natgillin/translations-raw huggingface dataset:
Following the definitive disclosure, the government of the PRC claimed that (i) only one Union producer is producing WUCS and that therefore any imports of such products could not injure the Union industry, (ii) the Union producers are not suffering any injury on the above mentioned products as the Union industry claimed in the open version of the complaint that they can make a profit of above 8 %-10 % on those products, (iii) the fact that WUCS have a higher water content, limited shelf life and a different production process and therefore physically and chemically different from the normal chopped strands and (iv) contrary to what was done in the previous investigation in the context of yarns, the Commission considers that the limited substitutability is not a significant factor to permit the exclusion of the WUCS and the mats.
V poglavju 9 12. petletnega načrta, ki zadeva preoblikovanje in posodobitev predelovalne industrije, je navedeno:
The first claim is rejected as several Union producers sell WUCS and therefore the Union industry is not excluded from injury on this product type.
„Osredotočili se bomo na razvoj novih materialov, kot so fotonapetostno steklo, ultra tanek stekleni substrat, posebna steklena vlakna in posebne keramike.“
As to the second claim, the fact that some product types at certain points in time are profitable is not sufficient reason to exclude those product types.
V oddelku 3 poglavja 9 navedenega načrta, ki zadeva tehnološko posodobitev podjetij, je izrecno navedeno, da bo vlada LRK „[…] podjetja spodbujala k izboljšanju zmogljivosti za razvoj novih izdelkov, povečanju tehnološkega vidika in dodane vrednosti izdelkov ter k hitrejši posodobitvi in nadgradnji lastnih izdelkov“.
In addition, WUCS are imported into the Union in much lower quantities than the other filament glass fibre products.
Poleg tega je v oddelku 1 poglavja 10 načrta določeno:
The profit margin for this sole product type is therefore not representative for the product concerned.
Pomen inovacij in novih materialov na splošno je jasno opredeljen v „12. petletnem programu za industrijske tehnološke inovacije“ in „Nacionalnem načrtu za dolgoročni razvoj znanosti in tehnologije (2006–2020)“.
As to the third claim, the product concerned is not defined by reference to its water content.
Poleg tega so v „glavnem katalogu o prestrukturiranju industrije iz leta 2011 (sklep št. 9)“ kot spodbujana industrija izrecno navedeni „peč za vlečenje žice iz E-steklenih vlaken […], razvoj in proizvodnja visokozmogljivih steklenih vlaken in z njimi povezanih izdelkov“.
The water content of WUCS does therefore not justify its exclusion.
Tudi v „katalogu za usmerjanje industrij za tuje naložbe“, v katerem so naštete industrije, pri katerih se spodbujajo tuje naložbe [15], sta izrecno navedeni proizvodnja izdelkov iz steklenih vlaken in proizvodnja posebnih steklenih vlaken.
In addition, the production process of WUCS is the same as the one for dry use chopped strands (DUCS), with one production step less which consists of the drying phase.
Vlada LRK je trdila, da so ti načrti le smernice in niso zavezujoči.
As to the fourth claim, the Commission followed the same approach as in the previous anti-dumping investigation where WUCS were also part of the product concerned.
Toda 12. petletni načrt je, kot je jasno navedeno v njem, pravno zavezujoč:
Therefore, the request to exclude WUCS from the product scope is denied.
„Po opravljenem posvetovanju z Nacionalnim ljudskim kongresom glede načrta in njegovi odobritvi je ta načrt pravno veljaven.“
Like product
Vlada LRK je po razkritju trdila, da gre pri zadevnem izdelku samo za izdelke iz standardnih steklenih vlaken (E-stekla), ne iz tehnološko naprednejših visokozmogljivih steklenih vlaken (steklena vlakna za posebne namene ali S-stekla).
Similar to the previous anti-dumping investigation, the product concerned and the filament glass fibre products produced and sold on the domestic market of the PRC, as well as the filament glass fibre products produced and sold in the Union by the Union industry were found to have the same basic physical, chemical and technical characteristics and uses.
Izdelek, ki ga zadeva ta preiskava, je zato zunaj obsega spodbujanih industrij, saj so med spodbujanimi industrijami samo posebna steklena vlakna ali visokozmogljiva vlakna.
Therefore, these products are like products for the purposes of the present investigations within the meaning of Article 1(4) of the basic anti-dumping Regulation and Article 2(c) of the basic anti-subsidy Regulation.
Vlada LRK se med drugim sklicuje na 12. petletni načrt, v katerem so navedena le „visokozmogljiva vlakna“ in „posebna steklena vlakna“.
C. SUBSIDY
Prvič, zadevni izdelek zajema nekaterih izdelkov iz steklenih vlaken.
Introduction
V opredelitvi izdelka ni posebej navedeno, ali so ti izdelki narejeni iz standardnih steklenih vlaken („E-stekla“) ali posebnih steklenih vlaken („S-stekla“).
The 12th Five Year Plan for National Economic and Social Development of the PRC highlights the strategic vision of the government of the PRC for improvement and promotion of key industries, includes, amongst others, the production of glass fibre products.
Drugič, nobena zainteresirana stran ni predložila zahtevka za izključitev izdelka, v katerem bi trdila, da posebna steklena vlakna ne bi smela biti v obsegu izdelka.
In particular, Chapter 9, of the 12th Five Year Plan, which concerns the transformation and upgrade of the manufacturing industry states:
Tretjič, vlada LRK ni oporekala dejstvu, da vlada spodbuja razvoj „posebnih steklenih vlaken“.
Section 3 of Chapter 9 of the abovementioned Plan concerning the technological upgrading of enterprises states specifically that the government of PRC ‘…will encourage enterprises to become better able to develop new products, raise the technological content and value added of their products and update and upgrade their products more quickly.’
Tudi če bi se strinjali s tem, da vlada LRK spodbuja le razvoj visokozmogljivih steklenih vlaken (na primer S-stekla), v preiskavi ni bila ugotovljena nikakršna razlika med industrijo standardnih steklenih vlaken in industrijo posebnih steklenih vlaken.
Moreover Chapter 10, Section 1 of the same Plan stipulates the following:
Nasprotno, vse izdelke iz steklenih vlaken, izdelane iz E-stekla ali iz visokozmogljivih steklenih vlaken, kot je S-steklo, izdeluje ista industrija steklenih vlaken.
‘The development focus for the new material industry will be on new functional materials, advanced structural materials, high-performance fibres and the composite material made from them, and general-purpose basic materials’
Komisija je v zvezi s tem ugotovila predvsem, da vsi vzorčeni kitajski proizvajalci izvozniki v svojih proizvodnih procesih uporabljajo standardna steklena vlakna (E-steklo) in visokozmogljiva steklena vlakna (na primer S-steklo) ter da ni vzpostavljen nikakršen mehanizem za omejevanje zagotovljene podpore enemu segmentu proizvodnje, ali v obliki prednostnih posojil ali zagotavljanja pravic do rabe zemljišč.
The importance of innovation and new materials in general is clearly spelled out both in the ‘12th Five Year Industrial Technology Innovation Programme’ as well as in the ‘National Long-term Science and Technology Development Plan (2006-2020)’.
Iz tega sledi, da izrecno spodbujanje razvoja izdelkov iz visokozmogljivih steklenih vlaken ne more niti z zakonodajo niti z dejstvi izključiti industrije osnovnih steklenih vlaken iz splošne strateške politike za spodbujanje podjetij k izboljševanju zmogljivosti za razvoj novih izdelkov, povečanju tehnološkega vidika in dodane vrednosti izdelkov ter k hitrejši posodobitvi in nadgradnji izdelkov.
In addition, ‘The Industrial Restructuring Guidance Catalogue 2011’ (Decision No 9) explicitly mentions as an encouraged industry ‘Wire drawing of E-glass fibre furnace […], development and production of high-performance fibrerglass and its product.’
Na podlagi tega se sklene, da je trditev, da zadevni izdelek ni del spodbujane industrije, neutemeljena in se zato zavrne.
Also, the ‘Guideline Catalogue For Foreign Investment Industries’, which lists industries in which foreign investments are encouraged [15], refers explicitly to the production of fibreglass products and special fibreglass.
Poleg tega je v „Sklepu št. 40 državnega sveta o razglasitvi in izvajanju začasnih določb o spodbujanju prilagajanja industrijske strukture“ (ki se skupaj s priloženimi „začasnimi določbami o spodbujanju prilagajanja industrijske strukture“ imenuje „sklep št. 40“) navedeno, da bo kitajska vlada dejavno podpirala razvoj različnih vrst industrij [16].
The government of the PRC claimed that these plans are only guidance and not binding.
Čeprav v sklepu št. 40 ni izrecno navedena industrija steklenih vlaken ali splošneje industrija novih materialov, je vendarle vsem finančnim institucijam naročeno, naj zagotovijo kreditno podporo samo za spodbujane projekte, predvideva a se tudi izvajanje „drugih politik ugodnosti za spodbujane projekte“ [17].
However, as it is clearly stated in the 12th Five Year Plan it is legally binding:
Iz tega se torej lahko zaključi, da določbe sklepa št. 40 veljajo za industrijo steklenih vlaken.
‘This Plan, upon deliberation and approval by the National People's Congress, bears legal validity.’
Vlada LRK je trdila, da sklep št. 40 pomeni le, da bi morale spodbujane industrije prejeti kreditno podporo „v skladu s kreditnimi načeli“ in da iz tega ni mogoče sklepati, da bi morala biti takšna podpora zagotovljena prednostno.
Following disclosure, the government of the PRC argued that the product concerned is only standard fibre glass products (E-glass) and not the more technologically advanced high performance glass fibre (special purpose fibre glass or S-glass).
Preiskava je pokazala, da so imele vzorčene družbe koristi od politike prednostnih posojil.
Therefore, the product concerned by this investigation falls outside the scope of encouraged industries since only special fibre glass or high performance fibres are among those industries that are encouraged.
Nekatere od družb, ki so poslovale z izgubo, so celo še naprej pridobivale financiranje po prednostnih pogojih.
The government of the PRC refers amongst others to the 12th Five Year Plan which only refers to ‘high performance fibres’ and ‘special fibreglass’.
Zato Komisija zavrača trditev vlade LRK, da je bilo posojilo industriji steklenih vlaken zagotovljeno „v skladu s kreditnimi načeli“.
First, the product concerned is certain products of filament glass fibre.
Ključno je še vedno dejstvo, da v skladu s sklepom št. 40 vse finančne institucije zagotavljajo kreditno podporo spodbujanim industrijam, med katere je vključena industrija steklenih vlaken, in da se ta podpora dejansko zagotavlja prednostno.
The product definition makes no distinction whether those products are made of standard fibre glass fibres (hereafter referred to as E-glass) or special glass fibre (s-glass).
Poleg tega je v „Nacionalnem okviru za srednjeročne in dolgoročne znanosti in tehnološki razvoj (za obdobje 2006–2020)“ napovedano, da bo „na prvo mesto postavil finance politike“, „spodbujal finančne institucije k dodeljevanju prednostne kreditne podpore velikim nacionalnim projektom znanstvene in tehnološke industrializacije“, „spodbujal finančne institucije k izboljšanju in krepitvi finančnih storitev za visokotehnološke družbe“ in „izvajal preferencialne davčne politike za spodbujanje razvoja visokotehnoloških družb“.
Second, no interested party came forward with a product exclusion request claiming that special fibre glass should not be part of the product scope.
Proizvodnja steklenih vlaken sodi pod opis visokotehnoloških podjetij, kot kaže število proizvajalcev, katerih podjetje ima status podjetja z novo tehnologijo ali visokotehnološkega podjetja v LRK.
Third, the government of the PRC did not dispute the fact that the government is encouraging the development of ‘special glass fibres’.
Preiskava je dejansko pokazala, da so nekatere vzorčene družbe prejele potrdilo o visokotehnoloških podjetjih in podjetjih z novo tehnologijo, zaradi česar bi lahko izkoristile prednostno obravnavo, opredeljeno v navedenem „Nacionalnem okviru za srednjeročne in dolgoročne znanosti in tehnološki razvoj (za obdobje 2006–2020)“.
Indeed, even standard fibre glass products are referred to as an industry for which foreign investments are encouraged (see recital 71).
Nesodelovanje in uporaba razpoložljivih dejstev
In any event, even if one were to accept that only the development of high performance fibreglass (e.g. S-glass) is encouraged by the government of PRC, the investigation did not reveal any distinction between a standard fibre glass industry on the one hand and a special fibre glass industry on the other hand.
Uporaba določb člena 28(1) osnovne protisubvencijske uredbe pri enem proizvajalcu izvozniku
On the contrary, fibre glass products, whether made from E-glass or from a high performance glass fibre, such as S-glass, are all produced by the same fibre glass industry.
Med preveritvenim obiskom ene od družb v LRK je bilo ugotovljeno, da je družba zamenjala revidiran računovodski izkaz, ki ga je prvotno predložila Komisiji v izpolnjenem protisubvencijskem vprašalniku.
In this regard the Commission found, in particular, that all the sampled Chinese exporting producers use both standard fibre glass (E-glass) as well as high performance glass fibre (e.g. S-glass) in their production process, and that there is no mechanism in place to limit the support provided, be it in the form of preferential loans or provision of land use rights, to one segment of the production.
Družba te informacije ni razkrila prostovoljno, pač pa je bil drugi revidiran finančni izkaz odkrit šele, ko je morala družba na zahtevo predložiti izvirnik finančnega izkaza.
It follows that the explicit encouragement for developing high performance glass fibre products cannot, either by law or by fact, exclude the basic fibre glass industry from the overall strategic policy to encourage enterprises to become better able to develop new products, raise the technological content and value added of their products and update and upgrade their products more quickly.
Poleg tega je bil novi izkaz na voljo samo v kitajščini.
It follows from the above that the claim that the product concerned does not form part of the encouraged industry is ill-founded and is therefore rejected.
Ker je pošiljanje dveh različnih revidiranih finančnih izkazov v nasprotju z mednarodnimi revizijskimi standardi (št. 560 v zvezi s „poznejšimi dogodki“), je delovna skupina za preveritveni obisk poudarila, da je zadeva zelo zaskrbljujoča, saj zbuja dvome o verodostojnosti predloženih finančnih izkazov.
In addition, ‘Decision No 40 of the State Council on Promulgating and Implementing the “Temporary Provisions on Promoting the Industrial Structure Adjustment”’ (which, together with ‘Temporary Provisions on Promoting the Industrial Structure Adjustment’ are referred to as ‘Decision No 40’) states that the government of the PRC will actively support the development of different types of industries [16].
V družbi so pojasnili, da so bile v revidiranem finančnem izkazu, ki so ga prvotno predložili v izpolnjenem vprašalniku, napake in so ga zato zamenjali z novo različico, ki jo je izdala ista revizorska družba, ter navedli datum za nazaj in ga ponovno izdali z isto zaporedno številko kot prvotno poročilo o finančnih izkazih, ki je bilo uničeno.
Although Decision No 40 does not explicitly refer to the filament glass fibre industry or more generally to the new material industry, it nevertheless instructs all financial institutions to provide credit support to encouraged projects only and envisages the implementation of ‘other preferential policies on the encouraged projects’ [17].
Komisija je po preveritvenem obisku in prejemu prevodov „drugega“ sklopa finančnih izkazov družbi poslala dopis s posebnimi in natančno opredeljenimi razlogi, zakaj se po njenem mnenju nekateri podatki iz izpolnjenega vprašalnika ne morejo šteti za preverjene.
It can therefore be concluded that the provisions of the Decision No 40 were applicable to the filament glass fibre industry.
Komisija je družbo obvestila, da se lahko odloči, da bo svoje ugotovitve sprejela na podlagi razpoložljivih dejstev v skladu s členom 28(1) osnovne protisubvencijske uredbe, in ji dala priložnost, da predloži pripombe.
The government of the PRC claimed that Decision No 40 only implies that encouraged industries should receive credit support ‘according to the credit principles’ and that it cannot be inferred that such support should be given on a preferential basis.
Družba je predložila pripombe v pisni obliki ter med zaslišanjem, ki ga je vodil pooblaščenec za zaslišanje.
The investigation has shown that the sampled companies benefited from the preferential lending policies.
Iz njenega odgovora je bilo razvidno, da obstaja še en (tretji) revidirani finančni izkaz (v obliki, ki se uporablja za družbe, ki kotirajo na borzi).
Indeed some of the loss making companies continued to obtain financing on preferential terms.
Čeprav ni bilo videti, da bi se „drugi“ in „tretji“ izkaz bistveno razlikovala, je slednji veliko natančnejši in obsežnejši.
The Commission therefore rejects the government of the PRC's assertion that lending to the filament glass fibre industry was done ‘according to the credit principles’.
Izkaz je bil med preveritvenim obiskom [18] že izdan in družbi tudi na voljo, vendar ta med preveritvenim obiskom kljub temu ni pravočasno obvestila Komisije o njegovem obstoju.
The key point remains that according to Decision No 40, all financial institutions shall provide credit to encouraged industries, which includes the filament glass fibre industry, and that that support is de facto provided on preferential terms.
V nasprotju z drugimi finančnimi izkazi so bile v tej „tretji“ različici izrecno in podrobno navedene vse subvencije (skupaj s pravnimi podlagami), ki jih je družba prejela med OP.
Furthermore, the ‘National Outline for the Medium and Long-term Science and Technology Development (2006-2020)’ undertakes to ‘give the first place to policy finance’, ‘encourage financial institutions to grant preferential credit support to major national scientific and technological industrialisation projects’, to ‘Encourage financial institutions to improve and strengthen financial services to high-tech enterprises’ and to ‘implement the preferential tax policies to promote the development of high-tech enterprises’.
Pregled tega finančnega izkaza med preveritvenim obiskom bi bil torej izredno koristen za ponovno preverjanje vseh predloženih informacij v zvezi s posameznimi subvencijskimi shemami, ki jih je prejela družba.
Filament glass fibre production falls under the description of a high technology enterprise, as is shown by the number of manufacturers with New and High Technology status in PRC.
Revidirani finančni izkaz je ključni dokument za ustrezno preverjanje informacij, ki jih družba predloži Komisiji v zvezi z nepovratnimi sredstvi, posojili, pravicami do uporabe zemljišč, odlogi plačila davkov itd.
Indeed the investigation revealed that some of the sampled companies received the certificate of High and New Technology Enterprises, which could benefit from the preferential treatment outlined in the ‘National Outline for the Medium and Long-term Science and Technology Development (2006 — 2020)’ referred to above.
Kot je bilo navedeno zgoraj, družba ni bila pripravljena sodelovati in je s tem močno ovirala ustrezno preverjanje informacij, predloženih Komisiji, zato slednja ni mogla ustrezno preveriti informacij, ki jih je med drugim prejela v zvezi s subvencijami, ki jih je prejela družba.
Non-cooperation and use of facts available
Zato Komisija ni mogla priti do primerno natančne ugotovitve, predvsem kar zadeva raven prejetih subvencij.
The application of the provisions of Article 28(1) of the basic anti-subsidy Regulation to one exporting producer
Šteje se, da je družba predložila zavajajoče informacije in ni ustrezno sodelovala.
During the verification visit to one of the companies in the PRC, it was revealed that the company had replaced the audited financial statement that had been originally submitted to the Commission in its reply to the anti-subsidy questionnaire.
Komisija se je zato odločila uporabiti določbe člena 28(1) osnovne protisubvencijske uredbe.
The company did not voluntarily disclose this information and the existence of a different audited financial statement was only revealed when the company was asked to provide an original copy of the financial statement.
Ker je bila družba del skupine, so se določbe člena 28(1) osnovne protisubvencijske uredbe uporabile za celo skupino.
In addition, this new statement was only made available in Chinese.
Kar zadeva določitev ravni subvencioniranja za skupino, pa je Komisija uporabila dejanske podatke dveh družb v skupini, ki sta v celoti sodelovali v obeh preiskavah in katerih informacije glede stopnje subvencioniranja so se štele za zanesljive.
Since circulating two sets of audit financial statements is in breach of International Standards on Auditing (No 560: concerning ‘subsequent events’), the verification team emphasised that this was a serious concern as it cast doubts about the credibility of the submitted financial statements.
Raven subvencioniranja za družbo v skupini, ki je predložila zavajajoče informacije, se je določila na podlagi razpoložljivih dejstev.
The company explained that the audited financial statements initially submitted in the reply to the questionnaire had contained errors and had therefore been replaced by a new version issued by the same auditing company and backdated and re-issued with the same sequential number as the original financial statements report which had been destroyed.
Pri določitvi ravni subvencioniranja za ta pravni subjekt so bila dejstva, ki jih je imela Komisija na voljo, najvišja raven subvencioniranja, ugotovljena za posamezno subvencijsko shemo za vsako pravno osebo, ki je pripadala vzorčenim družbam ali skupini družb iz uvodne izjave 30 in ki je v celoti sodelovala v preiskavi.
After the verification visit and once the translation of the ‘second’ set of financial statements were available, the Commission sent a letter to the company outlining the specific and detailed reasons why it considered that some of the data provided in the questionnaire could not be deemed as verified.
Pritožnik je po razkritju trdil, da ni bila uporabljena pravilna metodologija za izračun ravni subvencioniranja skupine.
The company was informed that the Commission may decide to base its findings on facts available pursuant to Article 28(1) of the basic anti-subsidy Regulation and was granted the opportunity to comment.
Trdil je, da bi morala biti ta precej višja, glede na to, da je subvencijska stopnja skupine vsota najvišjih subvencijskih stopenj, ugotovljenih za posamezno subvencijsko shemo za vsako sodelujočo družbo.
The company provided its comments both in writing as well as during a hearing with the Hearing Officer.
Ta trditev temelji na nesporazumu.
Its response indicated the existence of yet another (third) audited financial statements (in the format used for listed companies).
Metodologija, ki je bila uporabljena za izračun ravni subvencioniranja iz uvodne izjave 89, se je uporabila samo za družbo (v skupini), ki je predložila zavajajoče informacije, in ne za celotno skupino.
Although there did not appear to be substantial differences between the ‘second’ and the ‘third’ statements, the latter was however much more detailed, and comprehensive.
Trditev je bila zato zavrnjena.
It had already been issued and albeit available to the company during the verification visit [18] also the existence of this financial statement was not disclosed to the Commission in a timely manner during the verification.
Družba, ki je predložila zavajajoče informacije, zadevnega izdelka ni izvažala.
Contrary to the other financial statements, this ‘third’ version listed explicitly and in detail all subsidies (including their legal basis) that the company had received during the IP.
V skupini je zadevni izdelek izvažala ena od njenih povezanih družb.