This treatment, which is also in line with the accounting practice of banks and other financial corporations, is intended to better reflect the economic rationale behind these financial instruments.
See käsitlus, mis on ühtlasi kooskõlas pankade ja muude finantsasutuste raamatupidamistavaga, kajastab eeldatavalt paremini nende finantsinstrumentide majanduslikku põhjendust.