natgillin/translations-raw huggingface dataset:
(9) The accounting rules adopted by the CommissionŐs accounting officer are derived from the International Public Sector Accounting Standards (IPSAS) issued by the International Federation of Accountants or, where relevant, the International Accounting Standards (IAS)/International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board. 
(9) De redovisningsregler som antagits av kommissionens rkenskapsfrare bygger p de internationella redovisningsstandarderna fr den offentliga sektorn (Ipsas) som ges ut av Internationella revisorsfrbundet Ifac eller, nr s r lmpligt, p de internationella redovisningsstandarderna International Accounting Standards (IAS)/International Financial Reporting Standards (IFRS) som ges ut av International Accounting Standards Board (IASB).
(10) Article 107 of Delegated Regulation (EU) No 1271/2013. 
(10) Artikel 107 i delegerad frordning (EU) nr 1271/2013.
EN C 449/216 Official Journal of the European Union 1.12.2016 Opinion on the legality and regularity of the transactions underlying the accounts 10. 
SV C 449/216 Europeiska unionens officiella tidning 1.12.2016 Uttalande om lagligheten och korrektheten i de transaktioner som ligger till grund fr rkenskaperna 10.
COMMENTS ON THE RELIABILITY OF THE ACCOUNTS 12. 
KOMMENTARER OM RKENSKAPERNAS TILLF RLITLIGHET 12.
The new accountant plans to perform the next validation in 2020. 
Den nya revisorn planerar att gra nsta validering 2020.
COMMENTS ON INTERNAL CONTROLS 13. 
KOMMENTARER OM INTERNKONTROLLER 13.
The Agency has put in place Business Continuity Plans for the security sites in France, the United Kingdom and the Netherlands. 
Byrn har infrt kontinuitetsplaner fr skyddsobjekt i Frankrike, Frenade kungariket och Nederlnderna.
COMMENTS ON BUDGETARY MANAGEMENT 14. 
KOMMENTARER OM BUDGETF RVALTNINGEN 14.
The AgencyŐs audited budgetary implementation report differs from the level of detail provided by most other agencies which demonstrates the need for clear guidelines on the agenciesŐ budget reporting. 
Byrns rapport om budgetgenomfrandet som vi har granskat r inte lika detaljerad som rapporterna frn de flesta vriga byrer, vilket visar att det behvs tydliga riktlinjer fr byrernas budgetrapportering.
The level of carry-overs for committed appropriations was high for Title II (administrative expenditure) at 2,5 million euro, i.e. 42 % (2014: 3,4 million euro, i.e. 54 %). These carry-overs mainly relate to services provided in 2015 for which invoices were not received until 2016, a number of high value IT contracts, as well as a risk assessment contract signed at the end of 2015. 
Andelen verfringar av gjorda taganden var stor inom avdelning II (administrativa utgifter) Đ 2,5 miljoner euro eller 42 % (2014: 3,4 miljoner euro eller 54 %). verfringarna gllde frmst tjnster som hade levererats 2015 men fr vilka fakturorna inte kom frrn 2016 och ngra it-kontrakt p stora belopp och ett riskbedmningskontrakt som undertecknades i slutet av 2015.
These projects, originally planned for 2016, were started in 2015 to utilise funds released from savings on other budget lines. OTHER COMMENTS 16. 
Dessa projekt, som ursprungligen planerades till 2016, inleddes 2015 fr att man skulle utnyttja medel som hade frigjorts tack vare besparingar p andra budgetposter. VRIGA KOMMENTARER 16.
The AgencyŐs 2015 Annual Work Programme (AWP) was only adopted in March 2015 and the adoption of its 2014-2020 Multi-annual Work Programme is outstanding. 
Byrn antog sitt rliga arbetsprogram frst i mars 2015 och har fortfarande inte antagit sitt flerriga arbetsprogram fr 2014Đ2020.
1.12.2016 Official Journal of the European Union C 449/217 EN ANNEX Follow-up of previous yearsŐ comments Court's comment The level of carry-overs for committed appropriations was high for title II, administrative expenditure, at 3,4 million euro, i.e. 54 % (2013: 1,8 million euro, i.e. 52%). These carry-overs mainly concerned services provided to the Agency in 2014 for which invoices were not received until 2015, and a number of high value IT contracts signed at the end of 2014. 
1.12.2016 Europeiska unionens officiella tidning C 449/217 SV BILAGA Uppfljning av tidigare rs kommentarer Revisionsrttens kommentarer Andelen verfringar av gjorda taganden var stor inom avdelning II (administrativa utgifter) Đ 3,4 miljoner euro eller 54% (2013: 1,8 miljoner euro eller 52 %). verfringarna gllde frmst tjnster som hade levererats till byrn 2014 men fr vilka fakturorna inte kom frrn 2015 och ngra it-kontrakt p stora belopp som undertecknades i slutet av 2014.
These IT projects, originally planned for 2015, were started in 2014 to utilise funds released from savings on other budget lines. In 2013 the Agency had awarded an eight-year (1 January 2014-31 December 2021) service contract for the exploitation of the European Geostationary Navigation Overlay Service (EGNOS) with a value of 436 million euro (initial contract) to a contractor. 
Dessa it-projekt, som ursprungligen planerades till 2015, inleddes 2014 fr att man skulle utnyttja medel som hade frigjorts tack vare besparingar p andra budgetposter. r 2013 tilldelade byrn en entreprenr ett ttarigt (1 januari 2014Đ31 december 2021) tjnstekontrakt fr driften av det europeiska systemet fr navigering genom geostationr verlappning (Egnos) till ett vrde av 436 miljoner euro (ursprungligt kontrakt).
In 2014 following a direct negotiated procedure, GSA amended the initial contract for an amount of 6,3 million euro for the purchase and maintenance of 14 satellite signal receivers and 14 signal generators and some other equipment in relation to EGNOS. 
Under 2014 ndrade byrn efter ett direkt frhandlat frfarande det ursprungliga kontraktet med 6,3 miljoner euro fr inkp och underhll av 14 satellitsignalmottagare och 14 signalgeneratorer och viss annan utrustning som gllde Egnos.
An arrangement between the contractor and its two subcontractors was set up, as under the initial contract, which led to an accumulation of overheads and profits. 
Ett avtal upprttades mellan entreprenren och dess tv underleverantrer p samma stt som inom det ursprungliga kontraktet, vilket medfrde ackumulerade omkostnader och vinster.
Out of the 6,3 million, only 3,2 million related to direct costs (materials, labour, transport and insurance, travel and subsistence). 
Av beloppet p 6,3 miljoner euro gllde endast 3,2 miljoner euro direkta kostnader (material, arbetskraft, transport och frskring, resor och uppehlle).
Overheads and other costs accounted for 1,4 million and profits and remuneration of (sub)contractors for 1,7 million. 
Omkostnader och andra kostnader uppgick till 1,4 miljoner euro och vinster och ersttning till (under)entreprenrer till 1,7 miljoner euro.
EN C 449/218 Official Journal of the European Union 1.12.2016 THE AGENCYŐS REPLY 12. 
SV C 449/218 Europeiska unionens officiella tidning 1.12.2016 BYRNS SVAR 12.
Since the last local system validation in 2012 there have not been any changes in local systems. 
Sedan den senaste valideringen av redovisningssystemet gjordes 2012 har inga ndringar av detsamma genomfrts.
The move of GSA to Prague did not result in any changes of financial circuits or processes and information flows. 
Att vi flyttade vrt huvudkontor till Prag medfrde inga ndringar avseende ekonomihanteringsprocesser, ekonomiska frfaranden eller informationsflden.
GSA uses standard European Commission systems validated on a global level and there are no systems interfaced with ABAC and thus impacting the financial information and the annual accounts. 
Vi anvnder oss av system frn Europeiska kommissionen som validerats p vergripande niv, och det finns inga system som samverkar med ABAC och drigenom skulle kunna pverka den ekonomiska informationen och rsredovisningen.
The local systems were presented to the new accountant prior to acceptance of its mission. 
Redovisningssystemen introducerades fr den nya revisorn innan uppdraget accepterades.
A periodical validation of the accounting systems will take place as stipulated in the Service Level Agreement between DG BUDGET and the GSA on the basis of DG BUDGETŐs risk assessment. 
Periodiska valideringar av redovisningssystemen kommer att ga rum enligt bestmmelserna i servicenivavtalet mellan GD Budget och byrn, som bygger p GD Budgets riskbedmning.
The AgencyŐs global BCP has so far not been updated. 
Byrns vergripande kontinuitetsplan har hittills inte uppdaterats.
Based on a service level agreement signed with DG BUDG the AgencyŐs accounts and related reports have been prepared by the CommissionŐs accountant and the Agency assumed them to be in line with accepted practice. 
Enligt ett servicenivavtal som tecknades med GD Budget har byrns redovisning och tillhrande rapporter utarbetats av kommissionens revisor. Vi utgick drfr frn att etablerad praxis fljdes.
The GSA made significant efforts to reduce the traditionally high level of carry-overs on Title 2 and succeeded in lowering the rate from 54 % in 2014 to only 42 % in 2015. 
Vi har gjort betydande anstrngningar fr att minska den traditionellt sett stora andelen verfringar under avdelning 2 och lyckades snka andelen frn 54 procent 2014 till 42 procent 2015.
Staff turnover was unexpectedly high in 2015, resulting in far lower than predicted expenditure on staff at year end which was subsequently used to fund other activities originally planned for later years. 
Personalomsttningen var ovntat hg under 2015 och medfrde att personalkostnaderna vid rets slut var lgre n berknat. De verskjutande medlen anvndes fr att finansiera andra aktiviteter som ursprungligen var tnkta att starta under kommande r.
The high level of carry-over therefore allowed forward-looking reprioritisation, while avoiding cancellations. 
Den stora andelen verfringar gjorde det p s stt mjligt att gra framtblickande omprioriteringar samtidigt som det undveks att anslag frfll.
The GSA observes that all steps at GSA level related to AWP preparation and submission were completed timely. 
Vi framhller att alla steg p byrvergripande niv som gller utarbetandet och inlmnandet av det rliga arbetsprogrammet utfrdes i tid.
Therefore, the GSA continues to work closely with the Commission as a key stakeholder to ensuring the timely adoption of future AWPs and the MAWP. 
Vi fortstter att arbeta i nra samverkan med kommissionen i egenskap av huvudintressent, fr att skerstlla att framtida rliga och flerriga arbetsprogram antas i tid.
The GSA recalls that a large part of its activities, that are delegated activities, are not directly affected by the timing of AWP adoption. 
Vi vill ocks betona att en stor del av vr verksamhet utgrs av delegerade aktiviteter som inte pverkas av tidpunkten fr antagandet av det rliga arbetsprogrammet.
EN 6.12.2017 Official Journal of the European Union C 417/241 REPORT on the annual accounts of the European GNSS Agency for the financial year 2016, together with the AgencyŐs reply (2017/C 417/39) INTRODUCTION 1. 
SV 6.12.2017 Europeiska unionens officiella tidning C 417/241 RAPPORT om rsredovisningen fr Europeiska byrn fr GNSS (GSA) fr budgetret 2016 med byrns svar (2017/C 417/39) INLEDNING 1.
The European GNSS (Global Navigation Satellite System) Agency (hereinafter Ôthe AgencyŐ, aka ÔGSAŐ), which was relocated from Brussels to Prague as of 1 September 2012 (1), was set up by Regulation (EU) No 912/2010 of the European Parliament and the Council (2), repealing Council Regulation (EC) No 1321/2004 (3) on the establishment of structures for the management of the European satellite radio navigation programmes and amending Regulation (EC) No 683/2008 of the European Parliament and of the Council (4). 
Europeiska byrn fr GNSS (det globala systemet fr satellitnavigering) (GSA, nedan kallad byrn), som flyttade frn Bryssel till Prag den 1 september 2012 (1), inrttades genom Europaparlamentets och rdets frordning (EU) nr 912/ 2010 (2) som upphvde rdets frordning (EG) nr 1321/2004 (3) om inrttandet av strukturer fr frvaltningen av de europeiska programmen fr satellitbaserad radionavigering och om ndring av Europaparlamentets och rdets frordning (EG) nr 683/2008 (4).
The European GNSS Authority set up under Council Regulation (EC) No 1321/ 2004 officially took over all tasks previously assigned to the Galileo Joint Undertaking on 1 January 2007 which are continued by the Agency as ÔEuropean GNSS AgencyŐ within the scope of Regulation (EU) No 912/2010, as amended. 
Den europeiska tillsynsmyndighet fr GNSS som inrttades genom rdets frordning (EG) nr 1321/ 2004 tog den 1 januari 2007 officiellt ver alla de uppgifter som det gemensamma fretaget Galileo tidigare hade haft och fortstter att skta dem som ÓEuropeiska byrn fr GNSSÓ inom ramen fr frordning (EU) nr 912/2010 i dess ndrade lydelse.
The table presents key figures for the Agency (5). 
Tabellen visar nyckeltal fr byrn (5).
Table Key figures for the Agency 2015 363,8 139 2016 Budget (million euro) (1) Total staff as at 31 December (2) 160 (1) Budget figures are based on payment appropriations. 
Tabell Nyckeltal fr byrn 2015 363,8 139 2016 626,4 (1) Budgetsiffrorna bygger p betalningsbemyndiganden.
We have audited: (a) the accounts of the Agency which comprise the financial statements (6) and the reports on the implementation of the budget (7) for the financial year ended 31 December 2016; and (1) Decision 2010/803/EU taken by common accord between the Representatives of the Governments of the Member States (OJ L 342, 28.12.2010, p. 
Vi har granskat a) byrns rkenskaper, som bestr av rsredovisningen (6) och rapporterna om budgetgenomfrandet (7) fr det budgetr som slutade den 31 december 2016, (1) Beslut 2010/803/EU fattat i samfrstnd mellan fretrdarna fr medlemsstaternas regeringar (EUT L 342, 28.12.2010, s.
(5) More information on the AgencyŐs competences and activities is available on its website: https://www.gsa.europa.eu (6) 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. 
(5) Ytterligare information om byrns behrighet och verksamhet finns p dess webbplats: https://www.gsa.europa.eu/. (6) 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.
(7) The reports on implementation of the budget comprise the reports which aggregate all budgetary operations and the explanatory notes. 
(7) Rapporterna om budgetgenomfrandet bestr av den rapportering som utgr en sammanstllning av budgettransaktionerna och de frklarande noterna.
EN C 417/242 Official Journal of the European Union 6.12.2017 (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). 
SV C 417/242 Europeiska unionens officiella tidning 6.12.2017 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).
EN 6.12.2017 Official Journal of the European Union C 417/243 12. 
SV 6.12.2017 Europeiska unionens officiella tidning C 417/243 12.
In preparing this report and Statement of Assurance, we considered the audit work of the independent external auditor performed on the AgencyŐs accounts as stipulated in Article 208(4) of the EU Financial Regulation (1). Other matter 16. 
Nr vi upprttade denna rapport och revisionsfrklaring beaktade vi det revisionsarbete som den oberoende externa revisorn har utfrt avseende byrns rkenskaper i enlighet med artikel 208.4 i EU:s budgetfrordning (1). vrigt 16.
In its audit report dated November 2016, the European CommissionŐs Internal Audit Service (IAS) concluded that no Agency-wide annual risk assessment exercise was conducted in 2016 and the AgencyŐs significant risks are not included in its planning documents or activity reports. 
I en granskningsrapport frn november 2016 konstaterade Europeiska kommissionens tjnst fr internrevision att det inte hade gjorts ngon rlig riskbedmning av hela byrn 2016 och att de betydande risker som byrn lper inte omnmns i dess planeringsdokument eller verksamhetsrapporter.
The Agency and IAS agreed a plan to take corrective action. 
Byrn och tjnsten fr internrevision har enats om en plan fr korrigerande tgrder.
The level of carry-overs for committed appropriations was high for Title II (administrative expenditure) at 2,8 million euro, i.e. 46 % (2015: 2,5 million euro, i.e. 42 %). 
Andelen verfringar av gjorda taganden var hg inom avdelning II (administrativa utgifter) Đ 2,8 miljoner euro eller 46 % (2015: 2,5 miljoner euro eller 42 %).
These carry-overs mainly relate to IT services provided in 2016 for which invoices were not received. 
De gller frmst it-tjnster som levererades 2016 och som inte hade fakturerats.
EN C 417/244 Official Journal of the European Union 6.12.2017 OTHER COMMENTS 20. 
SV C 417/244 Europeiska unionens officiella tidning 6.12.2017 VRIGA KOMMENTARER 20.
On 15 December 2016 the Agency signed a Framework Contract on the exploitation of the Galileo satellite system during the period 2017 to 2027, amounting to 1,5 billion euro. 
Den 15 december 2016 ingick byrn ett ramavtal om utnyttjandet av satellitnavigeringssystemet Galileo under perioden 2017Đ2027 till ett belopp av 1,5 miljarder euro.
The contract was awarded following a public procurement procedure. One of the tenderers involved has launched legal proceedings against the Agency at the European Court of Justice, challenging the outcome of the procurement procedure. 
Kontraktet tilldelades via ett frfarande fr offentlig upphandling. En av anbudsgivarna ifrgastter resultatet av upphandlingsfrfarandet och har vckt talan mot byrn vid Europeiska unionens domstol.
The ruling of the European Court of Justice will decide on the legality and regularity of the procurement procedure for the framework contract and all related specific contracts and future payments. 
Domstolens dom kommer att avgra lagligheten och korrektheten i upphandlingsfrfarandet fr ramavtalet och i alla tillhrande srskilda kontrakt och framtida betalningar.
The first payments are expected to be made in 2017. 
Man rknar med att de frsta betalningarna ska gras 2017.
6.12.2017 Official Journal of the European Union C 417/245 EN ANNEX Follow-up of previous yearsŐ comments Court's comments There is no insurance coverage for fixed tangible assets (net book value 1,0 million euro). 
6.12.2017 Europeiska unionens officiella tidning C 417/245 SV BILAGA Uppfljning av tidigare rs kommentarer Revisionsrttens kommentarer De materiella anlggningstillgngarna (bokfrt vrde efter avskrivningar: 1,0 miljon euro) r inte frskrade.
The level of carry-overs for committed appropriations was high for Title II (administrative expenditure) at 2,5 million euro, i.e. 42 % (2014: 3,4 million euro, i.e. 54 %). These carry-overs mainly relate to services provided in 2015 for which invoices were not received until 2016, a number of high-value IT contracts, as well as a risk assessment contract signed at the end of 2015. 
Andelen verfringar av gjorda taganden var hg inom avdelning II (administrativa utgifter) Đ 2,5 miljoner euro eller 42% (2014: 3,4 miljoner euro eller 54 %). verfringarna gllde frmst tjnster som hade levererats 2015 men fr vilka fakturorna inte kom frrn 2016 och ngra it-kontrakt p stora belopp och ett riskbedmningskontrakt som undertecknades i slutet av 2015.
These projects, originally planned for 2016, were started in 2015 to utilise funds released from savings on other budget lines. 
Dessa projekt, som ursprungligen planerades till 2016, inleddes 2015 fr att man skulle utnyttja medel som hade frigjorts tack vare besparingar p andra budgetposter.
The late adoption of key planning documents puts the achievement of the AgencyŐs objectives at risk. In 2015, the Agency had a high staff turnover with 14 staff members leaving and 26 joining (2). 
Byrn hade en hg personalomsttning under 2015 Đ 14 anstllda slutade och 26 brjade (2). r 2014 2015 2015 2015 2015 2015 2015 Genomfrande av korrigerande tgrder (Har genomfrts/Pgr/Har inte genomfrts/e.t.)
Year 2014 2015 2015 2015 2015 2015 2015 Status of corrective action (Completed / Ongoing / Outstanding / N/ A) Ongoing Ongoing Ongoing Completed N/A Ongoing (1) Ongoing (1) (2) The Decision adopting the European GNSS Agency programming document 2017-2020 was taken on 28 March 2017. 
Pgr Pgr Pgr Har genomfrts e.t. Pgr (1) Pgr (1) (2) Beslutet om antagande av byrns programdokument 2017Đ2020 fattades den 28 mars 2017. tta anstllda slutade och 24 brjade arbeta p byrn 2016.
EN C 417/246 Official Journal of the European Union 6.12.2017 THE AGENCYŐS REPLY 18. 
SV C 417/246 Europeiska unionens officiella tidning 6.12.2017 BYRNS SVAR 18.
The Agency has implemented the IAS findings with respect to risk management. 
Byrn har genomfrt de slutsatser som tjnsten fr internrevision dragit nr det gller riskhantering.
In particular in Q4 2016 the Agency has finalised a corporate risk management policy and procedure. 
Srskilt har byrn under fjrde kvartalet 2016 frdigstllt en policy och ett frfarande fr hantering av verksamhetsrisker.
As a first outcome of this process, the agreed corporate risks are included in Annex VIII of the provisional Single Programming Document 2018-2020 which was decided on by the Administrative Board in January 2017. 
Nr de frsta resultaten av denna process r klara tas de verksamhetsrisker som man enats om med i bilaga VIII till det preliminra samlade programdokumentet fr 2018Đ2020 som styrelsen beslutade om i januari 2017.
Concerning the improvement of performance management, the Agency is implementing the IAS findings, in particular through finalisation in Q1 2017 of a performance indicator development and reporting process, and its flow through into the Single Programming Document. 
Nr det gller att frbttra resultathanteringen genomfr byrn de slutsatser som tjnsten fr internrevision dragit, srskilt genom att under frsta kvartalet 2017 slutfra en process fr framtagande och rapportering av resultatindikatorer och inlemma den i det samlade programdokumentet.
It should be noted that the level of cancellations of carry-overs is very low (0,7 % over all budget lines in 2016) and the GSA considers this a far better indication of budget management than the level of carry-overs itself which is unavoidably high given the operational nature of the Agency and the invoicing periods for a large number of high-value administrative contracts, thereby representing a large number of planned carry-overs Ń as opposed to unplanned. 
Det br noteras att andelen verfringar som frfallit r mycket liten (0,7 procent fr alla budgetposter under 2016). Byrn anser att detta sger betydligt mer om budgetfrvaltningen n andelen verfringar i sig, som oundvikligen blir hg p grund av byrns operativa natur och faktureringsperioderna fr ett stort antal administrativa kontrakt av hgt vrde och drfr motsvarar mnga planerade verfringar, i motsats till oplanerade.
The Agency welcomes the decision by ECA to not interfere at this stage with court proceedings referred to in the Court of JusticeŐs publication. 
Byrn vlkomnar revisionsrttens beslut att i detta skede inte ingripa i de domstolsfrfaranden som nmns i domstolens publikation.
The application has been notified to the GSA on 13 July 2017 under reg. number T-99/17 Eutelsat v GSA. 
Anskan meddelades byrn den 13 juli 2017 under nummer T-99/17 Đ Eutelsat mot Europeiska byrn fr GNSS.