? Grant Thornton ?a ep?te?e? ??a ta ep?µe?a ?????a ?a?????ta e?t???d???? se s??s? µe t? S??e??at??? ????µa, af?? t?? pe?asµ??? ßd?µ?da ?p???a?e s?et??? s?µf???a µet? ap? d?a????sµ?.
?at? t?? te?e?ta?a ep?s?e?? t?? t????a? st?? ??p??, st? a?a?e???µ??? µ??µ???? ????ta? saf?? a?af??? st? d????sµ? «external trustee»? ?p???? ?a e????e? d?e??d??? t?? ???d? ???? t?? ??at???? ß???e?a? p?? ??aße.
? ????? ?a e????e? ?at? p?s? efa?µ????ta? s???e???µ???? ?a????sµ?? d?e????s?? a??? ?a? pe?????sµ?? sta p?a?s?a t?? ?????t???? ?a????? pe?? ??ta????sµ??. ?a??????a ?a e????e? ?a? t?? efa?µ??? t?? p?????µµat?? a?ad??????s?? t? ?p??? ep?s?? e???????e ap? t?? ?p?t??pe?a t?? pe?asµ??? ßd?µ?da.
