In contrast, if the excise duty would have been introduced without adjusting the value of the properties, this would have resulted in ‘a higher value of total assets, resulting in a rate of return of only 9,1 %, which is well below Entra Eiendom AS required level.
Kui aga aktsiisimaksu oleks makstud ilma vara väärtust muutmata, oleks selle tagajärjel olnud „varade koguväärtus suurem ning sellest tulenevalt tootlus vaid 9,1 %, mis jääb märgatavalt allapoole Entra Eiendom ASilt nõutavat taset.