the benefit is an amount equal to the payment; or (b)  by the making of a loan by the government or a body referred to in subsection (3)--the total amount of subsidy attributable to the benefit is an amount equal to the difference between the amount required to be repaid on that loan and the amount that would be required to be repaid on a comparable commercial loan; or (c)  by the guarantee of a loan by the government or a body referred to in subsection (3)--the total amount of subsidy attributable to the benefit is an amount equal to the difference between the amount required to be repaid upon the loan so guaranteed and the amount that would be required to be repaid upon a commercial loan, without that guarantee, adjusted for any difference in fees; or (d)  by any other financial contribution, or income or price support as referred to in subsection (3)--the total amount of subsidy attributable to the benefit is an amount determined by the Minister, in writing, in accordance with the regulations made for the purposes of this section. (7)  If the Minister is satisfied, in respect of a particular financial contribution or form of income or price support: (a)  that subsections (2), (3), (4) and (5) are inappropriate for determining whether a benefit has been conferred; or (b)  that, if a benefit has been conferred, subsection (6) is inappropriate for determining the total amount of subsidy attributable to the benefit; the Minister may determine,