BADO

ARTICLE 45: CONCEPT OF DIRECT COSTS AND EXPENSES, INDIRECT, FIXED AND VARIABLE

For the purposes of this Regulation, the following definitions shall apply:

Direct costs and expenses, which are specific to the product under investigation;

Indirect costs and expenses, which are common to various products of the exporting company, including the one investigated;

Fixed costs and expenses, those incurred regardless of whether it is produced or sold, and

Variable costs and expenses, those resulting from production and sale.