natgillin/translations-raw huggingface dataset:
C 48/2 Official Journal of the European Union 6.2.2019 EN ABBREVIATIONS BPE GCEU COM NRA NCWO SRB SRF SRM SRM Regulation Banco Popular Espaol S.A. General Court of the Court of Justice of the European Union European Commission National Resolution Authority No creditor worse-off principle Single Resolution Board Single Resolution Fund Single Resolution Mechanism Regulation (EU) No 806/2014 of the European Parliament and of the Council of 15 July 2014 establishing uniform rules and a uniform procedure for the resolution of credit institutions and certain investment firms in the framework of a Single Resolution Mechanism and a Single Resolution Fund and amending Regulation (EU) No 1093/2010 (OJ L 225, 30.7.2014, p. 1). 
C 48/2 Europeiska unionens officiella tidning 6.2.2019 SV F RKORTNINGAR BPE Óinte smre villkor fr borgenrÓ kommissionen resolutionsfonden resolutionsnmnden, nmnden SRM SRM-frordningen tribunalen Banco Popular Espaol SA principen Óinte smre villkor fr borgenr n vid normala insolvensfrfarandenÓ Europeiska kommissionen den gemensamma resolutionsfonden Gemensamma resolutionsnmnden den gemensamma resolutionsmekanismen Europaparlamentets och rdets frordning (EU) nr 806/2014 av den 15 juli 2014 om faststllande av enhetliga regler och ett enhetligt frfarande fr resolution av kreditinstitut och vissa vrdepappersfretag inom ramen fr en gemensam resolutionsmekanism och en gemensam resolutionsfond och om ndring av frordning (EU) nr 1093/2010 (EUT L 225, 30.7.2014, s. 1) Europeiska unionens domstols tribunal
EN 6.2.2019 Official Journal of the European Union C 48/3 INTRODUCTION 1. 
SV 6.2.2019 Europeiska unionens officiella tidning C 48/3 INLEDNING 1.
The Single Resolution Mechanism (SRM), established by Regulation (EU) No 806/2014 (SRM Regulation) (1), is the second pillar of the EUŐs Banking Union. 
Den gemensamma resolutionsmekanismen (SRM), som inrttades genom Europaparlamentets och rdets frordning (EU) nr 806/2014 (1), r den andra pelaren i EU:s bankunion.
When a bank fails, the mechanism aims to manage its resolution effectively with no negative impact on the real economy or the taxpayer. 
Nr en bank fallerar ska mekanismen frvalta dess resolution effektivt utan negativ inverkan p realekonomin eller skattebetalarna.
The Single Resolution Board (SRB) is the key actor within this mechanism and the resolution authority for all the significant banks (2) and less significant cross-border banking groups established in the euro area (3). 
Gemensamma resolutionsnmnden r den viktigaste aktren inom mekanismen och utgr resolutionsmyndighet fr alla betydande banker(2) och mindre betydande grnsverskridande bankkoncerner som r etablerade i euroomrdet(3).
The SRB became an independent agency on 1 January 2015 and has had full resolution powers since 1 January 2016. 
Nmnden blev ett sjlvstndigt EU-organ den 1 januari 2015 och har fullstndiga resolutionsbefogenheter sedan den 1 januari 2016.
The process leading to the decision to place an entity under resolution involves the European Central Bank, the SRB, the Commission and, possibly, the Council (4). 
Europeiska centralbanken, Gemensamma resolutionsnmnden, kommissionen och, i frekommande fall, rdet deltar i det frfarande som leder fram till beslutet att frstta en enhet i resolution (4).
If necessary and under certain conditions, the SRB can use the Single Resolution Fund (SRF) to the extent necessary to ensure the effective application of the resolution tools. 
Om ndvndigt och under vissa villkor kan resolutionsnmnden anvnda den gemensamma resolutionsfonden i den utstrckning som r ndvndig fr att skerstlla en effektiv tillmpning av resolutionsverktygen.
The SRB and the SRF are entirely financed by the banking sector. 
Resolutionsnmnden och resolutionsfonden finansieras helt av banksektorn.
Article 92(4) of the SRM Regulation specifically requires the ECA to draw up a report on any contingent liabilities (whether for the SRB, the Council, the Commission or otherwise) arising as a result of the performance by the SRB, the Council or the Commission of their tasks under this Regulation. 
I artikel 92.4 i SRM-frordningen anges specifikt att revisionsrtten ska utarbeta en rapport om eventuella ansvarsfrbindelser (oavsett om det gller nmnden, rdet, kommissionen eller p annat stt) som uppstr till fljd av nmndens, rdets eller kommissionens utfrande av sina uppgifter enligt denna frordning.
The ECA can request any information relevant for performing its task (5). 
Revisionsrtten har rtt att erhlla all information som behvs fr att den ska kunna utfra sina uppgifter (5).
AUDIT SCOPE AND APPROACH Audit scope 4. 
REVISIONENS INRIKTNING OCH OMFATTNING SAMT REVISIONSMETOD Revisionens inriktning och omfattning 4.
This audit report deals exclusively with contingent liabilities as referred to in Article 92(4) of the SRM Regulation, and covers the financial year 2017. 
Den hr granskningsrapporten gller uteslutande de ansvarsfrbindelser som avses i artikel 92.4 i SRM-frordningen och omfattar budgetret 2017.
In other products, the ECA also audited the annual accounts of the Commission and the Council (6) as well as of the SRB (7) for the financial year 2017. 
Inom ramen fr andra rapporter har revisionsrtten ven granskat kommissionens och rdets(6) liksom resolutionsnmndens (7) rsredovisningar fr budgetret 2017.
Contingent liabilities are to be disclosed in the annual accounts as laid down in International Public Sector Accounting Standard 19 and EU Accounting Rule 10 on provisions, contingent assets and contingent liabilities (see Box 1). 
Ansvarsfrbindelser (eller eventualfrpliktelser) ska redovisas i rsredovisningen i enlighet med internationell redovisningsstandard fr offentlig sektor (IPSAS) nr 19 och EU:s redovisningsregel nr 10 om avsttningar, eventualtillgngar och eventualfrpliktelser (se ruta 1).
Box 1 Definition of a contingent liability (1) Regulation (EU) No 806/2014 of the European Parliament and of the Council of 15 July 2014 establishing uniform rules and a uniform procedure for the resolution of credit institutions and certain investment firms in the framework of a Single Resolution Mechanism and a Single Resolution Fund and amending Regulation (EU) No 1093/2010 (OJ L 225, 30.7.2014, p. 
Ruta 1 Definition av en eventualfrpliktelse (1) Europaparlamentets och rdets frordning (EU) nr 806/2014 av den 15 juli 2014 om faststllande av enhetliga regler och ett enhetligt frfarande fr resolution av kreditinstitut och vissa vrdepappersfretag inom ramen fr en gemensam resolutionsmekanism och en gemensam resolutionsfond och om ndring av frordning (EU) nr 1093/2010 (EUT L 225, 30.7.2014, s.
(2) The term ÔbankŐ in this report refers to entities as defined under Article 2 of the SRM Regulation. 
(2) Med ÓbankÓ avses i denna rapport de enheter som definieras i artikel 2 i SRM-frordningen.
(3) A list of banks for which the SRB is the resolution authority can be found at: https://srb.europa.eu/en/content/banks-within-remit-srm-and-srb (4) Article 18 of the SRM Regulation. 
(3) En frteckning ver de banker som Gemensamma resolutionsnmnden r resolutionsmyndighet fr finns hr: https://srb.europa.eu/ en/content/banks-within-remit-srm-and-srb (4) Artikel 18 i SRM-frordningen.
(5) Article 92(8) of the SRM Regulation. 
(5) Artikel 92.8 i SRM-frordningen.
(6) ECA Annual reports concerning the financial year 2017. 
(6) Revisionsrttens rsrapporter fr budgetret 2017.
(7) Report on the annual accounts of the Single Resolution Board for the financial year 2017. 
(7) Rapport om rsredovisningen fr Gemensamma resolutionsnmnden fr budgetret 2017.
A contingent liability is a possible obligation that arises from past events and of which the existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within the control of the European Union; or a present obligation that arises from past events but is not recognised because it is not probable that an outflow of resources embodying economic benefits or service potential will be required to settle the obligation; or the amount of the obligation cannot be measured with sufficient reliability. 
En eventualfrpliktelse r en potentiell frpliktelse som uppkommit p grund av tidigare hndelser och som bara kan bekrftas utifrn eventuella framtida hndelser som fr nrvarande r oskra och inte helt ligger inom Europeiska unionens kontroll. Det kan ocks vara en befintlig frpliktelse som hrrr frn hndelser som redan intrffat men som inte redovisas som skuld eller avsttning antingen fr att det inte r sannolikt att ett utflde av resurser som motsvarar ekonomiska frdelar eller tjnstepotential kommer att krvas fr att reglera frpliktelsen eller fr att en tillrckligt tillfrlitlig uppskattning av beloppet inte kan gras.
EN C 48/4 Official Journal of the European Union 6.2.2019 7. 
SV C 48/4 Europeiska unionens officiella tidning 6.2.2019 7.
To determine if a contingent liability needs to be disclosed, the probability of an outflow of resources must be assessed. If the probability of a future outflow of resources is: Ń certain, a liability needs to be disclosed; Ń probable, a provision needs to be disclosed; Ń possible, a contingent liability needs to be disclosed; Ń remote, no disclosure is necessary. 
Fr att avgra om en ansvarsfrbindelse behver redovisas mste man bedma sannolikheten fr ett utflde av resurser. Om ett framtida utflde av resurser r Ń skert, ska en skuld redovisas, Ń troligt, ska en avsttning redovisas, Ń mjligt, ska en ansvarsfrbindelse redovisas, Ń ytterst osannolikt, behver frpliktelsen inte redovisas.
In addition to contingent liabilities arising during 2017, the accounting officers have to take into account any relevant information obtained up to the date of presentation of the final accounts. 
Utver de ansvarsfrbindelser som uppsttt under 2017 mste rkenskapsfrarna beakta all relevant information som erhlls fram till dess att rkenskaperna avslutas.
Thus, adjustments or additional disclosures may be required for a true and fair presentation of the accounts and may include information obtained in the course of 2018 (8). 
Sledes kan korrigeringar eller ytterligare upplysningar som behvs fr att f till stnd en fullstndig och rttvisande redovisning ven bygga p information som erhllits under 2018.
The 2017 accounts were presented: Ń by the Single Resolution Board on 1 July 2018; Ń by the European Commission on 22 June 2018; Ń by the Council of the European Union on 12 June 2018. 
(8) Respektive rsredovisning fr 2017 lades fram Ń av Gemensamma resolutionsnmnden den 1 juli 2018, Ń av Europeiska kommissionen den 22 juni 2018, Ń av Europeiska unionens rd den 12 juni 2018.
The audit evidence consisted of information gathered through meetings and interviews with staff and by reviewing, inter alia, internal documentation, representation letters from external lawyers and publicly available data. 
Revisionsbevisen inhmtades genom insamling av information frn mten och intervjuer med personal samt genomgng av, bland annat, intern dokumentation, skriftliga uttalanden frn externa advokater och allmnt tillgngliga uppgifter.
In the end of May 2018, there were litigations against the SRB, the Commission and the Council in relation to their tasks under the SRM Regulation. 
I slutet av maj 2018 inleddes rttstvister mot resolutionsnmnden, kommissionen och rdet angende deras uppgifter enligt SRM-frordningen.
To audit related contingent liabilities, the ECA drew a sample of litigation cases (9), and reviewed the relevant litigation files (see Table 1). 
Fr revisionen av eventuella ansvarsfrbindelser i samband med detta granskade revisionsrtten rttegngshandlingarna i ett urval av tvisteml (9) (se tabell 1).
The sample also contained nine cases against ex-ante contributions to the Single Resolution Fund before national courts. 
I urvalet ingick ven nio ml i nationella domstolar som gllde frhandsbidrag till den gemensamma resolutionsfonden.
The total population of appeals and litigations before national courts was 499 cases. 
Totalt utgjorde populationen verklaganden och tvister i nationella domstolar 499 ml.
However, for these cases, the SRB did not provide the litigation files, which are kept by national resolution authorities (NRAs). 
Men i dessa ml tillhandahll resolutionsnmnden inga rttegngshandlingar, d dessa handhas av nationella resolutionsmyndigheter.
The SRB stated that it does not possess the files and thus, did not provide them to the ECA during the audit. 
Gemensamma resolutionsnmnden hvdade att den inte har handlingarna och drfr inte tillhandahll dem till revisionsrtten i samband med revisionen.
Therefore, the ECA could not review this part of the sample. 
Drfr kunde revisionsrtten inte granska denna del av urvalet.
Table 1 Sample selected and reviewed by the ECA Brought before Overall population Litigations or appeals related to: Single Resolution Board Resolution of BPE Decision on non-resolution of ABLV Sample reviewed 10 2 General Court of the EU 103 General Court of the EU 2 (8) Article 155 Financial Regulation of the Union. 
Tabell 1 Urval som granskades av revisionsrtten Talan vckt vid Totalt antal Tvister eller verklaganden rrande: Gemensamma resolutionsnmnden Resolutionen av BPE Urval som granskades EU:s tribunal 103 EU:s tribunal 2 Beslut om att inte stta ABLV i resolution 10 2 (8) Artikel 155 i unionens budgetfrordning.
(9) The litigation files were presented in the languages chosen by the applicants for the proceedings (Spanish, Italian, German). 
(9) Rttegngshandlingarna var skrivna p de sprk som valts av skandena i mlen (spanska, italienska och tyska).
Related documents were also provided in French and partially in English. 
Tillhrande dokument tillhandahlls ven p franska och delvis p engelska.
6.2.2019 Official Journal of the European Union C 48/5 EN Brought before Overall population General Court of the EU 13 National courts 499 General Court of the EU/SRB appeal panel 0 Litigations or appeals related to: Ex-ante contributions to the SRF Administrative contributions European Commission Resolution of BPE Ex-ante contributions to the SRF Council of the European Union Resolution of BPE (*) Could not be reviewed (see paragraph 11). 
6.2.2019 Europeiska unionens officiella tidning C 48/5 SV Talan vckt vid Totalt antal EU:s tribunal 13 Nationella domstolar 499 EU:s tribunal/nmndens verklagandepanel 0 Tvister eller verklaganden rrande: Frhandsbidrag till resolutionsfonden Administrativa bidrag Europeiska kommissionen Resolutionen av BPE Frhandsbidrag till resolutionsfonden Europeiska unionens rd Resolutionen av BPE (*) Kunde inte granskas (se punkt 11).
Source: ECA; cases brought until end of May 2018. 
Klla: Revisionsrtten; ml dr talan vckts fre slutet av maj 2018.
Sample reviewed 4 (9) (*) 0 5 1 0 General Court of the EU 30 General Court of the EU 1 General Court of the EU 1 12. 
Urval som granskades 4 (9) (*) 0 5 1 0 EU:s tribunal 30 EU:s tribunal 1 EU:s tribunal 1 12.
As this report contains information about on-going litigations, the SRB and the Commission asked the ECA to assess the sample at their premises under the highest confidentiality standards. 
Eftersom den hr rapporten innehller information om pgende rttstvister bad resolutionsnmnden och kommissionen revisionsrtten att bedma urvalet i deras lokaler under hgsta konfidentialitet.
The establishment of the necessary process to ensure highest confidentiality contributed to a delay of the publication of the report. 
Inrttandet av ndvndiga frfaranden fr att garantera hgsta konfidentialitet bidrog till att offentliggrandet av rapporten frsenades.
OBSERVATIONS Part I: Contingent liabilities of the SRB 13. 
IAKTTAGELSER Del I: Gemensamma resolutionsnmndens ansvarsfrbindelser 13.
The accounting officer of the SRB confirmed in a representation letter covering the annual accounts for the financial year 2017 that all contingent liabilities referred to in Article 92(4) of the SRM Regulation had been disclosed. 
Gemensamma resolutionsnmndens rkenskapsfrare har i ett skriftligt uttalande om rsredovisningen fr budgetret 2017 bekrftat att samtliga ansvarsfrbindelser som avses i artikel 92.4 i SRM-frordningen har redovisats.
In its report on the SRBŐs 2017 accounts, the independent external auditor stated that there were no material findings. 
I sin rapport om rsredovisningen fr Gemensamma resolutionsnmnden (SRB) fr budgetret 2017 frklarade den externa revisorn att det inte fanns ngra vsentliga felaktigheter.
The SRB started work on accounting guidance regarding contingent liabilities, but was not able to finalise it by year-end 2017. 
Resolutionsnmnden pbrjade arbetet med en vgledning fr redovisning av ansvarsfrbindelser men blev inte klar med den fre slutet av 2017.
As of June 2018, the SRB expected the current draft to be approved by the end of 2018. 
I juni 2018 rknade nmnden med att det nuvarande utkastet skulle godknnas fre slutet av 2018.
The SRBŐs draft accounting guidance defined possible as a probability of an outflow of resources of between 10 % and 50 %, and remote as a probability of less than 10 %. 
I resolutionsnmndens utkast till vgledning fr redovisning definieras mjligt som en sannolikhet fr ett framtida utflde av resurser mellan 10 % och 50 %, medan ytterst osannolikt innebr en sannolikhet under 10 %.
Furthermore, the SRB defined the required disclosures for contingent liabilities as: Ń estimate of its financial effect; Ń indication of the uncertainties relating to the amount or timing of any outflow; and Ń the possibility of any reimbursement. 
Vidare har nmnden definierat de upplysningar som mste lmnas avseende en ansvarsfrbindelse: Ń En uppskattning av dess finansiella effekt. Ń En indikation om oskerheterna betrffande beloppet eller tidpunkten fr dessa utflden.
Contingent liabilities related to litigation following resolution decisions 
Ansvarsfrbindelser i samband med rttstvister till fljd av resolutionsbeslut
Official Journal of the European Union 6.2.2019 On 7 June 2017, the SRB took its first resolution decision (see Box 2) (10). 
Europeiska unionens officiella tidning 6.2.2019 Den 7 juni 2017 fattade Gemensamma resolutionsnmnden sitt frsta resolutionsbeslut (se ruta 2) (10).
Box 2 Summary of the main elements of the SRBŐs resolution decision concerning Banco Popular Espaol S.A EN 1. 
Ruta 2 Sammanfattning av huvudinnehllet i nmndens resolutionsbeslut om Banco Popular Espaol SA SV 1.
Write-down and conversion of capital instruments amounting to 4,1 bn euro in application of Art. 21 SRM Regulation: Ń Share capital: 2 098 429 046 euro Ń Additional Tier 1 instruments: 1 346 542 000 euro Ń Tier 2 instruments: 685 315 828 euro 2. 
Nedskrivning och konvertering av kapitalinstrument till ett belopp av 4,1 miljarder euro med tillmpning av artikel 21 i SRM-frordningen: Ń Aktiekapital: 2 098 429 046 euro Ń Primrkapitaltillskottsinstrument: 1 346 542 000 euro Ń Supplementrkapitalinstrument: 685 315 828 euro 2.
Sale of business to Banco Santander S.A. for 1 euro in application of Art. 24 SRM Regulation. 
Frsljning av affrsverksamhet till Banco Santander SA fr 1 euro med tillmpning av artikel 24 i SRM-frordningen.
16. SRB had been brought before the General Court of the Court of Justice of the European Union (GCEU) by year-end 2017. 
I slutet av 2017 hade 99 rttsliga processer 16. mot nmnden inletts vid EU-domstolens tribunal.
Four further cases had been filed by the end of May 2018. 
Ytterligare fyra ml hade inletts i slutet av maj 2018.
By the end of September 2018, three of these 103 cases had been declared inadmissible by the GCEU. 
I slutet av september 2018 hade tre av dessa 103 ml avvisats av tribunalen.
To appeal a decision taken by the EU or one of its bodies, applicants have to present their applications within two months of the publication of the relevant decision (11). 
Fr att verklaga ett beslut som fattats av EU eller ett av dess organ mste klaganden lmna in sin anskan inom tv mnader frn den dag d beslutet i frga offentliggjordes (11).
These applications cannot lead to contingent liabilities other than legal costs (see paragraph 45). 
Dessa anskningar kan inte leda till ngra ansvarsfrbindelser utver rttegngskostnader (se punkt 45).
As the time limit to bring claims for damages against the EU based on alleged non-contractual liabilities (12) is five years, more litigations could therefore possibly arise over the next few years. 
Eftersom tidsfristen fr att lmna in skadestndsansprk mot EU grundat p utomobligatoriskt ansvar (12) r fem r, skulle fler tvisteml eventuellt kunna uppkomma inom de nrmaste fem ren.
By the end of May 2018, out of 103 litigation cases, 36 applications had sought compensation for alleged damages in addition to their request for annulment of the resolution decision. 
I slutet av maj 2018 hade de klagande i 36 av 103 tvisteml anskt om ersttning fr pstdd skada utver begran om att resolutionsbeslutet skulle ogiltigfrklaras.
Out of 103 litigation cases, nine applications had brought claims only for damages allegedly suffered. 
Av 103 tvisteml avsg nio endast begran om ersttning fr skada som den skande ansg sig ha lidit.
The SRB concluded that for the cases pending, particularly given their complexity and the relatively new legal framework, no reasonable criteria could be identified in order to produce an acceptable estimate of the potential financial impact involved (13). 
Nr det gller de pgende mlen, och srskilt med tanke p mlens komplexitet och det relativt nya regelverket, drog resolutionsnmnden slutsatsen att inga lmpliga kriterier kunde faststllas som skulle leda till en godtagbar uppskattning av den potentiella finansiella effekten (13).
As the SRB was not able to estimate the possible financial impact it decided to provide information on these cases in its final accounts for 2017 under the heading ÔAdditional information related to legal casesŐ (14). 
Eftersom nmnden inte kunde uppskatta den potentiella finansiella effekten beslutade den att tillhandahlla information om dessa ml i den slutliga rsredovisningen fr 2017 under rubriken Additional information related to legal cases (ytterligare upplysningar om rttsliga processer) (14).
The ECA understands that the SRB was not in a position to predict the possible consequences of the judicial proceedings pending before GCEU, as it is difficult to predict the outcome of these litigations at this stage due to the complex, specific and unprecedented legal system created by the new resolution legal framework (see paragraph 19). 
Revisionsrtten frstr att Gemensamma resolutionsnmnden inte kunde frutse de mjliga konsekvenserna av de pgende rttsliga frfarandena vid tribunalen, eftersom det i detta lge r svrt att frutse utgngen av rttstvisterna p grund av det komplexa, specifika och helt nya rttssystem som skapats av den nya rttsliga ramen fr resolutioner (se punkt 19).
In accordance with Accounting Rule 10, ÔA contingent liability is disclosed unless the possibility of an outflow of resources embodying economic benefits or service potential is remoteŐ (15). 
I enlighet med redovisningsregel nr 10 ska upplysningar lmnas om en ansvarsfrbindelse, svida inte sannolikheten fr ett utflde av resurser eller tjnster r ytterst liten (15).
Some applicants claim that the SRB and the Commission caused the illiquidity and consequent resolution of Banco Popular Espaol S.A. (BPE). 
Ngra av skandena hvdar att Gemensamma resolutionsnmnden och kommissionen orsakade illikviditeten och den pfljande resolutionen av Banco Popular Espaol SA (BPE).
These applicants allege that there were breaches of professional secrecy and an asserted leakage of information by an anonymous EU official. 
De pstr att det frekommit brott mot tystnadsplikten och att uppgifter lckt ut via en anonym EU-tjnsteman.