As the DSB Panel on DRAMs stated that the benefit of a subsidy must be viewed form the point of view of the recipient and the company was no longer under any obligation vis-à-vis its debt exposure to its creditors from the date the decision to proceed with the new restructuring was taken, it is considered that the effective date for the accrual of the benefit to Hynix was 30 December 2002.
Kuna DRAMide teemat käsitlev vaidluste lahendamise organi vaekogu väitis, et subsiidiumist saadavat kasu tuleb vaadelda saaja seisukohast ning et äriühingul ei olnud seoses kreeditoridele põhjustatud laenuriskiga enam kohustusi alates kuupäevast, mil tehti otsus jätkata uue ümberkorraldusega, peetakse Hynixi kasu saamise alguskuupäevaks 30. detsembrit 2002.