(b) returns on guarantee fund resources invested,

(b) returns on guarantee fund resources invested,

However, Member States shall have the option of including income mentioned under point (e) of the first subparagraph in the definition of interest payment, for undertakings for collective investment or other collective investment funds or schemes, that either are registered in accordance with their rules or have fund rules or instruments of incorporation governed by their law, only to the extent that such income corresponds to gains directly or indirectly deriving from interest payments within the meaning of point (a), (b) or (c) of that subparagraph.

However, when calculating the subsidy amount under the FTR, a clerical error referring to the cooperating exporting producer’s export income as stated in the company’s 2008 income tax return statement was discovered.

However, the current account deficit (movement of goods and services and investment income flows between these countries and third countries) remained too high and structural reforms progressed unevenly.

Reliability of income data for the self-employed, however, is not guaranteed, given the problem of under-reporting of income.