where assets are generally valued according to the amortised cost method and where the NAV is rounded to the nearest percentage point or its equivalent in currency terms; and
ina ndéantar sócmhainní a luacháil go ginearálta de réir mhodh an chostais amúchta, agus i gcás ina slánaítear an NAV go dtí an pointe céatadáin is gaire nó a choibhéis i dtéarmaí airgeadra; agus