Loss allocation for non-default losses shall be proportional to the level of responsibility of each stakeholder involved in the event that leads to the loss and to the level of gains or benefits obtained by the relevant stake holder from or in relation to such event.
Porazdelitev izgub za izgube, ki niso povezane z neizpolnitvijo obveznosti, je sorazmerna z ravnjo odgovornosti vsakega delničarja, vključenega v dogodek, zaradi katerega je nastala izguba, in ravnjo dobička ali koristi, ki jih ima zadevni delničar zaradi takšnega dogodka ali v povezavi z njim.