the entityis, or there are objective elements to support a determination that the entity will, in the near future, be unable to pay its debts or other liabilities as they fall due;
subjekt ni zmožen plačevati svojih dolgov ali drugih obveznosti, ko zapadejo v plačilo, ali obstajajo objektivni elementi, ki potrjujejo ugotovitev, da bo v bližnji prihodnosti do tega prišlo;