Judgment_paragraph 131 · France Télécom SA v Commission of the European Communities (T-340/03)

131In the decision, the Commission presented three different analyses in order to clarify its approach. The first, set out in recitals 73 to 75 of the decision, is an analysis made on a simple accounting basis, integrating instantaneous costs and revenues. According to WIN itself, this analysis is a crude measure of receipts and expenses recorded in its accounts. Both parties agree that this method is inappropriate. Although WIN denies that this first analysis is in any way significant, it does not dispute the figures which were used. Generally, it recognises that ‘almost all the data relating to costs comes from [WIN], a limited amount of data comes from France Télécom’.