This means that a change of ownership in the shares would have to be accompanied by the takeover of the interest-free loans, which, as will be explained below, a market investor would not have done.
See tähendab seda, et aktsiate üleminekul uuele omanikule oleks üle pidanud minema ka intressita laenud, mida turumajanduse tingimustes tegutsev investor ei oleks vastu võtnud, nagu allpool märgitakse.