natgillin/translations-raw huggingface dataset:
These consisted of framework agreements, under which the bank would allow the sampled exporting producer to withdraw up to a certain maximum amount of funds in the form of various debt instruments (loans, documentary bills, trade financing, etc.).
Kar zadeva četrto trditev, Komisija opozarja, da zaradi nesodelovanja finančnih institucij ni bilo mogoče preveriti specifičnosti dogovorov o kreditnih linijah na kitajskem trgu.
Under normal market circumstances, such credit lines would normally be subject to a so-called ‘arrangement’ or ‘commitment’ fee to compensate for the bank's costs and risks for opening a credit line as well as to renewal fees charged on a yearly basis for renewing the validity of the credit lines.
Komisija je tudi morala, kot je pojasnjeno v uvodnih izjavah 141 do 155, v skladu s členom 28 osnovne uredbe uporabiti razpoložljiva dejstva, vključno z najboljšo razpoložljivo referenčno vrednostjo opravnin za kreditne linije.
However, the Commission found that some of the sampled exporting producers benefited from credit lines provided free of charge.
Nazadnje, specifičnosti, na katere se je sklicevala ta stran v zvezi s svojimi kreditnimi linijami, so bile predstavljene šele po razkritju in torej precej po preteku rokov, ki so bili za zagotovitev takih informacij določeni v vprašalnikih.
In accordance with Article 6(d)(ii) of the basic Regulation the benefit thus conferred on the recipients is considered to be the difference between the amount that the exporting producer in question paid for the provision of credit lines by Chinese financial institutions and the amount that would have been paid for a comparable commercial credit line obtainable on the market as benchmark.
Glede na zelo pozno fazo postopka takih informacij ni bilo več mogoče preveriti.
The appropriate benchmark for the arrangement fee was established at 1,5 %, by reference to publicly available data for opening similar credit lines.
Poleg tega bi tako preverjanje zahtevalo sodelovanje zadevnih finančnih subjektov, ki pa niso sodelovali.
For credit lines existing before the beginning of the IP and renewed during the IP a renewal fee of 1,25 % was used as a benchmark following the same source.
Iz razlogov, pojasnjenih zgoraj, so bile zato vse navedene trditve v zvezi s tem zavrnjene.
The amount of the arrangement/renewal fee is normally paid yearly.
Bančni menični akcepti
As a consequence the arrangement/renewal fee was not apportioned to the duration of the credit line.
Splošno
The level of the fees used as a benchmark was applied pro rata to the amount of each credit line in question to obtain the amount of subsidy (minus any fees actually paid).
Bančni menični akcepti so finančni produkt, katerih namen je s širitvijo oblik posojil razviti aktivnejši domači denarni trg.
After disclosure one exporting producer contested the Commission assessment that the credit line agreements confer benefits to it.
Temelji na domnevni robustnosti kitajskega bančnega sektorja, pri čemer banke, ki sklepajo pogodbe o bančnih meničnih akceptih, brezpogojno jamčijo, da bodo na dani datum plačale neki znesek.
First, the credit line agreements are only framework arrangements for future individual loans and, as such, do not grant any benefits to the company.
Posledično so bančni menični akcepti oblika odloga plačila, pri čemer banka od kupcev prevzame obveznosti do dobaviteljev, dobaviteljem pa na dogovorjeni datum prenese dogovorjeni znesek.
It claimed that the benefits had been calculated from uncommitted / unutilised credit lines.
Kupec do istega datuma prenese enak znesek banki.
Second, very minor cost is incurred by the bank when entering into the credit line agreements.
Datum plačila banki lahko ustreza roku plačila, dogovorjenemu z dobaviteljem, ali datumu po takem datumu.
Third, a credit line agreement without administrative fees is not specific to the electrical bicycles industry.
Med preiskavo je bilo ugotovljeno, da je datum odplačila banki v številnih primerih nastopil po datumu plačila dobavitelju.
Fourth, the Commission has used an inappropriate benchmark in the calculation of the benefits conferred from credit line agreements.
Ugotovljeno je bilo, da je zamuda pri plačilu v nekaterih primerih znašala 4 do 6 mesecev po datumu zapadlosti računa.
The party claimed that the Commission has failed to demonstrate that the benchmark arrangement fee corresponds to the same type of credit line agreements as those that are applicable to this party.
Posledično ta finančni produkt poleg tega, da se uporablja kot bančna garancija, v nekaterih primerih kupcu omogoča tudi daljši rok plačila v obliki dejanskega kredita.
The Commission disagrees with the arguments brought forward for the reasons set out below:
Med preiskavo je bilo ugotovljeno, da se bančni menični akcepti v splošnem izdajajo v okviru pogodbe o bančnem meničnem akceptu, v kateri so navedeni identiteta banke, dobaviteljev in kupca, obveznosti banke in kupca ter vrednost na dobavitelja, rok in predložena garancija.
As regards the first argument, the Commission has only calculated the benefit for those credit lines that are effectively in use and not for uncommitted / unutilised credit lines, as claimed.
Bančni menični akcepti so se običajno izdajali mesečno.
As regards the second argument, the cost incurred to the bank is not a decisive factor when assessing the appropriate benchmark, but rather the prevailing market conditions for obtaining similar credit lines.
Kar zadeva banke, so v njihovi bilanci stanja obveznosti po bančnih meničnih akceptih izkazane kot obveznosti do imetnika bančnega meničnega akcepta in sredstva vzorčenih proizvajalcev izvoznikov.
Furhermore, due to the non cooperation by the financial institutions any actual cost, or comparable fees in China could not be established.
Čeprav so bili nekateri bančni menični akcepti zajeti s kreditno linijo, pa ni bilo videti, da kitajska zakonodaja to zahteva.
Therefore the Commission had to use facts available in accordance with Aricle 28 of the basic Regulation as explained in the recitals (141) to (155).
Dobavitelj blaga ima kot imetnik izdanega bančnega meničnega akcepta možnost, da banka izdajateljica bančni menični akcept diskontira pred datumom zapadlosti prvotnega računa, ali da počaka do datuma zapadlosti in se v celoti poplača, ali da bančni menični akcept uporabi kot sredstvo za plačilo svojih obveznosti do drugih oseb.
As regards the third argument, due to the non cooperation by the financial institutions, the Commission could not establish to what extent the other sectors have benefited from credit lines provided free of charge or at less than adequate remuneration.
Bančni menični akcepti se do pogodbe med kupcem in prodajalcem v prodajnih pogodbah lahko navajajo kot standardna plačilna sredstva skupaj z drugimi sredstvi, na primer položnico ali nakaznico.
It is nevertheless recalled that, as stated in the recital (217), the normative framework concerning the electric bicycle industry applies to all financial institutions in the PRC and provides, inter alia, that Commercial banks shall conduct their business of lending in accordance with the needs of the national economic and social development and under the guidance of the industrial policies of the State.
En vzorčeni proizvajalec izvoznik je med preiskavo podal pripombe in navedel, da bančnih meničnih akceptov ni mogoče šteti za posojila, ker je pri teh potrebno dejanje izposoje, odplačila in plačila obresti, medtem ko bančni menični akcepti vključujejo obljubo odplačila.
It is also recalled that, as laid down in recitals (98) to (140) the provisions of not only the 13th Five-Year plan but also several other government plans lay down specific government policies in order to support the electric bicycle industry.
Poleg tega je trdil, da so bančni menični akcepti način plačila, ki ne zajema neposrednega prenosa sredstev.
The Commission concluded on the basis of the information available that this support is narrowed to a selected group of certain encouraged industries, as opposed to being widely available to most economic sectors in the PRC.
O isti zadevi je drug proizvajalec izvoznik ponovil, da ni bilo prenosa sredstev, in trdil, da v njegovih računovodskih evidencah bančni menični akcepti pod meničnimi obveznostmi niso bili izkazani kot obveznosti do banke, temveč kot obveznosti do dobaviteljev.
Therefore these claims were rejected.
Ta proizvajalec izvoznik je trdil tudi, da je moral biti denar, nakazan dobavitelju, v njegovem konkretnem primeru položen pred datumom zapadlosti bančnega meničnega akcepta in da je banka dvignila denar z njegovega računa na datum zapadlosti bančnega meničnega akcepta za nadaljnje plačilo dobaviteljem, kot je bilo dogovorjeno z zadevnim dobaviteljem.
As regards the fourth argument, the Commission recalls that due to the non cooperation by the financial institutions the specificities of the credit line arrangements at the Chinese market could not be verified.
Poleg tega je navedel, da ni prejel nobenih ugodnosti, če je bil bančni menični akcept diskontiran pred datumom zapadlosti bančnega meničnega akcepta, in da ne ve, ali je bil bančni menični akcept res diskontiran.
Also as explained in the recitals (141) to (155) the Commission had to resort to the facts available in accordance with Article 28 of the basic Regulation, including the best available benchmark for the credit lines fees.
V zvezi s tem je najprej treba opozoriti, da center CRCP bančne menične akcepte izkazuje kot obveznosti do bank na isti ravni kakor posojila, akreditive ali financiranje trgovine.
Finally, the specificities claimed by this party as regards to its credit lines were only provided following disclosure and therefore well after the time limits set out in the questionnaire to provide such information.
Prav tako je treba opozoriti, da se center CRCP napaja iz finančnih institucij, ki odobravajo različne vrste posojil, in da so te finančne institucije zato izkazale bančne menične akcepte kot obveznosti do njih.
Given the very late stage of the proceeding, such information could not be verified anymore.
Poleg tega pogodbe o bančnih meničnih akceptih, zbrane med preiskavo, določajo, da banka ob nepopolnem kupčevem plačilu na datum dospelosti bančnih meničnih akceptov neplačani znesek obravnava kot zapadlo posojilo pri banki.
Moreover, such a verification would have required the cooperation by the financial entities at issue, which was also missing.
Povrhu je Komisija menila, da bančni menični akcepti, ki jih prejme kupec, zajemajo prenos sredstev, saj se uporabljajo kot način plačila na isti ravni kakor nakaznica, tj. ko je bančni menični akcept izročen dobavitelju, se šteje, da je družba plačala ustrezni račun.
For the reasons explained above, all claims made in this respect were rejected.
To dokazuje tudi dejstvo, da kupec ob prenosu bančnega meničnega akcepta dobavitelju po eni strani običajno zmanjša svoje obveznosti do njega, po drugi strani pa za ustrezen znesek poveča obveznosti do banke.
Bank acceptances
Glede na to se je poleg tega štelo, da dejstvo, da se take obveznosti v računovodskih evidencah družbe izkazujejo kot menične obveznosti do dobaviteljev, in ne do bank, ni bistveno.
General
Vsekakor revidirani računovodski izkazi takih obveznosti niso izkazovali kot obveznosti do dobaviteljev, temveč kot menične obveznosti brez navedbe identitete upnika.
Bank acceptances are a financial product aimed at developing a more active domestic money market by broadening credit facilities.
Kar zadeva denarne tokove, je Komisija menila, da so bile pripombe zadevnega proizvajalca izvoznika kontradiktorne, saj je proizvajalec izvoznik po eni strani trdil, da je moral denar nakazati pred datumom zapadlosti bančnega meničnega akcepta, da bi zagotovil plačilo dobavitelju s svojega računa, po drugi strani pa ni vedel, ali so bili bančni menični akcepti diskontirani, in zato tudi ne, kdaj je bilo plačilo dejansko izvedeno.
It is based on the alleged robustness of the Chinese banking sector whereby banks which engage in bank acceptance agreements make an unconditional pledge that they will pay a certain amount on a given date.
Poleg tega ta stran ni predložila dokazov o dejansko predvidenih prenosih sredstev banki.
As a consequence, bank acceptances are a form of credit whereby banks take over supplier account payables from buyers and transfer an agreed amount to the suppliers at an agreed date.
Na podlagi navedenega je bilo treba te trditve zavrniti.
By the same date, the buyer shall have transferred the same amount to the bank.
Drug proizvajalec izvoznik je ponovil, da iz sistema bančnih meničnih akceptov ni prejel nobene ugodnosti, saj v njegovem primeru ni bilo plačila po datumu zapadlosti računov ali bančnih meničnih akceptov.
The payment date to the bank can correspond to the payment term agreed with the supplier or a date posterior to such date.
O isti zadevi je več zainteresiranih strani trdilo, da se bančni menični akcepti ne bi smeli šteti za posojila, saj upravičencem ne dajejo daljših plačilnih rokov, in da način, na katerega domača zakonodaja opredeljuje kak instrument, ni odločilen za njihovo opredelitev po zakonodaji STO.
The investigation found that the repayment date to the bank was in many instances posterior to the supplier payment date.
Čeprav je preiskava potrdila, da so bila v primeru tega proizvajalca izvoznika vsa plačila izvedena pred datumi zapadlosti računov ali bančnih meničnih akceptov, je treba v zvezi s tem opozoriti, da je sistem bančnih meničnih akceptov vsem proizvajalcem izvoznikom zagotovil storitev – po preferenčni obrestni meri, ki je zagotovila ugodnost, proti kateri se lahko uvedejo izravnalni ukrepi, kot je opisano v uvodnih izjavah 323 do 342 v nadaljevanju – pri kateri so se obveznosti do dobaviteljev štele za plačane in so se prenesle med obveznosti do bank, te pa so obljubile, da bodo plačila dobaviteljem izvedle do datumov zapadlosti bančnih meničnih akceptov.
The payment delay was found to be in some cases 4 to 6 months after the due date of the invoice.
Kar zadeva plačilne roke, dokazi, ki so na voljo Komisiji, kažejo, da je uporaba bančnih meničnih akceptov več proizvajalcem izvoznikom pravzaprav uspešno podaljšala plačilne roke povezanih računov in da za taka dejanska posojila niso bile obračunane obresti.
As a consequence, in addition to serving as a bank guarantee, this financial product in some instances also grants the buyer a longer term of payment, in the form of a de facto loan.
Čeprav namen bančnih meničnih akceptov domnevno ni podaljšanje plačilnih rokov, so razpoložljivi dokazi pokazali nasprotno.
The investigation found that generally the bank acceptances are issued within the framework of a bank acceptance agreement specifying the identity of the bank, suppliers and buyer, the obligations of the bank and buyer and detailing the value per supplier, term and guarantee supplied.
Vsekakor je Komisija menila, da je dejstvo, da se za bančne menične akcepte, ki podaljšujejo rok plačila za prodajalca, ne plačujejo obresti, še en dokaz, da je kitajski bančni sektor izkrivljen in da nekaterim ključnim panogam zagotavlja preferenčna posojila.
Bank acceptances were usually issued on a monthly basis.
Na podlagi tega je bilo treba te trditve zavrniti.
As regards the banks, bank acceptance notes payables are recognized as liabilities to the bank acceptance holder and assets to the sampled exporting producers in their balance sheet.
Druga zainteresirana stran je trdila, da bi bilo treba osnovo za izračun ugodnosti zmanjšati za znesek pologov, ki jih je nakazala kot garancijo za bančne menične akcepte.
Also, while some bank acceptances were covered by a credit line facility, it appeared that this is not a legal requirement under the Chinese law.
V zvezi s tem je najprej treba opozoriti, da je običajna praksa, da banke pri dodeljevanju kreditnih linij ali posojil od svojih strank zahtevajo garancije.
The supplier of goods, in its quality of bearer of the issued bank acceptance, has the possibility to have the bank acceptance discounted by the issuing bank before the due date of the original invoice or wait for the due date and be paid in full, or use the bank acceptance as a means of payment for its liabilities towards other parties.
Napotuje se tudi na uvodno izjavo 323 v nadaljevanju, kjer je navedeno, da morajo imeti kreditojemalci v Kanadi kreditno linijo, da lahko prejmejo bančne menične akcepte.
Pending the agreement between buyer and seller, bank acceptances may be mentioned as a standard means of payment in purchase agreements together with other means such as remittance or money order.
Na podlagi tega se pri obrestnih merah, ki se zaračunavajo na kanadskem trgu, upošteva obstoj takih garancij.
One sampled exporting producer provided comments during the course of the investigation and indicated that bank acceptances cannot be considered as loans on the grounds that loans require the act of borrowing, repaying and the payment of interest while bank acceptances involve a promise of repayment.
Poleg tega je treba opozoriti, da banke takih garancij ne uporabljajo za plačilo neporavnanih dolgov dobaviteljem, temveč z njimi zagotovijo, da bo proizvajalec izvoznik prevzel finančno odgovornost do banke.
They further claimed that bank acceptances are a payment method not involving any direct transfer of fund.
Preiskava je pokazala tudi, da kitajske banke takih garancij ne zahtevajo sistematično in da imajo lahko različne oblike, vključno s pologi ali obrestovanimi vezanimi depoziti.
On the same topic, another exporting producer repeated that there was no transfer of funds and claimed that its accounting records did not report bank acceptances as liabilities to the bank but as liabilities to the suppliers under notes payables.
Poleg tega je Komisija opozorila, da se opravnina za bančne menične akcepte izračuna na podlagi nominalne vrednosti bančnih meničnih akceptov, in ne na podlagi zneska, od katerega se odšteje garancija.
The latter exporting producer also submitted that, in its particular case, the money transferred to the supplier had to be deposited before the due date of the bank acceptance and that the bank was withdrawing the money from its account on the due date of the bank acceptance for the onward payment to the suppliers as agreed with the relevant supplier.
Druga zainteresirana stran je trdila, da se za opravnino bančnih meničnih akceptov ne bi smela izračunati nobena ugodnost kot garancija za finančno storitev, ki jo zagotavljajo kitajske banke, ker bankam ni treba financirati bančnih meničnih akceptov ob njihovi izdaji ali zapadlosti, saj ta plačila krije zadevni proizvajalec izvoznik, razen če postane plačilno nesposoben.
Additionally, it also indicated that it did not receive any benefit if the bank acceptance was discounted before the maturity date of the bank acceptance and that it has no knowledge whether the bank acceptance was indeed discounted.
Domnevno banke zato niso izpostavljene finančnemu tveganju, saj delujejo samo kot posrednik.
In this regard, it should first be noted that the CRCP recognises bank acceptances as liabilities towards banks at the same level as loans, letters of credit or trade financing.
Ista zainteresirana stran je trdila tudi, da pogodbeni pogoji določajo primerne finančne garancije za banke.
It should also be noted that the CRCP is fed by the financial institutions which grant various types of loans and that such financial institutions have thus recognised bank acceptances as liabilities to them.
V zvezi s tem se napotuje na uvodno izjavo 310, ki potrjuje, da finančne institucije bančne menične akcepte izkazujejo kot posojila, in na uvodno izjavo 304, kjer je navedeno, da banke, ki sklepajo pogodbe o bančnih meničnih akceptih, brezpogojno jamčijo, da bodo na dani datum plačale neki znesek.
Furthermore, the bank acceptance agreements collected during the investigation provide that, should the buyer not make the full payment on the expiry date of the bank acceptances, the bank would treat the amount unpaid as an overdue loan to the bank.
Dalje, ker je mogoče bančne menične akcepte diskontirati, bi morale banke zagotoviti, da so med izdajo in zapadlostjo bančnega meničnega akcepta na voljo zadostna sredstva.
In addition, the Commission considered that the bank acceptances received by the buyer consist a transfer of fund as the bank acceptances are used as a means of payment at the same level as a money order; i.e. once the bank acceptance is handed out to the supplier, the corresponding invoice is considered to be paid by the company.
V zvezi s tem je treba tudi opozoriti, da standardne pogodbe o kreditni liniji, ki veljajo v LRK, predvidevajo, da jih je mogoče uporabiti za različne vrste posojil, vključno z bančnimi meničnimi akcepti, kar potrjuje, da mora imeti banka na voljo zadostna sredstva.
This is also evidenced by the fact that upon remittance of the bank acceptance to the supplier, the buyer will normally, on the one hand, reduce its account payables to the supplier, and on the other hand, increase its notes payables bank liabilities for a corresponding amount.
Po analizi pogojev pogodb, sklenjenih med finančnimi institucijami in proizvajalci izvozniki, je bilo ugotovljeno, da zaradi sodelovanja, brezpogojnih obveznosti in finančnega tveganja, ki ga prevzemajo finančne institucije, ko sklepajo pogodbe o bančnih meničnih akceptih, ti niso ustrezni.
In this context, it was also considered that the fact that such liabilities are recognised as notes payables to the suppliers and not to the banks in the accounting records of the company is irrelevant.
Zato je bilo treba zgoraj navedeno trditev zavrniti.
In any case, the audited accounts did not present such liabilities as account payables to the suppliers but rather as notes payables without specifying the identity of the creditor.
V zvezi s specifičnostjo se je štelo, da kitajska vlada, kakor je navedeno v uvodni izjavi 106 in predvideno v načrtu lahke industrije, predvideva, da bo treba izvajati „finančno politiko, ki podpira razvoj srednjih in malih podjetij, dodatno raziskati finančne kanale srednjih in malih podjetij, izpopolniti sistem za zavarovanje kreditov za srednja in mala podjetja“, in da so bančni menični akcepti druga oblika preferenčne podpore spodbujanim industrijam, kot je sektor električnih koles.
As far as the money flows are concerned, the Commission considered that the comments submitted by the exporting producer concerned were contradictory in so far as, the exporting producer claimed that, on the one hand, it had to transfer its money before the due date of the bank acceptance to ensure the payment to the supplier from its account while,on the other hand it had no knowledge whether notes were discounted, and therefore when the payment was actually taking place.
Poleg tega se pri taki obliki podpore ni upošteval finančni položaj vzorčenih proizvajalcev izvoznikov, saj so vse banke zaračunavale pavšalno opravnino, ki je po informacijah, ki so bile na voljo v dokumentaciji, nižja od dostopnih mednarodnih referenčnih vrednosti in celo nižja od premije, zaračunane družbam s slabo bonitetno oceno, kot so vzorčeni proizvajalci izvozniki (glej uvodno izjavo 324).
Moreoever, no evidence was provided by this party of actual anticipated transfers of funds to the bank.
Po razkritju je več zainteresiranih strani ponovilo, kar so trdile pred razkritjem, in sicer da je sistem bančnih meničnih akceptov splošno dostopno orodje financiranja, ki ni omejeno na industrijo električnih koles.
On the basis of the above, these claims had to be rejected.
Več zainteresiranih strani je trdilo tudi, da mora Komisija svojo določitev specifičnosti utemeljiti na trdnih dokazih.
Another exporting producer reiterated that it had not received any benefit from the bank acceptance system because, in its case, no payment was made after the maturity date of the invoices or of the bank acceptance.
V zvezi s tem se napotuje na uvodne izjave 195 do 202 in podrobneje tudi na uvodno izjavo 319, kjer so navedeni trdni dokazi o vidikih specifičnosti take preferenčne politike, po kateri tak finančni instrument v tem smislu ni splošno dostopen in je torej specifičen za omejeno število industrij, kot je industrija električnih koles.