si l’on prenait aussi en compte, comme indiqué par l’Italie, les gains ou les pertes en capital obtenus ex post, il faudrait obligatoirement tenir compte aussi des éléments de risque relatifs à ces gains ou pertes en capital.
If account were also to be taken of the capital gains (and losses) derived ex post, as Italy suggests, one would necessarily also have to consider the risk factors associated with these capital gains and losses.