Where institutions include a financial sector entity in which they hold a significant investment in accordance with Article 43 in their consolidation according to the applicable accounting framework, but not in their prudential consolidation in accordance with Chapter 2 of Title II of Part One, they shall determine the exposure value for the significant investment not in accordance with point (a) of paragraph 5 of this Article but as the amount that is obtained by multiplying the amount defined in point (a) of this subparagraph with the factor defined in point (b) of this subparagraph:
Kui krediidiasutused ja investeerimisühingud kaasavad finantssektori ettevõtte, milles neil on kooskõlas artikliga 43 oluline investeering, oma konsolideerimisse vastavalt kohaldatavale raamatupidamistavale, kuid mitte oma usaldatavusnõuete kohasesse konsolideerimises vastavalt I osa II jaotise 2. peatükile, määravad nad olulise investeeringu riskipositsiooni väärtuse kindlaks mitte kooskõlas käesoleva artikli lõike 5 punktiga a, vaid summana, mis saadakse, korrutades käesoleva lõigu punktis a määratletud summa käesoleva lõigu punktis b määratletud kordajaga: