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There are two compelling issues involved in US – Countervailing Duty Investigation of DRAMS. First, there is the question of whether creditors were ‘entrusted or directed’ to make financial contributions to Hynix, a large South Korean DRAM producer. This was the main topic addressed by the Appellate Body (AB) and is the focus of the François–Palmeter paper. Second, there is there is the question of injury assessment and nonattribution. Because the US did not appeal the Panel's decision, this aspect of the WTO dispute was not considered by the AB.