Furthermore, pursuant to Article 2(5) of the basic Regulation, costs shall normally be calculated on the basis of records kept by the party under investigation, provided that such records are in accordance with the generally accepted accounting principles of the country concerned and that it is shown that the records reasonably reflect the costs associated with the production and sale of the product under consideration.
Lisaks sellele arvutatakse algmääruse artikli 2 lõike 5 alusel kulud tavaliselt uuritava poole dokumentide alusel, kui kõnealused dokumendid on kooskõlas asjaomase riigi üldtunnustatud majandusarvestuspõhimõtetega ning kui on tõestatud, et need kajastavad vaatlusaluse toote tootmis- ja müügikulusid asjakohasel viisil.