The market value of a financial asset or liability at the end of the tax year during which it transitioned from fixed asset to an asset or liability held for trading and vice versa shall also be its market value at the beginning of the year following the transition.
Tržna vrednost finančnega sredstva ali obveznosti ob koncu davčnega leta, v katerem preide iz osnovnega sredstva v sredstvo ali obveznost v posesti za trgovanje in obratno, je hkrati tudi njegova tržna vrednost na začetku leta, ki sledi prehodu.