(1) In derogation from section 253 (1) sentence 1, registered bonds may be recognised at their nominal amount.
(2) Where the nominal amount is higher than the cost of acquisition, the difference is to be shown as a deferred income item under liabilities; it is to be amortised as scheduled and its respective amount is to be stated separately on the balance sheet or in the notes. Where the nominal amount is lower than the cost of acquisition, the difference may be included as a deferred expense item under assets; it is to be amortised as scheduled and its respective amount is to be stated separately on the balance sheet or in the notes.
(3) In the case of mortgage loans and other receivables, the cost of acquisition may be recognised plus or minus the cumulative amortisation taken on the difference between the cost of acquisition and the redemption amount, while applying the effective interest method.