(5)Where insurance and reinsurance undertakings sell equities, units or shares referred to in Article 173 of Delegated Regulation (EU) 2015/35 and then buy back equities, units or shares of the same kind after 1 January 2016, the amount of equities which are subject to the transitional measure will decrease compared to the amount initially identified. The procedures followed by the insurance or reinsurance undertaking should therefore ensure that equities which remain subject to the transitional measure after such a sale and subsequent purchases of equities, units or shares can be distinguished from all other equities, units or shares.