natgillin/translations-raw huggingface dataset:
Over the period 2008–2014, Alki LP paid on average EUR [1-10] million per year on cost sharing payments and EUR [1-10] million per year on service fees.
Glede na to, da surova kavna zrna nabavlja SMBV prek skupinske transakcije, in sicer jih kupuje od podjetja SCTC, je Komisija zahtevala informacije o tem, kako se določajo cene za te transakcije znotraj skupine in kako se določa cena za vsako leto na podlagi sporazuma SMBV APA.
Given that green coffee beans are procured by SMBV through a group transaction, more precisely they are purchased from SCTC, the Commission requested information about how the prices for this intra-group transaction are set and about the price set for each year throughout the application of the SMBV APA.
Tabela 4 povzema informacije, vsebovane v teh izkazih.
Starbucks submitted the balance sheet and profit and loss accounts for SCTC since 2005.
Izračun dodatka na stroške za surova kavna zrna (COGS), ki ga je izvedlo podjetje SCTC, je bil dodatno predložen Komisiji za namene tega sklepa.
Table 4 reproduces information contained in those accounts.
Na podlagi razpoložljivih računovodskih informacij od leta 2005 je povprečni dodatek na stroške za surova kavna zrna znašal [približno 3 %] za obdobje 2005–2010 v primerjavi s povprečnim dodatkom v višini [približno 18 %] v obdobju 2011–2014.
The calculation of the mark-up on the costs of green coffee beans (COGS) applied by SCTC was added by the Commission for the purpose of this Decision.
Podjetje Starbucks je navedlo, da je od leta 2011 naprej prilagodilo pravila za določanje transfernih cen za prodajo surovih kavnih zrn zaradi povečanja dodatka na stroške proizvoda, saj so bile dejavnosti podjetja SCTS čedalje pomembnejše, zlasti vse večje strokovno znanje glede nabave kave in, kar je še pomembnejše, glede njenega lastništva in upravljanje razvijajočega se programa praks C.A.F.E.
Based on the accounting information available, which starts at 2005, the average mark-up on the costs of green coffee beans stood at [around 3 %] for the period 2005 to 2010, compared to an average mark-up of [around 18 %] over the period 2011 to 2014.
Neto denarna sredstva iz poslovnih sredstev so se v obdobju štirih let od leta 2010 do leta 2014 povečala za manj kot tretjino.
Starbucks submitted that from 2011 onwards, Starbucks adjusted the transfer pricing policy applicable to the sale of green coffee beans to increase the mark-up on product costs given the growing importance of SCTC's operations, especially its increasing expertise in coffee procurement and, more importantly, its ownership and operation of the evolving C.A.F.E. Practices Programme.
Letna poročila podjetja SCTC, ki jih je predložilo podjetje Starbucks, v spremnih opombah prav tako ne opisujejo kakršnih koli razlik med tveganji, funkcijami ali sredstvi od leta 2010 do 2011.
The C.A.F.E. Practices Programme was launched in 2004 in conjunction with the opening of SCTC's farmer support centre in Costa Rica to provide an evolving programme where farmers, exporters, and buyers could have an ongoing conversation to (i) improve coffee quality; (ii) provide economic accountability for payments along all levels of the supply chain; (iii) encourage social responsibility in working conditions, protection of workers' rights, and adequate living conditions; and (iv) inspire environmental leadership for growing and processing green coffee beans.
Dejavnosti in tveganja so za to obdobje opisani na enak način, tj. glavne dejavnosti podjetja SCTC so glede na obe letni poročili o nakupu in prodaji visokokakovostnih surovih kavnih zrn ter s tem povezane dejavnosti zagotavljanja kakovosti in operacij (logistika, skladiščenje, mešanje, dekofeinizacija itd.).
In order to verify whether the growing operations, which Starbucks invokes to explain the increased mark-up, are confirmed in the accounts, Table 4 also presents the assets of SCTC.
Tabela 4
Although the total assets have indeed grown significantly since 2010, this is mainly due to increased cash holding.
Finančni podatki podjetja SCTC
Operating assets net of cash have increased by less than a third over the four years from 2010 to 2014.
Prodaja podjetja SCTC
The annual reports of SCTC submitted by Starbucks also do not describe in the accompanying notes any difference in risks, functions or assets from 2010 to 2011.
[500–600 milijonov]
The activities and risks are described in identical terms over this period, i.e. the principal activity of SCTC is according to both annual reports the purchase and sale of high-quality green coffee beans and related activities of quality assurance and operations (logistics, warehousing, blending, decaffeinating, etc.).
[600–700 milijonov]
Table 4
[900–1000 milijonov]
Financial data of SCTC
[1,5–2 milijardi]
SCTC Sales
[1–1,5 milijarde]
[500-600 million]
[400–500 milijonov]
[600-700 million]
[800–900 milijonov]
[900-1000 million]
[700–800 milijonov]
[1,5-2 billion]
bruto marža (prodaja – COGS)
[1-1,5 billion]
bruto marža na COGS
SCTC COGS
[4,5–7,5] %
[400-500 million]
[16,5–19,5] %
[800-900 million]
[19,5–22,5] %
[700-800 million]
operativni stroški (OPeX) (razen rezervacij)
[16,5-19,5] %
Sredstva skupaj
[19,5-22,5] %
Neto denarna sredstva iz poslovnih sredstev in ekvivalent denarnih sredstev (vključno s tržnimi vrednostnimi papirji)
OpEx (excl. provisions)
dodatek na COGS
profit before tax
[1,5–4,5]
net profit
[4,5–7,5]
[20-30 million] [71]
[16,5–19,5]
Total assets
[13,5–16,5]
Total assets net of cash and cash equivalent (incl. marketable securities)
[19,5–22,5]
mark-up on COGS
Ker je podjetje Starbucks vključilo program praks C.A.F.E., da bi razložilo povečanje dodatka, ki ga je zaračunavalo podjetje SCT, je Komisija od podjetja Starbucks zahtevala, da navede stroške tega programa in stroške centrov za podporo kmetom.
[1,5-4,5]
Podjetje Starbucks je predložilo ocene letnih stroškov (i) programa C.A.F.E. in (ii) centrov za podporo kmetom, predstavljene v tabeli 5.
[4,5-7,5]
Tabela 5
[16,5-19,5]
Neposredni in posredni stroški programa C.A.F.E. in centrov za podporo kmetom
[13,5-16,5]
n. r.
[19,5-22,5]
[500000–600000]
As Starbucks invoked the C.A.F.E. Practices Programme to explain the increase in the margin charged by SCTC, the Commission requested Starbucks to provide the costs of that programme and the Farmer Support Centres costs.
[100000–200000]
Starbucks provided estimations of the yearly costs of (i) the C.A.F.E.
[1000000–10000000]
Practices Programme; and of (ii) the Farmer Support Centres, presented in Table 5.
Stroški centrov za podporo kmetom)
Table 5
[800000–900000]
Direct and indirect costs of C.A.F.E. Practices Programme and Farmer Support Centres
Drugi stroški v zvezi s programom C.A.F.E.
Allocated C.A.F.E.
[60000–70000]
Practices Expenses
[200000–300000]
N/A N/A
[700000–800000]
N/A
[400000–500000]
[500000-600000]
Skupaj
[100000-200000]
V obdobju 2011–2014 so znašali skupni stroški programa C.A.F.E. in centrov za podporo kmetom največ [0,5–1] % vrednosti surovih kavnih zrnih, ki jih je kupilo podjetje SCTC [72].
[1000000-10000000]
V odzivu je podjetje Starbucks navedlo, da je treba obravnavati program C.A.F.E. kot intelektualno lastnino, katere vrednost ni povezana z navedenimi stroški.
Farmer Support Centers costs
Komisija je od podjetja Starbucks zahtevala, naj predloži poročilo o transfernih cenah, ki zajema določanje cen surovih kavnih zrn, ki jih prodaja SCTC podjetju SMBV.
[800000-900000]
Kot navaja Starbucks, v preteklosti ni obstajala dokumentacija v zvezi s transfernimi cenami, ki bi se nanašala na razmerje med podjetjema SCTC in SMBV.
Other C.A.F.E. Practices related costs
V odgovor na zahtevo Komisije je Starbucks Komisiji 13. aprila 2015 predložil ad hoc poročilo o transfernih cenah za podjetje SCTC.
[60000-70000]
Glede na predloženo ad hoc poročilo o transfernih cenah SCTC določa cene za svoje podružnice z uporabo dodatka na stroške proizvoda, povezane s surovimi kavnimi zrni, ki jih dobavlja.
[200000-300000]
Poleg tega so bili za določitev tržno naravnanega dodatka na stroške proizvoda podjetja SCTC za nabavo surovih kavnih zrn opredeljeni trije ločeni elementi:
[700000-800000]
Intelektualna lastnina – program praks C.A.F.E.: Podjetje SCTC upravlja program praks C.A.F.E in uporablja dragoceno znanje, ki vključeno v poslovne dejavnosti podjetja Starbucks zagotavlja stalne dobave in podpira vzdržnost blagovne znamke Starbucks.
[400000-500000]
Starbucks je to transakcijo analiziral na podlagi primerljivih licenčnih pogodb v zvezi z živilskimi in kmetijskimi tehnologijami.
Total
Nabava: SCTC zagotavlja funkcije nabave za surova kavna zrna.
Over the period 2011-2014, the combined costs of the C.A.F.E. Practices Programme and the Farmer Support Centres present at most [0,5-1] % of the value of the green coffee beans purchased by SCTC [72].
Starbucks je to transakcijo analiziral na podlagi primerljivih sporazumov o nabavi med tretjimi strankami.
In response, Starbucks indicated that the C.A.F.E. Practices Programme should be considered IP of which the value is unrelated to underlying costs.
Financiranje: Podjetje SCTC naj bi bilo upravičeno do povračila za financiranje stroškov, ki jih ima zaradi hranjenja neprodanih zalog in neto terjatev za surova kavna zrna.
The Commission requested Starbucks to provide the transfer pricing report covering the pricing of green coffee beans sold by SCTC to SMBV.
Podjetje Starbucks je analiziralo ustrezno povračilo za financiranje, ki naj bi bilo vrnjeno podjetju SCTC.
According to the ad-hoc transfer pricing report provided, SCTC determines the prices to its affiliates by applying a mark-up to the product costs associated with the green coffee beans sourced by it.
Dodatek na stroške proizvoda
In addition, to determine a current arm's-length mark-up on product costs for SCTC for green coffee beans procurement, three separate components were identified: Intellectual Property — C.A.F.E.
Komponenta
Practices Programme: SCTC manages the C.A.F.E. Practices Programme and uses valuable know-how that, when incorporated into Starbucks' business operations, ensures consistent supply and supports the Starbucks brand for sustainability.
Dodatek na stroške proizvoda
Starbucks analysed this transaction using comparable licensing agreements relating to food and agricultural technologies.
Spodnji kvartil
Procurement: SCTC provides procurement functions for green coffee beans.
Mediana
Starbucks analysed this transaction using comparable sourcing agreements between third parties.
Zgornji kvartil
Starbucks analysed an appropriate return for financing that should be returned to SCTC.
Nabava
Combining the results for each separate component analysed by SCTC would yield a combined result for green coffee beans overall from 2005 through 2014 as demonstrated in Table 6:
Financiranje
Table 6
Skupni dodatek na stroške proizvoda
Mark-up on product costs
Kombiniran tržno naravnan razpon skupnega dodatka na stroške proizvoda, ki ga je zaračunalo podjetje SCTC za kavo, prodano podjetju SMBV, je po ad hoc poročilu o določanju transfernih cen med spodnjim kvartilom [približno 9 %] in zgornjim kvartilom [okoli 21 %], z mediano [okoli 12 %] za celotno obdobje od 2005 do 2014.
Component
Kot navaja Starbucks, je jasno razvidno, da dejansko ustvarjena bruto marža podjetja SCTC [73] spada v razpon tržno primerljivih cen.
Markup on product costs
To naj bi bilo razvidno iz dejstva, da je bruto marža od prodaje podjetja SCTC znašala [približno 12 %] za leta od 2005 do 2014 na podlagi tehtanega povprečja.
Lower Quartile
Komisija je od podjetja Starbucks zahtevala, da navede podatke in elemente dodatka, uporabljene za določitev številk kvartila in mediane za obdobje od 2005 do 2014, predloženih Komisiji.
Median
Podjetje Starbucks je navedlo, da ti podatki niso na voljo.
Upper Quartile
Podjetje Starbucks je 29. junija 2015 predložilo informacije, s katerimi naj bi utemeljilo cene surovih kavnih zrn v ad hoc poročilu o transfernih cenah ter zlasti številčni podatki v tabeli 6, za katere je Komisija zahtevala osnovne podatke.
Intellectual Property – C.A.F.E. Practices Program
Namesto tega sta to dve skrajni vrednosti, in sicer najnižja vrednost in najvišja vrednost glede na primerjavo z licenčnimi sporazumi.
Procurement
V dopisu z dne 29. junija 2015 je podjetje Starbucks navedlo enajst licenčnih sporazumov, ki se nanašajo na izdajanje licenc za tehnologijo, ki jih šteje za primerljivo s programom C.A.F.E.
Financing
Ti sporazumi se nanašajo na živilske izdelke in pijače.
Total % markup on product costs
Razpon odstotkov, ki jih je izračunalo podjetje Starbucks, je predstavljen v tabeli 7.
[7,5-10,5]
Podjetje Starbucks je pojasnilo, da se „odstotni dodatek na stroške proizvoda“ v tabeli 7 „izračuna s povprečjem posamezne postavke, deljeno z ena minus povprečje postavke“, čeprav ni pojasnjeno, zakaj je bil izveden ta korak pri izračunavanju dodatka na stroške proizvoda, saj sploh ni informacij ali ocen v zvezi s stroški podjetij glede na te sporazume.
[10,5-13,5]
Tabela 7
The combined arm's-length range for the total mark-up on product costs charged by SCTC for the coffee sold to SMBV is according to the ad hoc transfer pricing report between a lower quartile of [around 9 %] and an upper quartile of [around 21 %], with a median of [around 12 %], for the overall period 2005 through 2014.
Pojasnilo podjetja Starbucks glede prejšnjih predloženih podatkov o interkvartilnem razponu od 1,4 % do 9,9 % pri določanju cen programa C.A.F.E.
According to Starbucks, SCTC's actual realised gross margin [73] falls squarely within the arm's-length range.
V dopisu z dne 29. junija 2015 je podjetje Starbucks predložilo določanje cen za dejavnost nabave podjetja SCTC, ocenjeno na podlagi primerljivih transakcij, ki jih je podjetje Starbucks določilo z uporabo zbirk podatkov PowerK in LIVEDGAR.
This would be evidenced by the fact that the gross margin over Sales of SCTC stood at [around 12 %] for the years 2005 through 2014, based on a weighted average.
Trinajst sporazumov, po katerih storitve posrednika za nakupovanje zagotavlja nakupni posrednik tretje osebe, se šteje za skladnih s storitvami nabave, ki jih podjetje SCTC zagotavlja podjetju SMBV.
The Commission requested Starbucks to provide the data and the components of the mark-up used to establish the quartile and median figures for the period 2005 through 2014, submitted to the Commission.
Rezultati analize so predstavljeni kot odstotek stroškov proizvoda „franko na ladijski krov“ (FOB), kar pomeni stroške, zaračunane stranki za dobavljene proizvode.
Starbucks indicated that this data is not available.
Mediana za predložene postavke znaša 6 %.
Starbucks submitted information on 29 June 2015 to substantiate the pricing of green coffee beans in the ad hoc transfer pricing report provided and in particular the figures presented in Table 6 for which the Commission requested the underlying data.
Podjetje Starbucks je predložilo rezultate glede interkvartilnega razpona stroškov proizvoda, in sicer od 4,7 % do 8,0 %.
Contrary to what was indicated in the table provided by Starbucks on 13 April 2015, the values in the table regarding the C.A.F.E. Practices Programme 1,4 % and 9,9 % are not the lower quartile (25th quartile) and the upper quartile (75th quartile).
Natančneje se ugotovitve nanašajo na sporazume z naslednjimi principali in zastopniki v obliki odstotka cen FOB, navedenega v oklepajih: Aeropostale,Inc (5 %); Ateca Production International, Inc.
Rather, they would be the two extreme values, i.e. lowest value and highest value, of a comparison of licence agreements.
(7 %); BELL SPORTS CORP.
In its submission of 29 June 2015, Starbucks identified eleven licence agreements relating to technology licensing, which they consider comparable to the C.A.F.E. Practices Programme.
(6 %), COLUMBIA SPORTSWEAR CO (1,5 %); Designs Apparel Inc.
Those agreements relate to food and beverage products.
(5 %); F.I.S.
The range of percentages that Starbucks arrives to is presented in Table 7.
Inc (10 %); He-Ro Industries Incorporated (10 %); JONES APPAREL GROUP INC/NINE WEST GROUP INC.
Starbucks explained that ‘Percentage Mark-up on Product Cost’ in Table 7 ‘is calculated by the average of each observation divided by one minus the average of the observation’, although there is no explanation as to why that step was taken to calculate a mark-up on product costs in complete absence of information or consideration on the costs of the companies to the respective agreements.
(10 %); Mannesmann Pipe&Steel Corporation (2 %), Skin Shoes LLC (8 %); Skin Inc.
Table 7 Explanation by Starbucks of previously provided data on C.A.F.E.
(6 %); TI Sportswear Inc.
Practices Programme pricing interquartile range of 1,4 % to 9,9 %
(4,7 %) and WW Mexicana (1 %).
In its submission of 29 June 2015, Starbucks also provided a pricing of the procurement function of SCTC estimated by using comparable transactions identified by Starbucks using the PowerK database and LIVEDGAR database.
Interkvartilni razpon za te rezultate je od 4 % do 8,5 %.
Thirteen agreements whereby buying agency services are provided by a third-party buying agent are considered consistent with the procurement services that SCTC provided to SMBV.
Tako kot pri določanju cen za program C.A.F.E. je podjetje Starbucks navedlo, da se „odstotek prodaje izračuna kot odstotek vrednosti FOB, deljeno z ena plus odstotek FOB“ [74].
The results of the analysis are presented as percentages of ‘Free on Board’ product costs, which is the costs charged to the client for delivered products.
Ta sprememba številk na podlagi primerjalne analize ni pojasnjena in ne ustreza običajnim finančnim prilagoditvam.
The median of the observations presented is 6 %.
In končno, Starbucks izračuna cene za to, kar je predstavljeno kot finančna funkcija in kar naj bi si podjetje SCTC prislužilo kot vračilo za „hranjenje zalog surovih e kave in financiranje neto terjatev na lastno odgovornost in za lasten račun“, kot navaja Starbucks.
Starbucks presents the result in terms of an interquartile range of product costs from 4,7 % to 8,0 %.
To vračilo je podjetje Starbucks izračunalo z uporabo tehtanega povprečja stroškov kapitala (v nadaljnjem besedilu „WACC“) za denarne terjatve in zaloge podjetja SCTC za leto 2014 je na podlagi tega določeno na [3 %].
In detail, the observations used refer to agreements with the following principals and the commissions as percentage of Free on Board rates specified in the brackets: Aeropostale, Inc.
In končno je Komisija, da bi lahko izračunale dobičke, ustvarjene za praženje surovih kavnih zrn, kupljenih od podjetja SCTC, od podjetja Starbucks zahtevala ceno, ki jo je podjetje SMBV plačalo podjetju STCT.
(5 %); Ateca Production International, Inc.
Podjetje Starbucks je predložilo pregled povprečnih cen (na funt), ki jih je podjetje SCTC zaračunalo podjetju SMV, in zneske, ki jih je podjetje SMBV plačalo podjetju SCTC, ki so predstavljeni v tabeli 8.
(7 %); BELL SPORTS CORP.
Drugih plačil podjetja SMBV podjetju SCTC ni bilo.
(6 %), COLUMBIA SPORTSWEAR CO.
Tabela 8
(1,5 %); Designs Apparel Inc.
Zneski, ki jih je podjetje SMBV plačalo podjetju SCTC za nakup surovih kavnih zrn
(5 %); F.I.S.
Nakupi od podjetja SCTC
Inc.
Nakupna vrednost v EUR
(10 %); He-Ro Industries Incorporated (10 %); JONES APPAREL GROUP INC/NINE WEST GROUP INC.
Obseg nakupa v funtih
(10 %); Mannesmann Pipe&Steel Corporation (2 %), Skin Shoes LLC (8 %); Skin Inc.
Cena na enoto v EUR/funt (teža)
(6 %); TI Sportswear Inc.
[10000000–20000000]
(4,7 %) and WW Mexicana (1 %).
[1,0000–1,5000]
The interquartile range on these observations is 4 % to 8,5 %.
[1000000–10000000]
As in the case of the C.A.F.E.
[20000000–30000000]
Practices Programme pricing, Starbucks indicated that ‘percent of sales is calculated as the percent of FOB divided by one plus the percent of FOB’ [74].
[30000000–40000000]
This modification of the figures from the comparative analysis is not explained and does not seem to correspond to any customary financial adjustment.
[40000000–50000000]
Finally, Starbucks calculates the pricing of what is presented as a financing function and which SCTC should earn as a return according to Starbucks for ‘holding green coffee and financing of net receivables for its own risk and account’.
[2,0000–2,5000]
This return is calculated by Starbucks by applying a weighted average cost of capital (‘WACC’) to the account receivables and inventory stock of SCTC for 2014 and is on this basis set at [around 3 %].
[60000000–70000000]
Finally, to calculate the profits that SMBV generated on the roasting of the green coffee beans purchased from SCTC, the Commission requested Starbucks for the price paid by SMBV to SCTC.
[1,500–2,000]
Starbucks provided an overview of the average prices (per pound) charged by SCTC to SMBV and the amounts paid by SMBV to SCTC, which are presented in Table 8.
Informacije in podatki o trgovinah Starbucks
No other payments have been made by SMBV to SCTC.
Proizvodi, ki jih distribuira podjetje SMBV in jih je bodisi proizvedlo samo bodisi kupilo od drugih dobaviteljev, se prodajajo trgovinam.
Purchases from SCTC
V zvezi s trgovinami Starbucks je podjetje Starbucks predložilo informacije o različnih programih za pridobitelje licence in kriterijih upravičenosti za razvoj trgovin Starbucks v regiji EMEA, pregled trgovin v regiji EMEA ter podatke o prometu trgovin in licenčninah, ki so jih v letu 2012 te trgovine plačale podjetju Starbucks Coffee BV.
[10000000 — 20000000]
Komisija je zahtevala te informacije, ker smernice OECD za določanje transfernih cen iz leta 2010 priporočajo uporabo notranjih podatkov za preverjanje delitve dobička na podlagi neodvisnega tržnega načela [75].
[40000000 — 50000000]
Za SMC je bilo to razmerje okrog 500 % v zadnjih štirih obračunskih obdobjih.
The products distributed by SMBV, either produced by SMBV or bought by SMBV from other suppliers, are sold to Shops.
Drugi dohodki in dobički
According to this information, the licence fees percentage over turnover paid by the three different types of licence programmes (independent geographic licensees, company-owned geographic licensees and channel licensees –the three different types of licence programmes) varies across countries with percentage ranges from [5 to 10] %.
Skupni dohodek
Information on the profitability of other roasting facilities operated by Starbucks
Stopnja dobička (dohodek/prodaja)
The data provided by Starbucks is presented in Table 9.
Sporazum o praženju, ki je začel veljati 1. januarja 2002, ureja proizvodni proces.
Financial information on US manufacturing company Starbucks Manufacturing Corporation
Kot lastnik obrata je moral SMBV zagotoviti uporabo ustrezne opreme, izvajanje ustreznih procesov in usklajenost proizvodnje izdelkov v skladu s specifikacijami podjetja Alki LP.
[(500000000) – (600000000)]
Podjetje SCTC bo prodajalo kavna zrna podjetju SMBV po cenah, določenih v cenikih, ki jih je izdalo podjetje SCTC.
[(800000000) – (900000000)]
Podjetje SMBV bo izdalo naročilo za nakup kave na podlagi nakupnih napovedi.
[(700000000) – (800000000)]
SCTC bo dobavil zrna […].
Other income and gain
Dobavni sporazum določa odgovornosti pri dobavi osnovnih proizvodov podjetja Starbucks med podjetjem SMBV in trgovinami.
[100000 – 200000]
Trgovine se zavezujejo, da bodo kupile vso praženo kavo z blagovno znamko, kot je določeno v navedenem sporazumu, samo od podjetja SMBV ali pooblaščenih dobaviteljev po cenah, ki so bodisi določena v skladu s formulo, ki je priložena navedenemu sporazumu (za kavo in proizvode, povezane s kavo) ali na podlagi cenika […] (za drugo blago).
[600000 – 700000]
Trgovine morajo zagotoviti podjetju SMBV [periodične] nakupne napovedi [78], SMBV pa trgovinam jamči, da bodo kava in drugo blago v času, ko zapustijo skladišče podjetja, brez napak, sicer bo podjetje SMBV brezplačno nadomestilo proizvod z napako ali trgovinam dalo nepovratna sredstva [79].
[300000 – 400000]
Sporazum o delitvi stroškov
[1000000 – 10000000]
Sporazum CSA med podjetjema Alki LP in Starbucks Corporation z dne 1. avgusta 2006 določa neposredne pravice podjetja Alki LP, da z licencami in podlicencami podeljuje tretjim strankam te pravice: (i) […] upravljanje trgovin Starbucks […], (ii) […] upravljanje „[…]“ in (iii) proizvodnja in/ali distribucija proizvodov z uporabo blagovnih znamk ter tehnologije in znanja podjetja Starbucks.