- any finance or capital lease liabilities, calculated in accordance with US GAAP ASC 840 (Leases) at the Accounts Date; ... - 15 peer cent. of the aggregate of the amounts that fall to be recorded against the following accounts:

(i) "UN5950 Other provisions-current"; (ii)  "UN6980 Other liabilities current 3rd parties"; ... (v) "UN7970  Other liabilities - non-current 3rd parties".

...

Когда пишут 3rd parties - ПЕРЕД третьими лицами?

Спасибо.