da se posojila do kreditnih institucij in strank (postavki 3 in 4 sredstev) in dolžniške vrednostne papirje, delnice ter druge vrednostne papirje s spremenljivo donosnostjo iz postavk 5 in 6 sredstev, ki niso niti stalna finančna sredstva, kakor je opredeljeno v členu 35(2), niti niso vključena v trgovalni portfelj, prikažejo po nižji vrednosti od tiste, ki bi izvirala iz uporabe člena 39(1) Direktive 78/660/EGS, če to zahteva varnost poslovanja, ki jo narekujejo posebna tveganja, povezana z bančništvom.
loans and advances to credit institutions and customers (Assets items 3 and 4) and debt securities, shares and other variable-yield securities included in Assets items 5 and 6 which are neither held as financial fixed assets as defined in Article 35 (2) not included in a trading portfolio to be shown at a value lower than that which would result from the application of Article 39(1) of Directive 78/660/EEC, where that is required by the prudence dictated by the particular risks associated with banking.