natgillin/translations-raw huggingface dataset:
RvesijÜ le so vqtrü jai so rtmÜkkacla irvýotm oi ajükothoi eidijoß jamümey : a ) oi rtmakkacÝy epß rtcjejqilÝmot nÝmot molßrlasoy , oi opoßey dem rtmepÜcomsai lesabokÞ sxm diaherßlxm sot molßrlasoy atsoý , lesasqÝpomsai re etqþ le bÜrg sg rtmakkaclasijÞ irosilßa sgy gleqolgmßay rtmakkacÞy Þ diajamomirloý jai dem epgqeÜfotm so jürsoy jsÞrexy sxm em kücx diaherßlxm · b ) oi rtmakkacÝy epß rtcjejqilÝmot nÝmot molßrlasoy , oi opoßey rtmepÜcomsai lesabokÞ sxm diaherßlxm sot molßrlasoy atsoý , lesasqÝpomsai re etqþ le bÜrg sg rtmakkaclasijÞ irosilßa sgy gleqolgmßay rtmakkacÞy Þ diajamomirloý · c ) oi pqaclasijÝy saleiajÝy eirpqÜneiy jai pkgqxlÝy aposilþmsai le sg lÝrg acoqaßa rtmakkaclasijÞ irosilßa sgm glÝqa sot diajamomirloý · d ) oi pqaclasopoioýlemey rsg diÜqjeia sgy glÝqay jahaqÝy acoqÝy molirlÜsxm jai vqtroý pqorsßhemsai rsa diahÝrila sgy pqogcoýlemgy glÝqay le so lÝro jürsoy sxm acoqþm sgy glÝqay cia jÜhe mülirla jai cia so vqtrü , paqÜcomsay lia mÝa rsahlirlÝmg lÝrg irosilßa / silÞ vqtroý .
( c ) income shall be recorded gross with refundable withholding and other taxes accounted for separately ; ( d ) for the purpose of calculating the average purchase cost of a security , either ( i ) all purchases made during the day shall be added at cost to the previous day 's holding to produce a new weighted average price before applying the sales for the same day ;
Rsgm peqßpsxrg sxm jahaqþm pxkÞrexm , o tpokocirlüy sot pqaclasopoighÝmsoy jÝqdoty Þ sgy pqaclasopoigheßray fglßay barßfesai rso lÝro jürsoy sot oijeßot molßrlasoy Þ sxm diaherßlxm vqtroý sgy pqogcoýlemgy glÝqay , Ýsri þrse so lÝro jürsoy ma paqalÝmei alesÜbkgso .
or ( ii ) individual purchases and sales of securities may be applied in the order in which they occurred during the day for the purpose of calculating the revised average price . L 58/42
Oi diauoqÝy rsg lÝrg irosilßa / silÞ vqtroý lesaný sxm eirqoþm jai sxm ejqoþm pot rgleiþmomsai rsg diÜqjeia sgy glÝqay odgcoým epßrgy rsg dgliotqcßa pqaclasopoighÝmsxm jeqdþm Þ fgliþm .
Official Journal of the European Union 3.3.2003
Re peqßpsxrg aqmgsijÞy hÝrgy re rvÝrg le oqirlÝmo nÝmo mülirla Þ so vqtrü , g pqoamaueqheßra pqorÝccirg amsirsqÝuesai .
3 . The following special rules shall apply to gold and foreign exchange :
EpolÝmxy , so lÝro jürsoy sgy aqmgsijÞy hÝrgy epgqeÜfesai apü siy jahaqÝy pxkÞreiy , emþ oi jahaqÝy acoqÝy leiþmotm sg hÝrg rsgm tpÜqvotra rsahlirlÝmg lÝrg irosilßa / silÞ vqtroý · e ) sa Ýnoda sxm pqÜnexm rtmakkÜclasoy jai Ükka cemijÜ Ýnoda eccqÜuomsai rso kocaqiarlü sxm aposekerlÜsxm vqÞrexy . 2 .
2 . Interest rate swaps , futures , forward rate agreements and other interest rate instruments shall be accounted for and revalued on an item-by-item basis .
G kocirsijopoßgrg jai amapqoraqlocÞ sgy anßay pqÜnexm amsakkacÞy episojßxm , rtlbokaßxm lekkomsijÞy ejpkÞqxrgy , pqoherliajþm rtluxmiþm episojßxm jai koipþm pqÜnexm epß episojßxm cßmomsai jasÜ rsoiveßo .
These instruments shall be treated separately from on-balance-sheet items .
Oi pqÜneiy atsÝy amsilesxpßfomsai vxqirsÜ apü sa rsoiveßa sot irokocirloý . 3 .
3 . Profits and losses arising from off-balance-sheet instruments shall be recognised and treated in a similar manner to on-balance-sheet instruments .
G amacmþqirg jai lesaveßqirg sxm jeqdþm jai fgliþm pot apoqqÝotm apü pqÜneiy ejsüy irokocirloý pqaclasopoioýmsai le sqüpo üloio le som ajokothoýlemo epß sxm pqÜnexm pot jasacqÜuomsai rsom irokocirlü .
( a ) transactions in a foreign currency which entail no change in the holding of that currency shall be translated into euro , using the exchange rate of the contract or settlement date , and shall not affect the acquisition cost of that holding ;
¢ qhqo 13 PqoherliajÝy pqÜneiy rtmakkÜclasoy 1 .
Article 13 Foreign exchange forward transactions 1 .
Sa jÝqdg jai oi fglßey epß sxm pxkÞrexm tpokocßfomsai le bÜrg so lÝro jürsoy sgy rtmakkaclasijÞy hÝrgy sgm gleqolgmßa rtmakkacÞy , rtm dýo Þ sqeiy eqcÜriley glÝqey , rýluxma le sgm gleqÞria diadijarßa rtlwguirloý sxm acoqþm jai pxkÞrexm .
Gains and losses on sale transactions shall be calculated using the average cost of the currency position on the contract date , plus two or three working days , in accordance with the daily netting procedure of purchases and sales .
Sa jÝqdg jai oi fglßey amsilesxpßfomsai xy lg pqaclasopoighÝmsa Ýxy sgm gleqolgmßa diajamomirloý jai o kocirsijüy soty veiqirlüy pqaclasopoießsai rýluxma le siy diasÜneiy sot Üqhqot 10 paqÜcqauoy 1 .
Gains and losses shall be considered to be unrealised until the settlement date and shall be treated in accordance with Article 10 ( 1 ) .
Sgm gleqolgmßa diajamomirloý amsikocßfomsai oi eccqauÝy sxm kocaqiarlþm ejsüy irokocirloý jai stvüm tpükoipo rso kocaqiarlü amapqoraqlocÞy eccqÜuesai re pßrsxrg sot kocaqiarloý aposekerlÜsxm vqÞrexy rso sÝkoy sot sqilÞmot .
At the settlement date the off-balance-sheet accounts shall be reversed , and any balance on the revaluation account shall be credited to the profit and loss account at quarter-end .
So lÝro jürsoy sgy rtmakkaclasijÞy hÝrgy epgqeÜfesai apü pqoherliajÝy acoqÝy amacülemey rsgm gleqolgmßa rtmakkacÞy jai siy epülemey dýo Þ sqeiy eqcÜriley glÝqey , amÜkoca le siy pqajsijÝy sgy acoqÜy pot auoqoým so diajamomirlü Ülerxm rtmakkacþm le sgm Ülerg irosilßa acoqÜy .
The average cost of the currency position shall be affected by forward purchases from the trade date plus either two or three working days , depending on the market conventions for the settlement of spot transactions , at the spot purchase rate .
G aposßlgrg sxm pqoherliajþm hÝrexm pqaclasopoießsai re rtrvesirlü le sgm Ülerg hÝrg sot idßot molßrlasoy , amsirsahlßfomsay stvüm diauoqÝy pot pqojýpsotm emsüy sgy hÝrgy sot idßot molßrlasoy .
The forward positions shall be valued in conjunction with the spot position of the same currency , offsetting any differences that may arise within a single currency position . A net loss balance shall be debited to the profit and loss account when it exceeds previous revaluation gains registered in the revaluation account ;
Lßa jahaqÞ fglßa eccqÜuesai re vqÝxrg sot kocaqiarloý aposekerlÜsxm vqÞrexy , üsam tpeqbaßmei pqogcoýlema jÝqdg apü amapqoraqlocÞ , sa opoßa Ývotm jasacqaueß rso kocaqiarlü amapqoraqlocÞy , emþ Ýma jahaqü jÝqdoy eccqÜuesai re pßrsxrg sot kocaqiarloý amapqoraqlocÞy .
( d ) net acquisitions of currencies and gold made during the day shall be added , at the average cost of the purchases of the day for each respective currency and gold , to the previous day 's holding , to produce a new weighted average rate / gold price .
¢ qhqo 14 PqÜneiy amsakkacÞy molirlÜsxm 1 .
In the case of net sales , the calculation of the realised gain or loss shall be based on the average cost of the respective currency or gold holding for the preceding day so that the average cost remains unchanged .
Oi Ülerey acoqÝy jai pxkÞreiy eccqÜuomsai re kocaqiarloýy sot irokocirloý sgm gleqolgmßa sot diajamomirloý .
Differences in the average rate / gold price between inflows and outflows made during the day shall also result in realised gains or losses .
Oi pqoherliajÝy acoqÝy jai pxkÞreiy eccqÜuomsai re kocaqiarloýy ejsüy irokocirloý cia so diÜrsgla lesaný sgy gleqolgmßay rtmakkacÞy jai sgy gleqolgmßay diajamomirloý , le sgm Ülerg irosilßa sxm pqoherliajþm rtmakkacþm .
Thus the average cost of the liability position shall be affected by net sales , while net purchases shall reduce the position at the existing weighted average rate / gold price ; ( e ) costs of foreign exchange transactions and other general costs shall be posted to the profit and loss account .
JEUAKAIO IV
CHAPTER IV
KOCIRSIJOI JAMOMER EPI PQANEXM EJSOR IROKOCIRLOT
ACCOUNTING RULES FOR OFF-BALANCE-SHEET INSTRUMENTS
¢ qhqo 12 Cemijoß jamümey 1 .
Article 12 General rules Article 14 Foreign exchange swaps 1 .
Oi pqoherliajÝy pqÜneiy rtmakkÜclasoy , sa pqoherliajÜ rjÝkg sxm pqÜnexm amsakkacÞy molirlÜsxm jai Ükkey pqÜneiy epß molirlÜsxm , oi opoßey rtmepÜcomsai sgm amsakkacÞ oqirlÝmot molßrlasoy Ýmamsi Ükkot re lekkomsijÞ gleqolgmßa , peqikalbÜmomsai rsiy jahaqÝy rtmakkaclasijÝy hÝreiy , emüwei sot tpokocirloý sxm rtmakkaclasijþm jeqdþm jai fgliþm .
1 . Foreign exchange forward transactions , the forward legs of foreign exchange swaps and other currency instruments involving an exchange of one currency for another at a future date shall be included in the net foreign currency positions for calculating foreign exchange gains and losses .
Oi pxkÞreiy eccqÜuomsai le sgm Ülerg irosilßa sgy rtmakkacÞy , Ýsri þrse ma lgm pqojýpsotm jÝqdg Þ fglßey .
Sale transactions shall be recognised at the spot rate of the transaction , so that no gains and losses will arise .
G diauoqÜ lesaný sgy Ülergy jai sgy pqoherliajÞy irosilßay amsilesxpßfesai xy süjoy pkgqxsÝoy Þ eirpqajsÝoy bÜrei sgy aqvÞy sgy pqaclasopoiÞrexy sxm erüdxm / enüdxm , süro cia siy acoqÝy üro jai cia siy pxkÞreiy .
The difference between the spot and forward rates shall be treated as interest payable or receivable on an accruals basis for both purchases and sales .
So lÝro jürsoy sgy rtmakkaclasijÞy hÝrgy paqalÝmei alesÜbkgso .
The average cost of the foreign currency position shall not change .
Oi lg pqaclasopoigheßrey fglßey pot lesauÝqomsai rso kocaqiarlü aposekerlÜsxm vqÞrexy rso sÝkoy sgy vqÞrexy dem amsikocßfomsai Ýmamsi lg pqaclasopoighÝmsxm jeqdþm epülemxm vqÞrexm , ejsüy eÜm g rvesijÞ rýlbarg ejjahaqirseß pqüxqa Þ kÞnei .
Unrealised losses taken to the profit and loss account at the year-end shall not be reversed in subsequent years against unrealised profits , unless the instrument is closed out or terminated .
Rsgm peqßpsxrg jÝqdoty , pqaclasopoießsai vqexrsijÞ eccqauÞ re ejjqelÞ kocaqiarlü , tpü sa koipÜ rsoiveßa emeqcgsijoý , jai pirsxsijÞ eccqauÞ rso kocaqiarlü amapqoraqlocÞy .
In the case of a profit , the entry made shall be a debit to a suspense account as other assets and a credit to the revaluation account .
¢ qhqo 16 PqÜneiy amsakkacÞy episojßxm 1 .
Article 16 Interest rate swaps 1 .
¢ qhqo 17 PqoherliajÝy rtluxmßey episojßxm 1 .
Article 15 Interest rate futures 1 .
Oi pqoherliajÝy rtluxmßey episojßxm eccqÜuomsai re kocaqiarloýy ejsüy irokocirloý jasÜ so vqümo sgy rtmakkacÞy .
Interest rate futures shall be recorded on the trade date in off-balance-sheet accounts .
G apofglßxrg pot oqirlÝmoy rtlbakkülemoy tpovqeoýsai ma jasabÜkei rsom amsirtlbakkülemo jasÜ sgm gleqolgmßa sot diajamomirloý eccqÜuesai rso kocaqiarlü aposekerlÜsxm vqÞrexy sgm gleqolgmßa sot diajamomirloý .
The initial margin shall be recorded as a separate asset if deposited in cash . If deposited in the form of securities , it shall remain unchanged in the balance sheet .
¼ rom auoqÜ sgm jasacqauÞ sxm jasabakkülemxm porþm dem euaqlüfesai g aqvÞ sgy pqaclasopoiÞrexy sxm erüdxm / enüdxm . 3 .
3 . Daily changes in the variation margins shall be recorded in the balance sheet in a separate account , either as an asset or as a liability , depending on the price development of the futures contract .
Stvüm pqoherliajÝy rtluxmßey episojßxm re oqirlÝmo nÝmo mülirla epgqeÜfotm so lÝro jürsoy sgy hÝrgy rso amsßrsoivo mülirla ürom auoqÜ sgm jasabokÞ sgy apofglßxrgy . G apofglßxrg lesasqÝpesai re etqþ le bÜrg sgm Ülerg rtmakkaclasijÞ irosilßa sgm gleqolgmßa sot diajamomirloý .
The same procedure shall be applied on the closing day of the open position . Immediately thereafter the separate account shall be cancelled and the overall result of the transaction shall be recorded as a profit or loss , regardless of whether or not delivery takes place .
Stvüm tpükoipo pkgqxlÞy pot odgceß re eirqoÞ epgqeÜfei so lÝro jürsoy sot molßrlasoy jasÜ so vqümo rsom opoßo g pkgqxlÞ jahßrsasai apaisgsÞ .
If delivery does take place , the purchase or sale entry shall be made at market price . 4 .
¢ qhqo 15 Rtlbükaia lekkomsijÞy ejpkÞqxrgy episojßxm 1 . Sa rtlbükaia lekkomsijÞy ejpkÞqxrgy episojßxm eccqÜuomsai re kocaqiarloýy ejsüy irokocirloý sgm gleqolgmßa rtmakkacÞy .
Fees shall be taken to the profit and loss account . Article 17 Forward rate agreements 1 .
2 . So aqvijü peqihþqio jasacqÜuesai xy nevxqirsü rsoiveßo sot emeqcgsijoý , üsam g jasÜherg cßmesai re lesqgsÜ .
Forward rate agreements shall be recorded at the time of trading in off-balance-sheet accounts . 2 .
¼ sam atsÞ cßmesai le sg loquÞ vqeocqÜuxm , paqalÝmei alesÜbkgso rsom irokocirlü .
The compensation payment to be paid by one party to another at the settlement date shall be entered on the settlement date in the profit and loss account .
3 . Oi gleqÞriey lesabokÝy rsa peqihþqia diajýlamrgy jasacqÜuomsai re nevxqirsü kocaqiarlü sot irokocirloý , eßse xy rsoiveßo sot emeqcgsijoý eßse xy rsoiveßo sot pahgsijoý , amÜkoca le sgm enÝking sxm silþm sot rtlbokaßot lekkomsijÞy ejpkÞqxrgy .
Payments shall not be recorded on an accruals basis . 3 .
G ßdia diadijarßa euaqlüfesai sgm glÝqa jkeirßlasoy sgy amoivsÞy hÝrgy . AlÝrxy lesÜ , o nevxqirsüy kocaqiarlüy ajtqþmesai jai so rtmokijü aposÝkerla sgy rtmakkacÞy jasacqÜuesai xy jÝqdoy Þ fglßa , eßse pqaclasopoießsai paqÜdorg eßse üvi .
If forward rate agreements in a foreign currency are held , there shall be an effect on the average cost of this currency position in the compensation payment . The compensation payment shall be translated into euro at the spot rate on the settlement date .
¼ sam pqaclasopoießsai paqÜdorg , g eccqauÞ sgy acoqÜy Þ sgy pþkgrgy cßmesai le sgm acoqaßa silÞ . 4 .
A payment balance leading to an inflow shall affect the average cost of the currency when the payment is due .
G lesasqopÞ re etqþ , euürom rtmsqÝvei peqßpsxrg , kalbÜmei vþqa sgm gleqolgmßa ejjahÜqirgy sgy rýlbargy , le sgm acoqaßa irosilßa sgy glÝqay atsÞy .
The conversion into euro , if appropriate , shall be made on the close-out day at the market rate on that day .
G eirqoÞ nÝmot molßrlasoy epgqeÜfei so lÝro jürsoy sgy hÝrgy rso rtcjejqilÝmo mülirla sgm gleqolgmßa sgy pqüxqgy ejjahÜqirgy .
An inflow of foreign currency shall have an effect on the average cost of this currency position on the close-out date .
Kücx sgy gleqÞriay amapqoraqlocÞy sgy anßay , sa jÝqdg jai oi fglßey eccqÜuomsai re jahoqirlÝmoty , nevxqirsoýy kocaqiarloýy .
Owing to daily revaluation , the profits and losses shall be entered in defined separate accounts .
¸ may kocaqiarlüy rso emeqcgsijü rjÝkoy sot irokocirloý amsipqorxpeýei fglßa jai Ýmay nevxqirsüy kocaqiarlüy rso pahgsijü rjÝkoy amsipqorxpeýei jÝqdoy .
A separate account on the assets side shall represent a loss and a separate account on the liabilities side shall represent a profit .
Oi lg pqaclasopoigheßrey fglßey eccqÜuomsai re vqÝxrg sot kocaqiarloý aposekerlÜsxm vqÞrexy jai sa em kücx porÜ eccqÜuomsai re pßrsxrg kocaqiarloý sot pahgsijoý , xy koipÝy tpovqeþreiy .
Unrealised losses shall be debited to the profit and loss account and such amounts shall be credited to a liability account as other liabilities .
Epßrglg Eugleqßda sgy EtqxpaújÞy ¸ mxrgy LÝhodoy B :
Official Journal of the European Union Method B :
JÜhe pqoherliajÞ rtluxmßa episojßxm aposilÜsai le siy silÝy sgy acoqÜy jai , euürom eßmai amacjaßo , lesasqÝpesai re etqþ le bÜrg sgm Ülerg irosilßa sot molßrlasoy .
All forward rate agreements shall be marked-to-market and , if necessary , translated into euro at the currency spot rate .
Oi lg pqaclasopoigheßrey fglßey pot lesauÝqomsai rso kocaqiarlü aposekerlÜsxm vqÞrexy rso sÝkoy sgy vqÞrexy dem amsikocßfomsai Ýmamsi lg pqaclasopoighÝmsxm jeqdþm epülemxm vqÞrexm , ejsüy eÜm g pqÜng ejjahaqirseß pqüxqa Þ kÞnei .
Unrealised losses taken to the profit and loss account at the year-end shall not be reversed in subsequent years against unrealised profits unless the instrument is closed out or terminated . Unrealised revaluation gains shall be credited to a revaluation account .
Sa lg pqaclasopoighÝmsa jÝqdg apü amapqoraqlocÞ eccqÜuomsai re pßrsxrg kocaqiarloý amapqoraqlocÞy . 5 .
5 . Fees shall be taken to the profit and loss account .
Sa sÝkg-Ýnoda lesauÝqomsai rso kocaqiarlü aposekerlÜsxm vqÞrexy .
( a ) forward transactions in securities shall be recorded in off-balance-sheet accounts from the trade date to the settlement date at the forward price of the forward transaction .
¢ qhqo 18 PqoherliajÝy pqÜneiy epß vqeocqÜuxm G kocirsijopoßgrg sxm pqoherliajþm pqÜnexm epß vqeocqÜuxm eßmai dtmasÞ le bÜrg siy dýo ajükothey lehüdoty : LÝhodoy A : a ) oi pqoherliajÝy pqÜneiy epß vqeocqÜuxm eccqÜuomsai re kocaqiarloýy ejsüy irokocirloý cia so diÜrsgla lesaný sgy gleqolgmßay rtmakkacÞy jai sgy gleqolgmßay diajamomirloý , le sgm pqoherliajÞ silÞ soty · b ) so lÝro jürsoy sot vqeocqÜuot sgy rtmakkacÞy dem epgqeÜfesai Ýxy so diajamomirlü atsÞy · sa jÝqdg jai oi fglßey pot apoqqÝotm apü pqoherliajÝy pqÜneiy pþkgrgy tpokocßfomsai sgm gleqolgmßa diajamomirloý · c ) oi eccqauÝy sxm kocaqiarlþm ejsüy irokocirloý amsikocßfomsai jai stvüm tpükoipo sot kocaqiarloý amapqoraqlocÞy eccqÜuesai re pßrsxrg sot kocaqiarloý aposekerlÜsxm vqÞrexy sgm gleqolgmßa sot diajamomirloý .
( b ) at the quarter-end the revaluation of a security shall be made on the basis of the net position resulting from the balance sheet and from the sales of the same security recorded in the off-balance-sheet accounts . The amount of the revaluation shall be equal to the difference between this net position valued at revaluation price and the same position valued at the average cost of the balance sheet position .
G kocirsijopoßgrg sot acoqarhÝmsoy vqeocqÜuot cßmesai le bÜrg sgm Ülerg silÞ sgy gleqolgmßay kÞngy sot ( sqÝvotra silÞ acoqÜy ) , emþ g diauoqÜ atsÞy Ýmamsi sgy aqvijÞy pqoherliajÞy silÞy amacmxqßfesai xy pqaclasopoighÝm jÝqdoy Þ xy pqaclasopoigheßra fglßa · d ) rsgm peqßpsxrg vqeocqÜuxm ejuqarlÝmxm re oqirlÝmo nÝmo mülirla , so lÝro jürsoy sgy jahaqÞy hÝrgy sot molßrlasoy dem epgqeÜfesai , eÜm g EJS diahÝsei Þdg hÝrg rso mülirla atsü .
The revaluation result shall be equal to the difference between the spot price and the average cost of the purchase commitments ; ( c ) the result of a forward sale shall be recorded in the financial year in which the commitment was undertaken .
EÜm so olükoco pot Ývei acoqarseß le pqoherliajÞ rtluxmßa eßmai ejuqarlÝmo re mülirla , rso opoßo g EJS dem diahÝsei hÝrg , le aposÝkerla ma jahßrsasai amacjaßa g acoqÜ sot rvesijoý molßrlasoy , euaqlüfomsai oi jamümey rvesijÜ le sgm acoqÜ nÝmxm molirlÜsxm , rýluxma le siy diasÜneiy sot Üqhqot 11 paqÜcqauoy 3 rsoiveßo d )· e ) oi pqoherliajÝy hÝreiy aposilþmsai lelomxlÝma , le bÜrg sgm pqoherliajÞ silÞ acoqÜy , cia sgm emapolÝmotra diÜqjeia sgy pqÜngy . Stvüm fglßa apü amapqoraqlocÞ rso sÝkoy sgy vqÞrexy eccqÜuesai re vqÝxrg sot kocaqiarloý aposekerlÜsxm vqÞrexy jai stvüm jÝqdoy apü amapqoraqlocÞ eccqÜuesai re pßrsxrg sot kocaqiarloý amapqoraqlocÞy .
This result shall be equal to the difference between the initial forward price and the average cost of the balance sheet position , or the average cost of the off-balance-sheet purchase commitments if the balance sheet position is insufficient , at the time of the sale . Article 18 Forward transactions in securities Forward transactions in securities may be accounted for in accordance with either of the following two methods : Method A : ( a ) forward transactions in securities shall be recorded in off-balance-sheet accounts from the trade date to the settlement date , at the forward price of the forward transaction ;
Lg pqaclasopoigheßrey fglßey pot amacmxqßfomsai rso kocaqiarlü aposekerlÜsxm vqÞrexy rso sÝkoy sgy vqÞrexy dem amsikocßfomsai Ýmamsi lg pqaclasopoighÝmsxm jeqdþm epülemxm vqÞrexm , ejsüy eÜm g pqÜng ejjahaqirseß pqüxqa Þ kÞnei .
( b ) the average cost of the holding of the traded security shall not be affected until settlement ; the profit and loss effects of forward sale transactions shall be calculated on the settlement date ;
a ) oi pqoherliajÝy pqÜneiy epß vqeocqÜuxm eccqÜuomsai re kocaqiarloýy ejsüy irokocirloý cia so diÜrsgla lesaný sgy gleqolgmßay rtmakkacÞy jai sgy gleqolgmßay diajamomirloý , le sgm pqoherliajÞ silÞ soty .
( c ) at the settlement date the off-balance-sheet accounts shall be reversed and the balance on the revaluation account  if any  shall be credited to the profit and loss account .
Oi eccqauÝy sxm kocaqiarlþm ejsüy irokocirloý amsikocßfomsai sgm gleqolgmßa sot diajamomirloý · b ) g amapqoraqlocÞ sgy anßay oqirlÝmot vqeocqÜuot rso sÝkoy sot sqilÞmot diemeqceßsai bÜrei sgy jahaqÞy hÝrgy pot pqojýpsei apü som irokocirlü jai apü siy pxkÞreiy sot idßot vqeocqÜuot , oi opoßey jasacqÜugjam rsoty kocaqiarloýy ejsüy irokocirloý .
The security purchased shall be accounted for using the spot price on the maturity date ( actual market price ) , while the difference with the original forward price shall be recognised as a realised profit or loss ; ( d ) in the case of securities denominated in a foreign currency , the average cost of the net currency position shall not be affected if the ECB already holds a position in that currency .
So porü sgy amapqoraqlocÞy iroýsai le sg diauoqÜ lesaný sgy jahaqÞy atsÞy hÝrgy , aposilþlemgy le sgm silÞ amapqoraqlocÞy , jai sgy ßdiay hÝrgy , aposilþlemgy le so lÝro jürsoy sgy hÝrgy sot irokocirloý .
If the bond purchased forward is denominated in a currency in which the ECB does not hold a position , so that it is necessary to purchase the relevant currency , the rules for the purchase of foreign currencies under Article 11 ( 3 )( d ) shall apply ;
Rso sÝkoy sot sqilÞmot oi pqoherliajÝy acoqÝy tpobÜkkomsai rsgm peqicqauülemg rso Üqhqo 7 diadijarßa amapqoraqlocÞy sgy anßay .
( e ) forward positions shall be valued on an isolated basis against the forward market price for the remaining duration of the transaction .
So aposÝkerla sgy amapqoraqlocÞy iroýsai le sg diauoqÜ lesaný sgy Ülergy silÞy jai sot lÝrot jürsoty sxm tpovqeþrexm acoqÜy · c ) so aposÝkerla oqirlÝmgy pqoherliajÞy pþkgrgy jasacqÜuesai rso oijomolijü Ýsoy , emsüy sot opoßot amekÞuhg g rvesijÞ tpovqÝxrg , jai iroýsai le sg diauoqÜ lesaný sgy aqvijÞy pqoherliajÞy silÞy jai sot lÝrot jürsoty sgy hÝrgy sot irokocirloý Þ , eÜm g hÝrg sot irokocirloý dem epaqjeß , sot lÝrot jürsoty sxm tpovqeþrexm acoqÜy ejsüy irokocirloý , jasÜ so vqümo sgy pþkgrgy .
A revaluation loss at the year-end shall be debited to the profit and loss account , and a revaluation profit shall be credited to the revaluation account . Unrealised losses recognised in the profit and loss account at the year-end shall not be reversed in subsequent years against unrealised profits unless the instrument is closed out or terminated .
JEUAKAIO V ESGRIOR DGLORIETOLEMOR IROKOCIRLOR JAI KOCAQIARLOR APOSEKERLASXM VQGREXR
CHAPTER V ANNUAL PUBLISHED BALANCE SHEET AND PROFIT AND LOSS ACCOUNT
¢ qhqo 19 LoquÝy eluÜmirgy 1 .
Article 19 Formats 1 .
G loquÞ eluÜmirgy sot dglorietülemot esÞriot irokocirloý sgy EJS barßfesai rsg loquÞ eluÜmirgy pot paqotriÜfesai rso paqÜqsgla III .
The format for the ECB 's published annual balance sheet shall follow the format in Annex III .
G loquÞ eluÜmirgy sot dglorietülemot kocaqiarloý aposekerlÜsxm vqÞrexy sgy EJS rtmÜdei pqoy ejeßmg pot paqotriÜfesai rso paqÜqsgla IV .
The format of the ECB 's published profit and loss account shall comply with Annex IV .
JEUAKAIO VI SEKIJER DIASANEIR
CHAPTER VI FINAL PROVISIONS
¢ qhqo 20 PaqacxcÞ , euaqlocÞ jai eqlgmeßa sxm jamümxm 1 .
Article 20 Development , application and interpretation of rules 1 .
G EpisqopÞ KocirsijÞy jai Molirlasijoý EirodÞlasoy ( EKME ) emeqceß xy so uüqotl sot ERJS cia sgm paqovÞ rtlbotkþm rso dioijgsijü rtlboýkio , lÝrx sgy ejsekersijÞy episqopÞy , rvesijÜ le sgm paqacxcÞ jai euaqlocÞ sxm jamümxm kocirsijÞy paqajokoýhgrgy sot ERJS .
The Accounting and Monetary Income Committee ( AMICO ) shall act as the ESCB forum for advising the Governing Council , via the Executive Board , on the development , application and implementation of the accounting rules of the ESCB .
Epßrglg Eugleqßda sgy EtqxpaújÞy ¸ mxrgy ¢ qhqo 22 SekijÝy diasÜneiy
Official Journal of the European Union Article 22 Final provisions 1 .
Cia sgm eqlgmeßa sgy paqoýray apüuargy kalbÜmomsai tpüwg so pqopaqarjetarsijü Ýqco , oi emaqlomirlÝmey bÜrei sot joimosijoý dijaßot kocirsijÝy aqvÝy jai sa cemijþy apodejsÜ diehmÞ kocirsijÜ pqüstpa .
In interpreting this Decision , account shall be taken of the preparatory work , the accounting principles harmonised by Community law and generally accepted international accounting standards .