natgillin/translations-raw huggingface dataset:
Therefore, an examination of this financial statement would have been very useful during the verification visit in order to countercheck all the information submitted concerning the individual subsidy schemes received by the company.
Ta pa je v celoti sodelovala v obeh preiskavah in zagotovila zanesljive informacije o izvozni ceni skupine.
The audited financial statements is an essential document for allowing a proper verification of the information provided by the company to the Commission in respect of, amongst others, grants, loans, land-use rights, tax deferrals, etc.
Komisija je predložene informacije zato uporabila kot dokončne ugotovitve v zadevnem postopku.
As outlined above the company's cooperation was not forthcoming and created a serious impediment to a proper verification of the information submitted to the Commission, which could not therefore properly verify the information received concerning, amongst others, the level of subsidies received by the company.
Proizvajalec izvoznik je po razkritju trdil, da je Komisija napačno uporabila določbe člena 28(1) osnovne protisubvencijske uredbe.
As a consequence, the Commission could not reach a reasonably accurate finding, in particular with regard to the level of subsidies received.
Najprej je trdil, da Komisija v dopisu družbi, v katerem je podrobno opisala razloge za predlagano uporabo določb člena 28(1) osnovne protisubvencijske uredbe, ni navedla, da ni mogla preveriti informacij v zvezi s subvencijami.
It is considered that the company provided misleading information and failed to cooperate adequately.
Zato Komisija svojih dokončnih sklepov ne more utemeljiti na tem argumentu, saj družba ni imela možnosti, da bi v zvezi z njim predložila svoje pripombe.
The Commission therefore decided to apply the provisions of Article 28(1) of the basic anti-subsidy Regulation.
Te trditve ni mogoče sprejeti.
Since the company was part of a group the provisions of Article 28(1) of the basic anti-subsidy Regulation was applicable to the entire group.
Komisija je v dopisu izrecno navedla, da „ne more skleniti, da so bile informacije v zvezi z ravnjo subvencij, ki jih je predložila [družba], preverjene“.
However, as for establishing the level of subsidisation for the group, the Commission used the actual data of the two companies within the group that had cooperated fully in both investigations and which information was considered reliable in regard to their levels of subsidisation.
V vsakem primeru je bila družba v celoti obveščena o razlogih za uporabo najboljših dejstev, ki so bila na voljo v dokumentu o dokončnem razkritju, in je imela v zvezi s tem možnost predložiti pripombe, kar je tudi storila.
Regarding the company within the group, which provided misleading information, the determination of the level of subsidisation was based on facts available.
Proizvajalec izvoznik je poleg tega trdil, da Komisija, tudi če bi uporabila določbe člena 28(1) osnovne protisubvencijske uredbe, kot osnovo za določitev ravni subvencioniranja ne bi smela uporabiti podatkov drugih družb, ampak bi se morala opreti na dejanski sklop revidiranih finančnih izkazov družbe, saj so to še vedno „najustreznejše“ in „najprimernejše“ informacije o ravni subvencioniranja družbe.
In establishing the level of subsidisation for that legal entity, the facts available used by the Commission were the highest level of subsidisation found for each subsidy scheme for any of the legal entities belonging to the sampled companies or group of companies referred to in recital 30 and which had fully cooperated in the investigation.
Kot je pojasnjeno v uvodnih izjavah 83–88, ima Komisija resne pomisleke o verodostojnosti predloženih finančnih izkazov, zato se ni mogla zanesti nanje pri preverjanju ravni subvencioniranja za različne sheme in/ali subvencijske programe, kot so prednostna posojila in pravice do uporabe zemljišč za manj kot ustrezno nadomestilo.
Following disclosure, the complainant claimed that the methodology used for the calculation of the level of subsidisation of the group was not correct.
Zanesljivi revidirani finančni izkazi so zares ključni za preverjanje točnosti in celovitosti siceršnjih predloženih informacij.
It argued that since the subsidy margin of the group is the sum of the highest subsidy margins found for each subsidy scheme for any of the cooperating companies it should be much higher.
Zato se je Komisija pri določanju ravni subvencioniranja odločila uporabiti najboljša razpoložljiva dejstva; v tem primeru so bile to preverjene informacije o ustreznih subvencijskih shemah drugih sodelujočih subjektov.
This claim is based on a misunderstanding.
Ta trditev se zato zavrne.
The methodology used for the calculation of the level of subsidisation, described in recital 89 above, was applied only to the company (within the group) which provided misleading information and not to the group as a whole.
Družba je trdila tudi, da je Komisija napačno uporabila mednarodne računovodske standarde („MRS“) kot merilo za zavrnitev sklopa revidiranih izkazov.
The claim was therefore rejected.
Družba meni, da bi bilo treba ločiti med vlogo sklopa revidiranih računovodskih izkazov in pomembnostjo MRS pri ocenjevanju tržnogospodarske obravnave v protidampinških postopkih in v protisubvencijskih postopkih.
The company which provided misleading information was not exporting the product concerned.
Kršitev MRS ne more biti razlog za uporabo določb člena 28(1) osnovne protisubvencijske uredbe.
Within the group, exports of the product concerned were made by one of its related companies.
Komisija navaja, da kršitev mednarodnih računovodskih izrazov, ki je bila ugotovljena v preiskavi, sama po sebi ni bila razlog za uporabo določb člena 28(1) osnovne protisubvencijske uredbe.
The latter however cooperated fully in both investigations and provided reliable information about the group's export price.
Razlog je bilo dejstvo, da sta bila Komisiji predložena dva različna sklopa revidiranih finančnih izkazov, zaradi česar je Komisija podvomila o verodostojnosti teh in posledično sklenila, da drugih informacij v zvezi z ravnjo subvencioniranja ni mogoče preveriti.
Therefore, the submitted information was used for the Commission's definitive findings in that proceeding.
Družba je trdila tudi, da je bila metodologija Komisije za izračun njene subvencijske stopnje, pri kateri je uporabila najvišjo izravnalno stopnjo za posamezno shemo, ki je bila ugotovljena za posamezni sodelujoči pravni subjekt (in ne za posamezno skupino), neutemeljena.
Following disclosure, the exporting producer claimed that the Commission erred in applying the provisions of Article 28(1) of the basic anti-subsidy regulation.
Družba je trdila, da je ta metodologija napačna, ker se lahko družbe v isti skupini odločijo, da bodo v korist celotne skupine subvencije osredotočile na en določen subjekt.
First, it was argued that in the letter sent to the company in which the Commission outlined the detailed reasons for the proposed application of the provisions of Article 28(1) of the basic anti-subsidy regulation, it never stated that it could not verify the information concerning subsidies.
Kot je bilo pojasnjeno v uvodni izjavi 89 v zvezi z izračunom ravni subvencioniranja za skupino, je Komisija pri izračunu ravni subvencioniranja za celotno skupino uporabila dejanske podatke drugih dveh družb v skupini, ki sta sodelovali v obeh preiskavah.
Therefore the Commission cannot rely on this argumentation in its definitive conclusions as the company had not been given the opportunity to comment on that argument.
Razpoložljiva dejstva so se uporabila le za en pravni subjekt v skupini, ki pa je predložil zavajajoče informacije.
This claim cannot be accepted.
Komisija je menila, da je za določitev ravni subvencioniranja pravnega subjekta v skupini izračune najustrezneje utemeljiti na enaki ravni v okviru korporacijske strukture in uporabiti najvišje ravni subvencioniranja, ugotovljene za posamezne pravne subjekte (v skupini, če je ustrezno), ki pripadajo vzorčenim družbam ali skupinam družb.
The Commission in the letter did state explicitly that it ‘cannot conclude that the information concerning the level of subsidies received by [the company] was verified’.
Uporaba določb člena 28(1) osnovne protisubvencijske uredbe pri državnih bankah
In any event, the company was fully informed of the reasons for applying the best facts available in the final disclosure document and granted the opportunity to comment thereon, which it also did.
S Komisijo ni sodelovala nobena od državnih bank v LRK.
Second, the exporting producer argued that even if the Commission were to apply the provisions of Article 28(1) of the basic anti-subsidy regulation the Commission should not refer to the data of other companies as the basis for determining the level of subsidisation but should rather base itself on the company's actual set of audited financial statements as it is still the ‘most appropriate’ and ‘most suited’ information about the company's level of subsidisation.
Banke so bile pozvane, naj z izpolnitvijo vprašalnika predložijo potrebne informacije za protisubvencijsko preiskavo.
As explained in recitals 83-88 above the Commission has serious doubts as to the credibility of the submitted financial statements and could therefore not rely on those in order to verify the level of subsidisation for different schemes and/or subsidy programmes such as preferential loans and land-use rights at less than adequate remuneration.
Komisija je zato vlado LRK obvestila, da bo razmislila o tem, da bo svoje ugotovitve glede informacij v zvezi z državnimi bankami sprejela na podlagi razpoložljivih dejstev v skladu s členom 28(1) osnovne protisubvencijske uredbe.
Indeed, reliable audited financial statements are crucial for verifying the accuracy and completeness of information otherwise provided.
Vlada LRK je v odgovor na dopis Komisije in po razkritju ugovarjala temu, da bi se člen 28(1) osnovne protisubvencijske uredbe uporabil v zvezi z informacijami, zahtevanimi od državnih bank.
Therefore, the Commission had to resort to the best facts available to determine the level of subsidisation, which in this case was verified information on relevant subsidy schemes from other cooperating entities.
Trdila je, da je ogromno informacij za preiskavo zagotovila že sama.
This claim is therefore rejected.
Vendar je Komisija ugotovila, da te informacije niso mogle v celoti nadomestiti odgovora državnih bank v obliki izpolnjenih vprašalnikov.
The company also claimed that the Commission mistakenly applied international accounting standards (IAS) as a criterion to reject the set of audited financial statements According to the company a distinction should be made between the role of a set of audited financial statements and the relevance of IAS in an assessment of market economy treatment in anti-dumping proceedings, on the one hand, and anti-subsidy proceedings, on the other hand.
Vlada LRK ni izpodbijala niti dejstva, da državne banke niso poslale izpolnjenega vprašalnika niti dejstva, da so v državni lasti.
A violation of IAS cannot constitute a reason to apply the provisions of Article 28(1) of the basic anti-subsidy regulation.
Komisija se je morala zato pri svojih ugotovitvah v zvezi z državnimi bankami zanesti na razpoložljiva dejstva.
The Commission notes that the breach of international accounting standards that was discovered during the investigation was not per se the reason for applying the provisions of Article 28(1) of the basic anti-subsidy regulation.
Preiskovane sheme
The reason was the fact that different versions of the set of audited financial statements were provided to the Commission which cast doubts on their credibility and hence led the Commission to the conclusion that other information regarding the level of subsidisation could not be verified.
Komisija je vprašalnike, vključno z vprašalniki za državne banke, poslala vladi LRK in vzorčenim proizvajalcem izvoznikom, pri čemer je zahtevala informacije o shemah, ki so domnevno vključevale dodeljevanje subvencij industriji steklenih vlaken.
The company also claimed that the Commission's methodology of calculating its subsidy margin which consisted in taking the highest countervailing rate for each scheme as found for each cooperating legal entity (and not each group) was unjustified.
Preiskovane so bile naslednje sheme:
The company claimed that this methodology is flawed since companies within the same group may decide to concentrate subsidies in one specific entity to the benefit of the entire group.
politika prednostnih posojil, jamstva in zavarovanja za industrijo steklenih vlaken:
As explained in recital 89, in the calculation of the level of subsidisation within the group, the Commission used the actual data of the two other companies within the group that had cooperated in both investigations when calculating the level of subsidisation for the whole group.
politika prednostnih posojil,
The facts available applied only to the one legal entity within the group which provided misleading information.
subvencijski programi za izvozne kredite,
In order to determine the level of subsidisation of a legal entity within the group, the Commission found that it was most appropriate to base the calculations at the same level within the corporate structure and take the highest level of subsidisation found for any of the legal entities (within the group if applicable) belonging to the sampled companies or groups of companies.
izvozna jamstva in zavarovanja za nove materiale,
The application of the provisions of Article 28(1) of the basic anti-subsidy Regulation to State-owned banks
ugodnosti, zagotovljene z omogočanjem dostopa do off-shore holdinških družb, in odplačila posojil s strani države;
The Commission did not receive cooperation from any of the State-owned banks in the PRC.
programi nepovratnih sredstev:
They were invited to provide the necessary information for the purposes of the anti-subsidy investigation by completing a questionnaire.
subvencije za razvoj programov za znane blagovne znamke in najboljše kitajske blagovne znamke,
Therefore, the Commission notified the government of the PRC that it would consider basing its findings on facts available pursuant to Article 28(1) of the basic anti-subsidy Regulation as far as the information related to the State-owned banks was concerned.
vladna nepovratna sredstva na centralni ravni,
In the reply to the Commission's letter and subsequently following disclosure, the government of the PRC objected to the application of Article 28(1) of the basic anti-subsidy Regulation as far as the information which was requested from the State-owned banks was concerned.
vladna nepovratna sredstva na podcentralni ravni,
It argued that a large amount of information was provided by the government of the PRC in this investigation.
sredstva za širitev dejavnosti v provinci Guangdong;
However, the Commission found that that information could not substitute entirely a reply by the State-owned banks to the specific questionnaires.
sredstva, ki jih zagotovi vlada, za plačilo, ki je nižje od primernega:
The government of the PRC did not dispute the fact that the state owned banks had not submitted a reply to the questionnaire, neither that the banks were State-owned.
zagotavljanje električne energije s strani vlade,
Therefore, the Commission had to rely on the facts available for its findings concerning the state owned banks.
zagotavljanje vode s strani vlade,
Schemes investigated
zagotavljanje surovin s strani vlade,
The Commission sent questionnaires to the government of the PRC, which included questionnaires intended for the State-owned banks, and the sampled exporting producers, requesting information on the schemes that allegedly involved the granting of subsidies to the filament glass fibre industry.
zagotavljanje zemljišč s strani vlade za manj kot ustrezno nadomestilo;
The following schemes were investigated:
programi oprostitve davka od dohodkov ter neposredne oprostitve in znižanja davkov:
Preferential policy loans, guarantees and insurances to the filament glass fibre industry:
program „dve leti brez, tri leta polovica“ za podjetja s tujimi naložbami („PTN“),
Preferential policy loans
znižanja davka od dohodkov za izvozno usmerjena PTN,
Export credit subsidy programmes
olajšave pri davku od dohodkov za PTN na podlagi zemljepisne lege,
Export guarantees and insurances for new materials
programi lokalne oprostitve in znižanja davka od dohodkov za proizvodne družbe, v katere se vlaga tuji kapital,
Benefits from access to offshore holding companies and loan repayments by government
znižanja davkov za PTN, ki kupujejo opremo, proizvedeno na Kitajskem,
Grant programmes:
davčne izravnave za raziskave in razvoj PTN,
Subsidies for development of ‘famous brands’ and ‘China world top brands’
vračila davkov za naložbe v dobiček PTN v izvozno usmerjenih podjetjih,
Central government grants
prednostni davčni programi za PTN, priznana kot visokotehnološka podjetja in podjetja z novo tehnologijo,
Sub-central government grants
davčne olajšave za visokotehnološka podjetja in podjetja z novo tehnologijo, ki sodelujejo pri določenih projektih,
Funds for outward expansion of industries in Guangdong Province
prednostna politika glede davka od dohodkov podjetij na severovzhodu države,
Government provision of resources at less than adequate remuneration (LTAR)
davčni programi za provinco Guangdong,
Government provision of power,
oprostitev plačila davka od dividend med rezidenčnimi podjetji, ki izpolnjujejo pogoje,
Government provision of water
znižanje davčnih stopenj za družbe;
Government provision of raw materials
programi posredne obdavčitve in uvoznih tarif:
Government provision of land for LTAR
oprostitev plačila DDV za uporabo uvožene opreme,
Income and other direct tax exemption and reduction programmes
vračila DDV za PTN, ki kupujejo opremo, proizvedeno na Kitajskem,
‘Two Free, Three Half’ programme for Foreign Invested Enterprises (FIEs)
oprostitve plačila DDV in tarif za nakup osnovnih sredstev v okviru programa za razvoj zunanje trgovine.
Income Tax reductions for export-oriented FIEs
Politika prednostnih posojil, drugo financiranje, jamstva in zavarovanja
Income Tax benefits for FIEs based on geographic location
Prednostna posojila
Local Income Tax exemption and reduction programmes for ‘productive’ FIEs
Ugotovitve v zvezi z državnimi bankami so bile sprejete na podlagi razpoložljivih dejstev v skladu s členom 28(1) osnovne protisubvencijske uredbe, kot je pojasnjeno v oddelku C.2.2.
Tax reductions for FIEs purchasing Chinese-made equipment
Pravna podlaga
Tax offsets for research and development by FIEs
Naslednje pravne določbe urejajo prednostna posojila v LRK:
Tax refunds for reinvestment of FIE profits in export oriented enterprises
Zakon LRK o komercialnih bankah („zakon o bančništvu“) [2003], Splošna pravila o posojilih, ki jih je spodbujala Ljudska banka Kitajske („LBK“), z dne 28. junija 1996 in sklep št. 40 državnega sveta.
Preferential tax programmes for FIEs recognised as High or New Technology Enterprises
Ugotovitve preiskave
Tax reductions for High and New Technology Enterprises involved in designated projects
Obstoj subvencije
Preferential Income Tax policy for enterprises in the Northeast Region
Medtem ko so kitajski organi poslali samo omejene informacije glede deležev/lastništva bank v LRK, je preiskava na podlagi razpoložljivih dejstev pokazala, da sta za kitajski finančni trg značilna precejšen vpliv in nadzor vlade.
Guangdong Province tax programmes
Pri analiziranju tega, ali imajo banke vladna pooblastila, so pooblaščene za njihovo izvajanje ali jih izvajajo (tj. so javni organi), je Komisija poleg informacij o vladnem lastništvu bank uporabila tudi vse razpoložljive informacije o drugih značilnostih, kot so prisotnost vlade v upravnih odborih, vladni vpliv in nadzor nad bančnimi dejavnostmi, upoštevanje vladnih politik ali interesov ter to, ali so bili subjekti ustanovljeni z zakonom.
Dividend exemption between qualified resident enterprises
Iz razpoložljivih informacij je bilo ugotovljeno, da banke, ki so popolnoma v državni lasti in katerih upravne odbore pretežno sestavljajo člani vlade LRK, obvladujejo največji tržni delež in so prevladujoči subjekti na kitajskem finančnem trgu.
Reduced corporate tax rates
Za državne banke veljajo tudi pravna pravila, v skladu s katerimi morajo med drugim poslovanje s posojili prilagoditi potrebam nacionalnega gospodarstva, zagotoviti kreditno podporo za spodbujane projekte [19] ali dati prednost razvoju visokotehnoloških industrij in industrij z novo tehnologijo [20].
Indirect tax and import tariff programmes:
Še en znak, da kitajska vlada posega na kitajski finančni trg, je vloga, ki jo ima LBK pri določanju posebnih omejitev glede načina določanja obrestnih mer in njihovega nihanja [21].
VAT exemptions for use of imported equipment
Finančne institucije morajo zagotoviti obrestne mere posojil znotraj določenega razpona referenčne obrestne mere posojil LBK.
VAT rebates on FIEs' purchases of Chinese-made equipment
Pri prednostnih posojilih se obrestne mere ne smejo spreminjati navzgor.
VAT and tariff exemptions for purchases of fixed assets under the Foreign Trade Development Programme
Z omejitvami obrestnih mer za posojila skupaj z zgornjimi mejami obrestnih mer za vloge imajo banke zagotovljen dostop do poceni kapitala (zaradi reguliranja obrestnih mer vlog) in lahko izbranim industrijam odobrijo posojila po ugodnih obrestnih merah v skladu z vladno politiko usmerjanja bank, da zagotavljajo posebno podporo nekaterim spodbujanim in/ali visokotehnološkim industrijam, kot je industrija steklenih vlaken.
Preferential policy loans, other financing, guarantees and insurance
Komisija je od vlade LRK zahtevala pojasnila glede opredelitve in ubeseditve v okrožnici št. 251 ter v njeni predhodni zakonodaji (okrožnica LBK glede povečanja razpona spreminjanja obrestne mere posojil finančnih institucij – YinFa [2003] št. 250).
Preferential loans
Vendar, kot je bilo pojasnjeno v zgornjem oddelku C.2.2, vlada LRK teh okrožnic ni zagotovila.
Findings with regard to State-owned banks were made on the basis of facts available in accordance with Article 28(1) of the basic anti-subsidy Regulation as explained in section C.2.2.
Vlada LRK je trdila, da je bila okrožnica št. 250 razveljavljena z okrožnico št. 251 in da je bila najnižja dovoljena posojilna obrestna mera odpravljena julija 2013 ter da vlada torej ne posega v bančni sektor.
Legal basis
Vendar je bila najnižja dovoljena posojilna obrestna mera odpravljena v obdobju preiskave.
The following legal provisions provide for preferential lending in the PRC:
LBK je zato v večjem delu obdobja preiskave vplivala na določanje obrestnih mer državnih bank.
The Law of the PRC on Commercial Banks (the banking law) [2003], The General Rules on Loans promulgated by the People's Bank of China (PBOC) on 28 June 1996 and Decision No 40 of the of the State Council.
Poleg tega v preiskavi ni bil ugotovljen nikakršen neposredni učinek odprave posojil, ki so jih prejemali vzorčeni proizvajalci.
Findings of the investigation
V vsakem primeru najnižje obrestne mere, ki so se uporabljale v obdobju preiskave, niso edini razlog, zakaj Komisija obravnava državne banke kot javne organe.
Existence of a subsidy
Ugotovitve iz protisubvencijske preiskave glede sončnih plošč [22] in solarnega stekla [23], da državne banke v LRK delujejo kot javni organi (glej uvodne izjave od 158 do 168 uredbe o sončnih ploščah in uvodno izjavo 73 uredbe o solarnem steklu), so tudi razpoložljiva dejstva glede statusa državnih bank kot javnih organov v tej preiskavi.
Whilst the Chinese authorities have provided only limited information concerning shareholding/ownership of banks in the PRC the investigation has, based on facts available, established that the Chinese financial market is characterised by significant government influence and control.
Ta dejstva se povzamejo, kot sledi: