natgillin/translations-raw huggingface dataset:
Discharge authority Parliament on a recommendation from the Council Non-budgetary: 30.12.2004 EN Official Journal of the European Union C 324/95 Source of revenue Revenue entered in the final budget for the financial year Revenue received Allocation of expenditure commit- Community subsidies 6,5 0,1 5,6 0,2 Title I Staff ing 2,8 2,7 2,6 0,1 0,1 0,2 0,1 0,1 3,0 2,9 2,7 0,1 0,2 Other revenue 0,6 0,5 0,4 0,1 0,1 0,1 0,0 0,0 0,6 0,6 0,4 0,1 0,1 Operatingactivities 3,2 2,8 1,7 1,2 0,4 1,2 1,0 0,2 4,4 4,0 2,7 1,2 0,5 Revenue Expenditure Title II Administration Title III Table 2 European Monitoring Centre on Racism and Xenophobia Ń Implementation of the budget for the 2003 financial year Final budget appropriations Appropriations carried over from the previous financial year Available appropriations (2003 budget and financial year 2002) appro-entered com-paid carried can-ments paid can-pria- com-paid carried cancelled mitted over celled out-celled tions mitted over stand-Total 6,6 6,0 4,7 1,3 0,6 1,5 1,2 0,3 8,1 7,5 5,9 1,3 0,9 Source: Data supplied by the Centre. 
30.12.2004 SV Europeiska unionens officiella tidning C 324/95 Inkomsternas ursprung Inkomster i den slutliga budgeten fr budgetret Anslag i den slutliga budgeten budge-tagan- betalda verfr- ende betalda fr-anslag tagan-betalda ver-frfallna Inkomster Utgifter Faktiska inkomster Utgiftsfrdelning utest-Bidrag frn gemenskapen 6,5 5,6 Personal 2,8 2,7 vriga inkomster 0,1 0,2 Avdelning II Administration 0,6 0,5 3,2 2,8 2,6 0,1 0,1 0,4 0,1 0,1 0,2 0,1 0,1 0,0 0,1 3,0 0,0 0,6 2,9 2,7 0,1 0,2 0,6 0,4 0,1 0,1 Totalt 6,6 6,0 Klla: Uppgifter frn centrumet.
These tables summarise the data supplied by the Centre in its own accounts. 
I tabellerna sammanfattas de uppgifter som centrumet har lagt fram i sina rkenskaper.
Total 6,6 NB: Totals may include differences due to rounding. 
Totalt 6,6 5,8 Anm.: Eventuella differenser i totalbeloppen beror p avrundning.
5,8 (million euro) C 324/96 EN Official Journal of the European Union 30.12.2004 Table 3 European Monitoring Centre on Racism and Xenophobia Ń Revenue and expenditure account for the financial years 2003 and 2002 Revenue Community subsidies Other revenue Financial revenue PHARE 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 PHARE expenditure Payments Appropriations carried over Total revenue (a) 2003 7 318 374 21 676 8 389 2 618 64 412 51 1 678 1 162 377 694 7 055 1 334 Đ 1 579 301 38 5 98 (1 000 euro) 2002 4 320 43 4 363 2 416 187 377 60 1 686 1 234 5 960 1 597 Đ8 52 151 2 Đ 179 1 579 Total expenditure (b) Outturn for the financial year (a Đ b) Đ Đ Balance carried over from the previous financial year Appropriations carried over, cancelled Appropriations for re-use from the previous financial year, not used Exchange-rate differences Amounts refunded to the Commission Balance for the financial year NB: Totals may include differences due to rounding. 
C 324/96 SV Europeiska unionens officiella tidning 30.12.2004 Tabell 3 Europeiska centrumet fr vervakning av rasism och frmlingsfientlighet Đ Inkomst-och utgiftsredovisning fr budgetren 2003 och 2002 Inkomster Bidrag frn gemenskapen vriga inkomster Finansiella inkomster Inkomster frn PHARE Utgifter Personal Đ Avdelning I i budgeten Betalningar verfrda anslag Administration Đ Avdelning II i budgeten Betalningar verfrda anslag Drift Đ Avdelningar III i budgeten Betalningar verfrda anslag Utgifter fr PHARE Betalningar verfrda anslag Totalt inkomster (a) 2003 7 318 374 21 676 8 389 2 618 64 412 51 1 678 1 162 377 694 7 055 1 334 Đ 1 579 301 38 5 98 (1 000 euro) 2002 4 320 43 4 363 2 416 187 377 60 1 686 1 234 5 960 1 597 Đ8 52 151 2 Đ 179 1 579 Totalt utgifter (b) Budgetrets resultat (a Đ b) Đ Đ 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 Belopp fr teranvndning som frts ver frn det fregende budgetret och som inte utnyttjats Kursdifferens terbetalning till kommissionen Budgetrets saldo Anm.: Eventuella differenser i totalbeloppen beror p avrundning.
These tables summarise the data supplied by the Centre in its own accounts. 
I tabellen sammanfattas de uppgifter som centrumet lagt fram i sina rkenskaper.
30.12.2004 EN Official Journal of the European Union C 324/97 Table 4 European Monitoring Centre on Racism and Xenophobia Ń Balance sheet at 31 December 2003 and 31 December 2002 Sundry accounts receivable Recoverable VAT PHARE subsidy Cash accounts Bank accounts 77 66 456 541 169 0 Subtotal 725 621 ASSETS (1 000 euro) 2002 183 Đ 1 579 Đ 1 396 1 482 225 507 2 214 99 99 917 2003 2002 72 70 148 140 250 235 Đ 362 Đ 262 Subtotal 108 183 Community subsidies Advances 0 1 LIABILITIES 2003 108 98 207 1 277 275 454 694 2 700 0 2 906 Fixed assets Own capital Computer software Computer equipment Equipment and furniture Depreciation Current assets Own capital Balance for the financial year Current liabilities Automatic carry-overs Sundry accounts payable VAT to be paid PHARE liabilities Suspense accounts and adjustment accounts Sums to be reused Subtotal Subtotal Subtotal Total 23 13 Subtotal Total 2 073 113 2 073 113 2 906 917 NB: Totals may include differences due to rounding. 
30.12.2004 SV Europeiska unionens officiella tidning Tabell 4 Europeiska centrumet fr vervakning av rasism och frmlingsfientlighet Đ Balansrkning per den 31 december 2003 och den 31 december 2002 C 324/97 (1 000 euro) 2002 183 Đ 1 579 Đ 1 396 1 482 225 507 2 214 99 99 917 TILLGNGAR 2003 2002 SKULDER OCH EGET KAPITAL Eget kapital Eget kapital Budgetrets saldo Kortfristiga skulder Automatiska verfringar vriga kortfristiga skulder Moms att betala Skulder till PHARE Bevaknings-och regleringskonton Inkomster fr teranvndning 2003 108 98 207 1 277 275 454 694 2 700 0 2 906 Anlggningstillgngar Dataprogram 72 Datautrustning 148 70 140 235 Đ 262 183 13 1 66 541 0 621 113 113 917 Anlggningar och inventarier Avskrivningar Kortfristiga fordringar Bidrag frn gemenskapen Frskott vriga kortfristiga fordringar Momsfordran Bidrag frn PHARE Likvida medel Banktillgodohavanden Deltotal Deltotal Deltotal Totalt 250 Đ 362 108 23 0 77 456 169 725 2 073 2 073 2 906 Deltotal Deltotal Deltotal Totalt Anm.: Eventuella differenser i totalbeloppen beror p avrundning.
The tables summarise the data supplied by the Centre in its own accounts. 
I tabellen sammanfattas de uppgifter som centrumet lagt fram i sina rkenskaper.
C 324/98 EN Official Journal of the European Union 30.12.2004 THE MONITORING CENTREŐS REPLIES 7. 
C 324/98 SV Europeiska unionens officiella tidning 30.12.2004 CENTRUMETS SVAR 7.
In 2003 the execution of the budget and the implementation of the Work Programme were again affected adversely by the low level of payment appropriations available to the EUMC. 
Genomfrandet av budgeten och arbetsprogrammet under 2003 pverkades negativt p grund av den lga nivn p betalningsbemyndiganden som EUMC hade under ret.
In July 2003 the EUMC requested additional payment appropriations that were ultimately received only in December 2003. 
I juli 2003 krvde EUMC ytterligare anslag som slutligen mottogs frst i december 2003.
The EUMC would also like to emphasise the fact that in some Member States the official data that is used by the RAXEN network is not published until September. 
EUMC vill ven pongtera det faktum att i vissa medlemsstater publiceras inte de offentliga uppgifter som anvnds i RAXEN-ntverket frrn i september.
Despite all of the above, the level of carry-overs has decreased in comparison to 2002, as indicated by the Court. 
Trots det som angivits ovan minskade antalet verfringar jmfrt med 2002 ssom revisionsrtten ppekat.
The EUMC will continue its efforts to further improve the situation. 
EUMC kommer att fortstta att gra anstrngningar fr att frbttra situationen.
The EUMC agrees with the observation made by the Court and has taken appropriate measures in 2003 to prevent this occurring in the future. 
EUMC instmmer i revisionsrttens iakttagelse och har vidtagit lmpliga tgrder under 2003 fr att undvika problem av dessa slag i framtiden.
The EUMC decided not to publish its PHARE budget in an amending budget because the project dealt with non-Member States, therefore it was not within the scope of the EUMCŐs mandate as defined in its basic regulation. 
EUMC beslutade att inte publicera PHARE-budgeten i en ndringsbudget eftersom projektet omfattade icke medlemsstater. Det lg drfr inte inom EUMC:s uppdragsomrde enligt grundfrordningen.
However, given the CourtŐs observation, the EUMC has included the PHARE project budget in its amending budget 2004. 
Emellertid har EUMC till fljd av revisionsrttens iakttagelse inbegripit budgeten fr PHARE-projekt i ndringsbudgeten fr 2004.
10 and 11. 
10 och 11.
The EUMC agrees with the observation made by the Court and has taken measures to improve the controls over the creation of recovery orders. 
EUMC instmmer i revisionsrttens iakttagelse och har vidtagit tgrder fr att frbttra kontrollen ver utfrdande av betalningskrav.
The EUMC re-calculated and re-submitted its claim for the reimbursement of the amount of EUR 333 474 in VAT outstanding, which the Austrian authorities settled in June 2004. 
EUMC rknade om och lmnade p nytt in kravet p tillbakabetalning av ett utestende momsbelopp p 333 474 euro som sterrikiska myndigheter betalade i juni 2004.
Regarding the EUR 78 000, the EUMC has amended its accounts accordingly. 
Betrffande beloppet p 78 000 euro har EUMC ndrat sina rkenskaper med hnsyn drtill.
The VAT is now analyzed on a regular basis. 
Momsen kontrolleras nu regelbundet.
The EUMC agrees with the CourtŐs observations and has, as a result, re-enforced internal controls with the introduction of a procurement helpdesk and additional training. 
EUMC instmmer med revisionsrttens iakttagelser och har fljaktligen frstrkt de interna kontrollerna genom att infra en upphandlingshjlpcentral och mer utbildning.
The EUMC would like to point out that an open call for tender had been planned for 2003 but could not be implemented due to a lack of human resources (see reply to point 14). 
EUMC skulle vilja framhlla att ett ppet anbudsfrfarande hade planerats fr 2003 men att det inte kunde genomfras eftersom det inte fanns tillrckligt med personal (se svar p punkt 14).
The EUMC made an open call for tender in 2004 for a framework contract for the organisation of meetings. 
EUMC utfrdade en ppen anbudsinfordran 2004 fr ett ramavtal fr organisation av mten.
The company that won this tender is the same company that was used throughout 2003. 
Det fretag som vann anbudsfrfarandet r samma fretag som anlitades under hela 2003.
The fact that this company was selected following the correct procurement procedure in the years prior to 2003, in the opinion of the EUMC, suggests that there were no material adverse financial consequences. 
Det faktum att detta fretag valdes ut efter regelrtt anbudsfrfarande ren fre 2003 tyder enligt EUMC p att det inte frelg ngra materiella negativa ekonomiska effekter.
Given the small size of the EUMC and the absence of permanent posts, a decision was made to fill the vacant temporary posts via internal competition so as to provide staff with a certain career perspective and to fill two key positions as rapidly as possible. 
Med tanke p EUMC:s ringa storlek och att det inte finns ngra fasta tjnster togs ett beslut om att tillstta lediga tillflliga tjnster via intern uttagning s att personalen fr ett visst karrirsper-spektiv och att tillstta tv nyckelpositioner s snart som mjligt.
The EUMC has, however, decided that in the future internal competitions will only be made if a certain level of competition is guaranteed. 
EUMC bestmde dremot att interna uttagningar i framtiden kommer att ga rum endast om en viss konkurrensniv garanteras.
7-10 Tables1to4 .......................................................................... 
Tabell1Đ4 ............................................................................
Paragraph Page 98 98 98 100 104 1-2 3-6 
Punkt Sida 98 98 98 100 104 1Đ2 3Đ6 7Đ10
C 332/98 EN Official Journal of the European Union 28.12.2005 INTRODUCTION 1. 
C 332/98 SV Europeiska unionens officiella tidning 28.12.2005 INLEDNING 1.
The European Monitoring Centre on Racism and Xenophobia (Ôthe CentreŐ) was established by Council Regulation (EC) No 1035/97 of 2 June 1997 (1). 
Europeiskt centrum fr vervakning av rasism och frmlingsfientlighet (nedan kallat ÓcentrumetÓ) inrttades genom rdets frordning (EG) nr 1035/97 av den 2 juni 1997 (1).
The CentreŐs primary tasks are to provide the Union and the Member States with reliable information on racism, xenophobia and anti-Semitism in the Union and to cooperate with the Council of Europe in these areas. 
Centrumets huvuduppdrag r att frse gemenskapen och medlemsstaterna med tillfrlitlig information om freteelser som rasism, frmlingsfientlighet och antisemitism inom unionen och att samarbeta med Europardet p dessa omrden.
Table 1 summarises the CentreŐs competencies and activities on the basis of information it has supplied. 
I tabell 1 ges en sammanfattning av centrumets behrighet och verksamhet som baseras p uppgifter frn centrumet.
For information purposes the annual accounts drawn up by the Centre for the financial year 2004 are summarised in Tables 2, 3 and 4. 
I informationssyfte sammanfattas centrumets rsredovisning fr budgetret 2004 i tabellerna 2, 3 och 4.
The CentreŐs accounts for the financial year ended 31 December 2004 (3) were drawn up by its Director, pursuant to Article 12 of Regulation (EC) No 1035/97, and sent to the Court, which is required to give its opinion on their reliability and on the legality and regularity of the underlying transactions. 
Centrumets rkenskaper fr det budgetr som slutade den 31 december 2004 (3) upprttades av dess direktr i enlighet med artikel 12 i frordning (EG) nr 1035/97 och verlmnades till revisionsrtten som skall uttala sig om rkenskapernas tillfrlitlighet och de underliggande transaktionernas laglighet och korrekthet.
(3) These accounts were drawn up on 27 June 2005 and received by the Court on 19 September 2005. 
(3) Rkenskaperna upprttades den 27 juni 2005 och togs emot av revisionsrtten den 19 september 2005.
Legality and regularity of the underlying transactions Except for the situations described in points 9 and10, the transactions underlying the CentreŐs annual accounts, taken as a whole, are legal and regular. 
De underliggande transaktionernas laglighet och korrekthet Med undantag fr de frhllanden som beskrivs i punkterna 9 och 10 r de transaktioner som ligger till grund fr centrumets rsredovisning som helhet lagliga och korrekta.
The cancellations of the appropriations carried over from the previous financial year remained at the same level (20 %) as last year. 
Omfattningen av anslag som verfrts frn det tidigare budgetret och frfallit r samma (20 %) som frra ret.
There is a need for the Centre to improve the way carry-overs are established (4). 
Centrumet behver frbttra sin metod fr berkning av verfringar (4).
These standards have not yet been formally adopted by the CentreŐs Management Board as required by its Financial Regulation (5). 
Dessa har nnu inte antagits formellt av centrumets styrelse ssom anges i dess budgetfrordning (5).
A risk analysis should be carried out in order to assess their relevance. 
Det br gras en riskanalys fr att faststlla deras relevans.
The ex-ante verification checklists should be improved and filled in all cases. 
Checklistorna fr frhandskontroller br frbttras och alltid fyllas i.
The Centre annually carries out a tendering procedure for selecting 25 national focal points under RAXEN (6). 
Centrumet genomfr varje r ett upphandlingsfrfarande fr att vlja ut 25 nationella kontaktpunkter fr Raxen (6).
Contrary to the CentreŐs rules for the implementation of its financial regulation (7), the relative weighting to be applied in order to determine the most economically advantageous offers were included neither in the procurement notice nor the tender documents. 
I strid med genomfrandebestmmelserna till centrumets budgetfrordning (7) uppgavs inte den relativa viktning som tillmpades fr att faststlla de ekonomiskt mest frdelaktiga anbuden i vare sig meddelandet om anbudsinfordran eller upphandlingsdokumentationen.
One out of the 25 contracts (8) was not awarded to the offer identified as being the most economically advantageous. 
Ett av de 25 kontrakten (8) tilldelades inte den anbudsgivare vars anbud var det ekonomiskt mest frdelaktiga.
(4) Notwithstanding the above the level of carry-over of appropriations under Title III, ÔOperating activitiesŐ significantly decreased (from 36 % in 2003 to 19 % in 2004). 
(4) Trots vad som sgs ovan minskade omfattningen av verfrda anslag under avdelning III ÓDriftÓ betydligt (frn 36 % 2003 till 19 % 2004).
This is the result of a more detailed assessment at year end to identify which obligations will give rise to payments in the following financial year. 
Detta beror p att det gjordes en grundligare genomgng vid rets slut fr att faststlla vilka taganden som kommer att ge upphov till betalning under det kommande ret.
(5) See Article 38(4) of the CentreŐs financial regulation. 
(5) Se artikel 38.4 i centrumets budgetfrordning.
(6) See Table 1. 
(6) Se tabell 1.
(7) Article 116(3) of the CentreŐs Regulation laying down detailed rules for the implementation of its Financial Regulation. 
(7) Artikel 116.3 i centrumets frordning om genomfrandebestmmelser fr budgetfrordningen.
(8) Amounting to 70 000 euro in total. 
(8) P sammanlagt 70 000 euro.
28.12.2005 EN Official Journal of the European Union C 332/99 10. 
28.12.2005 SV Europeiska unionens officiella tidning C 332/99 10.
In the case of one contract for the provision of administrative services (1) the documents relating to the tendering procedure used could not be traced. 
Fr ett kontrakt p leverans av administrativa tjnster (1) kunde inte dokumentationen i samband med upphandlingsfrfarandet spras.
In another similar case, the services were directly awarded although, there was no reason justifying such procedure (2). 
I ett annat liknande fall tilldelades tjnsterna direkt, trots att det saknades skl som motiverade ett sdant frfarande (2).
In a last case (3), the contract was not awarded to the lowest bidder. 
I ett sista fall (3) tilldelades inte kontraktet till den anbudsgivare som hade lmnat det lgsta anbudet.
For the Court of Auditors Hubert WEBER President (1) Maintenance of 25 000 euro. photocopiers amounting to approximately (2) Security of the building amounting to approximately 92 000 euro. 
Fr revisionsrtten Hubert WEBER Ordfrande (1) Underhll av kopieringsmaskiner p omkring 25 000 euro. (2) Byggnadens skerhet p omkring 92 000 euro.
(3) Printing of Annual Report amounting to approximately 35 000 euro. 
(3) Tryckning av rsrapporten p omkring 35 000 euro.
C 332/100 EN Official Journal of the European Union 28.12.2005 Areas of Community competence deriving from the Treaty Competence of the Centre as specified in the Council Regulation (Council Regulation (EC) No 1035/97 of 2 June 1997) Governance 1. 
C 332/100 SV Europeiska unionens officiella tidning 28.12.2005 Gemenskapens behrighetsomrde enligt frdraget Centrumets behrighet enligt rdets frordning (EG) nr 1035/97 av den 2 juni 1997 Organisation 1.
Management Board Resources made available to the Centre in 2004 (2003 data) Products and services supplied in 2004 Free circulation of goods Objectives Tasks Final budget: 7,9 million euro (6,6 million euro) including Community contribution: 99 % (99 %). 
Styrelse Medel till centrumets frfogande 2004 Produkter och tjnster som tillhandahllits under 2004 Fri rrlighet fr varor och personer. Ml Uppgift Slutlig budget 7,9 miljoner euro (6,6 miljoner euro) varav bidrag frn gemenskapen: 99 % (99 %).
ORAXEN: and persons. Freedom of establishment. Ń To provide the Community and its Member States with objective, reliable and comparable data at European level on the phenomena of racism, xenophobia and anti-Semitism. 
Ń Frse gemenskapen och Ń dess medlemsstater med objektiva, tillfrlitliga och jmfrbara uppgifter om freteelser som rasism, frmlingsfientlighet och Ń antisemitism p europeisk Underska omfattningen p och utvecklingen av rasistiska och frmlingsfientliga freteelser.
Composition number of contributions through the 25 national focal points: 389 Source: Information sent by the Centre. 
Sammansttning Antalet bidrag frn de 25 nationella kontaktpunkterna: 389.
Ń To collect and analyse information, via the European Racism and Xenophobia Information Network (RAXEN), and in particular: posts occupied: 30 (26) Ń To carry out scientific surveys. 
Ń Nra samarbeta med Europardet fr att undvika dubbelarbete och se till att verk-Ń samheten ger ett mervrde. frmlingsfientlighet (Raxen).
To adopt the work programme and the general annual report. 
Anta arbetsprogrammet och den allmnna rliga rapporten.
Total staff: 34 (30) Assigned to the following duties: operational: 21 (17) administrative: 8 (8) mixed: 5 (5). number of reports: 9 number of meetings: Ń Annual Report: 2 EUMC News: 2 Ń To encourage widespread dissemination of such information. 
Samla in och analysera 34 (30) tjnster enligt tjnstefrteckningen, 41 sammantrden med externa utvrderare av Raxen, Utfra vetenskapliga underskningar. Personalstyrka totalt: 34 (30) varav anstllda med Đ uppgifter inom verksamheten: 21 (17) Đ administrativa uppgifter: 8 (8) Đ blandade uppgifter: 5 (5).
Staff numbers at 31 December 2004: Number of meetings: Ń One representative of the Commission Ń Two other members of the Management Board. 
Samarbete med medlemsstater och andra institutioner (antal evenemang som anordnats gemensamt): Ń Fretrdare fr kommissionen.
Director Appointed by the Management Board on a proposal from the Commission. 
Direktr Utses av styrelsen p frslag frn kommissionen.
34 (30) posts in establishment plan, 41 meetings for the external evaluators of ORAXEN, 28.12.2005 EN Official Journal of the European Union C 332/101 Source of revenue Revenue entered in the final budget for the financial year Revenue received Allocation of expenditure commit- appro-paid can-pria- com-paid carried can-Community subsidies Title I Staff 85 586 64 47 17 3 380 2 794 2 692 481 37 Other revenue 100 558 Title III Operating activities 3 838 3 097 2 352 745 741 1 162 955 207 5 000 4 259 3 307 745 947 Total 7 900 6 233 Total 7 900 6 311 5 444 867 1 589 1 277 1 036 241 9 177 7 588 6 480 867 1 830 Revenue Expenditure 7 800 5 675 3 316 746 484 2 645 447 37 85 604 279 NB: Totals may include differences due to rounding. 
28.12.2005 SV Europeiska unionens officiella tidning C 332/101 Inkomsternas ursprung Inkomster i den slutliga budgeten fr budgetret Faktiska inkomster Utgiftsfrdelning budge-tagan- betalda ver-ten den frda utest-fr- ende betalda fr-anslag tagan-betalda ver-Bidrag frn gemenskapen 7 800 5 675 Avdelning I Personal 3 316 2 730 2 645 85 586 64 47 17 3 380 2 794 2 692 85 604 vriga inkomster 100 558 Avdelning III Drift 3 838 3 097 2 352 745 741 1 162 955 207 5 000 4 259 3 307 745 947 Totalt 7 900 6 233 Totalt 7 900 6 311 5 444 867 1 589 1 277 1 036 241 9 177 7 588 6 480 867 1 830 Inkomster Utgifter Anm.: Eventuella differenser i totalbeloppen beror p avrundning.
Source: Data supplied by the Centre Ń This table summarises the data supplied by the Centre in its annual accounts. 
Klla: Uppgifter frn centrumet. I tabellerna sammanfattas de uppgifter som centrumet har lagt fram i sin rsredovisning.