natgillin/translations-raw huggingface dataset:
Payments by Alki LP to Starbucks Corporation under the Cost Sharing Agreement
Alalise litsentsitasuna maksis Alki LP ajavahemikul 2005–2014 äriühingule Starbucks Corporation kohvialaste teadmistega seotud intellektuaalomandi eest keskmiselt [1–10] miljonit eurot aastas (kokku [70–80] miljonit eurot) [69].
As neither Alki LP, nor its partners, have any employees [62], and Starbucks claims that Alki LP is able to perform its role as principal through the CSA, the Commission requested information about the payments under the CSA and the services those payments relate to, as well as the way in which the payments are financed by Alki LP.
Lisaks ühekordsetele litsentsitasudele ja alalisele litsentsitasule maksab Alki LP äriühingu Starbucks Corporation osutatud teenuste eest teenustasusid ja teeb kulude jagamise makseid teatava immateriaalse vara arendamiseks [70].
Starbucks provided the following overview of payments by Alki LP to Starbucks US broken into different types of payment.
Ajavahemikul 2008–2014 maksis Alki LP aastas keskmiselt [1–10] miljonit eurot kulude jagamiseks ja [1–10] miljonit eurot teenustasudena.
Under the CSA, Alki LP makes royalty payments to Starbucks US for the three categories of IP that Starbucks US licenses to Alki LP.
SCTCd ja roheliste kohviubade eest SMBV poolt makstud hinda käsitlev teave
Those royalty payments consist of (i) a buy-in royalty allocated to the brand/trademark rights; (ii) a buy-in royalty allocated to the business format rights; and (iii) a permanent royalty allocated to the coffee knowledge.
Kuna SMBV hangib rohelisi kohviube kontsernisisese tehinguga, täpsemalt ostab neid SCTC-lt, palus komisjon teavet, kuidas määratakse kindlaks selle kontsernisisese tehingu hinnad ja milline on igaks SMBV eelkokkuleppe kohaldamise aastaks kindlaks määratud hind.
The amount of the royalty payment is calculated on the basis of a formula that takes as a starting point the residual profit pool.
Starbucks esitas SCTC bilansi ja kasumiaruande alates 2005. aastast.
The residual profit pool is the sum of the royalties paid by SMBV and Starbucks Coffee BV to Alki LP [63] and income that Alki LP receives from Starbucks Corporation [64].
Tabel 4 sisaldab neis aruannetes esitatud teavet.
From that amount, an arm's-length return for routine functions performed by Alki LP is deducted [65].
Komisjon lisas käesoleva otsuse eesmärgil roheliste kohviubade maksumuse (müüdud kauba maksumuse) juurdehindluse arvutuse, mida SCTC kohaldas.
In this respect, a difference is made between the IP rights for the brand/trademark and the business format, on the one hand, and the coffee knowledge, on the other.
Vastavalt kättesaadavale raamatupidamisteabele, mis algab 2005. aastast, oli roheliste kohviubade maksumusele lisatud keskmine juurdehindlus 2005.–2010. aastal [umbes 3 %] võrreldes keskmiselt [umbes 18 %] juurdehindlusega 2011.–2014. aastal.
With those buy-in payments, the beneficial ownership rights for these two categories of IP for the EMEA region are deemed to be paid off by Alki LP.
Tabel 4
With regard to the coffee knowledge IP, Alki LP pays a permanent royalty of [70-75] % of the residual profit allocated to this IP category to Starbucks US.
SCTC finantsandmed
Starbucks submitted an overview of the permanent royalty and the buy-in payments by [CV 1] and Alki LP for the period 2005-2014.
SCTC müük
With regard to the buy-in payments, [CV 1] paid a total of EUR [1-10] million as buy-in payments for the trademark and business format IP to Starbucks Corporation [66] [67].
[500–600 miljonit]
In December 2006, the CSA was assigned by [CV 1] to Alki LP.
[600–700 miljonit]
From 2007 to 2014, Alki LP paid EUR [1-10] million for the trademark and EUR [20-30] million for the business format IP [68].
[900–1000 miljonit]
This means that, in total, EUR [10-20] million was paid as buy-in payments for the trademark and EUR [20-30] million for the business format IP.
[1,5–2 miljardit]
In 2014, Alki LP transferred the beneficial ownership of the IP rights to Starbucks EMEA Ltd for which it recorded a gain of EUR [1-1,5] billion as other operating income in its profit and loss account.
[1–1,5 miljardit]
With regard of the permanent royalty, Alki LP paid on average EUR [1-10] million a year (EUR [70-80] million in total) over the period 2005–2014 to Starbucks Corporation for the coffee knowledge IP [69].
SCTC müüdud kauba maksumus
In addition to the buy-in and permanent royalty, Alki LP pays service fees for services provided by Starbucks Corporation and cost sharing payments for the development of certain intangible assets [70].
[400–500 miljonit]
Over the period 2008–2014, Alki LP paid on average EUR [1-10] million per year on cost sharing payments and EUR [1-10] million per year on service fees.
[800–900 miljonit]
Information on SCTC and on the prices of green coffee beans paid by SMBV
[700–800 miljonit]
Given that green coffee beans are procured by SMBV through a group transaction, more precisely they are purchased from SCTC, the Commission requested information about how the prices for this intra-group transaction are set and about the price set for each year throughout the application of the SMBV APA.
Brutomarginaal (Müük – müüdud kauba maksumus)
Starbucks submitted the balance sheet and profit and loss accounts for SCTC since 2005.
Müüdud kauba maksumusele kohaldatud brutomarginaal
Table 4 reproduces information contained in those accounts.
[4,5–7,5] %
The calculation of the mark-up on the costs of green coffee beans (COGS) applied by SCTC was added by the Commission for the purpose of this Decision.
[16,5–19,5] %
Based on the accounting information available, which starts at 2005, the average mark-up on the costs of green coffee beans stood at [around 3 %] for the period 2005 to 2010, compared to an average mark-up of [around 18 %] over the period 2011 to 2014.
[19,5–22,5] %
Starbucks submitted that from 2011 onwards, Starbucks adjusted the transfer pricing policy applicable to the sale of green coffee beans to increase the mark-up on product costs given the growing importance of SCTC's operations, especially its increasing expertise in coffee procurement and, more importantly, its ownership and operation of the evolving C.A.F.E. Practices Programme.
Tegevuskulud (v.a eraldised)
The C.A.F.E. Practices Programme was launched in 2004 in conjunction with the opening of SCTC's farmer support centre in Costa Rica to provide an evolving programme where farmers, exporters, and buyers could have an ongoing conversation to (i) improve coffee quality; (ii) provide economic accountability for payments along all levels of the supply chain; (iii) encourage social responsibility in working conditions, protection of workers' rights, and adequate living conditions; and (iv) inspire environmental leadership for growing and processing green coffee beans.
Kasum enne tulumaksu
In order to verify whether the growing operations, which Starbucks invokes to explain the increased mark-up, are confirmed in the accounts, Table 4 also presents the assets of SCTC.
Puhaskasum
Although the total assets have indeed grown significantly since 2010, this is mainly due to increased cash holding.
[20–30 miljonit] [71]
Operating assets net of cash have increased by less than a third over the four years from 2010 to 2014.
Koguvara
The annual reports of SCTC submitted by Starbucks also do not describe in the accompanying notes any difference in risks, functions or assets from 2010 to 2011.
Koguvara, millest on maha arvatud raha ja raha ekvivalendid (sh vabalt kaubeldavad väärtpaberid)
The activities and risks are described in identical terms over this period, i.e. the principal activity of SCTC is according to both annual reports the purchase and sale of high-quality green coffee beans and related activities of quality assurance and operations (logistics, warehousing, blending, decaffeinating, etc.).
Müüdud kauba maksumusele lisatud juurdehindlus
Table 4
[1,5–4,5]
Financial data of SCTC
[4,5–7,5]
SCTC Sales
[16,5–19,5]
[500-600 million]
[13,5–16,5]
[600-700 million]
[19,5–22,5]
[900-1000 million]
Practices programmi ja (ii) põllumajandustootjate tugikeskuste hinnangulised aastased kulud (vt tabel 5).
[1,5-2 billion]
Tabel 5 C.A.F.E.
[1-1,5 billion]
Practices programmi ja põllumajandustootjate tugikeskuste otsesed ja kaudsed kulud
[400-500 million]
Practices programmile omistatud kulud
[800-900 million]
[500000–600000]
[700-800 million]
[100000–200000]
gross margin (Sales — COGS)
[1000000–10000000]
gross margin on COGS
Põllumajandustootjate tugikeskuste kulud
[19,5-22,5] %
[200000–300000]
OpEx (excl. provisions)
[700000–800000]
profit before tax
[400000–500000]
net profit
Kokku
[20-30 million] [71]
Komisjon palus Starbucksil esitada siirdehinnaaruande, mis käsitleb SCTC poolt SMBV-le müüdud roheliste kohviubade hindade kindlaksmääramist.
Total assets net of cash and cash equivalent (incl. marketable securities)
Komisjoni palve täitmiseks esitas Starbucks 13. aprillil 2015 komisjonile ad hoc aruande SCTC siirdehindade kohta.
mark-up on COGS
Esitatud siirdehinnaaruande kohaselt kohaldab SCTC oma tütarettevõtjatelt küsitavate hindade kindlaksmääramisel juurdehindlust, mis lisatakse tema hangitavate roheliste kohviubadega seotud tootekuludele.
[1,5-4,5]
Starbucks analüüsis seda tehingut toidu- ja põllumajandustehnoloogiaga seotud võrreldavate litsentsilepingute alusel;
[4,5-7,5]
hanked: SCTC täidab roheliste kohviubade saamiseks hankefunktsiooni.
[16,5-19,5]
Starbucks analüüsis seda tehingut, kasutades kolmandate isikute vahelisi võrreldavaid hankelepinguid;
As Starbucks invoked the C.A.F.E. Practices Programme to explain the increase in the margin charged by SCTC, the Commission requested Starbucks to provide the costs of that programme and the Farmer Support Centres costs.
Kõikide SCTC poolt eraldi analüüsitud komponentide tulemuste ühendamisel saab roheliste kohviubade koondtulemuse 2005.–2014. aastal, nagu näidatud tabelis 6.
Starbucks provided estimations of the yearly costs of (i) the C.A.F.E.
Tabel 6
Practices Programme; and of (ii) the Farmer Support Centres, presented in Table 5.
Tootekuludele lisatav juurdehindlus
Table 5
Komponent
Practices Expenses
Mediaan
N/A N/A
Ülemine kvartiil
N/A
Hanked
[500000-600000]
Rahastamine
[100000-200000]
Tootekuludele lisatava juurdehindluse koguprotsent
[1000000-10000000]
[7,5–10,5]
Farmer Support Centers costs
[10,5–13,5]
[800000-900000]
SCTC poolt SMBV-le müüdud kohvi tootekuludel põhineva kogu juurdehindluse kombineeritud reaalturuväärtuste vahemik jääb ad hoc siirdehinnaaruande kohaselt [umbes 9 %] alumise kvartiili ja [umbes 21 %] ülemise kvartiili vahele, nii et kogu ajavahemiku 2005–2014 mediaan on [umbes 12 %].
Other C.A.F.E. Practices related costs
Starbucksi sõnul jääb SCTC tegelik realiseeritud brutomarginaal [73] täpselt reaalturuväärtuste vahemikku.
[60000-70000]
Seda tõendab asjaolu, et SCTC müügi brutomarginaali kaalutud keskmine oli 2005.–2014. aastal [ligikaudu 12 %].
[200000-300000]
Komisjon palus Starbucksil esitada need juurdehindluse andmed ja komponendid, mida kasutati komisjonile edastatud 2005.–2014. aasta kvartiil- ja mediaanandmete koostamiseks.
[700000-800000]
Starbucks märkis, et need andmed ei ole kättesaadavad.
[400000-500000]
Starbucks esitas 29. juunil 2015 tõendavat teavet roheliste kohviubade hindade kohta ad hoc siirdehinnaaruandes ja eelkõige nende väärtuste kohta tabelis 6, mille puhul komisjon nõudis alusandmeid.
Over the period 2011-2014, the combined costs of the C.A.F.E. Practices Programme and the Farmer Support Centres present at most [0,5-1] % of the value of the green coffee beans purchased by SCTC [72].
Need lepingud on seotud toiduainete ja jookidega.
In response, Starbucks indicated that the C.A.F.E. Practices Programme should be considered IP of which the value is unrelated to underlying costs.
Starbucksi saadud protsendivahemik on esitatud tabelis 7.
The Commission requested Starbucks to provide the transfer pricing report covering the pricing of green coffee beans sold by SCTC to SMBV.
Starbucks selgitas, et tootmiskuludele lisatava juurdehindluse protsent tabelis 7 „on arvutatud nii, et iga vaatluse keskmine jagati ühe ja vaatluse keskmise vahega“, kuid ei selgitanud, miks tootmiskuludele lisatava juurdehindluse arvutamisel just nii toimiti, kui on täielikult puudu teave äriühingute kulude kohta seoses asjaomaste lepingutega.
According to Starbucks, historically, no transfer pricing documentation has been prepared that covers the relationship between SCTC and SMBV.
Practices programmi kvartiilhaare on 1,4–9,9 %
For the purpose of responding to the Commission's request, Starbucks provided an ad hoc report on the SCTC transfer prices to the Commission on 13 April 2015.
Starbucks esitas 29. juunil 2015 ka SCTC hankefunktsiooni hinnad, mille hindamisel oli kasutatud võrreldavaid tehinguid, mille Starbucks oli kindlaks teinud andmebaaside PowerK ja LIVEDGAR abil.
According to the ad-hoc transfer pricing report provided, SCTC determines the prices to its affiliates by applying a mark-up to the product costs associated with the green coffee beans sourced by it.
Hanketeenustega, mida SCTC osutas SMBV-le, on vastavuses 13 kokkulepet, mille puhul kolmandast isikust ostuagent osutab ostuagenditeenuseid.
In addition, to determine a current arm's-length mark-up on product costs for SCTC for green coffee beans procurement, three separate components were identified: Intellectual Property — C.A.F.E.
Analüüsi tulemused on esitatud protsendina FOB tootekuludest, s.o kliendilt tarnitud toodete eest nõutavatest kuludest.
Practices Programme: SCTC manages the C.A.F.E. Practices Programme and uses valuable know-how that, when incorporated into Starbucks' business operations, ensures consistent supply and supports the Starbucks brand for sustainability.
Esitatud vaatluste mediaan on 6 %.
Starbucks analysed this transaction using comparable licensing agreements relating to food and agricultural technologies.
Starbucks esitab tulemused tootekulude kvartiilhaardena, mis on 4,7–8,0 %.
Procurement: SCTC provides procurement functions for green coffee beans.
Kasutatud vaatlused viitavad täpsemalt kokkulepetele järgmiste lepingupooltega ja vahendustasudele protsendina FOB kuludest (esitatud sulgudes): Aeropostale, Inc (5 %), Ateca Production International, Inc.
Starbucks analysed this transaction using comparable sourcing agreements between third parties.
(7 %), BELL SPORTS CORP.
Starbucks analysed an appropriate return for financing that should be returned to SCTC.
(5 %), F.I.S.
Table 6
(10 %), Mannesmann Pipe&Steel Corporation (2 %), Skin Shoes LLC (8 %), Skin Inc.
Mark-up on product costs
(6 %), TI Sportswear Inc.
Component
(4,7 %) ja WW Mexicana (1 %).
Lower Quartile
Seda võrdleva analüüsi tulemusel saadud väärtuste muudatust ei selgitata ja see ei näi vastavat ühelegi tavapärasele finantskorrektsioonile.
Median
Lõpuks arvutab Starbucks nn rahastamisfunktsiooni hinna, mida SCTC peaks Starbucksi sõnul saama tasuks „rohelise kohvi hoidmise ja netonõuete rahastamise eest omal riisikol ja enda kulul“.
Upper Quartile
Starbucks kohaldab selle tasu arvutamisel SCTC 2014. aasta saadavate arvete ja laovarude suhtes kapitali kaalutud keskmist hinda, mille alusel on tasu [umbes 3 %].
Intellectual Property – C.A.F.E. Practices Program
Selle kasumi arvutamiseks, mida SMBV sai SCTC-lt ostetud roheliste kohviubade röstimiselt, palus komisjon Starbucksil teatada SMBV poolt SCTC-le makstud hinna.
Procurement
Starbucks esitas ülevaate keskmistest hindadest (naela kohta), mida SCTC SMBV-lt nõudis, ja SMBV poolt STCT-le makstud summadest (vt tabel 8).
Financing
Muid makseid ei ole SMBV SCTC-le teinud.
Total % markup on product costs
Tabel 8
[7,5-10,5]
SMBV poolt SCTC-le roheliste kohviubade eest makstud ostusummad
The combined arm's-length range for the total mark-up on product costs charged by SCTC for the coffee sold to SMBV is according to the ad hoc transfer pricing report between a lower quartile of [around 9 %] and an upper quartile of [around 21 %], with a median of [around 12 %], for the overall period 2005 through 2014.
Ostuhind eurodes
According to Starbucks, SCTC's actual realised gross margin [73] falls squarely within the arm's-length range.
Ostumaht naelades
This would be evidenced by the fact that the gross margin over Sales of SCTC stood at [around 12 %] for the years 2005 through 2014, based on a weighted average.
Ühikuhind (eurot nael)
The Commission requested Starbucks to provide the data and the components of the mark-up used to establish the quartile and median figures for the period 2005 through 2014, submitted to the Commission.
[10000000–20000000]
Starbucks indicated that this data is not available.
[1,0000–1,5000]
Starbucks submitted information on 29 June 2015 to substantiate the pricing of green coffee beans in the ad hoc transfer pricing report provided and in particular the figures presented in Table 6 for which the Commission requested the underlying data.
[1000000–10000000]
Contrary to what was indicated in the table provided by Starbucks on 13 April 2015, the values in the table regarding the C.A.F.E. Practices Programme 1,4 % and 9,9 % are not the lower quartile (25th quartile) and the upper quartile (75th quartile).
[20000000–30000000]
Rather, they would be the two extreme values, i.e. lowest value and highest value, of a comparison of licence agreements.
[30000000–40000000]
In its submission of 29 June 2015, Starbucks identified eleven licence agreements relating to technology licensing, which they consider comparable to the C.A.F.E. Practices Programme.
[40000000–50000000]
Those agreements relate to food and beverage products.
[2,0000–2,5000]
The range of percentages that Starbucks arrives to is presented in Table 7.
[60000000–70000000]
Starbucks explained that ‘Percentage Mark-up on Product Cost’ in Table 7 ‘is calculated by the average of each observation divided by one minus the average of the observation’, although there is no explanation as to why that step was taken to calculate a mark-up on product costs in complete absence of information or consideration on the costs of the companies to the respective agreements.
[1,5000–2,0000]
Table 7 Explanation by Starbucks of previously provided data on C.A.F.E.
Starbucksi kauplustega seotud teave ja arvud
Practices Programme pricing interquartile range of 1,4 % to 9,9 %
SMBV turustatavad tooted, mille on tootnud SMBV ise või mille ta on ostnud teistelt tarnijatelt, müüakse kauplustele.
In its submission of 29 June 2015, Starbucks also provided a pricing of the procurement function of SCTC estimated by using comparable transactions identified by Starbucks using the PowerK database and LIVEDGAR database.
Osa kauplusi on sõltumatud ja osa kuulub Starbucksile.
Thirteen agreements whereby buying agency services are provided by a third-party buying agent are considered consistent with the procurement services that SCTC provided to SMBV.
Komisjon palus teavet, et kontrollida, kas kontsernile kuuluvate ja sõltumatute kaupluste suhtes kohaldatakse erinevaid kaubandustingimusi.
The results of the analysis are presented as percentages of ‘Free on Board’ product costs, which is the costs charged to the client for delivered products.
Starbucks esitas Starbucksi kauplustega seoses teavet erinevate litsentsimisprogrammide ja sobivuskriteeriumide kohta Starbucksi kaupluste arendamiseks Euroopa, Lähis-Ida ja Aafrika piirkonnas, ülevaate nimetatud piirkonna kauplustest ning kaupluste käibeandmed ja nende kaupluste poolt 2012. aastal Starbucks Coffee BV-le makstud litsentsitasude andmed.
The median of the observations presented is 6 %.
Selle teabe kohaselt on litsentsitasude protsent kolme erineva litsentsimisprogrammi (sõltumatud geograafilise litsentsi saajad, äriühingule kuuluvad geograafilise litsentsi saajad ja müügikanali litsentsi saajad) käibest riigiti erinev, vahemikus [5–10] %.
Starbucks presents the result in terms of an interquartile range of product costs from 4,7 % to 8,0 %.
Teave Starbucksi teiste röstimisettevõtjate kasumlikkuse kohta
In detail, the observations used refer to agreements with the following principals and the commissions as percentage of Free on Board rates specified in the brackets: Aeropostale, Inc.
Komisjon palus Starbucksilt finantsteavet kontserni teiste röstimisettevõtjate, eelkõige avaliku teabe kohaselt Starbucksi kontserni kuuluva äriühingu Starbucks Manufacturing Corporation (edaspidi „SMC“) kasumlikkuse kohta.
(5 %); Ateca Production International, Inc.
Komisjon palus seda teavet seetõttu, et OECD 2010. aasta suunistes soovitatakse kasutada kasumijaotuse reaalturuväärtusele vastavuse kontrolliks siseandmeid [75].
(7 %); BELL SPORTS CORP.
Starbucks märkis, et SMC on kontserni ainus röstimisettevõtja peale SMBV.
(6 %), COLUMBIA SPORTSWEAR CO.
Kuna SMC-l ei ole auditeeritud raamatupidamisaruandeid, esitas Starbucks pro forma raamatupidamisaruanded, mis põhinevad äriühingu sisearuandlusel.
(1,5 %); Designs Apparel Inc.
Starbucksi esitatud andmed on kajastatud tabelis 9.
(5 %); F.I.S.
Komisjon lisas käesoleva otsuse eesmärgil kasumi ja müügi ning kasumi ja tegevuskulude suhtarvud, [76] võttes arvesse, et SMBV eelkokkuleppes on SMBV reaalturuväärtusele vastava tasuna kokku lepitud kasumi suhtarv [9–12] % tegevuskuludest.
Inc.
SMC puhul oli see näitaja neljal viimasel arvestusperioodil ligikaudu 500 %.
(10 %); He-Ro Industries Incorporated (10 %); JONES APPAREL GROUP INC/NINE WEST GROUP INC.
Tabel 9
(10 %); Mannesmann Pipe&Steel Corporation (2 %), Skin Shoes LLC (8 %); Skin Inc.
Ameerika Ühendriikide tootmisettevõtja Starbucks Manufacturing Corporation finantsteave
(6 %); TI Sportswear Inc.
Äriühingu Starbucks Manufacturing Corporation müük
(4,7 %) and WW Mexicana (1 %).
[700000000–800000000]
The interquartile range on these observations is 4 % to 8,5 %.
[1000000000–1500000000]
As in the case of the C.A.F.E.
Müüdud kauba maksumus
Practices Programme pricing, Starbucks indicated that ‘percent of sales is calculated as the percent of FOB divided by one plus the percent of FOB’ [74].
[(500000000)–(600000000)]
This modification of the figures from the comparative analysis is not explained and does not seem to correspond to any customary financial adjustment.
[(800000000)–(900000000)]
Finally, Starbucks calculates the pricing of what is presented as a financing function and which SCTC should earn as a return according to Starbucks for ‘holding green coffee and financing of net receivables for its own risk and account’.
[(700000000)–(800000000)]
This return is calculated by Starbucks by applying a weighted average cost of capital (‘WACC’) to the account receivables and inventory stock of SCTC for 2014 and is on this basis set at [around 3 %].
Muu tulu
Finally, to calculate the profits that SMBV generated on the roasting of the green coffee beans purchased from SCTC, the Commission requested Starbucks for the price paid by SMBV to SCTC.
[100000–200000]
Starbucks provided an overview of the average prices (per pound) charged by SCTC to SMBV and the amounts paid by SMBV to SCTC, which are presented in Table 8.
[600000–700000]
No other payments have been made by SMBV to SCTC.
[300000–400000]
Table 8
[1000000–10000000]
Amounts paid by SMBV to SCTC for the purchase of green coffee beans
Mahaarvamised
Purchases from SCTC
[(40000000)–(50000000)]
Purchase value in EUR
[(60000000)–(70000000)]
Purchase volume in Pounds
[(70000000)–(80000000)]
Unit price in EUR/lbs
[(80000000)–(90000000)]
[10000000 — 20000000]
sellest palgad
[1,0000 — 1,5000]
[(10000000)–(20000000)]
[1000000 — 10000000]
[(20000000)–(30000000)]
[20000000 — 30000000]
[(30000000)–(40000000)]
[30000000 — 40000000]
sellest amortisatsioon
[40000000 — 50000000]
Tulud kokku
[2,0000 — 2,5000]
[100000000–200000000]
[60000000 — 70000000]
[400000000–500000000]
[1,5000 — 2,0000]
[300000000–400000000]
Information and figures on Starbucks Shops
[500000000–600000000]
The products distributed by SMBV, either produced by SMBV or bought by SMBV from other suppliers, are sold to Shops.
Kasumimarginaal (tulu/müük)
Some of the Shops are independent and some are owned by Starbucks.
[20 %–25 %]
The Commission requested information to verify whether there is a difference in the commercial conditions applied to Shops owned by the group and independent Shops.
[30 %–35 %]