the nature and business purpose of the undertaking's arrangements that are not included in the balance sheet and the financial impact on the undertaking of those arrangements, provided that the risks or benefits arising from such arrangements are material and in so far as the disclosure of such risks or benefits is necessary for the purposes of assessing the financial position of the undertaking;
naravo in namen poslov podjetja, ki niso vključeni v bilanco stanja, ter njihov finančni učinek na podjetje, pod pogojem, da so tveganja ali koristi, ki izhajajo iz teh poslov, bistvena in če je razkritje takšnih tveganj ali koristi nujno za oceno finančnega stanja podjetja;