natgillin/translations-raw huggingface dataset:
Within Amazon, selection is created in three ways: (i) through the acquisition of companies, (ii) partnerships with suppliers, and (iii) third-party programmes, such as Marketplace.
V skladu s kadrovsko politiko podjetja v Luksemburgu, določeno v priročniku o politikah in postopkih v EU, morajo imeti vsi zaposleni z vseevropsko odgovornostjo, se pravi tisti, ki so odgovorni za več kot dve evropski državi, delovno mesto v Luksemburgu, zlasti tisti nad določeno ravnjo.
For instance, Amazon started its tool business in the US by acquiring an existing company that already sold tools to access the existing vendor relationships and the selection that Amazon wanted to add to its retail business.
Zato morajo biti direktorji vseh poslovnih subjektov v Luksemburgu (LuxOpCo, ASE in AMEU) zaposleni v Luksemburgu, teh subjektov pa ne morejo voditi osebe, zaposlene drugje v Evropi ali ZDA.
Partnering with suppliers requires specific market know-how and building trust with suppliers.
Upravljavec odnosov za dejavnost Enterprise Solutions ima vseevropski položaj in delovno mesto v Luksemburgu.
Once a partnership is established with a supplier, local vendor managers have to maintain that relationship, respecting the conditions of the suppliers and knowing the local market.
Tehnični skrbniki strank z odgovornostmi na ravni Unije imajo delovno mesto v Luksemburgu, drugi, ki se ukvarjajo s prodajalci v določeni državi, pa imajo delovno mesto v zadevni državi.
Amazon's Marketplace offers other retailers the use of Amazon's platform for their e-commerce business, even if they are direct competitors of Amazon.
Zgoraj navedena politika se kaže v porazdelitvi delovnih mest in zaposlenih na teh delovnih mestih po evropskih subjektih skupine Amazon, kot je razvidno s seznama zaposlenih skupine Amazon od leta 1997.
Amazon created the technical account management (‘TAM’), which is the contact point for technical questions of Marketplace sellers after their launch on the Amazon websites.
Zaposleni v skupini Amazon, ki opravljajo funkcije direktorja ali podpredsednika z vseevropskimi odgovornostmi, so zaposleni v družbi LuxOpCo […] ali ASE […], medtem ko so zaposleni na nižjih delovnih mestih ali tisti, ki so odgovorni za trg ene same države, zaposleni v povezanih evropskih družbah.
Amazon also developed its technology to allow self-service sign up for potential sellers on the Marketplace and, by 2010/2012, self-service sign up became more important for Amazon's Marketplace business.
Finančni podatki za družbo LuxOpCo
Price: According to Amazon, price is its second most important business driver.
Izkazi poslovnega izida in bilance stanja družbe LuxOpCo, kot so prikazani v računovodskih izkazih za poslovna leta od 2006 do 2013, so povzeti v preglednici 3.
Amazon endeavours to keep prices as low as possible.
Preglednica 3
While manual pricing was predominantly used at Amazon until 2009, prices have since been set by a pricing algorithm.
Finančni podatki za družbo LuxOpCo za obdobje 2006–2013
Convenience: According to Amazon, its third business driver is convenience.
Izkaz poslovnega izida družbe LuxOpCo
Convenience consists of several goals aimed at facilitating and improving the customer experience, such as (i) helping customers find what they are searching for, while ensuring complete product information for the customer, and (ii) delivering purchased products as quickly and accurately as possible.
Promet
Online marketing efforts
Se ne uporablja
In addition to selection, price and convenience, Amazon's online marketing efforts are a key driver to bring traffic to Amazon websites and increase retail sales.
Čisti promet
Prior to 2003, Amazon cooperated with international advertising agencies to support its marketing efforts.
Stroški zaposlenih
This changed in 2003, when Amazon started to pursue its own online marketing efforts.
Drugi prihodki iz poslovanja
One of Amazon's main online marketing tools is its ‘Associates Program’, which is a key traffic driving initiative.
Licenčnina, prejeta od družbe ASE
Amazon developed the Associates Program to establish marketing partnerships with so-called ‘associated websites’ that advertise Amazon or its products to channel internet traffic to Amazon websites.
Licenčnina, prejeta od družbe AMEU
Once the technology for the Associates Program was developed, it had to be integrated in each country with local associate websites.
Drugi operativni stroški (zunanji)
Consequently, the implementation of the Associates Program could only be done locally.
Licenčnina, plačana družbi LuxSCS
While the software team was based entirely in Seattle, the recruitment teams were established locally in countries where Amazon operated a website, such as Germany, the UK, and Japan.
Obrestni in podobni prihodki
The selection of the most relevant local partner websites (websites that advertise Amazon products) for the Associates Program, which would subsequently increase traffic to Amazon's websites, requires local market know-how.
30,4 16,5 35,5 38,3 33,1 60,5 80,0 [70-80] (19,5) 6,2 (5,7) (19,1) (9,3) 4,9 51,1
Therefore, the network of associated websites is created by local Amazon teams.
[30 – 40] Davek od dobička in podobne dajatve 4,6 (1,6) 6,7 4,2 5,5 8,2 2,2 [0 – 10] Dobiček (izguba) za poslovno leto 11,6 (3,7) 18,8 10,6 14,4 20,4 (68,3) [20 – 30] Bilanca stanja družbe LuxOpCo
This includes recruiting the local websites (including the EU websites), establishing the association fee, and controlling instances of fraud.
Sredstva
This process starts with large players like Google and goes down to special interest websites with few visitors.
Osnovna sredstva
All agreements are negotiated locally, because local conditions have to be considered for search engine optimisation, even with global websites such as Google.
Neopredmetena osnovna sredstva
Technology
Opredmetena osnovna sredstva
Amazon describes itself as a technology company which ‘approaches retail as an engineering problem’.
Finančna osnovna sredstva
Thus, technology is an important part of Amazon's business.
Kratkoročna sredstva
Technology allows Amazon to provide competitive prices, target suggestions for items to particular costumers, process payments, manage inventory and ship products to customers.
Zaloge
Technology is also necessary to support the scale of the business, since Amazon's business strategy relies on constant expansion.
Terjatve
In addition to maintaining and improving the existing technology, Amazon's teams develop software that supports new functionalities that are added over the years.
Predplačila
As stated by Amazon, this is vital to its business since ‘[…] constant software development and innovation is indispensable to prevent Amazon's technology from becoming obsolete and the failure of its business operations’.
Skupaj sredstva
Amazon strives to be reliable, available, fast and flexible in its operations.
Obveznosti do virov sredstev
Amazon relies on both software and hardware technology.
Kapital in rezerve
Its software infrastructure is based on a so-called ‘service-oriented architecture’, which is essentially a collection of functions (‘services’) in the software that are able to communicate with each other.
Nepodrejene obveznosti
The individual services of Amazon's service-oriented architecture work together to provide varying types of retail functionality, both in internal processes and towards costumers.
Trgovinski upniki
This ensures, among others, easier maintenance of the individual software components, and a higher degree of innovation.
Zneski, plačljivi povezanim družbam
The main components of Amazon's software technology are described below:
Davčne in socialne obveznosti
Software platform: the software code developed by Amazon to operate its web sites consists of complex software tools that run the various features of the websites, such as search and navigation, order processing and personalisation.
Druge obveznosti in pasivne časovne razmejitve
The software tools at the root of the platform form an integrated system that is constantly being improved, reinforced and modified.
Odloženi prihodki
The main features include operating speed, extent of functions and flexibility in the response to users' needs.
Skupaj obveznosti
Amazon's catalogue is notable for the extent of the information on products that it can obtain through querying other services, such as availability and pricing data.
Med letoma 2006 in 2016 je družba LuxOpCo uporabljala sredstva, črpana v okviru odprte kreditne linije, za izvajanje prevzemov (med drugim [prevzemov Q, R, S in T]) ali za odobritev posojila svojim odvisnim družbam ali za njihovo dokapitalizacijo za financiranje njihovih naložb v osnovna sredstva [primeri uporabe posojil v odvisnih družbah družbe LuxOpCo].
Search and navigation function software: the software tools supporting the search and navigation functions of the websites allow the large quantity of information contained in the product catalogues to be flexibly and logically organised and sorted.
Znesek, ki ga je družba LuxOpCo dolgovala družbi LuxSCS, se je povečal s 387 milijonov EUR leta 2006 na [2000–2500] milijonov EUR leta 2013.
The site navigation developers use these tools to organise the data so that they can maximise the likelihood that customers will find what they are looking for.
Podrobni podatki o popravkih vrednosti in rezervacijah v zvezi s kratkoročnimi sredstvi so prikazani v preglednici 4.
Logistics software: the logistics process uses software developed by Amazon to manage the inventory, supply chain, logistics and restocking.
Preglednica 4
Order processing software: order processing uses software developed by Amazon to perform certain functions, in particular communication with Amazon order management centres to confirm product availability, validate dispatch, estimate the delivery date, and communicate gift packaging requirements and other customer preferences.
Popravki vrednosti in rezervacije v zvezi s kratkoročnimi sredstvi družbe LuxOpCo
Customer service software: the customer service representatives use software developed by Amazon to monitor customer orders and respond fully and quickly to the wide variety of these.
(v tisočih EUR)
Personalisation functions software: Amazon has developed, and is continuing to develop software tools that enable the Amazon databases to store, organise and retrieve a large amount of data on the preferences and purchase history of individual customers.
Popravki vrednosti kratkoročnih sredstev
This function results in a better experience for users and is more likely to generate repeat purchases.
od tega:
ADDITIONAL INFORMATION ON LUXOPCO
Terjatve
LuxOpCo's organisational structure
Rezervacije za popravke vrednosti
In its submissions of 18 December 2015 and 15 January 2016, Amazon presented an overview of the organisational structure of LuxOpCo as of the end of 2013, describing the departments of the company.
Zaloge
LuxOpCo's organisational structure is illustrated by the organigram in Figure 3.
Slabe terjatve
The number of employees (FTE) working in each of LuxOpCo's teams are indicated in brackets.
Skupina Amazon je predložila podroben pregled glavnih elementov prometa družbe LuxOpCo v Uniji, ki je povzet v preglednici 5.
For example, the Localisation and Translation Team, which was subsequently transferred to [another Amazon company] and relabelled ‘Software development and translation team’, employed [60-70] FTEs at the end of 2013.
Preglednica 5
Figure 3
Elementi prometa družbe LuxOpCo
LuxOpCo organigram as per end 2013
Čisti prihodek iz prodaje
According to the Luxembourg Staffing Policy, contained in the EU Policies and Procedures Manual, all positions with a pan-EU responsibility, i.e. for more than two European countries, have to be based in Luxembourg, in particular the positions above a certain job level.
[400–500]
Accordingly, each of the Luxembourg operating entities (LuxOpCo, ASE and AMEU) must have directors employed in Luxembourg and are not allowed to have directors employed elsewhere in Europe or in the U.S.
Drugo
Luxembourg-based employees responsible for retail, operations, associates and headquarter functions, such as legal, finance, accounting, tax, treasury, HR, PR, must be employed by LuxOpCo.
Skupaj
ASE employs the Vice President of European Sales and all employees dedicated to the Marketplace, Merchants@ and Enterprise Solutions businesses (e.g. Technical Account Managers, Relationship manager for Enterprise Solutions business).
Kar zadeva stroške trženja, je skupina Amazon predložila tudi razčlenitev te kategorije stroškov za družbo LuxOpCo, ki je povzeta v preglednici 7.
The Relationship Manager for the Enterprise Solutions business is a pan-EU position based in Luxembourg.
Preglednica 7
Technical Account Managers with pan-EU responsibilities are based in Luxembourg, while Technical Account Managers dedicated to merchants in a local country are based in that country.
Podrobna razčlenitev stroškov trženja družbe LuxOpCo
The aforementioned policy is reflected in the distribution of positions and job holders among Amazon's European entities, illustrated by the list of Amazon's employees since 1997.
Stroški trženja družbe LuxOpCo
Amazon's employees performing the roles of Director or Vice President with pan-EU responsibilities are employed at LuxOpCo […] or at ASE […], while employees holding lower-level jobs or responsible for only one country are employed by the EU Local Affiliates.
Oglaševanje
Financial information on LuxOpCo
Partnerji
LuxOpCo's profit and loss accounts and balance sheets as presented in its financial statements for the years 2006-2013 are reproduced in Table 3.
Coop, prodajalci
Table 3
Skladiščenje DVD
LuxOpCo financial information for 2006-2013
Licenčnine za DVD
LuxOpCo profit and loss
Davki na DVD
Turnover
Uredniška vsebina
[13500 – 14000]
Brezplačni vzorci
COGS n.a.
Spletno oglaševanje
Net turnover
Promocije
Staff costs 2,2
Raziskave
Other operating income
Sponzorirane povezave
Royalty received from ASE
Stroški spletnih oglasov
Royalty received from AMEU
Syndicated Stores
Other operating (external) charges
Skupina Amazon je predložila tudi razčlenitev stroškov znotraj skupine, ki je povzeta v preglednici 8.
Royalty paid to LuxSCS
Preglednica 8
[500 – 600] Interest receivable and similar income 10,9 22,7 29,7 19,2 23,8 65,4 131,1
Razčlenitev stroškov znotraj skupine
[40 – 50] Interest payable and similar charges 30,4 16,5 35,5 38,3 33,1 60,5 80,0 [70-80] (19,5) 6,2 (5,7) (19,1) (9,3) 4,9 51,1 [30 – 40] Tax on profit and similar charges 4,6 (1,6) 6,7 4,2 5,5 8,2 2,2
Oglaševanje
[20 – 30]
Stroški razvoja aplikacij
LuxOpCo balance sheet
Pomoč strankam 10,9 18,5
Assets
Center za obdelavo naročil
Fixed assets
Trženje
Intangible fixed assets
Poslovanje
Tangible fixed assets
Skupne službe
Financial fixed assets
Podporne storitve
Current assets
Razmerje med družbo LuxOpCo in evropskimi povezanimi družbami
Debtors
Razen nekaterih razlik glede značilnosti storitev, ki jih morajo zagotoviti evropske povezane družbe, in dodatka na upoštevne stroške, so pogodbe o izvajanju storitev večinoma popolnoma enake.
Transferable securities
V skladu s pogodbami o izvajanju storitev evropske povezane družbe občasno in v okviru možnosti zagotavljajo splošne storitve družbi LuxOpCo na njeno zahtevo.
Total assets
Tudi te storitve se izvajajo na zahtevo družbe LuxOpCo.
Liabilities
Evropske povezane družbe delujejo kot neodvisni pogodbeni izvajalci in so odgovorne za dobro organizacijo usposobljenega osebja, ki se je sposobno odzvati na poslovne in tehnične zahteve storitev ter vzdrževati objekte in opremo, potrebne za zagotavljanje storitev.
Capital and reserves
Evropske povezane družbe niso odgovorne ne za prodajo ne za zaloge.
Non-subordinated debt
Kot je pojasnjeno v uvodnih izjavah 108 in 109, družba LuxOpCo sprejema strateške odločitve v zvezi z blagom in cenami (ki so ključni za uspešno poslovanje družbe LuxOpCo), evidentira prodajo in s tem povezane stroške (glej preglednico 3) ter prevzema tveganja v zvezi z zalogami.
Trade creditors
Evropske povezane družbe prejmejo različne dodatke na upoštevne stroške za izvedene storitve.
Amounts owed to affiliated companies
Ta dodatek je v dokumentih z naslovom „Exhibit 1“, priloženih pogodbam o izvajanju storitev, določen kot upoštevni dodatek.
Tax and social security debts
DODATNE INFORMACIJE O DRUŽBI LUXSCS
Other creditors and accruals
Finančne informacije o družbi LuxSCS
Deferred income
Bilance stanja in izkazi poslovnega izida družbe LuxSCS za poslovna leta 2005 do 2013 so navedeni v preglednici 9.
Total liabilities
Preglednica 9
LuxOpCo was responsible for the group's cash management in Europe.
Bilanca stanja in izkaz poslovnega izida družbe LuxSCS
Amounts owed to affiliated companies include a loan granted by LuxSCS to LuxOpCo pursuant to a Credit Facility Agreement.
Bilanca stanja družbe LuxSCS
This Credit Facility Agreement was described by Amazon as ‘Back-to-back Activity’.
KAPITAL
Between 2006 and 2016, LuxOpCo utilised the funds drawn under the Credit Facility for acquisitions (e.g. [acquisition Q, R, S and T]) or to provide a loan or equity increase to its subsidiaries to finance their capital expenditure ([examples of use of loans by LuxOpCo subsidiaries]).
Vpisani kapital
The amount owed by LuxOpCo to LuxSCS increased from EUR 387 million in 2006 to EUR [2000-2500] million in 2013.
Vplačani presežek kapitala
The details of value adjustments and provisions in respect of current assets are provided in Table 4.
[500000–600000]
Table 4
Revalorizacijska rezerva
Value adjustments and provisions in respect of the current assets of LuxOpCo
Preneseni poslovni izid in poslovni izid poslovnega leta
(EUR thousand)
[1500000–2000000]
Value adjustments in respect of the current assets
OBVEZNOSTI
Thereof:
[100000–200000]
Trade debtors
[1000–10000]
Provisions for value adjustments:
[2000000–2500000]
For inventory
SREDSTVA
Trade debtors – doubtful accounts
Deleži v povezanih podjetjih
Amazon provided a detailed overview of the main components of LuxOpCo's turnover, which is reproduced in Table 5.
Neopredmetena sredstva (pridobljena) in dobro ime
Components of LuxOpCo's turnover
Zneski, ki jih plačajo povezane družbe
Net sales proceeds
Druge terjatve in denarna sredstva
Digital 0,0 23,2 28,7 26,6
[300–400]
[400-500]
Izkaz poslovnega izida družbe LuxSCS
Others
PRIHODKI
[0 – 10] Receivables and Credit Card fees 24,7 46,0 47,5 49,0 60,4 57,6 55,9
[500000–600000]
[60-70] Royalty
Prihodki od obresti in podobni prihodki
Total
[40000–50000]
As regards marketing costs, Amazon provided further break-down of this category of LuxOpCo's expenses which is reproduced in Table 7.
ODHODKI
Table 7
Drugi stroški in drugi operativni stroški
Detailed overview of LuxOpCo's marketing expenses
[400000–500000]
LuxOpCo marketing costs
Popravki vrednosti
Ad placement
[20000–30000]
Associates
Odhodki za obresti in podobni odhodki
Coop vendor
Dobiček poslovnega leta
DVDs Disposal
[100000–200000]
DVDs License fees
V preglednici 10 je prikazana razčlenitev „Drugih stroškov in drugih operativnih stroškov“ družbe LuxSCS v obravnavanem obdobju.
DVDs Taxes
Preglednica 10
Editorial
Drugi stroški in drugi operativni stroški družbe LuxSCS v obdobju 2006–2013
[0-10]
Opis
Free sample
Sopogodbenik
Online adds
Računovodski stroški
Promotions
Zunanji
Research
Bančni stroški
Sponsored links
Korespondenčni stroški
Synd Ad expense
Licence za domeno
Syndicated store
Pravni stroški – splošni operativni stroški
Amazon also provided a break-down of intercompany costs as summarised in Table 8.
Zunanje storitve
Table 8
Razni dobički/izgube
Break-down of the Intercompany costs
Različni
Advertising
Znotraj skupine – prodaja zalog
Application Development Expense
Pristopnine
Customer Service
Amazon Technologies, & A9.com, & Audible
Data Center
[1000–10000]
Fulfillment Center
Dogovor o delitvi stroškov
Marketing
Kot je prikazano v preglednici 10, so zunanji stroški družbe LuxSCS večinoma stroški znotraj skupine v zvezi s pogodbo o pristopu in dogovorom o delitvi stroškov.
Operations
Družba LuxSCS je poleg pristopnin, podrobno prikazanih v preglednici 11, in letnih plačil v skladu z dogovorom o delitvi stroškov, podrobno prikazanih v preglednici 12, plačala še druge pristopnine zaradi nekaterih pridobitev pravic intelektualne lastnine od tretjih oseb s strani družbe Amazon US, ki je nato za te pravice intelektualne lastnine podelila licenco družbi LuxSCS na podlagi dogovora o delitvi stroškov.
Shared services center
Ti stroški, ki vključujejo pristopnine in plačila na podlagi dogovora o delitvi stroškov, so poimenovani „stroški v zvezi s pristopom in dogovorom o delitvi stroškov“.
Support Service
Kot je nadalje prikazano v preglednici 10, stroški družbe LuxSCS ne vključujejo nobenega prefakturiranja stroškov družbe LuxOpCo za razvoj, izboljšanje ali upravljanje neopredmetenih sredstev, niti prefakturiranja stroškov družbe LuxOpCo zaradi izvajanja spletne maloprodajne ali storitvene dejavnosti v Uniji, kot so slabe terjatve, delni odpisi zalog, stroški trženja itd. Družba LuxSCS niti ni imela stroškov, povezanih s plačilom edinega upravitelja.
The relationship between LuxOpCo and the EU Local Affiliates
Dodatne informacije o pogodbi o pristopu in dogovoru o delitvi stroškov
As explained in Recitals 114 and 115, the EU Local Affiliates provide certain intra-group services to LuxOpCo in return for a remuneration covering their Applicable Costs plus a mark-up.
Družba LuxSCS se je v zameno za neopredmetena sredstva, pridobljena na podlagi pogodbe o pristopu, strinjala, da bo družbi ATI plačevala letne pristopnine.
Besides some variations in the characteristics in the services to be provided by the EU Local Affiliates and the mark-up applied on the Applicable Costs, the Service Agreements are to a large extent identical.
V obravnavanem obdobju je družbi ATI plačala spodaj navedene pristopnine (glej preglednico 11).
Pursuant to the Service Agreements, the EU Local Affiliates shall, to the extent possible, provide general services for LuxOpCo from time to time as requested by LuxOpCo.
Preglednica 11
Those services must be provided in accordance with service standards and guidelines as provided by LuxOpCo.
Pristopnine
In addition to the general services, the five EU Local Affiliates in France, Germany and the UK provide different services: Amazon.fr SARL and Amazon.de GmbH provide costumer and merchant services as well as support services, Amazon.fr Logistique SAS and Amazon Logistik GmbH provide fulfilment services, and Amazon.co.uk Ltd provides fulfilment services, costumer and merchant services as well as support services.
(v milijonih)
Those services are also provided on the basis of a request from LuxOpCo.
Pristopnine (v USD)
The EU Local Affiliates act as independent contractors and are responsible for maintaining an organisation of qualified personnel capable of meeting the commercial and technical demands of the services as well as for maintaining the necessary facilities and equipment used in the performance of those services.
Pristopnine (protivrednost v EUR)
The EU Local Affiliates neither assume responsibility for the sales nor for the inventories.
Družba LuxSCS je v zameno za pravice do neopredmetenih sredstev, pridobljene na podlagi dogovora o delitvi stroškov, privolila v delitev nekaterih stroškov raziskav in razvoja, nastalih v okviru programa razvoja, oziroma „stroškov razvoja“ (ki vključujejo tudi „podizvajalčeve stroške razvoja“).
As explained in Recitals 108 and 109, LuxOpCo takes the strategic decisions concerning the merchandise and pricing (which are critical to the success of LuxOpCo's business), records the sales and costs associated herewith (see Table 3), and owns and assumes the inventory risks.
Po navedbah skupina Amazon ti stroški vključujejo stroške, povezane z razvojem izdelkov, tehnologije, obdelave naročil in neopredmetenih sredstev za trženje , ter splošne in administrativne izdatke in stroške za nakup pravic intelektualne lastnine, ki jih imata družbi A9 in ATI.
The EU Local Affiliates receive a different mark-up on their Applicable Costs for the services provided.
Delež stroškov razvoja, ki jih nosi družba LuxSCS na podlagi dogovora o delitvi stroškov, je bil določen glede na delež prometa skupine Amazon, ustvarjenega v Evropi, v svetovnem prometu celotne skupine v zadevnem letu.