COMMISSION DECISION
of 15 December 2009
on State aid C 21/05 (ex PL 45/04) which Poland plans to implement for Poczta Polska as compensation of universal postal service obligations
(notified under document C(2009) 9962)
(Only the Polish text is authentic)
(Text with EEA relevance)
(2010/815/EU)
I.
PROCEDURE
II.
DETAILED DESCRIPTION
II.1.
The beneficiary
II.2.
The universal postal service entrusted to PP
II.3.
The measure under assessment
III.
COMMENTS FROM INTERESTED PARTIES
IV.
COMMENTS FROM POLAND
IV.1.
Information provided
IV.2.
PP’s accounting system
IV.2.1.
System of allocation of costs
PP’s accounting model
IV.2.2.
System of allocation of revenues
IV.2.3.
Data on costs and revenues for PP’s three service categories
IV.3.
Additional assurance on the adequacy of the accounting system
IV.4.
Compensation amount of the USO
(million PLN) |
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Universal postal services |
2006 |
2007 |
2008 |
2009 |
2010 |
2011 |
Revenues (A) |
[…] |
[…] |
[…] |
[…] |
[…] |
[…] |
Costs (B) |
[…] |
[…] |
[…] |
[…] |
[…] |
[…] |
Surplus of the UPS (A)-(B)(49) |
[…] |
[…] |
[…] |
[…] |
[…] |
[…] |
IV.5.
Conclusion
V.
ASSESSMENT
V.1.
Qualification of the measure as State aid
V.1.1.
Existence of State resources
V.1.2.
Selectivity
V.1.3.
Advantage
V.1.4.
Affectation of trade and distortion of competition
V.1.5.
Conclusion
V.2.
Assessment of compatibility of the aid
V.2.1.
Genuine service of general economic interest
V.2.2.
Need for an instrument specifying the public service obligations and the methods of calculating compensation (Entrustment)
V.2.3.
No overcompensation
V.2.3.1. Results actually incurred
V.2.3.2. Adequate separation of accounts for the purpose of calculating the net result of USO
V.2.3.3. Full allocation of costs and revenues to services
V.2.3.4. Proper method of cost allocation and its adequate implementation
V.2.3.5. Annual independent verification
V.2.3.6. No overcompensation expected for 2009-2011
(000 PLZ) |
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|
2006 |
2007 |
2008 |
2009 |
2010 |
2011 |
Revenues of the public service obligation |
[…] |
[…] |
[…] |
[…] |
[…] |
[…] |
Costs of the public service obligation |
[…] |
[…] |
[…] |
[…] |
[…] |
[…] |
Net surplus(79) |
[…] |
[…] |
[…] |
[…] |
[…] |
[…] |
% Margin (Net surplus/Revenues PSO) |
[…] |
[…] |
[…] |
[…] |
[…] |
[…] |
VI.
TIME-FRAME OF THE AUTHORISATION
VII.
CONCLUSION
Article 1
Article 2
Article 3
Article 4
ANNEX 1
A.
Costs for the year 2006
(million PLN) |
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|
|
Postal services |
Financial services |
Others |
Total |
||
1. |
direct costs |
[…] |
[…] |
[…] |
[…] |
||
2. |
indirect costs: |
[…] |
[…] |
[…] |
[…] |
||
2a |
|
[…] |
[…] |
[…] |
[…] |
||
2b |
|
[…] |
[…] |
[…] |
[…] |
||
2c |
|
[…] |
[…] |
[…] |
[…] |
||
2d |
|
[…] |
[…] |
[…] |
[…] |
||
3 = 1 + 2 |
COST OF PROVIDING SERVICES |
[…] |
[…] |
[…] |
[…] |
||
4. |
general and administrative costs: |
[…] |
[…] |
[…] |
[…] |
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5. |
selling and commercial costs |
[…] |
[…] |
[…] |
[…] |
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6. |
financial costs |
[…] |
[…] |
[…] |
[…] |
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7. |
Other operating costs |
[…] |
[…] |
[…] |
[…] |
||
8 = 3 to 7 |
TOTAL COSTS |
[…] |
[…] |
[…] |
[…] |
(%) |
|||||||
|
|
Postal services |
Financial services |
Others |
Total |
||
1. |
direct costs |
[…] |
[…] |
[…] |
[…] |
||
2. |
indirect costs: |
[…] |
[…] |
[…] |
[…] |
||
2a |
|
[…] |
[…] |
[…] |
[…] |
||
2b |
|
[…] |
[…] |
[…] |
[…] |
||
2d |
|
[…] |
[…] |
[…] |
[…] |
||
2c |
|
[…] |
[…] |
[…] |
[…] |
||
3 = 1 + 2 |
COST OF PROVIDING SERVICES |
[…] |
[…] |
[…] |
[…] |
||
4. |
general and administrative costs: |
[…] |
[…] |
[…] |
[…] |
||
5. |
selling and commercial costs |
[…] |
[…] |
[…] |
[…] |
||
6. |
financial costs |
[…] |
[…] |
[…] |
[…] |
||
7. |
Other operating costs |
[…] |
[…] |
[…] |
[…] |
||
8 = 3 to 7 |
TOTAL COSTS |
100,0 |
100,0 |
100,0 |
100,0 |
B.
Revenues for the year 2006
(million PLN) |
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|
|
Postal services |
Financial services |
Others |
Total |
1. |
Revenue from sales |
[…] |
[…] |
[…] |
[…] |
2. |
Financial revenues |
[…] |
[…] |
[…] |
[…] |
3. |
Other operating revenues |
[…] |
[…] |
[…] |
[…] |
4 = 1 to 3 |
TOTAL REVENUES |
[…] |
[…] |
[…] |
[…] |
(%) |
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|
|
Postal services |
Financial services |
Others |
Total |
1. |
Revenue from sales |
[…] |
[…] |
[…] |
[…] |
2. |
Financial revenues |
[…] |
[…] |
[…] |
[…] |
3. |
Other operating revenues |
[…] |
[…] |
[…] |
[…] |
4 = 1 to 3 |
TOTAL REVENUES |
100,0 |
100,0 |
100,0 |
100,0 |
ANNEX 2
(thousand PLN) |
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Specification |
Postal services |
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Universal |
Total universal |
Non-universal services |
Total Postal services |
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Reserved |
Non-reserved |
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1 |
2 |
3 = 1 + 2 |
4 |
5 = 3 + 4 |
||
1 |
Revenue from sales |
[…] |
[…] |
[…] |
[…] |
[…] |
2 |
Financial revenues |
[…] |
[…] |
[…] |
[…] |
[…] |
3 |
Other operating revenues |
[…] |
[…] |
[…] |
[…] |
[…] |
A |
Total revenues (A = 1 + 2 + 3) |
[…] |
[…] |
[…] |
[…] |
[…] |
4 |
Direct costs |
[…] |
[…] |
[…] |
[…] |
[…] |
5 |
Indirect costs (5 = 5a + 5b + 5c + 5d) |
[…] |
[…] |
[…] |
[…] |
[…] |
5a |
Exploitation costs (technological of services) |
[…] |
[…] |
[…] |
[…] |
[…] |
5b |
Costs of delivery of postal matter |
[…] |
[…] |
[…] |
[…] |
[…] |
5c |
Fixed costs of maintaining postal network |
[…] |
[…] |
[…] |
[…] |
[…] |
5d |
Other indirect costs |
[…] |
[…] |
[…] |
[…] |
[…] |
6 |
General enterprise costs |
[…] |
[…] |
[…] |
[…] |
[…] |
7 |
Selling costs |
[…] |
[…] |
[…] |
[…] |
[…] |
8 |
Financial costs |
[…] |
[…] |
[…] |
[…] |
[…] |
9 |
Other operating costs |
[…] |
[…] |
[…] |
[…] |
[…] |
B |
Total Costs B = 4 + 5 + 6 + 7 + 8 + 9 |
[…] |
[…] |
[…] |
[…] |
[…] |
C |
Result C = A – B |
[…] |
[…] |
[…] |
[…] |
[…] |
ANNEX 3
Results of the universal postal service — 2006-2011
(000 PLZ) |
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|
2006 |
2007 |
2008 |
2009(1) |
2010(1) |
2011(1) |
Revenues of the public service obligation(2) |
[…] |
[…] |
[…] |
[…] |
[…] |
[…] |
(000 PLZ) |
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|
2006 |
2007 |
2008 |
2009(3) |
2010(3) |
2011(3) |
Costs of the public service obligation(4) |
[…] |
[…] |
[…] |
[…] |
[…] |
[…] |
Direct costs |
[…] |
[…] |
[…] |
[…] |
[…] |
[…] |
Indirect costs |
[…] |
[…] |
[…] |
[…] |
[…] |
[…] |
Operating costs (technological services) |
[…] |
[…] |
[…] |
[…] |
[…] |
[…] |
Cost of effecting postal deliveries |
[…] |
[…] |
[…] |
[…] |
[…] |
[…] |
Fixed costs of maintaining the postal network |
[…] |
[…] |
[…] |
[…] |
[…] |
[…] |
Other indirect costs |
[…] |
[…] |
[…] |
[…] |
[…] |
[…] |
General costs (Enterprise-wide costs) |
[…] |
[…] |
[…] |
[…] |
[…] |
[…] |
Selling costs |
[…] |
[…] |
[…] |
[…] |
[…] |
[…] |
Financial costs |
[…] |
[…] |
[…] |
[…] |
[…] |
[…] |
Other operating costs |
[…] |
[…] |
[…] |
[…] |
[…] |
[…] |