(1) Credit institutions may show a special item “Fund for general banking risks” under liabilities on their balance sheet in order to hedge against general banking risks, insofar as this is deemed necessary when assessed exercising reasonable business judgment in order to hedge against the particular risks inherent to the line of business of the credit institutions.
(2) The allocations to the special item or the income from the reversal of the special item are to be shown separately in the profit and loss account.