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    <title>ANNEXURE IV</title>
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    <description>Guidelines set methods to convert subsidy benefits into a per unit and, where appropriate, an ad valorem measure by adjusting face amounts to investigation period values using commercial interest rates. They prescribe valuation rules for grants, tax measures, loans and loan guarantees, provision of goods and services, government purchases, equity capital injections and debt forgiveness. The investigation period is normally the most recent financial year, with rules for attributing prior subsidies and allocating amounts per unit using appropriate denominators. Only compulsory government application fees and export charges intended to offset the subsidy may be deducted.</description>
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      <description>Guidelines set methods to convert subsidy benefits into a per unit and, where appropriate, an ad valorem measure by adjusting face amounts to investigation period values using commercial interest rates. They prescribe valuation rules for grants, tax measures, loans and loan guarantees, provision of goods and services, government purchases, equity capital injections and debt forgiveness. The investigation period is normally the most recent financial year, with rules for attributing prior subsidies and allocating amounts per unit using appropriate denominators. Only compulsory government application fees and export charges intended to offset the subsidy may be deducted.</description>
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