a 4 % fraction of the mathematical provisions, calculated in compliance with the conditions set out in the first result in (a) of this section in so far as the assurance undertaking bears an investment risk, and a 1 % fraction of the provisions calculated in the same way, in so far as the undertaking bears no investment risk provided that the term of the contract exceeds five years and the allocation to cover management expenses set out in the contract is fixed for a period exceeding five years, plus
4 % delež matematičnih rezervacij, izračunanih po pogojih, določenih v prvem rezultatu v točki (a) tega poglavja, če zavarovalnica nosi naložbeno tveganje, in 1 % delež rezervacij, izračunanih na enak način, če zavarovalnica ne nosi naložbenega tveganja, če je trajanje pogodbe daljše od pet let, dodeljena sredstva za kritje stroškov upravljanja, ki so določena v pogodbi, pa so določena za dobo, daljšo od pet let, plus