The court was of the view that the presumption that the debtor's COMI was its place of incorporation was not necessarily strong, and the place of incorporation was only one factor to be taken into consideration.
40法院认为，债务人的主要利益中心是其设立地点这一推定并不一定站得住脚，而设立地点仅仅是应当考虑的一个因素。