net future income/expenses not yet accrued but already fully hedged (at the discretion of the reporting institution and with the prior consent of the competent authorities, net future income/expenses not yet entered in accounting records but already fully hedged by forward foreign-exchange transactions may be included here).
neto prihodnjih prihodkov/odhodkov, ki še niso obračunani, a so že v celoti varovani pred tveganjem(institucija po lastni presoji in s predhodnim soglasjem pristojnih organov lahko sem vključi neto prihodnje prihodke/odhodke, ki so še nevknjiženi, vendar so že v celoti varovani pred tveganji s terminskimi valutnimi transakcijami).