Furthermore, the change in fair value attributable to the hedged risk for each individual item in the group shall be expected to be approximately proportional to the overall change in fair value attributable to the hedged risk of the group of items.
Lisaks – grupi iga individuaalse objekti maandatavale riskile omistatav muutus õiglases väärtuses on oodatavalt ligikaudu proportsionaalne objektigrupi maandatavale riskile omistatava muutusega õiglases väärtuses.