natgillin/translations-raw huggingface dataset:
With regard to VAT, the provisions of the general Financial Regulation applicable to the general budget in force at the time required the whole of the amount of the expenditure to be charged, including VAT. Once the VAT refunds had been collected, and pursuant to Article 27 of the abovementioned Financial Regulation, they could be reused. 
Vad betrffar momsen freskrev de bestmmelser i budgetfrordningen som gllde vid tidpunkten i frga att utgifterna skall tas upp till hela sitt belopp, inklusive moms. Momsbelopp som terbetalades kunde enligt artikel 27 i den allmnna budgetfrordningen bli freml fr teranvndning.
This practice was applied in all the European UnionŐs institutions and bodies prior to the amendment made to the general Financial Regulation at the end of 1998 (4), which now provides for charging the amount of expenditure net of tax. 
Denna praxis tillmpades vid unionens samtliga institutioner och organ tills den allmnna budgetfrordningen ndrades i slutet av 1998 (4).
However, those agencies that have not yet 4 ( ) Council Regulation No 2548/98 of 23 November 1998 (OJ No L 320, 28.11.1998, p. 1). 
Fr de organ som 4 ( ) Rdets frordning nr 2548/98 av den 23 november 1998 (EGT L 320 28.11 1998, s. 1).
C 373/16 EN Official Journal of the European Communities 27.12.2000 amended their own Financial Regulation continue to apply the bring its Financial Regulation into line with the general Financial former provisions. 
C 373/16 SV Europeiska gemenskapernas officiella tidning 27.12.2000 nnu inte ndrat sina egna budgetfrordningar tillmpas fortfa-fr myndigheten att anpassa sin budgetfrordning till den all-rande de gamla bestmmelserna.
This report was adopted by the Court of Auditors in Luxembourg at its meeting of 18 May 2000. For the Court of Auditors Jan O. KARLSSON President 
Denna rapport har antagits av revisionsrtten i Luxemburg vid dess sammantrde den 18 maj 2000. Fr revisionsrtten Jan O. KARLSSON Ordfrande
27.12.2000 EN Official Journal of the European Communities C 373/17 Assets Equipment and furniture Current assets 1999 3 788 3 788 441 2 274 8 000 10 715 12 223 27 12 250 26 753 1998 3 569 3 569 331 49 5734 6 114 1 209 11 1 220 10 903 Liabilities 1999 3 788 3 276 7 064 2 488 6 494 71 175 441 9 669 1 400 6 956 1 664 10 020 26 753 (1 000 EUR) 1998 3 569 812 4 381 675 2 586 46 22 331 3 660 948 1 914 2 862 10 903 Recoverable VAT Sundry accounts receivable Subsidy receivable from the Commission Non-automatic carry-overs of appropriations Automatic carry-overs of appropriations Social liabilities Sundry accounts payable Cash accounts Bank Ń accounts Imprest account VAT Suspense accounts Sums to be reused Deferred revenue Ń fees Amount due to the Commission Subtotal Subtotal Table 1 Balance sheet as at 31 December 1999 and 1998 Fixed assets Fixed capital Subtotal Subtotal Subtotal Total assets Own capital Balance for the financial year Current liabilities Subtotal Total liabilities Source: Prepared by the Court of Auditors on the basis of data from the Agency. 
27.12.2000 SV Europeiska gemenskapernas officiella tidning C 373/17 Tillgngar Anlggningstillgngar Inventarier och utrustning Omsttningstillgngar 1999 3 788 3 788 1998 Skulder och eget kapital Permanent kapital 3 569 Eget kapital 1999 3 788 3 276 7 064 2 488 6 494 71 175 441 9 669 1 400 6 956 1 664 10 020 26 753 (1 000 EUR) 1998 3 569 812 4 381 675 2 586 46 22 331 3 660 948 1 914 2 862 10 903 vriga kortfristiga fordringar Bidrag som skall erhllas frn kommissionen Deltotal Likvida medel Bankkonton Frskottskonto 27 Deltotal Totalt tillgngar 12 250 26 753 Tabell 1 Balansrkning per den 31 december 1999 och 1998 Momsfordran 441 Deltotal Budgetrets saldo 331 Kortfristiga skulder 49 Ej automatiskt verfrda anslag 5734 Automatisk verfrda anslag 2 274 8 000 10 715 6 114 1 209 11 1 220 10 903 Sociala avgifter vriga kortfristiga skulder Moms Bevakningskonto Belopp som skall teranvndas Uppskjutna avgifter terbetalningar till kommissionen 12 223 3 569 Deltotal Deltotal Deltotal Totalt skulder Klla: Sammanstllning utarbetad av revisionsrtten p grundval av uppgifter frn myndigheten.
C 373/18 EN Official Journal of the European Communities Table 2 27.12.2000 691 27 253 14 224 374 3 414 613 6 280 2 274 27 179 74 1 166 Đ 1 166 529 209 812 Revenue and expenditure account for the financial years 1999 and 1998 Revenue Subsidy received or receivable from the Commission Evaluation fees received Contribution to Community programmes Miscellaneous revenue Expenditure Staff expenditure Ń Title I of the budget Payments Appropriations carried over 1999 13 000 28 953 800 948 43 701 16 686 535 3 409 3 152 12 106 5 295 41 183 2 518 643 115 3 276 (1 000 EUR) 1998 14 000 12 562 Total revenue Buildings, equipment and miscellaneous administrative expenditure Ń Title II of the budget Payments Appropriations carried over Operating expenditure Ń Title III of the budget Payments Appropriations carried over Outturn for the financial year Total expenditure Balance carried over from the previous financial year Amount refunded to the Commission Appropriations carried over from the previous financial year which lapse Exchange-rate differences and other adjustments Balance for the financial year Source: Prepared by the Court of Auditors on the basis of data from the Agency. 
C 373/18 SV Europeiska gemenskapernas officiella tidning Tabell 2 27.12.2000 691 27 253 14 224 374 3 414 613 6 280 2 274 27 179 74 1 166 Đ 1 166 529 209 812 Inkomst-och utgiftsredovisning fr budgetren 1999 och 1998 Inkomster Bidrag som erhllits eller skall erhllas frn kommissionen Avgifter Bidrag till gemenskapsprogram Diverse inkomster Utgifter Utgifter fr personal Đ avdelning I i budgeten Betalningar verfrda anslag 1999 13 000 28 953 800 948 43 701 16 686 535 3 409 3 152 12 106 5 295 41 183 2 518 643 115 3 276 (1 000 EUR) 1998 14 000 12 562 Totalt inkomster Byggnader, materiel och diverse administrativa utgifter Đ avdelning II i budgeten Betalningar verfrda anslag Driftsutgifter Đ avdelning III i budgeten Betalningar verfrda anslag Budgetrets resultat Saldo som verfrts frn det tidigare budgetret terbetalningar till kommissionen verfrda anslag frn det fregende budgetret som frfallit Kursskillnader och vriga justeringar Totalt utgifter Budgetrets saldo Klla: Sammanstllning utarbetad av revisionsrtten p grundval av uppgifter frn myndigheten.
27.12.2000 EN Official Journal of the European Communities C 373/19 THE AGENCYŐS REPLIES The EMEA notes the CourtŐs opinion that the accounts for the financial year ended 31 December 1999 are reliable, and that the underlying transactions are, taken as a whole, legal and regular. 
27.12.2000 SV Europeiska gemenskapernas officiella tidning C 373/19 MYNDIGHETENS SVAR EMEA noterar revisionsrttens yttrande att rkenskaperna fr det budgetr som avslutades den 31 december 1999 r tillfrlitliga och att de underliggande transaktionerna som helhet r lagliga och korrekta.
The EMEA wishes to respond to the CourtŐs observations (paragraphs 5 to 10). 
EMEA vill lmna kommentarer till revisionsrttens iakttagelser (punkt 5Đ10).
Cost Accounting System 5. 
System fr kostnadsberkning 5.
The Agency agrees that review of the fee regulation must be based on the costs of the service provided. 
Lkemedelsmyndigheten hller med om att faststllandet av avgifterna skall grundas p kostnaderna fr de utfrda tjnsterna.
To this end, the EMEA has established a cost-accounting system whereby its activities, in line with its work programme, have been grouped in 10 chapters with further subdivisions for the variety of activities in each overall chapter grouping. 
Fr detta ndaml har EMEA upprttat ett system fr kostnadsredovisning dr dess verksamhet, i enlighet med lkemedelsmyndighetens arbetsprogram, har delats in i tio kapitel med ytterligare uppdelning av de olika verksamheterna inom varje vergripande kapitel.
These groupings are linked in turn to the source of revenue that finances them. 
Dessa grupperingar r i sin tur kopplade till de intktskl-lor som finansierar dem.
The Management Board has endorsed the cost-accounting system used by the EMEA, which has now been fully implemented. 
Styrelsen har godknt det system fr kostnadsredovisning som anvnds av EMEA och som nu i sin helhet infrts.
EMEA staff register their time each day in accordance with this structure of activities per 15-minute block. 
EMEA:s personal registrerar sin tid varje dag i enlighet med denna verksamhetsstruktur per 15-minutersblock.
In this way, a detailed picture of time spent on each activity is created. 
P detta stt skapas en detaljerad bild av den tid som anvnts p varje verksamhet.
On the basis of the time worked throughout the Agency, therefore, the actual cost of the work on fee activities and activities to be covered by the subsidy from the General Budget of the European Communities is recorded accurately. 
P grundval av den arbetade tiden inom lkemedelsmyndigheten registreras drfr den faktiska kostnaden p ett korrekt stt fr arbete som utfrts inom avgiftsbelagd verksamhet respektive verksamhet som tcks av bidraget frn Europeiska gemenskapernas allmnna budget.
Staff and operational costs together account for 82 % of the budget and are charged directly to the activity they support. 
Personal-och driftskostnader str tillsammans fr 82 % av budgeten och debiteras direkt den verksamhet som stds.
Building and equipment costs represent 18 % of the budget, mainly rent and service charges. 
Kostnader fr byggnader och utrustning utgr 18 % av budgeten, huvudsakligen hyra och tjnsteavgifter.
These occupancy costs are allocated 60 % as an overhead to staff and 40 % to delegates and experts. 
Dessa kostnader delas upp p 60 % som indirekta kostnader fr personal och 40 % fr delegater och experter.
This proportion has been reviewed and approved by the Management Board. 
Denna uppdelning har granskats och godknts av styrelsen.
The impact of depreciation of technical equipment and installations is limited. 
Inverkan av avskrivningar p teknisk utrustning och anlggningar r begrnsad.
Present EU financial rules do not provide for depreciation over periods in excess of one year. 
De nuvarande budgetreglerna inom EU ger inte mjlighet till avskrivningar ver en period som verstiger ett r.
However, the EMEA will examine, for costing purposes, the feasibility of depreciating technical equipment and installations over the estimated useful lives of the assets. 6. 
EMEA ska emellertid, av skl som rr kostnadsberkning, underska mjligheten att gra avskrivningar p teknisk utrustning och anlggningar under tillgngarnas berknade livslngd. 6.
The EMEA Management Board set up a Working Group on Costing in 1999. 
EMEA:s styrelse bildade en arbetsgrupp fr kostnadsberkning under 1999.
This group has developed a method to collect information in order to establish the cost of work that National Competent Authorities carry out for the EMEA. 
Denna grupp har utarbetat en metod fr att samla in uppgifter med syfte att bestmma kostnaderna fr det arbete de nationella behriga myndigheterna utfr t EMEA.
This costing group has agreed on the nature and the format of the information needed. National Competent Authorities have started to collect the requested details based on actual costs where this data is available. 
Denna grupp fr kostnadsberkning har kommit verens om egenskaperna och formatet p de uppgifter som behvs. Nationella behriga myndigheter har brjat att samla in de begrda uppgifterna grundade p verkliga kostnader, dr dessa uppgifter finns tillgngliga.
The costing group will review the information provided in 2000 and 2001. 
Gruppen fr kostnadsberkning kommer att granska de uppgifter som lmnas under 2000 och 2001.
Financial Accounting System 7. The principle reason for acquiring a new General Ledger package is to link the SI2 budgetary accounting system with UK banking software. 
System fr allmn redovisning 7. Den viktigaste orsaken till frvrvet av ett nytt programpaket fr huvudbokfring r att koppla samman budgetredovisningssystemet SI2 med brittisk bankprogramvara.
The proposal to acquire the package was presented in 1999 and the delay was due to the need to have output data properly specified in SI2. 
Frslaget om att frvrva programpaketet lades fram 1999 och frseningen berodde p behovet av att f utdata riktigt specificerad i SI2.
The contract for a new General Ledger, SAGE, was signed in March 2000 and installation took place in April 2000. 
Kontraktet fr en ny huvudbokfring, SAGE, undertecknades i mars 2000 och installationen av det genomfrdes i april 2000.
Tender procedures 8. It has been the practice of many agencies, in agreement with the Commission services, to use the results of the CommissionŐs tenders and its framework agreements. 
Anbudsfrfaranden 8. Det har varit mnga gemenskapsorgans praxis, efter verenskommelse med kommissionens tjnsteavdelningar, att anvnda resultaten frn kommissionens anbudsinfordringar och dess ramavtal.
The EMEA had not previously been made aware that the procedure was not in accordance with the applicable regulations. 
EMEA hade inte tidigare uppmrksammats p att frfarandet stred mot gllande regler.
Sound financial management would indicate that small EU agencies should benefit from the tender results of the CommissionŐs purchasing power that yield valuable cost benefits for goods and services. 
God ekonomisk frvaltning borde innebra att sm EU-organ ska dra nytta av de anbudsresultat som kommissionens kpkraft ger, vilket ger vrdefulla kostnadsfrdelar fr varor och tjnster.
At regular meetings between the Commission and the EU agencies the Commission has been asked to include the agencies in the CommissionŐs tender specifications and we hope that this will resolve the issue formally. 9. 
Vid regelbundna mten mellan kommissionen och EU-organen har kommissionen ombetts att ta med gemenskapsorganen i kommissionens anbudsspecifikation och vi hoppas att detta formellt skall lsa frgan. 9.
The EMEA recognises that it would be a good principle that the ACPC be consulted on tender notices in advance of publication and it has decided to implement this policy immediately. Value Added Tax 10. 
EMEA medger att det skulle vara en bra princip att rdgivande kommittn fr upphandling och avtal tillfrgades om anbudsmeddelanden innan de offentliggrs och EMEA har beslutat att genomfra denna policy omedelbart. Mervrdesskatt 10.
The EMEA is aware of the change in VAT treatment in the Financial Regulation of the European Commission. 
EMEA r medveten om ndringen av momsbehandling i Europeiska kommissionens budgetfrordning.
Contrary to the situation in many EU countries the EMEA has to pay VAT and later recovers it from the UK Government. 
I motsats till situationen i mnga EU-lnder mste EMEA betala moms fr att senare f tillbaka den frn Frenade kungarikets regering.
The Agency will reconsider the situation and put forward suitable modifications to its Financial Regulation together with other changes that may be required following the general reform of financial and budgetary procedures in the EU. 
Lkemedelsmyndigheten kommer att omprva situationen och fresl lmpliga ndringar av dess budgetfrordning tillsammans med andra frndringar som kan behvas efter den allmnna reformen av ekonomiska frfaranden och budgetfrfaranden inom EU.
The Court will, of course, be consulted on all the changes in accordance with the normal procedure. 
Revisionsrtten kommer naturligtvis att rdfrgas om samtliga ndringar i enlighet med det normala frfarandet.
5-15 21 Analysisoftheimplementationofthebudget............................. ....... 5-8 21 Analyticalaccounts.................................................. ....... 
11 21 Ingendeavavtal.......................................................... 12Đ14 22 Lokaler..................................................................
15 22 Tables1and2............................................................... ........... 
15 22 Tabell1Đ2.................................................................. ........... 23 Centrumetssvar ............................................................ ...........
27.12.2000 EN Official Journal of the European Communities C 373/21 THE COURTŐS OPINION 1. 
27.12.2000 SV Europeiska gemenskapernas officiella tidning C 373/21 REVISIONSRTTENS UTTALANDE 1.
This report is addressed to the Management Board of the Translation Centre for the bodies of the European Union in conformity with Article14(4) of Council Regulation (EC) No 2965/94 (1). 2. 
Denna rapport riktas till styrelsen fr versttningscentrum fr Europeiska unionens organ i enlighet med artikel 14.4 i rdets frordning (EG) nr 2965/94 (1). 2.
The Court has examined the financial statements of the Translation Centre for the bodies of the European Union for the financial year ended 31 December 1999. 
Revisionsrtten har granskat rsredovisningen fr versttningscentrum fr Europeiska unionens organ fr det budgetr som avslutades den 31 december 1999.
In accordance with Article 14(1), of Council Regulation (EC) No 2965/94, the budget was implemented on the responsibility of the Director. 
I enlighet med artikel 14.1 i rdets frordning (EG) nr 2965/94 har budgeten genomfrts under direktrens ansvar.
This responsibility includes the drawing-up and presentation of the financial statements (2) in accordance with the internal financial provisions, as provided for in Article 15 of Regulation (EC) No2965/94. 
Detta ansvar omfattar upprttandet och framlggandet av rsredovisningen (2) i enlighet med de interna finansiella bestmmelserna enligt artikel 15 i rdets frordning (EG) nr 2965/94.
This examination has enabled the Court to obtain reasonable assurance that the annual accounts for the financial year ended 31 December 1999 are reliable and that the underlying transactions, taken as a whole, are legal and regular. MAIN OBSERVATIONS ON THE IMPLEMENTATION OF THE BUDGET OF THE TRANSLATION CENTRE FOR THE BODIES OF THE EUROPEAN UNION (TCBEU Ń LUXEMBOURG) FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 1999 Analysis of the implementation of the budget 5. The growth in demand for translations during the financial year resulted in a considerable increase in the revenue entered in the budget, which rose from an initial estimate of 13,6 million euro to 17,3 million euro, i.e. an increase of 27 %. 
4. Genom denna granskning har revisionsrtten uppntt en rimlig skerhet om att rkenskaperna fr det budgetr som avslutades den 31 december 1999 r tillfrlitliga och att de underliggande transaktionerna som helhet r lagliga och korrekta. HUVUDSAKLIGA IAKTTAGELSER OM BUDGETGENOMF RANDET F R VERSTTNINGSCENTRUM F R EUROPEISKA UNIONENS ORGAN (LUXEMBURG) F R DET BUDGETR SOM AVSLUTADES DEN 31 DECEMBER 1999 Analys av budgetgenomfrandet 5. kningen av efterfrgan p versttningar under budgetrets gng mjliggjorde en kraftig kning av de inkomster som tagits upp i budgeten frn en ursprunglig berkning p 13,6 miljoner euro till 17,3 miljoner euro, vilket motsvarar en kning med 27 %.
The estimated revenue was established as due and collected, almost in its entirety, i.e. 14 million euro. 
De berknade inkomsterna har faststllts och uppburits s gott som helt, till ett belopp av 14 miljoner euro.
1. (2) As required under Article 14(3) of Council Regulation (EC) No 2965/94, the accounts for all the CentreŐs revenue and expenditure for the financial year 1999 were drawn up on 2 March 2000 and forwarded to the CentreŐs Management Board, the Commission and the Court of Auditors. 
1. (2) Som freskrivs i artikel 14.3 i rdets frordning (EG) nr 2965/94 har rkenskaperna fr centrumets samtliga inkomster och utgifter fr budgetret 1999 upprttats den 2 mars 2000 och drefter verlmnats till centrumets styrelse, kommissionen och revisionsrtten.
These accounts were received by the Court on 3 March 2000. A summarised version of these financial statements is presented in the tables attached to this report. 6. 
Revisionsrtten erhll rkenskaperna den 3 mars 2000. En sammanfattning av rsredovisningen finns i de tabeller som bifogas denna rapport. 6.
In accordance with the principle of budgetary equilibrium, the revenue for the financial year authorised commitments up to the amount of 17,3 million euro, of which 14,1 million euro, i.e. 82 %, was actually committed, the remainder being cancelled. 
Budgetrets inkomster gav med std av balansprincipen fr centrumets budget utrymme fr taganden till ett belopp av 17,3 miljoner euro, varav 14,1 miljoner euro, dvs. 82 %, verkligen blev freml fr taganden, medan resten frfll.
Of the commitments made in 1999 against the appropriations for 1999, 3,1 million euro, i.e. 22 %, had to be carried over to the following financial year. 7. 
Av de taganden som gjordes 1999 avseende anslag fr 1999 mste 3,1 miljoner euro eller 22 % verfras till nsta budgetr. 7.
The extent to which revenue increased and the relative scale of the carry-overs and cancellations of appropriations demonstrate how necessary it is for the Centre to refine its estimates relating to the filling of posts, to adopt more realistic invoicing rates (see paragraph 9 below) and to develop even further its consultation with those Community institutions and bodies which are its clients. 8. 
Omfattningen p kningen av inkomsterna och den relativt stora volymen av verfrda och frfallna anslag visar p ndvndigheten av att centrumet preciserar sina berkningar betrffande tillsttning av tjnster, samtidigt som man infr mera realistiska kostnader fr fakturering (se punkt 9 nedan) och i nnu hgre grad utvecklar samrdet med de av gemenskapens institutioner och organ som anvnder sig av centrumet. 8.
As far as the commitments carried over from the previous financial year are concerned, i.e. 2,5 million euro, 1,9 million euro was used, i.e. 76 %, and the balance lapsed. 
Vad betrffar de taganden som frts ver frn fregende budgetr, dvs. 2,5 miljoner euro, frbrukades de till ett belopp av 1,9 miljoner euro, dvs. 76 %, medan resterande belopp frfll.
Analytical accounts 9. 
Kostnadsberkning 9.
In its report concerning the financial year 1998 (3), the Court noted a considerable difference between the estimated cost of a page of translation and the real cost. 
Revisionsrtten konstaterade i sin rapport fr budgetret 1998 (3) att det rdde en betydande skillnad mellan den berknade kostnaden och den faktiska kostnaden fr en versatt sida.
As a result, large amounts had to be reimbursed. This situation was repeated in 1999, during which year pages of translation were invoiced at 74 euro per page, i.e. an amount 15,5 % greater than the last available cost estimate, which was 64 euro per page. 
Denna situation upprepades 1999, d de versatta sidorna fakturerades till ett belopp av cirka 74 euro per sida, vilket motsvarar ett belopp som med 15,5 % verstiger den senaste tillgngliga uppskattningen av kostnaden, som uppgr till 64 euro per sida.
10. More precise and more realistic estimates would allow reimbursements to the Community bodies which are the CentreŐs clients to be reduced and would facilitate the management of their accounts with the Centre. 
10. Mera precisa och realistiska uppskattningar skulle gra det mjligt att minska ersttningarna till de gemenskapsorgan som anvnder sig av centrumet samt underltta frvaltningen av deras likvida medel.
Consequently, the Court reiterates its previous recommendations (4) that the Centre should set up analytical accounts in order to be able to establish, by body and by type of work, the real cost of the services that it provides. Inventory 11. 
Revisionsrtten upprepar fljaktligen sina tidigare nskeml (4) om att centret br infra en kostnadsberkning i syfte att skaffa sig knnedom om den faktiska kostnaden fr sina tjnster per organ och typ av tjnst. Inventariefrteckning 11.
The inventory exhibits anomalies in the numbering of the items. 
Inventariefrteckningen uppvisar anomalier betrffande numreringen av artiklarna.
In addition, the value of some of the equipment recorded in the inventory ledger has not been included in the balance sheet. 
Vidare redovisas vrdet av en del utrustning som finns upptagen i inventarieregistret inte i balansrkningen.