natgillin/translations-raw huggingface dataset:
 Tpükoipa kocaqiarlþm pot sopohesoýmsai le jahoqirlÝmg pqoherlßa lijqüseqg Þ ßrg sot emüy Ýsoty ( le enaßqerg siy jasahÝreiy aqvijÞy diÜqjeiay lßay glÝqay ) , lg lesabibÜrila jai lg lesasqÝwila re lesqgsÜ pqim apü sg kÞng sgy em kücx pqoherlßay  Tpükoipa kocaqiarlþm pot sopohesoýmsai le jahoqirlÝmg pqoherlßa lijqüseqg Þ ßrg sot emüy Ýsoty , sa opoßa dem eßmai lesabibÜrila , eßmai ülxy dtmasÞ g pqüxqg apüdorÞ soty jasüpim pqogcoýlemgy eidopoßgrgy · üsam Ývei pqogcgheß eidopoßgrg , sa em kücx tpükoipa ha pqÝpei ma jasavxqoýmsai rsa rgleßa 9.3 a Þ 9.3 b , jasÜ peqßpsxrg  Tpükoipa kocaqiarlþm pot sopohesoýmsai le jahoqirlÝmg pqoherlßa lijqüseqg Þ ßrg sot emüy Ýsoty , sa opoßa dem eßmai lesabibÜrila , eßmai ülxy dtmasÞ g re opoiadÞpose vqomijÞ rsiclÞ apüdorÞ soty jas » aßsgrg sot dijaioývot , le euaqlocÞ oqirlÝmxm jtqþrexm  Peqihþqia , sa opoßa jasabÜkkomsai rso pkaßrio rtlbÜrexm paqacþcxm pot pqüjeisai ma kÞnotm emsüy emüy Ýsoty jai sa opoßa amsipqorxpeýotm lesqgsÜ pot Ývotm jasaseheß xy aruÜkeia cia pqorsarßa apü pirsxsijoýy jimdýmoty , paqalÝmotm xrsüro rsgm jtqiüsgsa sot jasahÝsg jai eßmai epirsqepsÝa re atsüm le sg kÞng sgy rýlbargy  DÜmeia pot sejlgqiþmomsai le emiaßo Ýccqauo , aqvijÞy diÜqjeiay Ýxy jai emüy Ýsoty  Lg diapqaclaseýrila vqeücqaua pot ejdßdomsai apü MVI ( sa opoßa sejlgqiþmomsai Þ üvi le Ýccqaua ) , aqvijÞy diÜqjeiay Ýxy jai emüy Ýsoty  VqÝoy leixlÝmgy enaruÜkirgy sxm MVS le sg loquÞ jasahÝrexm Þ dameßxm , aqvijÞy diÜqjeiay Ýxy jai emüy Ýsoty
 Balances placed with a fixed term to maturity of no more than one year ( excluding deposits with an original maturity of one day ) that are non-transferable and cannot be converted into currency before that maturity  Balances placed with a fixed term to maturity of no more than one year that are non-transferable but can be redeemed before that term after prior notification ; where notification has been given , these balances should be classified in 9.3 a or 9.3 b , where appropriate  Balances placed with a fixed term to maturity of no more than one year that are non-transferable but can be redeemed on demand subject to certain penalties  Margin payments made under derivative contracts to be closed out within one year , representing cash collateral placed to protect against credit risk but remaining in the ownership of the depositor and being repayable to the depositor when the contract is closed out  Loans evidenced by a single document of up to and including one year 's original maturity  Non-negotiable debt securities issued by MFIs ( evidenced or not by documents ) of original maturity of up to and including one year  Subordinated debt issued by MFIs in the form of deposits or loans of original maturity of up to and including one year
9.2 b. JasahÝreiy pqoherlßay Ümx sot emüy Ýsoty jai Ýxy dýo esþm
9.2 b. Deposits of over one year and up to and including two years » agreed maturity
 Tpükoipa kocaqiarlþm pot sopohesoýmsai le jahoqirlÝmg pqoherlßa lesaný emüy Ýsoty jai dýo esþm , lg lesabibÜrila jai lg lesasqÝwila re lesqgsÜ pqim apü sg kÞng sgy em kücx pqoherlßay  Tpükoipa kocaqiarlþm pot sopohesoýmsai le jahoqirlÝmg pqoherlßa lesaný emüy Ýsoty jai dýo esþm , sa opoßa dem eßmai lesabibÜrila , eßmai ülxy dtmasÞ g pqüxqg apüdorÞ soty jasüpim pqogcoýlemgy eidopoßgrgy · üsam Ývei pqogcgheß eidopoßgrg , sa em kücx tpükoipa ha pqÝpei ma jasavxqoýmsai rsa rgleßa 9.3 a Þ 9.3 b , jasÜ peqßpsxrg .
 Balances placed with a fixed term to maturity of between one and two years that are non-transferable and cannot be converted into currency before that maturity  Balances placed with a fixed term to maturity of between one and two years that are non-transferable but can be redeemed before that term after prior notification ;
 Tpükoipa kocaqiarlþm pot sopohesoýmsai le jahoqirlÝmg pqoherlßa lesaný emüy Ýsoty jai dýo esþm , sa opoßa dem eßmai lesabibÜrila , eßmai ülxy dtmasÞ g re opoiadÞpose rsiclÞ apüdorÞ soty jas » aßsgrg sot dijaioývot , le euaqlocÞ oqirlÝmxm jtqþrexm  Peqihþqia sa opoßa jasabÜkkomsai rso pkaßrio rtlbÜrexm paqacþcxm pot pqüjeisai ma kÞnotm re diÜrsgla emüy Ýxy dýo esþm jai sa opoßa amsipqorxpeýotm lesqgsÜ pot Ývotm jasaseheß xy aruÜkeia cia pqorsarßa apü pirsxsijoýy jimdýmoty , paqalÝmotm xrsüro rsgm jtqiüsgsa sot jasahÝsg jai eßmai epirsqepsÝa re atsüm le sg kÞng sgy rýlbargy  DÜmeia pot sejlgqiþmomsai le emiaßo Ýccqauo , aqvijÞy diÜqjeiay lesaný emüy Ýsoty jai dýo esþm  Lg diapqaclaseýrila vqeücqaua pot ejdßdomsai apü MVI ( sa opoßa sejlgqiþmomsai Þ üvi le Ýccqaua ) , aqvijÞy diÜqjeiay Ümx sot emüy Ýsoty Ýxy jai dýo esþm  VqÝoy leixlÝmgy enaruÜkirgy pot ejdßdesai apü MVI le sg loquÞ jasahÝrexm Þ dameßxm , aqvijÞy diÜqjeiay Ümx sot emüy Ýsoty Ýxy jai dýo esþm
where notification has been given , these balances should be classified in 9.3 a or 9.3 b , where appropriate  Balances placed with a fixed term to maturity of between one and two years that are non-transferable but can be redeemed on demand subject to certain penalties  Margin payments made under derivative contracts to be closed out within between one and two years , representing cash collateral placed to protect against credit risk but remaining in the ownership of the depositor and being repayable to the depositor when the contract is closed out  Loans evidenced by a single document of between one and two years » original maturity  Non-negotiable debt securities issued by MFIs ( evidenced or not by documents ) of original maturity of over one year and up to and including two years  Subordinated debt issued by MFIs in the form of deposits or loans of original maturity of over one year and up to and including two years
9.2 c. JasahÝreiy pqoherlßay Ümx sxm dýo esþm
9.2 c. Deposits of over two years agreed maturity
 Tpükoipa kocaqiarlþm pot sopohesoýmsai le jahoqirlÝmg pqoherlßa Ümx sxm dýo esþm , lg lesabibÜrila jai lg lesasqÝwila re lesqgsÜ pqim apü sg kÞng sgy em kücx pqoherlßay  Tpükoipa kocaqiarlþm pot sopohesoýmsai le jahoqirlÝmg pqoherlßa Ümx sxm dýo esþm , sa opoßa dem eßmai lesabibÜrila , eßmai ülxy dtmasÞ g pqüxqg apüdorÞ soty jasüpim pqogcoýlemgy eidopoßgrgy · üsam Ývei pqogcgheß eidopoßgrg , sa em kücx tpükoipa ha pqÝpei ma jasavxqoýmsai rsa rgleßa 9.3 a Þ 9.3 b , jasÜ peqßpsxrg
 Balances placed with a fixed term to maturity of more than two years that are non-transferable and cannot be converted into currency before that maturity  Balances placed with a fixed term to maturity of more than two years that are non-transferable but can be redeemed before that term after prior notification ; where notification has been given , these balances should be classified in 9.3 a or 9.3 b , where appropriate
L 333/33
L 333/33
 Tpükoipa kocaqiarlþm pot sopohesoýmsai le jahoqirlÝmg pqoherlßa Ümx sxm dýo esþm , sa opoßa dem eßmai lesabibÜrila , eßmai ülxy dtmasÞ g re opoiadÞpose rsiclÞ apüdorÞ soty jas » aßsgrg sot dijaioývot , le euaqlocÞ oqirlÝmxm jtqþrexm  Tpükoipa kocaqiarlþm ( amenaqsÞsxy pqoherlßay ) , sa episüjia Þ / jai oi üqoi sxm opoßxm jahoqßfomsai rsgm ehmijÞ moloherßa jai sa opoßa pqooqßfomsai cia sgm entpgqÝsgrg rtcjejqilÝmxm rjopþm ( p.v. rsecarsijþm ) lesÜ sgm pÜqodo dýo esþm ( ajülg jai am eßmai sevmijÜ dtmasÞ g re opoiadÞpose rsiclÞ apüdorÞ soty jas » aßsgrg sot dijaioývot )  Peqihþqia sa opoßa jasabÜkkomsai rso pkaßrio rtlbÜrexm paqacþcxm pot pqüjeisai ma kÞnotm re diÜrsgla lecakýseqo sxm dýo esþm jai sa opoßa amsipqorxpeýotm lesqgsÜ pot Ývotm jasaseheß xy aruÜkeia cia pqorsarßa apü pirsxsijoýy jimdýmoty , paqalÝmotm xrsüro rsgm jtqiüsgsa sot jasahÝsg jai eßmai epirsqepsÝa re atsüm le sg kÞng sgy rýlbargy  DÜmeia pot sejlgqiþmomsai le emiaßo Ýccqauo , aqvijÞy diÜqjeiay Ümx sxm dýo esþm  Lg diapqaclaseýrila vqeücqaua pot ejdßdomsai apü MVI ( sa opoßa sejlgqiþmomsai Þ üvi le Ýccqaua ) , aqvijÞy diÜqjeiay Ümx sxm dýo esþm  VqÝoy leixlÝmgy enaruÜkirgy pot ejdßdesai apü MVI le sg loquÞ jasahÝrexm Þ dameßxm , aqvijÞy diÜqjeiay Ümx sxm dýo esþm
 Balances placed with a fixed term to maturity of more than two years that are non-transferable but can be redeemed on demand subject to certain penalties  Balances ( regardless of maturity ) in which the interest rates and / or terms and conditions are specified in national legislation and which are designed to be held for specific purposes ( e.g. house financing ) occurring after two years ( even if technically they are redeemable on demand )  Margin payments made under derivative contracts to be closed out in more than two years , representing cash collateral placed to protect against credit risk but remaining in the ownership of the depositor and being repayable to the depositor when the contract is closed out  Loans evidenced by a single document of more than two years » original maturity  Non-negotiable debt securities issued by MFIs ( evidenced or not by documents ) of original maturity of over two years  Subordinated debt issued by MFIs in the form of deposits or loans of original maturity of over two years
JasahÝreiy tpü pqoeidopoßgrg
Deposits redeemable at notice
Lg lesabibÜriley jasahÝreiy vxqßy pqoherlßa , oi opoßey dem eßmai lesasqÝwiley re lesqgsÜ vxqßy ma Ývei oqirseß peqßodoy pqoeidopoßgrgy , pqim apü sg kÞng sgy opoßay g lesasqopÞ re lesqgsÜ dem eßmai dtmasÞ Þ eßmai dtmasÞ le epibokÞ jýqxrgy .
Non-transferable deposits without any agreed maturity which cannot be converted into currency without a period of prior notice , before the term of which the conversion into cash is not possible or possible only with a penalty .
Rsgm jasgcoqßa atsÞ peqikalbÜmomsai jasahÝreiy , g amÜkgwg sxm opoßxm ßrxy eßmai apü molijÞ Üpowg dtmasÞ re opoiadÞpose rsiclÞ jas » aßsgrg sot dijaioývot , tpüjeisai ülxy re jtqþreiy jai peqioqirloýy rýluxma le siy ehmijÝy pqajsijÝy ( apü Üpowg pqoherlßay , jasavxqoýmsai rsgm jasgcoqßa « Ýxy jai sqiþm lgmþm » ) , jahþy jai kocaqiarloß epemdýrexm vxqßy peqßodo pqoeidopoßgrgy Þ pqoherlßa , cia soty opoßoty ülxy pqobkÝpomsai peqioqirsijoß üqoi amÜkgwgy ( apü Üpowg pqoherlßay , jasavxqoýmsai rsgm jasgcoqßa « Ümx sxm sqiþm lgmþm » ) .
They include deposits which , although perhaps legally withdrawable on demand , would be subject to penalties and restrictions according to national practice ( classified in the maturity band  up to and including three months ) , and investment accounts without period of notice or agreed maturity , but which contain restrictive drawing provisions ( classified in the maturity band  over three months ) 9.3 a Deposits redeemable at up to and including three months notice
 Tpükoipa kocaqiarlþm pot sopohesoýmsai vxqßy jahoqirlÝmg pqoherlßa , le dtmasüsgsa amÜkgwgy lümo jasüpim pqoeidopoßgrgy diÜqjeiay Ýxy jai sqiþm lgmþm .
 Balances placed without a fixed maturity that can be withdrawn only subject to a pre-announcement of up to and including three months ;
G dtmasüsgsa pqüxqgy apüdorÞy soty ( Þ ajülg jai re opoiadÞpose rsiclÞ , jas » aßsgrg sot dijaioývot ) rtmepÜcesai sgm jasabokÞ poroý jýqxrgy  Lg lesabibÜriley aposalietsijÝy jasahÝreiy üwexy jai Ükka eßdg jasahÝrexm sot joimoý , g amÜkgwg sxm opoßxm , am jai eßmai apü molijÞ Üpowg dtmasÞ re opoiadÞpose rsiclÞ , jas » aßsgrg sot dijaioývot , tpüjeisai re idiaßseqey jtqþreiy  Tpükoipa kocaqiarlþm pot sopohesoýmsai le jahoqirlÝmg pqoherlßa jai dem eßmai lesabibÜrila , g de pqüxqg amÜkgwÞ soty tpüjeisai re pqoeidopoßgrg diÜqjeiay lijqüseqgy sxm sqiþm lgmþm
if redemption prior to that notice period ( or even on demand ) is possible , it involves the payment of a penalty  Non-transferable sight savings deposits and other types of retail deposits which , although legally redeemable on demand , are subject to significant penalties  Balances placed with a fixed term to maturity that are non-transferable but that have been subject to a notification of less than three months for an earlier redemption
9.3 . b JasahÝreiy tpü pqoeidopoßgrg Ümx sxm sqiþm lgmþm , ej sxm opoßxm tpü pqoeidopoßgrg Ümx sxm dýo esþm ( jasÜ peqßpsxrg )
9.3 b. Deposits redeemable at over three months notice of which over two years notice ( where applicable )
 Tpükoipa kocaqiarlþm pot sopohesoýmsai vxqßy jahoqirlÝmg pqoherlßa , le dtmasüsgsa amÜkgwgy lümo jasüpim pqoeidopoßgrgy diÜqjeiay lecakýseqgy sxm sqiþm lgmþm .
 Balances placed without a fixed maturity that can be withdrawn only subject to a pre-announcement of more than three months ;
G dtmasüsgsa pqüxqgy apüdorÞy soty ( Þ ajülg jai re opoiadÞpose rsiclÞ , jas » aßsgrg sot dijaioývot ) rtmepÜcesai sgm jasabokÞ poroý jýqxrgy  Kocaqiarloß epemdýrexm vxqßy peqßodo pqoeidopoßgrgy Þ pqoherlßa , cia soty opoßoty ülxy pqobkÝpomsai peqioqirsijoß üqoi amÜkgwgy  Tpükoipa kocaqiarlþm pot sopohesoýmsai le jahoqirlÝmg pqoherlßa jai dem eßmai lesabibÜrila , g de pqüxqg amÜkgwÞ soty tpüjeisai re pqoeidopoßgrg diÜqjeiay lecakýseqgy sxm sqiþm lgmþm
if redemption prior to that notice period ( or even on demand ) is possible , it involves the payment of a penalty  Investment accounts without a period of notice or agreed maturity , but which contain restrictive drawing provisions  Balances placed with a fixed term to maturity , that are non-transferable but have been subject to a notification of more than three months for an earlier redemption
L 333/34
L 333/34
LesqgsÜ sa opoßa kalbÜmomsai Ýmamsi sßskxm / vqtroý pot pxkoýmsai apü lomÜdey paqovÞy rsoiveßxm re oqirlÝmg silÞ , le qgsÞ dÝrletrg epamacoqÜy sxm idßxm ( Þ paqüloixm ) sßskxm / vqtroý re jahoqirlÝmg silÞ jai re rtcjejqilÝmg lekkomsijÞ gleqolgmßa .
Repos Counterpart of cash received in exchange for securities / gold sold by reporting agents at a given price under a firm commitment to repurchase the same ( or similar ) securities / gold at a fixed price on a specified future date .
Sa porÜ , sa opoßa kalbÜmomsai apü lomÜdey paqovÞy rsoiveßxm Ýmamsi sßskxm / vqtroý pot lesabibÜfomsai re sqßsoty ( « pqorxqimoß jÜsovoi » ) , pqÝpei ma jasavxqoýmsai rsiy « rtluxmßey epamacoqÜy » üsam tpÜqvei qgsÞ dÝrletrg cia amsirsqouÞ sgy pqÜngy jai üvi apkÜ rvesijü dijaßxla pqoaßqergy .
Amounts received by reporting agents in exchange for securities / gold transferred to a third party ( temporary acquirer ) are to be classified under  repurchase agreements  where there is a firm commitment to reverse the operation and not merely an option to do so .
So cecomüy atsü tpodgkþmei üsi oi lomÜdey paqovÞy rsoiveßxm diasgqoým otriarsijÜ ( apü oijomolijÞ Üpowg ) sgm jtqiüsgsa sxm sßskxm / vqtroý rsg diÜqjeia sgy pqÜngy .
This implies that reporting agents retain effective ( economic ) ownership of the underlying securities / gold during the operation .
Jas » atsÞ sgm Ýmmoia , g lesabßbarg sgy jasÜ mülo jtqiüsgsay dem aposekeß jqßrilo vaqajsgqirsijü cia som pqordioqirlü sot sqüpot amsilesþpirgy sxm pqÜnexm sýpot « rtluxmiþm epamacoqÜy » .
In this respect , the transfer of legal ownership is not the relevant feature for determining the treatment of repo-like operations .
Rsgm peqßpsxrg pot o pqorxqimüy jÜsovoy pxkÞrei soty sßskoty pot apÝjsgre lÝrx pqÜngy le rtluxmßa epamacoqÜy , g em kücx pþkgrg pqÝpei ma jasacqÜuesai xy oqirsijÞ ( ohsqicgs ) rtmakkacÞ epß sßskxm / vqtroý jai ma eccqÜuesai rsg kocirsijÞ jasÜrsarg sot pqorxqimoý jasüvot xy aqmgsijÞ hÝrg rso vaqsoutkÜjio sßskxm / vqtroý Oi ajükothey sqeiy paqakkacÝy sxm pqÜnexm sýpot « rtluxmiþm epamacoqÜy » eßmai ükey diaqhqxlÝmey jasÜ sqüpo þrse ma amsapojqßmomsai rsoty amacjaßoty üqoty cia sgm amsilesþpirÞ soty xy dameßxm pot jakýpsomsai le aruÜkeia .
Where the temporary acquirer sells the securities received by way of a repo operation , this sale must be recorded as an outright transaction in securities / gold and entered in the balance sheet of the temporary acquirer as a negative position in the securities / gold portfolio The following three variants of repo-type operations are all structured in such a way as to satisfy the conditions necessary for treatment as collateralised loans .
EpolÝmxy , sa porÜ pot kalbÜmomsai apü siy lomÜdey paqovÞy rsoiveßxm ( Ýmamsi sßskxm / vqtroý pot lesabibÜfomsai pqorxqimÜ re sqßsoty ) jasavxqoýmsai rsiy « rtluxmßey epamacoqÜy » :  porÜ pot kalbÜmomsai Ýmamsi sßskxm / vqtroý pot lesabibÜfomsai pqorxqimÜ re sqßsoty le sg loquÞ rtluxmßay epamacoqÜy  porÜ pot kalbÜmomsai Ýmamsi sßskxm / vqtroý pot lesabibÜfomsai pqorxqimÜ re sqßsoty le sg loquÞ olokociajþm dameßxm ( Ýmamsi jasÜhergy lesqgsþm xy aruÜkeiay )  porÜ pot kalbÜmomsai Ýmamsi sßskxm / vqtroý pot lesabibÜfomsai pqorxqimÜ re sqßsoty le sg loquÞ rtluxmßay pþkgrgy / epamacoqÜy
Hence amounts received by reporting agetns ( in exchange for securities / gold temporarily transferred to a third party ) are classified under  repurchase agreements :  amounts received in exchange for securities / gold temporarily transferred to a third party in the form of a repurchase agreement  amounts received in exchange for securities / gold temporarily transferred to a third party in the form of bond lending ( against cash collateral )  amounts received in exchange for securities / gold temporarily transferred to a third party in the form of a sale / buy-back agreement
Leqßdia aloibaßxm jeuakaßxm vqglasacoqÜy
Money market fund shares / units
Sßskoi leqidßxm pot ejdßdomsai apü AJVA .
Shares or 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
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
EjdohÝmsa vqeücqaua
Debt securities issued
Sßskoi , ejsüy apü rtllesovÝy , pot ejdßdomsai apü lomÜdey paqovÞy rsoiveßxm , oi opoßoi eßmai rtmÞhxy diapqaclaseýriloi jai aposekoým amsijeßlemo rtmakkacþm re detseqocemeßy acoqÝy Þ lpoqoým ma amsirsahlirsoým rsgm acoqÜ jai oi opoßoi dem paqÝvotm rsom jolirsÞ dijaiþlasa idiojsgrßay epß sot idqýlasoy Ýjdorgy .
Securities other than equity issued by reporting agents , which are instruments usually negotiable and traded on secondary markets or which can be offset on the market and which do not grant the holder any ownership rights over the issuing institution .
So rsoiveßo atsü peqikalbÜmei sßskoty pot paqÝvotm rsom jolirsÞ so apeqiüqirso dijaßxla epß rsaheqoý Þ rtlbasijÜ jahoqifülemot eirodÞlasoy le sg loquÞ sojoleqidßxm Þ / jai epß qgsþy amaueqülemot , rsaheqoý poroý re lßa rtcjejqilÝmg gleqolgmßa ( Þ gleqolgmßey ) Þ le Ýmaqng re gleqolgmßa jahoqifülemg jasÜ so vqümo Ýjdorgy .
This item includes securities that give the holder the unconditional right to a fixed or contractually determined income in the form of coupon payments and / or a stated fixed sum at a specific date ( or dates ) or starting from a date defined at the time of issue .
Lg diapqaclaseýrila lÝra , sa opoßa ejdßdomsai apü lomÜdey paqovÞy rsoiveßxm jai em rtmeveßa jahßrsamsai diapqaclaseýrila , ha pqÝpei ma epamajasgcoqiopoioýmsai xy « vqeücqaua » ( bkÝpe epßrgy jasgcoqßa 9 ) Cia soty rjopoýy sgy molirlasijÞy jai sqapefijÞy rsasirsijÞy , so vqÝoy leixlÝmgy enaruÜkirgy pot ejdßdesai apü MVI pqÝpei ma amsilesxpßfesai üpxy ajqibþy sa koipÜ vqÝg pot rtmÜpsotm sa MVI .
Non-negotiable instruments issued by reporting agents that subsequently become negotiable should be reclassified as  debt securities  ( see also category 9 ) Subordinated debt issued by MFIs is to be treated in the same way as other debt incurred by MFIs for the purposes of money and banking statistics .
EpolÝmxy , so vqÝoy leixlÝmgy enaruÜkirgy pot ejdßdesai le sg loquÞ sßskxm pqÝpei ma jasavxqeßsai rsa « ejdohÝmsa vqeücqaua » , emþ so vqÝoy leixlÝmgy enaruÜkirgy pot ejdßdesai apü MVI le sg loquÞ jasahÝrexm Þ dameßxm pqÝpei ma jasavxqeßsai rsiy « tpovqeþreiy apü jasahÝreiy » .
Hence , subordinated debt issued in the form of securities is to be classified as  debt securities issued , whereas subordinated debt issued by MFIs in the form of deposits or loans is to be classified as  deposit liabilities .
Re jÜhe peqßpsxrg vqÝoty leixlÝmgy enaruÜkirgy pot ejdßdesai apü MVI jai kocßfesai xy emiaßo porü cia rsasirsijoýy rjopoýy , so rvesijü aqihlgsijü dedolÝmo pqÝpei ma jasavxqeßsai rso rsoiveßo « ejdohÝmsa vqeücqaua » , kücx sot üsi so vqÝoy leixlÝmgy enaruÜkirgy rtmÜpsesai jtqßxy le sg loquÞ sßskxm jai üvi dameßxm .
Where all subordinated debt issued by MFIs is identified as a single amount for statistical purposes , this figure is to be classified under the item  debt securities issued , on the grounds that subordinated debt is predominately constituted in the form of securities rather than as loans .
So vqÝoy leixlÝmgy enaruÜkirgy dem ha pqÝpei ma jasavxqeßsai rso rsoiveßo sot pahgsijoý « jeuÜkaio jai apohelasijÜ »
Subordinated debt should not be classified under the liability item  capital and reserves 
L 333/35
L 333/35
11a .
11a .
 Diapqaclaseýrila vqeücqaua pot ejdßdomsai apü MVI ( sa opoßa sejlgqiþmomsai Þ üvi le Ýccqaua ) , aqvijÞy diÜqjeiay Ýxy jai emüy Ýsoty  VqÝoy leixlÝmgy enaruÜkirgy pot ejdßdesai apü MVI le sg loquÞ vqeocqÜuxm , aqvijÞy diÜqjeiay Ýxy jai emüy Ýsoty
Debt securities of up to and including one year 's original maturity
Vqeücqaua aqvijÞy diÜqjeiay Ümx sot emüy Ýsoty jai Ýxy dýo esþm  Diapqaclaseýrila vqeücqaua pot ejdßdomsai apü MVI ( sa opoßa sejlgqiþmomsai Þ üvi le Ýccqaua ) , aqvijÞy diÜqjeiay Ümx sot emüy Ýsoty Ýxy jai dýo esþm  VqÝoy leixlÝmgy enaruÜkirgy pot ejdßdomsai apü MVI le sg loquÞ vqeocqÜuxm , aqvijÞy diÜqjeiay Ümx sot emüy Ýsoty Ýxy jai dýo esþm  Diapqaclaseýrila vqeücqaua pot ejdßdomsai apü MVI ( sa opoßa sejlgqiþmomsai Þ dem sejlgqiþmomsai le Ýccqaua ) , aqvijÞy diÜqjeiay Ümx sxm dýo esþm  VqÝoy leixlÝmgy enaruÜkirgy pot ejdßdesai apü MVI le sg loquÞ vqeocqÜuxm , aqvijÞy diÜqjeiay Ümx sxm dýo esþm
 Negotiable debt securities issued by MFIs ( evidenced or not by documents ) of original maturity of up to and including one year  Subordinated debt issued by MFIs in the form of debt securities of original maturity of up to and including one year  Negotiable debt securities issued by MFIs ( evidenced or not by documents ) of original maturity of over one year and up to and including two years  Subordinated debt issued by MFIs in the form of debt securities of original maturity of over one year and up to and including two years  Negotiable debt securities issued by MFIs ( evidenced or not by documents ) of original maturity of over two years  Subordinated debt issued by MFIs in the form of debt securities of original maturity of over two years
11c . Vqeücqaua aqvijÞy diÜqjeiay Ümx sxm dýo esþm
Debt securities of over one year and up to and including two years » original maturity 11c .
12 . JeuÜkaio jai apohelasijÜ
Debt securities of over two years » original maturity 12 .
Cia soty rjopoýy sot rtrsÞlasoy paqovÞy rsoiveßxm , g jasgcoqßa atsÞ peqikalbÜmei sa porÜ pot pqojýpsotm apü sgm Ýjdorg lesovijoý jeuakaßot apü siy lomÜdey paqovÞy rsoiveßxm tpÝq sxm lesüvxm Þ Ükkxm dijaioývxm jai amsipqorxpeýotm cia atsoýy dijaiþlasa idiojsgrßay epß sot MVI jai , cemijþy , dijaßxla apükgwgy leqidßot apü sa jÝqdg sot jai apü sa ßdia jeuÜkaiÜ sot re peqßpsxrg qetrsopoßgrgy .
Capital and reserves For the purposes of the reporting scheme , this category comprises the amounts arising from the issue of equity capital by reporting agents to shareholders or other proprietors , representing for the holder property rights in the MFI and generally an entitlement to a share in its profits and to a share in its own funds in the event of liquidation .
PeqikalbÜmomsai epßrgy sa jeuÜkaia pot pqojýpsotm apü lg diamelghÝmsa jÝqdg Þ sa jeuÜkaia pot Ývotm derletseß apü siy lomÜdey paqovÞy rsoiveßxm em amalomÞ pihamþm lekkomsijþm pkgqxlþm jai tpovqeþrexm .
Funds arising from non-distributed benefits or funds set aside by reporting agents in anticipation of likely future payments and obligations are also included .