This comparison shall be made at the same level of trade and in respect of sales made at, as closely as possible, the same time and with due account taken of other differences which affect price comparability.
Déanfar an chomparáid sin ar an leibhéal céanna trádála agus i leith díolachán a rinneadh, chomh fada agus is féidir, ag an am céanna, agus aird chuí á tabhairt ar dhifríochtaí eile a imríonn tionchar ar inchomparáideacht praghsanna.