As far as criterion 2 is concerned, it was concluded that it was not met because contrary to IAS 1 the financial statements of 2002 were not published in good time and they were not properly audited.
Teise kriteeriumi kohta otsustati, et see ei ole täidetud, sest 2002. aasta raamatupidamisaruannet ei avaldatud õigeaegselt ja seda polnud ka nõuetekohaselt auditeeritud, mis on vastuolus rahvusvahelise raamatupidamisstandardiga IAS 1.