natgillin/translations-raw huggingface dataset:
Increase of 70% in the last 5 financial years with a rate of growth of at least 10% and no more than 30% in the last financial year
povišanje za 70 % v zadnjih 5 poslovnih letih z letno stopnjo rasti vsaj 10 %, ki v zadnjem poslovnem letu ni višja od 30 %
Operating income/financial costs
dohodek iz poslovanja/finančni stroški
Reduction of 25-30% in the last 5 financial years with an annual rate of reduction of at least 3-4% and no more than 15% in the last financial year
znižanje za 25 % do 30 % v zadnjih 5 poslovnih letih z letno stopnjo zniževanja vsaj 3 % do 4 %, ki v zadnjem poslovnem letu ni višja od 15 %
Working capital-Stocks/Current liabilities
(tekoča sredstva – zaloga)/obveznosti
Less than 0,6 in the last 3 financial years or reduction in the last 5 financial years up to a value of less than 0,6 in the last financial year
manj kot 0,6 % v zadnjih 3 poslovnih letih ali znižanje v zadnjih 5 poslovnih letih na vrednost, ki je v zadnjem poslovnem letu nižja od 0,6 %
Working capital/Current liabilities
tekoča sredstva/obveznosti
Less than 0,8 in the last 3 financial years or reduction in the last 5 financial years up to a value of less than 0,8 in the last financial year
manj kot 0,8 % v zadnjih 3 poslovnih letih ali znižanje v zadnjih 5 poslovnih letih na vrednost, ki je v zadnjem poslovnem letu nižja od 0,8 %
Permanent capital /tangible assets
stalni kapital/ opredmetena sredstva
Short term bank debt/current liabilities
kratkoročni bančni dolg/obveznosti
Not less than 0,35 and not more than 0,6 in the last 5 financial years, with an absolute increase in the last financial year of no more than 0,2
ne nižja od 0,35 % in ne višja od 0,6 % v zadnjih 5 poslovnih letih, s skupno rastjo v zadnjem poslovnem letu, ki ni višja od 0,2 %
Cooperativa Agricola Moderna Scrl meets these requirements.
V zadevnem primeru je zadruga Moderna izpolnjevala te pogoje.
The undertaking was assessed as being in difficulty on the basis of the following relationships: financial charges/turnover, turnover/stocks, (working capital-stocks)/current liabilities, short term bank debt/current liabilities.
Težavnost položaja je bila ugotovljena na podlagi naslednjih razmerij: finančni stroški/dobiček, dobiček/delnice, (tekoča sredstva – zaloga)/obveznosti, kratkoročni bančni dolg/obveznosti.
Cooperativa Agricola Moderna Scrl’s restructuring plan calls for a proportion of the vineyards to be converted to the production of the registered designation of origin wines most representative of the region (Verdicchio dei Castelli di Jesi and Rosso Conero) and for investment in machinery in order to reduce manpower costs and increase profitability.
Načrt za prestrukturiranje zadruge predvideva posaditev starejših vinogradniških površin, ki so dosegle konec pridelovalnega cikla, s sortami z registriranim geografskim poreklom, ki so najbolj značilne za to deželo (Verdicchio dei castelli di Jesi in Rosso Conero), ter naložbe v stroje, da se znižajo stroški delovne sile in poveča dobičkonosnost podjetja.
The planned action is as follows:
Predvideni ukrepi so:
renovating and restructuring 10 hectares of vineyard with a registered designation of origin, in accordance with a five-year investment programme, to be carried out in accordance with Community regulations (Regulations (EC) No 1493/1999 and No 1227/2000);
obnova in prestrukturiranje 10 hektarjev vinogradov z registriranim geografskim poreklom, ki se na podlagi petletnega naložbenega načrta izvedeta v skladu z uredbami Skupnosti (Uredbi (ES) št. 1493/1999 in št. 1227/2000);
establishing (in progress) 10,5 hectares of vineyard to produce wine with a registered designation of origin (2,5 hectares of Verdicchio dei Castelli di Jesi and 8,5 hectares of Rosso Conero);
posaditev sort z registriranim geografskim poreklom (se izvaja) na 10,5 hektarja vinogradov (Verdicchio dei castelli di Jesi na 2,5 ha in Rosso Conero na 8,5 ha);
purchasing a grape harvesting machine at a cost of ITL 386900000 (€ 199820) in order, by mechanising certain harvesting operations, to reduce manpower costs by approximately ITL 184800000 (€ 95440) per year.
nakup stroja za obiranje grozdja za 386900000 ITL (199820 EUR), ki z mehanizacijo nekaterih obdelovalnih del omogoča znižanje stroškov delovne sile za približno 184800000 ITL (95440 EUR) na leto.
The costs of investments for the vineyard renovation and restructuring to be carried out in the five-year period covered by the plan are as follows:
Strošek naložb v obnovo in prestrukturiranje vinogradov za petletno obdobje, zajeto v načrtu, bo:
Amount (in ITL)
Znesek (v ITL)
Vineyard (10 hectares x ITL 45 million)
Vinograd (10 ha × 45 milijonov ITL)
[Eligible investment (10 hectares x ITL 40 million)]
[Upravičena naložba (10 ha × 40 milijonov ITL)]
Investment aid (40% of ITL 400 million)
Pripadajoča pomoč (40 % od 400 milijonov ITL)
Remainder to be financed
Preostanek za financiranje
The members of the cooperatives further increased the undertaking’s share capital by ITL 100 million (€ 51650).
Partnerji zadruge so ponovno povečali delniški kapital za 100 milijonov ITL (51650 EUR).
The share capital therefore increased from ITL 92,7 million (€ 47880) to ITL 192,7 million (€ 99520) in the 2000 financial year.
Delniški kapital se je zato v poslovnem letu 2000 povečal z 92,7 milijona ITL (47880 EUR) na 192,7 milijona ITL (99520 EUR).
In addition, the members granted the cooperative a loan of ITL 500 million (€ 258230).
Razen tega so partnerji zadrugi odobrili posojilo 500 milijonov ITL (258230 EUR).
The restructuring aid also covers the costs of consultancy and accompanying the restructuring plan, totalling ITL 120000000 (€ 61975).
Pomoč za prestrukturiranje vključuje tudi stroške svetovanja in mentorstva pri načrtovanju prestrukturiranja v znesku 120000000 ITL (61975 EUR).
These tasks were assigned to the Moncaro cooperative for a period of three years.
Te naloge se za tri leta dodelijo zadrugi Moncaro.
The financial structure of the restructuring plan will therefore be as follows:
Finančna sestava načrta za prestrukturiranje bo zato:
Previous debt (as shown on the preceding table)
Prejšnji dolgovi (kot je prikazano v zgornji tabeli)
Charges borne by the members (reduced reimbursement of production from their land, plus the increase in share capital)
Stroški partnerjev (nižje plačilo za pridelke, višji delniški kapital)
Net debt (A-B)
Neto dolgovi (A–B)
50% contribution to the purchase of equipment
50 % pomoč za nakup opreme
Plan accompaniment costs
Stroški mentorstva
Use of the rescue aid
Uporaba pomoči za reševanje ITL
Losses for the operating year 1996
Izguba v poslovnem letu 1996
Reduction in depreciation fund allocations (part)
Manjša amortizacijska sredstva (delež)
Converting the ITL 900000000 (€ 464811) of rescue aid into a subsidy in the form of a capital grant will make it possible to reduce the aforementioned total debt by ITL 792000000 (€ 409034) and to cover, in part, the purchase of the grape harvesting machine and the costs of accompanying the restructuring plan.
Preoblikovanje pomoči za reševanje 900000000 ITL (464811 EUR) v pomoč v obliki nepovratnih kapitalskih sredstev omogoča znižanje zgoraj navedenega skupnega dolga za 792000000 ITL (409034 EUR) ter delno kritje nakupa stroja za obiranje grozdja in stroškov mentorstva, povezanih z izvajanjem načrta za prestrukturiranje.
To offset this, the cooperative has undertaken to reduce its own production capacity in the wine sector.
Za poravnavo se je zadruga zavezala, da bo zmanjšala proizvodne zmogljivosti v vinskem sektorju.
On 31 December 2001 its wine-growing capacity, taking into account the varieties grown and the standards for production stipulated by the chapters on the various wines with a registered designation of origin, was 1674,10 tonnes.
decembra 2001 je bila ta zmogljivost 1674,1 tone, ob upoštevanju gojenih sort in predpisov za proizvodnjo, ki jih določajo poglavja v zvezi z različnimi izdelki z registriranim geografskim poreklom.
With the planned reduction of 16% over a period of five years, in accordance with point 74(i) of the Guidelines, production capacity will be reduced to 1406,20 tonnes.
Z znižanjem za 16 %, predvidenim za petletno obdobje, se bo proizvodna zmogljivost v skladu z določbami točke 74(i) Smernic znižala na 1406,2 tone.
This level will be maintained until 2005; the restructuring plan was submitted at the beginning of 2001.
Ta raven se bo ohranjala do leta 2005; načrt za prestrukturiranje je bil predložen v začetku leta 2001.
Reasons for initiating proceedings
Razlogi za začetek postopka
The Commission initiated proceedings in respect of the scheme in question for the following reasons:
Komisija je začela postopek v zvezi z zadevnim ukrepom zaradi naslednjih razlogov:
The cooperative’s annual balance sheet showed profits until 1996.
Letna bilanca stanja zadruge je bila negativna samo leta 1996.
The Commission therefore had doubts regarding the real extent of the indebtedness and difficulties being experienced by the cooperative in the period 1995-1999.
Zato je Komisija podvomila v resničnost zadolženosti in težav zadruge v obdobju med 1995 in 1999.
The Commission had doubts concerning the undertaking’s ability to restore viability while reducing its production capacity by 16% and, in particular, concerning the figures provided by Italy, which showed that the reduced production would have a negligible effect on the economic balance of the undertaking (obtained from a fall in sales of just 1-2% in the period 2002-2005).
Komisija je dvomila, da bi podjetje obnovilo dobičkonosnost z zmanjšanjem proizvodnih zmogljivosti za 16 %, zlasti pa je dvomila v številke, ki jih je predložila Italija, in kažejo, da bi imela zmanjšana proizvodnja zanemarljiv vpliv na gospodarsko ravnovesje podjetja (dobiček iz prodaje se je v obdobju od 2002 do 2005 znižal le za 1–2 %).
The Commission also had doubts regarding the amount of aid planned, which seemed more than the minimum necessary to permit restructuring to be carried out.
Komisija je dvomila tudi v predviden znesek pomoči, ki se je zdel višji od najmanjšega zneska, potrebnega za prestrukturiranje.
In particular, for the purposes of calculating real needs, the Commission doubted that the depreciation fund reserves which had not been set aside could be counted as losses and expressed doubts regarding the eligibility, in the context of a restructuring plan, of aid for investment in equipment in an area of production that was not in deficit.
Komisija je, za izračun realnih potreb, zlasti dvomila, da se lahko kot izguba obravnavajo amortizacijska sredstva, ki jih podjetje nima v rezervi, in je podvomila v upravičenost pomoči znotraj načrta za prestrukturiranje za naložbe v opremo za proizvodnjo brez primanjkljajev.
Lastly, the Commission expressed some uncertainty regarding the restructuring plan accompaniment costs, since it could not be ruled out that the cooperative assigned to carrying out these tasks would receive indirect aid.
Končno je Komisija dvomila v stroške mentorstva pri načrtu za prestrukturiranje, ker ni mogoče izključiti odobritve posredne pomoči zadrugi, ki je zadolžena za opravljanje teh dejavnosti.
COMMENTS FROM ITALY
UGOTOVITVE, KI JIH JE PREDLOŽILA ITALIJA
By letter dated 16 September 2002 Italy provided further information and clarifications.
S pismom z dne 16. septembra 2002 je Italija predložila nadaljnje podatke in obrazložitve.
Regarding the long-standing nature of the cooperative’s difficulties, Italy confirmed that Cooperativa Agricola Moderna Scrl fulfilled the four criteria used by the Region, as approved in the context of State aid N 354/2000.
V zvezi z utemeljitvijo težavnosti položaja podjetja je Italija poudarila, da zadruga Moderna izpolnjuje štiri merila, ki jih uporablja dežela in so odobrena znotraj pomoči N 354/2000.
It cited the specific nature of cooperative societies, which generally tend to balance their accounts even if they find themselves in difficulty, as witnessed also by the considerable financial charges following the very high level of debt, and to show an operating income such as to offset the financial charges.
Razen tega je poudarila značilno naravo zadrug, ki običajno poskušajo izravnati zaključne bilance, tudi če so v težavah, kar dokazujejo finančni stroški, ki izhajajo iz velikega dolga, in prikazati tak dohodek iz poslovanja, da poravnajo finančne stroške.
Italy specified that, in order to balance its accounts in the period 1994-1999, the undertaking had acted on certain items in the accounts: (a) reducing the payments for the production from members’ land (to rates lower than market prices), effectively requiring a significant financial contribution (ITL 434 million) from the cooperative members; and (b) cutting the funds set aside to offset depreciation to 50% of what was needed in order to keep machinery and other equipment in proper working order.
Italija je natančno navedla, da je podjetje za doseganje te poravnave v letih od 1994 do 1999 ocenilo nekatere proračunske postavke: a) nižje plačilo za pridelke partnerjev (nižje od cen na trgu), pri čemer je od partnerjev zahtevalo znaten finančni prispevek (434 milijonov ITL); b) znižanje rezerv amortizacijskih sredstev za 50 % glede na stopnjo, ki je potrebna, da bi stroji in druga oprema delovali učinkovito.
This meant that there was a lack of financial resources for renewing equipment, which also had adverse effects on financial management.
Zato so zmanjkala finančna sredstva za obnovo obratov, kar je imelo negativne posledice na finančno upravljanje.
In addition, the heavy losses in the 1996 financial year (ITL 182 million, or 13% of turnover) were not offset by earnings in later financial years.
Razen tega velika izguba v poslovnem letu 1996 (182 milijonov ITL, kar je 13 % dobička) ni bila poravnana z dobički v prihodnjih poslovnih letih.
In 1998 and 1999 there were contingencies, of ITL 78 million and ITL 134 million, due to revenue from the production of agricultural products being less than estimated.
V poslovnih letih 1998 in 1999 so pogojne obveznosti znašale 78 milijonov ITL in 134 milijonov ITL zaradi nižjih dobičkov od kmetijskih pridelkov, kot je bilo ocenjeno.
On restoring viability in spite of reducing production capacity, Italy stressed and confirmed that the requirement to reduce the undertaking’s wine production by 16% over a period of five years (keeping the maximum production within the limit of 1406,20 tonnes of grapes) did not entail a corresponding percentage reduction in the value of production inasmuch as changing the production mix to better quality grapes would bring about a much more minor reduction of the income from sales.
V zvezi z obnovo dobičkonosnosti podjetja kljub zmanjšanju proizvodnih zmogljivosti je Italija poudarila in potrdila, da obveza po zmanjšanju vinske proizvodnje podjetja za 16 % v obdobju petih let (največja možna proizvodnja bo še naprej omejena na 11406,2 tone grozdja) ne pomeni sorazmernega znižanja vrednosti proizvodnje, če je zmanjšanje zaradi uvajanja sort s kakovostnejšim grozdjem v proizvodno mešanico znatno nižje od dobička od prodaje.
Italy confirmed the calculations submitted in the course of the proceedings.
Italija je potrdila izračun, predložen med postopkom.
Regarding the eligibility of the investment aid for machinery (specifically, the grape harvesting machine), Italy pointed out that this purchase was essential to restoring the viability of the undertaking, since the machine concerned would make it possible to mechanise certain cultivation and harvesting operations, reducing the man-hours necessary for the management of the vineyards and thus reducing production costs (by ITL 185 million), making the wine-growing division of the undertaking profitable again.
V zvezi z upravičenostjo pomoči za naložbe v stroje (v zadevnem primeru v stroj za obiranje grozdja) je Italija pojasnila, da je ta nakup obvezen za obnovo dobičkonosnosti podjetja, ker zadevni stroj omogoča mehanizacijo nekaterih obdelovalnih in obiralnih del, pri čemer zmanjša število delovnih ur, potrebnih za upravljanje vinogradov, ter zato omogoča znižanje proizvodnih stroškov (za 185 milijonov ITL) in ponovno pozitivno poslovanje vinskega oddelka podjetja.
Italy provided a table showing that the real costs of equipment for vineyards in steeply sloping areas in comparison with the reference values for which public aid were disbursed entailed a loss of income of ITL 179363,240.
Italija je predložila tabelo, ki kaže dejanske stroške vinogradniških strojev na zelo nagnjenih površinah v primerjavi z referenčnimi vrednostmi, na podlagi katerih se je izplačala javna pomoč in ki so povzročili primanjkljaj dohodka v znesku 179363240 ITL.
Italy also provided clarifications regarding the costs of the consultancy and accompaniment activities.
Razen tega je Italija predložila še pojasnila v zvezi s stroški za svetovanje in mentorstvo.
Specifically, the sum of ITL 120000000 covered the costs of analysing the financial situation and assets in the years 1994-1999, drawing up the restructuring plan, drawing up forecast accounts until 2005, the technical and administrative assistance required to implement the action detailed in the plan, monitoring of the action undertaken and evaluation of any corrective action.
Znesek 120000000 ITL vključuje stroške analize gospodarskega in premoženjskega stanja od leta 1994 do leta 1999, izdelave načrta za prestrukturiranje, izdelave finančnih načrtov do leta 2005, tehnično-upravne pomoči, ki je potrebna za izvajanje ukrepov, predvidenih v projektu, spremljanja izvajanih ukrepov in vrednotenja morebitnih popravnih ukrepov.
Concerning the quantification of the costs of consultancy and accompaniment and the appropriateness of the amount, Italy refers to Presidential Decree No 645 of 10 October 1994, which sets the fees for the professional services of economists.
V zvezi z določitvijo stroškov za svetovanje in mentorstvo ter ustreznega zneska se Italija sklicuje na Predsedniško uredbo št. 645 z dne 10. oktobra 1994, ki določa nadomestila za strokovno delo ekonomistov.
Article 87(1) of the Treaty provides that any aid granted by a Member State or through State resources in any form whatsoever which distorts or threatens to distort competition by favouring certain undertakings or the production of certain goods shall, in so far as it affects trade between Member States, be incompatible with the common market.
V skladu s členom 87(1) Pogodbe je, če vpliva na trgovanje med državami članicami, s skupnim trgom nezdružljiva tista pomoč, ki jo v kakršni koli obliki odobrijo države ali se izplačuje iz državnih virov ter ki zaradi dajanja prednosti nekaterim podjetjem ali proizvajalcem izkrivlja konkurenco ali pomeni nevarnost za njeno izkrivljanje.
The aid in question fits this definition inasmuch as it confers an economic advantage upon a specific undertaking, is funded from the public purse (regional funds) and is likely to affect trade, given Italy's position in the wine sector (Italy is the European Union's second largest wine producer and in 1998 was responsible for 32% of EU production).
Zadevna pomoč ustreza tej opredelitvi, ker dodeli gospodarsko prednost posameznemu podjetju, se financira iz javnih sredstev (deželnih) in lahko vpliva na trgovanje, ob upoštevanju mesta, ki ga ima Italija v vinskem sektorju (Italija je druga največja proizvajalka vina v Uniji, v letu 1998 je proizvedla 32 % celotne proizvodnje Unije).
However, in the cases provided for in Article 87(2) and (3) of the Treaty, such measures may, by derogation, be considered compatible with the common market.
Vseeno lahko v primerih iz členu 87(2) in (3) Pogodbe nekateri ukrepi veljajo, z odstopanjem, za združljive s skupnim trgom.
The only possible derogation in the case in point is laid down in Article 87(3)(c), according to which an aid may be considered compatible with the common market if it is found to facilitate the development of certain economic activities or of certain economic areas, where such aid does not adversely affect trading conditions to an extent contrary to the common interest.
V zadevnem primeru je edino odstopanje, ki ga je mogoče uporabiti, odstopanje iz člena 87(3)(c) Pogodbe, ki določa, da je s skupnim trgom združljiva tista pomoč, ki je namenjena olajševanju razvoja nekaterih dejavnosti ali nekaterih gospodarskih območij, če ne spreminja pogojev za trgovanje tako, da nasprotujejo splošnemu interesu.
Taking account of its nature, in order to benefit from the above derogation, the aid in question must comply with the conditions set out in the Guidelines.
Ob upoštevanju narave pomoči mora biti ta pomoč, da se upraviči zgoraj navedeno odstopanje, usklajena s pogoji iz Smernic.
The Guidelines stipulate the following general conditions in order for restructuring aid to be authorised:
Smernice določajo naslednje splošne pogoje za odobritev pomoči za prestrukturiranje:
The firm must qualify as a firm in difficulty;
podjetje mora biti opredeljeno kot podjetje v težavah;
A restructuring plan such as to restore the long-term viability of the firm within a reasonable timescale must be presented;
predložen mora biti tak načrt za prestrukturiranje, ki omogoča dolgoročno obnovitev donosnosti podjetja v razumnem časovnem okviru;
Measures must be taken to mitigate any adverse effects of the aid on competitors (compensatory measures);
sprejeti je treba ukrepe za izravnavo negativnih posledic pomoči na konkurente (izravnalni ukrepi);
The amount and intensity of the aid must be limited to the strict minimum needed to enable restructuring to be undertaken;
znesek in intenzivnost pomoči morata biti omejena na najmanjši znesek, ki je potreben, da se omogoči prestrukturiranje;
The aid must be issued on the “one time, last time” principle.
pomoč mora biti enkratna.
Cooperativa Agricola Moderna Scrl’s difficulties
Težave zadruge Cooperativa La Moderna
After noting that there is no Community definition of what constitutes “a firm in difficulty” (point 4), the Guidelines stipulate that, for the purposes of these Guidelines, the Commission regards a firm as being in difficulty where it is unable, whether through its own resources or with the funds it is able to obtain from its owner/shareholders or creditors, to stem losses which, without outside intervention by the public authorities, will almost certainly condemn it to go out of business in the short or medium term.
Ker v Skupnosti ni opredelitve za podjetje v težavah (točka 4), Smernice določajo, da se za ocenjevanje pomoči za reševanje in prestrukturiranje kot podjetje v težavah obravnava podjetje, ko ni zmožno z lastnimi sredstvi ali s sredstvi, ki jih lahko pridobi od svojih lastnikov/delničarjev ali upnikov, preprečiti izgube, ki bi brez zunanjega posredovanja državnih organov kratkoročno ali srednjeročno skoraj gotovo ogrozila obstoj družbe.
The usual signs of a firm being in difficulty are increasing losses, diminishing turnover, growing stock inventories, excess capacity, declining cash flow, mounting debt, rising interest charges and falling or nil net asset value.
Težave podjetja običajno razkrijejo naraščajoča izguba, upadanje dobička, kopičenje zalog, presežki proizvodnih zmogljivosti, padanje denarnih tokov, naraščajoči dolgovi, naraščajoči stroški obresti ali zmanjševanje čiste vrednosti sredstev.
In the case in point, the undertaking’s difficulties were already recognised in the context of a rescue aid scheme (N 354/2000 approved by the Commission by Decision SG(2000) D/106283) on the basis of the assessment method described in point (14) above, which formed an integral part of the authorising decision.
V zadevnem primeru je bila težavnost položaja podjetja že ugotovljena znotraj sheme za pomoč za reševanje (N 354/2000, ki jo je odobrila Komisija z Odločbo SG(2000) D/106283) na podlagi metode ocenjevanja iz uvodne izjave 14 te odločbe, ki je sestaven del odločitve za odobritev.
The cooperative was declared to be in difficulty on basis of the following criteria: financial charges/turnover, turnover/stocks, working capital-stocks /current liabilities, short term bank debt/current liabilities.
Zadruga je bila razglašena za podjetje v težavah na podlagi naslednjih meril: finančni stroški/dobiček, dobiček/delnice, (tekoča sredstva – zaloga)/obveznosti, kratkoročni bančni dolg/obveznosti.