An advantage can be conferred on undertakings other than those to which State resources are directly transferred (indirect advantage). A measure can also constitute both a direct advantage to the recipient undertaking and an indirect advantage to other undertakings, for instance, undertakings operating on subsequent levels of activity.
Such indirect advantages should be distinguished from mere secondary economic effects that are inherent in almost all State aid measures (for example, through an increase of output). For this purpose, the foreseeable effects of the measure should be examined from an ex ante point of view.
An indirect advantage is present if the measure is designed in such a way so as to channel its secondary effects towards identifiable undertakings or groups of undertakings.