Quote Originally Posted by Rollo View Post
Solution:
Ferrari sets up an arms length company called Vittorio Alfieri SpA. None of the staff who own or work at Ferrari own this company.
Vittorio Alfieri SpA then designs, develops and builds engines.
Vittorio Alfieri SpA then gives Ferrari at the cost of €0.01
You can't audit the books of Vittorio Alfieri SpA because it's not entered in F1 and because it is a loss making entity, also probably wouldn't need to be audited either. It would also have a turnover per year of €0.01.

The idea of capping price of engine is a dumb idea actually; for the above reason. What do you do if they start selling prime engines to the A-team* for €0.01?

*Today, still wanted by the government, they survive as soldiers of fortune. If you have a problem, if no one else can help, and if you can find them...
The scenario you describe would instantly flag a nefarious activity which would inevitably result in Ferrari being thrown out of the sport. This would threaten the continuity of the sport as we know it. It may sound clever on paper but you forget the other teams are not stupid enough not to see this as dodgy from a mile off and start to make uncomfortable noises that would effectively bring the formula to a halt. But l do agree with you that capping engine cost may not work for other obvious reasons.