Costs shall normally be calculated on the basis of records kept by the shipbuilder 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 vessel under consideration.
Déanfar costais a ríomh de ghnáth ar bhonn taifid arna gcoinneáil ag an tógálaí long atá faoi imscrúdú, ar choinníoll go bhfuil taifid den sórt sin i gcomhréir leis na prionsabail chuntasaíochta a nglactar go ginearálta leo sa tír lena mbaineann agus go léirítear go dtugann na taifid léiriú réasúnta ar na costais a bhaineann le táirgeadh agus díolachán an tsoithigh atá i gceist.