Thus, by allowing financial goodwill, which is the goodwill that would have been booked if the companies had combined, to appear separately — even without there being a business combination — constitutes a derogation from the reference system.
Ved at tillade, at den finansielle goodwill — som er den goodwill, der ville have været bogført, hvis virksomhederne var blevet sammensluttet — opstår særskilt, også uden at der foreligger en virksomhedssammenslutning, udgør den anfægtede foranstaltning en undtagelse fra referencesystemet.