Je was op zoek naar: nadomestljiva (Tjechisch - Engels)

ključne predpostavke so tiste, na katere je nadomestljiva vrednost enote (skupine enot) najbolj občutljiva;
key assumptions are those to which the unit's (group of units') recoverable amount is most sensitive;

nadomestljiva vrednost je poštena vrednost sredstev, zmanjšana za stroške prodaje, ali vrednost pri uporabi, pri čemer se upošteva višja od obeh vrednosti.
recoverable amount is the higher of an asset's fair value less costs to sell and its value in use.

treba je opozoriti, da sta ribje olje in ribja moka do neke mere nadomestljiva z drugimi, cenejšimi surovinami v sestavi ribje krme, kot so rastlinska olja in rastlinska moka.
it should be noted that fish oil and fish meals are to a certain extent substitutable by other lower cost raw material in the fish feed composition such as vegetable oils and meals.

(13) Če povzamemo, v preiskavi je bilo ugotovljeno, da ima vinska kislina d bistveno drugačne fizične in kemične lastnosti kot vinska kislina l, ki jo proizvaja industrija skupnosti, kar pomeni, da ti dve vrsti med seboj nista nadomestljivi in si ne konkurirata na trgu skupnosti.
(13) in summary, the investigation has found that "d" tartaric acid has substantially different physical and chemical characteristics from those of "l" tartaric acid produced by the community industry, meaning that the two types are not interchangeable and not competing in the community market.