Transactions in debt instruments denominated in a non-participating foreign currency [2A.27] is equal to the net incurrence of liabilities in debt instruments [2A.23] not included in [2A.25] or [2A.26].
Tehingud mitteosalevas vääringus võlainstrumentidega [2A.27] võrdub kohustuste tekkimine seoses võlainstrumentidega [2A.23], mis ei sisaldu [2A.25]-s või [2A.26]-s, neto.