Countervailable subsidy calculation measures recipient benefit through market benchmarks, allocation rules, permitted deductions, and fixed-asset depreciation treatment.

Countervailable subsidies are calculated according to the benefit conferred during the investigation period. Benefits from government equity, loans, guarantees, or transactions in goods and services are determined by comparison with normal private investment practice, comparable commercial lending, and prevailing market remuneration. The amount is calculated per unit of subsidised product exported to India, subject to permitted deductions. Quantity-independent subsidies are allocated over production, sales or exports, while fixed-asset subsidies are spread over normal depreciation periods. The designated authority must consider Annexure IV guidelines.

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