(68) I henhold til artikel 36, stk. 1, i nærværende direktiv kan låntageres solidariske hæftelse i kreditinstitutter, der er stiftet i form af andelskreditinstitutter eller fonde, behandles som komponenter af egenkapitalen i henhold til direktivets artikel 34, stk. 2, nr. 7; den danske regering har givet udtryk for et stærkt ønske om, at de danske realkreditinstitutter, der er stiftet i form af andelskreditinstitutter eller fonde, omdannes til aktieselskaber; for at lette denne omdannelse eller skabe mulighed herfor bør der vedtages en midlertidig undtagelse, i henhold til hvilken de pågældende institutter kan medtage en del af deres låntageres solidariske forpligtelser i egenkapitalen; denne midlertidige undtagelser bør ikke forvride konkurrencen mellem kreditinstitutter.
(68) Article 36(1) of this Directive permits joint and several commitments of borrowers in the case of credit institutions organised as cooperative societies or funds to be treated as own funds items under Article 34(2)(7). The Danish Government has expressed a strong interest in having its few mortgage credit institutions organised as cooperative societies or funds converted into public limited liability companies. In order to facilitate the conversion or to make it possible, a temporary derogation allowing them to include part of their joint and several commitments as own funds is required. This temporary derogation should not adversely affect competition between credit institutions.