natgillin/translations-raw huggingface dataset:
So pedßo euaqlocÞy sgy jakýpsei epßrgy soty jamümey peqß dgloriopoßgrgy sxm rsoiveßxm rvesijÜ le sa jtjkouoqoýmsa sqapefocqallÜsia etqþ , som sojirlü sxm jahaqþm apaisÞrexm / tpovqeþrexm emsüy sot EtqxrtrsÞlasoy , pot pqojýpsotm apü sgm jasamolÞ sxm sqapefocqallasßxm etqþ emsüy sot EtqxrtrsÞlasoy , jahþy jai so molirlasijü eirüdgla .
It shall furthermore apply to the disclosure rules relating to euro banknotes in circulation , remuneration of net intra-Eurosystem claims / liabilities resulting from the allocation of euro banknotes within the Eurosystem and monetary income .
G paqoýra jasethtmsÞqia cqallÞ apethýmesai rsiy EhmJS .
This Guideline is addressed to the NCBs .
G paqoýra jasethtmsÞqia cqallÞ dglorieýesai rsgm Epßrglg Eugleqßda sgy EtqxpaújÞy ¸ mxrgy .
This Guideline shall be published in the Official Journal of the European Union .
Uqamjuoýqsg , 5 Dejelbqßot 2002 .
Done at Frankfurt am Main , 5 December 2002 .
PAQAQSGLA I KOCIRSIJER JASARSAREIR SOT ETQXRTRSGLASOR Eßdoy Ýjhergy ErxseqijÞ vqÞrg / dglorßetrg PgcÞ molijÞy tpovqÝxrgy Rjopüy sgy Ýjhergy
ANNEX I FINANCIAL STATEMENTS FOR THE EUROSYSTEM Type of report Internal / published Source of legal requirement Purpose of the report
GleqÞria kocirsijÞ jasÜrsarg sot EtqxrtrsÞlasoy
Daily financial statement of the Eurosystem
ErxseqijÞ vqÞrg
Internal None
Jtqßxy cia soty rjopoýy diaveßqirgy sgy qetrsüsgsay ( cia sgm euaqlocÞ sot Üqhqot 12.1 sot jasarsasijoý ) . LÝqoy sxm rsoiveßxm sgy gleqÞriay kocirsijÞy jasÜrsargy vqgrilopoießsai cia som tpokocirlü sot molirlasijoý eirodÞlasoy
Mainly for liquidity management purposes ( for the implementation of Article 12.1 of the Statute ) Part of the daily financial statement data is used for the calculation of monetary income
Lg emopoiglÝmg ebdoladiaßa kocirsijÞ jasÜrsarg
Disaggregated weekly financial statement
BÜrg tpokocirloý cia sgm jasÜqsirg sgy emopoiglÝmgy ebdoladiaßay kocirsijÞy jasÜrsargy sot EtqxrtrsÞlasoy EmopoiglÝmg kocirsijÞ jasÜrsarg cia molirlasijÞ jai oijomolijÞ amÜktrg ( g emopoiglÝmg ebdoladiaßa kocirsijÞ jasÜrsarg sot EtqxrtrsÞlasoy pqojýpsei apü sgm gleqÞria kocirsijÞ jasÜrsarg sgy glÝqay tpobokÞy sxm rsoiveßxm ) RsasirsijÞ amÜktrg
Basis for the production of the consolidated weekly financial statement of the Eurosystem Consolidated financial statement for monetary and economic analysis ( the consolidated weekly financial statement of the Eurosystem is derived from the daily financial statement of the reporting day ) Statistical analysis
EmopoiglÝmg ebdoladiaßa kocirsijÞ jasÜrsarg sot EtqxrtrsÞlasoy
Consolidated weekly financial statement of the Eurosystem
Dglorßetrg
Published
¢ qhqo 15.2 sot jasarsasijoý
Article 15.2 of the Statute
Lgmiaßey jai sqilgmiaßey vqglasooijomolijÝy pkgqouoqßey sot EtqxrtrsÞlasoy
Monthly and quarterly financial information of the Eurosystem
Dglorßetrg jai erxseqijÞ vqÞrg ( 1 )
Published and internal ( 1 )
Jamomirloß rsasirsijoý peqievolÝmot , oi opoßoi herpßfotm tpovqeþreiy sxm MVI cia paqovÞ rsoiveßxm ¢ qhqo 26.3 sot jasarsasijoý Jalßa
Statistical Regulations , according to which MFIs have to deliver data Article 26.3 of the Statute None
EmopoiglÝmoy esÞrioy irokocirlüy sot EtqxrtrsÞlasoy 6 . GleqÞria lg emopoiglÝmg tpobokÞ rsoiveßxm rvesijÜ le qoÝy jai tpükoipa sot TARGET cia so ERJS
Consolidated annual balance sheet of the Eurosystem Daily disaggregated reporting of TARGET flows and balances for the ESCB Published
EmopoiglÝmoy irokocirlüy cia amaktsijoýy jai keisotqcijoýy rjopoýy Epirjüpgrg sxm rtmakkacþm pot diemeqcoýmsai lÝrx sot TARGET emsüy sot ERJS
Consolidated balance sheet for analytical and operational purposes Overview of TARGET transactions in the ESCB 6
ErxseqijÞ vqÞrg
Internal
( 1 ) Sa lgmiaßa rsoiveßa emrxlasþmomsai rsa dglorietülema ( rtcjemsqxsijÜ ) rsasirsijÜ rsoiveßa pot apaiseßsai ma tpobÜkkotm sa molirlasijÜ vqglasopirsxsijÜ idqýlasa ( MVI ) sgy EtqxpaújÞy ¸ mxrgy .
( 1 ) The monthly data feed into the published ( aggregated ) statistical data required from monetary financial institutions ( MFIs ) in the European Union .
EpipkÝom , oi jemsqijÝy sqÜpefey , xy MVI , pqÝpei epßrgy ma paqÝvotm , re sqilgmiaßa bÜrg , amaktsijüseqey pkgqouoqßey re rvÝrg le atsÝy pot paqÝvomsai bÜrei sxm lgmiaßxm rsoiveßxm .
Moreover , as MFIs , the central banks also have to provide more detailed information on a quarterly basis than is provided in the monthly data .
PAQAQSGLA II CKXRRAQIO Acoqaßa silÞ : silÞ pot dialoquþmesai re oqcamxlÝmg Þ lg oqcamxlÝmg acoqÜ , p.v. re vqglasirsÞqio Þ re acoqÜ ejsüy jýjkot rtmakkacþm , amsßrsoiva , ürom auoqÜ so vqtrü , sa vqglasodosijÜ lÝra re nÝmo mülirla Þ sa vqeücqaua , vxqßy ma peqikalbÜmesai rtmÞhxy re atsÞ dedotketlÝmoy Þ pqoenoukgsijüy süjoy .
ANNEX II GLOSSARY Amortisation shall mean the systematic reduction in the accounts of a premium / discount or of the value of assets over a period of time . Asset shall mean a resource controlled by the enterprise as a result of past events and from which future economic benefits are expected to flow to the enterprise .
AmsirsqepsÝa pqÜng : pqÜng le sgm opoßa g jemsqijÞ sqÜpefa acoqÜfei ( rtluxmßa epamapþkgrgy ) Þ pxkeß ( rtluxmßa epamacoqÜy ) rsoiveßa sot emeqcgsijoý bÜrei rtluxmßay epamacoqÜy Þ epamapþkgrgy Þ ejsekeß pirsodosijÝy pqÜneiy Ýmamsi aruÜkeiay .
Automated security lending programme ( ASLP ) shall mean a financial operation combining repo and reverse repo transactions where specific collateral is lent against general collateral . As a result of these lending and borrowing transactions , income is generated through the different repo rates of the two transactions ( i.e. the margin received ) .
ApohelasijÜ : derletülemo porü ej sxm diamelgsÝxm jeqdþm , so opoßo dem pqooqßfesai cia sgm jÜktwg rtcjejqilÝmgy tpovqÝxrgy , Ýjsajsot cecomüsoy Þ amalemülemgy leßxrgy sgy anßay sxm rsoiveßxm sot emeqcgsijoý pot eßmai cmxrsü üsi tpÜqvotm sgm gleqolgmßa sot irokocirloý .
The operation may be conducted under a principal-based programme i.e. the bank offering this programme is considered the final counterparty , or under an agency-based programme i.e. the bank offering this programme acts only as agent , and the final counterparty is the institution with which the security lending transactions are effectively conducted .
Apürberg : g emsüy dedolÝmgy vqomijÞy peqiüdot , rtrsglasijÞ leßxrg stvüm diauoqÜy tpÝq so Üqsio / diauoqÜy tpü so Üqsio Þ sgy anßay sxm rsoiveßxm sot emeqcgsijoý rsoty kocaqiarloýy .
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 .
Diajamomirlüy : pqÜng g opoßa eketheqþmei apü tpovqeþreiy pot apoqqÝotm apü sg lesabßbarg jeuakaßxm Þ rsoiveßxm sot emeqcgsijoý lesaný dýo Þ peqirrosÝqxm rtlbakkolÝmxm .
Cash / settlement approach shall mean an accounting approach under which accounting events are recorded at the settlement date .
Rso pkaßrio sxm rtmakkacþm emsüy sot EtqxrtrsÞlasoy , o diajamomirlüy amauÝqesai rsgm enÜkeiwg sxm jahaqþm tpokoßpxm pot pqojýpsotm apü siy rtmakkacÝy emsüy sot EtqxrtrsÞlasoy jai pqoûpohÝsei sg lesabßbarg rsoiveßxm sot emeqcgsijoý .
Clean price shall mean transaction price excluding any rebate / accrued interest , but including transaction costs that form part of the price .
DiauoqÜ tpÝq so Üqsio : diauoqÜ lesaný sgy omolarsijÞy anßay jai sgy silÞy oqirlÝmot vqeocqÜuot , üsam g deýseqg eßmai twgküseqg apü sgm pqþsg .
Discount shall mean the difference between the par value of a security and its price when such price is lower than par .
DiauoqÜ tpü so Üqsio : diauoqÜ amÜlera rsgm omolarsijÞ anßa jai rsgm silÞ oqirlÝmot vqeocqÜuot , üsam g deýseqg eßmai valgküseqg apü sgm pqþsg .
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 .
DiehmÞy aqihlüy amacmþqirgy vqeocqÜuxm ( ISIN ) : aqihlüy som opoßo ejdßdei g aqlüdia aqvÞ Ýjdorgy . Erxseqijüy bahlüy apüdorgy : amauÝqesai rso pqoenoukgsijü episüjio , jas » euaqlocÞ sot opoßot g kocirsijÞ anßa emüy vqeocqÜuot enirþmesai le sgm paqoýra anßa lekkomsijÞy saleiajÞy qoÞy .
Economic approach shall mean an accounting approach under which deals are recorded on the transaction date . Equity instruments shall mean dividend bearing securities ( corporate shares , and securities evidencing an investment in an equity fund ) .
Gleqolgmßa diajamomirloý : g gleqolgmßa jasacqauÞy sgy oqirsijÞy jai alesÜjkgsgy lesabßbargy oqirlÝmgy anßay rsa bibkßa sot aqlüdiot oqcamirloý diajamomirloý .
Financial asset shall mean any asset that is : ( i ) cash ; or ( ii ) a contractual right to receive cash or another financial instrument from another enterprise ;
O diajamomirlüy lpoqeß ma eßmai Üleroy ( re pqaclasijü vqümo ) , ma pqaclasopoießsai athgleqüm ( rso sÝkoy sgy glÝqay ) Þ re rtluxmoýlemg gleqolgmßa pot Ýpesai sgy gleqolgmßay rtmolokücgrgy sgy rvesijÞy tpovqÝxrgy .
or ( iii ) a contractual right to exchange financial instruments with another enterprise under conditions that are potentially favourable ; or ( iv ) an equity instrument of another enterprise .
Gleqolgmßa kÞngy : gleqolgmßa rsgm opoßa g omolarsijÞ / jeuakaiajÞ anßa jahßrsasai apaisgsÞ jai pkgqxsÝa rso ajÝqaio rso dijaioývo sgy . JahaqÞ silÞ : silÞ rtmakkacÞy , rsgm opoßa dem peqikalbÜmesai stvüm pqoenoukgsijüy / dedotketlÝmoy süjoy , akkÜ peqikalbÜmesai so jürsoy sgy rtmakkacÞy pot aposekeß lÝqoy sgy silÞy .
Financial liability shall mean any liability that is a legal obligation to deliver cash or another financial instrument to another enterprise or to exchange financial instruments with another enterprise under conditions that are potentially unfavourable . Foreign currency holding shall mean the net position in the respective currency .
Jürsoy rtmakkacÞy : Ýnoda amacmxqifülema xy rtmdeülema le rtcjejqilÝmg rtmakkacÞ .
For the purpose of this definition special drawing rights ( SDRs ) shall be considered as a separate currency .
Kocaqiarloß amapqoraqlocÞy : kocaqiarloß sot irokocirloý pot pqooqßfomsai cia sgm jasacqauÞ sgy diauoqÜy , ürom auoqÜ sgm anßa oqirlÝmot rsoiveßot sot emeqcgsijoý Þ sot pahgsijoý , lesaný sot pqoraqlorlÝmot jürsoty jsÞreþy sot jai sgy aposßlgrÞy sot le rtcjejqilÝmg acoqaßa silÞ rso sÝkoy sgy vqÞrexy , üsam atsÞ eßmai twgküseqg apü so xy Ümx jürsoy , pqojeilÝmot cia rsoiveßa sot emeqcgsijoý , jai valgküseqg apü atsü , pqojeilÝmot cia rsoiveßa sot pahgsijoý .
Foreign exchange forward shall mean a contract in which the outright purchase or sale of a certain amount denominated in a foreign currency against another currency , usually the domestic currency , is agreed on one day and the amount is to be delivered at a specified future date , more than two working days after the date of the contract , at a given price .
Rsoty kocaqiarloýy atsoýy rtlpeqikalbÜmomsai diauoqÝy pot pqojýpsotm apü lesabokÞ sxm acoqaßxm silþm Þ / jai rtmakkaclasijþm irosiliþm .
This forward rate of exchange consists of the prevailing spot rate plus / minus an agreed premium / discount .
LÝhodoy sot lÝrot jürsoty : g lÝhodoy sot rtmevoýy Þ rsahlijoý lÝrot jürsoty , bÜrei sgy opoßay so jürsoy jÜhe acoqÜy pqorsßhesai rsgm sqÝvotra kocirsijÞ anßa , paqÜcomsay Ýma mÝo rsahlijü lÝro jürsoy .
Foreign exchange swap shall mean the simultaneous spot purchase / sale of one currency against another ( short leg ) and forward sale / purchase of the same amount of this currency against the other currency ( long leg ) .
LÝrg acoqaßa silÞ : lÝro rgleßo lesaný sgy silÞy fÞsgrgy jai sgy silÞy pqoruoqÜy oqirlÝmot vqeocqÜuot , üpxy pqojýpsei le bÜrg sg dialüquxrg sxm silþm , epß rtmakkacþm pqaclasopoioýlemxm re jamomijÝy rtmhÞjey acoqÜy , apü amacmxqirlÝmoty barijoýy uoqeßy sgy acoqÜy Þ rso pkaßrio sgy keisotqcßay amacmxqirlÝmxm vqglasirsgqßxm aniþm · vqgrilopoießsai rsg diadijarßa sgy sqilgmiaßay amapqoraqlocÞy .
Forward rate agreement shall mean a contract in which two parties agree the interest rate to be paid on a notional deposit of a specified maturity on a specific future date . At the settlement date compensation has to be paid by one party to the other , depending on the difference between the contracted interest rate and the market rate on the settlement date .
LÝro episüjio sgy acoqÜy : episüjio pot g EJS euaqlüfei rsg diadijarßa sgy sqilgmiaßay amapqoraqlocÞy , üpxy dialoquþmesai rsiy 2.15 l.l. , rso pkaßrio sgy gleqÞriay diadijarßay rtmemmügrgy .
Forward transactions in securities shall mean over the counter contracts in which the purchase or sale of an interest rate instrument ( usually a bond or note ) is agreed on the contract date to be delivered at a future date , at a given price .
Lesovijoß sßskoi : sßskoi pot apouÝqotm lÝqirla ( lesovÝy esaiqeiþm jai sßskoi pot sejlgqiþmotm epÝmdtrg re lesovijü aloibaßo jeuÜkaio ) .
Interest rate future shall mean an exchange traded forward contract .
Lg pqaclasopoighÝmsa jÝqdg / lg pqaclasopoigheßrey fglßey : jÝqdg / fglßey pot pqojýpsotm apü sgm amapqoraqlocÞ sgy anßay rsoiveßxm sot emeqcgsijoý re rýcjqirg le so pqoraqlorlÝmo jürsoy jsÞreþy soty .
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 . Usually no actual delivery takes place ;
Lgvamirlüy Diarýmdergy : sevmijÞ tpodolÞ , rvediarsijÜ vaqajsgqirsijÜ jai diadijarßey , pot euaqlüfomsai rso pkaßrio jÜhe ehmijoý RDRV Þ aposekoým pqoraqlocÞ atsoý , jai sot lgvamirloý pkgqxlþm sgy EJS , le rjopü sgm epeneqcarßa diartmoqiajþm pkgqxlþm emsüy sot rtrsÞlasoy TARGET .
the contract is normally closed out before the agreed maturity .
OijomolijÞ pqorÝccirg : g kocirsijÞ pqorÝccirg , jasÜ sgm opoßa oi pqÜneiy jasacqÜuomsai sgm gleqolgmßa sgy rtmakkacÞy .
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 .
PqÜng amsakkacÞy episojßxm ( re diauoqesijÜ molßrlasa ) : rýlbarg , bÜrei sgy opoßay rtluxmeßsai le som amsirtlbakkülemo g amsakkacÞ saleiajþm qoþm pot amsipqorxpeýotm qoÝy peqiodijÜ jasabakkülemot süjot , rso ßdio Þ re dýo diauoqesijÜ molßrlasa .
( 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 .
PqÜng amsakkacÞy molirlÜsxm : satsüvqomg Ülerg acoqÜ / pþkgrg emüy molßrlasoy Ýmamsi Ükkot ( Ülero rjÝkoy ) jai pqoherliajÞ pþkgrg / acoqÜ sot ßdiot poroý sot rtcjejqilÝmot molßrlasoy Ýmamsi sot pqþsot molßrlasoy ( pqoherliajü rjÝkoy ) .
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 .
PqobkÝweiy : porÜ pot derleýomsai , pqosoý lesaueqhoým rsa aposekÝrlasa vqÞrexy , le rjopü sgm jÜktwg jÜhe cmxrsÞy Þ amalemülemgy tpovqÝxrgy Þ jimdýmot , so jürsoy sxm opoßxm dem lpoqeß ma pqobkeuheß le ajqßbeia ( bkÝpe « ApohelasijÜ » ) .
International securities identification number ( ISIN ) shall mean the number issued by the relevant competent issuing authority .
Dem episqÝpesai g vqgrilopoßgrg sxm pqobkÝwexm cia lekkomsijÝy tpovqeþreiy jai epibaqýmreiy emüwei sgy pqoraqlocÞy sgy anßay sxm rsoiveßxm sot emeqcgsijoý .
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 .
Pqücqalla atsülasot dameirloý vqeocqÜuxm ( PADV ) : vqglasooijomolijÞ pqÜng , g opoßa rtmdtÜfei pqÜneiy epamacoqÜy jai pqÜneiy epamapþkgrgy , le paqovÞ eidijÞy Ýmamsi cemijÞy aruÜkeiay .
Market price shall mean the price that is quoted for a gold , foreign exchange or securities instrument usually excluding accrued or rebate interest either on an organised market , e.g. stock exchange or a non-organised market , e.g. over-the-counter market .
Oi dameiodosijÝy jai dameiokgpsijÝy atsÝy pqÜneiy odgcoým rsg dgliotqcßa erüdxm lÝrx sxm diauoqesijþm episojßxm epamacoqÜy pot euaqlüfomsai rsa dýo eßdg pqÜnexm ( dgkadÞ eirpqassülemo peqihþqio ) .
Maturity date shall mean the date on which the nominal / principal value becomes due and payable in full to the holder .
G pqÜng eßmai dtmasü ma diemeqceßsai rso pkaßrio pqocqÜllasoy Ülergy ejsÝkergy ( principalbased ) , üsam g sqÜpefa pot pqoruÝqei so em kücx pqücqalla hexqeßsai jai o sekijüy amsirtlbakkülemoy , Þ rso pkaßrio pqocqÜllasoy Ýllergy ejsÝkergy ( agency-based ) , üsam g sqÜpefa pot pqoruÝqei so em kücx pqücqalla emeqceß apkþy xy amsipqürxpoy , emþ sekijüy amsirtlbakkülemoy eßmai o oqcamirlüy le som opoßo diemeqcoýmsai rsgm pqÜng oi rtmakkacÝy dameirloý vqeocqÜuxm .
Mid-market price shall mean the mid-point between the bid price and the offer price for a security based on quotations for transactions of normal market size by recognised market-makers or recognised trading exchanges , which is used for the quarterly revaluation procedure .
PqoherliajÝy pqÜneiy epß vqeocqÜuxm : rtlbÜreiy sgy enxvqglasirsgqiajÞy acoqÜy , bÜrei sxm opoßxm rtluxmeßsai sgm gleqolgmßa rýmawgy sgy rýlbargy g acoqÜ Þ pþkgrg vqglasodosijoý lÝrot ( rtmÞhxy olokücot Þ cqallasßot ) re lekkomsijÞ gleqolgmßa jai pqojahoqirlÝmg silÞ .
Mid-market rate shall mean the ECB daily concertation rates at 14.15 , which is used for the quarterly revaluation procedure .
PqoherliajÞ pqÜng rtmakkÜclasoy : rýlbarg , bÜrei sgy opoßay rtluxmeßsai re jahoqirlÝmg gleqolgmßa g Ülerg ( outright ) acoqÜ Þ pþkgrg oqirlÝmot poroý , ejuqarlÝmot re nÝmo mülirla , Ýmamsi Ükkot , rtmÞhxy sot ecvþqiot molßrlasoy , jai g paqÜdorg sot xy Ümx poroý re rtcjejqilÝmg lekkomsijÞ gleqolgmßa , apÝvotra apü sgm gleqolgmßa rtmakkacÞy peqirrüseqey apü dýo eqcÜriley glÝqey , jai re pqojahoqirlÝmg silÞ .
Premium shall mean the difference between the par value of a security and its price when such price is higher than par . 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 ) .
AtsÞ g pqoherliajÞ ( forward ) silÞ rtmakkÜclasoy rtmßrsasai rsgm ejÜrsose irvýotra Ülerg silÞ , rtm / leßom oqirlÝmg rtluxmoýlemg diauoqÜ tpÝq / tpü so Üqsio . PqoherliajÞ rtluxmßa episojßxm : rýlbarg , bÜrei sgy opoßay dýo lÝqg rtluxmoým sgm euaqlocÞ episojßot epß omolarsijÞy jasÜhergy oqirlÝmgy diÜqjeiay jai sgm en atsoý jasabokÞ süjot re rtcjejqilÝmg lekkomsijÞ gleqolgmßa .
Provisions for future liabilities and charges may not be used to adjust the value of assets . 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 .
BÜrei sgy diauoqÜy lesaný sot rtluxmghÝmsoy episojßot jai sot episojßot sgy acoqÜy , üpxy atsü irvýei sgm gleqolgmßa sot diajamomirloý , oqirlÝmo ej sxm rtlbakkolÝmxm leqþm tpovqeoýsai re jasabokÞ apofglßxrgy pqoy so Ükko sgm gleqolgmßa sot diajamomirloý . RsaheqÞ apürberg : g pqaclasopoioýlemg emsüy dedolÝmgy vqomijÞy peqiüdot apürberg , g opoßa pqordioqßfesai le diaßqerg sot jürsoty sot rsoiveßot sot emeqcgsijoý , leßom sgm ejsilþlemg tpokeillasijÞ anßa sot , le sgm ejsilþlemg xuÝkilg fxÞ sot pro rata temporis .
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 .
Rsoiveßo sot emeqcgsijoý : ekecvülemoy apü sgm epiveßqgrg püqoy , o opoßoy pqojýpsei apü paqekhümsa cecomüsa jai dtmÜlei sot opoßot amalÝmesai g eirqoÞ lekkomsijþm oijomolijþm ouekþm rsgm epiveßqgrg . Rsoiveßo sot pahgsijoý ( tpovqÝxrg ) : sqÝvotra tpovqÝxrg sgy epiveßqgrgy , g opoßa pqojýpsei apü paqekhümsa cecomüsa jai sgy opoßay o diajamomirlüy amalÝmesai ma pqojakÝrei ejqoÞ apü sgm epiveßqgrg püqxm pot elpeqiÝvotm oijomolijÜ ouÝkg .
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 .
L 58/14
L 58/14
Rtlbükaio lekkomsijÞy ejpkÞqxrgy episojßxm : pqoherliajÞ rýlbarg diapqaclaseýrilg rsg vqglasirsgqiajÞ acoqÜ . Le siy em kücx rtlbÜreiy rtluxmeßsai g acoqÜ Þ pþkgrg oqirlÝmot vqglasodosijoý lÝrot , p.v. olokücot , sgm gleqolgmßa rýmawgy sgy rýlbargy , le paqÜdorg re lekkomsijÞ gleqolgmßa jai pqojahoqirlÝmg silÞ .
A reverse sale and repurchase agreement ( reverse repo ) is a contract under which a holder of cash agrees to the purchase of an asset and , simultaneously , agrees to re-sell the asset for an agreed price on demand , or after a stated time , or in the event of a particular contingency .
RtmÞhxy dem kalbÜmei vþqa paqÜdorg , diüsi g rýlbarg ejjahaqßfesai pqim apü sg rtluxmgheßra gleqolgmßa kÞngy .
Sometimes a repo transaction is agreed via a third party ( triparty repo ) .
Rtluxmßa epamapþkgrgy ( reverse repo ) : rýlbarg , bÜrei sgy opoßay o jÜsovoy lesqgsþm rtluxmeß ma acoqÜrei oqirlÝmo rsoiveßo sot emeqcgsijoý jai , satsüvqoma , rtluxmeß ma so epamapxkÞrei re pqojahoqirlÝmg silÞ , re pqþsg fÞsgrg Þ le sgm paqÝketrg oqirlÝmot vqomijoý diarsÞlasoy Þ le sgm epÝketrg rtcjejqilÝmot Ýjsajsot cecomüsoy . Emßose , oqirlÝmg rtluxmßa epamacoqÜy rtmÜpsesai lÝrx sqßsot ( « sqileqÞy rtluxmßa epamacoqÜy » ) .
Reverse transaction shall mean an operation whereby the central bank buys ( reverse repo ) or sells ( repo ) assets under a repurchase agreement or conducts credit operations against collateral . Settlement shall mean an act that discharges obligations in respect of funds or assets transfers between two or more parties .
RtmakkaclasijÜ diahÝrila : g jahaqÞ hÝrg rso amsßrsoivo mülirla . Cia soty rjopoýy sot paqümsoy oqirloý , sa eidijÜ sqabgjsijÜ dijaiþlasa ( ESD ) hexqoýmsai nevxqirsü mülirla .
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 .
SaleiajÞ sajsopoßgrg : kocirsijÞ pqorÝccirg , bÜrei sgy opoßay sa kocirsijÜ cecomüsa jasacqÜuomsai sgm gleqolgmßa sot diajamomirloý .
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 .
TARGET : Dietqxpaújü AtsolasopoiglÝmo Rýrsgla Saveßay LesauoqÜy Jeuakaßxm re RtmevÞ Vqümo , aposekoýlemo apü so Rýrsgla Diajamomirloý re RtmevÞ Vqümo ( RDRV ) jÜhe EhmJS , apü so Lgvamirlü Pkgqxlþm sgy EJS jai apü so Lgvamirlü Diarýmdergy .
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 .
SilÞ rtmakkacÞy : silÞ pot rtluxmeßsai jasÜ sg rýmawg oqirlÝmgy rýlbargy lesaný sxm rtlbakkolÝmxm leqþm . Vqeücqauo tpü so Üqsio : lg sojouüqo rsoiveßo sot emeqcgsijoý , g apüdorg sot opoßot enaruakßfesai le amasßlgrg sot jeuakaßot kücx sgy Ýjdorgy Þ acoqÜy sot em kücx rsoiveßot tpü so Üqsio .
Straight line depreciation / amortisation shall mean that depreciation / amortisation over a given period is determined by dividing the cost of the asset , less its estimated residual value , by the estimated useful life of the asset pro rata temporis .