discount the provisions, where the effect of the time value of money is material, using a pre-tax discount rate (or rates) that reflect(s) current market assessments of the time value of money and those risks specific to the liability that have not been reflected in the best estimate of the expenditure.
kadar je učinek časovne vrednosti denarja bistven, diskontira obveze z uporabo diskontne mere (ali mer) pred obdavčitvijo, ki kaže(-jo) sprotne tržne ocene časovne vrednosti denarja in tista tveganja, ki so značilna za obveznost in niso upoštevana v najboljši oceni izdatkov.