natgillin/translations-raw huggingface dataset:
This claim however seems to contradict the first one that accounts should be prepared but not audited in line with IAS.
Vendar je videti, da ta trditev nasprotuje prvi, da je namreč treba izkaze pripraviti, ne pa tudi revidirati v skladu z MRS.
If this were the case, the firms themselves, and not competent and independent auditors as required in Article 2(7)(c), would assess whether or not offsetting might not be forbidden, if revenues and expenses were not of material nature, if such offsetting could not influence the economic decision of users and if such offsetting detracts from the ability of users to understand the transactions undertaken.
Če bi bilo tako, bi podjetja sama, ne pa pristojni in neodvisni revizorji, kakor zahteva člen 2(7)(c), ocenili, ali izravnave ne bi veljalo prepovedati, ali ne gre za bistvene prihodke in odhodke, ali taka izravnava ne bi mogla vplivati na gospodarsko odločitev uporabnikov in ali bi taka izravnava zmanjšala sposobnost uporabnikov razumeti opravljene posle.
Moreover, while it has to be accepted that the notion ‘materiality’ leaves room for interpretation, paragraph 30 of IAS 1 provides that an item that is not sufficiently material to warrant separate presentation on the face of the financial statements may nevertheless be sufficient material that it should be presented separately in the notes.
Ob upoštevanju tega, da pojem „bistvenost“ dopušča možnost različnega tolmačenja, odstavek 30 MRS 1 določa, da je lahko postavka, ki ni dovolj bistvena, da bi jo bilo upravičeno posebej predstaviti v obrazcih računovodskih izkazov, kljub temu lahko dovolj bistvena, da jo je treba posebej predstaviti v pojasnilih.
Therefore, in view of the fact that the offsetting was not mentioned in the audit report nor in the notes to the financial statements of the company it is confirmed that the accounts of the company were not audited in line with IAS.
Zato je glede na dejstvo, da izravnava ni bila omenjena niti v revizijskem poročilu niti v pojasnilih računovodskih izkazov družbe, potrjeno, da izkazi družbe niso bili revidirani v skladu z MRS.
In addition, the offsetting in question were those found by the Commission investigators.
Poleg tega so zadevno izravnavo odkrili pristojni uradniki Komisije.
Only an in-depth audit would have revealed if there were no other cases where accounts were not prepared and audited in line with IAS.
Samo temeljita revizija bi odkrila, ali obstajajo še drugi primeri, pri katerih izkazi niso bili pripravljeni in revidirani v skladu z MRS.
In the absence of such an audit, the Commission does not have the material time, nor is it the purpose of the on-spot visit, to audit the accounts and the presentation of the accounts of the companies.
Takšne revizije ni bilo, Komisija pa nima potrebnega časa niti ni namen obiska na kraju samem revidirati izkaze in jih predstaviti družbam.
Therefore, findings of the Commission which point to the fact that firms, claiming MET, fail to meet the requirement of the basic Regulations to prepare accounting records and ensure that the accounts are prepared and audited in line with IAS leads to the conclusion that criterion two is not fulfilled.
Zato ugotovitve Komisije, ki kažejo na to, da podjetja, ki zahtevajo TGO, ne izpolnjujejo zahteve osnovne uredbe za pripravo računovodske evidence in zagotovitev, da so izkazi pripravljeni in revidirani v skladu z MRS, vodijo k ugotovitvi, da merilo dve ni izpolnjeno.
Finally, the same company disagreed with the conclusion that a negative working capital together with interest-free borrowings has to be considered as a distortion carried over from the former non-market economy system but rather a sign of managerial efficiency.
Nazadnje se ista družba ni strinjala s sklepom, da je treba negativni gibljivi kapital skupaj z brezobrestnimi posojili šteti kot izkrivljanje, preneseno iz prejšnjega sistema netržnega gospodarstva, temveč je menila, da gre za znak učinkovitosti vodstva.
It should firstly be noted that the findings relating to the negative working capital were subsidiary findings and were not the main ones leading to the conclusion that the applicant did not fulfil the MET criterion.
Najprej je treba omeniti, da so bile ugotovitve v zvezi z negativnim gibljivim kapitalom ugotovitve podrejenega pomena in niso bile glavne, ki bi privedle do sklepa, da prosilec ne izpolnjuje merila za dodelitev TGO.
Secondly, a negative working capital alone can be a sign of managerial efficiency but only in a business with low inventory and low accounts receivable, which basically can only be found in enterprises operating on an almost cash-only basis, such as department stores and supermarkets.
Drugič, že negativni gibljivi kapital sam po sebi je lahko znak učinkovitosti vodstva, vendar samo v podjetju z nizkimi zalogami in terjatvami do kupcev, kar je v bistvu mogoče samo v podjetjih, ki poslujejo skoraj samo z gotovino, kakor so veleblagovnice in supermarketi.
The analysis of the situation of this Chinese exporting producer, however, was completely different.
Analiza položaja tega kitajskega proizvajalca izvoznika pa je bila povsem drugačna.
A negative working capital has to be considered rather as a sign that a company may be facing bankruptcy or serious financial trouble.
Negativni gibljivi kapital je treba šteti bolj kot znak, da družbi grozi stečaj ali je v velikih finančnih težavah.
Under such circumstances, being able to receive huge amounts of ‘trade credits’ without any financial cost would be highly unlikely in market economy conditions.
V takšnih okoliščinah bi bilo v razmerah tržnega gospodarstva zelo malo verjetno prejeti izjemno velike količine „komercialnih kreditov“ brez kakršnih koli finančnih stroškov.
Therefore, the significant interest-free borrowings of the company which represented a significant share of its total short term liabilities (the latter representing 80 % of total liabilities) and which resulted to a significant level of negative working capital has to be considered as not in line with market economy behaviour.
Zato se šteje, da znatna brezobrestna posojila družbe, ki so predstavljala znatni delež njenih skupnih kratkoročnih obveznosti (pri čemer slednje predstavljajo 80 % celotnih obveznosti) in so privedla do znatne ravni negativnega gibljivega kapitala, niso v skladu s tržnogospodarskim ravnanjem.
In the case of the second company, no new arguments were provided which alter the provisional findings on MET.
V primeru druge družbe ni bilo novih dejstev, ki bi spremenila začasne ugotovitve o TGO.
In particular, it has been confirmed that the influence of the State-owned shareholder on the decision making process of the company was disproportionately high and that the State agreed to reduce the established value of the land use rights by 50 % without any compensation.
Zlasti je bilo potrjeno, da je bil vpliv delničarja v državni lasti na postopek sprejemanja odločitev v družbi nesorazmerno velik in da se je država strinjala z znižanjem ugotovljene vrednosti pravic do uporabe zemljišča za 50 % brez kakršnega koli nadomestila.
It was also confirmed that the accounts of the company were not audited in line with IAS.
Prav tako je bilo potrjeno, da izkazi družbe niso bili revidirani v skladu z MRS.
In the absence of any other comments concerning MET, recitals 19 to 26 of the provisional Regulation are hereby confirmed.
Ker v zvezi s TGO ni bilo nobenih drugih pripomb, se uvodne izjave 19 do 26 začasne uredbe potrdijo.
One interested party claimed that anti-competitive practices and State interference would encourage circumvention of the measures and therefore none of the Chinese producers should be granted IT.
Ena od zainteresiranih strank je trdila, da protikonkurenčne prakse in vmešavanje države spodbujajo izogibanje ukrepom in zato nobenemu izmed kitajskih proizvajalcev ne bi smela biti odobrena IO.
However, this interested party did not provide any evidence as to how such allegedly anti-competitive practices and alleged State interference would permit circumvention of measures.
Vendar pa ta zainteresirana stranka ni predložila nobenih dokazil glede tega, kako naj bi takšne domnevne protikonkurenčne prakse in domnevno vmešavanje države omogočali izogibanje ukrepom.
Moreover, the investigation revealed that any theoretical State interference would be only possible via the China Fermentation Industry Association of which both exporting producers are members.
Poleg tega je preiskava pokazala, da bi bilo kakršno koli teoretično vmešavanje države možno samo prek kitajskega združenja industrije, v kateri se uporablja fermentacija, katerega člana sta oba proizvajalca izvoznika.
However, all decisions and recommendations taken by this Association were of a non-binding nature.
Vse odločitve in priporočila, ki jih je sprejelo to združenje, pa so bile nezavezujoče.
In the absence of any other comments with regard to IT, recitals 27 to 29 of the provisional Regulation are hereby confirmed.
Ker v zvezi z IO ni bilo nobenih pripomb, se uvodne izjave 27 do 29 začasne uredbe potrdijo.
One interested party contested the choice made by the Commission to use Thailand as analogue country and, in particular, the producer Ajinomoto Thailand, which is related to the Community producer.
Ena zainteresirana stranka je spodbijala izbiro Komisije glede uporabe Tajske kot primerljive države in zlasti proizvajalca Ajinomoto Thailand, ki je povezan s proizvajalcem Skupnosti.
However, the arguments and remarks by this party were submitted after the specific time limit set for submitting comments [3], but more importantly they were provided without any substantiation.
Vendar so bile trditve in pripombe te stranke predložene po posebnem roku, določenem za predložitev pripomb [3], povrhu tega pa so bile predložene brez kakršne koli utemeljitve.
Therefore, these comments had to be disregarded.
Zato je bilo te pripombe treba zanemariti.
In the absence of any other comments concerning the analogue country, recitals 30 to 34 of the provisional Regulation are hereby confirmed.
Ker v zvezi s primerljivo državo ni bilo nobenih drugih pripomb, se uvodne izjave 30 do 34 začasne uredbe potrdijo.
One Chinese exporting producer claimed that an adjustment for the differences in the costs of raw material should be made.
En kitajski proizvajalec izvoznik je trdil, da je treba izvesti popravek zaradi razlik med stroški surovin.
In particular this exporting producer alleged that MSG produced from molasses as it is the case in the analogue country was more costly than MSG produced from corn or rice starch.
Ta proizvajalec izvoznik je zlasti trdil, da je mononatrijev glutamat, proizveden iz melase, kar velja za primerljivo državo, dražji od mononatrijevega glutamata, proizvedenega iz koruznega ali riževega škroba.
However, it appeared that the Chinese exporting producer significantly overstated the ratio between the input of molasses and the output of MSG in comparison of what was found and verified at the cooperating producer in the analogue country.
Kljub temu je videti, da je kitajski proizvajalec izvoznik znatno precenil razmerje med deležem melase in proizvedenim mononatrijevim glutamatom v primerjavi s tem, kar je bilo ugotovljeno in preverjeno pri sodelujočem proizvajalcu v primerljivi državi.
Accordingly, the claim that it was more costly to produce MSG in the analogue country had to be rejected.
Skladno s tem je bilo treba trditev, da je proizvodnja mononatrijevega glutamata v primerljivi državi dražja, zavrniti.
In the absence of any other comments concerning the methodology applied for the determination of normal value, recital 35 of the provisional Regulation is hereby confirmed.
Ker v zvezi z metodologijo, uporabljeno za določitev normalne vrednosti, ni bilo nobenih drugih pripomb, se uvodna izjava 35 začasne uredbe potrdi.
In the absence of any comments concerning the export price, which would alter the findings at the provisional stage, recitals 36 and 37 of the provisional Regulation are hereby confirmed.
Ker v zvezi z izvozno ceno ni bilo pripomb, ki bi spremenile ugotovitve začasne pojasnitve zadev, se uvodni izjavi 36 in 37 začasne uredbe potrdita.
In the absence of any other comments concerning the comparison, recitals 38 and 39 of the provisional Regulation are hereby confirmed.
Ker v zvezi s primerjavo ni bilo nobenih drugih pripomb, se uvodni izjavi 38 in 39 začasne uredbe potrdita.
For the companies granted IT, the weighted average normal value was compared with the weighted average export price of the corresponding type of the product concerned, as provided for in Articles 2(11) and (12) of the basic Regulation.
Pri družbah, ki jim je bila odobrena IO, se je tehtana povprečna normalna vrednost primerjala s tehtano povprečno izvozno ceno ustrezne vrste zadevnega izdelka v skladu s členom 2(11) in (12) osnovne uredbe.
On this basis, the definitive dumping margins expressed as a percentage of the CIF Community frontier price, duty unpaid, are:
Na tej podlagi so dokončne stopnje dampinga, izražene kot odstotek cene CIF meja Skupnosti brez plačane dajatve, naslednje:
and Tongliao Meihua Bio-Tech Co. Ltd: 33,8 %
in Tongliao Meihua Bio-Tech Co., Ltd.: 33,8 %
The basis for establishing the country-wide dumping margin was set out in recital 42 of the provisional Regulation, which, in the absence of any comments, is hereby confirmed.
Podlaga za določitev stopnje dampinga na ravni države je bila določena v uvodni izjavi 42 začasne uredbe in se potrdi, ker ni bilo drugih pripomb.
On this basis the country-wide level of dumping was established at 39,7 % of the CIF Community frontier price, duty unpaid.
Na podlagi tega je bila stopnja dampinga na ravni države določena v višini 39,7 % cene CIF meja Skupnosti brez plačane dajatve.
In the absence of any comments concerning the definition of the Community industry, recitals 44 to 46 of the provisional Regulation are hereby confirmed.
Ker ni bilo pripomb v zvezi z opredelitvijo industrije Skupnosti, se uvodne izjave 44 do 46 začasne uredbe potrdijo.
In the absence of any comments concerning the Community consumption, recital 47 of the provisional Regulation is hereby confirmed.
Ker ni bilo pripomb v zvezi s potrošnjo Skupnosti, se uvodna izjava 47 začasne uredbe potrdi.
Following the provisional disclosure, one of the Community importers claimed that the Commission findings with regard to the fluctuation of the Chinese export price in the period considered were distorted due to using financial years rather than calendar years.
Po začasnem razkritju je eden od uvoznikov Skupnosti trdil, da so bile ugotovitve Komisije glede nihanja kitajske izvozne cene v obravnavanem obdobju izkrivljene, ker so bila uporabljena finančna leta namesto koledarskih.
The period under consideration started on 1 April 2004 whereas the use of calendar years would have meant starting this period on 1 January 2004.
Obravnavano obdobje se je začelo 1. aprila 2004, medtem ko bi uporaba koledarskih let pomenila začetek tega obdobja 1. januarja 2004.
According to the data presented by the company, this change in the starting point would show a 12 % increase in Chinese export prices between the calendar year 2004 and IP in contrast to the slight decrease reported in recital 50 of the provisional Regulation.
V skladu s podatki, ki jih je predložila družba, naj bi ta sprememba začetka pokazala 12-odstotno zvišanje kitajskih izvoznih cen med koledarskim letom 2004 in OP, kar je v nasprotju z lahnim znižanjem iz uvodne izjave 50 začasne uredbe.
However, it should be noted that data presented by the importer was based on its total purchasing prices which obviously covered only part of the Chinese exports to the Community.
Vendar je treba omeniti, da so podatki, ki jih je predložil uvoznik, temeljili na njegovih skupnih nabavnih cenah, ki so očitno zajele samo del kitajskega izvoza v Skupnost.
Having examined the data with regard to the average prices of all imports of MSG from the PRC, based on Eurostat, it was found that the relevant Chinese prices increased by only 0,5 % from January 2004 to the end of the IP and not by 12 % as claimed by the importer.
Po preučitvi podatkov na temelju Eurostata v zvezi s povprečnimi cenami celotnega uvoza mononatrijevega glutamata iz LRK je bilo ugotovljeno, da so se zadevne kitajske cene od januarja 2004 do konca OP zvišale samo za 0,5 % in ne za 12 %, kakor je zatrjeval uvoznik.
The difference in price trends between that found for the period considered (a decrease of 2 %) and that found for the period from January 2004 to the end of the IP (an increase of 0,5 %) is not such as to alter the conclusions drawn in regard to the effect of these prices on the situation of the Community industry.
Razlika cenovnih gibanj med tem, kar je bilo ugotovljeno za obravnavano obdobje (znižanje za 2 %) in tem, kar je bilo ugotovljeno za obdobje od januarja 2004 do konca OP (zvišanje za 0,5 %) ni tako pomembno, da bi spremenilo ugotovitve v zvezi z učinkom teh cen na stanje industrije Skupnosti.
In the absence of any other comments with regard to imports into the Community from the PRC, recitals 48 to 52 of the provisional Regulation are hereby confirmed.
Ker v zvezi z uvozom v Skupnost iz LRK ni bilo drugih pripomb, se uvodne izjave 48 do 52 začasne uredbe potrdijo.
Certain interested parties questioned the analysis of the trends of the injury indicators.
Nekatere zainteresirane stranke so dvomile v analizo gibanj kazalnikov škode.
They claimed that the use of 12-month periods running in line with the complainant’s financial year rather than calendar years effectively shortened the period under consideration to three years as the financial year 2007 is, to a big extent, overlapping with the IP.
Trdile so, da je uporaba 12-mesečnih obdobij v skladu s finančnim letom pritožnika namesto koledarskih let dejansko skrajšala obravnavano obdobje na tri leta, saj se finančno leto 2007 v veliki meri prekriva z OP.
These parties claimed that in order to make a proper appraisal of the trends of the injury indicators, the period considered should be prolonged to cover the full calendar year 2004.
Te stranke so trdile, da je treba za pravo oceno gibanj kazalnikov škode obravnavano obdobje podaljšati, tako da bo zajemalo celo koledarsko leto 2004.
In this regard, it should be pointed out that the basic Regulation does not provide for a strict timeline regarding the definition of the period considered.
V zvezi s tem je treba poudariti, da osnovna uredba ne določa strogega časovnega okvira glede opredelitve obravnavanega obdobja.
Furthermore, the WTO Recommendation concerning the periods of data collection for anti-dumping investigations provides that ‘As a general rule, […] the period of data collection for injury investigations normally should be at least three years […]’ [4].
Poleg tega priporočilo STO v zvezi z obdobji zbiranja podatkov za protidampinške preiskave določa, da „kot splošno pravilo velja, da mora biti […] obdobje zbiranja podatkov za preiskave škode običajno najmanj tri leta […]“ [4].
Nevertheless, a comparative analysis of the basic injury indicators on a calendar year basis was made, i.e. assuming a period considered of 2004, 2005, 2006 and the IP, in order to verify if different conclusions would be drawn as regards injury.
Kljub temu je bila izdelana primerjalna analiza osnovnih kazalnikov škode na osnovi koledarskega leta, z izhodiščem obravnavanega obdobja 2004, 2005, 2006 in OP, da bi se preverilo, ali bi bile sprejete drugačne ugotovitve glede škode.
This analysis has shown that the trends of the main injury indicators do not change significantly.
Ta analiza je pokazala, da se gibanja glavnih kazalnikov škode ne spreminjajo znatno.
Although certain trends such as the decreases in production and sales volumes would be less pronounced as compared to the conclusions in the provisional Regulation, other findings relating to the negative profitability of the Community industry, the huge increase of imports from the PRC and the severe price undercutting would remain unchanged.
Čeprav so nekatera gibanja, kakor je zmanjšanje proizvodnje in obsega prodaje, manj izrazita v primerjavi s sklepi iz začasne uredbe, so druge ugotovitve v zvezi z negativno dobičkonosnostjo industrije Skupnosti, izjemnim porastom uvoza iz LRK in precejšnjim nelojalnim nižanjem cen ostale nespremenjene.
Furthermore, it should be noted that the period considered serves as an indicator of the evolution of the Community industry’s situation to determine whether it can be considered to be suffering material injury during the IP.
Poleg tega je treba omeniti, da obravnavano obdobje velja kot kazalnik razvoja položaja industrije Skupnosti, da se določi, ali se lahko šteje, da ji je bila med OP povzročena znatna škoda.
In these circumstances, the argument of the parties is rejected on the ground that the injury picture would have continued to show material injury even if the period considered was extended by the first trimester of 2004.
V teh okoliščinah se trditev strank zavrne na osnovi tega, da bi se znatna škoda nadaljevala, tudi če bi obravnavano obdobje podaljšali za prvo trimesečje 2004.
Additionally, the complainant commented on the wording of recital 60 of the provisional Regulation.
Poleg tega je imel pritožnik pripombe na besedilo uvodne izjave 60 začasne uredbe.
The complainant pointed out that the sentence ‘the acquisition of Orsan SA by Ajinomoto Foods Europe’ was not correct as Orsan SA was acquired by the Ajinomoto Group and subsequently renamed Ajinomoto Foods Europe.
Pritožnik je poudaril, da stavek „nakup Orsan SA s strani Ajinomoto Foods Europe“ ni pravilen, ker je družba Ajinomoto Group kupila Orsan SA in se nato preimenovala v Ajinomoto Foods Europe.
Based on the above facts and considerations, the conclusion that the Community industry suffered material injury, as set out in recitals 70 to 72 of the provisional Regulation, is hereby confirmed.
Na podlagi zgornjih dejstev in premislekov se potrdi sklepna ugotovitev iz uvodnih izjav 70 do 72 začasne uredbe, da je bila industriji Skupnosti povzročena znatna škoda.
One interested party claimed that during the period considered there was no coincidence in time between the negative trend in profitability observed for the Community industry and the development in the import volumes from the PRC.
Ena zainteresirana stranka je trdila, da se negativno gibanje opazovane dobičkonosnosti industrije Skupnosti in razvoj obsega uvoza iz LRK v obravnavanem obdobju nista časovno prekrivala.
Accordingly, it was claimed that imports from the PRC could not have caused injury to the Community industry.
Zato je trdila, da uvoz iz LRK ni mogel škodovati industriji Skupnosti.
Although this matter was explained in detail in recitals 60 and 61 of the provisional Regulation, it is further noted that, in accordance with Article 3(6) of the basic Regulation, it is not just the volumes of dumped imports which may be a relevant factor in assessing whether dumped imports have been the cause of material injury to the Community industry, but also, in the alternative, the prices of these imports.
Čeprav je bila ta zadeva podrobno razložena v uvodnih izjavah 60 in 61 začasne uredbe, velja nadalje pripomniti, da v skladu s členom 3(6) osnovne uredbe pri oceni tega, ali je dampinški uvoz povzročil znatno škodo industriji Skupnosti, ni pomemben dejavnik le obseg dampinškega uvoza, temveč alternativno tudi cene tega uvoza.
In recital 76 of the provisional Regulation it was concluded that ‘[…] the low priced dumped imports from the PRC which significantly undercut the prices of the Community industry during the IP, and which also significantly increased in volume, have had a determining role in the injury suffered by the Community industry’.
V uvodni izjavi 76 začasne uredbe je bilo sklenjeno, da „[…] je bil poceni dampinški uvoz iz LRK, ki je znatno nelojalno znižal cene industrije Skupnosti v OP in se je tudi znatno povečal v smislu obsega, odločilen za škodo industrije Skupnosti“.
Given the development of volumes and prices of dumped imports during the period considered, it is considered that this claim should be rejected.
Glede na razvoj obsega in cen dampinškega uvoza v obravnavanem obdobju se šteje, da je treba to trditev zavrniti.