natgillin/translations-raw huggingface dataset:
Special Report No 5/2009 Ń The CommissionŐs treasury management 29 Whenever it is possible and appropriate Ń in view of the local banking environment Ń the bank where such an account will be held is selected on the basis of a bank survey undertaken locally under the supervision of the imprest account holder. 
Srskild rapport nr 5/2009 Đ Kommissionens likviditetsfrvaltning 29 En bank dr ett frskottskonto ska hllas vljs, dr s r mjligt och lmpligt med hnsyn till den lokala bankmiljn, ut p grundval av en underskning av de lokala bankerna som utfrs under verinseende av frskottskontoinnehavaren.
The Commission will follow up on the CourtŐs observation and better document the specific selection procedure followed in each case. 
Kommissionen kommer att flja upp revisionsrttens iakttagelser genom att bttre dokumentera det urvalsfrfarande som fljs i varje enskilt fall.
A proper segregation of duties exists within the DG BUDG unit concerned between the treasury management and the bank reconciliation and is reflected in the organisational structure of the unit. There are three team leaders in this unit C01: Ń one for reconciliation/imprest accounts; Ń one for treasury; Ń and one for third-party files. 
Det grs tydlig tskillnad mellan olika funktioner i den berrda enheten (C1) inom GD Budget, t.ex. mellan likviditetsfrvaltning och avstmning av bankkonton. Denna tskillnad terspeglas i enhetens struktur. Det finns tre gruppledare i enheten: Đ En som svarar fr avstmning/frskotts-konton.
Those delegations detail the specific tasks delegated. The delegations respect the job description of each person and the tasks of the unit. 
Delegeringarna str i verensstmmelse med varje persons arbetsbeskrivning och med enhetens uppgifter. tskillnaden mellan olika funktioner i enheten framgr av organisationsschemat.
REPLY OF THE COMMISSION On the basis of the above, it has been concluded that only the head of the unit in charge of treasury management should be designated as holding a sensitive function. 
KOMMISSIONENS SVAR P grundval av det som anges ovan har man kommit fram till att endast den gruppledare som svarar fr likviditetsfrvaltningen br anses inneha en knslig befattning.
Large public sector organisations like Member States also have different entities for debt and asset management from those handling budgetary receipts and payments. 
I stora organisationer i den offentliga sektorn (ssom medlemsstaternas statsfrvaltningar) hanteras skuld-och kapitalfrvaltning respektive inbetalningar till och utbetalningar frn budgeten av skilda enheter.
In the same way the Commission has found an efficient distribution of tasks between DG BUDG and DG ECFIN. 
Kommissionen har p samma stt funnit en effektiv uppdelning av uppgifter mellan GD Budget och GD Ekonomi och finans.
The tasks carried out by the treasury in DG BUDG (budgetary payments) and DG ECFIN (off-budget asset management, and borrow-ings) are different from each other and so a different approach to risk management and control is justified based on the different nature of the tasks. 
De uppgifter som handhas av lividitetsfrvaltningen inom GD Budget (inbetalningar till och utbetalningar frn budgeten) och de uppgifter som handhas av GD Ekonomi och finans (upplning och utlning, investering av medel och frvaltning av likvida medel fr verksamheter utanfr budgeten) skiljer sig t, vilket motiverar olika frhllningsstt till sdana frgor som riskhantering och kontroll.
The different methodologies to limit risks are due to the different nature of the tasks performed. 
Att det anvnds olika metoder fr att faststlla taken och begrnsa riskerna beror p att de uppgifter som utfrs skiljer sig t.
In addition, with the exception of the accounts where provisionally cashed fines are held (on this subject see CommissionŐs reply to paragraph 34), funds held by DG BUDG on current accounts with individual commercial banks are for such limited amounts that, even if DG ECFIN used the same banks, this would not represent a material increase of its risk. Special Report No 5/2009 Ń The CommissionŐs treasury management 
Med undantag av kontona fr preliminrt inkasserade bter (om hanteringen av dessa bter, se kommissionens svar p punkt 34 i rapporten) r de belopp som GD Budget har p avistakonton hos enskilda affrsbanker dessutom s begrnsade att riskerna fr kommissionen inte skulle ka vsentligt ven om GD Ekonomi och finans anvnde sig av samma banker. Srskild rapport nr 5/2009 Đ Kommissionens likviditetsfrvaltning
The CommissionŐs overview of the risks related to its treasury operations (DG BUDG), to which the Court makes reference in its observation, clearly explains to which risks it is exposed, how such risks are managed, and which measures have been put in place to control, minimise or neutralise them. 
I den versikt ver riskerna i kommissionens finansfrvaltning (i GD Budget) som revisionsrtten hnvisar till i sina iakttagelser redovisas tydligt vilka risker kommissionen exponeras fr, hur dessa risker hanteras och vilka tgrder som infrts fr att kontrollera, minimera eller neutralisera riskerna.
It also makes reference to procedures that contain measures to control or limit operational and financial risks. 
I versikten hnvisas till frfaranden som omfattar tgrder fr att kontrollera eller begrnsa transaktionsrisker och finansiella risker.
These existing procedures will be cross-referenced into a single formal document of DG BUDG. 
Dessa befintliga frfaranden kommer (med korshnvisningar) att infras i ett enda, formellt GD Budget-dokument.
A risk assessment of all areas of DG ECFINŐs activities was done in 2004. 
En riskbedmning fr samtliga verksamhetsomrden fr GD Ekonomi och finans genomfrdes 2004.
Another full risk assessment of all DG ECFIN activities has been carried out at the end of 2008. The important financial risks are closely monitored through the course of the year. See the CourtŐs statement in Box 3. 
I slutet av 2008 genomfrdes ytterligare en riskbedmning fr samtliga verksamhetsomrden fr GD Ekonomi och finans. De viktigaste finansiella riskerna vervakas noga under rets lopp (jfr revisionsrttens exempel i ruta 3 i rapporten).
The indicators included in the DG BUDGŐs Ôtableau de bordŐ are the most relevant for the DG BUDG treasury operations and are significant indicators of its performance. Such indicators are regularly tracked and performance against them is assessed. 
De indikatorer som tas med i GD Budgets Ótableau de bordÓ r de mest relevanta fr generaldirektoratets finanstransaktioner. De r viktiga indikatorer p generaldirektoratets resultat. De fljs regelbundet och resultatet i frhllande till indikatorerna utvrderas.
Within the treasury, specific objectives are defined for the individual team members, which are used to assess their performance. 
I lividitetsfrvaltningen inom GD Budget fastlggs specifika ml fr de enskilda gruppmedlemmarna.
Most of them are in the form of performance indicators. 
De flesta mlen r i form av resultatindikatorer.
They enable management to objectively assess/measure individual performances and the overall performance of the treasury. 
De gr det mjligt fr ledningen att p ett objektivt stt bedma och mta individuella resultat och lividitetsfrvaltningens resultat totalt sett.
REPLY OF THE COMMISSION 29. 
KOMMISSIONENS SVAR 29.
At the beginning of 2009 the methodology is established and the IT implementation is in the testing phase. 
Metoden fastlades i brjan av 2009 och it-genomfrandet befinner sig i testfasen.
The mentioned fiduciary accounts opened by the authorising officers for the requirements of the execution of specific budgetary programmes have a different nature than the bank accounts opened by the Accounting Officer for the requirements of treasury management according to Article 59 of the Implementing Rules. 
De frvaltningskonton som utanordnare ppnar fr att de r ndvndiga fr genomfrandet av specifika utgiftsprogram inom ramen fr budgeten har en annan karaktr n de bankkonton som rkenskapsfraren i enlighet med artikel 59 i genomfrandebestmmelserna ppnar fr att de r ndvndiga fr frvaltningen av likvida medel.
As mentioned by the Court, fiduciary accounts are established for certain programmes in the context of specific agreements where the financial organisation acts as the financial intermediary of the Commission (e.g. fiduciary agreements between DG ECFIN and financial organisations). 
Ssom framgr av revisionsrttens rapport inrttas frvaltningskonton inom ramen fr srskilda avtal dr ett finansinstitut fungerar som kommissionens bemyndigade ombud (t.ex. frvaltningsavtal [fiduciary agree-ments] mellan GD Ekonomi och finans och finansinstitut).
Payments to financial organisations, such as the European Investment Bank (EIB) or the Kreditanstalt fr Wiederaufbau (KFW), should not always be seen as and automatically treated as fiduciary transactions. 
Betalningar till finansinstitut (ssom Europeiska investeringsbanken [EIB] eller Kreditanstalt fr Wiederaufbau [KfW]) br inte alltid ses som och automatiskt behandlas som frvaltningstransaktioner (fiduciary transactions).
Financial organisations could also act as project coordinators, as beneficiary or as additional donor for a trust fund; related payments have to be then normally considered as pre-financing. 
Finansinstitut kan ven agera som projektsamordnare, som frmnstagare eller som kompletterande givare till en frvaltningsfond (trust fund).
Thus, the correct classification of such payments requires a detailed analysis of the underlying contracts. Special Report No 5/2009 Ń The CommissionŐs treasury management 
Fr en korrekt klassificering av sdana betalningar krvs drfr en ingende analys av de underliggande avtalen. Srskild rapport nr 5/2009 Đ Kommissionens likviditetsfrvaltning
Following a remark of the Court, DG BUDG made two inventory exercises in 2007 (30.9.2007 and 31.12.2007) in order to ensure the completeness in the annual accounts of financial assets held by financial organisations. 
Med anledning av en iakttagelse frn revisionsrtten fretog GD Budget under 2007 tv inventeringar (30.9.2007 och 31.12.2007) i syfte att skerstlla att uppgifterna i rsredovisningen om de finansiella tillgngarna hos finansinstituten var fullstndiga.
All Directorates-General have replied to these two requests and controls were made to verify the coherence of the answers with the annual accounts for 2007. 
Kontroller gjordes fr att underska huruvida de svar som generaldirektoraten avgivit stmde verens med rsredovisningen 2007.
The inventory exercise is now part of the standardised yearly closure procedure. 
Sdana inventeringar r nu en del av det vanliga rliga frfarandet fr avslutning av rkenskaperna.
To further improve the situation, the Commission has already proposed to and agreed with the Court that as from the 2008 closure an official circular letter is sent to the financial organisations concerned in order to get accurate, complete and standardised information from them regarding the fiduciary accounts. 
I syfte att ytterligare frbttra situationen har kommissionen freslagit revisionsrtten och kommit verens med denna om att ett officiellt cirkulr frn och med avslutningen av rkenskaperna fr 2008 ska skickas till de berrda finansinstituten fr att f in korrekta, fullstndiga och standardiserade uppgifter frn dessa om frvaltningskontona.
As already mentioned in the reply to paragraph 30 the fiduciary accounts are different from the bank accounts opened by the CommissionŐs Accounting Officer according to Article 59 of the Implementing Rules. 
Ssom nmnts i svaret p punkt 30 i rapporten har frvaltningskontona en annan karaktr n de bankkonton som kommissionens rkenskapsfrare ppnar i enlighet med artikel 59 i genomfrandebestmmelserna.
For the latter a uniform policy is already in place. 
Vad betrffar de senare kontona finns det redan en enhetlig policy.
For the fiduciary accounts the Commission will analyse the situation further in order to respond to the CourtŐs remarks. 
Vad betrffar frvaltningskontona kommer kommissionen att gra en mer ingende analys av situationen i syfte att svara p revisionsrttens iakttagelser.
The current system employed for the management of provisionally cashed fines is clearly defined and is based on a Commission decision of 1999. 
Det nuvarande systemet fr hantering av preliminrt inkasserade bter r tydligt definierat och grundar sig p ett kommissionsbeslut frn 1999.
The related guidelines, which are aligned to this decision, are a standard and integral part of each contract concluded with banks used for this purpose. 
Riktlinjerna fr hur bterna ska hanteras r anpassade till beslutet. De utgr en integrerad del av varje avtal som ings med de banker som anvnds fr detta ndaml.
REPLY OF THE COMMISSION The current system for the management of provisionally cashed fines was subject to a review in 2008, with the main objective of increasing its security. A proposal for a Commission decision on this matter has been issued in early 2009 by DG BUDG. 
KOMMISSIONENS SVAR Systemet fr hantering av preliminrt inkasserade bter var freml fr en versyn under 2008. Det huvudsakliga syftet med versynen var att frbttra systemets skerhet. GD Budget lade i brjan av 2009 fram ett frslag till kommissionsbeslut i frgan.
The Commission points out that, first of all, all treasury procedures in all significant aspects are formally documented, and in many cases complemented by detailed step-by-step work instructions. 
Kommissionen vill frst och frmst ppeka att alla vsentliga aspekter av alla frfaranden som anvnds inom ramen fr likviditetsfrvaltningen r formellt dokumenterade.
In addition, for all key tasks within the DG BUDG treasury there are one or more back-ups in order to ensure continuity of the operations in case of planned and/or unexpected absences. 
Fr alla centrala uppgifter i GD Budgets enhet fr likviditetsfrvaltning finns dessutom en eller flera ersttare, fr att trygga kontinuiteten i verksamheten vid planerad eller oplanerad frnvaro.
The Commission therefore considers that the risk to business continuity in case of key members of staff leaving the unit at short notice is very low. 
Kommissionen anser drfr att risken fr bristande kontinuitet i verksamheten ifall nyckelpersoner skulle lmna enheten med kort varsel r mycket lg.
Special Report No 5/2009 Ń The CommissionŐs treasury management 
Srskild rapport nr 5/2009 Đ Kommissionens likviditetsfrvaltning
32 CONCLUSIONS AND RECOMMENDATIONS 42. 
32 SLUTSATSER OCH REKOMMENDATIONER 42.
The Commission is bound to respect the provisions of the Council regulation implementing the decision on the system of the CommunitiesŐ own resources, which foresee, namely, that Member States credit own resources to the account opened in the name of the Commission by means of monthly twelfths. However, since 2005 the Commission has proposed a preliminary draft amending budget to the budgetary authority at the end of October updating the budget relative to the forecast of revenue and expenditure. 
Sedan 2005 har kommissionen dock i slutet av oktober fr budgetmyndigheten lagt fram ett frslag till ndringsbudget om uppdatering av budgeten i frhllande till prognoserna ver inkomster och utgifter. ndringsbudge-tarna har i regel frutsett budgetverskottet i slutet av budgetret i frga och lett till en minskning av medlemsstaternas bidrag till gemenskapernas egna medel.
This has typically anticipated the year-end surplus and led to a reduction in Member StatesŐ own resources contributions. Indeed, the CommissionŐs good budgetary management has been acknowledged by the Court of Auditors Ń in its annual report concerning the financial year 2007 (point 3.4) the Court states that the reduction of payment appropriations reflects good budgetary management as it demonstrates the ability to react to changes and reduces the budgetary surplus, allowing own resources to be returned to Member States. 
Revisionsrtten har faktiskt givit uttryck fr sin uppskattning av kommissionens goda budgetfrvaltning. I punkt 3.4 i revisionsrttens rsrapport om budgetgenomfrandet fr budgetret 2007 anges fljande: ÓDenna minskning av anslagen fr betalningar r ett tecken p en god budgetfrvaltning, eftersom det visar kapaciteten att reagera p frndringar och innebr att budgetverskottet minskar (vilket betyder att egna medel kan betalas tillbaka till medlemsstaterna)Ó.
With respect to the CourtŐs observation under paragraph (b), the Commission points out that the cash forecasting procedure used for advanced call-ups of own resources as well as its application is documented. 
Vad betrffar revisionsrttens iakttagelse i punkt 43 b vill kommissionen ppeka att det likviditetsbudgeteringsfrfarande som anvnds fr frtida infordran av egna medel samt tillmpningen av detta frfarande r dokumenterade.
It is the formal basis for requesting Member States to pay own resources in advance. 
Frfarandet utgr den formella grunden fr framstllningar till medlemsstaterna om frtida inbetalningar av egna medel.
REPLY OF THE COMMISSION In the context of a recent review of the cash reporting tools, the existing procedures for both cash flow reporting and forecasting were redrafted in the end of 2008. 
KOMMISSIONENS SVAR Kommissionen omarbetade sina frfaranden fr likviditetsrapportering och likviditetsbudgetering i slutet av 2008 i samband med en versyn av de berrda rapporteringsverk-tygen.
An updated, unified version of the procedure, also including more details on the forecasting part, will be adopted as from the end of first quarter of 2009. 
En uppdaterad, enhetlig version av frfarandena Đ omfattande mer ingende uppgifter om likviditetsbudgeteringsdelen Đ kommer att antas efter utgngen av frsta kvartalet 2009.
For what concerns the estimates used for the transfer of funds between Member StatesŐ own resources accounts, they are made with the best possible accuracy and the Commission considers that the current procedures have no significant impact on either the overall treasury operations or the respect of the applicable regulation. 
De berkningar som anvnds fr verfring av verskottsmedel tillbaka till kontona fr egna medel grs med strsta mjliga noggrannhet. Kommissionen anser att det gllande frfarandet inte har ngra vsentliga konsekvenser vare sig fr likviditetsfrvaltningen totalt sett eller fr en korrekt tillmpning av frordningen om gemenskapernas egna medel.
Recommendations First indent The present system of own resources accounts, primarily designated to receive the own resources payments, is linked to the own resources system, as established by Council Decision 2000/597/EC, Euratom and its implementing regulation, Council Regulation (EC, Euratom) No 1150/2000, that the Commission is bound to implement. 
Det nuvarande systemet med konton fr egna medel som primrt r avsedda att motta inbetalningar av egna medel r kopplat till det genom rdets beslut 2000/597/EG, Euratom och rdets frordning (EG, Euratom) nr 1150/2000 om genomfrande av beslutet inrttade systemet fr Europeiska gemenskapernas egna medel, vilket kommissionen r skyldig att tillmpa.
The Council adopted in 2007 the new own resources decision (2007/436/EC, Euratom), and very recently a revision of Regulation 1150/20007, which do not introduce any significant changes in the system of own resources accounts and payments. 
Rdet antog r 2007 ett nytt beslut om systemet fr Europeiska gemenskapernas egna medel, beslut 2007/436/EG, Euratom. Rdet antog nyligen ocks en frordning7 om ndring av rdets frordning (EG, Euratom) nr 1150/2000.
7 Council Regulation (EC, Euratom) No 105/2009, OJ L 36, p. 1, 5.2.2009. 
7 Rdets frordning (EG, Euratom) nr 105/2009 (EUT L 36, 5.2.2009, s. 1).
33 Second indent The Commission will endeavour to improve the documentation in this area. 
33 Andra strecksatsen. Kommissionen kommer att bemda sig om att frbttra dokumentationen p detta omrde.
It has redrafted its cash flow reporting and forecasting procedures at the end of 2008, in the context of a review of the related reporting tools. 
Den omarbetade sina frfaranden fr likviditetsrapportering och likviditetsbudgetering i slutet av 2008 i samband med en versyn av de berrda rapporteringsverk-tygen.
The updated version of the procedure, which also contains more details on the forecasting part, will be adopted as from the end of March 2009. 
En uppdaterad, enhetlig version av frfarandena Đ omfattande mer ingende uppgifter om likviditetsbudgeteringsdelen Đ kommer att antas efter utgngen av frsta kvartalet 2009.
However, it does not consider that checking the accuracy of estimates used will have a material impact. 
Kommissionen tror dock inte att kontroller av att de berkningar som anvnds fr att utarbeta likviditetsbudge-tarna r korrekta kommer att ha ngra strre verkningar.
The CommissionŐs overview of the risks related to its treasury operations (DG BUDG), which is part of its Annual Accounts, provides a clear and comprehensive summary of the risks it is exposed to, how such risks are managed, and which measures have been put in place to control, minimise or neutralise them. 
I den versikt ver riskerna i kommissionens finansfrvaltning (i GD Budget) som ingr i kommissionens rsredovisning ges en tydlig, utfrlig sammanfattning av de risker som kommissionen exponeras fr, hur dessa risker hanteras och vilka tgrder som infrts fr att kontrollera, minimera eller neutralisera riskerna.
The indicators included in the DG BUDGŐs Ôtableau de bordŐ are the most relevant for the DG BUDG treasury operations and are significant indicators of its performance. 
De indikatorer som tas med i GD Budgets Ótableau de bordÓ r de mest relevanta fr generaldirektoratets finanstransaktioner. De r viktiga indikatorer p generaldirektoratets resultat.
Such indicators are regularly tracked and performance against them is assessed. 
De fljs regelbundet och resultatet i frhllande till indikatorerna utvrderas.
REPLY OF THE COMMISSION 45. 
KOMMISSIONENS SVAR 45.
One has to make a distinction between the treasury (and payment) functions covered by DG BUDG on the one hand and the asset management function ensured by DG ECFIN on the other hand, in accordance with the decision taken by the Commission. 
P grundval av det kommissionsbeslut som revisionsrtten hnvisar till mste det gras tskillnad mellan den likviditetsfunktion som handhas av GD Budget,  ena sidan, och den kapitalfrvaltningsfunktion som handhas av GD Ekonomi och finans,  andra sidan.
See also the CommissionŐs reply to paragraph 23. 
Se ven kommissionens svar p punkt 23 i rapporten.
Given the very varied purpose of the funds held on trust accounts, which results in different cash flow patterns and holding periods, it is operationally very difficult to even optimise interest of funds held with one financial institution. 
Eftersom de medel som deponeras p frvaltningskonton anvnds fr mnga olika ndaml, vilket leder till att kassafldes-mnstren och deponeringstiderna p kontona skiljer sig t, r det i praktiken mycket svrt att optimera rnteinkomsterna ens frn de medel som deponerats hos ett visst finansinstitut.
See also the replies to points 31 and 32 above. 
Se ven kommissionens svar p punkterna 31 och 32 i rapporten.
The current system for the management of provisionally cashed fines was subject to a review in 2008, with the main objective of increasing its security. A proposal for a Commission decision on this matter has been issued in early 2009 by DG BUDG. 
Systemet fr hantering av preliminrt inkasserade bter var freml fr en versyn under 2008. Det huvudsakliga syftet med versynen var att frbttra systemets skerhet. GD Budget lade i brjan av 2009 fram ett frslag till kommissionsbeslut i frgan.
See also the CommissionŐs reply to paragraph 34. 
Se ven kommissionens svar p punkt 34 i rapporten.
Recommendations First indent The Commission will improve its oversight on the different treasury management activities performed. 
Rekommendationer Frsta strecksatsen. Kommissionen kommer att frbttra tillsynen ver de olika verksamheterna i dess likviditetsfrvaltning.