natgillin/translations-raw huggingface dataset:
(2) As required under Article 57(9) of Council Regulation (EEC) No 2309/ 93, the accounts for all the AgencyŐs revenue and expenditure for the financial year 2002 were drawn up on 28 March 2003 and forwarded to the Court of Auditors. 
(2) Ssom freskrivs i artikel 57.9 i rdets frordning (EEG) nr 2309/93 har rkenskaperna fr myndighetens samtliga inkomster och utgifter fr budgetret 2002 upprttats den 28 mars 2003 och drefter verlmnats till revisionsrtten.
The Court received these accounts on 4 April 2003. 
Revisionsrtten erhll rkenskaperna den 4 april 2003.
A summarised version of these financial statements is presented in the tables attached to this report. 
En sammanfattning av rsredovisningen finns i de tabeller som bifogas denna rapport.
(3) OJ L 214, 24.8.1993, p. 
(3) EGT L 214, 24.8.1993, s.
18. supervision of medicinal products for human or veterinary use. 
18. ringen och vervakningen av humanlkemedel och veterinrmedicinska lkemedel.
Its opinions are drawn up by three committees, on the basis of reports prepared by national experts whose remuneration, along with the expenses incurred in connection with committee meetings, makes up an important part of its operating expenditure. 
Myndighetens yttranden utarbetas av tre kommitter p grundval av rapporter som upprttas av nationella experter. Ersttningarna till dessa experter, liksom utgifter i samband med kommitternas sammantrden, utgr en betydande del av myndighetens driftsutgifter.
The Agency also dedicates a significant part of its budget to the financing of pharmaceutical supervision systems. 
Myndigheten anvnder ven en stor del av sin budget till att finansiera system fr farmaceutisk vervakning.
The implementation of the appropriations for the financial year 2002 and of the appropriations carried over from the previous year is set out 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).
As soon as the scientific committees decide to carry out an inspection of a medicinal product, a proposal for a commitment is issued in respect of the fee to be paid to the national agency responsible for carrying out the inspection. 
S snart de vetenskapliga kommitterna fattat beslut om att underska ett lkemedel upprttas ett frslag till tagande fr den avgift som skall betalas till det nationella organ som ansvarar fr underskningen.
This procedure does not allow the principle of annuality to be respected, since delays in carrying out the work mean that the expenditure will be settled during a later financial year. 
Med detta frfarande kan principen om budgetens ettrighet inte respekteras, eftersom arbetet tar lng tid att genomfra och utgifterna kommer att redovisas ett senare budgetr.
Tables 2 and 3 set out in summary form the revenue and expenditure account and the balance sheet published by the Agency in its activity report for the financial year 2002. 
Den inkomst-och utgiftsredovisning och balansrkning som myndigheten offentliggr i sin verksamhetsrapport fr 2002 terges i sammanfattning i tabellerna 2 och 3.
Applying the principles of accruals accounting, contrary to the current regulations (5) which provide for cash-based accounting, the Agency included in its revenue 5,2 million euro due in respect of the financial year 2002 (in 2001, 10,7 million euro had been included in the revenue). 
Enligt principerna fr periodiserad redovisning har myndigheten i sina inkomster inkluderat 5,2 miljoner i utestende fordringar fr budgetret 2002 tvrtemot gllande bestmmelser (5) enligt vilka inkomster skall redovisas enligt kontantmetoden (fr 2001 inkluderades 10,7 miljoner euro i inkomsterna).
(4) All the tables in this report have been drawn up on the basis of the most exact values possible for the data used. 
(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.
(5) Article 5 of the Financial Regulation of the Agency provides that revenue shall be entered in the accounts for the financial year in which it is collected. 
(5) I artikel 5 i myndighetens budgetfrordning specificeras att inkomster frn ett budgetr skall redovisas det budgetr d betalningen inkommer.
C 319/24 EN Official Journal of the European Union 30.12.2003 10. 
C 319/24 SV Europeiska unionens officiella tidning 30.12.2003 10.
The delays affecting the processing of files partly explain the 75 % increase in the amount of advances not allocated at the end of 2002 as compared to the end of 2001 (1), that is, 9,3 and 5,3 million euro respectively. 
Frseningar i handlggningen av renden frklarar delvis kningen med 75 % av ej anvnda frskottsbelopp (1) i slutet av 2002 jmfrt med i slutet av 2001; 9,3 respektive 5,3 miljoner euro.
Legality and regularity of underlying transactions 12. 
De underliggande transaktionernas laglighet och korrekthet 12.
Invoices are paid after the authorising officer, who certifies that the service has been performed or the goods delivered, has given his approval. 
Fakturor betalas efter godknnande av utanordnaren som intygar att tjnsten utfrts eller att varan levererats utan att det systematiskt lmnas tillrckliga verifierande underlag.
For the Court of Auditors Juan Manuel FABRA VALLS President (1) Balance sheet item: Ôdeferred feesŐ. 30.12.2003 EN Official Journal of the European Union C 319/25 Source of revenue Revenue collected Expenditure allocation committed carried over outstanding committments appro-commit- priations ted carried over Community subsidies (1) Title I Staff 0,5 1,9 0,7 4,9 4,6 0,3 16,3 15,6 13,4 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 Available appropriations (2002 budget and financial year 2001) 20,3 subsidies Ń Ń 27,6 26,2 25,8 0,4 1,4 0,4 0,1 28,1 26,6 26,2 0,4 1,5 1,9 1,0 Other Title II Administration 11,4 10,7 8,8 Other revenue 41,0 41,1 Title III Operating expenditure 22,3 21,5 17,0 4,5 0,8 8,1 7,2 0,9 30,4 29,6 24,2 6,8 2,9 13,5 12,2 1,3 74,8 71,8 63,8 4,5 1,7 6,8 4,2 Total 61,3 62,7 21,6 Total 61,3 58,4 51,6 Source: The AgencyŐs data. 
30.12.2003 SV Europeiska unionens officiella tidning C 319/25 Inkomsternas ursprung Inkomster i den slutliga budgeten fr budgetret Faktiska inkomster 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) Bidrag frn gemenskapen (1) 20,3 Ń 21,6 Ń Avdelning I Personal 27,6 26,2 25,8 0,4 1,4 0,5 0,4 0,1 28,1 26,6 26,2 0,4 1,5 vriga bidrag Avdelning II Administration 11,4 10,7 8,8 1,9 0,7 4,9 4,6 0,3 16,3 15,6 13,4 1,9 1,0 vriga inkomster 41,1 Avdelning III Drift 22,3 21,5 17,0 4,5 0,8 8,1 7,2 0,9 30,4 29,6 24,2 4,5 1,7 Inkomster Utgifter Utgiftsfrdelning Tabell 1 Europeiska lkemedelsmyndigheten 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 41,0 Totalt 61,3 62,7 Totalt 61,3 58,4 51,6 6,8 2,9 13,5 12,2 1,3 74,8 71,8 63,8 6,8 4,2 (1) Inklusive bidrag frn Europeiska ekonomiska samarbetsomrdet (EES).
These tables summarise the data provided by the Agency in its own financial statements. (1) Includes subsidies received from the European Economic Area. 
Dessa tabeller redogr i sammanfattning fr de uppgifter myndigheten framlagt i sin rsredovisning. utestende tagan-(miljoner euro)
(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.
These tables summarise the data provided by the Agency in its own financial statement. 
Dessa tabeller redogr i sammanfattning fr de uppgifter myndigheten framlagt i sin rsredovisning.
30.12.2003 EN Official Journal of the European Union C 319/27 Table 3 European Agency for the Evaluation of Medicinal Products Ń Balance sheet as at 31 December 2002 and 31 December 2001 Assets 2002 6 248 - 3 564 2 684 3 744 2 854 571 7 169 9 973 9 9 982 19 835 2001 4397 Ń 4397 8162 3719 363 12244 12 711 17 12 728 29 369 Liabilities 2002 2 684 0 2 684 (1 000 EUR) 2001 4 397 4 040 8 437 0 3 788 9 714 311 363 14 176 1 460 5 296 6 756 29 369 Fixed assets Fixed capital Equipment and furniture Depreciation Current assets Subtotal Subtotal Subtotal Total Own capital Balance for the financial year Current liabilities Subtotal Commission subsidy receivable Sundry accounts receivable and advances VAT to be recovered Commission 444 Non-automatic carryovers of appropriations Automatic carryovers of appropriations Sundry accounts payable VAT 0 0 6 811 69 Cash accounts Banks Ń sight accounts Imprest accounts Suspense accounts Sums to be reused Deferred fees Subtotal Subtotal Total 7 324 534 9 293 9 827 19 835 NB 1: The totals may contain discrepancies, due to the effects of rounding. 
30.12.2003 SV Europeiska unionens officiella tidning C 319/27 Tillgngar Anlggningstillgngar Anlggningar Avskrivningar Kortfristiga fordringar Deltotal 2002 6 248 - 3 564 2 684 2001 4397 Ń 4397 8162 3719 363 12244 12 711 17 12 728 29 369 Skulder och eget kapital Permanent kapital Eget kapital Budgetrets saldo Kortfristiga skulder Deltotal 2002 2 684 0 2 684 (1 000 euro) 2001 4 397 4 040 8 437 0 3 788 9 714 311 363 14 176 1 460 5 296 6 756 29 369 Tabell 3 Europeiska lkemedelsmyndigheten Đ Balansrkning per den 31 december 2002 och den 31 december 2001 Bidrag som skall erhllas frn kommissionen Frskott och andra fordringar Momsfordran 571 Kommissionen 444 Banktillgodohavanden Frskott 9 Deltotal 9 982 Totalt 19 835 Deltotal 7 169 Deltotal Deltotal Totalt 7 324 534 9 293 9 827 19 835 3 744 2 854 Icke automatiska verfringar Automatiska verfringar vriga skulder Momsskuld 0 0 6 811 69 Likvida medel Bevakningskonton Inkomster att anvnda p nytt Avgifter som skjutits upp 9 973 Anm.
NB 2: The balance sheet does not show a sum of 1,43 million euro relating to an agreement signed with the Commission in November 2002 concerning assigned revenue to be collected in 2003 and 2004. 
Anm. 2: I balansrkningen redovisas inte ett belopp p 1,43 miljoner euro avseende en verenskommelse med kommissionen som ingicks i november 2002 angende frdelade inkomster som kommer att betalas 2003 och 2004.
These tables summarise the data provided by the Agency in its own financial statements. 
Dessa tabeller redogr i sammanfattning fr de uppgifter myndigheten framlagt i sin rsredovisning.
C 319/28 EN Official Journal of the European Union 30.12.2003 THE AGENCYŐS REPLIES 7. 
C 319/28 SV Europeiska unionens officiella tidning 30.12.2003 MYNDIGHETENS SVAR 7.
At the beginning of 2003, the Agency put in place a revised procedure to bring the processing of inspection fees in line with the principle of annuality. 
I brjan av 2003 infrde EMEA ett reviderat frfarande fr att handlggningen av inspektionsavgifterna skall flja principen om ettrighet.
Following this procedure, a recovery order to the marketing authorisation holder and a commitment for the rapporteur costs are issued once the inspection date is confirmed. 
Enligt detta frfarande utfrdas ett betalningskrav till innehavaren av godknnandet fr frsljning och ett tagande fr rapportrskostnaderna, s snart inspektionsdatumet bekrftats.
Consequently all payments to inspection rapporteurs should be processed within n + 1 at the latest. 
Fljaktligen br alla betalningar till inspektionsrapportrer behandlas senast inom n+ 1.
This problem will be solved by the implementation in 2003 of the new Financial Regulation. 
Problemet kommer att lsas i och med att den nya budgetfrordningen infrs under 2003.
In 2001, the amount of EUR 10,7 million includes EUR 8,1 million due from the Commission. 
Under 2001 omfattar beloppet 10,7 miljoner euro inklusive 8,1 miljoner frn kommissionen.
For 2002, this issue was resolved through instalment payments of the Commission contribution reducing the amount to be carried forward to EUR 0,7 million, EUR 3,0 million being in transit in the banking system at the year-end. 
Fr 2002 lstes detta genom delbetalningar av kommissionens bidrag varigenom beloppet som skulle fras ver minskades till 0,7 miljoner euro. Vid rsslutet 2002 var 3,0 miljoner euro in transit i banksystemet.
Under the new Financial Regulation, budgetary income will be recorded on the basis of cash received. 
Enligt den nya budgetfrordningen kommer budgetinkomsterna att redovisas p kassabasis.
The Agency will study the possibilities to make clearer the link between the customer deposits and their uses. 
EMEA kommer att underska mjligheterna att gra kopplingen mellan kundinsttningarna och deras anvndning tydligare.
It is expected this tool will be operational for 1 January 2004. 
Enligt planerna skall detta verktyg vara i drift den 1 januari 2004.
As required by the new Financial Regulation, the Agency is implementing improved internal control procedures for verification of invoices, including checklists and intensified training of staff on financial procedures and controls. 
Enligt kraven i den nya budgetfrordningen hller EMEA nu p att infra bttre interna kontrollrutiner fr fakturor, dribland checklistor och intensivutbildning av personalen i finansiella rutiner och kontroller.
C 324/30 EN Official Journal of the European Union REPORT on the annual accounts of the European Agency for the Evaluation of Medicinal Products concerning the 2003 financial year together with the AgencyŐs replies 30.12.2004 (2004/C 324/05) CONTENTS INTRODUCTION ........................................................... 
C 324/30 SV Europeiska unionens officiella tidning RAPPORT om rsredovisningen fr Europeiska lkemedelsmyndigheten fr budgetret 2003 samt myndighetens svar 30.12.2004 (2004/C 324/05) INNEHLLSF RTECKNING INLEDNING ...............................................................
1 31 THECOURTŐSOPINION ..................................................... 
REVISIONSRTTENSUTTALANDE .............................................
2-5 31 OBSERVATIONS............................................................ 
IAKTTAGELSER ............................................................
6-14 31 Tables1to5 .......................................................................... 
Tabell1Đ5 ............................................................................
33 TheAgencyŐsreplies................................................................... 
33 Myndighetenssvar ....................................................................
30.12.2004 EN Official Journal of the European Union C 324/31 INTRODUCTION 1. 
30.12.2004 SV Europeiska unionens officiella tidning C 324/31 INLEDNING 1.
The European Agency for the Evaluation of Medicinal Products (hereinafter referred to as the Agency) was created by Council Regulation (EEC) No 2309/93 of 22 July 1993 (1). 
Europeiska lkemedelsmyndigheten (nedan kallad myndigheten) inrttades genom rdets frordning (EEG) nr 2309/93 av den 22 juli 1993 (1).
Table 1 summarises the powers and responsibilities of the Agency on the basis of the information supplied by it. 
I tabell 1 ges en sammanfattning av myndighetens behrighet och verksamhet som baseras p uppgifter frn myndigheten.
This opinion is addressed to the European Parliament and the Council, pursuant to Article 185(2) of Council Regulation (EC, Euratom) No 1605/2002 (2). 
Detta uttalande riktas till Europaparlamentet och rdet, i enlighet med artikel 185.2 i rdets frordning (EG, Euratom) nr 1605/2002 (2).
The Court has examined the annual accounts of the Agency for the financial year ended 31 December 2003. 
Revisionsrtten har granskat myndighetens rsredovisning fr det budgetr som slutade den 31 december 2003.
In accordance with Article 57a(1) of Council Regulation (EEC) No 2309/93, the budget was implemented on the responsibility of the Executive Director. 
I enlighet med artikel 57a.1 i rdets frordning (EEG) nr 2309/93 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 adopted on the basis of Article 57a(11) of the same regulation. 
I detta ansvar ingr att upprtta och lgga fram rkenskaperna (3) i verensstmmelse med de interna finansiella bestmmelser som antagits i enlighet med artikel 57a.11 i samma frordning.
The Court has thus obtained reasonable assurance that the annual accounts for the financial year ended 31 December 2003 are reliable. 
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.
The Court would nevertheless draw attention to the situation described in paragraph 10. 
Revisionsrtten vill dock rikta uppmrksamheten p de frhllanden som beskrivs i punkt 10.
Except for the situations described in paragraphs 7 and 12, the Court has obtained reasonable assurance that the underlying transactions, taken as a whole, are legal and regular. 
Med reservation fr de frhllanden som beskrivs i punkterna 7 och 12 har revisionsrtten uppntt rimlig skerhet om att de underliggande transaktionerna som helhet r lagliga och korrekta.
(1) OJL214,24.8.1993,p.18;followingtheadoptionofRegulation(EC) No 726/2004 of the European Parliament and of the Council of 31 March 2004 (OJ L 136, 30.4.2004, p. 
(1) EGTL214,24.8.1993,s.18.SomenfljdavEuropaparlamentetsoch rdets frordning (EG) nr 726/2004 av den 31 mars 2004 (EUT L 136, 30.4.2004, s.
1) the AgencyŐs new name is the European Medicines Agency. 
1) r myndighetens nya namn Europeiska lkemedelsmyndigheten.
(3) As required under Article 83(3) of the AgencyŐs financial regulation, the final accounts for the financial year 2003 were drawn up on 14 May 2004 and forwarded to the Court of Auditors, which received them on 24 September 2004. 
(3) I enlighet med artikel 83.3 i myndighetens budgetfrordning har de slutliga rkenskaperna fr budgetret 2003 upprttats den 14 maj 2004 och drefter verlmnats till revisionsrtten. Revisionsrtten mottog rkenskaperna den 24 september 2004.
A summarised version of these accounts is presented in the tables attached to this report. 
En sammanfattning av dessa rkenskaper ges i de tabeller som bifogas denna rapport.
The implementation of the appropriations for the financial year 2003 and of the appropriations carried over from the previous year is set out in Table 2. 
Utnyttjandet av anslagen 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.
Tables 3 and 4 set out, in summary form, the revenue and expenditure account and the balance sheet published by the Agency for the financial year 2003. 
Myndighetens resultatrkning och balansrkning fr budgetret 2003 sammanfattas i tabellerna 3 och 4.
On 5 June 2003, the Management Board of the Agency, subject to approval by the Commission, adopted a new financial regulation and corresponding implementing rules, which came into effect as of the second half of the financial year 2003 (4). 
Den 5 juni 2003 antog myndighetens styrelse, med frbehll fr godknnande av kommissionen, en ny budgetfrordning med tillhrande genomfrandebestmmelser som trdde i kraft frn och med andra halvret budgetret 2003 (4).
In its opinion No 6/2003 of 17 July 2003, the Court had drawn attention to differences between the AgencyŐs own financial regulation and the framework Financial Regulation applicable to the agencies in general. 
I sitt yttrande nr 6/2003 av den 17 juli 2003 fste revisionsrtten uppmrksamheten p avvikelserna mellan myndighetens budgetfrordning och rambudgetfrordningen fr decentraliserade organ.
In paragraph 7 of its opinion, the Court emphasised in particular that the AgencyŐs implementing rules on the award of contracts must be in line with the provisions of the general Financial Regulation and the general implementing rules. 
I punkt 7 i yttrandet betonar revisionsrtten srskilt att de genomfrandebestmmelser som byrn antar mste verensstmma med den allmnna budgetfrordningen och dess genomfrandebestmmelser.
For example, whereas the general rules provide for a committee for the evaluation of tenders to be set up for any contract involving an amount exceeding 13 800 euro, the Agency sets this threshold at 75 000 euro (Table 5 sets out the differences noted). 
Nr de allmnna bestmmelserna freskriver att det skall bildas en kommitt fr anbudsutvrdering vid all upphandling som verstiger 13 800 euro har emellertid myndigheten faststllt denna beloppsgrns till 75 000 euro (i tabell 5 redovisas de konstaterade avvikelserna).
The AgencyŐs accounts for 2003 were drawn up on the basis of the accounting principles laid down by its new financial regulation (5). 
Vid avslutandet av sina rkenskaper fr 2003 har myndigheten tillmpat redovisningsprinciperna i sin nya budgetfrordning (5).
The accounting data relating to the financial year 2002 have not been processed again in accordance with the accounting rules used when the accounts for the financial year ended on 31 December 2003 were drawn up. 
Bokfringsposterna fr budgetret 2002 har inte rknats om enligt de redovisningsprinciper som tillmpats vid upprttandet av rkenskaperna fr det budgetr som slutade den 31 december 2003.
Article 43(1)(e) of the AgencyŐs financial regulation provides that the accounting officer shall validate the systems laid down by the authorising officer to supply or justify accounting information. 
Enligt artikel 43.1 e i myndighetens budgetfrordning skall rkenskapsfraren godknna de system som utanordnarna utformar fr att leverera eller styrka bokfringsuppgifter.
This validation has not taken place. 
S har inte skett.
In 2003 the Agency carried out a physical inventory of fixed assets that was based on the nature of the assets, even though the fixed asset accounts are kept according to the year that the assets are acquired. This situation makes it difficult to reconcile the physical data and the accounting data. 
Under 2003 genomfrde myndigheten en fysisk inventering av anlggningstillgngar som baserades p typ av invente-rat freml fastn kontona fr anlggningstillgngar redovisas efter vilket r fremlet inkptes. Detta gr det svrt att stmma av de fysiska uppgifterna med uppgifterna i rkenskaperna.
Their total value after depreciation was assessed at 4 188 000 euro (6) and was included in the balance sheet under the item ÔFixed assetsŐ. 
Det totala vrdet efter avskrivningar har berknats till 4 188 000 euro (6) och ingr i posten ÓAnlggningstillgngarÓ i balansrkningen.
(4) The Commission gave its opinion at the beginning of 2004. 
(4) Kommissionen lmnade sitt yttrande i brjan av 2004.
(5) Article 78 of the AgencyŐs financial regulation. 
(5) Artikel 78 i myndighetens budgetfrordning.
(6) The sum relates to software and to alterations to the premises. 
(6) Beloppet gller dataprogram och inredning av lokaler.
C 324/32 EN Official Journal of the European Union 30.12.2004 12. 
C 324/32 SV Europeiska unionens officiella tidning 30.12.2004 12.
In certain negotiated procedures the choice of supplier is based on the criterion of Ôformer experience with the contractorŐ, which is not provided for in the implementing rules (1) for the financial regulation. 
Vid ngra frhandlade frfaranden vljs leverantr utifrn ett kriterium som gller tidigare erfarenhet av avtalsparten, men ngot sdant kriterium finns inte i genomfrandebestmmelserna till budgetfrordningen (1).