natgillin/translations-raw huggingface dataset:
Throughout the investigation, the company submitted diverging versions of their accounts, all of which contained significant errors like closing and opening balances of consecutive financial years that did not correspond (IAS 1), or alleged changes in accounting policy that were not properly substantiated by any kind of disclosure in the accounts (IAS 8).
Med potekom preiskave je podjetje predložilo razlikujoče se različice svojih poročil, ki so vse vsebovale bistvene napake, kot sta neujemanje zaključnih in otvoritvenih stanj zaporednih finančnih let (IAS I) ali domnevne spremembe v računovodski politiki, ki niso bile pravilno utemeljene s kakršnim koli razkritjem v poročilih (IAS 8).
It has not been possible to reconcile important figures such as sales turnover with other company records.
Z drugimi evidencami podjetja ni bilo mogoče uskladiti pomembnih podatkov, kot je obseg prodaje.
Moreover, the company reported significant profits when it actually appeared to be making significant losses and the accounts presented did not contain proper consolidated turnover figures covering all its operations.
Poleg tega je podjetje prijavilo precejšen dobiček, v resnici pa se je izkazalo, da je imelo precejšnjo izgubo, in predstavljena poročila niso vsebovala ustreznih konsolidiranih podatkov o prometu, ki bi zajemali vse dejavnosti podjetja.
The reports of the auditors were completely silent on all the problems identified above.
V poročilih revizorjev navedene težave sploh niso bile omenjene.
In view of the above, criterion 2 was not fulfilled.
Glede na zgoraj navedeno, merilo 2 ni bilo izpolnjeno.
Consequently, it was concluded that the company did not fulfil the conditions set out in Article 2(7)(c) of the basic Regulation.
Zato je bilo sklenjeno, da podjetje ni izpolnjevalo pogojev, določenih v členu 2(7)(c) osnovne uredbe.
For the Vietnamese producer the Commission sought all information deemed necessary.
Za vietnamskega proizvajalca je Komisija poiskala vse informacije, za katere je menila, da so potrebne.
As far as criterion 1 is concerned, it was concluded that this was not met.
Sklenjeno je bilo, da merilo 1 ni bilo izpolnjeno.
In particular, it was established that there was a certain quantity restriction on export and domestic sales.
Predvsem je bilo ugotovljeno, da obstaja določena količinska omejitev izvoza in domače prodaje.
This restriction existed in the business investment licence, the application for the issuance of the licence as well as in the company’s charter.
Omejitev je bila navedena v dovoljenju za poslovno naložbo, vlogi za izdajo tega dovoljenja in aktu o ustanovitvi podjetja.
Finally, all decisions on matters involving the lease of land policy are explicitly determined by the State in the company’s business investment licence.
Tudi vse odločitve o zadevah, ki vključujejo politiko zakupa zemljišča, v dovoljenju za poslovno naložbo podjetja izrecno določa država.
The company also enjoys a waiver on the payment of land lease until its basic construction plans will be completed, as well as an additional waiver from the payment of the land lease for a number of years.
Za podjetje velja tudi opustitev plačila za zakup zemljišča, dokler ne bodo zaključeni njegovi osnovni gradbeni načrti, ter dodatna opustitev plačila za zakup zemljišča za več let.
Under these circumstances, it was found that the company had not demonstrated that its business decisions and costs were made in response to market conditions, and without significant state interference.
V teh okoliščinah je bilo ugotovljeno, da podjetje ni dokazalo, da so bili njegove poslovne odločitve in stroški oblikovani v odziv na tržne pogoje in brez večjega vmešavanja države.
As far as criterion 2 is concerned, it was concluded that it was not met because contrary to IAS 1 the financial statements of 2002 were not published in good time and they were not properly audited.
Sklenjeno je bilo, da merilo 2 ni bilo izpolnjeno, saj, v nasprotju z IAS 1, finančni izkazi za leto 2002 niso bili pravočasno objavljeni in ustrezno revidirani.
It was consequently concluded that the company did not fulfil the conditions set out in Article 2(7)(c) of the basic Regulation.
Zato je bilo sklenjeno, da podjetje ni izpolnjevalo pogojev, določenih v členu 2(7)(c) osnovne uredbe.
The exporting producers concerned in China and Vietnam as well as the Community industry were given an opportunity to comment on the above findings.
Zadevni proizvajalci izvozniki na Kitajskem in v Vietnamu ter industrija Skupnosti so imeli možnost predložitve pripomb na zgornje ugotovitve.
Two exporting producers contested the determination and argued that they should be granted MET.
Dva proizvajalca izvoznika sta izpodbijala odločitev in uveljavljala mnenje, da bi jima bilo treba odobriti MET.
The Chinese exporting producer argued that the accounting policies followed were in line with the Chinese corporate accounting rules and practice.
Kitajski proizvajalec izvoznik je menil, so bile uporabljene računovodske politike v skladu s kitajskimi računovodskimi pravili za podjetja in prakso.
In this respect, it is noted that according to the criteria of Article 2(7)(c) of the basic Regulation, the Commission shall examine whether the accounts of the companies are prepared and audited in line with the IAS.
Glede tega je ugotovljeno, da mora v skladu z merili člena 2(7)(c) osnovne uredbe Komisija proučiti, ali so poročila podjetij pripravljena in revidirana v skladu z mednarodnimi računovodskimi standardi.
The compliance or non-compliance with the Chinese standards is not decisive in the context of a MET assessment.
Skladnost ali neskladnost s kitajskimi standardi ni odločilna za oceno MET.
Furthermore, the findings of the verification constitute either non-compliance with basic accounting principles or significant accounting changes that need to be documented and explained properly.
Poleg tega utemeljujejo ugotovitve preverjanja bodisi neskladnost z osnovnimi računovodskimi načeli ali precejšnje računovodske spremembe, ki jih je treba ustrezno dokumentirati in razložiti.
Notwithstanding the above, it is noted that the Chinese Accounting System for Business Enterprises, in its Article 155, requires companies to present complete and detailed notes to accounting statements.
Ne glede na zgornje je ugotovljeno, da kitajski računovodski sistem za podjetja v členu 155 zahteva, da podjetja k računovodskim izkazom predložijo popolne in podrobne opombe.
Given the absence of any meaningful notes or explanations in the accounts of the company, it appears that the audit was not only breaching the IAS but it was also not in compliance with the Chinese standards.
Ker v poročilih podjetja ni bilo nobenih pomembnih opomb ali razlag, se zdi, da revizija ni kršila le mednarodnih računovodskih standardov, temveč ni bila skladna niti s kitajskimi standardi.
Consequently, it was concluded that the comments of the Chinese exporting producer were not justified and MET could not be granted.
Zato je bilo sklenjeno, da opombe kitajskega proizvajalca izvoznika niso bile utemeljene, in mu MET ni bilo mogoče odobriti.
The Vietnamese exporting producer argued that the export/domestic sales ratio, which appears in the business investment licence, is not binding and only mirrors the special tax incentives that the Vietnamese Government has introduced in order to encourage investments.
Vietnamski proizvajalec izvoznik je uveljavljal mnenje, da razmerje med izvozom in domačo prodajo, ki je navedeno v dovoljenju za poslovno naložbo, ni zavezujoče in zgolj odraža posebne davčne spodbude, ki jih je vietnamska vlada uvedla za spodbujanje naložb.
Hence, no state authority allegedly prescribes how much the company can sell on the export and domestic market.
Zato po njegovem mnenju nobena državna oblast ne predpisuje, koliko lahko podjetje proda na izvoznem in domačem trgu.
In this respect, it is noted that no direct correlation exists between the provisions concerning the issuance of a licence and the provisions concerning tax and financial issues.
V zvezi s tem je ugotovljeno, da ni nobene neposredne povezave med določbami, ki zadevajo izdajo dovoljenja, ter določbami, ki zadevajo davčna in finančna vprašanja.
Furthermore, the business investment licence itself did not contain any indication that the export sales ratio would be set purely for taxation purposes.
Poleg tega dovoljenje za poslovno naložbo ni vsebovalo nobene navedbe, da se razmerje izvozne prodaje določa izključno zaradi davčnih razlogov.
As regards the lease of land, the company argued that the land lease procedure followed in Vietnam was not contrary to the market economy principles and that all special provisions in relation to the land lease policy were merely incentives used by the Vietnamese Government to attract foreign investments.
Glede zakupa zemljišča je podjetje menilo, da postopek zakupa zemljišča, po katerem se ravnajo v Vietnamu, ni bil v nasprotju z načeli tržnega gospodarstva in da so bile vse posebne določbe v zvezi s politiko zakupa zemljišč izključno pobude, ki jih uporablja vietnamska vlada, da bi pritegnila tuje naložbe.
The exporting producer alleged that the lease amount itself was a kind of ‘tax’ and that it had bought the land from another company which was the ‘original landlord’.
Proizvajalec izvoznik je trdil, da je že sam znesek zakupa neke vrste „davek“ in da je kupil zemljišče od drugega podjetja, ki je „prvotni lastnik“.
It is noted that there is no free market of land in Vietnam.
Ugotovljeno je, da v Vietnamu ni prostega trga zemljišč.
According to a government circular submitted by the company, the price of land is set by the State.
V skladu z vladnim obvestilom, ki ga je predložilo podjetje, določa ceno zemljišč država.
As regards the argument concerning the purchase of land from the ‘original landlord’, this term is rather misleading since there is no private ownership of land in Vietnam.
Glede argumenta v zvezi z nakupom zemljišča od „prvotnega lastnika“ je treba povedati, da je ta izraz precej zavajajoč, saj v Vietnamu ne poznajo zasebnega lastništva zemljišč.
In fact, the company referred to compensation for the right to use the land paid to the previous tenant, which was determined unilaterally by the State.
Podjetje se je pravzaprav sklicevalo na nadomestilo za pravico do uporabe zemljišča, plačano prejšnjemu najemniku, ki jo je enostransko določila država.
Moreover, no evidence was submitted which could support the allegation that the land lease is a kind of ‘tax’.
Poleg tega ni bilo predloženega nobenega dokaza, ki bi lahko podprl navedbo, da je zakup zemljišča neke vrste „davek“.
In any event, as set out in recital 39, the company has not been paying any land lease for a number of years.
Vsekakor, kakor je navedeno v uvodni izjavi (39), podjetje ne plačuje nikakršnega zakupa zemljišča za več let.
As regards criterion 2, the company argued that the auditors had spotted that it had published its Financial Statements for 2002 later than the IAS prescribed, but it received an approval from the Ministry of Finance to ignore this discrepancy.
Glede merila 2 je podjetje uveljavljalo mnenje, da so revizorji sicer opazili, da je podjetje svoje finančne izkaze za leto 2002 objavilo kasneje, kot je predpisano v mednarodnih računovodskih standardih, vendar je podjetje prejelo odobritev Ministrstva za finance, da prezre to nedoslednost.
It is noted that this allegation was not confirmed by the auditor’s report.
Ugotovljeno je, da revizijsko poročilo ni potrdilo te navedbe.
On the contrary, the auditors stated that the audit was concluded in accordance with the IAS and no reservation on the accounts or explanation in a form of a note were included on why the company deviated from a clearly defined IAS practice.
Revizorji so ravno nasprotno navedli, da je bila revizija opravljena v skladu z mednarodnimi računovodskimi standardi in da ni bilo vključenih nobenih rezervacij glede poročil ali razlage v obliki opombe, zakaj je podjetje odstopalo od jasno določene prakse mednarodnih računovodskih standardov.
Moreover, the fact that a letter issued by the Ministry of Finance can allegedly change or relax a clearly stipulated law policy proves that the IAS were not applied properly in practice.
Poleg tega dejstvo, da lahko pismo, ki ga je izdalo Ministrstvo za finance, domnevno spremeni ali ublaži jasno določeno zakonsko politiko, dokazuje, da se mednarodni računovodski standardi v praksi niso pravilno uporabljali.
Consequently, it was concluded that criteria 1 and 2 were not met and, therefore, MET should not be granted.
Zato je bilo sklenjeno, da merili 1 in 2 nista izpolnjeni in zaradi tega MET ni mogoče odobriti.
Pursuant to Article 2(7)(a) of the basic Regulation, a country-wide duty, if any, is established for countries falling under that Article, except in those cases where companies are able to demonstrate that they meet all criteria set out in Article 9(5) of the basic Regulation.
V skladu s členom 2(7)(a) osnovne uredbe se za države, zajete v navedenem členu, določi dajatev za celotno državo, če sploh, razen ko lahko podjetja dokažejo, da izpolnjujejo vsa merila, določena v členu 9(5) osnovne uredbe.
As far as the PRC is concerned, both cooperating exporting producers which requested MET had also claimed IT in the event that they were not to be granted MET.
V zvezi z LRK sta oba sodelujoča proizvajalca izvoznika, ki sta zaprosila za MET, zahtevala tudi individualno obravnavo, če jima MET ne bi bil odobren.
On the basis of information available, it was found that the two companies met all the requirements for IT as set forth in Article 9(5) of the basic Regulation.
Na podlagi razpoložljivih informacij je bilo ugotovljeno, da sta obe podjetji izpolnjevali vse zahteve za individualno obravnavo, kakor je določeno v členu 9(5) osnovne uredbe.
It was therefore concluded that IT should be granted to the following exporting producers in the PRC:
Zato je bilo sklenjeno, da se individualna obravnava odobri naslednjima proizvajalcema izvoznikoma v LRK:
As far as Vietnam is concerned, the exporting producer who requested MET also claimed IT in the event that it was not to be granted MET.
V Vietnamu je proizvajalec izvoznik, ki je zaprosil za MET, zahteval tudi individualno obravnavo, če mu MET ne bi bil odobren.
On the basis of information available, it was found that this company did not meet all the requirements for IT as set forth in Article 9(5) of the basic Regulation.
Na podlagi razpoložljivih informacij je bilo ugotovljeno, da to podjetje ni izpolnjevalo vseh zahtev za individualno obravnavo, določenih v členu 9(5) osnovne uredbe.
In particular, it was established, as set out under the analysis of MET above, that the export sales quantities were not freely determined by the company, but were fixed by the State in the company’s business licence.
Predvsem je bilo ugotovljeno, kakor je opredeljeno v zgornji analizi podjetja, ki deluje v tržnem gospodarstvu, da podjetje ni prosto določalo količin izvozne prodaje, temveč je te fiksno določala država v poslovnem dovoljenju podjetja.
Therefore, it was found that the company did not meet the conditions for being granted IT.
Zato je bilo ugotovljeno, da podjetje ni izpolnjevalo pogojev za odobritev individualne obravnave.
Two other Vietnamese exporting producers also claimed IT within the given deadlines.
V danem roku sta za individualno obravnavo zaprosila še dva druga vietnamska proizvajalca izvoznika.
However, one submitted an incomplete reply to the questionnaire and the other did not submit any reply to the questionnaire.
Vendar pa je eden predložil nepopoln odgovor na vprašalnik, drugi pa na vprašalnik sploh ni odgovoril.
The two companies did not provide the requested information or any other explanation.
Podjetji nista zagotovili zahtevanih informacij ali kakršne koli druge razlage.
Consequently, the Commission concluded that these companies had not demonstrated that they met the conditions for being granted IT.
Zato je Komisija sklenila, da ti podjetji nista dokazali, da izpolnjujeta pogoje za odobritev individualne obravnave.
According to Article 2(7)(a) of the basic Regulation, in economies in transition normal value for exporting producers not granted MET has to be established on the basis of the price or constructed value in an analogue country.
V skladu s členom 2(7)(a) osnovne uredbe se v gospodarstvih v prehodu normalna vrednost za proizvajalce izvoznike, ki jim ni bil odobren MET, določi na podlagi cene ali računsko določene vrednosti v primerljivi državi.
In the notice of initiation, India was proposed as an appropriate analogue country for the purpose of establishing normal value for the PRC and Vietnam.
V obvestilu o začetku je bila za ustrezno primerljivo državo za določitev normalne vrednosti za LRK in Vietnam predlagana Indija.
The Commission invited all interested parties to comment on this.
Komisija je povabila vse zainteresirane stranke, naj izrazijo svoje vidike o tem.
Various interested parties submitted comments proposing as analogue country Taiwan, Thailand, the Republic of Korea or Italy.
Različne zainteresirane stranke so predložile pripombe, v katerih so za primerljivo državo predlagale Tajvan, Tajsko, Republiko Korejo ali Italijo.
The Commission contacted known companies in India, which was initially envisaged as an appropriate analogue country.
Komisija se je obrnila na znana podjetja v Indiji, ki je bila prvotno predvidena kot ustrezna primerljiva država.
However, no questionnaire replies or any meaningful comments were received from producers in India.
Vendar pa od proizvajalcev v Indiji ni prejela nobenih odgovorov na vprašalnik ali kakršnih koli smiselnih pripomb.
With regard to the Republic of Korea and Italy, the parties which have suggested them did not provide any specific information.
Stranke, ki so predlagale Republiko Korejo in Italijo, niso o teh državah zagotovile nobenih posebnih informacij.
Therefore, they have not been considered further as alternative analogue countries.
Zato se ju ni nadalje obravnavalo kot drugi možni primerljivi državi.
As regards Thailand, it is noted that during the course of the investigation it became apparent from the cooperating producers that there were no domestic sales in the ordinary course of trade in Thailand and, therefore, it could not be considered as an analogue country.
Glede Tajske je ugotovljeno, da je med preiskavo iz podatkov sodelujočih proizvajalcev postalo jasno, da na Tajskem ni nikakršne domače prodaje v običajnem poteku trgovanja in je zato ni mogoče obravnavati kot primerljive države.
However, Taiwan, which is one of the biggest worldwide producers of the product concerned, was found to have a representative domestic market, where a wide range of products and a large number of suppliers ensured a sufficient level of competition.
Ugotovljeno pa je bilo, da ima Tajvan, ki je eden največjih svetovnih proizvajalcev zadevnega izdelka, reprezentativen domači trg, na katerem široka paleta izdelkov in veliko dobaviteljev zagotavljata zadostno raven konkurence.
The investigation established that significant domestic sales in the ordinary course of trade were made by four cooperating sampled exporting producers in Taiwan.
V preiskavi je ugotovila precejšnjo domačo prodajo štirih v vzorcu zajetih sodelujočih proizvajalcev izvoznikov v Tajvanu med običajnim potekom trgovanja.
In view of the above, it is concluded that Taiwan constitutes an appropriate analogue country in accordance with Article 2(7)(a) of the basic Regulation.
Glede na zgoraj navedeno se sklene, da je Tajvan ustrezna primerljiva država v skladu s členom 2(7)(a) osnovne uredbe.
Methodology applied for the determination of normal value
Uporabljena metodologija za določitev normalne vrednosti
Global representativeness
Reprezentativnost v svetovnem merilu
In accordance with Article 2(2) of the basic Regulation, the Commission first examined in each exporting country whether the domestic sales of the product concerned to independent customers by each exporting producer were representative, i.e. whether the total volume of such sales was equal to or greater than 5 % of the total volume of the corresponding export sales to the Community.
V skladu s členom 2(2) osnovne uredbe je Komisija v vsaki državi izvoznici najprej proučila, ali je bila domača prodaja zadevnega izdelka neodvisnim kupcem vsakega proizvajalca izvoznika reprezentativna, tj. ali je bil skupni obseg takšne prodaje enak 5 % ali več skupnega obsega ustrezne izvozne prodaje v Skupnost.
Product type comparability
Primerljivost tipa izdelka
The Commission subsequently identified those product types sold domestically by the companies having overall representative domestic sales, which were identical or directly comparable with the types sold for export to the Community.
Komisija je potem opredelila tipe izdelkov, ki so jih na domačem trgu prodajala podjetja z reprezentativno domačo prodajo, ki so bili enaki ali neposredno primerljivi s tipi, prodajanimi za izvoz v Skupnost.
The criteria used are the following: CN code, type of raw material used, DIN number (i.e. code number under which the product is classified within the DIN nomenclature), diameter in millimetres, length in millimetres.
Uporabljena so bila naslednja merila: oznaka KN, tip uporabljene surovine, številka DIN (tj. številčna oznaka, pod katero je izdelek uvrščen v nomenklaturi DIN), premer v milimetrih, dolžina v milimetrih.
Product type specific representativeness
Reprezentativnost, značilna za tip izdelka
Domestic sales of a particular product type were considered as sufficiently representative when the volume of that product type sold on the domestic market to independent customers during the investigation period represented 5 % or more of the total volume of the comparable product type sold for export to the Community.
Domača prodaja določene vrste izdelka je veljala za dovolj reprezentativno, kadar je obseg navedenega izdelka, prodanega neodvisnim kupcem na domačem trgu med obdobjem preiskave, predstavljal 5 % ali več skupnega obsega primerljivega tipa izdelka, prodanega za izvoz v Skupnost.
The Commission subsequently examined whether the domestic sales of each company in each exporting country could be considered as being made in the ordinary course of trade pursuant to Article 2(4) of the basic Regulation.
Komisija je potem proučila, ali bi za domačo prodajo vsakega podjetja v vsaki državi izvoznici lahko veljalo, da je bila dosežena med običajnim potekom 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, sold at a loss on the domestic market during the investigation period.
To je bilo izvedeno z ugotavljanjem deleža domače prodaje neodvisnim kupcem za vsak izvožen tip izdelka, ki je bil na domačem trgu med obdobjem preiskave prodan z izgubo:
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 of the type in question.
Za tipe izdelkov, pri katerih več kot 80 % obsega prodaje na domačen trgu ni bilo pod stroški na enoto proizvodnje in pri katerih je bila tehtana povprečna prodajna cena enaka tehtanim povprečnim proizvodnim stroškom ali višja, je bila normalna vrednost po tipu izdelka izračunana kot tehtano povprečje vseh domačih prodajnih cen zadevnega tipa.
For those product types where at least 10 %, but no 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 found equal to or above unit costs only, of the type in question.
Za tipe izdelkov, pri katerih vsaj 10 %, vendar ne več kot 80 % obsega prodaje na domačen trgu ni bilo pod stroški na enoto proizvodnje, je bila normalna vrednost po tipu izdelka izračunana kot tehtano povprečje domačih prodajnih cen, za katere je bilo ugotovljeno, da so zgolj enake stroškom na enoto proizvodnje zadevnega tipa ali jih presegajo.