontrakt) frrn kursdeltagarna gjort en regelmssig utvrdering av kurserna (fretagets kvalitet och lrarnas kompetens, kursernas innehll och kvalitet). Dessutom pr-vades, och prvas, utvecklingen av kursdeltagarnas sprkkunskaper regelbundet.
Staffing policy (paragraph 8) Eleven nationalities are currently represented on the OfficeŐs staff. 
Personalpolitik (Punkt 8) Elva nationaliteter r fr nrvarande representerade inom vxtsortsmyndighetens personal.
Through its new policy, the Office plans to phase out its use of agency workers, to extend the contracts of temporary staff and to organise competitions for certain staff posts within the Office, with a view to being established, in accordance with the procedures laid down in the Staff Regulations. 
Genom sin nya personalpolitik mnar vxtsortsmyndigheten fortlpande begrnsa anvndningen av inhyrd personal, frlnga kontrakten fr tillflligt anstllda och organisera uttagningsprov fr ett antal tjnster vid vxtsortsmyndigheten enligt de frfaranden som freskrivs i tjnstefreskrifterna.
Missions and reimbursement of expenses to experts and members of the administrative council (paragraphs 9 and 10) The Office undertakes to follow the reimbursement procedure recommended by the Court. 
Tjnsteresor och ersttning fr utgifter fr experter och frvaltningsrdsledamter (Punkt 9 och 10) Vxtsortsmyndigheten tar sig att flja det av revisionsrtten freslagna frfarandet fr ersttningar.
Delay in setting examination fees (paragraph 11) A call for expressions of interest was organised with a view to recruiting a specialised accounting company to draw up methods for calculating the costs of technical examinations, which shall apply to all examination offices. 
Frsening i faststllandet av kostnader fr provning (Punkt 11) En uppmaning till intresseanmlan organiserades fr att rekrytera en specialiserad bokfringsbyr fr att utarbeta metoder fr berkning av kostnader fr teknisk provning vilka skall glla fr alla bemyndigade provningsmyndigheter.
The administrative council has in its meeting of 28 and 29 September 1999 decided to continue until 1 January 1999 payment for tests performed on request of the Office on the basis of the so-called in/out principle (the examination fee received from an applicant is integrally paid to the examination office that tests the variety in question). 
P mtet den 28 och 29 september beslutade frvaltningsrdet att frlnga betalningen av de tekniska provningarna som grs p vxtsortsmyndighetens bestllning enligt Óin-outÓ-principen till den 1 januari 2001 (hela avgiften som skanden betalat till vxtsortsmyndigheten fr den tekniska provningen terbetalas till den provnings-myndighet som utfrt provningen av den berrda vxtsorten).
The Office is of the opinion that the level of technical fees on the average is in line with the testing costs involved. 
Enligt vxtsortsmyndighetens sikt motsvarar avgiftsbeloppen i genomsnitt de reella utgifterna fr provningen.
MAIN OBSERVATIONS ON THE IMPLEMENTATION OF THE BUDGET OF THE COMMUNITY PLANT VARIETY OFFICE (CPVO, ANGERS) FOR THE FINANCIAL YEAR ENDED 31DECEMBER1999....................................................... 
1Đ4 HUVUDSAKLIGA IAKTTAGELSER OM BUDGETGENOMF RANDET F R GEMENSKAPENS VXTSORTSMYNDIGHET (ANGERS) F R DET BUDGETR SOM AVSLUTADES DEN 31DECEMBER1999..........................................................
Analysisoftheimplementationofthebudget................................. 
5Đ15 Analysavbudgetgenomfrandet ..............................................
Accountingsystems..................................................... 
8 Finansiellabestmmelser ....................................................
Financial commitments covering several financial years . . . . . . . . . . . . . . . . . . . . . . . 
9Đ12 Bestmmelser om avgifter. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
WorkontheOfficeŐsnewheadquarters...................................... 
9 Bokfring av moms. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PaymentofFrenchfamilyallowances........................................ 
13 Franskafamiljefrmner.....................................................
13 ... 14 ... 15 ... ........... 
14 Frsenatfaststllandeavprovningskostnader.....................................
Tables1and2............................................................ 
15 Tabell1Đ2.................................................................. ...........
TheOfficeŐsreplies.......................................................... ........... 
Myndighetenssvar .......................................................... ........... Punkt
Until December 1998 the general Financial Regulation required expenditure to be charged inclusive of VAT, since VAT, once it had been refunded, could be used again. 
Till och med december 1998 freskrev den allmnna budgetfrordningen att momsutgifterna skulle bokfras inklusive moms. Den senare kunde efter terbetalning anvndas p nytt.
1. 
(2) Kommissionens frordning (EG) nr 1239/95 (EGT L 121, 1.6.1995, 3 s.
27.12.2000 EN Official Journal of the European Communities C 373/63 Table 2 Revenue and expenditure account for the financial years 1999 and 1998 Revenue Subsidy received from the Commission Other subsidies Fees Bank interest Recoverable VAT Miscellaneous revenue Expenditure Staff expenditure Ń Title I of the budget Payments Appropriations carried over Total revenue 1999 0 377 6 388 207 211 110 7 293 2 500 51 525 1 526 677 1 484 6763 529 4994 557 1 16 6 096 (1 000 EUR) 1998 0 306 4 873 263 5 443 1 948 37 1 776 222 497 1 293 5 772 Đ 329 5 131 197 Đ5 4 994 Buildings, equipment and miscellaneous administrative expenditure Ń Title II of the budget Payments Appropriations carried over Operating expenditure Ń Title III of the budget Payments Appropriations carried over Outturn for the financial year Total expenditure Balance carried over from previous financial year Appropriations carried over from previous financial year which lapse Exchange-rate differences Recovery of provisions Balance for the financial year NB: differences in totals are due to the effects of rounding. 
27.12.2000 SV Europeiska gemenskapernas officiella tidning C 373/63 Tabell 2 Inkomst-och utgiftsredovisning fr budgetren 1999 och 1998 Inkomster Bidrag frn kommissionen vriga bidrag Avgifter Bankrntor Uppbrd av moms vriga inkomster Utgifter Utgifter fr personal Đ avdelning I i budgeten Betalningar verfrda anslag Totalt inkomster (1 000 EUR) 1999 1998 0 0 377 306 6 388 4 873 207 263 211 110 7 293 5 443 2 500 1 948 51 37 525 1 776 1 526 222 677 497 1 484 1 293 6 763 5 772 529 Đ 329 4 994 5 131 557 197 1 Đ5 16 6 096 4 994 Byggnader, materiel och vriga administrativa utgifter Đ avdelning II i budgeten Betalningar verfrda anslag Driftsutgifter Đ avdelning III i budgeten Betalningar verfrda anslag Budgetrets resultat Saldo som verfrts frn det fregende budgetret verfrda anslag frn det fregende budgetret som frfallit Kursdifferenser Uttag av reserver Totalt utgifter Budgetrets saldo Anm.: De totala beloppen kan innehlla avvikelser beroende p avrundningar.
According to recent calculations, the level of remuneration, based on the Ôin-outŐ principle which the Office has applied up to now, in the majority of cases, falls below the level of real costs generated. 
Efter vad som kunnat utlsas av de senaste rkenskaperna, har den ersttningsniv som faststllts p grundval av Óin-outÓ-principen, vilken hitintills tillmpats av myndigheten, i flesta fall legat under den verkliga kostnadsnivn.
C 372/78 EN Official Journal of the European Communities REPORT on the financial statements of the Community Plant Variety Office for the financial year ended 31 December 2000, together with the OfficeŐs replies 28.12.2001 (2001/C 372/10) CONTENTS THECOURTŐSOPINION....................................................... 
C 372/78 SV Europeiska gemenskapernas officiella tidning RAPPORT om rsredovisningen fr Gemenskapens vxtsortsmyndighet fr det budgetr som slutade den 31 december 2000 samt myndighetens svar 28.12.2001 (2001/C 372/10) INNEHLLSF RTECKNING REVISIONSRTTENSUTTALANDE ..............................................
1-4 79 MAIN OBSERVATIONS ON THE IMPLEMENTATION OF THE BUDGET OF THE COMMUNITY PLANT VARIETY OFFICE (ANGERS) FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2000 5-30 79 Implementation of the budget and budgetary accounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
1Đ4 79 HUVUDSAKLIGA IAKTTAGELSER OM BUDGETGENOMF RANDET F R GEMENSKAPENS VXTSORTSMYNDIGHET (ANGERS) F R DET BUDGETR SOM SLUTADE DEN 31DECEMBER2000 ......................................................... 5Đ30 79 Budgetgenomfrandeochbudgetrkenskaper .................................... 5Đ8 79 rsredovisning och bokfring . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5-8 79 Financialstatementsandbookkeeping ......................................... 
9Đ12 79 Frvaltning ..............................................................
13-14 80 Managementofhumanresources ............................................. 
15Đ30 80 Personalpolitik .........................................................
15-30 80 Staff policy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
17 80 Utvecklingavmyndighetenspersonalstyrkaochverksamhet ..................... 18Đ27 80 Slutsats . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
15-16 80 Keeping of staff files . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
28Đ30 81 Tabell1Đ6.................................................................. ...........
82 TheOfficeŐsreplies ......................................................... ........... 
82 Myndighetenssvar .......................................................... ........... 85 Punkt Sida
28.12.2001 EN Official Journal of the European Communities C 372/79 THE COURTŐS OPINION 1. 
28.12.2001 SV Europeiska gemenskapernas officiella tidning C 372/79 REVISIONSRTTENS UTTALANDE 1.
This report is addressed to the Administrative Council of the Community Plant Variety Office, in accordance with Article 111(2) of Council Regulation (EC) No 2100/94 (1). 
Denna rapport riktas till frvaltningsrdet fr Gemenskapens vxtsortsmyndighet i enlighet med artikel 111.2 i rdets frordning (EG) nr 2100/94 (1).
The Court has examined the financial statements of the Community Plant Variety Office for the financial year ended 31 December 2000. 
Revisionsrtten har granskat rsredovisningen fr Gemenskapens vxtsortsmyndighet fr det budgetr som slutade den 31 december 2000.
In accordance with Article 110 of Council Regulation (EC) No 2100/94, the budget was implemented on the responsibility of the President of the Office. 
I enlighet med artikel 110 i rdets frordning (EG) nr 2100/94, har budgeten genomfrts under myndighetens ordfrandes ansvar.
This responsibility includes drawing up and presenting the financial statements (2) in accordance with the internal financial provisions provided for in Article 112 of Council Regulation (EC) No 2100/94 (3). 
Detta ansvar innefattar upprttandet och framlggandet av rsredovisningen (2) i enlighet med de interna finansiella bestmmelserna enligt artikel 112 i rdets frordning (EG) nr 2100/94 (3).
These have been adapted from generally accepted international auditing standards to reflect the particular nature of the Community context. 
Dessa har anpassats efter internationellt erknd god revisionssed och till de srskilda frhllandena inom gemenskapen.
The implementation of the budget for the financial year 2000 is presented in Table 1 (4). 
Budgetgenomfrandet fr budgetret 2000 visas i tabell 1 (4).
(2) In accordance with Article 111(2) of Council Regulation (EC) No 2100/94, the accounts for all the OfficeŐs revenue and expenditure for the financial year 2000 were drawn up on 16 March 2001, and were sent to the OfficeŐs Administrative Council, the Commission and the Court of Auditors, and the latter received them on 26 March 2001. 
(2) Som freskrivs i artikel 111.2 i rdets frordning (EG) nr 2100/94 har rkenskaperna fr myndighetens samtliga inkomster och utgifter fr budgetret 2000 upprttats den 16 mars 2001 och drefter verlmnats till myndighetens frvaltningsrd, kommissionen och revisionsrtten. Revisionsrtten mottog rkenskaperna den 26 mars 2001.
A summary of the balance sheet at 31 December 1999 and 31 December 2000 and of the revenue and expenditure account for the financial years 1999 and 2000 is given in the tables at the end of 3 this report. 
En sammanfattning av balansrkningen per den 31 december 1999 och den 31 december 2000 samt inkomst-och utgiftsredovisningen fr budgetren 1999 och 2000 terfinns i tabellerna i slutet av denna 3 rapport.
(4) OJ L 227, 1.9.1994, p. 
(4) EGT L 227, 1.9.1994, s.
28. () All the tables in this report have been calculated on the basis of the most precise values possible for the data used. 
28. () Alla tabeller i denna rapport visar berkningar med s exakta vrden som mjligt fr de anvnda uppgifterna.
These have been rounded up or down in the presentation of the figures, which may give the impression that calculation errors have been made. 
Siffrorna har avrundats vilket kan ge sken av berkningsfel.
A dash is used to indicate that a value is non-existent or nil, and 0,0 indicates a value below the rounding-off threshold. 
Ett streck anger att vrdet saknas eller r lika med noll, och 0,0 anger att vrdet r lgre n avrundningsgrnsen.
The most noteworthy point is the scale of the cancellations of appropriations carried over from 1999 (36 %), and more specifically the cancellations of operating appropriations (Title III), 0,9 million euro or 63 % of which had to be cancelled in 2000. 
Det mest pfallande r att en s stor del frfallit av anslagen som verfrdes frn 1999 (36 %) och d srskilt av driftsanslagen (avdelning III i budgeten) varav 0,9 miljoner euro, eller 63 %, mste dras tillbaka r 2000.
This phenomenon has become larger from year to year (0,2 million euro in 1998 and 0,5 million euro in 1999). 
Denna freteelse frstrks frn r till r (0,5 och 0,2 miljoner euro fr 1999 respektive 1998).
In order to carry over appropriations from one year to another, the Office calculates the appropriations to be carried over not on the basis of the real amounts still to be settled, but on the basis of the unutilised balance of provisional commitments. 
Fr att genomfra verfringar av anslag frn ett r till ett annat berknar myndigheten de anslag som skall verfras utifrn saldot fr preliminra taganden och inte utifrn de belopp som faktiskt terstr att reglera.
The Court (5) recommends that the Office hold discussions with the Commission to check that the Financial Regulation applicable to the general budget is suited to the OfficeŐs specific characteristics, not least in the light of the proposal for the recasting of the Financial Regulation presented by the Commission (6) and the CourtŐs opinion on that proposal (7). 
Revisionsrtten (5) rekommenderar att myndigheten inleder en diskussion med kommissionen fr att kontrollera att budgetfrordningen fr den allmnna budgeten r lmpad fr myndighetens srdrag, srskilt med tanke p kommissionens frslag till omarbetning (6) och revisionsrttens yttrande om detta frslag (7). rsredovisning och bokfring 9.
Tables 2 and 3 present, respectively, the revenue and expenditure account for the financial year 2000 and the balance sheet as at 31 December 2000. 
I tabellerna 2 och 3 visas inkomst-och utgiftsredovisningen fr budgetret 2000 respektive balansrkningen per den 31 december 2000.
Until now, the Office has not taken depreciation into account in its balance sheet. 
Hittills har myndigheten inte tagit upp avskrivningar i sin balansrkning.
This will be included in the balance sheet as of the financial year 2001. 
Dessa kommer att ing i balansrkningen frn budgetret 2001.