Secondly, the measure affords an advantage to the beneficiaries as they are allowed to form a tax-free reserve fund from their profits up to 35 % for 2004 (financial year 2005), and up to 50 % for 2003 (financial year 2004) on the remaining profits after the deduction of the 2002 (financial year 2003) profits.
Teiseks annab meede abisaajatele eelise, sest neil on lubatud paigutada kuni 35 % oma 2004. aasta (2005. eelarveaasta) kasumist ning kuni 50 % oma 2003. aasta (2004. eelarveaasta) kasumist, millest on maha arvatud 2002. aasta (2003. eelarveaasta) kasum, maksuvabasse reservi.