Medtem ko je bilo ugotovljeno, da gre pri plačilu s kompenzacijskim dogovorom, kakor ga je opisala Republica SA v svoji predlogi in kakor je opisan v uvodni določbi 15 te uredbe, dejansko za poravnavo računov, pri kateri so bili terjatve in dolgovi poravnani brez vpliva na cenovne pogoje za dobavljeno blago, se kompenzacijski dogovor v smislu člena 2(1) osnovne uredbe nanaša na sporazum, po katerem si dobavitelj in kupec izmenjata blago in/ali storitve, fakturirana cena pa temelji na razliki v vrednosti takega blaga in/ali storitev, pri čemer realna vrednost dobavljenega blaga ni razvidna.
Whereas payment by compensatory arrangement, as described by Republica SA in its submission and in recital 15 of this Regulation, was found to be effectively a settlement of bills where receivables and payables were compensated without affecting the price conditions of the goods delivered, a compensatory arrangement, within the meaning of Article 2(1) of the basic Regulation, refers to an agreement, where goods and/or services are swapped between supplier and client and where the invoiced price is based on the difference of the value of such goods and/or services, thus not reflecting the real value of the goods delivered.