natgillin/translations-raw huggingface dataset:
Oi ajükothoi eidijoß jamümey irvýotm cia so vqtrü jai so rtmÜkkacla : a ) oi rtmakkacÝy re nÝmo mülirla , oi opoßey dem rtmepÜcomsai lesabokÞ sxm diaherßlxm sot molßrlasoy atsoý , lesasqÝpomsai re etqþ le bÜrg sg rtmakkaclasijÞ irosilßa sgy gleqolgmßay rýmawgy sgy rýlbargy Þ sgy gleqolgmßay diajamomirloý jai dem epgqeÜfotm so jürsoy acoqÜy sxm diaherßlxm sot rtcjejqilÝmot molßrlasoy · b ) oi rtmakkacÝy re nÝmo mülirla , oi opoßey rtmepÜcomsai lesabokÞ sxm diaherßlxm sot molßrlasoy atsoý , lesasqÝpomsai re etqþ le bÜrg sg rtmakkaclasijÞ irosilßa sgy gleqolgmßay rýmawgy sgy rýlbargy Þ sgy gleqolgmßay diajamomirloý · c ) oi pqaclasijÝy saleiajÝy eirpqÜneiy jai pkgqxlÝy aposilþmsai rsg lÝrg acoqaßa rtmakkaclasijÞ irosilßa , sgm glÝqa sot diajamomirloý · d ) oi jahaqÝy acoqÝy molirlÜsxm jai vqtroý pot pqaclasopoioýmsai rsg diÜqjeia sgy glÝqay pqorsßhemsai , le so lÝro jürsoy sxm acoqþm sgy glÝqay cia jÜhe mülirla jai cia so vqtrü , rsa diahÝrila sgy pqogcoýlemgy glÝqay , paqÜcomsay lia mÝa rsahlirlÝmg lÝrg irosilßa / silÞ vqtroý .
The following special rules shall apply to gold and foreign exchange : ( 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 ; ( b ) transactions in foreign currency which entail a change in the holding of that currency shall be translated into euro at the exchange rate of the contract or settlement date ;
Rsgm peqßpsxrg jahaqþm pxkÞrexm , o tpokocirlüy sot pqaclasopoighÝmsoy jÝqdoty Þ sgy pqaclasopoigheßray fglßay barßfesai rso lÝro jürsoy sot amsßrsoivot molßrlasoy Þ sxm diaherßlxm vqtroý sgy pqogcoýlemgy glÝqay , Ýsri þrse so lÝro jürsoy ma paqalÝmei alesÜbkgso .
( c ) actual cash receipts and payments shall be translated at the mid-market exchange rate on the day on which settlement occurs ; ( 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 .
Oi diauoqÝy rsg lÝrg irosilßa / silÞ vqtroý lesaný sxm eirqoþm jai sxm ejqoþm pot rgleiþhgjam rsg diÜqjeia sgy glÝqay Ývotm epßrgy xy aposÝkerla pqaclasopoighÝmsa jÝqdg Þ fglßey .
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 .
Re peqßpsxrg aqmgsijÞy hÝrgy xy pqoy nÝmo mülirla Þ vqtrü , g pqoamaueqheßra pqorÝccirg amsirsqÝuesai .
Differences in the average rate / gold price between inflows and outflows made during the day shall also result in realised gains or losses .
EpolÝmxy , so lÝro jürsoy sgy hÝrgy sot pahgsijoý epgqeÜfesai apü siy jahaqÝy pxkÞreiy , emþ oi jahaqÝy acoqÝy leiþmotm sg hÝrg rsgm tpÜqvotra rsahlirlÝmg lÝrg irosilßa / silÞ vqtroý ·
Where a liability situation exists in respect of a foreign currency or gold position , the reverse treatment shall apply to the abovementioned approach . 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 ;
¢ qhqo 11 Cemijoß jamümey 1 .
Article 11 General rules 1 .
Oi pqoherliajÝy pqÜneiy rtmakkÜclasoy , sa pqoherliajÜ rjÝkg sxm pqÜnexm amsakkacÞy molirlÜsxm jai Ükkey pqÜneiy pot rtmepÜcomsai amsakkacÞ emüy molßrlasoy Ýmamsi Ükkot re lekkomsijÞ gleqolgmßa peqikalbÜmomsai rsgm jahaqÞ rtmakkaclasijÞ hÝrg , pqojeilÝmot ma tpokocirsoým sa jÝqdg jai oi fglßey re rtmÜkkacla .
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 pqÜneiy amsakkacÞy episojßxm , sa rtlbükaia lekkomsijÞy ejpkÞqxrgy , oi pqoherliajÝy rtluxmßey episojßxm jai Ükkey pqÜneiy epß episojßxm jasacqÜuomsai jai amapqoraqlüfomsai jasÜ rsoiveßo .
Interest rate swaps , futures , forward rate agreements and other interest rate instruments shall be accounted for and revalued on an item-by-item basis .
Oi pqÜneiy atsÝy amsilesxpßfomsai xy nevxqirsÜ rsoiveßa re rvÝrg le sa rsoiveßa emsüy irokocirloý .
These instruments shall be treated as being separate from on-balance-sheet items .
G kocirsijopoßgrg jai o veiqirlüy sxm jeqdþm jai fgliþm pot apoqqÝotm apü pqÜneiy ejsüy irokocirloý pqaclasopoioýmsai le sqüpo üloio le som ajokothoýlemo epß sxm pqÜnexm emsüy irokocirloý .
Profits and losses arising from off-balance-sheet instruments shall be recognised and treated in a similar manner to on-balance-sheet instruments .
¢ qhqo 12 PqoherliajÝy pqÜneiy rtmakkÜclasoy 1 .
Article 12 Foreign exchange forward transactions 1 .
Oi pqoherliajÝy acoqÝy jai pxkÞreiy jasavxqoýmsai re kocaqiarloýy ejsüy irokocirloý , cia so diÜrsgla pot ejseßmesai apü sgm gleqolgmßa sgy rtmakkacÞy Ýxy sgm gleqolgmßa sot diajamomirloý , le sgm Ülerg irosilßa sgy pqoherliajÞy pqÜngy .
Forward purchases and sales shall be recognised in off-balance-sheet accounts from the trade date to the settlement date at the spot rate of the forward transaction .
Sa jÝqdg jai oi fglßey epß sxm pxkÞrexm tpokocßfomsai bÜrei sot lÝrot jürsoty sgy rtmakkaclasijÞy hÝrgy jasÜ sgm gleqolgmßa rýmawgy sgy rýlbargy ( rtm dýo Þ sqeiy eqcÜriley glÝqey ) , rýluxma le sgm gleqÞria diadijarßa rtlwguirloý cia siy acoqÝy jai siy pxkÞreiy .
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 so Üqhqo 9 paqÜcqauoy 1 .
Gains and losses shall be considered to be unrealised until the settlement date and shall be treated in accordance with Article 9.1 .
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 the 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 epgqeÜfesai apü pqoherliajÝy acoqÝy , apü sgm gleqolgmßa rtmakkacÞy rtm 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 emdevolÝmxy pqojýpsotm emsüy sgy hÝrgy emüy lelomxlÝmot 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 .
Epßrglg Eugleqßda sxm Etqxpaújþm JoimosÞsxm ¢ qhqo 13
Official Journal of the European Communities Article 13
PqÜneiy amsakkacÞy molirlÜsxm 1 .
Foreign exchange swaps 1 .
Jahþy oi pxkÞreiy jasavxqoýmsai le sgm Ülerg irosilßa sgy rtmakkacÞy , dem pqojýpsotm jÝqdg Þ fglßey .
Sale transactions shall be recognised at the spot rate of the transaction , therefore no gains and losses will arise .
JasÜ sgm gleqolgmßa diajamomirloý , oi eccqauÝy ejsüy irokocirloý amsikocßfomsai .
At the settlement date the off-balance-sheet accounts shall be reversed .
So lÝro jürsoy sgy rtmakkaclasijÞy hÝrgy dem lesabÜkkesai .
The average cost of the foreign currency position shall not change .
¢ qhqo 14 Rtlbükaia lekkomsijÞy ejpkÞqxrgy episojßxm 1 .
Article 14 Interest rate futures 1 .
EÜm g jasÜherg cßmei le sg loquÞ vqeocqÜuxm , paqalÝmei alesÜbkgso rsom irokocirlü .
If deposited in the form of securities , it shall remain unchanged in the balance sheet .
G ßdia diadijarßa euaqlüfesai jasÜ sgm glÝqa jkeirßlasoy sgy amoivsÞy hÝrgy .
The same procedure shall be applied on the closing day of the open position .
EÜm pqaclasopoigheß paqÜdorg , g eccqauÞ sgy acoqÜy Þ sgy pþkgrgy cßmesai le sgm acoqaßa silÞ .
If delivery does take place , the purchase or sale entry shall be made at market price .
aposekerlÜsxm vqÞrexy , sa porÜ de atsÜ eccqÜuomsai re pßrsxrg kocaqiarloý sot pahgsijoý ( koipÝy tpovqeþreiy ) .
amounts shall be credited to a liability account ( other liabilities ) .
¢ qhqo 15 PqÜneiy amsakkacÞy episojßxm 1 .
Article 15 Interest rate swaps 1 .
¢ qhqo 16 PqoherliajÝy rtluxmßey episojßxm 1 .
Article 16 Forward rate agreements 1 .
G apofglßxrg pot Ýmay rtlbakkülemoy tpovqeoýsai ma jasabÜkei rsom Ükko jasÜ sgm gleqolgmßa diajamomirloý eccqÜuesai rso kocaqiarlü aposekerlÜsxm vqÞrexy jasÜ sgm gleqolgmßa sot diajamomirloý .
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 . Payments shall not be recorded on an accruals basis .
Oi pkgqxlÝy apofgliþrexm dem jasacqÜuomsai bÜrei sgy aqvÞy sgy pqaclasopoiÞrexy sxm erüdxm / enüdxm . 3 .
3 . 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 .
Oi pqoherliajÝy rtluxmßey episojßxm re nÝmo mülirla epgqeÜfotm so lÝro jürsoy sgy amsßrsoivgy rtmakkaclasijÞy hÝrgy rsgm jasabokÞ sgy apofglßxrgy .
The compensation payment shall be translated into euro at the spot rate on the settlement date . A payment balance leading to an inflow shall affect the average cost of the currency when the payment is due .
G apofglßxrg lesasqÝpesai re etqþ le bÜrg sgm Ülerg rtmakkaclasijÞ irosilßa jasÜ sgm gleqolgmßa diajamomirloý .
An inflow of foreign currency shall have an effect on the average cost of this currency position on the close-out date .
¸ ma tpükoipo pkgqxlÞy pot odgceß re eirqoÞ epgqeÜfei so lÝro jürsoy sot molßrlasoy jasÜ sgm gleqolgmßa rsgm opoßa jahßrsasai oueikülemg g pkgqxlÞ .
Owing to daily revaluation , the profits and losses shall be entered in defined separate accounts . A separate account on the assets side shall represent a loss and a separate account on the liabilities side shall represent a profit .
L 33/6 EL
Unrealised losses shall be debited to the profit and loss account and such L 33/6
Epßrglg Eugleqßda sxm Etqxpaújþm JoimosÞsxm LÝhodoy B :
EN Official Journal of the European Communities Method B :
Oi lg pqaclasopoigheßrey fglßey pot Ývotm lesaueqheß rso kocaqiarlü aposekerlÜsxm vqÞrexy rso sÝkoy sgy vqÞrgy 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 .
Oi aloibÝy 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 17 PqoherliajÝy pqÜneiy re vqeücqaua G kocirsijopoßgrg sxm pqoherliajþm pqÜnexm re vqeücqaua eßmai dtmasü ma pqaclasopoigheß rýluxma le lßa apü siy dýo ajükothey lehüdoty : LÝhodoy A : a ) oi pqoherliajÝy pqÜneiy re vqeücqaua jasacqÜuomsai re kocaqiarloýy ejsüy irokocirloý apü sgm gleqolgmßa rýmawgy sgy rtmakkacÞy Ýxy sgm gleqolgmßa diajamomirloý , le sgm pqoherliajÞ silÞ sgy pqoherliajÞy pqÜngy · b ) so lÝro jürsoy sot vqeocqÜuot pot aposekeß amsijeßlemo rtmakkacÞy dem epgqeÜfesai Ýxy so diajamomirlü · sa jÝqdg jai oi fglßey pot apoqqÝotm apü siy pqoherliajÝy pqÜneiy pþkgrgy tpokocßfomsai jasÜ sgm gleqolgmßa diajamomirloý · c ) jasÜ sgm gleqolgmßa diajamomirloý , oi eccqauÝy sxm kocaqiarlþm ejsüy irokocirloý amsikocßfomsai jai so tpükoipo sot kocaqiarloý amapqoraqlocÞy  eÜm tpÜqvei  eccqÜuesai re pßrsxrg sot kocaqiarloý aposekerlÜsxm vqÞrexy .
( 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 .
So vqeücqauo pot aposÝkere amsijeßlemo acoqÜy jasacqÜuesai le sgm Ülerg silÞ jasÜ sgm gleqolgmßa kÞngy ( sqÝvotra silÞ acoqÜy ) , emþ g diauoqÜ Ýmamsi sgy aqvijÞy pqoherliajÞy silÞy kocßfesai xy pqaclasopoighÝm jÝqdoy Þ xy pqaclasopoigheßra fglßa · d ) rsgm peqßpsxrg vqeocqÜuxm pot ejuqÜfomsai re nÝmo mülirla , so lÝro jürsoy sgy jahaqÞy rtmakkaclasijÞy hÝrgy dem epgqeÜfesai , eÜm g EJS diahÝsei Þdg hÝrg rso mülirla atsü .
At the quarter-end , forward purchases shall be subject to the revaluation process described in Article 7 . The revaluation result shall be equal to the difference between the spot price and the average cost of the purchase commitments ;
EÜm g olokocßa pot Ývei acoqarseß le pqoherliajÞ rtluxmßa ejuqÜfesai re mülirla , rso opoßo g EJS dem diahÝsei hÝrg jai so opoßo , jasÜ rtmÝpeia , pqÝpei ma acoqarseß , irvýotm oi jamümey rvesijÜ le sgm acoqÜ nÝmxm molirlÜsxm , rýluxma le so Üqhqo 10 paqÜcqauoy 3 rsoiveßo d )· e ) oi pqoherliajÝy hÝreiy aposilþmsai lelomxlÝma le sgm pqoherliajÞ silÞ acoqÜy , cia sgm emapolÝmotra diÜqjeia sgy pqÜngy .
( c ) the result of a forward sale shall be recorded in the financial year in which the commitment was undertaken . 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 not sufficient ) at the time of the sale .
Lßa fglßa apü amapqoraqlocÞ rso sÝkoy sgy vqÞrgy eccqÜuesai re vqÝxrg sot kocaqiarloý aposekerlÜsxm vqÞrexy jai Ýma jÝqdoy apü amapqoraqlocÞ eccqÜuesai re pßrsxrg sot kocaqiarloý amapqoraqlocÞy . Oi lg pqaclasopoigheßrey fglßey pot Ývotm amacmxqirseß rso kocaqiarlü aposekerlÜsxm vqÞrexy rso sÝkoy sgy vqÞrgy dem amsikocßfomsai Ýmamsi lg pqaclasopoighÝmsxm jeqdþm epülemxm vqÞrexm , ejsüy eÜm g pqÜng ejjahaqirseß pqim apü sgm gleqolgmßa paqÜdorgy Þ kÞnei .
CHAPTER V ANNUAL PUBLISHED BALANCE SHEET AND PROFIT AND LOSS ACCOUNT Article 17 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 ;
a ) oi pqoherliajÝy pqÜneiy re vqeücqaua jasacqÜuomsai re kocaqiarloýy ejsüy irokocirloý apü sgm gleqolgmßa rýmawgy sgy rtmakkacÞy Ýxy sgm gleqolgmßa diajamomirloý , le sgm pqoherliajÞ silÞ sgy pqoherliajÞy pqÜngy .
( 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 ;
JasÜ sgm gleqolgmßa diajamomirloý , oi eccqauÝy sxm kocaqiarlþm ejsüy irokocirloý amsikocßfomsai · b ) rso sÝkoy sot sqilÞmot , g amapqoraqlocÞ sgy anßay emüy vqeocqÜuot diemeqceßsai bÜrei sgy jahaqÞy hÝrgy pot pqojýpsei apü som irokocirlü jai apü siy pxkÞreiy sot ßdiot vqeocqÜuot , oi opoßey jasacqÜugjam rsoty kocaqiarloýy ejsüy irokocirloý .
( 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 . The security purchased shall be accounted for using the spot price on the maturity date ( actual market price ) , while the difference vis-à-vis the original forward price is recognised as a realised profit or loss ;
So porü sgy amapqoraqlocÞy iroýsai le sg diauoqÜ lesaný sgy jahaqÞy atsÞy hÝrgy , pot aposilÜsai rsgm silÞ amapqoraqlocÞy , jai sgy ßdiay hÝrgy , pot aposilÜsai rso lÝro jürsoy sgy hÝrgy sot irokocirloý .
( 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 .
Rso sÝkoy sot sqilÞmot , oi pqoherliajÝy acoqÝy tpobÜkkomsai rsg diadijarßa amapqoraqlocÞy pot peqicqÜuesai rso Üqhqo 7 . So aposÝkerla sgy amapqoraqlocÞy iroýsai le sg diauoqÜ lesaný sgy Ülergy silÞy jai sot lÝrot jürsoty sxm tpovqeþrexm acoqÜy · c ) so aposÝkerla lßay pqoherliajÞy pþkgrgy jasacqÜuesai rso oijomolijü Ýsoy emsüy sot opoßot amekÞuhg g tpovqÝxrg .
If the bond purchased forward is denominated in a currency in which the ECB does not hold a position , so that the relevant currency has to be bought , the rules for the purchase of foreign currencies under Article 10 ( 3 )( d ) shall apply ; ( e ) forward positions shall be valued on an isolated basis against the forward market price for the remaining duration of the transaction .
Atsü so aposÝkerla iroýsai le sg diauoqÜ lesaný sgy aqvijÞy pqoherliajÞy silÞy jai sot lÝrot jürsoty sgy hÝrgy sot irokocirloý ( Þ sot lÝrot jürsoty sxm tpovqeþrexm acoqÜy ejsüy irokocirloý , eÜm g hÝrg sot irokocirloý dem epaqjeß ) jasÜ so vqümo sgy pþkgrgy . JEUAKAIO V ESGRIOR DGLORIETOLEMOR IROKOCIRLOR JAI KOCAQIARLOR APOSEKERLASXM VQGREXR
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 .
¢ qhqo 18 LoquÝy eluÜmirgy 1 .
Article 18 Formats 1 .
G loquÞ eluÜmirgy sot dglorietülemot esÞriot irokocirloý sgy EJS jahoqßfesai rso paqÜqsgla III .
The format for the ECB 's published annual balance sheet is laid down in Annex III .
G loquÞ eluÜmirgy sot dglorietülemot kocaqiarloý aposekerlÜsxm vqÞrexy sgy EJS jahoqßfesai rso paqÜqsgla IV .
The format of the ECB 's published profit and loss account is laid down in Annex IV .
¢ qhqo 19 PaqacxcÞ , euaqlocÞ jai eqlgmeßa sxm jamümxm 1 .
Article 19 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 , dialÝrot 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 and application of the accounting rules of the ESCB .
Epßrglg Eugleqßda sxm Etqxpaújþm JoimosÞsxm ¢ qhqo 20
Official Journal of the European Communities Article 20
Lesabasijoß jamümey ¼ ka sa rsoiveßa sot emeqcgsijoý jai sot pahgsijoý rso jkeßrilo sxm eqcariþm sgy 31gy Dejelbqßot 1998 amapqoraqlüfomsai sgm 1g Iamotaqßot 1999 .
Transitory rules All assets and liabilities as at the close of business on 31 December 1998 shall be revalued on 1 January 1999 .
Oi acoqaßey silÝy jai irosilßey pot euaqlüfei g EJS rsoty emaqjsÞqioty irokocirloýy sgm 1g Iamotaqßot 1999 aposekoým so mÝo lÝro jürsoy jasÜ sgm Ýmaqng sgy lesabasijÞy peqiüdot .
The market prices and rates applied by the ECB in the opening balance sheets on 1 January 1999 shall be the new average cost at the start of the transitional period .
¢ qhqo 21 SekijÝy diasÜneiy G paqoýra apüuarg aqvßfei ma irvýei , le sgm paqoýra sqopopoiglÝmg loquÞ sgy , sgm 1g Iamotaqßot 2001 .
Article 21 Final provisions This Decision in the present amended version shall enter into force on 1 January 2001 .
Xrsüro , oi pqo -
However , the revised formats
bkepülemey rsiy diasÜneiy sgy amahexqglÝmey loquÝy eluÜmirgy euaqlüfomsai epßrgy rsgm jasÜqsirg sot esÞriot irokocirloý sgy EJS sgy 31gy Dejelbqßot 2000 jai sot kocaqiarloý aposekerlÜsxm vqÞrexy sgy EJS cia so oijomolijü Ýsoy pot kÞcei rsiy 31 Dejelbqßot 2000 .
introduced by its provisions shall also apply to the drawing up of the annual balance sheet of the ECB as at 31 December 2000 and the profit and loss account of the ECB for the year ending 31 December 2000 .
G paqoýra apüuarg dglorieýesai rsgm Epßrglg Eugleqßda sxm Etqxpaújþm JoimosÞsxm .
This Decision shall be published in the Official Journal of the European Communities .
Uqamjuoýqsg , 12 Dejelbqßot 2000 .
Done at Frankfurt am Main , 12 December 2000 .
O Pqüedqoy Willem F. DUISENBERG
The President Willem F. DUISENBERG
PAQAQSGLA I CKXRRAQIO  Acoqaßa silÞ : g silÞ pot jahoqßfesai cia lÝra vqtroý , vqglasodosijÜ lÝra re rtmÜkkacla Þ lÝra vqeocqÜuxm , g opoßa ( rtmÞhxy ) dem peqiÝvei dedotketlÝmo süjo Þ süjo pqoenüukgrgy , eßse re oqcamxlÝmg acoqÜ ( p.v. vqglasirsÞqio ) eßse re lg oqcamxlÝmg acoqÜ ( p.v. enxvqglasirsgqiajÞ acoqÜ ) .
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 .
 AmsirsqepsÝa rtluxmßa epamacoqÜy : g rýlbarg , bÜrei sgy opoßay o jÜsovoy lesqgsþm rtluxmeß ma acoqÜrei Ýma rsoiveßo sot emeqcgsijoý jai , satsüvqoma , rtluxmeß ma so epamapxkÞrei re pqojahoqirlÝmg silÞ , re pqþsg fÞsgrg Þ le sgm paqÝketrg oqirlÝmot vqomijoý diarsÞlasoy Þ rsgm peqßpsxrg epÝketrgy rtcjejqilÝmot ejsÜjsot cecomüsoy .
 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 .
Emßose g rtluxmßa epamacoqÜy rtmÜpsesai le sg lerokÜbgrg sqßsot lÝqoty ( « sqileqÞy rtluxmßa epamacoqÜy » ) .
 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 .
 AmsirsqepsÝa rtmakkacÞ : g pqÜng le sgm opoßa g jemsqijÞ sqÜpefa acoqÜfei ( « amsirsqepsÝa rtluxmßa epamacoqÜy » ) Þ pxkeß ( « rtluxmßa epamacoqÜy » ) rsoiveßa sot emeqcgsijoý bÜrei rtluxmßay epamacoqÜy Þ ejsekeß pirsxsijÝy pqÜneiy le rýrsarg aruÜkeiay .
 Cash / settlement approach shall mean an accounting approach under which accounting events are recorded at the settlement date .
 ApohelasijÜ : so porü apü sa diamelgsÝa jÝqdg pot derleýesai jai pot dem pqooqßfesai cia sgm jÜktwg rtcjejqilÝmgy tpovqÝxrgy , Ýjsajsot cecomüsoy Þ amalemülemgy leßxrgy sgy anßay sxm rsoiveßxm sot emeqcgsijoý , sa opoßa eßmai cmxrsü üsi tpÜqvotm sgm gleqolgmßa jasÜqsirgy sot irokocirloý .
 Clean price shall mean transaction price excluding any rebate / accrued interest , but inclusive of transaction costs which form part of the price .  Discount shall mean the difference between the par value of a security and its price when such price is lower than par .
 Apürberg : g emsüy rtcjejqilÝmgy vqomijÞy peqiüdot rtrsglasijÞ leßxrg , rsoty kocaqiarloýy , jÜpoiay diauoqÜy tpÝq / tpü so Üqsio Þ sgy anßay sxm rsoiveßxm sot emeqcgsijoý .
 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 .
 Diajamomirlüy : g pqÜng pot apoderleýei apü tpovqeþreiy oi opoßey apoqqÝotm apü lesabibÜreiy jeuakaßxm Þ rsoiveßxm sot emeqcgsijoý amÜlera re dýo Þ peqirrüseqoty rtlbakkolÝmoty .
 Financial assets shall mean any asset that is : ( i ) cash ; or ( ii ) a contractual right to receive cash or another financial instrument from another enterprise ;