Creation of combined items for valuation purposes

Where assets, debt obligations, pending transactions or transactions expected to materialise with a high degree of likelihood are combined with financial instruments in order to balance out contrary changes in value or contrary payment flows resulting from the occurrence of comparable risks (combined item for valuation purposes), section 249 (1), section 252 (1) nos. 3 and 4, section 253 (1) sentence 1 and section 256a are not to be applied to that extent and for as long as the contrary changes in value or contrary payment flows offset each other. Forward transactions for the acquisition or sale of goods also are considered financial instruments within the meaning of sentence 1.