#2300570
Chomh maith leis sin, na costais díola dhírigh amhail na costais iompair, níor baineadh de na costais SGA iad.
Also, direct selling expenses such as transportation expenses have not been deducted from the SG&A.
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#2152377
Dá bhrí sin, mhaígh SABIC nach mór an praghas onnmhairiúcháin a bheith bunaithe ar na praghsanna onnmhairiúcháin iarbhír, tar éis gach costas díola fíoraithe a asbhaint.
Thus, SABIC claimed that the export price must be based on the actual export prices, after deduction of all verified selling expenses.
#2339692
Luaigh sé nach raibh bunús leis an maíomh lenar líomhnaíodh gur áiríodh costais díola i gcostais SGA a tuairiscíodh le haghaidh an táirgeora sa tír ionadaíoch.
It noted that the claim alleging that direct selling expenses were included in the SG&A costs reported for the producer in the representative country was not substantiated.
#2140415
Thug Ketong ar aird, má chinneann an Coimisiún sonraí airgeadais de chuid Rima Industrial ó Dun&Bradstreet a úsáid agus mar gheall gur cuireadh na sonraí sin i láthair ar bhealach neamhbheacht agus ginearálta, nár fhág go mbeifí in ann na caiteachais a áiríodh sna “costais indíreacha” a shainaithint, nach mbeadh aon choigeartuithe ar an bpraghas onnmhairiúcháin de réir na gcaiteachas díolaag teastáil, toisc go n-áireofaí na caiteachais chéanna sa ghnáthluach ríofa.
Ketong submitted that if the Commission decides to use Rima Industrial’s financial data from Dun&Bradstreet and given that these data were presented in an imprecise and general form not allowing identification of the expenses included in the ‘indirect costs’, no adjustments to the export price by the selling expenses would be warranted, as the same expenses would be included in the constructed normal value.
#2152399
Sna barúlacha a thug sé tar éis an nochtadh deiridh a dhéanamh, d’athdhearbhaigh SABIC a mhaíomh a luaitear in aithris (58) inar áitigh sé nach raibh tionchar ag an gcaidreamh idir cuideachtaí gaolmhara ar an bpraghas onnmhairiúcháin a íocadh leis na táirgeoirí agus gur íocadh na táirgeoirí na praghsanna iarbhír a d’íoc na custaiméirí neamhghaolmhara san Aontas tar éis na costais díolacháin ar fad a tabhaíodh a asbhaint.
In their comments following final disclosure, SABIC reiterated their claim stated in recital (58) arguing that the export price paid to the producers was not affected by the relationship between related companies and the producers were paid the actual prices paid by the unrelated customers in the Union after the deduction of all the selling expenses incurred.
#2152539
Ar deireadh, d’áitigh MEGlobal Americas nach mór a mheas gurb é MEGlobal Europe roinn onnmhairiúcháin MEGlobal Americas, mar gur fheidhmigh sé go hiomlán mar chuid d’oibríochtaí domhanda MEGlobal, lena n-áirítear oibríochtaí MEGlobal Americas, agus dá bhrí sin, ghníomhaigh an Coimisiún de shárú ar Airteagal 2(9) den bhun-Rialachán nuair a bhreithnigh sé costais eile seachas na costais díola iarbhír nuair a bhí an praghas onnmhairiúcháin á ríomh.
Finally, MEGlobal Americas argued that MEGlobal Europe must be considered as the export department of MEGlobal Americas, as it functioned entirely as part of MEGlobal’s worldwide operations, including that of MEGlobal Americas, and therefore, the Commission acted in breach of Article 2(9) of the basic Regulation, when it considered costs other than the actual selling expenses when constructing the export price.
#2155953
Mhaígh an grúpa FTT agus CCCME freisin nach bhféadfaí aon choigeartú a dhéanamh ar na costais SGA (seachas costais díola dhírigh) agus ar bhrabús a thabhaigh trádálaithe gaolmhara sa tSín agus i Hong Cong nuair a bhí praghas onnmhairiúcháin á bhunú le haghaidh NW toisc nár léirigh an Coimisiún go raibh feidhmeanna na dtrádálaithe sin cosúil le feidhmeanna gníomhaire atá ag obair ar bhonn coimisiúin.
The FTT group and CCCME also claimed that when establishing the export price for NW no adjustments could be made for the SG&A (other than direct selling expenses) and profit incurred by its related traders in China and Hong Kong as the Commission had not demonstrated that the functions of these traders were similar to those of an agent working on a commission basis.
#2155958
D’iarr an grúpa FTT ar an gCoimisiún na costais díola dhírigh (amhail na costais iompair agus láimhseála) a asbhaint de mhéid iomlán na gcostas SGA toisc nach raibh sé oibiachtúil ná cothrom comparáid a dhéanamh idir praghas onnmhairiúcháin glan díolacháin agus costais airgeadais, le gnáthluach gan a leithéid d'asbhaint.
FTT group asked the Commission to deduct the direct selling expenses (such as transport and handling expenses) from the total amount of SG&A as comparing an export price net of selling and financial expenses with a normal value without such deduction was not objective and fair.
#2174955
Ina theannta sin, mhaígh Donghai go raibh an Coimisiún ag brath go hearráideach ar Airteagal 2(9) den Bhunrialachán chun praghsanna díolacháin Nanshan Europe a chinneadh chun críoch ríomh an chorrlaigh gearrdhíola, agus mhaígh sé gurbh iad praghsanna díolacháin iarbhír eintiteas gaolmhar Nanshan Europe san Aontas Eorpach ba cheart don Choimisiún a úsáid, eintiteas díolacháin a bhaineann leis an Aontas, agus gan ach na costais díolacháin dhíreacha a tabhaíodh i gcás dhíolachán an táirge sin a asbhaint.
Donghai further claimed that the Commission erroneously relied on Article 2(9) of the Basic Regulation in order to determine Nanshan Europe’s sales prices for the purpose of the underselling margin calculation and claimed that the Commission should have used the actual sales prices of Nanshan Group’s related selling entity in the European Union and deducted solely the direct selling expenses incurred for the sales of the product concerned by this EU related selling entity
#2339689
Mhaígh Ketong gur suíodh costais SGA sa tír ionadaíoch gan miondealú mionsonraithe, rud a d’fhág nárbh fhéidir na costais díola dhíreacha a shainaithint, costais a d’fhéadfadh difear a dhéanamh do chomparáid chothrom idir an gnáthluach agus an praghas onnmhairiúcháin ar an leibhéal trádála céanna.
Ketong claimed that the SGA in the representative country was established without a detailed breakdown, preventing identification of direct selling expenses that could affect the fair comparison between the normal value and the export price at the same level of trade.
#2339694
Tar éis an nochta shealadaigh, níor chuir Ketong aon sonraí SGA níos oiriúnaí ar fáil maidir le táirgeoir sa Bhrasaíl a d’fhéadfadh a chur ar a chumas don Choimisiún costais díola dhíreacha den sórt sin a chainníochtú, costais a líomhnaítear gur cuireadh leis na sonraí SGA iad.
Following provisional disclosure, Ketong did not provide any more suitable SG&A data for a producer in Brazil that could have allowed the Commission to quantify such direct selling expenses, that were allegedly included in the SG&A data.
#2344732
Ina thuairim, ó rinne an Coimisiún coigeartú ar an bpraghas onnmhairiúcháin le haghaidh costais SGA an allmhaireora lena mbaineann, i gcomhréir le hAirteagal 2(9) den bhun-Rialachán, de réir analaí, ba cheart don Choimisiún freisin na costais díolacháin a sheasann an fhoireann díolacháin i bPoblacht na Cóiré mar gheall ar a díolacháin intíre a asbhaint ón bpraghas intíre.
In its view, since the Commission adjusted the export price for the SG&A expenses of the related importer, in accordance with Article 2(9) of the basic Regulation, by analogy, the Commission should also deduct from the domestic price the selling expenses borne by the sales team in the Republic of Korea for its domestic sales.
#2807337
I gcás na ndíolachán sin, rinneadh an praghas onnmhairiúcháin a choigeartú i gcomhréir le hAirteagal 2(10)(i) den bhun-Rialachán lena n-asbhaintear speansais díola an eintitis díola faoi seach agus brabús réasúnach (arna shocrú ag 6,89 % san imscrúdú a rinneadh le déanaí ar alcóil pholaivinile áirithe) agus a úsáidtear san imscrúdú seo i bhfianaise na gcosúlachtaí idir an dá thionscal agus an easpa comhoibrithe ó allmhaireoirí nach mbaineann leo).
For these sales, the export price was adjusted in accordance with Article 2(10)(i) of the basic Regulation deducting the respective selling expenses of the selling entity and reasonable profit (established at 6,89 % in the recent investigation on certain polyvinyl alcohols and used in the present investigation given the similarity of industry and the lack of cooperation from unrelated importers).
#2860939
Cheistigh na táirgeoirí onnmhairiúcháin an chaoi a ndearna an Coimisiún costais SG&A agus brabúis a chinneadh trína fhiafraí cén fáth ar sloinneadh SG &A agus brabús mar chéatadán de COGS seachas láimhdeachas, cibé acu a áiríodh costais díola dhírigh in SG &A nó nár áiríodh agus cén fáth ar úsáid an Coimisiún SG &A agus brabús Ghrúpa Tenaris in ionad an táirge lena mbaineann de chuid fhochuideachta Tamsa Mheicsiceo.
The exporting producers questioned the way SG&A and profits were determined by the Commission by asking why SG&A and profit were expressed as a percentage of COGS instead of turnover, whether direct selling expenses were included in SG&A and why the Commission had used the SG&A and profit of the Tenaris Group instead of the product concerned of the Mexican subsidiary Tamsa.
#2860940
Thug an Coimisiún dá aire gur den chleachtas caighdeánach é SG&A agus brabús a shloinneadh mar chéatadán de COGS chun an gnáthluach a ríomh agus costais díola dhírigh a áireamh in SG &A.
The Commission noted that it is its standard practice to express SG&A and profit as a percentage of COGS to construct the normal value and to include direct selling expenses in the SG&A.
#2972767
cuireann eintiteas gnóthachain agus caillteanais ar dhiúscairt sócmhainní neamhreatha i láthair, lena n-áirítear infheistíochtaí agus sócmhainní oibriúcháin, trí shuim ghlanluacha na sócmhainne agus na speansais díola ghaolmhara a asbhaint as an méid comaoine ar dhiúscairt; agus
an entity presents gains and losses on the disposal of non-current assets, including investments and operating assets, by deducting from the amount of consideration on disposal the carrying amount of the asset and related selling expenses; and