ESCL's 2003 to 2007 Non-Reliance on Previous Financials, Audits or Interim Review
For the spanish court should be more interesting to keep escala alive that try to kill it.
spanish court needs a vehicle to sell stamps, and afinsa has 70% of escala , then it's a win win deal.(increase scala bussines by selling afinsa's stamps and increase value of escala increasing revenues)
but of course not always spanish courts use comon sense.