natgillin/translations-raw huggingface dataset:
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 » )
Claims on euro area residents denominated in foreign currency ( 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 ) Vqeücqaua ( diapqaclaseýrila ) Acoqaßa silÞ jai acoqaßa rtmakkaclasijÞ irosilßa
( a ) Securities ( marketable ) Market price and foreign exchange market rate
b )
Balance sheet item ( 1 )
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
Valuation principle ( 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 ) KoipÝy apaisÞreiy JasahÝreiy rsgm omolarsijÞ anßa jai lg diapqaclaseýrila vqeücqaua rso jürsoy , lesasqopÞ aluosÝqxm le sgm acoqaßa rtmakkaclasijÞ irosilßa
( b ) Other claims Deposits at nominal value , non-marketable securities at cost , both translated at the foreign exchange market rate Mandatory
ApaisÞreiy re etqþ Ýmamsi lg jasoßjxm fþmgy etqþ
Claims on non-euro area residents denominated in euro
JasahÝreiy re sqÜpefey , vqeücqaua jai dÜmeia
Balances with banks , security investments and loans
a ) JasahÝreiy re sqÜpefey ejsüy fþmgy etqþ Sqevoýlemoi kocaqiarloß , jasahÝreiy pqoherlßay , sqapefijÜ dÜmeia lßay glÝqay , rtluxmßey epamapþkgrgy rtmdeülemey le sg diaveßqirg vqeocqÜuxm re etqþ
( 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 ) JasahÝreiy re sqÜpefey ejsüy fþmgy etqþ OmolarsijÞ anßa
( a ) Balances with banks outside the euro area Nominal value
b ) Diapqaclaseýrila vqeücqaua Acoqaßa silÞ
( b ) Marketable securities Market price
c ) DÜmeia ejsüy fþmgy etqþ DÜmeia pqoy lg jasoßjoty fþmgy etqþ jai lg diapqaclaseýrila vqeücqaua pot Ývotm ejdoheß apü lg jasoßjoty fþmgy etqþ
( 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
( c ) Loans outside the euro area Deposits at nominal value , non-marketable securities at cost
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 Securities issued by supranational or international organisations e.g. the EIB , irrespective of their geographical location
d ) Vqeücqaua ejdohÝmsa apü uoqeßy ejsüy fþmgy etqþ Acoqaßa silÞ
( d ) Securities issued by entities outside the euro area Market price
ApaisÞreiy pot apoqqÝotm apü pirsxsijÝy dietjokýmreiy rso pkaßrio sot LRI II
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
OmolarsijÞ anßa
Nominal value
DÜmeia re etqþ pqoy pirsxsijÜ idqýlasa fþmgy etqþ , rvesifülema le pqÜneiy molirlasijÞy pokisijÞy
Lending to euro area credit institutions related to monetary policy operations denominated in euro
Rsoiveßa 5.1 Ýxy 5.5 : rtmakkacÝy bÜrei sxm amsßrsoivxm lÝrxm molirlasijÞy pokisijÞy pot peqicqÜuomsai rso Ýccqauo le sßsko « G emiaßa molirlasijÞ pokisijÞ rsg fþmg sot etqþ : cemijÞ sejlgqßxrg cia sa lÝra jai siy diadijarßey molirlasijÞy pokisijÞy sot EtqxrtrsÞlasoy »
Items 5.1 to 5.5 : transactions according to the respective monetary policy instruments described in the document  The single monetary policy in the euro area : General documentation on Eurosystem monetary policy instruments and procedures 
PqÜneiy jýqiay amavqglasodüsgrgy
Main refinancing operations
SajsijÝy amsirsqepsÝey rtmakkacÝy cia sgm paqovÞ qetrsüsgsay pot ejsekoýmsai re ebdoladiaßa bÜrg jai le rtmÞhg diÜqjeia dýo ebdolÜdxm
Regular liquidity-providing reverse transactions with a weekly frequency and normally a maturity of two weeks
OmolarsijÞ anßa Þ jürsoy ( rtluxmßay epamacoqÜy )
Nominal value or ( repo ) cost
PqÜneiy pio lajqopqüherlgy amavqglasodüsgrgy
Longer-term refinancing operations
SajsijÝy amsirsqepsÝey rtmakkacÝy cia sgm paqovÞ qetrsüsgsay pot ejsekoýmsai re lgmiaßa bÜrg jai le rtmÞhg diÜqjeia sqiþm lgmþm
Regular liquidity-providing reverse transactions with a monthly frequency and normally a maturity of three months
AmsirsqepsÝey pqÜneiy enolÜktmrgy bqavtvqümixm diajtlÜmrexm sgy qetrsüsgsay
Fine-tuning reverse operations
AmsirsqepsÝey rtmakkacÝy pot ejsekoýmsai xy Ýjsajsey rtmakkacÝy le rjopü sg qýhlirg bqavtvqümixm diajtlÜmrexm sgy qetrsüsgsay
Reverse transactions , executed as ad hoc transactions for fine-tuning purposes
DiaqhqxsijÝy amsirsqepsÝey pqÜneiy
Structural reverse operations
AmsirsqepsÝey rtmakkacÝy pot rsoveýotm rsgm pqoraqlocÞ sgy diaqhqxsijÞy hÝrgy sot EtqxrtrsÞlasoy Ýmamsi sot vqglasopirsxsijoý solÝa
Reverse transactions aiming at adjusting the structural position of the Eurosystem vis-à-vis the financial sector
Dietjüktmrg oqiajÞy vqglasodüsgrgy
Marginal lending facility
Dietjüktmrg qetrsüsgsay lßay glÝqay le pqojahoqirlÝmo episüjio Ýmamsi apodejsþm peqiotriajþm rsoiveßxm ( pÜcia dietjüktmrg )
Overnight liquidity facility at a pre-specified interest rate against eligible assets ( standing facility )
OmolarsijÞ anßa Þ jürsoy ( rtluxmßay epamacoqÜy )
Nominal value or ( repo ) cost Mandatory
TpovqexsijÞ L 58/22
L 58/22 EN
Pirsþreiy cia sgm jÜktwg peqihxqßxm
Additional credit to credit institutions , arising from value increases of underlying assets regarding other credit to these credit institutions
Pqürhesey pirsþreiy pqoy pirsxsijÜ idqýlasa , oi opoßey pqojýpsotm apü sgm aýngrg sgy anßay sxm tpojeßlemxm rsoiveßxm sot emeqcgsijoý pot kalbÜmomsai xy eccýgrg cia sg voqÞcgrg Ükkxm pirsþrexm rsa em kücx pirsxsijÜ idqýlasa Sqevoýlemoi kocaqiarloß , jasahÝreiy pqoherlßay , sqapefijÜ dÜmeia liay glÝqay , rtluxmßey epamapþkgrgy rtmdeülemey le sg diaveßqirg sxm vaqsoutkajßxm vqeocqÜuxm pot elpßpsotm rso rsoiveßo « Vqeücqaua re etqþ jasoßjxm fþmgy etqþ » ( rtlpeqikalbamolÝmxm sxm rtmakkacþm pot pqojýpsotm apü sg lesasqopÞ pqþgm rtmakkaclasijþm diaherßlxm sgy fþmgy etqþ ) jai koipÝy apaisÞreiy .
Other claims on euro area credit institutions denominated in euro Current accounts , fixed-term deposits , day-to-day money , reverse repo transactions in connection with the management of security portfolios under the asset item  Securities of euro area residents denominated in euro  ( including transactions resulting from the transformation of former foreign currency reserves of the euro area ) and other claims .
Kocaqiarloß amsapojqisþm re pirsxsijÜ idqýlasa Ükkxm vxqþm sgy fþmgy etqþ .
Correspondent accounts with non-domestic euro area credit institutions .
KoipÝy apaisÞreiy jai pqÜneiy , lg rtmdeülemey le pqÜneiy molirlasijÞy pokisijÞy sot EtqxrtrsÞlasoy .
Other claims and operations unrelated to monetary policy operations of the Eurosystem . Any claims stemming from monetary policy operations initiated by an NCB prior to joining the Eurosystem
OpoierdÞpose apaisÞreiy apü pqÜneiy molirlasijÞy pokisijÞy oi opoßey diemeqcÞhgjam apü oqirlÝmg EhmJS pqim apü sgm ÝmsanÞ sgy rso Etqxrýrsgla Diapqaclaseýrila vqeücqaua ( rtmdeülema le Þ apodejsÜ cia soty rjopoýy sgy molirlasijÞy pokisijÞy , ejsüy sxm lesovþm , rtllesovþm jai Ükkxm vqeocqÜuxm pot elpßpsotm rso rsoiveßo sot emeqcgsijoý « KoipÜ vqglasooijomolijÜ rsoiveßa emeqcgsijoý » ) : cqallÜsia jai olükoca , rtmakkaclasijÝy , olükoca lgdemijoý sojoleqidßot , sßskoi vqglasacoqÜy pot jasÝvomsai rso pkaßrio Ülerxm ( outright ) rtmakkacþm , ( rtlpeqikalbamolÝmxm sxm jqasijþm vqeocqÜuxm pot amÜcomsai rsom pqim apü sgm OME vqümo ) , re etqþ · vqeücqaua sgy EJS pot acoqÜrsgjam le rjopü sgm enolÜktmrg bqavtvqümixm diajtlÜmrexm sgy qetrsüsgsay ApaisÞreiy Ýmamsi sgy jtbÝqmgrgy , amacülemey rsom pqim apü sgm OME vqümo ( lg diapqaclaseýrila vqeücqaua , dÜmeia )
Securities of euro area residents denominated in euro Marketable securities ( related to or eligible to be used for monetary policy purposes , other than equity shares , participations and other securities under asset item  Other financial assets ) : notes and bonds , bills , zero bonds , money market paper held outright ( including government securities stemming from before EMU ) denominated in euro ;
KoipÝy apaisÞreiy re etqþ Ýmamsi pirsxsijþm idqtlÜsxm fþmgy etqþ
ECB debt certificates purchased for fine-tuning purposes
OmolarsijÞ anßa Þ jürsoy
Market price Mandatory
VqÝoy cemijÞy jtbÝqmgrgy re etqþ ApaisÞreiy emsüy sot EtqxrtrsÞlasoy + RtllesovÞ rso jeuÜkaio sgy EJS +
General government debt denominated in euro Claims on government stemming from before EMU ( non-marketable securities , loans )
JasahÝreiy / dÜmeia rsgm omolarsijÞ anßa , lg diapqaclaseýrila vqeücqaua rso jürsoy
Deposits / loans at nominal value , non-marketable securities at cost Mandatory
Rsoiveßo irokocirloý lümo sxm EhmJS So leqßdio rtllesovÞy sgy jÜhe EhmJS rso jeuÜkaio sgy EJS rýluxma le sg rtmhÞjg jai sgm amsßrsoivg jkeßda jasamolÞy jai oi eiruoqÝy bÜrei sot Üqhqot 49.2 sot jasarsasijoý Jürsoy
Participating interest in ECB + Only an NCB balance sheet item The ECB capital share of each NCB according to the Treaty and the respective capital key and contributions according to Article 49.2 of the Statute
TpovqexsijÞ
Cost
3.3.2003 EL Rsoiveßo irokocirloý ( 1 )
Mandatory 3.3.2003
Epßrglg Eugleqßda sgy EtqxpaújÞy ¸ mxrgy Sanimülgrg sot peqievolÝmot sxm rsoiveßxm sot irokocirloý AqvÞ aposßlgrgy EuaqlocÞ ( 2 )
EN Official Journal of the European Union Categorisation of contents of balance sheet items Scope of application ( 2 )
ApaisÞreiy pot amsirsoivoým rsg lesabßbarg rtmakkaclasijþm diaherßlxm +
Claims equivalent to the transfer of foreign reserves +
Rsoiveßo irokocirloý lümo sxm EhmJS ApaisÞreiy re etqþ Ýmamsi sgy EJS ürom auoqÜ siy aqvijÝy jai ( pqürhesey ) lesabibÜreiy rtmakkaclasijþm diaherßlxm rýluxma le siy diasÜneiy sgy rtmhÞjgy
Only an NCB balance sheet item Euro-denominated claims on the ECB in respect of initial ( and additional ) transfers of foreign reserves under the Treaty provisions
OmolarsijÞ anßa ( leßom paqaßsgrg )
Nominal value ( less waiver )
ApaisÞreiy pot rtmdÝomsai le cqallÜsia sa opoßa jakýpsotm sgm Ýjdorg vqeocqÜuxm sgy EJS +
Claims related to promissory notes backing the issuance of ECB debt certificates +
Rsoiveßo irokocirloý lümo sgy EJS CqallÜsia pot Ývotm ejdoheß apü siy EhmJS , rso pkaßrio rtluxmßay sýpot back-to-back pot auoqÜ vqeücqaua sgy EJS
Only an ECB balance sheet item . Promissory notes issued by NCBs , due to the back-to-back agreement in connection with ECB debt certificates
JahaqÝy apaisÞreiy rtmdeülemey le sgm jasamolÞ sxm sqapefocqallasßxm etqþ emsüy sot EtqxrtrsÞlasoy + *
Net claims related to the allocation of euro banknotes within the Eurosystem + *
Cia siy EhmJS : jahaqÞ apaßsgrg rtmdeülemg le sgm euaqlocÞ sgy jkeßday jasamolÞy sqapefocqallasßxm ( Þsoi rtlpeqikalbamolÝmxm sxm emsüy sot etqxrtrsÞlasoy tpokoßpxm pot rvesßfomsai le sgm Ýjdorg sqapefocqallasßxm apü sgm EJS ) , so enirxsijü porü jai g rvesijÞ irorjekirsijÞ kocirsijÞ eccqauÞ , üpxy oqßfesai rsgm apüuarg EJS / 2001/16 rvesijÜ le sgm jasamolÞ sot molirlasijoý eirodÞlasoy sxm EhmJS sxm rtllesevümsxm jqasþm lekþm apü so oijomolijü Ýsoy 2002 .
For the NCBs : net claim related to the application of the banknote allocation key ( i.e. including the ECB 's banknote issue related intra-Eurosystem balances ) , the compensatory amount and its balancing accounting entry as defined by Decision ECB / 2001/16 on the allocation of monetary income of the NCBs of participating Member States from the financial year 2002 .
Cia sgm EJS : apaßsgrg rtmdeülemg le sgm Ýjdorg sqapefocqallasßxm etqþ sgy EJS , rýluxma le sgm apüuarg EJS / 2001/15 , sgy 6gy Dejelbqßot 2001 , rvesijÜ le sgm Ýjdorg sqapefocqallasßxm etqþ ( 3 )
For the ECB : claim related to the ECB 's banknote issue under Decision ECB / 2001/15 of 6 December 2001 ( 3 ) on the issue of euro banknotes Nominal value
OmolarsijÞ anßa
Mandatory
KoipÝy apaisÞreiy emsüy sot EtqxrtrsÞlasoy ( jahaqÝy ) +
Other claims within the Eurosystem ( net )+
a ) JahaqÝy apaisÞreiy pot apoqqÝotm apü tpükoipa kocaqiarlþm sot TARGET jai kocaqiarlþm amsapojqisþm sxm EhmJS , Þsoi jahaqü porü sxm apaisÞrexm jai tpovqeþrexm [ bkÝpe epßrgy so rsoiveßo sot pahgsijoý « KoipÝy tpovqeþreiy emsüy sot EtqxrtrsÞlasoy ( jahaqÝy )» ]
( a ) Net claims arising from balances of TARGET accounts and correspondent accounts of NCBs i.e. the net figure of claims and liabilities ( see also liability item  Other liabilities within the Eurosystem ( net ))
a ) OmolarsijÞ anßa
( a ) Nominal value
b ) Apaßsgrg oueikülemg rsg diauoqÜ amÜlera rso molirlasijü eirüdgla pot rtcjemsqþmesai jai re ejeßmo pot amadiamÝlesai .
( b ) Claim due to the difference between monetary income to be pooled and redistributed .
Irvýei lümo cia sgm peqßodo amÜlera rsgm eccqauÞ sot molirlasijoý eirodÞlasoy , rso pkaßrio sxm diadijariþm rso sÝkoy sot Ýsoty , jai rso rvesijü diajamomirlü sgm seketsaßa eqcÜrilg glÝqa sot Iamotaqßot jÜhe Ýsoty
Only relevant for the period between booking of monetary income as part of the year-end procedures , and its settlement at the last working day in January each year
b )
( b ) Nominal value
TpovqexsijÞ L 58/24
L 58/24 EN
c )
Balance sheet item ( 1 )
KoipÝy apaisÞreiy emsüy sot EtqxrtrsÞlasoy pot emdevolÝmxy pqojýpsotm , rtlpeqikalbamolÝmxm sxm apaisÞrexm apü sgm emdiÜlerg diamolÞ sot eirodÞlasoy sgy EJS apü jtjkouoqoýmsa sqapefocqallÜsia etqþ lesaný sxm EhmJS * c )
Valuation principle ( c ) Other intra-Eurosystem claims that may arise , including the interim distribution of ECB income on euro banknotes to NCBs * 9 .
Rsoiveßa tpü sajsopoßgrg Tpükoipa kocaqiarlþm sajsopoßgrgy ( apaisÞreiy ) , rtlpeqikalbamolÝmxm sxm episacþm tpü eßrpqang
Items in course of settlement Settlement account balances ( claims ) , including the float of cheques in collection ( c ) Nominal value
OmolarsijÞ anßa
Mandatory Nominal value
KoipÜ rsoiveßa emeqcgsijoý JÝqlasa fþmgy etqþ Emrþlasa jai arþlasa pÜcia rsoiveßa emeqcgsijoý JÝqlasa etqþ , üsam müliloy ejdüsgy dem eßmai jÜpoia EhmJS CÞpeda jai jsßqia , Ýpipka jai enopkirlüy ( rtlpeqikalbamolÝmot sot gkejsqomijoý enopkirloý ) , kocirlijü OmolarsijÞ anßa Jürsoy leßom aporberheßra anßa PororsÜ apürbergy :  gkejsqomijoß tpokocirsÝy jai paqekjülemo tkijü / kocirlijü jai lesauoqijÜ lÝra : 4 Ýsg  enopkirlüy , Ýpipka jai lgvamokocijüy enopkirlüy : 10 Ýsg  dapÜmey jasarjetÞy jai ( jýqiey ) jeuakaiopoiglÝmey dapÜmey amajaßmirgy : 25 Ýsg Jeuakaiopoßgrg dapamþm : tpojeßlemg re üqio ( jÜsx sxm 10 000 etqþ , lg peqikalbamolÝmot UPA , dem cßmesai jeuakaiopoßgrg ) TpovqexsijÞ Rtmirsþlemg
Cost less depreciation Depreciation rates :  computers and related hardware / software and motor vehicles : 4 years  equipment , furniture and plant in building : 10 years  building and capitalised ( major ) refurbishment expenditure : 25 years Capitalisation of expenditure : limit based ( below EUR 10 000 excluding VAT : no capitalisation ) Recommended
KoipÜ vqglasooijomolijÜ rsoiveßa emeqcgsijoý
Other financial assets
Lesovijoß sßskoi , rtllesovÝy jai epemdýreiy re htcasqijÝy esaiqeßey .
Equity instruments , participating interests and investments in subsidiaries .
VaqsoutkÜjia epemdýrexm rtmdeülema le saleßa rtmsÜnexm jai pqocqÜllasa apofgliþrexm .
Investment portfolios related to pension funds and severance schemes .
Vqeücqaua jasevülema bÜrei sot mülot jai rso pkaßrio epemdtsijþm dqarsgqiosÞsxm eidijoý rjopoý pot pqaclasopoioýmsai apü siy EhmJS cia ßdio kocaqiarlü , üpxy g diaveßqirg emüy vaqsoutkajßot eidijoý pqooqirloý pot auoqÜ jeuÜkaio jai apohelasijÜ jai g diaveßqirg emüy vaqsoutkajßot eidijoý pqooqirloý pot sgqeßsai xy lümilg epÝmdtrg ( pÜcia vqglasooijomolijÜ rsoiveßa emeqcgsijoý ) .
Securities held owing to statutory requirements and investment activities for a specific purpose , carried out by NCBs on their own account such as the management of an earmarked portfolio corresponding to capital and reserves and the management of an earmarked portfolio held as a permanent investment ( financial fixed assets ) .
Rtluxmßey epamapþkgrgy le pirsxsijÜ idqýlasa , rtmdeülemey le sg diaveßqirg sxm vaqsoutkajßxm vqeocqÜuxm pot elpßpsotm rso paqüm rsoiveßo
Reverse repo transactions with credit institutions in connection with the management of security portfolios under this item
a ) Diapqaclaseýriloi lesovijoß sßskoi Acoqaßa anßa RtllesovÝy jai lg etveqþy qetrsopoiÞriley lesovÝy Jürsoy Epemdýreiy re htcasqijÝy Þ rglamsijÝy rtllesovÝy JahaqÞ anßa rsoiveßot emeqcgsijoý Vqeücqaua ( diapqaclaseýrila ) Acoqaßa anßa
( a ) Marketable equity instruments Market value ( b ) Participating interests and illiquid equity shares Cost ( c ) Investment in subsidiaries or significant interests Net asset value ( d ) Securities ( marketable ) Market value Recommended
Rtmirsþlemg
Recommended
Rtmirsþlemg 3.3.2003
3.3.2003 EN
e ) Lg diapqaclaseýrila vqeücqaua Jürsoy
Balance sheet item ( 1 ) Valuation principle
Rtmirsþlemg rs ) PÜcia vqglasooijomolijÜ rsoiveßa emeqcgsijoý Jürsoy Oi diauoqÝy tpÝq / tpü so Üqsio aporbÝmomsai .
( e ) Non-marketable securities Cost ( f ) Financial fixed assets Cost Premiums / discounts are amortised .
Amaktsijoß jamümey rvesijÜ le soty lesovijoýy sßskoty pqobkÝpomsai rso Üqhqo 9 sgy paqoýray jasethtmsÞqiay cqallÞy . 9 .
For equity instruments , the detailed rules are set out in Article 9 of this Guideline 9 .
DiauoqÝy apü amapqoraqlocÞ sgy anßay pqÜnexm ejsüy irokocirloý AposekÝrlasa aposßlgrgy pqoherliajþm pqÜnexm rtmakkÜclasoy , pqÜnexm amsakkacÞy molirlÜsxm , rtlbokaßxm lekkomsijÞy ejpkÞqxrgy episojßxm , vqglasooijomolijþm pqÜnexm amsakkacÞy , pqoherliajþm rtluxmiþm episojßxm ¸ roda pot dem jahßrsamsai apaisgsÜ emsüy sgy peqiüdot tpobokÞy rsoiveßxm akkÜ pqaclasopoioýmsai emsüy atsÞy .
Off-balance sheet instruments revaluation differences Valuation results of foreign exchange forwards , foreign exchange swaps , interest rate futures , financial swaps , forward rate agreements Income not due in , but assignable to the reported period .
PqopkgqxhÝmsa Ýnoda jai jai jasabkghÝmsey dedotketlÝmoi süjoi ( 4 ) PqojasabokÝy , dÜmeia , koipÜ rsoiveßa ekÜrromoy rglarßay .
Prepaid expenditure and accrued interest paid ( 4 ) Advances , loans , other minor items .
Ejjqeleßy kocaqiarloß amapqoraqlocÞy ( rsoiveßo sot irokocirloý lümo rsg diÜqjeia sgy vqÞrgy : lg pqaclasopoigheßrey fglßey rsiy gleqolgmßey amapqoraqlocÞy rsg diÜqjeia sgy vqÞrgy , oi opoßey dem jakýpsomsai apü soty amsßrsoivoty kocaqiarloýy amapqoraqlocÞy sot rsoiveßot sot pahgsijoý « Kocaqiarloß amapqoraqlocÞy » ) .
Revaluation suspense accounts ( only balance sheet item during the year : unrealised losses at revaluation dates during the year , which are not covered by the respective revaluation accounts under the liability item  Revaluation accounts ) .
DÜmeia cia kocaqiarlü sqßsxm .
Loans on a trust basis .
Epemdýreiy rvesifülemey le jasahÝreiy pekasþm re vqtrü .
Investments related to customer gold deposits .
JÝqlasa ejuqarlÝma re ehmijÝy molirlasijÝy lomÜdey ( fþmgy etqþ ) . JahaqÞ hÝrg lesaný pqoherliajÞy jai Ülergy rtmakkacÞy , rsgm acoqaßa rtmakkaclasijÞ irosilßa
Coins denominated in national ( euro area ) currency units Net position between forward and spot , at foreign exchange market rate Recommended
DedotketlÝma Ýroda jai pqopkgqxhÝmsa Ýnoda
Accruals and prepaid expenditure
OmolarsijÞ anßa , rtmÜkkacla lesasqepülemo le sgm acoqaßa rtmakkaclasijÞ irosilßa
Nominal value , foreign exchange translated at market rate
DiÜuoqa rsoiveßa
Sundry
OmolarsijÞ anßa / jürsoy Ejjqeleßy kocaqiarloß amapqoraqlocÞy DiauoqÝy apü sgm amapqoraqlocÞ lesaný sot lÝrot jürsoty jai sgy acoqaßay anßay , rtmÜkkacla lesasqepülemo le sgm acoqaßa irosilßa Epemdýreiy rtmdeülemey le jasahÝreiy pekaseßay re vqtrü Acoqaßa anßa
Nominal value / cost Revaluation suspense accounts Revaluation difference between average cost and market value , foreign exchange translated at market rate Investments related to customer gold deposits Market value
Rtmirsþlemg Ejjqeleßy kocaqiarloß amapqoraqlocÞy TpovqexsijÞ
Recommended Revaluation suspense accounts : mandatory
Epemdýreiy rtmdeülemey le jasahÝreiy pekaseßay re vqtrü TpovqexsijÞ
Investments related to customer gold deposits : mandatory
Fglßey vqÞrexy
Loss for the year
* Rsoiveßo pqoy emaqlümirg .
* Item to be harmonised .
BkÝpe aisiokocijÞ rjÝwg 5 sgy paqoýray jasethtmsÞqiay cqallÞy .
See recital 5 of this guideline .
( 1 ) G aqßhlgrg sgy pqþsgy rsÞkgy amauÝqesai rsiy loquÝy eluÜmirgy sot irokocirloý , üpxy paqotriÜfomsai rsa paqaqsÞlasa VI , VII jai VIII ( ebdoladiaßey kocirsijÝy jasarsÜreiy jai emopoiglÝmoy esÞrioy irokocirlüy sot EtqxrtrsÞlasoy ) .
( 1 ) The numbering in the first column relates to the balance sheet formats given in Annexes VI , VII and VIII ( weekly financial statements and consolidated annual balance sheet of the Eurosystem ) .
G aqßhlgrg sgy deýseqgy rsÞkgy amauÝqesai rsg loquÞ eluÜmirgy sot irokocirloý , üpxy paqotriÜfesai rso paqÜqsgla IX ( esÞrioy irokocirlüy jemsqijÞy sqÜpefay ) .
The numbering in the second column relates to the balance sheet format given in Annex IX ( annual balance sheet of a central bank ) .
Sa rsoiveßa pot uÝqotm so rgleßo «+» emopoioýmsai rsiy ebdoladiaßey kocirsijÝy jasarsÜreiy sot EtqxrtrsÞlasoy .
The items marked with a + are consolidated in the weekly financial statements of the Eurosystem .
2 ) Oi kocirsijÝy aqvÝy pot amauÝqomsai rso paqüm paqÜqsgla hexqoýmsai tpovqexsijÞy euaqlocÞy cia soty kocaqiarloýy sgy EJS jai cia ( üka sa otriþdg cia soty rjopoýy sot EtqxrtrsÞlasoy ( dgkadÞ otriþdg cia sg keisotqcßa sot EtqxrtrsÞlasoy ) rsoiveßa sot emeqcgsijoý jai sot pahgsijoý sxm kocaqiarlþm sxm EhmJS .
2 ) The accounting principles listed in this Annex are considered mandatory for the accounts of the ECB and for all material assets and ( liabilities in NCBs » accounts for Eurosystem purposes ( i.e. material to the operation of the Eurosystem ) .
( 3 ) EE L 337 sgy 20.12.2001 , r. 52 .
( 3 ) OJ L 337 , 20.12.2001 , p. 52 .
( 4 ) ¹ soi dedotketlÝmoi süjoi pot acoqÜfomsai le oqirlÝmo vqeücqauo .
( 4 ) i.e. accrued interest purchased with a security .
Epßrglg Eugleqßda sgy EtqxpaújÞy ¸ mxrgy PAHGSIJO
Official Journal of the European Union LIABILITIES
Rsoiveßo irokocirloý ( 1 )
Balance sheet item ( 1 )
Sanimülgrg sot peqievolÝmot sxm rsoiveßxm sot irokocirloý
Categorisation of contents of balance sheet items
AqvÞ aposßlgrgy
Valuation principle
EuaqlocÞ ( 2 )
Scope of application ( 2 )
SqapefocqallÜsia re jtjkouoqßa
Euro banknotes , plus / minus adjustments relating to the application of the banknote allocation key