86However, since, in the case of such an aid scheme, the examination which the Commission is required to carry out under Article 107(1) TFEU relates exclusively, as is apparent from paragraphs 66 and 68 to 77 of the present judgment, to that scheme and not to aid subsequently granted on the basis of it, the question whether that scheme confers an advantage on its beneficiaries cannot depend on the financial situation of the beneficiaries at the time of the subsequent grant of that aid, but must necessarily be assessed, as the Advocate General stated in point 76 of his Opinion, with reference to the time of adoption of the scheme in question, by carrying out an ex ante analysis (see, to that effect, judgment of 8 December 2011, France Télécom v Commission, C‑81/10 P, EU:C:2011:811, paragraph 22).