'Financing costs to be deducted shall be calculated by multiplying the rejected quantities by the number of months which elapse between entry and removal after deduction of the number of months of delay in payment applicable at the time of entry, by the rate of financing applicable during the month of removal divided by 12 and by the average book value of the stocks carried over at the beginning of the accounting year or of the stocks of the first month of declaration in the case where an average book value of stocks carried over does not exists.`
"Stroški financiranja, ki jih je treba odšteti, se izračunajo tako, da se zavrnjene količine pomnožijo s številom mesecev, ki pretečejo med prevzemom in odvzemom po odbitku števila mesecev roka plačila, ki velja ob prevzemu, s stopnjo financiranja, veljavno v mesecu odvzema, ki se jo deli z 12, in s povprečno knjigovodsko vrednostjo zalog, preneseno na začetku obračunskega leta, ali zalog prvega meseca izjave, kadar povprečna knjigovodska vrednost zalog ne obstaja."