(3) Unless otherwise provided in this Act, the receipts and expenditures disclosed in the profit and loss account or the annual report corresponding to the profit and loss account and disclosing the receipts, expenditures and profit/loss shall, subject to the law and the accounting standards established on the basis thereof, be taken into account in establishing the profit.
(3) Če ta zakon ne določa drugače, se za ugotavljanje dobička priznajo prihodki in odhodki, ugotovljeni v izkazu poslovnega izida oziroma letnem poročilu, ki ustreza izkazu poslovnega izida in prikazuje prihodke, odhodke in izid, na podlagi zakona in v skladu z njim uvedenimi računovodskimi standardi.