Payments were made by LBB to IBB, which was itself managed as a division of LBB; moreover, the agreed interest rate of 0,25 % lay well below the normal market rates, as illustrated by Decisions 2000/392/EC (WestLB), 95/547/EC and 98/490/EC (Crédit Lyonnais), where a likely return on capital of at least 12 % was taken as a basis.
Kokkulepitud intressimäär 0,25 % ei vastanud kaugeltki turutingimustele, mida kinnitavat ka näiteks otsused 2000/392/EÜ (WestLB), 95/547/EÜ ja 98/490/EG (Crédit Lyonnais), milles oodatava omakapitali tulususena tugineti vähemalt 12 %-le.