39It is also apparent from settled case-law that the concept of aid embraces not only positive benefits, such as subsidies, but also interventions which, in various forms, mitigate the charges which are normally included in the budget of an undertaking and which, without therefore being subsidies in the strict meaning of the word, are similar in character and have the same effect (Case C-387/92Banco Exterior de España [1994] ECR I-877, paragraph 13, and Case C-6/97Italy v Commission [1999] ECR I-2981, paragraph 15).