natgillin/translations-raw huggingface dataset:
Cumulative balance
Kumulativna bilanca
The calculation was made as follows:
Potek izračuna:
EBIT 2008: EUR – 4212036
EBIT leta 2008: – 4212036 EUR
Depreciation 2008: EUR 437201
Amortizacija leta 2008: 437201 EUR
Working capital 2008: (current assets EUR 7686473 – current liabilities EUR 10446997) = EUR – 2760524
Obratna sredstva leta 2008: (tekoča sredstva 7686473 EUR – kratkoročne obveznosti 10446997 EUR) = – 2760524 EUR
Working capital 2007: (current assets EUR 11748449 – current liabilities EUR 10958960) = EUR 789489
Obratna sredstva leta 2007: (tekoča sredstva 11748449 EUR – kratkoročne obveznosti 10958960 EUR) = 789489 EUR
(working capitalt – working capitalt-1) = EUR – 3550013
(obratna sredstvat – obratna sredstvat-1) = – 3550013 EUR
[EBITt + depreciationt + (working capitalt – working capitalt-1)]/2
[EBITt + amortizacijat + (obratna sredstvat – obratna sredstvat-1)]/2
As a result, half of the negative operating cash flow for the year preceding the aid amounted to EUR 3662424. The loan guaranteed by Spain would remain well below this ceiling and, therefore, limited to the amount needed.
Glede na rezultat je polovica negativnega denarnega toka iz poslovanja v letu pred pomočjo znašala 3662424 EUR. Posojilo, ki ga je dodelila Španija, bi ostalo daleč pod tem pragom in zato omejeno na potrebni znesek.
As to whether A NOVO, as a wholly owned subsidiary of the French undertaking A NOVO SA, whose turnover is some EUR 350 million, can qualify as a company in difficulty eligible for rescue and restructuring support, Spain claimed that the firm’s difficulties were intrinsic and too serious to be dealt with by the Group itself.
Španija je v zvezi s tem, ali podjetje A NOVO, ki je hčerinsko podjetje v polni lasti francoskega podjetja A NOVO SA, katerega promet znaša približno 350 milijonov EUR, lahko izpolnjuje pogoje za podjetje v težavah, ki je upravičeno do podpore za reševanje in prestrukturiranje, trdila, da je bil vzrok težav v podjetju samem ter da so težave prehude, da bi jih lahko odpravila skupina sama.
They were intrinsic because exclusively linked to the activities of A NOVO and, in particular, to its shift from manufacturing to services.
Vzrok težav je bil v podjetju samem zato, ker so bile vezane izključno na dejavnosti podjetja A NOVO in zlasti na njegovo preusmeritev s proizvodnje na storitve vzdrževanja.
They did not result from any cost allocations within the group.
Težave niso bile posledica kakršnih koli razporeditev stroškov znotraj skupine.
Furthermore, the firm’s financial difficulties were too serious for the group itself to overcome.
Poleg tega so bile finančne težave podjetja prehude, da bi jih lahko premagala skupina sama.
The 2008 and 2009 profit and cash flow results for the A NOVO Group SA and A NOVO Comlink Spain show that towards the end of 2008, when the difficulties of A NOVO began to call for a rescue operation, the parent company was itself under financial pressure:
Rezultati glede dobička in denarnega toka za skupino A NOVO SA in A NOVO Comlink Španija za leti 2008 in 2009 kažejo, da je bilo proti koncu leta 2008, ko je zaradi težav podjetja A NOVO nastajala potreba po reševanju, pod finančnim pritiskom tudi samo matično podjetje:
A NOVO Group SA (France)
Skupina A NOVO SA (Francija)
A NOVO (Spain)
A NOVO (Španija)
Short-term loans
Kratkoročna posojila
Long-term loans
Dolgoročna posojila
The Group’s losses of EUR 17 million in 2008 were also caused by a series of commitments towards A NOVO Spain.
Izgube skupine v višini 17 milijonov EUR leta 2008 so bile tudi posledica več obveznosti do podjetja A NOVO Španija.
Regarding the 2005 restructuring and the one time, last time principle, according to the Spanish authorities 224 employees benefited from the partial retirement scheme following the suspension of their employment contracts in accordance with a temporary labour force adjustment plan (ERTE).
V zvezi s prestrukturiranjem leta 2005 in načelom enkratnosti pomoči je po poročanju španskih organov po začasni prekinitvi pogodb o zaposlitvi v skladu z načrtom za začasno prilagoditev delovne sile (ERTE) 224 zaposlenih imelo koristi od sheme delne upokojitve.
Under this ERTE, 224 employees suspended their employment contracts in accordance with the general labour legislation applicable, in particular Article 45 of the Workers’ Statute adopted by Legislative Royal Decree 1/1995 of 24 March 1995 [10].
V okviru tega načrta za začasno prilagoditev delovne sile je 224 zaposlenih začasno prekinilo svoje pogodbe o zaposlitvi v skladu s splošno veljavno delovno zakonodajo, zlasti členom 45 zakona o delovnih razmerjih, ki je bil sprejet s kraljevo zakonsko uredbo 1/1995 z dne 24. marca 1995 [10].
In accordance with Article 45(1) of the Workers’ Statute, an employment contract can be suspended for economic, technical, organisational or production reasons.
V skladu s členom 45(1) zakona o delovnih razmerjih se pogodba o zaposlitvi lahko začasno prekine zaradi gospodarskih, tehničnih, organizacijskih ali proizvodnih razlogov.
Article 45(2) states that the suspension relieves the parties of the reciprocal obligations of working and remunerating work.
Člen 45(2) navaja, da začasna prekinitev obe strani razreši vzajemnih obveznosti glede dela in nagrajevanja dela.
The employees receive unemployment benefit on the basis of Article 208(1)(a) of the General Social Security Law (Legislative Royal Decree 1/1994 of 20 June 1994 [11]).
Zaposleni prejemajo nadomestilo za brezposelnost na podlagi člena 208(1)(a) splošnega zakona o socialni varnosti (kraljeva zakonska uredba 1/1994 z dne 20. junija 1994 [11]).
According to Article 214(2) of this Royal Decree approving the Revised Text of the General Social Security Law, the employer is required to pay the employer’s contribution for the social security insurance while the employee’s social security contribution is paid by the National Social Security Institute (INSS).
Po členu 214(2) te kraljeve uredbe, ki potrjuje prečiščeno besedilo splošnega zakona o socialni varnosti, mora delodajalec plačati svoj prispevek za socialno zavarovanje, prispevek za socialno zavarovanje zaposlenega pa plača nacionalni zavod za socialno varnost (INSS).
Once the individual contract suspension period authorised in the ERTE ended, the employees were reincorporated in the company but came under the partial retirement scheme whereby they worked only 15 % of their original contract.
Po končanem obdobju začasne prekinitve posameznih pogodb, odobrenem v načrtu za začasno prilagoditev delovne sile, so bili zaposleni ponovno vključeni v podjetje, vendar v okviru sheme delne upokojitve, pri čemer so opravljali samo 15 % dejavnosti iz svoje pogodbe.
The company paid 15 % of the salary and social security contributions.
Podjetje je plačalo 15 % plače in prispevke za socialno zavarovanje.
According to the Spanish authorities, this measure, as well as the accompanying financial provisions adopted by the Employment Ministry of the Junta de Andalucía in the context of the ERTE of 2005 and based on the 18 July 2005 Agreement on the Bases and Commitments of A NOVO Comlink Spain SL’s Viability Plan, comply with the general labour legislation applicable.
Po mnenju španskih organov so ta ukrep in spremljajoče finančne določbe, ki jih je sprejelo regionalno ministrstvo za delo organa Junta de Andalucía v okviru načrta za začasno prilagoditev delovne sile iz leta 2005 ter na osnovi Sporazuma o podlagah in zavezah načrta za uspešno poslovanje podjetja A NOVO Comlink Španija SL z dne 18. julija 2005, skladni s splošno veljavno delovno zakonodajo.
This concerns, in particular, Articles 51 et seq. of the Workers’ Statute; Royal Decree 43/1996 of 19 January of the Ministry of Employment and Social Security approving the Rules on procedure for regulation of short-time working and lay-offs and for administrative action in connection with collective transfers [12]; Royal Decree 2064/1995 of 22 December approving the General Regulation on the contributions and settlement of other social security entitlements [13]; and the Collective Life Assurance Contract, which is a specific measure to support employees directly and nominally to cope with the implications of their move to partial retirement, as laid down in Law 50/1980 of 8 October on Insurance Contracts [14].
To se nanaša zlasti na člen 51 in naslednje člene zakona o delovnih razmerjih; kraljevo uredbo 43/1996 ministrstva za delo in socialno varnost z dne 19. januarja o odobritvi postopkovnih pravil za ureditev skrajšanega delovnega časa in odpuščanj ter za upravni ukrep v zvezi s kolektivnimi prenosi [12]; kraljevo uredbo 2064/1995 z dne 22. decembra o odobritvi splošne uredbe o prispevkih in določitvi drugih pravic v okviru socialne varnosti [13]; ter kolektivno pogodbo o življenjskem zavarovanju, ki je poseben ukrep za neposredno in nominalno podporo zaposlenim pri obvladovanju posledic njihovega prehoda v delno upokojitev, kot določa zakon 50/1980 z dne 8. oktobra o zavarovalnih pogodbah [14].
Withdrawal of the notification by Spain
Preklic priglasitve Španije
After the withdrawal of the notification, the procedure regarding the notified restructuring plan ceased to serve any purpose.
Po preklicu priglasitve postopki v zvezi s priglašenim načrtom prestrukturiranja niso več služili nobenemu namenu.
However, the withdrawal of a notification cannot have an effect on the rescue aid which was not notified and already granted before the notification of the restructuring aid.
Vendar preklic priglasitve ne more vplivati na pomoč za reševanje, ki ni bila priglašena in je bila dodeljena že pred priglasitvijo pomoči za prestrukturiranje.
The rescue aid of May 2009
Pomoč za reševanje iz maja 2009
Following the replies by the Spanish authorities, it must be ensured that the rescue aid is compatible with Article 107(3)(c), as it meets the relevant conditions laid down in the Community Guidelines on State aid for rescuing and restructuring firms in difficulty.
Po odgovorih španskih organov je treba zagotoviti, da je pomoč za reševanje skladna s členom 107(3)(c), ker izpolnjuje zadevne pogoje, določene v Smernicah Skupnosti o državni pomoči za reševanje in prestrukturiranje podjetij v težavah.
The measure constitutes aid within the meaning of Article 107(1) TFEU.
Ukrep predstavlja pomoč v smislu člena 107(1) PDEU.
To qualify as State aid, the measure needs to confer an advantage on the recipient which it could not obtain under normal market conditions and which would affect competition and trade between Member States.
Da ukrep izpolnjuje pogoje za državno pomoč, mora prejemniku dajati prednost, ki je v običajnih tržnih pogojih ne bi mogel pridobiti in ki ne škoduje konkurenci in trgovini med državami članicami.
A guarantee must be considered to constitute aid if the borrower is in financial difficulty under the terms of point 3.2(a) of the Commission Notice on the application of Articles 87 and 88 of the EC Treaty to State aid in the form of guarantees.
Poroštvo se mora šteti za pomoč, če je posojilojemalec v finančnih težavah v skladu s pogoji iz točke 3.2(a) Obvestila Komisije o uporabi členov 87 in 88 pogodbe ES za državno pomoč v obliki poroštev.
In this case, the Commission considers that the guarantee confers an advantage on the borrower.
V tem primeru Komisija sklepa, da poroštvo posojilojemalcu daje prednost.
The position of the beneficiary company was strengthened compared with that of its competitors.
Položaj upravičenega podjetja je bil v primerjavi s položajem konkurentov okrepljen.
Hence the measure could distort competition.
Zato bi lahko ukrep izkrivljal konkurenco.
The Spanish authorities maintained that there would be no effect on trade between Member States.
Španski organi so trdili, da ne bo učinka na trgovino med državami članicami.
However, the Court has confirmed that the effect on trade does not depend on the local or regional character of the services supplied or on the scale of the field of activity concerned [15].
Vendar je Sodišče potrdilo, da učinek na trgovino ni odvisen od lokalne ali regionalne narave storitev, ki jih opravljajo, ali od velikosti zadevnega področja dejavnosti [15].
Moreover, the after-sales services provided by A NOVO are freely traded within the Union.
Poleg tega se z vzdrževalnimi storitvami, ki jih nudi podjetje A NOVO, v Uniji prosto trguje.
The ownership of the firms providing such services extends to more than one Member State.
Lastništvo podjetij, ki zagotavljajo take storitve, je razširjeno na več kot eno državo članico.
This applies, in particular, to the recipient, which is part of the French A NOVO Group, a major player in after-sales services in Europe and beyond.
To velja zlasti za prejemnika, ki je del skupine francoskega podjetja A NOVO, tj. pomembnega akterja na področju vzdrževalnih storitev v Evropi in zunaj nje.
A NOVO’s services could just as well be provided by other European companies with a subsidiary in Spain.
Storitve podjetja A NOVO bi lahko izvajala tudi druga evropska podjetja s podružnico v Španiji.
Companies from other Member States could also consider setting up in Spain to offer such services but might be dissuaded from doing so because of the services A NOVO is able to offer thanks to the aid it received.
Podjetja iz drugih držav članic bi lahko razmišljala o uvedbi ponudbe takih storitev v Španiji, vendar bi bila lahko od tega odvrnjena zaradi storitev, ki jih lahko nudi podjetje A NOVO, ker je prejelo pomoč.
A low amount of aid can also have an impact on trade between Member States, especially if it determines whether A NOVO can continue to operate.
Nizek znesek pomoči lahko vpliva tudi na trgovino med državami članicami, zlasti če odloča o tem, ali lahko podjetje A NOVO nadaljuje obratovanje.
The aid could also strengthen the French parent company.
Pomoč bi lahko okrepila tudi francosko matično podjetje.
Therefore the condition of an effect on trade between Member States is fulfilled and the rescue aid guarantee constitutes State aid within the meaning of Article 107(1) TFEU.
Zato je pogoj o učinku na trgovino med državami članicami izpolnjen in poroštvo za pomoč za reševanje predstavlja državno pomoč v smislu člena 107(1) PDEU.
It was awarded by the Junta de Andalucía and is imputable to the State.
Dodelil ga je organ Junta de Andalucía, zanj pa je odgovorna država.
A NOVO is a firm in difficulty within the meaning of point 13 of the Guidelines, despite belonging to a larger group.
Podjetje A NOVO je podjetje v težavah v smislu točke 13 Smernic, čeprav pripada večji skupini.
Spain could demonstrate that the difficulties of the undertaking were intrinsic and not the result of an arbitrary allocation of costs.
Španija je lahko dokazala, da je bil vzrok težav v podjetju samem in da težave niso bile posledica samovoljnega razporejanja stroškov.
In fact, they were due to the industrial restructuring affecting the company in the preceding years.
Dejansko so nastale zaradi industrijskega prestrukturiranja, ki je v preteklih letih škodovalo podjetju.
The difficulties were too serious to be dealt with by the parent company alone as this company itself was under financial strain at the time of the granting of the rescue aid.
Težave so bile prehude, da bi jih lahko odpravilo matično podjetje samo, ker je bilo tudi to podjetje v času dodelitve pomoči za reševanje pod finančnim pritiskom.
In 2006 it had invested EUR 2,123 million in A NOVO and it had itself also incurred losses in 2008.
Leta 2006 je v podjetje A NOVO vložilo 2,123 milijona EUR, leta 2008 pa je tudi samo imelo izgubo.
In 2009 it made an own cash injection of EUR 2,060 million.
Leta 2009 je izvedlo dokapitalizacijo v višini 2,060 milijona EUR.
The guarantee complies with the requirements laid down in point 25(a) of the Guidelines.
Poroštvo je skladno z zahtevami, določenimi v točki 25(a) Smernic.
The rescue bank loan of EUR 1,875 million, which was 80 % guaranteed by the Junta de Andalucía, was granted at an interest rate which is comparable to those observed for loans to healthy firms, according to the Communication on the revision of the method for setting the reference and discount rates.
Bančno posojilo v višini 1,875 milijona EUR, za katerega je organ Junta de Andalucía zagotavljal 80-odstotno poroštvo, je bilo dodeljeno z obrestno mero, ki je glede na Sporočilo Komisije o spremembi metode določanja referenčnih obrestnih mer in diskontnih stopenj primerljiva s tistimi za posojila zdravim podjetjem.
In addition, the borrower paid an annual guarantee premium of 1,5 %.
Poleg tega je posojilojemalec plačal 1,5-odstotno letno poroštveno premijo.
The guarantee expired within six months after the date on which the loan was granted.
Poroštvo je prenehalo veljati v šestih mesecih od datuma dodelitve posojila.
The guarantee was justified due to A NOVO’s serious social difficulties and had no unduly adverse spill-over effects in other Member States within the meaning of point 25(b) of the Guidelines.
Poroštvo je bilo upravičeno zaradi resnih socialnih težav podjetja A NOVO in ni imelo neupravičenih škodljivih učinkov prelivanja na druge države članice v smislu točke 25(b) Smernic.
The Commission had already acknowledged in the opening Decision that the economic situation of A NOVO, which employed 527 people, became difficult during 2008 (see recitals 11 and 12 above).
Komisija je že v odločitvi o sprožitvi postopka priznala, da se je gospodarski položaj podjetja A NOVO, ki je zaposlovalo 527 oseb, v letu 2008 poslabšal (glej navedeni uvodni izjavi 11 in 12).
A bankruptcy or closure of the undertaking would have caused a very serious social situation in Andalusia, which already suffers from a high unemployment rate.
Stečaj ali zaprtje podjetja bi povzročilo zelo resne socialne razmere v Andaluziji, kjer je stopnja brezposelnosti že zdaj zelo visoka.
In view of the regional focus of after-sales repair services, unduly adverse spill-over effects in other Member States are not likely.
Glede na regionalno osredotočenost servisnih storitev neupravičeni škodljivi učinki prelivanja na druge države članice niso verjetni.
The conditions of point 25(c) of the Guidelines applicable to non-notified rescue aid are also fulfilled, according to which the Member State must submit within six months after the first authorisation of a rescue aid measure a restructuring plan or proof that the guarantee has been terminated.
Izpolnjeni so tudi pogoji iz točke 25(c) Smernic, ki se nanašajo na nepriglašeno pomoč za reševanje in v skladu s katerimi mora država članica najpozneje šest mesecev po prvi odobritvi ukrepa pomoči za reševanje predložiti načrt za prestrukturiranje ali dokazilo, da je poroštvo prenehalo.
Following the granting of the rescue aid on 21 May 2009, A NOVO submitted a restructuring plan on 10 September 2009 together with an application for restructuring aid.
Po odobritvi pomoči za reševanje 21. maja 2009 je podjetje A NOVO 10. septembra 2009 skupaj z načrtom prestrukturiranja predložilo tudi vlogo za pomoč za prestrukturiranje.
On 16 October 2009, Spain notified the restructuring plan.
Španija je 16. oktobra 2009 priglasila načrt prestrukturiranja.
In addition, the state guarantee was limited to six months and expired on 21 November 2009.
Poleg tega je bilo državno poroštvo omejeno na šest mesecev in je prenehalo veljati 21. novembra 2009.
In addition, the amount of aid was limited to the quantity needed to keep the undertaking in business during the authorisation period of six months, as required by point 25(d) of the Guidelines.
Poleg tega je bil znesek pomoči omejen na količino, ki je potrebna za delovanje podjetja v šestmesečnem obdobju odobritve, kot določa točka 25(d) Smernic.
The amount was calculated on the basis of the six-month liquidity needs and cash deficit submitted by the company, and was well below the ceiling established following the formula provided in the Annex to the Guidelines.
Znesek je bil izračunan na podlagi šestmesečnih likvidnostnih potreb in finančnega primanjkljaja, ki ga je predložilo podjetje, ter je bil daleč pod pragom, določenim na podlagi formule iz Priloge k Smernicam.
It may be considered to be restricted to the amount needed according to point 25(d) of the Guidelines.
Lahko se šteje, da je omejen na višino, potrebno v skladu s točko 25(d) Smernic.
As regards the one time, last time principle, the information submitted by Spain allowed the Commission to verify that the public funds employed in the context of the 2005 restructuring for social measures for part of A NOVO’s workforce took place under a general social security scheme and cannot be regarded as State aid, in accordance with points 61 and 63 of the Guidelines.
V zvezi z načelom enkratnosti pomoči so informacije, ki jih je predložila Španija, Komisiji omogočile, da je preverila, ali so bila javna sredstva, namenjena za socialne ukrepe pri prestrukturiranju leta 2005 za del delovne sile podjetja A NOVO, uporabljena v okviru splošnega programa socialne varnosti in ali jih ni mogoče šteti za državno pomoč v skladu s točkama 61 in 63 Smernic.
Consequently, the information submitted by the Spanish authorities clears up any doubts about the compatibility of the interim relief awarded to A NOVO with Article 107(3)(c) of the Treaty, which the Commission had expressed in its decision to initiate the procedure laid down in Article 108(2) of the Treaty.
Zato informacije, ki so jih predložili španski organi, odpravljajo vse dvome v zvezi z združljivostjo začasnega ukrepa, dodeljenega podjetju A NOVO na podlagi člena 107(3)(c) Pogodbe, ki jih je Komisija izrazila v svoji odločitvi, da sproži postopek v skladu s členom 108(2) Pogodbe.
Therefore, the Commission has decided to terminate the procedure laid down in Article 108(2) TFEU.
Zato se je Komisija odločila, da zaključi postopek v skladu s členom 108(2) PDEU.
With regard to the non-notified rescue aid, the Commission finds that Spain has unlawfully implemented it in breach of Article 108(3) TFEU.
V zvezi z nepriglašeno pomočjo za reševanje Komisija ugotavlja, da jo je Španija izvedla nezakonito v nasprotju s členom 108(3) PDEU.
However, the Commission must take a positive decision because it is compatible with the internal market within the meaning of Article 107(3)(c) TFEU.
Vendar mora Komisija izdati pozitivno odločbo, ker je združljiva z notranjim trgom v smislu člena 107(3)(c) PDEU.
The procedure in respect of the notified restructuring aid is closed on the grounds that it no longer serves any purpose given that Spain has withdrawn the measure,
Postopek za priglašeno pomoč za prestrukturiranje je zaključen, ker ne služi več nobenemu namenu, saj je Španija preklicala ukrep –
The State aid in the form of a guarantee granted by Spain to rescue A NOVO Comlink SL is compatible with the internal market within the meaning of Article 107(3)(c) of the Treaty on the Functioning of the European Union.
Državna pomoč v obliki poroštva, ki jo je dodelila Španija za reševanje podjetja A NOVO Comlink SL, je združljiva z notranjim trgom v smislu člena 107(3)(c) Pogodbe o delovanju Evropske unije.
After Spain’s withdrawal of the restructuring measure, these proceedings have ceased to serve any purpose as far as this restructuring aid is concerned.
Potem ko je Španija preklicala ukrep za prestrukturiranje, ti postopki v zvezi s to pomočjo za prestrukturiranje niso več služili nobenemu namenu.
The Commission has therefore decided to terminate the procedure pursuant to Article 108(2) TFEU with regard to the restructuring aid.
Komisija se je zato odločila, da v zvezi s pomočjo za prestrukturiranje zaključi postopek v skladu s členom 108(2) PDEU.
OJ C 140, 29.5.2010, p. 25.
UL C 140, 29.5.2010, str. 25.
BOJA (Official Gazette of Andalusia) No 236, 27.11.2008, p. 6.
BOJA (Uradni list Andaluzije) št. 236, 27.11.2008, str. 6.
See also points 61 and 63 of the Guidelines.
Glej tudi točki 61 in 63 Smernic.
BOE (Official State Gazette) No 75, 29.3.1995, p. 9654.
BOE (Uradni list Španije) št. 75, 29.3.1995, str. 9654.
BOE No 154, 29.6.1994, p. 20658.
BOE št. 154, 29.6.1994, str. 20658.
BOE No 44, 20.2.1996, p. 6074.
BOE št. 44, 20.2.1996, str. 6074.
BOE No 22, 25.1.1996, p. 2295.
BOE št. 22, 25.1.1996, str. 2295.
BOE No 250, 17.10.1980, p. 23126.
BOE št. 250, 17.10.1980, str. 23126.