Several interested party claimed that bank acceptances should not be regarded as loan on the grounds that they do not grant longer payment terms to its beneficiaries and claimed that the manner in which a Member's domestic law characterizes a certain instruments is not dispositive of its characterization under WTO law.
À cet égard, il est renvoyé au considérant 323, qui prévoit que les emprunteurs doivent disposer d'une facilité par voie de ligne de crédit dont ils peuvent se servir.