Moreover, three exporting producers from the group could not show that they fulfil criterion 2 as in the case of two of them the tax preferential treatment was not mentioned in the financial statements while as for the third one, the audit did not appear to be independent.
Lisaks sellele ei suutnud kolm kontserni eksportivat tootjat tõendada, et nad täidavad 2. kriteeriumi, kuna neist kahe tootja finantsaruannetes ei olnud märgitud, et nad said maksusoodustust, ning kolmanda tootja raamatupidamisdokumente ei auditeeritud sõltumatult.