natgillin/translations-raw huggingface dataset:
27.12.2002 EN Official Journal of the European Communities C 326/7 Equipment and furniture Computer equipment Depreciation Current assets Subtotal Subtotal Assets 2001 1 664 1 409 Đ 992 2 081 2000 875 841 1716 133 0 61 194 87 632 21 87 653 89 563 Liabilities Fixed capital (1) Own capital Balance for the financial year Current liabilities 2001 2 082 Đ 73 127 Đ 71 045 176 863 1 554 560 0 178 977 107 932 (1 000 EUR) 2000 1 716 Đ 35 768 Đ 34 052 119 733 1 801 86 61 121 681 1 934 1 934 89 563 Table 3 Balance sheet as at 31 December 2001 and 31 December 2000 Fixed assets Sundry accounts receivable Advances 30 Automatic carry-overs of appropriations (Title III) Automatic carry-overs of appropriations (Titles I + II) Sundry accounts payable VAT Recoverable VAT Cash accounts Banks Cash 20 Subtotal 105 574 Total 107 932 0 Subtotal 277 Subtotal Subtotal Total 247 105 553 Suspense accounts (2) Counterpart funds (1) Thenegativebalanceoftheout-turnandowncapitaldoesnotconstitutealossofcapital.ItarisesfromtheapplicationoftheFinancialRegulationinrespectofrevenue(only revenue received) and expenditure (payments plus appropriations carried over). 
27.12.2002 SV Europeiska gemenskapernas officiella tidning C 326/7 Tabell 3 Balansrkning per den 31 december 2001 och den 31 december 2000 Tillgngar Anlggningstillgngar Anlggningar och inventarier Datautrustning Avskrivningar Kortfristiga fordringar 2001 1 664 1 409 Đ 992 2 081 2000 875 841 1 716 133 0 61 194 87 632 21 87 653 89 563 Skulder och eget kapital Permanent kapital (1) Eget kapital Budgetrets saldo Kortfristiga skulder Automatiska verfringar (avdelning III) Automatiska verfringar (avdelning I + II) vriga skulder Moms 0 (1 000 euro) 2000 1 716 Đ 35 768 Đ 34 052 119 733 1 801 86 61 121 681 1 934 1 934 89 563 Deltotal Deltotal 2001 2 082 Đ 73 127 Đ 71 045 vriga fordringar Frskott 30 Momsfordran 0 Deltotal 277 Likvida medel Banktillgodohavanden 105 553 Kassa 20 Deltotal 105 574 Totalt 107 932 176 863 1 554 560 247 Bevakningskonton (2) Motpartsmedel Deltotal Deltotal Totalt 178 977 107 932 (1) Det negativa saldot fr resultat och eget kapital innebr ingen kapitalfrlust, utan fljer av tillmpningen av budgetfrordningen betrffande inkomster (enbart inkasserade) och utgifter (betalningar + verfrda anslag).
(2) In 2001 the counterpart funds were entered in the budget and their utilisation is taken into account in the revenue and expenditure account. 
(2) r 2001 togs motpartsmedlen upp i budgeten och anvndningen av dem beaktades i inkomst-och utgiftsberkingen.
Table 4 Number of housing units to be repaired (1) Forecasts adjusted according to contracts and amendments (a) Latest estimate according to contracts and field data (b) Units regarded as habitable (c) Units actually occupied (d) Rate of implementation planned in the forecasts (e = b/a) Actual rate of implementation (f = c/b) Rate of occupancy (g = d/c) Category III 3 700 3 468 3 403 3 078 94 % 98 % 90 % Category IV. A 3 408 2 626 2 465 2 064 77 % 94 % 84 % Category IV. B 1079 2 338 2 223 1 900 217 % 95% 86% Total 8 187 8 432 8 091 7 042 103 % 96 % 87 % (1) Category III housing basically requires roofing work. 
Tabell 4 Antal hus som skall repareras (1) KategoriIIIKategoriIV.AKategoriIV.BTotalt Prognos som justerats enligt avtal och ndringar (a) Senaste prognos enligt avtal och uppgifter frn fltet (b) Hus som anses vara beboeliga (c) Hus som i realiteten r bebodda (d) Andel av prognos som berknas kunna genomfras (e = b/a) Verklig andel genomfrande (f = c/b) Andel bebodda hus (g = d/c) 3 700 3 468 3 403 3 078 94 % 98 % 90 % 3 408 2 626 2 465 2 064 77 % 94 % 84 % 1079 2 338 2 223 1 900 217 % 95% 86% 8 187 8 432 8 091 7 042 103 % 96 % 87 % (1) FrbyggnadernaikategoriIIIrrdetsigfrmstomtakarbeten.FrhusikategoriIV.AkandenbefintligastrukturenteranvndasochikategoriIV.Brdetndvndigtmed en total teruppbyggnad.
C 326/8 EN Official Journal of the European Communities 27.12.2002 THEAGENCYŐSREPLIES Budgetary implementation 10. 
C 326/8 SV Europeiska gemenskapernas officiella tidning 27.12.2002 BYRNS SVAR Budgetgenomfrandet 10.
The Agency entered the cumulative amounts of payments prior to the introduction of SI2 because it was impracticable to reproduce one by one the whole history of payments for several years of assistance (Kosovo, Serbia and Montenegro since 1998 and the former Yugoslav Republic of Macedonia since 1996). 
Byrn bokfrde de ackumulerade betalningsbeloppen innan SI2 infrdes, eftersom det var opraktiskt att terge var och en av de betalningar som gjorts under tskilliga r av bistnd (Kosovo, Serbien och Montenegro sedan 1998 samt f.d. jugoslaviska republiken Makedonien sedan 1996).
The distinction between payments made by the Commission and by the Agency, regarding the historical data for Kosovo (1998 to February 2000) is available in the AgencyŐs files. Financial accounts set-up 12. 
Skillnaden mellan betalningar gjorda av kommissionen och betalningar gjorda av byrn med avseende p de historiska uppgifterna om Kosovo (1998 till februari 2000) framgr av byrns akter. rsredovisningen 12.
The financial year 2002 started with the new accounting system (SI2) which is centralised and eliminates the risks mentioned when closing the financial year. 
Budgetret 2002 startade med det nya bokfringssystemet (SI2), som r centraliserat och utesluter de nmnda riskerna i samband med bokslut.
Application of financial rules 14. 
Tillmpningen av finansiella bestmmelser 14.
The Agency recovered all debts from third parties using specific internal forms as recovery orders. 
Byrn inkasserade alla fordringar frn tredje part genom anvndning av srskilda interna formulr som betalningskrav.
Housing programme 16. 
Husbyggnadsprogrammet 16.
The fact that the objectives were exceeded is particularly significant considering that for the 2001 programme over 80 % of the reconstructed houses were classified as fully destroyed. 
Det faktum att mlen verskreds r srskilt signifikant med tanke p att det fr programmet fr 2001 var ver 80 % av de teruppbyggda husen som klassades som helt frstrda.
30.12.2003 EN Official Journal of the European Union C 319/1 I (Information) COURT OF AUDITORS REPORT on the financial statements of the European Agency for Reconstruction for the financial year 2002, together with the AgencyŐs replies (2003/C 319/01) CONTENTS THE COURTŐS OPINION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
30.12.2003 SV Europeiska unionens officiella tidning C 319/1 I (Meddelanden) REVISIONSRTTEN RAPPORT om rsredovisningen fr Europeiska byrn fr teruppbyggnad fr budgetret 2002 samt byrns svar (2003/C 319/01) INNEHLLSF RTECKNING REVISIONSRTTENSUTTALANDE .............................................. IAKTTAGELSER .............................................................
Paragraph Page 2 2 2 2 2 3 4 7 1-5 6-16 6 7-9 10-14 15-16 ............ 
Punkt Sida 1Đ5 2 6Đ16 2 6 2 7Đ9 2 10Đ14 2 15Đ16 3 ............
TheAgencyŐsreplies .................................................................... 
4 Byrnssvar ............................................................................
C 319/2 EN Official Journal of the European Union 30.12.2003 THE COURTŐS OPINION 1. 
C 319/2 SV Europeiska unionens officiella tidning 30.12.2003 REVISIONSRTTENS UTTALANDE 1.
The Court of Auditors has examined the financial statements of the European Agency for Reconstruction (Ôthe AgencyŐ) for the financial year ended 31 December 2002. 
Revisionsrtten har granskat rsredovisningen fr Europeiska byrn fr teruppbyggnad (nedan kallad ÓbyrnÓ) fr det budgetr som avslutades den 31 december 2002.
In accordance with Article 8 of Council Regulation (EC) No 2667/2000, the budget was implemented under the responsibility of the Director. 
I enlighet med artikel 8 i rdets frordning (EG) nr 2667/2000, har budgeten genomfrts under direktrens ansvar.
This responsibility includes the drawing-up and presentation of the financial statements (2) in accordance with the internal financial provisions adopted on the basis of Article 9 of the same Regulation. 
I detta ansvar ingr att upprtta och lgga fram rsredovisningen (2), i enlighet med de interna finansiella bestmmelser som antagits enligt artikel 9 i samma frordning.
Through this audit the Court obtained a reasonable basis for the opinion expressed below. 
Denna granskning har gett revisionsrtten en tillrcklig grund fr uttalandet nedan.
Without prejudice to the opinion expressed, the Court would like nonetheless to draw the attention of the discharge authority to the situations described in paragraphs 13 to 15. 
Utan att det pverkar uttalandet ovan vill revisionsrtten dock uppmrksamma den ansvarsfrihetsbeviljande myndigheten p de frhllanden som beskrivs i punkterna 13Đ15.
(2) As laid down in Article 8 of Council Regulation (EC) No 2667/2000, the accounts for all the AgencyŐs revenue and expenditure for the financial year 2002 were drawn up on 29 September 2003 and sent to the Court of Auditors. 
(2) Som freskrivs i artikel 8 i rdets frordning (EG) nr 2667/2000, har rkenskaperna fr byrns samtliga inkomster och utgifter fr budgetret 2002 upprttats den 29 september 2003 och drefter verlmnats till revisionsrtten.
The accounts were received by the Court on 29 September 2003. 
Revisionsrtten mottog rkenskaperna den 29 september 2003.
A summarised version of the financial statements is presented in the tables attached to this report. 
En sammanfattning av rsredovisningen finns i de tabeller som bifogas denna rapport.
The European Agency for Reconstruction was set up by Council Regulation (EC) No 2454/1999 of 15 November 1999 (3). 
Europeiska byrn fr teruppbyggnad inrttades genom rdets frordning (EG) nr 2454/99 av den 15 november 1999 (3).
It manages the UnionŐs aid programmes in Kosovo and Serbia and Montenegro and in the former Yugoslav Republic of Macedonia. 
Den frvaltar gemenskapens program fr std till Kosovo och Serbien och Montenegro, samt till f.d. jugoslaviska republiken Makedonien.
The seat of the Agency is in Thessaloniki and it has operational centres at Pristina, Belgrade, Podgorica and Skopje. 
Byrn har sitt ste i Thessaloniki och har operativa centrum i Pristina, Belgrad, Podgorica och Skopje.
The objectives of the programmes managed by the Agency are to foster institution-building and good governance, to promote the development of a market economy and essential infrastructure and to consolidate civil society. 
Mlen fr programmen som frvaltas av byrn r att strka institutionerna och se till att administrationen fungerar vl, stdja utvecklingen av marknadsekonomi och ndvndiga infrastrukturer, samt strka det civila samhllet.
At the end of 2002, the Agency found that it had made payments amounting to 2,7 million euro which were not covered by budgetary commitments. 
Vid slutet av 2002 konstaterade byrn att betalningar hade gjorts fr 2,7 miljoner euro utan att det fanns taganden i budgeten fr detta.
The payments related to the carrying-out of projects that the Commission had transferred to the Agency in the course of the year. 
Betalningarna gllde genomfrandet av projekt som kommissionen hade verltit till byrn under ret.
The budget forecasts for Title II (administrative expenditure) should be given careful attention, so as to ensure that the carryovers and appropriations which lapse do not account for too great a part of the total budget (50 % in the financial year 2002). Financial statements 10. 
Budgetprognoserna fr avdelning II (administrativa utgifter) br gnas srskild uppmrksamhet fr att undvika att avskrivningar och verfringar utgr en alltfr stor del av budgettilldelningen (50 % fr budgetret 2002). rsredovisning 10.
The revenue and expenditure account and balance sheet published by the Agency in its activity report for the financial year 2002 are presented in summary form in Tables 2 and 3. 
Den inkomst-och utgiftsredovisning och balansrkning som byrn offentliggr i sin verksamhetsrapport fr budgetret 2002 terges i sammanfattning i tabell 2 och 3.
It should be noted that, in 2002, the AgencyŐs internal control system was strengthened by the introduction of the SI2 budget accounting system. 
Det skall ppekas att under 2002 frstrktes byrns system fr intern kontroll genom infrandet av budgetrkenskapssystemet SI2.
In 2002, despite the CourtŐs previous observations (4), the Agency was still using a spreadsheet for its general accounts. 
Under 2002 anvnde byrn fortfarande ett kalkylprogram fr sin bokfring trots revisionsrttens tidigare iakttagelser (4).
(3) OJ L 299, 20.11.1999. 
(3) EGT L 299, 20.11.1999.
(4) See paragraph 12 of the report for the financial year 2001, OJ L 326, 27.12.2002, p. 3. 
(4) Se punkt 12 i rapporten om budgetret 2001 (EGT C 326, 27.12.2002, s. 3).
30.12.2003 EN Official Journal of the European Union C 319/3 12. 
30.12.2003 SV Europeiska unionens officiella tidning C 319/3 12.
The Agency makes funds available to specialised bodies for the financing of loan programmes in specific fields (development of SMEs, agri-industry undertakings, etc.). 
Byrn stller medel till frfogande fr specialiserade organisationer fr finansiering av program fr beviljande av ln inom srskilda omrden (utveckling av sm och medelstora fretag, fretag inom jordbruksindustrin, etc.).
Either these funds remain the property of the Agency, in which case they are placed in bank accounts opened in its name, or, where the Agency intends to transfer the funds to the authorities concerned following implementation of the programme, they are paid as subsidies and recorded as Agency expenditure. 
Antingen frblir dessa medel byrns egendom och deponeras p bankkonton som ppnats i byrns namn, eller betalas de ut som bidrag och bokfrs som en utgift fr byrn nr byrn avser att verfra medlen till de berrda myndigheterna nr programmet genomfrts.
In one case where an account had been opened in the AgencyŐs name, the accounting officer had not been advised of the existence of the account, the balance of which was 205 000 euro at the end of the financial year. 
I ett fall dr ett konto hade ppnats i byrns namn hade rkenskapsfraren inte informerats om att kontot, vars saldo vid budgetrets slut var 205 000 euro, existerade.
Since the Agency was set up, funds totalling 13,3 million euro have been assigned to this type of project; as at 31 December 2002 the cumulative balance of the bank accounts concerned (including the balance of 205 000 euro not reported to the accounting officer) was 3,7 million euro and is included under the item ÔBank accountsŐ on the balance sheet. 
Sedan byrn inrttades har 13,3 miljoner euro tilldelats projekt av detta slag, och den 31 december uppgick det sammantagna saldot p de aktuella bankkontona (inberknat saldot p 205 000 euro som inte meddelats rkenskapsfraren) till 3,7 miljoner euro och det redovisas under rubriken ÓbanktillgodohavandenÓ i balansrkningen.
In one case concerning funds to be paid to a public-sector bank as a subsidy for the development of SMEs in Serbia (5 million euro), the provisions of the contract specify that the funds disbursed remain the property of the Agency. 
I ett fall skulle medel till bidrag fr utveckling av sm och medelstora fretag i Serbien (5 miljoner euro) betalas ut till en Denna rapport har antagits av revisionsrtten vid 2003. statligt gd bank. I kontraktsvillkoren freskrivs att de utbetalade medlen skall fortstta att vara byrns egendom.
The Court considers that the Agency must seek a suitable means of providing information on these funds in its balance sheet or the annexes thereto (1). 
Revisionsrtten anser att byrn mste hitta ett lmpligt stt att redovisa information om dessa medel i balansrkningen eller i en bilaga (1).
Legality and regularity of the underlying transactions 15. 
De underliggande transaktionernas laglighet och korrekthet 15.
As of the end of the 2002 year, the director had issued no fewer than 67 delegations for the implementation of the budget (2). Even allowing for the dispersal of the Agency centres, the number of delegations seems likely to weaken the internal control system. 
I slutet av budgetret 2002 hade direktren gjort inte mindre n 67 delegeringar fr genomfrandet av budgeten (2). ven om man tar i beaktande att byrns centrum r utspridda, frefaller det stora antalet delegeringar kunna frsvaga systemet fr intern kontroll.
For example, several cases were found where commitments and payments had been signed by employees who had not been duly authorised to do this. 
Man har konstaterat flera fall dr taganden och betalningar har undertecknats av tjnstemn som inte varit bemyndigade i vederbrlig ordning.
Each centre has a petty cash fund or imprest account, sometimes involving large sums of money (3). 
Varje centrum frfogar ver en handkassa/frskottskonto med i vissa fall betydande belopp (3).
This report was adopted by the Court of Auditors in Luxembourg at its meeting of 15 and 16 October 2003. For the Court of Auditors Juan Manuel FABRA VALLS President (1) Since the Agency was set up, the total amount identified as funds committed for subsidies of this sort is 17,1 million euro, 12,5 million of which was actually disbursed and recorded as expenditure. 
Direktren br fatta beslut om villkoren fr dem i enlighet med bestmmelserna i budgetfrordningen. dess sammantrde i Luxemburg den 15 och 16 oktober Fr revisionsrtten Juan Manuel FABRA VALLS Ordfrande (1) Sedan byrn inrttades har det sammanlagt gjorts taganden fr 17,1 miljoner euro fr denna typ av bidrag, varav 12,5 miljoner euro har betalats ut och bokfrts som utgifter.
(2) The delegations concerned 45 employees, almost half of the category A staff. 
(2) Delegeringarna gllde 45 anstllda, det vill sga nra hlften av de anstllda i kategori A.
(3) 50 000 euro. 
(3) 50 000 euro.
C 319/4 EN Official Journal of the European Union 30.12.2003 Source of revenue Revenue received Allocation of expenditure carried paid over lapsed balance for commit-commit- ments paid outstanding lapsed commitments Revenue Expenditure Revenue entered in the final budget for the financial year Final budget appropriations Appropriations carried over from the previous financial year Community subsidies 458,8 437,4 Title I Staff 20,3 18,0 17,8 0,2 2,3 0,0 0,3 0,3 0,1 0,0 0,1 0,0 Other subsidies 30,0 1,0 Title II Administration 12,8 8,2 6,2 2,0 4,6 0,0 1,2 1,1 Other revenue 7,1 6,5 Title III Operating activities 462,8 300,1 326,3 82,8 217,3 0,1 106,8 219,5 7,1 162,5 209,3 158,8 162,5 210,8 160,2 5,5 45,0 5,6 45,0 Total 495,9 444,9 Total 495,9 NB: Any discrepancies in totals are due to the effects of rounding. 
C 319/4 SV Europeiska unionens officiella tidning 30.12.2003 Inkomsternas ursprung Faktiska inkomster Utgiftsfrdelning saldo fr vilket frfallna taganden skall gras verfrda taganden utestende taganden Inkomster Utgifter Inkomster i den slutliga budgeten fr budgetret Budgetrets anslag Anslag som verfrts frn det fregende budgetret Gemenskapsbidrag 458,8 437,4 Avdelning I Personal 20,3 18,0 17,8 0,2 2,3 0,0 4,6 0,0 0,3 0,3 0,1 0,0 vriga bidrag 30,0 1,0 Avdelning II Administration 12,8 8,2 6,2 2,0 1,2 1,1 0,1 0,0 vriga inkomster 7,1 6,5 Avdelning III Drift 462,8 300,1 326,3 82,8 217,3 106,8 219,5 0,1 162,5 7,1 162,5 209,3 210,8 158,8 5,5 45,0 160,2 5,6 45,0 Totalt 495,9 444,9 Totalt 495,9 tagandebemyndiganden som verfrts frn 2001 170,3 666,2 131,5 457,8 55,7 75,8 162,5 295,3 1,1 37,6 8,2 200,1 0,0 210,8 0,0 0,0 0,0 160,2 5,6 45,0 Totalt 2001 och 2002 Anm.: Eventuella avvikelser i totalbeloppen beror p avrundningar.
Commitment appropriations carried over from 2001 170,3 131,5 457,8 55,7 75,8 1,1 162,5 295,3 8,2 37,6 0,0 0,0 200,1 210,8 160,2 0,0 0,0 5,6 45,0 Total 2001 and 2002 666,2 entered committed ment carried over Table 1 European Agency for Reconstruction Ń Implementation of the budget for the financial year 2002 (million EUR) 
Klla: Uppgifter frn byrn. Dessa tabeller redogr i sammanfattning fr uppgifter som byrn lagt fram i sin rsredovisning. budgeten taganden betalda verfrda betalda frfallna Tabell 1 Europeiska byrn fr teruppbyggnad Đ Budgetgenomfrande fr budgetret 2002 (miljoner euro)
30.12.2003 EN Official Journal of the European Union Table 2 C 319/5 (1 000 EUR) 2001 517 633 2 915 135 5 787 0 526 469 13 418 337 5 908 1 217 327 345 176 863 525 088 1 382 - 35 768 - 70 050 31 061 254 0 0 -5 - 73 127 European Agency for Reconstruction Ń Revenue and expenditure account for the financial years 2002 and 2001 2002 462 804 5 978 495 497 500 470 274 17 771 206 6 211 2 037 138 512 293 106 457 844 12 430 - 73 127 - 25 407 0 135 5 463 - 32 423 22 - 112 908 Revenue Commission subsidies (1) Financial revenue Miscellaneous revenue Counterpart funds Earmarked revenue Expenditure Staff Ń Title I of the budget Payments Appropriations carried over Administration Ń Title II of the budget Payments Appropriations carried over Operating activities Ń Title III of the budget Payments Appropriations carried over Outturn for the financial year (a Đ b (2) Balance carried over from the previous financial year Payments on the CommissionŐs behalf (1) 2001 payment appropriations which lapse (Title III) 2001 appropriations carried over which lapse (Titles I and II) Cancellations of 2001 appropriations carried over Carryovers of further 2001 appropriations Exchange-rate differences Total revenue (a) Total expenditure (b) Balance for the financial year (1) Includes payments made by the Commission for the Agency to make payments on its behalf. 
30.12.2003 SV Europeiska unionens officiella tidning Tabell 2 C 319/5 (1 000 euro) 2001 517 633 2 915 135 5 787 0 526 469 13 418 337 5 908 1 217 327 345 176 863 525 088 1 382 - 35 768 - 70 050 31 061 254 0 0 -5 - 73 127 Europeiska byrn fr teruppbyggnad Đ Inkomst-och utgiftsredovisning fr budgetren 2002 och 2001 2002 462 804 5 978 495 Motpartsmedel 497 Inkomster Bidrag frn kommissionen (1) Finansiella inkomster Diverse inkomster Frdelade inkomster Utgifter Personal Đ avdelning I i budgeten Betalningar verfrda anslag Administration Đ avdelning II i budgeten Betalningar verfrda anslag Drift Đ avdelning III i budgeten Betalningar verfrda anslag Budgetrets resultat (a-b) (2) Totalt inkomster (a) 500 470 274 17 771 206 6 211 2 037 138 512 293 106 457 844 12 430 - 73 127 - 25 407 0 135 5 463 - 32 423 Kursskillnader 22 verfring av tillggsanslag frn 2001 Totalt utgifter (b) Saldo som verfrts frn det fregende budgetret Betalningar fr kommissionens rkning (1) Betalningsbemyndiganden frn 2001 som frfallit (avdelning III) verfrda anslag frn 2001 som frfallit (avdelning I och II) Tillbakadragna verfrda anslag frn 2001 (1) Inklusive de verfringar som gjorts av kommissionen fr att byrn skulle gra betalningar fr dess rkning.
(2) Calculated according to the principles laid down in Article 15 of Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000 (OJ L 130, 31.5.2000, p. 
(2) Berkning enligt principerna i artikel 15 i rdets frordning (EG, Euratom) nr 1150/2000 (EGT L 130, 31.5.2000, s. 8).