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Za ZzI v primeru NPU=U veljajo posebnosti, ki so opisane v točkah v nadaljevanju.

Primeri so naslednji:

  • ZzI v primeru, ko odredbe še niso plačane (točka 9.9.1)
  • ZzI v primeru, ko so listine v MFERAC že plačane (točka 9.9.2)
  • ZZi v primeru izplačila plač (TP in NPU=U) (točka 9.9.3).