You have to have an external auditor, who has to make the evaluation report. Finnish Act on accounting, and other financial documents, statements - everything should be transparent, authentic and without mistakes. The auditor makes a report that everything is all right. Each person in Finland, who can see these financial statements, must be sure that all assets are counted at market value. It was a serious problem in information technology and technology companies. Because you can have very good plans, resources, but you still cannot start the process. Therefore, there is need for external audit.