The notes to the financial statements shall supplement and comment on the information presented in the statements referred to in paragraph 1 and shall supply all the additional information prescribed by the accouting rules referred to in Article 79.
Pojasnila k računovodskim izkazom dopolnjujejo in pojasnjujejo informacije, predstavljene v izkazih iz odstavka 1, ter dajejo vse dodatne informacije, predpisane z računovodskimi pravili iz člena 79.