natgillin/translations-raw huggingface dataset:
confirmation, prior to each payment, of the satisfactory implementation of each stage in the restructuring plan, in accordance with the planned timetable; or
Vsaka dejansko dodeljena pomoč v obdobju prestrukturiranja, vključno s pomočjo, dodeljeno v skladu z odobreno shemo, mora biti posamično priglašena organu, če ta v času odločanja o pomoči za prestrukturiranje ni bil obveščen o tem.
its approval, prior to each payment, after verification that the plan is being satisfactorily implemented.
Nadzorni organ zagotovi, da dodelitev pomoči iz odobrenih shem ne more zaobiti zahtev teh smernic.
Where restructuring aid has been approved, the Contracting Party concerned may, during the restructuring period, ask the Authority to agree to changes to the restructuring plan and the amount of the aid.
Poročanje in spremljanje
The Authority may allow such changes where they meet the following conditions:
V skladu s Protokolom 3 morajo pogodbenice Nadzornemu organu predložiti letna poročila.
the revised plan must still show a return to viability within a reasonable time scale;
Navedena letna poročila se objavijo na spletišču Nadzornega organa.
if the restructuring costs are increased, the own contribution must increase correspondingly;
Nadzorni organ lahko pri sprejetju odločitve v skladu s temi smernicami določi dodatne obveznosti poročanja v zvezi z dodeljeno pomočjo, da preveri, ali je bil njegov sklep o odobritvi ukrepa pomoči spoštovan.
if the amount of the aid is increased, measures to limit distortions of competition must be more extensive than those initially imposed;
V nekaterih primerih lahko Nadzorni organ zahteva določitev skrbnika za spremljanje oz. skrbnika za odprodajo ali obeh, da se zagotovi upoštevanje vseh pogojev in obveznosti v zvezi z odobritvijo pomoči.
if the proposed measures to limit distortions of competition are more limited than those initially imposed, the amount of the aid must be correspondingly reduced;
Ustrezni ukrepi Izčlena 1(1) dela i Protokola 3
the new timetable for implementation of the measures to limit distortions of competition may be delayed with respect to the timetable initially adopted only for reasons outside the beneficiary's or the Contracting Party's control: if that is not the case, the amount of the aid must be correspondingly reduced.
Pogodbenice so pozvane, naj dajo izrecno brezpogojno soglasje ustreznim ukrepom, predlaganim v točki 133, v dveh mesecih od datuma objave teh smernic na spletišču Nadzornega organa.
If the conditions imposed by the Authority or the commitments given by the Contracting Party are relaxed, the amount of aid must be correspondingly reduced or other conditions may be imposed.
Če katera koli pogodbenica ne bo odgovorila, bo Nadzorni organ predvideval, da zadevna pogodbenica ne soglaša s predlaganimi ukrepi.
Should the Contracting Party concerned introduce changes to an approved restructuring plan without duly informing the Authority, or should the beneficiary depart from the approved restructuring plan, the Authority will initiate proceedings under Article 4(4) in Part II of Protocol 3, as provided for by Article 16 in Part II of Protocol 3 (misuse of aid), without prejudice to Article 23 in Part II of Protocol 3 and to the possibility of an action before the EFTA Court pursuant to Article 1(2) in Part I of Protocol 3.
Datum uporabe in trajanje
Where restructuring aid is examined under these guidelines, the grant of any other aid during the restructuring period, even in accordance with a scheme that has already been authorised, is liable to influence the Authority's assessment concerning the necessary extent of the measures to limit distortions of competition.
Nadzorni organ bo te smernice uporabljal z učinkom od datuma sprejetja do 31. decembra 2020.
Therefore, notifications of restructuring aid must indicate all other aid of any kind which is planned to be granted to the beneficiary during the restructuring period, unless it is covered by the de minimis rule or by exemption regulations.
Priglasitve, ki jih bo Nadzorni organ evidentiral pred datumom sprejetja, bodo pregledane po merilih, ki veljajo ob priglasitvi.
The Authority shall take such aid into account when assessing the restructuring aid.
Nadzorni organ bo preveril združljivost kakršne koli pomoči za reševanje ali prestrukturiranje, ki je bila dodeljena brez njegove odobritve in je zato v nasprotju s členom 1(3) dela I Protokola 3, z delovanjem Sporazuma EGP na podlagi teh smernic, če je del pomoči ali vsa pomoč dodeljena po objavi smernic na spletišču Nadzornega organa.
Any aid actually granted during the restructuring period, including aid granted in accordance with an approved scheme, must be notified individually to the Authority to the extent that the latter was not informed thereof at the time of its decision on the restructuring aid.
V vseh drugih primerih bo pomoč proučil na podlagi smernic, veljavnih ob dodelitvi pomoči.
The Authority shall ensure that the grant of aid under approved schemes is not liable to circumvent the requirements of these guidelines.
Ne glede na določbe točk 136, 137 in 138 bo Nadzorni organ pri proučitvi pomoči za ponudnike storitev splošnega gospodarskega pomena v težavah uporabljal določbe iz poglavja 5, ne glede na to, kdaj je bila navedena pomoč priglašena ali dodeljena.
Reporting and monitoring
Kadar Nadzorni organ na podlagi odstavka 9 okvira storitev splošnega gospodarskega pomena v okviru teh smernic prouči katero koli pomoč, dodeljeno ponudniku storitev splošnega gospodarskega pomena v težavah do 31. januarja 2012, bo tako pomoč štel za združljivo z delovanjem Sporazuma EGP, če je v skladu z določbami okvira storitev splošnega gospodarskega pomena, razen odstavkov 9, 14, 19, 20, 24, 39 in 60.
In accordance with Protocol 3, Contracting Parties must submit annual reports to the Authority.
Formula temelji na poslovnih rezultatih upravičenca (EBIT, dobičku pred obrestmi in davki), doseženih v letu pred dodelitvijo/priglasitvijo pomoči (označeno s ‚t‘).
When adopting a decision under these guidelines the Authority may impose additional reporting obligations regarding the aid granted in order to be able to check whether the decision approving the aid measure has been respected.
Od vsote se odštejejo še spremembe v obratnih sredstvih.
In certain cases, the Authority may require the appointment of a monitoring trustee, a divestment trustee or both, to ensure compliance with any conditions and obligations linked to the approval of the aid.
Spremembe v obratnih sredstvih se izračunajo kot razlika med gibljivimi sredstvi in kratkoročnimi obveznostmi [2] za zadnja zaključena obračunska obdobja.
Appropriate measures as referred to in Article 1(1) in Part I of Protocol 3
Podobno je treba jasno navesti vse določbe na ravni poslovnega rezultata, rezultat pa ne bi smel vsebovati takšnih določb.
Pursuant to Article 62(1) of the EEA Agreement and Article 1(1) in Part I of Protocol 3, the Authority proposes that Contracting Parties amend, where necessary, their existing aid schemes in order to bring them into line with these guidelines no later than 1 February 2015.
Namen formule je ocenitev negativnega denarnega toka iz poslovanja upravičenca v letu pred uporabo pomoči (ali pred dodelitvijo pomoči v primeru nepriglašenih pomoči).
The Authority will make authorisation of any future scheme conditional on compliance with those provisions.
S polovico tega zneska bi moral upravičenec poslovati šest mesecev.
Contracting Parties are invited to give their explicit unconditional agreement to the appropriate measures proposed in point 133 within 2 months from the date of publication of these guidelines on the Authority's website.
Zato se za namene točke 60 rezultat izračuna deli z dve.
In the absence of a reply from any of the Contracting Parties, the Authority will assume that the Contracting Party in question does not agree with the proposed measures.
Za namene točke 117 je treba rezultat izračuna pomnožiti z 1,5.
Date of application and duration
Ta formula se lahko uporablja samo, če je rezultat negativen znesek.
The Authority will apply these guidelines with effect from the date of adoption until 31 December 2020.
Če je rezultat izračuna pozitiven znesek, je treba predložiti podrobno razlago, ki dokazuje, da gre za podjetje v težavah v skladu z opredelitvijo v točki 20.
In all other cases it will conduct the examination on the basis of the guidelines which applied at the time the aid was granted.
EUR)
Notwithstanding the provisions of points 136, 137 and 138, the Authority will apply the provisions of Chapter 5 from the date of adoption when examining aid to SGEI providers in difficulty, regardless of when that aid was notified or granted.
Amortizacija (mio.
Where, by virtue of paragraph 9 of the SGEI Framework, the Authority examines under these guidelines any aid granted before 31 January 2012 to an SGEI provider in difficulty, it will deem such aid to be compatible with the functioning of the EEA Agreement if it complies with the provisions of the SGEI Framework, with the exception of paragraphs 9, 14, 19, 20, 24, 39 and 60.
EUR)
ANNEX I
Bilanca stanja (mio.
FORMULA [1] FOR CALCULATION OF THE MAXIMUM AMOUNT OF RESCUE AID OR TEMPORARY RESTRUCTURING SUPPORT PER 6-MONTH PERIOD
EUR)
The formula is based on the operating results of the beneficiary (EBIT, earnings before interest and taxes) recorded in the year before granting/notifying the aid (indicated as t).
december, t
To this amount depreciation has been added back.
december, t – 1
Then changes in working capital must be subtracted from the total.
Gibljiva sredstva
The change in working capital is calculated as the change in the difference between the current assets and current liabilities [2] for the latest closed accounting periods.
Denarna sredstva ali njihovi ustrezniki
Similarly, any provisions at the level of the operating result will need to be clearly indicated and the result should not include such provisions.
Terjatve
The formula aims at estimating the negative operating cash flow of the beneficiary in the year preceding the application for the aid (or before award of the aid in the case of non-notified aid).
Zaloge
Half of this amount should keep the beneficiary in business for a 6-month period.
Vnaprej plačani odhodki
Thus the result of the formula has to be divided by 2 for the purposes of point 60.
Druga gibljiva sredstva
For the purposes of point 117, the result of the formula has to be multiplied by 1,5.
Gibljiva sredstva skupaj
This formula can only be applied where the result is a negative amount.
Kratkoročne obveznosti
If it leads to a positive result, a detailed explanation will need to be submitted demonstrating that the beneficiary is an undertaking in difficulty as defined in point 20.
Obveznosti iz poslovanja
Example:
Vnaprej vračunani odhodki
Earnings before interest and taxes (EUR million)
Odloženi prihodki
Depreciation (EUR million)
Kratkoročne obveznosti skupaj
Balance sheet (EUR million)
Obratna sredstva
31 December, t
Spremembe v kratkoročnih sredstvih
31 December, t – 1
[– 12 + 2 – 30]/2 = – 20 mio.
Current assets
EUR.
Cash or equivalents
Ker je rezultat izračuna višji od 10 milijonov EUR, se hitri postopek iz točke 121 ne sme uporabiti.
Accounts receivable
Če je poleg tega v tem primeru znesek pomoči za reševanje višji od 20 milijonov EUR ali če je znesek začasne podpore za prestrukturiranje višji od 60 milijonov EUR, mora biti znesek pomoči ustrezno utemeljen s predložitvijo načrta za likvidnost, v katerem so opredeljene likvidnostne potrebe upravičenca.
Inventories
Dobičku pred obrestmi in davki (EBIT) je treba dodati amortizacijo v istem obdobju in spremembe v obratnih sredstvih v obdobju dveh let (leto pred uporabo in leto pred tem), rezultat pa nato deliti z dve, da se določi znesek za šest mesecev.
Prepaid expenses
Gibljiva sredstva: likvidna sredstva, terjatve (obveznosti strank in dolžnikov), druga gibljiva sredstva in vnaprej plačani izdatki, zaloge.
Other current assets
Kratkoročne obveznosti: finančni dolg, obveznosti (do dobaviteljev in upnikov) in druge kratkoročne obveznosti, odloženi prihodki, druge pasivne časovne razmejitve, davčne obveznosti.
Total current assets
PRILOGA II
Current liabilities
OKVIREN VZOREC ZA NAČRT PRESTRUKTURIRANJA
Accounts payable
Ta priloga določa okvirno kazalo vsebine načrta prestrukturiranja, da bodo lahko pogodbenice in Nadzorni organ čim učinkoviteje pripravili in pregledali načrte prestrukturiranja.
Accrued expenses
Spodaj navedene informacije ne posegajo v podrobnejše zahteve iz smernic glede vsebine načrta prestrukturiranja in drugih zadev, ki jih mora zadevna pogodbenica dokazati.
Deferred income
Opis upravičenca
Total current liabilities
Opis trga ali trgov, na katerem ali katerih posluje upravičenec
Working capital
Prikaz socialnih težav, ki naj bi jih pomoč preprečila, ali nedelovanja trga, ki naj bi ga obravnavala, ter primerjava z verjetnim alternativnim scenarijem, ki ne vključuje državne pomoči, pri čemer ta primerjava dokazuje, da v primeru alternativnega scenarija želenega cilja ali ciljev ne bi bilo mogoče doseči ali pa bi jih bilo mogoče doseči le delno
Change in working capital
Opis virov težav upravičenca (vključno z oceno vloge vseh pomanjkljivosti v poslovnem modelu upravičenca ali sistemu vodenja podjetja pri povzročitvi navedenih težav ter obsega, v katerem bi se bilo težavam mogoče izogniti z ustreznimi in pravočasnimi ukrepi vodstva) ter analiza prednosti, pomanjkljivosti, priložnosti in nevarnosti (SWOT)
[– 12 + 2 – 30]/2 = – EUR 20 million.
Opis možnih načrtov za odpravo težav upravičenca ter primerjava navedenih načrtov v smislu zahtevanega zneska državne pomoči in predvidenih rezultatov navedenih načrtov
As the outcome of the formula is higher than EUR 10 million, the accelerated procedure described in point 121 cannot be used.
Opis posredovanja države, podrobnosti o vsakem državnem ukrepu (vključno z obliko, zneskom in nadomestilom za vsak ukrep) ter dokaz, da so izbrani instrumenti državne pomoči ustrezni za reševanje zadevnih težav
In addition, in this example, if the amount of rescue aid exceeds EUR 20 million or the amount of temporary restructuring support exceeds EUR 60 million, the amount of aid must be duly justified by the provision of a liquidity plan setting out the beneficiary's liquidity needs.
Opis postopka za izvajanje izbranega načrta, da bi se obnovila dolgoročna sposobnost preživetja upravičenca v razumnem časovnem okviru (načeloma največ tri leta), vključno s časovnim razporedom ukrepov in izračunom stroškov vsakega ukrepa
To EBIT must be added back depreciation in the same period plus the changes in working capital over a 2-year period (year before the application and preceding year), divided by two to determine an amount over 6 months.
Poslovni načrt z opredelitvijo finančnih napovedi za naslednjih pet let in dokazom o obnovi dolgoročne sposobnosti preživetja
Current assets: liquid funds, receivables (client and debtor accounts), other current assets and prepaid expenses, inventories.
Dokaz obnove sposobnosti preživetja na podlagi izhodiščnega in neugodnega scenarija, predstavitev in utemeljitev na podlagi tržne raziskave uporabljenih predpostavk in analiza občutljivosti
Current liabilities: financial debt, trade accounts payable (supplier and creditor accounts) and other current liabilities, deferred income, other accrued liabilities, tax liabilities.
Predlagani ukrepi za lastni prispevek in porazdelitev bremena
ANNEX II
Predlagani ukrepi za omejevanje izkrivljanja konkurence
Indicative model restructuring plan
Te smernice so skladne s Smernicami Evropske komisije o državni pomoči za reševanje in prestrukturiranje nefinančnih podjetij v težavah, ki so bile sprejete 9. julija 2014 (UL C 249, 31.7.2014, str. 1).
This Annex sets out an indicative table of contents for a restructuring plan, to assist Contracting Parties and the Authority in preparing and reviewing restructuring plans as efficiently as possible.
Odločba št. 4/94/COL (UL L 231, 3.9.1994, str. 1, in Dopolnilo EGP št. 32, 3.9.1994, str. 1).
The information set out below is without prejudice to the more detailed requirements set out in the guidelines concerning the content of a restructuring plan and the other matters to be demonstrated by the Contracting Party concerned.
Veljavnost teh smernic je bila prvič podaljšana do 31. decembra 1998, nato pa do 31. decembra 1999.
Description of the beneficiary
Odločba št. 329/99/COL (UL L 274, 26.10.2000, str. 1, in Dopolnilo EGP št. 48, 26.10.2000, str. 14).
Description of the market or markets where the beneficiary operates
Odločba št. 305/04/COL (UL L 107, 28.4.2005, str. 28, in Dopolnilo EGP št. 21, 28.4.2005, str. 1).
Demonstration of the social hardship that the aid aims to prevent or the market failure that it aims to address, comparison with a credible alternative scenario not involving State aid, demonstrating how such objective or objectives would not be attained, or would be attained to a lesser degree, in the case of the alternative scenario
Odločba št. 433/09/COL (UL L 48, 25.2.2010, str. 27, in Dopolnilo EGP št. 9, 25.2.2010, str. 12).
Description of the sources of the beneficiary's difficulties (including an assessment of the role of any flaws in the beneficiary's business model or corporate governance system in causing those difficulties and the extent to which the difficulties could have been avoided through appropriate and timely management action) and SWOT analysis
Odločba št. 438/12/COL (UL L 190, 11.7.2013, str. 91, in Dopolnilo EGP št. 40, 11.7.2013, str. 15).
Description of possible plans to remedy the beneficiary's problems and comparison of those plans in terms of the amount of State aid required and the anticipated results of those plans
Sporočilo Komisije Evropskemu parlamentu, Svetu, Evropskemu ekonomsko-socialnemu odboru in Odboru regij: Posodobitev področja državnih pomoči EU (COM(2012) 209 final).
Description of the State intervention, full details of each State measure (including the form, amount and remuneration of each measure) and demonstration that the State aid instruments chosen are appropriate to the issues that they are intended to address
Sporočilo Komisije: EVROPA 2020 – Strategija za pametno, trajnostno in vključujočo rast (COM(2010) 2020 final).
Outline of the process for implementing the preferred plan with a view to restoring the beneficiary's long-term viability within a reasonable timescale (in principle, not to exceed 3 years), including a timetable of actions and a calculation of the costs of each action
Sporočilo Komisije Evropskemu parlamentu, Svetu in Evropskemu ekonomsko-socialnemu odboru: Novi evropski pristop k poslovnemu neuspehu in insolventnosti (COM(2012) 742 final).
Business plan setting out financial projections for the next 5 years and demonstrating the return to long-term viability
Glej tudi Priporočilo Komisije z dne 12. marca 2014 o novem pristopu k poslovnemu neuspehu in insolventnosti (C(2014) 1500 final), zlasti uvodno izjavo 12.
Demonstration of the return to viability under both a baseline and a pessimistic scenario, presentation and justification on the basis of a market survey of the assumptions used and sensitivity analysis
V teh smernicah imajo pojmi ‚MSP‘, ‚malo podjetje‘ in ‚srednje podjetje‘ pomen, kot jim ga dodeljuje Priporočilo Komisije 2003/361/ES z dne 6. maja 2003 o opredelitvi mikro, malih in srednjih podjetij (UL L 124, 20.5.2003, str. 36).
Proposed own contribution and burden-sharing measures
Smernice Nadzornega organa o pomoči za mikro, mala in srednja podjetja (MSP), ki so bile sprejete z Odločbo 94/06/COL (UL L 36, 5.2.2009, str.
Proposed measures to limit distortions of competition
62), vključujejo opredelitev iz Priporočila Komisije.
These guidelines correspond to the European Commission guidelines on State aid for rescuing and restructuring non-financial undertakings in difficulty adopted on 9 July 2014 (OJ C 249, 31.7.2014, p. 1).
‚Veliko podjetje‘ pomeni podjetje, ki ni MSP.
Decision No 4/94/COL (OJ L 231, 3.9.1994, p. 1, and EEA Supplement No 32, 3.9.1994, p. 1).
V teh smernicah so v izogib diskriminaciji med javnim in zasebnim lastništvom podjetij ‚manjša podjetja v državni lasti‘ gospodarske enote, ki lahko samostojno odločajo in bi se uvrstila med mala ali srednja podjetja v skladu s Priporočilom 2003/361/ES, če ne bi 25 % ali več kapitala ali glasovalnih pravic neposredno ali posredno, skupaj ali posamezno nadziral eden ali več javnih organov.
The validity of these guidelines was first extended to 31 December 1998 and thereafter to 31 December 1999.
Sklep Sveta 2010/787/EU z dne 10. decembra 2010 o državnih pomočeh za lažje zaprtje nekonkurenčnih premogovnikov (UL L 336, 21.12.2010, str. 24).
Decision No 329/99/COL (OJ L 274, 26.10.2000, p. 1, and EEA Supplement No 48, 26.10.2000, p. 14).
UL L 336, 21.12.2010, str. 24.
Decision No 305/04/COL (OJ L 107, 28.4.2005, p. 28, and EEA Supplement No 21, 28.4.2005, p. 1).
Uredba Sveta (ES) št. 1407/2002 z dne 23. julija 2002 o državni pomoči za premogovništvo (UL L 205, 2.8.2002, str. 1).
Decision No 433/09/COL (OJ L 48, 25.2.2010, p. 27, and EEA Supplement No 9, 25.2.2010, p. 12).
Odločba Komisije št. 3632/93/ESPJ z dne 28. decembra 1993 o določitvi pravil Skupnosti za državno pomoč za premogovništvo (UL L 329, 30.12.1993, str. 12).
Decision No 438/12/COL (OJ L 190, 11.7.2013, p. 91, and EEA Supplement No 40, 11.7.2013, p. 15).
Glej odločitve Komisije v zadevah N 175/10 – Slovenija, SA 33013 – Poljska, N 708/07 – Nemčija, SA 33033 – Romunija in SA 33861 – Madžarska.
Communication from the Commission to the European Parliament, the Council, the European Economic and Social Committee and the Committee of the Regions on EU State aid modernisation (SAM), COM(2012) 209 final.
Kot je opredeljeno v Sklepu 2010/787/EU.
Communication from the Commission: EUROPE 2020 — A strategy for smart, sustainable and inclusive growth, COM(2010) 2020 final.
Kot je opredeljeno v Prilogi II k Smernicam o regionalni državni pomoči za obdobje 2014–2020, Odločba št. 407/13/COL (UL L 166, 5.6.2014, str. 44, in Dopolnilo EGP št. 33, 5.6.2014, str. 1).
Communication from the Commission to the European Parliament, the Council and the European Economic and Social Committee: A new European approach to business failure and insolvency, COM(2012) 742 final.
Smernice o uporabi pravil o državni pomoči za podporne ukrepe v korist bank v okviru finančne krize od 1. decembra 2013 dalje (v nadaljnjem besedilu: Smernice o bančništvu), Odločba št. 464/13/COL (UL L 264, 4.9.2014, str.
See also Commission Recommendation of 12.3.2014 on a new approach to business failure and insolvency, C(2014) 1500 final, in particular recital 12.
6).
For the purposes of these guidelines, “SME”, “small enterprise” and “medium-sized enterprise” have the meanings given to those terms in Commission Recommendation 2003/361/EC of 6 May 2003 concerning the definition of micro, small and medium-sized enterprises (OJ L 124, 20.5.2003, p. 36).
Posebna tovrstna pravila obstajajo za sektor železniškega tovornega prometa – glej Smernice o državnih pomočeh za prevoznike v železniškem prometu, Odločba št. 788/08/COL (UL L 105, 21.4.2011, str. 32, in Dopolnilo EGP št. 23, 21.4.2011, str. 1).
The Authority Guidelines on aid to micro, small and medium-sized enterprises (SMEs), adopted by Decision 94/06/COL (OJ L 36, 5.2.2009, p. 62), incorporate the definition set out in the Commission Recommendation.
To zlasti velja za vrste podjetij, navedene v Prilogi I k Direktivi 2013/34/EU Evropskega parlamenta in Sveta z dne 26. junija 2013 o letnih računovodskih izkazih, konsolidiranih računovodskih izkazih in povezanih poročilih nekaterih vrst podjetij, spremembi Direktive 2006/43/ES Evropskega parlamenta in Sveta ter razveljavitvi direktiv Sveta 78/660/EGS in 83/349/EGS (UL L 182, 29.6.2013, str. 19).
A “large undertaking” means an undertaking that is not an SME.
Kadar je ustrezno, ‚delniški kapital‘ vključuje vse kapitalske rezerve.