Regulation 5 Supplementary provisions for determining the gross cash equivalent of certain subsidies
When determining the gross cash equivalent amount of a subsidy under regulation 4(2)—
where the subsidy is given by means of a small loan, regulation 6 may be applied;
where the subsidy is given by means of a small loan guarantee, regulation 7 may be applied;
where the subsidy is given by means of a loan to a person with a strong, good or satisfactory level of creditworthiness, the interest rate at which a loan of the same kind might reasonably have been expected to have been available on the market to that person may be determined in accordance with regulation 8;
where the subsidy is given by means of a guarantee which relates to a person with a strong, good or satisfactory level of creditworthiness, the premium at which a guarantee of the same kind might reasonably have been expected to have been available on the market may be determined in accordance with regulation 9.