natgillin/translations-raw huggingface dataset:
All have adopted an ex-post audit strategy, five of which have contracted out the performance of ex-post audits to independent external audit firms. 
Alla har antagit en strategi fr efterhandsrevision, och fem av dem har lagt ut genomfrandet av efterhandsrevisionerna p oberoende externa revisionsfretag.
In three cases (see paragraphs 10 to 12), the Court issued a qualified opinion on the basis of the inadequacy of the implementation of the ex-post audit strategy or of the error rate resulting from the performance of the ex-post audits. 
I tre fall (se punkterna 10Đ12) gjorde vi ett uttalande med reservation med anledning av att strategin fr efterhandsrevision inte genomfrdes p ett tillfredsstllande stt eller med anledning av den felprocent som efterhandsrevisionerna visade p.
18.As regards F4E, internal control systems are still being developed. In particular, procurement procedures are central to the implementation of the ITER project by F4E. The competitiveness of these procurement procedures needs to be increased. 
18.Det gemensamma fretaget fr Iter och utveckling av fusionsenergi hller fortfarande p att utveckla internkontrollsystem. Framfr allt r upphandlingsfrfarandena centrala fr genomfrandet av Iterprojektet. Konkurrensen vid upphandlingarna mste ka.
As regards grants, the average number of proposals received was only one per call, as in 2012. 
Nr det gller bidrag mottogs i genomsnitt bara ett frslag per anskningsomgng, vilket r samma som 2012.
19.The monitoring and reporting of research results is laid down in the Seventh Framework Programme (FP7), which establishes a monitoring and reporting system covering the protection, dissemination and transfer of research results. 
19. vervakningen och rapporteringen av forskningsresultat faststlls i sjunde ramprogrammet, genom vilket det infrs ett system fr vervakning och rapportering som inbegriper skydd, spridning och verfring av forskningsresultat.
Although implementation of these provisions is monitored by the Joint Undertaking at different stages of the funded projects, several Joint Undertakings need to develop further the way the results of this monitoring are reported. 
De gemensamma fretagen vervakar tillmpningen av dessa bestmmelser i olika skeden av de finansierade projekten, men flera av de gemensamma fretagen mste ytterligare utveckla hur resultatet av denna vervakning rapporteras.
20.The prevention of conflicts of interest is addressed by most Joint Undertakings by the adoption of specific rules and by the development of tools to document all related information. 
20.De flesta gemensamma fretag frsker frebygga intressekonflikter genom att anta srskilda regler och utveckla verktyg fr att dokumentera all relevant information.
However, ARTEMIS still needs to develop a comprehensive written procedure to deal with conflicts of interest. 
Artemis behver utveckla ett samlat skriftligt frfarande fr att hantera intressekonflikter.
21.The CommissionŐs Second Interim Evaluation was performed over 2013 and early 2014. 
21.Kommissionens andra interimsutvrdering genomfrdes under 2013 och i brjan av 2014.
It assessed all Joint Undertakings (except F4E) in terms of relevance, efficiency, effectiveness and research quality. 
Vid utvrderingen bedmdes alla de gemensamma fretagen (utom F4E) med avseende p relevans, effektivitet, genomslag och forskningskvalitet.
23.There is room to improve procedures, in particular the implementation of the ex-post audit strategy and, in the case of F4E, cost control mechanisms AEI037059EN02-14PP-CH345-14FIN-RAS-Summary_Report_2013_JUs-OR.doc 21.10.2014 
Rapporterna var AEI037059SV02-14PP-CH345-14FIN-RAS-Summary_Report_2013_JUs-TR.doc 21.10.2014
Comments made by the Court in 2013 Key controls of the JU's supervisory and control systems ANNEX II 1 Budgetary and financial management Other matters JOINT UNDERTAKING 1 2 3 4 5 6 7 ARTEMIS x x x (1) x x x x x CLEAN SKY x x x x x x x ENIAC x x x (1) x x x x x FUSION FOR ENERGY x x x x x x x x x (1) x FUEL CELLS AND HYDROGEN - FCH x x x x x x x INNOVATIVE MEDICINES INITIATIVE - IMI x x x (1) x x x x x SESAR x x x x x x x Subtotals 7 1 4 1 2 1 3 6 7 6 1 7 6 1 1 1 Total 13 6 36 (1) Thesecommentsaresetoutintheopinionsectionofthereport AEI037059EN02-14PP-CH345-14FIN-RAS-Summary_Report_2013_JUs-OR.doc 21.10.2014 Implementation of the budget Presentation of the accounts Calls for proposals Multilateral Framework Agreement Internal Control Systems and Accounting systems Operational procurement and grants Implementation of ex-post audit strategy Internal audit function and the Commission's Internal Audit Service Legal framework Monitoring and reporting of research results Intellectual property rights and industrial policy Conflict of interest The Commission second interim evaluation Late payment of membership contributions EU contribution to ITER construction phase Annual Activity Report and other 
Revisionsrttens kommentarer fr 2013 Nyckelkontroller i det gemensamma fretagets system fr vervakning och kontroll BILAGA II 1 Budgetfrvaltning och ekonomisk frvaltning vrigt GEMENSAMT F RETAG 1 2 3 4 5 6 7 Artemis x x x (1) x x x x x Clean Sky x x x x x x x Eniac x x x (1) x x x x x Fusion for Energy x x x x x x x x x (1) x Det gemensamma fretaget fr brnsleceller och vtgas x x x x x x x Innovativa lkemedel IMI x x x (1) x x x x x Sesar x x x x x x x Delsumma 7 1 4 1 2 1 3 6 7 6 1 7 6 1 1 1 Totalt 13 6 36 (1) Dessakommentarerfinnsidetavsnittirapportensominnehlleruttalandet.
Summary of results from the CourtŐs 2014 annual audit of the European Research Joint Undertakings 12, rue Alcide De Gasperi - L - 1615 Luxembourg T (+352) 4398 Đ 1 E eca-info@eca.europa.eu eca.europa.eu 
Sammanfattning av resultaten av revisionsrttens rliga revisioner 2014 av EU:s gemensamma forskningsfretag 12, rue Alcide De Gasperi - L - 1615 Luxembourg T (+352) 4398 Đ 1 E eca-info@eca.europa.eu eca.europa.eu
CONTENTS Introduction 1-7 Information in support of the CourtŐs opinions 8-11 Audit results 12-25 Opinions on the reliability of the accounts 12 Opinions on the legality and regularity of the transactions underlying the accounts 13-15 Emphasis of matter on the EU contribution to the ITER project costs 16 Comments not calling the CourtŐs opinions into question 17-22 Budgetary and financial management 18 Internal controls 19-20 Monitoring and reporting of project research results 21 The Commission's Second Interim Evaluation 22 Conclusions 23-24 Annex I - Joint Undertakings' Income (Forecasted income budgets, entitlements established and amounts received) and Staff establishments plans Annex II - Comments made by the Court in 2014 AEI066699EN02-15PP-CH345-15FIN-RAS-Summary_Report_2014_JUs-OR.docx 20.10.2015 Paragraph 2 
INNEHLL Inledning 1-7 Information till std fr revisionsrttens uttalanden 8-11 Granskningsresultat 12-25 Uttalanden om rkenskapernas tillfrlitlighet 12 Uttalande om lagligheten och korrektheten i de transaktioner som ligger till grund fr rkenskaperna 13-15 Upplysning av srskild betydelse om EU s bidrag till Iterprojektets kostnader 16 Kommentarer som inte pverkar revisionsrttens uttalanden 17-22 Budgetfrvaltning och ekonomisk frvaltning 18 Internkontroll 19-20 vervakning och rapportering av forskningsresultat 21 Kommissionens andra interimsutvrdering 22 Slutsatser 23-24 Bilaga I Đ De gemensamma fretagens inkomster (inkomstbudgetprognoser, faststllda rttigheter och mottagna belopp) och tjnstefrteckningar Bilaga II Đ Revisionsrttens kommentarer fr 2014 AEI066699SV02-15PP-CH345-15FIN-RAS-Summary_Report_2014_JUs-TR.docx 20.10.2015 Punkt 2
Pursuant to the provisions of Article 287 of the Treaty on the functioning of the European Union, the Court has audited the annual accounts for the financial year ended 31 December 2014 and the legality and regularity of the transactions underlying them for eight European Research Joint Undertakings (JUs)1: Ľ Fusion for Energy - F4E (ITER) Đ Development of Fusion Energy; Ľ Clean Sky Đ Clean Air Transport Technologies; Ľ ARTEMIS Đ Embedded Computing Systems2; Ľ IMI Đ Innovative Medicines Initiative; Ľ ENIAC Đ Nanoelectronics3; Ľ FCH Đ Fuel Cells and Hydrogen; Ľ SESAR Đ Single European Sky Air Traffic Management Research and Ľ ECSEL Đ Electronic components and Systems4. 2. 
Revisionsrtten har i enlighet med artikel 287 i frdraget om Europeiska unionens funktionsstt granskat rsredovisningarna fr det budgetr som slutade den 31 december 2014 och lagligheten och korrektheten i de underliggande transaktionerna fr EU:s tta gemensamma forskningsfretag1: Ľ Fusion for Energy-F4E (Iter) Đ utveckling av fusionsenergi, Ľ Clean Sky Đ miljvnlig lufttransportteknik, Ľ Artemis Đ inbyggda datorsystem2, Ľ IMI Đ innovativa lkemedel, Ľ Eniac Đ nanoelektronik3, Ľ FCH Đ brnsleceller och vtgas, Ľ Sesar Đ forskningsprogram om flygledningstjnster i det gemensamma europeiska luftrummet, Ľ Ecsel Đ elektroniska komponenter och system4.
Apart from the European Union (represented by the Commission), members of the Joint Undertakings may include various public and private partners who make contributions to the 1 2 3 4 Two Joint Undertakings were created in 2014: BBI JU (Bio-Based Industries) and Shift2Rail JU. 
1 2 3 4 Tv gemensamma fretag bildades 2014: det gemensamma fretaget fr biobaserade industrier och det gemensamma fretaget Shift2Rail.
As these JUs have not obtained their financial autonomy from the Commission in 2014, the Court has not audited their annual accounts. 
Eftersom kommissionen inte hade beviljat dessa gemensamma fretag ekonomiskt sjlvbestmmande 2014 granskade vi inte deras rkenskaper.
On 27 June 2014, ARTEMIS was merged with ENIAC Joint Undertaking to create the ECSEL JU. 
Den 27 juni 2014 slogs Artemis och det gemensamma fretaget Eniac samman och bildade det gemensamma fretaget Ecsel.
As a consequence of the merger, the CourtŐs audit covers the financial period of the ARTEMIS Joint Undertaking from 1 January to 26 June 2014. 
Som en fljd av sammanslagningen omfattar revisionsrttens revision av det gemensamma fretaget Artemis rkenskapsperioden frn den 1 januari till den 26 juni 2014.
On 27 June 2014, ENIAC was merged with ARTEMIS Joint Undertaking to create the ECSEL JU. 
Den 27 juni 2014 slogs det gemensamma fretaget Eniac och Artemis samman och bildade det gemensamma fretaget Ecsel.
As a consequence of the merger, the CourtŐs audit covers the financial period of the ENIAC Joint Undertaking from 1 January to 26 June 2014. 
Som en fljd av sammanslagningen omfattar revisionsrttens revision av det gemensamma fretaget Eniac rkenskapsperioden frn den 1 januari till den 26 juni 2014.
The ECSEL Joint Undertaking replaces and succeeds the ENIAC and ARTEMIS Joint Undertakings, the official closure of which took effect on 26 June 2014. 
Det gemensamma fretaget Ecsel erstter och eftertrder de gemensamma fretagen Eniac och Artemis som officiellt avslutades den 26 juni 2014.
The Joint Undertakings either follow a bipartite model with the participation of the European Commission and the Industry, or a tripartite model with the participation also of the Member States5. 
De gemensamma fretagen r organiserade antingen enligt en tvpartsmodell, dr kommissionen och nringslivet deltar, eller en treparsmodell, dr ven medlemsstaterna deltar5.
Joint Undertakings play an important role in implementing research policy in specific areas. 
De gemensamma fretagen spelar en viktig roll i genomfrandet av forskningspolitik p specifika omrden.
As in prior years, the Court has audited the legality and regularity of the transactions. 
I likhet med tidigare r har revisionsrtten granskat transaktionernas laglighet och korrekthet.
However, 2014 is the first year whereby the annual accounts of two Joint Undertakings (Fusion for Energy - F4E (ITER) and SESAR) were verified by an independent external auditor (audit firm) according to Article 208(4) of the EU Financial Regulation and Article 107(1) of the new framework financial Regulation for agencies and other bodies. 
2014 r emellertid det frsta ret som de rliga rkenskaperna fr tv gemensamma fretag (Fusion for Energy-F4E (Iter) och Sesar) har granskats av en oberoende extern revisor (revisionsbyr) i enlighet med artikel 208.4 i EU:s budgetfrordning och artikel 107.1 i den nya rambudgetfrordningen fr organ.
The CourtŐs opinion on these accounts considered the audit work performed by the independent external auditor and the action taken in response to the auditorŐs findings. 
Fr sitt uttalande om rkenskaperna fr de fretagen beaktade revisionsrtten det revisionsarbete som utfrts av den oberoende externa revisorn och de tgrder som vidtagits som svar p revisorns iakttagelser.
This summary provides an overview on the results of the CourtŐs annual audits of the Joint Undertakings for the financial year 2014. 
Den hr sammanfattningen ger en versikt ver resultaten av revisionsrttens rliga revisioner av de gemensamma fretagen nr det gller budgetret 2014.
It aims at facilitating the analysis and comparison of the CourtŐs specific reports on the 2014 annual accounts of the Joint Undertakings. 
Syftet r att gra det lttare att analysera och jmfra revisionsrttens srskilda rsrapporter om de gemensamma fretagens rsredovisningar fr 2014.
The Joint UndertakingsŐ total 2014 forecasted budgeted income6 amounted to 1,9 billion euro (2013: 2,2 billion euro) or 1,6 % of the 2014 EU general budget (2013: 1,7 %). 
De gemensamma fretagens totala budgeterade inkomster fr 20146 uppgick till 1,9 miljarder euro (2013: 2,2 miljarder euro), eller omkring 1,6 % av EU:s allmnna budget (2013: 1,7 %).
Of the amounts received, 1 224 million euro (2013: 686 million euro) came from the EU general budget and 204 million euro (2013: 134 million euro) came from the industrial partners and members of the Joint Undertakings. 
Av de mottagna beloppen kom 1 224 miljoner euro (2013: 686 miljoner euro) frn EU:s allmnna budget och 204 miljoner euro (2013: 134 miljoner euro) frn partner frn nringslivet och medlemmar i de gemensamma fretagen.
State contributions to F4E in 2014 explain most of the increase noted in the amounts received. 
Strre delen av kningen av de mottagna beloppen beror p de kade bidragen frn kommissionen och Iters vrdskapsland till F4E 2014.
The Joint Undertakings employ 432 (2013: 414) permanent and temporary officials, less than 1 % of total EU officials authorised under the EU general budget (see Annex I for details). 
De gemensamma fretagen har 432 (2013: 414) fast och tillflligt anstllda, eller mindre n 1 % av det totala antalet EU-tjnstemn som beviljas i EU:s allmnna budget (se bilaga I fr nrmare uppgifter).
Whereas the financial risk related to the Joint Undertakings is limited compared to the total EU budget, the reputational risk for the Union is high: they are a key tool for the implementation of the EU Research strategy and their public-private partnership nature makes them highly visible among the industries they are cooperating with. 
Den finansiella risken avseende de gemensamma fretagen r visserligen begrnsad jmfrt med den totala EU-budgeten, men anseenderisken fr EU r hg. Fretagen r ett nyckelverktyg fr genomfrandet av EU:s forskningsstrategi, och deras offentlig-privata partnerskap gr dem mycket synliga fr de delar av nringslivet som de samarbetar med.
INFORMATION IN SUPPORT OF THE COURTŐS OPINIONS 8. 
INFORMATION TILL ST D F R REVISIONSRTTENS UTTALANDEN 8.
Regarding the two Joint Undertakings audited by an independent external auditor, the Court has reviewed the work of the audit firms in accordance with international audit standards. 
Nr det gller de tv gemensamma fretag som har granskats av en oberoende extern revisor har revisionsrtten gjort en genomgng av revisionsbyrernas arbete i enlighet med internationella revisionsstandarder.
In forming its opinion on the reliability of the accounts expressed in the Specific Annual Reports (SARs), the Court took into account the audit firmsŐ work. 
Nr vi formulerade vrt uttalande om rkenskapernas tillfrlitlighet i de srskilda rsrapporterna beaktade vi revisionsbyrernas arbete.
Regarding the legality and regularity of transactions, for which the Court remains exclusively responsible, the audit approach taken by the Court comprises analytical audit procedures, testing of transactions at the level of the Joint Undertaking and an assessment of key controls of the supervisory and control systems. 
Nr det gller transaktionernas laglighet och korrekthet, fr vilka revisionsrtten har hela ansvaret, inbegriper revisionsrttens revisionsmetod analytiska granskningstgrder, en granskning av transaktioner vid det gemensamma fretaget och en bedmning av nyckelkontroller i systemen fr vervakning och kontroll.
This is supplemented by evidence provided by the work of other auditors and an analysis of management representations and of Annual Activity Reports. 
Detta kompletteras med revisionsbevis frn andra revisorers arbete och en analys av uttalanden frn ledningen och 6 5 De budgeterade inkomsterna utgrs av tagandebemyndiganden (slutlig budget).
In 2014, the audit continued to place special emphasis on ex-post audits. 
Vid granskningen av 2014 fortsatte vi att lgga srskild vikt vid efterhandsrevisioner.
For the remaining six Joint Undertakings, the Court continued to perform the audit of both the legality and regularity of the underlying transactions and the reliability of the accounts. 
Fr de terstende sex gemensamma fretagen fortsatte revisionsrtten att granska bde lagligheten och korrektheten i de underliggande transaktionerna och rkenskapernas tillfrlitlighet.
AUDIT RESULTS Opinions on the reliability of the accounts 12. The final accounts of all Joint Undertakings present fairly, in all material respects, their financial position as at 31 December 2014 and the results of their operations and their cash flows for the year then ended, in accordance with the provisions of the applicable Financial Regulations and the accounting rules adopted by the CommissionŐs Accounting Officer. 
GRANSKNINGSRESULTAT Uttalanden om rkenskapernas tillfrlitlighet 12. rsredovisningarna fr alla gemensamma fretag ger en i alla vsentliga avseenden rttvisande bild av deras finansiella stllning per den 31 december 2014 och av deras finansiella resultat och kassafldena fr det budgetr som slutade detta datum i enlighet med bestmmelserna i de tillmpliga budgetfrordningarna och de redovisningsregler som antagits av kommissionens rkenskapsfrare.
Opinions on the legality and regularity of the transactions underlying the accounts 13. 
Uttalande om lagligheten och korrektheten i de transaktioner som ligger till grund fr rkenskaperna 13.
In the CourtŐs opinion, the transactions underlying the annual accounts for the year ended 31 December 2014 were legal and regular in all material respects for five (F4E, Clean Sky, FCH, IMI and SESAR) of the eight Joint Undertakings. 
Revisionsrtten anser att de transaktioner som ligger till grund fr rsredovisningen fr det budgetr som slutade den 31 december 2014 i alla vsentliga avseenden r lagliga och korrekta fr fem (F4E, Clean Sky, FCH, IMI och Sesar) av de tta gemensamma fretagen.
As regards the ARTEMIS and ENIAC Joint Undertakings, the audit of project cost claims has been delegated to the national funding authorities (NFAs), under the administrative agreements in force. 
Nr det gller de gemensamma fretagen Artemis och Eniac har granskningen av ersttningsansprk fr projekt delegerats till de nationella finansieringsmyndigheterna i enlighet med gllande administrativa verenskommelser.
ARTEMIS and ENIAC received audit reports from the NFAs but did not systematically assess the quality of these audits. 
Artemis och Eniac fick granskningsrapporter frn de nationella finansieringsmyndigheterna men bedmde inte systematiskt kvaliteten p dessa revisioner.
The Court performed an assessment of the audit strategies, including audit reports, of three NFAs. 
Revisionsrtten bedmde tre nationella finansieringsmyndigheters revisionsstrategier och granskningsrapporter.
The methodologies used did not allow the Joint Undertakings to calculate a reliable weighted error rate nor a residual error rate. 
De metoder som anvndes gav inte de gemensamma fretagen mjlighet att berkna en tillfrlitlig viktad felprocentsats eller en procentsats fr kvarstende fel.
Pervasive effects are those that, in the auditorŐs judgment, are not confined to specific AEI066699EN02-15PP-CH345-15FIN-RAS-Summary_Report_2014_JUs-OR.docx 20.10.2015 
Drfr drog vi slutsatsen att den tillgngliga informationen om genomfrandet av de gemensamma fretagen Artemis och 6 AEI066699SV02-15PP-CH345-15FIN-RAS-Summary_Report_2014_JUs-TR.docx 20.10.2015
The ECSEL Joint Undertaking has taken over the projects of the ARTEMIS and ENIAC Joint Undertakings. 
Det gemensamma fretaget Ecsel har tagit ver de projekt som bedrevs inom de gemensamma fretagen Artemis och Eniac.
The administrative agreements concluded by the ARTEMIS and ENIAC Joint Undertakings with the NFAs of the Member State continue to apply after the merger into ECSEL Joint Undertaking9. 
De administrativa verenskommelser som de gemensamma fretagen Artemis och Eniac hade ingtt med de nationella finansieringsmyndigheterna i medlemsstaten fortstter att glla efter sammanslagningen till det gemensamma fretaget Ecsel9.
As a result of the situation mentioned in paragraph 14 above, the Court also issued a qualified opinion for ECSEL on projects launched by ARTEMIS and ENIAC. 
Den situation som beskrivs i punkt 14 ovan innebar att revisionsrtten ven gjorde ett uttalande med reservation om Ecsel fr de projekt som inletts av Artemis och Eniac.
Emphasis of matter on the EU contribution to the ITER project costs10 16. 
Upplysning av srskild betydelse om EU:s bidrag till Iterprojektets kostnader10 16.
As regards F4E, the EU contribution to ITER construction phase was valued by the Council in 201011 at 6,6 billion euro. 
Nr det gller F4E vrderade rdet 201011 EU:s bidrag till Iterprojektets byggfas till 6,6 miljarder euro.
This amount is subject to significant risks of increase, mainly resulting from changes in the scope of the project deliverables and due to the current schedule which is considered unrealistic. 
Risken r stor fr att detta belopp kommer att ka kraftigt, frmst p grund av att tillmpningsomrdet fr projektets frvntade resultat har frndrats och p grund av att den nuvarande tidsplanen anses vara orealistisk.
The latest estimate of the shortfall until the finalisation of the construction phase of the project is 428 million euro. The slippage for the construction phase of the project was estimated by the Joint Undertaking at the time of the audit (March 2015) to be at least 43 months. 
Den senaste uppskattningen av 7 8 9 10 11 Ecsel fortstter att genomfra den gemensamma handlingsplan som inleddes av Artemis och Eniac 2014 till fljd av uttalandet med reservation.
The Joint Undertaking is however currently working on the implementation of an action plan to address the main constraints that are currently affecting the development of the project. elements, accounts or items or, if they are so confined, they represent or could represent a substantial proportion of the financial statements. 
Effekter av avgrande betydelse r sdana som enligt revisorn inte r begrnsade till srskilda delar, konton eller poster eller, om de r begrnsade p det sttet, representerar eller skulle kunna representera en avsevrd del av de finansiella rapporterna.
Council conclusion on ITER status of 7 July 2010 (Ref. 11902/10). 
Rdets slutsatser om Iter av den 7 juli 2010 (ref.11902/10).
AEI066699EN02-15PP-CH345-15FIN-RAS-Summary_Report_2014_JUs-OR.docx 20.10.2015 7 
AEI066699SV02-15PP-CH345-15FIN-RAS-Summary_Report_2014_JUs-TR.docx 20.10.2015
Comments not calling the CourtŐs opinions into question 17. 
Kommentarer som inte pverkar revisionsrttens uttalanden 17.
The Court made 55 comments (2013: 55) affecting all Joint Undertakings highlighting matters of importance. 
Vi lmnade 55 kommentarer (2013: 55) dr vi lyfte fram viktiga frgor som rr alla de gemensamma fretagen.