the amounts actually paid and made by the exporter or producer concerned for production and sales in the domestic market of the country of origin of the same general category of products; It should be customary to obtain explicit consent from the companies concerned before the planned participation of the companies concerned in the Export Member State. For the purposes of paragraph 2, costs are normally calculated on the basis of the registers of the exporter or producer under investigation, provided that these records are consistent with the generally accepted accounting principles of the exporting country and adequately reflect the costs associated with the production and sale of the product concerned. The authorities review all available evidence regarding the proper distribution of costs, including those made available by the exporter or producer during the investigation, provided that these allowances have been used by the exporter or producer in the past, including amortization periods and depreciation appropriate for capital and other development costs. Except where the cost allocations in this paragraph are already included, costs are reasonably adjusted for non-recurring cost items that benefit future production and/or current production, or for circumstances in which costs are affected by ongoing measures during the investigation period (6). An application under paragraph 1 contains evidence (a) dumping, (b) prejudice within the meaning of Article VI of the 1994 GATT in the interpretation of this agreement and (c) a link between dumped imports and the alleged harm. A mere allegation, which is not based on relevant evidence, cannot be considered sufficient to meet the requirements of this paragraph. The application must contain the information reasonably available to the applicant with respect to the following: (24) This must not prevent action being taken in accordance with other relevant provisions of the 1994 GATT. Each member takes all the general or specific measures necessary to ensure compliance with the provisions of this agreement, no later than the date of the WTO agreement, as long as these provisions can apply to the member concerned. The finding of prejudice within the meaning of Article VI of the 1994 GATT is based on positive evidence and includes an objective examination (a) of the volume of dumped imports and the effect of dumped imports on domestic prices of similar products and (b) of the effect of such imports on domestic producers of these products.