De islandske myndigheder har anført, at »det var en kritisk faktor under de løbende [finansielle] forhandlinger, at pensionsgælden skulle løftes ud af selskabets balance, således at det kunne fremlægge en bæredygtig og plausibel tilbagebetalingsplan.
The Icelandic authorities have indicated that ‘it was a critical factor in [the financial] negotiations that the pension debt would be removed from the balance sheet of the company, so that it could provide a viable and plausible repayment schedule.