60The applicant submits that the mere mention of BNGW on two occasions in the statement of objections (point 342 and footnote No 518) is not sufficient. On the one hand, the Commission wrongly described BNGW as the legal predecessor of BN Infra and, on the other, did not, at any time, describe BNGW as an independent legal entity which took part in the cartel and over whose commercial policy the applicant exercised decisive influence. Likewise, the mere reiteration by the Commission of the general rules relating to the imputation to parent companies of infringements committed by their subsidiaries cannot be a substitute for the identification of the subsidiaries in question. Finally, the applicant is of the view that the fact that it made reference to BNGW in a general manner in its reply to the statement of objections is not sufficient for the Commission to be considered to have satisfied the requirements laid down by the cases-law as regards the content of the statement of objections (ARBED v Commission, cited in paragraph 35 above, paragraph 23, and Joined Cases C-65/02 P and C-73/02 PThyssenKrupp v Commission [2005] ECR I-6773, paragraph 85).