natgillin/translations-raw huggingface dataset:
This value should be corrected upon the transfer, even in part, of the securities held or after evaluation by two consultants if the Treasury so requires. The transfer was not accompanied by a payment but by the grant by IRI to the Treasury of an interest-free credit in the same amount.
Prenosu ni sledilo plačilo, temveč je IRI državni blagajni dodelil brezobrestno posojilo v istem znesku.
Because the other shareholders were excluded from the right of option, the established value per share (€0,96) was certified, in accordance with Article 2441 of the Civil Code, by Deloitte and Touche, the auditors of Alitalia. This value was also used to establish the final value of the transfer of 2000 from IRI to the Treasury as provided for by the decree of 27 June 2002 at an amount of approximately €788 million. The decree also provided that the interest-free loan credit would become due at the latest on the date on which IRI's accounts for 2002 were approved.
Zaradi izključitve opcijskih pravic drugih delničarjev in v skladu s členom 2441 civilnega zakonika je revizor Alitalie Deloitte and Touche potrdil vrednost delnice v višini 0,96 EUR. Ta vrednost se je uporabila tudi pri dokončnem vrednotenju vložka IRI v državno blagajno v letu 2000, katere vrednost je bila v uredbi z dne 27. junija 2002 določena na približno 788 milijonov EUR. Uredba je tudi določila, da bo najpoznejši datum zapadlosti brezobrestnega posojila datum odobritve finančnih izkazov IRI za leto 2002.
on State aid No C 4/2003 (ex NN 102/2002) implemented by Italy for WAM SpA
o državni pomoči št. C 4/2003 (prej NN 102/2002), ki jo je Italija odobrila WAM S.p.A.
(notified under document number C(2004) 1812)
(notificirano pod dokumentarno številko C(2004) 1812)
Having regard to the decision [1] by which the Commission initiated the procedure laid down in Article 88(2) of the Treaty in respect of aid No C 4/2003 (ex NN 102/2002),
ob upoštevanju sklepa [1], s katerim je Komisija sklenila uvesti postopek iz člena 88(2) Pogodbe v zvezi s pomočjo C 4/2003 (prej NN 102/2002),
Having called on interested parties to submit their comments pursuant to the provisions cited above and having regard to their comments,
ob pozivu zainteresiranih strank, da predložijo svoje pripombe v skladu z zgoraj navedenimi določbami, in ob upoštevanju njihovih pripomb,
By letter dated 26 July 1999, the Commission received a complaint from a competitor against WAM Engineering Ltd. It was alleged in the complaint that WAM SpA had been granted illegal public subsidies by Italy.
Komisija je v pismu z dne 26.7.1999 prejela tožbo zoper WAM Engineering. Tožbo je predložil konkurent, ki trdi, da je WAM od italijanske vlade prejel nezakonite subvencije.
Requests for information were addressed to the Italian authorities by letters of 5 August 1999 and 10 September 1999.
Italijanskim oblastem so bile v pismih z dne 5.8.1999 in 10.9.1999 poslane zahteve za informacije.
The complainant submitted additional information by letter A/36636 of 2 September 1999.
Tožnik je v pismu A/36636 z dne 2.9.1999 predložil dodatne informacije.
By letter dated 13 December 1999 (D/65224), the Commission communicated to the complainant the reply of the Italian authorities submitted by letter A/37761 of 11 October 1999, and announced that it intended to carry out a formal investigation.
Komisija je v pismu z dne 13.12.1999 (D/65224) tožniku sporočila odgovor italijanskih oblasti, ki so ga le-te predložile v pismu A/37761 z dne 11. oktobra 1999, in navedla svojo namero, da izvede formalno preiskavo.
At the same time, a survey on national support schemes for foreign direct investment outside the EU (FDI) was being carried out by the Commission and was expected to result in a Commission communication on the matter.
Komisija je sočasno izvajala raziskavo o nacionalnih shemah podpor za neposredne tuje naložbe zunaj EU (zunanje NTN), ob koncu katere naj bi izdala sporočilo o tej zadevi.
By letter dated 18 December 2001 (D/55270), the Commission asked Italy for further information following renewed action by the complainant (two reminders were addressed to the Commission by letters A/32799 of 31 March 2000 and A/38320 of 11 October 2000), given that the FDI survey had been postponed by the Commission.
Komisija je v pismu z dne 18.12.2001 (D/55270), zaradi obnovljene dejavnosti tožnika (na Komisijo sta bila naslovljena dva opomina, in sicer v pismu A/32799 z dne 31.3.2000 in v pismu A/38320 z dne 11.10.2000) in ker je Komisija raziskavo o „zunanjih NTN“ preložila, Italijo zaprosila za nadaljnje informacije.
In the light of the information provided by the letters of 20 February 2002 (A/31323) and 27 March 2002 (A/32370), further questions were put to the Italian authorities by letter of 12 April 2002 (D/51694).
Ob upoštevanju informacij, ki so bile predložene v pismih z dne 20.2.2002 (A/31323) in z dne 27.3.2002 (A/32370), so bila italijanskim oblastem v pismu z dne 12.4.2002 (D/51694) zastavljena nadaljnja vprašanja.
The Italian authorities replied by letter of 21 May 2002 (A/33699).
Italijanske oblasti so odgovorile v pismu z dne 21.5.2002 (A/33699).
By letter of 5 June 2002 (D/52840), the Commission informed the Italian authorities that it considered the information submitted to be incomplete and asked for the missing information and further clarification to be provided within 20 working days of receipt of the letter.
Komisija je v pismu z dne 5.6.2002 (D/52840) italijanske oblasti obvestila, da meni, da predložene informacije niso popolne, ter jih zaprosila, da v dvajsetih delovnih dneh od prejema zadevnega pisma dopolnijo manjkajoče informacije in zagotovijo dodatna pojasnila.
As no reply was received, and in spite of a request from the Italian authorities by letter A/34670 of 25 June 2002 for an extension of the deadline until 31 July, an information injunction within the meaning of Article 10(3) of Regulation (EC) No 659/1999 of 22 March 1999 laying down detailed rules for the application of Article 93 of the EC Treaty [2] was adopted by the Commission on 26 September 2002.
Ker italijanske oblasti, kljub temu, da so v pismu A/34670 z dne 25.6.2002 zaprosile za podaljšanje predpisanega obdobja do 31. julija, odgovora niso predložile, je Komisija 26. septembra 2002 v skladu s členom 10(3) Uredbe Sveta (ES) št. 659/1999 z dne 22. marca 1999 o določitvi podrobnih pravilih za uporabo člena 93 Pogodbe ES [2] sprejela uredbo o predložitvi podatkov.
Meanwhile, the case had been transferred to the non-notified aid register and had been given the number NN 102/2002.
Medtem je bil primer prenesen v „register nepriglašene pomoči“, kjer mu je bila dodeljena številka NN 102/2002.
By letters D/53325 of 26 June 2002 and D/55544 of 4 October 2002, the complainant was kept informed of the progress of the dossier.
Tožnik je bil v pismih D/53325 z dne 26. junija 2002 in D/55544 z dne 4. oktobra 2002 obveščen o razvoju dokumentacije.
By letter A/37992 of 31 October 2002, it asked to know the outcome of the injunction.
V pismu A/37992 z dne 31. oktobra 2002 je želel izvedeti rezultat predložitve podatkov.
The Italian authorities submitted the requested information by letter A/37537 of 16 October 2002 and supplied additional elements by letter A/37783 of 24 October 2002.
Italijanske oblasti so zahtevane informacije predložile v pismu A/37537 z dne 16. oktobra 2002 in dodatne elemente v pismu A/37783 z dne 24. oktobra 2002.
The Commission informed Italy by letter SG(2003) D/228223 of 24 January 2003 that, by decision C(2003) 35 fin, it had decided to initiate the procedure laid down in Article 88(2) of the Treaty in respect of the aid in question.
Komisija je Italijo v pismu SG(2003) D/228223 z dne 24. januarja 2003 obvestila, da je s sklepom C(2003) 35 konč. sklenila uvesti postopek iz člena 88(2) Pogodbe v zvezi z zadevno pomočjo.
By letter D/50629 of 29 January 2003, the complainant was informed accordingly.
Tožnik je bil v pismu D/50629 z dne 29.1.2003 obveščen o uvedbi postopka.
Having not yet received the above mentioned letter, the complainant sent the Commission a reminder by letter A/31086 of 10 February 2003.
Ker v tem času še ni prejel zgoraj omenjenega pisma, je tožnik v pismu A/31086 z dne 10. februarja 2003 Komisiji poslal opomin.
Further to the communication to the Italian authorities concerning the opening of the procedure, WAM SpA immediately sent a letter to the Commission (A/31070 of 10 February 2003).
Na podlagi sporočila italijanskim oblastem v zvezi z začetkom postopka je WAM S.p.A. poslal pismo neposredno Komisiji (A/31070 z dne 10.2.2003).
By letter A/31552 of 27 February 2003, Italy asked for an extension, until 7 March, of the fifteen-day deadline for presentation of observations on confidentiality, as laid down in the Commission’s decision.
Italija je v pismu A/31552 z dne 27. februarja 2003 zaprosila za podaljšanje 15-dnevnega roka za predložitev opomb v zvezi z zaupnostjo, kot je določeno v sklepu Komisije, in sicer do 7. marca 2003.
By letter A/31812 of 10 March 2003, Italy asked the Commission not to publish the decision, given the willingness of the recipient to repay the aid, as also stated by WAM SpA itself in letter A/31907 of 13 March 2003 sent direct to the Commission.
Italija je v pismu A/31812 z dne 10.3.2003 zaprosila Komisijo, da sklepa sploh ne objavi, saj je bil upravičenec pripravljen pomoč povrniti, kar je izjavil tudi sam WAM S.p.A v pismu A/31907 z dne 13.3.2003, ki je bilo predloženo neposredno Komisiji.
By letter D/51799 of 18 March 2003, the Commission pointed out that, in order to avoid publication, a final decision closing the case was necessary, this being conditional on proof being submitted that the two aid tranches plus interest, calculated in a way acceptable to the Commission, had actually been recovered.
Komisija je v pismu D/51799 z dne 18.3.2003 poudarila, da je v izogib objavi potreben končni sklep o zaključitvi primera, ki je odvisen od predhodno predloženih dokazov, da sta bili dve pomoči, skupaj z obrestmi, izračunanimi na Komisiji sprejemljiv način, dejansko povrnjeni.
As the amount proposed by the Italian Government by letter A/33347 of 13 May 2003 was significantly lower than the first estimate of the grant equivalent of the aid calculated by the Commission on the basis of the elements available at the time of the opening of the procedure, the Commission informed Italy, by letter D/53393 of 22 May 2003, that, since the proposed amount to 19 be repaid was considered not to satisfy its criteria, the publication would take place shortly.
Ker je bil znesek, ki ga je italijanska vlada predlagala v pismu A/33347 z dne 13.5.2003, občutno nižji od prve ocene ekvivalenta dotacije pomoči, ki ga je izračunala Komisija na podlagi elementov, ki jih je imela na voljo v času začetka postopka, je Komisija Italijo v pismu D/53393 z dne 22.5.2003 obvestila, da predlagana številka, ki naj bi bila povrnjena, ne zadostuje njenim kriterijem in da se bo objava izvedla s krajšim zamikom.
By letter A/34156 of 13 June 2003, the complainant asked for information about the publication of the decision.
Tožnik je v pismu A/34156 z dne 13.6.2003 zaprosil za informacije v zvezi z objavo sklepa.
By letter of 1 July 2003, preceded by a fax (A/34620 of the same date), a request for access to the whole file was submitted by WAM SpA The request was rejected by DG COMP by letter D/54522 of 14 July 2003.
WAM S.p.A. je v pismu z dne 1.7.2003, poslanem po faksu (A/34620 istega dne), vložil zahtevo za dostop do celotne dokumentacije, DG COMP pa je omenjeno zahtevo zavrnil v pismu D/54522 z dne 14. julija 2003.
By letter A/34306 of 20 June 2003, WAM SpA reacted directly to the Commission’s communication to Italy to the effect that it had published the decision.
WAM S.p.A. se je v pismu A/34306 z dne 20.6.2003 odzval neposredno na obvestilo Komisije, namenjeno Italiji, da bo nadaljevala z objavo sklepa.
The Commission replied by letter D/54497 of 11 July 2003.
Komisija je odgovorila v pismu D/54497 z dne 11. julija 2003.
By letter A/34527 of 27 June 2003, the complainant expressed the intention to claim compensation from WAM SpA in view of the losses it had incurred, if the Commission’s final decision was negative. It asked to be informed of the procedure to be followed.
Tožnik je v pismu A/34527 z dne 27.6.2003 izrazil namero, da bo v primeru negativnega končnega sklepa Komisije zahteval nadomestilo od WAM v zvezi s škodo, ki jo je utrpel, in zaprosil za nasvet glede nadaljnjega postopka.
By letter A/34750 of 4 July 2003, Morton Machine Company Limited, which is the complainant, announced that it had been summoned to appear before an Italian court by WAM SpA, which in its turn claimed compensation, and asked the Commission whether it could have the summons withdrawn.
Morton Machine Company Limited, ki je tožnik, je v pismu A/34750 z dne 4.7.2003 sporočil, da ga je WAM S.p.A poklical pred italijansko sodišče, ker zahteva nadomestilo v svojo korist, in vprašal Komisijo, ali lahko sodni poziv prekliče.
By letter D/54481 of 10 July 2003, the Commission replied to the two above mentioned letters from Morton Machines Company.
Komisija je v pismu D/54481 z dne 10.7.2003 odgovorila na obe zgoraj omenjeni pismi Morton Machines Company – pritožnika.
By letter A/35044 of 16 July 2003, interested third parties submitted comments, with the request that they be dealt with confidentially.
V pismu A/35044 z dne 16.7.2003 so bile predložene pripombe zainteresiranih strank, ki so zaprosile za zaupno obravnavo.
On 23 July 2003 a meeting took place between the Commission departments and the Italian authorities.
julija 2003 je potekal sestanek med službami Komisije in italijanskimi oblastmi.
Ahead of the meeting, the Italian Government had provided some information by letter No 9601 of 22 July 2003, registered as received on 25 July 2003 (A/35269). Additional information was sent direct to the Commission by letter A/35577 of 8 August 2003 from the Prime Minister’s Office (Department for the Coordination of Community Policies).
V zvezi s tem sestankom je italijanska vlada v pismu št. 9601 z dne 22.7.2003, ki ga je Komisija prejela 25.7.2003, predložila nekatere informacije, poleg tega pa je „Presidenza del Consiglio dei Ministri; Dipartimento per il coordinamento delle politiche comunitarie“ v pismu A/35577 z dne 8.8.2003 Komisiji posredovala tudi nekatere dodatne navedbe.
By letter A/35785 of 21 August 2003, Morton Machines Company asked whether a final decision had already been taken and asked to be kept informed of the situation.
Morton Machine je v pismu A/35785 z dne 21.8.2003 vprašal, ali je končni sklep že bil sprejet, in zahteval, da se ga obvesti o njegovi objavi.
The Commission replied by letter D/55473 of 28 August 2003.
Komisija je odgovorila v pismu D/55473 z dne 28.8.2003.
By letter A/36444 of 19 September 2003, Italy submitted to the Commission its observations on the opening of the procedure.
Italija je svoje opombe v zvezi z uvedbo postopka predložila Komisiji v pismu A/36444 z dne 19.9.2003.
By letter A/37525 of 3 November 2003, Italy submitted its observations on the comments notified by third parties and transmitted to it by Commission letter D/56068 of 25 September 2003.
Italija je v pismu A/37525 z dne 3.11.2003 predložila svoje opombe v zvezi s pripombami tretjih strank, ki jih je Komisija posredovala Italiji v pismu D/56068 z dne 25.9.2003.
Further to the request for compensation submitted by WAM SpA (2003/A/35486 of 30 July 2003), the refusal of access to the documents was confirmed by the Secretariat-General by letter SG/B/2/IS/D(2003) 330353 of 16 September 2003.
V zvezi z dodatno obrazloženo vlogo, ki jo je predložil WAM (2003/A/35486 z dne 30.7.2003), je SG v pismu SG/B/2/IS(2003) 330353 z dne 16.9.2003 potrdil zavrnitev zahteve za dostop do dokumentov.
The folders missing from the reply of 19 September 2003 (A/36444) were provided by Italy by letter A/30263 of 14 January 2004.
Mape, ki so manjkale v odgovoru z dne 19. septembra (A/36444), je 14. januarja 2004 v pismu A/30263 priskrbela Italija.
The complainant, referring to the pricing policy of WAM Engineering Ltd in the United Kingdom, claimed that the latter was able to offer the same products (industrial mixing machinery) that it itself manufactured and marketed for about one third of its prices — a level at which, in its view, it would be different to purchase the necessary raw materials — and this thanks to Italian Government funding, in particular under Law No 394/81.
Tožnik je, ob sklicevanju na cenovno politiko WAM Engineering-a v Združenem kraljestvu, trdil, da je WAM lahko proizvode (industrijska oprema za mešanje), ki jih je tožnik tudi sam proizvajal in tržil, prodajal po tretjini cene tožnika – to pa je cena, s katero je po mnenju tožnika komajda mogoče nabaviti surovine, ki so potrebne za izdelavo stroja – zaradi finančne pomoči italijanske vlade, zlasti v okviru zakona 394/81.
WAM Engineering Ltd is the subsidiary for the United Kingdom and Ireland of WAM SpA.
„WAM Engineering Ltd“ je odvisna družba „WAM S.p.A.“ za Združeno kraljestvo in Irsko.
The relevant market segment is the design, manufacture and sale of industrial mixing machinery used mainly in the food, chemical, pharmaceutical and environmental industries.
Zadevni tržni segment je oblikovanje, izdelava in prodaja industrijskih strojev za mešanje, ki se uporabljajo predvsem v živilski, kemični, farmacevtski in okoljski industriji.
According to the complainant, WAM Engineering Ltd benefited from Italian Law No 394/81, which seems to provide financial support for trade penetration programmes in non-EU countries.
Tožnik trdi, da je WAM Engineering izkoriščal italijanski zakon št. 394 iz leta 1981, ki očitno zagotavlja finančno pomoč za programe trgovinskega preboja v državah, ki niso članice EU.
In particular, Law No 394/81 allegedly supports Italian companies wishing to establish a subsidiary abroad, in the form of representative offices, shops and warehouses.
Zakon 394/81 naj bi pomagal zlasti Italijanskim družbam, ki so pripravljene ustanoviti odvisne družbe v tujini, kot so na primer predstavništva, trgovine in skladišča.
The Italian authorities confirmed the granting in 1995 of aid in the form of a subsidised loan amounting to ITL 2281450000 (some EUR 1,18 million) for WAM SpA for projects in Japan, South Korea and Taiwan.
Italijanske oblasti so potrdile, da so WAM-u leta 1995 dodelile pomoč v obliki ugodnega posojila, ki je znašala 2281450000 ITL (približno 1,18 milijona EUR), za izvajanje programov na Japonskem, v Južni Koreji in Tajvanu.
According to the Italian authorities, the recipient was actually granted an amount of ITL 1358505421 (some EUR 0,7 million) as the planned projects in Korea and Taiwan were not implemented on account of the economic crisis in those countries.
Vendar pa je bil upravičencu po navedbah italijanskih oblasti dejansko dodeljen znesek v višini 1385505421 ITL (približno 0,7 milijona EUR), saj načrtovani projekti v Koreji in Tajvanu zaradi gospodarske krize v teh državah niso bili izpeljani.
The subsidised loan covers 85 % of the eligible expenditure.
Subvencionirano posojilo je pomenilo 85 % dopustnih stroškov.
The interest-rate subsidy may amount to 60 % of the reference rate.
Rabat obrestne mere lahko doseže 60 % referenčne mere.
The loan is to be repaid over five years on a straight-line basis and in equal half yearly portions, interest being due on the balance outstanding.
Posojilo mora biti odplačano v petih letih, enakomerno, v enakih polletnih obrokih, pri tem pa se obresti zaračunavajo na preostanek dolga.
A grace period of two years is envisaged.
Predviden je dvoleten podaljšan plačilni rok.
The subsidised interest rate on the specific loan (equal to 4,4 %) was calculated with reference to a market rate of 11 %.
Zmanjšana obrestna mera tega določenega posojila (ki znaša 4,4 %) je bila izračunana ob sklicevanju na 11 % tržno stopnjo.
In the light of the above and on the basis of the information available at the time of the opening of the procedure, the aid intensity seemed to be equivalent to 16,38 % gross grant equivalent (gge), which would have resulted in presumed aid of ITL 222,523 million (some EUR 115000).
Glede na zgoraj omenjeno in na podlagi informacij, ki so bile na voljo ob začetku postopka, se je štelo, da je intenzivnost pomoči znašala 16,38 %, kar bi pomenilo domnevno pomoč GGE v višini 222,523 milijonov ITL (približno 115000 EUR).
The eligible costs of this aid have been divided into two categories: costs relating to permanent structures abroad and trade promotion costs.
Upravičeni stroški te pomoči so bili razdeljeni v dve kategoriji: na stroške, povezane s stalnimi strukturami v tujini, in na stroške pospeševanja prodaje.
The following costs, expressed in ITL million, were taken into account:
Priznani stroški, izraženi v milijonih ITL, so naslednji:
Loan granted
Odobreno posojilo
(ITL million)
(milijoni ITL)
PERMANENT STRUCTURES
STALNA STRUKTURA
Rent, insurance, miscellaneous facilities
Najemnina, zavarovanje, objekti
Operating costs (in particular, personnel, fittings, equipment for permanent structures)
Stroški poslovanja (zlasti osebje, pohištvo in oprema stalnih struktur)
Display models
Vzorci
Consultancy
Svetovalne storitve
Subtotal 1
Vmesna vsota 1
TRADE PROMOTION
POSPEŠEVANJE PRODAJE
Storage of goods
Skladiščenje blaga
Market surveys
Tržne raziskave
Fairs and exhibitions
Sejmi in razstave
Business trips
Potovanja osebja
Subtotal 2
Vmesna vsota 2
Grand total
Skupna vsota
Moreover, by letter A/33699 of 21 May 2002, the Italian authorities, in reply to a precise question from the Commission, stated that WAM SpA was granted another subsidised loan of ITL 1940579808 (some EUR 1 million) under the same scheme on 9 November 2000.
Poleg tega so italijanske oblasti v pismu A/33699 z dne 21. maja 2002, ki je bilo odgovor na jasno vprašanje Komisije, navedle, da je bilo WAM-u v okviru iste sheme 9. novembra 2000 odobreno še eno ugodno posojilo v višini 1940579808 ITL (približno 1 milijon EUR).
The Commission was not aware, at the time of the opening of the procedure, of any other details concerning this additional aid.
Komisiji v času začetka postopka druge podrobnosti v zvezi s to nadaljnjo pomočjo niso bile poznane.
GROUNDS FOR INITIATING THE PROCEDURE
PODLAGA ZA ZAČETEK POSTOPKA
Aid granted to WAM SpA in 1995
Kar zadeva pomoč, odobreno WAM-u v letu 1995
The Italian authorities maintained in their letter A/33699 of 21 May 2002 that the aid granted to WAM SpA in 1995 under Law No 394/81 was significantly below the de minimis threshold and that no other de minimis aid had been granted to the same recipient over the same three-year period.
Italijanske oblasti so v pismu A/33699 z dne 21.5.2002 trdile, da je bila pomoč, odobrena WAM S.p.A. v letu 1995 v okviru zakona 394/81, občutno pod „de minimis“ pragom ter da v istem zadevnem obdobju treh let temu upravičencu ni bila odobrena nobena druga „de minimis“ pomoč.
Furthermore, they stressed that the aid could not in any way be considered as being directly linked to the quantities exported.
Poudarile so tudi, da pomoči na nikakršen način ni mogoče povezovati z izvoženimi količinami.
The Commission pointed out that most of the eligible costs taken into account for the specific aid granted to WAM SpA in 1995, such as rent, insurance, and miscellaneous facilities and operating costs (in particular for personnel, furniture and equipment) for a permanent place of business abroad, might have to be classified as aid for the establishment and operation of a distribution network.
Komisija pa je poudarila, da bo večino upravičenih stroškov, ki se upoštevajo pri specifični pomoči, odobreni WAM-u v letu 1995, kot so npr. najemnina, zavarovanje, stroški objektov in stroški poslovanja (zlasti za osebje, pohištvo in opremo), povezani s stalno strukturo v tujini, morda treba opredeliti kot pomoč za ustanovitev in delovanje distribucijskega omrežja.
Likewise, in the Commission’s opinion, costs for consultancy services related to permanent structures abroad, advertising and business trips had to be classified as current expenditure linked to the export activity.
Prav tako je po mnenju Komisije treba tudi stroške za svetovalne storitve, ki so povezani s stalnimi predstavništvi v tujini, oglaševanje in potovanja osebja in podjetnikov opredeliti kot trenutne stroške, povezane z izvozno dejavnostjo.