På grundlag af sidstnævnte metode når de franske myndigheder til den konklusion, at en bank ville have værdiansat det garanterede lån højere end kreditfaciliteten, dvs. at bankerne ville have anset det garanterede lån for at give et større afkast.
On the basis of this second method, the French authorities come to the conclusion that a bank would have attributed a higher value to the guaranteed loan than to the credit facility, that is to say, they would have regarded the former as being more remunerative.