There are a lot of ways large companies can get around towards the 30% figure. - Stock Buyback - Foreign Acquisition, sending the money to a offshore company

There are a lot of ways large companies can get around towards the 30% figure. - Stock Buyback - Foreign Acquisition, sending the money to a offshore company that a company on paper can make look like its doing some "research". - Over funding pension schemes and use that money later on to fund investment. These are just a few examples but companies can do a lot of different things to make it look like the money is moving. The important things is both the movement and making sure ownership also changes hand from the original investors.