natgillin/translations-raw huggingface dataset:
(44) More information on the JUŐs competences and activities is available on its website: www .ecsel .eu (45) The financial statements comprise the balance sheet, the statement of financial performance, the cash flow statement, the statement of changes in net assets and a summary of significant accounting policies and other explanatory notes . 
(44) Ytterligare information om det gemensamma fretagets behrighet och verksamhet finns p dess webbplats: www .ecsel .eu (45) rsredovisningen bestr av balans-och resultatrkningen, kassafldesanalysen, sammanstllningen av frndringar i nettotillgngarna och en sammanfattning av de viktigaste redovisningsprinciperna och andra frklarande noter .
(46) The reports on implementation of the budget comprise the reports which aggregate all budgetary operations and the explanatory notes . 
(46) Rapporterna om budgetgenomfrandet bestr av den rapportering som utgr en sammanstllning av budgettransaktionerna och de frklarande noterna .
EN C 426/48 Official Journal of the European Union 18 .12 .2019 Reliability of the accounts Opinion on the reliability of the accounts 3 .6 .5 . 
SV C 426/48 Europeiska unionens officiella tidning 18 .12 .2019 Rkenskapernas tillfrlitlighet Uttalande om rkenskapernas tillfrlitlighet 3 .6 .5 .
In our opinion, the accounts of the JU for the year ended 31 December 2018 present fairly, in all material respects, the financial position of the JU at 31 December 2018, the results of its operations, its cash flows, and the changes in net assets for the year then ended, in accordance with its Financial Regulation and with accounting rules adopted by the CommissionŐs accounting officer . These are based on internationally accepted accounting standards for the public sector . Legality and regularity of the transactions underlying the accounts Revenue Opinion on the legality and regularity of revenue underlying the accounts 3 .6 .6 . 
Vi anser att det gemensamma fretagets rkenskaper fr det r som slutade den 31 december 2018 i alla vsentliga avseenden ger en rttvisande bild av dess finansiella stllning per den 31 december 2018, det finansiella resultatet, kassaf ldena och frndringar i nettotillgngarna fr det budgetr som slutade detta datum i enlighet med dess budgetfrordning och de redovisningsregler som antagits av kommissionens rkenskapsfrare . De baseras p internationellt vedertagna redovisningsstandarder fr den offentliga sektorn . Lagligheten och korrektheten i de transaktioner som ligger till grund fr rkenskaperna Intkter Uttalande om lagligheten och korrektheten i de intkter som ligger till grund fr rkenskaperna 3 .6 .6 .
Payments Opinion on the legality and regularity of payments underlying the accounts 3 .6 .7 . 
Betalningar Uttalande om lagligheten och korrektheten i de betalningar som ligger till grund fr rkenskaperna 3 .6 .7 .
3 .6 .8 . 
3 .6 .8 .
Observations on the implementation of the FP7 budget 3 .6 .9 . 
Iakttagelser om genomfrandet av sjunde ramprogrammets budget 3 .6 .9 .
At the end of 2018, the EU contributed 637,6 million euros from the FP7 fund for the co-financing of the ECSEL JUŐs FP7 activities (as taken over from the Artemis and ENIAC JUs), and another 17,9 million euros for the co-financing of the related administrative costs . 
I slutet av 2018 bidrog EU med 637,6 miljoner euro frn sjunde ramprogrammet till medfinansieringen av det gemensamma fretaget Ecsels verksamhet inom sjunde ramprogrammet (som hade vertagits frn de gemensamma fretagen Artemis och Eniac), och ytterligare 17,9 miljoner euro till medfinansieringen av de tillhrande administrativa kostnaderna .
The cumulated commitment for operational FP7 activities amounted to 606 million euros (Artemis 172 million euro and ENIAC 434 million euros) . 
Det sammanlagda tagandet fr operativ verksamhet inom sjunde ramprogrammet uppgick till 606 miljoner euro (Artemis 172 miljoner euro och Eniac 434 miljoner euro) .
The related payments amounted to 529 million euros (Artemis 156 million euros and ENIAC 373 million euros) . 
De tillhrande betalningarna uppgick till 529 miljoner euro (Artemis 156 miljoner euro och Eniac 373 miljoner euro) .
As the programme was closed end 2017, there is a risk that the resources allocated to the JU will not be fully used . 
Eftersom programmet avslutades i slutet av 2017 finns det en risk fr att de resurser som det gemensamma fretaget har tilldelats inte kommer att utnyttjas i sin helhet .
3 .6 .10 . 
3 .6 .10 .
The implementation rate for the JUŐs 2018 available payment appropriations of 98 million euros for FP7 projects was 42 % . 
Genomfrandegraden av tillgngliga betalningsbemyndiganden i det gemensamma fretagets budget 2018 fr projekt inom sjunde ramprogrammet var 42 % .
This low implementation rate was mainly due to the National Funding AuthoritiesŐ (NFA) delays in providing end of project certificates for ongoing FP7 activities . 
Den lga genomfrandegraden berodde framfr allt p att de nationella finansieringsmyndigheterna var sena med att tillhandahlla intygen fr avslutat projekt fr pgende verksamhet inom sjunde ramprogrammet .
Observations on the implementation of the Horizon 2020 budget 3 .6 .11 . Table 2 presents an overview of membersŐ contributions to the ECSEL JU at the end of 2018 . 
Iakttagelser om genomfrandet av Horisont 2020:s budget 3 .6 .11 . Tabell 2 visar en versikt ver medlemmarnas bidrag till det gemensamma fretaget Ecsel i slutet av 2018 .
Members EU (DG CONNECT) Industry members Total (1) AdditionalactivitiesareoutsideECAŐsauditscope . 
Medlemmar EU (GD Kommunikationsnt, innehll och teknik) Nringslivsmedlem-mar Totalt (1) Kompletterandeverksamhetingrinteirevisionensinriktningochomfattning .
EN 18 .12 .2019 Official Journal of the European Union C 426/49 3 .6 .12 . 
SV 18 .12 .2019 Europeiska unionens officiella tidning C 426/49 3 .6 .12 .
The 30 ECSEL Participating States are required to make financial contributions of at least 1 170 million euros to the operational activities of the ECSEL JU (47) . 
Ecsels 30 deltagarstater r skyldiga att lmna ett finansiellt bidrag p minst 1 170 miljoner euro till det gemensamma fretaget Ecsels operativa verksamhet (47) .
At the end of 2018, the Participating States taking part in the 2014, 2015, 2016 and 2017 calls for proposals Ń 19, 21, 24 and 18 States respectively Ń made commitments amounting to 564 million euros and payments of 178 million euros (15 % of the total required contributions) . Notwithstanding the early stage of implementation of the Horizon 2020 projects, the low level of Participating StatesŐ contributions is related to the fact that some Participating States only recognise and report their costs to the ECSEL JU at the end of the Horizon 2020 projects they support . 
I slutet av 2018 hade de deltagarstater som deltog i anskningsomgngarna 2014, 2015, 2016 och 2017 Đ 19, 21, 24 respektive 18 stater Đ gjort taganden p 564 miljoner euro och betalningar p 178 miljoner euro (15 % av det totala obligatoriska bidraget) . ven om Horisont 2020-projekten just har brjat genomfras hnger den lga nivn p bidragen frn deltagarstaterna samman med att ngra deltagarstater inte erknner och rapporterar sina kostnader till det gemensamma fretaget Ecsel frrn vid slutet av de Horisont 2020-projekt som de stder .
3 .6 .13 . 
3 .6 .13 .
The ECSEL JU can only calculate the actual amount of the industry membersŐ in-kind contributions after it has validated the contributions of the Participating States at the end of the programme . 
Det gemensamma fretaget Ecsel kan inte berkna det faktiska beloppet fr nringslivsmedlemmarnas naturabidrag frrn det har godknt bidragen frn deltagarstaterna nr programmet har avslutats .
3 .6 .14 . 
3 .6 .14 .
Regarding the JUŐs 2018 budget available for Horizon 2020 projects, the implementation rates for commitment and payment appropriations were 100 % and 72 % respectively . 
Genomfrandegraderna fr tagande-och betalningsbemyndiganden i det gemensamma fretagets tillgngliga budget 2018 fr Horisont 2020-projekt var 100 % respektive 72 % .
The implementation rate for Horizon 2020 payment appropriations deteriorated due to the additional contribution of 20 million euros received by the ECSEL JU in December 2018 . 
Genomfrandegraden fr betalningsbemyndiganden inom Horisont 2020 frsmrades p grund av det ytterligare bidrag p 20 miljoner euro som det gemensamma fretaget Ecsel fick i december 2018 .
Observations on internal controls 3 .6 .15 . 
Iakttagelser om internkontroller 3 .6 .15 .
Administrative agreements concluded by the Artemis and ENIAC JUs with the NFAs have continued to apply since those JUs were merged to form the ECSEL JU . 
De administrativa verenskommelser som de gemensamma fretagen Artemis och Eniac hade ingtt med de nationella finansieringsmyndigheterna har fortsatt att glla eftersom fretagen slogs samman till det gemensamma fretaget Ecsel .
Under these agreements, the Artemis and ENIAC JUsŐ ex-post audit strategies relied heavily on the NFAs to audit project cost claims (48) . 
Enligt verenskommelserna byggde Artemis och Eniacs strategier fr efterhandsrevision i hg grad p att de nationella finansieringsmyndigheterna granskade projektens ersttningsansprk (48) .
The ECSEL JU has taken steps to assess the implementation of ex-post audits by the NFAs and has obtained written statements from the NFAs declaring that the implementation of their national procedures provides reasonable assurance as to the legality and regularity of transactions . 
Det gemensamma fretaget Ecsel har vidtagit tgrder fr att bedma de nationella finansieringsmyndigheternas genomfrande av efterhandsrevisioner och har ftt skriftliga uttalanden frn de nationella finansieringsmyndigheterna dr de anger att tillmpningen av deras nationella frfaranden ger rimlig skerhet om transaktionernas laglighet och korrekthet .
However, the significant variation in the methodologies and procedures used by the NFAs does not allow the ECSEL JU to calculate a single reliable weighted error rate or a residual error rate for FP7 payments . 3 .6 .16 . 
De stora variationerna nr det gller de metoder och frfaranden som de nationella finansieringsmyndigheterna anvnder medfr dock att det gemensamma fretaget Ecsel inte kan berkna en gemensam tillfrlitlig viktad felprocentsats eller en procentsats fr kvarstende fel fr betalningar inom sjunde ramprogrammet . 3 .6 .16 .
For FP7 projects, the payments made by the ECSEL JU in 2018 amounted to 41 million euros (2017: 76,4 million euros), which represented 22 % (2017: 32 %) of the total operational payments made by the JU in 2018 . 
Det gemensamma fretaget Ecsels betalningar 2018 till projekt inom sjunde ramprogrammet uppgick till 41 miljoner euro (2017: 76,4 miljoner euro), vilket motsvarade 22 % (2017: 32 %) av det gemensamma fretagets totala operativa betalningar under 2018 .
For those payments we applied the residual error rate established by the DG RTD for the whole FP7 programme, and which at the end of 2018 was 3,36 % . 
Fr dessa betalningar tillmpade vi den kvarstende felprocent som GD Forskning och innovation hade faststllt fr sjunde ramprogrammet som helhet, som i slutet av 2018 var 3,36 % .
3 .6 .17 . 
3 .6 .17 .
For Horizon 2020 payments, the CommissionŐs Common Audit Service is responsible for the ex-post audits (49) . 
Fr Horisont 2020-betalningar ansvarar kommissionens gemensamma revisionstjnst fr efterhandsrevisionerna (49) .
The residual error rates for the ex-post audits calculated by the JU at the end of 2018 was 1,15 % for Horizon 2020 . 
De kvarstende felprocentsatser vid efterhandsrevisionerna som det gemensamma fretaget berknade i slutet av 2018 var 1,15 % fr Horisont 2020 .
3 .6 .18 . In 2018, the final payment for the implementation of the Service Level Agreement (SLA) concluded with one of three industry association members for the provision of communication services and services for the organisation of events, was made without the necessary supporting documentation . 
3 .6 .18 . Under 2018 gjordes slutbetalningen fr genomfrandet av det servicenivavtal som ingtts med en av de tre industrisammanslutningarna om tillhandahllande av kommunikations-och evenemangstjnster trots att det ndvndiga styrkande underlaget saknades .
3 .6 .19 . 
3 .6 .19 .
In 2018, the JU detected that cash contributions for administrative costs amounting to above 1 million euros were not invoiced by the ENIAC JU to the industry member AENEAS before the set-up of the ECSEL JU . 
Det gemensamma fretaget upptckte 2018 att det gemensamma fretaget Eniac inte hade fakturerat nringslivsmedlemmen Aeneas fr kontantbidrag p ver 1 miljon euro till administrativa kostnader innan det gemensamma fretaget Ecsel inrttades .
To cope with the lack of cash for administrative expenditure, the JU received 1 million euros from its members as a Ôprepaid cash contributionŐ, of which 320 000 euros from the Commission and 680 000 euros from the industry members . 
Fr att klara bristen p kontanter till administrativa utgifter fick det gemensamma fretaget 1 miljon euro frn sina medlemmar som ett Ókontant frskottsbidragÓ, varav 320 000 euro kom frn kommissionen och 680 000 euro frn nringslivsmedlemmarna .
Observation on other issues 3 .6 .20 . Whilst the interim evaluation of the ECSEL JU was completed in accordance with the precise timeframe fixed in its legal framework, it could not provide the best value-added for the JUŐs decision making process at this early stage of its activities . 
Iakttagelse om vriga frgor 3 .6 .20 . ven om den preliminra utvrderingen av det gemensamma fretaget Ecsel var klar enligt den exakta tidsram som faststlls i den rttsliga ramen, kunde det bsta mervrdet fr det gemensamma fretagets beslutsprocess inte anges i detta tidiga skede av verksamheten .
Follow-up of previous yearsŐ observations 3 .6 .21 . 
Uppfljning av tidigare rs iakttagelser 3 .6 .21 .
(47) Article 4(1) of Regulation (EU) No 561/2014 . 
(47) Artikel 4 .1 i frordning (EU) nr 561/2014 .
(48) According to the ex-post audit strategies adopted by Artemis and ENIAC, the JUs must assess at least once a year whether the information received from the Member States provides sufficient assurance as to the regularity and legality of the transactions carried out . 
(48) Enligt de strategier fr efterhandsrevision som de gemensamma fretagen Artemis och Eniac hade antagit ska det gemensamma fretaget minst en gng om ret bedma om den information som medlemsstaterna lmnar ger tillrcklig skerhet om lagligheten och korrektheten i de transaktioner som genomfrts .
(49) Article 13(2) of Council Regulation (EU) No 561/2014 . 
(49) Artikel 13 .2 i rdets frordning (EU) nr 561/2014 .
C 426/50 Official Journal of the European Union 18 .12 .2019 EN ANNEX Follow-up of previous yearsŐ observations CourtŐs comments The JU Financial Rules state that the JUŐs budget should be implemented in compliance with effective and efficient internal control standards, including prevention, detection, correction and follow-up of fraud and irregularities . 
C 426/50 Europeiska unionens officiella tidning 18 .12 .2019 SV BILAGA Uppfljning av tidigare rs iakttagelser Revisionsrttens kommentarer Enligt det gemensamma fretagets finansiella regler ska budgeten genomfras i enlighet med normerna fr en ndamlsenlig och effektiv internkontroll som inbegriper tgrder fr att frhindra eller upptcka, rtta och flja upp bedrgerier och oriktigheter .
Following the CommissionŐs adoption of an Anti-Fraud Strategy in June 2011, the first common Research Anti-Fraud Strategy was adopted in July 2012 and updated in March 2015 to take account of changes introduced by Horizon 2020 . 
Efter det att kommissionen hade antagit en strategi fr bedrgeribekmpning i juni 2011 antogs den frsta gemensamma bedrgeribekmpningsstrategin fr forskningsomrdet i juli 2012 . Den uppdaterades i mars 2015 med hnsyn till ndringar som infrdes med Horisont 2020 .
Internal control procedures are already in place at the ECSEL JU to provide reasonable assurance on the prevention and detection of fraud and irregularities (ex-ante checks on payments, conflict of interest policy, ex-post audits at beneficiaries of grants) . 
Det gemensamma fretaget Ecsel har redan internkontrollrutiner som ska ge rimlig skerhet om att bedrgerier och oriktigheter frhindras eller upptcks (frhandskontroller av betalningar, en policy fr intressekonflikter och efterhandsrevisioner hos bidragsmottagare) .
The anti-fraud implementation plan of the ECSEL JU has been adopted on 11 November 2016 and is currently being implemented . 
Det gemensamma fretaget Ecsels genomfrandeplan fr bedrgeribekmpning antogs den 11 november 2016 och genomfrs fr nrvarande .
The ECSEL JU has adopted rules on the prevention and management of conflicts of interest to mitigate the risks related to its governance structure . 
Det gemensamma fretaget har antagit regler fr att frhindra och minska intressekonflikter fr att minska de risker som hnger samman med fretagets frvaltningsstruktur .
However, the JU did not consistently comply with the requirements set out in the Governing Board decision GB .2015 .41 . 
Men det gemensamma fretaget uppfyllde inte konsekvent kraven i styrelsebeslutet GB .2015 .41 .
In 2017, we noticed significant shortcomings in the management of the procurement procedures for administrative services (e .g . selection of inappropriate procurement procedures, incomplete definition of services to be provided, late signature of amendments) . 
Vi noterade att frvaltningen av frfarandena fr upphandling av administrativa tjnsterhadestorabrister2017(t .ex . valdesolmpligaupphandlingsfrfaranden, tjnsterna som skulle tillhandahllas var ofullstndigt definierade och ndringar undertecknades sent) .
In 2017, the JU had not properly documented, in its register of exceptions, management overrides of controls, or deviations from established processes and procedures . 
Under 2017 hade det gemensamma fretaget inte korrekt dokumenterat ledningens sidosttande av kontroller eller avvikelser frn etablerade processer och frfaranden i sitt undantagsregister .
This situation affects the managementŐs ability to ensure the effectiveness of the internal control processes and to mitigate quickly procedural shortcomings In response to the recommendations raised by the evaluators, the JU prepared an Action Plan that was adopted by the ECSEL JUŐs Governing Board in April 2018 . 
Detta pverkar ledningens frmga att skerstlla interkontrollprocessernas ndamlsenlighet och snabbt motverka brister i frfaranden . Som svar p de rekommendationer som utvrderarna lmnade utarbetade det gemensamma fretaget en handlingsplan som antogs av det gemensamma fretagets styrelse i april 2018 .
The action plan includes a wide set of actions to be implemented by the JU, for which a certain number of activities have already been completed, the majority should be implemented in 2019, while some of them were considered beyond the scope of the ECSEL JU . Year 2015 2016 2017 2017 2017 Status of corrective action (Completed / Ongoing / Outstanding / N/A) Completed Completed Ongoing Completed Ongoing 
Handlingsplanen innehller en bred uppsttning tgrder som det gemensamma fretaget ska genomfra, varav ngra insatser redan har slutfrts och merparten ska genomfras under 2019 . Ngra av dem ansgs dock ligga utanfr det gemensamma fretaget Ecsels verksamhetsomrde . r 2015 2016 2017 2017 2017 Genomfrande av korrigerande tgrder (Har genomfrts/Pgr/ Har inte genomfrts/ Ej tillmpligt) Har genomfrts Har genomfrts Pgr Har genomfrts Pgr
EN 18 .12 .2019 Official Journal of the European Union C 426/51 Reply of the Joint Undertaking The Joint Undertaking has taken note of the CourtŐs report . 
SV 18 .12 .2019 Europeiska unionens officiella tidning C 426/51 Det gemensamma fretagets svar Det gemensamma fretaget har tagit del av revisionsrttens rapport .
EN C 426/52 Official Journal of the European Union 18 .12 .2019 3 .7 . 
SV C 426/52 Europeiska unionens officiella tidning 18 .12 .2019 3 .7 .
The Bio-based Industries (BBI) JU, located in Brussels, was set up in May 2014 (50) for a period of ten years and started working autonomously on 26 October 2015 . 
Det gemensamma fretaget fr biobaserade industrier (BBI) ligger i Bryssel och inrttades i maj 2014 (50) fr en period p tio r och brjade arbeta sjlvstndigt den 26 oktober 2015 .
The founding members are the European Union (EU), represented by the Commission, and industrial partners represented by the Bio-based Industries Consortium (BIC) . 3 .7 .3 . 
De grundande medlemmarna r Europeiska unionen (EU), fretrdd av kommissionen, och nringslivspartner fretrdda av Bio-based Industries Consortium (BIC) . 3 .7 .3 .
Table 1 presents key figures for the JU (51) . 
Tabell 1 visar nyckeltal fr det gemensamma fretaget (51) .
Table 1 Key figures for the JU 2018 91,6 119,5 118,1 120,9 18 2017 Budget in payment appropriations (million euros) 88,9 Budget in commitment appropriations (million euros) 86,3 Available payment budget (million euros) (1) 91,6 Available commitment budget (million euros) (1) 92,9 Total staff as at 31 December (2) 21 (1) Available budget includes unused appropriations of previous years, which the JU re-entered in the budget of the current year, and assigned revenues . 
Tabell 1 Nyckeltal fr det gemensamma fretaget 2017 Budget fr betalningsbemyndiganden (miljoner euro) 88,9 Budget fr tagandebemyndiganden (miljoner euro) 86,3 2018 91,6 119,5 118,1 120,9 18 Tillgnglig budget fr betalningar (miljoner euro) (1) Tillgnglig budget fr taganden (miljoner euro) (1) 91,6 92,9 Personalstyrka totalt den 31 december (2) 21 (1) Identillgngligabudgeteningroutnyttjadeanslagfrntidigarersomdetgemensammafretagettogupppnyttiretsbudget,ochinkomster avsatta fr srskilda ndaml . (2) Personalenbestravtillflligtanstlldaochkontraktsanstlldasamtutstationeradenationellaexperter . Klla: Uppgifter frn det gemensamma fretaget .
Information in support of the statement of assurance OPINION 3 .7 .4 . 
Information till std fr revisionsfrklaringen UTTALANDE 3 .7 .4 .
We have audited: (a) the accounts of the JU which comprise the financial statements (52) and the reports on the implementation of the budget (53) for the financial year ended 31 December 2018, and (b) the legality and regularity of the transactions underlying those accounts, as required by Article 287 of the Treaty on the Functioning of the European Union (TFEU) . 
Vi har granskat a) det gemensamma fretagets rkenskaper, som bestr av rsredovisningen (52) och rapporterna om budgetgenomfrandet (53) fr det budgetr som slutade den 31 december 2018, b) lagligheten och korrektheten i de transaktioner som ligger till grund fr rkenskaperna, i enlighet med bestmmelserna i artikel 287 i frdraget om Europeiska unionens funktionsstt (EUF-frdraget) .
Reliability of the accounts Opinion on the reliability of the accounts 3 .7 .5 . 
Rkenskapernas tillfrlitlighet Uttalande om rkenskapernas tillfrlitlighet 3 .7 .5 .
In our opinion, the accounts of the JU for the year ended 31 December 2018 present fairly, in all material respects, the financial position of the JU at 31 December 2018, the results of its operations, its cash flows, and the changes in net assets for the year then ended, in accordance with its Financial Regulation and with accounting rules adopted by the CommissionŐs accounting officer . 
Vi anser att det gemensamma fretagets rkenskaper fr det r som slutade den 31 december 2018 i alla vsentliga avseenden ger en rttvisande bild av dess finansiella stllning per den 31 december 2018, det finansiella resultatet, kassaf ldena och frndringar i nettotillgngarna fr det budgetr som slutade detta datum i enlighet med dess budgetfrordning och de redovisningsregler som antagits av kommissionens rkenskapsfrare .
These are based on internationally accepted accounting standards for the public sector . 
De baseras p internationellt vedertagna redovisningsstandarder fr den offentliga sektorn .