In addition, the Commission treated the intercompany loans taken out by the parent company on behalf of its subsidiary during the investigation period as grants, as they were clearly destined to and had to be paid by the subsidiary.
Lors du calcul de l'avantage conféré par ce type de transaction, la Commission n'a pas procédé à une comparaison des taux d'intérêt, mais a pris à la place le montant du capital restant dû du prêt comme point de départ.