44That devaluation considerably raised the price of parts bought on other national markets and thus the costs of building tugboats. Major amendments were made to the technical specifications in the contracts in order to offset those effects. Therefore, the contracts' entry into force had to be-postponed, their implementation was delayed, and the working programme of the yard was substantially affected (see, by way of analogy, Commission Decision 96/278/EC of 31 January 1996 concerning the recapitalisation of the Iberia company (OJ 1996 L 104, p. 25)).
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