15.4 The examination of the impact of the subsidized imports on the domestic industry shall include an evaluation of all relevant economic factors and indices having a bearing on the state of the industry, including actual and potential decline in output, sales, market share, profits, productivity, return on investments, or utilization of capacity; factors affecting domestic prices; actual and potential negative effects on cash flow, inventories, employment, wages, growth, ability to raise capital or investments and, in the case of agriculture, whether there has been an increased burden on government support programmes.

3.4 The examination of the impact of the dumped imports on the domestic industry concerned shall include an evaluation of all relevant economic factors and indices having a bearing on the state of the industry, including actual and potential decline in sales, profits, output, market share, productivity, return on investments, or utilization of capacity; factors affecting domestic prices; the magnitude of the margin of dumping; actual and potential negative effects on cash flow, inventories, employment, wages, growth, ability to raise capital or investments.

Use is made of the breakdown of output into sales (and other uses) and stock changes.

By contrast, work performed by an enterprise which carried out milking on a contract basis for other agricultural holdings is recorded in the EAA both as output (sales of services), from the point of view of the contractor, and as intermediate consumption (purchase of services), from the point of view of the agricultural holding.

Consequently, for a given unit, sales correspond to the turnover obtained from the marketing of its output.

Direct sales of agricultural products, raw or processed, are recorded in the output of the products concerned,

By this second method, seasonal output is calculated directly as the sum of sales, other uses and changes in stocks.

It was submitted that output, productivity and sales volume were increasing and employment was stable, which does not confirm injury.

Components of output such as sales, payments in kind, additions to stocks and intra-unit consumed products should be valued at the basic price.

Output for these animals is calculated by adding own-account produced fixed capital goods (= entries less disposals of assets) and sales (= disposals).

Since sales are valued at the average price for the year, any increase in value between the harvest year and the year of sale is recorded in the output of the year of sale (and is therefore not distributed over time).

A similar result may be obtained by recording sales on a half-yearly basis and calculating the output of reference year n by adding together the sales of the second half of year n and those of the first half of year n + 1.

The output of animal products (mainly milk) is generally estimated using sales to user branches (dairies, packers) because of the specific uses to which they are put.

Often, however, (and this is particularly true of agriculture), it is information from producers of capital goods on their output or sales that is used as the basis for calculations.

The reference method consists in determining the change in stocks as the difference between the value of output for the year and the value of sales (and other uses) for the same year(34).

In the case of trading between resident holdings, sales and purchases offset each other except for the transfer costs which are treated, in the calculation of output, as a "negative sale".

These should be recorded as components of output of the product in respect of which the transfer is paid insofar as the market-regulating agency is involved only in the purchase, sale or storage of the goods.

By contrast, if at the time of import the animals were able to be clearly identified as stocks (e.g. animals for slaughter) their import would be considered as an entry into stocks of work in progress and therefore, deducted from sales (negative sales) in the calculation of output (cf. 2.069).

This is why the value of all imported animals (animals classed as fixed assets or stocks, but with the exception of those imported animals for immediate slaughter) should be deducted from sales in the output calculation.

The basic price is the price receivable by the producers from the purchaser for a unit of a good or service produced as output minus any tax payable on that unit as a consequence of its production or sale (i.e. taxes on products) plus any subsidy receivable on that unit as a consequence of its production or sale (i.e. subsidies on products).

Subsidies on products should be recorded at the time when the transactions or events which give rise to them (production, sale, import, etc.) take place, so as to preserve the consistency with the other accounts (i.e. the measurement of output at basic prices).

Investments in cultivated crop assets, i.e. plantations, are recorded either as sales, by enterprises specialising in such kind of agricultural contract work (with soil preparation, supply of machines, plant, labour, etc.), or as output of own-account produced fixed capital goods (cf. 1.75).

When output is calculated from data on initial and final stocks, sales and possibly other uses (such as own-account produced fixed capital goods), recurrent losses are already deducted from the changes in stocks, and recording of them a further time under the item "losses" would lead to double-counting.

It involves directly evaluating total output harvested during year n using the weighted average price for the marketing year (n/n + 1) and deducting from this the value of all sales (and other uses) made during calendar year n corresponding to the year of harvest(35) at the prices applicable at the time of sale (or other uses).

The increase in value resulting from the stay in storage is "anticipated" since it is allocated to the output of year n (i.e. the year of harvest, even though the sales are spread over two calendar years), it being possible to anticipate price trends without too much uncertainty because they result from fairly regular and predictable changes (cf. 2.186).

Goods entering stocks are either goods intended for consumption in the production process later (input stocks), in which case they are recorded at the time of transfer of ownership, or else they are goods from the industry itself to be put to future use, e.g. by sale or by transfer to the unit's fixed capital (output stocks), in which case they are recorded as stocks when their production is completed.

sales are only used in valuing market output;

(d) the agreement does not limit output or sales;

trade margin output for sale of motor vehicles, motorcycles and automotive fuel.

This definition of sales corresponds to that of output at basic prices except that:

Use is made of the breakdown of output into sales (and other uses) and stock changes.

The value of its market output is given by its receipts from sales of market products, the value of its other non-market output being obtained residually as the differences between on the one hand the values of its total output and, on the other hand, its market output and output for own final use.

By contrast, work performed by an enterprise which carried out milking on a contract basis for other agricultural holdings is recorded in the EAA both as output (sales of services), from the point of view of the contractor, and as intermediate consumption (purchase of services), from the point of view of the agricultural holding.

For the output of some other institutional units, output is only sold at economically significant prices when more than 50 % of the production costs is covered by sales.

However, even though another non-market local KAU may have sales receipts, its total output covering both its market and its other non-market output (and possibly also output for own final use), is still valued by the production costs.

Consequently, for a given unit, sales correspond to the turnover obtained from the marketing of its output.

Direct sales of agricultural products, raw or processed, are recorded in the output of the products concerned,

By this second method, seasonal output is calculated directly as the sum of sales, other uses and changes in stocks.

In the absence of a contract of sale, however, the incomplete output produced each period is recorded as work-in-progress.

In ESA 79 the output of a stated list of services is always deemed by convention to be market services, the output of a second stated list of services is always deemed to be non-market, and the output of a third stated list of services is deemed to be market services if the resources of the producer unit come mainly from the sale of its output.