In the case of the second group, it was found that neither producing company had one clear set of basic accounting records which were independently audited in line with international accounting standards and which were applied for all purposes as both companies had several sets of basic accounting records used for different purposes.
Teise kontserni puhul leiti, et mõlemal tootmisega tegeleval äriühingul puudus üks selge peamiste raamatupidamisdokumentide kogum, mida auditeeritakse sõltumatult kooskõlas rahvusvaheliste raamatupidamisstandarditega ning kohaldatakse kõikidel eesmärkidel, sest mõlemal äriühingul oli mitu peamiste raamatupidamisdokumentide kogumit, mida kasutati erinevatel eesmärkidel.