A public notice of termination or suspension of an investigation in the event of a finding confirming the imposition of a definitive duty or acceptance of an undertaking shall contain all factual information on the real and legal issues and grounds that led to the imposition of definitive measures or the acceptance of an undertaking, or shall otherwise provide it through a separate report; take due account of the need to protect confidential information. In particular, the contract notice or report shall contain the information referred to in paragraph 4 and the reasons for accepting or rejecting the relevant arguments or requests of the Members concerned and of the exporters and importers. If the definitive countervailing duty is greater than the amount secured by the cash contribution or loan, the difference shall not be recovered. If the definitive duty is less than the amount secured by the cash contribution or loan, the excess amount shall be repaid or the security shall be released immediately. For the purposes of Article 21(3), existing countervailing measures shall be considered to be imposed on a date which applies to a Member of the WTO Agreement no later than the date of entry into force, unless the national law of a Member in force on that date already contains such a clause. The scope of these prohibitions is relatively narrow. Industrialized countries had already accepted the ban on export subsidies under the Tokyo Round subsidy agreement, and subsidies for local content, prohibited by the subsidy agreement, were already inconsistent with Article III of the GATT 1947. The important thing in the new agreement in this area is the extension of obligations to developing countries subject to certain transitional rules (see section below on special and differential treatment) and the creation of a rapid (three-month) dispute resolution mechanism for complaints about subsidies prohibited under Article 4 of the Subsidies Agreement. . .