natgillin/translations-raw huggingface dataset:
They explained that the Commission should not consider losses from the revaluation of foreign currency loans as being part of the SG&A expenses, as the companies in fact did not incur any expenses and only revalued the balances using the exchange rate of the last day of their financial reporting period.
Pojasnila sta, da Komisija ne bi smela upoštevati izgub iz revalvacije posojil v tujih valutah kot del PSA-stroškov, saj družbi dejansko nista utrpeli stroškov, ampak sta le prevrednotili razliko z uporabo menjalnega tečaja, ki je veljal na zadnji dan njunega obdobja računovodskega poročanja.
The Commission, with reference to both the International Financial Reporting Standards and Russian GAAP disagrees with this argument.
Komisija se glede na mednarodne standarde računovodskega poročanja in ruska načela GAAP s tem argumentom ne strinja.
These losses were duly recorded in the producers' accounts, and were incurred during the investigation period.
Omenjene izgube so bile ustrezno evidentirane v računovodskih izkazih proizvajalcev in so nastale v obdobju preiskave.
After final disclosure the exporting producers reiterated their claims without bringing forward any new facts concerning the disputed losses.
Po končnem razkritju so proizvajalci izvozniki ponovili svoje trditve, vendar niso navedli nobenih novih dejstev o spornih izgubah.
The exporting producers referred to Council Regulation (EC) No 2852/2000 [6] (polyester stable fibres originating in India and the Republic of Korea), where the Commission rejected the net foreign exchange gain included in the SG&A expenses.
Proizvajalci izvozniki so se sklicevali na Uredbo Sveta (ES) št. 2852/2000 [6] (rezana vlakna iz poliestra s poreklom iz Indije in Republike Koreje), v kateri je Komisija izključila čiste devizne dobičke iz PSA-stroškov.
The Commission notes that the factual situation of the case referred to by the exporting producers is different.
Komisija opozarja, da je dejansko stanje v zadevi, na katero se sklicujejo proizvajalci izvozniki, drugačno.
As explained in recital 34 of the aforementioned Regulation (EC) No 2852/2000, it was found that the exchange gains did not mainly relate to production and sales.
Kot je pojasnjeno v uvodni izjavi 34 zgoraj navedene Uredbe Sveta (ES) št. 2852/2000, je bilo ugotovljeno, da se devizni dobički v glavnem niso nanašali na proizvodnjo in prodajo.
The exporting producers did not put into question the relevance of their borrowings to the production costs of the like product.
Proizvajalci izvozniki niso podvomili o vplivu najema posojil na proizvodne stroške podobnega izdelka.
The Commission therefore concluded that the losses related to those borrowings, which were used for financing of the fixed assets needed to produce the like product.
Komisija je zato sklenila, da se izgube nanašajo na tista posojila, ki so se uporabila za financiranje osnovnih sredstev za proizvodnjo podobnega izdelka.
As a result, such losses need to be taken into account in determining the company's SG&A expenses.
Posledično je treba take izgube upoštevati pri določanju PSA-stroškov družbe.
Therefore the Commission rejected this claim.
Zato je Komisija to trditev zavrnila.
The Russian exporting producer once again reiterated its claim following the additional final disclosure.
Ruski proizvajalec izvoznik je to trditev še enkrat ponovil po dodatnem končnem razkritju.
However, the claim goes beyond the specific aspects of the additional disclosure.
Vendar trditev presega posebne vidike dodatnega razkritja.
The Commission maintains the position expressed in the preceding paragraphs.
Komisija vztraja pri mnenju, ki ga je izrazila v prejšnjih odstavkih.
One exporting producer contested the methodology which the Commission used to calculate the total SG&A expenses of related domestic traders, where the Commission used the SG&A expenses as reported for the sales to unrelated customers on the domestic market.
En proizvajalec izvoznik je nasprotoval metodologiji, ki jo je Komisija uporabila za izračun skupnih PSA-stroškov povezanih domačih trgovcev, pri čemer je uporabila PSA-stroške, kot so bili sporočeni za prodajo nepovezanim strankam na domačem trgu.
The Commission accepted this claim and corrected the definitive calculation.
Komisija je sprejela to trditev in popravila dokončni izračun.
As this corrected SG&A expenses did not materially differ from the one originally used and as it impacted only a limited number of sales, this correction did not have any impact on the resulting dumping margin.
Glede na to, da se popravljeni PSA-stroški niso bistveno razlikovali od prvotno uporabljenih in da so vplivali le na omejeno število prodaj, popravek ni vplival na izračunano stopnjo dampinga.
One exporting producer claimed that the Commission double-counted the packing costs for the purpose of establishing the total costs of production in the profitability test.
En proizvajalec izvoznik je trdil, da je Komisija pri določitvi skupnih stroškov proizvodnje v preskusu dobičkonosnosti stroške pakiranja upoštevala dvakrat.
The Commission rejected this claim.
Komisija je to trditev zavrnila.
As fully detailed in the provisional disclosure, the Commission removed the packing costs from the SG&A expenses before calculating the total costs of production.
Kot je bilo podrobno pojasnjeno že v začasnem razkritju, je Komisija stroške pakiranja pred izračunom skupnih stroškov proizvodnje izvzela iz PSA-stroškov.
After final disclosure, the exporting producers disagreed with the methodology used to construct the normal value.
Po končnem razkritju se proizvajalci izvozniki niso strinjali z metodologijo, ki se je uporabila za določitev normalne vrednosti.
They claimed that the Commission used a wrong percentage of the SG&A expenses and that by using the SG&A expenses on profitable sales only, the Commission greatly overstated the normal value.
Trdili so, da je Komisija uporabila napačen delež PSA-stroškov in da je z uporabo PSA-stroškov le pri dobičkonosni prodaji precej precenila normalno vrednost.
The Commission conducts investigations in an objective manner.
Komisija preiskave vodi objektivno.
The methodology used to construct the normal value is used consistently in all cases in which relevant criteria are met.
Metodologija, ki se je uporabila za določitev normalne vrednosti, je dosledno uporabljena v vseh primerih, v katerih so izpolnjeni zadevni pogoji.
The Commission applies Article 2(6) of the basic Regulation, which requires that the amounts for SG&A expenses and profits are based on sales in the ordinary course of trade.
Komisija uporablja člen 2(6) osnovne uredbe, ki zahteva, da PSA-stroški in dobički temeljijo na prodaji pri običajnem poteku trgovanja.
The exporting producers' claim to use the fixed amount of SG&A expenses regardless of whether such expenses relate to sales in the ordinary course of trade runs counter to this provision.
Trditev proizvajalcev izvoznikov, da je treba uporabiti stalni znesek PSA-stroškov, ne glede na to, ali se taki izdatki nanašajo na prodajo pri običajnem poteku trgovanja, je v nasprotju s to določbo.
After final disclosure one exporting producer raised the issue of negative entries in the domestic transactions listing with respect to the calculation of the normal value.
Po končnem razkritju je en proizvajalec izvoznik opozoril na negativne vrednosti na seznamu domačih transakcij glede izračuna normalne vrednosti.
The exporting producer explained that those entries pertained to corrections of invoices and were due to the configuration of its accounting system, where any correction to the invoice can only be made by entirely balancing the initial entry with a corresponding negative entry.
Proizvajalec izvoznik je pojasnil, da se navedene vrednosti nanašajo na popravke računov in da so posledica njegovega računovodskega sistema, v katerem je mogoče popravke računa vnesti le tako, da se prvotni vnos popolnoma izravna z vnosom ustrezne negativne vrednosti.
It argued that the calculation of the normal value by the Commission did not take into account the specific configuration of its accounting system and was therefore not accurate.
Trdil je, da izračun normalne vrednosti, ki ga je opravila Komisija, ni upošteval posebnosti njegovega računovodskega sistema, zato ni točen.
The Commission first notes that, in breach of the instructions in the Commission's questionnaire, the exporting producer listed those corrections as transactions in the listing instead of reporting the correcting entries in the appropriate column of the Commission's questionnaire.
Prvič, Komisija opozarja, da je proizvajalec izvoznik, v nasprotju z navodili iz vprašalnika Komisije, navedene popravke vnesel kot transakcije, namesto da bi vnose popravkov navedel v ustrezni koloni vprašalnika Komisije.
Second, after final disclosure, the exporting producer indeed provided a revised dumping margin, but without submitting a revised domestic transactions listing or a revised dumping calculation.
Drugič, po končnem razkritju je proizvajalec izvoznik dejansko predložil popravljeno stopnjo dampinga, ni pa predložil popravljenega seznama domačih transakcij ali popravljenega izračuna dampinga.
Third, the Commission notes that this claim in reality concerns the quality of the data that the exporting producer itself submitted to the Commission in the course of the investigation.
Tretjič, Komisija opozarja, da se ta trditev dejansko nanaša na kakovost podatkov, ki jih je proizvajalec izvoznik med preiskavo sam zagotovil Komisiji.
Fourth, the calculation of the normal value, including the domestic transactions listing as submitted by the exporting producer, was duly disclosed at the provisional stage of the investigation.
Četrtič, izračun normalne vrednosti, vključno s seznamom domačih transakcij, ki ga je predložil proizvajalec izvoznik, je bil ustrezno razkrit v začasni fazi preiskave.
Nevertheless, the exporting producer did not make any comment on this calculation in its comments on the provisional disclosure.
Kljub temu pa proizvajalec izvoznik med pripombami glede začasnega razkritja ni navedel nobene pripombe k temu izračunu.
The same domestic transactions listing was used in the dumping calculations finally disclosed.
V izračunu dampinga v končnem razkritju je bil uporabljen isti seznam domačih transakcij.
The exporting producer does not explain why it could not have raised this issue at an earlier stage of the investigation.
Proizvajalec izvoznik ne pojasni, zakaj tega ni mogel izpostaviti v zgodnejši fazi preiskave.
Despite all these deficiencies in the exporting producer's behaviour concerning this issue, the Commission, as an objective and impartial investigating authority, analysed this claim, and concluded that indeed the calculation of the normal value had to be corrected so as to avoid possible double-counting.
Komisija je kljub vsem navedenim pomanjkljivostim v ravnanju proizvajalca izvoznika glede tega vprašanja kot objektiven in neodvisen preiskovalni organ analizirala to trditev in sklenila, da je treba izračun normalne vrednosti dejansko spremeniti, da bi se tako izognili morebitnemu dvojnemu štetju.
After final disclosure, the exporter provided a key according to which its transaction listing could be filtered so as to exclude all corrections and leave only final entries.
Po končnem razkritju je izvoznik predložil ključ, po katerem bi bilo mogoče njegov seznam transakcij filtrirati tako, da bi izločili vse popravke in bi ostali le končni vnosi.
The Commission applied the method of correcting the listing suggested by the exporting producer after final disclosure to data that was verified, and therefore accepted the claim in its entirety.
Komisija je metodo popravka seznama, ki jo je po končnem razkritju predlagal proizvajalec izvoznik, uporabila za preverjene podatke in tako v celoti sprejela trditev.
The Commission sent an additional final disclosure to all interested parties informing them about the acceptance of the claim and invited the parties to comment.
Komisija je vsem zainteresiranim stranem poslala dodatno končno razkritje, jih obvestila o sprejetju trditve in povabila strani, naj predložijo pripombe.
Following this additional disclosure, one party claimed that the additional disclosure actually further underlined the deficiencies in cooperation forthcoming from the Russian exporting producers.
Po tem dodatnem razkritju je ena stran trdila, da dodatno razkritje dejansko še bolj poudarja pomanjkljivosti v sodelovanju ruskega proizvajalca izvoznika.
That party further claimed that the additional disclosure actually suggested that additional datasets could have been disregarded and should not have been accepted.
Stran je trdila tudi, da iz dodatnega razkritja dejansko izhaja, da bi lahko dodatne sklope podatkov izpustili in jih ne bi smeli sprejeti.
Indeed the Commission raised the issue of quality of information submitted and cooperation but in this specific instance decided that the claim could be objectively accepted.
Tudi Komisija je presojala kakovost predloženih podatkov in sodelovanja, vendar se je v tem konkretnem primeru odločila, da lahko trditev objektivno sprejme.
Following the additional disclosure, the Russian exporting producer agreed with the principle and the extent of the correction brought by the Commission to its dumping margin.
Po dodatnem razkritju se je ruski proizvajalec izvoznik strinjal s tem načelom in obsegom popravkov stopnje dampinga, ki jih je izvedla Komisija.
The exporting producer claimed that it had provided the domestic transaction listing with the reply to the questionnaire.
Proizvajalec izvoznik je trdil, da je seznam domačih transakcij predložil z izpolnjenim vprašalnikom.
This fact is not disputed.
To dejstvo ni sporno.
It is the quality of that submission that is contested.
Sporna je kakovost predloženih podatkov.
The exporting producer further claimed that it did not provide any comments on the said transaction listing following provisional disclosure because that dataset did not have any bearing on the calculation of the dumping margin.
Proizvajalec izvoznik je tudi trdil, da ni predložil pripomb k navedenemu seznamu transakcij po začasnem razkritju, ker navedeni sklop podatkov ni vplival na izračun stopnje dampinga.
The Commission notes that the exporting producer repeatedly reiterated claims related to the methodology and aspects of the calculation which — had the Commission accepted those (quad non) — would have led the Commission to use the dataset.
Komisija opozarja, da je proizvajalec izvoznik večkrat ponovil trditve, ki so se nanašale na metodologijo in vidike izračuna in zaradi katerih bi Komisija (če bi jih sprejela, vendar jih ni) uporabila navedeni sklop podatkov.
It was therefore essential for the party concerned to ensure that the dataset disclosed at the provisional stage was correct and could have been used for the calculation of the dumping margin.
Zato bi morala zadevna stran zagotoviti, da je sklop podatkov, ki jih je razkrila v začasni fazi, pravilen in da se lahko uporabi za izračun stopnje dampinga.
While the company raised the issue of cancellations and resulting multiple identical entries during the verification visit, it was not until the final disclosure that the full extent of the problem became apparent, demonstrated also by the impact on the dumping margin calculation.
Čeprav je družba na težavo s preklici in posledičnimi večkratnimi vnosi opozorila med preveritvenim obiskom, se je dejanski obseg težave pokazal šele ob končnem razkritju, in sicer v učinku na izračun stopnje dampinga.
While the company claims that the entries are not credit notes, the key that leads to the identification of those entries, provided by the company itself, is called credit note number.
Čeprav družba trdi, da vnosi niso dobropisi, se ključ za prepoznavanje takih vnosov, ki ga je družba sama zagotovila, imenuje številka dobropisa.
Nevertheless, the Commission has accepted the claim in its entirety and the company did not contest the new calculation of the dumping margin.
Ne glede na to je Komisija v celoti sprejela trditev, družba pa novemu izračunu stopnje dampinga ni nasprotovala.
One exporting producer claimed that the Commission did not include in the calculation of SG&A expenses the income from releasing the reserves, which were made prior to the investigation period.
En proizvajalec izvoznik je trdil, da Komisija v izračun PSA-stroškov ni vključila prihodka iz sproščanja rezerv pred obdobjem preiskave.
In that exporting producer's view the Commission uses double standards and asymmetrical assessment when compared to the losses on revaluation of the foreign currencies that the Commission included.
Po mnenju tega proizvajalca izvoznika Komisija uporablja dvojna merila in različne načine ocenjevanja v primerjavi z izgubami pri revalvaciji tujih valut, ki jih je zajela v izračunu.
The Commission notes that its approach is consistent.
Komisija opozarja, da je njen pristop dosleden.
The SG&A expenses include neither income nor expenses that have an impact on the profit of the particular year, which the Commission found to be related to the overseas operations of the exporting producer.
PSA-stroški ne zajemajo niti prihodkov niti izdatkov, ki vplivajo na dobiček določenega leta, za katerega je ugotovila, da je povezan s poslovanjem proizvajalca izvoznika v tujini.
This fact was disclosed in the final disclosure and was not disputed by the exporting producer.
To dejstvo je bilo navedeno v končnem razkritju, proizvajalec izvoznik pa mu ni nasprotoval.
The Commission further investigated the sales of one of the exporting producers made to an unrelated trader based in Switzerland as described in recital 84 of the provisional Regulation.
Komisija je podrobneje preiskala tudi prodajo enega od proizvajalcev izvoznikov nepovezanemu trgovcu s sedežem v Švici, kot je opisano v uvodni izjavi 84 začasne uredbe.
The Commission addressed both the exporting producer and the unrelated trader and did its own research on the matter in order to obtain additional information concerning their relationship.
Komisija se je obrnila na proizvajalca izvoznika in nepovezanega trgovca ter sama preiskala zadevo, da bi pridobila dodatne informacije o njunem odnosu.
Eurofer in its submission following the provisional disclosure requested the Commission to carefully examine the relation between the exporting producer and the Swiss trader and adapt the calculation appropriately based on the result of this examination.
Eurofer je v vlogi po začasnem razkritju zahteval, naj Komisija skrbno preišče odnos med proizvajalcem izvoznikom in švicarskim trgovcem ter na podlagi tega ustrezno prilagodi izračun.
After evaluating the results of this examination, the Commission decided to consider this Swiss trader as unrelated to the Russian exporting producer.
Komisija se je po presoji rezultatov te preiskave odločila, da tega švicarskega trgovca obravnava kot nepovezanega z ruskim proizvajalcem izvoznikom.
The Commission found no elements that would support the claim that those parties were related during the investigation period and therefore rejected this claim.
Komisija ni našla elementov, ki bi podpirali trditev, da sta bili navedeni strani v obdobju preiskave povezani, zato je trditev zavrnila.
The exporting producer also submitted additional information that enabled the Commission to correct the sales to independent parties in the Union.
Proizvajalec izvoznik je predložil tudi dodatne podatke, na podlagi katerih je Komisija popravila prodajo neodvisnim stranem v Uniji.
The exporting producer previously reported those sales based on internal invoices in Russian roubles.
Proizvajalec izvoznik je navedene prodaje prej sporočil na podlagi notranjih računov v ruskih rubljih.
Those invoices reflected their original value in foreign currencies, converted using the company's daily rate.
Na navedenih računih je bila vrednost prvotno navedena v tujih valutah in nato preračunana z uporabo dnevnega tečaja družbe.
The Commission was able to link this new submission to the information verified on the spot.
Komisija je te nove podatke lahko povezala s podatki, ki jih je preverila na mestu samem.
This correction has caused a small decrease of the dumping margin compared to the provisional calculation.
Zaradi popravka se je stopnja dampinga v primerjavi z začasnim izračunom nekoliko znižala.
Following the provisional disclosure, the exporting producers contested the applicability of adjustments made for SG&A expenses and profit under Article 2(9) of the basic Regulation for sales via their related Swiss traders/importers.
Po začasnem razkritju so proizvajalci izvozniki nasprotovali uporabi prilagoditev PSA-stroškov in dobička na podlagi člena 2(9) osnovne uredbe za prodajo preko njihovih povezanih švicarskih trgovcev/uvoznikov.
In their view the adjustments are only appropriate on a transaction-specific basis in transactions where the terms of sale require that a product be delivered after customs clearance, i.e. in transactions where the related party acts as an importer, such as DDP terms.
Po njihovem mnenju so prilagoditve primerne le na podlagi posamezne transakcije, kadar pogoji prodaje zahtevajo dobavo po carinjenju, torej pri transakcijah, pri katerih povezana stranka nastopa kot uvoznik, na primer pod pogoji plačane dobavne terjatve.
At the same time they claimed that their related traders/importers based in Switzerland should be considered as part of the producer's exporting network.
Hkrati so zatrjevali, da bi bilo treba njihove povezane trgovce/uvoznike s sedežem v Švici šteti za del izvozne mreže proizvajalca.
In reply to this the Commission confirms that an adjustment for SG&A expenses and a reasonable profit margin under the second and third subparagraph of Article 2(9) of the basic Regulation should be applied for all types of sales transactions via the related Swiss traders/importers.
V odgovor na to Komisija potrjuje, da bi bilo treba za vse vrste prodajnih transakcij preko povezanih švicarskih trgovcev/uvoznikov v skladu z drugim in tretjim pododstavkom člena 2(9) osnovne uredbe uporabiti prilagoditev PSA-stroškov in razumno stopnjo dobička.
Although the delivery of the goods for the transaction terms reported by the exporting producers is made prior to the release into free circulation of the goods and even if the responsibility for the customs clearance is on the buyer (as opposed to transactions under DDP terms), this does not change the fact that the sales are performed by the related trader/importer which is bearing SG&A expenses and which is normally seeking to make a profit for its services.
Čeprav se v pogojih transakcije, o kateri so poročali proizvajalci izvozniki, blago dobavi, preden se sprosti v prosti promet, in tudi če je za carinjenje odgovoren kupec (v nasprotju s transakcijami pod pogoji plačane dobavne terjatve), to ne spremeni dejstva, da prodajo izvede povezani trgovec/uvoznik, ki nosi PSA-stroške in ki si običajno prizadeva s svojimi storitvami ustvariti dobiček.
In light of the fact that the trader/importer is related to the exporting producer, Article 2(9) of the basic Regulation implies that the data of such trader/importer is by definition unreliable and that its profits should be established by the investigating authority on a reasonable basis.
Ob upoštevanju dejstva, da je trgovec/uvoznik povezan s proizvajalcem izvoznikom, so podatki takega trgovca/uvoznika v skladu s členom 2(9) osnovne uredbe že po definiciji nezanesljivi, pri čemer mora njegov dobiček preiskovalni organ opredeliti na razumni osnovi.
Besides, Article 2(9) of the basic Regulation does not preclude adjustments being made for costs incurred before importation, in as much as those costs are normally borne by the trader/importer.
Poleg tega člen 2(9) osnovne uredbe ne izključuje prilagoditev za stroške, nastale pred uvozom, kolikor navedene stroške običajno nosi trgovec/uvoznik.
The exporting producers reiterated this claim following the final disclosure, without bringing forward any new information about the functions of the Swiss traders/importers.
Proizvajalci izvozniki so to trditev ponovili po končnem razkritju, pri čemer niso navedli nobenih novih informacij o delovanju švicarskih trgovcev/uvoznikov.