+Članak 427. 2.

Članak 427. 2.

Prema potrebi, sve stavke se iskazuju u sljedećih pet razreda ovisno o blizini njihovih rokova dospijeća, odnosno najranijeg datuma kada ih se ugovorno može pozvati na naplatu:

(a) 

u roku od tri mjeseca;

(b) 

između tri i šest mjeseci;

(c) 

između šest i devet mjeseci;

(d) 

između devet i dvanaest mjeseci;

(e) 

nakon dvanaest mjeseci.

1. Pregled

,

1.1 Reference

1.2 Utvrđeni zahtjevi

1.3 Povezani standardi

2. Utvrđeni zahtjevi

Zahtjevi

3. Povezani standardi

Standardi
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