natgillin/translations-raw huggingface dataset:
This responsibility includes the drawing-up and presentation of the financial statements (2) in accordance with the internal financial provisions adopted on the basis of Article 112 of Council Regulation (EC) No 2100/94. 
I detta ansvar ingr att upprtta och lgga fram rsredovisningen (2) i enlighet med de interna finansiella bestmmelser som antagits enligt artikel 112 i rdets frordning (EG) nr 2100/94.
The Court is required pursuant to Article 248 of the Treaty establishing the European Community to examine these accounts. 
Enligt artikel 248 i Frdraget om upprttandet av Europeiska gemenskapen skall revisionsrtten granska dessa rkenskaper.
The Office was created by Regulation (EC) No 2100/94 of 27 July 1994 to grant industrial property rights for plant varieties that would be valid throughout the European Union. 
Myndigheten inrttades genom rdets frordning (EG) nr 2100/94 av den 27 juli 1994 fr att mjliggra beviljandet av ett industriellt rttsskydd fr vxtsorter som r giltigt i hela gemenskapen.
(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 2002 were drawn up on 16 September 2003 and forwarded to the Court of Auditors. 
(2) S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 2002 upprttats den 16 september 2003 och drefter verlmnats till revisionsrtten.
The Court received these accounts on 25 September 2003. 
Revisionsrtten erhll rkenskaperna den 25 september 2003.
Commitments against the appropriations for the financial year 2002 totalled 8,9 million euro. Payments made against the commitments amounted to 4,3 million euro and a total of 3,9 million euro was carried over. 
Av anslagen fr budgetret 2002 har taganden ingtts fr 8,9 miljoner euro, betalningar har gjorts fr 4,3 miljoner euro och 3,9 miljoner euro har verfrts. verfringarna fortstter att vara omfattande, srskilt vad gller anslagen till driftsutgifter.
The monitoring and recovery of non-recurring revenue could be improved. 
Uppfljningen och bevakningen av icke terkommande fordringar kan frbttras.
By way of example, the Office failed to seek payment from the Office for Official Publications of the European Communities of revenue totalling 0,1 million euro owed since 1999. Financial statements 9. 
Som exempel kan nmnas att myndigheten inte har krvt Byrn fr Europeiska gemenskapernas officiella publikationer p fordringar p 0,1 miljoner euro som r utestende sedan 1999. rsredovisning 9.
The revenue and expenditure account and the balance sheet published by the Office in its activity report for the financial year 2002 are shown in summary form in Tables 2 and 3. 
Den inkomst-och utgiftsredovisning och balansrkning som myndigheten offentliggr i sin verksamhetsrapport fr 2002 terges i sammanfattning i tabellerna 2 och 3.
The balance sheet as at 31 December 2002 mentions a reserve of 11 029 000 euro. 
I balansrkningen per den 31 december 2002 redovisades en reserv p 11 029 000 euro.
The reserve fund in question is the one provided for in Article 6(2)(d) of the OfficeŐs Financial Regulation. 
Detta gller sdana reserver som avses i artikel 6 d 2 i myndighetens budgetfrordning.
As the Office has its own resources, it may establish a reserve fund so as to preserve its self-financing capacity. 
Eftersom myndigheten frfogar ver egna medel kan den upprtta en reserv fr att bevara sin sjlvfinansieringskapacitet.
However, in keeping with the spirit of the basic Regulation, the Court asks the Office to ensure that this reserve does not needlessly exceed its envisaged financial requirements. 
I enlighet med grundfrordningens anda uppmanar revisionsrtten dock myndigheten att bevaka att denna reserv inte i ondan verstiger planerade finansieringsbehov.
The Office makes no checks to ensure that the charges and interest (615 000 euro in 2002) of which it is notified by its banks are accurate. 
Myndigheten kontrollerar inte att beloppen fr avgifter och rntor (615 000 euro 2002) som lmnas av dess bankfrbin-delser r korrekta.
C 319/78 EN Official Journal of the European Union 30.12.2003 Legality and regularity of the underlying transactions 13. 
C 319/78 SV Europeiska unionens officiella tidning 30.12.2003 De underliggande transaktionernas laglighet och korrekthet 16.
In order to receive Community protection, a new plant variety must display certain technical characteristics. 
Fr att kunna beviljas gemenskapsskydd mste en ny vxtsort kunna uppvisa vissa tekniska knnetecken.
These characteristics are verified by examination centres, according to a standard protocol, at the request and on behalf of the Office. 
Kontrollen av dessa knnetecken utfrs av underskningscentrum enligt ett standardprotokoll, p begran av myndigheten och fr dess rkning.
In some cases one of the characteristics of a plant variety cannot be verified on the basis of the standard protocol and the examination centre has to carry out additional work. 
I vissa fall kan en vxtsorts knnetecken inte kontrolleras enligt standardprotokollet och underskningscentrumet mste utfra kompletterade underskningar.
At the very least, the contracts between the Office and the examination centres should include the provisions covering these additional tests and the guarantees for ensuring that they are actually paid for. 
Avtalen mellan myndigheten och underskningscentrumen br tminstone innehlla bestmmelser fr dessa kompletterande tester och fr garantier fr att skerstlla att de betalas.
According to the applicable legislation, this type of payment should be made only on the basis of formal invoices (1) which explicitly mention the amount of VAT. 
Enligt gllande bestmmelser skall denna typ av betalning endast gras nr det finns en formell faktura (1) dr momsen r tydligt redovisad.
As regards the procedures for signing contracts, shortcomings were noted in estimates of the volume of services to be provided and in the procedures for evaluating bids. 
Nr det gller upphandlingsfrfaranden konstaterades brister i berkningen av omfattningen av det som skall levereras, liksom vid frfarandet fr utvrdering av anbud.
I of the Code gnral des impts franais: ÔTout assujetti doit dlivrer une facture ou un document en tenant lieu pour les biens livrs ou les services rendus  un autre assujetti ou  une personne morale non assujettie, ainsi que pour les acomptes perus au titre de ces oprations lorsquŐils donnent lieu  exigibilit de la taxeŐ [Every taxable person shall issue an invoice or acceptable substitute document in respect of goods supplied or services rendered to another taxable person or to a legal person not subject to taxation and, similarly, in respect of advanced payments received as part of such transaction when tax is due on them]. 30.12.2003 EN Official Journal of the European Union C 319/79 Origin of revenue Revenue received Allocation of expenditure committed paid carried over outstanding commitments paid appro-commit- priations ted paid carried over cancelled Revenue Expenditure Revenue entered in the final budget for the financial year Appropriations in the final budget Appropriations carried over from the previous financial year Available appropriations (2002 budget and financial year 2001) Own revenue 8,3 8,6 Title I Staff 3,6 3,5 2,8 0,0 0,8 0,0 0,0 0,2 0,4 0,1 0,1 0,0 3,7 3,5 2,8 0,1 1,3 0,9 0,7 0,0 0,8 0,2 0,5 Other revenue 1,8 0,0 Title II Administration 1,1 0,8 0,6 Financial revenue 0,5 0,6 Title III Operating activities 5,8 4,7 1,0 3,7 1,1 2,9 1,0 3,9 2,3 3,0 1,0 1,9 8,6 7,6 2,0 2,0 13,6 12,0 5,4 3,7 3,0 3,9 4,2 Total 10,5 9,2 Total 10,5 8,9 4,3 Source: Office data. 
I i den allmnna franska skattelagstiftningen dr det sgs att den skattskyldige skall lgga fram en faktura eller ett dokument med redovisning av de varor eller tjnster som levererats till en annan skattskyldig eller till en juridisk person som inte r skattskyldig, samt redovisa delbetalningar som erhllits fr dessa varor eller tjnster nr dessa innebr att skatt skall tas ut. 30.12.2003 SV Europeiska unionens officiella tidning C 319/79 Inkomsternas ursprung Faktiska inkomster Utgiftsfrdelning Anslag i den slutliga budgeten budgeten taganden betalda verfrda frfallna taganden betalda frfallna anslag taganden betalda verfrda frfallna Inkomster Utgifter Inkomster i den slutliga budgeten fr budgetret Anslag som verfrts frn det fregende budgetret Tillgngliga anslag (budgeten 2002 och budgetret 2001) Egna inkomster 8,3 8,6 Avdelning I Personal 3,6 3,5 2,8 0,0 0,8 0,0 0,0 0,0 3,7 3,5 2,8 0,0 0,8 vriga inkomster 1,8 0,0 Avdelning II Administration 1,1 0,8 0,6 0,2 0,4 0,1 0,1 0,1 1,3 0,9 0,7 0,2 0,5 Finansiella inkomster 0,5 0,6 Avdelning III Drift 5,8 4,7 1,0 3,7 1,1 2,9 1,0 1,9 8,6 7,6 2,0 3,7 3,0 Totalt 10,5 9,2 Tabell 1 Gemenskapens vxtsortsmyndighet Đ Budgetgenomfrandet fr budgetret 2002 Totalt 10,5 8,9 4,3 3,9 2,3 3,0 1,0 2,0 13,6 12,0 5,4 3,9 4,2 Klla: Uppgifter frn myndigheten.
These tables summarise the data provided by the Office in its own financial statements. 
Dessa tabeller redogr i sammanfattning fr de uppgifter som myndigheten framlagt i sin rsredovisning.
NB: Any discrepancies in the totals are due to the effect of rounding. entered cancelled cancelled Table 1 Community Plant Variety Office Ń Implementation of the budget for the financial year 2002 (EUR million) 
Anm.: Eventuella avvikelser i totalbeloppen beror p avrundningar. utestende (miljoner euro)
C 319/80 Revenue Own revenue Miscellaneous revenue Financial revenue Expenditure Staff Ń Title I of the budget Payments Appropriations carried over Administration Ń Title II of the budget Payments Appropriations carried over Operating activities Ń Title III of the budget Payments Appropriations carried over Outturn for the financial year (a-b) (1) Balance carried over from the previous financial year Appropriations carried over and cancelled Exchange-rate differences EN Official Journal of the European Union Table 2 Community Plant Variety Office Ń Revenue and expenditure account for the financial years 2002 and 2001 2002 8 564 61 615 9 240 2 807 26 570 163 975 3 699 8 239 1001 11 029 1 949 - 3 13 977 30.12.2003 (EUR 1 000) 2001 7691 463 535 8 688 2 767 27 565 141 1 048 2 873 7421 1267 8 644 1 122 -3 11 029 Total revenue (a) Total expenditure (b) Balance for the financial year (1) Calculated according to the principles laid down in Article 15 of Council Regulation (EC, Euratom) No 1150/2000 (OJ L 130, 31.5.2000, p. 8). 
C 319/80 Inkomster Egna inkomster Diverse inkomster Finansiella inkomster Utgifter Personal Đ avdelning I i budgeten Betalningar verfrda anslag Administration Đ avdelning II i budgeten Betalningar verfrda anslag Drift Đ avdelning III i budgeten Betalningar verfrda anslag Budgetrets resultat (a-b) (1) Saldo som verfrts frn det fregende budgetret verfrda anslag som frfallit Kursskillnader SV Europeiska unionens officiella tidning Tabell 2 Gemenskapens vxtsortsmyndighet Đ Inkomst-och utgiftsredovisning fr budgetren 2002 och 2001 2002 8 564 61 615 9 240 2 807 26 570 163 975 3 699 8 239 1001 11 029 1 949 - 3 13 977 30.12.2003 (1 000 euro) 2001 7691 463 535 8 688 2 767 27 565 141 1 048 2 873 7421 1267 8 644 1 122 -3 11 029 Totalt inkomster (a) Totalt utgifter (b) Budgetrets saldo (1) Berkning enligt principerna i artikel 15 i rdets frordning (EG, Euratom) nr 1150/2000 (EGT L 130, 31.5.2000, s.
30.12.2003 EN Official Journal of the European Union C 319/81 Table 3 Community Plant Variety Office Ń Balance sheet as at 31 December 2002 and 31 December 2001 Assets 2002 2 404 140 229 68 - 338 2 503 384 51 24 459 18 103 75 18 178 21 141 2001 2397 144 154 60 - 271 2 484 731 0 25 756 14702 75 14 777 18 017 Liabilities 2002 2 503 11 029 2 948 16 480 3 887 160 32 216 366 4 661 21 141 (EUR 1 000) 2001 2 484 8 644 2 385 13 513 3 041 618 14 528 303 4 504 18 017 Fixed assets Fixed capital Buildings Equipment and furniture Computer equipment Intangible assets Depreciation Current assets VAT to be recovered Recovery orders Sundry accounts receivable Cash accounts Banks Imprest account Subtotal Subtotal Subtotal Total Own capital Reserve Balance for the financial year Current liabilities Subtotal Automatic carryovers of appropriations Sundry accounts payable Salary deductions VAT/Other taxes Advances from customers Subtotal Total NB: Any discrepancies in totals are due to the effects of rounding. 
Klla: Uppgifter frn myndigheten. Deltotal Totalt skulder och eget kapital 4 661 21 141 2002 2001 2397 144 154 60 - 271 2 484 731 0 25 756 14702 75 14 777 18 017 Skulder och eget kapital Permanent kapital Eget kapital Reserv Budgetrets saldo Kortfristiga skulder 2002 2 503 11 029 2 948 16 480 2 404 140 18 103 Automatiska verfringar vriga skulder Lneavdrag 32 Moms/vriga skatter 216 Kundfrskott 366
C 319/82 EN Official Journal of the European Union 30.12.2003 THE OFFICEŐS REPLIES 8. 
C 319/82 SV Europeiska unionens officiella tidning 30.12.2003 MYNDIGHETENS SVAR 8.
For the follow-up of non-routine operations, the Office will take action to try to improve the follow-up of non-routine receipts. 
Fr uppfljningen av icke-rutinmssiga transaktioner kommer vxtsortsmyndigheten att vidta tgrder fr att enstaka inbetalningar skall fljas upp bttre.
The fees regulation has been revised with the aim of reducing the reserve to a level that is in line with the financial needs of the Office. 
Avgiftsfrordningen har reviderats fr att minska reserven till en niv som ligger i linje med vxtsortsmyndighetens behov.
The Office is considering the possibilities of checking the amounts of bank charges and interest reported by the banks. 
Vxtsortsmyndigheten beaktar mjligheterna att kontrollera de belopp fr bankavgifter och rnta som lmnas av bank-frbindelserna.
It will study the ways to improve the management and the follow-up of its VAT accounts. 
Den kommer att underska hur momsredovisningen kan administreras och fljas upp bttre.
The practice described by the Court has been discontinued. 
Den praxis som revisionsrtten redogr fr har ndrats.
Since the beginning of 2003 provisional commitments are registered as such, rather than as Ôpre-commitmentsŐ. 
Sedan brjan av 2003 registreras preliminra taganden som sdana snarare n som Ópre-commitmentsÓ.
The Office will insist on receiving invoices in full compliance with the applicable law. 
Vxtsortsmyndigheten kommer att insistera p att f fakturor i verensstmmelse med gllande lag.
In the future, the Office will take measures to evaluate as precisely as possible the expected values of the contract. 
I framtiden skall vxtsortsmyndigheten se till att kontraktens frvntade vrden berknas s exakt som mjligt.
30.12.2004 EN Official Journal of the European Union REPORT on the annual accounts of the Community Plant Variety Office for the 2003 financial year together with the OfficeŐs replies C 324/99 (2004/C 324/14) CONTENTS INTRODUCTION ........................................................... 
30.12.2004 SV Europeiska unionens officiella tidning RAPPORT om rsredovisningen fr Gemenskapens vxtsortsmyndighet fr budgetret 2003 samt myndighetens svar C 324/99 (2003/C 324/14) INNEHLLSF RTECKNING INLEDNING ...............................................................
6-10 Tables1to4 .......................................................................... 
Tabell1Đ4 ............................................................................
TheOfficeŐsreplies .................................................................... 
Myndighetenssvar ....................................................................
Paragraph Page 100 100 100 101 105 1 2-5 
Punkt Sida 100 100 100 101 105 1 2Đ5 6Đ10
C 324/100 EN Official Journal of the European Union 30.12.2004 INTRODUCTION 1. 
C 324/100 SV Europeiska unionens officiella tidning 30.12.2004 INLEDNING 1.
The Community Plant Variety Office (hereinafter referred to as the Office) was created by Council Regulation (EC) No 2100/94 of 27 July 1994 (1). 
Gemenskapens vxtsortsmyndighet (nedan kallad myndigheten) inrttades genom rdets frordning (EG) nr 2100/94 av den 27 juli 1994 (1).
Its main purpose 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 underska anskningar om beviljande av gemenskapens vxtfrdlarrtt som industriellt rttsskydd fr vxtsorter i gemenskapen samt lta utfra ndvndiga tekniska provningar vid behriga myndigheter i medlemsstaterna.
Table 1 summarises the powers and responsibilities of the Office on the basis of the information supplied by it. 
I tabell 1 ges en sammanfattning av myndighetens behrighet och verksamhet som baseras p uppgifter frn myndigheten.
This opinion is addressed to the Administrative Council of the Office, pursuant to Article 111(2) of Council Regulation (EC) No 2100/94. 
Detta uttalande riktas till myndighetens frvaltningsrd i enlighet med artikel 111.2 i rdets frordning (EG) nr 2100/94.
The Court has examined the OfficeŐs annual accounts for the financial year ended 31 December 2003. 
Revisionsrtten har granskat rsredovisningen fr myndigheten fr det budgetr som slutade den 31 december 2003.
In accordance with Article 110 of Council Regulation (EC) No 2100/94, the OfficeŐs budget was implemented on the responsibility of its President. 
I enlighet med artikel 110 i rdets frordning (EG) nr 2100/94 har budgeten genomfrts under ordfrandens ansvar.
This responsibility includes the drawing-up and presentation of the accounts (2) in accordance with the internal financial provisions adopted on the basis of Article 112 of Council Regulation (EC) No 2100/94. 
I detta ansvar ingr att upprtta och lgga fram rkenskaperna (2) i verensstmmelse med de interna finansiella bestmmelser som antagits i enlighet med artikel 112 i rdets frordning (EG) nr 2100/94.
It examined the accounting documents and applied the auditing procedures it considered necessary in the context. 
Revisionsrtten har granskat bokfringsmaterialet och vidtagit de granskningstgrder som ansetts ndvndiga i sammanhanget.
The implementation of the appropriations for the 2003 financial year and of the appropriations carried over from the previous year is shown in Table 2. 
Utnyttjandet av anslagen fr budgetret 2003 och av de anslag som frts ver frn det fregende budgetret redovisas i tabell 2.
The revenue and expenditure account and the balance sheet published by the Office for the financial year 2003 are shown in summary form in Tables 3 and 4. 
Myndighetens inkomst-och utgiftsredovisning samt balansrkning fr budgetret 2003 sammanfattas i tabellerna 3 och 4.
Article 8 of the OfficeŐs new financial regulation provides that the budget shall contain differentiated appropriations, which make a distinction between commitment appropriations and payment appropriations. 
I artikel 8 i myndighetens nya budgetfrordning sgs att budgeten innehller differentierade anslag fr vilka man mste skilja mellan tagandebemyndiganden och betalningsbemyndiganden.
Even though the 2003 budget was adopted before the new rules and only contains non-differentiated appropriations, at the moment of closure of the accounts the Office considered the appropriations under Title III, which finance its operations, to be differentiated. 
Trots att budgeten fr 2003 antogs fre de nya bestmmelserna och endast omfattar icke-differentierade anslag, har myndigheten vid avslutandet av sina rkenskaper betraktat anslagen under avdelning III i sin budget som differentierade och anvnt dem fr att finansiera verksamheten.
In order to take this approach, the Office ought to have adopted an amending budget that distinguished, with appropriate comments, between the commitment appropriations and the payment appropriations. This was not the case. 
Fr att kunna gra detta borde myndigheten ha antagit en ndringsbudget dr man skiljde p tagandebemyndiganden och betalningsbemyndiganden och som innehll lmpliga anmrkningar, vilket inte gjordes.
The balance sheet shows an unrecovered sum of 216 048 euro of VAT paid between 1997 and 2001. 
I balansrkningen finns ett ej tervunnet belopp p 216 048 euro i moms som betalats mellan 1997 och 2001.
Most of this sum (206 553 euro) may be attributed to requests for repayment which have been refused by the French authorities. 
Till strsta delen (206 553 euro) r detta krav p terbetalning som bestrids av de franska myndigheterna.
The Office should first examine the possible legal means of recovering this sum and then make the necessary adjustments. 
Myndigheten br underska de rttsliga mjligheterna att tervinna denna moms och sedan gra ndvndiga korrigeringar.
Article 42(1)(e) of the OfficeŐs financial regulation provides that the accounting officer shall validate the systems laid down by the authorising officer to supply or justify accounting information. 
Enligt artikel 42.1 e i myndighetens budgetfrordning skall rkenskapsfraren godknna de system som utanordnarna utformar fr att leverera eller styrka bokfringsuppgifter. S har nnu inte skett.
The OfficeŐs accounting system is made up of three computerised systems, one for the administration of applications for the grant of Community plant variety rights (PVR), one for the budgetary accounts (SI2) and one for the general accounts. 
Myndighetens redovisningssystem bestr av tre datasys-tem: ett system fr handlggning av anskningar om beviljande av gemenskapens vxtfrdlarrtt (PVR), ett system fr budgetrkenskaper (SI2) och system fr allmnna rkenskaper.
The Office ought to work towards integrating these systems, so as to eliminate themany minor errors thatarise from the use of non-accounting procedures that multiply the number of data acquisition operations. 
Myndigheten br arbeta fr att integrera dessa system fr att undanrja det stora antalet mindre felaktigheter som beror p de mnga inmatningar av uppgifter som i sin tur hrrr frn anvndning av frfaranden utanfr bokfringen.
For the Court of Auditors Juan Manuel FABRA VALLS President (1) OJ L 227, 1.9.1994, p. 
Fr revisionsrtten Juan Manuel FABRA VALLS Ordfrande (1) EGT L 227, 1.9.1994, s.
(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 2003 were drawn up on 25 March 2004 and forwarded to the Court of Auditors. 
(2) Somfreskrivsiartikel111.2irdetsfrordning(EG)nr2100/94har de slutliga rkenskaperna fr myndighetens samtliga inkomster och utgifter fr budgetret 2003 upprttats den 25 mars 2004 och drefter verlmnats till revisionsrtten.
The Court received these accounts on 24 September 2004. 
Revisionsrtten mottog rkenskaperna den 24 september 2004.
30.12.2004 EN Official Journal of the European Union C 324/101 Areas of Community competence deriving from the Treaty Competence of the Office as defined in Council Regulation (EC) No 2100/94 of 27 July 1994 Governance 1. 
30.12.2004 SV Europeiska unionens officiella tidning C 324/101 Gemenskapens behrighetsomrde enligt frdraget Myndighetens behrighet enligt rdets frordning (EG) nr 2100/94 av den 27 juli 1994 Medel till myndighetens frfogande Produkter och tjnster 2003 Fri rrlighet fr varor Ml Uppgift Slutlig budget: Behandlade anskningar: 2 516 (2 223) 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.