Question (EN)
I am preparing an application for authorisation and I am considering using the profits of my operation as the basis for showing the benefits of authorisation. However, in the past couple of years my company has made a loss. What should I do?
中文内容由 Google Cloud Translation 自动生成，仅供参考；请以英文原文为准。问答资料来自欧盟化学品管理局（ECHA）官方网站。
答案（中文）
有时，申请人可能近年来没有盈利，但仍在寻求继续使用高度关注物质 (SVHC) 的授权。因此，未获得授权会对申请人产生什么影响？要回答这个问题，首先应注意，申请人利润的变化只是估算继续使用效益时需要考虑的一个因素。对其他参与者（例如供应链内部、替代供应商或消费者）的影响也可能很重要。在评估继续使用效益时，其他方法（例如合规成本指南）也可能适用。在将利润变化作为继续使用效益的衡量标准时，无论相关公司过去是否有过负利润，都需要证明基准情景下对未来利润的假设是合理的。如果公司利润为负，解释其原因也很有用。特别是，申请人应阐明这些负利润是否与依赖于使用高度关注物质的活动直接相关。如果公司过去出现负利润是有特定原因的，但预计未来不会出现这种情况，那么根据典型年份或时期的利润等进行未来预测可能是合理的。所考虑的利润应与申请的用途有关（而不是与使用 SVHC 无关的公司其他产品）。一旦确定了基准情景下的预期总利润（特定年份的任何预期负利润都会减少总利润），就可以通过将总利润除以申请的年数来计算出近似的年利润。更准确地说，申请人可以使用 Excel 中的标准年金公式 PMT(rate, nper, pv, [fv], [type]) 得出预期利润的年金。
Answer (EN)
Sometimes an applicant may not have been profitable in recent years but still seeks an authorisation for continuing the use of a SVHC. The question thus arises regarding how not obtaining an authorisation would affect the applicant. To answer this question, it should first be noted that changes in applicants’ profits are only one possible element to consider when estimating the benefits of continued use. Impacts on other actors (e.g. within the supply chain, on alternative providers or consumers) may also be important. Other approaches, such as the compliance cost guidance, may also be relevant when assessing the benefits of continued use.
When considering changes to profits as a measure of benefits of continued use, the assumptions about future profits in the baseline scenario need to be justified, regardless of whether the company in question has had negative profits in the past or not. If the company has had negative profits, it is also useful to explain the reasons for this. In particular, the applicant should clarify whether these negative profits link directly to activities that rely on the use of the SVHC. If there is a specific reason why the company has had negative profits in the past, but this is not expected to be the case in the future, then it may make sense to base future projections on, for example, the profits of a typical year or period. The profits considered should be those related to the use applied for (and not e.g. other products of the company not related to the use of the SVHC).
Once the total expected profits over the baseline scenario have been established (with any expected negative profits in specific years reducing the total profits made), an approximative yearly profit can be calculated by dividing the total profits with the number of years applied for. More accurately, the applicant can derive an annuity of expected profits by using the standard annuity formula PMT(rate, nper, pv, [fv], [type]) in Excel.