This concerns an expert report drawn up with the intention of arriving at the final result which is intended to be presented. To do so, data is presented which fits together and, as part of this process, certain information is omitted from the expert report since it does not support the formation of the desired final result, or future projections are manipulated in order to arrive at a certain result – an objective of the company, its controlling shareholder or any specific party, to the detriment of other stakeholders.