127As regards the fact that the Commission has adjudicated in other decisions on the validity of aid to shipping companies after a detailed analysis of the financial trends of the company which is the beneficiary of the restructuring plan, not only having regard to its cash flow, but also to its ability to earn profits and its ability to procure financing (for example, Commission Decision 2002/15/EC of 8 May 2001 concerning State aid implemented by France in favour of the ‘Bretagne Angleterre Irlande’ company (‘BAI’ or ‘Brittany Ferries’) (OJ 2002 L 12, p. 33)), it is sufficient to hold that the extent of the reasoning set out in that decision, to which the contested decision does not refer in support of its own reasoning, does not show in any way that, were it to have been adopted in the same field, the contested decision is inadequately reasoned and, in any event, does not affect the preceding conclusion that recitals 300 to 304 in the contested decision are adequately reasoned as regards the question of restoration of viability.