The potential benefits from disclosing these arrangements to the authorities would indeed constitute a complement to the mandatory disclosure of similar schemes by intermediaries, i.e. designers, promoters, advisers, etc.
Morebitne koristi, ki bi jih razkritje teh aranžmajev prineslo organom, bi dejansko pomenile dopolnitev obveznega razkritja podobnih shem s strani posrednikov, tj. oblikovalcev, promotorjev, svetovalcev itd.