natgillin/translations-raw huggingface dataset:
Application forms to benefit from the scheme are set out as Annexure of the SROs.
Obrazci za vlogo za uveljavljanje ugodnosti iz te sheme so pripravljeni kot priloge k SRO.
Furthermore, a list of recipient companies of the scheme is provided directly by the SRO No. 1045(I)/2008.
Poleg tega je v SRO št. 1045(I)/2008 neposredno naveden seznam družb prejemnic sheme.
This refund is a compensatory support/tariff protection for the polyester industry and is administrated by the State Bank of Pakistan.
To povračilo je kompenzacijska pomoč/tarifna zaščita za industrijo poliestra, z njo pa upravlja državna banka Pakistana.
If PTA is imported, an import duty of 7,5 % is levied.
Če je prečiščena tereftalna kislina uvožena, se obračuna uvozna dajatev v višini 7,5 %.
If PTA is purchased from a Pakistani manufacturer that locally produced PTA, a price component of 7,5 % is identified on the invoice sent by the domestic PTA producer to the buyer.
Če je prečiščena tereftalna kislina nabavljena pri pakistanskem proizvajalcu, ki jo proizvaja lokalno, je na fakturi, ki ga domači proizvajalec prečiščene tereftalne kisline pošlje kupcu, označena komponenta cene v višini 7,5 %.
Accordingly, the buyer obtains a refund of this 7,5 % upon request.
V skladu s tem kupec na zahtevo pridobi povračilo te 7,5-odstotne komponente.
The investigation established that in practice the scheme provides a direct financing to the polyester industry of Pakistan.
Preiskava je pokazala, da v praksi shema zagotavlja neposredno financiranje industrije poliestra v Pakistanu.
The SROs are intended to favour the procurement of domestically produced PTA.
Namen SRO je dajanje prednosti nabavi doma proizvedene prečiščene tereftalne kisline.
This support for the domestically procured PTA is considered a direct financing to the buyer.
Ta podpora domači nabavi prečiščene tereftalne kisline se šteje za neposredno financiranje kupca.
The investigation established that the sole cooperating exporting producer was explicitly listed in the relevant SRO as a beneficiary of this scheme.
Preiskava je pokazala, da je bil edini sodelujoči proizvajalec izvoznik izrecno naveden v zadevnih SRO kot upravičenec te sheme.
In fact, the relevant SRO only mentioned eight companies in Pakistan as parties entitled to this scheme.
Dejansko je bilo v zadevnih SRO samo osem družb iz Pakistana navedenih kot stranke, upravičene do te sheme.
Thus, the cooperating exporting producer obtained benefits derived from the PTA Compensatory Support.
Zato je imel sodelujoči proizvajalec izvoznik ugodnosti iz kompenzacijske podpore za prečiščeno tereftalno kislino.
Account taken of all the above, this scheme is considered to be a subsidy within the meaning of Article 3(1)(a)(i) and Article 3(2) of the basic Regulation because it provides a financial contribution in the form of a direct transfer of funds that confers a clear benefit upon the recipient company.
Ob upoštevanju navedenega se ta shema šteje za subvencijo v smislu člena 3(1)(a)(i) in člena 3(2) osnovne uredbe, saj zagotavlja finančni prispevek v obliki neposrednega prenosa sredstev, ki družbi prejemnici prinaša očitne ugodnosti.
In addition, the scheme is specific within the meaning of Article 4(4)(b) of the basic Regulation, given that the subsidy is contingent upon the use of domestic over imported goods.
Poleg tega je shema specifična v smislu člena 4(4)(b) osnovne uredbe glede na to, da je subvencija pogojena z uporabo domačega blaga pred uvoženim.
Furthermore, this subsidy can also be considered specific within the meaning of Article 4(4)(a) of the basic Regulation, given that the legislation itself explicitly limits access to this scheme to certain enterprises belonging to the polyester industry.
Razen tega se lahko ta shema šteje za specifično tudi v smislu člena 4(4)(a) osnovne uredbe glede na to, da sama zakonodaja izrecno omejuje dostop do te sheme določenim družbam, ki sodijo v industrijo poliestra.
Consequently, this subsidy is considered countervailable.
Zato se lahko za to subvencijo izvedejo izravnalni ukrepi.
The benefit conferred on the recipient is considered to be the total amount of the financial refund, as reported by the cooperating exporting producer in its accounts.
Kot ugodnost za prejemnika se šteje skupni znesek denarnega povračila, kakor ga je sodelujoči proizvajalec izvoznik navedel v svojih izkazih.
In accordance with Article 7(2) of the basic Regulation this subsidy amount (nominator) has been allocated over the total sales turnover of the company during the IP because the subsidy is not contingent upon export performance and was not granted by reference to the quantities manufactured, produced, exported or transported.
V skladu s členom 7(2) osnovne uredbe je bil ta znesek subvencije (števec) dodeljen za skupni prihodek družbe od prodaje med OP, ker subvencija ni odvisna od opravljenega izvoza in ni bila dodeljena glede na izdelane, proizvedene, izvožene ali prevožene količine.
The subsidy rate established with regard to this scheme during the IP for the cooperating exporting producer amounts to 2,38 %.
Stopnja subvencije za to shemo med OP za sodelujočega proizvajalca izvoznika znaša 2,38 %.
Under this scheme a company can benefit from a special tax regime on its export turnover.
Na podlagi te sheme ima lahko družba ugodnosti od posebnega davčnega režima na prihodke od izvoza.
The scheme is based on the Sections 154 and 169 of the Income Tax Ordinance, 2001 (ITO) and Division IV of Part III of the First Schedule to the ITO 2001.
Shema temelji na poglavjih 154 in 169 Odloka o davku od dohodka iz leta 2001 („ITO“) in oddelku IV dela III Priloge I k ITO iz leta 2001.
This scheme is a system to levy income on the basis of the export turnover and is accessible to every exporter at the time of realisation of the proceeds on account of a sale of goods.
Ta shema je sistem za obračunavanje dohodka na podlagi prihodka od izvoza in je dostopna vsakemu izvozniku v času unovčenja iztržka od prodaje blaga.
A withholding tax of 1 % is deducted by an authorized bank on the value of the export transaction at the time of the realization of foreign exchange proceeds, regardless of any profit of the company.
Pooblaščena banka odbije odtegnjeni davek v višini 1 % na vrednost izvozne transakcije v času unovčenja deviznega iztržka, ne glede na kakršen koli dobiček družbe.
On the other hand, the taxable income of companies on their domestic activities is subject to a 35 % income tax.
Po drugi strani pa za obdavčljivi dohodek družb iz njihovih dejavnosti na domačem trgu velja davek na dohodek v višini 35 %.
This tax deduction, applied directly on the exchange proceeds, is to be considered a final tax on the income arising from the export transactions.
Ta davčna olajšava, ki se uporablja neposredno za devizne iztržke, se šteje za končni davek na dohodek iz izvoznih transakcij.
No deduction is allowed for any expenditure pertaining to the realisation of the export turnover.
Dovoljena ni nobena olajšava za noben izdatek v zvezi z unovčenjem prihodkov od izvoza.
The investigation established that in practice the scheme provides a special and favourable tax treatment for the exporters.
Preiskava je pokazala, da ta shema v praksi izvoznikom zagotavlja posebno in ugodno davčno obravnavo.
Although the portion of the expenses related to the export turnover cannot be deducted, the low tax rate at 1 % of the total export turnover represents an advantageous tax system in comparison with the normal tax regime where a higher rate at 35 % is applied on the normal income, provided that the profits from exports are taxed at a lower rate than those earned on domestic sales.
Čeprav dela izdatkov, povezanih s prihodkom od izvoza, ni mogoče odšteti, nizka davčna stopnja v višini 1 % na skupni prihodek od izvoza pomeni ugoden davčni sistem v primerjavi z običajnim davčnim režimom, kjer se uporablja višja stopnja v višini 35 % za običajni dohodek, pod pogojem, da je dobiček od izvoza obdavčen z nižjo stopnjo kot dobiček od prodaje na domačem trgu.
The cooperating exporting producer obtained benefits derived from the FTR scheme.
Sodelujoči proizvajalec izvoznik je imel ugodnosti iz sheme FTR.
To the extent that this tax regime results in profits due to the fact that exports are taxed at a lower rate the domestic sales, this scheme is considered to be a subsidy within the meaning of Article 3(1)(a) (ii) and Article 3(2) of the basic Regulation in the form of forgone government revenue that confers a benefit upon the recipient company.
Glede na to, da ta davčni režim prinaša dobiček, ker je izvoz obdavčen z nižjo stopnjo kot domača prodaja, se ta shema v smislu člena 3(1)(a)(ii) in člena 3(2) osnovne uredbe šteje za subvencijo v obliki opuščenega prihodka vlade, ki družbi prejemnici prinaša ugodnosti.
In addition, this subsidy can be considered specific within the meaning of the Article 4(4)(a) of the basic Regulation, given that the subsidy is contingent upon export performance.
Poleg tega se ta shema lahko šteje za specifično v smislu člena 4(4)(a) osnovne uredbe glede na to, da je subvencija pogojena z izvozom.
The benefit conferred on the recipient is considered to be the amount of total tax payable according to the income relating to the receipts subject to the FTR (exports), after the deduction of the FTR paid (1 % of the export turnover).
Kot ugodnost za prejemnika se šteje znesek celotnega davka, ki se plača na prihodek, povezan s prejemki, za katere velja predmet FTR (izvoz), po plačilu odbitka FTR (1 % prihodka od izvoza).
In accordance with Article 7(2) of the basic Regulation this subsidy amount (nominator) has been allocated over the total export turnover of the company during the IP, because the subsidy is contingent upon export performance and was not granted by reference to the quantities manufactured, produced, exported or transported.
V skladu s členom 7(2) osnovne uredbe je bil ta znesek subvencije (števec) dodeljen za skupni prihodek od izvoza družbe med OP, ker je subvencija odvisna od opravljenega izvoza in ni bila dodeljena glede na izdelane, proizvedene, izvožene ali prevožene količine.
The subsidy rate established with regard to this scheme during the IP for the exporting producer amounts to 1,95 %.
Stopnja subvencije za to shemo med OP za proizvajalca izvoznika znaša 1,95 %.
V. Export Long-Term Fixed Rate Financing Scheme (LTF-EOP)
V. Shema dolgoročnega financiranja izvoza s fiksno obrestno mero (LFT-EOP)
The purpose of the Long-Term Financing for the Export Oriented Projects (LTF-EOP) is to enable eligible financial institutions to provide financing facilities on attractive terms and conditions to borrowers for import of machinery, plant, equipment and accessories thereof.
Namen dolgoročnega financiranja izvozno usmerjenih projektov (Long-Term Financing for the Export Oriented Projects – LFT-EOP) je omogočiti upravičenim finančnim institucijam, da posojilojemalcem zagotovijo možnost financiranja pod privlačnimi pogoji za uvoz strojev, naprav, opreme in dodatkov.
As expressly stated in the SBP Circular No. 14, dated 18 May 2004, companies which export directly or indirectly at least 50 % of their annual production are eligible for financing under the scheme.
Kakor je izrecno navedeno v Okrožnici SBP št. 14 z dne 18. maja 2004, so družbe, ki neposredno ali posredno izvozijo najmanj 50 % letne proizvodnje, upravičene do financiranja iz te sheme.
Participating financial institutions approved for FTF-EOP are those who comply with the capital adequacy requirement set by the SBP.
Sodelujoče finančne institucije, odobrene za shemo LTF-EOP, so tiste, ki izpolnjujejo zahtevo po kapitalski ustreznosti, ki jo določi SBP.
Those institutions can provide a long-term financing of up to 7-1/2 years to their borrowers.
Institucije lahko zagotavljajo dolgoročno financiranje svojih posojilojemalcev za obdobje do sedmih let in pol.
Credit provided to companies could then be used for various purposes (modernization of factories, purchase of locally manufactured plant and machinery, import of machinery etc.).
Kredit, ki ga dobijo družbe, se lahko uporabi za različne namene (posodobitev tovarn, nabavo lokalno proizvedenih naprav in strojev, uvoz strojev itd.).
Banks are allowed to charge the borrower up to 3 % over and above the rates notified by the SBP.
Banke lahko posojilojemalcem zaračunajo do 3 % višje stopnje, kakor jih sporoči SBP.
Interest rates for financing under LTF-EOP scheme are benchmarked with the weighted average yields of 12 months Treasury Bills and three and five years Pakistan Investment Bond, depending on the period of financing.
Obrestne mere za financiranje iz sheme LTF-EOP se primerjajo s tehtanim povprečnim donosom 12-mesečnih zakladnih menic in tri- ter petletnimi pakistanskimi investicijskimi obveznicami, odvisno od obdobja financiranja.
After the disbursement of the loan, the banks can approach the concerned office of the SBP for obtaining refinance in the amount of the loan disbursed.
Po izplačilu posojila lahko banke zadevni urad SBP zaprosijo za refinanciranje v znesku izplačanega posojila.
Although this scheme ceased in June 2007, the sole cooperating exporting producer is still benefiting the scheme, given that this is a long-term financing and the benefit was availed of in April 2005 for a period of 7-1/2 years.
Čeprav se ta shema od junija 2007 ne uporablja več, edini sodelujoči proizvajalec izvoznik še vedno uživa ugodnosti iz te sheme, saj gre za dolgoročno financiranje, ugodnost pa je pričel uživati aprila 2005 za obdobje sedmih let in pol.
Under this scheme, the SBP mandatorily sets maximum ceiling interest rates applicable to long-term loans.
SBP na podlagi te sheme obvezujoče določa najvišje obrestne mere za dolgoročna posojila.
As result, exporters can obtain long-term loans at preferential interest rates compared with the interest rates for ordinary commercial credits, which are set purely under market conditions.
Zato lahko izvozniki pridobijo dolgoročna posojila po preferencialnih obrestnih merah v primerjavi z obrestnimi merami za običajne komercialne kredite, ki so določene izključno v skladu s tržnimi pogoji.
The scheme has to be considered a subsidy within the meaning of Article 3(1)(a)(iv) and Article 3(2) of the basic Regulation in the form of government practice which involves a public body (i.e., the SBP), which is therefore part of the government, instructing commercial banks to carry out functions illustrated under Article 3(1)(a)(i) (i.e. direct transfer of funds in the form of loans).
Shemo je treba v smislu člena 3(1)(a)(iv) in člena 3(2) osnovne uredbe šteti za subvencijo v obliki vladne prakse, ki vključuje javni organ (tj. SBP), zaradi česar je del vlade, ki komercialnim bankam nalaga, da izvajajo funkcije iz člena 3(1)(a)(i) (tj. neposreden prenos sredstev v obliki posojil).
A benefit is conferred upon the recipient company in the form of the preferential interest rate.
Družba prejemnica uživa ugodnosti v obliki preferencialnih obrestnih mer.
In this context, it has to be highlighted that SBP falls under the definition of a ‘government’ as set out in Article 2(b) of the basic Regulation.
V zvezi s tem je treba poudariti, da SBP spada pod opredelitev „vlade“ iz člena 2(b) osnovne uredbe.
It is 100 % government-owned and pursues public policy objectives.
Je v 100-odstotni državni lasti in uresničuje cilje javne politike.
Indeed, SBP performs all the functions attributed to central banks, including the issue of notes, regulation and supervision of the financial system, acting as bankers’ bank, lender of last resort, banker to the Government, conducting monetary policy, managing the public debt, managing the foreign exchange, developing the financial framework, institutionalising savings and investments, providing training facilities to bankers, and providing credit to priority sectors.
SBP izvaja vse funkcije, ki jih imajo centralne banke, vključno z izdajo vrednostnih papirjev, ureditvijo in nadzorom finančnega sistema, delovanjem kot banka bankam, posojilodajalcem v sili in banko vlade, izvajanjem monetarne politike, upravljanjem javnega dolga, upravljanjem deviznih sredstev, razvojem finančnega okvira, institucionaliziranjem prihrankov in naložb, zagotavljanjem zmogljivosti za usposabljanje bankirjev in zagotavljanjem kredita prednostnim sektorjem.
Account taken of above, this subsidy can be considered specific pursuant to Article 4(4)(a) of the basic Regulation because the legislation itself, on the part of the eligibility criteria, explicitly provides a subsidy contingent upon export performance.
Ob upoštevanju navedenega se ta shema lahko šteje za specifično v skladu s členom 4(4)(a) osnovne uredbe, saj sama zakonodaja, na podlagi meril o upravičenosti, izrecno določa subvencijo, odvisno od opravljenega izvoza.
Pursuant to Article 6(b) of the basic Regulation, the benefit to the recipient is calculated by taking the difference between the central bank’s (State Bank of Pakistan) imposed credit ceiling and the applicable commercial credit rates.
V skladu s členom 6(b) osnovne uredbe se ugodnost za prejemnika izračuna tako, da se upošteva razliko med določeno zgornjo mejo kredita centralne banke (državne banke Pakistana) in veljavnimi komercialnimi krediti.
In accordance with Article 7(2) of the basic Regulation, the subsidy amount (nominator) has been allocated over the export turnover of the product concerned during the IP because the subsidy is contingent upon export performance and it was not granted by reference to the quantities manufactured, produced, exported or transported.
V skladu s členom 7(2) osnovne uredbe je bil znesek subvencije (števec) dodeljen za prihodek od izvoza zadevnega izdelka v OP, ker je subvencija odvisna od opravljenega izvoza in ni bila dodeljena glede na izdelane, proizvedene, izvožene ali prevožene količine.
The subsidy rate established with regard to this scheme for the IP for the exporting producer amounts to 0,60 %.
Stopnja subvencije za to shemo za OP za proizvajalca izvoznika znaša 0,60 %.
Under the EFS short-term financing, facilities are provided to the exporters through commercial banks for exports of all manufactured goods.
Na podlagi kratkoročnega financiranja EFS je izvoznikom prek komercialnih bank zagotovljena pomoč za izvoz vsega proizvedenega blaga.
This scheme is primarily a working capital facility of short-term nature for a maximum period of 180 days.
Ta shema je prvenstveno kratkoročna pomoč za gibljiva sredstva za obdobje največ 180 dni.
Any exporter can benefit from the EFS by applying to any commercial bank and by fulfilling the other requirements required by the financial institution.
Vsak izvoznik lahko koristi ugodnosti EFS z oddajo vloge na kateri koli komercialni banki in z izpolnitvijo drugih zahtev, ki jih zahteva finančna institucija.
In fact, the decision to lend is taken by the bank under its own internally-approved credit policy.
Odločitev o posojilu sprejme banka v okviru svoje interno odobrene kreditne politike.
This benefit can be granted both on export transactions and on export performance.
Ugodnost je lahko odobrena za izvozne transakcije in opravljen izvoz.
Under the transaction-based facility, finance is granted by the bank to the exporter on the basis of a Firm Export Order/Export Letter of Credit for a maximum period of 180 days.
Na podlagi pomoči, ki temelji na transakcijah, banka izvozniku zagotovi finančna sredstva na podlagi izvoznega naloga družbe/izvoznega akreditiva za največ 180 dni.
The financing facility can be availed at pre-shipment stage for procuring inputs and manufacturing the goods to be exported.
Finančno pomoč se lahko pridobi v fazi pred odpremo za nabavo surovin in proizvodnjo blaga za izvoz.
Financing at post-shipment stage is also granted for goods already shipped to the importer abroad for the period up to realization of export proceeds or 180 days, whichever is earlier.
Financiranje v fazi po odpremi je odobreno za blago, že odposlano uvozniku iz tujine, za obdobje do unovčenja iztržka od izvoza ali 180 dni, kar je prej.
Under the performance-based facility, this revolving finance is granted to the exporter up to 50 % of his export performance realized during the previous year.
Na podlagi pomoči, ki temelji na opravljenem izvozu, so ta obnovljiva finančna sredstva izvozniku zagotovljena v višini do 50 % izvoza, opravljenega v preteklem letu.
Exporters can avail themselves of this financing facility for a period of 180 days.
Izvozniki lahko to finančno pomoč koristijo za obdobje 180 dni.
This facility, once availed, needs to be repaid in totality.
Ko je ta pomoč izkoriščena, jo je treba povrniti v celoti.
This scheme provides a short-term financing export credit from commercial banks at preferential interest rates prescribed by the State Bank of Pakistan.
Ta shema zagotavlja kratkoročno financiranje izvoznega kredita s strani komercialnih bank po preferencialnih obrestnih merah, ki jih določi državna banka Pakistana.
The sole cooperating exporting producer benefits from this scheme for both domestic and export sales.
Edini sodelujoči proizvajalec izvoznik koristi ugodnosti te sheme za domačo prodajo in izvoz.
EFS Mark-up rates are benchmarked with the weighted average yields of six months Pakistan Treasury Bills.
Stopnje pribitka EFS se primerjajo s tehtanim povprečnim donosom pakistanskih 6-mesečnih zakladnih menic.
As result, exporters can obtain financing facility at preferential interest rates compared with the interest rates for ordinary short-term commercial credits, which are set purely under market conditions.
Zato lahko izvozniki pridobijo finančno pomoč po preferencialnih obrestnih merah v primerjavi z obrestnimi merami za običajne kratkoročne komercialne kredite, ki so določene izključno v skladu s tržnimi pogoji.
The scheme is considered to be a subsidy within the meaning of Article 3(1)(a)(iv) and Article 3(2) of the basic Regulation because it provides a financial contribution in the form of government practice which involves a public body (i.e. SBP) instructing commercial banks to carry out functions illustrated under Article 3(1)(a)(i) (i.e. direct transfer of funds in the form of loans).
Shema se šteje za subvencijo v smislu člena 3(1)(a)(iv) in člena 3(2) osnovne uredbe, ker zagotavlja finančni prispevek v obliki vladne prakse, ki vključuje javni organ (tj. SBP) in komercialnim bankam nalaga, da izvajajo funkcije iz člena 3(1)(a)(i) (tj. neposreden prenos sredstev v obliki posojil).
Furthermore, account taken of above, this subsidy can be considered specific pursuant to Article 4(4)(a) of the basic Regulation because the legislation itself, on the part of the eligibility criteria, explicitly provides a subsidy contingent upon export performance.
Poleg tega se ob upoštevanju navedenega ta shema lahko šteje za specifično v skladu s členom 4(4)(a) osnovne uredbe, saj sama zakonodaja, na podlagi meril o upravičenosti, izrecno določa subvencijo, odvisno od opravljenega izvoza.
In accordance with Article 7(2) of the basic Regulation, the subsidy amount (nominator) has been allocated over the export turnover during the IP because the subsidy is contingent upon export performance and was not granted by reference to the quantities manufactured, produced, exported or transported.
V skladu s členom 7(2) osnovne uredbe je bil ta znesek subvencije (števec) dodeljen za prihodek od izvoza v OP, ker je subvencija odvisna od opravljenega izvoza in ni bila dodeljena glede na izdelane, proizvedene, izvožene ali prevožene količine.
The subsidy rate established with regard to this scheme for the IP for the exporting producer amounts to 2,22 %.
Stopnja subvencije za to shemo za OP za proizvajalca izvoznika znaša 2,22 %.
This scheme is a short term financing facility for export and import provided by commercial banks at preferential interest rates prescribed by the State Bank of Pakistan.
Ta shema je kratkoročna finančna pomoč za izvoz in uvoz, ki jo zagotovijo komercialne banke po preferencialnih obrestnih merah, ki jih določi državna banka Pakistana.
Any exporter and importer can avail itself of this short-term financing.
To kratkoročno financiranje lahko koristi kateri koli izvoznik in uvoznik.