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+Article 12 2. |
Article 12 2.If the transferee undertakes to return the assets on a date specified or to be specified by the transferor, the transaction in question shall be deemed to be a genuine sale and repurchase transaction.
1. Pregled
1.1 Sklici1.2 Ugotovljene zahteve1.3 Povezani standardi2. Ugotovljene zahteve
3. Povezani standardi
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