Sådan ne afgørelser kan motiveres ikke blot ud fra muligheden for at sikre et overskud, men ligeledes af andre hensyn såsom opretholdelse af en hel koncerns status eller omlægning af dens aktiviteter (27).
Such decisions can be motivated not only by the possibility of securing a profit, but also by other concerns such as maintaining the standing of a whole group or redirecting its activities (27).