Institutions shall reflect the impact of material risks that could occur during the interval between the hedge's maturity and the liquidity horizon as well as the potential for significant basis risks in hedging strategies by product, seniority in the capital structure, internal or external rating, maturity, vintage and other differences in the instruments.
Institucije odražajo učinek pomembnih tveganj, ki bi se lahko pojavila v intervalu med zapadlostjo zavarovanja in obdobjem likvidnosti, ter tudi možnost pomembnih tveganj osnove v strategijah varovanja po produktu, statusu nadrejenosti v strukturi kapitala, notranji ali zunanji bonitetni oceni, zapadlosti, letniku in drugih razlikah v instrumentih.