The benefit conferred on the recipients is calculated by taking into consideration the difference between the amount paid by each company for land-use rights and the amount that should have been normally paid on the basis of the Taiwanese benchmark.
Äriühingute tulu arvutamisel võeti arvesse iga äriühingu poolt maakasutusõiguse eest makstud summa ja Taiwani võrdlushinna alusel normaalselt makstava summa erinevust.