where institutions disclose capital ratios calculated using elements of own funds determined on a basis other than that laid down in this Regulation, a comprehensive explanation of the basis on which those capital ratios are calculated.
kadar institucije razkrijejo kapitalske količnike, izračunane z uporabo sestavin kapitala, določenih na drugačni osnovi kot v tej uredbi, celovito obrazložitev osnove, na kateri so izračunani ti kapitalski količniki.