Med hensyn til diskonteringen af forventede tab konstaterer Kommissionen, at WestLB derved ganske enkelt ændrer sit eget værdiansættelseskoncept, og dette uden støtte fra Bundesbank. ###>Regarding discounting expected losses, the Commission observes that by discounting the expected losses WestLB simply alters its own valuation approach, and moreover does so without support from the Bundesbank.