However, as the debt-to-equity swap is a one-off, non-recurring subsidy, allocated over a set period of time and as such allocation period is deemed to begin at the time the benefit was actually received, it is considered it expired on 31 December 2007.
Kuna aga võla konverteerimine aktsiateks on ühekordne kindlale perioodile jaotatud subsiidium ning kui jaotamisperioodi alguseks võetakse tegeliku tulu saamise aeg, peetakse selle aegumiskuupäevaks 31. detsembrit 2007.