Moreover, no independent evaluation was made as to whether the investments in the company reflect fair market prices, neither when the company was established nor when additional capital was inserted later into the company.
Lisaks sellele ei viidud äriühingu asutamisel ega ka hilisemal lisakapitali kaasamisel läbi sõltumatut hindamist, et tuvastada äriühingusse tehtud investeeringute vastavust keskmistele turuhindadele.