Given that Fiat Finance and Trade's activities are comparable to those of a bank, the taxable profits for Fiat Finance and Trade can be determined in a similar way as for a bank, as a calculation of return on capital deployed by the company for its financing activities.
Arvestades, et ettevõtja Fiat Finance and Trade tegevus on võrreldav pankade tegevusega, tuleks tema maksustatav kasum kindlaks määrata samamoodi nagu pankade puhul, st tuleb arvutada ettevõtja poolt tegevuse rahastamiseks kasutatud kapitali tasuvus.