natgillin/translations-raw huggingface dataset:
21Đ23 OVERALL SET-UP OF THE COMMISSIONŐS TREASURY MANAGEMENT ACTIVITIES 24Đ26 RISK MANAGEMENT OF TREASURY ACTIVITIES 27Đ29 PERFORMANCE MEASUREMENT AND BENCHMARKING 30Đ32 MANAGEMENT OF FIDUCIARY ACCOUNTS 33Đ34 MANAGEMENT OF FINES 35Đ38 THE PAYMENT PROCESS AND MANAGEMENT OF THE BANK ACCOUNTS 39 HUMAN RESOURCES 40Đ47 CONCLUSIONS AND RECOMMENDATIONS 40Đ43 DOES THE COMMISSION COMPLY WITH THE RULES AND REGULATIONS APPLICABLE TO TREASURY MANAGEMENT? 44Đ47 HAS THE COMMISSION ESTABLISHED INTERNAL CONTROL SYSTEMS WHICH ENSURE SOUND TREASURY MANAGEMENT? REPLY OF THE COMMISSION Special Report No 5/2009 Ń The CommissionŐs treasury management 
21Đ23 DEN VERGRIPANDE ORGANISATIONEN AV KOMMISSIONENS LIKVIDITETSF RVALTNING 24Đ26 RISKHANTERING INOM LIKVIDITETSF RVALTNINGEN 27Đ29 MTNING AV RESULTAT SAMT RIKTMRKNING 30Đ32 F RVALTNING AV F RVALTNINGSKONTON 33Đ34 F RVALTNING AV B TER 35Đ38 BETALNINGSPROCESSEN OCH F RVALTNINGEN AV BANKKONTON 39 PERSONAL 40Đ47 SLUTSATSER OCH REKOMMENDATIONER 40Đ43 IAKTTAR KOMMISSIONEN DE REGLER OCH F RORDNINGAR SOM R TILLMPLIGA P LIKVIDITETSF RVALTNING? 44Đ47 HAR KOMMISSIONEN INF RT SYSTEM F R INTERNKONTROLL SOM SKERSTLLER SUND LIKVIDITETSF RVALTNING? KOMMISSIONENS SVAR Srskild rapport nr 5/2009 Đ Kommissionens likviditetsfrvaltning
4 I. Treasury management at the Commission is performed by two Directorates-General (DG): DG Budget (DG BUDG) and the DG for Economic and Financial Affairs (DG ECFIN). 
4 I. Tv generaldirektorat skter likviditetsfrvaltningen p kommissionen: generaldirektoratet fr budget (GD Budget) och generaldirektoratet fr ekonomi och finans (GD Ekonomi och finans).
DG BUDG is responsible for treasury management of the entire budget managed by the Commission and the European Development Fund. 
GD Budget ansvarar fr likviditetsfrvaltningen nr det gller hela den budget som frvaltas av kommissionen och Europeiska utvecklingsfonden.
DG ECFIN is responsible for the treasury management of other non-budgetary items and the investment of Community funds. (d) treasury planning and forecasting; (e) management of fiduciary accounts; (f) management of fines; (g) the payment process and management of bank accounts; and (h) human resources. 
GD Ekonomi och finans ansvarar fr likviditetsfrvaltningen nr det gller vriga poster som inte ingr i budgeten och fr investeringar av gemenskapsmedel. d) Likviditetsplanering och likviditetsbud-getering. e) Frvaltning av frvaltningskonton. f) Frvaltning av bter. g) Betalningsprocessen och frvaltningen av bankkonton. h) Personal.
The main objective of the audit was to assess the quality of the CommissionŐs treasury management and in particular whether: (a) the Commission complied with the rules and regulations applicable to treasury management; and (b) the Commission had established internal control systems which ensure sound treasury management. 
Huvudsyftet med revisionen var att bedma kvaliteten p kommissionens likviditetsfr-a) valtning och srskilt fljande: a) Iakttog kommissionen de regler och frordningar som r tillmpliga p likviditetsfrvaltning? b) b) Hade kommissionen infrt system fr internkontroll som skerstller sund likviditetsfrvaltning?
The Court examined the following main treasury management areas: (a) the overall set-up of the CommissionŐs treasury management activities; (b) risk management of treasury activities; (c) performance measurement and benchmarking; Special Report No 5/2009 Ń The CommissionŐs treasury management ER XE PE CL YU OT I FV ET H E SC UO M M M M AI S R S Y I O N 
Revisionsrtten granskade fljande centrala omrden inom likviditetsfrvaltningen: a) Den vergripande organisationen av kommissionens likviditetsfrvaltning. b) Riskhantering inom likviditetsfrvaltningen. c) Mtning av resultat samt riktmrkning. Kommissionen ska se till att den frfogar ver de medel som behvs fr att tcka behovet av likvida medel fr genomfrandet av budgeten.
5 Ń the Commission has set up prudent cash management forecast procedures ensuring that it has at its disposal sufficient funds to cover cash requirements arising from budgetary implementation; Ń the CommissionŐs procedures to transfer funds between Member StatesŐ own resources accounts were not sufficiently documented; Ń as a result of the provisions of the CommunitiesŐ own resources regulation, significant balances accumulate during the second half of the year as a consequence of transferring own resources to the accounts opened by the Member States in the name of the Commission on the basis of budget appropriations; Ń the internal control procedures in place concerning the execution of payments and bank accounts were effective overall. 
5 Đ Kommissionen har infrt vlbetnkta frfaranden fr likviditetsbudgetering som garanterar att den frfogar ver de medel som behvs fr att tcka behovet av likvida medel fr genomfrandet av budgeten.
However, unlike DG ECFIN, DG BUDG did not document its management of risks arising from treasury activities, nor were its procedures established to assess all aspects of its performance; Ń lack of coordination between the Commission DGs in an area where a common approach to issues such as risk management and control is necessary. 
Đ De befintliga frfaranden fr internkontroll som rr utbetalningar och bankkonton var verlag ndamlsenliga, men till skillnad frn GD Ekonomi och finans dokumenterade inte GD Budget sin riskhantering i samband med likviditetsfrvaltningen och hade inte heller infrt frfaranden fr att bedma alla aspekter av sitt resultat. Đ Det fanns ingen samordning mellan kommissionens generaldirektorat p ett omrde dr det krvs ett gemensamt frhllningsstt till sdana frgor som riskhantering och kontroll.
This led to the situation where the accountsŐ limits for holding funds with commercial banks were established by the DGs concerned without considering the CommissionŐs overall risk exposure with each commercial bank; and Ń fines are held in specific bank current accounts, thus there is an increased risk of loss. 
Detta ledde till en situation dr taket fr kapital p konton hos affrsbanker faststlldes av de berrda generaldirektoraten utan hnsyn till kommissionens totala riskexponering mot varje affrsbank. Đ Btesbelopp finns p srskilda transak-tionskonton, och det finns fljaktligen kad risk fr frluster.
ER XE PE CL YU OT I FV ET H E SC UO M M M M AI S R S Y I O N VI. 
SK AO M M M M AI SNS FI OA TNTEN NI SN G SVAR VI.
The CourtŐs main recommendations are: Ń the Commission should improve the documentation of its cash flow forecasting procedures; Ń the Commission should analyse the functioning of the present system of own resources accounts with the aim of reducing balances on these accounts during the second half of the year; Ń the Commission should put in place procedures which ensure coordination of its treasury management activities; Ń DG BUDG should improve the documentation of its risk management and the scope of its performance measurement; and Ń the Commission should as a matter of priority reach a conclusion in its search for an optimum solution for the treatment of provisionally collected fines. 
Revisionsrttens viktigaste rekommendationer r fljande: Đ Kommissionen br bttre dokumentera frfarandena fr sin likviditetsbudgete-ring. Đ Kommissionen br analysera hur det nuvarande systemet med konton fr egna medel fungerar i syfte att minska tillgodohavandena p dessa konton under det andra halvret.
6 INTRODUCTION BACKGROUND 1. 
6 INLEDNING BAKGRUND 1.
The European Union budget provides funding for a wide range of actions in the European Union and beyond. 
Genom Europeiska unionens budget finansieras ett brett spektrum av tgrder i och utanfr Europeiska unionen.
The European Commission implements the budget under its own responsibility in accordance with the Financial Regulation1 and within the limits of the budgetary appropriations. 
Europeiska kommissionen genomfr budgeten p eget ansvar i verensstmmelse med bud-getfrordningen1 och inom grnserna fr budgetanslagen.
In the process of budget implementation, the Commission made in 2007 approximately 1,5 million payments to third parties. 
Under budgetgenomfrandet gjorde kommissionen ungefr en och en halv miljon utbetalningar till tredje part under 2007.
Third parties range from EU officials and pensioners, Member StatesŐ public authorities managing funds to private firms and individuals directly benefiting from aid under a Community scheme. 
Betalningsmottagarna innefattar EU-tjnstemn och pensionrer, medlemsstaternas offentliga myndigheter som frvaltar medel, privata fretag och enskilda som direkt mottar std enligt en gemenskapsordning.
In 2007 the total payments made by the Commission reached 114 billion euro. 
Kommissionens utbetalningar under 2007 uppgick till totalt 114 miljarder euro.
There are two main categories of income: own resources and other revenue2. 
Det finns tv huvudkategorier av inkomster: egna medel och vriga inkomster2.
The largest revenue components are own resources calculated on the basis of value added tax (VAT) and own resources based on the Member StatesŐ gross national income (GNI). 
Inkomsterna bestr huvudsakligen av egna medel berknade p grundval av mervrdesskatt (moms) och egna medel grundade p medlemsstaternas bruttonationalinkomst (BNI).
Accounts are opened in the name of the Commission by each Member State and into which their respective own resources contributions are paid on a monthly basis (see Box 1). 
Konton ppnas i kommissionens namn av varje medlemsstat. Medlemsstaternas bidrag till egna medel betalas varje mnad (se ruta 1).
1 Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities (OJ L 248, 16.9.2002, p. 
1 Rdets frordning (EG, Euratom) nr 1605/2002 av den 25 juni 2002 med budgetfrordning fr Europeiska gemenskapernas allmnna budget (EGT L 248, 16.9.2002, s.
1), as amended by Regulation (EC, Euratom) No 1995/2006 (OJ L 390, 30.12.2006, p. 
1), ndrad genom frordning (EG, Euratom) nr 1995/2006 (EUT L 390, 30.12.2006, s.
1) and Regulation (EC, Euratom) No 1525/2007 (OJ L 343, 27.12.2007, p. 
1) och frordning (EG, Euratom) nr 1525/2007 av den 12 december 2007(EUT L 343, 27.12.2007, s.
2 For more details please refer to Chapter 4 of the European Court of Auditors Annual Report concerning the financial year 2007. 
2 Ytterligare uppgifter finns i kapitel 4 i revisionsrttens rsrapport fr budgetret 2007.
TABLE 1 Balance at 31.12.2007 Balance at 31.12.2006 Accounts with Member StatesŐ treasuries and central banks 11 313 11 467 Current accounts 956 933 Imprest accounts 81 82 Cash in transit 2 3 Short-term deposits and other cash equivalents 1 367 976 Restricted cash (fines) 5 037 2 924 Cash and cash equivalents Ń Guarantee Fund 249 440 Total 19 005 16 824 CASH AND CASH EQUIVALENTS (million euro) Source: Annual accounts of the European Communities, financial year 2007. Special Report No 5/2009 Ń The CommissionŐs treasury management 
TABELL 1 Saldo per den 31 december 2007 Saldo per den 31 december 2006 Konton hos medlemsstaternas finansfrvaltningar och centralbanker 11 313 11 467 Avistakonton 956 933 Frskottskonton 81 82 Pengar p vg 2 3 Kortfristig inlning och vriga motsvarigheter till likvida medel 1 367 976 Bundna likvida medel (bter) 5 037 2 924 Likvida medel och motsvarigheter till likvida medel Đ garantifond 249 440 Totalsumma 19 005 16 824 LIKVIDA MEDEL OCH MOTSVARIGHETER TILL LIKVIDA MEDEL (miljoner euro) Klla: Europeiska gemenskapernas rsredovisning Đ Budgetret 2007. Srskild rapport nr 5/2009 Đ Kommissionens likviditetsfrvaltning
In addition, the Commission opens bank accounts at central and commercial banks in order to execute payments to third parties and collects receipts other than Member StatesŐ own resources contributions to the budget. 
Dessutom ppnar kommissionen bankkonton i centralbanker och affrsbanker fr utbetalningar till tredje part och fr andra inbetalningar n medlemsstaternas bidrag till budgeten i form av egna medel.
Funds are transferred regularly from the own resources accounts to the bank accounts used for payments. 
Medel verfrs regelbundet frn kontona fr egna medel till de bankkonton som anvnds fr utbetalningar.
Sufficient funds need to be maintained in these payment accounts to ensure uninterrupted funding of Community activities. 
Tillrckliga medel mste finnas p dessa utbetalningskonton fr att garantera en finansiering utan avbrott av gemenskapens verksamhet.
On 31 December 2007 the total balance on all accounts amounted to 19 billion euro (see Table 1). 
Den 31 december 2007 uppgick saldot p samtliga konton till totalt 19 miljarder euro (se tabell 1).
The Commission has set up systems to manage its treasury operations and more specifically cash flows (receipts and payments), the opening and running of bank accounts, cash forecasting and liquidity management. 
Kommissionen har upprttat ett system fr sin frvaltning av finanstransaktioner och mer specifikt fr kassaflden (inbetalningar och utbetalningar), ppnande och hantering av bankkonton, likviditetsbudgetering och likviditetsfrvaltning.
REGULATORY FRAMEWORK 5. 
REGELVERK 5.
Although an overall definition of treasury management or of its main components is not provided, individual tasks which are ordinarily part of treasury management, such as management of bank accounts, payment and reconciliation procedures, are described in sufficient detail. 
Det ges visserligen ingen heltckande definition av likviditetsfrvaltning eller dess huvuddelar, men en tillrckligt detaljerad beskrivning av de enskilda uppgifter som vanligen ingr i likviditetsfrvaltningen, till exempel frvaltning av bankkonton och betalnings-och avstmningsfrfaranden.
The Financial Regulation states that the Accounting Officer should, amongst other duties, be responsible for treasury management, and only the Accounting Officer is empowered to manage cash and cash equivalents4. 
I budgetfrordningen freskrivs att rkenskapsfraren bland annat ska ansvara fr likviditetsfrvaltningen, och endast rkenskapsfraren har befogenhet att praktiskt handlgga likvida medel4.
In addition, the Implementing Rules state that the Accounting Officer shall ensure that the Commission has at its disposal sufficient funds to cover cash requirements arising from budgetary implementation and shall set up cash management systems enabling the drawing-up of cash-flow forecasts5. 
Vidare ska rkenskapsfraren enligt genomfrandebestmmelserna se till att kommissionen frfogar ver de medel som behvs fr att tcka behovet av likvida medel fr genomfrandet av budgeten och inrtta lik-viditetsfrvaltningssystem fr att kunna gra frhandsberkningar av likvida medel5.
3 Commission Regulation (EC, Euratom) No 2342/2002 of 23 December 2002 laying down detailed rules for the implementation of Council Regulation (EC, Euratom) No 1605/2002 on the Financial Regulation applicable to the general budget of the European Communities (OJ L 357, 31.12.2002, p. 
3 Kommissionens frordning (EG, Euratom) nr 2342/2002 av den 23 december 2002 om genomfrandebestmmelser fr rdets frordning (EG, Euratom) nr 1605/2002 med budgetfrordning fr Europeiska gemenskapernas allmnna budget (EGT L 357, 31.12.2002, s.
1), as amended by Regulation (EC, Euratom) No 1261/2005 (OJ L 201, 2.8.2005, p. 
1), ndrad genom frordning (EG, Euratom) nr 1261/2005 (EUT L 201, 2.8.2005, s.
3), Regulation (EC, Euratom) No 1248/2006 (OJ L 227, 19.8.2006, p. 
3), frordning (EG, Euratom) nr 1248/2006 (EUT L 227, 19.8.2006, s.
3) and Regulation (EC, Euratom) No 478/2007 (OJ L 111, 28.4.2007, p. 
3) och frordning (EG, Euratom) nr 478/2007 (EUT L 111, 28.4.2007, s.
4 Article 61(1)(f) and 61(3) of the Financial Regulation. 
4 Artikel 61.1 f och 61.3 i budgetfrordningen.
5 Article 58 of the Implementing Rules. 
5 Artikel 58 i genomfrandebestmmelserna.
These provisions set out the funding framework within which the Commission must operate and define the CommissionŐs treasury management objectives. 
I bestmmelserna anges den ekonomiska ram inom vilken kommissionen mste verka, och ven mlen fr kommissionens likviditetsfrvaltning anges.
The most important provisions in the context of this report are presented in Box 1. 
De viktigaste bestmmelserna i samband med denna rapport terges i ruta 1.
THE EUROPEAN COMMISSIONŐS TREASURY MANAGEMENT ACTIVITIES 8. 
EUROPEISKA KOMMISSIONENS LIKVIDITETSF RVALTNING 8.
Two Directorates-General at the Commission are involved in treasury management activities: DG BUDG and DG ECFIN. 
Tv generaldirektorat p kommissionen sysslar med likviditetsfrvaltning: GD Budget och GD Ekonomi och finans.
DG BUDG is responsible for treasury management of the entire budget managed by the Commission, and the European Development Fund. 
GD Budget ansvarar fr likviditetsfrvaltningen nr det gller hela den budget som frvaltas av kommissionen och Europeiska utvecklingsfonden.
DG ECFIN is responsible for the treasury management of other non-budgetary items, which are mainly the European Coal and Steel Community (ECSC) in liquidation, the European CommunityŐs and EuratomŐs loans and investments of funds and certain funds managed by financial institutions under a mandate from the Commission7. 
GD Ekonomi och finans ansvarar fr likviditetsfrvaltningen nr det gller vriga poster som inte ingr i budgeten, huvudsakligen Europeiska kol-och stlgemenskapen (EKSG), som r under avveckling, Europeiska gemenskapens och Euratoms ln och investerade medel och vissa medel som frvaltas av finansinstitut p uppdrag av kommis-sionen7.
Diagram 1 presents an overview of the CommissionŐs treasury management system and Box 2 summarises its main tasks. 
Diagram 1 ger en versikt ver kommissionens system fr likviditetsfrvaltning, och i ruta 2 sammanfattas huvuduppgifterna inom denna frvaltning.
6 Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000 implementing Decision 94/728/EC, Euratom on the system of the CommunitiesŐ own resources (OJ L 130, 31.5.2000, p. 
6 Rdets frordning (EG, Euratom) nr 1150/2000 av den 22 maj 2000 om genomfrande av beslut 94/728/EG, Euratom om systemet fr gemenskapernas egna medel (EGT L 130, 31.5.2000, s.
1), as amended by Regulation (EC, Euratom) No 2028/2004 (OJ L 352, 27.11.2004, p. 
1), ndrad genom frordning (EG, Euratom) nr 2028/2004 (EUT L 352, 27.11.2004, s.
1). 7 DG ECFIN manages a diverse number of financial instruments related to its off-budget activity treasury operations. 
1). 7 GD Ekonomi och finans frvaltar ett antal olika finansiella instrument som rr dess finansfrvaltning nr det gller verksamheter utanfr budgeten.
These encompass operations relating to the management of some 2,2 billion euro Ń representing the assets of the ECSC in liquidation and other mandated funds Ń and banking operations (borrowing and lending activities) for which the outstanding EC/Euratom/ECSC in liquidation borrowing/lending position amounted to close to 1,8 billion euro as of the end of 2007. 
De innefattar transaktioner som rr frvaltningen av ungefr 2,2 miljarder euro Đ som utgr tillgngarna hos EKSG under avveckling och vriga medel man ftt i uppdrag att frvalta Đ samt banktransaktioner (upp-och utlning) dr den utestende upp-och utlningen fr EG/Euratom/ EKSG under avveckling uppgick till nstan 1,8 miljarder euro i slutet av 2007.
The Member States should credit resources to these accounts, which shall be kept free of charge8. 
Medlemsstaterna ska kreditera egna medel p dessa konton, som ska vara avgiftsfria8.
Ľ On the first working day of each month, one twelfth of the relevant totals in the budget should be credited to the account for the VAT and GNI resources9. 
Ľ Den frsta arbetsdagen i varje mnad ska en tolftedel av de belopp som redovisas i budgeten krediteras kontot fr moms-och BNI-medel9.
Ľ The Commission should draw on the sums credited to the accounts to the extent necessary to cover its cash resources requirements arising from budgetary implementation10. 
Ľ Kommissionen fr disponera ver de belopp som krediterats kontona i den utstrckning som r ndvndig fr att tcka dess likviditetsbehov i samband med genomfrande av budgeten10.
8 Articles 6(1) and 9(1) of Regulation (EC, Euratom) No 1150/2000 as amended. 
8 Artiklarna 6.1 och 9.1 i rdets frordning (EG, Euratom) nr 1150/2000 i dess ndrade lydelse.
9 Article 10(3) of Regulation (EC, Euratom) No 1150/2000 as amended. 
9 Artikel 10.3 i rdets frordning (EG, Euratom) nr 1150/2000 i dess ndrade lydelse.
10 Article 12(1) of Regulation (EC, Euratom) No 1150/2000. 
10 Artikel 12.1 i rdets frordning (EG, Euratom) nr 1150/2000.
Special Report No 5/2009 Ń The CommissionŐs treasury management DIAGRAM 1 OVERVIEW OF THE COMMISSIONŐS TREASURY MANAGEMENT SYSTEM Source: European Court of Auditors. 
Srskild rapport nr 5/2009 Đ Kommissionens likviditetsfrvaltning DIAGRAM 1 VERSIKT VER KOMMISSIONENS SYSTEM F R LIKVIDITETSF RVALTNING Klla: Europeiska revisionsrtten.
9 Financial Regulation and Implementing Rules Treasury Management Own resources Regulation Member States EU institutions Planning Risk Forecasting management Beneficiaries Suppliers DG BUDG Planning Risk Forecasting management Financial institutions Receipts Payments Bank accounts and asset management DG BUDGŐs internal control system Receipts Payments Bank accounts DG ECFINŐs internal control system Special Report No 5/2009 Ń The CommissionŐs treasury management 
9 Budgetfrordningen och genomfrandebestmmelserna Likviditetsfrvaltning Frordningen om egna medel Medlemsstater EU-institutioner Planering Riskhantering Budgetering Mottagare Leverantrer GD Budget Planering Riskhantering Budgetering Finansinstitut Inbetalningar Utbetalningar Bankkonton och kapitalfrvaltning GD Budgets system fr internkontroll Inbetalningar Utbetalningar Bankkonton GD Ekonomi och finans system fr internkontroll Srskild rapport nr 5/2009 Đ Kommissionens likviditetsfrvaltning
BOX 2 10 SUMMARY OF THE MAIN TASKS OF THE COMMISSIONŐS TREASURY MANAGEMENT Treasury planning and forecasting Ľ Cash flow forecasts (estimates of inflows and outflows) Ľ Drawing from own resources accounts (treasury and central bank accounts) Management of receipts and payments Ľ Maintenance and control of third-party files Ľ Execution and monitoring of payment transactions Ľ Matching the receipts to recovery orders issued by authorising officers Ľ Bank account reconciliations Ľ Foreign exchange operations Management of bank accounts Ľ Opening and closing of bank accounts Ľ Selecting commercial banks (tender procedures) Ľ Checking bank interest and charges Ľ Management of imprest accounts Ľ Management of fiduciary accounts Ľ Management of fines Ľ Management of investments Special Report No 5/2009 Ń The CommissionŐs treasury management 
RUTA 2 10 SAMMANFATTNING AV HUVUDUPPGIFTERNA INOM KOMMISSIONENS LIKVIDITETSF RVALTNING Likviditetsplanering och likviditetsbudgetering Ľ Likviditetsbudgetar (berkningar av inflden och utflden) Ľ Uttag frn konton fr egna medel (konton hos finansfrvaltningarna och centralbankerna) Hantering av inbetalningar och utbetalningar Ľ Underhll och kontroll av register med uppgifter om tredje part Ľ Verkstllande och vervakning av utbetalningstransaktioner Ľ Kontroll av inbetalningar mot betalningskrav som utfrdats av behrig utanordnare Ľ Avstmning av bankkonton Ľ Valutatransaktioner Frvaltning av bankkonton Ľ ppnande och avslutande av bankkonton Ľ Val av affrsbanker (anbudsfrfaranden) Ľ Kontroll av bankers rnta och avgifter Ľ Frvaltning av frskottskonton Ľ Frvaltning av frvaltningskonton Ľ Frvaltning av bter Ľ Frvaltning av investeringar Srskild rapport nr 5/2009 Đ Kommissionens likviditetsfrvaltning
The Court addressed the second question by selecting and examining the main areas of the CommissionŐs treasury management which is implemented by DG BUDG and DG ECFIN. 
Revisionsrtten behandlade den andra frgan genom att vlja ut och granska de huvudomrden inom kommissionens likviditetsfrvaltning som genomfrs av GD Budget och GD Ekonomi och finans.