natgillin/translations-raw huggingface dataset:
Consequently, in these cases, the amount of 2015 in-kind contributions entered in the accounts of the Joint Undertakings is based on estimates. 
I de hr fallen bygger fljaktligen de belopp fr naturabidrag under 2015 som anges i de gemensamma fretagens bokfring p uppskattningar.
The level of information on budgetary implementation varies between Joint Undertakings, demonstrating the need for clear guidelines from the Commission on the information to be provided by the Joint Undertakings in their annual accounts and in their annual reports on budgetary and financial management. 
De gemensamma fretagen lmnar mer eller mindre detaljerad information om budgetgenomfrandet, vilket visar att kommissionen behver ge tydliga riktlinjer om vilken information som de gemensamma fretagen ska tillhandahlla i sina rsredovisningar och rliga rapporter om budgetgenomfrandet och den ekonomiska frvaltningen.
In four cases (Clean Sky, IMI, FCH, SESAR), the implementation rate for commitment/payment appropriations in 2015 was lower than expected, due to delays in signing grant agreements. 
I fyra fall (Clean Sky, IMI, FCH och Sesar) var genomfrandegraden fr tagande-och betalningsbemyndiganden under 2015 lgre n frvntat p grund av att undertecknandet av bidragsverenskommelser var frsenat.
In four cases (BBI, FCH, SESAR, ECSEL), the majority of 2015 commitments were made at a global level, reflecting the fact that individual grant award procedures were not completed during the year. 
I fyra fall (BBI, FCH, Sesar och Ecsel) gjordes strre delen av tagandena 2015 p global niv, vilket terspeglar det faktum att det inte genomfrdes ngra enskilda bidragstilldelningsfrfaranden under ret.
The Court reports on the Joint UndertakingsŐ multiannual budget implementation of the FP7, TEN-T and H2020 programmes. 
Revisionsrtten rapporterar om de gemensamma fretagens genomfrande av de flerriga budgetarna fr sjunde ramprogrammet, TEN-T-programmet och programmen inom Horisont 2020.
More detailed information on the multiannual implementation of commitments and payments may be found in the Joint UndertakingsŐ annual activity reports. 
Nrmare information om det flerriga genomfrandet av taganden och betalningar finns i de gemensamma fretagens rliga verksamhetsrapporter.
(4) An emphasis of matter paragraph is used to draw attention to a matter which is not materially misstated in the accounts, but is of such importance that it is fundamental to usersŐ understanding of the accounts. 
(4) En upplysning av srskild betydelse anvnds fr att rikta uppmrksamheten mot ett frhllande som inte redovisas vsentligt felaktigt i rkenskaperna men som r s viktigt att det r grundlggande fr anvndarnas frstelse av rkenskaperna.
EN C 473/4 Official Journal of the European Union 16.12.2016 19. 
SV C 473/4 Europeiska unionens officiella tidning 16.12.2016 19.
The Joint Undertakings have set up ex ante control procedures based on financial and operational desk reviews, and perform ex post audits of beneficiaries. 
De gemensamma fretagen har infrt frfaranden fr frhandskontroll som bygger p finansiella och operativa skrivbordsgranskningar och gr efterhandsrevisioner av mottagare.
These checks are key tools for assessing the legality and regularity of the underlying transactions, including the cash and in-kind contributions from members other than the EU. 
Kontrollerna r nyckelverktyg fr att bedma lagligheten och korrektheten hos de underliggande transaktionerna, bland annat kontant-och naturabidragen frn andra medlemmar n EU.
The ex post audits have permitted the Joint Undertakings (except F4E and ECSEL) to establish residual error rates, which are below 2 % in all cases. 
Efterhandsrevisionerna har gjort att de gemensamma fretagen (utom Fusion for Energy och Ecsel) har kunnat faststlla procentsatser fr kvarstende fel som i samtliga fall ligger under 2 %.
As regards the F4E Joint Undertaking, significant progress has been made in addressing the issues related to the cost and schedule of the ITER project, although F4E continued to develop its monitoring and control systems during 2015. 
Det gemensamma fretaget Fusion for Energy har gjort stora framsteg i frga om att tgrda problemen med kostnaderna och tidsplanen fr Iterprojektet, ven om det fortsatte att utveckla sina vervaknings-och kontrollsystem under 2015.
The F4E Joint Undertaking increased the competitiveness of its operational procurement procedures in 2015 (with 55 % of tenders using open procedures compared to 42 % in 2014), but further efforts are required to increase the competitiveness of the procedures. 
Det gemensamma fretaget Fusion for Energy kade konkurrensen vid sina upphandlingar fr operativa ndaml under 2015 (55 % av upphandlingarna gjordes med ppna frfaranden jmfrt med 42 % 2014), men det krvs ytterligare anstrngningar fr att ka konkurrensen vid frfarandena.
Follow-up of previous yearsŐ comments 21. 
Uppfljning av tidigare rs kommentarer 21.
In most cases, in relation to the monitoring and reporting of project research results, the Joint Undertakings disclosed specific indicators on research results in their annual activity reports (performance indicators and indicators for monitoring cross-cutting issues), as required by H2020 rules. 
Nr det gller vervakningen av och rapporteringen om forskningsprojektens resultat redovisade de gemensamma fretagen i de flesta fall specifika indikatorer fr forskningsresultat i sina rliga verksamhetsrapporter (resultatindikatorer och indikatorer fr vervakning av vergripande frgor) i enlighet med reglerna fr Horisont 2020.
In July 2015, the Commission issued guidelines to the Joint Undertakings related to rules on conflicts of interest, including a common template for the declaration of absence of a conflict of interest, which should be incorporated by the Joint Undertakings into their procedures. 
I juli 2015 utfrdade kommissionen riktlinjer fr regler om intressekonflikter till de gemensamma fretagen med en gemensam mall fr frskran om att det inte freligger ngra intressekonflikter, som de gemensamma fretagen br infrliva i sina frfaranden.
CONCLUSIONS 23. 
SLUTSATSER 23.
The Court issued unqualified opinions on the reliability of the accounts for the financial year ended 31 December 2015 for all of the Joint Undertakings. 
Revisionsrtten gjorde uttalanden utan reservation om rkenskapernas tillfrlitlighet fr det budgetr som slutade den 31 december 2015 fr samtliga gemensamma fretag.
The Court issued unqualified opinions on the legality and regularity of the underlying transactions for the financial year ended 31 December 2015 for six of the seven Joint Undertakings. 
Revisionsrtten gjorde uttalanden utan reservation om de underliggande transaktionernas laglighet och korrekthet fr det budgetr som slutade den 31 december 2015 fr sex av de sju gemensamma fretagen.
The Court issued a qualified opinion on the legality and regularity of the underlying transactions for the ECSEL Joint Undertaking. 
Revisionsrtten gjorde ett uttalande med reservation om de underliggande transaktionernas laglighet och korrekthet fr det gemensamma fretaget Ecsel.
The Joint Undertakings improved their procedures by taking corrective actions in response to the CourtŐs comments from previous years. 
De gemensamma fretagen frbttrade sina frfaranden genom att vidta korrigerande tgrder som svar p revisionsrttens kommentarer frn tidigare r.
Nevertheless, a number of issues remain to be addressed by the Joint Undertakings, in order to ensure further improvement. 
Men ett antal problem kvarstr som de gemensamma fretagen mste tgrda om ytterligare frbttringar ska ske.
EN C 473/6 Official Journal of the European Union 16.12.2016 Presentation of the accounts JOINT UNDERTAKING Implementation of the 2015 budget Multiannual budget implementation under FP7/TEN-T Multiannual budget implementation under H2020 Internal Control Systems and Accounting systems Operational procurement and grants Overall control and monitoring of operational procurement contracts and grants Anti-fraud strategy Legal framework Monitoring and reporting of project research results Conflict of interest CommissionŐs Internal Audit Service (IAS) audits Annual activity report Intellectual property rights and industrial policy Host State Agreement Rules implementing the Staff Regulations ANNEX II Comments made by the Court in 2015 Budgetary and financial management Key controls of the JU's supervisory Other matters and follow-up of previous observations and control systems BBI xx xx x xx CLEANSKY xxxxx x xxx ECSEL xxxxx x xx F4E xx xxxxx xxxx FCH xxxxx x xxx IMI xxxxx x xxx SESAR xxxx x xxx Subtotals 6 7 5 6 7 1 1 7 1 6 6 4 1 1 1 1 Total 24 9 28 
SV C 473/6 Europeiska unionens officiella tidning 16.12.2016 Presentation av rkenskaperna GEMENSAMT F RETAG Genomfrandet av budgeten fr 2015 Genomfrande av den flerriga budgeten inom sjunde ramprogrammet/TEN-T Genomfrande av den flerriga budgeten inom Horisont 2020 Internkontrollsystem och redovisningssystem Upphandling fr operativa ndaml och bidrag vergripande kontroll och vervakning av upphandlingskontrakt fr operativa ndaml och bidrag Strategi fr bedrgeribekmpning Rttslig ram vervakning och rapportering av forskningsprojektens resultat Intressekonf likter Revisioner som gjorts av kommissionens tjnst fr internrevision rlig verksamhetsrapport Immateriell gandertt och nringslivspolicy Vrdskapsavtal Tillmpningsfreskrifter fr tjnstefreskrifterna Budgetfrvaltningen och den ekonomiska frvaltningen Nyckelkontroller i det gemensamma fretagets system fr vervakning och kontroll vriga frgor och uppfljning av tidigare iakttagelser BILAGA II Revisionsrttens kommentarer 2015 BBI xx xx x xx CleanSky xxxxx x xxx Ecsel xxxxx x xx FusionforEnergy x x x x x x x x x x x FCH xxxxx x xxx IMI xxxxx x xxx Sesar xxxx x xxx Delsumma 6 7 5 6 7 1 1 7 1 6 6 4 1 1 1 1 Totalt 24 9 28
12.12.2017 Official Journal of the European Union IV (Notices) NOTICES FROM EUROPEAN UNION INSTITUTIONS, BODIES, OFFICES AND AGENCIES COURT OF AUDITORS Summary of results from the ECAŐs 2016 annual audit of the European research Joint Undertakings (2017/C 426/01) CONTENTS C 426/1 EN INTRODUCTION......................................................... 
12.12.2017 Europeiska unionens officiella tidning IV (Upplysningar) UPPLYSNINGAR FRN EUROPEISKA UNIONENS INSTITUTIONER, BYRER OCH ORGAN REVISIONSRTTEN Sammanfattning av resultaten av revisionsrttens rliga revisioner 2016 av EU:s gemensamma forskningsfretag (2017/C 426/01) INNEHLL C 426/1 SV INLEDNING.............................................................
Backgroundinformation ............................................... 
Bakgrund...........................................................
ResearchJointUndertakingsŐEUbudgets................................... 
REVISIONSMETOD........................................................
Currentauditarrangementisworkingbutinefficient.......................... 
GRANSKNINGSRESULTAT...................................................
AUDITRESULTS ......................................................... 
Uttalanden utan reservation om rkenskapernas tillfrlitlighet fr samtliga gemensamma fretag . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
We draw attention to the risks related to the EU contribution to the ITER project costs Commentsmadeinourspecificreports ................................... Budgetaryandfinancialmanagement................................... 
Vi vill uppmrksamma riskerna med EU:s bidrag till kostnaderna fr Iterprojektet . . . . Kommentarerivrasrskildarsrapporter..................................
Internal controls were generally effective and kept the error rates below 2 % . . . . . 
Budgetfrvaltningenochdenekonomiskafrvaltningen.....................
Follow-upofpreviousyearsŐcomments.................................... 
Internkontrollerna var verlag ndamlsenliga och hll felprocentsatserna under 2 % Uppfljningavtidigarerskommentarer...................................
CONCLUSIONS.......................................................... 
SLUTSATSER............................................................
Paragraph Page 1-6 2 1-2 2 3-4 2 5-6 2 7-10 3 7-10 3 11-34 3 11 3 12-13 3 14-19 3 20-33 4 21 4 22-24 4 25-26 4 27-33 5 34 5 35-38 5 ANNEXĐ JOINTUNDERTAKINGSŐACTIVITIES,BUDGETANDSTAFF................................ 7 
Punkt Sida 1-6 2 1-2 2 3-4 2 5-6 2 7-10 3 7-10 3 11-34 3 11 3 12-13 3 14-19 3 20-33 4 21 4 22-24 4 25-26 4 27-33 5 34 5 35-38 5 BILAGAĐ DEGEMENSAMMAF RETAGENSVERKSAMHETER,BUDGETOCHPERSONAL ................. 7
EN C 426/2 Official Journal of the European Union 12.12.2017 INTRODUCTION Background information 1. 
SV C 426/2 Europeiska unionens officiella tidning 12.12.2017 INLEDNING Bakgrund 1.
We audited and issued opinions on the reliability of the accounts and on the legality and regularity of the underlying transactions for the financial year ended 31 December 2016 for eight European research Joint Undertakings: Ń F4E (ITER) Ń Development of Fusion Energy, Ń BBI Ń Bio-based Industries, Ń Clean Sky Ń Clean Air Transport Technologies, Ń IMI Ń Innovative Medicines Initiative, Ń FCH Ń Fuel Cells and Hydrogen, Ń SESAR Ń Single European Sky Air Traffic Management Research, Ń ECSEL Ń Electronic Components and Systems, Ń S2R Ń Shift2Rail Innovative Rail Product Solutions. 
Vi har granskat och uttalat oss om rkenskapernas tillfrlitlighet och om lagligheten och korrektheten i de underliggande transaktionerna fr det budgetr som slutade den 31 december 2016 nr det gller EU:s tta gemensamma forskningsfretag: Ń F4E (Iter) Đ utveckling av fusionsenergi, Ń BBI Đ biobaserade industrier, Ń Clean Sky Đ miljvnlig lufttransportteknik, Ń IMI Đ initiativet fr innovativa lkemedel, Ń FCH Đ brnsleceller och vtgas, Ń Sesar Đ forskningsprogram om flygledningstjnster i det gemensamma europeiska luftrummet, Ń Ecsel Đ elektroniska komponenter och system, Ń S2R Đ Shift2Rail innovativa jrnvgsproduktlsningar.
Research Joint Undertakings Ń public-private partnerships of the EU with industry and Member States 3. 
Gemensamma forskningsfretag Đ EU:s offentlig-privata partnerskap med nringslivet och medlemsstaterna 3.
Joint Undertakings are public-private partnerships, which play an important role in implementing specific aspects of European Union (EU) research policy. 
De gemensamma fretagen r offentlig-privata partnerskap som spelar en viktig roll i genomfrandet av specifika aspekter av Europeiska unionens (EU:s) forskningspolitik.
Apart from the EU, which is represented by the Commission, members of the Joint Undertakings include various public and private partners from industry and research groupings. 
Utver EU, som fretrds av kommissionen, r medlemmarna i de gemensamma fretagen olika offentliga och privata partner frn nringslivs-och forskningsgrupperingar.
Most Joint Undertakings follow a bipartite model with the participation of the Commission and industry/research partners, or a tripartite model also including the participation of the Member States (ECSEL Joint Undertaking). 
De flesta gemensamma fretagen r organiserade enligt en tvpartsmodell, dr kommissionen och nringslivspartner/forsknings-partner deltar, eller en trepartsmodell dr ven medlemsstaterna deltar (det gemensamma fretaget Ecsel).
The members make contributions to the funding of the Joint UndertakingsŐ activities. 
Medlemmarna bidrar till att finansiera de gemensamma fretagens verksamhet.
The EU funding is provided by the EU research budget through the Seventh Research Framework Programme (FP7) and Horizon 2020 (1). 
EU:s finansiering hmtas frn EU:s forskningsbudget via sjunde ramprogrammet fr forskning och Horisont 2020(1).
In the case of four Joint Undertakings (Clean Sky, FCH, BBI and S2R), the private partners also provide a minimum amount of in-kind contributions to Ôadditional activitiesŐ which are outside the Joint UndertakingsŐ work programmes but fall within the scope of the Joint UndertakingsŐ objectives. 
Nringslivspartner och forskningspartner tillhandahller kontant-och naturabidrag. Fyra gemensamma fretag (Clean Sky, FCH, BBI and S2R) fr ven naturabidrag motsvarande ett minimibelopp frn de privata partnerna till Ókompletterande verksamhetÓ som ligger utanfr det gemensamma fretagets arbetsprogram men inom ramen fr dess ml.
Research Joint UndertakingsŐ EU budgets 5. 
De gemensamma forskningsfretagens EU-budget 5.
The total budget of the Joint Undertakings in 2016 was 1,8 billion euro (2015: 1,4 billion euro) or 1,3 % (2015: 1 %) of the EU general budget. 
De gemensamma fretagens totala budget fr 2016 var 1,8 miljarder euro (2015: 1,4 miljarder euro) eller 1,3 % (2015: 1 %) av EU:s allmnna budget.
The total in-kind and cash contributions from industry and research partners were expected to be of a similar amount. 
De totala natura-och kontantbidragen frn nringslivs-och forskningspartnerna frvntades ligga p ungefr samma belopp.
The Joint Undertakings employed 633 staff at the end of 2016 (2015: 562). 
De gemensamma fretagen hade 633 anstllda i slutet av 2016 (2015: 562).
Information on the Joint UndertakingsŐ activities, budget and staff numbers is shown in the Annex. 
I bilagan finns nrmare uppgifter om de gemensamma fretagens verksamheter, budgetar och antal anstllda.
(1) The SESAR and S2R Joint Undertakings also receive funding from the Trans-European Networks Transport programme (TEN-T). 
(1) De gemensamma fretagen Sesar och S2R finansieras ocks frn programmet fr det transeuropeiska transportntet (TEN-T).
This summary report provides an overview of the audit results (opinions and comments) published in our 2016 specific annual reports on the Joint Undertakings. 
Denna sammanfattning ger en versikt ver granskningsresultaten (uttalanden och kommentarer) i vra srskilda rsrapporter om de gemensamma fretagen.
EN 12.12.2017 Official Journal of the European Union C 426/3 AUDIT APPROACH Current audit arrangement is working but inefficient 7. 
SV 12.12.2017 Europeiska unionens officiella tidning C 426/3 REVISIONSMETOD De nuvarande revisionsarrangemangen fungerar men ineffektivt 7.
In line with Articles 208(4) and 209 (2) of the EU Financial Regulation, the audit of the reliability of the accounts of all Joint Undertakings has been outsourced to independent external audit firms. 
I enlighet med artikel 208.4 och artikel 209.2 i EU:s budgetfrordning har granskningen av rkenskapernas tillfrlitlighet lagts ut p oberoende externa revisionsbyrer.
The reliability of the annual accounts of the F4E and SESAR Joint Undertakings has been verified by independent external audit firms since 2014. 
Granskningen av tillfrlitligheten i rsredovisningarna fr F4E och Sesar har utfrts av oberoende externa revisionsbyrer sedan 2014.
For the remaining Joint Undertakings (Clean Sky, BBI, FCH, IMI, ECSEL, S2R), the audit of the reliability of the annual accounts was performed by external audit firms for the first time in 2016. 
Fr de vriga gemensamma fretagen (Clean Sky, BBI, FCH, IMI, Ecsel, S2R) utfrdes granskningen av rsredovisningarnas tillfrlitlighet av externa revisionsbyrer fr frsta gngen 2016.
In accordance with international auditing standards, we reviewed the work of the audit firms and obtained sufficient assurance that we could rely on their work in formulating our audit opinions on the reliability of the Joint UndertakingsŐ 2016 annual accounts. 
I enlighet med internationella revisionsstandarder gick vi igenom revisionsbyrernas arbete och fick tillrcklig skerhet om att vi kunde frlita oss p deras arbete nr vi formulerade vra revisionsuttalanden om tillfrlitligheten i de gemensamma fretagens rsredovisningar fr 2016.
As in prior years, we remain exclusively responsible for the audit of the legality and regularity of the underlying transactions. 
Liksom tidigare r hade vi hela ansvaret fr att granska lagligheten och korrektheten i de underliggande transaktionerna.
Our audit approach comprised substantive testing of representative samples of payment and revenue transactions, analytical review procedures, and an assessment of key controls of each Joint UndertakingsŐ supervisory and internal control systems. We also reviewed the quality of the ex post audits of declared costs carried out by the contracted independent external audit firms at beneficiaries of FP7 grants. 
I vr revisionsmetod ingick substansgranskning av ett representativt urval av betalnings-och intktstransaktioner, analytiska granskningstgrder och en bedmning av nyckelkontroller i systemen fr vervakning och kontroll vid vart och ett av de gemensamma fretagen. Vi granskade ven kvaliteten p de efterhandsrevisioner av redovisade kostnader som de oberoende externa revisionsbyrerna gjort hos mottagare av bidrag frn sjunde ramprogrammet.
We obtained sufficient assurance to rely on the work of the audit firms as a complementary basis for our audit opinions on the legality and regularity of payments. 
Vi fick tillrcklig skerhet om att vi kunde frlita oss p revisionsbyrernas arbete som en kompletterande grund fr vra revisionsuttalanden om betalningarnas laglighet och korrekthet.
The 2016 audit showed, however, that the outsourcing of the reliability of accounts part of the audit significantly increased administrative burden and caused overlaps of audit works. 
Revisionen avseende 2016 visade dock att det faktum att man lade ut den del av revisionen som gllde rkenskapernas tillfrlitlighet medfrde en betydligt strre administrativ brda och verlappningar i revisionsarbetet.
AUDIT RESULTS Clean audit opinions on the reliability of the accounts for all Joint Undertakings 11. 
GRANSKNINGSRESULTAT Uttalanden utan reservation om rkenskapernas tillfrlitlighet fr samtliga gemensamma fretag 11.
The final accounts of all eight Joint Undertakings present fairly, in all material respects, their financial position as at 31 December 2016 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. 
De slutliga rsredovisningarna fr alla tta gemensamma fretag ger en i alla vsentliga avseenden rttvisande bild av deras finansiella stllning per den 31 december 2016 och av deras finansiella resultat och kassaflden 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.
Clean audit opinions on the legality and regularity of the transactions underlying the accounts for seven out of eight Joint Undertakings 12. 
Uttalanden utan reservation om lagligheten och korrektheten i de transaktioner som ligger till grund fr rkenskaperna fr sju av tta gemensamma fretag 12.
The transactions underlying the annual accounts for the year ended 31 December 2016 were legal and regular in all material respects for seven Joint Undertakings (F4E, BBI, Clean Sky, IMI, FCH, SESAR and S2R). 
De transaktioner som ligger till grund fr rsredovisningarna fr det budgetr som slutade den 31 december 2016 var i alla vsentliga avseenden lagliga och korrekta fr sju gemensamma fretag (F4E, BBI, Clean Sky, IMI, FCH, Sesar och S2R).
As in 2015, we issued a qualified opinion on the legality and regularity of the transactions underlying the accounts of the ECSEL Joint Undertaking. 
Liksom fr 2015 gjorde vi ett uttalande med reservation om lagligheten och korrektheten i de transaktioner som ligger till grund fr rkenskaperna fr det gemensamma fretaget Ecsel.
The arrangements in place at the ECSEL Joint Undertaking for ex post audits at beneficiaries of FP7 grants do not allow the calculation of a reliable weighted error rate or a residual error rate for its FP7 payments. 
Med det gemensamma fretaget Ecsels frfaranden fr efterhandsrevisioner hos mottagare av bidrag frn sjunde ramprogrammet gr det inte att berkna en tillfrlitlig viktad felprocentsats eller en procentsats fr kvarstende fel fr fretagets betalningar inom sjunde ramprogrammet.