b) under the condition that they are deductible in the determination of profits of the debtor of such income.

The mean intra-assay coefficients of variation for determination by light microscopy and EPICS Profile cytometer was 27.5% and 8.4% respectively.

In the determination of profiles the nomination committee uses criteria stipulated in this Code, the Corporate Governance Code and the criteria of the Accreditation Committee.

For example, the determination of usual profit and general expenses under the provisions of Article 5 would be carried out utilizing information prepared in a manner consistent with generally accepted accounting principles of the country of importation.

On the other hand, the determination of usual profit and general expenses under the provisions of Article 6 would be carried out utilizing information prepared in a manner consistent with generally accepted accounting principles of the country of production.

In making a determination of serious damage, or actual threat thereof, as referred to in paragraph 2, the Member shall examine the effect of those imports on the state of the particular industry, as reflected in changes in such relevant economic variables as output, productivity, utilization of capacity, inventories, market share, exports, wages, employment, domestic prices, profits and investment; none of which, either alone or combined with other factors, can necessarily give decisive guidance.

Firstly it should be noted, that with regard to profitability, no new determination has been made for the purpose of implementing the Reports.

Thus, the fact that an average profit figure for export sales of the product concerned had to be used linked intrinsically the determinations of each separate producer.

The approach followed in testing the profitability of domestic sales of exporters for the determination of normal value, is consistent with the provisions contained in Article 2(4) of the basic Regulation, which are in conformity with WTO rules.

In a review of the information submitted by the sampled cooperating Community producers, the profitability of these companies for their net sales on the free market has been revised for the purpose of the definitive determination and is presented below:

According to determinations by D. Turnšek (Drobne et al., 1988; Pugliese et al., 1995), the corals appear in the northeastern margin of the Trieste-Komen plateau (profile Dolenja vas, Fig. 7) in the Lower Danian already, and they pass across Danian into Thanetian.

The regional investigation of Čebulovica area was accomplished by B. Jurkovšek and M. Toman and the profile elaborated by B. Ogorelec and M. Toman, at the early begining also by Luka Šribar. Microfossil determination, biostratigraphic and final chapters were performed by K. Drobne, isotopic analyses of?18O and ?13C by T. Dolenec. Sedimentological analyses, microfacies interpretation of carbonate rocks and graphics were done by B. Ogorelec.

In the determination of the profits of a permanent establishment, there shall be allowed as deductions expenses which are incurred for the purposes of the permanent establishment, including executive and general administrative expenses so incurred, whether in the State in which the permanent establishment is situated or elsewhere, which are allowed under the provisions of the domestic law of the Contracting State in which the permanent establishment is situated.

Such adjustment may be based on a determination of the road load force profile at 266 °K (-7 ° C).

Such adjustment may be based on a determination of the road load force profile at 266 °K (-7 ° C).

(100) The determination of the injury elimination level was re-examined in light of the revised profitability findings.

Since December 1994, international proficiency tests for the determination of isotopic measurements for wine and alcohol (distillates of 96 % ASV) have been regularly organised.

The Indian exporting producer contested the methodology for the determination of the profit margin used in the construction of normal value as set out in recital 18 of the provisional Regulation.

As prices of such sales are usually not considered for determining the normal value due to their lack of representativeness, they should also be disregarded for the determination of the profit margin.

Since no new or substantiated evidence was provided by the exporting producer in this respect, the importers' profit margin used for the provisional determination of price undercutting is confirmed.

The determination of a method's reproducibility by the single laboratory studies (in-house validation) concept requires repeated participation in proficiency studies in accordance with ISO guide 43-1 (3) and 43-2 (4).

In this respect, it should be noted that the profit margin that is to be used for the determination of the non injurious price should be understood as the profitability level that could reasonably be reached in the absence of injurious dumping.

In this context, it should be noted that for the determination of the profit margin pursuant to Article 2(6) of the basic Regulation it is irrelevant whether the product types in question were also exported to the Community, as long as they constitute a like product within the meaning of the basic Regulation.

In this context, sales below cost of a particular product type can only be taken into account for the determination of the profit margin if the volume of non-profitable sales of such type is not higher than 20 % of all sales of this type in question or if the weighted average selling price is not below the weighted average unit cost.

(71) The Commission, in the light of the final determination of the injury factors, in particular in view of the stagnation of sales, the loss of market share and unsatisfactory profits during a period of increased demand, concludes that the Community industry suffered material injury within the meaning of Article 4 (1) of Regulation (EEC) No 2423/88.

In making a determination of serious damage, or actual threat thereof, as referred to in paragraph (a) the effect of those imports on the state of the particular industry shall be examined, as reflected in changes in such relevant economic variables as output, productivity, utilization of capacity, inventories, market share, exports, wages, employment, domestic prices, profits and investment.

The Indian exporting producer requested that the domestic sales of certain high-value product types be excluded from the constructed normal value calculations on the grounds that these products were not exported, or only rarely, during the IP and that the domestic sales of these product types yielded abnormally high profits that distorted the determination of the average profit of the product concerned.

For the purposes of a preliminary determination this profit margin was considered to be the minimum profit level necessary to make this sector viable.

On this basis, the weighted average export prices for those product types used in the determination of price undercutting were compared, for the IP, at a cif Community-frontier level, adjusted to take account of customs duty paid and handling costs, with the actual weighted average selling prices charged by the sampled complainant Community producers concerned increased to cover the profit shortfall plus a profit margin of 5 %.

The determination of the injury elimination level was re-examined in light of the revised profitability findings.

The effect of a change in an accounting estimate should be included in the determination of net profit or loss in:

Any resulting adjustment should be included in the determination of the net profit or loss for the current period.

The correction of these errors is normally included in the determination of net profit or loss for the current period.

The correction of the fundamental error is included in the determination of the net profit or loss for the current period.

Therefore, they generally result from the transactions and other events that enter into the determination of net profit or loss.

The amount of the correction of a fundamental error should be included in the determination of net profit or loss for the current period.

Adjustments resulting from a change in accounting policy are included in the determination of the net profit or loss for the period.

Normally, all items of income and expense recognised in a period are included in the determination of the net profit or loss for the period.

Firstly it should be noted, that with regard to profitability, no new determination has been made for the purpose of implementing the Reports.

Some transactions, such as the sale of an item of plant, may give rise to a gain or loss which is included in the determination of net profit or loss.

The exporters from Thailand argued that the profit margin of 8 %, added to the cost of production for the determination of the normal value, was too high.

Tax expense (tax income) is the aggregate amount included in the determination of net profit or loss for the period in respect of current tax and deferred tax.

Interest paid and interest and dividends received may be classified as operating cash flows because they enter into the determination of net profit or loss.

Virtually all items of income and expense included in the determination of net profit or loss for the period arise in the course of the ordinary activities of the enterprise.

Thus, the fact that an average profit figure for export sales of the product concerned had to be used linked intrinsically the determinations of each separate producer.

It is confirmed that the determination of the relevant profit margin in this proceeding is based on an assessment of the profit margin that the Community industry could reasonably have counted upon under normal conditions of competition, in the absence of dumped imports.

It was claimed that the pre-tax profit margin of 8 % mentioned in recital 110 of the provisional Regulation and used in the determination of the non-injurious price was unreasonably high.

The determination of the profit margin was made on the basis of the independent importers' data which were verified at their premises, due account being taken of their different sale volumes.

Given the above, and in the absence of any evidence that the determination of an 8 % profit margin is incorrect, the conclusions of recitals 221 to 227 of the provisional Regulation are confirmed.

Since there is only one producer of urea in Lithuania, and in the absence of representative domestic sales, Article 2(6)(b) of the Basic Regulation is a possibility for the determination of SG& A and profit.