#2024679
Forchostais mhonaraíochta, costais SGA agus brabús
Manufacturing overhead costs, SG&A and profits
Scag na torthaí
Bailiúcháin
673 toradh in 72 doiciméad
#2024682
Ansin, suíodh meánchostas SGA agus meánbhrabús sa tír ionadaíoch (ualaithe de réir láimhdeachas na gcuideachtaí).
Then, an average SG&A and profit in the representative country (weighted by the companies’ turnovers) was established.
#2078917
Costais SGA agus brabúis
SG&A and profits
#2091334
Is cúramach a scrúdaigh an Coimisiún an fhaisnéis bhreise a soláthraíodh, agus tháinig sé ar an gconclúid nár chruthaigh an fhaisnéis sin go raibh an modh a d’úsáid an Coimisiún chun SGA a ath-leithdháileadh míréasúnta nó míchuí, go háirithe ó theip ar an táirgeoir na speansais SGA sin a chlárú agus a leithdháileadh i gceart le linn na cian-chros-seiceála (“RCC”), agus ó chomhaontaigh sé, ina bharúlacha ar an nochtadh sealadach, go bhféadfaí an SGA a bhaineann leis na hionchuir a úsáideadh i dtáirgeadh an táirge atá faoi imscrúdú a leithdháileadh ar an táirge sin.
The Commission carefully examined the additional information provided and concluded that this information did not prove that the method used by the Commission to reallocate SGA was unreasonable or inappropriate, especially in view of the fact that the producer had failed to disclose and properly allocate these SGA expenses during the remote cross-check (‘RCC’), and that it had agreed, in its comments on provisional disclosure, that the SGA related to the inputs used in the production of the product under investigation could be allocated to the product under investigation.
#2091374
Thug an Coimisiún dá aire, ar an gcéad dul síos, gur ghlac sé cur chuige coimeádach chun SGA an trádálaí a bhí páirteach i ndíolacháin intíre a léiriú trí gan SGA iarbhír an táirgeora onnmhairíochta lena mbaineann a úsáid ach trí SGA cuideachta eile sa ghrúpa a úsáid, grúpa a bhí ag gníomhú mar thrádálaí glan i gcás idirbheart áirithe díolacháin intíre.
The Commission, first, noted that to reflect the SGA of a trader involved in domestic sales, it took a conservative approach by not using the actual SGA of the related exporting producer but the SGA of another related company in the group, which acted as a pure trader for certain domestic sales transactions.
#2124403
Forchostais mhonaraíochta, costais SGA, agus brabúis
Manufacturing overhead costs, SG&A and profits
#2127449
Forchostais mhonaraíochta, costais SGA, agus brabúis
Manufacturing overhead costs, SG&A and profits
#2136413
Costais SGA agus brabúis
SG&A and profits
#2140273
Dúirt Shenghua gurb amhlaidh an cás maidir le fuinneamh, costais SGA agus brabúis freisin.
Shenghua stated that the same is true also for energy, SG&A and profit.
#2140392
Ar an tríú dul síos, bhí caiteachais SGA níos mionsonraithe ag Kluchevsky Ferroalloy Plant.
Third, Kluchevsky Ferroalloy Plant had more detailed SG&A expenses.
#2140490
Forchostais mhonaraíochta, costais SGA, brabúis agus dímheas
Manufacturing overhead costs, SG&A, profits and depreciation
#2152393
I bhfreagra an cheistneora, leithdháil SPC gach costas SGA bunaithe ar láimhdeachas.
In the questionnaire reply SPC allocated all SGA expenses based on turnover.
#2152418
Sa chás sin, tá na costais SGA tuairiscithe go mionsonraithe á gcros-seiceáil ag an gCoimisiún.
In this case, the Commission is cross-checking the reported SG&A expenses in detail.
#2152419
Is amhlaidh atá i gcás costas athbhreithnithe SGA arna gcur isteach ag SABIC.
This is the case of the revised SG&A expenses submitted by SABIC.
#2155859
Forchostais mhonaraíochta, costais SGA agus brabúis
Manufacturing overhead costs, SG&A, and profits
#2155924
Ba é a bhí sa choigeartú costais SGA na gcuideachtaí trádála agus brabús 10 .
The adjustment consisted of the SG&A of the trading companies and a 10 % profit.
#2174490
Costais SGA agus brabúis
SG&A and profits
#2180207
Forchostais mhonaraíochta, costais SGA agus brabús
Manufacturing overhead costs, SG&A and profits
#2280357
Forchostais mhonaraíochta, SGA, brabúis agus dímheas
Manufacturing overhead costs, SG&A, profits and depreciation
#2280367
Dá bharr sin, rinneadh SGA neamhshaofa agus an brabús a shuí ar ráitis airgeadais Aperam 2020.
Consequently, the undistorted SG&A and profit were based on Aperam’s 2020 financial statements.
#2291252
Forchostais mhonaraíochta, costais SGA, agus brabúis
Manufacturing overhead costs, SG&A, and profits
#2291259
Rinneadh costais eile a chionroinnt ar chostais díolacháin agus ar chostais SGA ar bhonn líon na bhfostaithe neamhfheidhmiúcháin (cionroinnte ar chostas díolacháin) agus fostaithe eile (cionroinnte ar chostais SGA).
Other costs were apportioned to cost of sales and SG&A expenses on the basis of the numbers of non-executive (apportioned to cost of sales) and other (apportioned to SG&A) employees.
#2291260
Leis an anailís seo, léirigh an Coimisiún na chostais SGA mar chéatadán de na costais ndíolacháin.
By this analysis the Commission expressed the SG&A expenses as a percentage of the Cost of sales.
#2291263
Dá bhrí sin, rinne an Coimisiún na costais SGA a choigeartú ina leith sin.
The Commission therefore, adjusted the SG&A costs in this regard.
#2300366
Costais SGA agus brabúis
SG&A and profit
#2339680
Thuairiscigh an cuideachta Bhrasaíleach costais airgeadais lasmuigh de chostais SGA.
The Brazilian company reported financial expenses outside the SG&A.
#2361183
Forchostais mhonaraíochta, costais SGA, brabúis agus dímheas
Manufacturing overhead costs, SG&A, profits and depreciation
#2468376
Ansin, suíodh meánchostas SGA agus meánbhrabús sa tír ionadaíoch (ualaithe de réir láimhdeachas na gcuideachtaí).
Then, an average SG&A and profit in the representative country (weighted by the companies’ turnover) was established.
#2487420
Forchostais mhonaraíochta, costais SGA, brabúis agus dímheas
Manufacturing overhead costs, SG&A, profits and depreciation
#2503906
Forchostais mhonaraíochta, costais SGA, brabúis agus dímheas
Manufacturing overhead costs, SG&A, profit and depreciation
#2504926
Is éard is cúis leis an gcur chuige sin, gur i gcásanna eisceachtúla, bheadh costais fhoriomlána SGA dhiúltacha ann mura ndéanfaí é, rud nach léireodh costais SGA iarbhír.
The reason for that approach is that, in extreme cases, not doing so would lead to overall negative SG&A costs which would not reflect actual SG&A expenses.
#2528146
Forchostais mhonaraíochta, costais SGA, brabúis agus dímheas
Manufacturing overhead costs, SG&A, profits and depreciation
#2528163
Costais SGA, arbh é a bhí iontu 34,7 % de Chostais Earraí Díolta Ajinomoto Malaysia, agus
SG&A, which accounted for 34,7 % of the Costs of Goods Sold (‘COGS’) of Ajinomoto Malaysia, and
#2555214
Forchostais mhonaraíochta, costais SGA, brabúis agus dímheas
Manufacturing overhead costs, SG&A, profits and depreciation
#2701190
I ndáil leis sin, murab ionann agus an méid a mhaígh Dika agus Hands, thug an Coimisiún dá aire freisin, agus an fhianaise uile a bhí ar fáil á breithniú aige, nár úsáid sé costais SGA le haghaidh díolacháin onnmhairiúcháin nó costais SGA le haghaidh díolacháin intíre nach ndearnadh sa ghnáthchúrsa trádála; ina ionad sin, d’úsáid an Coimisiún na costais SGA a bhain leis na díolacháin uile a rinne Hands mar ionadaí réasúnta.
In this respect, contrary to what Dika and Hands claimed, the Commission also noted that, in the process of considering all the available evidence, it did not use either SG&A for export sales or SG&A for domestic sales that were not in the ordinary course of trade; rather, the Commission used as a reasonable proxy the SG&A concerning all sales made by Hands.
#2701198
Dá réir sin, b’ionann costais SGA Hands a mbaineadh amach ar a chuid idirbheart go léir agus ionadaí réasúnta ar na costais SGA a bheadh ann sa ghnáthchúrsa trádála i Maracó.
Accordingly, Hands’ SG&A realised on all its transactions amounted to a reasonable proxy for what the SG&A would have been in the ordinary course of trade in Morocco.
#2701219
Murab ionann agus costais SGA Hands, bheadh costais SGA a tógadh ón mBrasaíl i bhfad ón táirge comhchosúil (a bhaineann den chuid is mó le díol táirgí nach ARW iad).
Unlike in the case of Hands’ SG&A, SG&A taken from Brazil would be far removed from the like product (relating mostly to sale of products other than ARW).
#2701224
Rinne Hands roinnt maíomh freisin maidir le hearráidí i ríomh chostais SGA Hands.
Hands also made several claims concerning errors in the calculation of Hands’ SG&A.
#2701227
Tar éis an nochta deiridh breise, thagair Hands freisin dá bharúlacha roimhe seo maidir leis an nochtadh deiridh, inar áitigh sé nár cheart don Choimisiún foirmle a úsáid chun cóimheas costais SGA ar láimhdeachas a thiontú ina chóimheas costais SGA in aghaidh chostas na n-earraí a dhíoltar, ach ina ionad sin gur ríomh sé costais SGA ar chostas fíoraithe iarbhír na n-earraí a dhíol Hands.
Following the additional final disclosure, Hands also referred to its prior comments on final disclosure, where it argued that the Commission should not have used a formula to convert the SG&A ratio on turnover into an SG&A ratio per cost of goods sold, but instead have directly calculated SG&A on the actual verified cost of goods sold of Hands.
#2704355
Go deimhin, bhí costais SGA agus costais airgeadais réasúnta cobhsaí le linn na tréimhse faoi bhreathnú.
In fact, SG&A and finance costs were relatively stable over the period considered.
#2705124
Forchostais mhonaraíochta, costais SGA, brabúis agus dímheas
Manufacturing overhead costs, SG&A, profits and depreciation
#2733316
Thairis sin, bhí costais SGA a bhain lena dhíolacháin dhíreacha ag an táirgeoir lena mbaineann.
Furthermore, the producer concerned had SG&A costs relating to its direct sales.
#2733357
Bhí méid SGA éagsúil i gceist de réir an trádálaí lena mbaineann.
The SG&A amount varied according to the trader concerned.
#2733594
Thairis sin, bhí costais SGA a bhain lena dhíolacháin dhíreacha ag an táirgeoir lena mbaineann.
Furthermore, the producer concerned had SG&A costs relating to its direct sales.
#2733635
Bhí éagsúlacht i méid SGA de réir an trádálaí lena mbaineann.
The SG&A amount varied according to the trader concerned.
#2743801
Forchostais mhonaraíochta, costais SGA, brabúis agus dímheas
Manufacturing overhead costs, SG&A, profits and depreciation
#2791124
SGEInna arna soláthar ag SGA
SGEIs provided by SGA
#2791247
SATA Air Açores agus SGA comhdhlúite
Consolidated SATA Air Açores and SGA
#2791648
Ar an gcaoi chéanna, leanfaidh SGA ar aghaidh le seirbhísí SGEI a sholáthar do na cúig aerfort bheaga a oibríonn SGA.
In the same vein, SGA will continue to provide SGEI services to the five small airports operated by SGA.
#2807303
Costais SGA agus brabúis
SG&A and profits