natgillin/translations-raw huggingface dataset:
The old entities’ assets and liabilities were transferred to these new companies, which were thus placed under a heavy burden.
Če je privatizacija potekala v obliki uveljavljanja pravice do dolgoročnega zakupa z možnostjo nakupa (namesto neposredne prodaje stavb in zemljišča), se je kot prihodek, na podlagi katerega so se izračunale obveznosti prenosa, štela prodajna cena stavb in odkupna vrednost dogovorjene najemnine za zemljišče (oddelek 5(2) zakona o odpisu podedovanega dolga).
To enable the housing companies to be viable in the long term, the federal legislator passed the Inherited Debt Support Law, which entered into force on 27 June 1993.
Leta 1995 je postalo jasno, da se s prvotno predvideno obliko privatizacije, tj. prodajo najemnikom, ne bo dosegel 15-odstotni delež privatizacije.
Under the Inherited Debt Support Law, communal housing companies in East Germany could obtain debt relief upon application.
Banka za obnovo (Kreditanstalt für Wiederaufbau), ki je bila zadolžena za upravljanje programa za odpis dolga, je zato začela sprejemati t. i. „privatizacijo prek posrednika“ [9].
Under Section 4(1)-(2) of the Law, the debt exceeding EUR 76,69 per m2 could be written off up to a maximum of EUR 434,60 per m2.
Nepremičninska družba je lahko na podlagi tega modela, ki naj bi se uporabil le, če 15-odstotnega deleža predvidoma ne bi bilo mogoče doseči z neposredno privatizacijo, večstanovanjske stavbe prodala skupaj poslovnemu kupcu.
In return, the housing company had to accept certain obligations, in particular to make all reasonable efforts to privatise 15 % of its apartments (Section 4(5)(1) in conjunction with Section 5), to have a business plan envisaging speedy privatisation, modernisation and renovation of its apartments (Section 4(5)(2)) and to report on its investment programme and the privatisation (Section 4(5)-(7)).
Da bi se prodaja lahko upoštevala v obveznost nepremičninske družbe glede 15-odstotnega deleža privatizacije, je moral poslovni kupec sprejeti obveznost, da bo posodobil stavbe in najemnikom poskušal prodati čim več stanovanj (najmanj tretjino) [10].
In the version of the law that was in force at the relevant time (1997/98), the housing companies had until 31 December 2003 to fulfil their privatisation obligation.
Če se je po podanih zavezujočih ponudbah za prodajo za nakup zanimala manj kot tretjina najemnikov, je lahko poslovni kupec iz obveznosti privatizacije izvzel 60 % stanovanj ter tako svojo obveznost omejil na privatizacijo ene tretjine od ostalih 40 % stanovanj [11].
Where a housing company had failed to fulfil its privatisation obligation (i.e., by not making all reasonable efforts to do so), the debt relief already granted had to be repaid.
Družba NEUWOGES in zakon o odpisu podedovanega dolga
A certain percentage of the revenue exceeding EUR 76,69 per m2 obtained by the housing company through privatisation had to be transferred to the ‘inherited debt relief fund’ (Erblastentilgungsfonds).
Banka za obnovo je za pogodbo o dolgoročnem zakupu z možnostjo nakupa nazadnje priznala, da na podlagi zakona o odpisu podedovanega dolga pomeni zadevno „privatizacijo prek posrednika“.
At the relevant time (1997/98), Section 5(2) of the Inherited Debt Support Law provided that, for all privatisations up to 31 December 1998, 45 % of the qualifying revenue had to be transferred.
Sklenitev posla prodaje in povratnega zakupa je torej pripomogla k temu, da je družba NEUWOGES izpolnila obveznost privatizacije na podlagi zakona o odpisu podedovanega dolga.
For privatisations up to 31 December 2000 or 31 December 2003, the transfer quotas were set at 50 % and 55 % respectively.
Vendar ni jasno in je sporno, v kolikšni meri je ta zakon vplival na poslovne premisleke, na podlagi katerih se je družba NEUWOGES odločila za sklenitev pogodb, in ali je treba odpis dolga družbi NEUWOGES v skladu z zakonom upoštevati pri presoji, ali je posel prodaje in povratnega zakupa pomenil pomoč za družbo BAVARIA.
Where privatisation took the form of selling only the buildings and granting a lease for the land (rather than selling the buildings and land outright), the revenue on the basis of which the transfer obligations were calculated was the sale price of the buildings and the cash value of the agreed land rent (Section 5(2) of the Inherited Debt Support Law).
Družbi NEUWOGES je bil po lastnih navedbah skupno odpisan dolg v višini […] EUR [12].
In the course of 1995, it emerged that the originally envisaged form of privatisation — i.e. sale to the tenants — was unlikely to lead to a privatisation quota of 15 %.
Družba NEUWOGES je navedla, da je bilo del skupnega odpisanega dolga, ki ga je prejela, težko pripisati poslu prodaje in povratnega zakupa, saj je bil na podlagi zakona o odpisu podedovanega dolga dolg odpisan le, če je nepremičninska družba v celoti izpolnila svojo obveznost privatizacije.
Accordingly, the Bank for Reconstruction (Kreditanstalt für Wiederaufbau), charged with administering the debt relief programme, started accepting what was known as ‘mediated privatisation’ [9].
Če se je del prejetega skupnega odpisanega dolga pripisal posamezni privatizaciji na podlagi deleža teh privatizacij v skupni obveznosti privatizacije družbe NEUWOGES, se je lahko skupni bruto odpis dolga v višini […] EUR matematično pripisal poslu prodaje in povratnega zakupa.
Under this model, which was supposed to be applied only where the 15 % quota could foreseeably not be reached via direct privatisation, a housing company could sell apartment buildings en bloc to a commercial buyer.
Od prihodka, ustvarjenega s prodajo družbi BAVARIA, je bilo treba […] EUR prenesti na sklad za odpisani podedovani dolg, družbi NEUWOGES pa je ostal matematični neto odpis v višini […] EUR [13].
In order for the sale to be counted towards the housing company’s 15 % privatisation obligation, the commercial buyer had to accept an obligation both to modernise the buildings and to attempt to sell as many apartments as possible (and a minimum of one third of them) to the tenants [10].
SPLOŠNA POGODBA O UPRAVLJANJU
Where, after firm offers of sale had been made, significantly less than one third of the tenants were interested in buying, the commercial buyer could exempt 60 % of the apartments from the privatisation obligation, thereby limiting its obligations to the privatisation of one third of the remaining 40 % of the apartments [11].
Družbi BAVARIA in NEUWOGES sta 21. januarja 1998 podpisali tudi splošno pogodbo o upravljanju, s katero je družba NEUWOGES dejansko zakupila stavbe.
NEUWOGES and the Inherited Debt Support Law
Družba NEUWOGES na podlagi te pogodbe ostaja odgovorna za upravljanje in poslovno izkoriščanje zadevnih stavb nadaljnjih 30 let.
The land-lease and sale contract was eventually recognised by the Bank for Reconstruction as constituting a relevant ‘mediated privatisation’ under the Inherited Debt Support Law.
Ves prihodek od oddajanja stavb ostane družbi NEUWOGES.
Entering into the sale-and-lease-back transaction therefore helped NEUWOGES fulfil its privatisation obligation under the Inherited Debt Support Law.
Slednja se je v zameno za te pravice do uporabe zavezala, da bo do zaključka posodobitve plačevala vnaprej določene mesečne obroke zakupnine v višini […] EUR ([…] EUR letno), nato pa v višini […] EUR ([…] EUR letno).
However, it is unclear and a matter of dispute to what extent this law influenced the commercial considerations underlying NEUWOGES’ decision to conclude the contracts, and whether the debt relief obtained by NEUWOGES pursuant to the law must be taken into account in analysing whether the sale-and-lease-back transaction constituted aid to BAVARIA.
Obrok zakupnine se je od 1. januarja 2000 zvišal za […] % letno.
By its own account, NEUWOGES received total debt relief of EUR […] [12].
POGODBA O SKUPNEM PAVŠALNEM ZNESKU
NEUWOGES submitted that it was difficult to apportion a part of the total debt relief it received to the sale-and-lease-back transaction, since the Inherited Debt Support Law granted debt relief only if the housing company had entirely fulfilled its privatisation obligation.
Družba BAVARIA se je zavezala, da bo posodobila zadevne stavbe, v ta namen pa je sklenila pogodbo o skupnem pavšalnem znesku z družbo BRG Bau-Regie GmbH (v nadaljnjem besedilu: družba BRG), ki je odvisna družba v 100-odstotni lasti družbe NEUWOGES.
Of the revenue generated by the BAVARIA sale, EUR […] had to be transferred to the inherited debt relief fund, leaving NEUWOGES with mathematical net relief of EUR […] [13].
UGOTOVITVE NEMČIJE
GENERAL MANAGEMENT CONTRACT
PRIPOMBE ZAINTERESIRANIH STRANI
All the income from renting the buildings remains with NEUWOGES.
Glede posameznih pogodb trdi, da udeleženec v tržnem gospodarstvu ne bi sklenil niti pogodbe o dolgoročnem zakupu z možnostjo nakupa (oddelek 4.1.2) niti splošne pogodbe o upravljanju (oddelek 4.1.3).
In exchange for these rights of use, NEUWOGES committed itself to paying a fixed monthly leasing payment of EUR […] (EUR […] per year) until the modernisation was complete, and EUR […] (EUR […] per year) thereafter.
Nadalje trdi, da bi udeleženec v tržnem gospodarstvu izbral drugačen pristop (oddelek 4.1.4).
From 1 January 2000, this leasing payment increased by […]% annually.
Trdi tudi, da prednost, podeljena družbi BAVARIA, pomeni prenos državnih sredstev, ki jih je mogoče pripisati mestu Neubrandenburg (oddelek 4.1.5).
GLOBAL LUMP-SUM CONTRACT
Skupna in ločena ocena zadevnih pogodb
BAVARIA committed itself to modernising the buildings in question, for which purpose it concluded a global lump-sum contract with BRG Bau-Regie GmbH (hereinafter: ‘BRG’), a 100 % subsidiary of NEUWOGES.
Družba NEUWOGES trdi, da je treba pogodbo o dolgoročnem zakupu z možnostjo nakupa ter splošno pogodbo o upravljanju ne glede na to, ali sta bili zadevni pogodbi sklenjeni v skladu z razmerami na trgu, oceniti strogo ločeno.
Under this contract, BAVARIA paid BRG a lump sum of EUR […] for the agreed modernisation works.
Po mnenju družbe NEUWOGES sta pogodbi pravno neodvisni in naj bi obstajali ločeno.
OBSERVATIONS BY GERMANY
Če naj bi pogodbi dejansko sestavljali eno enoto, bi morali biti po mnenju družbe NEUWOGES obe notarsko overjeni, notarsko overjena pa je bila le pogodba o dolgoročnem zakupu z možnostjo nakupa.
In replying to the Opening Decision, Germany confines itself to explaining that it is not making any submissions in response to the Opening Decision in this case.
Družba NEUWOGES je na podlagi teh trditev skladnost posamezne pogodbe s trgom ocenila ločeno.
Instead, it is leaving it to the territorial units concerned — the city of Neubrandenburg and Berlin Land — to do so.
Pogodba o dolgoročnem zakupu z možnostjo nakupa
COMMENTS BY INTERESTED PARTIES
Družba NEUWOGES meni, da ob upoštevanju cenitev zadevne nepremičnine (stavb in zemljišča) iz let 1997 in 2007 noben udeleženec v tržnem gospodarstvu pogodbe o dolgoročnem zakupu z možnostjo nakupa z družbo BAVARIA ne bi sklenil po dogovorjeni ceni.
NEUWOGES submits that, in concluding the contracts at issue, it did not behave like a market economy operator (hereinafter: ‘MEO’) and thus granted BAVARIA an economic advantage that constitutes state aid within the meaning of Article 107(1) TFEU.
Plačilo najemnine za zemljišče, odpis dolga v skladu z zakonom o odpisu podedovanega dolga na podlagi pogodbe o dolgoročnem zakupu z možnostjo nakupa, obveznost glede posodobitve ali omejen postopek za zbiranje ponudb ne bi mogli vplivati na to ugotovitev.
NEUWOGES estimates that the contracts at issue resulted in losses amounting to EUR […] in nominal terms and EUR […] after discounting.
Nakupna cena
These losses are viewed by NEUWOGES as constituting incompatible state aid to BAVARIA.
Družba NEUWOGES poudarja, da je družba BAVARIA plačala denarni znesek v višini […] EUR za stavbe plus […] EUR kot kapitalizirano najemnino za zemljišče.
For the purpose of assessing the market conformity of the contracts at issue, NEUWOGES argues that the land-lease and sale contract and the general management contract must be examined separately from each other (section 4.1.1).
Poudarja tudi, da je bila v cenitvah iz let 1997 in 2007 celotna vrednost nepremičnine (skupna vrednost zemljišča in stavb) ocenjena na […] EUR oziroma […] EUR.
With respect to the individual contracts, NEUWOGES asserts that neither the land-lease and sale contract (section 4.1.2) nor the general management contract (section 4.1.3) would have been concluded by a MEO.
Nazadnje opozarja, da je bilo v posamezni cenitvi poleg skupne vrednosti nepremičnine posebej ocenjena tudi vrednost zemljišča (cenitev iz leta 1997: […] EUR; cenitev iz leta 2007: […] EUR) in stavb (cenitev iz leta 1997: […] EUR; cenitev iz leta 2007: […] EUR).
NEUWOGES submits further that a MEO would have chosen an alternative approach (section 4.1.4).
Družba NEUWOGES ob ugotovitvi, da cenitev iz leta 1997 predstavlja realno oceno vrednosti nepremičnine v zadevnem obdobju (med letoma 1997 in 1998), trdi, da bi bilo treba pri primerjavi upoštevati le ceno, ki jo je družba BAVARIA dejansko plačala za stavbe (namesto cene za stavbe plus kapitalizirane najemnine za zemljišče).
Joint versus separate assessment of the contracts at issue
Trdi, da nasprotno cene, ki je tudi z najbolj pozitivnega vidika vsaj 16 % nižja od najnižje cenitve, ni mogoče sprejeti za tržno ceno.
NEUWOGES submits that, with respect to whether or not the contracts at issue were concluded under market conditions, the land-lease and sale contract and the general management contract must be assessed strictly independently of one another.
Kapitalizirana najemnina za zemljišče
According to NEUWOGES, the two contracts are each legally independent and were each intended to exist separately.
Družba NEUWOGES trdi, da se pri primerjavi cene, ki jo je plačala družba BAVARIA, s cenami, izračunanimi v cenitvah iz let 1997 in 2007 (v katerih je bila ocenjena vrednost popolnega lastništva stavb in zemljišča), kapitalizirana najemnina za prvih 30 let ne bi smela upoštevati.
NEUWOGES maintains that if the two contracts had in actual fact been intended to form a single unit, they would have both had to be notarised; however, only the land-lease and sale contract was notarised.
Ta najemnina se plačuje za pravico do uporabe zemljišča za 75 let, ne pa za lastništvo zemljišča, zato je ni mogoče uporabiti pri primerjavi cene, ki jo je za stavbe plačala družba BAVARIA, z eno ali drugo ceno iz cenitev.
On the basis of these arguments, NEUWOGES proceeds to assess the market conformity of each contract separately.
Odpis dolga v skladu z zakonom o odpisu podedovanega dolga
Land-lease and sale contract
Družba NEUWOGES nadalje trdi, da se odpis dolga v skladu z zakonom o odpisu podedovanega dolga na podlagi zadevnih pogodb, ki je znašal […] EUR, pri primerjavi cene, ki jo je plačala družba BAVARIA, s cenami, določenimi v obeh cenitvah, ne sme upoštevati.
NEUWOGES is of the opinion that, in the light of the 1997 and 2007 valuations of the property (buildings and land) in question, no MEO would have concluded the land-lease and sale contract with BAVARIA at the agreed price.
Razlogi za to so naslednji:
Neither the payment of rent for the land, nor the debt write-off pursuant to the Inherited Debt Support Law and resulting from the land-lease and sale contract, nor the obligation to modernise, nor the limited bidding process could cause this conclusion to be changed in any respect.
odpis dolga je v skladu z zakonom o odpisu podedovanega dolga prednost, ki jo je družbi NEUWOGES dodelila tretja stran (banka za obnovo), ta pa ni povezana s kupcem.
Purchase price
Ni razloga za to, da bi moral prodajalec sprejeti ceno, nižjo od tržne, ker bo posel prinesel nekaj dodatnih ugodnosti, ki jih dodeli tretja stran,
NEUWOGES points out that BAVARIA paid a cash amount of EUR […] for the buildings plus EUR […] as capitalised rent for the land.
družba BAVARIA na podlagi zakona o odpisu podedovanega dolga ni prevzela nobenih obveznosti, ki so bile prej naložene družbi NEUWOGES, kar bi odtehtalo povračilo v obliki nižje prodajne cene.
It further recalls that the two valuations, carried out in 1997 and 2007, estimated the value of the property as a whole (value of land and buildings combined) at EUR […] and EUR […] respectively.
Družba BAVARIA je uradno prevzela obveznost, da bo najemnikom poskusila prodati več stanovanj, vendar je družbo NEUWOGES pooblastila za dejansko izvedbo privatizacije na lastne stroške družbe NEUWOGES, torej ni prevzela nobene dejanske obveznosti.
Finally, NEUWOGES recalls that each valuation estimated not only the total value of the property, but also the separate values of the land (1997 valuation: EUR […]; 2007 valuation: EUR […]) and of the buildings (1997 valuation: EUR […]; 2007 valuation: EUR […]).
Družba BAVARIA tudi ne bi bila odgovorna, če bi bila prizadevanja za privatizacijo neuspešna,
Asserting that the 1997 valuation represents a realistic estimate of the property’s value at the relevant time (1997/98), NEUWOGES argues that only the price actually paid by BAVARIA for the buildings (rather than the price for the buildings plus the capitalised land rent) should be taken into account for comparison purposes.
odpis dolga je bil povezan z izpolnitvijo obveznosti družbe NEUWOGES glede privatizacije 15 % njenih stanovanj, s poslom z družbo BAVARIA pa je bilo izpolnjenih le 20 % obveznosti privatizacije, zato sorazmerna dodelitev odpisa dolga zaradi posla dejansko (ne pa matematično) ni mogoča.
Accordingly, NEUWOGES asserts that it received EUR […] less than the market price at the relevant time (1997/98).
To pomeni, da če družba NEUWOGES ne bi izpolnila celotne obveznosti privatizacije, za posel z družbo BAVARIA na podlagi zakona o odpisu podedovanega dolga ne bi prejela nobene ugodnosti,
It further argues that, even if, for the sake of argument, the debt write-off pursuant to the Inherited Debt-Support Law is added to the sales price, the price paid by BAVARIA would still remain 16 % lower than even the lower 2007 valuation.
v najboljšem primeru je morala družba NEUWOGES zaradi posla prodaje in povratnega zakupa v sklad za odpisani podedovani dolg prenesti le primerljivo majhen odstotek prihodka (45 % namesto 50 % ali 55 %), če pogodba ne bi bila sklenjena in bi morala družba iskati drugega kupca, pa bi morda morala v sklad prenesti večji delež prihodka od prodaje,
According to NEUWOGES, the price paid by BAVARIA was far below the market price, so that no MEO would have agreed to sell at this price.
družba NEUWOGES v vsakem primeru trdi, da ji je obveznost privatizacije uspelo izpolniti na stopnji 165 %, torej bi bil odpis dolga potrjen tudi brez posla z družbo BAVARIA.
In this context, NEUWOGES points out that, according to the ‘Commission Communication on state aid elements in sales of land and buildings by public authorities’ [14], a sale price that is up to 5 % lower than that calculated in an independent valuation can, under certain circumstances, be accepted as the market price.
Posodobitev
NEUWOGES argues that, a contrario, a price that, viewed in even the most positive light, is at least 16 % lower than the lowest valuation cannot be accepted as the market price.
Družba NEUWOGES trdi tudi, da ni imela nobene koristi od posodobitve, ki jo je izvedla družba BAVARIA, saj je bila lastnik stavb družba BAVARIA, ki je imela torej edina korist od posodobitve.
Capitalised rent for the land
Postopek za zbiranje ponudb
NEUWOGES submits that, for the purpose of comparing the price paid by BAVARIA with the prices calculated in the two valuations of 1997 and 2007 (which estimated the value of full ownership of the buildings and land), the capitalised rent for the first 30 years should not be taken into account.
Družba NEUWOGES trdi, da omejenega postopka za zbiranje ponudb, ki se je izvedel leta 1997, ni mogoče navajati kot pokazatelja, da je bila cena, ki jo je plačala družba BAVARIA, dejansko tržna cena.
As this rent is paid for the right to use the land for 75 years, rather than for the ownership of the land, it cannot be relied on for the purpose of comparing the price paid for the buildings by BAVARIA and one or other of those estimated in the two valuations.
Trdi, da postopek za zbiranje ponudb ni bil odprt, pregleden, brezpogojen in nediskriminatoren, zato na njegovi podlagi ni mogoče ugotavljati tržne vrednosti.
Debt write-off pursuant to the Inherited Debt Support Law
Splošna pogodba o upravljanju
NEUWOGES argues further that, for the purpose of comparing the price paid by BAVARIA with the prices determined in the two valuations, the debt write-off, pursuant to the Inherited Debt Support Law, that resulted from the contracts at issue — amounting to EUR […] — cannot be taken into consideration.
Družba NEUWOGES trdi, da noben udeleženec v tržnem gospodarstvu, ki bi bil podobnega obsega in v podobnem položaju, ne bi sklenil splošne pogodbe o upravljanju, saj je bilo že na začetku jasno, da bo pogodba prinesla znatne izgube.
The reasons are as follows:
Natančneje, družba NEUWOGES trdi, da je bilo mogoče izgube predvideti že na začetku, saj so izračuni, na katerih je temeljila pogodba, temeljili na predpostavkah glede prihodnjega gibanja na trgu najemnih stanovanj v mestu Neubrandenburg, ki so bile očitno preveč optimistične.
The debt write-off pursuant to the Inherited Debt Support Law is a benefit conferred on NEUWOGES by a third party (the Bank for Reconstruction), which has no connection with the buyer.
Trdi tudi, da razne domnevno podobne pogodbe, ki jih je družba BAVARIA predložila za primerjavo, ne morejo dokazati skladnosti splošne pogodbe o upravljanju s trgom; družba NEUWOGES je to očitno neugodno pogodbo sprejela le iz političnih razlogov, ki pa pri uporabi merila udeleženca v tržnem gospodarstvu niso pomembni.
There is no reason why a vendor should accept a price below the market price simply because the transaction will result in some additional benefits granted by a third party.
Splošna pogodba o upravljanju ob upoštevanju pričakovanj na trgu
BAVARIA did not assume any responsibilities under the Inherited Debt Support Law that were previously incumbent on NEUWOGES and that would merit remuneration in the form of a lower sale price.
Družba NEUWOGES trdi, da osrednje določbe splošne pogodbe o upravljanju, tj. vnaprej določeni mesečni obroki zakupnine, ki se letno zvišajo za […] %, neindeksiran odbitek stroškov za prvotno približno […] % za stroške (vključno z […]-odstotnim tveganjem izgube najemnine) in 30-letna veljavnost pogodbe, ne ustrezajo pogojem, na katere bi pristal udeleženec v tržnem gospodarstvu.
While BAVARIA did formally assume the obligation to attempt to sell a number of apartments to the tenants, it charged NEUWOGES with actually carrying out the privatisation at NEUWOGES’ own expense, and hence did not assume any real responsibility.
Natančneje, družba NEUWOGES trdi, da:
Nor was BAVARIA at risk of being held liable if the privatisation efforts were to fail.
ji je bilo zaradi nizko izračunanega tveganja izgube najemnine v višini le […] % neto prihodka od najemnin naloženo finančno tveganje, vezano na zmožnost doseganja vsaj […]-odstotne stopnje zasedenosti,
Because the debt write-off was linked to NEUWOGES’ fulfilling its obligation to privatise 15 % of its apartments and the BAVARIA deal satisfied only 20 % of the total privatisation obligation, a proportional allocation of the debt write-off facilitated by the deal is not realistically (as opposed to mathematically) possible.
zaradi indeksacije vnaprej določenega obroka zakupnine za […] % letno nosi finančno tveganje, vezano na zmožnost uvedbe letnih zvišanj najemnin, ki ustrezajo vsaj temu deležu,
In other words: if NEUWOGES had not fulfilled its total privatisation obligation, it would not have received any benefit under the Inherited Debt Support Law from the BAVARIA deal.
nosi finančno tveganje, vezano na morebitno zvišanje stroškov upravljanja in vzdrževanja, saj se stroški ne indeksirajo neodvisno, zvišanje stroškov pa naj bi bilo mogoče izravnati le z zvišanjem najemnine za […] % letno,