natgillin/translations-raw huggingface dataset:
The revenue and expenditure account and the balance sheet published by the Foundation in its annual report for the financial year 2002 are presented in summary form in Tables 2 and 3. 
Den inkomst-och utgiftsredovisning och balansrkning som stiftelsen offentliggr i sin verksamhetsberttelse fr 2002 terges i sammanfattning i tabellerna 2 och 3.
During the financial year, the Commission only paid the Foundation 13,2 million euro out of the subsidies of 16,8 million euro entered in the budget. 
Av de 16,8 miljoner euro i subventioner som tas upp i budgeten, har kommissionen endast betalat ut 13,2 miljoner euro till stiftelsen under budgetret.
The introduction of a fixed asset inventory procedure, and of software for fixed asset management, follows the recommendations made by the Court in its report for 2001 (2). 
Infrandet av inventeringar av anlggningstillgngar och ett dataprogram fr frvaltning av anlggningstillgngarna fljer de rekommendationer som revisionsrtten gav i sin rsrapport 2001 (2).
13. The Translation Centre for the bodies of the European Union asks its clients to pay it an advance at the beginning of the financial year. 
13. versttningscentrum fr Europeiska unionens organ begr in ett frskott frn sina kunder i brjan av varje budgetr.
Under this heading, the Foundation paid the Translation Centre a sum of 150 000 euro. 
Stiftelsen har slunda betalat ut 150 000 euro till versttnings-centrum.
The advance was recorded as expenditure during the financial year and, at the end of the year, the appropriations automatically carried forward were not (1) According to this principle, accounting operations that appear in the financial statements must be presented on the basis of their economic nature and not their legal appearance. 
Detta frskott har bokfrts som en utgift under budgetret och vid rsslutet har de automatiskt verfrda anslagen inte (1) Denna princip innebr att transaktioner som tas upp i rsredovisningen skall redovisas i enlighet med sitt ekonomiska innehll och inte endast sin juridiska form.
This principle is laid down in Article 78 of Commission Regulation (EC, Euratom) No 2343/2002 on the framework Financial Regulation for the bodies referred to in Article 185 of Council Regulation (EC, Euratom) No 1605/2002 on the Financial Regulation applicable to the general budget of the European Communities (OJ L 357, 23.12.2002, p. 
Denna princip tas ven upp i artikel 78 i kommissionens frordning (EG, Euratom) nr 2343/2002 med rambudgetfrordning fr de gemenskapsorgan som avses i artikel 185 i rdets frordning (EG, Euratom) nr 1605/2002 med budgetfrordning fr Europeiska gemenskapernas allmnna budget (EGT L 357, 23.12.2002, s.
(2) Paragraphs 9 and 10 of the report concerning the financial year 2001 (OJ C 326, 27.12.2002, p. 
(2) Punkt 9 och 10 i rsrapporten fr budgetret 2001 (EGT C 326, 27.12.2002, s.
51). adjusted accordingly. 
51). justerats i enlighet med detta.
As a result, this sum was recorded under expenditure twice. 
Detta belopp finns allts upptaget tv gnger under kostnader.
Certain payment procedures used by the Foundation ought to be revised or amended with a view to reducing the risks associated with them, particularly as regards the transfer of funds to third countries. 
Vissa av stiftelsens betalningsfrfaranden borde ses ver eller frndras fr att minska tfljande risker, i synnerhet vad gller verfring av medel till tredje land.
For the same reason, the amount (40 000 euro) currently authorised for the Ôpetty cashŐ subaccount used for cash payments should be reduced. 
Av samma orsak, och med tanke p att det sllan anvnds, borde ven det nu tilltna beloppet (40 000 euro) p underkontot fr smrre utgifter minskas.
The Director of the Foundation signed an agreement with the Director of the European Centre for the Development of Vocational Training which stipulated that a member of the FoundationŐs staff would be made available to the Centre in return for the reimbursement of his salary by the Centre. 
Stiftelsens direktr har ingtt ett avtal med direktren fr Europeiskt centrum fr utveckling av yrkesutbildning om att en anstlld vid stiftelsen skulle arbeta fr centrumet som ocks skulle betala hans ln.
During the 20 months that this situation lasted, the person in question, a Greek national, received the foreign residence allowance and the weighting for Italy, although he was working at the central office of the Centre in Salonica. 
Under de 20 mnader som denna situation varade mottog den anstllde, som hade grekisk nationalitet, utlandsti-llgg och fick korrigeringskoefficient fr Italien trots att han arbetade p centrumets kontor i Thessaloniki.
Every month the Commission sends a list of the former employees of the Foundation who are entitled to the unemployment allowance. 
Varje mnad skickar kommissionen en frteckning ver de tidigare anstllda vid stiftelsen som har rtt till arbetslshets-ersttning.
None of them has forwarded the monthly certificate required (3) in order to receive this allowance and the Foundation does not carry out any checks in order to verify their true situation. 
Ingen av dessa har skickat den mnatliga attestering (3) som krvs fr att f arbetslshetsersttning och ingen kontroll har gjorts av stiftelsen fr att verifiera deras verkliga situation.
(3) Title II, Chapter 6, Article 28a(2) of the Conditions of employment of other servants of the European Communities (Staff Regulations) states that in order to be eligible for unemployment allowance, a former member of the temporary staff shall: (a) be registered, at his/her own request, as seeking employment with the employment authorities of the Member State in which he/she establishes his/her residence; (b) fulfil the obligations laid down by the law of that Member State for persons in receipt of unemployment benefits under that law; (c) forward every month to the institution to which he/she belonged, which shall immediately forward it to the Commission, a certificate issued by the competent national employment authority stating whether or not he/she has fulfilled the obligations and conditions referred to in (a) and (b). 
(3) I anstllningsvillkoren fr vriga anstllda inom Europeiska gemenskaperna (tjnstefreskrifterna), avdelning II, kapitel 6, artikel 28a.2 freskrivs att fr att vara berttigad till arbetslshetsersttning skall den tidigare tillflligt anstllde a) p egen begran vara registrerad som arbetsskande p arbetsfrmedlingen i den medlemsstat dr han r bosatt, b) uppfylla de frpliktelser som freskrivs i denna medlemsstats lagstiftning och fr personer som uppbr arbetslshetsersttning enligt denna, c) varje mnad till den institution dr han tjnstgjort skicka in ett intyg som utfrdats av den behriga nationella myndigheten och som anger huruvida han uppfyllt de frpliktelser som avses i a och b; intyget skall omedelbart vidarebefordras till kommissionen.
C 319/50 EN Official Journal of the European Union 30.12.2003 This report was adopted by the Court of Auditors in Luxembourg at its meeting of 15 and 16 October 2003. 
C 319/50 SV Europeiska unionens officiella tidning 30.12.2003 Denna rapport har antagits av revisionsrtten vid dess sammantrde i Luxemburg den 15 och 16 oktober 2003.
30.12.2003 EN Official Journal of the European Union C 319/51 Origin of revenue Revenue received Allocation of expenditure committed carried over outstanding commitments paid appropriations commit-paid ted carried over Revenue Expenditure Revenue entered in the final budget for the financial year Appropriations in the final budget Appropriations carried over from the previous financial year Appropriations available (2002 budget and financial year 2001) Community subsidies 16,8 13,2 Title I Staff 10,5 10,3 10,1 0,2 0,2 0,4 0,4 0,6 0,0 0,5 0,5 0,0 10,9 10,7 10,5 0,0 1,9 1,9 1,3 0,2 0,2 0,6 0,0 Other subsidies 0,0 0,0 Title II Administration 1,4 1,4 0,8 Other revenue 0,0 0,1 Title III Operating activities 4,9 4,9 2,3 2,6 0,0 2,6 2,2 3,4 0,2 3,5 3,1 0,4 7,5 7,5 4,5 0,4 20,3 20,1 16,3 2,6 0,4 3,4 0,6 Total 16,8 13,3 Total 16,8 16,6 13,2 Source: Data compiled by the Foundation Ń These tables summarise the data supplied by the Foundation in its own financial statements. 
30.12.2003 SV Europeiska unionens officiella tidning C 319/51 Inkomsternas ursprung Faktiska inkomster Utgiftsfrdelning Inkomster Utgifter 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) Gemenskapsbidrag 16,8 13,2 Avdelning I Personal 10,5 10,3 10,1 0,2 0,2 0,4 0,4 0,0 10,9 10,7 10,5 0,2 0,2 vriga bidrag 0,0 0,0 Avdelning II Administration 1,4 1,4 0,8 0,6 0,0 0,5 0,5 0,0 1,9 1,9 1,3 0,6 0,0 vriga inkomster 0,0 0,1 Avdelning III Drift 4,9 4,9 2,3 2,6 0,0 2,6 2,2 0,4 7,5 7,5 4,5 2,6 0,4 Totalt 16,8 13,3 Tabell 1 Europeiska yrkesutbildningsstiftelsen Đ Budgetgenomfrande fr budgetret 2002 tagan-budgeten den betalda verfrda frfallna taganden betalda frfallna anslag den betalda verfrda frfallna Totalt 16,8 16,6 13,2 3,4 0,2 3,5 3,1 0,4 20,3 20,1 16,3 3,4 0,6 Klla: Uppgifter frn stiftelsen.
NB: Any discrepancies in totals are due to the effects of rounding. entered paid cancelled cancelled cancelled Table 1 European Training Foundation Ń Implementation of the budget for the financial year 2002 (EUR million) 
Dessa tabeller redogr i sammanfattning fr de uppgifter som stiftelsen lagt fram i sin rsredovisning. Anm.: Eventuella avvikelser i totalbeloppen beror p avrundningar. utestende tagan-(miljoner euro)
C 319/52 EN Official Journal of the European Union Table 2 30.12.2003 (EUR 1 000) 2001 16 800 47 290 17 137 9 746 356 862 541 2 572 2 595 16 672 465 3 352 258 0 0 -20 4 055 European Training Foundation Ń Revenue and expenditure account for the financial years 2002 and 2001 (1) 2002 Revenue Own revenue Commission subsidies Miscellaneous revenue Financial revenue Expenditure Staff Ń Title I of the budget Payments Appropriations carried over Administration Ń Title II of the budget Total revenue (a) 13 179 23 140 13 342 10 153 215 Payments 805 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 and cancelled Sums for reuse from the 2001 (2000) financial year, not used Reimbursements to the Commission Exchange-rate differences Total expenditure (b) Balance for the financial year 559 2 307 2 591 16 631 - 3 289 4 055 424 0 - 3 352 6 - 2 155 (1) The revenue and expenditure account and balance sheet only take account of the FoundationŐs specific activities: they ignore programmes managed on behalf of the Commission or other bodies. 
C 319/52 SV Europeiska unionens officiella tidning Tabell 2 30.12.2003 (1 000 euro) 2001 16 800 47 290 17 137 9 746 356 862 541 2 572 2 595 16 672 465 3 352 258 0 0 -20 4 055 Europeiska yrkesutbildningsstiftelsen Đ Inkomst-och utgiftsredovisning fr budgetren 2002 och 2001 (1) 2002 Inkomster Egna inkomster Bidrag frn kommissionen Diverse inkomster Finansiella inkomster Utgifter Personal Đ avdelning I i budgeten Betalningar verfrda anslag Administration Đ avdelning II i budgeten Totalt inkomster (a) 13 179 23 140 13 342 10 153 215 Betalningar 805 verfrda anslag Drift Đ avdelning III i budgeten Betalningar verfrda anslag Budgetrets resultat (a-b) (2) 559 2 307 2 591 16 631 - 3 289 4 055 Budgetrets saldo - 2 155 Saldo som verfrts frn det fregende budgetret verfrda anslag frn det fregende budgetret som frfallit Ej utnyttjade medel fr teranvndning frn budgetret 2001 (2000) terbetalningar till kommissionen Kursskillnader 6 Totalt utgifter (b) 424 0 - 3 352 (1) Inkomst-och utgiftsredovisningen och balansrkningen beaktar endast den verksamhet som direkt berr stiftelsen och inte de program som stiftelsen frvaltar fr kommissionen eller andra organ.
Source: Data compiled by the Foundation. 
Klla: Uppgifter frn stiftelsen.
30.12.2003 EN Official Journal of the European Union C 319/53 Table 3 European Training Foundation Ń Balance sheet at 31 December 2002 and 31 December 2001 (1) Assets 2002 618 1 235 - 1 521 332 60 60 3 366 2 171 30 3 569 1 524 41 1 565 5 526 2001 618 1 565 0 2183 55 55 0 0 154 49 203 8 011 42 8 053 10 494 Liabilities 2002 392 - 2 155 - 1 763 3 366 273 85 28 3 537 7 289 0 0 (EUR 1 000) 2001 2 238 4 055 6 293 3 492 24 502 22 154 4 194 2 5 7 10 494 Fixed assets Fixed capital Equipment and furniture Computer equipment Depreciation Stocks Office equipment Current assets Commission subsidy receivable Other advances Recovery orders Sundry accounts receivable Cash accounts Bank accounts Imprest account Subtotal Subtotal Subtotal Subtotal Total Own capital Balance for the financial year Current liabilities Subtotal Automatic carryovers of appropriations Non-automatic carryovers of appropriations Other contributors Sundry accounts payable Deferred revenue Suspense accounts Sums to be reused Payments in progress Subtotal Subtotal 0 Total 5 526 (1) The revenue and expenditure account and balance sheet only take account of the FoundationŐs specific activities: they ignore programmes managed on behalf of the Commission. 
30.12.2003 SV Europeiska unionens officiella tidning C 319/53 Tillgngar Anlggningstillgngar Anlggningar och inventarier Datautrustning Avskrivningar Lager Kontorsmateriel Kortfristiga fordringar Deltotal Deltotal 2002 618 1 235 - 1 521 332 60 60 3 366 2 171 30 3 569 1 524 41 1 565 5 526 2001 618 1 565 0 2183 55 55 0 0 154 49 203 8 011 42 8 053 10 494 Skulder och eget kapital Permanent kapital Eget kapital Budgetrets saldo Kortfristiga skulder Automatiska verfringar Icke automatiska verfringar vriga skulder Andra bidragsgivare Uppskjutna avgifter Bevakningskonton Belopp fr anvndning p nytt Betalningar p vg Deltotal Deltotal 2002 392 - 2 155 - 1 763 3 366 273 85 28 3 537 7 289 0 0 (1 000 euro) 2001 2 238 4 055 6 293 3 492 24 502 22 154 4 194 2 5 7 10 494 Tabell 3 Europeiska yrkesutbildningsstiftelsen Đ Balansrkning per den 31 december 2002 och den 31 december 2001 (1) Bidrag som skall erhllas frn kommissionen Andra frskott Betalningskrav vriga fordringar Likvida medel Banktillgodohavanden Frskottskonto Deltotal Deltotal Totalt Deltotal 0 Totalt 5 526 (1) Inkomst-och utgiftsredovisningen och balansrkningen beaktar endast den verksamhet som direkt berr stiftelsen och inte de program som stiftelsen frvaltar fr kommissionen.
Source: Data compiled by the Foundation Ń These tables summarise the data supplied by the Foundation in its own financial statements. 
Klla: Uppgifter frn stiftelsen. Dessa tabeller redogr i sammanfattning fr de uppgifter som stiftelsen lagt fram i sin rsredovisning.
C 319/54 EN Official Journal of the European Union 30.12.2003 THE FOUNDATIONŐS REPLIES Budgetary implementation 7. 
C 319/54 SV Europeiska unionens officiella tidning 30.12.2003 STIFTELSENS SVAR Budgetgenomfrande 7.
The high rate of payments (90 % average over the past four years) on carried forward amounts demonstrates that behind commitments there has always been a well-planned activity. 
Den hga andelen betalningar (90 % i genomsnitt under de senaste fyra ren) som Europeiska utbildningsstiftelsen, ETF, gjort med verfrda belopp r bevis fr att en vlplanerad verksamhet alltid sttt bakom tagandena.
As mentioned in previous Foundation replies, the nature of activities, the fact that our partners are mostly public sector entities and that the Foundation adopts a participatory approach, require long decision times. 
Som redan anfrts i tidigare svar frn ETF, krver verksamhetens specificitet och faktumet att vra partner mestadels r offentliga organ samt att ETF antar ett deltagande tillvgagngsstt lngvariga beslutsfrfaranden.
This situation makes it difficult for the Foundation to decide on its own about the implementation timetables. 
Denna situation gr det svrt fr ETF att enskilt fatta beslut om tidsplaner fr genomfrande.
The introduction of multiannual payment appropriations, as a result of the new Financial Regulation, will solve this problem. 
Infrandet av flerriga betalningsanslag i enlighet med den nya budgetfrordningen kommer att lsa detta problem.
The Foundation management constantly reviews the budget implementation using tailor-made reports and tools, which are expected to be equally useful in the monitoring of the use of multiannual appropriations. 
ETF:s ledning vervakar budgetgenomfrandet konstant med hjlp av specialutarbetade rapporter och verktyg, vilka frvntas vara lika nyttiga fr att vervaka anvndningen av flerriga anslag.
To comply with the principle of unity of the budget, starting from the year 2003 the Foundation will include Title IV and other earmarked funds in the statement of expenditure and budget implementation table, under headings clearly distinct from those used for the annual subsidy. 
Fr att efterleva principen om budgetens enhet kommer ETF frn och med r 2004 att lta Avdelning 4 och vriga ronmrkta medel att ing i utgiftsredovisningen och i budgetgenom-frandetabellen under rubriker som klart och tydligt skiljer sig frn de som anvnds fr det rliga bidraget.
To comply with the accounting principle of Ôreality over appearanceŐ of the new Financial regulation, the Foundation is ready to show the convention funds in its financial statements for the year 2003 as recommended by the Court. 
Fr att efterleva den nya budgetfrordningens redovisningsprincip Óinnehll gr fre formÓ r ETF beredd att uppfra dessa medel som erhllits genom verenskommelser med kommissionen i redovisningen fr r 2003 i enlighet med revisionsrttens rekommendationer.
In order to ensure that these convention funds will not be double-accounted in the final consolidated accounts of the Commission, the Foundation will need to consult the Commission for the modalities of the presentation. 
Fr att skerstlla att dessa medel inte bokfrs dubbelt i kommissionens slutliga konsoliderade rkenskaper mste ETF konsultera kommissionen om hur de skall presenteras.
Accounting and financial statements 12. In 2002 the Foundation developed a new in-house software for the management of the inventory and fixed assets. 
Rkenskaper och rsredovisning 12. r 2002 utvecklade ETF ett nytt dataprogram fr frvaltning av inventeringar och anlggningstillgngar.
The short time available for testing before the preparation of the accounts led to some problems with the implementation of the software. 
Tidsbristen som rdde vid testningen innan rkenskaperna frdigstlldes medfrde vissa problem vid infrandet av programvaran.
The Foundation is pleased to report that the problems are now fixed and the system satisfies the needs related to financial reporting. 
ETF glder sig att kunna meddela att dessa problem nu lsts och att systemet uppfyller kraven fr ekonomisk rapportering.
The advance (EUR 150 000) paid to the TC was administrated as expenses. 
Frskottet (150 000 euro) som betalades ut till versttningscentrumet frvaltades som utgifter.
The Foundation agrees that it should have been treated as an advance, but there was a divergence of opinions on this with the Financial Control. 
ETF medger att det br ha hanterats som ett frskott men det fanns meningsskiljaktigheter om detta med ekonomistyrningen.
The Foundation has reduced the endowment of the imprest account to EUR 2 500 with a decision of 10 April 2003 on a proposal of the accounting officer and concerned authorising officers. 
Efter ett frslag frn rkenskapsfraren och de berrda utanordnarna har ETF snkt beloppet p frskottskontot till 2 500 euro genom ett beslut av den 10 april 2003.
Legality and regularity of underlying transactions 15. 
De underliggande transaktionernas laglighet och korrekthet 15.
The secondment of one temporary agent employed by the Foundation to Cedefop has been the first attempt at mobility and exchange of staff between the two agencies. 
Utlningen av en av ETF:s tillflligt anstllda till Cedefop var det frsta frsket till mobilitet och personalutbyte mellan de tv inrttningarna.
The agent was selected by Cedefop, following an official procedure for the recruitment of a national expert (END). 
Den anstllde valdes ut av Cedefop efter ett officiellt urvalsfrfarande fr anstllning av en nationell expert.
However, the Foundation agrees with the CourtŐs observation that the approach taken was not the most appropriate. 
ETF instmmer dock med revisionsrttens iakttagelse att tillvgagngssttet inte var det lmpligaste.
The agentŐs contract with the Foundation has now expired and with it also the secondment arrangement. 
Den anstlldes arbetsavtal med ETF har nu lpt ut och drmed ven avtalet om utlning.
The unemployment allowance to former Foundation agents is paid directly by the Commission, since the Foundation Director has delegated to DG Admin (now the PaymasterŐs Office) this task. 
Arbetslshetsersttningen till tidigare anstllda hos ETF betalas ut direkt av kommissionen sedan ETF:s direktr delegerat denna uppgift till GD Personal och administration (numera Paymaster Office).
On this basis, the Foundation assumed that the Commission would make regular checks and directly request the necessary proofs before paying any amount. 
Fljaktligen har ETF frmodat att kommissionen gjort regelbundna kontroller och direkt krvt de ndvndiga bevisen innan ngot belopp betalades ut.
C 324/68 EN Official Journal of the European Union REPORT on the annual accounts of the European Training Foundation for the 2003 financial year together with the FoundationŐs replies 30.12.2004 (2004/C 324/10) CONTENTS INTRODUCTION ........................................................... 
C 324/68 SV Europeiska unionens officiella tidning RAPPORT om årsredovisningen för Europeiska yrkesutbildningsstiftelsen för budgetåret 2003 samt stiftelsens svar 30.12.2004 (2003/C 324/10) INNEHÅLLSFÖRTECKNING INLEDNING ...............................................................
THECOURTŐSOPINION ..................................................... 
REVISIONSRÄTTENSUTTALANDE .............................................
6-11 69 Tables1to4 .......................................................................... 
Tabell1–4 ............................................................................
70 TheFoundationŐsreplies ............................................................... 
70 Stiftelsenssvar........................................................................
74 Paragraph Page 1 69 2-5 69 
74 Punkt Sida 1 69 2–5 69 6–11 69
30.12.2004 EN Official Journal of the European Union C 324/69 INTRODUCTION 1. 
30.12.2004 SV Europeiska unionens officiella tidning C 324/69 INLEDNING 1.
The European Training Foundation (hereinafter called the Foundation) was created by Council Regulation (EEC) No 1360/90 of 7 May 1990 (1). 
Europeiska yrkesutbildningsstiftelsen (nedan kallad stiftelsen) inrättades genom rådets förordning (EEG) nr 1360/90 av den 7 maj 1990 (1).
The FoundationŐs purpose is to support the reform of vocational training in the European UnionŐs partner countries. 
Stiftelsens syfte är att stödja reformen av yrkesutbildning i Europeiska unionens partnerländer.
As such, it assists the Commission in the implementation of various programmes (Phare, Tacis, Cards, Meda). 
Den bistår kommissionen i genomförandet av olika program (Phare, Tacis, Cards och Meda).
Table 1 summarises the powers and activities of the Foundation on the basis of information supplied by it. 
I tabell 1 ges en sammanfattning av stiftelsens behörighet och verksamhet som baseras på uppgifter från stiftelsen.
THE COURTŐS OPINION 2. 
REVISIONSRÄTTENS UTTALANDE 2.
This opinion is addressed to the European Parliament and the Council, in accordance with Article 185(2) of Council Regulation (EC, Euratom) No 1605/2002 (2). 
Detta uttalande riktas till Europaparlamentet och rådet i enlighet med artikel 185.2 i rådets förordning (EG, Euratom) nr 1605/2002 (2).
The Court has examined the annual accounts of the Foundation for the financial year ended 31 December 2003. 
Revisionsrätten har granskat stiftelsens årsredovisning för det budgetår som slutade den 31 december 2003.