When valuation adjustments give rise to material losses of the current financial year , these shall be deducted from an institution 's original own funds according to point ( k ) of Article 57 of Directive 2006/48 / EC . 14 .
Kui hinnangute korrigeerimistest tulenevad jooksval majandusaastal olulised kahjud , arvatakse need maha asutuse esmastest omavahenditest vastavalt direktiivi 2006/48 / EÜ artikli 57 punktile k. 14 .