Article 74 2.

the treatment that shareholders and creditors, or the relevant deposit guarantee schemes, would have received if the institution under resolution with respect to which the resolution action or actions have been effected had entered normal insolvency proceedings at the time when the decision referred to in Article 82 was taken;

the actual treatment that shareholders and creditors have received, in the resolution of the institution under resolution; and

if there is any difference between the treatment referred to in point (a) and the treatment referred to in point (b).