På den anden side hævdede selskabet, at datoen for fordelens reelle virkning var den 30. december 2002, som var den dato, hvor kreditorerne traf beslutningen om at godkende omstruktureringen, og hvor Hynix blev fritaget for gældsforpligtelserne.
On the other hand, the company argued that the effective date of the benefit is, in fact, December 2002, as that was the date when the decision to approve the restructuring was taken by the creditors and the date on which Hynix was released from its obligations as regards its debt.