(c) "budgetary outlays" or "outlays" includes revenue foregone;
12. Non-exempt direct payments which are based on factors other than price shall be measured using budgetary outlays.
Subsidies under paragraph 1 shall include both budgetary outlays and revenue foregone by governments or their agents.
(iv) the Member's budgetary outlays for export subsidies and the quantities benefiting from such subsidies, at the conclusion of the implementation period, are no greater than 64 per cent and 79 per cent of the 1986-1990 base period levels, respectively.
