For det andet og til trods for, at de gunstigere kreditter under ECS-ordningen ydes af forretningsbanker, må denne fordel betragtes som et finansielt bidrag fra staten, jf. grundforordningens artikel 2, stk. 1, litra a), nr. iv).
Secondly, and despite the fact that the preferential credits under the ECS are granted by commercial banks, this benefit is to be considered as a financial contribution by a government within the meaning of Article 2(1)(iv) of the basic Regulation.