Det henstilles, at urealiserede tab, der optages i resultatopgørelsen ultimo året, amortiseres i de følgende år, at amortisationen i forbindelse med renteswap-futures begynder fra transaktionens valideringsdato, og at amortisationen er lineær.
It is recommended that unrealised losses taken to the profit and loss account at the year-end should be amortised in subsequent years, that in the case of forward interest rate swaps the amortisation should begin from the value date of the transaction and that the amortisation should be linear.