Where the hedging relationship is interrupted or an already held financial instrument is subsequently treated as a hedging instrument, leading to its transition to a different tax regime, any difference between the new value of the hedging instrument, to be determined according to Article 20 at the end of the tax year, and the market value at the beginning of the same tax year shall be included in the tax base.
Če se razmerje varovanja pred tveganjem prekine ali če se finančni instrument, ki je že v posesti, naknadno obravnava kot instrument varovanja pred tveganjem, zaradi česar preide na drug davčni režim, se morebitna razlika med novo vrednostjo instrumenta varovanja pred tveganjem, ki se določi ob koncu davčnega leta v skladu s členom 20, in tržno vrednostjo na začetku istega davčnega leta vključi v davčno osnovo.