natgillin/translations-raw huggingface dataset:
In this respect the Commission acknowledges the improvements made in the control environment of PP, more particularly as regards the control procedures concerning the records of direct and indirect costs.
Komisija priznava, da je bil dosežen napredek v zvezi z nadzornim središčem v družbi PP, zlasti glede postopkov nadzora knjiženja neposrednih in posrednih stroškov.
Moreover, the National Regulatory Authority has been issuing recommendations to also eliminate some other weaknesses [74] found during the annual verification exercise.
Poleg tega nacionalni regulativni organ tudi izdaja priporočila, da bi odpravil druge pomanjkljivosti [74], odkrite med vsakoletnim preverjanjem.
According to the Polish authorities a number of recommendations expressed during the 2005 and 2006 exercise have already been implemented [75] or are on the way to be soon implemented.
Poljski organi menijo, da se niz priporočil, ki so jih izdali v okviru preverjanja v letih 2005 in 2006, že izvaja [75] oziroma se bodo začela izvajati vsak čas.
The Commission considers important that all open recommendations are put into effect as soon as possible in order to achieve a more robust internal accounting information system.
Komisija meni, da je izjemno pomembno, da bi vsa priporočila kar najhitreje začeli izvajati, s čimer bi pridobili natančnejši notranji sistem računovodskih informacij.
Consequently, on the basis of the information provided by Poland about the applied cost allocation method, the Commission is of the opinion that the Polish Post uses allocation keys with a reasonable causal link between the cost ascribed to a service and the source of that cost.
Na podlagi informacij o uporabljeni metodi razporejanja stroškov, ki jih je sporočila Poljska, Komisija meni, da družba Poczta Polska uporablja obračunske ključe tako, da ohranja utemeljeno vzročno zvezo med stroškom, pripisanim storitvi, in virom danega stroška.
Additionally, the Commission acknowledges the efforts made by PP (i) to strengthen the control environment related with management information and (ii) to improve the allocation cost methodology, which are the basis for the future calculation of the compensation.
Poleg tega Komisija priznava trud, ki ga je družba PP vložila, da bi (i) okrepila nadzorno središče, povezano z informacijami o upravljanju, in (ii) izboljšala metode razporejanja stroškov, ki pomenijo osnovo prihodnjega izračuna nadomestila.
However, as already mentioned above in section V.2.3.3, in order to properly calculate the net result for discharging the Universal Postal Obligation as well as the result outside the UPS, it should be ensured that no cost and revenue remains unallocated and that all results [76] (revenues and costs) are adequately allocated to each of the reserved and to the non-reserved services within the Universal Postal Service and to the non-Universal Postal Service.
Kot pa je že bilo omenjeno v oddelku V.2.3.3 tega sklepa, je za to, da bi pravilno obračunali neto izid iz naslova izpolnjevanja obveznosti univerzalnih poštnih storitev ter izide, ki niso povezani s temi storitvami, treba poskrbeti, da nobeni stroški in prihodki ne bi ostali nerazporejeni in da bi bili vsi izidi [76] (prihodki in stroški) ustrezno razporejeni na vsako od rezerviranih in nerezerviranih storitev v okviru univerzalne poštne storitve in na storitve, ki ne spadajo med univerzalne poštne storitve.
Annual independent verification
Letno neodvisno preverjanje
The ‘Public operator shall be obliged to submit to the President of UKE, not later than 31 July of each year, in respect to preceding year, the financial report examined by the auditor, in the scope consistent with the Act of Law of 29 September 1994 r. on accounting (Journal of Law of year 2002 No 76, pos. 694 and of year 2003 No 60, pos. 535) and consistent with sections 1 and 2’.
Poleg tega mora v skladu s členom 52(6) Zakona o poštnih storitvah „javni operater […] predsedniku UKE vsako leto najpozneje do 31. julija za leto poprej predložiti finančno poročilo, ki ga je pregledal revizor, v obsegu, ki ga določajo Zakon z dne 29. septembra 1994 o računovodstvu (Dz. U. iz leta 2002, št. 76, točka 694, in Dz. U. iz leta 2003, št. 60, točka 535) ter odstavka 1 in 2“.
As stated above the Commission has received the detailed reports drafted yearly by the National Regulatory Authority in conjunction with an independent auditor on the fulfilment of the requirements to separate accounts and to allocate costs.
Zaradi uporabe zgoraj navedenih določb Zakona o poštnih storitvah je Komisija prejela podrobna poročila v zvezi z izpolnjevanjem zahtev pri delitvi računovodskih evidenc in razporejanju stroškov, ki jih vsako leto pripravlja nacionalni regulativni organ (UKE) v sodelovanju z neodvisnim sodnim revizorjem.
It was concluded in those reports that PP’s internal accounting was based on generally accepted accounting principles and, thus, was suitable for quantifying the extra-costs of the universal postal service entrusted to it, so complying with Article 14(3) of the postal Directive.
V teh poročilih je bilo ugotovljeno, da notranje računovodske knjige družbe PP temeljijo na splošno sprejetih računovodskih načelih, zaradi česar so relevantne za količinsko opredelitev dodatnih stroškov univerzalnih poštnih storitev, za katere je pooblaščena družba PP, v skladu s členom 14(3) Poštne direktive.
In view of the fact that the analytical accounting is carried out within the general accounting it is as important to have the latter reviewed as well.
Glede na to, da se analitično računovodstvo vodi v okviru splošnega računovodstva, je bistveno, da bi nadzor opravljali tudi nad splošnim računovodstvom.
Every year PP’s financial statements are subject to an independent audit (see section V.2.3.1 above).
Vsako leto finančna poročila družbe PP pregleda neodvisni revizor (glej oddelek V.2.3.1 tega sklepa).
Moreover, the auditor will also supervise the conformity of the accounting records with the detailed requirements of the Postal Law (i.e. Article 52).
Poleg tega bo sodni revizor nadzoroval tudi združljivost računovodske evidence s posebnimi zahtevami Zakona o poštnih storitvah (člen 52).
However, the fact that the annual reports issued by UKE in conjunction with an independent audit company always stated that the scope of the independent annual verification is limited to evaluating to what extent the public operator fulfilled the requirements resulting from Article 52 of the Postal Law and the ‘Ordinance’ and this is restricted to only examining certain types of costs [77] demonstrate that the arrangements made so far for avoiding overcompensation are not sufficient if the remedies referred to in section V.2.3.3 above are not introduced.
Vendar se glede na to, da je bilo v letnih poročilih, ki jih je pripravil UKE v sodelovanju z neodvisnim revizorskim podjetjem, vedno ugotovljeno, da se neodvisno letno preverjanje omejuje na oceno, v kakšnem obsegu je javni operater izpolnil zahteve, opredeljene v členu 52 Zakona o poštnih storitvah in v Odloku in se omejuje samo na analizo določenih vrst stroškov [77], sklene, da že izvršene rešitve, katerih namen je preprečiti prekomerno nadomestilo, niso dovolj, če se ne sprejmejo ukrepi, določeni v oddelku V.2.3.3 tega sklepa.
The Commission considers the scope of such verification as too limited to properly guarantee the fulfilment of the objective of the verification i.e. ensuring that no overcompensation takes place (see point 20 of the Framework and Article 52.a of the Postal Law [78]).
Komisija meni, da je obseg tega preverjanja preveč omejen, da bi lahko ustrezno zagotavljal dosego cilja preverjanja, tj. dajal gotovost, da ne bo prišlo do prekomernega nadomestila (glej točko 20 okvira Skupnosti in člen 52a Zakona o poštnih storitvah [78].
Therefore, as already stated above in section V.2.2, the Commission considers necessary to include in the scope of the annual verification ‘Other operating revenues’, ‘Other operating costs’, ‘Financial revenues’, ‘Financial costs’ and ‘Extraordinary results’ as well as ‘revenues from sales’.
Zato v skladu z razdelkom V.2.2 tega sklepa Komisija meni, da je pri vsakoletnem preverjanju nujno potrebno upoštevati „druge operativne prihodke“, „finančne prihodke“, „finančne stroške“ in „izide izrednih dogodkov“, pa tudi „prihodke iz prodaje“.
In conclusion, the Commission is of the opinion that the scope of the account’s verification should be enlarged so as to ensure that all categories of costs and revenues relevant for the calculation of the compensation amount are taken into account.
Komisija torej meni, da je treba razširiti obseg preverjanja računovodskih evidenc, da bi zagotovili upoštevanje vseh kategorij stroškov in prihodkov, bistvenih za izračun zneska nadomestila.
No overcompensation expected for 2009-2011
V letih 2009–2011 se prekomerno nadomestilo ne pričakuje
According to the forecast of the company (see figures below) PP is expected also not to incur in net losses for the discharge of the public service obligation in the coming years of the scheme (see more detailed information in Annex 3).
V skladu z napovedjo družbe (glej spodnje podatke) se pričakuje, da v prihodnjih letih izvajanja sheme družba PP prav tako ne bo imela neto izgube iz izpolnjevanja obveznosti javne storitve (glej podrobnejše informacije v Prilogi 3).
Consequently, no compensation is foreseen by the scheme in question for the period 2009-2011.
Zato se v letih 2009–2011 v zadevni shemi ne predvideva nobeno nadomestilo.
Revenues of the public service obligation
Prihodki, ki temeljijo na obveznosti javne storitve
Costs of the public service obligation
Stroški, povezani z izpolnjevanjem obveznosti javne storitve
Net surplus [79]
Neto presežek [79]
% Margin (Net surplus/Revenues PSO)
Marža v odstotkih (neto presežek/prihodki, ki temeljijo na obveznosti javne storitve)
As shown above PP's net surplus achieved by the UPS is constantly reducing year after year.
Kot je prikazano zgoraj, je neto presežek družbe PP iz opravljanja univerzalnih poštnih storitev iz leta v leto manjši.
Despite of this actual trend PP has forecasted a constant improvement of this financial result for the coming years of the scheme.
Kljub temu trenutnemu trendu družba PP napoveduje stalno izboljševanje finančnega izida v prihodnjih letih sheme.
The reasons explaining the change in the trend are based on the introduction of a cost optimization program launched at the end of 2008 which should lead to cost savings and consequently to a gradual improvement of PP’s financial results.
Trend se spreminja zaradi uvedbe programa optimizacije stroškov, ki se je začel izvajati konec leta 2008 in naj bi zagotovila prihranek pri stroških ter zato postopno izboljšanje finančnih izidov družbe PP.
This program focused not only in the SGEI-area but also in PP’s commercial area outside the SGEI e.g. some services provided under the loss-making auxiliary activity will not be offered in the future.
Ta shema je bila usmerjena ne le v področje storitev splošnega gospodarskega pomena, temveč tudi v področje gospodarske dejavnosti družbe PP, ki ni povezano s temi storitvami, npr. v prihodnosti ne bo ponujala nekaterih storitev, ki se opravljajo v okviru pomožne dejavnosti, ki prinaša izgubo.
In addition some measures have been designed to increase revenues both inside and outside the SGEI e.g. sale of unnecessary real state property, modernization of some financial services to enhance PP’s competitiveness, etc.
Dodatno so bili sprejeti določeni ukrepi, katerih namen je povečati prihodke tako na področju storitev splošnega gospodarskega pomena kot tudi zunaj njega, npr. prodaja nepotrebnih nepremičnin, posodobitev nekaterih finančnih storitev za povečanje konkurenčnosti družbe PP ipd.
The main assumptions made to calculate forecast figures lie in parameters such as expected degree of change in organisational structure, level of prices for the different postal services, variations in labour costs and other costs, number of employees or macroeconomic indicators (growth in GDP, unemployment rate, inflation rate, exchange rate EUR/PLN and USD/PLN).
Glavne predpostavke za obračun napovedanih podatkov temeljijo na parametrih, kot so: predvidena stopnja spremembe organizacijske strukture, raven cen različnih poštnih storitev, nihanja stroškov dela in drugih stroškov, število uslužbencev ali makroekonomski kazalci (rast BDP, stopnja brezposelnosti, stopnja inflacije, menjalni tečaj EUR/PLN in USD/PLN).
Furthermore, as already stated above, although PP would be allowed under the Framework to ‘enjoy a reasonable profit’ the Polish authorities have communicated to the Commission that, according to the applicable national legislation, PP will only be compensated for losses incurred in connection with the provision of universal postal services.
Kot je ugotovljeno zgoraj, so poljski organi kljub temu, da bi v skladu z okvirom Skupnosti družba PP lahko „dosegla zmeren dobiček“, obvestili Komisijo, da bo v skladu z obvezujočo nacionalno zakonodajo družba PP prejela nadomestilo izključno za izgubo, nastalo zaradi opravljanja univerzalnih poštnih storitev.
Consequently, the amount of compensation will not cover a reasonable profit, which represents an additional assurance for the future that no overcompensation will take place.
Zato znesek nadomestila ne bo pokril zmernega dobička, ki je dodatna varovalka, da ne bi prišlo do prekomernega nadomestila v prihodnosti.
The Commission has no ground to put into question the assumptions made to calculate costs and revenues for the rest of the years of the scheme.
Komisija ne dvomi o predpostavkah, sprejetih za izračun stroškov in prihodkov v preostalih letih sheme.
Moreover, the improvements that are regularly being introduced in PP’s control environment and internal accounting system provides additional assurance of the correct allocation of results to the SGEI and outside the SGEI.
Poleg tega so izboljšave, ki jih redno uvajajo v nadzornem središču družbe PP in v njenem notranjem računovodskem sistemu, dodatna varovalka za pravilno razporejanje izidov na storitve splošnega gospodarskega pomena ter druge storitve.
As PP is planning to soon introduce a new costing model grounded in the Activity-based-costing (ABC), the Commission requests to be informed within 3 months from introduction of it or of any other significant change in PP’s internal accounting system.
Ker namerava družba PP v bližnji prihodnosti uvesti nov model izračuna stroškov, ki bo temeljil na metodi ABC, Komisija poziva, naj jo o tem obvesti v treh mesecih od uvedbe tega modela ali kakršnih koli drugih pomembnih sprememb v notranjem računovodskem sistemu družbe PP.
TIME-FRAME OF THE AUTHORISATION
ČASOVNI OKVIRI DOVOLJENJA
On the basis of the above, the Commission concludes that, if a compensation for the discharge of the public service obligation would be paid in accordance with the scheme under examination in the period 2006-2011, that compensation would constitute State aid under Article 107(1) TFEU which would be compatible under Article 106(2) of the TFEU provided that the below mentioned conditions are fulfilled.
Na podlagi navedenega Komisija ugotavlja, da bi, če bi se v letih 2006–2011 v okviru preučene sheme izplačalo nadomestilo za izpolnjevanje obveznosti javne storitve, to pomenilo državno pomoč v smislu člena 107(1) PDEU, ki bi bila združljiva s členom 106(2) PDEU, če bi bili izpolnjeni spodaj navedeni pogoji.
It derives from the above that the scheme meets the requirements set forth in the Framework for the Commission to consider the scheme compatible provided that the following conditions are fulfilled: (1) Poland should improve the definition of the parameters for calculating controlling and reviewing the compensation so as to ensure that all results are ascribed to services following the accepted methodology, (2) Poland should improve the arrangements for avoiding and repaying overcompensation so as to ensure all results relevant for the calculation of the compensation are taken into account and that appropriate arrangements for repaying overcompensation are put in place, and (3) Poland ensure that the new costs allocation method remains compatible with the rules of Article 14 of Directive 97/67/EC and in this connection it should inform the Commission within 3 months from implementation of any significant change in PP’s internal accounting system,
Iz navedenega sledi, da shema izpolnjuje zahteve, opredeljene v okviru Skupnosti, zato Komisija lahko sklene, da je shema združljiva z zakonodajo, če bodo izpolnjeni naslednji pogoji: 1) Poljska mora popraviti opredelitev parametrov za izračun, nadzor in pregled nadomestil, da bo zagotovila, da bodo vsi izidi pripisani storitvam z uporabo sprejete metodologije, 2) Poljska mora popraviti dogovor o preprečitvi kakršnega koli prekomernega nadomestila in njegovem vračilu, da bo zagotovila upoštevanje vseh izidov, ki vplivajo na izračun nadomestila in uporabo ustreznih določil v zvezi z vračilom prekomernih nadomestil, ter 3) Poljska mora zagotoviti skladnost nove metode razporejanja stroškov v skladu s členom 14 Direktive 97/67/ES in bo o tem obvestila Komisijo v treh mesecih od izvedbe kakršne koli pomembne spremembe v notranjem računovodskem sistemu družbe PP –
The measure which Poland has introduced to grant to Poczta Polska compensation for net costs incurred in the discharge of its universal postal service obligation for the period 2006-2011 is considered compatible with the internal market within the meaning of Article 106(2) TFEU subject to the fulfilment of the conditions set out in Article 2.
Ukrep, ki ga je Poljska sprejela, da bi družbi Poczta Polska zagotovila nadomestilo za neto stroške, nastale zaradi izpolnjevanja obveznosti opravljanja poštnih storitev v letih 2006–2011, se šteje za združljiv z notranjim trgom v smislu člena 106(2) PDEU, če bodo izpolnjeni pogoji iz člena 2.
Poland must introduce the necessary provisions in order to:
Poljska mora sprejeti potrebne predpise, da:
improve the definition of the parameters for calculating controlling and reviewing the compensation so as to ensure that all results are ascribed to services following the accepted methodology;
se zagotovi boljša opredelitev parametrov za izračun, nadzor in pregled nadomestil za zagotovitev, da bodo vsi rezultati pripisani storitvam z uporabo sprejete metodologije;
improve the arrangements for avoiding and repaying overcompensation so as to ensure all results relevant for the calculation of the compensation are taken into account and that appropriate arrangements for repaying overcompensation are put in place;
se zagotovijo boljši dogovori o preprečitvah kakršnega koli prekomernega nadomestila in njegovem vračilu, s čimer se zagotovita upoštevanje vseh izidov, pomembnih za izračun nadomestila, in uporaba ustreznih dogovorov v zvezi z vračilom prekomernih nadomestil;
ensure that the new costs allocation method remains compatible with the rules of Article 14 of Directive 97/67/EC and in this connection inform the Commission within 3 months from implementation of any significant change in PP’s internal accounting system.
se zagotovi združljivost nove metode za razporejanje stroškov s členom 14 Direktive 97/67/ES in da v zvezi s tem obvesti Komisijo v treh mesecih od izvedbe katere koli pomembne spremembe v notranjem računovodskem sistemu družbe Poczta Polska.
Poland shall inform the Commission, within 2 months following notification of this decision, of the measures taken to comply with it.
Poljska bo Komisijo v dveh mesecih po uradnem obvestilu o tem sklepu obvestila o ukrepih, ki jih je sprejela za izvajanje tega sklepa.
This Decision is addressed to Poland.
Ta sklep je naslovljen na Republiko Poljsko.
With effect from 1 December 2009, Articles 87 and 88 of the EC Treaty have become Articles 107 and 108, respectively, of the TFEU.
Člena 87 in 88 Pogodbe o ustanovitvi Evropske skupnosti (Pogodba ES) sta postala 1. decembra 2009 člena 107 in 108 Pogodbe o delovanju Evropske unije (PDEU).
The two sets of provisions are, in substance, identical.
Vsebina teh dveh sklopov določb je dejansko enaka.
For the purposes of this decision, references to Articles 107 and 108 of the TFEU should be understood as references to Articles 87 and 88, respectively, of the EC Treaty where appropriate.
Za namene tega sklepa je treba sklicevanje na člena 107 in 108 PDEU razumeti kot sklicevanje na člena 87 in 88 Pogodbe ES, kadar je ustrezno.
OJ C 274, 5.11.2005, p. 14.
UL C 274, 5.11.2005, str. 14.
The Article 17 of the ‘Act of 30 July 1997 on State Enterprise of public utility PP’ stating that ‘Polish Post shall receive … subsidies from the State budget … for financing the investments’ has been annulled.
Člen 17 Zakona z dne 30. julija 1997 o javni družbi Poczta Polska, ki določa, da „Družba Poczta Polska iz državnega proračuna prejme pomoč […] za financiranje naložb“, je bil razveljavljen.
The new Article 52.a in the Postal Law does not foresee the possibility to provide investment aid.
Novi člen 52a Zakona o poštnih storitvah ne predvideva možnosti odobritve pomoči za naložbe.
OJ C 223, 16.9.2006, p. 11.
UL C 223, 16.9.2006, str. 11.
OJ C 33, 15.2.2007, p. 9.
UL C 33, 15.2.2007, str. 9.
This guarantee qualified as aid within the meaning of Article 87(1) of the Treaty and, insofar covered all the activities of PP is unlimited in time and scope and is not remunerated, is incompatible with the common market.
To jamstvo, ki pomeni pomoč v smislu člena 87(1) Pogodbe, ni združljivo s skupnim trgom, saj zajema celotno dejavnost družbe PP, njegova trajanje in obseg nista omejena ter je neprofitno.
This State aid qualifies as existing aid within the meaning of Annex IV.3 point 1 of the Accession Treaty.
Ta državna pomoč pomeni obstoječo pomoč v smislu priloge IV(3)(1) k Pogodbi o pristopu.
On 25 April 2007, the Commission issued a recommendation to Poland proposing to adopt appropriate measures with regards to this guarantee, within the meaning of Article 18 of Council Regulation (EC) No 659/1999 of 22 March 1999 laying down detailed rules for the application of Article 88 of the EC Treaty.
Komisija je 25. aprila 2007 izdala priporočilo za Poljsko, v katerem predlaga sprejetje ustreznih ukrepov glede tega jamstva v smislu člena 18 Uredbe Sveta (ES) št. 659/1999 z dne 22. marca 1999 o določitvi podrobnih pravil za uporabo člena 93 Pogodbe ES.
Since the Polish authorities already started the legislative process aimed to remove the State guarantee in favour of PP resulting from the impossibility for PP to be subject to bankruptcy proceeding and committed themselves to abolish it by 30 June 2008 at the latest, the Commission found that Polish authorities have addressed the Commission’s competition concerns and closed the existing aid proceedings according to Article 19 of Regulation (EC) No 659/1999 (see OJ C 284, 27.11.2007).
Glede na to, da je poljska vlada že sprožila zakonodajni postopek, katerega namen je ukinitev državnega jamstva družbe PP, ki izhaja iz dejstva, da ni mogoče dopustiti stečaja družbe Poczta Polska, in se zavezala, da ga bo ukinila najpozneje do dne 30. junija 2008, je Komisija ugotovila, da je poljska vlada upoštevala pripombe Komisije v zvezi s konkurenco in z isto odločitvijo zaključila sproženi postopek glede zadeve državne pomoči v skladu s členom 19 Uredbe (ES) št. 659/1999 (glej UL C 284, 27.11.2007).
Dziennik Ustaw No 180, item 1109.
Dziennik Ustaw št. 180, točka 1109.
OJ No 130 (1188 as amended).
Dziennik Ustaw iz leta 2003, št. 130, točka 1188 (kakor je bila spremenjena).
Article 46.2. The obligation of performance of the public operator’s tasks described within the Postal Law shall be entrusted to Poczta Polska.
Člen 46(2): „Družba Poczta Polska S.A. je pooblaščena za izvajanje nalog javnega operaterja iz zakona o poštnih storitvah“.
Currently named POST-TEL Sp. z o.o. providing in addition IT activities.
Zdaj deluje z imenom POST-TEL Sp. z o.o., ki dodatno zagotavlja storitve IT.
Pocztowa Agencja Usług Finansowych S.A. (PAUF), Otwarty Fundusz Emerytalny Pocztylion (OFE Pocztylion) and Pocztowe Towarzystwo Ubezpieczeń Wzajemnych (PTUW).
Pocztowa Agencja Usług Finansowych S.A. (PAUF), Otwarty Fundusz Emerytalny Pocztylion (OFE Pocztylion) in Pocztowe Towarzystwo Ubezpieczeń Wzajemnych (PTUW).