natgillin/translations-raw huggingface dataset:
Under the terms of the understanding between the trade unions and the State, the employees in the Production Department, who at the time of the establishment of Mesta AS (i.e., on 1 January 2003) had 10 years or less left before retirement (that is, those who were 55 years or older), were granted the right to maintain their special retirement age of 65 years [41].
V skladu s pogoji dogovora, sklenjenega med sindikati in državo, je bila zaposlenim v Oddelku za gradnjo, ki jim je ob ustanovitvi družbe Mesta AS (tj. 1. januarja 2003) do upokojitve manjkalo deset let ali manj (tj. za tiste, ki so bili stari 55 let ali več), zagotovljena pravica, da ohranijo pravico do posebne upokojitvene starosti 65 let [41].
This arrangement was made possible by the fact that the employees were still members of SPK as described above.
Ta ureditev je bila mogoča zaradi dejstva, da so bili zaposleni še vedno zavarovanci SPK, kot je opisano zgoraj.
The State funding to Mesta AS covers the difference between the average costs of an ordinary pension scheme and the costs of maintaining the special retirement age.
Državno financiranje družbe Mesta AS zajema razliko med povprečnimi stroški običajnega sistema pokojninskega zavarovanja in stroški ohranjanja pravice do posebne upokojitvene starosti.
While the original cost estimate was about NOK 85 million [42] (including administration costs representing about 5 % of the total amount) total costs accrued by 30 June 2007 were NOK 26,5 million (excluding administration costs) [43].
Prvotna ocena stroškov je bila približno 85 milijonov NOK [42] (vključno z upravnimi stroški, ki obsegajo približno 5 % skupnega zneska), skupni stroški, nastali do 30. junija 2007, pa so obsegali 26,5 milijona NOK (brez upravnih stroškov) [43].
Early pension packages
Paketi predčasnega upokojevanja
The understanding between the trade unions and the State also states that during a three year period (as of 1 January 2003 until the end of 2005) Mesta AS could offer employees, transferred from the Production Department, an arrangement according to which they would be able to retire with pension at the age of 60 rather than the normal retirement age of 67 years [44].
V dogovoru med sindikati in državo je še navedeno, da bi lahko v triletnem obdobju (od 1. januarja 2003 do konca leta 2005) družba Mesta AS zaposlenim, premeščenim iz Oddelka za gradnjo, ponudila ureditev, po kateri bi se lahko upokojili pri upokojitveni starosti 60 let namesto pri običajni upokojitveni starosti 67 let [44].
Early pension could be offered at the discretion of the company based on an individual assessment of employees [45].
Družba bi lahko predčasno upokojitev ponudila po lastni presoji na podlagi individualne ocene zaposlenih [45].
The State funding to Mesta AS covers the difference between the average costs of an ordinary private pension scheme and the costs of offering early pension.
Državna sredstva, namenjena družbi Mesta AS, pokrivajo razliko med povprečnimi stroški običajnega zasebnega sistema pokojninskega zavarovanja in stroški ponujene predčasne upokojitve.
In legislative preparatory works the State funded costs of offering early pension arrangements (including administration costs representing about 5 % of total costs) were estimated to amount to NOK 911 million [46].
V pripravljalnih zakonodajnih aktih so bili stroški ponujenih ureditev za predčasno upokojitev, ki jih krije država (vključno z upravnimi stroški, ki obsegajo približno 5 % celotnih stroškov), ocenjeni na 911 milijonov NOK [46].
The Norwegian authorities have explained that about 470 employees made use of this arrangement and by 30 June 2007 the total costs accrued were NOK 691,9 million (excluding administration costs) [47].
Norveški organi so pojasnili, da se je za to ureditev odločilo približno 470 zaposlenih in da so do 30. junija 2007 skupni nastali stroški obsegali 691,9 milijona NOK (brez upravnih stroškov) [47].
Moving, commuting, maintenance of salary and renovation of machines
Selitev, prevoz na delo in z njega, ohranitev plač in obnova strojev
According to preparatory budgetary documents, this cost item covers costs for purposes of moving (‘flyttekostnader’); commuting (‘pendlergodtgjørelse’); maintenance of salary (‘bibehold av lønn’); and renovation of machines (‘maskiner–sanering’) [48].
V skladu s pripravljalnimi proračunskimi dokumenti ta stroškovna postavka zajema stroške za namene selitve („flyttekostnader“), prevoz na delo in z njega („pendlergodtgjørelse“), ohranitev plač („bibehold av lønn“) in za obnovo strojev („maskiner–sanering“) [48].
The Norwegian authorities have explained that it also involves costs related to moving offices (‘kontor–flyttekostnader’); moving maintenance and support offices (‘støttepunkter–flyttekostnader’); and transfer of archives (‘arkivoverføring’).
Norveški organi so pojasnili, da to vključuje tudi stroške, povezane s selitvijo uradov („kontor–flyttekostnader“), selitvijo uradov za vzdrževanje in podporo („støttepunkter–flyttekostnader“) ter prenosom arhivov („arkivoverføring“).
The State paid for the costs [50].
Stroške je poravnala država [50].
Moving: Costs accrued per January 2006: NOK 0,5 million
Selitev: nastali stroški, stanje januarja 2006: 0,5 milijona NOK
This item includes costs incurred in relation to relocating leading or administrative personnel in order to take up employment at Mesta AS.
Ta postavka vključuje stroške, ki so nastali v zvezi s premestitvijo vodilnega ali upravnega osebja zaradi zaposlitve v družbi Mesta AS.
As the personnel took up positions in different locations within Mesta AS than those where such personnel previously worked within the Public Road Administration, certain employees had to move domiciles to take up their new employment.
Ker se je osebje zaposlilo na delovnih mestih na lokacijah v družbi Mesta AS, ki so bile drugačne od tistih, kjer je bilo to osebje prej zaposleno v Upravi za javne ceste, so morali nekateri zaposleni spremeniti bivališče, če so želeli začeti delati na novem delovnem mestu.
Examples of costs include actual, documented moving costs (‘faktiske, legitimerte kostnader ved boligkjøp’), paid absence for purposes of moving (‘flyttepermisjon’) and travel costs in relation to inspections of new property (‘visningsreise’).
Primeri stroškov vključujejo dejanske, dokumentirane stroške selitve („faktiske, legitimerte kostnader ved boligkjøp“), plačano odsotnost zaradi selitve („flyttepermisjon“) in potne stroške v zvezi z ogledi novih nepremičnin („visningsreise“).
Commuting: Costs accrued per January 2006: NOK 6,7 million
Prevoz na delo in z njega: nastali stroški, stanje januarja 2006: 6,7 milijona NOK
This item also covers costs considered necessary to ensure that leading or administrative personnel took up employment within Mesta AS at premises far away from their domicile.
Ta postavka zajema tudi stroške, ki veljajo za potrebne za zagotovitev, da se je vodilno ali upravno osebje zaposlilo v družbi Mesta AS v prostorih, ki so daleč od njihovega bivališča.
Examples of costs include commuting costs between the domicile and work (‘hjemreise’), costs for double rent (‘Dekning av husleie’) [51] driving allowance between domicile and work (‘kjøregodtgjørelse’) and board allowance (‘kostgodtgjørelse’).
Primer stroškov vključuje stroške dnevnega prevoza iz kraja bivanja na delo in nazaj („hjemreise“), stroške dvojne najemnine („Dekning av husleie“) [51], potne stroške prevoza med krajem bivanja in krajem dela („kjøregodtgjørelse“) ter stroške prehrane („kostgodtgjørelse“).
Moving offices: Costs accrued per January 2006: NOK 7,8 million
Selitev uradov: nastali stroški, stanje januarja 2006: 7,8 milijona NOK
This item involves costs for moving from the offices of the Public Road Administration to the central headquarters and regional offices of Mesta AS.
Ta postavka vključuje stroške selitve iz uradov Uprave za javne ceste v sedež in regionalne urade družbe Mesta AS.
Examples of costs are cleaning out of old offices (‘Rydding og rengjøring av gamle kontorer’); packing office material up [52] and transporting it to the new offices (‘Pakking og transport’); preparation, furnishing and upgrading of new offices at Mesta AS (‘Klargjøring, innredning og oppgradering av nye kontorer’); as well as costs for the administration of moving activities (‘administrasjon av flyttning’).
Primeri stroškov so izpraznitev starih uradov („Rydding og rengjøring av gamle kontorer“), pakiranje pisarniškega materiala [52] in prevoz tega materiala v nove urade („Pakking og transport“), priprava, oprema in nadgradnja novih pisarn družbe Mesta AS („Klargjøring, innredning og oppgradering av nye kontorer“) ter stroški upravljanja selitvenih dejavnosti („administrasjon av flyttning“).
Moving of support and maintenance offices: Costs accrued per January 2006: NOK 40,2 million
Selitev uradov za podporo in vzdrževanje: nastali stroški, stanje januarja 2006: 40,2 milijona NOK
This item includes costs for purposes of moving from old offices to new local maintenance and support offices as well as reorganising former operation and support offices into new operation and support offices for Mesta AS.
Ta postavka vključuje stroške selitve iz starih v nove urade za vzdrževanje in podporo ter stroške reorganizacije prejšnjih v nove urade za obratovanje in podporo za družbo Mesta AS.
It includes the establishment of a new IT system which was necessitated by the fact that the Production Department had shared an IT system with other departments within the Public Road Administration.
Vključuje vzpostavitev novega sistema IT, ki je bil potreben, da je Oddelek za gradnjo sistem IT souporabljal z drugimi oddelki v Upravi za javne ceste.
Specific examples of costs are cleaning up of old operation and maintenance support offices (‘rydding og rengjøring av gamle driftsstøttepunkt’), packing office material up and transporting it to the new offices (‘pakking og transport’), preparation, furnishing and upgrading of new operation and maintenance support offices (‘Klargjøring, innredning og oppgradering av driftsstøttepunkt’) and administration of moving activities (‘administrasjon av flytting’).
Posebni primeri stroškov so ureditev starih podpornih uradov za obratovanje in vzdrževanje („rydding og rengjøring av gamle driftsstøttepunkt“), pakiranje pisarniškega materiala in prevoz tega materiala v nove urade („pakking og transport“), priprava, oprema in nadgradnja novih operativnih in vzdrževalnih podpornih uradov („Klargjøring, innredning og oppgradering av driftsstøttepunkt“) ter upravljanje selitvenih dejavnosti („administrasjon av flytting“).
Transfer of archives: Costs accrued per January 2006: NOK 7,2 million
Prenos arhivov: nastali stroški, stanje januarja 2006: 7,2 milijona NOK
This item includes costs for purposes of installing electronic and physical archives in Mesta AS.
Ta postavka vključuje stroške postavitve elektronskega in fizičnega arhiva v družbi Mesta AS.
It covers the costs involved in separating relevant archives from other irrelevant archives within the Public Road Administration as well as the costs related to the establishment of new archives in Mesta AS.
Zajema vse stroške, ki nastanejo zaradi ločevanja pomembnih arhivov od drugih nepomembnih arhivov v Upravi za javne ceste, in stroške, povezane z vzpostavitvijo novega arhiva v družbi Mesta AS.
Examples of costs included are the costs for assessing the extent of necessary resources for each archive (‘Ressursbehov pr. arkiv’), photocopying (‘kopiering’), transport (‘frakt’), preparation (‘klargjøring’) and quality assurance work (‘kvalitetssikring og sikkerhetsarbeid’).
Primeri vključenih stroškov so stroški za oceno obsega potrebnih virov za vsak arhiv („Ressursbehov pr. arkiv“), fotokopiranja („kopiering“), prevoza („frakt“), priprave („klargjøring“) in zagotavljanja kakovosti („vkvalitetssikring og sikkerhetsarbeid“).
Renovation of machines: Costs accrued per January 2006: NOK 20 million
Obnova strojev: nastali stroški, stanje januarja 2006: 20 milijonov NOK
Although this cost item would suggest that it covers costs related to repairing or renovating machines this is not the case.
Čeprav bi ta stroškovna postavka lahko napeljevala na misel, da vključuje stroške, povezane s popravili in obnovo strojev, to ne drži.
The authorities have explained that prior to the reform, the Production Department had carried out works in which context machinery and other equipment had been left at the building and restoration sites [53].
Organi so pred reformo pojasnili, da je Oddelek za gradnjo izvajal dela, v okviru katerih so stroje in drugo opremo puščali na gradbiščih in krajih prenavljanja [53].
Hence this cost item consisted of the residual liability of previous work contracts and involved cleaning up of sites (‘opprydding’) and removing, scrapping and transporting unnecessary machinery (‘fjerning, skroting, og fraktkostnader’).
Zato je ta stroškovna postavka zajemala preostalo odgovornost iz prejšnjih pogodb o delu in vključevala ureditev lokacij („opprydding“) ter odstranitev, razrez in prevoz nepotrebnih strojev („fjerning, skroting, og fraktkostnader“).
The machines to be removed were old, wrecked, and not of any use for the business and did therefore not form part of any value assessment of the machines (or the business as a whole) [54].
Stroji, ki jih je bilo treba odstraniti, so bili stari, uničeni ali neuporabni za podjetje, zato niso bili vključeni v oceno vrednosti strojev (ali podjetja kot celote) [54].
The Norwegian authorities have explained that Mesta AS assigned part of the work to sub contractors on commercial terms.
Norveški organi so pojasnili, da je družba Mesta AS del teh dejavnosti pod komercialnimi pogoji dodelila podizvajalcem.
The other part of the work was carried out by Mesta AS itself at an hourly cost based rate (exclusive of profit margin) which was therefore lower than the market rate for similar work at the time [55].
Preostali del dejavnosti je družba Mesta AS opravila sama po stroškovni postavki na uro (brez stopnje dobička), ki je bila tako nižja od takratne tržne stopnje za podobno delo [55].
The Norwegian authorities have submitted documentation listing bills from sub contractors and the prices charged by Mesta AS itself [56].(v) Compensation for salary
Norveški organi so predložili dokumentacijo, v kateri so bili navedeni računi podizvajalcev in cene, ki jih je obračunala družba Mesta AS [56].(v) Nadomestilo plače
The cost item of compensation for salary (‘ventelønn’) does not form part of what the Norwegian authorities would refer to as ‘restructuring costs’.
Stroškovna postavka nadomestila plače („ventelønn“) ni del tistega, kar bi norveški organi imenovali „stroški prestrukturiranja“.
Nonetheless the compensation for salary formed part of the incentives offered to encourage employees to transfer to Mesta AS.
Vendar je bilo nadomestilo plače del ponujenih spodbud, da bi se zaposleni lažje odločili za premestitev v družbo Mesta AS.
It should be viewed in the light of the need to reduce the size of the work force.
Obravnavati bi ga bilo treba ob upoštevanju potrebe po zmanjšanju števila delavcev.
While the employees transferred from the Production Department lost their civil servant status, certain specific rights derived from this status were nonetheless maintained for a limited period.
Zaposleni, ki so bili premeščeni z Oddelka za gradnjo, so izgubili status državnega uradnika, nekatere posebne pravice, ki izhajajo iz tega statusa, pa so se vendarle ohranile za določen čas.
Certain of these rights are regulated in the Mesta Act [57].
Nekatere od teh pravic ureja zakon Mesta [57].
Section 4 of the Mesta Act provides that during a period of three years after commencing employment in Mesta AS on 1 January 2003 employees who are subsequently dismissed and meet certain conditions (for example minimum employment of one year) have the right to be offered an appropriate position within the state administration (‘fortrinnsrett til annen statlig stilling’) or, if a position cannot be offered, the right to receive compensation for salary (‘ventelønn’).
Oddelek 4 zakona Mesta določa, da imajo v treh letih po zaposlitvi v družbi Mesta AS zaposleni, ki so pozneje odpuščeni in izpolnjujejo nekatere pogoje (na primer: da so bili zaposleni najmanj eno leto), s 1. januarjem 2003 pravico, da se jim ponudi ustrezno delovno mesto v državni upravi („fortrinnsrett til annen statlig stilling“), ali pravico do nadomestila plače („ventelønn“), če takega delovnega mesta ni mogoče ponuditi.
Compensation for salary is regulated by the Act on civil servants [58].
Nadomestilo plače je urejeno z zakonom o državnih uradnikih [58].
It is an arrangement whereby civil servants who have been given notice for reasons of redundancy and who have not been offered another suitable job will (subject to the conditions and time limitations set out in the Act) be entitled to 2/3 of the salary as of the date on which notice was given.Although the costs relating to compensation for salary initially formed part of the restructuring costs the Ministry of Labour later decided that the estimated costs should rather be taken into account when identifying the size of the equity of Mesta AS.
Gre za ureditev, po kateri so državni uradniki, ki so bili odpuščeni kot presežni delavci in ki jim ni bilo ponujeno drugo primerno delovno mesto (v skladu s pogoji in časovnimi omejitvami, ki jih določa zakon), upravičeni do dveh tretjin plače od datuma, ko so bili odpuščeni.Čeprav so bili stroški, povezani z nadomestilom plače, prvotno del stroškov prestrukturiranja, je Ministrstvo za delo pozneje odločilo, da bi bilo ocenjene stroške bolje upoštevati pri ugotavljanju zneska trajnega kapitala družbe Mesta AS.
In other words, the means to finance the relevant costs would be injected by the State in Mesta AS as equity [59].
Povedano drugače, sredstva za financiranje ustreznih stroškov bi v obliki trajnega kapitala v družbo Mesta AS vložila država [59].
The rationale for this approach was that funding through equity should result in a more careful use of dismissals as a reorganisation tool in the new company.
Ta pristop temelji na razmisleku, da naj bi financiranje s trajnim kapitalom prispevalo k previdnejši uporabi odpuščanj kot orodja za reorganizacijo v novi družbi.
Instead, more use should be made of other (cheaper) reorganisation instruments, such as leave of absence with reduced pay and pension packages etc.
Namesto tega naj bi več uporabljali druge (cenejše) instrumente reorganizacije, kot so odobrena odsotnost z dela z nižjim plačilom, pokojninski paketi itd.
While it was originally foreseen that 450 employees would be covered by the compensation for salary scheme with total costs of about NOK 512 million [60], this estimate was updated in October 2002 and changed to 150 employees with total costs of approximately NOK 150 million [61].
Prvotno je bilo predvideno, da naj bi bilo v shemo nadomestil plač zajetih 450 zaposlenih s skupnimi stroški približno 512 milijonov NOK [60], ta ocena pa je bila oktobra 2002 posodobljena in spremenjena na 150 zaposlenih s skupnimi stroški približno 150 milijonov NOK [61].
Hence, it was the latter amount which was taken into account when determining the equity of Mesta AS.In order to keep costs down Mesta AS made use of the following (cheaper) alternative workforce reducing instruments [62].
Zato je bil pri določanju trajnega kapitala družbe Mesta AS upoštevan drugi znesek.Da bi omejila stroške, je družba Mesta AS uporabila naslednje (cenejše) alternativne instrumente za zmanjševanje števila delavcev [62].
Nonetheless, the Norwegian authorities have explained that the combined costs for such measures and compensation for salary total NOK 359 million (of which NOK 255,1 million had been spent by 21 December 2008) and exceeds therefore by far the amount injected to cover such costs:
Vendar so norveški organi pojasnili, da so skupni stroški za take ukrepe in nadomestilo plače obsegali 359 milijonov NOK (od katerih so 255,1 milijona NOK porabili do 21. decembra 2008), in tako precej presegli znesek, vložen za pokritje takih stroškov:
Termination packages which is an arrangement according to which employees terminate employment without benefiting from compensation for salary in return for receiving up to a years salary as well as financial assistance to find other employment.
Paketi prenehanja so ureditev, v skladu s katero zaposleni prekinejo zaposlitev, ne da bi se jim priznala pravica do nadomestila plače, v zameno pa prejmejo znesek največ enoletne plače in finančno pomoč za iskanje druge zaposlitve.
Pension packages is an arrangement whereby employees at the age of 62 will terminate employment in return for being guaranteed 66 % of the salary until the retirement age at 67 years and the right to continue to earn normal pension rights during this period.
Pokojninski paketi so ureditev, v skladu s katero zaposlenim, ki dopolnijo 62 let, delovno razmerje preneha, v zameno pa jim je zagotovljenih 66 % plače, dokler ne dopolnijo 67 let, in pravica, da v tem obdobju pridobijo običajne pokojninske pravice.
Leave of absence with reduced salary is an arrangement to induce employees who would acquire the right to receive early pension (at the age of 60) between 2003 and 2005 to terminate before by offering such employees to terminate immediately in return for paying them 66 % of the salary up to the point in time at which they would have acquired the right to early pension.
Odobrena odsotnost z dela z nižjo plačo je ureditev, v skladu s katero se spodbuja zaposlene, ki bi pridobili pravico do prejemanja pokojnine iz naslova predčasne upokojitve (pri 60 letih) med letoma 2003 in 2005, da delovno razmerje prekinejo prej, tako da se jim ponudi, da razmerje prekinejo nemudoma, v zameno pa se jim izplačuje 66 % plače do trenutka, ko pridobijo pravico do predčasne upokojitve.
VALUE OF MACHINERY AND EQUIPMENT (‘MACHINERY’) AND REAL ESTATE AND BUILDINGS (‘REAL ESTATE’) IN THE OPENING BALANCE
VREDNOST STROJEV IN OPREME („STROJI“) TER NEPREMIČNIN IN STAVB („NEPREMIČNINE“) V ZAČETNI BILANCI
The following provides an overview of the process of establishing the value of the fixed assets in the final opening balance of Mesta AS.
Sledi pregled postopka določanja vrednosti osnovnih sredstev v končni začetni bilanci družbe Mesta AS.
For purposes of this process two auditors were engaged: Ernst & Young, was engaged by the Public Road Administration in order to establish the new company while the Ministry of Transport and Communication engaged Deloitte & Touche in order to undertake a quality check of the value assessment of the assets and the proposal for an opening balance as well as verifying the process, methods and principles applied in this context.
Za ta postopek sta bili najeti dve revizijski družbi: Uprava za javne ceste je najela družbo Ernst & Young, da oceni vrednost nove družbe, Ministrstvo za promet in komunikacije pa je najelo družbo Deloitte & Touche, da opravi nadzor kakovosti ocene vrednosti sredstev in predloga za začetno bilanco ter preveri postopek, metode in načela, ki so bili uporabljeni v tem okviru.
Subsequently, Ernst & Young became the auditor of Mesta AS.
Družba Ernst & Young je pozneje postala revizor družbe Mesta AS.
In brief, in May 2002 the auditors commenced assessing the value of the assets based on the simulated continuity principle (i.e., reconstructed book value) but changed the evaluation principle to ‘real value’ in August 2002.
Na kratko, maja 2002 so revizorji začeli ocenjevati vrednost sredstev na podlagi načela simulirane kontinuitete (tj. rekonstruirane knjigovodske vrednosti), vendar so avgusta 2002 načelo vrednotenja spremenili in začeli uporabljati „realno vrednost“. Opravljene so bile posamezne (in skupinske) ocene glede strojev in nepremičnin (kar je podrobno opisano v oddelku 2.3.1).
The discounted cash flow showed that the total value of the business (i.e., the operational capital) was less than the value resulting from individual asset assessments.
Diskontirani denarni tok je pokazal, da je bila skupna vrednost podjetja (tj. angažiranih sredstev) nižja od vrednosti, dobljene iz posameznih ocen vrednosti.