For det andet har de polske myndigheder ikke argumenteret for, at PP modtager kompensation ifølge omkostningerne for en gennemsnitsvirksomhed i sektoren, ligesom Kommissionen ikke er i stand til at konkludere, at PP's omkostninger svarer til omkostningerne i en veldrevet gennemsnitsvirksomhed.
Secondly, nor the Polish authorities have argued that PP is being compensated according to the costs of a typical undertaking within the sector, neither is the Commission in a position to conclude that the costs of PP are those of a typical well run undertaking. Moreover, the envisaged subsidies refer to incurred losses.