For the purposes of paragraphs 1 and 2, institutions shall disregard unfunded reserve accounts and assets that do not provide credit enhancement, such as those that only provide liquidity support, currency or interest rate swaps and cash collateral accounts related to those positions in the securitisation.
Za namene odstavkov 1 in 2 institucije ne upoštevajo nenaložbenih računov rezerv in sredstev, ki ne zagotavljajo kreditne izboljšave, kot so tista, ki zagotavljajo samo likvidnostno podporo, valutne zamenjave ali zamenjave obrestnih mer in računi zavarovanja z denarnimi sredstvi v zvezi s temi pozicijami v listinjenju.