natgillin/translations-raw huggingface dataset:
[70-80 thousand]
LICENČNINE
REV ROYALTIES
ZA STOR.
REV MANAGEMENT SERVICE FEE
UPRAVLJANJA
REV OTHER REV
PRIH.
SALES DISC
DRUGI PRIH.
([100-200 thousand])
PRODAJNI POP.
([200-300 thousand])
([100–200 tisoč]) TRG.
([500-600 thousand])
([200–300 tisoč])
([600-700 thousand])
([500–600 tisoč])
([1-10 million])
([600–700 tisoč])
TRADE DISCOUNTS-DIRECT TO MARKET
([1–10 milijonov])
([30-40 thousand])
POP. – NEPOSREDNO NA TRGU
([10-20 thousand])
([30–40 tisoč])
DIRECT TO MARKET COUPON DISCOUNTS
([10–20 tisoč])
([20-30 thousand])
KUPONI ZA POP.
DIRECT TO MARKET SLOTTING COSTS
NEPOSREDNO NA TRGU
UNSALABLE RETURNS AND ALLOWANCE
([20–30 tisoč])
SALES RETURNS/ALLOWANCES
STROŠKI RAZPOREJANJA NEPOSR.
([90-100 thousand])
NA TRG
Rounding
NEPRODAJNA VRAČILA IN NADOMESTILA
Revenues as per Statutory Accounts
PRODAJNA VRAČILA/NADOMESTILA
[100-200 million]
([90–100 tisoč])
[200-300 million]
Zaokroževanje
[300-400 million]
Prihodki po obveznih računovodskih izkazih
Starbucks indicated that the revenues under the description ‘REV PACKAGED COFFEE’ in Table 2 relate to SMBV's roasting and packaging function.
[100–200 milijonov]
The remainder of the revenues relate, according to Starbucks, to SMBV's administrative and logistics support function.
[200–300 milijonov]
A small portion of the coffee roasted in the Netherlands is further processed by third-party manufacturers.
[300–400 milijonov]
It concerns: ‘REV SINGLE SERVE PODS-COFFEE’, ‘REV SINGLE SERVE PODS-VERISMO’, ‘REV SOLUBLE COFFEE’, ‘REV FRAP COFFEE BASE’ and ‘REV EXTRACT’.
Starbucks je navedel, da se prihodki pod oznako „PRIH.
Those revenues should also be classified as administrative and logistics support revenue, as the underlying revenue invoiced to Developers represents the value created by third parties rather than SMBV.
PAKIRANA KAVA“ v tabeli 2 nanašajo na dejavnost praženja in pakiranja podjetja SMBV.
In any case, according to Starbucks, those revenues represent only a small portion of the total roasting output of SMBV.
Preostali prihodki se po navedbah podjetja Starbucks nanašajo na dejavnosti administrativne in logistične podpore podjetja SMBV.
Regarding the pricing of coffee products, the prices are calculated on the basis of formulas referring to costs and they vary per product.
VREČ.
Starbucks provided, as an illustration, the cost build up formula for the item ‘[certification programme coffee product e]’ which is the highest volume item sold by SMBV.
ZA ENO STREŽ. – KAVA“, „PRIH.
The coffee prices charged to Shops by SMBV are calculated based on the costs that SCTC pays for green coffee beans, to which cost […] of coffee acquisition and coffee […] are added.
VREČ.
To this amount, ‘[…]’ costs are added for […], as well as a […] summing up to the roasted coffee price.
ZA ENO STREŽ. – VERISMO“, „PRIH.
Finally a licensing fee paid to a third party is paid relating to the [certification programme] designation [50].
INSTANT KAVA“, „PRIH.
Regarding the prices of non-coffee products sold to Shops by SMBV, Starbucks indicated that the prices of the non-coffee products delivered by SMBV to Shops are determined by adding a so-called [cost recovery margin] to the purchase price of the non-coffee products.
KAVNA OSNOVA FRAP.“ in „PRIH.
However, it covers not only the […] expenses of SMBV, but also all the relevant […]costs of the […].
Te prihodke je treba razvrstiti kot prihodke administrativne in logistične podpore, saj prihodek v zvezi s tem, ki je zaračunan razvijalcem, pomeni vrednost, ki jo ustvarijo tretje osebe, ne podjetje SMBV.
In fact, as the final prices for non-coffee products charged by SMBV to Shops are calculated by applying the [cost recovery margin] to the product costs, the profit on non-coffee products that SMBV records corresponds to this [cost recovery margin].
V vsakem primeru po mnenju podjetja Starbucks ti prihodki pomenijo le majhen delež celotne storitve praženja podjetja SMBV.
The most important expense item of SBMV is salary expense, which amounted to EUR [1-10 million] in 2014 out of a total operating expense of EUR 16124000 that year.
Glede cen izdelkov je podjetje Starbucks podalo […] primere cenikov za različna četrtletja v letih 2013 in 2014, ki določajo cene za kavne in nekavne proizvode, ki jih je prodalo podjetje Starbucks.
Other large operating expense items of SMBV in 2014 were wage related expenses, payroll tax, property rents and lease payments, equipment depreciation and intangibles amortisation.
Kot navaja Starbucks, […].
Although prior to 2013 SBMV did not have intangibles amortisation expenses, it was one of the largest operating expense items in 2014, amounting to EUR 628000, which was a larger expense in that year than equipment repair and maintenance, electricity, bad debt, office and computer supplies and others (for example software licence expenses, which are recorded as a separate item).
V zvezi s cenami kavnih proizvodov se te izračunajo na podlagi formul, ki se nanašajo na stroške in se razlikujejo glede na proizvode.
The intangible amortisation expense seems to relate to an IP right first recorded in the financial accounts in 2012, which would have been acquired for more than EUR 4 million.
Starbucks za ponazoritev podaja formulo za skupne stroške za postavko „[kavni proizvod s programom certificiranja]“, ki je postavka z največjim obsegom prodaje za SMBV.
Additionally, in 2014, a large operating expense item was represented by ‘Market research’ amounting to EUR [100-200 thousand] that year.
Cene, ki jih podjetje SMBV zaračunava trgovinam, se izračunajo na podlagi stroškov, ki jih podjetje SCTC plača za surova kavna zrna, ki se jim dodajo stroški […] nakupa kave in stroški […] kave.
Royalty payments
K temu znesku se dodajo stroški „[…]“ za […] kot tudi […], kar na koncu da ceno pražene kave.
The taxable profits of SMBV in the Netherlands, which are determined based on the SMBV APA in reference to the operating expense of the company, are reduced by a royalty paid to Alki LP.
Nazadnje se tretji stranki plača licenčnina glede na oznako [program certificiranja] [50].
The Commission requested further information from the Netherlands and Starbucks on the amount of the royalty payment and the exact calculation of the tax base.
V zvezi s cenami nekavnih proizvodov, ki jih trgovinam prodaja SMBV, je Starbucks navedel, da so cene nekavnih proizvodov, ki jih je podjetje SMBV dobavilo trgovinam, določene s prištevanjem t. i. [dodatka za povračilo stroškov] na nabavno ceno nekavnih proizvodov.
SMBV's profit and loss account as presented in its financial statements are reproduced in Table 3.
Ta [dodatek za povračilo stroškov] zaračuna SMBV, da povrne stroške […].
Table 3
Vendar pa ne zajema le stroškov […] podjetja SMBV, temveč tudi vse ustrezne stroške […] za […].
SMBV's profit and loss accounts 2001-2014
Dejansko se končne cene nekavnih proizvodov, ki jih je podjetje SMBV zaračunalo trgovinam, izračunajo z dodajanjem [dodatka za povračilo stroškov] stroškom proizvoda; dobiček za nekavne proizvode, ki ga beleži SMBV, ustreza temu [dodatku za povračilo stroškov].
Sales
Druge velike postavke operativnih stroškov SMBV v letu 2014 so bili stroški v zvezi s plačami, davkom na izplačane plače, najemninami in zakupninami nepremičnin, amortizacijo opreme in amortizacijo neopredmetenih sredstev.
Direct Cost of sales
Čeprav pred letom 2013 podjetje SMBV ni imelo stroškov amortizacije neopredmetenih sredstev, je bila to ena največjih postavk operativnih stroškov v letu 2014, in sicer v višini 628000 EUR, kar je bil v tem letu večji strošek od stroškov popravil in vzdrževanja opreme, električne energije, problematičnih terjatev, pisarniške in računalniške opreme ter druge stroške (npr. stroškov za licence programske opreme, kar je prikazano kot ločena postavka).
thereof green beans [51]
Plačila licenčnine
[0-10 million]
Obdavčljivi dobički podjetja SMBV na Nizozemskem, ki se določajo na podlagi sporazuma SMBV APA v zvezi z operativnimi stroški podjetja, se zmanjšajo za licenčnino, plačano podjetju Alki LP.
Gross Margin
Komisija je od podjetja Starbucks in Nizozemske zahtevala dodatne informacije o znesku plačil licenčnine in natančen izračun davčne osnove.
General and administrative expenses
Izkaz poslovnega izida podjetja SMBV, kot je podan v računovodskih izkazih, je ponazorjen v tabeli 3.
Foreign currency exchange
Tabela 3
Other expenses (see Note)
Izkaz poslovnega izida podjetja SMBV za obdobje 2001–2014
Interest income
Prodaja
Interest expense
Neposredni stroški prodaje
Result before taxation
od tega zelena kavna zma [51]
Under the notes to the financial statements, the position ‘Other expenses’ in Table 3 is defined as follows: ‘Other expenses relate to a royalty agreement held with the affiliated company [CV 1], which was assigned to Alki LP on December 13, 2006 and is based on a tax ruling with the Dutch tax authorities’.
Splošni in administrativni stroški
The APA to which this footnote relates is the SMBV APA and thus indicates that SMBV's auditor interpreted the SMBV APA to determine the royalty payments by SMBV to Alki LP.
Valutna menjava
That royalty is calculated as a residual in the profit and loss account.
Drugi stroški (glej opombo)
When constructing the profit and loss account of SMBV, all the input figures other than the royalty are either observed or assumed to be priced at arm's length.
Prihodki od obresti
Based on the pricing agreed in the SMBV APA, a taxable profit (the position ‘Result before taxation’ in Figure 2) is calculated at approximately [9-12] % of SMBV's operating expenses (the position ‘General and administrative expenses’ in Figure 2).
Stroški od obresti
However, as the position ‘Sales’ in Figure 2 minus all the accounting costs before the royalty payment [52] do not sum up to this taxable profit calculated based on the SMBV APA, the excess profit beyond that [9-12] % mark-up is paid by SMBV in the form of a tax deductible royalty to Alki LP for the coffee roasting related IP (the position ‘Other expenses’ in Figure 2).
Izid pred obdavčitvijo
Based on SMBV's accounts, the royalty payment thus takes place as determined by the SMBV APA issued by the Dutch tax administration.
Davek od dohodkov pravnih oseb
Figure 2
Neto izid za leto
[9 – 12 %] mark-up
Ta licenčnina se v izkazu poslovnega izida izračuna kot ostanek.
As the tax base in SMBV's accounts for the period of application of the SMBV APA is equal to but not exactly [9-12] % of each year's ‘General and administrative expense’, the Commission requested Starbucks to provide the actual costs for each year used to calculate the tax base.
Pri izdelavi izkaza poslovnega izida podjetja SMBV se za vse vhodne podatke razen licenčnine ugotavlja ali se domneva, da so cene v skladu z neodvisnim tržnim načelom.
Starbucks provided information on the amount of operating expenses used to calculate the taxable income each year on the basis of the SMBV APA and also for the previous accounting periods (since 2001), when a previous APA was in force.
Na podlagi cene, dogovorjene v okviru sporazuma SMBV APA, je obdavčljivi dobiček (postavka „Rezultat pred obdavčenjem“ v sliki 2) izračunan na približno [9–12] % operativnih stroškov podjetja (postavka „Splošni in administrativni stroški“ v sliki 2).
For each period of the application of the SMBV APA, the costs taken into account for the calculation of the tax base are lower but close to the amounts reported as ‘General and administrative expense’.
Toda ker postavka „Prodaja“ v sliki 2 minus vsi računovodski stroški pred plačilom licenčnine [52] ne dosega tega obdavčljivega dobička, izračunanega na podlagi sporazuma SMBV APA, dobiček, ki presega [9–12] % dodatka, SMBV izplača v obliki licenčnine, ki se odšteje pred plačilom davka, podjetju Alki LP za praženje kave v zvezi s pravicami IL (postavka „Drugi stroški“ v sliki 2).
For example, for the period 2012/2013 those costs are EUR 15694137 and for the period 2007/2008 those costs are EUR 15055253.
Na podlagi računovodskih izkazov podjetja SMBV se plačila licenčnine izvajajo v skladu s sporazumom SMBV APA, ki ga je izdala nizozemska davčna uprava.
In the periods preceding the application of the SMBV APA, the costs taken into account for the calculation of the tax base are much higher, as they would, according to Starbucks, also include the costs charged by [unaffiliated manufacturing company 1].
Slika 2
For example, for the period 2006/2007, the costs used to calculate the tax base were EUR [30-40 million].
[9 – 12 %] pribitek
This explains why the corporate tax liability decreased by more than half when the SMBV APA entered into force [53], i.e. from EUR 844309 in 2006/2007 to EUR 383909 in 2007/2008, as shown in Table 3.
Ker je davčna osnova v računovodskih izkazih podjetja SMBV za obdobje uporabe sporazuma SMBV APA enaka, vendar ne povsem natančno enaka [9–12] % vsakoletnih „splošnih in administrativnih stroškov“, je Komisija od podjetja Starbucks zahtevala, da navede dejanske stroške za vsako leto, uporabljene za izračun davčne osnove.
Information on Alki LP
Podjetje Starbucks je zagotovilo informacije o znesku operativnih stroškov, ki se vsako leto se uporabljajo pri izračunu obdavčljivega dohodka na podlagi sporazuma SMBV APA, in tudi za prejšnja obračunska obdobja (od leta 2001), ko je veljal prejšnji sporazum APA.
In response to the questions of the Opening Decision, the Netherlands provided a description of the licence rights held by Alki LP to use and sublicense the IP right for which SMBV pays a royalty to Alki LP.
Za vsako obdobje veljave sporazuma SMBV APA so stroški, ki so se upoštevali za izračun davčne osnove, nižji, vendar približno enaki kot zneski, navedeni kot „splošni in upravni stroški“.
In this regard, the Netherlands explained that the IP right includes three categories: (i) trade mark rights [54]; (ii) Starbucks system rights [55]; and (iii) coffee-related rights [56].
Za obdobje 2012/2013 so na primer ti stroški 15694137 EUR, za obdobje 2007/2008 pa 15055253 EUR.
The Netherlands further explained that the knowledge and information relating to coffee includes the use and applications of confidential information, technology and specific knowledge with regard to the recipes for mixing green coffee beans, the process of roasting green coffee beans and the production of other derived coffee products [57].
V obdobjih pred veljavnostjo sporazuma SMBV APA so stroški, ki se upoštevajo za izračun davčne osnove, veliko večji, ker so po navedbah podjetja Starbucks vključevali tudi stroške, ki jih je zaračunalo [nepovezano proizvodno podjetje 1].
The Netherlands further explained that under the Roasting Agreement, further described at recital 142, Alki LP acts as the principal that bears all the company risks and performs the associated activities [58].
Informacije o podjetju Alki LP
Therefore, according to the Netherlands, the royalty does not solely represent remuneration for the IP right, but also for Alki LP's role as principal.
V odgovor na vprašanja iz sklepa o sprožitvi postopka je Nizozemska predložila opis licenčnih pravic, ki jih ima podjetje Alki LP za uporabo in izdajanje podlicenc za pravice IL, za katere podjetje SMBV plačuje licenčnino podjetju Alki LP.
Regarding Alki LP, Starbucks specified that Alki LP has no employees on its payroll to perform its role as principal under the Roasting Agreement, nor do its partners have employees on the payroll who perform this role.
V zvezi s tem je Nizozemska pojasnila, da pravice IL vključujejo tri kategorije: (i) pravice v zvezi z blagovno znamko [54], (ii) pravice v zvezi s sistemom Starbucks [55] in (iii) pravice v zvezi s kavo [56].
According to Starbucks, Alki LP performs that role through the guidance, expertise and required functions provided by Starbucks entities in the US pursuant to the [Cost Sharing Agreement] (hereinafter: ‘CSA’) [59].
Nizozemska je pojasnila tudi, da znanje in informacije v zvezi s kavo vključujejo uporabo zaupnih informacij, tehnologije in strokovnega znanja v zvezi z recepti za mešanje surovih kavnih zrn, postopkom praženja surovih kavnih zrn in proizvodnjo drugih proizvodov na osnovi kave [57].
According to Starbucks, and as evidenced by the limited partnership deed constituting Alki LP, SCI UK I, Inc.
Nizozemska je pojasnila tudi, da v skladu s sporazumom o praženju, podrobneje opisanem v uvodni izjavi 142, Alki LP nastopa kot principal, ki nosi vsa tveganja podjetja in izvaja s tem povezane dejavnosti [58].
Starbucks clarified that Alki LP was added to the group structure in December 2006 as part of the expansion of the CSA to cover the entire EMEA region by including the UK market.
Kot navaja Starbucks, podjetje Alki LP opravlja to vlogo na podlagi smernic, strokovnega znanja in zahtevanih funkcij, ki jih podjetja skupine Starbucks zagotavljajo v ZDA na podlagi [sporazuma o delitvi stroškov] (v nadaljnjem besedilu: „CSA“) [59].
By adding Alki LP to the structure, Starbucks avoided that the royalty income received by Alki LP would be directly integrated in the income of the partners of Alki LP under US tax law.
Kot navaja podjetje Starbucks in listina komanditne družbe, s katero je bilo ustanovljeno podjetje Alki LP, so SCI UK I, Inc [60]. in Starbucks Coffee International, Inc [61]. partnerji podjetja Alki LP.
Payments by Alki LP to Starbucks Corporation under the Cost Sharing Agreement
Podjetje Starbucks je pojasnilo, da je bilo podjetje Alki LP, dodano v strukturo skupine decembra 2006 kot del razširitve sporazuma CSA za namen pokrivanja celotne regije EMEA z vključitvijo trga Združenega kraljestva.
As neither Alki LP, nor its partners, have any employees [62], and Starbucks claims that Alki LP is able to perform its role as principal through the CSA, the Commission requested information about the payments under the CSA and the services those payments relate to, as well as the way in which the payments are financed by Alki LP.
Z dodajanjem podjetja Alki LP v strukturo se je podjetje Starbucks izognilo temu, da bi se prihodek od licenčnine, ki ga je prejelo podjetje Alki LP, neposredno vključil v prihodek njegovih partnerjev po davčnem pravu ZDA.
Starbucks provided the following overview of payments by Alki LP to Starbucks US broken into different types of payment.
Plačila podjetja Alki LP podjetju Starbucks Corporation v okviru sporazuma o delitvi stroškov
Under the CSA, Alki LP makes royalty payments to Starbucks US for the three categories of IP that Starbucks US licenses to Alki LP.
Ker niti Alki LP niti njegovi partnerji nimajo zaposlenih [62], Starbucks pa trdi, da podjetje Alki LP lahko opravlja svojo vlogo principala prek sporazuma CSA, je Komisija zahtevala informacije o plačilih v skladu s sporazumom CSA in storitvah, na katere se nanašajo ta plačila, kot tudi o načinu, na katerega ta plačila financira Alki LP.
Those royalty payments consist of (i) a buy-in royalty allocated to the brand/trademark rights; (ii) a buy-in royalty allocated to the business format rights; and (iii) a permanent royalty allocated to the coffee knowledge.
Podjetje Starbucks je predložilo naslednji pregled plačil podjetja Alki LP podjetju Starbucks US, razčlenjen za različne vrste plačila.
The amount of the royalty payment is calculated on the basis of a formula that takes as a starting point the residual profit pool.
V skladu s sporazumom CSA podjetje Alki LP plačuje licenčnino podjetju Starbucks US za tri kategorije pravic IL, za katere Starbucks US podeljuje licence podjetju Alki LP.
The residual profit pool is the sum of the royalties paid by SMBV and Starbucks Coffee BV to Alki LP [63] and income that Alki LP receives from Starbucks Corporation [64].
Ta plačila licenčnine sestavljajo: (i) pristopna licenčnina, dodeljena pravicam glede znamke/blagovne znamke/, (ii) pristopna licenčnina, dodeljena pravicam glede poslovnega formata, in (iii) trajna licenčnina, dodeljena pravicam glede znanja v zvezi s kavo.
From that amount, an arm's-length return for routine functions performed by Alki LP is deducted [65].
Znesek plačila licenčnine se izračuna na podlagi formule, ki izhaja iz sklada preostalega dobička.
In this respect, a difference is made between the IP rights for the brand/trademark and the business format, on the one hand, and the coffee knowledge, on the other.
Sklad preostalega dobička je vsota licenčnin, ki jih podjetji SMBV in Starbucks Coffee BV plačata podjetju Alki LP [63], in dohodkov, ki jih Alki LP prejme od podjetja Starbucks Corporation [64].
That difference is explained by the fact that Alki LP holds the beneficial ownership of the business format related intangibles and the trademark/brand for the EMEA region, whilst the legal and beneficial ownership of the coffee knowledge rights are held by Starbucks US.
Od tega zneska je se odšteje tržno utemeljeno povračilo za rutinske dejavnosti, ki jih izvaja Alki LP [65].
With those buy-in payments, the beneficial ownership rights for these two categories of IP for the EMEA region are deemed to be paid off by Alki LP.
Dejansko lastništvo poslovnega formata v zvezi z neopredmetenimi sredstvi in blagovno znamko/znamko za regijo EMEA je bilo leta 2002 s podjetja Starbucks Corporation preneseno na [CV 1] in je od leta 2006 dodeljeno podjetju Alki LP.
With regard to the coffee knowledge IP, Alki LP pays a permanent royalty of [70-75] % of the residual profit allocated to this IP category to Starbucks US.
Za dejansko lastništvo sta [CV 1] in Alki LP plačevala pristopno licenčnino, pri čemer se je odstotek deleža stroškov podjetja Starbucks US, za katere je moralo podjetje Alki LP plačevati podjetju Starbucks US, degresivno zmanjšal s [65-70] % v letu 2002 na [0.5-1] % v letu 2010 in v nadaljnjih letih za blagovno znamko ter s [70–75] % v letu 2002 na [0–0.5] % v letu 2010 in v nadaljnjih letih za poslovni format IL.
Starbucks submitted an overview of the permanent royalty and the buy-in payments by [CV 1] and Alki LP for the period 2005-2014.
S temi pristopnimi plačili je podjetje Alki LP zavezano plačevati za pravice dejanskega lastništva za ti dve kategoriji IL za regijo EMEA.
With regard to the buy-in payments, [CV 1] paid a total of EUR [1-10] million as buy-in payments for the trademark and business format IP to Starbucks Corporation [66] [67].
Za pravice IL glede znanja v zvezi s kavo Alki LP plačuje podjetju Starbucks US trajno licenčnino v višini [70–75] % preostalega dobička, dodeljenega tej kategoriji IL
In December 2006, the CSA was assigned by [CV 1] to Alki LP.
To pomeni, da je bilo skupaj plačanih [1–10] milijonov EUR kot pristopna plačila za pravice IL za blagovno znamko in [20–30] milijonov EUR za poslovni format [68].
From 2007 to 2014, Alki LP paid EUR [1-10] million for the trademark and EUR [20-30] million for the business format IP [68].
Leta 2014 je podjetje Alki LP preneslo dejansko lastništvo pravic IL na podjetje Starbucks EMEA Ltd, za kar je v svojem poslovnem izidu zabeležilo prihodek[1–1,5] milijarde EUR kot „drugi operativni prihodki“.
This means that, in total, EUR [10-20] million was paid as buy-in payments for the trademark and EUR [20-30] million for the business format IP.
Glede trajne licenčnine je podjetje Alki LP v obdobju 2005–2014 plačalo podjetju Starbucks Corporation za pravice IL glede znanja v zvezi s kavo v povprečju [1–10] milijonov EUR letno ali skupaj [70–80] milijonov EUR [69].
In 2014, Alki LP transferred the beneficial ownership of the IP rights to Starbucks EMEA Ltd for which it recorded a gain of EUR [1-1,5] billion as other operating income in its profit and loss account.
Poleg pristopne in trajne licenčnine plačuje Alki LP pristojbine za storitve, ki jih zagotavlja podjetje Starbucks Corporation, in plačila v okviru delitve stroškov za razvoj nekaterih neopredmetenih sredstev [70].
With regard of the permanent royalty, Alki LP paid on average EUR [1-10] million a year (EUR [70-80] million in total) over the period 2005–2014 to Starbucks Corporation for the coffee knowledge IP [69].
V obdobju 2008–2014 je podjetje Alki LP v povprečju plačalo [1–10] milijonov EUR na leto za delitev stroškov in [1–10] milijonov na leto EUR za pristojbine za storitve.
In addition to the buy-in and permanent royalty, Alki LP pays service fees for services provided by Starbucks Corporation and cost sharing payments for the development of certain intangible assets [70].
Informacije o podjetju SCTC in cenah surovih kavnih zrn, ki jih plačuje podjetje SMBV