natgillin/translations-raw huggingface dataset:
White phosphorus is used as a starting product for non-acid applications mainly for pharmaceuticals and agricultural chemicals, for the manufacture of phosphoric acid and its derivatives that are used for food and detergents, and for the manufacture of phosphor alloys that can be used in metallurgy.
Beli fosfor se uporablja kot izhodna surovina za nekislinsko uporabo, predvsem za farmacevtske izdelke in kmetijske kemikalije, za proizvodnjo fosforjeve kisline in njenih derivatov, ki se uporabljajo v živilih in čistilnih sredstvih, in za proizvodnjo fosfornih zlitin, ki se lahko uporabljajo v metalurgiji.
The investigation showed that white phosphorus produced and sold in the Union by the Union industry and the white phosphorus produced in the country concerned and exported to the Union had the same basic physical, chemical and technical characteristics and uses.
Preiskava je pokazala, da imata beli fosfor, ki ga v Uniji proizvaja in prodaja industrija Unije, in beli fosfor, ki se proizvaja v zadevni državi in izvaža v Unijo, enake osnovne fizikalne, kemične in tehnične lastnosti ter uporabe.
Therefore, these products are provisionally considered to be alike within the meaning of Article 1(4) of the basic Regulation.
Ti izdelki se zato začasno obravnavajo kot podobni v smislu člena 1(4) osnovne uredbe.
In the light of the determination concerning market economy treatment as outlined below in recitals 14 to 17 and the fact that data of the analogue market producer was not used, no determination was made with respect of the like product produced and sold in the analogue market.
Glede na določitev v zvezi s tržnogospodarsko obravnavo iz uvodnih izjav 14 do 17 in dejstvo, da podatki proizvajalca na primerljivem trgu niso bili uporabljeni, ni bila izvedena določitev v zvezi s podobnim izdelkom, ki se proizvaja in prodaja na primerljivem trgu.
MARKET ECONOMY TREATMENT (MET)
TRŽNOGOSPODARSKA OBRAVNAVA (TGO)
Pursuant to Article 2(7)(b) of the basic Regulation, in anti-dumping investigations concerning imports orginating in Kazakhstan, normal value shall be determined in accordance with paragraphs (1) to (6) of the said Article for the exporting producer that was found to meet the criteria laid down in Article 2(7)(c) of the basic Regulation.
V skladu s členom 2(7)(b) osnovne uredbe se normalna vrednost v protidampinških preiskavah v zvezi z uvozom izdelkov s poreklom iz Kazahstana določi v skladu z odstavki od (1) do (6) navedenega člena za proizvajalca izvoznika, za katerega je bilo ugotovljeno, da izpolnjuje merila iz člena 2(7)(c) osnovne uredbe.
Briefly, and for ease of reference only, these criteria are set out in summarised form below:
Ta merila so na kratko in samo zaradi lažjega sklicevanja povzeta v nadaljevanju:
Criterion 1 Business decisions are made in response to market signals, without significant State interference, and costs reflect market values;
Merilo 1 poslovne odločitve se sprejemajo v skladu s tržnimi razmerami, brez večjega vmešavanja države, stroški pa izražajo tržne vrednosti;
Criterion 2 Firms have one clear set of independently audited accounting records;
Merilo 2 družbe imajo jasno določeno zbirko računovodskih evidenc, ki se neodvisno pregledujejo;
Criterion 3 No distortions are carried over from the non-market economy system;
Merilo 3 ni izkrivljanj, ki bi se prenesla iz sistema netržnega gospodarstva;
Criterion 4 Bankruptcy and property laws guarantee stability and legal certainty;
Merilo 4 stečajno pravo in pravo lastninskih razmerij zagotavljata stabilnost in pravno varnost;
Criterion 5 Exchange rate conversions are carried out at market rates.
Merilo 5 pretvorbe menjalnega tečaja se opravljajo po tržnih menjalnih tečajih.
The sole known exporting producer in Kazakhstan (‘the exporting producer’) requested MET and submitted a claim form.
Edini znani proizvajalec izvoznik v Kazahstanu („proizvajalec izvoznik“) je zahteval TGO in predložil obrazec zahtevka.
The information provided was verified by the Commission at the premises of the company in question.
Zagotovljene informacije je Komisija preverila v prostorih zadevne družbe.
Taking into consideration the verified evidence, it was concluded that the company met all requirements laid down in Article 2(7)(c) of the basic Regulation and could be granted MET.
Ob upoštevanju preverjenih dokazov je bilo ugotovljeno, da je družba izpolnjevala vse zahteve iz člena 2(7)(c) osnovne uredbe in ji je bila lahko odobrena TGO.
The Commission disclosed the result of the MET findings to the exporting producer, the authorities of Kazakhstan and to the complainant and gave them the opporunity to provide comments.
Komisija je razkrila rezultat ugotovitev TGO proizvajalcu izvozniku, kazahstanskim organom in pritožniku ter jim dala možnost predložitve pripomb.
The complainant alleged that there were links between the exporting producer and the Kazakh State and that the company failed to provide evidence of its ultimate shareholding.
Pritožnik je trdil, da sta bila proizvajalec izvoznik in kazahstanska država povezana ter da družba ni predložila dokazov o svojem končnem lastništvu delnic.
The investigation revealed, however, that the company was a ‘Limited Liability Partnership’ in accordance with the law of Kazakhstan and that its direct shareholders were two private companies.
Vendar je preiskava razkrila, da je bila družba „partnerstvo z omejeno odgovornostjo“ v skladu s kazahstanskim pravom in da sta bili njeni neposredni delničarki dve zasebni družbi.
It was verified that the State did not hold any shares in the company, directly or indirectly.
Preverjeno je bilo, da država ni bila imetnik delnic družbe, niti neposredno niti posredno.
The investigation therefore confirmed that the company was fully privately owned.
Preiskava je torej potrdila, da je bila družba v celoti v zasebni lasti.
The claims of the complainant in this regard were therefore rejected.
Zato so bile trditve pritožnika v zvezi s tem zavrnjene.
It was also argued that the company had a joint venture with a State-owned/funded company which would provide for privileged access to State financing.
Pritožnik je prav tako trdil, da je imela družba skupno podjetje z družbo, ki je bila v lasti države ali ki jo je financirala država, kar naj bi ji zagotavljalo privilegiran dostop do državnega financiranja.
Although the investigation confirmed the existence of a joint venture, it did not have any activity during the IP and covered sulphuric acid only, which is a distinct business sector from white phosphorus.
Preiskava je potrdila obstoj skupnega podjetja, vendar to v OP ni opravljalo dejavnosti in je zajemalo le žveplovo kislino, tj. poslovni sektor, ki ni povezan z belim fosforjem.
The claims in this regard were therefore rejected.
Zato so bile trditve v zvezi s tem zavrnjene.
The composition and functioning of the Executive and Supervisory Boards, the main decision-making organs within the company, were examined.
Preučena sta bila sestava in delovanje izvršilnega in nadzornega odbora, tj. glavnih organov odločanja v družbi.
As a results, the investigation did not reveal any State interference.
Preiskava ni razkrila vmešavanja države.
The complainant further claimed that the company’s production costs were distorted and did not reflect normal market economy conditions, especially in relation to the costs of the mining of phosphate rocks, one of the major raw materials.
Pritožnik je trdil tudi, da so bili proizvodni stroški družbe izkrivljeni in niso odražali običajnih pogojev tržnega gospodarstva, zlasti v zvezi s stroški izkopavanja fosfatnih kamnin, ki sodijo med glavne surovine.
The investigation revealed that the company sourced phosphate rock from affiliated mines in Kazakhstan benefitting from exclusive exploitation rights.
Preiskava je razkrila, da je družba pridobivala fosfatno kamnino iz povezanih rudnikov v Kazahstanu in uživala izključne pravice do izkoriščanja.
These rights have been purchased, evaluated at fair value and correctly accounted for.
Te pravice je družba kupila, ocenila po pošteni vrednosti in pravilno obračunala.
The company furthermore paid corporate income tax, mineral extraction tax as well as other associated costs at the same level as any other mineral developer in Kazakhstan.
Poleg tega je družba plačala davek od dohodka pravnih oseb, davek na pridobivanje mineralnih surovin in druge povezane stroške na isti ravni kot vsi drugi proizvajalci mineralnih surovin v Kazahstanu.
The financial commitment linked to these obligations were part of the company’s total operating costs.
S temi obveznostmi povezana finančna sredstva so bila del skupnih operativnih stroškov družbe.
On this basis, it was concluded that there was no significant State interference and that the costs linked to phosphate rocks were not distorted.
Na tej podlagi je bilo ugotovljeno, da se država ni bistveno vmešavala in da stroški, povezani s fosfatnimi kamninami, niso bili izkrivljeni.
The claims made by the complainant in this regard were therefore rejected.
Zato so bile trditve pritožnika v zvezi s tem zavrnjene.
The electricity, which represents a significant proportion of the total cost of manufacturing, is provided by unrelated suppliers.
Električno energijo, ki predstavlja znaten delež celotnih proizvodnih stroškov, zagotavljajo nepovezani dobavitelji.
The investigation showed that the average electricity price was lower than the average price for other industrial users in Kazakhstan.
Preiskava je pokazala, da je bila povprečna cena električne energije nižja od povprečne cene za druge industrijske uporabnike v Kazahstanu.
However, the company is one of the biggest energy consumers in the country and such practice was not found to be against market economy principles.
Družba je sicer ena od največjih porabnikov energije v državi, vendar ni bilo ugotovljeno, da bi bila ta praksa v nasprotju z načeli tržnega gospodarstva.
The complainant alleged that the company benefited from preferential transport cost for electricity when using the State owned transportation grids.
Pritožnik je trdil, da je družba pri uporabi prenosnih omrežij v državni lasti plačala preferencialno ceno prenosa električne energije.
This allegation was however not confirmed during the investigation.
Vendar ta trditev med preiskavo ni bila potrjena.
It was therefore concluded that there was no significant State interference with regard to electricity costs and the claims made by the complainant in this regard were rejected.
Na podlagi tega je bilo ugotovljeno, da se država ni bistveno vmešavala v zvezi s cenami električne energije, zato so bile trditve pritožnika v zvezi s tem zavrnjene.
Other major raw materials are coke, phosphate fine coals, quartzite, electrodes, cake and silicate ore, which were all purchased from unrelated suppliers on the international market, mainly China and Russia, or locally sourced.
Vse druge glavne surovine, kot so koks, fina fosfatna ruda, kvarcit, elektrode ter aglomerirane in silikatne kamnine, so dobavili nepovezani dobavitelji na mednarodnem trgu, predvsem Kitajska in Rusija, ali pa so bile lokalno pridobljene.
The investigation did not reveal any State interference with regard to the purchase or pricing of these materials.
Preiskava ni razkrila vmešavanja države v zvezi z nabavo ali določanjem cen teh materialov.
The complainant further alleged that although the relevant legal framework existed in Kazakhstan, labour and social rights for employees in Kazakhstan are in practice suppressed by the State which had an impact on the company’s wages and labour cost.
Pritožnik je trdil tudi, da je v Kazahstanu sicer vzpostavljen ustrezen pravni okvir, vendar kazahstanska država v praksi zatira delavske in socialne pravice zaposlenih, kar je vplivalo na plače in stroške dela družbe.
The investigation had shown that labour is hired and laid off freely by the company’s management and subject to the legal minimum wage.
Preiskava je pokazala, da vodstvo družbe prosto zaposluje in odpušča delovno silo, ki prejema zakonsko določeno minimalno plačo.
It was found that all relevant Kazakh legislation was respected and that the company had individual labour contracts with each one of the employees.
Ugotovljeno je bilo, da je bila upoštevana vsa ustrezna kazahstanska zakonodaja in da je družba imela z vsemi posamezniki sklenjene individualne pogodbe o zaposlitvi.
The investigation did therefore not reveal any State interference and the claims made by the complainant in this regard were rejected.
Preiskava zato ni razkrila vmešavanja države, zato so bile trditve pritožnika v zvezi s tem zavrnjene.
Finally, the complainant argued that, since there were no domestic sales of white phosphorus in Kazakhstan, sales restrictions on the domestic market were very likely.
Nazadnje je pritožnik trdil, da so bile zaradi neizvajanja domače prodaje belega fosforja v Kazahstanu zelo verjetne omejitve v zvezi s prodajo na domačem trgu.
However, the company’s business licence did not show any sales restriction, neither on the domestic nor on the export market.
Vendar dovoljenje družbe za opravljanje poslovne dejavnosti ni vsebovalo nobenih omejitev prodaje, niti na domačem niti na izvoznem trgu.
The lack of domestic sales was due to the fact that there is neither demand nor processing capacity in Kazakhstan for white phosphorus.
Domača prodaja se ni izvajala zato, ker v Kazahstanu ni niti povpraševanja po belem fosforju niti zmogljivosti za njegovo predelavo.
The allegations of the complainant in this regard were therefore rejected.
Zato so bile trditve pritožnika v zvezi s tem zavrnjene.
The company had one set of basic accounting records yearly audited by independent audit firms in line with IFRS (International Financial Reporting Standards) and applied for all purposes.
Družba je vsako leto pripravila zbirko osnovnih računovodskih evidenc, ki so jih vsako leto pregledovala neodvisna revizijska podjetja v skladu z MSRP (mednarodni standardi računovodskega poročanja) in ki so se uporabljale v vse namene.
The company’s financial accounts revealed that it granted free loans, which were however fully repaid during the IP.
Finančna poročila družbe so razkrila, da je družba odobrila brezobrestna posojila, ki pa so bila v OP v celoti poplačana.
Interest free loans between related or even unrelated companies as such are not against international accounting standards, but allowed under certain conditions such as the respect of the reporting requirement and their disclosure in the financial accounts.
Brezobrestna posojila med povezanimi ali celo nepovezanimi družbami niso v nasprotju z mednarodnimi računovodskimi standardi, vendar so dovoljena pod določenimi pogoji, kot sta izpolnjevanje zahteve glede poročanja in razkritje posojil v finančnih poročilih.
The investigation did not reveal any irregularities in this respect and all accounting requirements were fulfilled.
Preiskava v zvezi s tem ni razkrila nepravilnosti, prav tako pa so bile izpolnjene vse računovodske zahteve.
The company was found to be subject to the relevant bankruptcy and property laws, the application of which is designed to guarantee legal certainty and stability for the operation of firms.
Ugotovljeno je bilo, da je družba upoštevala ustrezno stečajno pravo in pravo lastninskih razmerij, katerih uporaba zagotavlja pravno varnost in stabilnost pri poslovanju družb.
There were no indications that these laws would not be applicable and implemented for the company.
Nobenih znakov ni bilo, da se za družbo ne bi uporabljali in izvajali ti dve vrsti prava.
The investigation has not revealed any restrictions concerning the use and conversion of foreign currency.
Preiskava ni pokazala omejitev v zvezi z uporabo in pretvorbo tujih valut.
The company’s foreign exchange transactions were conducted according to market rates and it was able to freely dispose of the usage of its own funds.
Devizne transakcije družbe so se izvajale po tržnem tečaju, družba pa je lahko prosto razpolagala z lastnimi sredstvi.
As a result of the findings laid out above in recital 14 with regard to the company’s claim for MET, normal value was established on the basis of Article 2(1) to (6) of the basic Regulation.
Glede na ugotovitve iz uvodne izjave 14 v zvezi z zahtevkom za TGO, ki ga je predložila družba, je bila normalna vrednost določena na podlagi člena 2(1) do (6) osnovne uredbe.
The company did not sell white phosphorus on the domestic market during the IP, nor were there other sellers or producers of white phosphorus in Kazakhstan.
Družba v OP ni prodajala belega fosforja na domačem trgu, prav tako v Kazahstanu ni bilo drugih prodajalcev ali proizvajalcev belega fosforja.
Normal value could therefore not be determined on the basis of the domestic sales prices in accordance with Article 2(1) of the basic Regulation.
Normalne vrednosti zato ni bilo mogoče določiti na podlagi domačih prodajnih cen v skladu s členom 2(1) osnovne uredbe.
Consequently, normal value was constructed in accordance with Article 2(3) of the basic Regulation, on the basis of the costs of manufacturing of the product concerned by adding a reasonable amount for selling, general and administrative (‘SG&A’) costs and for profit.
Zato je bila normalna vrednost konstruirana v skladu s členom 2(3) osnovne uredbe, in sicer na osnovi proizvodnih stroškov zadevnega izdelka, h katerim se doda razumen znesek za prodajne, splošne in administrativne stroške („PSA-stroški“) ter za dobiček.
The investigation revealed that the reported cost of manufacturing did not contain any depreciation costs of mining rights which had therefore to be added.
Preiskava je pokazala, da sporočeni proizvodni stroški niso vsebovali stroškov amortizacije rudarskih pravic, zato jih je bilo treba dodati.
In this regard the amount of the yearly depreciation of the mining rights related to the product concerned, evaluated on the basis of ‘fair value’ was considererd as appropriate.
Glede na to se je znesek letne amortizacije rudarskih pravic v zvezi z zadevnim izdelkom, ocenjen na podlagi „poštene vrednosti“, štel za ustreznega.
Following disclosure of the information document, the exporting producer claimed that in accordance with Article 2(5) of the basic Regulation costs should have been established on the basis of the records kept by the party under investigation.
Po razkritju opisnega lista je proizvajalec izvoznik trdil, da bi bilo v skladu s členom 2(5) osnovne uredbe stroške treba določiti na podlagi evidenc, ki jih hrani stranka v preiskavi.
Since depreciation costs of the mining rights were only reflected in the accounts of the exporting producer’s mother company, located outside Kazakhstan, and since the latter company would not be covered by the investigation, the determination of costs of the exporting producer should not have been based on information recorded in the accounts of this company.
Ker so bili stroški amortizacije rudarskih pravic prikazani samo v računovodskih izkazih matičnega podjetja proizvajalca izvoznika, ki je zunaj Kazahstana, in ker slednje podjetje ne bi bilo vključeno v preiskavo, določitev stroškov proizvajalca izvoznika ne bi smelo temeljiti na informacijah, zabeleženih v računovodskih izkazih te družbe.
It is recalled that since the phosphate rock mine is located in Kazakhstan and that the exporting producer was mining phosphate rock for the purpose of the production of white phosphorus, the costs recorded in the accounts of the exporting producer should indeed have included the depreciation cost of the mining rights.
Treba je opozoriti, da bi stroški, ki so bili zabeleženi v računovodskih izkazih proizvajalca izvoznika, zaradi lokacije rudnika fosfatne kamnine v Kazahstanu in ker je proizvajalec izvoznik izkopaval fosfatne kamnine za namene proizvodnje belega fosforja, dejansko morali vključevati stroške amortizacije rudarskih pravic.
Therefore, in accordance with Article 2(5) of the basic Regulation, the records of the exporting producer did not reasonably reflect the costs associated with the production and sale of the product under investigation.
Zato v skladu s členom 2(5) osnovne uredbe računovodske evidence proizvajalca izvoznika niso ustrezno odražale stroškov, povezanih s proizvodnjo in prodajo izdelka v preiskavi.
It was therefore warranted to correct the reported costs accordingly.
Zato je bil ustrezen popravek sporočenih stroškov upravičen.
The accounts of the mother company were consolidated accounts for the whole group, i.e. they also contained data of the activities of the exporting producer in Kazakhstan.
Računovodski izkazi matične družbe so bili konsolidirani za celotno skupino, tj. prav tako so vsebovali podatke o dejavnostih proizvajalca izvoznika v Kazahstanu.
The mining rights recorded related to the overall mining activities, including the one of exporting producer in relation to the production of white phosphorus.
Zabeležene rudarske pravice so se nanašale na skupne dejavnosti izkopavanja, vključno z dejavnostmi proizvajalca izvoznika v zvezi s proizvodnjo belega fosforja.
It was therefore considered justified to correct the reported cost of manufacturing on this basis.
Zato se je štelo za upravičeno, da se na tej podlagi popravijo sporočeni proizvodni stroški.
The exporting producer further argued that the depreciation cost recorded represented the total depreciation cost of all mining rights of the company group relating to the production of various products including white phosphorus.
Proizvajalec izvoznik je nadalje trdil, da so sporočeni stroški amortizacije predstavljali skupne stroške amortizacije vseh rudarskih pravic skupine družb v zvezi s proizvodnjo različnih izdelkov, vključno z belim fosforjem.
The amount for depreciation costs added to the reported manufacturing costs of white phosphorus should, however, only relate to the deprectiation cost directly linked to the production of white phosphorus.
Znesek za stroške amortizacije, dodan sporočenim proizvodnim stroškom za beli fosfor, pa bi se moral nanašati samo na stroške amortizacije, ki so neposredno povezani s proizvodnjo belega fosforja.
This claim was accepted and the manufacturing cost corrected accordingly, by allocating the total depreciation costs to the activity related to the production of white phosphorus only.
Ta trditev je bila sprejeta in proizvodni stroški so se ustrezno popravili, tako da so se skupni stroški amortizacije prišteli le dejavnosti v zvezi s proizvodnjo belega fosforja.
The determination of SG&A and profit was based on the actual amounts incurred for production and sales on the domestic market of the same general category of products in accordance with Article 2(6)(b) of the basic Regulation since no other producers of white phosphorus were present on the Kazakh domestic market.
Določitev PSA-stroškov in dobička je temeljila na dejanskih zneskih, ki so nastali s proizvodnjo in prodajo enake splošne kategorije izdelkov na domačem trgu v skladu s členom 2(6)(b) osnovne uredbe, saj na kazahstanskem domačem trgu niso bili prisotni drugi proizvajalci belega fosforja.
In this regard, mainly chemical products such as fertilisers and other derivatives from white phosphorus were taken into consideration.
Pri tem so bili upoštevani predvsem kemijski izdelki, kot so gnojila in drugi derivati iz belega fosforja.
Following the disclosure of the information document, the exporting producer claimed that the amounts taken into consideration for the determination of profits relating to ‘other products’ are not adequate.
Po razkritju opisnega lista je proizvajalec izvoznik trdil, da zneski, ki so bili upoštevani za določanje dobička v zvezi z „drugimi izdelki“, niso ustrezni.
In particular, it was claimed that the production process of some of these products and the commercial terms when selling them were significantly different from those of white phosphorus and higher profit margins were therefore generated when selling these products.
Zlasti je trdil, da so se proizvodni postopek za nekatere od teh izdelkov in komercialni pogoji pri njihovi prodaji znatno razlikovali od teh v primeru belega fosforja in zato so pri prodaji teh izdelkov nastale višje stopnje dobička.