a comprehensive explanation of the basis on which capital ratios are calculated where those capital ratios are calculated by using elements of own funds determined on a basis other than the basis laid down in this Regulation,
celovite razlage podlage, na kateri so izračunani kapitalski količniki, kadar so ti izračunani z uporabo sestavin kapitala, določenih na drugi podlagi, kot je določena v tej uredbi.