Den tredje grund, der blev anført, dvs. at IB-kapitalen ikke var fungibel, var heller ikke relevant, da IB-kapitalen ganske vist var indskudt i LSH for et ubegrænset tidsrum, men ikke uigenkaldeligt.
The third argument raised, namely the lack of fungibility of IB's capital, is also dismissed as inaccurate since IB's capital was transferred to LSH for an unlimited period, but not irrevocably.