Debt instruments with variable interest derived from a broadly used reference rate, such as Euribor or Libor, and debt instruments not denominated in the domestic currency of the issuer, provided that principal, repayment and interest are denominated in the same currency, should not be considered to be debt instruments containing embedded derivatives solely because of those features.
Ionstraimí fiachais a bhfuil ús athraitheach acu, a dhíorthaítear ó ráta tagartha a úsáidtear go forleathan, amhail Euriobor nó Libor, agus ionstraimí fiachais nach bhfuil ainmnithe in airgeadra intíre an eisitheora, níor cheart a mheas, díreach mar gheall ar na gnéithe sin amháin, gur ionstraimí fiachais iad a bhfuil díorthaigh leabaithe acu, ar choinníoll go ndéantar an bunairgead, an aisíocaíocht agus an t-ús a ainmniú san airgeadra céanna.