Survey of prices of veal calves slaughtered when about six months old

Survey of prices of male calves between eight days and four weeks old

Survey of prices of light store cattle 6 to 12 months old with a live weight of 300 kg or less

(2) In establishing a taxable person` s expenditures, account shall be taken of the transfer prices with affiliated persons as regards the assets, including the intangible assets, and the services, however the expenditures not exceeding the amount established by taking into account the comparable market prices.

(1) In establishing a taxable person` s receipts, account shall be taken of the transfer prices with affiliated persons as regards the assets, including the intangible assets, and the services, however the receipts no less than the amount established by taking into account the prices of such or comparable assets and services which, in comparable circumstances, are reached or would be reached on the market among the non-affiliated persons (hereinafter: comparable market prices).

It was submitted that the development of prices cannot be regarded as supporting a finding of injury.

the Commission should develop a detailed methodology for determining the existence of unfair pricing practices.

It is also necessary, in order to assess whether absorption exists or not, to include into the notion of movement of prices the decrease of export prices since this is one of the possible situations in which, by lowering the price level on the Community market, the remedial effect of the measure may be undermined.

Acting in accordance with the procedure referred to in Article 15(3), the Commission shall develop a detailed methodology for determining the existence of unfair pricing practices.

As explained in recital 20, given the absence of cooperation, in order to determine whether evidence of dumping could be found with respect to the exports of the product concerned to the Community from Moldova during the IP, Eurostat data at CN level were used pursuant to Article 18 of the basic Regulation as the basis for establishing export prices to the Community.

Before the end of the third year, the Council shall, on the basis of a report from the Commission, carry out a comprehensive examination of the development of the transactions of the Fund as a whole, the nature of expenditure from the Fund, the conditions governing the eligibility of that expenditure, the apportionment of the revenue of the Fund, and the progress made in implementing the common agricultural policy, and in particular the guidance of agricultural production in Member States, price harmonisation, and the development of intra-Community trade.

a list of the regions for which prices are recorded and the weighting attached to each under Article 3 (4), (d).

the Jordanian price level shall be determined by recording the prices of the imported products on representative Community import markets,

the Palestinian price level shall be determined by recording the prices of the imported products, on representative Community import markets,

(158) It was submitted that the development of prices cannot be regarded as supporting a finding of injury.

Some exporters have argued that the methodology used at the provisional stage for establishing the non-injurious prices lead to artificially inflated prices.

For the determination of price undercutting, data referring to the investigation period were analysed.

It is also necessary, in order to assess whether absorption exists or not, to include into the notion of movement of prices the decrease of export prices since this is one of the possible situations in which, by lowering the price level on the Community market, the remedial effect of the measure may be undermined.

The methodology used at the provisional stage to establish non-injurious prices per model and per level of trade involved the following:

Commission Regulation (EC) No 315/2002 of 20 February 2002 on the survey of prices of fresh or chilled sheep carcasses on representative markets in the Community

laying down detailed rules for the application of Council Regulation (EEC) No 1892/87 as regards the recording of market prices of adult bovine animals, on the basis of the Community scale for the classification of carcases

One exporting producer questioned the level of the profit margin of 5 % that was used for the purpose of establishing the non-injurious price of the Community industry, claiming it was too high.

Some exporting producers claimed that the Commission did not take into account differences in quality of types of PSF in determining price undercutting leading to incorrect results.

where such a situation continues for more than two consecutive weeks, the Commission may decide on the temporary elimination of the class or classes in question for price reporting purposes and on the temporary redistribution of the weighting or weightings allocated to those classes.

Therefore, they claimed that the comparison for the purposes of undercutting should be made between the importers' resale prices to converters and the prices offered by the Community industry.

Commission Regulation (EC) No 295/96 of 16 February 1996 laying down detailed rules for the application of Council Regulation (EEC) No 1892/87 as regards the recording of market prices of adult bovine animals, on the basis of the Community scale for the classification of carcases

Member States in which no one is required to record prices under paragraph 1 (a) and (c) may apply to the Commission for a derogation from paragraph 1. The Commission shall decide whether to grant such derogation taking into account the evolution of the structure of the slaughter industry in the Member State concerned; the throughput of animals in its slaughterhouse; and the objective of harmonization of the price recording and reporting system.

Moreover, according to the same Article, price undercutting is not alone determinative in an injury determination, rather it forms part of the overall assessment of injury to the Community industry and is conducted so as to provide guidance in the context of the assessment of injury and causation.

Where, in exceptional circumstances or for reasons of seasonality of supply, prices relating to a significant number of carcases of one or more classes referred to in Article 1 (1) cannot be recorded in a Member State or region, the Commission may use the last prices recorded for the said class or classes before such occurrence;

One Japanese producer claimed that in establishing price undercutting, the Commission should have taken account of the fact that its sales to an exclusive distributor on the French market by its German subsidiary were made at a different level of trade to that of the relevant Community industry sales.

The two non injurious prices were compared with the prices of the dumped imports used to establish undercutting, as outlined at recitals 72 to 75. The differences between these prices (on a weighted average basis and expressed as a percentage at cif level) showed the underselling margins applicable to each company.

The above allegation of the Indian producing companies has been disregarded, not only because the simplification of the product grouping was inevitable to guarantee a manageable undercutting exercise with representative comparisons of the product groupings declared by both parties concerned (actually around 400 Community industry product grouping codes were compared with about 160 PCN codes of the Indian exporting producers), but also as the undercutting determination already in a simplified form reflects sufficiently the differences in terms of physical characteristics between the types produced by the Indian exporting producers and by the Community industry.

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 %.

Whereas, if the intervention system is to be managed satisfactorily, the recording of prices should be limited to the market where supply most exceeds demand;

Detailed rules on the information to be provided for the price survey for each of these categories are provided in the Annexes to that Regulation.

It was submitted that the development of prices cannot be regarded as supporting a finding of injury.

Underlying these responses are two basic approaches to the determination of income.

the existence of injurious pricing and the methods of establishing the injurious pricing margin;

the Commission should develop a detailed methodology for determining the existence of unfair pricing practices.

Whereas, for the purpose of laying down the detailed rules of application, each of the products in question should be defined and the manner in which Community producer prices and import prices are established should be determined;

Detailed rules on the information to be provided for the price survey for each of these bovine animal categories should be established.

Whereas Regulation (EEC) No 1208/81 provides for the gradual introduction in the Community of a quotation system for carcases with a view to establishing the market prices for beef;

Acting in accordance with the procedure referred to in Article 15(3), the Commission shall develop a detailed methodology for determining the existence of unfair pricing practices.

This Standard should be applied in reflecting the effects of changing prices on the measurements used in the determination of an enterprise's results of operation and financial position.

In determining whether there is a pricing problem under the competition rules, it will be necessary to demonstrate that costs and revenues are allocated in an appropriate way.

The two non injurious prices were compared with the prices of the dumped imports used to establish undercutting, as outlined at recitals 72 to 75.

Commission Regulation (EC) No 2705/98 of 14 December 1998 on the determination of prices of adult bovine animals on representative Community markets and the survey of prices of certain other cattle in the Community(3), as amended by Regulation (EC) No 1156/2000(4), lays down provisions on the recording of prices on the representative market or markets of each Member State for the various categories of bovine animals in order to determine the movement of prices on the market.

Recital 34 of Regulation (EEC) No 1386/91 clearly indicates that the Commission excluded from the price undercutting exercise a number of lighters by taking into account only lighters with a similar gas content.

Whereas, in the interests of clarity and transparency, the quotations for the different types of rice in publications by the Department of Agriculture of the United States of America constitute an objective basis for establishing representative cif import prices for rice in bulk;

To monitor the Community market for categories of bovine animals other than adult bovines, provision should be made for a survey of prices for male calves between eight days and four weeks, for male store cattle and for slaughter calves.