natgillin/translations-raw huggingface dataset:
This responsibility includes the drawing-up and presentation of the financial statements (3) in accordance with the internal financial provisions provided for in Article 15 of Regulation (EC) No 2965/94. 
I detta ansvar ingr att upprtta och lgga fram rsredovisningen (3) i enlighet med de interna finansiella bestmmelserna enligt artikel 15 i rdets frordning (EG) nr 2965/94.
Nevertheless, the Court wishes to draw attention to the situation described in paragraph 7. 
Revisionsrtten vill dock rikta uppmrksamheten p de omstndigheter som beskrivs i punkt 7.
(2) OJ L 314, 7.12.1994, p. 
(2) EGT L 314, 7.12.1994, s.
(3) As laid down in Article 14(3) of Council Regulation (EC) No 2965/ 94, the accounts for all the CentreŐs revenue and expenditure for the financial year 2002 were drawn up on 23 February 2003 and sent to the Court of Auditors. 
(3) Ssom freskrivs i artikel 14.3 i rdets frordning (EG) nr 2965/94 har rkenskaperna fr centrumets samtliga inkomster och utgifter fr budgetret 2002 upprttats den 23 februari 2003 och drefter verlmnats till revisionsrtten.
The final version of these accounts was received by the Court on 6 May 2003. 
Revisionsrtten mottog den slutliga versionen den 6 maj 2003.
The Centre was established by Council Regulation (EC) No 2965/94. 
Centrumet inrttades genom rdets frordning (EG) nr 2965/94.
The CentreŐs main purpose is to provide the necessary translation services to the decentralised bodies created by the Council and it holds a monopoly in translation services as far as they are concerned. 
Centrumets frmsta ml r att bist med de versttningstjnster som behvs vid de decentraliserade organ som inrttats av rdet och fr vilka centrumet har monopol betrffande versttning. vriga gemenskapsorgan kan utnyttja centrumets tjnster vid behov.
The Centre makes widespread use of private translation services in order to fulfil its mission. 
Centrumet anlitar i mycket hg grad privata versttningsfretag fr att kunna utfra sitt uppdrag.
The total number of pages translated by the Centre in 2002 came to 228 000. 
Under r 2002 versatte centrumet sammanlagt 228 000 sidor.
The implementation of appropriations for the financial year 2002 and of the appropriations carried over from the previous financial year is shown in Table 1 (4). 
Utnyttjandet av anslag fr budgetret 2002 och verfrda anslag frn det fregende budgetret visas i tabell 1 (4).
Article 26a of the CentreŐs Financial Regulation provides that the balance for the previous financial year shall be entered as revenue for the financial year. 
I artikel 26 b i centrumets budgetfrordning freskrivs att saldot frn fregende budgetr skall tas upp i budgetrets inkomster.
The way that the Centre interprets this Article is to enter as revenue for the year solely that part of the balance for the previous financial year which corresponds to the outturn for the year preceding that one. 
Centrumets tolkning av denna artikel innebr att man endast som budgetrets inkomster tar upp den del av saldot fr det fregende budgetret som motsvarar fregende budgetrs resultat.
For 2002, this has the effect of leaving 3,4 million euro of resources temporarily unused; this sum is to be found under liquid assets. Financial statements 8. 
Fr 2002 leder detta till att 3,4 miljoner euro i tillgngar lmnas tillflligt outnyttjade, och beloppet redovisas under likvida medel. rsredovisning 8.
Since the Centre does not fully exploit the capabilities of its general accounting software, it uses a spreadsheet to monitor its revenue and client accounts, thus giving rise to a major risk of error which was highlighted during the audits. 
Istllet fr att utnyttja alla funktioner i sitt dataprogram fr den allmnna redovisningen anvnder centrumet ett kalkylprogram fr att bokfra sina inkomster och kundkonton, vilket innebr att det finns stora risker fr fel, ngot som ocks framkommit vid kontroller.
(4) All the tables in this report have been drawn up on the basis of the most exact values possible for the data employed. 
(4) Alla tabeller i denna rapport har upprttats utifrn s exakta vrden som mjligt fr de uppgifter som anvnts.
For presentation purposes, the figures have been rounded, which may produce minor differences in the totals. 
Siffrorna har avrundats, vilket kan ge upphov till smrre skillnader vad gller totalbeloppen.
30.12.2003 EN Official Journal of the European Union C 319/31 This report was adopted by the Court of Auditors in Luxembourg at its meeting of 15 and 16 October 2003. 
30.12.2003 SV Europeiska unionens officiella tidning C 319/31 Denna rapport har antagits av revisionsrtten vid dess sammantrde i Luxemburg den 15 och 16 oktober 2003.
C 319/32 EN Official Journal of the European Union 30.12.2003 Origin of revenue final budget for the Revenue received Allocation of expenditure outstanding entered ted paid over cancelled commitments paid cancelled priations ted paid over cancelled Balance for the previous financial year 4,5 0,0 Title X Reserve and provisions 3,3 0,0 0,0 0,0 3,3 15,9 14,7 1,2 7,7 Ń Ń Ń 3,3 1,8 1,6 0,2 25,4 0,0 0,0 17,7 16,3 0,0 3,3 Revenue Expenditure Revenue entered in the Appropriations in the final budget Appropriations carried over from the previous financial year Available appropriations (2002 budget and financial year 2001) financial year Revenue paid by the bodies 17,7 17,2 Title I Staff 11,3 10,1 10,0 0,1 1,2 2,1 1,4 0,7 0,9 0,9 0,9 0,0 12,2 0,9 0,7 0,2 3,9 11,0 10,9 3,0 2,1 0,1 1,2 0,7 1,1 Revenue paid by the Institutions 1,1 0,9 Title II Administration 3,0 Financial income 0,3 0,5 Title III Operating activities (1) 6,0 3,7 3,3 0,4 2,3 Ń Ń Ń 6,0 3,7 3,3 0,4 2,3 Total 23,6 18,6 Total 23,6 1,2 7,9 (1) In 2002 the Centre decided to create a Title III in NB: Any discrepancies in totals are due to the effects Source: Data compiled by the Centre Ń These tables summarise the data supplied by the Centre in its own financial statements. commit-carried appro-commit- carried Table 1 Translation Centre for the Bodies of the European Union Ń Implementation of the budget for the financial year 2002 its budget, grouping together all expenditure in respect of contracts to be concluded with freelance translators or translation agencies. 
C 319/32 SV Europeiska unionens officiella tidning 30.12.2003 Inkomsternas ursprung Faktiska inkomster Utgiftsfrdelning utestende budgeten ganden betalda frda frfallna taganden betalda frfallna anslag ganden betalda frda frfallna Inkomster frn organen Avdelning I Personal 11,3 Inkomster Utgifter 17,7 institutionerna 1,1 0,9 Inkomster frn Avdelning II Administration 3,0 Finansiella inkomster 0,3 0,5 Avdelning III Drift (1) 6,0 3,7 3,3 0,4 2,3 Ń Ń Ń 6,0 3,7 3,3 0,4 2,3 Saldo frn fregende budgetr 4,5 0,0 Avdelning X Reserver och avsttningar 3,3 0,0 0,0 15,9 14,7 0,0 3,3 Ń Ń Ń 3,3 1,8 1,6 0,2 25,4 0,0 0,0 0,0 3,3 17,7 16,3 1,2 7,9 Inkomster i den slutliga budgeten fr budgetret Anslag i den slutliga budgeten Anslag som verfrts frn det fregende budgetret Tillgngliga anslag (budgeten 2002 och budgetret 2001) Totalt 23,6 18,6 Totalt 23,6 1,2 7,7 17,2 10,1 10,0 2,1 1,4 0,1 1,2 0,7 0,9 0,9 0,9 0,0 12,2 0,9 0,7 0,2 3,9 11,0 10,9 0,1 1,2 3,0 2,1 0,7 1,1 ta-ver- ta-ver- (1) Centrumet beslutade 2002 att lgga till en avdelning III i sin budget dr alla utgifter fr avtal med externa versttare eller versttningsbyrer samlas.
This expenditure was formerly included under Title I. of rounding. (EUR million) 
Tidigare redovisades dessa utgifter under avdelning I. Anm.: Eventuella avvikelser i totalbeloppen beror p avrundningar.
30.12.2003 EN Official Journal of the European Union C 319/33 Table 2 Translation Centre for the Bodies of the European Union Ń Revenue and expenditure account for the financial years 2002 and 2001 Revenue Revenue paid by EU bodies Revenue paid by the European Institutions Miscellaneous revenue Financial revenue Expenditure Staff Ń Title I of the budget Payments Appropriations carried over Administration Ń Title II of the budget (1) Payments Appropriations carried over Operating activities Ń Title III of the budget Payments Appropriations carried over Outturn for the financial year (a-b) (2) Balance carried over from the previous financial year Appropriations carried over which lapsed Miscellaneous revenue Allocations to provision for liabilities Exchange-rate differences Total revenue (a) 2002 17 200 913 0 494 18 607 10 005 98 1 388 676 3 274 473 15 914 2 693 7 875 259 33 - 2 532 2 8 330 (EUR 1 000) 2001 19 550 633 5 458 20 646 13 862 892 1 090 929 0 0 16 773 3 873 4 977 240 Ń - 1 221 6 7 875 Total expenditure (b) Balance for the financial year (1) In2002theCentredecidedforthesakeofclaritytocreateaTitleIIIinitsbudget,groupingtogetherallexpenditureinrespectoftranslationcontractsconcludedwithnatural or legal persons. 
30.12.2003 SV Europeiska unionens officiella tidning C 319/33 Tabell 2 versttningscentrum fr Europeiska unionens organ Đ Inkomst-och utgiftsredovisning fr budgetren 2002 och 2001 Inkomster Inkomster frn Europeiska unionens organ Inkomster frn Europeiska unionens institutioner vriga inkomster Finansiella inkomster Utgifter Personal Đ avdelning I i budgeten Betalningar verfrda anslag Administration Đ avdelning II i budgeten (1) Betalningar verfrda anslag Drift Đ avdelning III i budgeten Betalningar verfrda anslag Budgetrets resultat (a-b) (2) 2002 17 200 913 0 494 18 607 10 005 98 1 388 676 3 274 473 15 914 2 693 7 875 Budgetrets saldo 8 330 (1 000 euro) 2001 19 550 633 5 458 20 646 13 862 892 1 090 929 0 0 16 773 3 873 4 977 240 Ń - 1 221 6 7 875 Totalt inkomster (a) Saldo som verfrts frn det fregende budgetret verfrda anslag som frfallit vriga inkomster Avskrivningar till reserver och avsttningar Kursskillnader 2 Totalt utgifter (b) 259 33 - 2 532 (1) Centrumetbeslutade2002attavtydlighetssklinfraenavdelningIIIisinbudgetdrmansamlarallautgifterianslutningtillavtalomversttningmedfysiskaellerjuridiska personer.
(2) Calculation based on the principles of 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 av den 22 maj 2000 (EGT L 130, 31.5.2000, s.
C 319/34 EN Official Journal of the European Union 30.12.2003 Table 3 Translation Centre for the Bodies of the European Union Ń Balance sheet at 31 December 2002 and 31 December 2001 Assets 2002 509 1 382 1 880 - 2 129 1 642 3 360 25 26 3 411 2001 225 2754 97 -381 2 695 4 556 16 452 5024 Liabilities Fixed capital (1) Own capital Balance for the financial year Provision for liabilities Provision for pensions Other provisions Current liabilities (EUR 1 000) 2002 2001 Fixed assets Equipment and furniture Computer equipment Intangible fixed assets Provision for amortisation Current assets Recovery orders Recoverable VAT Sundry accounts receivable Cash accounts Subtotal Subtotal Subtotal Subtotal 1 642 8 330 9 972 4 906 1 500 6 406 1 247 164 3 360 15 4786 15 15 21 179 2 695 7 875 10 570 3 874 0 3 874 1 820 596 4 992 20 7 428 21 21 21 893 16 126 14 173 Automatic carryovers of appropriations Advances received Amounts outstanding Sundry accounts payable Bank accounts Cash 01 Subtotal 16 126 14 174 Total 21 179 21 893 Suspense accounts Revenue to be re-used Subtotal Subtotal Total (1) In order to make the presentation comply better with the usual standards, certain balances were reallocated among the existing headings. 
C 319/34 SV Europeiska unionens officiella tidning 30.12.2003 Tabell 3 versttningscentrum fr Europeiska unionens organ Đ Balansrkning per den 31 december 2002 och den 31 december 2001 Tillgngar Anlggningstillgngar Anlggningar och inventarier Datautrusting Immateriella anlggningstillgngar Avsttning fr avskrivning Kortfristiga fordringar 2002 509 1 382 1 880 - 2 129 1 642 2001 225 2754 97 -381 2 695 4 556 16 452 5024 14 173 1 14 174 21 893 Skulder och eget kapital Permanent kapital (1) Eget kapital Budgetrets saldo Reserver och avsttningar Avsttningar till pensioner vriga avsttningar Kortfristiga skulder Automatiska verfringar Uppburna frskott Belopp som skall uppbras vriga skulder Bevakningskonton Inkomster att anvnda p nytt (1 000 euro) 2002 2001 Deltotal Deltotal Deltotal Deltotal Deltotal Totalt 1 642 8 330 9 972 4 906 1 500 6 406 1 247 164 3 360 15 4786 15 15 21 179 2 695 7 875 10 570 3 874 0 3 874 1 820 596 4 992 20 7 428 21 21 21 893 Betalningskrav Momsfordran 25 vriga fordringar Likvida medel 3 360 26 Banktillgodohavanden Kassa 0 Deltotal 16 126 Totalt 21 179 Deltotal 3 411 16 126 (1) Omfrdelningen av saldon mellan existerande rubriker har gjorts fr att framstllningen bttre skall flja vedertagna normer.
30.12.2003 EN Official Journal of the European Union C 319/35 OBSERVATIONS Implementation of the budget 7. 
30.12.2003 SV Europeiska unionens officiella tidning C 319/35 IAKTTAGELSER Budgetgenomfrande 7.
Since the end of its start-up phase on 31 December 1997, the Translation Centre has interpreted Article 26a of its Financial Regulation on a permanent basis, considering the balance for the financial year to be that established at the time when the Management Board, following the report by the Court of Auditors for the financial year in question, grants discharge to the Director in respect of the implementation of the budget. 
Alltsedan inkrningsperiodens slut den 31 december 1997 har versttningscentrumet konsekvent tolkat artikel 26a i sin budgetfrordning p s stt att saldot fr budgetret r frvrvat d styrelsen efter revisionsrttens rapport om budgetret i frga ger direktren ansvarsfrihet fr genomfrandet av budgeten.
When presenting its revenue and expenditure account and balance sheet, the Translation Centre has always informed the Management Board before 31 March of the following year of the balances for each financial year. 
Nr inkomst-och utgiftsredovisningen samt balansrkningen lggs fram har centrumet alltid informerat styrelsen om varje budgetrs saldon fre den 31 mars det efterfljande budgetret.
For 2002, the Translation Centre informed the Management Board of the outturn for 2001 at their first meeting following the close of the financial year, which was held on 14 March 2002. At this meeting, the Management Board decided to enter the 3,4 million euro as revenue in the preliminary draft budget for 2003. 
Redan den 14 mars 2002, d det frsta mtet efter budgetrets utgng hlls, fick styrelsen knnedom om resultatet fr budgetret 2001 och beslt vid detta mte att fra upp ett belopp p 3,4 miljoner euro som inkomster i det preliminra budgetfrslaget fr 2003.
The Centre has always entered the balances for the financial years as liabilities in its balance sheet. 
Bud-getrens saldon har alltid legat p skuldsidan i balansrkningen fr centrumet.
In accordance with Article 185 of Council Regulation (EC, Euratom) No 1605/2002 on the Financial Regulation applicable to the general budget of the European Communities, the Centre submitted a specific draft financial regulation based on Commission Regulation (EC, Euratom) No 2343/2002 of 23 December 2002 on the framework Financial Regulation for the decentralised bodies. 
Enligt artikel 185 i rdets frordning (EG, Euratom) nr 1605/2002 med budgetfrordning fr Europeiska gemenskapernas allmnna budget, har centrumet lagt fram ett srskilt utkast till budgetfrordning som baserar sig p kommissionens frordning (EG, Euratom) nr 2343/2002 av den 23 december 2002 med rambudgetfrordning fr gemenskapsorganen.
Article 16 of this draft financial regulation, in particular paragraph 3, states that: ÔThe revenue or payment appropriations shall be entered in the budget during the budgetary procedure using the letter of amendment procedure or, while budget implementation is under way, by means of an amending budget.Ő We believe that this new wording will resolve the problem of interpretation mentioned by the Court. Financial statements 9. 
Artikel 16.3 i detta utkast till budgetfrordning freskriver fljande: ÓInkomsterna eller betalningsbemyndigandena skall tas upp i budgeten genom en ndringsskrivelse under budgetfrfarandet eller, om det berrda budgetret redan inletts, genom en ndringsbudget.Ó Vi anser att denna nya text lser det tolkningsproblem som revisionsrtten nmner. rsredovisning 9. versttningscentrumet noterar revisionsrttens rekommendation att anvnda datorprogrammet fr den allmnna bokfringen.
The abolition of advances as of 1 January 2003 will simplify the monitoring of client accounts and reduce the associated risks. 
Indragningen av frskott frn och med den 1 januari 2003 kommer att frenkla uppfljningen av kundkontona och minska riskerna fr fel.
C 324/46 EN Official Journal of the European Union REPORT on the annual accounts of the Translation Centre for the bodies of the European Union for the 2003 financial year together with the CentreŐs replies 30.12.2004 (2004/C 324/07) CONTENTS INTRODUCTION ........................................................... 
C 324/46 SV Europeiska unionens officiella tidning RAPPORT om rsredovisningen fr versttningscentrum fr Europeiska unionens organ fr budgetret 2003 samt centrumets svar 30.12.2004 (2004/C 324/07) INNEHLLSF RTECKNING INLEDNING ...............................................................
1 47 THECOURTŐSOPINION ..................................................... 
REVISIONSRTTENSUTTALANDE .............................................
2-5 47 OBSERVATIONS............................................................ 
IAKTTAGELSER ............................................................
6-8 47 Tables1to4 .......................................................................... 
Tabell1Đ4 ............................................................................
48 TheCentreŐsreplies ................................................................... 
48 Centrumetssvar ...................................................................... 52 Punkt Sida 1 47 2Đ5 47 6Đ8 47
30.12.2004 EN Official Journal of the European Union C 324/47 INTRODUCTION 1. 
30.12.2004 SV Europeiska unionens officiella tidning C 324/47 INLEDNING 1. versttningscentrum fr Europeiska gemenskapernas organ (nedan kallat centrumet) inrttades genom rdets frordning (EG) nr 2965/94 (1).
Table 1contains a summary of the CentreŐs responsibilities and activities based on information provided by the Centre. 
I tabell 1 ges en sammanfattning av centrumets behrighet och verksamhet som baseras p uppgifter frn centrumet.
The Court of Auditors has examined the annual accounts of the Translation Centre for the bodies of the European Union for the financial year ended 31 December 2003. 
Revisionsrtten har granskat rsredovisningen fr versttningscentrum fr Europeiska unionens organ fr det budgetr som slutade den 31 december 2003.
In accordance with Article 14(1) of Council Regulation (EC) No 2965/94, the budget was implemented on the responsibility of the Director. 
I enlighet med artikel 14.1 i rdets frordning (EG) nr 2965/94 har budgeten genomfrts under direktrens ansvar.
This responsibility includes the drawing-up and presentation of the accounts (3) in accordance with the internal financial provisions provided for in Article 15 of the same Regulation. 
I detta ansvar ingr att upprtta och lgga fram rkenskaperna (3) i enlighet med de interna finansiella bestmmelser som avses i artikel 15 i samma frordning.
The Court is required, pursuant to Article 248 of the Treaty establishing the European Community, to examine these accounts. 
Enligt artikel 248 i Frdraget om upprttandet av Europeiska gemenskapen skall revisionsrtten granska dessa rkenskaper.
The Court thus obtained reasonable assurance that the annual accounts for the financial year ending on 31 December 2003 were reliable and that the underlying operations, taken as a whole, were legal and regular. 
Genom denna granskning har revisionsrtten uppntt rimlig skerhet om att rsredovisningen fr det budgetr som slutade den 31 december 2003 r tillfrlitlig och att de underliggande transaktionerna som helhet r lagliga och korrekta.
The implementation of the budget for the financial year 2003 and of the appropriations carried over from the previous financial year is shown in Table 2. 
Genomfrandet av budgeten fr budgetret 2003 och av de anslag som frts ver frn det fregende budgetret visas i tabell 2.
The revenue and expenditure account and the balance sheet submitted by the Centre for the financial year 2003 are presented in summary form in Tables 3 and 4. 
Den resultatrkning och balansrkning som centrumet lagt fram fr budgetret 2003 sammanfattas i tabellerna 3 och 4.
The CentreŐs accounts for 2003 were adopted on the basis of the accounting principles laid down in its new Financial Regulation (4). 
Vid avslutandet av sina rkenskaper fr 2003 har centrumet tillmpat redovisningsprinciperna i sin nya budgetfrordning (4).
The Centre did not reprocess all of the accounting data for the financial year 2002 in accordance with the accounting rules used to draw up its annual accounts for the financial year ending 31 December 2003. 
Centrumet har inte rknat om alla bokfringsposter fr budgetret 2002 enligt de redovisningsprinciper som tillmpats vid upprttandet av rsredovisningen fr det budgetr som slutade den 31 december 2003.
Provisions for risks and charges totalled 8 601 000 euro at the end of 2003, an increase of 2 195 000 euro when compared with 2002. 
Avsttningarna uppgr i slutet av 2003 till 8 601 000 euro, vilket innebr en kning med 2 195 000 euro jmfrt med r 2002.
Most of this amount (6 071 000 euro) concerned the sums claimed by the Commission corresponding to its share of pension contributions for the CentreŐs employees; the amount is disputed by the Centre. 
Den strre delen (6 071 000 euro) avser belopp som kommissionen krvt in ssom arbetsgivarens andel av avsttningar fr pensioner fr centrumets anstllda, men som centrumet bestrider giltigheten av.
The remainder (2 530 000 euro) was established to cover rent owed to the Luxembourg authorities as soon as the definitive amount has been set. 
Den resterande delen (2 530 000 euro) r avsttningar som skall tcka hyror som skall betalas till de luxemburgska myndigheterna nr det slutliga beloppet har faststllts.
The Centre must make every effort to resolve these problems (5). 
Centrumet br ka sina anstrngningar att lsa dessa problem (5).
For the Court of Auditors Juan Manuel FABRA VALLS President (1) OJ L 314, 7.12.1994, p. 
Fr revisionsrtten Juan Manuel FABRA VALLS Ordfrande (1) EGT L 314, 7.12.1994, s.
(3) As laid down in Article 83(3) of the CentreŐs Financial Regulation, the final accounts for the financial year 2003 were drawn up on 14 September 2004 and sent to the Court of Auditors, which received them on 27 September 2004. 
(3) I enlighet med artikel 83.3 i centrumets budgetfrordning har de slutliga rkenskaperna fr budgetret 2003 upprttats den 14 september 2004 och drefter verlmnats till revisionsrtten. Revisionsrtten mottog rkenskaperna den 27 september 2004.
A summarised version of these accounts is presented in the tables attached to this report. 
En sammanfattning av rkenskaperna ges i de tabeller som bifogas denna rapport.
(4) Article 78 of the CentreŐs Financial Regulation. 
(4) Artikel 78 i centrumets budgetfrordning.
(5) See the Report concerning the financial year 2001 (paragraph 7, OJ C 326, 27.12.2002, p. 
(5) Se rapporten om budgetret 2001 (punkt 7, EGT C 326, 27.12.2002, s.