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.
Déanfar costais a ríomh de ghnáth bunaithe ar thaifid arna gcoinneáil ag an bpáirtí atá faoi imscrúdú, ar choinníoll go mbeidh taifid den sórt sin i gcomhréir leis na prionsabail chuntasaíochta a nglactar go ginearálta leo sa tír lena mbaineann agus go dtaispeántar go dtugann na taifid léiriú réasúnach ar na costais a bhaineann le táirgeadh agus díol an táirge i gceist.