natgillin/translations-raw huggingface dataset:
CSK er 100 % statsejet, og alle bestyrelsesmedlemmerne er udpeget af de deltagende lokale myndigheder.
As of November 2012 the share had decreased to some 26,5 %.
Som forklaret i Kommissionens afgørelse af 6. maj 2010 om redningsstøtten til CSK (sag N 60/10) modtog CSK redningsstøtte, fordi selskabet ikke længere kunne fungere i sin nuværende form.
The Cypriot authorities have confirmed that CSK operates in an assisted area for regional aid purposes under the derogation of Article 107(3)(c) of the TFEU.
Som følge af liberaliseringen af markedet og nye privatejede slagteriers opdukken på markedet førte det til en udhuling af CSK's markedsandele og den efterfølgende akkumulering af gæld.
According to the financial statements submitted, at the end of 2009 CSK had short-term liabilities of some EUR 19,4 million and had accumulated losses of some EUR 28,6 million.
CSK udviste følgende tegn på at være en kriseramt virksomhed: stigende tab, faldende omsætning, stigende overskudskapacitet, faldende likviditet, voksende gæld og faldende nettoaktivværdi.
The turnover of the company for the year 2009 was approximately EUR 5 million.
I sin afgørelse af 6. maj 2010 fandt Kommissionen ligeledes, at CSK ikke ville kunne genoprettes ved hjælp af sine egne ressourcer, eftersom virksomhedens midler og aktiver var hastigt faldende, og idet virksomheden ikke kunne skaffe sig midler fra pengemarkedet.
The turnover had dropped to some EUR 3,6 million in 2012.
Den negative tendens i CSK's økonomiske udvikling er fortsat lige siden.
Despite its low turnover, the company cannot be regarded as an SME pursuant to the Commission's recommendation concerning the definition of micro, small and medium-sized enterprises [6] because more than 25 % of its voting rights (within the meaning of Article 3(4) of the Annex to that recommendation) is controlled by a public body.
Omsætningen faldt kraftigt til omkring 3,6 mio. EUR i 2012, hvor de akkumulerede tab, og samtidig den negative egenkapital, udgjorde næsten 40 mio. EUR.
CSK is entirely state-owned, and all the members of its Board of Directors are appointed by the participating local authorities.
Den 31. december 2011 havde CSK akkumuleret forfalden gæld til den cypriotiske låneinstitution på omkring 11 mio. EUR, forfaldne betalinger til socialsikrings- og skattemyndighederne på omkring 8,7 mio. EUR og dyrlægeudgifter på omkring 1,3 mio. EUR.
As explained in the Commission Decision of 6 May 2010 relating to the rescue aid to CSK (Case No N 60/10), CSK received rescue aid because it could no longer function under its current form.
RETSGRUNDLAG
The Cypriot authorities have indicated as the main reason that led CSK to its financial situation the fact that, unlike its main competitors, CSK was a state-owned public utility company.
Retsgrundlaget for omstruktureringsstøtten er afgørelse nr. 71.196, dateret den 2. november 2010, som er vedtaget af ministerrådet i Cypern.
This resulted in inflexibility (as regards decision-making and personnel relations), as well as high labour costs and lack of company culture.
Omstruktureringsforanstaltning
The Commission acknowledged in its Decision in Case No N 60/10 that CSK was a firm in difficulty.
Omkostninger pr. november 2010 (mio. EUR)
The annual accounts of the company for the years 2006-2009 confirmed this finding.
Omkostning pr. maj 2013 (mio. EUR)
They showed that the company's income could not cover current expenditures, mainly due to high labour costs.
Godtgørelse til medarbejdere
As a result, the company could not pay back loan instalments and other liabilities.
Betaling af gæld til socialsikringsinstanser
CSK showed the following signs of a firm in difficulty: increasing losses, diminishing turnover, increasing excess capacity, declining cash flow, increasing debt and decreasing net asset value.
Betaling af gæld til afdelingen for interne indtægter
The Commission also found in its Decision of 6 May 2010 that CSK could not recover through its own resources, since its funds and assets were rapidly declining and that it could not obtain funds from market sources.
Betalinger af individuelle pensioner og andre engangsbetalinger til medarbejdere
The negative trend in the economic development of CSK has continued since.
Tilbagebetaling af lån
Turnover plummeted to some EUR 3,6 million in 2012 when accumulated losses, and at the same time negative equity, amounted to almost EUR 40 million.
Konsulenttjenester
By 31 December 2011, CSK had accumulated overdue debt towards the Cypriot Loan Commissioner of some EUR 11 million, overdue payments towards social security and tax authorities of some EUR 8,7 million and veterinary expenses of some EUR 1,3 million.
Private slagterier blev tilladt fra og med 2003 som følge af Cyperns nært forestående indtræden i Den Europæiske Union.
The remaining 44,4 % was to be financed through contributions by CSK itself (cf. recital 26 below).
I planen beskriver man herefter markedet for kødproduktion (produktion pr. kødtype — svin, okse og lam/ged, priser, kvalitet, beskæftigelse, import/eksport, konkurrenter) samt kødforbruget i Cypern (forbrug pr. person, forbrug af importerede produkter, forbrug pr. salgssted — hypermarkeder/slagterier/HORECA/branchen for forarbejdede kødprodukter, branding, kødkvalitet).
However, in their submission of 14 May 2013, the Cypriot authorities indicated that the restructuring costs had meanwhile increased and that, consequently, the amount of the restructuring aid would also be increased to EUR 17,772 million.
Planen indeholder desuden skøn over fremtidsudsigterne for udbud og efterspørgsel på de pågældende markeder.
The breakdown of the restructuring costs according to the Cypriot authorities is as follows:
Slagterimarkedet består af fem aktive virksomheder i Cypern.
Restructuring Measure
Kilde: Veterinærafdelingen, ministeriet for landbrug, naturressourcer og miljø
Cost as of November 2010 (EUR million)
Dyretype
Cost as of May 2013 (EUR million)
Får/geder
Personnel Compensation
Kvæg
Payment of debts towards Social Security Organisms
Svin
Payment of debts towards Section of Internal Income
I alt [7]
Personnel Pension Payments and other one-off payments to staff
Slagteriets navn
The beneficiary's own contribution of EUR 12 million would therefore correspond to 40,3 % of the total updated restructuring costs.
Tallene viser klart det betydelige fald i CSK's markedsandel i de seneste par år.
However, as regards the contraction of a new loan the Cypriot authorities indicated in their submission of 14 May 2013 that under the current economic environment obtaining such a loan must be considered doubtful.
Tilbage i 2005 var CSK's samlede markedsandel stadig helt oppe på 68 %.
RESTRUCTURING PLAN
For så vidt angår kvægslagtning var omstruktureringsplanen baseret på en formodning om, at mindst to nuværende konkurrenter (Cypra og Ayioi Trimithias) havde til hensigt at gå ind på markedet.
The restructuring plan had been prepared in October 2010 and sent to the Commission as part of the notification submitted on 3 November 2010.
Desuden anfører man, at endnu en virksomhed (den pancypriotiske organisation af kvægavlere) har til hensigt at gå ind på markedet.
The reply Cyprus provided on 26 November 2012 included an update as regards relevant financial projections and market data.
Denne organisation kontrollerer 75 % af kvægproduktionen i Cypern.
The original restructuring plan includes the following sections:
Cypra gik ind i dette segment i 2012 og anerkender ligeledes, at Agioi Trimithias og den pancypriotiske organisation af kvægavlere planlægger at gå ind på markedet for kvægslagtning.
Market analysis
Præsentation af støttemodtageren
This section of the restructuring plan begins by explaining the functioning of slaughterhouses in Cyprus.
Bestyrelsen består af 15 medlemmer (6 borgmestre, 5 byrådsmedlemmer og 4 repræsentanter for sammenslutningen af lokale myndigheder).
The plan goes on presenting the meat production market (production per meat type — pork, beef and ovine/caprine, prices, quality, employment, imports/exports, competitors) as well as the meat consumption in Cyprus (consumption per capita, consumption of imported products, consumption per selling points — hypermarkets/butcheries/Horeca/prepared meat products industries, branding, meat quality).
virksomhedens funktion og sammensætningen af dens bestyrelse (kommunale politikere, der har andre prioriteringer og derfor ikke nødvendigvis fokuserer på virksomhedens problemer)
The plan further provides estimates on the future prospects for supply and demand on the markets concerned.
det oprindelige egenkapitalgrundlag
Concerning the slaughter market, there are five companies active in Cyprus.
liberalisering af markedet uden en strategiplan for afhjælpning af relevante udfordringer
The market share of the beneficiary according to the plan was around 31 % in 2010.
høje arbejdskraftomkostninger (overflødigt personale, manglende motivation, lav produktivitet, manglende fleksibilitet ved indgåelse af kontrakter, ingen serviceorienteret kultur osv.)
If the market is broken down by meat category, the market shares were as follows for 2009 and the first eight months of 2010:
lav produktivitet.
Source: Veterinary Department, Ministry of Agriculture, Natural Resources and Environment.
Men virksomhedens faldende markedsandele resulterede i stadig større tab i årenes løb.
Sheep/goats
Planen indeholder en såkaldt SWOT-analyse (Styrker — Svagheder — Muligheder og Trusler) for CSK.
Cattle
Svaghederne omfatter høje produktionsomkostninger, afhængighed af en enkelt aktivitet, mangel på en serviceorienteret kultur og tab af kundetillid i forbindelse med slagteplaner.
Total [7]
Desuden savner virksomheden fleksibilitet, både hvad angår funktion og beskæftigelse.
Year
Hvis virksomheden fungerede som en privat virksomhed med deltagelse af private investorer, ville de relevante beslutninger blive vedtaget af bestyrelsen og generalforsamlingen.
Kofinou Central Slaughterhouse
Endelig har virksomhedens medarbejdere tjenestemandsstatus, hvilket gør, at det er meget vanskeligt og dyrt at afskedige dem.
Polis Chrysochous Municipal Slaughterhouse
Af muligheder nævner man i planen muligheden for at udleje produktionslinjerne til andre virksomheder, forbedring af virksomhedens økonomiske situation gennem salg af fast ejendom samt samarbejde med store aktører på markedet.
It also lost its monopoly of cattle slaughtering, following the market entry of Cypra, but still held over 92 % of market share in this segment.
Omstruktureringsforanstaltninger
Overall, the Cypriot market for animal slaughter shows a general downward trend with a stagnation in 2010, a contraction of 2 % in 2011 and a further contraction of 3,8 % in 2012.
CSK's eget bidrag vil stamme fra i) salg af fast ejendom (7 mio. EUR), hvilket ifølge de cypriotiske myndigheder ikke ville indebære et element af statsstøtte, eftersom prisen ville blive beregnet af en uafhængig vurderingsmand til markedsværdien, og ii) indgåelse af en ny låneaftale (5 mio. EUR).
Name of slaughterhouse
De cypriotiske myndigheder erkendte imidlertid i deres brev af den 14. maj 2013, at det i den aktuelle økonomiske situation måtte anses for tvivlsomt, hvorvidt virksomheden kunne få et sådant lån.
Daily slaughter capacity
Planen indeholder følgende omstruktureringsforanstaltninger:
A + A Slaughterhouses Ltd
Fleksibilitet — Ændring af juridisk status
The figures provided show indeed the considerable fall of CSK's market share in the last few years.
Med henblik på at forbedre fleksibiliteten på alle områder foreslås det i omstruktureringsplanen, at CSK omdannes til en privat virksomhed.
Back in 2005, CSK's overall market share was still as high as 68 %.
Det forventes, at dette vil forbedre fleksibiliteten af virksomhedens beslutningsproces.
This figure had dropped to 41 % in 2008 and to 26,5 % in 2012.
Dette bør også stimulere interessen hos private investorer, der kan indgå i virksomhedens ejerkreds som aktionærer.
This development is largely due to the liberalisation of the market in 2003 and the subsequent entry of privately owned undertakings.
Nedbringelse af virksomhedens passiver
Further, it is argued that another company (Pan-Cypriot Organisation of Cattle Breeders) intends to enter the market.
I henhold til omstruktureringsplanen skal hele virksomhedens gæld til socialsikringsfonden (6,14 mio. EUR ved udgangen af 2012) og til afdelingen for interne indtægter (3,646 mio. EUR ved udgangen af 2012) tilbagebetales.
That organisation controls 75 % of the cattle production market in Cyprus.
Desuden vil virksomheden afdrage forfalden gæld for 13,306 mio. EUR (inklusive det allerede godkendte redningslån på 1,6 mio. EUR).
Cypra eventually entered this segment in 2012 and also acknowledges that Agioi Trimithias and the Pan-Cypriot Organisation of Cattle Breeders are also planning to enter the market for cattle slaughter.
Personale
Presentation of the Beneficiary
Ifølge planen skal alle medarbejdere med tjenestemandsstatus overflyttes til kommunerne, mens det resterende personale afskediges.
CSK was created by Ministerial Decree as a Public Service organisation, aiming at serving several municipalities, including the major cities in Cyprus that had to maintain slaughterhouse facilities.
Under sin nye status vil virksomheden herefter erstatte sine medarbejdere med nye.
The Board of Directors is composed of 15 members (6 mayors, 5 municipal counsellors and 4 representatives by the Community Union).
De nye medarbejdere vil blive ansat under nye lønforhold og pensionsordninger.
As explained before, the competitive position of the company has begun to deteriorate as of the liberalisation of the market in 2003.
Virksomheden vil ligeledes benytte sig af udlicitering af tjenester, når dette er nødvendigt.
According to the Cypriot authorities, the main factors that have contributed to its situation include the following:
Efter planen vil virksomhedens medarbejdere efter omstruktureringen bestå af blot 9 i ledende stillinger og 67 ansatte/arbejdstagere.
functioning of the company and composition of its Board of Directors (municipal officials that have other priorities and therefore do not necessarily focus on the company's problems);
CSK's udgifter til alle de relevante foranstaltninger vil andrage 6,68 mio. EUR fordelt på udgifter til personalegodtgørelser (3,34 mio. EUR) og betaling af pensionsrettigheder (3,34 mio. EUR).
initial equity base;
Når planen gennemføres, regner man med en betydelig reduktion af lønudgifterne.
liberalisation of the market, without a strategic plan to face relevant challenges;
Kompenserende modydelser
heavy labour costs (superfluous personnel, lack of motivation, low productivity, lack of flexibility in terminating contracts, no service-oriented culture, etc.);
I planen foreslås følgende modydelser:
low productivity.
CSK forpligter sig til ikke at udvide sine aktiviteter til andre tilknyttede markeder (handel med kød, oprettelse af faciliteter til udskæring af kød) i en periode på tre år.
The management of the company tried to tackle some of these problems, with some positive results.
CSK forpligter sig til ikke at ajourføre sin teknologi til slagtning af svin gennem indkøb af en linje til bedøvelse af svin ved hjælp af kuldioxid i en periode på tre år.
However, the fall of the company's market shares resulted in increasing losses over the years.
Ifølge de cypriotiske myndigheder vil det ikke være muligt for CSK at reducere sin kapacitet.
The plan provides a SWOT analysis (strengths — weaknesses — opportunities and threats) for CSK.
STANDSTILL-FORPLIGTELSE
Further, the company lacks flexibility as regards its functioning, as well as employment.
Ifølge de cypriotiske myndigheder kan omstruktureringsstøtten først tildeles, efter at Kommissionen har givet sit tilsagn.
If the company was functioning as a private company, with a participation of private investors, then the relevant decisions would be adopted by the Board of Directors and its general assembly.
ÅRSBERETNINGER
Finally, the employees of the company have a civil servant status, which makes their dismissal extremely difficult and costly.
De cypriotiske myndigheder har forpligtet sig til at indsende regelmæssige rapporter om gennemførelsen af omstruktureringsplanen.
The threats include the entry of new players into the market, the expected increase in imports of meat from other EU Member States, due to lower prices and better quality of imported products, which would lead to a reduction in slaughters in Cyprus, the fall of animal-breeding activities in Cyprus and the high production costs.
KLAGE
As opportunities, the plan recognises the possibility to lease production lines to third companies, the improvement of the company's financial situation through the sale of real estate, as well as the collaboration with big players in the market.
Den 20. januar 2011 indgav Cypra, en konkurrent til CSK, en klage.
Restructuring measures
I klagen hævdede man, at støttemodtageren for nylig havde modtaget støtte ved flere forskellige lejligheder.
The total cost for the restructuring of the company amounted initially to approximately EUR 27 million.
Man hævede specifikt, at CSK har modtaget følgende støtte:
55,6 % of that amount would have been provided by the state, whereas the company's participation would have represented the remaining 44,4 % (EUR 12 million).
støtte i form af statens fortsatte overbærenhed med forsinkelser i betalingen af skyldige beløb på omkring 29 mio. EUR såsom gæld til skattevæsenet og socialsikringsordningen, lån ydet af låneinstitutionen, påløbne renter samt beløb i form af slagteafgifter.
However, as explained in recital 25 above, the Cypriot authorities indicated in their submission of 14 May 2013 that the restructuring costs had meanwhile increased to some EUR 29,8 million while CSK's contribution will stay the same.
ændring af lokalplanen for CSK's grund fra beregnet til landbrugsformål til industriformål i marts 2007
CSK's own contribution will be collected from (i) the sale of immovable property (EUR 7 million), which, according to the Cypriot authorities, would be devoid of a State aid element, since the price will be calculated at the market value by an independent valuator; and (ii) the contraction of a new loan agreement (EUR 5 million).
et lån på 512850 EUR fra sammenslutningen af kommuner ydet i december 2007
The Cypriot authorities however also acknowledged in their submission of 14 May 2013 that under the current economic environment obtaining such a loan must be considered doubtful.
redningsstøtten på 1,6 mio. EUR, som Europa-Kommissionen godkendte i maj 2010, og som ifølge klageren ikke ville være blevet godkendt, hvis ikke Cypern havde undladt at offentliggøre materielle oplysninger, herunder navnlig den tidligere tildeling af statsstøtte.
The plan foresees the following restructuring measures:
Kommissionen gav derfor de cypriotiske myndigheder mulighed for at fremsætte deres bemærkninger til påstandene om tildeling af støtte, jf. betragtning 51, litra a) og c), ovenfor.
It is expected that this will improve the company's flexibility as regards its decision-making.
I deres svar af 4. marts 2011 fremlagde de cypriotiske myndigheder ikke tilstrækkelige oplysninger, der kunne påvise, at den fortsatte overbærenhed med forsinkelserne i betalingerne af skyldige beløb ikke udgør statsstøtte.
This should also stimulate interest by private investors, who could enter into the shareholding of the company.
For så vidt angår lånet på 512850 EUR anførte de cypriotiske myndigheder, at som følge af en negativ udtalelse fra den cypriotiske statsstøttekommissær tilbagebetalte CSK lånet til sammenslutningen af kommuner med renter i form af overdragelse af ejerskab til jord.
Finally, the change in the employees' status will make hiring and laying-off of staff easier.
KOMMISSIONENS AFGØRELSE AF 20.
Reduction of the company's liabilities
APRIL 2011
The restructuring plan foresees the full payment of the company's debts to the Social Securities Fund (EUR 6,14 million as of end 2012) and to the Section for Internal Income (EUR 3,646 million as of end 2012).
Ved afgørelse af 20. april 2011 besluttede Kommissionen at iværksætte proceduren efter artikel 108, stk. 2, i TEUF.
Further, the company will pay off mature debts amounting to EUR 13,306 million (including the already approved rescue loan of EUR 1,6 million).
Den konkluderede navnlig, at for så vidt angår omstruktureringsstøtten er alle betingelser i artikel 107, stk. 1, prima facie opfyldt.
The overall cost of this measure is calculated at approximately EUR 23,1 million.
Man fandt ligeledes, at der var tegn på, at der kunne være tildelt anden støtte i form af: i) statens fortsatte overbærenhed med forsinket betaling af skyldige beløb, ii) lånet på 512850 EUR fra sammenslutningen af kommuner, iii) den påståede støtte i forbindelse med statsgaranterede obligationer og iv) kommunernes overtagelse af eksisterende medarbejdere og de tilhørende pensionsforpligtelser.
Furthermore, the Cypriot authorities confirmed in their submission of 14 May 2013 that outstanding liabilities towards the Veterinary Service will be paid off gradually after the restructuring.
CYPERNS BEMÆRKNINGER TIL KOMMISSIONENS AFGØRELSE AF 20.
Personnel
APRIL 2011
The plan foresees the migration of all employees with civil servants status to municipalities and the laying-off of the remaining personnel.
Statens overbærenhed med forsinkelser i betalingen af skyldige beløb
The company under its new status will then replace its personnel with new employees.
I deres svar anfører de cypriotiske myndigheder, at adskillige offentlige myndigheder såsom afdelingen for interne indtægter og afdelingen for social sikring tidligere havde opnået domstolskendelser, hvori CSK blev beordret til at tilbagebetale sin gæld til de relevante myndigheder.
New employees will be engaged under new salary conditions and pension schemes.
Så under de nuværende retsforskrifter kan kendelserne imod CSK ikke håndhæves.
It is foreseen that following the restructuring of the company, the personnel will be comprised by only 9 management posts and 67 employees/workers.
Det anføres videre, at som følge af den manglende mulighed for at håndhæve retskendelserne imod CSK og i lyset af den igangværende omstruktureringsproces vil myndighederne ikke tage yderligere skridt, inden omstruktureringsprocessen er afsluttet.
The cost of all the relevant measures for CSK will amount to EUR 6,68 million, broken down between costs for personnel compensation (EUR 3,34 million) and payment of pension rights (EUR 3,34 million).
Det bemærkes ligeledes, at enhver anden foranstaltning med henblik på at inddrive den pågældende gæld ikke ville føre til inddrivelse af nogen beløb.
It is foreseen that once the plan is put into effect, the salary costs will be drastically reduced.
De cypriotiske myndigheder konkluderer, at deres beslutning om at yde omstruktureringsstøtten til CSK er bevis for statens hensigt om at få betalt CSK's gæld til de forskellige statslige instanser.
Compensatory measures
Sammenslutningen af kommuners tildeling af et lån på 512850 EUR
The plan proposes the following compensatory measures:
De cypriotiske myndigheder tilføjer, at CSK tilbagebetalte beløbet til sammenslutningen af kommuner med renter den 15. januar 2010 i form af overdragelsen af ejendomsretten til jord til en værdi af 580000 EUR.
commitment by CSK not to extend its activities to other associated markets (meat trade, creation of facilities for meat slicing) for a period of three years,
Vurderingen af jorden blev foretaget af afdelingen for matrikelregistret og landmåling, der betragtes som statens officielle vurderingsinstans.
commitment by CSK not to upgrade its technology for the slaughter of pigs, with the purchase of a line for the stunning of pigs with the use of carbon dioxide, for a period of three years,
De cypriotiske myndigheder anfører, at renterne på 67150 EUR svarer til en årlig rentesats på 6,12 %, hvis der ligeledes tages højde for den årlige kapitalisering.
commitment by CSK, for a period of three years, not to have recourse to aggressive actions for increasing its market shares to the levels above the ones that it held in 2009.