Page 233 - MANUAL OF SOP

Manual of OP for Trade Remedy Investigations

(xIvii) In case the quantity and value of sales total from the original sales transaction
database differ from the original questionnaire quantity and value of sales
figures, an explanation to this discrepancy must be sought. Regardless, the
team should check the methodology used to calculate the original quantity
and value and any subsequent corrections or revisions

Date of Sale/Sales Reporting

(xlviii) Generally, the date of the invoice, as recorded in the exporter’s or producer’s
records kept in the ordinary course of business is considered as the date of
sale. Team Members should discuss with appropriate personnel as to how
the respondent records sales in the ordinary course of business and how
changes to material terms of sales prior to shipping are taken into account.

(xlix) The Team should examine original copies of selected sample documents
that had been submitted and are on the record. If appropriate, they should
select additional sample sales, bearing in mind that they will be examining
similar documentation in the course of the sales trace verification.
(a) Once it is clear as to which date of sale methodology was used by
the respondent, the team members need to know the procedure
used by the company to extract the POI sales transactions from its
database. The actual procedure may range from manually reviewing
sales and shipment records to examining complicated computer
programming.

(b) As part of the quantity and value reconciliation, the company should
provide copies of all files or worksheets used in arriving at the
sales transactions reported. If team members are concerned, they
may ask the company to re-run the program in their presence. If
they do this, the team should take careful note of how the actual
records that are accessed are linked to the company’s normal books
and records. Also, observe the retrieval parameters (for dates and
product classifications) that are used.
(c) The purpose of the sales trace verification is to verify the factual
information reported for the pre-selected sales identified in the
agenda as well as those sales identified during verification (i.e., on-site
sales). The sales tracing is a two-part process (that includes reviewing
corresponding accounting entries). First, a sale is traced through

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