The preceding paragraphs shall apply where a potential overall annual loss cannot be covered by provisions made in past years. These provisions shall be released to the profit and loss account in the following order:
(a) provisions made against known liabilities;
(b) provisions equivalent to reserves arising from the application of Article 49 of the Statute and held as special revaluation accounts;
(c) provisions against risks of a general nature, including without exception provisions against unspecified exchange rate and market price risk.
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