As part of the application process for subsidies, the U.S. Department of Commerce demands companies to submit such details as projected fab production capacity by wafer type, utilization rate, expected wafer yield, initial selling prices, production volumes for each year, and projected price changes. Companies asking for subsidies must also submit profitability indicators such as projected cash flows in Excel files to validate their calculation methods.

And confiscating the difference between projected profits, and actual profits.

https://www.tomshardware.com/news/korean-chipmakers-call-chips-funding-requirements-unacceptable-report