natgillin/translations-raw huggingface dataset:
EÜm oqirlÝmo eßdoy kocirsijÞy amsilesþpirgy dem pqobkÝpesai rsgm paqoýra apüuarg jai ekkeßwei amsßhesgy apüuargy sot dioijgsijoý rtlbotkßot , g EJS ajokotheß sa diehmÞ kocirsijÜ pqüstpa pot eßmai rtmauÞ le siy dqarsgqiüsgsey jai soty kocaqiarloýy sgy EJS , rso bahlü pot dem pqorjqoýotm otrixdþy rsiy diasÜneiy sgy joimosijÞy kocirsijÞy moloherßay .
If a specific accounting treatment is not laid down in this Decision and in the absence of a decision to the contrary by the Governing Council , the ECB shall follow International Accounting Standards relevant to the activities and accounts of the ECB , in so far as these do not contradict in a material manner the European Community accounting legislation . Article 21 Repeal Decision ECB / 2000/16 is hereby repealed .
1 . G paqoýra apüuarg aqvßfei ma irvýei sgm 1g Iamotaqßot 2003 .
References to the repealed Decision shall be construed as references to this Decision . This Decision shall enter into force on 1 January 2003 .
Le sgm epiuýkang sxm diasÜnexm sgy pqogcoýlemgy paqacqÜuot , g paqoýra apüuarg stcvÜmei euaqlocÞy jai epß sgy jasÜqsirgy sot esÞriot irokocirloý sgy EJS sgy 31gy Dejelbqßot 2002 jai sot kocaqiarloý aposekerlÜsxm vqÞrexy sgy EJS cia sg vqÞrg pot kÞcei rsiy 31 Dejelbqßot 2002 .
Without prejudice to the previous paragraph , this Decision shall also apply to the drawing up of the annual balance sheet of the ECB as at 31 December 2002 and the profit and loss account of the ECB for the year ending 31 December 2002 .
G paqoýra apüuarg dglorieýesai rsgm Epßrglg Eugleqßda sgy EtqxpaújÞy ¸ mxrgy .
This Decision shall be published in the Official Journal of the European Union .
O pqüedqoy sgy EJS Willem F. DUISENBERG ¢ qhqo 21 JasÜqcgrg G apüuarg EJS / 2000/16 jasaqceßsai .
The President of the ECB Willem F. DUISENBERG
JÜhe amauoqÜ rsgm jasaqcoýlemg apüuarg hexqeßsai üsi cßmesai rsgm paqoýra apüuarg . L 58/46
L 58/46 EN
PAQAQSGLA I CKXRRAQIO Acoqaßa silÞ : silÞ pot dialoquþmesai re oqcamxlÝmg Þ lg oqcamxlÝmg acoqÜ , p.v. re vqglasirsÞqio Þ re acoqÜ ejsüy jýjkot rtmakkacþm , amsßrsoiva , ürom auoqÜ so vqtrü , sa vqglasodosijÜ lÝra re nÝmo mülirla Þ sa vqeücqaua , vxqßy ma peqikalbÜmesai rtmÞhxy re atsÞ dedotketlÝmoy Þ pqoenoukgsijüy süjoy .
ANNEX I GLOSSARY Amortisation shall mean the systematic reduction in the accounts of a premium / discount or of the value of assets over a period of time . Asset shall mean a resource controlled by the enterprise as a result of past events and from which future economic benefits are expected to flow to the enterprise .
AmsirsqepsÝa pqÜng : pqÜng le sgm opoßa g jemsqijÞ sqÜpefa acoqÜfei ( rtluxmßa epamapþkgrgy ) Þ pxkeß ( rtluxmßa epamacoqÜy ) rsoiveßa sot emeqcgsijoý bÜrei rtluxmßay epamacoqÜy Þ epamapþkgrgy Þ ejsekeß pirsodosijÝy pqÜneiy Ýmamsi aruÜkeiay .
Automated security lending programme ( ASLP ) shall mean a financial operation combining repo and reverse repo transactions where specific collateral is lent against general collateral .
ApohelasijÜ : derletülemo porü ej sxm diamelgsÝxm jeqdþm , so opoßo dem pqooqßfesai cia sgm jÜktwg rtcjejqilÝmgy tpovqÝxrgy , Ýjsajsot cecomüsoy Þ amalemülemgy leßxrgy sgy anßay sxm rsoiveßxm sot emeqcgsijoý pot eßmai cmxrsü üsi tpÜqvotm sgm gleqolgmßa sot irokocirloý . Apürberg : g emsüy dedolÝmgy vqomijÞy peqiüdot , rtrsglasijÞ leßxrg stvüm diauoqÜy tpÝq so Üqsio / diauoqÜy tpü so Üqsio Þ sgy anßay sxm rsoiveßxm sot emeqcgsijoý rsoty kocaqiarloýy .
As a result of these lending and borrowing transactions , income is generated through the different repo rates of the two transactions ( i.e. the margin received ) . The operation may be conducted under a principal-based programme i.e. the bank offering this programme is considered the final counterparty , or under an agency-based programme i.e. the bank offering this programme acts only as agent , and the final counterparty is the institution with which the security lending transactions are effectively conducted .
Diajamomirlüy : pqÜng g opoßa eketheqþmei apü tpovqeþreiy pot apoqqÝotm apü sg lesabßbarg jeuakaßxm Þ rsoiveßxm sot emeqcgsijoý lesaný dýo Þ peqirrosÝqxm rtlbakkolÝmxm .
Average cost shall mean the continued or weighted average method , by which the cost of every purchase is added to the existing book value to produce a new weighted average cost .
Rso pkaßrio sxm rtmakkacþm emsüy sot EtqxrtrsÞlasoy , o diajamomirlüy amauÝqesai rsgm enÜkeiwg sxm jahaqþm tpokoßpxm pot pqojýpsotm apü siy rtmakkacÝy emsüy sot EtqxrtrsÞlasoy jai pqoûpohÝsei sg lesabßbarg rsoiveßxm sot emeqcgsijoý .
Cash / settlement approach shall mean an accounting approach under which accounting events are recorded at the settlement date .
DiauoqÜ tpÝq so Üqsio : diauoqÜ lesaný sgy omolarsijÞy anßay jai sgy silÞy oqirlÝmot vqeocqÜuot , üsam g deýseqg eßmai twgküseqg apü sgm pqþsg .
Clean price shall mean transaction price excluding any rebate / accrued interest , but including transaction costs that form part of the price .
DiauoqÜ tpü so Üqsio : diauoqÜ amÜlera rsgm omolarsijÞ anßa jai rsgm silÞ oqirlÝmot vqeocqÜuot , üsam g deýseqg eßmai valgküseqg apü sgm pqþsg .
Discount shall mean the difference between the par value of a security and its price when such price is lower than par .
DiehmÞy aqihlüy amacmþqirgy vqeocqÜuxm ( ISIN ) : aqihlüy som opoßo ejdßdei g aqlüdia aqvÞ Ýjdorgy . Erxseqijüy bahlüy apüdorgy : amauÝqesai rso pqoenoukgsijü episüjio , jas » euaqlocÞ sot opoßot g kocirsijÞ anßa emüy vqeocqÜuot enirþmesai le sgm paqoýra anßa lekkomsijÞy saleiajÞy qoÞy .
Discount security shall mean an asset which does not pay coupon interest , and the return on which is achieved by capital appreciation because the asset is issued or bought at a discount . Equity instruments shall mean dividend bearing securities ( corporate shares , and securities evidencing an investment in an equity fund ) .
LÝrg acoqaßa silÞ : lÝro rgleßo lesaný sgy silÞy fÞsgrgy jai sgy silÞy pqoruoqÜy oqirlÝmot vqeocqÜuot , üpxy pqojýpsei le bÜrg sg dialüquxrg sxm silþm , epß rtmakkacþm pqaclasopoioýlemxm re jamomijÝy rtmhÞjey acoqÜy , apü amacmxqirlÝmoty barijoýy uoqeßy sgy acoqÜy Þ rso pkaßrio sgy keisotqcßay amacmxqirlÝmxm vqglasirsgqßxm aniþm · vqgrilopoießsai rsg diadijarßa amapqoraqlocÞy rso sÝkoy sgy vqÞrexy .
Forward rate agreement shall mean a contract in which two parties agree the interest rate to be paid on a notional deposit of a specified maturity on a specific future date . At the settlement date compensation has to be paid by one party to the other , depending on the difference between the contracted interest rate and the market rate on the settlement date .
LÝro episüjio sgy acoqÜy : episüjio pot g EJS euaqlüfei rsg diadijarßa amapqoraqlocÞy rso sÝkoy sgy vqÞrexy , üpxy dialoquþmesai rsiy 2.15 l.l. , rso pkaßrio sgy gleqÞriay diadijarßay rtmemmügrgy .
Forward transactions in securities shall mean over the counter contracts in which the purchase or sale of an interest rate instrument ( usually a bond or note ) is agreed on the contract date to be delivered at a future date , at a given price .
L 58/47
L 58/47
PqaclasopoighÝmsa jÝqdg / pqaclasopoigheßrey fglßey : jÝqdg / fglßey pot pqojýpsotm apü sg diauoqÜ lesaný sgy silÞy pþkgrgy oqirlÝmot rsoiveßot sot irokocirloý jai sot pqoraqlorlÝmot jürsoty sot .
Internal rate of return shall mean a rate at which the accounting value of a security is equal to the present value of the future cash flow .
Pqücqalla atsülasot dameirloý vqeocqÜuxm ( PADV ) : vqglasooijomolijÞ pqÜng , g opoßa rtmdtÜfei pqÜneiy epamacoqÜy jai pqÜneiy epamapþkgrgy , le paqovÞ eidijÞy Ýmamsi cemijÞy aruÜkeiay .
Market price shall mean the price that is quoted for a gold , foreign exchange or securities instrument usually excluding accrued or rebate interest either on an organised market e.g. stock exchange or a non-organised market e.g. over-the-counter market .
G pqÜng eßmai dtmasü ma diemeqceßsai rso pkaßrio pqocqÜllasoy Ülergy ejsÝkergy ( principalbased ) , üsam p.v. g sqÜpefa pot pqoruÝqei so em kücx pqücqalla hexqeßsai jai o sekijüy amsirtlbakkülemoy , Þ rso pkaßrio pqocqÜllasoy Ýllergy ejsÝkergy ( agency-based ) , üsam p.v. g sqÜpefa pot pqoruÝqei so em kücx pqücqalla emeqceß apkþy xy amsipqürxpoy , emþ sekijüy amsirtlbakkülemoy eßmai o oqcamirlüy le som opoßo diemeqcoýmsai rsgm pqÜng oi rtmakkacÝy dameirloý vqeocqÜuxm .
Mid-market price shall mean the mid-point between the bid price and the offer price for a security based on quotations for transactions of normal market size by recognised market-makers or recognised trading exchanges , which is used for the year-end revaluation procedure .
PqoherliajÝy pqÜneiy epß vqeocqÜuxm : rtlbÜreiy sgy enxvqglasirsgqiajÞy acoqÜy , bÜrei sxm opoßxm rtluxmeßsai sgm gleqolgmßa rýmawgy sgy rýlbargy g acoqÜ Þ pþkgrg vqglasodosijoý lÝrot ( rtmÞhxy olokücot Þ cqallasßot ) re lekkomsijÞ gleqolgmßa jai pqojahoqirlÝmg silÞ .
Mid-market rate shall mean the ECB daily concertation rates at 14.15 , which is used for the year-end revaluation procedure .
BÜrei sgy diauoqÜy lesaný sot rtluxmghÝmsoy episojßot jai sot episojßot sgy acoqÜy , üpxy atsü irvýei sgm gleqolgmßa sot diajamomirloý , oqirlÝmo ej sxm rtlbakkolÝmxm leqþm tpovqeoýsai re jasabokÞ apofglßxrgy pqoy so Ükko sgm gleqolgmßa sot diajamomirloý .
Reserves shall mean an amount set aside out of distributable profits , which is not intended to meet any specific liability , contingency or expected diminution in value of assets known to exist at the balance sheet date .
RsaheqÞ apürberg : g pqaclasopoioýlemg emsüy dedolÝmgy vqomijÞy peqiüdot apürberg , g opoßa pqordioqßfesai le diaßqerg sot jürsoty sot rsoiveßot sot emeqcgsijoý , leßom sgm ejsilþlemg tpokeillasijÞ anßa sot , le sgm ejsilþlemg xuÝkilg fxÞ sot pro rata temporis .
Revaluation accounts shall mean balance sheet accounts for registration of the difference in the value of an asset or liability between the adjusted cost of its acquisition and its valuation at an end-of-period market price , when the latter is higher than the former in case of assets , and when the latter is lower than the former in case of liabilities .
Rsoiveßo sot emeqcgsijoý : ekecvülemoy apü sgm epiveßqgrg püqoy , o opoßoy pqojýpsei apü paqekhümsa cecomüsa jai dtmÜlei sot opoßot amalÝmesai g eirqoÞ lekkomsijþm oijomolijþm ouekþm rsgm epiveßqgrg .
They include differences in both price quotation and / or market exchange rates .
Rsoiveßo sot pahgsijoý ( tpovqÝxrg ) : sqÝvotra tpovqÝxrg sgy epiveßqgrgy , g opoßa pqojýpsei apü paqekhümsa cecomüsa jai sgy opoßay o diajamomirlüy amalÝmesai ma pqojakÝrei ejqoÞ apü sgm epiveßqgrg püqxm pot elpeqiÝvotm oijomolijÜ ouÝkg .
A reverse sale and repurchase agreement ( reverse repo ) is a contract under which a holder of cash agrees to the purchase of an asset and , simultaneously , agrees to re-sell the asset for an agreed price on demand , or after a stated time , or in the event of a particular contingency .
Rtlbükaio lekkomsijÞy ejpkÞqxrgy episojßxm : pqoherliajÞ rýlbarg diapqaclaseýrilg rsg vqglasirsgqiajÞ acoqÜ .
Sometimes a repo transaction is agreed via a third party ( triparty repo ) .
Rtluxmßa epamapþkgrgy ( reverse repo ) : rýlbarg , bÜrei sgy opoßay o jÜsovoy lesqgsþm rtluxmeß ma acoqÜrei oqirlÝmo rsoiveßo sot emeqcgsijoý jai , satsüvqoma , rtluxmeß ma so epamapxkÞrei re pqojahoqirlÝmg silÞ , re pqþsg fÞsgrg Þ le sgm paqÝketrg oqirlÝmot vqomijoý diarsÞlasoy Þ le sgm epÝketrg rtcjejqilÝmot Ýjsajsot cecomüsoy . Emßose , oqirlÝmg rtluxmßa epamacoqÜy rtmÜpsesai lÝrx sqßsot ( « sqileqÞy rtluxmßa epamacoqÜy » ) .
Reverse transaction shall mean an operation whereby the central bank buys ( reverse repo ) or sells ( repo ) assets under a repurchase agreement or conducts credit operations against collateral .
RtmakkaclasijÜ diahÝrila : g jahaqÞ hÝrg rso amsßrsoivo mülirla . Cia soty rjopoýy sot paqümsoy oqirloý , sa eidijÜ sqabgjsijÜ dijaiþlasa ( ESD ) hexqoýmsai nevxqirsü mülirla .
Settlement shall mean an act that discharges obligations in respect of funds or assets transfers between two or more parties .
SaleiajÞ sajsopoßgrg : kocirsijÞ pqorÝccirg , bÜrei sgy opoßay sa kocirsijÜ cecomüsa jasacqÜuomsai sgm gleqolgmßa sot diajamomirloý .
In the context of intra-Eurosystem transactions , settlement refers to the elimination of the net balances arising from intra-Eurosystem transactions and requires the transfer of assets .
TARGET : Dietqxpaújü AtsolasopoiglÝmo Rýrsgla Saveßay LesauoqÜy Jeuakaßxm re RtmevÞ Vqümo , aposekoýlemo apü so Rýrsgla Diajamomirloý re RtmevÞ Vqümo ( RDRV ) jÜhe EhmJS , apü so Lgvamirlü Pkgqxlþm sgy EJS jai apü so Lgvamirlü Diarýmdergy . SilÞ rtmakkacÞy : silÞ pot rtluxmeßsai jasÜ sg rýmawg oqirlÝmgy rýlbargy lesaný sxm rtlbakkolÝmxm leqþm .
Settlement date shall mean the date on which the final and irrevocable transfer of value has been recorded in the books of the relevant settlement institution . The timing of the settlement can be immediate ( real-time ) , same day ( end-of-day ) or an agreed date after the date on which the commitment has been entered into .
Vqeücqauo tpü so Üqsio : lg sojouüqo rsoiveßo sot emeqcgsijoý , g apüdorg sot opoßot enaruakßfesai le amasßlgrg sot jeuakaßot kücx sgy Ýjdorgy Þ acoqÜy sot em kücx rsoiveßot tpü so Üqsio .
Straight line depreciation / amortisation shall mean that depreciation / amortisation over a given period is determined by dividing the cost of the asset , less its estimated residual value , by the estimated useful life of the asset pro rata temporis .
PAQAQSGLA II RTMHERG JAI JAMOMER APOSILGRGR SOT IROKOCIRLOT Rgleßxrg : G aqßhlgrg amauÝqesai rsg loquÞ eluÜmirgy sot irokocirloý , üpxy paqotriÜfesai rso paqÜqsgla III .
ANNEX II COMPOSITION AND VALUATION RULES FOR THE BALANCE SHEET Note : The numbering relates to the balance sheet format given in Annex III .
EMEQCGSIJO Rsoiveßo irokocirloý Sanimülgrg sot peqievolÝmot sxm rsoiveßxm sot irokocirloý AqvÞ aposßlgrgy
ASSETS Balance sheet item Categorisation of contents of balance sheet items Valuation principle
¢ tkoy vqtrüy , üpxy tpükoipa re kocaqiarloýy jasahÝrexm re vqtrü ( cemijoß kocaqiarloß lesÜkkot ) , pqoherliajÝy jasahÝreiy jai apaisÞreiy re vqtrü pot pqojýpsotm apü siy ajükothey rtmakkacÝy : rtmakkacÝy amabÜhlirgy Þ tpobÜhlirgy jai pqÜneiy amsakkacÞy bÜrei sot süpot uýkangy Þ sgy jahaqüsgsay sot vqtroý , üpot amÜlera rsgm paqÜdorg jai sgm paqakabÞ paqelbÜkkomsai peqirrüseqey eqcÜriley glÝqey ApaisÞreiy re rtmÜkkacla Ýmamsi amsirtlbakkolÝmxm , lg jasoßjxm fþmgy etqþ ( rtlpeqikalbamolÝmxm sxm diehmþm jai tpeqehmijþm oqcamirlþm jai sxm jemsqijþm sqapefþm ejsüy fþmgy etqþ ) a ) SqabgjsijÜ dijaiþlasa rso pkaßrio sot apohelasijoý leqidßot ( jahaqÜ ) Ehmijü leqßdio leßom sa tpükoipa re etqþ pot diahÝsei so DMS ( o kocaqiarlüy aqih .
Non-physical gold , such as balances in gold sight accounts ( unallocated accounts ) , term deposits and claims to receive gold arising from the following transactions : upgrading or downgrading transactions and gold location or purity swaps where there is a difference of more than one business day between release and receipt Claims on counterparties resident outside the euro area ( including international and supranational institutions and central banks outside the euro area ) denominated in foreign currency ( a ) Drawing rights within the reserve tranche ( net ) National quota minus balances in euro at the disposal of the IMF .
2 sot DMS kocaqiarlüy re etqþ cia dioijgsijÝy dapÜmey ) ha lpoqoýre ma rtlpeqikalbÜmesai re atsÞ sg hÝrg Þ rso rsoiveßo « Tpovqeþreiy re etqþ Ýmamsi lg jasoßjxm fþmgy etqþ » ) EidijÜ sqabgjsijÜ dijaiþlasa DiahÝrila eidijþm sqabgjsijþm dijaixlÜsxm ( ajahÜqirsa )
( The No 2 account of the IMF ( euro account for administrative expenses ) could be included in this position or under the item  Liabilities to non-euro area residents denominated in euro ) ( b ) Special drawing rights Holdings of special drawing rights ( gross )
ApaisÞreiy re rtmÜkkacla Ýmamsi lg jasoßjxm fþmgy etqþ ApaisÞreiy Ýmamsi sot DMS
Claim on non-euro area residents denominated in foreign currency Receivables from the IMF
a ) SqabgjsijÜ dijaiþlasa rso pkaßrio sot apohelasijoý leqidßot ( jahaqÜ ) OmolarsijÞ anßa , lesasqopÞ le sgm acoqaßa rtmakkaclasijÞ irosilßa sot sÝkoty vqÞrexy b ) EidijÜ sqabgjsijÜ dijaiþlasa OmolarsijÞ anßa , lesasqopÞ le sgm acoqaßa rtmakkaclasijÞ irosilßa sot sÝkoty vqÞrexy c ) KoipÝy apaisÞreiy OmolarsijÞ anßa , lesasqopÞ le sgm acoqaßa rtmakkaclasijÞ irosilßa sot sÝkoty vqÞrexy a ) JasahÝreiy re sqÜpefey ejsüy fþmgy etqþ OmolarsijÞ anßa , lesasqopÞ le sgm acoqaßa rtmakkaclasijÞ irosilßa sot sÝkoty vqÞrexy b ) Vqeücqaua ( diapqaclaseýrila ) Acoqaßa silÞ jai acoqaßa rtmakkaclasijÞ irosilßa sot sÝkoty vqÞrexy c ) DÜmeia JasahÝreiy rsgm omolarsijÞ anßa jai lg diapqaclaseýrila vqeücqaua rso jürsoy , lesasqopÞ aluüseqxm le sgm acoqaßa rtmakkaclasijÞ irosilßa sot sÝkoty vqÞrexy
( a ) Drawing rights within the reserve tranche ( net ) Nominal value , translation at the year-end foreign exchange market rate ( b ) Special drawing rights Nominal value , translation at the year-end foreign exchange market rate ( c ) Other claims Nominal value , translation at the year-end foreign exchange market rate ( a ) Balances with banks outside the euro area Nominal value , translation at the year-end foreign exchange market rate ( b ) Securities ( marketable ) Market price and foreign exchange market rate at year-end ( c ) External loans Deposits at nominal value , non-marketable securities at cost ;
KoipÝy apaisÞreiy CemijÝy Rtluxmßey Dameirloý ( CRD ) , dÜmeia bÜrei eidijþm rtluxmiþm dameirloý , jasahÝreiy rso pkaßrio sgy EmirvtlÝmgy Dietjüktmrgy DiaqhqxsijÞy PqoraqlocÞy ( EDDP ) JasahÝreiy re sqÜpefey ejsüy fþmgy etqþ Sqevoýlemoi kocaqiarloß , jasahÝreiy pqoherlßay , sqapefijÜ dÜmeia liay glÝqay , rtluxmßey epamapþkgrgy 2.2 .
both translated at the year-end foreign exchange market rate ( c ) Other claims General arrangements to borrow ( GAB ) , loans under special borrowing arrangements , deposits within the framework of the Poverty Reduction and Growth Facility ( PRGF ) 2.2 .
b ) Vqeücqaua ( ejsüy sxm lesovþm , rtllesovþm jai Ükkxm vqeocqÜuxm pot elpßpsotm rso rsoiveßo sot emeqcgsijoý « KoipÜ vqglasooijomolijÜ rsoiveßa emeqcgsijoý » ) ejsüy fþmgy etqþ Diapqaclaseýrila cqallÜsia jai olükoca , rtmakkaclasijÝy , olükoca lgdemijoý sojoleqidßot , sßskoi vqglasacoqÜy , pot Ývotm ejdoheß apü lg jasoßjoty fþmgy etqþ DÜmeia ( jasahÝreiy ) DÜmeia pqoy lg jasoßjoty fþmgy etqþ jai lg diapqaclaseýrila vqeücqaua ( ejsüy sxm lesovþm , rtllesovþm jai Ükkxm vqeocqÜuxm pot elpßpsotm rso rsoiveßot sot emeqcgsijoý « KoipÜ vqglasooijomolijÜ rsoiveßa emeqcgsijoý » ) pot Ývotm ejdoheß apü lg jasoßjoty fþmgy etqþ
Balances with banks and security investments , external loans and other external assets ( a ) Balances with banks outside the euro area Current accounts , fixed-term deposits , day-to-day money , reverse repo transactions ( b ) Security investments ( other than equity shares , participations and other securities under asset item  Other financial assets ) outside the euro area Marketable notes and bonds , bills , zero bonds , money market paper , all issued by non-euro area residents ( c ) External loans ( deposits ) Loans to and non-marketable securities ( other than equity shares , participations and other securities under asset item  Other financial assets ) issued by non-euro area residents
EL Rsoiveßo irokocirloý
EN Balance sheet item
Epßrglg Eugleqßda sgy EtqxpaújÞy ¸ mxrgy Sanimülgrg sot peqievolÝmot sxm rsoiveßxm sot irokocirloý AqvÞ aposßlgrgy
Official Journal of the European Union Categorisation of contents of balance sheet items Valuation principle
d )
( d ) Other external assets Non-euro area banknotes and coins
KoipÜ rsoiveßa emeqcgsijoý SqapefocqallÜsia jai jÝqlasa ejsüy fþmgy etqþ
( d ) Other external assets Nominal value , translation at the year-end foreign exchange market rate
d ) KoipÜ rsoiveßa emeqcgsijoý OmolarsijÞ anßa , lesasqopÞ le sgm acoqaßa rtmakkaclasijÞ irosilßa sot sÝkoty vqÞrexy a ) Vqeücqaua ( diapqaclaseýrila ) Acoqaßa silÞ jai acoqaßa rtmakkaclasijÞ irosilßa sot sÝkoty vqÞrexy b ) KoipÝy apaisÞreiy JasahÝreiy rsgm omolarsijÞ anßa jai lg diapqaclaseýrila vqeücqaua rso jürsoy , lesasqopÞ aluüseqxm le sgm acoqaßa rtmakkaclasijÞ irosilßa sot sÝkoty vqÞrexy
( a ) Securities Marketable notes and bonds , bills , zero bonds , money market paper ( other than equity shares , participations and other securities under asset item  Other financial assets ) ( a ) Securities ( marketable ) Market price and foreign exchange market rate at year-end
Vqeücqaua Diapqaclaseýrila cqallÜsia jai olükoca , rtmakkaclasijÝy , olükoca lgdemijoý sojoleqidßot , sßskoi vqglasacoqÜy ( ejsüy sxm lesovþm , rtllesovþm jai Ükkxm vqeocqÜuxm pot elpßpsotm rso rsoiveßo sot emeqcgsijoý « KoipÜ vqglasooijomolijÜ rsoiveßa emeqcgsijoý » ) KoipÝy apaisÞreiy Lg diapqaclaseýrila vqeücqaua ( ejsüy sxm lesovþm , rtllesovþm jai Ükkxm vqeocqÜuxm pot elpßpsotm rso rsoiveßo sot emeqcgsijoý « KoipÜ vqglasooijomolijÜ rsoiveßa emeqcgsijoý » ) , dÜmeia , jasahÝreiy , rtluxmßey epamapþkgrgy , diÜuoqey dameiodosijÝy pqÜneiy b )
( b ) Other claims Non-marketable securities ( other than equity shares , participations and other securities under asset item  Other financial assets ) , loans , deposits , reverse repo transactions , sundry lending ( b ) Other claims Deposits at nominal value , non-marketable securities at cost , both translated at the year-end foreign exchange market rate
ApaisÞreiy re etqþ Ýmamsi lg jasoßjxm fþmgy etqþ JasahÝreiy re sqÜpefey , vqeücqaua jai dÜmeia a ) JasahÝreiy re sqÜpefey ejsüy fþmgy etqþ Sqevoýlemoi kocaqiarloß , jasahÝreiy pqoherlßay , sqapefijÜ dÜmeia lßay glÝqay , rtluxmßey epamapþkgrgy rtmdeülemey le sg diaveßqirg vqeocqÜuxm re etqþ Vqeücqaua ( ejsüy sxm lesovþm , rtllesovþm jai Ükkxm vqeocqÜuxm pot elpßpsotm rso rsoiveßo sot emeqcgsijoý « KoipÜ vqglasooijomolijÜ rsoiveßa emeqcgsijoý » ) ejsüy fþmgy etqþ Diapqaclaseýrila cqallÜsia jai olükoca , rtmakkaclasijÝy , olükoca lgdemijoý sojoleqidßot , sßskoi vqglasacoqÜy , pot Ývotm ejdoheß apü lg jasoßjoty fþmgy etqþ DÜmeia ejsüy fþmgy etqþ DÜmeia pqoy lg jasoßjoty fþmgy etqþ jai lg diapqaclaseýrila vqeücqaua pot Ývotm ejdoheß apü lg jasoßjoty fþmgy etqþ a ) JasahÝreiy re sqÜpefey ejsüy fþmgy etqþ OmolarsijÞ anßa
( a ) Balances with banks outside the euro area Current accounts , fixed-term deposits , day-to-day money , reverse repo transactions in connection with the management of securities denominated in euro ( a ) Balances with banks outside the euro area Nominal value
4.1 . b )
( b ) Security investments ( other than equity shares , participations and other securities under asset item  Other financial assets ) outside the euro area Marketable notes and bonds , bills , zero bonds , money market paper , all issued by non-euro area residents
b ) Diapqaclaseýrila vqeücqaua Acoqaßa silÞ sÝkoty vqÞrexy
( b ) Marketable securities Market price at year-end
c )
( c ) Loans outside the euro area Loans to and non-marketable securities issued by non-euro area residents
c ) DÜmeia ejsüy fþmgy etqþ JasahÝreiy rsgm omolarsijÞ anßa , lg diapqaclaseýrila vqeücqaua rso jürsoy d ) Vqeücqaua ejdohÝmsa apü uoqeßy ejsüy fþmgy etqþ Acoqaßa silÞ sot sÝkoty vqÞrexy OmolarsijÞ anßa
( c ) Loans outside the euro area Deposits at nominal value , non-marketable securities at cost ( d ) Securities issued by entities outside the euro area Securities issued by supranational or international organisations e.g. the EIB , irrespective of their geographical location
d ) Vqeücqaua ejdohÝmsa apü uoqeßy ejsüy fþmgy etqþ Vqeücqaua ejdohÝmsa apü tpeqehmijoýy Þ diehmeßy oqcamirloýy , p.v. apü sgm ESE , amenÜqsgsa apü som süpo ecjasÜrsarÞy soty
( d ) Securities issued by entities outside the euro area Market price at year-end
ApaisÞreiy pot apoqqÝotm apü pirsxsijÝy dietjokýmreiy rso pkaßrio sot LRI II DÜmeia re etqþ pqoy pirsxsijÜ idqýlasa fþmgy etqþ , rvesifülema le pqÜneiy molirlasijÞy pokisijÞy
Claims arising from the credit facility under ERM II
DameiodosijÝy pqÜneiy rýluxma le soty üqoty sot LRI II
Lending according to the conditions of ERM II Nominal value