Virksomheden kunne desuden ikke bevise, at den har et klart sæt grundlæggende regnskabsforskrifter, som revideres uafhængigt i henhold til IAS og anvendes til alle formål, idet regnskaberne, og navnlig rapporten om kapitalkontrol, ikke indeholdt oplysninger om en vigtig transaktion, der fandt sted i UP.
Moreover, the company could not demonstrate that it has one clear set of basic accounting records which are independently audited in line with IAS and applied for all purposes, as the accounts, and in particular the capital verification report, were silent on an important transaction that happened during the IP.