natgillin/translations-raw huggingface dataset:
In total the NRAs collected 10,7 billion euro of contributions for 2015 and 2016 and transferred them to the SRF which is owned by the SRB. 
De nationella resolutionsmyndigheterna samlade in totalt 10,7 miljarder euro i bidrag fr 2015 och 2016 och frde ver det beloppet till den gemensamma resolutionsfonden som gs av den gemensamma resolutionsnmnden.
In its 2016 final annual accounts the SRB disclosed contingent liabilities amounting to 841 826 146 euro related to ex-ante contributions. 
I sin slutliga rsredovisning fr 2016 redovisade nmnden ansvarsfrbindelser p 841 826 146 euro som gllde frhandsbidrag.
Thereof an amount of 800 791 513 euro relates to appeals with NRAs and court cases before administrative Member State courts, which were determined based on NRA declarations. 
Av det beloppet avser 800 791 513 euro, som faststllts p grundval av frklaringar frn de nationella resolutionsmyndigheterna, verklaganden till nationella resolutionsmyndigheter och rttsliga processer i medlemsstaternas frvaltningsdomstolar.
Tables 1 and 2 below show the details and development of these amounts and number of appeals and court cases up to 30 September 2017: Table 1 - Development of the disputed amounts of contingent liabilities arising from ex-ante contributions to the SRF 7 Contingent liabilities from amounts in dispute in euro 30/09/17 31/12/16 31/12/15 - Appeals with NRAs and cases before administrative courts of the Member States 1 240 045 681 800 791 513 437 125 144 Related to 2015 ex-ante contributions 84 149 051 84 149 051 437 125 144 Related to 2016 ex-ante contributions 596 809 613 716 642 462 0 Related to 2017 ex-ante contributions 559 087 017 0 0 - Legal cases before the General Court of the CJEU 180 197 774 41 034 633 0 Related to 2016 ex-ante contributions 115 676 910 41 034 633 0 Related to 2017 ex-ante contributions 64 520 864 0 0 Total 1 420 243 455 841 826 146 437 125 144 Source: ECA based on SRB data. 
Tabellerna 1 och 2 nedan visar i detalj hur dessa belopp och antalet verklaganden och rttsliga processer har utvecklatas fram till den 30 september 2017: Tabell 1 Đ Utvecklingen av omtvistade belopp fr ansvarsfrbindelser som gller frhandsbidrag till den gemensamma resolutionsfonden Ansvarsfrbindelser som rr omtvistade belopp i euro 30.9.17 31.12.16 31.12.15 Đ verklaganden till nationella resolutionsmyndigheter och rttsliga processer vid medlemsstaternas frvaltningsdomstolar 1 240 045 681 800 791 513 437 125 144 Avseende frhandsbidrag frn 2015 84 149 051 84 149 051 437 125 144 Avseende frhandsbidrag frn 2016 596 809 613 716 642 462 0 Avseende frhandsbidrag frn 2017 559 087 017 0 0 Đ Rttsfall vid EU-domstolens tribunal 180 197 774 41 034 633 0 Avseende frhandsbidrag frn 2016 115 676 910 41 034 633 0 Avseende frhandsbidrag frn 2017 64 520 864 0 0 Totalt 1 420 243 455 841 826 146 437 125 144 Klla: Revisionsrtten p grundval av uppgifter frn den gemensamma resolutionsnmnden.
Table 2 - Development of appeals and number of cases arising from ex-ante contributions to the SRF Number of appeals, court cases and legal cases 30/09/17 31/12/16 31/12/15 - Appeals with NRAs and cases before administrative courts of the Member States 394 261 67 Related to 2015 ex-ante contributions 7 6 67 Related to 2016 ex-ante contributions 256 255 0 Related to 2017 ex-ante contributions 131 0 0 - Legal cases before the General Court of the CJEU 13 9 0 Related to 2016 ex-ante contributions 10 9 0 Related to 2017 ex-ante contributions 3 0 0 Total 407 270 67 Source: ECA based on SRB data. 
Tabell 2 Đ Utvecklingen av verklaganden och antal processer som gller frhandsbidrag till den gemensamma resolutionsfonden 8 Antal verklaganden, domstolsml och rttsfall 30.9.17 31.12.16 31.12.15 Đ verklaganden till nationella resolutionsmyndigheter och rttsliga processer vid medlemsstaternas frvaltningsdomstolar 394 261 67 Avseende frhandsbidrag frn 2015 7 6 67 Avseende frhandsbidrag frn 2016 256 255 0 Avseende frhandsbidrag frn 2017 131 0 0 Đ Rttsfall vid EU-domstolens tribunal 13 9 0 Avseende frhandsbidrag frn 2016 10 9 0 Avseende frhandsbidrag frn 2017 3 0 0 Totalt 407 270 67 Klla: Revisionsrtten p grundval av uppgifter frn den gemensamma resolutionsnmnden.
This means that there was no itemisation. The process has been improved as of September 2017 when NRAs started delivering individual details in Excel spread-sheets. 
De olika bidragen specificerades allts inte. Processen frbttrades i september 2017 i och med att de nationella resolutionsmyndigheterna brjade lmna in Excel-kalkylblad med detaljerade uppgifter fr varje bidrag.
administrative courts of Member States related to 2016 contributions had been overstated by approximately 120 million euro. 
Tack vare denna frbttring har det framkommit att de omtvistade belopp som gller verklaganden till nationella resolutionsmyndigheter och rttsliga processer vid medlemsstaternas frvaltningsdomstolar avseende 2016 rs bidrag hade redovisats fr hgt med 120 miljoner euro.
In addition the SRB did not provision for legal costs related to appeals and court cases in its 2016 final annual accounts (e.g. expenses for legal advice). 
Dessutom gjorde nmnden ingen avsttning fr juridiska kostnader i samband med verklaganden och rttsliga processer i sin slutliga rsredovisning fr 2016 (t.ex. kostnader fr juridisk rdgivning).
However the impact discussed in this paragraph is not material for the final annual accounts 2016. 
De frgor som diskuteras i denna punkt har dock ingen vsentlig inverkan p den slutliga rsredovisningen fr 2016.
In its report on the 2016 Final Annual Accounts the independent external auditor recommended that for future years the SRB should review and enhance its procedures for collating financial data on administrative appeals against NRAs and on court cases before the administrative courts of the relevant Member States to ensure that sufficient financial and non-financial information is provided by the NRAs. 
I sin rapport om den slutliga rsredovisningen fr 2016 rekommenderade den oberoende externa revisorn att resolutionsnmnden under kommande r ser ver och frbttrar sina frfaranden fr att sammanstlla finansiella uppgifter om administrativa verklaganden till nationella resolutionsmyndigheter och rttsliga processer vid frvaltningsdomstolar i de aktuella medlemsstaterna fr att skerstlla att de nationella resolutionsmyndigheterna lmnar tillrcklig finansiell och icke finansiell information.
Contingent liabilities related to a resolution 20. 
Ansvarsfrbindelser i samband med en resolution 20.
No bank resolutions were initiated by the SRB in the reporting period up to 31 December 2016 and no contingent liability was to be disclosed in relation to resolution decisions for the financial year 2016. 
Den gemensamma resolutionsnmnden inledde ingen bankresolution under rapporteringsperioden fram till den 31 december 2016, och inga ansvarsfrbindelser CH4097881SV04-17PP-CH348-17APCFIN-RAS-SRB_Contingent_liabilities-TR.docx 12.12.2017
The first resolution decision was taken on 7 June 20179. 
Det frsta resolutionsbeslutet fattades den 7 juni 20179.
Contingent liabilities arising from it did not need to be disclosed in the SRBŐs final accounts for 2016 as they are related to a 2017 financial year event and appeared only after the accounts were authorised for issue10. 
Ansvarsfrbindelser som gllde det beslutet behvde inte redovisas i nmndens rsredovisning fr 2016 eftersom de avser en hndelse under budgetret 2017 och uppstod frst efter det att rkenskapernas offentliggrande hade godknts10.
The SRB described the taking of the resolution decision as a non-adjusting event11 in its 2016 final annual accounts12. 
I sin slutliga rsredovisning fr 201611 beskrev nmnden resolutionsbeslutet som en hndelse som inte beaktas12.
It should be noted that, a number of law suits have been filed with regard to this first resolution decision. 
Det br noteras att ett antal rttsliga processer har inletts om detta frsta resolutionsbeslut.
In addition, a significant number of administrative appeals have been filed with regard to that resolution. 
Dessutom har ett stort antal administrativa verklaganden lmnats in avseende beslutet.
In detail there are: (a) 90 legal cases against the SRB before the General Court of the Court of Justice of the European Union (CJEU) filed by 12 October 2017; (b) 46 appeals submitted to SRBŐs appeal panel by 26 October 201713. 
Nrmare bestmt hade a) 90 rttsliga processer mot nmnden inletts vid EU-domstolens tribunal fram till den 12 oktober 2017, b) 46 verklaganden lmnats in till nmndens verklagandepanel fram till den 26 oktober 201713.
The related contingent liabilities will be subject to our report of the financial year 2017. 
Vi kommer att behandla de aktuella ansvarsfrbindelserna i vr rapport fr budgetret 2017.
Contingent liabilities of the Commission 23. 
Kommissionens ansvarsfrbindelser 23.
The Commission confirmed that at 31 December 2016 there were no contingent liabilities arising due to the SRM Regulation (Article 92 (4)). 
Kommissionen har uppgett att den per den 31 december 2016 inte hade ngra ansvarsfrbindelser som hade uppkommit p grund av frordningen om den gemensamma resolutionsmekanismen (artikel 92.4).
The Court has issued an unqualified opinion on the reliability of the consolidated accounts of the European Union for the financial year 201614. 
Revisionsrtten har gjort ett uttalande utan reservation om tillfrlitligheten i Europeiska unionens konsoliderade rsredovisning fr budgetret 201614.
It should be noted that with regard to the endorsement of the first resolution decision15, on the 7 June 2017 the Commission has been notified of 26 legal cases brought before the General Court of the CJEU against the Commission. 
Det br noteras att kommissionen har tagit emot 26 anmlningar om rttsliga processer mot kommissionen vid EU-domstolens tribunal som gller godknnandet av det frsta resolutionsbeslutet den 7 juni 201715.
Contingent liabilities arising from it did not need to be disclosed in the CommissionŐs final accounts for 2016 as they are related to a 2017 financial year event and appeared only after the accounts were authorised for issue. 
Ansvarsfrbindelser som gllde det beslutet behvde inte redovisas i kommissionens rsredovisning fr 2016 eftersom de avser en hndelse under budgetret 2017 och uppstod frst efter det att rkenskapernas offentliggrande hade godknts.
Contingent liabilities of the Council 27. 
Rdets ansvarsfrbindelser 27.
The accountant officer of the Council stated in a representation letter dated 30 May 2017 that at 31 December 2016 there were no contingent liabilities arising due to the SRM Regulation (Article 92(4)). 
Rdets rkenskapsfrare uppgav i ett skriftligt uttalande av den 30 maj 2017 att det den 31 december 2016 inte fanns ngra ansvarsfrbindelser som hade uppkommit p grund av frordningen om den gemensamma resolutionsmekanismen (artikel 92.4).
The Court has issued an unqualified opinion on the reliability of the consolidated accounts of the European Union for the financial year 201616. 
Revisionsrtten har gjort ett uttalande utan reservation om tillfrlitligheten i Europeiska unionens konsoliderade rsredovisning fr budgetret 201616.
The Council was not involved in the resolution decision mentioned in paragraph 20 and 25 but as of 26 October 2017 it was subject to one legal case brought before the General Court of the CJEU arising thereof. 
Rdet var inte inblandat i det resolutionsbeslut som nmns i punkterna 20 och 25 men r sedan den 26 oktober 2017 freml fr en rttslig process vid EU-domstolens tribunal 14 15 16 Revisionsrttens rsrapport om genomfrandet av budgeten fr budgetret 2016.
A contingent liability did not need to be disclosed in the CouncilŐs final accounts for 2016 as it is related to a 2017 financial year event and appeared only after the accounts were authorised for issue. 
Rdet behvde inte redovisa ngon ansvarsfrbindelse som gllde det beslutet i sin slutliga rsredovisning fr 2016 eftersom den avser en hndelse under budgetret 2017 och uppstod frst efter det att rkenskapernas offentliggrande hade godknts.
CONCLUSIONS AND RECOMMENDATIONS 31. 
SLUTSATSER OCH REKOMMENDATIONER 31.
It can already be predicted at this stage of the year that the increase will continue in the financial year 2017 due to the appeals against the resolution decision taken and the appeals by banks and court cases taken in relation to the ex-ante contributions (see paragraphs 17, 21, 25 and 29). 
Man kan redan i detta skede av ret frutsga att kningen kommer att fortstta under budgetret 2017 p grund av verklaganden av resolutionsbeslutet, bankernas verklaganden och de rttsliga processer som gller frhandsbidrag (se punkterna 17, 21, 25 och 29).
The SRB has not yet established a detailed accounting guidance (see paragraphs 11). 
Nmnden har nnu inte upprttat ngon detaljerad redovisningsvgledning (se punkt 11).
The SRB did not make a provision for legal costs in its 2016 final annual accounts (see paragraph 18). 
Nmnden gjorde ingen avsttning fr juridiska kostnader i sin slutliga rsredovisning fr 2016 (se punkt 18).
11 Recommendation 1 Due to the increase in the number of contingent liability cases and their complexity the SRB should establish a detailed accounting guidance. 
11 Rekommendation 1 P grund av det kade antalet verklaganden och rttsliga processer som kan ge upphov till ansvarsfrbindelser och rendenas komplexitet br nmnden upprtta en detaljerad redovisningsvgledning.
The accounting guidance should also deal with the provisioning of legal costs. 
Redovisningsvgledningen br ven omfatta avsttningar fr juridiska kostnader.
Target implementation date: end of 2017 33. 
Mldatum fr genomfrande: slutet av 2017.
The process weakness in relation to the contingent liabilities led to an overstatement, which was not material for SRBŐs 2016 final annual accounts. 
Bristerna i frfarandet fr ansvarsfrbindelser ledde till att beloppet redovisades fr hgt i nmndens slutliga rsredovisning, dock inte i ngon vsentlig grad.
The SRBŐs process has improved throughout 2017 (see paragraph 18). 
Nmndens frfarande har frbttrats under 2017 (se punkt 18).
However, the SRB has no IT system in place for standardised reporting, accounting documentation and assessment (see paragraph 12). 
Men den har inget it-system som mjliggr standardiserad rapportering, redovisningsdokumentation och bedmning (se punkt 12).
Recommendation 2 The SRB should introduce a suitable process including an IT system which will ensure that all kinds of contingent liabilities are properly accounted for and reported. 
12 Rekommendation 2 Nmnden br infra ett lmpligt frfarande med ett it-system som skerstller att alla typer av ansvarsfrbindelser redovisas och rapporteras korrekt.
The NRAs should have access to this IT system to record the contingent liabilities accordingly. 
De nationella resolutionsmyndigheterna br ha tillgng till detta it-system s att de kan bokfra ansvarsfrbindelser p motsvarande stt.
Target implementation date: end of 2019 This Report was adopted by Chamber IV, headed by Mr Baudilio TOM MUGURUZA, Member of the Court of Auditors, in Luxembourg at its meeting of 12 December 2017. 
Mldatum fr genomfrande: slutet av 2019. Denna rapport antogs av revisionsrttens avdelning IV, med ledamoten Baudilio TOM MUGURUZA som ordfrande, vid dess sammantrde i Luxemburg den 12 december 2017.
For the Court of Auditors Klaus-Heiner LEHNE President CH4097881EN04-17PP-CH348-17APCFIN-RAS-SRB_Contingent_liabilities-OR.docx 12.12.2017 
Fr revisionsrtten Klaus-Heiner LEHNE ordfrande CH4097881SV04-17PP-CH348-17APCFIN-RAS-SRB_Contingent_liabilities-TR.docx 12.12.2017
Single Resolution Board Recommendation 1 THE SINGLE RESOLUTION BOARD REPLIES Accepted: the SRB agrees with the remark of the ECA and already in 2017, action will be taken in this respect by developing an accounting guidance for provisioning legal costs and recognition of contingent liabilities (expected to be implemented by Q1 2018). 
Gemensamma resolutionsnmnden Rekommendation 1 GEMENSAMMA RESOLUTIONSNMNDENS SVAR Godtagen: Nmnden instmmer i revisionsrttens anmrkning och redan under 2017 kommer tgrder vidtas avseende detta genom att redovisningsriktlinjer utarbetas fr inbetalning av rttsliga kostnader och erknnande av ansvarsfrbindelser (frvntas genomfras under frsta kvartalet 2018).
Recommendation 2 Partially accepted: the SRB has agreed already with the NRAs on an improved procedure involving regular reporting that allows the SRB to monitor the evolution of appeals over time. 
Rekommendation 2 Delvis godtagen: Nmnden har redan kommit verens med de nationella resolutionsmyndigheterna om ett frbttrat frfarande som bland annat omfattar regelbunden rapportering som gr det mjligt fr nmnden att ver tid vervaka utvecklingen fr verklaganden.
Nonetheless, the SRB will strive, to the extent possible in cooperation with the NRAs, to enhance the existing reporting procedure in order to provide for more transparency as regards indication on number of overall cases, the amounts involved, including possible pay outs of remedies stemming from the national proceedings. 
Nmnden kommer dock att i mjligaste mn strva efter att tillsammans med de nationella resolutionsmyndigheterna frbttra det nuvarande rapporteringsfrfarandet fr att ge strre ppenhet vad gller angivande av antalet vergripande renden och belopp det rr sig om, inklusive utbetalningar av kompensation som hrrr frn de nationella frfarandena.
It shall be noted that the appeal cases are handled by the NRAs on a continuous basis and thus, the amount of the contingent liabilities changes over time. 
Det br ppekas att verklaganderendena behandlas kontinuerligt av de nationella resolutionsmyndigheterna och att beloppen fr de rttsliga kostnaderna drfr frndras ver tid.
Therefore, the SRB relies on NRAsŐ input as it has no direct access to this information. 
Nmnden litar drfr p informationen frn de nationella resolutionsmyndigheterna eftersom den inte har direkt tillgng till denna information.
WORKING DOCUMENT Council of the European Union Brussels, 11 December 2017 (OR. en) SN 5785/17 LIMITE Subject: Reply to ECA (Article 92(4) of Regulation (EU) nĄ 806/2014 on the SRM and SRF) As no contingent liabilities pursuant to article 92 (4) of the SRM regulation were recorded in the accounts related to the Council in the financial reporting year 2016, there are no comments from this institution. 
ARBETSDOKUMENT Europeiska unionens rd Bryssel den 11 december 2017 (OR. en) SN 5785/17 LIMITE rende: Svar till revisionsrtten (artikel 92.4 i frordning (EU) nr 806/2014 om den gemensamma resolutionsmekanismen och den gemensamma resolutionsfonden) Eftersom inga ansvarsfrbindelser i enlighet med artikel 92.4 i frordningen om den gemensamma resolutionsmekanismen har registrerats i rkenskaperna avseende rdet under rapporteringsret 2016 freligger inga kommentarer frn denna institution.
SN 5785/17 sh 1 DG A4 LIMITE EN 
SN 5785/17 sst/CH/sk 1 DG A4 LIMITE SV
EN EN EUROPEAN COMMISSION Reply of the Commission to the report of the European Court of Auditors pursuant to Article 92 (4) of Regulation (EU) No 806/2014 on any contingent liabilities (whether for the Single Resolution Board, the Council, the Commission or otherwise) arising as a result of the performance by the Single Resolution Board, the Council and the Commission of their tasks under this Regulation for the financial year 2016 Brussels, 24.11.2017 COM(2017) 732 final LIMITED 
SV SV EUROPEISKA KOMMISSIONEN Kommissionens svar p Europeiska revisionsrttens rapport, som utarbetats i enlighet med artikel 92.4 i frordning (EU) nr 806/2014, om eventuella ansvarsfrbindelser (oavsett om det gller gemensamma resolutionsnmnden, rdet, kommissionen, eller p annat stt) som uppstr till fljd av gemensamma resolutionsnmndens, rdets och kommissionens utfrande av sina uppgifter enligt den frordningen under budgetret 2016 Bryssel den 24.11.2017 COM(2017) 732 final LIMITED
Reply of the Commission to the report of the European Court of Auditors pursuant to Article 92 (4) of Regulation (EU) No 806/2014 on any contingent liabilities (whether for the Single Resolution Board, the Council, the Commission or otherwise) arising as a result of the performance by the Single Resolution Board, the Council and the Commission of their tasks under this Regulation for the financial year 2016 "The Commission has taken note of the report of the European Court of Auditors." 
Kommissionens svar p Europeiska revisionsrttens rapport, som utarbetats i enlighet med artikel 92.4 i frordning (EU) nr 806/2014, om eventuella ansvarsfrbindelser (oavsett om det gller gemensamma resolutionsnmnden, rdet, kommissionen, eller p annat stt) som uppstr till fljd av gemensamma resolutionsnmndens, rdets och kommissionens utfrande av sina uppgifter enligt den frordningen under budgetret 2016 ÓKommissionen har tagit del av revisionsrttens rapport.Ó
EN C 417/256 Official Journal of the European Union 6.12.2017 REPORT on the annual accounts of the Single Resolution Board for the financial year 2016, together with the BoardŐs reply (2017/C 417/42) INTRODUCTION 1. 
SV C 417/256 Europeiska unionens officiella tidning 6.12.2017 RAPPORT om rsredovisningen fr Gemensamma resolutionsnmnden (SRB) fr budgetret 2016, med nmndens svar (2017/C 417/42) INLEDNING 1.
The Single Resolution Board (hereinafter Ôthe BoardŐ, aka ÔSRBŐ), which is located in Brussels, was established by Regulation (EU) No 806/2014 on the Single Resolution Mechanism (ÔSRM RegulationŐ) (1). 
Gemensamma resolutionsnmnden (SRB, nedan kallad nmnden) ligger i Bryssel och inrttades genom frordning (EU) nr 806/2014 om den gemensamma resolutionsmekanismen (1).
The budget for the year 2015 consisted of only Part I (administrative budget). 
Budgeten fr 2015 bestod endast av del I (administrativ budget).
The budget for the year 2016 consisted of Part I amounting to 65 million euro and Part II (Credit InstitutionsŐ contributions to the Fund), amounting to 11 800 million euro. 
Budgeten fr 2016 bestod av del I som uppgick till 65 miljoner euro och del II (kreditinstitutens bidrag till fonden) som uppgick till 11 800 miljoner euro.
Table Key figures for the Board 2015 22 0 108 Budget (million euro) Part I (BoardŐs administrative budget) Part II (Budget of the Fund) 2016 65 11 800 180 Total staff as at 31 December (1) (1) Staff includes officials, temporary and contract staff and seconded national experts. 
Budget (miljoner euro) Del I (nmndens administrativa budget) Del II (fondens budget) Tabell Nyckeltal fr nmnden 2015 22 0 108 2016 65 11 800 Personalstyrka totalt den 31 december (1) (1) Personalen bestr av tjnstemn, tillflligt anstllda och kontraktsanstllda samt utstationerade nationella experter.
(1) OJ L 225, 30.7.2014, p. 
(1) EUT L 225, 30.7.2014, s.
(2) More information on the BoardŐs competences and activities is available on its website: http://srb.europa.eu/ 
(2) Ytterligare information om nmndens behrighet och verksamhet finns p dess webbplats: www.srb.europa.eu. 180
6.12.2017 Official Journal of the European Union C 417/257 EN OPINION 6. 
6.12.2017 Europeiska unionens officiella tidning C 417/257 SV UTTALANDE 6.
We have audited: (a) the accounts of the Board which comprise the financial statements (1) and the reports on the implementation of the budget (2) for the financial year ended 31 December 2016; 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) nmndens rkenskaper, som bestr av rsredovisningen(1) och rapporterna om budgetgenomfrandet(2) fr det budgetr som slutade den 31 december 2016, 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).