DECISION NO 2177/83/ECSC OF 28 JULY 1983 ON THE EXTENSION OF THE SYSTEM OF MONITORING AND PRODUCTION QUOTAS FOR CERTAIN PRODUCTS OF UNDERTAKINGS IN THE STEEL INDUSTRY ( OFFICIAL JOURNAL 1983, L*208, P . 1 ). ACCORDING TO THE RECITALS IN THE PREAMBLE TO THE LATTER DECISION, THE PROVISION COVERS "UNDERTAKINGS WHICH HAVE ALREADY BEEN RESTRUCTURED AND HENCE NO LONGER RECEIVE AID ". ITS PURPOSE IS TO PREVENT THOSE UNDERTAKINGS FROM BEING PLACED AT A DISADVANTAGE BY COMPARISON WITH UNDERTAKINGS GRANTED ADDITIONAL QUOTAS UNDER ARTICLE 14B OF THE DECISIONS CITED ABOVE WHICH SERVES TO ENCOURAGE THE LAST-MENTIONED UNDERTAKINGS TO PROCEED RAPIDLY WITH NECESSARY RESTRUCTURING . THE APPLICATION OF ARTICLE 14A OF DECISION NO 234/84 IS THEREFORE CLOSELY LINKED WITH THE RULES FOR AIDS, SINCE THE MEMBER STATES CAN GRANT AIDS ONLY IN RESPECT OF RESTRUCTURING MEASURES WHICH ENABLE THE VIABILITY OF THE UNDERTAKING IN QUESTION TO BE RESTORED AND, THEREFORE, ONLY TO UNDERTAKINGS WHOSE VIABILITY IS NOT ASSURED WITHOUT SUCH MEASURES . IN THE COMMISSION' S OPINION, IT FOLLOWS THAT IF AIDS ARE GRANTED ARTICLE 14A, OF DECISION NO 234/84 CANNOT BE APPLIED .
10 THE COMMISSION ALSO OBSERVES THAT, UNDER THE RULES FOR AIDS, THE APPRAISAL OF AN UNDERTAKING' S VIABILITY INVOLVES A STATISTICAL STUDY BASED ON PRECISE CRITERIA . ACCORDING TO THAT METHOD, IF AN UNDERTAKING IS TO BE VIABLE ITS PROFITS MUST BE SUFFICIENT TO COVER ALL EXPENSES, INCLUDING DEPRECIATION AND FINANCIAL CHARGES, AND PROVIDE A RETURN OF AT LEAST 3.5% ON CAPITAL AND RESERVES . THE APPRAISAL OF THE APPLICANT' S VIABILITY IN ACCORDANCE WITH THOSE CRITERIA CARRIED OUT WHEN ITS RESTRUCTURING PLAN WAS EXAMINED SHOWED THAT BY VIRTUE OF THE PLANNED RESTRUCTURING AND THE AID APPLIED FOR, THE UNDERTAKING COULD BE REGARDED AS JUST VIABLE . THE APPLICANT COULD THEREFORE RECEIVE THE AID BUT, FOR THAT SAME REASON, WOULD NOT BE ENTITLED TO AN ADDITIONAL QUOTA UNDER ARTICLE 14A OF DECISION NO 234/84 .
11 REFERENCE IS MADE TO THE REPORT FOR THE HEARING FOR AN ACCOUNT OF THE FACTS OF THE CASE AND THE ARGUMENTS OF THE PARTIES, WHICH ARE MENTIONED OR DISCUSSED HEREINAFTER ONLY IN SO FAR AS IS NECESSARY FOR THE REASONING OF THE COURT .
12 IT MUST BE STATED IN THE FIRST PLACE THAT, AS THE COURT HELD IN ITS JUDGMENTS OF 15 JANUARY 1985 ( CASE 250/83 FINSIDER V COMMISSION, (( 1985 )) ECR 131 ) AND OF 15 OCTOBER 1985 ( JOINED CASES 211 AND 212/83 AND 77 AND 78/84 KRUPP STAHL AG AND THYSSEN STAHL AG V COMMISSION (( 1985 )) ECR 3409 ), THE QUOTA SYSTEM AND THE RULES FOR AIDS PURSUE A COMMON AIM, NAMELY THE RESTRUCTURING NEEDED TO ADAPT PRODUCTION AND CAPACITY TO FORESEEABLE DEMAND AND TO RE-ESTABLISH THE COMPETITIVENESS OF THE EUROPEAN STEEL INDUSTRY, AND IT IS THEREFORE NEITHER ARBITRARY NOR DISCRIMINATORY THAT THE INFORMATION OBTAINED FROM THE APPLICATION OF EITHER OF THOSE SYSTEMS SHOULD BE AVAILABLE FOR USE AS A REFERENCE IN THE OTHER .
13 IT FOLLOWS THAT THE RULES ON