The economic consequences of the incorrect application of the term «soya pods» in the financial documentation

In the All-Russian classifier of products by types of economic activity OKPD 2, adopted and enacted by the order of the Federal Agency for Technical Regulation and Metrology dated January 31, 2014, the term “soya pods” was used to designate soybean seeds. In Russian-language botanical and agricultural terminology, the term “pod” means the fruit of any legume plant. Fruit pod includes seeds and pericarp in the form of two valves, in the upper part of which seeds are attached through the shortened funicles and hilum. Therefore, from the standpoint of Russian vocabulary, when using the term “soya pods” it means that it is only the fruits of soybean, including valves and seeds. The modern Russian production economy and especially soybean processing are integrated into the international soybean market, so international technical analogs are based on all technical and economic documentation, originally written in English. In English, soybean is referred to as “soybean” or “soya beans”. Therefore, when translating normative literature, the low-competent in the biological terminology translators traditionally translate the word “bean” as “pods”. The correct translation of the term “soybean” is not “soya pods”, but depending on the context of the document it can be “soybean plants” or “soybean seeds” for sowing or for processing. In this case, the incorrect use of the terms “soya pods” and “pods of soya” in relation to soybean seeds is a direct violation of Federal Law No. 53 of June 1, 2005 “About the State Language of the Russian Federation”. The application of the norms of the OKPD 2classifier to the soybean seeds produced by seed establishments and companies in the form of an incorrect term “soya pods” makes impossible to apply VAT at a rate of 10 %, not allowing setting a lower and acceptable price for consumers when selling agricultural products.