No L 188/44 - Official Journal of the European Communities 20. 7. 85 (Acts whose publication is not obligatory) COMMISSION COMMISSION DECISION of 19 December 1984 concerning aid granted by the Netherlands Government to an engineering undertaking (Only the Dutch text is authentic) (85/351/EEC) THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Economic Community, and in particular the first . subparagraph of Article 93 (2) thereof, Having given notice to the parties concerned to submit their comments in accordance with the above provision, and having regard to those comments, Whereas : By letter dated 20 July 1982, the Netherlands Govern- ment notified the Commission that it had had to grant aid amounting to Fl 294 million to an engineering undertaking to prevent it from becoming insolvent, as this would have led to its being wound up with the loss of many jobs. The undertaking in question had been receiving State aids since 1977 as part of a restructuring programme aimed at terminating some of its shipbuilding, ship- repair and heavy engineering activities. The Commission decided on 24 March 1979 and 16 March 1981 to raise no objection to the aids which the Netherlands Government proposed granting to the undertaking on the grounds that the restructuring programme submitted was such as to render the undertaking competitive and capable of operating without assistance, the aids would enable it to concen- trate on developing profitable activities without seeing its results affected by the losses occasioned in the past mainly by shipbuilding and ship-repair, the restructur- ing was taking place without any increase in produc- tion in any of the various sectors of activity, and an analysis of the undertaking’s product range and of trading patterns produced no indication at that time that trading conditions would be affected to an extent contrary to the common interest. The aids which were the subject of the notification of 20 July 1982 were intended to cover losses incurred by the undertaking in the offshore sector, from which it proposed to withdraw. They were an extension of the aids granted in 1981, the total amount of which had exceeded the agreed limit by Fl 294 million. owing to the cancellation of a contract for a special type of dredging platform, the undertaking had sustained an unexpected loss of Fl 600 million inter alia because its contractual liability was incurred, which meant that the Government had to extend the commitment it had entered into in 1979 to make good a percentage of the undertaking’s losses. The Commission also established that the case in point involved the rescue of an undertaking experi- encing difficulties as a result of mismanagement and unfavourable market conditions and that the aid in