To that end, the corrective mechanism provides that the available capital belonging to EK 02 is to be taken into account for the purposes of taxation so as to ensure that the tax and the tax credit are in accordance with the tax certificates supplied to the shareholders.
Korrigeerimismehhanism näeb selle saavutamiseks ette, et kategooriasse EK 02 kuuluv omakapital võetakse maksustamisel arvesse, et tagada maksu ja maksu ümberarvutuse vastavus aktsionäridele välja antud maksutõendile.