natgillin/translations-raw huggingface dataset:
The LNE plays an active part in European and international organisations such as the CEN (European Committee for Standardisation), EUROLAB (European Federation of National Associations of Measurement, Testing and Analytical Laboratories), the EOTC (European Organisation for Conformity Assessment) and the ILAC (International Laboratory Accreditation Committee).
LNE je dejaven v okviru evropskih in mednarodnih organizacij, kot so CEN (Evropski odbor za standardizacijo), EUROLAB (Evropska zveza nacionalnih združenj meroslovnih, preskuševalnih in analitskih laboratorijev), EOTC (Evropska organizacija o preizkušanju in certificiranju) in ILAC (Mednarodno združenje za akreditacijo laboratorijev).
It has 700 staff divided into 30 multidisciplinary teams and 55000 m2 of laboratory space, including 10000 m2 in Paris and 45000 m2 in Trappes.
Ima 700 sodelavcev, razdeljenih v 30 multidisciplinarnih skupin, in razpolaga s 55000 m2 laboratorijskih površin, in sicer 10000 m2 v Parizu in 45000 m2 v Trappesu.
The LNE has offices in Asia (LNE-Asia in Hong Kong [6]) and in the United States (North America G-MED subsidiary in Washington).
LNE ima tudi predstavništva v Aziji (LNE-Asia v Hongkongu) [6] in v Združenih državah (podružnica G-MED v Severni Ameriki, v Washingtonu).
These activities are, however, small-scale.
Vendar imajo te dejavnosti omejen obseg.
In 2005 its revenue was EUR 65 million and its profits EUR 0,7 million.
Prejemki so leta 2005 znašali 65 milijonov EUR, dobiček pa 0,7 milijonov EUR.
Performance contracts
Pogodbe o storitvah
Since 1997 the mandate given to the LNE by the State has been enshrined in performance contracts concluded between the French authorities and the LNE for a period of four years.
Mandat, ki ga je LNE podelila država, je od leta 1997 vključen v pogodbe o storitvah, sklenjene med francoskimi organi in ustanovo za obdobje 4 let.
The first performance contract was in force between 1997 and 2001, the second between 2001 and 2004.
Prva pogodba o storitvah je veljala med letoma 1997 in 2001, druga med letoma 2001 in 2004.
The third contract is for the period 2005 to 2008.
Tretja pogodba je sklenjena za obdobje med 2005 in 2008.
These contracts include tasks as a national metrology laboratory and as a research body, the provisions of technical assistance to the public authorities and support services to businesses in the field of testing and conformity attestation.
Naloge LNE, zajete v teh pogodbah, so: nacionalni laboratorij za meroslovje, raziskovalna organizacija, zagotavljanje tehnične pomoči javnim organom ter „podpornih storitev za podjetja“ na področju testiranja in potrjevanja skladnosti.
The LNE's resources
Viri LNE
According to Decree No 78-280 of 10 March 1978 on the LNE, the resources accruing to the enterprise include grants from the central government, regional or local authorities, public institutions and public or private bodies of all kinds [7].
Uredba št. 78-280 z dne 10. marca 1978 o LNE določa, da „viri ustanove vključujejo predvsem: (…) nepovratna sredstva države, lokalnih skupnosti, državnih ustanov in vseh javnih ali zasebnih organov (…)“ [7].
On this basis, the LNE has to date been awarded operating grants [8] and investment grants:
Na tej podlagi so bile LNE do zdaj dodeljene donacije za poslovanje [8] in investicijska podpora:
(EUR million)
(mio EUR)
Operating grants
Donacije za poslovanje
According to the French authorities, the operating grants and the investment grants were awarded by the Ministry of Industry and the BNM in return for the LNE's public service tasks.
Po trditvah francoskih organov je donacije za poslovanje in investicijsko podporo dodelilo ministrstvo za industrijo in BNM, zato da LNE „v zameno opravlja naloge javnih storitev“.
Essentially, they are designed to cover the costs incurred in performing these tasks.
V bistvu gre za donacije, ki so namenjene kritju stroškov, nastalih pri izvajanju omenjenih nalog.
The legal basis of these grants is the Finance Law voted on each year by the French Parliament.
Pravna podlaga za te donacije je finančni zakon, ki ga vsako leto izglasuje francoski parlament.
Some of the investment grants are linked to the construction of two new laboratory complexes ‘Trappes 3’ and ‘Trappes 4’ (phases 1 and 2), named after their location.
Med investicijsko podporo so vključene tudi donacije, povezane z izgradnjo dveh laboratorijskih kompleksov, ki se po svoji lokaciji imenujeta Trappes 3 in Trappes 4 (fazi 1 in 2).
These grants were awarded by the Industry and the Environment Ministries, the BNM, the Conseil Régional d'Ile-de-France and the Conseil Général des Yvelines.
Te donacije so dodelili ministrstvi za industrijo in okolje, BNM ter regija Ile-de-France in Conseil général des Yvelines.
The LNE also obtains resources from its commercial activities.
LNE ima koristi tudi od virov, ki izhajajo iz njegovih trgovinskih dejavnosti.
The turnover from the market sector always accounted for over 50 % of the LNE's total resources over the period examined, reaching 63 % in 2005.
Prihodek od trgovinskega sektorja je tako med obdobjem preiskave vedno znašal več kot 50 % skupnih prejemkov LNE, leta 2005 pa je dosegel 63 %.
The LNE operates in the testing, metrology, certification, measurement, training and R & D markets.
LNE deluje na trgih s storitvami testiranja, meroslovja, certificiranja, umerjanja, usposabljanja ter raziskav in razvoja.
It provides the above services mainly in the following sectors: consumer products, medical/health, packaging, construction products, and industrial products.
LNE zagotavlja zgoraj navedene storitve predvsem v sektorjih potrošniških izdelkov, medicinskih pripomočkov/zdravja, materialov/embalaže/gradbenih in industrijskih proizvodov.
These markets are open to competition in the European Community.
Ti trgi so v Evropski skupnosti odprti za konkurenco.
In particular, the LNE competes with other organisations on the market for the certification required by Community Directives and with thousands of conformity assessment bodies, mainly because of its authorisation to award national standards established by other Member States’ authorities (for example, the German GS mark).
LNE zlasti konkurira drugim organizacijam na trgu certificiranja, ki ga zahtevajo evropske direktive ter na tisoče ustanov za ugotavljanje skladnosti, predvsem zaradi pooblastila, na podlagi katerega prizna nacionalne standarde, ki so jih izoblikovale druge države članice (kot na primer nemška označba GS).
At the end of its preliminary examination, the Commission found that it was not possible at that stage to ascertain accurately whether some of the tasks assigned to the LNE were services of general interest or not and also whether these activities were commercial or not.
Komisija je ob zaključku predhodne preiskave ugotovila, da na tej stopnji ni možno natančno preveriti, ali so nekatere naloge, pripisane LNE, storitve splošnega pomena ali ne, in se poleg tega prepričati, ali je narava zadevnih dejavnosti trgovinska ali ne.
The Commission accordingly expressed doubts about the grounds for the amount of the operating and investment grants awarded to the LNE to compensate for the costs of its activities or investment projects of a non-economic nature or deriving from the fulfilment of a remit conferred by the State.
Komisija je torej izrazila dvome o upravičenosti zneska donacij za poslovanje in investicijske podpore, dodeljenih LNE, z namenom da se nadomestijo stroški njegovih dejavnosti oziroma njegovih negospodarskih investicijskih projektov ali stroški, ki izhajajo iz izvajanja pooblastila države.
In the absence of separate accounts for activities of a different nature, which, moreover, could not be precisely demarcated, the LNE could have used part of the public grants to carry out its competitive activities.
Ker se za dejavnosti različne narave ne uporablja ločeno računovodstvo in se jih povrhu ne more natančno omejiti, bi lahko imel LNE del javnih donacij na voljo za upravljanje svojih dejavnosti, ki se izvajajo v sklopu konkurenčnih pravil.
This would be tantamount to cross-subsidising commercial activities and would constitute State aid within the meaning of Article 87 of the EC Treaty.
To bi ustrezalo navzkrižnemu subvencioniranju omenjenih dejavnosti in pomenilo državno pomoč v smislu člena 87 Pogodbe ES.
According to the Commission, the advantage gained from cross-subsidising commercial activities would favour the LNE in its activities on markets open to EU-wide competition.
Po mnenju Komisije bi prednost, ki jo nudi navzkrižno subvencioniranje v korist konkurenčnih dejavnosti, spodbudilo LNE pri storitvah na trgih, ki veljajo za sklop konkurenčnih pravil na ravni EU.
Intra-Community trade would therefore be affected.
Opravljene so bile torej izmenjave znotraj Skupnosti.
The aid would have to be considered unlawful aid within the meaning of Article 1(f) of Council Regulation (EC) No 659/1999 of 22 March 1999 laying down detailed rules for the application of Article 93 of the EC Treaty [9].
Pomoči je treba obravnavati kot nezakonite pomoči v smislu člena 1(f) Uredbe Sveta (ES) št. 659/1999 z dne 22. marca 1999 o določitvi podrobnih pravil za uporabo člena 93 Pogodbe ES [9].
The exceptions to incompatibility provided for in Article 87(2) and (3) of the EC Treaty would not be applicable in this case.
Izjeme k tej nezdružljivosti, predvidene v členu 87(2) in (3) Pogodbe ES, se v tem primeru ne bodo uporabljale.
Article 86(2) of the EC Treaty applies only to services of general economic interest operated on behalf of the State.
Kar zadeva člen 86(2) Uredbe ES, se slednji uporablja le za gospodarske dejavnosti, ki jih krijejo naloge splošnega interesa, opravljene v imenu države.
After preliminary analysis of the cases, the Commission decided, however, that it was not clear from the information it possessed at that stage that the tasks entrusted to the LNE by the State under a performance contract were of an unconditionally economic nature.
Vendar je Komisija po predhodni analizi dokumentacije presodila, da iz informacij, ki jih je imela na tej stopnji na voljo, ni razvidno, da bi se lahko naloge, ki jih je država poverila LNE v okviru pogodbe o storitvah, obravnavale kot naloge z izključno gospodarsko naravo.
Nor did it seem that the services performed by the LNE on a competitive basis were the subject of a separate task of general economic interest.
Prav tako se ni zdelo, da so bile storitve, ki jih je LNE opravljal v sklopu konkurenčnih pravil, predmet posebne naloge v okviru storitev splošnega pomena.
The Commission therefore took the view that, at that stage, Article 86(2) of the Treaty could not be involved in support of the compatibility of the measures in question.
Komisija je zato na tej stopnji menila, da se za združljivost zadevnih ukrepov ne da sklicevati na člen 86(2) Pogodbe.
Three interested parties submitted comments under the procedure:
V tem postopku so svoje pripombe izrazile tri zainteresirane stranke:
the company Emitech, by letter dated 14 November 2005,
družba Emitech, v dopisu z dne 14. novembra 2005,
the laboratory Intertek Testing Services (France), by letter dated 21 November 2005,
laboratorij Intertek Testing Services (Francija), v dopisu z dne 21. novembra 2005 in
the laboratories Pourquery Analyses Industrielles, by letter dated 21 November 2005.
laboratoriji Pourquery Analyses industrielles, v dopisu z dne 21. novembra 2005.
These comments, many of which are similar, are summarised and grouped together by topic under recitals 30 to 32.
Te pogosto podobne pripombe so povzete in razvrščene po temah v uvodnih izjavah od 30 do 32.
Firstly, it is claimed that the public service task entrusted to the LNE was not clearly defined and that it was therefore impossible for its competitors to draw the line between possible public service obligations and commercial activities.
Prvič, naloga opravljanja javnih storitev, ki je poverjena LNE, ni jasno opredeljena. Zato je praktično nemogoče, da bi konkurenti LNE določili mejo med morebitnimi obveznostmi javnih storitev in trgovinskimi dejavnostmi.
They also had no way of objectively and transparently checking whether the LNE used the grants that it received from the State solely for its public service obligations.
Poleg tega konkurenti nimajo nobene možnosti, da bi objektivno in pregledno preverili, ali LNE uporablja donacije, ki jih prejme od države, izključno za obveznosti javnih storitev.
Grants were paid by the regional authorities, e.g. for the extension of the Trappes site, where commercial activities were carried out.
Tako so lokalne skupnosti izplačale donacijo na primer za razširitev lokacije Trappes, kjer so se izvajale trgovinske dejavnosti.
Nor did the LNE perform certain tasks, such as representing the public authorities in international bodies (Intertek, refers, for example, to taking part in AFNOR and CEN committees without any compensation from the public authorities).
LNE prav tako ni izpolnjeval nekaterih nalog, kot so zastopanje javnih organov v mednarodnih organih (INTERTEK omenja na primer sodelovanje v odborih AFNOR-ja (Francoske organizacije za standardizacijo) ter CEN-a brez nadomestila od javnih organov).
The aid in question was also granted to the LNE without prior notification — it was therefore illegal and as such invalid.
Ker so bile zadevne pomoči LNE dodeljene brez predhodne priglasitve, so torej nezakonite in kot take nične.
Secondly, on account of its public enterprise status, the LNE enjoyed a number of selective advantages, such as self-insurance and, more generally, non-payment of insurance, a special labour legislation scheme, in particular for retirement and unemployment insurance, the right to use documents with the French Republic’s header and logos, the use of an official image or an official laboratory image, de facto entitlement to the research tax credit, and free archiving.
Drugič, LNE je imel zaradi statusa javnega podjetja na voljo številne izbirne ugodnosti, kot so samozavarovanje oziroma bolj na splošno neplačevanje zavarovanja, posebna ureditev delovnega prava, zlasti glede upokojitve in zavarovanja za primer brezposelnosti, pravica do uporabe dokumentov z glavo in logotipi Republike Francije, predstavljanje z uradno podobo ali kot uradni laboratorij, dejanska upravičenost do davčnih olajšav za raziskave ter brezplačno arhiviranje.
The LNE was also favoured by the customs administration, which used the LNE’s services or required firms to use those services, to the exclusion of any other laboratories.
LNE so podpirale tudi carinske uprave, ki so uporabljale storitve LNE oziroma so od podjetij zahtevale, da uporabijo storitve LNE, izključujoč vse druge laboratorije.
Thirdly, the Government grants distorted competition, especially at international level.
Tretjič, donacije države so izkrivljale konkurenco, zlasti na mednarodni ravni.
The LNE also had many branches abroad.
Razen tega pa je imel LNE številne podružnice v tujini.
By letters dated 4 November 2005 and 19 April 2006, France sent the Commission its comments on the decision to initiate a formal investigation procedure in respect of the aid granted to the LNE and it provided additional information about the LNE’s accounts.
V dopisih z dne 4. novembra 2005 in 19. aprila 2006 je Francija Komisiji predložila svoje pripombe v zvezi z odločitvijo o sprožitvi formalnega postopka preiskave o finančni pomoči, dodeljeni LNE, posredovala ji je tudi dodatne informacije glede računovodstva dejavnosti LNE.
Separation of accounts
Ločeno računovodstvo
Firstly, France emphasis the fact that the criteria mentioned in Article 4(2)(a) and (b) of Commission Directive 80/723/EEC of 25 June 1980 on the transparency of financial relations between Member States and public undertakings [10] are met.
Prvič, Francija je poudarila, da so merila, omenjena v členu 4(2)(a) in (b) Direktive Komisije 80/723/EGS z dne 25. junija 1980 o preglednosti finančnih odnosov med državami članicami in javnimi podjetji [10], izpolnjena.
This relieves the LNE of the need to keep separate accounts.
Zaradi tega je LNE izvzeta iz obveznosti, da ima in vodi ločeno računovodstvo.
The French authorities stress, however, that the LNE has had an analytical accounting system since 1990.
Francoski organi vseeno poudarjajo, da ima LNE od leta 1990 dalje stroškovno računovodstvo.
The system was revised in 2005 to comply with the 2005 to 2008 performance contract between the State and the LNE.
Revidirano je bilo leta 2005, da je bilo usklajeno s pogodbo o storitvah med državo in LNE za obdobje med 2005 in 2008.
It allows a complete separation of the accounts for commercial and non-commercial activities and shows, in particular, the profitability of the commercial services performed by the LNE, regardless of the annual grant made to it and assigned to public service tasks.
To računovodstvo omogoča, da so računi v trgovinskem in javnem sektorju popolnoma ločeni, ter prikazuje zlasti donosnost trgovinskih storitev, ki jih izvaja LNE, neodvisno od letne donacije, ki je odobrena temu laboratoriju in dodeljena za naloge javnih storitev.
The full-cost accounting method is used: the LNE is structured around analysis centres that directly or indirectly contribute to its various tasks and activities.
Uporabljena je metoda računovodstva celotnih stroškov: LNE je urejen v analitske centre, ki neposredno ali posredno prispevajo k njegovim različnim nalogam in dejavnostim.
The amount of expenditure and revenue is allocated as precisely as possible:
Znesek odhodkov in prihodkov se dodeli čimbolj natančno:
there are 80 operational sections or main analysis centres, with a staff of some 500 people,
operativnih oddelkov ali glavnih analitskih centrov je 80, v njih je približno 500 zaposlenih,
there are some 40 auxiliary centres comprising the functional sections and cost centres, with a staff of some 200 people.
približno 40 pomožnih centrov pa vključuje funkcionalne oddelke in stroškovne centre z okrog 200 zaposlenimi.
LNE staff enter their working hours via input software.
Osebje LNE beleži svoj delovni čas s pomočjo programske opreme za vnos podatkov.
Depending on the nature of the activity, the hours are direct (operational sections) or indirect (operational and functional sections), given that the overheads are made up of the costs of the auxiliary centres (functional sections and cost centres).
Glede na naravo dejavnosti je delovni čas neposreden (operativni oddelki) ali posreden (operativni in funkcionalni oddelki), pri čemer se razume, da so splošni stroški sestavljeni iz stroškov pomožnih centrov (funkcionalni oddelki in stroškovni centri).
The costs of the auxiliary centres are then divided between the main centres according to several cost units or allocation keys (staff, payroll, number of IT posts, surface area of premises, quality of their temperature and heat regulation systems).
Stroški pomožnih centrov se nato razdelijo med glavne centre glede na več delovnih enot oziroma razdelitvenih ključev (število zaposlenih, plačilna lista, število delovnih mest IT, površina poslovnih prostorov, kakovost njihovih sistemov za regulacijo temperature in hlajenja).
The full costs of the main analysis centres are then charged to the activities on the basis of two cost factors:
Nato se celotni stroški glavnih analitskih centrov odpišejo od dejavnosti na podlagi dveh stroškovnih dejavnikov:
the hours of direct labour charged by each staff member,
delovnega časa neposrednega dela, kot ga beleži vsak zaposleni,
the rate of utilisation of equipment.
stopnje uporabe opreme.
This second factor is designed to allocate in an appropriate manner depreciation and infrastructure costs to the LNE’s activities (infrastructure costs are made up of the indirect costs of the maintenance, workshop and property management units).
Namen tega drugega dejavnika je, da se dejavnostim LNE ustrezno dodelijo stroški amortizacije in infrastrukturni stroški (infrastrukturni stroški zajemajo posredne stroške enote za vzdrževanje, delavnice in enote za upravljanje lastnine).
In a main analysis centre (average operational section of six people), a rate of utilisation is calculated for each sector by weighting the rate of utilisation by the value of the equipment.
Na ravni glavnega analitskega centra (povprečni operativni oddelek ima 6 zaposlenih) se stopnja uporabe izračuna za vsako področje s ponderiranjem stopenj uporabe z vrednostjo opreme.
The depreciation and infrastructure costs, directly linked to the equipment, can then be charged, pro rata to these rates, to each of the commercial and public sectors.
Sorazmerno s temi stopnjami se lahko torej stroški amortizacije in infrastrukturni stroški, neposredno povezani z opremo, odpišejo od vsakega trgovinskega in javnega sektorja.
The analysis centre’s indirect costs and other overheads are allocated to the commercial or public activities pro rata to the direct hours charged by the section’s staff members.
Posredni stroški in drugi splošni stroški analitskega centra se trgovinskim in javnim dejavnostim dodelijo sorazmerno z beleženjem neposrednega delovnega časa zaposlenih na oddelku.
In 2005 the effective rates of utilisation of equipment in the commercial sector and the public sector allowed an individual breakdown of infrastructure and depreciation costs for each piece of equipment pro rata to its utilisation.
V letu 2005 so dejanske stopnje uporabe opreme v trgovinskem in javnem sektorju omogočile individualno razdelitev infrastrukturnih stroškov in stroškov amortizacije za posamezni kos opreme, sorazmerno z uporabo.
The sum of these individual breakdowns gives the total figures for 2005.
Vsota teh individualnih razdelitev daje skupne številke za leto 2005.
For the years 1993 to 2004, such an individual breakdown was not feasible.
Za leta med 1993 in 2004 taka razdelitev ni izvedljiva.
An overall indicator for the rate of utilisation was therefore used.
Zato je bilo odločeno, da se uporabi splošni kazalnik za stopnjo uporabe.
It was reached by weighting individual rates of utilisation of each piece of equipment by the value of the equipment.
Ta splošni kazalnik izhaja iz ponderiranja individualnih stopenj uporabe posameznega kosa opreme z vrednostjo opreme.
The value of this indicator for 2005 is 44 % for the commercial sector and 56 % for the public sector.
Vrednost tega kazalnika za leto 2005 je 44 % za trgovinski sektor in 56 % za javni sektor.
These rates of utilisation were calculated, on a team-by-team basis, for the laboratory’s main items of equipment with a purchase value of EUR 7500 or more, i.e. almost 1200 items of equipment, representing in value 70 % of all the LNE’s apparatus and equipment.
Te stopnje uporabe so bile izračunane za vsako ekipo posebej za glavno opremo Laboratorija z nabavno vrednostjo, ki je višja ali enaka 7500 EUR, oziroma vsebuje okrog 1200 kosov opreme, ki pomenijo 70 % vrednosti vseh naprav in opreme LNE.
However, for its cost allocation calculations and thus for estimating the results of the public and commercial sectors, France uses a more cautious allocation ratio of 50:50, rather than a 56:44 ratio.
Francija v svojih izračunih razdelitve stroškov, pa tudi za oceno rezultatov v javnem in trgovinskem sektorju, kljub temu uporablja preudarnejše razmerje razdelitve, in sicer 50/50, ne pa 56/44.
This corresponds to a safety margin of about 10 % (in fact, 6 points out of 56).
To se sklada z varnostno rezervo, ki znaša približno 10 % (dejansko 6 točk od 56).
Buildings are not included in the above sampling but the utilisation ratios in analytical accounts result in a 2/3-1/3 allocation in favour of the public sector.
Stavbe niso vključene v zgoraj navedeno vzorčenje, toda iz razmerja uporabe v analitskem računovodstvu izhaja razdelitev 2/3 – 1/3 v korist javnega sektorja.
The LNE’s accounts for the period 1993 to 2004 have therefore been re-done as requested by the Commission in order to allocate fixed production overheads to either the commercial or the public sector, whereas they had been entered in the accounts as ‘mixed’ costs.
Račune LNE za obdobje med 1993 in 2004 je bilo tako treba ponovno obravnavati v skladu z zahtevo, ki jo je izrazila Komisija, da se stalni splošni stroški proizvodnje dodelijo trgovinskemu ali javnemu sektorju, medtem ko so se obravnavali kot skladni z „mešanimi“ odhodki.