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„то будет со взносами в ‘—— в 2017 году


- Ќомер журнала: ∆урнал ЂЌалоговые спорыї є11/2016
- ƒата публикации: 31.10.2016


2016 год: ‘——

«а 2016 г. в ‘—— нужно будет отчитатьс€ не позднее 25 €нвар€ (в электронном виде) или 20 €нвар€ (на бумаге) по действующей форме 4-‘—— (утв. приказом ‘—— –‘ от 26.02.2015 є 59). ¬ ней два раздела:

  • I Ђ–асчет по начисленным, уплаченным страховым взносам на об€зательное социальное страхование на случай временной нетрудоспособности и в св€зи с материнством и произведенным расходамї;
  • II Ђ–асчет по начисленным, уплаченным страховым взносам по об€зательному социальному страхованию от несчастных случаев на производстве и профессиональных заболеваний и расходов на выплату страхового обеспечени€ї.

2017 год: ‘—— + ‘Ќ—

regulation.gov.ru
ID проекта 02/08/07Ц16/00050365

ѕолномочи€ по администрированию страховых взносов с 1 €нвар€ перейдут к ‘Ќ— –оссии (‘едеральный закон от 03.07.2016 є 243-‘«). — I квартала первый раздел действующей формы Ђпереедетї в новый –асчет по страховым взносам, разработанный налоговиками. «а I квартал его нужно сдать в инспекцию не позднее 30 апрел€ 2017 г.

regulation.gov.ru
ID проекта 04/15/07Ц16/00050961

ѕроект новой формы 4-‘—— размещен на regulation.gov.ru. ќна начнет действовать с отчета за I квартала 2017 г. ¬зносы на профтравматизм будет продолжать регулировать ‘едеральный закон от 24.07.1998 є 125-‘«. ¬ Ќалоговый кодекс –‘ они не попали. ѕоэтому в новой форме 4-‘—— останетс€ только второй раздел действующей формы, посв€щенный Ђнесчастнымї взносам. »зменитс€ только нумераци€ таблиц (таблица 1).

“аблица 1

Ќомера таблиц проекта новой формы 4-‘——

Ќомера таблиц действующей формы 4-‘——

»зменени€

“итульный лист

“итульный лист

Ќужно указать численность работающих инвалидов и зан€тых на работах с вредными, опасными производственными факторами

“аблица 1

“аблица 6

»зменений нет

“аблица 1.1

“аблица 6.1

»зменений нет

“аблица 2

“аблица 7

»зменений нет

“аблица 3

“аблица 8

»зменений нет

“аблица 4

“аблица 9

»зменений нет

“аблица 5

“аблица 10

»зменений нет

 райн€€ дата представлени€ новой формы 4-‘—— в соцстрах осталась прежней Ч не позднее (п. 1 ст. 24 «акона є 125-‘«):

  • 20-го числа мес€ца, следующего за кварталом, Ч на бумаге;
  • 25-го числа мес€ца, следующего за кварталом, Ч в электронном виде.

Ќапомним, что с 1 €нвар€ 2017 г. ст. 24 «акона є 125-‘« будет изложена в новой редакции. ”становлено, что организации со среднесписочной численностью об€заны сдавать отчет в форме электронных документов. “акже добавлены нормы, регулирующие представление уточненного расчета (‘едеральный закон от 03.07.2016 є 250-‘«).

Ќетрудоспособность в налоговом расчете

–азберемс€ в заполнении –асчета по страховым взносам за I квартал 2017 г. по об€зательным платежам на случай временной нетрудоспособности и в св€зи с материнством.

–ассмотрим, как заполн€ть раздел I нового –асчета по страховым взносам.

¬ приложении 2 раздела I отражают расчет налоговой базы страховых взносов.  оды тарифа разработаны налоговой службой и указаны в приложении є 5 ѕор€дка заполнени€ расчета. »х нужно только выбрать.

Ќапример, код 01 имеют плательщики, которые примен€ют общую систему налогообложени€ и основной тариф страховых взносов, а 06 Ч IT-компании. ¬сего в списке 31 код. ≈сли компани€ примен€ет несколько тарифов, на каждый нужно заполнить отдельную страницу.

¬ строке 002 приложени€ 2 указывают код схемы выплат страхового обеспечени€: пр€мые выплаты или зачетна€ система.

Ќаша справка

ѕилотный проект по переходу от зачетной системы по взносам на пр€мые выплаты пособий по об€зательному социальному страхованию непосредственно фондом действует в Ќижнем Ќовгороде, јстрахане,  ургане, Ќовосибирске, “амбове, ’абаровске и др.

ќфициальный сайт ‘—— –оссии fss.ru

ƒалее в строке 100 показывают количество застрахованных лиц.

¬ продолжение привод€т данные из таблицы 3 формы 4-‘—— о выплатах в пользу физических лиц, льготах и базе начислени€ страховых взносов (строки 110Ц144).

» в заключение Ч сведени€ из таблицы 1 формы 4-‘—— о суммах начисленных взносов, произведенных расходов на выплату обеспечени€, возмещени€ ‘—— и подлежащих уплате (строки 150Ц180).

¬се сведени€ нужно представить за последние три мес€ца расчетного периода, а также за первый, второй и третий период из последних трех.

ѕриложени€ 3Ц8 нового расчета полностью перенесены из соответствующих таблиц действующей 4-‘——.

ќтличи€ нового –асчета по страховым взносам и действующей формы 4-‘—— приведены в табл. 2.

“аблица 2

Ќаименование раздела нового –асчета
по страховым взносам

Ќаименование таблиц
действующей формы 4-‘——

»зменени€

“итульный лист

“итульный лист

Ќе нужно указывать регистрационный номер, код подчиненности, адрес регистрации, шифр взносов, численность работников страховател€

–аздел 1. —водные данные об об€зательствах плательщика страховых взносов

“аблица 1. –асчеты по об€зательному социальному страхованию на случай временной нетрудоспособности и в св€зи с материнством

¬ключают только информацию строк 2 и 15 таблицы 1 –асчета по форме 4-‘——

ѕриложение 2. –аздел 1. –асчет сумм страховых взносов на об€зательное социальное страхование на случай временной нетрудоспособности и в св€зи с материнством

“аблица 3. –асчет базы дл€ начислени€ страховых взносов. “аблица 1. –асчеты по об€зательному социальному страхованию на случай временной нетрудоспособности и в св€зи с материнством

ѕриложение заполн€ют в зависимости от кода тарифа, то есть системы налогообложени€ или права на льготы. ѕри необходимости заполн€ют несколько страниц на каждый тариф

ѕриложение 3. –аздел 1. –асходы по об€зательному социальному страхованию на случай временной нетрудоспособности и в св€зи с материнством и расходы, осуществл€емые в соответствии с законодательством –‘

“аблица 2. –асходы по об€зательному социальному страхованию на случай временной нетрудоспособности и в св€зи с материнством и расходы, осуществл€емые в соответствии с законодательством –‘ за счет межбюджетных трансфертов из федерального бюджета, предоставл€емых бюджету ‘—— –‘

»зменений нет

ѕриложение 4. –аздел 1. –асшифровка выплат, произведенных за счет средств, финансируемых из ‘едерального бюджета

“аблица 5. –асшифровка выплат, произведенных за счет средств, финансируемых из федерального бюджета

»зменений нет

ѕриложение 5. –аздел 1. –асчет соответстви€ условий на право применени€ пониженного тарифа страховых взносов плательщиками, указанными в подп. 3 п. 1 ст. 427 Ќ  –‘

“аблица 4. –асчет соответстви€ условий на право применени€ пониженного тарифа

»зменений нет

ѕриложение 6. –аздел 1. –асчет соответстви€ условий на право применени€ пониженного тарифа страховых взносов плательщиками, указанными в подп. 5 п. 1 ст. 427 Ќ  –‘

“аблица 4.1. –асчет соответстви€ условий на право применени€ пониженного тарифа страховых взносов плательщиками страховых взносов (страховател€ми), указанными в п. 8 ч. 1 ст. 58 ‘«
от 24.07.2009 є 212-‘«

»зменений нет

ѕриложение 7. –аздел 1. –асчет соответстви€ условий на право применени€ пониженного тарифа страховых взносов плательщиками, указанными в подп. 7 п. 1 ст. 427 Ќ  –‘

“аблица 4.2. –асчет соответстви€ условий на право применени€ пониженного тарифа страховых взносов плательщиками страховых взносов (страховател€ми), указанными в п. 11 ч. 1 ст. 58 ‘« от 24.07.2009 є 212-‘«

»зменений нет

ѕриложение 8. –аздел 1. —ведени€, необходимые дл€ применени€ пониженного тарифа страховых взносов плательщиками, указанными в подп. 9 п. 1 ст. 427 Ќ  –‘

“аблица 4.3. —ведени€, необходимые дл€ применени€ пониженного тарифа страховых взносов плательщиками страховых взносов (страховател€ми), указанными в п. 14 ч. 1 ст. 58 ‘« от 24.07.2009 є 212-‘«

»зменений нет

ѕриложение 9. –аздел 1. —ведени€, необходимые дл€ применени€ тарифа страховых взносов, установленного абз. 2 подп. 2 п. 2 ст. 425 (абз. 4 подп. 1 п. 2 ст. 426) Ќ  –‘

“аблица 3.1. —ведени€ об иностранных гражданах и лицах без гражданства, временно пребывающих в –‘

¬ приложении отражают доходы каждого иностранного гражданина за последние три мес€ца расчетного периода, а также за первый, второй и третий мес€ц из последних трех мес€цев

Ќовому расчету Ч новый штраф

«а несвоевременное представление действующей формы 4-‘—— предусмотрена административна€ ответственность и штрафы, установленные законодательством о страховых взносах (см. табл. 3).

“аблица 3

–азмер штрафа

Ќорма закона

ќт 300 до 500 руб. дл€ должностных лиц

„. 2 ст. 15.33  ојѕ –‘

5% от начисленной за последние три мес€ца суммы взносов, но не более 30% и не менее 1000 руб.

„. 1 ст. 46 «акона є 212-‘«

„. 1 ст. 19 «акона є 125-‘«

—ейчас санкции назначают по каждому виду об€зательного социального страховани€. “о есть за одну не воврем€ сданную форму 4-‘—— будет два штрафа (письма ‘—— –‘ от 22.03.2010 є 02-03-10/08Ц2328; ћинздравсоцразвити€ –оссии от 22.02.2011 є 507Ц19).

— отчетности за первый квартал 2017 г. налоговики получат право штрафовать за нарушение срока сдачи –асчета по взносам должностных лиц по ст. 15.5  ојѕ –‘ на сумму от 300 до 500 руб. и компанию Ч по п. 1 ст. 119 Ќ  –‘.

ј за фондом останетс€ привилеги€ привлекать к ответственности по ст. 15.33  ојѕ –‘ и по ч. 1 ст. 19 «акона є 125-‘«.

ќтметим, что санкции по ч. 1 ст. 46 «акона є 212-‘« и п. 1 ст. 119 Ќ  –‘ тождественны.

Ўтраф можно снизить, так как суды при взыскании санкций с плательщика учитывают см€гчающие ответственность обсто€тельства.

  ним относ€т, например, совершение правонарушени€ впервые и незначительность просрочки в 1Ц3 дн€ (постановление ‘ј— ѕоволжского округа от 27.01.2006 є ј65-12619/2005-—ј1-29).

¬ р€де случаев фирму могут вообще освободить от ответственности, так как ее вины в правонарушении нет. Ќапример:

  • если произошел технический сбой при передаче отчетности по независ€щим от плательщика причинам (определение ¬— –‘ от 03.03.2015 є 304- √14-6801);
  • отчетность воврем€ сдана на почту (определение ¬— –‘ от 24.10.2014 є 306- √14-2957);
  • вместо регистрационного номера подразделени€ указан номер головной организации (постановление ј— ¬олго-¬€тского округа от 05.08.2016 є ‘01-3019/2016).

Ќалоговики при назначении наказани€ будут ориентироватьс€ на ст. 112 и 114 Ќ  –‘, которые регулируют применение см€гчающих обсто€тельств, и ст. 109Ц111, определ€ющие обсто€тельства наличи€ вины. 

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<h1>Assistant Store Manager job at Pandora Jewellery PTY Ltd | Monster.com pandora retail stores</h1>
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<h1 class="title">Assistant Store Manager at Pandora Jewellery PTY Ltd
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<h2 class="subtitle">Lismore, NSW Lismore</h2>
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<span ID='TrackingJobBody' NAME='TrackingJobBody'><p><strong>About the business and the role</strong></p><p>Our mission is to celebrate women by offering them the opportunity for personal expression through our universe of high-quality and contemporary jewellery at affordable prices.</p><p>The heart of PANDORA is our culture. We live our values, hire the best candidates, foster a high-performing culture¬ and empower our employees to help achieve our mission.</p><p>As an Assistant Store Manager of one of our beautiful stores at Lismore you will have the opportunity to lead by example as one of the top sales person. You will support the Store Manager in all store related activities.</p><p><strong>Job tasks and responsibilities</strong></p>
  • Support Store Manager</li>
  • Step up to Store Manager when required</li>
  • Assist training and coaching of Retail Assistants</li>
  • Provide exceptional customer service</li>
  • Responsible for stationery stock</li>
  • Ensure Visual Merchandising adheres to PANDORA policy</li>
  • Advocate best practice and adherence of Company policies</li>
<p><strong>Skills and experiences</strong></p>
  • Experience in a Management position</li>
  • Extensive experience as within retail</li>
  • Proven track record of being a top¬ sales person</li>
  • Experience within a KPI environment</li>
  • Outstanding communication skills</li>
  • Experience managing staff rosters</li>
  • Strong Microsoft Office skills</li>
<p><strong>Job benefits and perks</strong></p><p>Internally PANDORA's mission is to foster a high-performing culture so that we can be the most loved brand to work for.</p><p>We value and respect all of our employees and to thank them for all their hard work, dedication and passion we offer a generous benefits package, to highlight only a few:</p>
  • Achievable monthly bonus</li>
  • Generous staff discount</li>
  • Jewellery Allowance</li>
  • Birthday leave</li>
  • Excellent training programmes</li>
  • Genuine progression opportunities</li>
<p>If you are an experienced Assistant Store Manager looking for a new challenge then PANDORA would love to hear from you. Please click on the link to apply!</p></span>
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< wihaqgru. <strong>complete pandora charm bracelet</strong>/header>
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<h1>The Future Of Retail: Experiences Per Square Foot</h1>
<h5>Posted March 18, 2014</h5>
<h6>Posted in <span><span class="entry-utility-prep entry-utility-prep-cat-links"></span> Big Data<span class="comma">,</span> Blog<span class="comma">,</span> Customer Service<span class="comma">,</span> Marketing<span class="comma">,</span> Shopper Marketing<span class="comma">,</span> Social Media<span class="comma">,</span> Store Experience<span class="comma">,</span> Strategy<span class="comma">,</span> Technology<span class="comma">,</span> The Future</span></h6>
<p>By Doug Stephens</p>
<p style="text-align: center;">¬ </p>
<p>This is a just partial list of retailers who have closed or plan to close significant numbers of stores in the near future.</p>
<p><strong>Radio Shack, JC Penney, Sears, Best Buy, Office Max, Staples, Abercrombie & Fitch, Aeropostale, SamвАЩs Club, Target, Barnes & Noble, Toys R Us, MacyвАЩs</strong></p>
<p> </p>
<h2>Death By Old Metrics</h2>
<p> </p>
<p>The common reasoning behind the closures is diminishing same-store productivity. Some are the victims of polarizing economics, some of the Internet and others of intense competition, but whatever the root cause, the net effect has been the same – their stores are not deemed to be вАЬproductiveвАЭ by conventional measures like sales per square foot, sales per operating hour and sales per employee, which is precisely the problem. In a world where e-commerce is now growing globally at close to 20% each year and consumers no longer rely on stores as their sole means of access to product, can we really expect to measure store productivity the same way we did in the mid 1800вАЩs?</p>
<p>And if we do use the same metrics of performance, are we not simply signing the death warrant for physical stores?¬ I think so. I would also contend that retailers that allow this to happen are missing out on an historic opportunity.</p>
<p>¬ </p>
<h2>From Distribution of Products to Distribution of Experiences </h2>
<p> </p>
<p>The big shift, you see, is that while stores are ceasing to be vital for the distribution of products they are becoming more profoundly crucial for the distribution of experiences.¬ The store allows the consumer to engage the brand, its products and its culture in a visceral and emotional way that simply cannot be replicated online. Therefore, as more and more sales are attributed to mobile, social and online channels, the storeвАЩs strategic importance has to shift to delivering more powerful, galvanizing experiences that forge love and loyalty. In short, the store is becoming a media experience! ¬ And if executed properly, I would argue that the physical store experience is most powerful form of media a brand has at its disposal.</p>
<p> </p>
<h2>New Metrics For A New Era</h2>
<p> </p>
<p>But if stores truly begin selling experiences, then we need new means of quantifying and qualifying their success and productivity at doing so.¬ That entails using completely new technologies that allow for the measurement of the store as a media form.¬ These may include<strong> mobile I.D. tracking</strong> to gauge the storeвАЩs ability to draw shoppers across their threshold and <strong>video analytics</strong> to measure dwell times, navigation paths and engagement with different merchandising and product elements of the store.¬ <strong>Beacon technology</strong> to initiate and measure direct interaction with shoppers in-store and big data analytics to tailor and personalize the experience based on customer history and preferences. ¬ In-store <strong>social sharing tools</strong> that allow shoppers to share their experiences as they happen, along with social media monitoring metrics to quantify downstream buzz about the brand and the experience consumers enjoy in-store.¬ And of course, apps and other opt-in platforms that help connect the offline and online actions of the consumer in order to track product sales resulting after the store experience. ¬ ¬ The result should deliver a 360-degree view of the storeвАЩs performance and value to the brand вАУ beyond simply unit sales out the door.</p>
<p>All of these technologies exist…right now! ¬ But retailers need to embrace them and more importantly embrace the paradigm shift they represent; ¬ that <strong>we can no longer measure retail store productivity based solely on holdover metrics from the industrial age.</strong></p>
<p> </p>
<h2>Don’t Down-size the Store. Right-size the Experience</h2>
<p> </p>
<p>It’s also clear that we need to redesign stores to be more effective and efficient at delivering these high-octane experiences. But (and this is important) that doesnвАЩt necessarily mean that stores should be smaller, like so many retailers seem to believe.¬ In fact. it may mean just the opposite. Consider the work that Verizon did with their<strong> lifestyle store</strong> in The Mall Of America, creating six different lifestyle zones to allow customers to experience their technology. ¬ Look also at the design of Canadian retailer <strong>SportChekвАЩs</strong> 77,000 square foot store in CanadaвАЩs West Edmonton Mall.¬ These werenвАЩt decisions based on making the store smaller or larger but rather on creating a remarkable and differentiated experience.</p>
<p>Treating the store as media is not to suggest that the goal is no longer to influence product sales.¬ Product sales are key.¬ ¬ But clearly the sale of products is no longer strictly tied to the store itself.</p>
<p>In short, the era of the store as the primary distribution channel is rapidly coming to an end.¬ The era of the store as media is upon us. Measure wisely.</p>
</div>
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<h1>COMMENTS</h1>

  • <div id="comment-2425">
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    <div class="comment-right"><h2>Karen Herman<span>  says:</span></h2>
    <p><p>Doug, enjoyed reading your book and love your comment, “Don’t downsize the store. Right size the experience.” A consumers retail experience needs to be designed to be unique, interactive, experiential and educational. Glad you are sharing this message!</p>
    </p>
    Reply </div></div>
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    • <div id="comment-2426">
      <div class="comments">
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      </span>
      <div class="comment-right"><h2>Doug Stephens<span>  says:</span></h2>
      <p><p>Thanks for the comment Karen! And thanks also for reading the book – glad you enjoyed it. Incidentally, I read a piece of research recently that said we carry the memory of experiences with us much longer than we do the memory of things. All the more reason for retailers to focus on experiences.</p>
      </p>
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  • <div id="comment-2427">
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    </span>
    <div class="comment-right"><h2>Karen Herman<span>  says:</span></h2>
    <p><p>Doug, I agree. The days of cookie cutter footprints for big box build-outs are over. Consumers are excited about retail that engages them and they do remember their brand experiences. BTW, I’ve given your book as a gift a few times!</p>
    </p>
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  • <div id="comment-2430">
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    </span>
    <div class="comment-right"><h2>David Biltek<span>  says:</span></h2>
    <p><p>A recent story in the NY times about a new retail concept called ” Story” illustrates your point here is the article:<br />
    http://www.nytimes.com/2014/03/15/business/a-store-with-media-in-mind.html?_r=0</p>;
    <p>and the store: http://thisisstory.com/</p>;
    </p>
    Reply </div></div>
    </div>

    • <div id="comment-2431">
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      </span>
      <div class="comment-right"><h2>Doug Stephens<span>  says:</span></h2>
      <p><p>Thanks for this David! I actually taped a segment of a web show I do called The Future In Store in Story and met with Rachel Shechtman, the owner. She definitely views the store as a media piece, very much like a magazine. Great example! Thanks for the comment.</p>
      </p>
      Reply </div></div>
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    </li>

  • <div id="comment-2433">
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    </span>
    <div class="comment-right"><h2>Lee Kent<span>  says:</span></h2>
    <p><p>Thanks Doug! Being a customer experience advocate myself, you hit this nail on the head. I would add that along with the store being media, there is also the store as a service(s). I would love to see more written about ‘Service Design’ concepts. My ‘pet’ topic. <br><br>
    <h1 class="name post-title entry-title" itemprop="itemReviewed" itemscope itemtype="http://schema.org/Thing"><span itemprop="name">Pandora closes 100 stores</span></h1>
    <p class="post-meta">
    <span class="post-meta-author"><i class="fa fa-user"></i>Jewellery World </span>
    <span class="tie-date"><i class="fa fa-clock-o"></i>February 21, 2011</span>
    <span class="post-cats"><i class="fa fa-folder"></i>News</span>
    <span class="post-comments"><i class="fa fa-comments"></i><span>Comments Off<span class="screen-reader-text"> on Pandora closes 100 stores</span></span></span>
    <span class="post-views"><i class="fa fa-eye"></i>17 Views</span>
    </p>
    <div class="clear"></div>
    <div class="entry">
    <p><html></p>
    <div style="line-height: normal; text-align: center">
     </div>
    <div style="line-height: normal">
    <span style="font-size: 12px"><span style="font-family: arial,helvetica,sans-serif"> </span></span></div>
    <div style="line-height: normal">
    <span style="font-size: 12px"><span style="font-family: arial,helvetica,sans-serif">Pandora has told “around 100” retailers in Australia and New Zealand that they can no longer sell the company’s jewellery.</span></span></div>
    <div style="line-height: normal">
    <span style="font-size: 12px"><span style="font-family: arial,helvetica,sans-serif"> </span></span></div>
    <div style="line-height: normal">
    <span style="font-size: 12px"><span style="font-family: arial,helvetica,sans-serif">In a letter e-mailed to all local Pandora retailers last Monday, Pandora managing director Karin Adcock said that after six years in the market it was time for the company “to part ways” with some stores that have not wanted to “move along” with its “retail concept”.</span></span></div>
    <div style="line-height: normal">
    <span style="font-size: 12px"><span style="font-family: arial,helvetica,sans-serif"> </span></span></div>
    <div style="line-height: normal">
    <span style="font-size: 12px"><span style="font-family: arial,helvetica,sans-serif"><span style="color: black">Speaking to Jewellery World after the email was sent out and followed up with phone calls to the affected store owners, Adcock said that it wasn’t “easy” but the decision to close accounts had to be made as the company was now an international brand.</span></span></span></div>
    <div style="line-height: normal">
    <span style="font-size: 12px"><span style="font-family: arial,helvetica,sans-serif"> </span></span></div>
    <div style="line-height: normal">
    <span style="font-size: 12px"><span style="font-family: arial,helvetica,sans-serif">“We have reached the point where it is crucial that Pandora is presented in a proper branded environment because Pandora is no longer just a brand here in Australia. It is now a brand in many countries across the globe so there is a very high expectation from the end-customer that there is a certain brand experience when they walk into a jewellery store and want to buy Pandora.</span></span></div>
    <div style="line-height: normal">
    <span style="font-size: 12px"><span style="font-family: arial,helvetica,sans-serif"> </span></span></div>
    <div style="line-height: normal">
    <span style="font-size: 12px"><span style="font-family: arial,helvetica,sans-serif">“We have tried over the past four years to introduce a proper branded presence in the retail concept and we have had a lot of stores who have really embraced it but then we have some stores who just do the quick sale of charms over the counter and aren’t really investing in the brand –that’s not really fair to the stores who are doing a fantastic job and are working closely with us to develop the brand.</span></span></div>
    <div style="line-height: normal">
    <span style="font-size: 12px"><span style="font-family: arial,helvetica,sans-serif"> </span></span></div>
    <div style="line-height: normal">
    <span style="font-size: 12px"><span style="font-family: arial,helvetica,sans-serif">“We think to a large degree the end customers are voting with their feet. They are the ones who are saying ‘I’m going to the store where I can get the proper Pandora experience’ because the savvy Pandora customer expects more than charms when she goes into a store. She wants to see rings and all the other lines too.”</span></span></div>
    <div style="line-height: normal">
    <span style="font-size: 12px"><span style="font-family: arial,helvetica,sans-serif"> </span></span></div>
    <div style="line-height: normal">
    <span style="font-size: 12px"><span style="font-family: arial,helvetica,sans-serif">Adcock said that all the stores that will be closing have two months to “sell-through”.</span></span></div>
    <div style="line-height: normal">
    <span style="font-size: 12px"><span style="font-family: arial,helvetica,sans-serif"> </span></span></div>
    <div style="line-height: normal">
    <span style="font-size: 12px"><span style="font-family: arial,helvetica,sans-serif">“We will then buy any leftover stock so they can go and find other products to put in,” she said.</span></span></div>
    <div style="line-height: normal">
    <span style="font-size: 12px"><span style="font-family: arial,helvetica,sans-serif"> </span></span></div>
    <div style="line-height: normal">
    <span style="font-size: 12px"><span style="font-family: arial,helvetica,sans-serif">The letter sent to retailers appears in full below:</span></span></div>
    <div style="line-height: normal">
    <span style="font-size: 12px"><span style="font-family: arial,helvetica,sans-serif"> </span></span></div>
    <div style="line-height: normal">
    <span style="font-size: 12px"><span style="font-family: arial,helvetica,sans-serif"><span style="color: black">Dear Pandora Retailer,</span></span></span></div>
    <div style="line-height: normal">
    <span style="font-size: 12px"><span style="font-family: arial,helvetica,sans-serif"> </span></span></div>
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    <span style="font-size: 12px"><span style="font-family: arial,helvetica,sans-serif"><span style="color: black">PANDORA has been operating in the Australian & New Zealand market now for 6 years. During this time it has been a priority to work closely with retail partners to provide customers with the “Pandora Brand Experience”.</span></span></span></div>
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    <span style="font-size: 12px"><span style="font-family: arial,helvetica,sans-serif"> </span></span></div>
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    <span style="font-size: 12px"><span style="font-family: arial,helvetica,sans-serif"><span style="color: black">This partnership has been very successful, resulting in tremendous growth, benefitting retail</span></span></span></div>
    <div style="line-height: normal">
    <span style="font-size: 12px"><span style="font-family: arial,helvetica,sans-serif"><span style="color: black">partners and customers alike, who have enjoyed a high level of service from most PANDORA stockists.</span></span></span></div>
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    <span style="font-size: 12px"><span style="font-family: arial,helvetica,sans-serif"> </span></span></div>
    <div style="line-height: normal">
    <span style="font-size: 12px"><span style="font-family: arial,helvetica,sans-serif"><span style="color: black">2011 sees PANDORA entering a new phase of its lifecycle, within the Australasian market. PANDORA has a distribution network which is extremely diverse, with varying levels of brand experience, being offered by retailers. Such disparity in the levels of brand experience presents its own challenges and research indicates that the primary consumer expectation is that, when customers purchase PANDORA jewellery they are provided with a high level brand experience.</span></span></span></div>
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    <span style="font-size: 12px"><span style="font-family: arial,helvetica,sans-serif"> </span></span></div>
    <div style="line-height: normal">
    <span style="font-size: 12px"><span style="font-family: arial,helvetica,sans-serif"><span style="color: black">This experience should occur in a suitable environment and should also be consistent across the network – whether it is a multi-branded or a concept store.</span></span></span></div>
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    <span style="font-size: 12px"><span style="font-family: arial,helvetica,sans-serif"> </span></span></div>
    <div style="line-height: normal">
    <span style="font-size: 12px"><span style="font-family: arial,helvetica,sans-serif"><span style="color: black">We are providing our retail network with opportunities to continue to partner with us on the PANDORA journey. At the same time we appreciate that for some the new phases of the journey are not for them. Being a Global Brand has a responsibility and there is an increased expectation that PANDORA is seen as one Brand – one Voice.</span></span></span></div>
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    <span style="font-size: 12px"><span style="font-family: arial,helvetica,sans-serif"> </span></span></div>
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    <span style="font-size: 12px"><span style="font-family: arial,helvetica,sans-serif"><span style="color: black">We have over the last 4 years, worked tirelessly on introducing the retail concept where</span></span></span></div>
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    <span style="font-size: 12px"><span style="font-family: arial,helvetica,sans-serif"><span style="color: black">Multi Branded retailers could upgrade their presence with the PANDORA Brand. Many stores have embraced these initiatives. However the PANDORA Retail Concept is not for everyone.</span></span></span></div>
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    <span style="font-size: 12px"><span style="font-family: arial,helvetica,sans-serif"> </span></span></div>
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    <span style="font-size: 12px"><span style="font-family: arial,helvetica,sans-serif"><span style="color: black">Some stores have not wanted to move along with the Retail Concept as it has not been suitable to be part of this journey. We fully respect and understand that. This has brought us to the conclusion that it is time to part ways with some retailers within our network.</span></span></span></div>
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    <span style="font-size: 12px"><span style="font-family: arial,helvetica,sans-serif"> </span></span></div>
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    <span style="font-size: 12px"><span style="font-family: arial,helvetica,sans-serif"><span style="color: black">We appreciate that these moments can be emotional. They are for us as well. We remember our humble beginnings with PANDORA, but the brand and the PANDORA customers are the real determinants of all of our places in the PANDORA universe. As the custodians of PANDORA for the millions of customers worldwide who expect to get a proper branded experience we need to continually change and evolve the way we bring the PANDORA experience to the market.</span></span></span></div>
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    <span style="font-size: 12px"><span style="font-family: arial,helvetica,sans-serif"> </span></span></div>
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    <span style="font-size: 12px"><span style="font-family: arial,helvetica,sans-serif"><span style="color: black">This week we will be meeting with the retailers we will part with. It will not be easy for us to part ways as we have enjoyed working with all PAN DORA stockists; however the branded experience in a right environment must today drive the decisions for where Pandora is being sold.</span></span></span></div>
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    <span style="font-size: 12px"><span style="font-family: arial,helvetica,sans-serif"> </span></span></div>
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    <span style="font-size: 12px"><span style="font-family: arial,helvetica,sans-serif"><span style="color: black">The discontinuation process that we have now started, we should be able to finalise within this week. </span></span></span></div>
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    <span style="font-size: 12px"><span style="font-family: arial,helvetica,sans-serif"> </span></span></div>
    <div style="line-height: normal">
    <span style="font-size: 12px"><span style="font-family: arial,helvetica,sans-serif"><span style="color: black">During this time we will be in direct contact with every single store affected by this.</span></span></span></div>
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    <span style="font-size: 12px"><span style="font-family: arial,helvetica,sans-serif"> </span></span></div>
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    <span style="font-size: 12px"><span style="font-family: arial,helvetica,sans-serif"><span style="color: black">We greatly appreciate your understanding in this situation</span></span></span></div>
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    <span style="font-size: 12px"><span style="font-family: arial,helvetica,sans-serif"> </span></span></div>
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    <span style="font-size: 12px"><span style="font-family: arial,helvetica,sans-serif"><span style="color: black">Best regards,</span></span></span></div>
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    <span style="font-size: 12px"><span style="font-family: arial,helvetica,sans-serif"> </span></span></div>
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    <span style="font-size: 12px"><span style="font-family: arial,helvetica,sans-serif"><span style="color: black">Karin Adcock</span></span></span></div>
    <div style="line-height: normal">
    <span style="font-size: 12px"><span style="font-family: arial,helvetica,sans-serif"><span style="color: black">Managing Director</span></span></span></div>
    <p></p>
    </div>
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