Exempt revenues, interest, dividends and royalties and the proceeds from the disposal of fixed assets that are included in the sales factor shall be attributed to the beneficiary of those revenues, interest, dividends, royalties and proceeds.
Oproščeni prihodki, obresti, dividende, licenčnine in iztržki od odtujitve osnovnih sredstev, ki so vključeni v faktor prodaje, se pripišejo prejemniku teh prihodkov, obresti, dividend, licenčnin in iztržkov.