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Subject: как перевести directly associated liabilities в данном контексте? Я перевела как непосредственно связанные обязательства, или это не правильно?Derecognition of equity investment in Consortium “Pridniprovya” and directly associated liabilities
In 2005, the Group entered into the agreements with other entities under common control stipulating, in principle, a) transfer of the Group’s rights to receive cash flows from the equity investment in Consortium “Pridniprovya”, and b) transfer of substantially all the Group’s risks and rewards of this investment in exchange of discharging the Group’s liabilities equalling the carrying amount of this investment. Accordingly, management believes that carrying amounts of this investment and directly associated liabilities amounting to UAH хх thousand as at 1 January 2006 are eligible for derecognising in this balance sheet (Note 21).
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