When held by MFIs, such shares issued by MFIs and classified as deposits instead of capital and reserves should be classified by the holding MFI as loans on the asset side of its balance sheet.’
Juhul kui väärtpaberi omanikuks on rahaloomeasutus, tuleb rahaloomeasutuste poolt emiteeritud aktsiad, mis on liigitatud hoiusteks, mitte kapitaliks ja reservideks, liigitada omanikuks oleva rahaloomeasutuse bilansis varade poolel laenuks.”