Article 3

The transparency referred to in Article 1(1) shall apply in particular to the following aspects of financial relations between public authorities and public undertakings:

1. (a)

   the setting-off of operating losses;

2. (b)

   the provision of capital;

3. (c)

   non-refundable grants, or loans on privileged terms;

4. (d)

   the granting of financial advantages by forgoing profits or the recovery of sums due;

5. (e)

   the forgoing of a normal return on public funds used;

6. (f)

   compensation for financial burdens imposed by the public authorities.