For the purposes of paragraphs 1 and 2, institutions shall treat overcollateralisation and funded reserve accounts as tranches and the assets comprising such reserve accounts as underlying exposures.
Za namene odstavkov 1 in 2 institucije obravnavajo presežno zavarovanje s premoženjem in naložbene račune rezerv kot tranše, sredstva, ki vključujejo takšne račune rezerv, pa kot osnovne izpostavljenosti.