While the new ships built by Rolandwerft are pre-fitted out in the yard's halls, this is not the case with prefabricated hulls, which are usually empty and require a significant amount of fitting-out.

At the time, the yard invested in a further fitting-out of the ship lift to adapt its facilities.

(E) Whereas the Danish authorities argue that the closure of the Odense Steel Shipyards was unforeseen as heavy investments took place until 2009 and as it was one of the biggest and most modern shipyards in Europe that was known for designing and building innovative vessels that apply the newest technology in design and equipment;

(F) Whereas the Danish authorities argue that the closure of the Odense Steel Shipyards was unforeseen as heavy investments took place until 2009 and as it was one of the biggest and most modern shipyards in Europe that was known for designing and building innovative vessels that apply the newest technology in design and equipment;

Nevertheless these alternative calculations have provided a clear picture: Yards, such as Hyundai (HHI), Hanjin (HHIC) and Samsung (SHI), which have not benefited from large scale debt restructuring and which operate comparatively "old" facilities show (slightly) higher production costs under the debt-based methodology, while yards, such as Daewoo (DSME) and Daedong, which benefited from debt reductions and moratoria but operate comparatively "new" facilities show (slightly) higher production costs when basing the investigations on the depreciation approach.

Given the mobility of some equipment, for example pile-drivers and cranes, between local units of the same KAU and the absence of information at site level, it is recommended that gross fixed capital formation of such equipment be allocated to the headquarters of the KAU.