For funded reserve accounts and assets providing credit enhancement, the institution shall only treat as securitisation positions the part of those accounts or assets that are loss-absorbing.
Za naložbene račune rezerv in sredstva, ki zagotavljajo kreditno izboljšavo, institucija kot pozicije v listinjenju obravnava samo tisti del teh računov ali sredstev, ki imajo sposobnost pokrivanja izgub.