natgillin/translations-raw huggingface dataset:
TheCommissionwouldpointoutthattheaccountshavebeeninordersinceJuly2000. 
Kommissionen ppekar att rkenskaperna p nytt r i ordning sedan juli 2000.
Performance of liquid assets 15. 
Resultatet fr de likvida medlen 15.
From next year onwards, the Commission will indicate the average rate of yield on liquid assets in the ECSCŐs annual report. Repayment of taxes levied at source 18. 
Med brjan nsta budgetr anger kommissionen i EKSG:s rsrapport den genomsnittliga avkastnings-kvoten fr sina frvaltade likvida medel. terbetalning av kupongskatt 18.
It was after a detailed audit by the Commission that the applications for repayment were found to be missing in some cases and that corrective measures were taken. 4.12.2000 
Det var efter en grundligare kontroll frn kommissionens sida som avsaknaden av terbetalningskrav konstaterades fr vissa fall och som rttelser vidtogs. 4.12.2000
Official Journal of the European Communities ISSN 0378-6986 C 366 Volume 44 20 December 2001 Page 1 English edition Notice No 2001/C 366/01 EN [Š] Information and Notices Contents I Information Court of Auditors Annual report concerning the ECSC for the financial year 2000, together with the Commission's replies 
Europeiska gemenskapernas officiella tidning ISSN 1024-3046 C 366 44. rgngen 20 december 2001 Sida 1 Svensk utgva Informationsnummer 2001/C 366/01 SV [Š] Meddelanden och upplysningar Innehllsfrteckning I Meddelanden revisionsrtten rsrapport avseende EKSG fr budgetret 2000 samt kommissionens svar
20.12.2001 EN Official Journal of the European Communities C 366/1 I (Information) COURT OF AUDITORS ANNUAL REPORT CONCERNING THE ECSC for the financial year 2000, together with the CommissionŐs replies (Article 45c(4) of the ECSC Treaty and Article 88 of the Financial Regulation of 21 December 1977, as last amended by Council Regulation (EC, ECSC, Euratom) No 762/2001 of 9 April 2001) (2001/C 366/01) CONTENTS ECSC SOLVENCY AND DEVELOPMENTS CONCERNING THE MAIN ECSC ACTIVITIES . . . . . 
20.12.2001 SV Europeiska gemenskapernas officiella tidning C 366/1 I (Meddelanden) REVISIONSRTTEN RSRAPPORT AVSEENDE EKSG fr budgetret 2000 samt kommissionens svar (Artikel 45c, 4 i EKSG-frdraget och artikel 88 i budgetfrordningen av den 21 december 1977, senast ndrad genom rdets frordning (EG, EKSG, Euratom) nr 762/2001 av den 9 april 2001) (2001/C 366/01) INNEHLLSF RTECKNING EKSG:S SOLIDITET SAMT UTVECKLINGEN AV DESS HUVUDSAKLIGA VERKSAMHET . . . .
1-15 Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
1Đ15 2 Inledning ................................................................
3-6 Provisionforlargeexposures .............................................. 
1Đ2 2 EKSG:ssoliditet ...........................................................
7-8 ChangesintheECSCbalancesheet ............................................ 
7Đ8 2 UtvecklingavEKSG:sbalansrkning ...........................................
9-12 ChangesinapplicationsofECSCfundsandinresources ........................... 
13Đ15 3 EKSG:SAVVECKLING.........................................................
16-18 FOLLOW-UPOFPREVIOUSOBSERVATIONS ...................................... 
16Đ18 3 UPPF LJNINGAVTIDIGAREIAKTTAGELSER .....................................
19 Cancellationofdormantcommitments ......................................... 
20Đ21 4 Ln till tjnstemn . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
20-21 Loanstoofficials .......................................................... 
26Đ30 5 Tabell1Đ5.................................................................. ...........
23 CONCLUSIONS.............................................................. 
6 Kommissionenssvar ........................................................ ........... 11 Punkt Sida
C 366/2 EN Official Journal of the European Communities 20.12.2001 ECSC SOLVENCY AND DEVELOPMENTS CONCERNING THE MAIN ECSC ACTIVITIES Introduction 1. 
C 366/2 SV Europeiska gemenskapernas officiella tidning 20.12.2001 EKSG:S SOLIDITET SAMT UTVECKLINGEN AV DESS HUVUDSAKLIGA VERKSAMHET Inledning 1.
This chapter relates, on the one hand, to the solvency of the ECSC as at 31 December 2000 and, on the other hand, to developments concerning its main budgetary and financial activities during the financial year. 
Detta kapitel behandlar EKSG:s soliditet per den 31 december 2000 och utvecklingen av dess viktigaste budgetmssiga och finansiella verksamhet under budgetret.
Until recently, the solvency of the ECSC was of particular importance for the following reasons: Ń apart from some marginal lending from its own funds, ECSC loans were financed by bank borrowings or bond issues. 
EKSG:s soliditet har till alldeles nyligen varit av srskild betydelse, bland annat av fljande skl: Ń Vid sidan av en marginell verksamhet bestende i utlning av eget kapital, finansierades EKSG:s lngivning genom bankln eller obligationsln.
Consequently, any changes in the level of funds needed to guarantee the ECSCŐs solvency must be monitored carefully, right up to the expiry of the Treaty, and beyond that date, to ensure that the remaining borrowings can be serviced. 
Ń EftersomParisfrdragetominrttandetavEKSGutlperijuli 2002, br man vara uppmrksam p utvecklingen av det egna kapital som krvs fr att skerstlla EKSG:s soliditet under den terstende frdragstiden, och ven drefter, fr att skerstlla amorteringar och rntor p den resterande upplningen.
ECSC solvency Solvency ratio 3. 
EKSG:s soliditet Kapitaltckningsgrad 3.
The solvency ratio provided for in Directive 2000/12/EC of the European Parliament and of the Council (1) is the main instru-mentbywhichtheECSCŐssolvencyisassessed.Thedenominator of the ratio comprises assets and off-balance-sheet items weighted in accordance with the level of risk. 
Kapitaltckningsgraden, enligt Europaparlamentets och rdets direktiv 2000/12/EG (1), r det frmsta instrumentet fr att analysera EKSG:s soliditet. Kapitaltckningskvotens nmnare omfattar tillgngar och posterna utanfr balansrkningen viktade enligt risknivn.
For the numerator, the Commission takes the guarantee fund and the unallocated surplus items (see Table 1). 
I kvotens tljare anvnder kommissionen garantifonden och resultatet fre avsttning (se tabell 1).
The definition of own funds used in calculating the solvency ratio is the result of an interpretation of the Directive which provides a prudent valuation. 
Den definition av eget kapital som anvnds vid berkningen av kapitaltckningsgraden motsvarar en tolkning av direktivet som innebr att rimlig frsiktighet iakttagits vid vrderingen.
According to Article 47(1) of Directive 2000/12/EC, credit institutions must have a solvency ratio of at least 8 %. 
Enligt artikel 47.1 i direktiv 2000/12/EG br kreditinstituten ha en kapitaltckningsgrad p minst 8 %.
In the case of the ECSC, which now only has a short-term future, the ratio rose to 37,8 % at 31 December 1999 to 41,4 % at 31 December 2000. 
I fallet EKSG, som inte skall fortstta sin verksamhet har kapitaltckningsgraden gtt frn 37,8 % per den 31 december 1999 till 41,4 % per den 31 december 2000.
It should be noted that this ratio will continue to rise until the liquidation of the ECSC. 
Det br noteras att kapitaltckningsgraden kommer att ka tills EKSG avvecklas.
In fact, taking into account the gradual repayment of outstanding loans and borrowings, the absence of any new loans and borrowings, and the fact that the items taken for the numerator will remain more or less stable (in view of the outlook for the Guarantee Fund), the solvency ratio will continue to increase. 
Eftersom upplning och utlning befinner sig under avveckling, eftersom ingen utlning eller upplning tillkommer och eftersom faktorerna i tljaren kommer att vara mer eller mindre stabila (p grund av garantifondens frutsgbara utveckling), kommer kapitaltckningsgraden att ka hela tiden.
At that point it expects to have achieved a level of reserves equal to 100 % of the loans still outstanding that are not covered by a State guarantee. 
Vid denna tidpunkt berknar den uppn en niv dr reserverna till 100 % motsvarar de ln utan statlig garanti som fortfarande r utestende.
At 31 December 2000, the coverage of these loans, which should total 572 million euro at 23 July 2002, stood at98,8%. 
Den 31 december 2000 hade tckningen fr dessa ln som borde uppg till 572 miljoner den 23 juli 2002 ntt upp till 98,8 %.
Provision for large exposures 7. 
Reserv fr stora exponeringar 7.
Pursuant to Council Directive 92/121/EEC on the monitoring and control of large exposures of credit institutions (3), the Commission established a provision for large exposures in 1995. The amount of the provision is calculated as a function of the amounts by which the two limits set in Annex VI to Council Directive 93/6/EEC (4) have been exceeded. 
I enlighet med rdets direktiv 92/121/EEG om vervakning och kontroll av kreditinstituts stora exponeringar (3) inrttade kommissionen 1995 en reserv fr stora exponeringar, vars belopp r berknat p grundval av verskridandet av de tv grnser som faststlls i bilaga VI till rdets direktiv 93/6/EEG (4).
This provision concerns loans which are not covered by first-rate guarantees and which exceed 25 % of the ECSCŐs own funds. 
Denna reserv r till fr ln som inte har bsta garanti och som verskrider 25 % av EKSG:s egna kapital.
It is therefore intended to cover the risks associated with this concentration of resources and to enable the ECSC to weather any default. 
Den skall allts tcka de risker som r frbundna med denna koncentration och trda in vid eventuella betalningssvrigheter.
Although this Directive is not legally applicable to the ECSC, it does result, if the ECSC observes it, in a policy which is prudent as regards large exposures resulting from past transactions. 
Trots att direktivet rttsligen inte tillmpas p EKSG, innebr efterlevandet av dessa principer en rimlig frsiktighet betrffande de verskridanden som hrrr frn tidigare transaktioner.
This provision has continued to decrease, from 23 million euro at 31 December 1998 to 18 million euro at 31 December 1999 and 17 million euro at 31 December 2000. 
Beloppet fr denna reserv minskar hela tiden: Den var 23 miljoner euro den 31 december 1998, 18 miljoner euro den 31 december 1999 och 17 miljoner euro den 31 december 2000.
This change is due to the fall in the volume of assets in question following the repaymentsmadeinrecentyears. 
Denna utveckling beror p en minskning av berrda tillgngar p grund av de terbetalningar som skett de senaste ren.
Changes in the ECSC balance sheet 9. 
Utveckling av EKSG:s balansrkning 9.
Between the financial years 1999 and 2000, the firm responsible forcarryingoutthisauditwasreplaced,attheendofatendering (2) Adjustment of borrowing and lending policy with a view to the expiry 3 of the Treaty (23 July 2002) (OJ C 175, 28.6.1994, p. 
Mellan budgetren 1999 och 2000 ersattes den byr som hade hand om revisionen efter ett anbudsfrfarande. Efter en ndring i (2) Omlggning av lnepolitiken med avseende p avtalets utlpande 3 (23 juli 2002) (EGT C 175, 28.6.1994, s.
5). () Council Directive 92/121/EEC of 21 December 1992 on the monitoring and control of large exposures of credit institutions (OJ L 29, 4 5.2.1993, p. 
5). () Rdets direktiv 92/121/EEG av den 21 december 1992 om vervakning och kontroll av kreditinstituts stora exponeringar (EGT L 29, 4 5.2.1993, s.
1). () Council Directive 93/6/EEC of 15 March 1993 on the capital adequacy of investment firms and credit institutions (OJ L 141, 11.6.1993, p. 1). 
1). () Rdets direktiv 93/6/EEG av den 15 mars 1993 om kapitalkrav fr vrdepappersfretag och kreditinstitut (EGT L 141, 11.6.1993, s.
1 ( ) Directive 2000/12/EC of the European Parliament and of the Council of 20 March 2000 relating to the taking up and pursuit of the business of credit institutions (OJ L 126, 26.5.2000, p. 1). 
1). 1 ( ) Europaparlamentets och rdets direktiv 2000/12/EG av den 20 mars 2000 om rtten att starta och driva verksamhet i kreditinstitut (EGT L 126, 26.5.2000, s.
20.12.2001 EN Official Journal of the European Communities C 366/3 procedure. As a result of a change, in 2000, in the way the financial statements are presented, and of the publication of Directive 2000/12/EC, some of the figures in the tables relating to the financial year 1999 given in the Annexes were restated. 
20.12.2001 SV Europeiska gemenskapernas officiella tidning C 366/3 uppstllningen av rsredovisningen 2000, och efter offentliggrandet av direktiv 2000/12/EG, har vissa siffror i tabellerna i bilagorna fr budgetret 1999 omarbetats.
The main changes concerned appropriations for the ECSCŐs operating budget (brought together, as from 2000, under a single heading entitled ECSC operating budgetŐ in place of the two headings used previously (Ôcommitments for the ECSC operating budgetŐ and Ôprovisions for financing of the ECSC operating budgetŐ) and the entry in the accounts of currency swap transactions. 
De huvudsakliga ndringarna rr anslagen fr EKSG:s driftbudget (som frn och med 2000 finns under en enda rubrik Đ ÓEKSG:s driftbudgetÓ i stllet fr de tv som anvndes tidigare Đ Ótaganden fr EKSG:s driftbudgetÓ och ÓAvsttning fr finansiering av EKSG:s driftbudgetÓ) liksom bokfringen av mottagna taganden och taganden mot tredje man fr valutaoperationer (swaps).
Until 1999, these commitments were entered in the accounts not only as off-balance-sheet items but also as balance sheet items. 
Till och med 1999 redovisades dessa taganden inte bara utanfr balansrkningen utan ocks i sjlva balansrkningen.
In fact, the balance between commitments received and commitments given used to be included in the balance sheet, which had the result of inflating the balance sheet (by around 12 million euro in the financial year 1999). 
Saldot fr mottagna taganden och taganden mot tredje man lades i sjlva verket till balansrkningen vilket fick till fljd att denna frstorades (fr budgetret 1999 med 12 miljoner euro).
As from 2000, these commitments are now only entered in the accounts as off-balance-sheet items. 
Frn och med 2000 redovisas dessa taganden endast utanfr balansrkningen.
In the financial statements for the ECSC concerning the financial year 2000, the Commission indicates that there has been a change in the way that the financial statements are presented, but does not explain that change. 
I EKSG:s bokslut fr budgetret 2000 ppekar kommissionen att uppstllningen av bokslutet ndrats men ger inte ngon frklaring till frndringen.
The ECSC balance sheet total declined by 503,6 million euro (11,25 %) between 31 December 1999 and 31 December 2000, from 4 475,6 to 3 972 million euro (1) (see Table 2 for details). 
EKSG:s totala balansomslutning har minskat med 503,6 miljoner euro (11,25 %) mellan den 31 december 1999 och den 31 december 2000, frn 4 475,6 till 3 972 miljoner euro (1) (se tabell 2 fr fler detaljer).
On the assets side, this decrease was due, to the extent of 88 %, to the decline in loans and advances to customers (Đ 363 million euro to credit institutions and Đ 81 million euro to undertakings). 
P tillgngssidan beror denna nedgng till 88 % p en nedgng av kundfordringarna, 363 miljoner euro fr kreditinstitut och 81 miljoner euro fr fretag.
On the liabilities side the decline was due, to the extent of 85 %, to the decrease in the amounts owed to credit institutions (Đ 427,2 million euro). 
P skuldsidan beror nedgngen till 85 % p en minskning av skulderna till kreditinstituten (Đ 427,2 miljoner euro).
The liquid asset accounts made up 44,3 % of the ECSCŐs assets and constituted the second largest item after loans. These accounts had declined by 87 million euro (Đ 4,7 %). 
De likvida medlen upptar 44,3 % av EKSG:s tillgngar och utgrdrmeddennststrstapostenefterlnen.Dessakonton har minskat med 87 miljoner euro (Đ 4,7 %).
The accounts concerned and the balancing items under liabilities are shown in Table 3. 
De berrda kontona och motkontona p skuldsidan presenteras i tabell 3.
Changes in applications of ECSC funds and in resources 13. 
Utveckling av resursanvndningen och av EKSG:s resurser 13.
In view of the forthcoming expiry of the ECSC Treaty, the appropriations for the ECSC operating budget continued to fall in 2000(Đ15,7millioneuro,seeTable4),byalmosttwicethe amount they had fallen in 1999. 
Eftersom EKSG-frdraget lper ut har anslagen fr EKSG:s driftbudget under 2000 fortsatt att minska (Đ 15,7 miljoner euro, se tabell 4), med nstan dubbelt s mycket som 1999.
For the third consecutive year, budgetary expenditure was significantly lower than estimated (27,4 % in 1998, 23 % in 1999 and 24,2 % in 2000). 
Fr tredje ret i rad blev budgetutgifterna knnbart lgre n berknat (27,4 % 1998, 23 % 1999 och 24,2 % 2000).
As had been the case in previous financial years, this was due to the fact that actual requirements for rehabilitation aid, including social measures for the coal industry, were considerably lower than forecast (30 % in 1998, 50 % in 1999 and 46 % in 2000). 
Som fr de fregende budgetren kan frklaringen skas i att de faktiska behoven av omstllningsstd inklusive sociala tgrder inom kolsektorn blev mindre n berknat (30 % 1998, 50 % 1999 och 46 % 2000).
These forecasts are made by the Commission on the basis of information supplied by the Member States. 
Dessa berkningarhargjortsavkommissionenpgrundvalavupplys-ningar frn medlemsstaterna.
The decline in resources in 2000 was also more accentuated than in 1999 (Đ 31,1 and Đ 28,3 million euro, respectively). 
Vad gller resurserna r minskningen ocks strre 2000 n 1999 (Đ 31,1 respektive Đ 28,3 miljoner euro).
This was mainly due to the decrease in other resources (Đ 16,5 million euro) and in cancellations of commitments (Đ 13,8 million euro). 
De viktigaste orsakerna r att vriga resurser minskat (Đ 16,5 miljoner euro) och att det skett en minskning av tillbakadragna taganden (Đ 13,8 miljoner euro).
The decrease in other resources was due to the fact that in 1999 the ECSC had collected an amount of 16,6 million euro in the form of fines imposed by the Commission pursuant to Articles 58 and 65 of the ECSC Treaty and of surcharges relating to these, whereas in 2000 there was no change in the items under these headings. 
Minskningen av de vriga resurserna beror p att EKSG 1999 inkasserade ett belopp p 16,6 miljoner euro i form av bter som beslutats av kommissionen i enlighet med artiklarna 58 och 65 i EKSG-frdraget och i form av tillggsavgifter. Dessa poster var inte freml fr ngra rrelser under 2000.
The budget was in surplus for the fifth successive year, thus allowing the Guarantee Fund to be increased to 565 million euro (+ 12 million euro) and the provision for financing of the ECSC operating budget to be raised to 401 million euro (+ 8 million euro, see Table 5 for details). 
Den budgetmssiga verksamheten visade ett verskott fr femte ret i rad, vilket gjorde det mjligt att ka garantifonden till 565 miljoner euro (+ 12 miljoner euro) och avsttningen fr finansiering av driftbudgeten till 401 miljoner euro (+ 8 miljoner euro, se tabell 5 fr ytterligare detaljer).
This provision will be used, in part, to finance the ECSC in its last two financial years (2001 and 2002). 
Denna avsttning kommer delvis att anvndas fr att finansiera EKSG:s tv sista budgetr (2001 och 2002).
Allocations for the financial years 2003 and 2004, and for the creationofacontingencyprovision(2)willatthatpointalready be made within the framework of the ÔCoal and Steel Research FundŐ, which is to be created after the liquidation of the ECSC, and will come from the balance, at 23 July 2002, of the provision for financing the operating budget. 
Tilldelningarna fr budgetren 2003 och 2004 och fr upprttandet av en avsttning fr ofrutsedda utgifter (2) inom ramen fr ÓKol-och stlforskningsfondenÓ, som skall upprttas efter EKSG:s avveckling, skall komma frn saldot frn denna avsttning den 23 juli 2002.
THE LIQUIDATION OF THE ECSC 16. 
EKSG:S AVVECKLING 16.
The various Community bodies began to examine the consequences of the liquidation of the ECSC in the early 1990s. 
Konsekvenserna av EKSG:s avveckling brjade analyseras i olika gemenskapsfrsamlingar i brjan av 90Đtalet.
As a result of the Nice Protocol, the assets of the ÔECSC in liquidationŐ, the main source of which is the levy on the production of coal and steel established in Article 49 of the ECSC Treaty, will therefore be allocated to these two sectors of economic activity to fund research activities to help these sectors, on the basis of an allocation formula of 27,2 % for coal and 72,8 % for steel (3). The net revenue arising from the management of the assets of the ÔECSC in liquidationŐ (the Commission estimates that this will stand at 45 million euro per year (4) will therefore be revenue allocated to the general budget (5). 
Som en fljd av Niceprotokollet kommer tillgngarna i ÓEKSG under avveck-lingÓ, som har sin huvudsakliga klla i de avgifter som i enlighet med artikel 49 i EKSG-frdraget tas ut p produktionen av kol ochstlatttergtilldessatvekonomiskasektorerfrattfinan-siera forskningsverksamheten fr dessa sektorer, enligt en3frdel-ningsnyckelsomger27,2%tillkoloch72,8%tillstl().Net- toinkomsterna (kommissionen berknar att dessa uppgr till 45 miljoner euro per r (4) som kommer frn frvaltningen av tillgngarna fr fonden ÓEKSG under avvecklingÓ kommer att bli inkomster som tas upp i den allmnna budgeten (5).
(2) Commission working paper concerning the procedures to be followed to establish the amount of net revenue to be allocated to coal and steel research, as set out in the Annex to the Draft Decision of the representatives of the governments of the Member States of the European Coal and Steel Community, meeting within the Council (COM(2000) 519 final, 6 September 2000) (document 3 SEC(2000) 2207, 7 December 2000, p. 
(2) Kommissionens arbetsdokument avseende de frfaranden som skall tillmpas i samband med faststllandet av beloppet fr nettoinkomster som skall anvndas till finansiering av forskningsprojekt som gynnar kol-och stlsektorerna ssom fresls i bilaga till frslaget till beslut av fretrdarna fr regeringarna i Europeiska kol-och stlgemenskapens medlemsstater, frsamlade i rdet (KOM(2000) 519 slutlig av den 6 september 2000) (dokument SEC(2000) 2207 av den 7 december 2000, s.
2). ()SEC(1998)1948,p.11:Ôat31December1997valuesthepercentage contributions of the coal and steel industries were 27,2 % and 72,8 % 4 respectivelyŐ. () For details of the calculation, see COM(2000) 518 final. 
(3) SEC(1998) 1948, s. 11: I vrdet per den 31 december 1997, uppgr 4 bidragen frn kol-och stlsektorerna till 27,2 % respektive 72,8 %. () Fr denna utrkning, se KOM(2000) 518 slutlig.
This amount of 45 million euro is estimated on the basis of a rate of yield of 4 % for short-term investments and 5,5 % for medium and long-term investments (for 2000, the rate of yield for the investments was 4,72 % Ń see the financial statements of the ECSC at 31 December 2000, 5 page 17). () The allocation of this revenue will therefore stand as an exception to the principle of universality applicable to the general budget, which is permitted under Article 4(2) of the Financial Regulation: ÔTotal revenue shall cover total appropriations for payments. 
Detta belopp p 45 miljoner euro baseras p en avkastningssats p 4 % fr placeringar p kort sikt och 5,5 % p medellng sikt och p lng sikt (fr 2000, var avkastningssatsen p investeringar 4,72 % Đ se EKSG:s bokslut per 5 den31december2000,s.17). () Frdelningen av dessa inkomster utgr ett undantag till universalitetsprincipen i den allmnna budgeten vilket r tilltet enligt artikel 4.2 i budgetfrordningen: ÓDe totala inkomsterna skall tcka de totala betalningsbemyndigandena.