For the purpose of this point (l), debt instruments with variable interests derived from a reference rate such as the Euribor or the Libor, shall not be considered as debt instruments with embedded derivatives, solely because of this feature.
Za namene te točke (l) dolžniški instrumenti samo zato, ker imajo spremenljivo obrestno mero, ki temelji na referenčni meri, kot je Euribor ali Libor, ne bi smeli šteti za dolžniške instrumente z vgrajenimi izvedenimi finančnimi instrumenti.