However, due to the political sensitivity of both the issues involved and the data required, that work had to be discontinued and the documents drafted were not declassified. A central focus of that w ork was to develop analytical approaches to investigate the impacts of these rather different types of export support in a comparable way.25 Two benchmarks for comparison were shown to be relevant (OECD, 2004). In the case of a direct export subsidy, this is the subsidy granted. In the case of government supported or guaranteed export credit, the cost reduction can result from lower-than-market interest rates, a longer duration of the credit, low'er fees or other conditions that provide benefits to the importer. The magnitude of the cost reduction can be calculated from these variables.