natgillin/translations-raw huggingface dataset:
Such breaches cited by interested individuals and ascertained by national courts must result in the courts drawing the necessary consequences, in accordance with national law, with regard to both the validity of the acts giving effect to the aid and the recovery of financial support granted.
Iz takega neupoštevanja, ki ga navedejo stranke v postopku, ki se nanj lahko sklicujejo, in ugotovijo nacionalna sodišča, morajo slednja v skladu s svojim nacionalnim pravom izpeljati vse posledice, tako glede veljavnosti aktov, ki dovoljujejo izvajanje zadevnih ukrepov pomoči, kot glede izterjave dodeljenih finančnih pomoči.
Where an unlawful aid is incompatible with the common market, Article 14(1) of Regulation (EC) No 659/1999 provides that the Commission must decide that the Member State concerned take all necessary measures to recover the aid from the beneficiary.
Člen 14(1) Uredbe (ES) št. 659/1999 v primeru nezdružljivosti nezakonitih pomoči s skupnim trgom določa, da Komisija odloči, da mora zadevna država članica sprejeti vse potrebne ukrepe, da upravičenec vrne pomoč.
Such reimbursement is necessary to re-establish the situation applying previously, and involves cancelling all the financial advantages from which beneficiaries of the unlawfully granted aid have unduly benefited since the date the aid was granted.
To povračilo je potrebno za ponovno vzpostavitev prejšnjega stanja, tako da se odpravijo vse finančne ugodnosti, ki jih je bil upravičenec do nezakonito dodeljene pomoči deležen po datumu dodelitve te pomoči.
Article 14(2) of Regulation (EC) No 659/1999 stipulates that recovery includes interest at an appropriate rate fixed by the Commission.
Člen 14(2) Uredbe (ES) št. 659/1999 določa, da pomoč, ki se vrne, vključuje obresti po primerni obrestni meri, ki jo določi Komisija.
Such interest is payable from the date on which the unlawful aid was made available to the beneficiary.
Obresti se plačajo od datuma, ko je bila nezakonita pomoč na razpolago upravičencu.
The aid must be reimbursed in accordance with the procedures laid down by French law.
Pomoči je treba vrniti v skladu s postopki, določenimi v francoski zakonodaji.
The amounts include interest from the date on which aid was granted until the date of its effective recovery.
Zneski vključujejo obresti od datuma plačila pomoči do datuma njenega dejanskega vračila.
It is to be calculated at the Commission's reference rate, laid down by the method for setting the reference and discount rates.
Obresti se izračunajo na podlagi referenčne obrestne mere Komisije, določene z metodo določanja referenčnih obrestnih mer in diskontnih stopenj.
The Commission does not have data on the overall amount of aid granted under the ‘set-aside premium’ since it does not know the amount of receipts taken nor the number of hectares for which aid was received.
Komisija nima podatkov o skupnem znesku pomoči, dodeljenih v okviru „premije za praho“, ker ne pozna zneskov prejemkov in števila hektarov, ki so bili deležni pomoči.
Whilst specifying that they do not in any way alter the Commission's conclusions, the Commission notes the comments made by third parties, according to which the ‘set-aside premium’ was the subject of additional public aid and financing undeclared by the French authorities.
Komisija je vzela na znanje pripombe tretjih strank, da naj bi bila „premija za praho“ predmet financiranja in dodatnih javnih pomoči, ki jih francoski organi niso prijavili, pri čemer je pojasnila, da te pripombe v ničemer ne spreminjajo njenih ugotovitev.
According to the information available to the Commission, the amount of public aid to finance the ‘conversion aid’ totalled EUR 11,01 million.
Po podatkih, ki jih ima na voljo Komisija, je znesek javnih pomoči, namenjen financiranju „pomoči za preusmeritev“, znašal 11,01 milijona EUR.
This Decision will not prejudice the conclusions the Commission may draw, if necessary, for the financing of the common agricultural policy by the European Agricultural Guidance and Guarantee Fund (EAGGF),
Ta odločba ne vpliva na posledice, ki bi jih Komisija po potrebi določila v okviru financiranja skupne kmetijske politike iz Evropskega kmetijskega usmerjevalnega in jamstvenega sklada (EKUJS) –
The State aid operated by France in the form of ‘set-aside premiums’ granted to French wine producers undertaking not to claim the registered designations of origin (AOC) ‘Rivesaltes’ or ‘Grand Roussillon’ from the 1996 harvest to the 2000 harvest inclusive is incompatible with the single market.
Državna pomoč, ki jo je Francija izvajala v obliki „premije za praho“, dodeljene francoskim vinogradnikom, ki so se obvezali, da od letine 1996 do vključno z letino 2000 ne bodo zahtevali priznanja registrirane označbe porekla (AOC) „Rivesaltes“ ali „Grand Roussillon“, je nezdružljiva s skupnim trgom.
The State aid operated by France in the form of the conversion plan for the AOC Rivesaltes vineyards from the 1996 harvest to the 2000 harvest inclusive, that was granted in individual cases to exceed 30 % of the actual costs and/or the EUR 5030,82/ha (FRF 33000/ha) ceiling is incompatible with the single market.
Državna pomoč, ki jo je Francija izvajala v obliki načrta preusmeritve vinograda z registrirano označbo porekla Rivesaltes od letine 1996 do vključno z letino 2000 in katere dodelitev je v posameznih primerih presegla 30 % dejanskih stroškov in/ali zgornje meje 5030,82 EUR/ha (33000 FRF/ha), je nezdružljiva s skupnim trgom.
France shall take all necessary measures to recover the incompatible aid referred to in Article 1(1) and (2) from the beneficiaries.
Francija sprejme potrebne ukrepe, da upravičenci vrnejo nezdružljive pomoči, določene v členu 1(1) in (2).
Recovery shall be effected without delay and in accordance with the procedures of national law provided that they allow the immediate and effective execution of the decision.
Vračilo se izvede takoj in v skladu s postopki nacionalne zakonodaje, če ti dopuščajo takojšnje in učinkovito izvajanje te odločbe.
The aid to be recovered shall include interest from the date on which it was at the disposal of the beneficiaries until the date of its recovery.
Pomoči, ki jih je treba vrniti, vključujejo obresti od dne, ko so bile dane na razpolago upravičencem, do dneva njihovega vračila.
For the purpose of the recovery of incompatible aid referred to in Article 1(1), France shall inform the Commission of the overall amount of aid granted under this measure and its financing, including the overall amount of receipts from the inter-branch contribution introduced for this purpose, and the number of hectares for which the ‘set-aside premium’ was received.
V namene vračila nezdružljivih pomoči, določenih v členu 1(1), Francija obvesti Komisijo o skupnem znesku pomoči, dodeljenem v okviru tega ukrepa, in njegovem financiranju, vključno s skupnim zneskom prejemkov iz medpanožnega prispevka, uvedenega v ta namen, ter številu hektarov, ki so prejeli „premijo za praho“.
France shall inform the Commission, within two months of notification of this Decision, of the measures that it has taken to comply therewith.
Francija v dveh mesecih po uradnem obvestilu o tej odločbi obvesti Komisijo o ukrepih, ki jih je sprejela za njeno upoštevanje.
Done at Brussels, 19 January 2005.
V Bruslju, dne 19. januarja 2005
OJ C 82, 5.4.2003, p. 2.
UL C 82, 5.4.2003, str. 2.
1 FRF = EUR 0,15 approximately.
1 FRF = približno 0,15 EUR.
Regulation repealed by Regulation (EC) No 1493/1999 (OJ L 179, 14.7.1999, p. 1).
Uredba, kakor je bila razveljavljena z Uredbo (ES) št. 1493/1999 (UL L 179, 14.7.1999, str. 1).
OJ L 57, 29. 2.1980, p. 16.
UL L 57, 29.2.1980, str. 16.
Regulation repealed by Regulation (EC) No 1493/1999.
Uredba, kakor je bila razveljavljena z Uredbo (ES) št. 1493/1999.
Judgment of the Court of First Instance of the European Communities of 8 June 1995, case T-459/93, Siemens SA v. Commission, Rec. p. II-01675.
Sodba Sodišča prve stopnje Evropskih skupnosti z dne 8. junija 1995, zadeva T-459/93, Siemens SA proti Komisiji, Zodl., str. II-01675.
OJ L 264, 12.9.1989, p. 5.
UL L 264, 12.9.1989, str. 5.
Regulation repealed by Regulation (EC) No 1227/2000 (OJ L 143, 16.6.2000, p. 1).
Uredba, kakor je bila razveljavljena z Uredbo (ES) št. 1227/2000 (UL L 143, 16.6.2000, str. 1).
Commission letter SG(97)D/3741 of 16.5.1997.
Dopis Komisije št. SG(97) D/3741 z dne 16.5.1997.
Commission letter SG(90)D/25148 of 22.8.1990.
Dopis Komisije št. SG(D)(90) 25148 z dne 22.8.1990.
EU CoJ Judgment of 15 July 2004 in Case C-345/02, Pearle, not yet published in ECR.
Sodba Sodišča z dne 15. julija 2004, zadeva C-345/02, Pearle, še neobjavljena v ZOdl.
Court Judgment of 22 May 2003, Case C-355/00, Freskot, ECR p. I-5263.
Sodba Sodišča z dne 22. maja 2003, zadeva C-355/00, Freskot, ZOdl., str. I-5263.
Court Judgement of 17 September 1980 in Case 730/79, Philip Morris/Commission, ECR p. 2671, Ground 11.
Sodba Sodišča z dne 17. septembra 1980, zadeva 730/79 Philip Morris, ZOdl., str. 2671, točka 11.
‘New aid’ shall mean all aid, that is to say, aid schemes and individual aid, which is not existing aid, including alterations to existing aid.
„Nova pomoč“ je opredeljena kot vsaka pomoč, to pomeni shema pomoči ali individualna pomoč, ki ni veljavna pomoč, vključno s spremembo veljavne pomoči.
Court Judgment of 26 June 1979, Case 177/78, Pigs and Bacon Commission v. McCarren, ECR. p. 2161.
Sodba Sodišča z dne 26. junija 1979, zadeva 177/78, Pigs and Bacon Commission proti McCarrenu, ZOdl., str. 2161.
Court Judgment on the afore-cited Siemens case.
Zgoraj navedena sodba Sodišča prve stopnje v zadevi Siemens.
OJ C 302, 12.11.1987, p. 6.
UL C 302, 12.11.1987, str. 6.
Court Judgment of 25.6.1970, Case 47/69, France v. the Commission, ECR. p. 487.
Sodba Sodišča z dne 25. junija 1970, zadeva 47/69, Francija proti Komisiji, ZOdl., str. 487.
ECR p. 611.
ZOdl., str. 611.
ECR p. 1471.
ZOdl., str. 1471.
ECR p. 595.
ZOdl., str. 595.
ECR p.I-5505.
ZOdl., str. I-5505.
Court Judgment of 21 October 2003, joint cases C-261/01 and C-262/01, Van Calster e.a., not yet published in the ECR.
Sodba Sodišča z dne 21. oktobra 2003, združeni zadevi C-261/01 in C-262/01, Van Calster in drugi, še neobjavljena v ZOdl.
Commission notice on the method for setting the reference and discount rates (OJ C 273, 9.9.1997, p. 3).
Obvestilo Komisije o načinu določanja referenčnih obrestnih mer in diskontnih stopenj (UL C 273, 9.9.1997, str. 3).
of 7 April 2006
z dne 7. junija 2006
on State aid C 25/2005 (ex NN 21/2005) implemented by the Slovak Republic for FRUCONA Košice, a.s.
o državni pomoči C 25/2005 (prej NN 21/2005) Slovaške republike za Frucona Košice, a.s.
(notified under document number C(2006) 2082)
(notificirano pod dokumentarno številko C(2006) 2082)
Having called on interested parties to submit their comments pursuant to the provision cited above and having regard to their comments,
po pozivu vsem zainteresiranim strankam, naj predložijo svoje pripombe v skladu z zgoraj navedenimi določbami, in ob upoštevanju teh pripomb,
By letter of 15 October 2004, registered as received on 25 October, the Commission was sent a complaint concerning alleged unlawful state aid in favour of FRUCONA Košice, a.s.. The complainant sent additional information on 3 February 2005.
V dopisu z dne 15. oktobra 2004, evidentiranim dne 25. oktobra, je bila Komisiji poslana pritožba v zvezi z domnevno nezakonito državno pomočjo za družbo Frucona Košice, a.s. Pritožnik je 3. februarja 2005 poslal dodatne informacije.
A meeting with the complainant took place on 24 May 2005.
Sestanek s pritožnikom je potekal 24. marca 2005.
On the basis of the information provided by the complainant, the Commission asked Slovakia by letter of 6 December 2004 to inform it about the disputed measure.
Na podlagi informacij, ki jih je predložil pritožnik, je Komisija z dopisom z dne 6. decembra 2004 zaprosila Slovaško, naj jo obvesti o spornem ukrepu.
Slovakia responded by letter of 4 January 2005, registered as received on 17 January, informing the Commission about possible unlawful aid granted to FRUCONA Košice a.s. and asking it to approve the aid as rescue aid to a company in financial difficulties.
Slovaška je odgovorila z dopisom z dne 4. januarja 2005, evidentiranim dne 17. oktobra, v katerem je Komisijo obvestila o morebitni nezakoniti državni pomoči, dodeljeni družbi Frucona Košice, a.s., in jo zaprosila, naj to pomoč odobri kot pomoč za reševanje družbe v finančnih težavah.
Slovakia submitted additional information by letter of 24 January 2005, registered as received on 28 January.
Slovaška je poslala dodatne informacije z dopisom z dne 24. januarja 2005, evidentiranim dne 28. januarja.
The Commission asked for further information by letter of 9 February 2005, to which it received answers by letter of 4 March 2005, registered as received on 10 March.
Komisija je zaprosila za dodatne informacije z dopisom z dne 9. februarja 2005, odgovor nanj pa je prejela z dopisom z dne 4. marca 2005, evidentiranim dne 10. marca.
A meeting with the Slovak authorities took place on 12 May 2005.
Sestanek s slovaškimi organi je potekal 12. maja 2005.
By letter of 5 July 2005, the Commission informed Slovakia that it had decided to initiate the procedure laid down in Article 88(2) of the EC Treaty in respect of the aid.
Komisija je z dopisom z dne 5. julija 2005 obvestila Slovaško, da bo v zvezi s pomočjo sprožila postopek v skladu s členom 88(2) Pogodbe ES.
The Commission invited interested parties to submit their comments on the measure.
Komisija je pozvala zainteresirane stranke, naj predložijo svoje pripombe o ukrepu.
The Slovak authorities submitted their observations by letter of 10 October 2005, registered as received on 17 October 2005.
Slovaški organi so predložili svoje ugotovitve z dopisom z dne 10. oktobra 2005, evidentiranim dne 17. oktobra 2005.
The Commission received comments from one interested party (the beneficiary) by letter of 24 October 2005, registered as received on 25 October.
Komisija je prejela pripombe ene zainteresirane stranke (upravičenca) z dopisom z dne 24. oktobra 2005, evidentiranim dne 25. oktobra.
It forwarded them to Slovakia, which was given the opportunity to react; Slovakia's comments were received by letter dated 16 December 2005, registered as received on 20 December.
Posredovala jih je Slovaški in ji dala možnost odgovora; Slovaška je svoje pripombe poslala z dopisom z dne 16. decembra 2005, evidentiranim dne 20. decembra.
A meeting with the beneficiary at which he was given the opportunity to explain his submission took place on 28 March 2006.
Sestanek z upravičencem, na katerem je imel možnost pojasniti svoje predložene pripombe, je potekal 28. marca 2006.
Slovakia submitted additional information by letter dated 5 May 2006, registered as received on 8 May.
Slovaška je poslala dodatne informacije z dopisom z dne 5. maja 2006, evidentiranim dne 8. maja.
The recipient of the financial support is FRUCONA Košice a.s.
Prejemnik finančne podpore je družba Frucona Košice a.s.
(hereinafter referred to as ‘the beneficiary’), which, at the time of the decisive events, was active in the production of spirit and spirit-based beverages, non-alcoholic beverages, canned fruit and vegetables, and vinegar.
(v nadaljnjem besedilu „upravičenec“), ki se je v času odločilnih dogodkov ukvarjala s proizvodnjo žganih pijač in pijač na osnovi žganih pijač, brezalkoholnih pijač, sadja in zelenjave v pločevinkah ter kisa.
Currently, the beneficiary no longer produces spirit and spirit-based beverages.
Upravičenec trenutno ne proizvaja več žganih pijač in pijač na osnovi žganih pijač.
Nevertheless, it is active on the wholesale market for spirit and spirit-based beverages.
Vendar pa je dejaven na trgu na debelo za žgane pijače in pijače na osnovi žganih pijač.
The company is situated in a region eligible for regional aid under Article 87(3)(a) of the EC Treaty.
Družba ima sedež v regiji, ki je upravičena do regionalne pomoči v skladu s členom 87(3)(a) Pogodbe ES.
At the time of the decisive events, the beneficiary employed about 200 persons.
V času odločilnih dogodkov je upravičenec zaposloval približno 200 oseb.
In his comments on the decision to open the formal investigation, the beneficiary provided the Commission with data on its turnover (including excise duties and VAT), which are shown in the following table.
Upravičenec je v pripombah o odločitvi o sprožitvi formalne preiskave Komisiji predložil podatke o svojem prometu (vključno s trošarinami in DDV), ki so prikazani v naslednji preglednici.
Turnover in different segments of production, including excise duties and VAT [SKK]
Promet v različnih delih proizvodnje, vključno s trošarinami in DDV [SKK]
Vinegar
Kis
Fruit and vegetable production
Proizvodnja sadja in zelenjave
Cabbage
Zelje
Carbonated non-alcoholic beverages
Brezalkoholne pijače z dodanim ogljikovim dioksidom
Non-carbonated non-alcoholic beverages
Brezalkoholne pijače brez dodanega ogljikovega dioksida
Juices 100 %
Sokovi, 100 %
Spirit-based beverages
Pijače na osnovi žganih pijač
Apple wine
Jabolčno vino
Other products/services
Drugi proizvodi/storitve
These data differ considerably from the data obtained by the Commission from the Slovak authorities and given in the decision to open the formal investigation.
Ti podatki se bistveno razlikujejo od podatkov, ki jih je Komisija prejela od slovaških organov in so navedeni v odločitvi o sprožitvi formalne preiskave.
In their reaction to the beneficiary's comments after the opening of the formal investigation, the Slovak authorities did not dispute the accuracy of the above figures.
Slovaški organi v svojem odgovoru na pripombe upravičenca po sprožitvi formalne preiskave niso izpodbijali točnosti zgoraj navedenih številk.
According to the Slovak authorities, the beneficiary fulfils the criteria of a medium-sized enterprise.
Po mnenju slovaških organov upravičenec izpolnjuje merila za srednje podjetje.
The disputed measure is a write-off of a tax debt by the Košice IV tax office (‘tax office’) under what is known as an arrangement with creditors.
Pri spornem ukrepu gre za odpis davčnega dolga, ki ga je opravil davčni urad Košice IV (v nadaljevanju „davčni urad“) v okviru tako imenovanega dogovora z upniki.
This procedure is governed by Act 328/91 on Bankruptcy and Arrangement with Creditors (‘Bankruptcy Act’).
Ta postopek ureja Zakon 328/91 o stečaju in dogovoru z upniki (v nadaljevanju „Zakon o stečaju“).
Arrangement with creditors (‘arrangement’ or ‘arrangement procedure’) is a court-supervised procedure which, like the bankruptcy procedure, aims at settling the financial situation of indebted companies.
Dogovor z upniki (v nadaljevanju „dogovor“ ali „postopek dogovora“) je postopek pod nadzorom sodišča, ki je tako kot stečajni postopek namenjen poravnavi finančnega stanja zadolženih družb.
Under the bankruptcy procedure, the company ceases to exist and either its assets are sold to a new owner or the company is liquidated.
V stečajnem postopku družba preneha obstajati in njeno premoženje se proda novemu lastniku ali pa se družba likvidira.
In contrast, under the arrangement procedure, the indebted company continues its business without change of ownership.
Nasprotno pa v postopku dogovora zadolžena družba nadaljuje dejavnost brez spremembe lastništva.
The arrangement procedure is initiated by the indebted company.
Postopek dogovora sproži zadolžena družba.
The aim is to reach an agreement with the creditors (‘agreement’) whereby the indebted company pays off part of its debt and the remainder is written off. This agreement has to be approved by the supervising court.
Cilj je doseči sporazum z upniki (v nadaljevanju „sporazum“), po katerem zadolžena družba izplača del svojih dolgov, preostanek pa se odpiše. Ta sporazum mora odobriti nadzorno sodišče.
Creditors whose receivables are secured, for example by means of a mortgage, act as separate creditors.
Upniki, katerih terjatve so zavarovane na primer s hipoteko, nastopajo kot posamezni upniki.
For the arrangement proposal to be accepted, all the separate creditors have to vote in favour, whereas for other creditors a qualified majority suffices.
Za sprejetje predloga za dogovor morajo zanj glasovati vsi posamezni upniki, medtem ko pri drugih upnikih zadošča kvalificirana večina.
Separate creditors vote individually and have a right to veto the proposal.
Posamezni upniki glasujejo posamično in imajo pravico veta na predlog.
Separate creditors have a privileged position also in the bankruptcy procedure.
Posamezni upniki imajo privilegiran položaj tudi v stečajnem postopku.
The proceeds from the sale of the secured assets in the bankruptcy procedure are meant to be used exclusively to satisfy the claims of the separate creditors.
Izkupiček od prodaje zavarovanih sredstev v stečajnem postopku je namenjen izključno izplačilu terjatev posameznih upnikov.
If the claims of the separate creditors cannot all be met from this sale, the outstanding amounts are incorporated into the second group with the claims of the other creditors.
Če se s to prodajo ne morejo izplačati vse terjatve posameznih upnikov, se neporavnani zneski vključijo v drugo skupino k terjatvam drugih upnikov.
In the second group, the creditors are satisfied proportionally.
V drugi skupini so upniki poplačani sorazmerno.
Pursuant to the Bankruptcy Act, the company applying for an arrangement with creditors has to submit to the supervising court a list of measures for its reorganisation and for the ongoing financing of its activity after the arrangement.
V skladu z Zakonom o stečaju mora družba, ki prosi za dogovor z upniki, predložiti nadzornemu sodišču seznam ukrepov za sanacijo in tekoče financiranje svojih dejavnosti po dogovoru.
Under Act 511/92 on the Administration of Taxes and Fees and Changes to the System of Local Financial Authorities (‘Tax Administration Act’), a company has the possibility of asking the tax authorities for deferral of payment of taxes.
V skladu z Zakonom 511/92 o upravljanju davkov in dajatev ter spremembah sistema lokalnih finančnih organov (v nadaljevanju „Zakon o davčni službi“) lahko družba zaprosi davčne organe za odlog plačila davkov.
Interest is charged on the deferred amount and the deferred debt has to be secured.
Na odloženi znesek se zaračunavajo obresti, odloženi dolg pa mora biti zavarovan.
The Tax Administration Act also governs the tax execution procedure, the aim of which is to satisfy the State's tax claims through sale of real estate, movable assets or the firm as a whole.
Zakon o davčni službi ureja tudi postopek davčne izvršbe, katerega cilj je povrniti davčne terjatve države s prodajo nepremičnin, premičnin ali podjetja v celoti.
Between November 2002 and November 2003 the beneficiary benefited from the possibility offered by the Tax Administration Act to have its obligation to pay excise duty on spirit deferred.
V obdobju od novembra 2002 do novembra 2003 je upravičenec izkoristil odlog obveznosti plačila trošarine na žgane pijače, ki ga omogoča Zakon o davčni službi.
In total, the deferred debt amounted to SKK 477015759 (EU-12,6 million).
V celoti je odloženi davek znašal 477015759 SKK (12,6 milijona EUR).
Before agreeing to defer these payments, the tax office secured each of its receivables against the beneficiary's assets, as stipulated in the Act.
Davčni urad je pred odobritvijo odloga teh plačil zavaroval vse svoje terjatve s premoženjem upravičenca, kakor je določeno v Zakonu.
The Slovak authorities submit that the value of these securities based on the beneficiary's accounts was SKK 397476726 (EU-10,5 million).
Slovaški organi trdijo, da je bila vrednost teh jamstev na podlagi računov upravičenca 397476726 SKK (10,5 milijona EUR).
The beneficiary, however, claims that the value of these securities, as estimated by experts at the end of 2003, was SKK 193940000 (EUR 5 million).
Upravičenec pa trdi, da je vrednost jamstev po oceni izvedencev ob koncu leta 2003 znašala 193940000 SKK (5 milijonov EUR).
This is, according to the beneficiary, the value of the secured assets (movables, real estate and receivables) expressed in so-called expert prices.
Po mnenju upravičenca je to vrednost zavarovanih sredstev (premičnin, nepremičnin in terjatev), izražena v tako imenovanih izvedenskih cenah.