However, the BDO Binder Report appears more to criticise the absence of an asset inventory [96], rather than concluding that the respective investments had not been made and that the investment values have wrongly been accounted for.
BDO Binderi aruandes kritiseeritakse pigem varade inventuuri [96] puudumist, kui järeldatakse, et asjaomased investeeringud jäeti tegemata ning investeeringute väärtus on valesti arvutatud.