The grant by governments (or special institutions controlled by and/or acting under the authority of governments) of export credits at rates below those which they actually have to pay for the funds so employed (or would have to pay if they borrowed on international capital markets in order to obtain funds of the same maturity and other credit terms and denominated in the same currency as the export credit), or the payment by them of all or part of the costs incurred by exporters or financial institutions in obtaining credits, in so far as they are used to secure a material advantage in the field of export credit terms.
Creidmheasanna onnmhairiúcháin arna ndeonú ag rialtais (nó institiúidí speisialta arna rialú ag rialtais agus/nó ag gníomhú faoi údarás rialtas) ag rátaí is ísle ná a bhfuil a íoc go hiarbhír as na cistí ata in úsáid amhlaidh (nó a mbeadh orthu a íoc má fuarthas ar iasacht iad ar mhargaí caipitil idirnáisiúnta d'fhonn cistí ar chomhaibíocht agus ar chomhthéarmaí creidmheasa eile a fháil agus a bhíonn ainmnithe san airgeadra céanna leis an gcreidmheas onnmhairiúcháin), nó iad a íoc na costais uile, nó cuid díobh, a thabhaigh onnmhaireoirí nó institiúidí airgeadais chun creidmheasanna a fháil, a mhéid a úsáidtear iad chun buntáiste ábharach a bhaint amach i réimse na dtéarmaí creidmheasa onnmhairiúcháin.