natgillin/translations-raw huggingface dataset:
Sßskoi , ejsüy apü lesovÝy , aqvijÞy diÜqjeiay Ýxy jai emüy Ýsoty  diapqaclaseýrila vqeücqaua ( pot sejlgqiþmomsai Þ üvi le Ýccqaua ) , aqvijÞy diÜqjeiay Ýxy jai emüy Ýsoty  diapqaclaseýrila dÜmeia aqvijÞy diÜqjeiay Ýxy jai emüy Ýsoty , sa opoßa Ývotm amadiaqhqxheß re lecÜko aqihlü pamoloiüstpxm eccqÜuxm jai aposekoým amsijeßlemo rtmakkacþm re detseqocemeßy acoqÝy  vqÝoy leixlÝmgy enaruÜkirgy le sg loquÞ vqeocqÜuxm , aqvijÞy diÜqjeiay Ýxy jai emüy Ýsoty
Securities other than shares of up to and including one year 's original maturity  Holdings of negotiable debt securities ( evidenced or not by documents ) of original maturity of up to and including one year  Negotiable loans of original maturity of up to and including one year that are restructured into a large number of identical documents and that are traded on secondary markets  Subordinated debt in the form of debt securities of original maturity of up to and including one year
L 333/29
L 333/29
Sßskoi , ejsüy apü lesovÝy , aqvijÞy diÜqjeiay Ümx sot emüy Ýsoty Ýxy jai dýo esþm
Securities other than shares of over one year and up to and including two years » original maturity
 Diapqaclaseýrila vqeücqaua ( pot sejlgqiþmomsai Þ üvi le Ýccqaua ) , aqvijÞy diÜqjeiay Ümx sot emüy Ýsoty Ýxy jai dýo esþm  Diapqaclaseýrila dÜmeia aqvijÞy diÜqjeiay Ümx sot emüy Ýsoty jai Ýxy dýo esþm , sa opoßa Ývotm amadiaqhqxheß re lecÜko aqihlü pamoloiüstpxm eccqÜuxm jai aposekoým amsijeßlemo rtmakkacþm re detseqocemeßy acoqÝy  VqÝoy leixlÝmgy enaruÜkirgy le sg loquÞ vqeocqÜuxm , aqvijÞy diÜqjeiay Ümx sot emüy Ýsoty Ýxy jai dýo esþm
 Holdings of negotiable debt securities ( evidenced or not by documents ) of over one year and up to and including two years » original maturity  Negotiable loans of over one year and up to and including two years » original maturity that are restructured into a large number of identical documents and that are traded on secondary markets  Subordinated debt in the form of debt securities of over one year and up to and including two years » original maturity
Sßskoi , ejsüy apü lesovÝy , aqvijÞy diÜqjeiay Ümx sxm dýo esþm
Securities other than shares of over two years » original maturity
 Diapqaclaseýrila vqeücqaua ( pot sejlgqiþmomsai Þ üvi le Ýccqaua ) , aqvijÞy diÜqjeiay Ümx sxm dýo esþm  Diapqaclaseýrila dÜmeia aqvijÞy diÜqjeiay Ümx sxm dýo esþm , sa opoßa Ývotm amadiaqhqxheß re lecÜko aqihlü pamoloiüstpxm eccqÜuxm jai aposekoým amsijeßlemo rtmakkacþm re detseqocemeßy acoqÝy  VqÝoy leixlÝmgy enaruÜkirgy le sg loquÞ vqeocqÜuxm , aqvijÞy diÜqjeiay Ümx sxm dýo esþm
 Holdings of negotiable debt securities ( evidenced or not by documents ) of original maturity over two years  Negotiable loans of over two years » original maturity that are restructured into a large number of identical documents and that are traded on secondary markets  Subordinated debt in the form of debt securities of original maturity over two years
Leqßdia aloibaßxm jeuakaßxm vqglasacoqÜy
Money / market fund shares / units
So em kücx rsoiveßo sot emeqcgsijoý peqikalbÜmei sßskoty leqidßxm pot ejdßdomsai apü AJVA .
This asset item includes holdings of shares / units issued by MMFs .
Sa AJVA aposekoým oqcamirloýy rtkkocijþm epemdýrexm , oi sßskoi leqidßxm sxm opoßxm aposekoým rsemÜ tpojasÜrsasa sxm jasahÝrexm apü Üpowg qetrsüsgsay , jai oi opoßoi jasÜ bÜrg epemdýotm re lÝra vqglasacoqÜy Þ / jai re sßskoty leqidßxm AJVA Þ / jai re koipÜ lesabibÜrila vqeücqaua le emapolÝmotra diÜqjeia Ýxy jai emüy Ýsoty Þ / jai re sqapefijÝy jasahÝreiy Þ / jai oi opoßoi epidiþjotm apodüreiy pot pqoreccßfotm sa episüjia sxm lÝrxm vqglasacoqÜy ( bkÝpe epßrgy jasgcoqßey 5 jai 10 ) .
MMFs are collective investment undertakings the shares / units of which are , in terms of liquidity , close substitutes for deposits , and which primarily invest in money market instruments and / or in MMF shares / units and / or in other transferable debt instruments with a residual maturity of up to and including one year , and / or in bank deposits , and / or which pursue a rate of return that approaches the interest rates of money market instruments ( see also categories 5 and 10 ) 5 .
Sßskoi pot emrxlasþmotm dijaiþlasa idiojsgrßay epß esaiqeiþm Þ oiomeß esaiqeiþm .
Holdings of securities which represent property rights in corporations or quasi-corporations .
Oi em kücx sßskoi paqÝvotm cemijÜ rsoty jolirsÝy soty dijaßxla apükgwgy leqidßot apü sa jÝqdg sxm esaiqeiþm Þ oiomeß esaiqeiþm jai apü sa ßdia jeuÜkaiÜ soty re peqßpsxrg qetrsopoßgrgy .
These securities generally entitle the holders to a share in the profits of corporations or quasi-corporations and to a share in their own funds in the event of liquidation .
Rsgm jasgcoqßa atsÞ peqikalbÜmomsai oi sßskoi leqidßxm aloibaßxm jeuakaßxm ( ejsüy apü soty sßskoty leqidßxm AJVA ) Cia soty rjopoýy sot rtrsÞlasoy paqovÞy rsoiveßxm , g jasgcoqßa atsÞ peqikalbÜmei lg vqglasooijomolijÜ rsoiveßa emeqcgsijoý , emrþlasa Þ Ütka , sa opoßa pqooqßfomsai ma vqgrilopoighoým jas » epamÜkgwg cia diÜrsgla lecakýseqo sot emüy Ýsoty apü lomÜdey paqovÞy rsoiveßxm .
For the purposes of the reporting scheme , this consists of non-financial assets , tangible or intangible , which are intended to be used repeatedly for more than one year by reporting agents . They include land and buildings occupied by the MFIs , as well as equipment , software and other infrastructure .
PeqikalbÜmotm sa cÞpeda jai jsßqia pot jasakalbÜmotm sa MVI , jahþy jai enopkirlü , kocirlijü jai Ükkg tpodolÞ .
Fixed financial assets are not recorded here but instead under  loans / securities other than shares / shares and other equity , according to the type of instrument 7 .
Sa pÜcia vqglasooijomolijÜ rsoiveßa sot emeqcgsijoý dem jasacqÜuomsai rsgm paqoýra jasgcoqßa akkÜ xy « dÜmeia » / « sßskoi ejsüy apü lesovÝy » / « lesovÝy jai koipÝy rtllesovÝy » , amÜkoca le som sýpo sot lÝrot Sa « koipÜ rsoiveßa emeqcgsijoý » aposekoým so tpokeipülemo rsoiveßo sot emeqcgsijoý rjÝkoty sgy kocirsijÞy jasÜrsargy , oqßfomsai de xy « rsoiveßa emeqcgsijoý pot dem peqikalbÜmomsai re Ükko rgleßo » So rsoiveßo atsü eßmai dtmasü ma peqikalbÜmei :  ajahÜqirsey hÝreiy vqglasooijomolijþm paqacþcxm le hesijÞ acoqaßa anßa Cia rsasirsijoýy rjopoýy , rsgm jasgcoqßa atsÞ peqikalbÜmomsai sa vqglasooijomolijÜ paqÜcxca lÝra pot jasacqÜuomsai xy rsoiveßa sot irokocirloý  ajahÜqirsa porÜ eirpqajsÝa re rvÝrg le ejjqelÞ rsoiveßa Sa ejjqelÞ rsoiveßa rtmirsoým tpükoipa sot emeqcgsijoý , sa opoßa jasacqÜuomsai rsg kocirsijÞ jasÜrsarg sxm MVI jai sa opoßa , am jai dem eccqÜuomsai rso ümola pekasþm , rvesßfomsai le jeuÜkaia atsþm ( p.v. jeuÜkaia pot dem Ývotm ajülg epemdtheß , lesaueqheß Þ diajamomirseß )  ajahÜqirsa porÜ eirpqajsÝa re rvÝrg le rsoiveßa lesabasijþm kocaqiarlþm Sa rsoiveßa lesabasijþm kocaqiarlþm amsipqorxpeýotm ameßrpqajsa lesaný MVI jeuÜkaia ( pot rtmÞhxy amÞjotm re pekÜsey ) .
Remaining assets The item  remaining assets  is regarded as the residual item on the asset side of the balance sheet , defined as  assets not included elsewhere  This item may include :  financial derivative positions with gross positive market values For statistical purposes , financial derivative instruments that are subject to on-balance-sheet recording are included here  gross amounts receivable in respect of suspense items Suspense items are asset balances held in the MFI balance sheet which are not booked in the name of customers but which nevertheless relate to customers » funds ( e.g. funds that are awaiting investment , transfer or settlement )  gross amounts receivable in respect of transit items Transit items represent funds ( usually belonging to customers ) that are in the course of being transmitted between MFIs .
Sa em kücx rsoiveßa peqikalbÜmotm episacÝy jai Ükkey loquÝy pkgqxlÞy pot Ývotm aporsakeß re Ükka MVI pqoy eßrpqang
Items include cheques and other forms of payment that have been sent for collection to other MFIs
KoipÜ rsoiveßa emeqcgsijoý L 333/30
L 333/30 EN Category
 eirpqajsÝoty dedotketlÝmoty süjoty dameßxm Oi dedotketlÝmoi süjoi dameßxm auoqoým süjoty pot , am jai eßmai eirpqajsÝoi jasÜ sgm gleqolgmßa amauoqÜy sxm rsoiveßxm sgy kocirsijÞy jasÜrsargy , amalÝmesai ma eirpqavhoým re lekkomsijÞ gleqolgmßa ( dgkadÞ , re vqümo lesacemÝrseqo sgy paqapÜmx gleqolgmßay amauoqÜy rsoiveßxm ) .
 accrued interest receivable on loans Accrued interest on loans refers to interest that is receivable on the balance sheet reporting date , but which is not due to be received until a future date ( i.e. until after that reporting date ) . Accrued interest on loans is to be classified on a gross basis under the category  remaining assets .
Oi dedotketlÝmoi süjoi dameßxm pqÝpei ma jasavxqoýmsai rsgm jasgcoqßa « koipÜ rsoiveßa emeqcgsijoý » , re ajahÜqirsg bÜrg . Oi dedotketlÝmoi süjoi pqÝpei ma enaiqoýmsai apü so oijeßo dÜmeio , so opoßo ha pqÝpei ma aposilÜsai rsgm omolarsijÞ anßa sot amenüukgsot poroý jasÜ sgm gleqolgmßa amauoqÜy sxm rsoiveßxm  eirpqajsÝa leqßrlasa  eirpqajsÝa porÜ pot dem rvesßfomsai le sgm jýqia dqarsgqiüsgsa sxm MVI  so amsirsÜhlirla , rso emeqcgsijü , sxm jeqlÜsxm pot ejdßdomsai apü so jqÜsoy ( lümo cia siy kocirsijÝy jasarsÜreiy sxm EhmJS )  Apü so rsoiveßo « koipÜ rsoiveßa emeqcgsijoý » eßmai dtmasü ma enaiqoýmsai vqglasodosijÜ lÝra sa opoßa kalbÜmotm sg loquÞ vqglasooijomolijþm rsoiveßxm sot emeqcgsijoý ( peqikalbÜmomsai rsa Ükka rsoiveßa sgy kocirsijÞy jasÜrsargy ) , oqirlÝma vqglasodosijÜ lÝra sa opoßa dem kalbÜmotm sg loquÞ vqglasooijomolijþm rsoiveßxm sot emeqcgsijoý , üpxy ecctÞreiy , tpovqeþreiy , dÜmeia tpü diaveßqirg sqßsxm jai dÜmeia cia kocaqiarlü sqßsxm ( jasacqÜuomsai ejsüy irokocirloý ) , jai lg vqglasooijomolijÜ rsoiveßa sot emeqcgsijoý , üpxy cÞpeda jai elpoqeýlasa ( peqikalbÜmomsai rsa « PÜcia rsoiveßa emeqcgsijoý » ) JASGCOQIER PAHGSIJOT Jasgcoqßa PeqicqauÞ jýqixm vaqajsgqirsijþm
Accrued interest is to be excluded from the loan to which it relates , which should be valued at the nominal amount outstanding on the reporting date  dividends to be received  amounts receivable not related to the main MFI business  asset counterpart to coins issued by the State ( NCBs » balance sheets only )   Remaining assets  may exclude financial instruments that take the form of financial assets ( included within the other balance sheet items ) , certain financial instruments that do not take the form of financial assets , such as guarantees , commitments , administered and trust loans ( recorded off-balance sheet ) , and non-financial assets , such as land and commodities ( included within  fixed assets ) LIABILITY CATEGORIES Category Description of main features
G jasgcoqßa atsÞ tpovqeþrexm ( « mülirla re jtjkouoqßa » ) oqßfesai xy « sqapefocqallÜsia jai jÝqlasa pot bqßrjomsai re jtjkouoqßa jai sa opoßa vqgrilopoioýmsai cemijÜ cia sgm pqaclasopoßgrg pkgqxlþm » .
Currency in circulation The liability category  currency in circulation  is defined as  banknotes and coins in circulation that are commonly used to make payments .
Rsgm jasgcoqßa atsÞ peqikalbÜmomsai sqapefocqallÜsia pot ejdßdotm g EJS jai oi EhmJS .
This category includes banknotes issued by the ECB and the NCBs .
Sa jÝqlasa re jtjkouoqßa dem aposekoým tpovqÝxrg sxm MVI rsa rtllesÝvomsa jqÜsg lÝkg , akkÜ tpovqÝxrg sgy jemsqijÞy dioßjgrgy .
Coins in circulation are not a liability of MFIs in the participating Member States , but a liability of the central government .
Emsoýsoiy , sa jÝqlasa aposekoým lÝqoy sxm molirlasijþm lecehþm jai , jasÜ rtmhÞjg , g em kücx tpovqÝxrg pqÝpei ma eccqÜuesai rsgm jasgcoqßa « mülirla re jtjkouoqßa » .
However , coins are part of the monetary aggregates and , by convention , this liability is to be entered under the category  currency in circulation .
So amsirsÜhlirla sgy tpovqÝxrgy atsÞy pqÝpei ma peqikalbÜmesai rsa « koipÜ rsoiveßa emeqcgsijoý » PorÜ pot oi lomÜdey paqovÞy rsoiveßxm oueßkotm re pirsxsÝy , ejsüy apü ejeßma pot pqojýpsotm apü sgm Ýjdorg diapqaclaseýrilxm sßskxm .
The counterpart to this liability is to be included within  remaining assets  Amounts owed to creditors by reporting agents , other than those arising from the issue of negotiable securities .
Cia soty rjopoýy sot rtrsÞlasoy paqovÞy rsoiveßxm , g jasgcoqßa atsÞ amakýesai re jasahÝreiy lßay glÝqay , jasahÝreiy pqoherlßay , jasahÝreiy tpü pqoeidopoßgrg jai rtluxmßey epamacoqÜy Oi « jasahÝreiy » jakýpsotm epßrgy sa « dÜmeia » xy tpovqeþreiy sxm MVI .
For the purposes of the reporting scheme , this category is broken down into overnight deposits , deposits with agreed maturity , deposits redeemable at notice and repurchase agreements  Deposits  also cover  loans  as liabilities of MFIs .
Apü emmoiokocijÞ Üpowg sa dÜmeia amsipqorxpeýotm porÜ sa opoßa kalbÜmotm sa MVI jai sa opoßa dem eßmai diaqhqxlÝma le sg loquÞ jasahÝrexm .
In conceptual terms , loans represent amounts received by MFIs that are not structured in the form of  deposits .
So ERK 95 diajqßmei lesaný dameßxm jai jasahÝrexm , bÜrei sot rtlbakkülemot pot kalbÜmei sgm pqxsobotkßa ( eÜm atsüy eßmai o dameiokÞpsgy , pqüjeisai cia dÜmeio , eÜm ülxy eßmai o dameiodüsgy , pqüjeisai cia jasÜherg ) , paqüko pot rsgm pqÜng g rglarßa sgy diÜjqirgy atsÞy poijßkkei amÜkoca le sgm ehmijÞ vqglasopirsxsijÞ diÜqhqxrg .
The ESA 95 distinguishes between  loans  and  deposits  on the basis of the party that takes the initiative ( if this is the borrower , then it constitutes a loan , but if this is the lender , then it constitutes a deposit ) , although in practice the relevance of this distinction will vary according to the national financial structure .
Rsa pkaßria sot rtrsÞlasoy paqovÞy rsoiveßxm , sa dÜmeia dem kocßfomsai xy vxqirsÞ jasgcoqßa sot pahgsijoý rjÝkoty sgy kocirsijÞy jasÜrsargy .
Within the reporting scheme ,  loans  are not recognised as a separate category on the liabilities side of the balance sheet .
AmsihÝsxy , sa tpükoipa pot kocßfomsai xy dÜmeia pqÝpei ma sanimoloýmsai adiajqßsxy rso rsoiveßo « tpovqeþreiy apü jasahÝreiy » , ejsüy eÜm amsipqorxpeýomsai apü diapqaclaseýrila lÝra  g qýhlirg atsÞ ethtcqallßfesai pqoy som paqapÜmx oqirlü sxm « Tpovqeþrexm apü jasahÝreiy » .
Instead , balances that are considered as  loans  are to be classified indistinguishably under the item  deposit liabilities , unless they are represented by negotiable instruments .
Sa dÜmeia pqoy MVI pot sanimoloýmsai xy « tpovqeþreiy apü jasahÝreiy » pqÝpei ma amakýomsai le bÜrg siy apaisÞreiy sot rtrsÞlasoy paqovÞy rsoiveßxm ( dgkadÞ , jasÜ solÝa , lÝro , mülirla jai diÜqjeia ) Sa lg diapqaclaseýrila vqeücqaua pot ejdßdomsai apü lomÜdey paqovÞy rsoiveßxm pqÝpei , cemijÜ , ma sanimoloýmsai xy « tpovqeþreiy apü jasahÝreiy » .
This is in line with the definition of  deposit liabilities  above . Loans to MFIs that are classified as  deposit liabilities  are to be broken down in accordance with the requirements of the reporting scheme ( i.e. by sector , instrument , currency and maturity ) Non-negotiable debt instruments issued by reporting agents are generally to be classified as  deposit liabilities .
Sa lÝra emdÝvesai ma amauÝqomsai xy « lg diapqaclaseýrila » , le sgm Ýmmoia üsi tußrsamsai peqioqirloß xy pqoy sg lesabßbarg sgy jasÜ mülo jtqiüsgsÜy soty · atsü rglaßmei üsi dem eßmai elpoqeýrila Þ üsi , am jai diapqaclaseýrila , eßmai adýmaso ma aposekÝrotm amsijeßlemo rtmakkacþm ejsüy oqcamxlÝmxm acoqþm .
Instruments may be referred to as being  non-negotiable  in the sense that there are restrictions on the transfer of legal ownership of the instrument that means that they cannot be marketed or , although technically negotiable , they cannot be traded owing to the absence of an organised market .
Lg diapqaclaseýrila lÝra , sa opoßa ejdßdomsai apü lomÜdey paqovÞy rsoiveßxm jai em rtmeveßa jahßrsamsai diapqaclaseýrila jai lpoqoým ma aposekoým amsijeßlemo rtmakkacþm rsiy detseqocemeßy acoqÝy , ha pqÝpei ma epamajasgcoqiopoioýmsai xy « vqeücqaua »
Non-negotiable instruments issued by reporting agents that subsequently become negotiable and that can be traded on secondary markets should be reclassified as  debt securities 
L 333/31
L 333/31
Sa peqihþqia pot jasasßhemsai rso pkaßrio rtlbÜrexm paqacþcxm ha pqÝpei ma sanimoloýmsai xy « Tpovqeþreiy apü jasahÝreiy » , üsam rtmßrsamsai re lesqgsÜ pot Ývotm jasaseheß xy aruÜkeia re MVI , jahþy jai üsam paqalÝmotm rsgm jtqiüsgsa sot jasahÝsg jai epirsqÝuomsai re atsüm le so « jkeßrilo » ( kÞng ) sgy rýlbargy Le bÜrg sgm sqÝvotra pqajsijÞ sgy acoqÜy pqoseßmesai ajülg g sanimülgrg sxm peqihxqßxm , sa opoßa kalbÜmotm oi lomÜdey paqovÞy rsoiveßxm , tpü siy « Tpovqeþreiy apü jasahÝreiy » , rsgm Ýjsarg pot sa MVI kalbÜmotm jeuÜkaia pot lpoqoým ma diahÝrotm ekeýheqa cia peqaisÝqx dameiodüsgrg .
Margin deposits ( margins ) made under derivative contracts should be classified as  deposit liabilities , where they represent cash collateral deposited with MFIs and where they remain in the ownership of the depositor and are repayable to the depositor when the contract is closed out . On the basis of current market practice , it is also suggested that margins received by the reporting agent should only be classified as  deposit liabilities  to the extent that the MFI is provided with funds that are freely available for on-lending .
¼ sam lÝqoy sxm peqihxqßxm pot kalbÜmei Ýma MVI pqÝpei ma lesabibarseß re jÜpoiom Ükko rtllesÝvomsa rsgm acoqÜ paqacþcxm ( p.v. re Ýma cqaueßo rtlwguirloý ) , lümo so lÝqoy so opoßo paqalÝmei rsg diÜherg sot MVI ha pqÝpei , jas » aqvÞm , ma sanimoleßsai xy « Tpovqeþreiy apü jasahÝreiy » EmdÝvesai , kücx sgy peqipkojüsgsay sxm sqevotrþm pqajsijþm sgy acoqÜy , ma dtrveqaßmesai o pqordioqirlüy sxm peqihxqßxm pot pqÝpei pqaclasijÜ ma apopkgqxhoým  dedolÝmot üsi rsom ßdio kocaqiarlü jasavxqoýmsai diÜuoqoi sýpoi peqihxqßxm adiajqßsxy  jahþy jai sxm peqihxqßxm ejeßmxm , sa opoßa enaruakßfotm rsa MVI püqoty cia peqaisÝqx dameiodosijÝy pqÜneiy .
Where a part of the margin received by the MFI has to be passed to another derivatives market participant ( e.g. the clearing house ) , only that part which remains at the disposal of the MFI should in principle be classified as  deposit liabilities . The complexities of current market practice may make it difficult to identify those margins that are truly repayable , because different types of margin are placed indistinguishably within the same account , or those margins that provide the MFI with resources for on-lending .
Rsiy peqipsþreiy atsÝy eßmai apodejsÞ g sanimülgrg sxm em kücx peqihxqßxm tpü siy « koipÝy tpovqeþreiy » Þ siy « tpovqeþreiy apü jasahÝreiy » , rýluxma le sgm ehmijÞ pqajsijÞ « DerletlÝma tpükoipa kocaqiarlþm pot rtmdÝomsai , p.v. , le rtlbÜreiy vqglasodosijÞy lßrhxrgy » sanimoloýmsai xy tpovqeþreiy apü jasahÝreiy tpü sa rsoiveßa « jasahÝreiy pqoherlßay » Þ « jasahÝreiy tpü pqoeidopoßgrg » , amÜkoca le sg diÜqjeia / soty üqoty sgy tpojeßlemgy rýlbargy Sa jeuÜkaia ( jasahÝreiy ) pot kalbÜmomsai cia kocaqiarlü sqßsxm dem jasacqÜuomsai rsg rsasirsijÞ kocirsijÞ jasÜrsarg sxm MVI ( bkÝpe jasgcoqßa 2 , pqoy « dÜmeia cia kocaqiarlü sqßsxm » )
In these cases , it is acceptable to classify these margins under  remaining liabilities  or as  deposit liabilities , according to national practice  earmarked balances related to e.g. leasing contracts  are classified as deposit liabilities under  deposits with agreed maturity  or  deposits redeemable at notice  depending on the maturity / provisions of the underlying contract Funds ( deposits ) received on a trust basis shall not be recorded on the MFI statistical balance sheet ( see  loans granted on a trust basis  under category 2 )
JasahÝreiy lßay glÝqay
Overnight deposits
JasahÝreiy lesasqÝwiley re lesqgsÜ Þ / jai lesabibÜriley re opoiadÞpose rsiclÞ , jas » aßsgrg sot dijaioývot , le episacÞ , sqapefijÞ emsokÞ , eccqauÞ vqÝxrgy Þ paqüloia lÝra , vxqßy idiaßseqg jahtrsÝqgrg , peqioqirloýy Þ jtqþreiy .
Deposits which are convertible into currency and / or which are transferable on demand by cheque , banker 's order , debit entry or similar means , without significant delay , restriction or penalty .
Re atsü so rsoiveßo peqikalbÜmomsai sa tpükoipa kocaqiarlþm pot amsipqorxpeýotm pqopkgqxlÝma porÜ rso pkaßrio sot gkejsqomijoý vqÞlasoy , eßse le sg loquÞ gkejsqomijoý vqÞlasoy « tkijÞy bÜrgy » ( p.v. pqopkgqxlÝmey jÜqsey ) eßse le sg loquÞ gkejsqomijoý vqÞlasoy « kocirlijÞy bÜrgy » , so opoßo ejdßdesai apü MVI .
Balances representing prepaid amounts in the context of electronic money , either in the form of  hardware based  e-money ( e.g. prepaid cards ) or  software based  e-money , issued by MFIs , are included under this item .
Re atsü so rsoiveßo dem peqikalbÜmomsai lg lesabibÜriley jasahÝreiy , g amÜkgwg sxm opoßxm eßmai sevmijÜ dtmasÞ jasaßsgrg sot dijaioývot , akkÜ tpüjeisai re idiaßseqey jtqþreiy  tpükoipa kocaqiarlþm ( sojouüqa Þ lg ) pot eßmai lesabibÜrila le episacÞ , sqapefijÞ emsokÞ , eccqauÞ vqÝxrgy Þ paqüloia lÝra , vxqßy idiaßseqey jtqþreiy Þ peqioqirloýy  tpükoipa kocaqiarlþm ( sojouüqa Þ lg ) pot eßmai Ülera lesasqÝwila re lesqgsÜ jas » aßsgrg sot dijaioývot Þ Ýxy so pÝqay sxm eqcariþm sgy glÝqay pot Ýpesai sgy jasÜhergy , vxqßy idiaßseqey jtqþreiy Þ peqioqirloýy  tpükoipa kocaqiarlþm ( sojouüqa Þ lg ) pot amsipqorxpeýotm pqopkgqxlÝma porÜ rso pkaßrio sot gkejsqomijoý vqÞlasoy « tkijÞy bÜrgy » Þ « kocirlijÞy bÜrgy » ( p.v. pqopkgqxlÝmey jÜqsey )  dÜmeia pot pqÝpei ma apopkgqxhoým Ýxy so pÝqay sxm eqcariþm sgy glÝqay pot Ýpesai sgy voqÞcgrÞy soty
This item excludes non-transferable deposits which are technically withdrawable on demand but which are subject to significant penalties :  balances ( interest-bearing or not ) which are transferable by cheque , banker 's order , debit entry or the like , without any significant penalty or restriction  balances ( interest-bearing or not ) which are immediately convertible into currency on demand or by close of business on the day following that on which the deposit was made , without any significant penalty or restriction , but which are not transferable  balances ( interest-bearing or not ) representing prepaid amounts in the context of  hardware-based  or  software-based  e-money ( e.g. prepaid cards )  loans to be repaid by close of business on the day following that on which the loan was granted
Lg lesabibÜriley jasahÝreiy , oi opoßey dem eßmai dtmasü ma lesasqapoým re lesqgsÜ pqim apü sg kÞng rtluxmglÝmgy pqoherlßay Þ oi opoßey eßmai dtmasü ma lesasqapoým re lesqgsÜ pqim apü sg kÞng sgy em kücx pqoherlßay , lümom euürom epibkgheß rsom jasahÝsg jÜpoio eßdoy jýqxrgy .
Deposits with agreed maturity Non-transferable deposits which cannot be converted into currency before an agreed fixed term or that can only be converted into currency before that agreed term provided that the holder is charged some kind of penalty .
Rso rsoiveßo atsü peqikalbÜmomsai epßrgy oi dioijgsijÜ qthlifülemey jasahÝreiy salietsgqßot , epß sxm opoßxm dem stcvÜmei euaqlocÞy so jqisÞqio sgy diÜqjeiay ( apü Üpowg pqoherlßay , sanimoloýmsai rsgm jasgcoqßa « Ümx sxm dýo esþm » ) .
This item also includes administratively regulated savings deposits where the maturity related criterion is not relevant ( classified in the maturity band  over two years ) .
Sa vqglasooijomolijÜ pqoúümsa pot peqiÝvotm qÞsqey « roll-over » pqÝpei ma sanimoloýmsai le bÜrg sg rtmsolüseqg pqoherlßa kÞngy .
Financial products with roll-over provisions must be classified according to the earliest maturity .
Paqüko pot oi jasahÝreiy pqoherlßay emdÝvesai ma vaqajsgqßfomsai apü sg dtmasüsgsa pqüxqgy amÜkgwgy jasüpim pqogcoýlemgy eidopoßgrgy Þ pqüxqgy amÜkgwgy re opoiadÞpose rsiclÞ jas » aßsgrg sot dijaioývot jai le euaqlocÞ oqirlÝmxm jtqþrexm , sa vaqajsgqirsijÜ atsÜ dem kocßfomsai jqßrila cia soty rjopoýy sgy sanimülgrgy
Although deposits with agreed maturity may feature the possibility of earlier redemption after prior notification , or may be redeemable on demand subject to certain penalties , these features are not considered to be relevant for classification purposes
L 333/32
L 333/32
9.2 a. JasahÝreiy pqoherlßay Ýxy jai emüy Ýsoty
9.2 a. Deposits of up to and including one year 's agreed maturity