In light of the financial figures presented in tables 2 to 4, it is clear that Elan was not in difficulty at the beginning of the year 2007, when Measure 1 was granted (see recitals (78) to (85)).
Si la mesure satisfait au principe de l'investisseur privé en économie de marché, l'existence d'un quelconque avantage peut être exclue.