natgillin/translations-raw huggingface dataset:
The TNMM approximates what would be an arm's length profit for an entire activity, rather than for identified transactions.
Finančne informacije v preglednicah 1 in 2 temeljijo na obveznih računovodskih izkazih družb ASI in AOE, vloženih na Irskem.
It does not seek to establish the price of goods sold, but estimates the profit independent companies could be expected to make on an activity, such as the activity of selling goods.
Družbi ASI in AOE vlagata popolne računovodske izkaze na Irskem, ker sta ustanovljeni na Irskem.
It does this by taking a base (‘a profit level indicator’), such as costs, turnover or fixed investment, and applying a profit ratio reflecting that observed in comparable uncontrolled transactions to that base.
Komisija je zahtevala, da Irska [73] pojasni, ali obstajajo ločeni računovodski izkazi za sedeža družb ASI in AOE ter za njihove irske podružnice, in da te ločene računovodske izkaze, če obstajajo, predloži.
The use of the TNMM as a one-sided transfer pricing method — that is, examining the profitability of only one of the parties to the controlled transactions — is often justified by reliance on paragraph 3.18 of the 2010 OECD TP Guidelines, according to which the ‘tested party’, that is to say, the party to the transaction for which a financial indicator (mark-up on costs, gross margin, or net profit indicator) is tested, should, in principle, be the company which has the less complex function [69].
Irska je navedla, da finančni poročili za družbi ASI in AOE izpolnjujeta zahtevo po obveznem računovodskem poročanju na podlagi irske zakonodaje in da irska zakonodaja ne zahteva, da družbi ASI in AOE pripravita ločene računovodske izkaze za svoji irski podružnici.
In particular, in cases where one of the parties to a controlled transaction holds intellectual property, which it licenses to its counterparty to perform functions such as manufacturing or distribution, tax advisors often invoke the complexity of establishing a return on that intellectual property for designating the counterparty as the party with the less complex function, establishing a return for the functions performed by that counterparty, and allocating all its profit remaining after deduction of that return, that is to say, all the ‘residual profit’, to the party holding the IP as a royalty for the use of that IP.
Davek, ki ga je družba ASI izkazala v obveznih računovodskih izkazih, v glavnem predstavlja davek na dobiček njenih irskih podružnic, ki ga mora plačati Irski in ki je določen v skladu z metodami razporejanja dobička, ki so odobrene s spornimi davčnimi stališči [74], saj družba ASI ni menila, da je davčna zavezanka v kateri drugi davčni jurisdikciji.
ADDITIONAL INFORMATION SUBMITTED BY IRELAND IN RESPONSE TO THE OPENING DECISION AND IN THE COURSE OF THE FORMAL INVESTIGATION
Toda na podlagi ocen davčnih uprav […] in Italije je družba ASI veljala za davčno zavezanko v teh dveh jurisdikcijah.
In its Opening Decision, the Commission requested Ireland to provide all such information as may be helpful to assess the contested tax rulings [70].
Za leti 2013 in 2014 je družba ASI postala zavezanka za odtegljaj davka pri viru v […], ker je […] davčna uprava označila provizijo, ki jo je plačala […] družba Apple družbi ASI za licenčnino, in za to plačilo je veljal odtegljaj davka pri viru [75].
As for AOE, in addition to turnover and comparatively small amounts of interest, it reports large amounts of dividends paid by ASI to AOE for some accounting periods.
Ločeno obračunavanje odhodkov iz poslovanja za podružnico pa ni na voljo, saj skupina Apple Irski nikoli ni predložila ločenih računov.
Figure 2
Odhodki iz poslovanja za družbo ASI kot celoto za leti 2011 in 2012, kot so prikazani v obveznih računovodskih izkazih družbe ASI, so za ponazoritev podrobno predstavljeni na sliki 4.
Extract from ASI accounts 2007
Slika 4
Figure 3
Odhodki iz poslovanja družbe ASI v letnem poročilu za leto 2012
Extract from AOE accounts 2006
Odhodki iz poslovanja
Selected financial information provided by Ireland is presented in Table 1 for ASI and Table 2 for AOE.
000 USD
Table 1
Stroški trženja, prodaje in distribucije
ASI financial information (in USD million)
[400000–500000]
Year
Upravni odhodki
Profit before tax
Raziskave in razvoj
Of which interest and investment income net of interest charges
[1500000–2000000]
Tax declared in statutory accounts
V spornih davčnih stališčih je obdavčljivi dobiček irske podružnice družbe AOE določen glede na odhodke iz poslovanja.
[63000 – 63500]
Izkaz uspeha družbe AOE kot celote za leti 2011 in 2012 je za ponazoritev predstavljen na sliki 5.
[35000 – 35500]
Slika 5
[300 – 400]
Izkaz uspeha družbe AOE v letnem poročilu za leto 2012
[62500 – 63000]
Izkaz uspeha
[26500 – 27000]
za leto, ki se je zaključilo 29. septembra 2012
[1000 – 1500]
Opomba
[67500 – 68000]
Promet – redno poslovanje
[24500 – 25000]
Stroški prodaje
[900 –1000]
[(300000–400000)]
Table 2
Bruto dobiček
AOE financial information (in USD million)
[90000–100000]
AOE turnover
[(10000–20000)]
[400 – 500]
Dobiček iz poslovanja – redno poslovanje
[14500 – 15000] [71]
[70000–80000]
[5000 – 5500] [71]
Dohodki od podjetij v skupini
[500 – 600]
[14500000–15000000]
[2000 – 2500] [71]
Drugi dohodki od obresti in podobni dohodki
[10-20]
[1000–10000]
The financial information presented in Tables 1 and 2 is based on the company statutory accounts of ASI and AOE, as filed in Ireland.
Odhodki za obresti in podobni odhodki
ASI and AOE file full company accounts in Ireland because they are incorporated in Ireland.
[(30–40)]
The Commission requested Ireland [73] to clarify whether separate accounts exist for ASI's and AOE's head offices and their respective Irish branches and, if so, to provide such separate accounts.
Odpisi finančnih naložb
Ireland indicated that the financial accounts for ASI and AOE satisfy the statutory accounting requirements under Irish law and that Irish law does not require ASI and AOE to prepare separate accounts for their Irish branches.
Dobiček iz rednega poslovanja pred davki
The tax declared by ASI in the statutory accounts is constituted mostly of the tax due to Ireland on the profit of its Irish branches, determined in accordance with the profit allocation methods endorsed by the contested tax rulings [74], since ASI did not consider itself to have a taxable presence in any other tax jurisdiction.
5–8
However, following assessments by the tax administrations of […] and Italy, ASI was considered to be liable for tax in those two jurisdictions.
Davek na dobiček iz rednega poslovanja
For the years 2013 and 2014, ASI became liable to withholding tax in […] because the […] tax administration characterised a fee paid by a […] Apple company to ASI as a royalty and subjected that payment to a withholding tax [75].
[(1000–10000)]
For the years 2009 to 2012, ASI became liable for corporation tax in Italy following an assessment by the Italian tax administration which determined that ASI had a taxable presence in Italy during that period [76].
Dobiček poslovnega leta
As regards the tax declared by AOE in its statutory accounts, that company had a branch in Singapore and was liable to corporation tax in Singapore for the years 2009, 2010 and 2011 [77].
Slika 6
Ireland also provided the component in the interest income reported in the statutory accounts of ASI and AOE, which relates to property of the respective Irish branches of the two companies [78].
Izvleček letnega poročila družbe ASI za obdobje 2007
Ireland provided a breakdown of ASI's interest income into ‘interest paid in ASI's financial account’ and ‘interest from property’.
Odmerjeno davčno breme je nižje od standardne davčne stopnje na Irskem.
For example, in 2012 the interest paid in ASI's financial accounts was USD [500-600] million and interest income from branch property was USD [1-10] million.
Razlike so pojasnjene tako:
In its letter of 15 April 2015, Ireland indicated that the interest attributable to ASI's Irish branch and AOE's Irish branch is earned on separately identifiable bank accounts or funds.
Dobiček iz rednega poslovanja pred davki
The day-to-day operations of those bank accounts are controlled by finance and treasury staff based in Cork, Ireland [79].
Odmerjena obdavčitev z 12,5 % (2006:12,5 %)
In the contested tax rulings, the taxable profit of ASI's Irish branch is determined by reference to operating expenses.
Učinki:
Separate accounting of operating expenses for the branch is, however, unavailable, since no separate accounts have ever been provided by Apple to Ireland.
obdavčitve dohodkov od obresti po višji stopnji (25 %)
A detail of operating expenses for ASI as a whole for years 2011 and 2012, as reported in ASI's statutory accounts, is presented in Figure 4 for illustration purposes.
prilagoditve davčne obremenitve za prejšnja obdobja
Figure 4
dohodkov, obdavčenih po nižjih stopnjah
ASI operating expenses in Annual report of 2012
Skupna odmerjena davčna obremenitev
Operating expenses
V obdobjih po letu 2007 je v finančnem poročilu prikazana davčna obremenitev družb, izračunana z uporabo davčne stopnje [1-5] %.
USD'000
Ta davčna stopnja je opisana v teh poročilih kot „[p]ovprečna davčna stopnja za vse jurisdikcije, v katerih deluje [AOE]“.
Marketing, sales and distribution costs
Izvleček iz revidiranih računovodskih izkazov družbe ASI, kot so povzeti v njenem letnem poročilu za leto 2012, so povzeti na sliki 7.
[400000-500000]
Slika 7
Administration expenses
Izvleček letnega poročila družbe ASI za obdobje 2012
[100000-200000]
Družba ni davčna rezidentka v nobeni jurisdikciji.
Research and development
Dejavnosti izvaja v različnih državah.
[1500000-2000000]
Povprečna davčna stopnja za vse jurisdikcije, v katerih deluje, je približno [1–5] %.
In the contested tax rulings, the taxable profit of AOE's Irish branch is determined by reference to operating expenses and turnover.
[35000000–35500000]
Figure 5
Obdavčitev z [1–5] %
Profit and loss account of AOE in Annual report of 2012
[1000000–1500000]
Profit and loss account
[800000–900000]
for the year ended 29 September 2012
[600–700]
Note
dohodkov, obdavčenih po (nižjih)/višjih stopnjah
Cost of sales
Davki, ki jih mora družba ASI dejansko plačati na Irskem, so glede na njene davčne napovedi za obdobje od 25. septembra 2011 do 24. septembra 2012 znašali [1–10] milijonov EUR za dohodke iz poslovanja (zadevni dohodki iz poslovanja so znašali [30–40] milijonov EUR), k čemur je bil dodan davek na dohodke od obresti v višini [0,6–0,7] milijona EUR, zato davčna obveznost znaša [1–10] milijonov EUR [80].
[(300000-400000)]
Davek, ki ga mora družba AOE dejansko plačati Irski za isto obdobje, je znašal [1–10] milijonov EUR za dohodke iz poslovanja (kar ustreza dohodkom iz poslovanja v višini [10–20] milijonov EUR), k čemur je bila dodala oprostitev davka na dohodke iz poslovanja pri viru, zato davčna obveznost znaša [1–10] milijonov EUR.
Gross profit
Irska je navedla, da se sredstva, za katera se ugotovi, da presegajo potrebe družb ASI in AOE po obratnih sredstvih, prenesejo na bančne račune ASI in AOE ter investicijske sklade zunaj Irske, ki jih vodijo, z njimi upravljajo in nadzorujejo v ZDA.
[90000-100000]
V zvezi z bančnimi računi družbe ASI, ki se uporabljajo za zbiranje prihodkov od prodaje strankam v regiji EMEIA, je Irska navedla, da se denarni tok razlikuje glede na to, ali je stranka partner v okviru prodajne poti, uporabnik Applove spletne prodajalne ali se prodaja izvrši v Applovi trgovini.
[(10000-20000)]
Če je stranka partner v okviru prodajne poti [81], skupina Apple prejme denarna sredstva prek elektronske banke ali direktne obremenitve na bančni račun družbe ASI v lokalni jurisdikciji stranke ali na skupni bančni račun družbe ASI v ZDA ali Evropi, na katerega se stekajo denarna sredstva od prodaje v več državah.
Operating profit — continuing operations
Toda glede na pregled, ki ga je predložila Irska v zvezi z lokacijo bančnih računov družbe ASI, od marca 2009 noben bančni račun, na katerega se stekajo prihodki od prodaje v regiji EMEIA, ni bil odprt v ZDA in od marca 2012 se na bančne račune, ki so odprti v ZDA, stekajo samo prihodki z Islandije, iz Rusije in Turčije ter delov Bližnjega vzhoda in Afrike.
[70000-80000]
Vsi drugi prihodki od prodaje se stekajo na bančne račune, ki so odprti v Evropi.
Income from group undertakings
Irska je tudi navedla, da Applova skupina za zakladništvo za regijo EMEIA, ki sestoji iz treh oseb s sedežem na Irskem, redno zbira denarna sredstva z lokalnih računov v regiji EMEIA na „združenih računih“, odprtih v imenu družbe ASI.
[14500000-15000000]
Irska navaja, da so ti računi odprti v Združenem kraljestvu, ZDA in Švici.
Other interest receivable and similar income
Kar zadeva investicijske sklade, je glede na podatke, ki jih je zagotovila skupina Apple, družba, ki zagotavlja storitve upravljanja denarnih sredstev in naložbene storitve za družbi ASI in AOE na podlagi sporazumov o storitvah upravljanja premoženja, sklenjenih z ASI in AOE, družba Braeburn Capital Inc. (v nadaljnjem besedilu: Braeburn), družba s sedežem v ZDA.
[1000-10000]
Te storitve vključujejo upravljanje premoženja in denarnih sredstev […].
Interest payable and similar charges
Med sestankom upravnih odborov družb ASI in AOE dne 24. julija 2006 je bil sprejet sklep, da Braeburn še naprej pomaga družbama ASI in AOE pri upravljanju njunih denarnih rezerv [82].
[(30-40)]
Irska meni, da je vir vseh dohodkov, ki izhajajo iz teh naložb, zunaj Irske in v skladu s tem obresti na te naložbe niso zavezane davku na Irskem.
Amounts written off financial assets
PODATKI O ZAPOSLENIH DRUŽB ASI IN AOE
[(50-60)]
Irska je v svojem odgovoru na sklep o začetku postopka navedla, da so bili vsi zaposleni skupine Apple na Irskem do 31. decembra 2011 uradno zaposleni pri družbi AOE, pri čemer je irska podružnica družbe AOE na Irskem uporabljala enotno obračunavanje plač.
Profit on ordinary activities before taxation
Irska meni, da takšne ureditve na Irskem niso neobičajne za skupine družb.
5-8
Vzpostavljen je bil mehanizem zaračunavanja, s katerim so se odhodki za zaposlene družbe AOE, ki so se ukvarjali z dejavnostmi irske podružnice družbe ASI, mesečno pripisovali tej podružnici.
Tax on profit on ordinary activities
Od 1. januarja 2012 so bile zaposlitvene ureditve reorganizirane, tako da so bili zaposleni neposredno zaposleni pri tistem subjektu, za irsko podružnico katerega so opravljali dejavnosti.
[(1000-10000)]
Irska je Komisiji predložila podatke o EPDČ [83], ki jih je zagotovila skupina Apple.
Profit for the financial year
Za obdobje pred 1. januarjem 2012 so se EPDČ irske podružnice družbe AOE razdelili med irske podružnice družb ASI in AOE v skladu s tem, kje so stroški nastali.
As regards the companies' corporation tax liability in Ireland, the financial accounts of ASI and AOE refer to a ‘lower than the standard rate of tax in Ireland’ for the periods until 2007.
Preglednica 3
The extract of ASI's audited accounts as reproduced in its annual report for 2007 is reproduced in Figure 6.
EPDČ za irski podružnici družb ASI in AOE
Figure 6
Obdobje
Extract annual report of ASI for the period 2007
Irska podružnica družbe ASI
The current tax charge is lower than the standard rate of tax in Ireland.
Irska podružnica družbe AOE
The differences are explained as follows:
25. september 2004
Profit on ordinary activities before tax
24. september 2005
Current tax at 12,5 % (2006: 12,5 %)
30. september 2006
Effects of:
29. september 2007
Interest income charged at higher rate (25 %)
27. september 2008
Adjustment to tax charge in respect of previous periods
26. september 2009
Income taxed at lower rates
25. september 2010
Total current tax charge
24. september 2011
In the periods following 2007, the tax charge of the companies is presented in the financial accounts as calculated by applying a [1-5] % tax rate.
29. september 2012
That tax rate is described in those accounts as ‘[t]he average tax rate for all jurisdictions in which [AOE] operates’.
28. september 2013
The extract of ASI's audited accounts as reproduced in its annual report for 2012 is reproduced in Figure 7.
Skupina Apple je Irsko obvestila o zaposlenih v irski podružnici in tudi o tem, da je imela družba AOE EPDČ tudi v Singapurju, kjer je imela podružnico, ki je najprej opravljala proizvodne dejavnosti, pozneje pa storitve za skupino, povezane z distribucijskimi dejavnostmi [84].
Figure 7
Te dejavnosti podružnice so se končale leta 2009 in sredstva te podružnice so bila prodana Applovi hčerinski družbi v Singapurju.
Extract annual report of ASI for the period 2012
Odtlej je singapurska podružnica mirujoča podružnica družbe AOE.
The company is not tax resident in any jurisdiction.
Povprečno število zaposlenih, ki so bili zaposleni v singapurski podružnici družbe AOE, je bilo 185 leta 2004, 189 leta 2005, 257 leta 2006, 300 leta 2007 in 352 leta 2008.
It has activities in various countries.
Irska je navedla, da jo je skupina Apple obvestila, da ne družba ASI ne družba AOE ne zaposlujeta nikogar z EPDČ razen tistih, ki so zaposleni v njunih irskih podružnicah in v singapurski podružnici družbe AOE.
The average tax rate for all jurisdictions in which it operates is approximately [1-5]%.
Skupina Apple je navedla, da sta družbi ASI in AOE funkcionalno upravljani in nadzirani iz ZDA in da so se vse pomembne poslovne odločitve (tudi tiste v povezavi z zadevami, kot so intelektualna lastnina, razvoj izdelkov, kateri izdelki in komponente se bodo proizvajali, ter prodajna in trženjska strategija) sprejemale v ZDA in ne v irskih podružnicah družb ASI in AOE.
[35000000-35500000]
DEJAVNOST UPRAVNIH ODBOROV DRUŽB ASI IN AOE
[22000000-22500000]
Obe, Irska [85] in skupina Apple [86] trdita, da se ključne poslovne dejavnosti, ki jih izvajata družbi ASI in AOE ali ki se izvajajo zanju, izvajajo zunaj Irske, na primer prek zaposlenih družbe Apple Inc. ali upravnih odborov družb ASI in AOE, ki so se po navedbah družbe Apple med drugim odločili sprejeti številne spremembe SODS [87] z družbo Apple Inc.
Tax at [1-5]%
Skupina Apple je nadalje navedla, da „upravljanje in nadziranje družb ASI in AOE iz ZDA ni razvidno le na sestankih upravnega odbora, ampak na najrazličnejše načine“ [88], ni pa podala nadaljnjih pojasnil.
[1000000-1500000]
V upravnem odboru družbe ASI so trije direktorji in en tajnik.
[800000-900000]
Med temi štirimi osebami so trije člani odbora v ZDA in so zaposleni družbe Apple Inc.
[600-700]
Četrti član odbora je na Irskem in ga zaposluje družba ADI.
Income taxed at (lower)/higher rates
V upravnem odboru družbe AOE sta dva direktorja in en tajnik, pri čemer sta tajnik in en direktor tudi člana upravnega odbora družbe ASI.
[(1000000-1500000)]
Med temi tremi osebami sta dva člana odbora v ZDA in zaposlena pri družbi Apple Inc.
Taxes effectively due by ASI in Ireland, according to its tax returns for the period 25 September 2011 to 24 September 2012, amounted to EUR [1-10] million for trading income (the corresponding trading income amounted to EUR [30-40] million), to which tax on interest income of EUR [0,6-0,7] million was added, resulting in a tax liability of EUR [1-10] million [80].
Tretji član odbora je na Irskem in ga zaposluje družba ADI.
For the same period, the tax effectively due by AOE in Ireland was EUR [1-10] million for trading income (corresponding to a trading income of EUR [10-20] million), to which a trading relief at source was added, resulting in a tax liability of EUR [1-10] million.
Glede na finančna poročila družbe ASI družba ASI [89] v obdobju od leta 2004 do leta 2014, za katero so predloženi računovodski izkazi, nobenemu od svojih direktorjev nikoli ni izplačala osebnega dohodka.
Ireland indicated that funds identified as being above the working capital needs of ASI and AOE are transferred to ASI and AOE bank accounts and investment funds outside of Ireland which are operated, managed and controlled in the US.
Nasprotno pa sta direktorja AOE v tem obdobju prejemala osebni dohodek.
As regards the bank accounts of ASI used to collect the sales proceeds from customers in the EMEIA region, Ireland indicated that the cash flow differs depending on whether the customer is a channel partner, an Apple Online Store user, or if a sale is made in an Apple retail store.
Na primer, družba je plačala za plače svojih direktorjev leta 2012 […] USD in leta 2011 […] USD.
If the customer is a channel partner [81], Apple receives cash either by wire transfer or through a direct debit into an ASI bank account in the customer's local jurisdiction or in a common ASI bank account in the US or Europe that receives funds from sales in multiple countries.
Komisija je zahtevala vse zapisnike sestankov upravnih odborov družb ASI in AOE, ki jih je skupina Apple tudi predložila.
However, according to the overview submitted by Ireland regarding the location of ASI's bank accounts, as of March 2009, no bank account collecting EMEIA sales proceeds was located in the US and as of March 2012, only sales proceeds from Iceland, Russia and Turkey and parts of the Middle East and Africa are collected in bank accounts located in the US.
Prvi sestanek upravnega odbora družbe ASI je bil dne 5. aprila 1990 v Dublinu na Irskem.
All the other sales proceeds are collected in bank accounts located in Europe.
Prvi sestanek upravnega odbora družbe AOE je bil dne 15. septembra 1980 v Dublinu na Irskem.
Ireland also indicated that Apple's EMEIA Treasury group, which consists of three Ireland-based people, groups the cash held in the local accounts in the EMEIA region into ‘concentration accounts’ held in ASI's name on a regular basis.
Za ponazoritev je v preglednici 4 povzeta dejavnost upravnega odbora družbe ASI med januarjem 2009 in septembrom 2011 (16 sestankov odbora, 3 letne skupščine in 9 pisnih sklepov), v preglednici 5 pa dejavnost upravnega odbora družbe AOE med decembrom 2008 in septembrom 2011 (13 sestankov odbora, 4 letne skupščine in 12 pisnih sklepov).
According to Ireland, those accounts are located in the United Kingdom, the US and Switzerland.
Preglednica 4
As regards investment funds, according to information provided by Apple, the company providing cash management and investment services to ASI and AOE, on the basis of investment management services agreements concluded with ASI and AOE, is Braeburn Capital Inc. (hereinafter ‘Braeburn’), a company located in the US.
Sprejemanje sklepov direktorjev in zapisniki sestankov upravnega odbora družbe ASI
The services include investment and cash management […].
Datum
During the meeting of the boards of ASI and AOE on 24 July 2006, it was decided to retain Braeburn to assist ASI and AOE in managing their cash reserves [82].
Vrsta dokumenta
In its response to the Opening Decision, Ireland indicated that up until 31 December 2011 all employees of Apple in Ireland were formally employed by AOE, with AOE's Irish branch operating a single payroll in Ireland.
Sprejetje sklepa o pooblastitvi nekaterih navedenih oseb za odprtje, vodenje, zaprtje ali siceršnje upravljanje bančnih, investicijskih, posredniških in drugih računov družbe ASI.
From 1 January 2012, employment arrangements were reorganised, so that employees were directly employed by the entity whose Irish branch activities they worked on.
Pisni sklep direktorjev (Peter Oppenheimer, Cathy Kearney, Jae Allen in Tim Cook)
Ireland submitted the FTE [83] figures provided by Apple to the Commission.
Sprejetje sklepa o odobritvi osnutka poročila direktorjev in računovodskega izkaza za obračunsko leto 2008 ter nadomestila za revizorja, sprejetje sklepa o sklicu letne skupščine dne 3. avgusta 2009 in sprejetje sklepa o imenovanju [davčnega svetovalca skupine Apple] za revizorja, ki nadomešča […].
For the period prior to 1 January 2012, the FTEs of AOE's Irish branch were split between ASI's and AOE's Irish branches in accordance with where costs were incurred.
Zapisnik letne skupščine (Peter Oppenheimer kot predsedujoči ter zastopnik družb AOI in AOE ter Gene Levoff kot zastopnik družbe Baldwin Holdings Unlimited)
Table 3
Sprejetje sklepa o sprejetju poročila direktorjev in računovodskega izkaza za obračunsko leto 2008, sprejetje sklepa o imenovanju [davčnega svetovalca skupine Apple] za revizorja, sprejetje sklepa o pooblastitvi direktorjev za določitev višine nadomestila za revizorje ter sprejetje sklepa o tem, da se naslednja letna skupščina lahko skliče zunaj Irske.