natgillin/translations-raw huggingface dataset:
For another exporting producer, the investigation established that a write-off of a loan was not properly booked in the accounts of the company, thus affecting significantly its financial results.
Za drugega proizvajalca izvoznika je preiskava ugotovila, da odpis posojila ni bil pravilno vknjižen v računovodski evidenci podjetja, zato je znatno vplival na njegove finančne rezultate.
This was found to be in breach of IAS 1 (fair presentation of financial statements).
Ugotovljeno je bilo, da gre za kršitev IAS 1 (poštena predstavitev računovodskih izkazov).
Furthermore, the company changed the accounting method concerning bad debt provisions without applying that change retrospectively, thus again affecting significantly the financial results.
Poleg tega je podjetje spremenilo računovodsko metodo glede rezervacij za odpis neizterljivega dolga, ne da bi spremembo uporabilo za nazaj, kar je ponovno znatno vplivalo na finančne rezultate.
This was found to be in breach of IAS 8 (changes in accounting policies).
Ugotovljeno je bilo, da gre za kršitev IAS 8 (spremembe računovodskih politik).
The auditor, whilst highlighting the inconsistency even in relation to Chinese accounting standards of the change in the bad debt provision method, didn’t give an answer to the problem with the loan.
Revizor je poudaril nedoslednost tudi glede na kitajske računovodske standarde pri spremembi metode glede rezervacij za odpis neizterljivega dolga, vendar je zamolčal težavo s posojilom.
No evidence was provided which could alter the above findings and, therefore, it is hereby also confirmed that this exporting producer does not meet the requirements of the second criterion of Article 2(7)(c) of the basic Regulation.
Predložen ni bil noben dokaz, ki bi lahko spremenil zgornje ugotovitve, in zato se potrdi tudi, da ta proizvajalec izvoznik ne izpolnjuje zahtev v skladu z drugim merilom člena 2(7)(c) osnovne uredbe.
The third exporting producer which continued requesting MET after the imposition of provisional measures, Zhejiang Noblelift Equipment Joint Stock Co. Ltd, submitted evidence that its practice with regard to recording at initial recognition of foreign currency transactions, although in certain cases not fully formally in line with IAS 21, has not affected its financial results.
Tretji proizvajalec izvoznik, ki je po uvedbi začasnih ukrepov še naprej zahteval TGO, Zhejiang Noblelift Equipment Joint Stock Co. Ltd, je predložil dokaz, da njegova praksa v zvezi z beleženjem pri prvotni zaznambi transakcij v tuji valuti ni vplivala na njegove finančne rezultate, čeprav v določenih primerih ni bila popolnoma v skladu z IAS 21.
No other problem of compliance with the IAS was established for the accounts of the company.
Pri računih podjetja ni bila ugotovljena nobena druga težava glede skladnosti z IAS.
It was therefore considered appropriate in these circumstances to revise the conclusions concerning the compliance of this exporting producer with the second criterion set out in Article 2(7)(c) of the basic Regulation and thus to grant it MET.
Zato se je zdelo ustrezno v teh okoliščinah revidirati zaključke glede skladnosti tega proizvajalca izvoznika z drugim merilom člena 2(7)(c) osnovne uredbe in mu tako odobriti TGO.
For the rest, the findings set out in recitals (19) to (34) of the provisional Regulation are hereby confirmed.
Ostale ugotovitve iz uvodnih izjav (19) do (34) začasne uredbe se potrdijo.
It is noted that following the imposition of provisional measures, a non-cooperating Chinese exporting producer and its related importer in the Community submitted certain comments on the provisional findings and claimed MET or, in the event it did not receive MET, individual treatment.
Poudariti je treba, da sta po uvedbi začasnih ukrepov nesodelujoči kitajski proizvajalec izvoznik in z njim povezan uvoznik v Skupnost predložila nekatere pripombe k začasnim ugotovitvam in zahtevala TGO ali, če jima TGO ne bi bila odobrena, individualno obravnavo.
The companies were informed that non-cooperating exporting producers, i.e. exporting producers which have not made themselves known, present their views in writing and submit information within the set periods, cannot claim MET or individual treatment in accordance with the provisions of Articles 2(7), 5(10), 9(5) and 18(1) of the basic Regulation.
Podjetja so bila obveščena, da nesodelujoči proizvajalci izvozniki, to so proizvajalci izvozniki, ki se niso javili, pisno navedli svojih stališč in predložili informacij v določenih rokih, ne morejo zahtevati TGO ali individualne obravnave v skladu z določbami členov 2(7), 5(10), 9(5) ter 18(1) osnovne uredbe.
In the absence of any comments, the contents of recitals (35) to (37) of the provisional Regulation concerning individual treatment are hereby confirmed.
Ker ni bilo nobenih pripomb, se uvodne izjave (35) do (37) začasne uredbe v zvezi s individualno obravnavo potrdijo.
Determination of normal value for exporting producers not granted MET
Določitev normalne vrednosti za proizvajalce izvoznike, ki jim TGO ni odobrena
Canada had provisionally been chosen as the analogue market economy third country for the purpose of establishing normal value for exporting producers not granted MET.
Kanada je bila začasno izbrana za primerljivo tretjo državo s tržnim gospodarstvom za namen določitve normalne vrednosti za proizvajalce izvoznike, ki jim TGO ni bila odobrena.
Following the imposition of provisional measures, two exporting producers and one importer reiterated their arguments against this choice, as set out in recital (41) of the provisional Regulation.
Po uvedbi začasnih ukrepov so dva proizvajalca izvoznika in en izvoznik ponovno predložili svoje navedbe proti tej izbiri (glej uvodno izjavo (41) začasne uredbe).
However, they did not provide any additional verifiable evidence supporting their arguments.
Vendar pa niso predložili nobenih dodatnih preverljivih dokazov v podporo svojim navedbam.
They further argued that the choice of Canada as an analogue market economy third country was inappropriate because the Canadian manufactures of hand pallet trucks bear much higher costs than Chinese counterparts, in particular in relation to labour costs.
Nadalje so trdili, da je izbira Kanade za primerljivo tretjo državo s tržnim gospodarstvom neustrezna, ker kanadski proizvajalci ročnih vozičkov za premeščanje palet nosijo veliko višje stroške kakor kitajski, zlasti glede na stroške dela.
In this respect, one exporting producer has claimed an additional adjustment for differences in the cost of production between its own costs in the PRC and the cost of production in Canada, whilst the other exporting producer argued that the very high adjustments already made is an indication that the Canadian and Chinese hand pallet trucks are not comparable.
V zvezi s tem je en proizvajalec izvoznik zahteval dodatno prilagoditev zaradi razlik v proizvodnih stroških med njegovimi lastnimi stroški v LRK in proizvodnimi stroški v Kanadi, medtem ko je drugi proizvajalec izvoznik trdil, da so že izvedene zelo obsežne prilagoditve pokazatelj, da kanadski in kitajski ročni vozički za premeščanje palet niso primerljivi.
In this respect, it is recalled that the investigation established that Canada has a competitive and representative market for hand pallet trucks, that the production facilities and methods of the Chinese and the Canadian producers are similar and that overall the Chinese and Canadian hand pallet trucks are comparable on the basis of the criteria established for the purposes of this investigation, as set out in recitals (40), (43) and (44) of the provisional Regulation.
V zvezi s tem je treba spomniti, da je preiskava ugotovila, da ima Kanada konkurenčen in reprezentativen trg ročnih vozičkov za premeščanje palet, da so proizvodne naprave in metode kitajskih in kanadskih proizvajalcev podobne ter da so na splošno kitajski in kanadski proizvajalci ročnih vozičkov za premeščanje palet primerljivi na podlagi meril, določenih za namene te preiskave v uvodnih izjavah (40), (43) in (44) začasne uredbe.
Furthermore, the investigation established that the production of hand pallet trucks is not labour intensive (the cost of labour in Canada is not more than 15 % of the total cost of production) and, therefore, any differences in labour cost between Canada and the PRC would not affect significantly the total cost of production.
Poleg tega je preiskava ugotovila, da proizvodnja ročnih vozičkov za premeščanje palet ne zahteva velikega vložka dela (stroški dela v Kanadi ne presegajo 15 % celotnih proizvodnih stroškov) in zato razlike v stroških dela med Kanado in LRK ne bi znatno vplivale na celotne proizvodne stroške.
Therefore, the argument that cost differences mainly due to labour render the choice of Canada as an analogue country inappropriate cannot be accepted.
Zato se navedba, da je zaradi razlik v stroških, ki so predvsem posledica delovne sile, izbira Kanade za primerljivo državo neustrezna, ne more sprejeti.
As regards the argument that Canadian manufacturers produce hand pallet trucks at significantly higher costs than Chinese counterparts, and that an adjustment, based on the cost difference between Canada and the exporting producer’s own costs in the PRC should be made to the normal value, it should be noted that the production cost information of the exporting producer which made the argument was not accepted since its request for MET had been rejected.
V zvezi z navedbo, da kanadski proizvajalci izdelujejo ročne vozičke za premeščanje palet z znatno večjimi stroški kakor kitajski in da bi bilo treba prilagoditev, ki temelji na razliki v stroških med Kanado in lastnimi stroški v LRK, uskladiti z normalno vrednostjo, je treba omeniti, da informacija o proizvodnih stroških proizvajalca izvoznika, na kateri je temeljila navedba, ni bila sprejeta, saj je bila zahteva po TGO zavrnjena.
As to the argument that the high adjustments already granted are an indication that the Canadian and Chinese hand pallet trucks are not comparable, it is noted that the product types to be compared to each other were selected on the basis of criteria which are considered reasonable within the industry concerned.
V zvezi z navedbo, da so že odobrene obsežne prilagoditve pokazatelj, da kanadski in kitajski ročni vozički niso primerljivi, se ugotavlja, da so bile vrste izdelkov za medsebojno primerjavo izbrane na podlagi meril, ki so v zadevni industriji veljala za primerna.
The comparison of product types were made on the basis of certain basic technical characteristics used by all operators in the market and no evidence was provided that this method of comparison was not appropriate, as set out in recital (43) of the provisional Regulation.
Primerjave vrst izdelkov so bile izvedene na podlagi določenih osnovnih tehničnih značilnosti, ki jih uporabljajo vsi gospodarski subjekti na trgu, in predložen ni bil noben dokaz, da ta metoda primerjave ne bi bila primerna (glej uvodno izjavo (43) začasne uredbe).
The argument, therefore, cannot be accepted.
Zato te navedbe ni mogoče sprejeti.
No other arguments were raised concerning the determination of the normal value in the analogue country and thus the findings set out in recitals (38) to (48) of the provisional Regulation are hereby confirmed.
Predložena ni bila nobena druga navedba v zvezi z določitvijo normalne vrednosti v primerljivi državi in zato se ugotovitve iz uvodnih izjav (38) do (48) začasne uredbe potrdijo.
Determination of normal value for exporting producers granted MET
Določitev normalne vrednosti za proizvajalce izvoznike, ki jim je odobrena TGO
Given that MET was granted to one exporting producer (see recital (18) above) the normal value was established as set out below in accordance with Article 2(1) to 2(6) of the basic Regulation.
Ker je bila TGO odobrena enemu proizvajalcu izvozniku (glej zgornjo uvodno izjavo (18)), je bila normalna vrednost določena, kakor je navedeno spodaj, v skladu s členom 2(1) do 2(6) osnovne uredbe.
Overall representativity of domestic sales
Splošna reprezentativnost domače prodaje
In accordance with Article 2(2) of the basic Regulation, it was first examined whether the domestic sales of hand pallet trucks to independent customers were representative, i.e. whether the total volume of such sales was at least 5 % of the total volume of its corresponding export sales to the Community.
V skladu s členom 2(2) osnovne uredbe je bilo najprej preverjeno, ali je bila domača prodaja ročnih vozičkov za premeščanje palet neodvisnim kupcem reprezentativna, to pomeni, ali je bil celoten obseg take prodaje vsaj 5 % celotnega obsega njene ustrezne izvozne prodaje v Skupnost.
This was the case for the exporting producer concerned.
Tak je bil primer zadevnega proizvajalca izvoznika.
Subsequently, it was examined whether the domestic sales of product types comparable to the exported product types could be considered as representative.
Nato je bilo preučeno, ali se domača prodaja vrst izdelkov v primerjavi z izvoženimi vrstami izdelkov lahko obravnava za reprezentativno.
For this purpose, the comparable types sold on the domestic market were first identified.
V ta namen so bile najprej opredeljene primerljive vrste, prodane na domačem trgu.
The investigation considered those product types of hand pallet trucks sold domestically as being identical or directly comparable with the types sold for export to the Community when they had the same lifting capacity, chassis material, size of forks, type of hydraulics and type of wheels.
Preiskava je obravnavala navedene vrste izdelkov ročnih vozičkov za premeščanje palet, prodane na domačem trgu, kakor enake ali neposredno primerljive z vrstami, prodanimi za izvoz v Skupnost, kadar so imele enako dvižno zmogljivost, material šasije, velikost vilic, vrsto hidravlike in vrsto koles.
Domestic sales of a particular product type were considered sufficiently representative when the total domestic sales volume of that type sold to independent customers during the IP represented at least 5 % of the total sales volume of the comparable product type exported to the Community.
Domača prodaja določene vrste izdelka se je štela za dovolj reprezentativno, kadar je celoten obseg domače prodaje te vrste, prodane neodvisnim kupcem med OP, predstavljal vsaj 5 % celotnega obsega prodaje primerljive vrste izdelka, izvoženega v Skupnost.
This was the case for some of the product types exported.
Tak je bil primer določenih izvoženih vrst izdelkov.
Ordinary course of trade test
Običajni potek trgovanja
It was first examined whether the domestic sales of the above product types made by the exporting producer could be considered as being made in the ordinary course of trade pursuant to Article 2(4) of the basic Regulation.
Najprej je bilo preučeno, ali se domača prodaja zgoraj navedenih vrst izdelkov proizvajalca izvoznika lahko šteje, kakor da je bila izvedena v običajnem poteku trgovanja v skladu s členom 2(4) osnovne uredbe.
This was done by establishing the proportion of domestic sales to independent customers, of each exported product type, not sold at a loss on the domestic market during the IP:
To je bilo opravljeno tako, da se je ugotovilo delež domače prodaje neodvisnim strankam za vsako izvoženo vrsto izdelkov, ki ni bila prodana na domačem trgu z izgubo med obdobjem preiskave:
for those product types where more than 80 % by volume of sales on the domestic market were not below unit costs and where the weighted average sales price was equal to or higher than the weighted average production cost, normal value, by product type, was calculated as the weighted average of all domestic sales prices during the IP, paid or payable to independent customers, of the type in question irrespective of whether these sales were profitable or not;
za tiste vrste izdelkov, pri katerih več kakor 80 % obsega prodaje na domačem trgu ni bilo pod višino stroškov na enoto in pri katerih je bila tehtana povprečna prodajna cena enaka ali višja kakor tehtano povprečje proizvodnih stroškov, je bila normalna vrednost glede na vrsto izdelka izračunana kot tehtano povprečje vseh domačih prodajnih cen med obdobjem preiskave, ki so jih plačali ali jih morajo plačati neodvisni kupci za zadevno vrsto, ne glede na to, ali je šlo za donosne prodaje ali ne;
for those product types where at least 10 %, but not more than 80 %, by volume, of sales on the domestic market were not below unit costs, normal value, by product type, was calculated as the weighted average of domestic sales prices which were made at prices equal to or above unit costs only, of the type in question;
za tiste vrste izdelkov, pri katerih vsaj 10 % obsega prodaje na domačem trgu, vendar ne več kakor 80 %, ni bilo pod višino stroškov na enoto, je bila normalna vrednost za vrsto izdelka izračunana kot tehtano povprečje samo domačih prodajnih cen, ki so bile za zadevno vrsto enake ali višje od stroškov na enoto;
for those product types where less than 10 %, by volume, was sold on the domestic market at a price not below unit costs, it was considered that the product type concerned was not sold in the ordinary course of trade and, therefore, normal value was constructed.
za tiste vrste izdelkov, pri katerih je bilo manj kakor 10 % obsega prodaje na domačem trgu po ceni, ki ni bila nižja od stroškov na enoto, je bilo ugotovljeno, da zadevna vrsta izdelka ni bila prodana v običajnem poteku trgovanja in je zato bila normalna vrednost računsko določena.
When the requirements set out in recitals (29) to (31) and in recital (32)(a) and (b) of this Regulation were met, normal value was based for the corresponding product type on the actual prices paid or payable, by independent customers in the domestic market of the exporting country during the IP, as set out in Article 2(1) of the basic Regulation.
Če so bile izpolnjene zahteve, določene v uvodnih izjavah (29) do (31) ter (32)(a) in (b) te uredbe, je normalna vrednost za ustrezno vrsto izdelka temeljila na dejanskih cenah, ki so jih plačali ali jih morajo plačati neodvisni kupci na domačem trgu države izvoznice med obdobjem preiskave, kakor določa člen 2(1) osnovne uredbe.
For types falling under recital (32)(c) of this Regulation, as well as for those product types which were not sold in representative quantities on the domestic market, as mentioned in recital (30) of this Regulation, normal value had to be constructed.
Za vrste iz uvodne izjave (32)(c) te uredbe in tiste vrste izdelkov, ki niso bili prodani v reprezentativnih količinah na domačem trgu, kakor je navedeno v uvodni izjavi (30) te uredbe, je bilo treba konstruirati normalno vrednost.
The selling, general and administrative (SG&A) expenses incurred and the weighted average profit realised by the exporting producer concerned on domestic sales of the like product, in the ordinary course of trade, during the IP, were added to the manufacturing cost in order to determine constructed normal value pursuant to Article 2(6) of the basic Regulation.
Nastali prodajni, splošni in upravni stroški ter tehtani povprečni dobiček, ki ga je ustvaril zadevni proizvajalec izvoznik pri domači prodaji podobnega izdelka v običajnem poteku trgovine med OP, so bili dodani proizvodnim stroškom, da bi ugotovili konstruirano normalno vrednost v skladu s členom 2(6) osnovne uredbe.
Following the imposition of provisional measures, no comments were submitted concerning the determination of the export price for sales made directly to independent customers in the Community.
Po uvedbi začasnih ukrepov ni bila predložena nobena pripomba glede določitve izvozne cene za neposredno prodajo neodvisnim kupcem v Skupnosti.
Therefore, the findings set out in recital (49) of the provisional Regulation concerning the establishment of the export price pursuant to Article 2(8) of the basic Regulation are hereby confirmed.
Zato se ugotovitve iz uvodne izjave (49) začasne uredbe, glede določitve izvozne cene v skladu s členom 2(8) osnovne uredbe, potrdijo.
For two exporting producers, the export price has been provisionally constructed for their sales to importers with which they were found to have a compensatory arrangement pursuant to Article 2(9) of the basic Regulation, as set out in recital (49) of the provisional Regulation.
Za dva proizvajalca izvoznika je bila izvozna cena začasno konstruirana za njuno prodajo uvoznikom, za katere je bilo ugotovljeno, da so imeli kompenzacijski dogovor v skladu s členom 2(9) osnovne uredbe (glej uvodno izjavo (49) začasne uredbe).
One of the exporting producers and its importer, for which certain export prices were constructed, argued that the relationship between them did not warrant construction of export prices and that the actual prices from the exporting producer to the importer should form the basis for establishing export prices.
Eden od proizvajalcev izvoznikov in njegov uvoznik, za katera so bile nekatere izvozne cene konstruirane, sta trdila, da razmerje med njima ni opravičevalo konstruiranja izvoznih cen in da bi morale biti dejanske cene, ki jih proizvajalec izvoznik zaračuna uvozniku, podlaga za določitev izvoznih cen.
However, the investigation showed that these export prices were affected by an agreement between the parties, further to which certain product development costs had to be borne by the importer.
Vendar je preiskava pokazala, da je na te izvozne cene vplival dogovor med strankami, da mora nekatere stroške za razvoj izdelkov nositi uvoznik.
Due to this compensatory arrangement, average export prices to the importer were significantly higher than to other independent customers in the Community.
Zaradi tega so bile povprečne izvozne cene za uvoznika znatno višje kakor za druge neodvisne kupce v Skupnosti.
Therefore, the prices from the exporting producer to the importer were not accepted as the basis for establishing the export prices.
Zato cene, ki jih proizvajalec izvoznik zaračuna uvozniku, niso bile sprejete kakor podlaga pri določitvi izvoznih cen.
Furthermore, before the end of the IP the exporting producer and the importer became associated.
Nadalje sta se pred koncem OP proizvajalec izvoznik in uvoznik povezala.
Normally, in these circumstances, the export prices would be constructed based on resales prices to independent buyers in the Community.
Običajno bi bile v takih okoliščinah izvozne cene konstruirane na podlagi cen pri nadaljnji prodaji neodvisnim kupcem v Skupnosti.
However, in this case the number of resale transactions made in the IP was very small and actual transaction prices were not supplied by the importer in good time and they were not verifiable.
Vendar je bilo v tem primeru število transakcij pri nadaljnji prodaji v OP zelo majhno in dejanskih cen transakcij uvoznik ni pravočasno predložil ter niso bile preverljive.
In these circumstances, these sales were not taken into account in the definitive calculation of export prices.
V teh okoliščinah ta prodaja ni bila upoštevana v dokončnem izračunu izvoznih cen.
In fact, this exporting producer had significant direct sales to independent customers in the Community which have been used to establish the export price, as set out in recital (36) of this Regulation.
Dejansko je ta proizvajalec izvoznik imel velik obseg neposredne prodaje neodvisnim kupcem v Skupnosti, ki je bila podlaga za določitev izvozne cene, kot navaja uvodna izjava (36) te uredbe.
The other exporting producer for which certain export prices were constructed and the importer concerned submitted comments on the provisional findings arguing that there was no arrangement or agreement between them within the meaning of an association or a compensatory arrangement as set out in Article 2(9) of the basic Regulation and Article 2.3 of the WTO ADA.
Drugi proizvajalec izvoznik, za katerega so bile nekatere izvozne cene konstruirane, in zadevni uvoznik sta predložila pripombe k začasnim ugotovitvam s trditvijo, da med njima ni bilo nobenega dogovora ali sporazuma v smislu povezave ali kompenzacijskega dogovora, kakor določata člen 2(9) osnovne uredbe in člen 2.3 Protidampinškega sporazuma STO.
Therefore, the construction of export prices, using resale prices of the importer to independent customers as a basis, is incorrect.
Zato je konstruiranje izvoznih cen z uporabo cen uvoznika pri nadaljnji prodaji neodvisnim kupcem nepravilno.