natgillin/translations-raw huggingface dataset:
Article 112 states that a purchaser of a company or stand-alone part of a company is liable with all of its assets jointly and severally with the taxpayer for tax arrears generated prior to the date of purchase and which are related to business activities, unless the purchaser could not have known about these arrears having performed due diligence.
Člen 112 določa, da kupec družbe ali samostojnega dela družbe skupaj z davkoplačevalcem z vsemi svojimi sredstvi solidarno odgovarja za neplačane davke iz obdobja pred datumom nakupa, ki so povezani s poslovnimi dejavnostmi, razen če kupec kljub izvedenemu skrbnemu pregledu poslovanja s temi neplačanimi davki ni bil seznanjen.
Article 118 states that a decision on tax liability cannot be issued to a third party where five years have elapsed from the end of the calendar year in which the tax arrears were generated.
Člen 118 določa, da tretji strani ne more biti izdana odločba o davčni obveznosti, če je od konca koledarskega leta, v katerem so nastale zamude pri plačevanju davkov, minilo pet let.
This includes an amount of PLN 7,5 million owed to the Social Security Office, PLN 19,1 million owed to the Lower Silesia Region Tax Office, PLN 24,9 million owed to Wrocław City Council and PLN 12,9 million owed to the State Fund for the Rehabilitation of the Disabled.
To vključuje znesek v višini 7,5 milijona PLN, dolgovan uradu za socialno varnost, znesek v višini 19,1 milijona PLN, dolgovan regionalnemu davčnemu uradu Spodnje Šlezije, znesek v višini 24,9 milijona PLN, dolgovan mestnemu svetu v Vroclavu, in znesek v višini 12,9 milijona PLN, dolgovan državnemu skladu za rehabilitacijo invalidov.
Case C-256/97 DM Transports [1999] ECR I-3913, paragraph 30; Case T-36/99 Lenzing v Commission [2004] ECR II-3597, paragraphs 137 and 139.
Sodba Sodišča z dne 29. junija 1999 v zadevi DM Transports (C-256/97), Recueil, str. I-3913, točka 30; sodba Sodišča prve stopnje z dne 21. oktobra 2004 v zadevi Lenzing proti Komisiji (T-36/99), ZOdl., str. II-3597, točki 137 in 139.
Case C-256/97 DM Transports [1999] ECR I-3913, paragraph 30.
Sodba Sodišča z dne 29. junija 1999 v zadevi DM Transports (C-256/97), Recueil, str. I-3913, točka 30.
The use of the IAS is mandatory in the EU pursuant to Commission Regulation (EC) No 1725/2003 of 29 September 2003 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (OJ L 261, 13.10.2003, p. 1).
Uporaba mednarodnih računovodskih standardov je v EU obvezna na podlagi Uredbe Komisije (ES) št. 1725/2003 z dne 29. septembra 2003 o sprejetju nekaterih mednarodnih računovodskih standardov v skladu z Uredbo Evropskega parlamenta in Sveta (ES) št. 1606/2002 (UL L 261, 13.10.2003, str. 1).
Case T-16/96 Cityflyer v Commission [1998] ECR II-575, paragraph 52.
Sodba Sodišča prve stopnje z dne 30. aprila 1998 v zadevi Cityflyer proti Komisiji (T-16/96), Recueil, str. II-575, točka 52.
Case T-228 and 233/99 Westdeutsche Landesbank v Commission [2003] ECR II-435, paragraph 314.
Sodba Sodišča prve stopnje z dne 6. marca 2003 v združenih zadevah Westdeutsche Landesbank proti Komisiji (T-228 in 233/99), Recueil, str. II-435, točka 314.
By letter of 4 June 2008, the Polish authorities requested that the deadline for replying be extended until 27 June 2008; the Commission agreed by letter of 10 June 2008.
Poljski organi so z dopisom z dne 4. junija 2008 zaprosili za podaljšanje roka za odgovor do 27. junija 2008; Komisija je z dopisom z dne 10. junija 2008 ugodila njihovi prošnji.
The Polish authorities provided additional information concerning the restructuring plan by letter of 7 July 2008.
Poljski organi so z dopisom z dne 7. julija 2008 predložili dodatne informacije v zvezi z načrtom prestrukturiranja.
Poland submitted its observations on 14 October and 22 December 2008 and additional information on 7 April 2009.
Poljska je 14. oktobra in 22. decembra 2008 predložila pripombe, 7. aprila 2009 pa poslala dodatne informacije.
The Commission received no comments from third parties.
Komisija ni prejela nobenih pripomb tretjih strani.
Meetings with the Polish authorities took place on 27 April and 14 October 2009 and 12 February 2010.
Srečanja s poljskimi organi so potekala 27. aprila in 14. oktobra 2009 ter 12. februarja 2010.
On 18 December 2009 the Commission requested further information.
Komisija je 18. decembra 2009 zaprosila za dodatne informacije.
PZL Hydral owed Bank […] PLN 54 million at the end of 1998 and PLN 86,4 million by November 2006, when a settlement agreement was signed, and its claim was finally settled in 2007.
Podjetje PZL Hydral je banki […] konec leta 1998 dolgovalo 54 milijonov PLN, do novembra 2006, ko je bil podpisan sporazum o poravnavi, pa 86,4 milijona PLN, pri čemer je bila terjatev dokončno poravnana leta 2007.
PZL Hydral owed Bank […] PLN 23 million at the end of 1998 and PLN 55,6 million by October 2003, and its claim was finally settled in 2004.
Banki […] je konec leta 1998 dolgovalo 23 milijonov PLN, do oktobra 2003 pa 55,6 milijona PLN, pri čemer je bila terjatev dokončno poravnana leta 2004.
Bank […] finally settled its liabilities by way of a settlement agreement concluded in April 2003.
Obveznosti do banke […] so bile dokončno poravnane s sporazumom o poravnavi, sklenjenim aprila 2003.
It wrote off PLN 51,6 million and accepted the repayment of only PLN 4 million (7 %).
Ta banka je odpisala dolg v višini 51,6 milijona PLN in sprejela povračilo v višini zgolj 4 milijone PLN (7 %).
The Polish authorities also noted that public creditors had taken into consideration the considerable increase in value of industrial real estate in Wrocław from 2003 to 2008.
Poljski organi so še navedli, da so javni upniki upoštevali znatno povečanje vrednosti industrijskih nepremičnin v Vroclavu med letoma 2003 in 2008.
Real estate prices increased by 100 % overall and the value of PZL Hydral's real estate increased by 300 %.
Cene nepremičnin so se na splošno povišale za 100 %, vrednost nepremičnin podjetja PZL Hydral pa se je povečala za 300 %.
As of 2003, it had negative equity and recorded systematic net losses until 2007.
Leta 2003 je imelo negativen kapital, do leta 2007 pa je neprekinjeno beležilo čisto izgubo.
From 2007 until 2009, PZL Hydral made a profit.
Med letoma 2007 in 2009 je ustvarilo dobiček.
The value of PZL Hydral's assets decreased from PLN 203,936 million in 1998 to PLN 76,986 million in 2006.
Vrednost sredstev podjetja PZL Hydral se je z 203,936 milijonov PLN v letu 1998 zmanjšala na 76,986 milijonov PLN v letu 2006.
Long-term liabilities consistently increased from 1998 to 2001 and from 2003 to 2006, when they reached PLN 327,486 million.
Dolgoročne obveznosti so se v obdobjih 1998–2001 in 2003–2006 nenehno povečevale, dokler niso leta 2006 znašale 327,486 milijonov PLN.
PZL Wrocław's turnover amounted to PLN 5,3 million in 2006, PLN 23 million in 2007 and PLN 60 million in 2008.
Njegov promet je leta 2006 znašal 5,3 milijona PLN, leta 200723 milijonov PLN, leta 2008 pa 60 milijonov PLN.
The net loss in 2006 was PLN 1 million, while in 2007 the net profit was PLN 0,04 million, increasing sharply to PLN 8,7 million in 2008.
Čista izguba je leta 2006 znašala 1 milijon PLN, medtem ko je čisti dobiček leta 2007 znašal 0,04 milijona PLN, leta 2008 pa je strmo narasel na 8,7 milijona PLN.
According to PZL Wrocław's financial reports, the value of its non current assets increased from PLN 4,8 million in 2006 to PLN 25,7 million in 2007, PLN 27 million in 2008 and PLN 29 million in 2009.
Glede na finančna poročila podjetja PZL Wrocław se je vrednost njegovih nekratkoročnih sredstev s 4,8 milijona PLN v letu 2006 povečala na 25,7 milijona PLN v letu 2007,27 milijonov PLN v letu 2008 in 29 milijonov PLN v letu 2009.
Under the Polish Budget Act, financial resources for military purchases are allocated annually by the Ministry of Defence.
V skladu s poljskim zakonom o proračunu ministrstvo za obrambo vsako leto dodeli finančna sredstva za nakup vojaške opreme.
As a result, sales of military goods decreased by […]% compared with 2008.
Tako se je prodaja vojaškega blaga v primerjavi z letom 2008 zmanjšala za […] %.
Consequently, PZL Wrocław recorded a net loss of PLN 8,3 million in 2009.
Posledično je imelo podjetje PZL Wrocław v letu 2009 čisto izgubo v višini 8,3 milijona PLN.
The liabilities of the company increased from PLN 31 million in 2008 to PLN 35 million in 2009.
Obveznosti podjetja so se z 31 milijonov PLN v letu 2008 povečale na 35 milijonov PLN v letu 2009.
Liabilities amounted to PLN 7 million in 2006 and to PLN 18,4 million in 2007.
Leta 2006 so znašale 7 milijonov PLN, leta 2007 pa 18,4 milijona PLN.
In April 2005 […] extended the scope of the due diligence with a view to the potential purchase of PZL Wrocław, which had been incorporated in 2004.
[…] je aprila 2005 zaradi morebitnega nakupa podjetja PZL Wrocław, ki je bilo ustanovljeno leta 2004, razširil področje skrbnega pregleda poslovanja.
In June 2005 the documentation was given to […].
Junija 2005 je bila […] predložena dokumentacija.
Based on the new privatisation strategy and the 2007-2010 restructuring plan, […], a […] leading global supplier of systems and services to the aviation, space and defence industry which had revenue of […] in 2009 entered into negotiations for the sale of PZL Wrocław in the first quarter of 2007 and carried out a due diligence study for PZL Wrocław in July/August 2007 and February 2008.
[…], vodilni svetovni dobavitelj sistemov in storitev za letalsko, vesoljsko in obrambno industrijo, ki je leta 2009 ustvaril prihodke v višini […], je na podlagi nove privatizacijske strategije in načrta prestrukturiranja za obdobje 2007–2010 v prvem četrtletju leta 2007 začel pogajanja o prodaji podjetja PZL Wrocław ter julija/avgusta 2007 in februarja 2008 skrbno pregledal poslovanje tega podjetja.
These negotiations were the result of existing industrial cooperation.
Ta pogajanja so bila rezultat tedanjega industrijskega sodelovanja.
On 31 January 2008, […] made an offer for PZL Wrocław's shares which it increased for the first time on 14 February 2008.
[…] je 31. januarja 2008 predložil ponudbo za nakup delnic podjetja PZL Wrocław, ki jo je 14. februarja 2008 prvič povišal.
On 17-18 March 2008 […] representatives held a meeting with the IDA.
Srečanje med zastopniki […] in agencijo IDA je potekalo 17. in 18. marca 2008.
The offer of 30 September 2008 was made for a debt-free company and was conditional upon the financial results for 2009 (in particular, net profit and EBITDA) being similar to 2008.
Ponudba z dne 30. septembra 2008 je bila predložena za nezadolženo podjetje in je bila odvisna od tega, ali bodo finančni rezultati za leto 2009 (zlasti čisti dobiček ter dobiček pred obrestmi, davki in amortizacijo) podobni tistim za leto 2008.
In particular, EBITDA of at least […] was to be achieved and the net profit in 2009 had to be at least […]; in addition, sales growth of 5 % was required.
Zlasti naj bi doseženi dobiček pred obrestmi, davki in amortizacijo znašal vsaj […]; čisti dobiček v letu 2009 naj bi znašal vsaj […], zahtevano pa je bilo tudi 5-odstotno povečanje prodaje.
This company carried out a due diligence study between 20 April 2009 and 12 May 2009.
To podjetje je med 20. aprilom in 12. majem 2009 skrbno pregledalo poslovanje.
On the basis of this study, it signed a memorandum of understanding (indicating the general outline of the planned transaction) with the IDA on 20 August 2009 for the purchase of PZL Wrocław's shares for an amount of […].
Na podlagi tega pregleda je z agencijo IDA 20. avgusta 2009 podpisalo memorandum o soglasju (v katerem je na splošno opisan potek načrtovane transakcije) za nakup delnic podjetja PZL Wrocław v vrednosti […].
As mentioned above, PZL Wrocław was set up at end-2004.
Kot je navedeno zgoraj, je bilo podjetje PZL Wrocław ustanovljeno konec leta 2004.
Under the Plan, the production assets were to have been transferred and the privatisation process was to have been launched as early as 2007.
V skladu z načrtom prestrukturiranja naj bi se že leta 2007 prenesla proizvodna sredstva in začel proces privatizacije.
Initial offers by potential investors were to be submitted by the fourth quarter of 2007 and, following negotiations, a preliminary sales agreement was to be concluded in the first half of 2008.
Začetne ponudbe morebitnih vlagateljev je bilo treba predložiti do zadnjega četrtletja leta 2007, predhodni sporazum o prodaji pa naj bi bil po pogajanjih sklenjen v prvi polovici leta 2008.
However, at the time when the opening decision was adopted, the Commission had not been informed of any interest on the part of potential investors in acquiring PZL Wrocław.
Vendar Komisija ob sprejetju odločitve o sprožitvi postopka ni imela podatkov o zanimanju potencialnih vlagateljev za nakup podjetja PZL Wrocław.
The Ernst&Young study was completed on 24 February 2010.
Študija družbe Ernst&Young je bila dokončana 24. februarja 2010.
The study was based on a conservative approach: only the amounts expected to be directly recovered under each scenario were quantified.
Temeljila je na konservativnem pristopu, in sicer so bili količinsko opredeljeni le zneski, ki naj bi se glede na posamezni scenarij neposredno izterjali.
Under Annex 2 to the Framework Agreement, the IDA was to convert part of the 2007 loan principal and part of the 2008 loan principal totalling […] into PZL Wrocław's share capital and liquid assets and to waive interest in an amount of […] on the 2007 loan.
Agencija IDA naj bi v skladu s Prilogo 2 k okvirnemu sporazumu del glavnice posojila iz leta 2007 in del glavnice posojila iz leta 2008 v skupni vrednosti […] pretvorila v osnovni kapital in likvidna sredstva podjetja PZL Wrocław, obresti na posojilo iz leta 2007 v znesku […] pa odpisala.
Following this swap, PZL Wrocław's share capital was to be reduced by lodging an application to that effect with the court with jurisdiction.
Po tej zamenjavi naj bi se osnovni kapital podjetja PZL Wrocław zmanjšal z vložitvijo zahtevka v zvezi s tem pri pristojnem sodišču.
This supplement was prepared on 24 February 2010.
Ta dodatek je bil pripravljen 24. februarja 2010.
It analyses two scenarios, bankruptcy leading to the liquidation of PZL Wrocław and its sale to the investor.
V njem sta analizirana dva scenarija, tj. stečaj in posledična likvidacija podjetja PZL Wrocław ter prodaja tega podjetja vlagatelju.
Even if the unsecured/non-encumbered assets represented […]% of the value of PZL Wrocław's assets, if the sale of PZL Wrocław did not take place, the tax authorities would issue a tax decision pursuant to Articles 112 and 118 of the Tax Code [35] declaring that PZL Wrocław was liable for PZL Hydral's 2006-07 liabilities in order to enforce their claims.
Čeprav so nezavarovana/neobremenjena sredstva znašala […] % vrednosti sredstev podjetja PZL Wrocław, bi davčni organi za uveljavitev svojih terjatev v skladu s členoma 112 in 118 davčnega zakonika [35] izdali davčno odločbo, da je bilo podjetje PZL Wrocław odgovorno za obveznosti podjetja PZL Hydral v obdobju 2006–2007, če podjetje PZL Wrocław ne bi bilo prodano.
This is confirmed by a letter from the Lower Silesia Region Tax Office of 23 November 2007, which states that should the restructuring fail, enforcement steps will be taken under Article 112 of the Tax Code.
To potrjuje dopis regionalnega davčnega urada Spodnje Šlezije z dne 23. novembra 2007, v katerem je navedeno, da bodo v primeru neuspešnega prestrukturiranja sprejeti ukrepi za izterjavo na podlagi člena 112 davčnega zakonika.
The Polish authorities informed the Commission that the net book value of assets serving as a registered pledge for the 2008 loan amounted to PLN 2763000 according to the independent expert report dated 1 February 2008.
Poljski organi so Komisijo obvestili, da je čista knjigovodska vrednost sredstev, uporabljenih za registrirano zastavno pravico za posojilo iz leta 2008, glede na poročilo neodvisnega strokovnjaka z dne 1. februarja 2008 znašala 2763000 PLN.
The book value of these assets according to the audited financial reports amounted to PLN 1883098,97 on 1 February 2008 and the net book value of these assets according to the audited financial reports amounted to PLN 1287425,16 on 31 January 2010.
Knjigovodska vrednost teh sredstev je 1. februarja 2008 glede na revidirana finančna poročila znašala 1883098,97 PLN, medtem ko je čista knjigovodska vrednost teh sredstev glede na revidirana finančna poročila 31. januarja 2010 znašala 1287425,16 PLN.
The public collecting bodies reached a debt settlement agreement with the IDA and PZL Hydral in 2007, which was incorporated into the Plan in November 2007.
Javni organi za pobiranje prispevkov so leta 2007 z agencijo IDA in podjetjem PZL Hydral sprejeli dogovor o poravnavi dolga, ki je bil novembra 2007 vključen v načrt prestrukturiranja.
This agreement contained four essential elements:
Ta dogovor je vključeval štiri bistvene elemente:
The Commission notes first that […]'s 2009 offer ([…]) was […] lower than […]'s 2008 offer.
Komisija najprej ugotavlja, da je bila ponudba […] iz leta 2009 […] za […] nižja od ponudbe […] iz leta 2008.
The Commission takes the view that this difference reflects the deterioration in the situation of PZL Wrocław, which in 2008 had been profitable and with good prospects, whereas by 2009 it was showing signs of difficulties, mainly as a result of the significant downturn in orders from the Ministry of Defence.
Komisija meni, da je ta razlika posledica poslabšanja položaja podjetja PZL Wrocław, ki je bilo leta 2008 dobičkonosno in je imelo dobre obete za prihodnost, medtem ko se je leta 2009 znašlo v težavah, predvsem zaradi znatnega zmanjšanja števila naročil ministrstva za obrambo.
The supplement to the Ernst&Young study assessed these two scenarios.
V dodatku k študiji družbe Ernst&Young sta bila ocenjena ta dva scenarija.
The Commission has critically assessed the Ernst&Young study to determine whether its findings withstand scrutiny and demonstrate that, by agreeing to the settlement, the IDA behaved like a private creditor in a comparable situation, relying on the case-law quoted in points 188 and 189.
Komisija je kritično ocenila študijo družbe Ernst&Young, da bi ugotovila, ali ugotovitve iz študije vzdržijo preskus, ter na podlagi sodne prakse, navedene v točkah 188 in 189 zgoraj, dokazala, da je agencija IDA s privolitvijo v poravnavo ravnala kot zasebni upnik v primerljivih okoliščinah.
USD 1 = PLN 3,3 as at 22 June 2010.
1 USD = 3,3 PLN na dan 22. junija 2010.
The exchange rate on that day has been used for all amounts converted from USD into PLN in this decision; these amounts are provided as a basis of comparison with the PLN for guidance only.
Menjalni tečaj na ta dan je v tem sklepu uporabljen za vse zneske, pretvorjene iz USD v PLN; ti zneski so navedeni le kot vodilo in podlaga za primerjavo s PLN.
While authorities such as the Social Insurance Fund have their own legal provisions requiring the recovery of contributions not paid in time, as regards the rules governing the calculation on interest on these amounts, the legal provisions refer to the Tax Code of 29 August 1997.
Medtem ko imajo organi, kot je sklad za socialno zavarovanje, lastne pravne določbe, s katerimi se zahteva izterjava prispevkov, ki niso bili pravočasno plačani, pravne določbe, kar zadeva pravila za izračun obresti od teh zneskov, vsebujejo sklice na davčni zakonik z dne 29. avgusta 1997.
The table shows the annual interest rates as these are subject to frequent changes.
V preglednici so prikazane letne obrestne mere, saj se te pogosto spreminjajo.
The detailed rules governing the calculation of interest charged on tax arrears are set out in the Regulation of the Minister for Finance of 22 August 2005 (Journal of Laws No 165, item 1373) and previously in the 1997, 2001 and 2002 Regulations of the Minister for Finance.
Podrobna pravila o izračunu zamudnih obresti, ki se zaračunajo za neplačane davke, so določena v uredbi ministra za finance z dne 22. avgusta 2005 (Uradni list št. 165, točka 1373), prej pa so bila določena v uredbah ministra za finance iz let 1997, 2001 in 2002.
Changes in liabilities vis-à-vis public-law creditors take account of any partial repayments of the amounts owed.
Pri spremembah obveznosti do javnopravnih upnikov se upoštevajo morebitna delna povračila dolgovanih zneskov.
V = Cn(1-Lu/100) × R
V = Cn(1–Lu/100) × R,
By way of an example, Autoglass Group SA, which had a balance-sheet value of PLN 19,8 million, was sold in bankruptcy proceedings for PLN 6 million. In addition, the PZL Wrocław assets in question which served as a registered pledge include many low-value items.
Podjetje Autoglass Group SA, katerega bilančna vrednost je znašala 19,8 milijona PLN, je bilo v stečajnem postopku na primer prodano za 6 milijonov EUR. Poleg tega zadevna sredstva podjetja PZL Wrocław, uporabljena za registrirano zastavno pravico, vključujejo veliko predmetov majhne vrednosti.
Case C-342/96 Spain v Commission [1999] ECR I-2459, paragraph 46; Case C-256/97 DMT [1999] ECR I-3913, paragraph 24. Case T-152/99 HAMSA v Commission [2002] ECR II-3049, paragraph 167. Case T-198/01 Technische Glaswerke Ilmenau v Commission [2004] ECR II-2717, paragraph 99; Case T-68/03 Olympic Airways v Commission [2007] ECR II-2911, paragraph 283.
Sodbe Sodišča z dne 29. aprila 1999 v zadevi Španija proti Komisiji (C-342/96), Recueil, str. I-2459, točka 46; z dne 29. junija 1999 v zadevi DMT (C-256/97), Recueil, str. I-3913, točka 24; sodba Sodišča prve stopnje z dne 11. julija 2002 v zadevi HAMSA proti Komisiji (T-152/99), Recueil, str. II-3049, točka 167; sklep predsednika Sodišča prve stopnje z dne 12. maja 2004 v zadevi Technische Glaswerke Ilmenau proti Komisiji (T-198/01), ZOdl., str. II-2717, točka 99; sodba Sodišča prve stopnje z dne 12. septembra 2007 v zadevi Olympic Airways proti Komisiji (T-68/03), ZOdl., str. II 2911, točka 283.
Case C-256/97 DMT [1999] ECR I-3913, paragraph 30. Case T-152/99 HAMSA v Commission [2002] ECR II-3049, paragraph 168. Case T-46/97 SIC v Commission [2000] ECR II-2125, paragraph 95. Case T-68/03 Olympic Airways v Commission [2007] ECR II-2911, paragraph 283.
Sodba Sodišča z dne 29. junija 1999 v zadevi DMT (C-256/97), Recueil, str. I-3913, točka 30; sodbe Sodišča prve stopnje z dne 11. julija 2002 v zadevi HAMSA proti Komisiji (T-152/99), Recueil, str. II-3049, točka 168; z dne 10. maja 2000 v zadevi SIC proti Komisiji (T-46/97), Recueil, str. II-2125, točka 95 in z dne 12. septembra 2007 v zadevi Olympic Airways proti Komisiji (T-68/03), ZOdl., str. II 2911, točka 283.
Rok
Leto
On 22 April 2003 […] sent a letter of intent to PZL Hydral in which it expressed its interest in the potential purchase of PZL Hydral's shares and its willingness to carry out a due diligence study. The due diligence study was performed in May 2003.
[…] je 22. aprila 2003 podjetju PZL Hydral poslal pismo o nameri ter v njem izrazil zanimanje za morebitni nakup delnic v podjetju PZL Hydral in pripravljenost za skrben pregled poslovanja, ki je bil opravljen maja 2003.
Under the Plan, the own contribution represents 50,3 % of the restructuring costs. The own contribution comprises revenue from the sale of fixed assets and shares as well as funds to be provided by the future investor in PZL Wrocław.
V skladu z načrtom prestrukturiranja lastni prispevek znaša 50,3 % stroškov prestrukturiranja, vključuje pa prihodke od prodaje osnovnih sredstev in delnic ter sredstva, ki jih bo zagotovil prihodnji vlagatelj v podjetje PZL Wrocław.
(‘PZL Wrocław’). In addition, PZL Hydral controlled two other companies, now in the process of liquidation.
Poleg tega je podjetje PZL Hydral nadzorovalo dve drugi podjetji, ki sta zdaj v postopku likvidacije.
In 1998 a private consulting group, Business Management Finance S.A, prepared a strategy for restructuring PZL Hydral. The strategy comprised a diagnosis of the current financial status of PZL Hydral along with an analysis of costs and restructuring activities.
Zasebna svetovalna družba Business Management Finance S.A. je leta 1998 pripravila strategijo za prestrukturiranje podjetja PZL Hydral, ki je vključevala pregled trenutnega finančnega stanja podjetja PZL Hydral ter analizo stroškov in dejavnosti prestrukturiranja.