natgillin/translations-raw huggingface dataset:
Adequate separation of accounts for the purpose of calculating the net result of USO
Ustrezno vodenje ločenih računovodskih evidenc za obračunavanje neto izida dejavnosti, povezane z izpolnjevanjem obveznosti univerzalne storitve
As PP is not only a provider of Services of General Economic Interest (SGEI) but also a provider of other commercial services Article 14(2) of Directive 97/67/EC imposes an obligation on the undertaking to separate accounts within the internal accounting.
Ker družba PP ne opravlja le storitev splošnega gospodarskega pomena, temveč tudi druge komercialne storitve, člen 14(2) Direktive 97/67/ES podjetju nalaga obveznost vodenja ločenih računovodskih evidenc v notranjih računovodskih sistemih.
On the basis of Article 52(1) of the Postal Law, PP must keep accounts in a way, which allows costs to be calculated separately, for each reserved service, and collectively for non-reserved services divided into universal postal services and services other than universal postal services.
Na podlagi člena 52(1) Zakona o poštnih storitvah mora družba PP voditi računovodske evidence tako, da je mogoč izračun stroškov ločeno za vsako storitev z rezerviranega področja in skupaj za nerezervirane storitve s porazdelitvijo na univerzalne poštne storitve in storitve, ki niso univerzalne poštne storitve.
The Commission has checked that the internal accounting system clearly distinguish accounts for universal (divided into reserved and non-reserved) and non-universal services.
Komisija je ugotovila, da notranji računovodski sistem jasno razlikuje konte univerzalnih storitev (porazdeljenih na rezervirane in nerezervirane) in tistih, ki niso univerzalne storitve.
Poland has submitted evidence of such separation by showing results by individual service accounts and aggregated results by group of services.
Poljska je predložila dokaze, da vodi ločene računovodske evidence, tako da je pokazala izide po posameznih kontih storitev in skupne izide po skupinah storitev.
As evidenced by the information provided to the Commission and by the annual examination carried out by the National Regulator PP’s results are calculated for each reserved service separately [58] and collectively for each of the following groups (i) non-reserved universal postal services and (ii) other commercial services (outside the SGEI) in accordance with the requirements set out in Article 52(1) of the Postal Law.
Kot kažejo informacije, ki jih je prejela Komisija, in vsakoletna preiskava, ki jo opravlja nacionalni regulativni organ, so izidi družbe PP obračunani ločeno za vsako storitev z rezerviranega področja [58] in skupno za vsako od naslednjih skupin: (i) nerezervirane univerzalne poštne storitve in (ii) druge komercialne storitve (ki niso storitve splošnega gospodarskega pomena) v skladu z zahtevami iz člena 52(1) Zakona o poštnih storitvah.
In particular, for the years 2006 and 2007, the reports of the National Regulatory Authority indicate that PP, as a public operator provider of universal postal services, conducted its bookkeeping and cost accounting in a way that makes it possible to separate costs for each reserved service and collectively for non-reserved services, distinguishing between universal postal service and non-universal postal services in accordance with the requirements set out in Article 52(1) of the Postal Law.
Zlasti v letih 2006 in 2007 poročila nacionalnega regulativnega organa kažejo, da je družba PP kot javni operater za univerzalne poštne storitve vodila računovodske knjige in stroškovni račun tako, da je bilo mogoče ločevanje stroškov za vsako rezervirano storitev in skupaj za nerezervirane storitve s porazdelitvijo na univerzalne poštne storitve in storitve, ki niso univerzalne storitve, v skladu z zahtevami iz člena 52(1) Zakona o poštnih storitvah.
On the basis of the information sent by Poland on PP’s separation of accounts, on the evidence of external verification carried out regarding the proper division of accounting for universal and non-universal services and on the checks accomplished by the Commission it can be reasonably concluded that the accounting split between commercial activities and activities operated by PP under public service obligations is appropriate.
Na podlagi informacij, ki jih je Poljska posredovala o vodenju ločenih računovodskih evidenc v družbi PP, na podlagi sklepnih ugotovitev, oprtih na zunanje preverjanje, izvedeno v zvezi z relevantno delitvijo vodenja knjig na univerzalne storitve in storitve, ki niso univerzalne storitve, ter preverjanje, ki ga je izvedla Komisija, je mogoče ugotoviti, da je razporejanje računovodskih evidenc na komercialno dejavnost in dejavnost, ki jo družba PP opravlja v okviru obveznosti javnih storitev, ustrezno.
The Commission is therefore of the opinion that PP adequately separates its accounts in a manner that makes cost calculation possible separately for each service from the reserved area and collectively for unreserved services with a division into UPS and non-UPS as specified in Article 14(2) of Directive 97/67/EC.
Komisija torej meni, da družba PP ustrezno razdeljuje svoje računovodske evidence tako, da je mogoč ločen izračun stroškov za vsako storitev z rezerviranega področja in skupaj za nerezervirane storitve s porazdelitvijo na univerzalne poštne storitve in tiste, ki niso univerzalne storitve, kot je določeno v členu 14(2) Direktive 97/67/ES.
Full allocation of costs and revenues to services
Dokončna razporeditev stroškov in prihodkov na storitve
As part of the examination the Commission carried out a test of completeness of the financial data provided by reconciling PP’s aggregated data from the analytical accounting with the Profit & Loss Account.
Med analizo je Komisija preučila celovitost finančnih podatkov, pridobljenih z uskladitvijo agregatnih podatkov iz analitičnega računovodstva družbe PP z izkazom poslovnega izida.
The Commission found that (i) costs and revenues from certain categories i.e. ‘other operating results’ [59], ‘extraordinary results’ and some ‘financial results’ were not distributed to services and that (ii) the Ordinance of the Minister of Finance of 24 December 2003 limited the type of costs to be allocated to services to ‘Costs of products, goods and materials sold’, ‘Selling costs’, ‘General and administrative costs’ and ‘Interest from liabilities financing postal services including foreign exchange rate differences’.
Komisija je ugotovila, da (i) stroški in prihodki iz navedenih kategorij, tj. „drugi operativni izidi“ [59], „izid izrednih dogodkov“ in nekateri „finančni izidi“, niso bili pripisani storitvam in da (ii) Odlok ministra za finance z dne 24. decembra 2003 omejuje vrste stroškov, ki se obračunavajo kot storitve za „stroške izdelave“, „stroške prodaje“, „stroške splošnega upravljanja“ ter „stroške izvajanja obveznosti, nastalih za financiranje določene poštne storitve ali skupine poštnih storitev in z njimi povezanih tečajnih razlik“.
However, as regards the past, Poland has submitted new information in which such ‘non-allocated results’ were ex-post attributed to universal services (reserved and non-reserved) and non-universal services (broken down into postal, financial and other services).
Glede na položaj v preteklosti pa je Poljska predložila nove informacije, v skladu s katerimi so bili takšni „nerazporejeni izidi“ naknadno pripisani univerzalnim storitvam (rezerviranim in nerezerviranim) ter tistim, ki niso univerzalne storitve (in se delijo na poštne, finančne in druge storitve).
Moreover, Poland has submitted an explanation of the methodology used to allocate them to services.
Poleg tega je Poljska predložila razlago metodologije, uporabljene za njihovo razporejanje na storitve.
All this demonstrates that PP has delivered a reasonable methodology to allocate those results.
Vse to kaže, da je družba PP predstavila smiselno metodologijo razporejanja teh izidov.
The other categories of internal costs and revenues [60] could be reconciled with the P & L account.
Druge kategorije notranjih stroškov in prihodkov [60] bi bile lahko usklajene z izkazom poslovnega izida.
Therefore, the Commission considers necessary the systematic distribution to services of all revenues and costs referred to in point 128.i), in compliance with the principle of full allocation of results and with the conditions set out in the Framework.
Zato Komisija meni, da je treba storitvam sistematično pripisovati vse prihodke in stroške, ki so omenjeni v obrazložitvi 128(i) tega sklepa, v skladu z načelom popolne delitve izidov in s pogoji, opredeljenimi v okviru Skupnosti.
Proper method of cost allocation and its adequate implementation
Relevantna metoda razporejanja stroškov in njeno ustrezno izvajanje
As stated above Article 52(2) of the Postal Law requires that the ‘Minister competent to public financial matters, in consultation with Minister competent to post and telecommunications shall establish by Ordinance, the method of cost allocation, based on the principle, that such a method should enable calculation of unit costs, having regard to section 1’.
Kot je bilo ugotovljeno zgoraj, člen 52(2) Zakona o poštnih storitvah določa, da „Minister, pristojen za javne finance, ob posvetovanju z ministrom, pristojnim za komunikacije, določi v Odloku način razporejanja stroškov, pri čemer sprejme načelo, da mora le-ta omogočati obračun stroškov na enoto, ob upoštevanju odstavka 1“.
In accordance with the above mentioned Article 52(2), 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 which implements Article 14(3) of the Directive.
V skladu z zgoraj omenjenim členom 52(2) je minister za finance 24. decembra 2003 izdal Odlok o načinu razporejanja stroškov operaterja za univerzalne poštne storitve, ki izvaja člen 14(3) Direktive.
The reports issued by the National Regulatory Authority indicate that PP allocated costs directly or indirectly to the costs of services provided and performed this allocation as set out in the Ordinance of the Minister of Finance of 24 December 2003 on the method for allocating costs for providers of universal postal services.
Poročila nacionalnega regulativnega organa kažejo, da je družba Poczta Polska pripisala stroške neposredno ali posredno med stroške storitev in izvršila zadevno razporejanje v skladu z določbami Odloka ministra za finance z dne 24. decembra 2003 o razporejanju stroškov operaterja univerzalnih poštnih storitev.
The National Regulatory Authority has yearly confirmed that PP’s costs were assigned in the following way:
Nacionalni regulativni organ je vsako leto potrjeval, da so bili stroški družbe PP razdeljeni na naslednji način:
costs connected with only one service or group of services are directly assigned to this service or group of services on the basis of accounting vouchers;
stroške, povezane izključno z eno storitvijo ali skupino storitev se dodeli neposredno tej storitvi ali skupini storitev na podlagi računovodskih listin;
costs directly connected with several services are assigned to each service or group of services on the basis of analyzing the value of factors causing cost generation within a given service or group of services;
stroške, povezane neposredno z več storitvami, se dodeli vsaki od storitev ali skupin storitev na podlagi analize vrednosti dejavnikov, zaradi katerih nastanejo stroški v okviru določene storitve ali skupine storitev;
in the case when it is not possible to assign costs in a direct way, costs connected with several services are assigned to each service or group of services on the basis of their relationship with a given group of costs directly connected with this service or group of services;
če dodelitev na neposredni način ni mogoča, se stroške, povezane z več storitvami, dodeli vsaki od storitev ali skupin storitev na podlagi njihove povezave z določeno skupino stroškov, ki so neposredno povezani s to storitvijo ali skupino storitev;
in the case when it is not possible to assign costs in a direct or indirect way, other costs are assigned to each of the services on the basis of a general indicator calculated as a ratio of the costs directly and indirectly assigned to a given service or group of services to the total cost assigned to all the services and groups of services.
če dodelitev na neposredni ali posredni način ni mogoča, se druge stroške dodeli vsaki od storitev na podlagi splošnega indeksa, izračunanega kot razmerje med stroški, ki so neposredno in posredno pripisani dani storitvi ali skupini storitev, in skupnimi stroški, prilagojenimi vsem storitvam in skupinam storitev.
Although in 2006 only […] of costs were considered direct costs the Commission found no reason to put into question the correct division of costs into direct and indirect costs.
Čeprav je bilo leta 2006 le […] stroškov priznanih za neposredne stroške, Komisija ne dvomi v pravilnost razporejanja stroškov na neposredne in posredne stroške.
Moreover, the checks carried out by the National Regulatory Authority and the auditors have concluded that ‘the direct cost control has been implemented and functions effectively’.
Poleg tega je po preverjanjih, ki so jih izvedli nacionalni regulativni organ in revizorji, ugotovila, da je „bilo izvedeno preverjanje neposrednih stroškov in deluje učinkovito“.
As for indirect costs (see section ‘IV.2.1. System of allocation of costs’ above) the Commission is of the opinion that the keys used to distribute the different major categories of indirect costs (i.e. operating costs, transport costs, network maintenance costs and other indirect costs) to services, though limited in number, are nevertheless reasonable.
Glede posrednih stroškov (glej oddelek „IV.2.1 Sistem razporejanja stroškov“ zgoraj) Komisija meni, da so bili, čeprav je bilo število ključev, uporabljenih za pripisovanje posameznih glavnih kategorij posrednih stroškov storitvam (tj. obratovalnih stroškov, stroškov prevoza, stroškov vzdrževanja omrežja in drugih posrednih stroškov) dejansko omejeno, ti ključi vendarle utemeljeni.
For example, it seems reasonable that the key used to distribute ‘operating costs’ is ‘working time in minutes devoted to the performance of particular services’ [61] given the difficulty to precisely ascribe to service accounts costs for the performance of clearance, sorting and delivery activities connected with the provision of different services.
Na primer, utemeljeno se zdi, da je ključ, ki se uporablja za pripisovanje „obratovalnih stroškov“„čas dela v minutah, namenjenih opravljanju posamezne storitve“ [61], saj je kontom storitev težko natančno pripisati stroške sprejemanja pošiljk od pošiljateljev, stroške špeditersko-distribucijskih dejavnosti in stroške dostave, povezane s posameznimi storitvami.
The Commission is aware of the recent introduction in PP’s accounting system of a more refined division of operating costs together with an increase in the number of allocation keys which should improve the accuracy of the internal accounting information.
Komisija se zaveda, da je bilo v računovodskem sistemu družbe PP v zadnjem času uvedeno izpopolnjeno razporejanje obratovalnih stroškov skupaj z večjim številom obračunskih ključev, ki bi morali povečati natančnost računovodskih podatkov.
Similarly the key ‘weight of the postal item delivered’ seems plausible for distributing ‘transport costs’.
Podobno se zdi ključ „strukture mase (teže) dostavljenih poštnih pošiljk“ razumna rešitev za pripisovanje „stroškov prevoza“.
Therefore, for the purpose of distributing transport costs to services the Commission accepts the assumption behind the established key that each kilo of any service takes up the cost element ‘transport’ in the same way.
V namen pripisovanja stroškov prevoza storitvam torej Komisija priznava predpostavko, iz katere izhaja uporabljeni ključ, po katerem vsak kilogram poljubne storitve stroškovni element, kot je „prevoz“, izkorišča na enak način.
In order for PP to be able to carry out the distribution of ‘other indirect costs’ to services it has to collect data on (i) weight of postal items delivered, (ii) volume/number of postal items delivered and (iii) working time required to perform the different operations.
Da bi družba Poczta Polska lahko pripisala „druge posredne stroške“ storitvam, mora zbrati podatke o: (i) teži dostavljenih poštnih pošiljk, (ii) obsegu/številu dostavljenih poštnih pošiljk in (iii) času dela, potrebnem za posamezna opravila.
These statistics are collected by means of ‘statistical research results’ [62], ‘volumes of services values’ [63] and ‘research into workload’ [64] respectively.
Ti statistični podatki se zberejo z ustreznimi „rezultati statistične raziskave“ [62], „velikostmi obsega storitev“ [63] in „raziskavami obremenitve pri delu“ [64].
As for the research into workload this is carried out once a year during 1 month and covers all post offices, distribution centres and delivery regions.
Raziskava obremenitve pri delu se izvaja enkrat na leto, traja en mesec in zajema vse poštne urade, distribucijska vozlišča in dostavne okoliše.
The process of provision of individual services is divided into very detailed operations performed by PP's employees for which a standard of working time is estimated based on such research.
Proces opravljanja posameznih storitev se deli na zelo specifične dejavnosti, ki jih opravljajo uslužbenci družbe PP in ki so osnova za oceno normativov porabe časa dela uslužbencev PP.
The Commission has no reason to doubt about the correctness of the periodicity of the data collected.
Komisija nima razloga za dvom o točnosti pogostnosti zbranih podatkov.
Last, the attribution to services of ‘network maintenance costs’ in function of the sum of (i) direct costs plus (ii) indirect operating costs plus (iii) indirect transport costs already attributed to services, though acceptable, seems to be more far away from the causal link than the above mentioned cost allocations.
Pripisati „stroške vzdrževanja omrežja“ storitvam s funkcijo vsote (i) neposrednih stroškov plus (ii) posrednih obratovalnih stroškov plus (iii) posrednih stroškov prevoza, ki so bili prej pripisani storitvam, je dopustno, vendar se zdi, da je vzročna zveza med njimi dosti manjša kot pri zgoraj navedenem razporejanju stroškov.
Due to the nature of most of the revenues earned by PP they can be directly allocated to services.
Večino prihodkov družbe Poczta Polska lahko glede na njihovo naravo neposredno razporedimo na storitve.
Hence, the Commission does not put into question the correct allocation of ‘revenues from sales’ to services.
Komisija ne dvomi v točnost razporejanja „prihodkov iz prodaje“ na storitve.
The Polish authorities had to provide the Commission, at its request [65], with the distribution of all results according to categories of services (universal services broken down into reserved and non-reserved and non-universal services broken down into postal, financial and other services) as well as an explanation of the methodology used to allocate them to services.
Poljski organi so morali na poziv Komisije predložiti [65] razporeditev vseh izidov po kategorijah storitev (univerzalne storitve z delitvijo na rezervirane in nerezervirane in neuniverzalne storitve z delitvijo na poštne, finančne in druge) ter pojasnilo o metodah, uporabljenih pri njihovem razporejanju na storitve.
The fact that the required information was delivered demonstrates that this internal accounting information can be provided at the level of detail required.
Dejstvo, da so bile zahtevane informacije predložene, priča, da so zadevne notranje računovodske informacije lahko zagotovljene z zahtevano stopnjo natančnosti.
The Commission did not find any manifest error in the methodology applied to allocate ‘other operating results’ [66], ‘extraordinary results’ [67] and ‘financial results’ [68] to group of services.
Komisija ni ugotovila nobenih očitnih napak pri metodah, uporabljenih za razporejanje „drugih operativnih izidov“ [66], „izida izrednih dogodkov“ [67] in „finančnih izidov“ [68] v skupine storitev.
The Commission also notices that a significant part of PP's costs are allocated to services by means of a proportion method costs (around […] of all costs were allocated to services in proportion of previously allocated costs notably those costs belonging to the category of ‘other costs’ i.e. ‘general, administrative and development costs’, ‘selling costs’ and ‘certain financial costs’ [69]).
Komisija prav tako opaža, da se velik del stroškov družbe PP pripisuje storitvam ob uporabi metode sorazmernosti (približno […] vseh stroškov je pripisanih storitvam sorazmerno glede na stroške, pripisane prej, zlasti stroške iz kategorije „drugi stroški“, tj. „splošni in upravni stroški“, „stroški prodaje“ in „nekateri finančni stroški“ [69].
Consequently, efforts should be made to reduce as far as possible the relevance of the proportion method in PP’s costing method so that a stronger relation between costs and services is achieved.
V zvezi s tem bi se bilo treba potruditi, da bi kar najbolj omejili pomen metode sorazmernosti pri metodi obračunavanja stroškov družbe PP za boljši prikaz povezave med stroški in storitvami.
In summary, the allocation methodology is acceptable but can be improved if the allocation keys used provide as much as possible for a link between the cost of the resources used and the service generated from those resources.
Če povzamemo, je metoda razporejanja dopustna, vendar se lahko izboljša, če uporabljeni obračunski ključi na čim boljši način kažejo povezavo med stroškom uporabljenih sredstev in storitvijo, ki je bila z njim ustvarjena.
In this regard, PP has informed the Commission about the regular introduction of detailed provisions and procedures [70] as well as more refined allocation keys to better reflect the cause-and-effect links between the types of costs incurred and their allocation to services so as to improve the robustness in terms of accuracy of the internal accounting system.
V zvezi s tem je družba Poczta Polska obvestilo Komisijo o rednem uvajanju podrobnih predpisov in postopkov [70] ter izpopolnjenih obračunskih ključih za boljšo ponazoritev vzročno-posledične zveze med vrstami nastalih stroškov in njihovim razporejanjem na storitve ter večjo natančnostjo notranjega računovodskega sistema.
For the same purpose PP is also striving to completely introduce the Activity Based Costing in its management accounting which would definitely improve the traceability of costs of performing an activity to services.
Z istim namenom si družba Poczta Polska prizadeva, da bi dokončno uvedlo metodo ABC v upravljalno računovodstvo, kar bi nedvomno izboljšalo prepoznavnost stroškov opravljanja dejavnosti v okviru storitev.
Similarly specific rules of dividing costs into direct and indirect as well as rules for the calculation of division keys are updated on a regular basis e.g. in 2007 a Procedure for Direct Cost Control [71] has been launched with the aim to introduce more unambiguous rules for the control of simple direct cost and common direct cost recorded on service accounts [72].
Podobno se tudi podrobna načela razporejanja stroškov na neposredne in posredne ter načela izračuna obračunskih ključev redno posodabljajo: npr. leta 2007 je bil izveden postopek nadzora neposrednih stroškov [71] za uvedbo enotnejših načel nadzora enostavnih neposrednih stroškov in skupnih neposrednih stroškov, ki se evidentirajo na računih storitev [72].
In addition, the fact that the allocation keys for indirect costs are determined at the central level [73] should contribute to ensure a more homogeneous application of those keys throughout the company.
Dejstvo, da se obračunski stroški za posredne stroške določajo v centrali [73], bi moralo dodatno spodbuditi k homogenejši uporabi danih ključev v celotnem podjetju.
Furthermore, since 1 January 2007 Organisational Units of the Polish Post which calculate division keys have been obliged to submit keys to the Accounting Centre.
Še več, od 1. januarja 2007 morajo organizacijske enote družbe Poczta Polska, ki izračunavajo obračunske ključe, ključe sporočiti računovodskemu centru.