QUESTIONNAIRE FOR DOMESTIC PRODUCERS
Producer providing submissions must ensure that:




each page is labelled either "confidential" or "non-confidential"
a non-confidential version is provided
the non-confidential version fully explains the content and significance of
the confidential information; and
the declaration is completed
MINISTRY OF INTERNATIONAL TRADE AND INDUSTRY
MALAYSIA
INTRODUCTION
PRODUCT: FLAT-ROLLED PRODUCTS OF IRON OR NON-ALLOY STEEL, HOT
ROLLED, NOT CLAD, PLATED OR COATED, IN COILS.
HS CODE: 7208.36.000, 7208.37.000, 7208.38.000, 7208.39.100, 7208.39.910,
7208.39.990
AHTN CODE: N/A
ORIGINATING IN/
EXPORTED FROM: CHINESE TAIPEI
For the purpose of this questionnaire submission:
Year 1
Year 2
Period of Investigation (POI)
: JANUARY – DECEMBER 2009
: JANUARY – DECEMBER 2010
: JANUARY – DECEMBER 2011
RESPONSE DUE DATE: 5 SEPTEMBER 2012
STATUTORY REFERENCE:
Countervailing and Anti-Dumping Duties Act 1993
Countervailing and Anti-Dumping Duties Regulations 1994
Article VI of the General Agreement on Tariffs and Trade 1994
OFFICIAL IN CHARGE:
Name
Tel. Number
E-mail
Ms. Yee Yin Ching
603 - 6200 0116
ycyee@miti.gov.my
Mr. Mohd Solihin Johari
603 – 6203 4636
solihin.johari@miti.gov.my
RETURN THE COMPLETE RESPONSE TO THE QUESTIONNAIRE TO:
THE DIRECTOR
TRADE PRACTICES SECTION
MINISTRY OF INTERNATIONAL TRADE AND INDUSTRY
14TH FLOOR, BLOCK 8
GOVERNMENT OFFICES COMPLEX
JALAN DUTA
50622 KUALA LUMPUR
MALAYSIA
FACSIMILE: 603-6201 6394
TABLE OF CONTENTS
PREAMBLE
i
GENERAL INSTRUCTION
ii
DECLARATION
iv
SECTION A: COMPANY STRUCTURE & OPERATIONS
1
A-1
A-2
A-3
Contact Information
Legal Representative/ Consultant
Corporate Information
SECTION B: PRODUCT DESCRIPTION
B-1
B-2
Scope of the Investigation
Product Specifications
SECTION C: OPERATION
C-1
C-2
C-3
C-4
C-5
Production and Capacity
Purchased of Product under Investigation (PUI)
Inventories
Employment & Wages
Productivity
SECTION D: SALES
D-1
D-2
D-3
D-4
Distribution Channel of Sales
Sales Turnover
Sales Volume and Value
Sales Price
SECTION E: COSTS
E-1
E-2
Accounting System and Policies
Cost to Make and Sell
1
1
2
4
4
4
5
5
5
6
6
7
8
8
8
8
9
11
11
12
SECTION F: PROFITABILTY, RETURN AND CAH FLOW
F-1
F-2
F-3
F-4
F-5
F-6
Profitability
Return on Total Assets
Cash Flow
Investments
Minimum Profit Required
Ability to Raise Capital
SECTION G: PUBLIC INTEREST
G-1
G-2
G-3
G-4
G-5
G-6
Malaysian Market
Material Injury
Price Comparison
Effect of Continued Imports
Causal Link
General Comments
CHECKLIST
Appendix 1: Guidelines on How to Complete the Non-Confidential Version
Appendix 2: The Product Under Investigation
Appendix 3: Table D-4.4: Sales Listing
Appendix 4: Table D-4.5: Credit Notes
14
14
14
15
15
16
16
17
17
17
17
17
17
18
PREAMBLE
Please read this section before you proceed to answer the questions.
1.
Ministry of International Trade and Industry of Malaysia (MITI) has received a petition for
the imposition of countervailing and/or anti-dumping duties against a product that you
may manufacture.
2.
The World Trade Organisation (WTO), to which Malaysia is signatory, provides remedies
by way of duties where imported products are found to be subsidised and/or dumped and
are causing or threatening to cause material injury to a local industry producing the like
product.
3.
The Malaysian industry alleges that imports of the like product are at subsidised and/or
dumped prices. It also alleges that the imported products have materially injured the
Malaysian industry. As required by the Countervailing and Anti-Dumping Duties Act
1993 (Act 504), the petitioner has provided a detailed petition substantiating the
allegations. A copy of non-confidential version of the petition is attached.
4.
MITI has accepted the petition and has initiated an investigation. MITI is not an advocate
for any party in these inquiries, but looks to the information produced by the industry,
importers and exporters to reach an impartial decision based on all the facts presented.
MITI invites you to answer this questionnaire about the products you may manufacture
and return it to MITI within the time specified in the covering letter.
5.
If all information requested is not received by MITI within the time limit specified in the
covering letter, preliminary or final decisions may be made on the basis of facts available
in accordance with Article 6.8 and Annex II of Article VI of The General Agreement on
Tariffs and Trade 1994.
6.
Failure to answer all applicable questions accurately may, because of strict statutory time
constraints, compel MITI to use, the best information available from other sources. If
MITI finds that any interested party has supplied false or misleading information, MITI
shall disregard any such information in accordance with section 36 of Act 504 and make
use of facts available in accordance with section 41 of Act 504.
i
GENERAL INSTRUCTIONS
A. To complete the questionnaire
1.
Please review the covering letter, notice of initiation and non-confidential
version of the petition and read the instructions carefully before completing
the questionnaire.
2.
Answer questions in the order as presented in the questionnaire. Please
ensure that information submitted conforms to the requested format and is
clearly labelled.
3.
Your reply to this questionnaire may be subjected to verification. Therefore,
all worksheets including the source documents used in answering the
questionnaire must be retained, for on-site verification visit.
4.
To facilitate the verification, please identify the source documents and
specify where they are kept. During the verification you should be prepared
to substantiate all information submitted, i.e. able to trace back to original
company documents.
5.
It is in your own interest to reply as accurately and completely to the
questionnaire and to attach supporting documents. You may supplement
your response with additional data not covered by the questionnaire if you
believe it is necessary to support your case. If a question does not apply to
your company, please write “not applicable” and where relevant, state the
reasons.
6.
All documents and source materials submitted other than in the
English language must be accompanied by an English translation.
Failure to provide an English translation may result in the information
provided being disregarded.
7.
For the purpose of replying to this questionnaire you should use
data/information as recorded in your accounting records.
8.
Identify clearly all units of measurement and currencies used in tables and
calculations. Apply the same measurement units consistently
throughout your questionnaire response.
9.
In case your company does not manufacture the product under
investigation (PUI), submit a properly documented statutory declaration
signed before a Notary Public/Commissioner for Oath (refer to page v of the
questionnaire).
10. If you intend to have another party acting on your behalf, please ensure
that MITI receives a properly documented power of attorney. This shall
be notified to MITI within 3 weeks of the date of initiation. Another party
includes legal representative or consultant of the alleged company or any
party(s) other than the alleged company.
ii
11. Please note that interested parties providing confidential response to the
questionnaire are required to furnish non-confidential summaries thereof. In
this context, you should be aware that:

the non-confidential summaries shall be in sufficient detail to permit a
reasonable understanding of the substance of the information submitted
in confidence. In exceptional circumstances, such parties may indicate
that such information is not susceptible of summary. In such exceptional
circumstances, a statement of the reasons why summarisation is not
possible must be provided. (Please refer to Appendix 1 on how to
complete the non-confidential version); and

if it is considered that a request for confidentiality is not warranted and if
the supplier of the information is either unwilling to make the information
available or to authorise its disclosure in generalised or in summary form,
such information may be disregarded.
12. In accordance with Regulation 37(4) of the Countervailing and Anti-Dumping
Duties Regulations 1994, you are required to submit:


five (5) copies of the confidential version; and
three (3) copies of the non-confidential version.
Clearly mark each version as either “CONFIDENTIAL” or “NONCONFIDENTIAL”
13. All information provided to MITI in confidence will be treated accordingly.
Your non-confidential version of the submission would be placed in the
public file for public viewing.
B. For submitting computerised information
1.
It is essential to the investigation that information be submitted on a
computer media. If your company does not maintain records in a computer
media or not in a position to submit the requested computerised data,
please contact the officials in charge.
2.
Information should be given on any data storage medium compatible
with the computer system used by the Government and provide
printouts of all the requested computer files.
3.
All data storage medium should be clearly labelled with your company’s
name and file names.
4.
The data files have to be compatible to the MS-EXCEL format.
5.
Please ensure that the submitted data does not contain any viruses.
6.
Provide the requested files with the structure and column headings as
proposed in the respective sections. The order and title of each of the field
names, and formulas used in the computer spreadsheets should be
maintained.
iii
MINISTRY OF INTERNATIONAL TRADE AND INDUSTRY
MALAYSIA
DECLARATION
MALAYSIAN PRODUCER’S SUBMISSION IN RELATION TO A
PETITION FOR ANTI-DUMPING AND/OR CONTERVAILING DUTIES
I hereby declare that _______________________________________ (company)
does manufacture the product under investigation and have completed the attached
questionnaire and, having made due inquiry, certify that the information contained in
this submission is complete and correct to the best of my knowledge and belief.
2.
I also understand that the information submitted may be subjected to audit
and verification by the Malaysian Anti-Dumping Investigating Authority.
Signature
:
_______________________________
Name
:
_______________________________
Designation :
_______________________________
Date
_______________________________
:
Company
Stamp
iv
MINISTRY OF INTERNATIONAL TRADE AND INDUSTRY
MALAYSIA
DECLARATION
MALAYSIAN PRODUCER’S SUBMISSION IN RELATION TO A
PETITION FOR ANTI-DUMPING AND/OR CONTERVAILING DUTIES
I hereby declare that _______________________________________ (company)
does not manufacture the product under investigation and therefore have not
completed the attached questionnaire.
Signature
:
_______________________________
Name
:
_______________________________
Designation :
_______________________________
Date
_______________________________
:
Before me,
________________________________
Seal
Notary Public/ Commissioner for Oath
v
SECTION A
COMPANY STRUCTURE AND OPERATIONS
This section is to provide MITI with an understanding of your company
A-1
Contact Information
Company
Name:
Address:
Telephone:
Facsimile:
Email:
Web page:
Factory
Name:
Address:
Telephone:
Facsimile:
Contact person
Name:
Position/Designation:
Address:
Telephone:
Facsimile:
Email:
A-2
Legal Representative/Consultant
If you have appointed a legal representative/ consultant to assist you in this
proceeding, provide details of:
Name of legal representative/consultant:
Name of contact person:
Address:
Telephone:
Facsimile:
Email:
1
A-3
Corporate Information (including related parties)
1.
Indicate the legal name and form of your business (e.g. company,
partnership, sole trader). If you trade in a name other than this legal
name, indicate the name(s) used.
2.
List the principal shareholders of your company and indicate the
percentage of shareholding and the activities of these shareholders. For
this purpose use Table A-3.2.
Table A-3.2: Shareholdings
Name of principal
shareholders
3.
4.
Activity of shareholder
Percentage of
shareholding
Provide:
a.
A diagram outlining the overall organisational structure of your
company(s)
b.
A detailed diagram, which shows all units within your company,
involved in the production, sale, R&D, distribution and supply of the
PUI in Malaysian market and export market during the investigation
period.
c.
Copies of legal documents (e.g. Form 24, Form 48, Form 13) to
substantiate your explanation.
d.
A copy of your most recent annual report together with any relevant
brochures or pamphlets on your business activities.
List the names, addresses, email, telephone and facsimile numbers of all
subsidiaries or other related companies in all countries that are involved
with the production, sale, purchase, R&D, distribution and supply of the
PUI in Malaysian market and export market during the investigation
period. Specify the activities of each related company and percentage of
shares owned. For this purpose use Table A-3.4.
2
Table A-3.4: Related Companies Listing
Name,
List of
Tick if
Tick if
Tick if
Percentage
address, activities manufacturer
supplier of
importer
of your
email,
of the PUI
input used in
of the
company’s
telephone,
the
PUI
shareholding

fax of
manufacturing
in related

related
of the PUI
company
company

in all
countries
Percentage
of related
company’s
shareholding
in your
company
5.
If your company has contractual links with any other company(s) in
Malaysia or other countries (in particular, alleged country(s)in this
proceeding), for the production (e.g. subcontracting), supply and sale of
the PUI or other licensing, technical patent or compensatory agreements,
explain the nature of the agreement and indicate clearly the country
where the company is located.
6.
Provide details of any other area of activity where your company has
other commercial relationships with the alleged country(s) in this
proceeding (e.g. production facilities, joint ventures).
3
SECTION B
PRODUCT DESCRIPTION
This section requests a detailed description of the PUI produced and/or sold by your
company and related company(s) in Malaysia.
B-1
Scope of the Investigation
The PUI is described as per Appendix 2 of the questionnaire.
B-2
Product Specifications
1.
Briefly describe the range of products produced by your company in
Malaysia.
2.
Provide full details of the products matching the description of PUI
produced and/or exported by your company, including relevant:
a.
b.
c.
d.
e.
f.
Physical, technical and chemical characteristics;
specification;
end use;
brand names;
production process including flow chart; and
illustrative material i.e. brochures, catalogues etc
• Supply technical documentation where appropriate; and
• If the products involve a number of models and/or types, the details
must cover all models or types produced and/or exported.
3.
Describe in detail your company's own product coding system. Provide a
key to your product codes, including all prefixes, suffixes, or other
notations, which identify special specifications.
4.
Briefly explain the comparability of the PUI produced by your company
with that imported from the alleged country(s) in this proceeding and
other third countries and note any differences in technical and physical
characteristics and end uses. For this purpose use Table B-2.4.
Table B-2.4: Product Comparability
Types produced by your
company (Include
codes and description)
Imported products
(Include codes and
description)
Identical
Differences
Characteristics
(Specify)
(Specify)
4
SECTION C
OPERATION
C-1
Production and Capacity
1.
Complete and explain information concerning the production capacity,
actual production and capacity utilisation of the PUI produced by your
company in Table C-1.1:
Table C-1.1: Capacity Utilisation
Description
Year 1
Year 2
POI
A. Production capacity
in units (MT)
B. Actual production
in units (MT)
C. Capacity utilisation (%)
(B/A x 100)
C-2
2.
State basis of determination of your capacity (e.g. number of shifts,
working days per year, idle time of machinery for maintenance, changes
in the production process).
3.
If your company produces other products on the same production
equipment and machinery used for the production of PUI, list the
products and explain the basis for the allocation.
4.
Provide full details of future plans to commence production or increase
capacity in the Malaysian market for PUI.
Purchased of PUI
1. Complete and explain Table C-2.1 showing the total volume (after all
returns and cancelled purchase) and value (after all discounts and free of
taxes) of purchases for each type/model of the PUI purchased by your
company.
Table C-2.1: Purchases
Description
Country of origin
Year 1
Volume
(MT)
Value
(RM)
Year 2
Volume
(MT)
Value
(RM)
POI
Volume
(MT)
Value
(RM)
Malaysia
Chinese Taipei
Other countries (specify)
2.
If your company purchased any of products under investigation which did
not originate in Malaysia, give your main reasons.
5
C-3
Inventories
Complete and explain Table C-3 showing the volumes and values of stocks of
the PUI produced in Malaysia. Indicate the basis on which you value your
inventories.
Table C-3: Inventories
Description
Year 1
Year 2
POI
Volume
(MT)
Volume
(MT)
Volume
(MT)
Opening inventories
Add: Purchases
Add: Production
Less: Sales
Captive use*
Other movements
(explain)
Closing inventories
* Captive use = internal consumption
C-4
Employment and Wages
1. Complete and explain Table C-4.1 showing the number of people
employed in your company.
Table C-4.1: Employment
Description
Year 1
Year 2
POI
Total personnel
employed
A. Personnel employed
in the production
process of the PUI
B. Personnel employed
in sales, general and
administration of the
PUI
C. Total personnel
employed in the PUI
(A + B)
2. If it is not possible to attribute the number of persons employed directly to
the PUI, allocation should be made. Explain basis of the allocation.
6
3. Explain if:
a.
b.
workers have been temporarily out of work; or
your company had to introduce reduced working hours.
4. Complete and explain Table C-4.4 showing the employment costs of the
total personnel employed in the PUI.
Table C-4.4: Wages
Year 1
(RM)
Description
Year 2
(RM)
POI
(RM)
A. Wages
B. Social benefits
C. Total labour costs (A+B)
5. Have the alleged dumped imports had an effect on the level of wages for
those employed in the production of the PUI and other employees in your
company? If not, what are the main determinants in deciding the level of
pay and wage increase for the product area?
C-5
Productivity
1. Complete and explain Table C-5.1 how your company has been affected
by the allegedly dumped imports.
Table C-5.1: Productivity
Description
Year 1
Year 2
POI
A. Production
(volume in MT)
B. No. of employee involved
in production of PUI
C. Productivity (A/B)
2. Has the productivity (production per worker) of the company been affected
by the allegedly dumped imports? If so, explain and justify your claim.
7
SECTION D
SALES
This section is intended to enable MITI to review the evolution of sales volumes,
values and average prices for the Malaysian domestic industry.
D-1
Distribution Channel of Sales
Provide flow chart and explain your company’s distribution system in Malaysia
and describe the different sales channels up to first independent customer.
D-2
Sales Turnover
Complete and explain Table D-2 details of total sales turnover (after all
discounts and free of taxes) of your company.
Table D-2: Sales Turnover
Description
Year 1
(RM)
Year 2
(RM)
POI
(RM)
Total turnover (all products)
Turnover of PUI (produced)
Turnover of PUI (purchased)
Other product (give details)
D-3
Sales Volume and Value
By using format in Table D-3, provide separate tables of information on net
volumes (after all returns and cancelled sales) and values (after all discounts
and free of taxes) of:
1.
Sales of PUI produced by your company to unrelated parties.
2.
Sales of PUI produced by your company to related parties.
3.
Resales of purchased PUI to unrelated parties.
4.
Resales of purchased PUI to related parties.
8
Table D-3: Sales of PUI
Year 1
Year 2
POI
Volume Value Volume Value Volume Value
(MT)
(RM)
(MT)
(RM)
(MT)
(RM)
Description
Sales in Malaysia
Sales in other countries
Total sales
D-4
Sales Price
1.
If prices for the PUI produced in Malaysia are based on price lists,
provide the price lists applicable during the investigation period. Explain
how these price lists are used to establish the final sales price to the
individual customers.
2.
If price lists are not used as a basis, explain how and on which basis
prices are fixed during sales negotiations. If a standard contract is used,
provide a copy.
3.
If you have made purchases of the PUI which originate in third countries,
explain:
4.
a.
How resale prices are set for these products.
b.
How and where these prices fit into the price structure of the
products produced by your company.
Base on format as per Table D-4.4, provide information on transactionby-transaction basis relating to sales of PUI (produced and sold by your
company) to unrelated customers on Malaysian market during the
investigation period. For this purpose use format as per Table D-4.4: in
Appendix 3 which is provided in excel format in the CD.
Table D-4.4: Sales Listing
Field
name
NO
CODE
Field description
Explanation
Sequence number
Identify each transaction, or line item, in the sales listing, by
sequence number (i.e. the first transaction is “1”, the second
is “2”, and so on)
Company internal Indicate the code used for the product in your records
coding system
INV-NO
Invoice number
Indicate the invoice number
INV-DT
Invoice date
Indicate the invoice date of the transaction
Customer number
Indicate the customer number used in your records
CUST
LEV
Customer level of Use code “1” for end-users, “2” for retailers, “3” for
trade
distributors, “4” for others (specify the level)
9
Field
name
VOL
GR-VAL
Field description
Volume
(MT)
of
Explanation
sales Provide volume of product sold
Gross invoice
value
Provide the gross invoice value, net of taxes, of product sold
Discounts
Indicate the discounts deducted on the invoice
NT-VAL
Net invoice value
Provide the net invoice value after the discounts
PAY-TM
Payment terms
Indicate the payment terms agreed with the customer (e.g.
30, 60, 90 days, etc.)
DEL-TM
Delivery terms
Indicate the agreed terms of delivery (e.g. FOB, C&F, CIF,
etc.)
DEL-CS
Delivery costs
Indicate the transport costs either as actual costs or as a
function of the invoice value (%) or volume (costs per unit)
COMM
Commissions
Indicate
any
cash
commissions, etc.
DISC
discounts,
volume
discounts,
5. Provide details as per Table D-4.5 showing credit notes relating to sales of
PUI (produced and sold by your company) to unrelated customers on
Malaysian market during the investigation period on transaction-bytransaction basis. For this purpose use format as per Table D-4.5: in
Appendix 4 which is provided in excel format in the CD.
Table D-4.5: Credit Notes
Field
name
NO
Field description
Explanation
Sequence number
Identify each transaction, or line item, in the sales listing, by
sequence number (i.e. the first transaction is “1”, the second
is “2”, and so on)
CODE
Company internal As in Table D-4.4: Sales Listing
coding system
CRDNO
Credit note number
CRD-DT Date of credit note
INV-NO
CUST
Relating
number
Indicate the number of the credit note
Indicate the date of the credit note issued
invoice Ensure that this corresponds where appropriate to the
number given in Table D-4.4: Sales Listing
Customer number
VOL
Volume
(MT)
of
VAL
Value credited
As in Table D-4.4: Sales Listing
sales Provide volume of product credited
Provide the value of product credited
10
SECTION E
COSTS
E-1
Accounting System and Policies
1.
Indicate accounting period or financial year of your company. If any
changes have occurred with respect to the accounting period or
accounting practices over the last five years, explain the changes in
detail and supply supporting documents.
2.
Attach audited accounts, i.e. balance sheet, profit and loss statement,
notes to the accounts and auditor’s opinion, for the three most recent
completed financial years as available.
3.
If your company sells via a related company, provide the accounts of that
company. If your company is part of a group of companies, also supply
the consolidated accounts of the group for the three most recent
completed financial years as available.
4.
For the investigation period, provide manufacturing and/or income
statements of the division or section/s of your business which is
responsible for the production and sale of the PUI. If it is not possible,
please provide the lowest financial breakdown for products that include
the PUI.
5.
Indicate the address where the accounting records concerning the
activities of the company are located. If they are maintained in different
locations, indicate which record is kept at which location.
6.
Describe the cost accounting system used by your company to record
the production costs of the PUI and state whether standard costs or
actual costs were used in reporting per unit costs including the
allocations of the variances. Give details of the frequency of standard
cost revisions.
7.
Describe methods used in your general accounting system. For example:
a.
How do you value stock?
b.
How do you deal with incidental revenue?
c.
What methods do you use to allocate costs from general cost
categories to a specific product?
d.
How do you determine depreciation and useful life of fixed assets?
e.
If standard costing is used rather than actual costs, describe
methods used to determine standards, the frequency of revisions
and the treatment of variances
f.
How do you deal with costs and revenue of any by-product?
11
E-2
Cost to Make and Sell
1.
Provide (in the format shown at Table E-2.1) the actual unit cost to make
and sell for each model/type of the PUI. Shown the period for which the
calculations are valid and, where possible, any supporting
documentation and worksheets supporting your calculation.
It is
necessary to shown all the costs associated with the manufacture and
sale of the products.
If possible, please provide CD/thumbdrive
containing the information required encoded in Excel formats.
2.
Where the figures in the table shown the difference in specifications exist
between products sold to the domestic market and those sold for export,
give reasons and supporting evidence for these differences.
3.
If, in the table, your allocation of selling, administration, finance and other
costs differs from the proportion these costs bear to sales revenue as
shown in your Profit and Loss statement for the period under
investigation, please give details and reasons.
4.
If the fully absorbed cost to make and sell any one model/type of the like
goods sold on the domestic market or to customers in other countries
exceeds net selling prices, please comment on reasons for these sales
at a loss.
5.
Further to Question 4, do you expect to recover the losses on these
sales? If so give reasons and indicate over what period of time the
losses would be expected to recover?
6.
Give details and an explanation of any significant differences between
the costs shown and the costs normally determined in accordance with
your general accounting system. Particular reference should be made to
those differences arising from movements in inventory and variances
arising under standard costing methods.
12
Table E-2.1 – Cost To Make and Sell per Unit
Provide data for each type/model of the PUI on quarterly basis for the three
years (including of POI).
Type/Model/Grade
Year
: _______________________
: _______________________
COST TO MAKE
A.
Quarter Quarter Quarter Quarter
Ended
Ended
Ended
Ended
Production Volume (MT)
B.
Variable Manufacturing
Costs
Raw materials:
- local
- imported
Direct labour
Other (specify)
C. Fixed Manufacturing Costs
Depreciation
Other mfg. Overheads (specify)
D. Work In Progress
(+) Opening work in progress
(-) Closing work in progress
E. TOTAL COST TO MAKE (B+C+D)
(E/A)
F. UNIT COST TO MAKE
COST TO MAKE & SELL
G. Sales Volume (MT)
- Domestic sales of local production
(excluding internal transfers)
- Export sales of local production
H. Selling & Distribution Expenses
(specify)
I.
Administration & Other Expenses
(specify)
J. Financial Expenses (specify)
K. TOTAL COST TO SELL (H+I+J)
L. UNIT COST TO SELL (H+I+J)/G
M. UNIT COST TO MAKE & SELL
(F+L)
13
SECTION F
PROFITABILITY, RETURN AND CASH FLOW
F-1
Profitability
1. Complete and explain the Table F-1.1 for your sales transactions to
unrelated parties in Malaysia
Table F-1.1: Profitability
Year 1
Domestic
Export
(RM)
(RM)
Description
Year 2
Domestic
Export
(RM)
(RM)
POI
Domestic Export
(RM)
(RM)
Sales
Less:
Cost of Sales
Gross Profit
Less:
Selling, General and
Administrative Expenses
Profit/ (Loss)
Other Income/ (Expense)
Net Profit
F-2
Return on Total Assets
Complete and explain Table F-2 for the return on total assets employed in the
production of PUI. If you cannot complete the table at this level, for example
because certain assets are used in the production of other products, you
should base your answer on the next appropriate level of your business,
explaining what impact this has on the level and trend of the return identified.
Table F-2: Return on Total Assets
Description
Year 1
Year 2
POI
A. Net income* (RM)
B. Total assets* (RM)
C. Return on total
assets
(A/B) x 100
* Net income = Net profit after interest
* Total Asset = Net Book Value of Non Current Assets + Current Assets
14
F-3
Cash Flow
Complete and explain Table F-3 for the cash flows arising from your
company’s activities in the production and sale of the PUI. If you are unable to
complete the table at this detailed level, please base your answer on the
nearest appropriate level of your company’s overall business, identifying what
business sector you have chosen and any impact this has on cash flows
identified.
Table F-3: Cash Flow Statement for the Product
Year 1
(RM)
CASH FLOW STATEMENT
Year 2
(RM)
POI
(RM)
Operating Income
Adjustment to reconcile net income to net cash
provided by operating activities:
Depreciation and amortization
Changes in other accounts affecting
operations:
(Increase)/ decrease in accounts receivable
(Increase)/ decrease in inventories
(Increase)/ decrease in prepaid expenses
Increase/ (decrease) in account payable
Increase/ (decrease) in taxes payable
Others (specify)
Net cash provided by operating activities
F-4
Investments
1. Complete and explain Table F-4.1 showing investments made by your
company. Figures should be provided for the net investment made each
year and an estimate of the allocation to the product. Please indicate
whether the investments are replacement or new investments.
Table F-4.1: Investments
Description
Year 1
(RM)
Year 2
(RM)
POI
(RM)
Total Company Investments
Total investments for the product
(If any) of which:
Capital :
- Buildings
- Machinery & equipment
- Other (specify)
Non Capital :
- R&D
- Other (specify)
15
F-5
Minimum Profit Required
Express the level of profit as a percentage of turnover or on any other basis if
considered more appropriate. Explain how you arrived to the level of profit
stated.
F-6
Ability to Raise Capital
Has your ability to raise capital (new loans/share issues) been adversely
affected by the allegedly dumped imports? If so, please give details and what
affect this had on your activities in the area of the product concerned, e.g.
curtailment or postponement of new investments, cutbacks in research and
development.
16
SECTION G
PUBLIC INTEREST
The applicant has made a number of statements regarding the Malaysian market
and material injury. You may wish to provide comments on the Malaysian market,
trends generally and/or any other factors you consider relevant to the claims of
material injury.
It should be noted that any comments you make at this point must be supported by
factual and documentary evidence at the time of submission and also available in a
non-confidential form if they are to be taken into account by MITI.
.
G-1
Malaysian Market
Provide a general outline and trends of the Malaysian market from your
perspective and provide comments on any other factors you believe affect the
Malaysian industry such as supply and demand, prices, the relative
importance of imports, etc.
G-2
G-3
Material Injury
1.
Provide comments on each specific claim made by the applicant with
regard to material injury.
2.
Is there any more information you can provide on the effects of the
imports of the PUI from the alleged country on your business that you
feel has a bearing on the present investigation?
Price Comparison
Do you have evident of the prices being practised by imports of the PUI (e.g.
price lists)? If so, please provide details and enclose copies of any relevant
documents
G-4
Effect of Continued Imports
What would happen to your business and the market in general if the imports
of PUI were to continue in their current trend without corrective measures
being taken by the institutions of Malaysia? Explain the reasons for your view.
G-5
Causal Link
Provide details of any other factors you consider to be the cause of the
material injury claimed by the applicant.
17
G-6
General Comments
1.
Gives your comments on the allegations made by the applicant that has
claimed to be materially injured because of dumped and/or subsidised
imports.
2.
Provide comments on any other issues you consider relevant which you
believe will assist in your rebuttal of the applicant’s allegations or
strengthening the applicant’s allegations.
18
CHECKLIST
The purpose of the following checklist is to ensure that you have answered all
questions in section A to section G, and to permit a quick survey on information,
which may be missing. Tick the box where complete information is submitted or
where information has not sufficiently been provided:
Section
Section A:
Company Structure and Operations
Section B:
Product Description
Section C:
Operation
Section D:
Sales
Section E:
Costs
Section F:
Profitability, Return And Cash Flow
Section G:
Public Interest
Tick if complete
information is
submitted
Tick if
information is not
or insufficiently
submitted
Appendix 1
Guidelines to Complete the Non-Confidential Version
1.
All non- confidential submission will be made available in public file for viewing only.
2.
When completing the non-confidential submission you should bear in mind that all exporters, importers, Malaysian domestic
producers and other interested parties will have access to it. The non-confidential submission should be sufficiently details to
permit a reasonable understanding of the substance of the information submitted in confidence.
3.
In order to assist you in completing the non-confidential submission we advise you to:
4.
a.
Use the completed confidential questionnaire response as a basis. Identify all information in the confidential response,
which you consider is not confidential, and copy it to the non-confidential version.
b.
After this, check once more whether the information you did not copy to the non-confidential response is really
confidential. If you still consider it to be confidential, summarise the confidential information in non-confidential form. If, in
exceptional circumstances, it is not possible to even summarise the confidential information, give reasons, why
summarisation is not possible.
c.
If the authorities find that a request for confidentiality is not warranted and if the supplier of the information is either
unwilling to make the information public or to authorise its disclosure in generalised or summary form, the authorities may
disregard such information unless it can be demonstrated to their satisfaction from appropriate sources that the
information is correct.
Example on how to summarise confidential information:
a.
When the information concerns numbers for various years, you can use indices.
Example of confidential information:
Year 1
Year 2
POI
RM 20,000
RM 30,000
RM 40,000
The non-confidential summary could be:
Year 1
100
b.
Year 2
150
POI
200
When the information concerns a single number, you can apply a % change to it.
Example of confidential figure:
“Cost of production is RM 300 per tonne.”
The non-confidential summary could be:
“Cost of production is RM330 per tonne” (+ footnote saying: actual number have been amended by a margin of maximum
+ 10%, to protect confidentiality”)
c.
When the confidential information concerns text, you can either summarise it or eliminate the names of parties by
indicating their function.
Example of confidential information:
“TRADING COMPANY Ltd., stated that the prices of imports were 20% lower.”
The non-confidential summary could read:
“(one of the customers), stated that the prices of imports were 20% lower.”
Appendix 2
The Product under Investigation
1.
The product under investigation is flat-rolled products of iron or non-alloy steel, hot rolled, not clad, plated or coated, in coils.
2.
The product under investigation is classified under Harmonized System Code (H.S. Code) 7208.36.000, 7208.37.000,
7208.38.000, 7208.39.100, 7208.39.910, 7208.39.990. This H. S. Code number is given only for information but has no binding
effect on the classification of the subject merchandise.
Sequence
number
Company
internal
coding
system
Invoice
number
Invoice
date
Customer
number
Customer
level of
trade
Volume
of
sales
(MT)
Gross
invoice
value
Discounts
Net
invoice
value
Payment
terms
Delivery
terms
Delivery
costs
Commissions
NO
CODE
INV-NO
INV-DT
CUST
LEV
VOL
GR-VAL
DISC
NT-VAL
PAY-TM
DEL-TM
DEL-CS
COMM
Appendix 3
Table D-4.4: Sales Listing (The format is provided in the CD)
Appendix 4
Sequence
number
Company
internal
coding
system
Credit note
number
Date of credit
note
Relating
invoice
number
Customer
number
Volume
of sales (MT)
Value credited
NO
CODE
CRD-NO
CRD-DT
INV-NO
CUST
VOL
VAL
Table D-4.5: Credit Notes (The format is provided in the CD)