
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.
Done at Brussels, 15 December 2009.
For the Commission
Neelie KROES
Member of the Commission
ANNEX 1

A.(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: […] […] […] […]
5. selling and commercial costs […] […] […] […]
6. financial costs […] […] […] […]
7. Other operating costs […] […] […] […]
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.(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
(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 […] […] […] […] […]
6 General enterprise costs […] […] […] […] […]
7 Selling costs […] […] […] […] […]
8 Financial costs […] […] […] […] […]
9 Other operating costs […] […] […] […] […]
B Total CostsB = 4 + 5 + 6 + 7 + 8 + 9 […] […] […] […] […]
C ResultC = A – B […] […] […] […] […]
ANNEX 3
(000 PLZ)
 2006 2007 2008 2009 2010 2011
Revenues of the public service obligation […] […] […] […] […] […]


(000 PLZ)
 2006 2007 2008 2009 2010 2011
Costs of the public service obligation […] […] […] […] […] […]
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 […] […] […] […] […] […]

