if the acquirer had not, under its previous GAAP, capitalised finance leases acquired in a past business combination, it shall capitalise those leases in its consolidated financial statements, as IAS 17 Leases would require the acquiree to do in its separate IFRS balance sheet.
če prevzemnik v skladu s prejšnjimi SYSRN ni usredstvil finančnih najemov, pridobljenih v pretekli poslovni združitvi, te najeme usredstvi v svojih skupinskih računovodskih izkazih, kakor bi MRS 17, Najemi, zahteval, da prevzeto podjetje naredi v svoji ločeni bilanci stanja v skladu z MSRP.