natgillin/translations-raw huggingface dataset:
On the basis of Article 17 of the ‘Law of 30 July 1997 on State Enterprise of public utility PP’ [19], on the basis of the ‘Postal law’, of the ‘Ordinance of the Minister of Infrastructure of 9 January 2004 on the conditions for the provision of universal postal services’ and of the ‘Ordinance of the Minister of Finance of 24 December 2003’, the Polish authorities intend to grant subsidies to PP to compensate potential losses incurred in connection with the provision of the universal postal service.
Na podlagi člena 17 Zakona z dne 30. julija 1997 o javni družbi Poczta Polska [19], na podlagi Zakona o poštnih storitvah in Odloka ministra za infrastrukturo z dne 9. januarja 2004 o pogojih opravljanja univerzalnih poštnih storitev ter Odloka ministra za finance z dne 24. decembra 2003 o načinu razporejanja stroškov operaterja, ki opravlja univerzalne poštne storitve, nameravajo poljski organi družbi Poczta Polska dodeliti sredstva kot nadomestilo za morebitne izgube, ki so nastale zaradi zagotavljanja univerzalnih poštnih storitev.
These subsidies will be granted ex post on the basis of the possible recorded losses of a certain financial year, if any.
Ta sredstva bodo odobrena naknadno na podlagi morebitnih evidentiranih izgub v nekem finančnem letu, če bo do njih prišlo.
The amount of the subsidies will be limited to the amount of the incurred losses.
Znesek odobrenih sredstev bo omejen na znesek dosežene izgube.
The scope of the Commission’s in-depth assessment of the scheme focused on whether the measure is in line with the compatibility conditions set out in the Community framework for State aid in the form of public service compensation.
Komisija je izvedla podrobno oceno sheme, katere cilj je ugotoviti, ali ukrep izpolnjuje pogoje združljivosti, določene v Okviru Skupnosti za državne pomoči v obliki nadomestila za javne storitve.
Such examination mainly concentrated in obtaining reasonable assurance that the State will not overcompensate the net additional costs [20] Poczta Polska will incur in discharging the universal public service obligation.
V oceni si je Komisija prizadevala pridobiti predvsem zadostno zagotovilo, da država ne bo dodelila prekomernih nadomestil za dodatne neto stroške [20], ki jih bo imela družba Poczta Polska zaradi izpolnjevanja obveznosti univerzalnih javnih storitev.
COMMENTS FROM INTERESTED PARTIES
PRIPOMBE DRUGIH ZAINTERESIRANIH STRANI
No comments were received from other interested parties.
Komisija ni prejela nobenih pripomb drugih zainteresiranih strani.
Poland submitted its comments in the course of the investigation (see recital 17 above).
Poljska je predložila svoje pripombe med postopkom preiskave (glej uvodno izjavo 17).
Information provided
Prestavljene informacije
Poland submitted information on PP’s organisational structure, activities and relevant markets in which the undertaking is active (see section II.1), applicable legislation, pertinent accounting rules and methodology, different relevant data and reports from the National Regulatory authority on the compliance of the cost accounting system with Article 52 Postal Law and the Ordinance of the Minister of Finance of 24 December 2003 (hereinafter the ‘Ordinance’).
Poljska je predložila informacije o organizacijski strukturi in dejavnostih družbe PP, relevantnih trgih, na katerih posluje družba (glej oddelek II.1), veljavni zakonodaji, ustreznih računovodskih načelih in metodah, različnih ustreznih podatkih in poročilih nacionalnega regulativnega organa v zvezi s skladnostjo sistema stroškovnega računovodstva s členom 52 Zakona o poštnih storitvah in Odlokom ministra za finance z dne 24. decembra 2003 (v nadaljnjem besedilu: Odlok).
More particularly Poland made available to the Commission relevant legislation such as the Law of 30 July 1997 on State Enterprise of public utility PP, the Postal law of 12 July 2003 and its subsequent modification, the Ordinance of the Minister of Finance of 24 December 2003 and the Act of 5 September 2008 on commercialisation of the public utility PP.
Poljska je Komisiji omogočila predvsem vpogled v veljavno zakonodajo, na primer v Zakon z dne 30. julija 1997 o javni družbi Poczta Polska, Zakon o poštnih storitvah z dne 12. julija 2003 s poznejšimi spremembami, Odlok ministra za finance z dne 24. decembra 2003 in Zakon z dne 5. septembra 2008 o komercializaciji javne družbe Poczta Polska.
Poland submitted detailed information on the accounting separation and the cost allocation methodology adopted by the postal operator in order to quantify the costs [21] of the universal postal service.
Poljska je predložila podrobne informacije o načelih ločenega knjigovodstva in metodah razporejanja stroškov, ki jih je poštni operater sprejel za določitev stroškov [21] univerzalnih poštnih storitev.
Poland delivered data on different categories of costs and revenues, results according to the area of activity [22], detailed results for individual services, financial statements and other type of financial data.
Poljska je predložila podatke o različnih kategorijah stroškov in prihodkov, izide glede na področje dejavnosti [22], podrobne izide za posamezne storitve, finančna poročila in druge finančne podatke.
All past reports [23] issued annually by the National Regulatory Authority have been made available to the Commission.
Komisiji je bil omogočen vpogled v vsa dotedanja poročila [23], ki jih je vsako leto objavil nacionalni regulativni organ.
PP’s accounting system
Računovodski sistem družbe PP
The Polish authorities indicated that PP’s internal accounting system operates on the basis of consistently applied and objectively justifiable cost accounting principles, in conformity with the provisions of the Postal Law transposing into Polish legislation Article 14(2) of Directive 97/67/EC imposing separate accounts within the internal accounting system of the universal service providers.
Poljski organi so navedli, da notranji računovodski sistem družbe PP deluje na podlagi dosledno uporabljanih in objektivno utemeljenih načel stroškovnega računovodstva v skladu z določbami Zakona o poštnih storitvah, ki je v poljsko zakonodajo prenesel člen 14(2) Direktive 97/67/ES v zvezi z uvedbo obveznosti vodenja ločenih računovodskih evidenc v notranjih računovodskih sistemih operaterjev, ki zagotavljajo univerzalne storitve.
On the basis of Article 52(1) [24] and Article 52(2) [25] of the Polish Postal Law, PP must keep accounts in a way, which (i) allows costs to be calculated separately, for each reserved service, and collectively for non-reserved services (universal service as well as non-universal services) as well as (ii) enables the calculation of unit costs.
V skladu s členom 52(1) [24] in členom 52(2) [25] Zakona o poštnih storitvah mora družba PP voditi računovodske knjige tako, da (i) omogoča ločen izračun stroškov za vsako od storitev z rezerviranega področja in skupaj za nerezervirane storitve (univerzalne storitve in storitve, ki niso univerzalne storitve) ter da (ii) omogoča izračun stroškov na enoto.
In accordance with the Postal Law, on 24 December 2003, the Minister of Finance issued an Ordinance on the method of cost allocation of the operator providing the universal postal service [26].
V skladu Zakonom o poštnih storitvah je minister za finance 24. decembra 2003 izdal Odlok o načinu razporejanja stroškov operaterja, ki zagotavlja univerzalne poštne storitve [26].
This ordinance [27], which entered into force on 1 January 2004, implements Article 14(3) of Directive 97/67/EC.
S tem odlokom [27], ki je začel veljati 1. januarja 2004, se izvaja člen 14(3) Direktive 97/67/ES.
PP divides its integrated accounting system in three main categories:
Družba Poczta Polska deli svoj integrirani računovodski sistem na tri glavne kategorije:
Financial accounting system: expenses and income are recorded by type;
finančno-računovodski sistem – izdatki in prihodki so evidentirani glede na vrsto;
Analytical accounting system: costs are allocated to PP’s organisational units by cost centres;
analitični računovodski sistem – stroški so dodeljeni organizacijskim enotam družbe PP glede na stroškovne centre;
System of direct or indirect allocation of costs to products.
sistem neposrednega ali posrednega razporejanja stroškov na proizvode.
System of allocation of costs
Sistem razporejanja stroškov
Within the financial accounting system (a), expenses are recorded by type [28].
V okviru finančno-računovodskega sistema (a) so izdatki evidentirani glede na vrsto [28].
Within the analytical accounting system (b), accounting records of costs and revenues cover:
V okviru analitičnega računovodstva (b) računovodska evidenca stroškov in prihodkov zajema:
responsibility centres: i.e. the organisational units responsible for the provision of services,
centre odgovornosti – tj. organizacijske enote, odgovorne za opravljanje storitev,
distribution channels: i.e. units responsible for sales.
distribucijske kanale – tj. enote, ki so odgovorne za prodajo.
Within the system of allocation of costs to services (c), costs are divided into:
V okviru sistema razporejanja stroškov na storitve se (c) stroški delijo na:
direct costs these costs can be directly ascribed to a specific service on the basis of direct measurement or source document.
neposredne stroške ti stroški so lahko pripisani neposredno določeni storitvi na podlagi neposrednega merjenja ali izvirnih listin.
In 2006, they accounted for […] [29] of PP’s total costs.
Leta 2006 so znašali […] [29] vseh stroškov družbe PP.
For example, these costs include the cost of forms required for particular services, final payments to foreign postal administrations or the cost for operating RTV subscription service units,
Taki stroški zajemajo na primer stroške obrazcev, potrebnih za določene storitve, stroške končnih dajatev za tretje poštne uprave ali stroške delovanja enot za naročnino RTV;
indirect costs these costs, which cannot be directly attributed to services are written to the indirect cost accounts, and then allocated among services using specific allocation keys.
posredne stroške stroški, ki ne morejo biti neposredno pripisani storitvam, se evidentirajo na kontih posrednih stroškov in se nato delijo na storitve s posebnimi obračunskimi ključi.
In 2006, they accounted for […] of PP’s total cost.
Leta 2006 so znašali […] vseh stroškov družbe PP.
Main categories of indirect costs [30] are:
Glavne kategorije posrednih stroškov [30] so:
Operating costs [31]
obratovalni stroški [31]
in 2006, they accounted for […] of PP’s total costs.
leta 2006 so znašali […] vseh stroškov družbe PP.
These costs relate to the technological process of rendering services such as clearance, sorting and delivery of postal items.
Ti stroški so povezani s tehnološkim postopkom za opravljanje storitev, kot so sprejemanje, sortiranje in dostava poštnih pošiljk.
This process involves the largest number of PP’s workforce, which explains the high amount of these costs.
V tem postopku je zaposlenih največ uslužbencev družbe PP, zato so ti stroški visoki.
Furthermore, these costs also include depreciation and maintenance of the equipment used in the technological process, such as sorting machines, conveyor belts, scales, etc. Operating costs are allocated to services using keys based on the time required to provide the services.
Poleg tega med obratovalne stroške spadajo tudi stroški amortizacije in vzdrževanja naprav, ki se uporabljajo v tehnološkem postopku, kot so sortirne naprave, tekoči trakovi, tehtnice ipd. Obratovalni stroški se obračunajo kot storitve s ključi, ki temeljijo na času, potrebnem za izvedbo storitev.
Individual operations carried out in post offices, main offices and delivery areas are standardized [32].
Posamezne dejavnosti, ki se izvajajo na poštnih uradih, vozliščih in dostavnih območjih, so standardizirane.
In 2006, PP counted about 600 standardized operations which are regularly updated.
V družbi Poczta Polska so leta 2006 izvajali okoli 600 standardiziranih dejavnosti, ki jih redno posodabljajo.
In 2006, the assessment covered 5577 post offices, 242 main offices and 23800 delivery areas;
Leta 2006 je raziskava zajela 5577 poštnih uradov, 242 vozlišč in 23800 dostavnih območij;
Transport costs [33]
stroški prevoza [33]
These costs include the cost of carrying mail cargoes by the Logistics Centre and the cost of postal cargoes carried by foreign carriers.
Ti stroški zajemajo stroške prevoza poštnega tovora, ki ga opravlja logistični center, in stroške prevoza poštnega tovora, ki ga opravljajo drugi prevozniki.
Transport costs are allocated to services using keys mainly based on weight [34] of the postal item transported;
Stroški prevoza se obračunajo kot storitve s ključi, ki temeljijo predvsem na teži [34] poštne pošiljke, ki se prevaža;
Network maintenance costs [35]
stroški vzdrževanja omrežja [35]
These costs concern post office maintenance, e.g. rent, energy, equipment, upkeep and maintenance of buildings, taxation and charges.
To so stroški vzdrževanja poštnih uradov, npr. stroški najemnine, energije, naprav, vzdrževanja in obnove zgradb, davki in dajatve.
According to Poland these costs are allocated among all types of services and not only to the public postal services for which that network was built and is maintained.
Po mnenju poljskih organov se ti stroški razdelijo med vse vrste storitev ter ne le med javne poštne storitve, za katere je bilo to omrežje zgrajeno in je zanje vzdrževano.
They are attributed to services in function of the sum of (i) direct costs plus (ii) indirect operating costs plus (iii) indirect transport costs already attributed to services;
K storitvam se obračunajo s funkcijo vsote – (i) neposredni stroški plus (ii) posredni obratovalni stroški plus (iii) posredni stroški prevoza, ki so že pripisani storitvam;
Other indirect costs [36]
drugi posredni stroški [36]
These costs include in particular the costs of the Logistics Centre related to the delivery of packages and cash-on-delivery items, the delivery and collection of express mail, telegrams, the costs of third-party services in the emptying of letter boxes, delivery of mail, non-addressed mail and forwarding and sorting services, the cost of domestic air transportation and third-party services.
Ti stroški zajemajo zlasti stroške logističnega centra, povezane z dostavo paketov in plačilom pošiljk po povzetju, dostavo in prevzemom ekspresnih pošiljk, poštnih telegramov, stroške storitev tretjih oseb v zvezi s praznjenjem zbirnih nabiralnikov, dostavo pošte in nenaslovljene pošte ter opravljanjem ekspedicijsko-distribucijskih dejavnosti, stroške letalskega prevoza znotraj države in storitev tretjih oseb.
The costs of delivery of these items are allocated to services using keys mainly based on records of number of delivered items,
Stroški dostave takih pošiljk se razdelijo na storitve s ključi, ki temeljijo predvsem na registrih števila dostavljenih pošiljk,
other costs (or ‘General costs’ [37]) These common costs are allocated to services on the basis of a general allocator i.e. they are allocated proportionally, so according to the percentage surcharge of the previously allocated costs.
drugi stroški (ali „splošni stroški“ [37]) taki stroški se obračunajo kot storitve na podlagi splošnega porazdelitvenega faktorja, kar pomeni, da se obračunajo sorazmerno glede na stopnjo dodatka k stroškom, ki so pripisani že prej.
Main categories of these costs are:
Glavne kategorije teh stroškov so:
General, administrative and development costs [38]
splošni in upravni stroški ter stroški razvoja (splošni stroški) [38]
in 2006, they accounted for […] of the costs of all services.
leta 2006 so znašali […] stroškov vseh storitev.
These costs relate in particular to expenditure for general administration, accounting and finance purposes, as well as development costs.
To so zlasti stroški v zvezi z izdatki za splošne upravne zadeve, računovodstvo in finančne zadeve ter razvoj.
They include: depreciation of buildings, structures and premises, as well as machines and equipment both for general use and those constituting equipment for administrative services workplaces, the costs of operating and maintaining administrative premises and their equipment, staff remuneration and contributions, stationery and office equipment used by administrative staff, the costs of development and implementation projects and other undertakings implemented at central level.
Ti stroški vključujejo: amortizacijo zgradb, objektov in prostorov ter strojev in naprav za splošno uporabo in za opremo na delovnih mestih upravne službe, obratovalne stroške ter stroške vzdrževanja objektov upravnih služb in njihove opreme, plače z dodatki za uslužbence, pisarniški material, ki ga porabijo uslužbenci v upravi, stroške razvojnih in inovacijskih projektov ter stroške drugih podjetij, ki se izvajajo v centrali.
These are assigned to a product using the ‘cost to cost’ methodology [39];
K proizvodu se pripisujejo po metodi „strošek na strošek“ [39];
Selling costs and commercial costs in 2006, they accounted for […] of the costs of all services.
stroški prodaje in stroški trgovanja leta 2006 so znašali […] stroškov vseh storitev
Selling costs [40]
stroški prodaje [40]
these are the costs accruing to the sale of services, which also include the costs of maintaining sales, marketing costs and advertising costs.
so stroški, povezani s prodajo storitev, ki vključujejo med drugim stroške, povezane z vzdrževanjem prodaje, stroške trženja in stroške reklame.
Selling costs are assigned to services using the ‘cost to cost’ methodology.
K proizvodu se pripisujejo z metodo „strošek na strošek“,
Commercial costs [41]
stroški trgovanja [41]
these are the costs incurred in carrying out commercial activities, including the marketing and distribution of commercial products in post offices, at fuel stations, in buffets and philatelic items.
to so stroški, nastali pri opravljanju trgovske dejavnosti, ki zajema trženje in distribucijo komercialnih proizvodov na poštnih uradih, bencinskih črpalkah in v okrepčevalnicah ter filatelistično prodajo.
These are mainly the costs of the storage of commercial goods, and the personnel and material costs of this activity.
To so predvsem stroški vzdrževanja skladišč komercialnih proizvodov ter stroški plač in stvarni stroški, povezani s to dejavnostjo.
These costs are assigned to the cost of purchasing goods and materials sold.
Ti stroški se pripisujejo stroškom nakupa prodanega blaga in materiala;
Financial costs those financial costs related with interest, exchange rate differences and lease of means of transport and other fix assets are included in the calculation of costs of services.
finančni stroški to so stroški, povezani z obrestmi, tečajnimi razlikami, lizingom prevoznih sredstev in drugimi stalnimi sredstvi, ki so vključeni v izračun stroškov storitev.
In 2006 they accounted for […] of the total cost of PP services.
Leta 2006 so znašali […] stroškov vseh storitev družbe PP.
PP’s analytical accounting is carried out within the general accounting.
Analitično računovodstvo družbe PP se izvaja v okviru splošnega računovodstva.
A considerable part of costs in the Polish Post constitute indirect costs for which there is a possibility to identify cost carriers and their measurement.
Znaten del stroškov družbe Poczta Polska so posredni stroški, za katere je mogoče opredeliti nosilce stroškov in njihovo merjenje.
‘Other costs’, which may not be classified as direct or indirect, are allocated to services at the stage of unit cost calculation in proportion to the costs previously allocated on individual services [42].
„Drugi stroški“, ki jih ni mogoče razvrstiti kot neposredne ali posredne, se delijo na storitve v fazi izračuna stroškov na enoto, sorazmerno glede na stroške, ki so posameznim storitvam pripisani predhodno [42].
The methodology of the calculation of unit cost has been subject to changes e.g. the order of the allocation of ‘other costs’ settled by surcharge in proportion to the previously allocated direct and indirect costs was changed [43].
Metoda izračuna stroškov na enoto je bila delno spremenjena, kar zajema na primer spremembo ureditve razporejanja „drugih stroškov“, ki temelji na stopnji dodatka k plači, sorazmerno glede na predhodno pripisane neposredne in posredne stroške [43].
The calculation of unit cost in the Polish Post is carried out by the company’s Accounting Centre.
Izračun stroškov na enoto v družbi Poczta Polska opravlja računovodski center.
PP’s accounting model
Računovodski sistem družbe Poczta Polska
Financial accounting system
Finančno-računovodski sistem
Postal Services Centre
Center za poštne storitve
Postal Network Centre
Center za poštno omrežje
Licensed Services Centre
Center za koncesijske storitve
Logistics Centre
Logistični center
Infrastructure Centre
Infrastrukturni center
ICT Centre
Center za IKT
Financial Services Centre
Center za finančne storitve
Accounting Centre
Računovodski center
Safety Management Centre
Center za upravljanje varnosti
General Management
Generalni direktorat
Indirect Costs
Posredni stroški
Indirect cost calculation keys […]
Ključi za izračun posrednih stroškov […]
General and administrative costs […]
Splošni in upravni stroški […]
Selling and Commercial costs […]
Stroški prodaje in trgovanja […]
Financial costs […]
Finančni stroški […]
Other operating costs […]
Drugi operativni stroški […]
Direct costs […]
Neposredni stroški […]
System of allocation of revenues
Sistem razporejanja prihodkov
Revenues from sales originate from the postal, financial and other activities [44] carried out by PP. Financial revenues include mainly dividends or interest received (e.g. on deposits, trade receivables).
Prihodki iz prodaje temeljijo na poštni, finančni in drugih dejavnostih [44], ki jih opravlja družba PP. Finančni prihodki zajemajo predvsem prihodke, pridobljene iz dividend in obresti (npr. depozitov, trgovskih terjatev).
Other operating revenues mainly consist of revenues obtained from the disposal of non-financial fixed assets, compensation for damages, write-offs of overdue liabilities, cancellation of unused provisions and revenues from social welfare activities.
Med druge operativne prihodke spadajo predvsem prihodki, pridobljeni iz prodaje nefinančnih stalnih sredstev, odškodnin, zneskov, odpisanih iz kategorije zapadlih terjatev, ukinitve neizkoriščenih kapitalskih rezerv in prihodki iz socialne dejavnosti.
Revenues from sales can typically be directly allocated to services.
Prihodki iz prodaje se običajno neposredno delijo na storitve.
Financial revenues and other operating revenues which can be directly assigned to a given group of services were allocated as follows:
Finančni prihodki in drugi operativni prihodki, ki se lahko določeni skupini storitev dodelijo neposredno, so bili razdeljeni na naslednji način:
financial revenues from exchange rate differences […] of which are positive exchange rate differences caused as a result of settlements between the administrations for postal matter in foreign turnover were assigned to the group of (universal and non-universal) postal services and the other […] of the revenues directly related to the sale of currencies were assigned to the third group ‘others’ [45].
finančni prihodki iz tečajnih razlik […] ti prihodki, ki temeljijo na dodatnih tečajnih razlikah, nastalih zaradi obračunov med poštnimi upravami za pošiljke v mednarodnem prometu, so pripisani v skupino poštnih storitev (univerzalnih storitev in storitev, ki niso univerzalne), drugi […] prihodki, neposredno povezani s prodajo valut, pa so pripisani v tretjo skupino „drugih“ storitev [45],
other operating revenues from subsidies on services subject to statutory exemption from charges they were fully assigned to universal services which the exemptions referred to.
drugi operativni prihodki iz subvencioniranja storitev, ki so zakonsko oproščene dajatev ti prihodki so bili v celoti pripisani univerzalnim storitvam, oproščenim dajatev.