They explained that the Commission should not consider losses from the revaluation of foreign currency loans as being part of the SG&A expenses, as the companies in fact did not incur any expenses and only revalued the balances using the exchange rate of the last day of their financial reporting period.
La Commission a dès lors conclu que les pertes étaient liées à ces emprunts, lesquels ont servi à financer l'actif immobilisé nécessaire à la fabrication du produit similaire.