In accordance with the Financial Regulation, the economic result of the year is calculated on the basis of accrual accounting principles, while the budget result is based on modified cash accounting rules.
Poslovni izid za zadevno leto se v skladu s finančno uredbo izračuna po načelih računovodstva na podlagi nastanka poslovnega dogodka, proračunski rezultat pa na podlagi pravil prilagojenega računovodstva na podlagi nastanka plačil.