Therefore it is concluded, that ZAC does not have one clear set of basic accounting records which are independently audited in line with international accounting standards and which are applied for all purposes.
Seepärast leitakse, et ZACil puudub üks selge peamiste raamatupidamisdokumentide kogum, mida auditeeritakse sõltumatult kooskõlas rahvusvaheliste raamatupidamisstandarditega ning mida rakendatakse kõikidel eesmärkidel.