In addition, Finland considers that the conversion of the unpaid interest into a loan was taken in accordance with the private market investor principle, as private creditors converted unpaid interest receivables into loans together with the City of Mikkeli.
Peale selle leiab Soome, et tasumata intressi laenuks konverteerimine toimus kooskõlas turumajandusliku erainvestori põhimõttega, sest koos Mikkeli linnaga konverteerisid saadaoleva tasumata intressi laenuks ka eraõiguslikud võlausaldajad.