natgillin/translations-raw huggingface dataset:
Following these rules, in the case of visitnorway.com, none of the development costs have therefore been capitalised.
Stoga je poslovni model IN-a uključivao 4 milijuna NOK troškova razvoja kao troškove ulaganja.
In addition, the Norwegian authorities explain that in 2015 a new cloud based DMS platform for visitnorway.com will be implemented.
Norveška su tijela dostavila informacije kojima potvrđuju da je riječ o razumnoj raspodjeli troškova razvoja.
The current platform with all content, routines, software licences etc., will remain in place until the end of 2015 and then be discontinued.
IN je osobito obavijestio Tijelo da je na temelju pregleda 15766 uredničkih stranica i 19000 uvrštavanja izračunano da je 84,3 % svih pregleda stranica definirano kao generički marketing, dok 15,7 % svih pregleda stranica čine poslovna uvrštavanja od 23. ožujka 2014. do 23. ožujka 2015.
Only text and photos will be moved to the new platform and no value will remain with the old technical platform due to the technical evolution in the market.
Stoga bi najveći dio troškova razvoja trebalo dodijeliti negospodarskim uslugama platforme.
Therefore, according to IN, there is no economic reason to capitalise IT projects such as visitnorway.com.
Na temelju navedenih dostavljenih informacija, Tijelo napominje da je postotak troškova razvoja dodijeljenih gospodarskim uslugama IN-a veći od 20 %, što je više od stvarnog udjela troškova povezanih s promidžbom posebnih sadržaja kako je prethodno navedeno.
The Authority accepts this argument given that the Norwegian accounting standards allow for the non-capitalisation of these types of costs.
Tijelo stoga zaključuje da je dodjela 4 milijuna NOK poslovnom modelu sporazuma o povlaštenom partnerstvu razumna i opravdana.
The Authority considers that to the extent that all companies in Norway are entitled not to capitalise these types of costs, even if this fact could be considered as an advantage, it is not selective.
Međutim, podnositelj pritužbe tvrdi da bi u troškove razvoja trebali biti uključeni dijelovi troškova povezanih s uspostavljanjem same platforme 2007.
The measure (the possibility not to capitalise a cost) is open to all sectors of the economy, all forms of companies and all forms of production.
IN potvrđuje da ti troškovi nisu uključeni u izračun troškova.
Therefore, when incurring expenses covered by the NRS 19 rule, the measure would constitute neither a selective advantage nor State aid [85].
IN tvrdi da je platforma već postojala prije potpisivanja sporazuma o povlaštenom partnerstvu i da su RTZ-ovi i AUO-ovi već imali sklopljene sporazume o suradnji na temelju kojih su plaćali godišnju naknadu za partnerstvo kojom se pridonosilo uspostavljanju platforme.
Regarding the general operating costs for the period 2013-2018, an hourly full cost methodology is applied by IN to allocate the different costs [86].
Nadalje, početni troškovi nisu bili uključeni jer nisu bili kapitalizirani [83], što je dopušteno norveškim računovodstvenim standardima (NRS 19.).
This methodology is based on the guidelines cited in recital 73 above, adopted in 2011 and applied since.
Standard NRS 19. odnosi se na relevantne izravne troškove i kapitalizaciju troškova.
According to this methodology, the price for services is based on the number of hours devoted by employees to provide such services [87].
Prema tom standardu, nematerijalna imovina, odnosno nemonetarna imovina bez fizičkog sadržaja, koju društvo upotrebljava u proizvodnji ili prodaji robe i usluga, ne mora biti kapitalizirana.
IN's hourly costs contain direct personnel costs for the person carrying out the work, and the overhead costs that are necessary to ensure that that person is able to do his/her job [88].
Stoga, u skladu s tim pravilima, nijedan dio troškova razvoja platforme visitnorway.com nije kapitaliziran.
Overhead costs include rent, office, telephony, management, and joint services such as finance, IT, HR, etc.
Osim toga, norveška tijela objašnjavaju da će 2015. biti uvedena nova platforma SUO-a u oblaku za visitnorway.com.
IN increases the cost per hour 3 % every year from 2014 onwards to ensure that all costs continue to be covered [89].
Postojeća će se platforma sa svim sadržajima, rutinama, softverskim licencijama itd. upotrebljavati do kraja 2015., kada će biti ukinuta.
Applying this methodology, IN ensures that the different projects are funded by the remuneration from individual clients, covering the costs spent by IN on providing them with the service.
Na novu će se platformu premjestiti samo tekstovi i fotografije, a stara će tehnička platforma ostati bez vrijednosti zbog tehničkog razvoja tržišta.
Accordingly, it is the Authority's view that this, at least in the present case, is a sufficient methodology for allocating common costs.
Stoga, prema mišljenju IN-a, ne postoje gospodarski razlozi za kapitalizaciju projekata informacijskih tehnologija kao što je visitnorway.com.
The Authority observes that during the pilot study (2012-2013), the hourly cost assigned to accounts of the two pilot studies was lower than the standard full cost hourly rate established by IN.
Tijelo prihvaća taj argument jer je norveškim računovodstvenim standardima omogućeno da se te vrste troškova ne kapitaliziraju.
However, this reduced hourly fee was offset by taking into account the time devoted by the RTBs and the DMOs to provide content, feedback and assistance in developing the new structure [91].
Tijelo smatra da, ako je svim društvima u Norveškoj omogućeno da ne kapitaliziraju te vrste troškova, čak i ako bi se ta činjenica mogla smatrati prednošću, ona nije selektivna.
Regarding the allocation of technical costs, IN uses a methodology based on ‘cost per page view’ [92].
Mjera (mogućnost da se trošak ne kapitalizira) je na raspolaganju svim gospodarskim sektorima, svim oblicima društava i svim oblicima proizvodnje.
According to this methodology, IN calculates the cost per page view on the platform and thereafter calculates the share of the technical costs that should be paid by the RTBs/DMOs based on their actual share of page views.
Stoga, u slučaju nastanka rashoda obuhvaćenih pravilom iz NRS-a 19., mjera ne bi bila selektivna prednost ni državna potpora.
It is the Authority's view that this methodology enables IN to appropriately allocate costs between generic marketing and commercial services.
[85]
IN's business plan foresees to charge for the economic services provided to the RTBs and DMOs according to this methodology until 2018.
U pogledu općih troškova poslovanja za razdoblje od 2013. do 2018., IN za raspodjelu različitih troškova primjenjuje metodologiju cjelokupnog troška po satu.
Therefore, the Authority is of the view that there is an objective and transparent cost allocation mechanism in place which enables IN to safeguard that only revenues from economic activities is used to cover the costs related to their operations (including incremental costs and an appropriate share of the common costs).
Ta se metodologija temelji na smjernicama iz prethodne uvodne izjave 73., donesenima 2011. i u primjeni od te godine.
Separation of accounts
Cijena usluga u skladu s tom metodologijom temelji se na broju sati koje je zaposlenik posvetio pružanju tih usluga [87].
During the formal investigation procedure, the Norwegian authorities have provided the Authority with further information on the accounting system within IN.
Troškovi IN-a po satu uključuju izravne troškove osoblja za osobu koja obavlja posao i opće troškove potrebne kako bi se osiguralo da ta osoba može obavljati svoj posao.
The annual accounts of IN contain consolidated accounts for the company, including profit and loss, balance sheet and notes pursuant to the Norwegian Accounting Act.
U opće troškove uključeni su troškovi najma, ureda, telefona, upravljanja i zajedničkih službi kao što su financije, informacijske tehnologije, ljudski potencijali itd.
These accounts are audited by an external auditor, approved by the general assembly of IN and filed with the Norwegian national business register.
IN povećava trošak po satu za 3 % svake godine od 2014. nadalje te time osigurava daljnje pokrivanje svih troškova.
These consolidated accounts can be disaggregated into eight different sub-accounts, one for each of the activities/programmes carried out by IN (loans, funds, projects etc.).
[89]
These sub-accounts have their own profit and loss as well as balance sheet accounts.
IN primjenom te metodologije osigurava financiranje različitih projekata iz naknada pojedinačnih klijenata kojima se pokrivaju troškovi IN-a povezani s pružanjem usluge klijentu.
Visitnorway.com is included in the account for project activities.
Prema tome, stajalište je Tijela da je barem u ovom slučaju riječ o dostatnoj metodologiji za raspodjelu zajedničkih troškova.
Furthermore, IN has explained that each individual project — like visitnorway.com — has a specific sub-account.
Tijelo primjećuje da je tijekom pilot-studije (2012. – 2013.) trošak po satu dodijeljen računima dviju pilot-studija bio manji od standardnog cjelokupnog troška po satu koji je utvrdio IN.
In particular, the projects have separate project numbers for commercial external activities [93].
Međutim, ta je smanjena satnica bila poravnana uzimajući u obzir vrijeme koje su RTZ-ovi i AUO-ovi posvetili osiguravanju sadržaja, povratnih informacija i pomoći pri razvoju nove strukture.
In this manner, it is ensured that the revenues and costs of all activities of IN can be properly classified and allocated.
[91]
Visitnorway.com has four project accounts between which IN splits all costs and revenues relating to operating the platform [94].
U pogledu raspodjele tehničkih troškova, IN primjenjuje metodologiju koja se temelji na „trošku po pregledu stranice”.
The four project sub-accounts are: (i) editorial operating services external consultants (ii) upgrade and maintenance services external consultants, (iii) technical operation external services, and (iv) new structure external services [95].
IN u skladu s tom metodologijom izračunava trošak po pregledu stranice na platformi i nakon toga udjel tehničkih troškova koje bi RTZ-ovi i AUO-ovi trebali platiti na temelju stvarnog udjela pregledanih stranica.
The costs and revenues of premium agreements are codified in the new structure external services project account [96].
Stajalište je Tijela da se tom metodologijom IN-u omogućuje prikladna raspodjela troškova na usluge generičkog marketinga i komercijalne usluge.
These four project sub-accounts contains costs and revenues for the visitnorway.com platform as a whole.
U poslovnom planu IN-a predviđena je naknada za gospodarske usluge pružene RTZ-ovima i AUO-ovima u skladu s tom metodologijom do 2018.
Economic and non-economic services costs and revenues are clearly identified, but codified together.
Stoga je stajalište Tijela da je uspostavljen objektivan i transparentan mehanizam za raspodjelu troškova na temelju kojeg IN može zajamčiti da se samo prihodi od gospodarskih djelatnosti upotrebljavaju za pokrivanje troškova povezanih s njihovim obavljanjem (uključujući dodatne troškove i prikladan udjel zajedničkih troškova).
The Authority has not found any indication that costs and revenues have not been correctly identified as economic or non-economic.
Odvajanje računa
It can be concluded therefore, that there is no formal separation of accounts, but costs and revenues of the different kind of services can still be clearly identified.
Tijekom službenog istražnog postupka norveška su tijela dostavila Tijelu daljnje informacije o računovodstvenom sustavu IN-a.
During the formal investigation procedure [97], IN has committed to increase the transparency of its accounting system regarding economic activities related to the tourism sector and it has committed to maintain more detailed accounts as from 1 January 2014.
Godišnji računi IN-a sadržavaju konsolidirane račune za društvo, uključujući dobit i gubitak, bilancu i bilješke u skladu s norveškim Zakonom o računovodstvu.
In order to ensure additional transparency in its current accounting system, IN will review the four accounts already existing within the visitnorway.com project account.
Te račune revidira vanjski revizor kojeg je odobrila glavna skupština IN-a i koji je upisan u norveški nacionalni poslovni registar.
The costs and revenues in each of the four accounts will be further separated between economic and non-economic activity.
Konsolidirani računi mogu se podijeliti na osam različitih podračuna, po jedan za svaku djelatnost/svaki program koje provodi IN (zajmovi, sredstva, projekti itd.).
Consequently, formal separation of accounts will exist from January 2014.
Ti podračuni imaju vlastite račune dobiti i gubitka te bilance.
The Authority considers that accurate and formal separation of account as of 1 January 2014 will be sufficient to prevent cross subsidisation of economic services provided through the premium partnership agreements.
Platforma visitnorway.com uključena je u račun za projektne djelatnosti.
The Authority notes that prior to 2014, IN only provided economic services to the pilot project customers, and from 1 January 2014, IN offered the pilot project customers the same prices as those applicable in the rest of the premium agreements.
Nadalje, IN je objasnio da svaki pojedinačni projekt, kao što je visitnorway.com, ima poseban podračun.
The Authority underlines that the fact that creating eight accounts is actually possible, illustrates that the current accounts are already sufficiently transparent.
Projekti posebno imaju odvojene brojeve projekta za komercijalne vanjske djelatnosti [93].
The Authority thus considers that the accounting system implemented by IN until the current date allows for the separation of the costs of the economic and non-economic services with a sufficient degree of accuracy, even though there is no formal separation of the accounts between the economic and non-economic services.
Time se osigurava pravilna klasifikacija i raspodjela prihoda i troškova svih djelatnosti IN-a.
In conclusion, the Authority takes note of the proposal offered by the Norwegian authorities and it concludes that the current accounting system already allows to identify the different costs and revenues of the economic and non-economic services provided through visitnorway.com and that there is no evidence of cross-subsidisation from non-economic to economic activities.
Visitnorway.com ima četiri projektna računa na koje IN dijeli sve troškove i prihode povezane s radom platforme.
The alleged profits foregone
Četiri su podračuna za projekte: i. vanjski savjetnici za uredničke operativne usluge, ii. vanjski savjetnici za usluge nadogradnje i održavanja, iii. vanjske usluge povezane s tehničkim radom i iv. vanjske usluge povezane s novom strukturom.
Public companies must behave in the market as ordinary economic operators [98].
Troškovi i prihodi sporazuma o povlaštenom partnerstvu kodificirani su u projektnom računu za vanjske usluge povezane s novom strukturom.
No advantage within the meaning of Article 61(1) of the EEA Agreement is being granted by the State if a private investor can be expected to act in the same way, i.e. when a public company acts in line with the market economy investor principle (MEIP) [99].
[96]
Any business owner or investor will normally require a return on its investment in order to invest in a commercial undertaking [100].
Ta četiri projektna podračuna sadržavaju troškove i prihode za platformu visitnorway.com kao cjelinu.
Such an expectation of profitability represents a normal and expected business cost for the undertaking.
Troškovi i prihodi od gospodarskih i negospodarskih usluga jasno su utvrđeni, ali su kodificirani zajedno.
Consequently, no advantage financed by state resources is involved when a public company covers costs (variable and an appropriate contribution to common costs) plus an adequate return on the capital investment [101].
Tijelo nije utvrdilo nikakve naznake nepravilnog utvrđivanja troškova i prihoda kao troškova i prihoda od gospodarskih ili negospodarskih djelatnosti.
The Authority has already stated in its Manufacturing Guidelines that: ‘[i]f a public enterprise has an inadequate rate of return, the EFTA Surveillance Authority could consider that this situation contains elements of aid, which should be analysed with respect to Article 61.
Stoga se može zaključiti da ne postoji službeno odvajanje računa, ali da se ipak jasno mogu utvrditi troškovi i prihodi od različitih vrsta usluga.
In these circumstances, the public enterprise is effectively getting its capital cheaper than the market rate, i.e. equivalent to a subsidy’ [102].
Tijekom službenog istražnog postupka [97] IN se obvezao na povećanje transparentnosti svojeg računovodstvenog sustava u pogledu gospodarskih djelatnosti povezanih s turističkim sektorom i na vođenje detaljnijih računa od 1. siječnja 2014.
However, the Authority also recalls that according to the same Guidelines, the investor has a wide margin of discretion and ‘within that wide margin the exercise of judgement by the investor cannot be regarded as involving State aid’.
Kako bi osigurao dodatnu transparentnost svojeg postojećeg računovodstvenog sustava, IN će pregledati četiri računa koja već postoje u okviru projektnog računa za visitnorway.com.
Accordingly, the Authority has assessed the pricing policy of IN regarding the economic services provided under the pilot projects as well as under the premium partnership agreements through the platform visitnorway.com.
Službeno odvajanje računa bit će tako uspostavljeno od siječnja 2014.
The objective is to assess whether IN's business model for the IT services provided within the framework of visitnorway.com new structure (i.e. premium partnership agreements) included a reasonable profit expectation.
Tijelo smatra da će točno i službeno odvajanje računa od 1. siječnja 2014. biti dovoljno za sprječavanje unakrsnog subvencioniranja gospodarskih usluga koje se pružaju na temelju sporazuma o povlaštenom partnerstvu.
The Norwegian authorities have explained [104] that IN's pricing policy ensures that all relevant costs are covered and a reasonable profit obtained by the revenues from the economic activities [105].
Tijelo napominje da je prije 2014.
Even if they consider that IN's activities in this sector are not economic in nature, the commercial agreements are designed to cover all costs as well as to generate a profit for IN.
IN pružao gospodarske usluge samo korisnicima pilot-projekta i da od 1. siječnja 2014.
Based on the cost allocation methodology described above, see recitals 108 to 122 above, the Norwegian authorities have explained the price model used during the pilot projects and the premium partnership agreements, in order to show that the prices for the provision of web infrastructure and related services to the RTBs and the DMOs are sufficient to generate a reasonable return.
IN korisnicima pilot-projekta nudi cijene jednake onima koje se primjenjuju u preostalim sporazumima o povlaštenom partnerstvu.
This profitability is not measured on the platform visitnorway.com as a whole [106], but rather on the profitability of the economic activities (economic services provided to the RTBs and DMOs though the premium and standard agreements).
Tijelo ističe da se činjenicom da je izrada osam računa stvarno moguća pokazuje da su postojeći računi već dovoljno transparentni.
IN's initial business plan for the new structure included revenues from the services provided to RTBs and DMOs under the two types of agreements: (i) premium agreements and (ii) standard agreements.
Stoga Tijelo smatra da je računovodstvenim sustavom koji je IN primjenjivao do tekućeg datuma omogućeno odvajanje troškova gospodarskih i negospodarskih usluga uz dovoljan stupanj točnosti, čak i ako ne postoji službeno odvajanje računa na gospodarske i negospodarske usluge.
Following a detailed assessment of the information provided, there is no evidence that IN does not attempt to obtain a reasonable profit from the commercial agreements, including the premium agreements.
Zaključno, Tijelo prima na znanje prijedlog norveških tijela i zaključuje da je postojećim računovodstvenim sustavom već omogućeno utvrđivanje različitih troškova i prihoda od gospodarskih i negospodarskih usluga koje se pružaju na platformi visitnorway.com i da ne postoji dokaz o unakrsnom subvencioniranju gospodarskih djelatnosti iz negospodarskih.
On the contrary, there is evidence that, in practice, IN expected to obtain a profit on these economic activities over the period 2013 to 2018.
Navodna neostvarena dobit
IN has provided a business case to the Authority based on the estimated costs and revenues associated with the commercial agreements, showing a positive net present value [107], using a discount rate of 7 %.
Javna društva na tržištu moraju se ponašati kao obični gospodarski subjekti [98].
In particular, IN's business model estimated a net profit between [… % and … %] [108].
Država ne daje nikakvu prednost u smislu članka 61. stavka 1.
During the formal procedure, IN has also explained [109] that it is changing to a new cloud-based destination management system (DMS) where it has […].
Sporazuma o EGP-u ako se od privatnog ulagača može očekivati jednako ponašanje, odnosno ako javno društvo djeluje u skladu s načelom ulagača u tržišnom gospodarstvu.
The Authority notes that the comparison between the conduct of a public and private operator must be made by reference to the attitude of a private operator at the time of the investment or development of the business plan, ‘having regard to the available information and foreseeable developments at the time’ [110].
[99]
The changes to visitnorway.com that occurred after the business model of the new structure was drafted are therefore not relevant for the State aid assessment.
Vlasnici poduzeća ili ulagači uobičajeno će zahtijevati povrat svojeg ulaganja kako bi uložili u komercijalnog poduzetnika.
The relevant issue is whether the original business model aimed to obtain profits from providing services to RTBs and DMOs.
Takvo je očekivanje profitabilnosti uobičajen i očekivan poslovni trošak za poduzetnika.
In the analysis of the two pilot projects — during the Pilot Alfa phase — it is stressed by the Norwegian authorities that VisitSørlandet and VisitTrondheim intensively contributed to develop the model and invested significant time in the projects.
Stoga nije riječ o prednosti financiranoj državnim sredstvima kada javno društvo pokriva troškove (varijabilne troškove i prikladan doprinos zajedničkim troškovima) uvećane za odgovarajući povrat kapitalnih ulaganja.
Annex 6 to IN's reply to the opening decision [111] provides a concrete list of the types of extra work performed in the pilots during 2013, while planning a new structure for visitnorway.com.
[101]
Among these extra works performed by the pilot customers, IN refers to: (i) evaluate what content should continue to be part of the platform, (ii) planning of the transition of links from existing solutions to preserve search engine ranking from existing content, (iii) set up/evaluate the basic structure, front page, subpages and folder structure for content that is not their own pages, etc.
Tijelo je u svojim Smjernicama o proizvodnji već navelo sljedeće: „[a]ko javno poduzeće ima neprimjerenu stopu povrata, Nadzorno tijelo EFTA-e može uzeti u obzir da ta situacija sadržava elemente potpore koji bi se trebali analizirati uzimajući u obzir članak 61.
As a consequence, the profitability of the pilot projects cannot be assessed in isolation but only as part of a long-term project.
U tim okolnostima javno poduzeće učinkovito dobiva svoj kapital po stopi nižoj od tržišne stope, odnosno ekvivalentnoj subvenciji”.
The issue is not whether IN would obtain profits in the short term from the pilot projects, but rather whether the new structure and the premium partnership agreements would ensure long-term profitability [112].
[102]