The Regulations Governing the Implementation of the Imposition of Countervailing and Anti-Dumping Duties Article 26

For the purpose of the Regulations, a subsidy shall be deemed to exist if any of the following measures is provided directly or indirectly by the government or a public body of the exporting country to the specific enterprise or industry and thereby a benefit is conferred:1. the provision of grants, loans or equity infusions.2. the provision of loan guarantees.3. the expungement or non-collection of taxes that are otherwise due.4. the purchase of goods or provision of goods or services other than for general infrastructure.5. the provision of income or price support.The following circumstances shall not be considered as conferring a benefit:1. the provision of equity capital by the government or a public body of the exporting country is consistent with the usual investment practice of the private sector.2. there is no difference between the commercial loan that the firm receiving from the government or a public body of the exporting country and the commercial loan the firm could actually obtain on the market.3. there is no difference between the amount that the firm receiving the guarantee pays on a loan guaranteed by the government or a public body of the exporting country and the amount the firm would pay on a comparable commercial loan absent the government guarantee.4. the provision of goods or services by the government or a public body of the exporting country is no less than adequate remuneration or the purchase of goods is no more than adequate remuneration. The adequacy of remuneration shall be determined in relation to prevailing market conditions.