Parts that will be earthed in the application by connection to other equipment, but are
unearthed in the equipment as tested, shall be connected to earth at the point by which the
highest voltage is obtained. When measuring a voltage between earth and a conductor in a
circuit that will not be earthed in the intended application of the equipment, a non-inductive
resistor of 5 000 Ω ± 10 % shall be connected across the voltage measuring instrument