(ii) adapting to market demand and shifting towards higher value-added products,

In cases where the production of the element in question involves a number of countries and over a period of time, the adjustment should be limited to the value actually added to that element outside the country of importation.

Where the costs and charges referred to in paragraph 2 of Article 8 are included in the transaction value, an adjustment shall be made to take account of significant differences in such costs and charges between the imported goods and the similar goods in question arising from differences in distances and modes of transport.

A condition for adjustment because of different commercial levels or different quantities is that such adjustment, whether it leads to an increase or a decrease in the value, be made only on the basis of demonstrated evidence that clearly establishes the reasonableness and accuracy of the adjustments, e.g. valid price lists containing prices referring to different levels or different quantities.

A condition for adjustment because of different commercial levels or different quantities is that such adjustment, whether it leads to an increase or a decrease in the value, be made only on the basis of demonstrated evidence that clearly establishes the reasonableness and accuracy of the adjustment, e.g. valid price lists containing prices referring to different levels or different quantities.

As an example of this, if the imported goods being valued consist of a shipment of 10 units and the only identical imported goods for which a transaction value exists involved a sale of 500 units, and it is recognized that the seller grants quantity discounts, the required adjustment may be accomplished by resorting to the seller's price list and using that price applicable to a sale of 10 units.

As an example of this, if the imported goods being valued consist of a shipment of 10 units and the only similar imported goods for which a transaction value exists involved a sale of 500 units, and it is recognized that the seller grants quantity discounts, the required adjustment may be accomplished by resorting to the seller's price list and using that price applicable to a sale of 10 units.

Where no such sale is found, the transaction value of identical goods sold at a different commercial level and/or in different quantities, adjusted to take account of differences attributable to commercial level and/or to quantity, shall be used, provided that such adjustments can be made on the basis of demonstrated evidence which clearly establishes the reasonableness and accuracy of the adjustment, whether the adjustment leads to an increase or a decrease in the value.

Where no such sale is found, the transaction value of similar goods sold at a different commercial level and/or in different quantities, adjusted to take account of differences attributable to commercial level and/or to quantity, shall be used, provided that such adjustments can be made on the basis of demonstrated evidence which clearly establishes the reasonableness and accuracy of the adjustment, whether the adjustment leads to an increase or a decrease in the value.

the aggregate adjustment to the carrying amounts reported under previous GAAP.

adapting to market demand and shifting towards higher value added products,

The cooperating exporting producers and their related domestic sales companies claimed an adjustment to the domestic sales prices (normal value) for credit costs.

(5) Setting the levels cited in the preceding paragraphs must derive from the entire and integral environmental strain.

Similarly, if a parent becomes a first-time adopter for its separate financial statements earlier or later than for its consolidated financial statements, it shall measure its assets and liabilities at the same amounts in both financial statements, except for consolidation adjustments.

subject to subparagraph (c), where import programmes apply, each structural adjustment support programme shall specify, for imports, the tendering system, together with the values of import orders determining the choice of the two forms of invitation to tender:

the carrying amounts that would be included in the parent's consolidated financial statements, based on the parent's date of transition to IFRSs, if no adjustments were made for consolidation procedures and for the effects of the business combination in which the parent acquired the subsidiary;

When a Member State increases the rate of value-added tax on cigarettes, it may reduce the incidence of the overall minimum excise duty up to an amount which, expressed as a percentage of the retail selling price, is equal to the incidence of the increase in the rate of value added tax, also expressed as a percentage of the retail selling price, even if such an adjustment has the effect of reducing the incidence of the overall minimum excise duty to below the level laid down in Article 2.

The exporting producer claimed an adjustment to the normal value for an amount corresponding to import charges, indirect taxes and income taxes borne by the like product and by materials physically incorporated therein, when intended for consumption in Indonesia and not collected or refunded in respect of the product exported to the Community.

For the purpose of ensuring a fair comparison between the normal value and the export price, due allowance in the form of adjustments was made for import charges and indirect taxes, discounts and rebates, transport, insurance, handling, loading and ancillary costs, packing, credit, commissions and currency conversions, affecting price comparability in accordance with Article 2(10) of the basic Regulation.

Adjustments to normal value

Such adaptation must not have the effect of modifying the limit values or the alert thresholds either directly or indirectly.

ŽDB a.s. claimed an adjustment on constructed normal values for packing costs since these costs were included in the SG&A expenses and an adjustment for the cost of the reels had been made on the export price.

They are introduced as adjustments to initial estimates of imports, exports and, by amount of the consumption part of the purchases abroad, final consumption expenditure.

Even assuming that ŽDB a.s. had omitted to break down transport, insurance and packing costs for claiming the adjustments on normal value, the claim was not justified since an adjustment was made in respect of the reported amount for inland freight and insurance.

As fob-values are only used at the most aggregate level and cif-values are used at the product group level, these modifications have only to be applied at the most aggregate level, i. e. the cif/fob adjustment;

The same Polish exporting producer and one Hungarian exporting producer reiterated their request for adjustments to the normal value for differences in level of trade.

One Polish exporting producer reiterated its claim for adjustments to the normal value for differences in inventory financing and warehousing between the domestic and the export sales.

Except for the limit values referred to in Annex II, point 2, the amendments necessary for adapting the Annexes to this Directive to technical progress shall be adopted in accordance with the procedure specified in Article 8.

(15) In order to increase the value and impact of this framework, continuous monitoring and regular evaluation of the actions undertaken should be carried out, with a view, where appropriate, to making necessary adjustments.

The Chinese producer referred to in recital 31 of the provisional Regulation claimed that the adjustment to normal value made for differences in physical characteristics of the uncertified diskettes sold for export did not reflect the full value of these differences.

For the purpose of a fair comparison between the normal values and the export prices at an ex-works level, due allowances in the form of adjustments were made for differences that affected price comparability.

As announced in recital 47 of the provisional Regulation, the claim made by the Brazilian exporting producer for an adjustment to the normal value for refund of certain indirect taxes was further examined.

Both EFIA and the cooperating Russian exporter argued that a downward adjustment to constructed normal value should have been made due to high gas prices paid by USA producers.

For the purpose of ensuring a fair comparison between the normal value and the export price, due allowance in the form of adjustments was made for differences affecting price comparability in accordance with Article 2(10) of the basic Regulation.

Any Party to the Convention may propose an adjustment to Annex II to the present Protocol to add to it its name, together with emission levels, sulphur emission ceilings and percentage emission reductions.

For the purpose of ensuring a fair comparison between normal value and export price, due allowance in the form of adjustments was made for differences affecting price comparability in accordance with Article 2(10) of the Basic Regulation.

'Quality adjustment` is the procedure of making an allowance for a quality change by increasing or decreasing the observed current or reference prices by a factor or an amount equivalent to the value of that quality change.

For the purpose of ensuring a fair comparison between the normal value and the export price, due allowance, in the form of adjustments, was made for differences affecting price comparability, in accordance with Article 2(10) of the basic Regulation.

Any amendments necessary to adapt the provisions of this Article and Annexes III to VII to scientific and technical progress shall be adopted in accordance with the procedure referred to in Article 6(2) but may not result in any direct or indirect changes to limit values.

It has been decided to apply the same adjustment to the normal value as was applied In the previous investigation, i.e. a reduction of the normal value corresponding to 20 % of the extraction cost found for the cooperating Turkish producer.

When Article 2 (7) has to be applied, the value added tax payments shall be replaced by financial contributions in the calculations referred to in this paragraph for any Member State concerned; this system shall also apply to the payment of adjustments of corrections for earlier years.

Two Indian exporting producers reiterated their claim that the adjustment requested pursuant to Article 2(10)(b) or alternatively under Article 2(10)(k) of the basic Regulation on the normal value for the benefits received under the ALS scheme should have been granted (recital 34 of the provisional Regulation).

In particular, an adjustment to the normal value was made for packing costs while the export price was adjusted for transport costs incurred in Russia and freight from Russia to the Community on the basis of the information contained in the complaint and other available information.

All Indian exporting producers reiterated their claim that the adjustment requested pursuant to Article 2(10)(b) or alternatively under Article 2(10)(k) of the basic Regulation on the normal value for the benefits received under the DEPB scheme on a post-export basis should have been granted (recital 34 of the provisional Regulation).

One exporting producer reiterated its request for adjustments to the normal value for differences in level of trade on the ground that all exports to the Community were to retailers whereas domestic sales were to retailers and end-users.

subject to subparagraph (c), where import programmes apply, each structural adjustment support programme shall specify, for imports, the tendering system, together with the values of import orders determining the choice of the two forms of invitation to tender:

For the purposes of ensuring a fair comparison between the normal value and the export price at an ex-works level, due allowance in the form of adjustments was made for differences that were claimed and demonstrated to affect prices and price comparability in accordance with Article 2(10) of the basic Regulation.

(18) On the basis of the Commission's provisional findings, described in recitals (14)-(23) of the provisional Regulation, and taking into account the adjustment described at recital (15) above, the definitive dumping margins expressed as a percentage of the CIF free Community frontier value of imports established for the two cooperating companies are:

(7) The amendments necessary for adaptation to scientific and technical progress may relate solely to criteria and techniques for the assessment of concentrations of benzene and carbon monoxide or detailed arrangements for forwarding information to the Commission, and may not have the effect of modifying limit values either directly or indirectly.

Member States, which currently apply national energy tax systems in which energy-intensive businesses are defined according to criteria other than energy costs in comparison with production value and national energy tax payable in comparison with value added, shall be allowed a transitional period until no later than 1 January 2007 to adapt to the definition set out in point (a) first subparagraph;