2010/815/EU: 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) Text with EEA relevance

• Articles: 7

Article 1

The measure which Poland has introduced to grant to Poczta Polska compensation for net costs incurred in the discharge of its universal postal service obligation for the period 2006-2011 is considered compatible with the internal market within the meaning of Article 106(2) TFEU subject to the fulfilment of the conditions set out in Article 2.

Article 2

Poland must introduce the necessary provisions in order to:

1.

improve the definition of the parameters for calculating controlling and reviewing the compensation so as to ensure that all results are ascribed to services following the accepted methodology;

2.

improve the arrangements for avoiding and repaying overcompensation so as to ensure all results relevant for the calculation of the compensation are taken into account and that appropriate arrangements for repaying overcompensation are put in place;

3.

ensure that the new costs allocation method remains compatible with the rules of Article 14 of Directive 97/67/EC and in this connection inform the Commission within 3 months from implementation of any significant change in PP’s internal accounting system.

Article 3

Poland shall inform the Commission, within 2 months following notification of this decision, of the measures taken to comply with it.

Article 4

This Decision is addressed to Poland.

Schedules & Appendices

ANNEX 1

ANNEX 1

A.    Costs for the year 2006

(million PLN)

Postal services

Financial services

Others

Total

1.

direct costs

[…]

[…]

[…]

[…]

2.

indirect costs:

[…]

[…]

[…]

[…]

2a

—

operating costs

[…]

[…]

[…]

[…]

2b

—

transport costs

[…]

[…]

[…]

[…]

2c

—

network maintenance costs

[…]

[…]

[…]

[…]

2d

—

other indirect costs

[…]

[…]

[…]

[…]

3 = 1 + 2

COST OF PROVIDING SERVICES

[…]

[…]

[…]

[…]

4.

general and administrative costs:

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[…]

[…]

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5.

selling and commercial costs

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[…]

[…]

[…]

6.

financial costs

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[…]

[…]

[…]

7.

Other operating costs

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[…]

[…]

[…]

8 = 3 to 7

TOTAL COSTS

[…]

[…]

[…]

[…]

(%)

Postal services

Financial services

Others

Total

1.

direct costs

[…]

[…]

[…]

[…]

2.

indirect costs:

[…]

[…]

[…]

[…]

2a

—

operating costs

[…]

[…]

[…]

[…]

2b

—

transport costs

[…]

[…]

[…]

[…]

2d

—

network maintenance costs

[…]

[…]

[…]

[…]

2c

—

other indirect costs

[…]

[…]

[…]

[…]

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)

Postal services

Financial services

Others

Total

1.

Revenue from sales

[…]

[…]

[…]

[…]

2.

Financial revenues

[…]

[…]

[…]

[…]

3.

Other operating revenues

[…]

[…]

[…]

[…]

4 = 1 to 3

TOTAL REVENUES

[…]

[…]

[…]

[…]

(%)

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

ANNEX 2

Results within the postal services area — Year 2006

(thousand PLN)

Specification

Postal services

Universal

Total universal

Non-universal services

Total Postal services

Reserved

Non-reserved

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

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[…]

[…]

[…]

[…]

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

ANNEX 3

Results of the universal postal service — 2006-2011

Revenues of Universal Postal Service

(000 PLZ)

2006

2007

2008

2009  ( *1 )

2010  ( *1 )

2011  ( *1 )

Revenues of the public service obligation  ( *2 )

[…]

[…]

[…]

[…]

[…]

[…]

Costs of Universal Postal Service

(000 PLZ)

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

[…]

[…]

[…]

[…]

[…]

[…]

( *1 )   Forecast figures.

( *2 )   Extraordinary revenues not included.

( *3 )   Forecast figures.

( *4 )   Extraordinary costs were not included.