The market value of the hedging instrument at the end of the tax year during which that instrument transitioned to a different tax regime shall coincide with its market value at the beginning of the year following that transition.
Tržna vrednost instrumenta varovanja pred tveganjem ob koncu davčnega leta, v katerem je ta instrument prešel na drug davčni režim, se ujema s tržno vrednostjo na začetku leta, ki sledi prehodu.