natgillin/translations-raw huggingface dataset:
 Kocaqiarloß amapqoraqlocÞy : oi kocaqiarloß sot irokocirloý pot pqooqßfomsai cia sgm eccqauÞ sgy diauoqÜy anßay emüy rsoiveßot sot emeqcgsijoý Þ sot pahgsijoý amÜlera rso ( pqoraqlorlÝmo ) jürsoy acoqÜy sot jai rsgm aposßlgrÞ sot re rtcjejqilÝmg acoqaßa silÞ sot sÝkoty vqÞrexy , üsam g deýseqg eßmai twgküseqg apü so pqþso rsgm peqßpsxrg rsoiveßxm sot emeqcgsijoý jai valgküseqg apü so pqþso rsgm peqßpsxrg rsoiveßxm sot pahgsijoý .
 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 .
Oi em kücx kocaqiarloß jasacqÜuotm siy diauoqÝy rsgm jahoqifülemg silÞ Þ / jai rsiy acoqaßey rtmakkaclasijÝy irosilßey .
 Interest rate future shall mean an exchange traded forward contract .
 LÝrg acoqaßa silÞ : so lÝro rgleßo amÜlera rsgm silÞ fÞsgrgy jai rsgm silÞ pqoruoqÜy emüy vqeocqÜuot , üpxy atsÞ pqojýpsei bÜrei sxm silþm pot dialoquþmomsai apü amacmxqirlÝmoty barijoýy uoqeßy sgy acoqÜy Þ rso pkaßrio sgy keisotqcßay amacmxqirlÝmxm vqglarsirsgqßxm aniþm , epß rtmakkacþm pqaclasopoioýlemxm re jamomijÝy rtmhÞjey acoqÜy .
In such a contract , the purchase or sale of an interest rate instrument , e.g. a bond , is agreed on the contract date to be delivered at a future date , at a given price .
 LÝro jürsoy : g lÝhodoy sot rtmevoýy ( Þ rsahlijoý ) lÝrot jürsoty , rýluxma le sgm opoßa so jürsoy jÜhe acoqÜy pqorsßhesai rsgm tpÜqvotra kocirsijÞ anßa , paqÜcomsay Ýma mÝo rsahlijü lÝro jürsoy .
the contract is normally closed out before the agreed maturity .  Internal rate of return shall mean the discount rate at which the accounting value of a security is equal to the present value of the future cash flow .
 Lg pqaclasopoighÝmsa jÝqdg / lg pqaclasopoigheßrey fglßey : sa jÝqdg / fglßey pot pqojýpsotm tpü sgm amapqoraqlocÞ sgy anßay sxm rsoiveßxm sot emeqcgsijoý re rýcjqirg le so ( pqoraqlorlÝmo ) jürsoy jsÞreþy soty .
 ( Cross-currency ) interest rate swap shall mean a contractual agreement to exchange cash flows representing streams of periodic interest payments with a counterparty either in one currency or in two different currencies .
 Lgvamirlüy diarýmdergy : g sevmijÞ tpodolÞ , sa rvediarsijÜ vaqajsgqirsijÜ jai diadijarßey pot euaqlüfomsai rso pkaßrio sxm ehmijþm rtrsglÜsxm diajamomirloý re rtmevÞ vqümo ( RDRV )  Þ aposekoým pqoraqlocÞ atsþm  jai sot lgvamirloý pkgqxlþm EJS , le rjopü sgm epeneqcarßa sxm diartmoqiajþm pkgqxlþm sot rtrsÞlasoy Target .
 Interlinking shall mean the technical infrastructures , design features and procedures which are put in place within , or constitute adaptations of each national RTGS system and the ECB payment mechanism ( EPM ) for the purpose of processing cross-border payments in the Target system .
 OijomolijÞ pqorÝccirg : g kocirsijÞ pqorÝccirg , jasÜ sgm opoßa oi pqÜneiy jasacqÜuomsai sgm gleqolgmßa sgy rtmakkacÞy .  PqaclasopoighÝmsa jÝqdg / pqaclasopoigheßrey fglßey : sa jÝqdg / fglßey pot pqojýpsotm apü sg diauoqÜ amÜlera rsgm silÞ pþkgrgy emüy rsoiveßot sot irokocirloý jai so ( pqoraqlorlÝmo ) jürsoy sot .
 International securities identification number ( ISIN ) shall mean the number issued by the relevant competent issuing authority .  Liability shall mean a present obligation of the enterprise arising from past events , the settlement of which is expected to result in an outflow from the enterprise of resources embodying economic benefits .
 PqÜng amsakkacÞy episojßxm ( re diauoqesijÜ molßrlasa ) : g rýlbarg , le sgm opoßa rtluxmeßsai le som amsirtlbakkülemo g amsakkacÞ saleiajþm qoþm pot amsipqorxpeýotm qoÝy peqiodijÜ jasabakkülemot süjot , eßse re Ýma mülirla eßse re dýo diauoqesijÜ molßrlasa .  PqÜng amsakkacÞy molirlÜsxm : g satsüvqomg Ülerg acoqÜ / pþkgrg emüy molßrlasoy Ýmamsi Ükkot ( Ülero rjÝkoy ) jai g pqoherliajÞ pþkgrg / acoqÜ sot ßdiot poroý sot molßrlasoy atsoý Ýmamsi sot Ükkot molßrlasoy ( pqoherliajü rjÝkoy ) .
 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 ) .  Maturity date shall mean the date on which the nominal / principal value becomes due and payable in full to the holder .
 PqobkÝweiy : sa porÜ pot derleýomsai , pqim ma jasacqauoým rsa rsoiveßa sot kocaqiarloý aposekerlÜsxm vqÞrexy , cia sgm jÜktwg opoiardÞpose cmxrsÞy Þ amalemülemgy tpovqÝxrgy Þ jimdýmot , so jürsoy sxm opoßxm dem lpoqeß ma pqobkeuheß le ajqßbeia ( bkÝpe « ApohelasijÜ » ) .
 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 .
Oi pqobkÝweiy cia lekkomsijÝy tpovqeþreiy jai epibaqýmreiy dem vqgrilopoioýmsai cia sgm pqoraqlocÞ sgy anßay sxm rsoiveßxm sot emeqcgsijoý .
 Premium shall mean the difference between the par value of a security and its price when such price is higher than par .
 PqoherliajÝy pqÜneiy re vqeücqaua : oi enxvqglasirsgqiajÝy rtlbÜreiy le siy opoßey rtluxmeßsai , sgm gleqolgmßa rýmawgy sgy rýlbargy , g acoqÜ Þ pþkgrg vqglasodosijoý lÝrot ( rtmÞhxy olokücot Þ cqallasßot ) re lekkomsijÞ gleqolgmßa jai re pqojahoqirlÝmg silÞ .
 Provisions shall mean amounts set aside before arriving at the profit or loss figure in order to provide for any known or expected liability or risk , the cost of which cannot be accurately determined ( see  Reserves ) . Provisions for future liabilities and charges may not be used to adjust the value of assets .
 PqoherliajÞ pqÜng rtmakkÜclasoy : g rýlbarg le sgm opoßa rtluxmeßsai , re jahoqirlÝmg gleqolgmßa , g apetheßay acoqÜ Þ pþkgrg oqirlÝmot poroý pot ejuqÜfesai re nÝmo mülirla Ýmamsi Ükkot , rtmÞhxy sot ecvþqiot molßrlasoy , jai g paqÜdorg sot paqapÜmx poroý re rtcjejqilÝmg lekkomsijÞ gleqolgmßa , peqirrüseqey apü dýo eqcÜriley glÝqey lesÜ sgm gleqolgmßa rýmawgy sgy rýlbargy , re pqojahoqirlÝmg silÞ . AtsÞ g pqoherliajÞ silÞ rtmakkÜclasoy rtmßrsasai rsgm ejÜrsose irvýotra Ülerg irosilßa rtm / pkgm lßay rtmuxmgheßray diauoqÜy tpÝq / tpü so Üqsio .
 Realised gains / losses shall mean gains / losses arising out of the difference between the sale price of a balance sheet item and its ( adjusted ) cost .  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 .
 PqorherliajÞ rtluxmßa episojßxm : g rýlbarg le sgm opoßa dýo lÝqg rtluxmoým so episüjio pot ha euaqlorseß epß omolarsijÞy jasÜhergy oqirlÝmgy diÜqjeiay , bÜrei sot opoßot ha jasabkgheß süjoy re rtcjejqilÝmg lekkomsijÞ gleqolgmßa . AmÜkoca le sg diauoqÜ amÜlera rso rtluxmghÝm episüjio jai rso episüjio sgy acoqÜy pot irvýei jasÜ sgm gleqolgmßa diajamomirloý , o Ýmay ej sxm rtlbakkolÝmxm tpovqeoýsai re jasabokÞ apofglßxrgy pqoy som Ükko , jasÜ sgm gleqolgmßa diajamomirloý .
 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 . They include differences in both price quotation and / or market exchange rates .
 RsaheqÞ apürberg : g pqaclasopoioýlemg emsüy rtcjejqilÝmgy 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 em kücx rsoiveßot prorata temporis .
 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 resell the asset for an agreed price on demand , or after a stated time , or in the event of a particular contingency .
 Rsoiveßo sot emeqcgsijoý : Ýmay püqoy pot ekÝcvei g epiveßqgrg , o opoßoy pqojýpsei apü paqekhümsa cecomüsa jai dtmÜlei sot opoßot amaµÝmesai g eirqoÞ lekkomsijþm oijomolijþm ouekþm rsgm epiveßqgrg .
Sometimes a repo transaction is agreed via a third party ( triparty repo ) .
 Rsoiveßo sot pahgsijoý : g sqÝvotra tpovqÝxrg lßay epiveßqgrgy , pot pqojýpsei apü paqekhümsa cecomüsa , o diajamomirlüy sgy opoßay amalÝmesai ma pqojakÝrei ejqoÞ , apü sgm epiveßqgrg , püqxm pot elpeqiÝvotm oijomolijÜ ouÝkg .
 Reverse transaction shall mean an operation whereby the central banks buys ( reverse repo ) or sells ( repo ) assets under a repurchase agreement or conducts credit operations against collateral .
 Rtlbükaio lekkomsijÞy ejpkÞqxrgy episojßxm : diapqaclaseýrilo pqoherliajü rtlbükaio .
 Settlement shall mean an act that discharges obligations in respect of funds or assets transfers between two or more parties .
Re rtlbükaia sÝsoiot sýpot , rtluxmeßsai g acoqÜ Þ pþkgrg emüy vqglasodosijoý lÝrot , p.v. emüy olokücot , jasÜ sgm gleqolgmßa rýmawgy sot rtlbokaßot , le paqÜdorg le lekkomsijÞ gleqolgmßa jai re pqojahoqirlÝmg silÞ .
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 .
RtmÞhxy dem kalbÜmei vþqa pqaclasijÞ paqÜdorg , epeidÞ so rtlbükaio ejjahaqßfesai pqim apü sgm rtluxmgheßra gleqolgmßa kÞngy .  RtkkaclasijÜ diahÝrila : g jahaqÞ hÝrg rso amsßrsoivo mülirla .
 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 .
Cia soty rjopoýy sot paqümsoy oqirloý , sa eidijÜ sqabgjsijÜ diajaiþlasa ( ESD ) hexqoýmsai nevxqirsü mülirla .  SaleiajÞ sajsopoßgrg : g kocirsijÞ pqorÝccirg jasÜ sgm opoßa sa kocirsijÜ cecomüsa jasavxqoýmsai sgm gleqolgmßa sot diajamomirloý .
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 .
 TARGET ( Trans-European Automated Real-time Gross settlement Express Transfer system ) : so dietqxpaújü atsolasopoiglÝmo rýrsgla saveßay lesauoqÜy jeuakaßxm re rtmevÞ vqümo pot aposekeßsai apü so rýrsgla diajamomirloý re rtmevÞ vqümo ( RDRV ) pot diahÝsei jÜhe EhmJS , apü so lgvamirlü pkgqxlþm EJS jai so lgvamirlü diarýmdergy .  SilÞ rtmakkacÞy : g silÞ pot rtluxmeßsai amÜlera rsa rtlbakkülema lÝqg jasÜ sg rýmawg lßay rýlbargy .
 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 .  Target shall mean the trans-European automated real-time gross settlement express transfer system composed of one real-time gross settlement system ( RTGS system ) in each of the NCBs , the EPM and the Interlinking .
 Vqeücqauo tpü so Üqsio : rsoiveßo sot emeqcgsijoý pot dem apouÝqei süjo lÝrx sojoleqidßot , g de apüdorÞ sot enaruakßfesai lÝrx sgy amasßlgrgy sot jeuakaßot , kücx sgy tpü so Üqsio Ýjdorgy Þ acoqÜy sot rsoiveßot sot emeqcgsijoý .
 Transaction costs shall mean costs that are identifiable as related to the specific transaction .
 Vqglasooijomolijü rsoiveßo sot emeqcgsijoý : opoiodÞpose rsoiveßo sot emeqcgsijoý , so opoßo lpoqeß ma rtmßrsasai re : i ) lesqgsÜ Þ ii ) rtlbasijü dijaßxla kÞwgy lesqgsþm Þ Ükkot vqglasooijomolijoý lÝrot apü Ükkg epiveßqgrg Þ iii ) rtlbasijü dijaßxla amsakkacÞy vqglasooijomolijþm lÝrxm le Ükkg epiveßqgrg tpü üqoty dtmgsijÜ etmoújoýy Þ iv ) lesovijü sßsko Ükkgy epiveßqgrgy .
 Transaction price shall mean the price agreed between the parties when a contract is made .
 Vqglasooijomolijü rsoiveßo sot pahgsijoý : opoiodÞpose rsoiveßo sot pahgsijoý , so opoßo rtmirsÜ molijÞ tpovqÝxrg paqÜdorgy lesqgsþm Þ Ükkot vqglasooijomolijoý lÝrot re Ükkg epiveßqgrg Þ amsakkacÞy vqglasooijomolijþm lÝrxm le Ükkg epiveßqgrg tpü üqoty dtmgsijÜ dtrlemeßy .
 Unrealised gains / losses shall mean gains / losses arising from the revaluation of assets compared to their ( adjusted ) cost of acquisition .
PAQAQSGLA III OIJOMOLIJG PQORECCIRG : AMAKTSIJG PEQICQAUG So kocirsijü rýrsgla pot barßfesai rsgm oijomolijÞ pqorÝccirg diauÝqei apü so rýrsgla sgy saleiajÞy sajsopoßgrgy jasÜ so üsi apobkÝpei rsgm jasacqauÞ sxm cecomüsxm pot epgqeÜfotm sg vqglasooijomolijÞ jasÜrsarg jai sxm rvesijþm jimdýmxm so rtmsolüseqo dtmasü , le rjopü sgm üro so dtmasü ajqibÝrseqg paqotrßarg sgy eijümay sgy vqglasooijomolijÞy jasÜrsargy .
ANNEX III ECONOMIC APPROACH : DETAILED DESCRIPTION The economic-based accounting system differs from the cash ( settlement ) system in that it aims to record the events that affect the financial position and the related risks as soon as possible , so as to present the most accurate possible image of the financial position .
Sa jýqia vaqajsgqirsijÜ atsÞy sgy pqorÝccirgy eßmai : 1 .
The main characteristics of this approach are : 1 .
g jasacqauÞ , jasÜ sgm gleqolgmßa sgy rtmakkacÞy , sxm pqÜnexm pot rtmolokocoýmsai ejeßmg sgm gleqolgmßa jai oi opoßey pqobkÝpotm paqÜdorg re lesacemÝrseqg gleqolgmßa ·
the recording on the transaction date of the deals entered into on that date and which imply a delivery at a later date ;
o vqomijÜ Üleroy rtmtpokocirlüy rsg rtmakkaclasijÞ hÝrg :  sxm porþm re nÝmo mülirla pot Ývotm acoqarseß akkÜ dem Ývotm ajüla eirpqavheß ( Þ pot Ývotm pxkgheß akkÜ dem Ývotm ajüla paqadoheß ) ,  sxm dedotketlÝmxm süjxm re nÝmo mülirla · 3 .
the immediate taking into account in the foreign currency positions :  of amounts bought and not yet received ( or sold and not yet delivered ) in foreign currencies ,  of accrued interest in foreign currencies ; 3 .
g kÞwg tpüwg sot eirodÞlasoy pot pqojýpsei re gleqÞria bÜrg jai jasÜ sgm gleqolgmßa sot diajamomirloý .
the consideration of income that arises on a daily basis as well as on settlement .
JasacqauÞ jasÜ sgm gleqolgmßa rtmakkacÞy Oi pqÜneiy le lesacemÝrseqo sgy rýmawÞy soty vqümo paqÜdorgy pqÝpei ma jasacqÜuomsai jasÜ sgm gleqolgmßa rýmawgy sgy rtmakkacÞy re kocaqiarloýy ejsüy irokocirloý ( sÜnexy ) , þrse ma amsamajkþmsai Ýcjtqa oi rvesijÝy amakguheßrey tpovqeþreiy jai oi rvesijoß jßmdtmoi .
Recording on the transaction date The operations for which the delivery is deferred must be recorded on the transaction date in off-balance-sheet ( memorandum ) accounts , so as to correctly reflect the related commitments and risks .
G em kücx aqvÞ lpoqeß ma euaqlorseß , cia paqÜdeicla , rsiy ajükothey peqipsþreiy :  cia porÜ pot Ývotm acoqarseß jai dem Ývotm ajüla eirpqavheß Þ porÜ pot Ývotm pxkgheß jai dem Ývotm ajüla paqadoheß rso pkaßrio Ülerxm pqÜnexm re rtmÜkkacla ( g rtmghirlÝmg vqomijÞ peqßodoy eßmai dýo glÝqey ) ,  cia porÜ pot pqüjeisai ma eirpqavhoým Þ ma paqadohoým rso pkaßrio pqoherliajþm pqÜnexm re rtmÜkkacla ·  cia porÜ pot Ývotm voqgcgheß xy dÜmeia jai dem Ývotm ajüla paqadoheß Þ pot Ývotm kguheß xy dÜmeia Þ diabibarseß jai dem Ývotm ajüla eirpqavheß , rso pkaßrio dameiodosijþm Þ dameiokgpsijþm pqÜnexm re nÝmo mülirla ·  cia vqeücqaua pot Ývotm acoqarseß jai dem Ývotm ajüla eirpqavheß Þ pot Ývotm pxkgheß jai dem Ývotm ajüla paqadoheß .
For instance , this principle could be applied in the following cases :  amounts bought and not yet received , or sold and not yet delivered in the context of spot foreign exchange deals ( two days is the customary period ) ,  amounts to be received or delivered in the context of forward foreign exchange deals ,  amounts lent and not yet delivered or borrowed , or forwarded and not yet received , in the context of loans or borrowings in foreign currencies ,  securities bought and not yet received or sold and not yet delivered .
Sa porÜ re molßrlasa pot pqüjeisai ma eirpqavhoým Þ ma paqadohoým xy aposÝkerla Ülerxm Þ pqoherliajþm pqÜnexm re rtmÜkkacla pqÝpei ma rtmtpokocßfomsai rsiy rtmakkaclasijÝy hÝreiy apü sgm gleqolgmßa jasacqauÞy soty .
The amounts in currencies to be received or delivered as a result of spot or forward foreign exchange deals must be taken into account in the foreign currency positions as from the date of their recording .
Rtmtpokocirlüy sot dedotketlÝmot süjot rsg rtmakkaclasijÞ hÝrg Apü molijÞ Üpowg , o dedotketlÝmoy süjoy pqojýpsei re gleqÞria bÜrg , epß rsoiveßxm sot emeqcgsijoý Þ sot pahgsijoý , sa opoßa apojsþmsai Þ oueßkomsai Þ jasÝvomsai .
Taking account of the accrued interest in the foreign currency positions In legal terms , accrued interest arises on assets or liabilities that are earned or due , or owned , on a day-by-day basis .
Rtmepþy , epgqeÜfei sg vqglasooijomolijÞ hÝrg apü sgm glÝqa pot pqojýpsei .
Consequently , it affects the financial position as from the day on which it accrues .
Rsgm peqßpsxrg dedotketlÝmot süjot epß nÝmxm molirlÜsxm , dgliotqceßsai rtmakkaclasijüy jßmdtmoy apü sgm glÝqa pot pqojýpsei o süjoy .
In the particular case of accrued interest in foreign currencies , this gives rise to an exchange risk as from the day on which it accrues .
G rtmakkaclasijÞ irosilßa rsgm opoßa aposilþmsai atsÜ sa Ýroda jai Ýnoda apü süjoty emüwei sgy jasacqauÞy soty rso kocaqiarlü aposekerlÜsxm vqÞrexy eßmai g irosilßa pot irvýei sgm gleqolgmßa jasacqauÞy .
The exchange rate at which this interest income or expenditure is valued for recording in the profit and loss account is the rate on the date on which it is recorded .
BÜrei atsÞy sgy irosilßay pqordioqßfesai so aposÝkerla re rtmÜkkacla so rvesifülemo le sa rtcjejqilÝma rsoiveßa sot emeqcgsijoý Þ sot pahgsijoý .
It is by reference to this rate that the subsequent foreign exchange result related to these assets or liabilities will be determined .
Rtmepþy , o dedotketlÝmoy süjoy re nÝmo mülirla ( rtlpeqikalbamolÝmxm sxm diauoqþm tpÝq jai tpü so Üqsio epß pqoherliajþm rtmakkacþm ) pqÝpei ma eccqÜuesai rsg rtmakkaclasijÞ hÝrg re gleqÞria bÜrg .
Therefore , accrued interest in foreign currencies ( including premiums and discounts on forward transactions ) should be entered in the foreign currency position on a daily basis .
KÞwg tpüwg sot eirodÞlasoy pot pqojýpsei re gleqÞria bÜrg jai jasÜ sgm gleqolgmßa sot diajamomirloý Stvüm diauoqÜ amÜlera rsgm gleqolgmßa jasÜ sgm opoßa pqojýpsei o dedotketlÝmoy süjoy jai rsgm gleqolgmßa jasavþqgrÞy sot rsoty kocaqiarloýy epgqeÜfei so porü :  sxm erüdxm jai enüdxm apü süjoty ,  sxm lg pqaclasopoighÝmsxm jeqdþm jai fgliþm .
Consideration of the income that arises on a daily basis as well as on settlement Any gap between the date at which the interest accrues and the date at which it is recorded in the accounts results in a different amount of :  interest income and expenditure ,  unrealised gains and losses .
Emþ so Ühqoirla sxm dýo atsþm porþm paqalÝmei so ßdio , g amakocßa lesaný sxm epilÝqoty porþm eßmai dtmasü ma diauoqopoießsai , amÜkoca le so am Ývei epikeceß g lÝhodoy sgy saleiajÞy sajsopoßgrgy Þ g oijomolijÞ pqorÝccirg .
While the total of these two amounts remains the same , the split between them can differ depending on whether a cash ( settlement ) approach or an economic-based approach is used .
EpipkÝom , auoý oi emaqlomirlÝmoi kocirsijoß jamümey pqobkÝpotm diauoqesijÞ amsilesþpirg sxm pqaclasopoighÝmsxm jai lg pqaclasopoighÝmsxm aposekerlÜsxm , eßmai rglamsijü g sanimülgrg sxm dýo atsþm jasgcoqiþm aposekerlÜsxm ma eßmai ajqibÞy .
Moreover , since the harmonised accounting rules provide for different treatments for realised and unrealised results it is essential that the classification of these two categories of results is exact .
Cia soty kücoty atsoýy , rýluxma le sgm oijomolijÞ pqorÝccirg , o dedotketlÝmoy süjoy ( rtlpeqikalbamolÝmxm sxm diauoqþm tpÝq jai tpü so Üqsio epß pqoherliajþm rtmakkacþm ) pqÝpei re gleqÞria bÜrg :  ma jasacqÜuesai re kocaqiarloýy sajsopoßgrgy sxm irokocirlþm ,  ma aposilÜsai rsgm silÞ pot irvýei sgm glÝqa jasacqauÞy sot rso kocaqiarlü aposekerlÜsxm vqÞrexy .
For these reasons , the economic-based approach requires that accrued interest ( including premiums and discounts on forward transactions ) should , on a daily basis , be :  recorded in balance sheet regularisation accounts ,  valued at the rate of the day of recording for entry into the profit and loss account .
AtsÝy oi eccqauÝy dem amsikocßfomsai , o de dedotketlÝmoy süjoy auaiqeßsai apü soty kocaqiarloýy sajsopoßgrgy jasÜ so vqümo sgy pkgqxlÞy .
These entries would not be reversed and accrued interest would be taken out of the regularisation accounts at the time of the payment .
PAQAQSGLA IV RTMHERG JAI JAMOMER APOSILGRGR SOT IROKOCIRLOT EMEQCGSIJO Sanimülgrg sot peqievolÝmot sxm rsoiveßxm sot irokocirloý
ANNEX IV COMPOSITION AND VALUATION RULES FOR THE BALANCE SHEET ASSETS
Rsoiveßo sot irokocirloý ( 1 )
Balance sheet item ( 1 )
AqvÞ aposßlgrgy
Categorisation of contents of balance sheet items
Utrijüy vqtrüy ( Þsoi , qÜbdoi , jÝqlasa , pkÜjey , wÞclasa ) apohgjetlÝmoy Þ « jah » odüm » .
Physical gold ( i.e. bars , coins , plates , nuggets ) in storage or  under way .
Aûkoy 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 süpot uýkangy Þ jahaqüsgsay vqtroý , üpot amÜlera rsgm paqÜdorg jai sgm paqakabÞ paqelbÜkkomsai peqirrüseqey apü lßa eqcÜriley glÝqey
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
ApaisÞreiy re rtmÜkkacla apü lg jasoßjoty fþmgy etqþ
Claims on non-euro area residents denominated in foreign currency
ApaisÞreiy re rtmÜkkacla apü amsirtlbakkülemoty pot jasoijoým ejsüy sgy fþmgy sot etqþ ( rtlpeqikalbamolÝmxm sxm diehmþm jai tpeqehmijþm oqcamirlþm jai sxm jemsqijþm sqapefþm ejsüy OME )
Claims on counterparties resident outside the euro area ( including international and supranational institutions and non-EMU central banks ) denominated in foreign currency
a ) SqabgjsijÜ dijaiþlasa rso pkaßrio sot apohelasijoý leqidßot ( jahaqÜ ) Ehmijü leqßdio leßom sa tpükoipa re etqþ pot diahÝsei so DMS ( o kocaqiarlüy aqih .
Receivables from the IMF ( 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 » )
( a ) Drawing rights within the reserve tranche ( net ) Nominal value , translation at the foreign exchange market rate Mandatory
SqabgjsijÜ dijaiþlasa rso pkaßrio sot apohelasijoý leqidßot ( jahaqÜ ) OlolarsijÞ anßa , lesasqopÞ le sgm acoqaßa rtmakkaclasijÞ irosilßa TpovqexsijÞ
( 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 ) EidijÜ sqabgjsijÜ diajaiþlasa DiahÝrila eidijþm sqabgjsijþm dijaixlÜsxm ( ajahÜqirsa )
( b ) Special drawing rights Holdings of special drawing rights ( gross )
b ) EidijÜ sqabgjsijÜ dijaiþlasa OlolarsijÞ anßa , lesasqopÞ le sgm acoqaßa rtmakkaclasijÞ irosilßa
( b ) Special drawing rights Nominal value , translation at the foreign exchange market rate Mandatory
TpovqexsijÞ L 33/38
L 33/38 EN
c ) KoipÝy apaisÞreiy CemijÝy rtluxmßey dameirloý ( CRD ) , dÜmeia bÜrei eidijþm rtluxmiþm dameirloý , jasehÝreiy rso pkaßrio sgy dietjüktmrgy cia sg leßxrg sgy usþveiay jai sgm pqoþhgrg sgy amÜpstngy ( PRGF )
( c ) Other claims General arrangements to borrow ( GAB ) , loans under special borrowing arrangements , deposits within the framework of the PRGF
a ) JasahÝreiy re sqÜpefey ejsüy fþmgy etqþ Sqevoýlemoi kocaqiarloß , jasahÝreiy pqoherlßay , sqapefijÜ dÜmeia lßay glÝqay
( a ) Balances with banks outside the euro area Current accounts , fixed-term deposits , day-to-day money