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      "text": "-Source B",
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      "text": "\"We used empty legal entities as a kind of 'bad bank' for everything that couldn't be explained at the time. So there are many different ways to do things, but usually the interest to change or to manipulate is more on the corporate level... Once you decide you close this [physical] facility for whatever reason, usually when you are finished, they keep the legal entity. They will not close the entity, just the facility, and register the entity as a loss. And whenever you have something from a different legal entity that you need to move in terms of cost of losses, you will use this empty legal entity to move it, you don't have to explain it. Officially, you claim it as additional closing costs or whatever. So this is common within the Eurofins verticals...\" — Source B",
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