natgillin/translations-raw huggingface dataset:
Re ü , si auoqÜ sgm apojÜktwg rvesijÜ le sa jtjkouoqoýmsa sqapefocqallÜsia etqþ , som sojirlü sxm jahaqþm apaisÞrexm / tpovqeþrexm emsüy sot EtqxrtrsÞlasoy pot pqojýpsotm kücx sgy jasamolÞy sxm sqapefocqallasßxm etqþ emsüy sot EtqxrtrsÞlasoy , jai so molirlasijü eirüdgla , ha pqÝpei ma tpÜqnei emaqlümirg rsoty dglorietülemoty esÞrioty irokocirloýy , kocaqiarloýy aposekerlÜsxm vqÞrexy jai rgleiþreiy epß sxm esÞrixm kocaqiarlþm sxm EhmJS .
( 3 ) With regard to the disclosure 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 , this should be harmonised in the published annual balance sheets , profit and loss accounts and notes to the annual accounts of NCBs .
Sa pqoy emaqlümirg rsoiveßa rgleiþmomsai le arseqßrjo rsa paqaqsÞlasa IV , VIII jai IX .
The items to be harmonised are indicated with an asterisk in Annexes IV , VIII and IX . ( 6 )
¸ vei apodoheß g dÝotra rglarßa rso pqopaqarjetarsijü Ýqco pot dienÞcace so Etqxpaújü Molirlasijü ºdqtla ( EMI ) .
Due regard has been given to the preparatory work conducted by the European Monetary Institute ( EMI ) . ( 4 )
RÞleqa , so peqievülemo sgy jasethtmsÞqiay cqallÞy EJS / 2000/18 sqopopoießsai otrixdþy .
( 7 ) The content of Guideline ECB / 2000/18 will now be significantly amended .
Cia kücoty rauÞmeiay emdeßjmtsai g amalüquxrg sxm rvesijþm diasÜnexm jai g sopohÝsgrÞ soty re emiaßo jeßlemo . G EJS apodßdei lecÜkg rglarßa rsgm emßrvtrg sgy diauÜmeiay sot jamomirsijoý pkairßot sot ERJS , ajülg jai
It is desirable for reasons of clarity to recast it in one single text .
( 1 ) EE L 33 sgy 2.2.2001 , r. 21 .
( 1 ) OJ L 33 , 2.2.2001 , p. 21 .
L 58/2 EL
The ECB attaches great importance to enhancing the transparency of the regulatory framework of the ESCB L 58/2
Epßrglg Eugleqßda sgy EtqxpaújÞy ¸ mxrgy
EN Official Journal of the European Union
rsgm peqßpsxrg pot dem tußrsasai rvesijÞ tpovqÝxrg bÜrei sgy rtmhÞjgy cia sgm ßdqtrg sgy EtqxpaújÞy Joimüsgsay .
even in the absence of an obligation to do so under the Treaty establishing the European Community .
Rso pmeýla atsü , g EJS apouÜrire ma pqobeß rsg dglorßetrg sgy paqoýray jasethtmsÞqiay cqallÞy .
The ECB has decided , in line with this approach , to publish this Guideline .
 le som üqo « lesabasijÞ peqßodoy » : moeßsai g peqßodoy pot aqvßfei sgm 1g Iamotaqßot 1999 jai kÞcei rsiy 31 Dejelbqßot 2001 ,  le som üqo « gleqolgmßa sqilgmiaßay amapqoraqlocÞy » : moeßsai g gleqolgmßa pot amsirsoiveß rsgm seketsaßa gleqokociajÞ glÝqa oqirlÝmot sqilÞmot .
  transitional period : shall mean the period beginning on 1 January 1999 and ending on 31 December 2001 ,   quarterly revaluation date : shall mean the date as at the last calendar day of a quarter .
PeqaisÝqx oqirloß sxm sevmijþm üqxm pot vqgrilopoioýmsai rsgm paqoýra jasethtmsÞqia cqallÞ peqikalbÜmomsai rso ckxrrÜqio pot pqoraqsÜsai re atsÞ xy paqÜqsgla II .
Further definitions of technical terms used in this Guideline are included in the glossary attached as Annex II .
¢ qhqo 2 Rýluxma le sa Üqhqa 12.1 jai 14.3 sot jasarsasijoý , oi jasethtmsÞqiey cqallÝy sgy EJS aposekoým amapürparso lÝqoy sot joimosijoý dijaßot ,
In accordance with Article 12.1 and Article 14.3 of the Statute , ECB guidelines form an integral part of Community law , HAS ADOPTED THIS GUIDELINE :
ENEDXRE SGM PAQOTRA JASETHTMSGQIA CQALLG : JEUAKAIO I CEMIJER DIASANEIR
Article 2 CHAPTER I GENERAL PROVISIONS
Pedßo euaqlocÞy 1 .
Scope of application 1 .
Oi jamümey pot herpßfomsai rsgm paqoýra jasethtmsÞqia cqallÞ euaqlüfomsai rsgm EJS jai rsiy EhmJS , cia soty rjopoýy sgy kocirsijÞy paqajokoýhgrgy jai tpobokÞy vqglasooijomolijþm ejhÝrexm sot ERJS .
The rules set out in this Guideline shall apply to the ECB and to the NCBs for ESCB accounting and financial reporting purposes .
So pedßo euaqlocÞy sgy paqoýray jasethtmsÞqiay cqallÞy peqioqßfesai rso jahersþy kocirsijÞy paqajokoýhgrgy jai tpobokÞy vqglasooijomolijþm ejhÝrexm sot ERJS , rýluxma le siy episacÝy sot jasarsasijoý , jai epolÝmxy dem eirÜcei derletsijoýy jamümey ürom auoqÜ siy ehmijÝy ejhÝreiy jai soty vqglasooijomolijoýy kocaqiarloýy sxm EhmJS . Cia kücoty rtmÝpeiay jai rtcjqirilüsgsay sot jahersþsoy sot ERJS le sa amsßrsoiva ehmijÜ , rtmirsÜsai rsiy EhmJS ma ajokothoým , jasÜ sgm jasÜqsirg sxm ehmijþm ejhÝrexm jai vqglasooijomolijþm kocaqiarlþm soty , rso bahlü pot eßmai dtmasüm , soty pqobkepülemoty rsgm paqoýra jasethtmsÞqia cqallÞ jamümey .
The scope of application of this Guideline is confined to the accounting and financial reporting regime of the ESCB as required by the Statute and , therefore , it does not lay down binding rules for NCBs » national reports and financial accounts .
Oi rtmakkacÝy kocirsijopoioýmsai jai paqotriÜfomsai le jqisÞqio so otriarsijü soty peqievülemo jai sgm pqaclasijÞ oijomolijÞ jasÜrsarg jai üvi apkþy le jqisÞqio so molijü soty sýpo · b ) rtmsgqgsijüsgsa : g aposßlgrg sxm rsoiveßxm sot emeqcgsijoý jai sot pahgsijoý jai g amacmþqirg sxm erüdxm dienÜcomsai le rýmerg . Rso pkaßrio sgy paqoýray jasethtmsÞqiay cqallÞy atsü rtmepÜcesai üsi sa lg pqaclasopoighÝmsa jÝqdg de kocßfomsai xy Ýroda rso kocaqiarlü aposekerlÜsxm vqÞrexy , akkÜ lesauÝqomsai apetheßay re kocaqiarlü amapqoraqlocÞy .
In order to achieve consistency and comparability between the ESCB and national regimes , it is recommended that NCBs should , to the extent possible , follow the rules set out in this Guideline for their national reports and financial accounts .
PÜmsxy , g aqvÞ sgy rtmsgqgsijüsgsay dem episqÝpei sg dgliotqcßa auamþm apohelasijþm Þ sgm apü pqüherg amajqibÞ amacqauÞ rsoiveßxm rsom irokocirlü jai rso kocaqiarlü aposekerlÜsxm vqÞrexy · c ) kÞwg tpüwg sxm lesacemÝrseqxm sot irokocirloý cecomüsxm : rsgm peqßpsxrg cecomüsxm pot kalbÜmotm vþqa rso diÜrsgla lesaný sgy gleqolgmßay jkeirßlasoy sot esÞriot irokocirloý ¢ qhqo 1 Oqirloß 1 .
Article 1 Definitions 1 . For the purposes of this Guideline :
Cia soty rjopoýy sgy paqoýray jasethtmsÞqiay cqallÞy :  le som üqo « jkeßda jasamolÞy sqapefocqallasßxm » : mooýmsai sa pororsÜ pot dialoquþmomsai auoý kguheß tpüwg so leqßdio sgy EJS rsg rtmokijÞ Ýjdorg sqapefocqallasßxm etqþ jai euaqlorheß g jkeßda jasamolÞy rso eccecqallÝmo jeuÜkaio epß sot leqidßot sxm EhmJS rso em kücx rýmoko , bÜrei sgy apüuargy EJS / 2001/15 , sgy 6gy Dejelbqßot 2001 , rvesijÜ le sgm Ýjdorg sqapefocqallasßxm etqþ ( 2 ) ,  le som üqo « emopoßgrg » : moeßsai g kocirsijÞ diadijarßa , rýluxma le sgm opoßa sa vqglasooijomolijÜ rsoiveßa diauüqxm lelomxlÝmxm molijþm pqorþpxm paqotriÜfomsai rtcjemsqxsijÜ , xy rsoiveßa emüy lomadijoý molijoý pqorþpot ,  le som üqo « rjopoß kocirsijÞy paqajokoýhgrgy jai tpobokÞy vqglasooijomolijþm ejhÝrexm sot ERJS » : mooýmsai oi rjopoß , cia soty opoßoty g EJS jasaqsßfei siy kocirsijÝy jasarsÜreiy pot amauÝqomsai rso paqÜqsgla I , rýluxma le sa Üqhqa 15 jai 26 sot jasarsasijoý ,  le som üqo « ehmijÝy jemsqijÝy sqÜpefey » ( EhmJS ) : mooýmsai oi EhmJS sxm rtllesevümsxm jqasþm lekþm ,  le som üqo « rtllesÝvomsa jqÜsg lÝkg » : mooýmsai sa jqÜsg lÝkg pot Ývotm tiohesÞrei so etqþ , rýluxma le sg rtmhÞjg cia sgm ßdqtrg sgy EtqxpaújÞy Joimüsgsay ,  le som üqo « lg rtllesÝvomsa jqÜsg lÝkg » : mooýmsai sa jqÜsg lÝkg pot dem Ývotm tiohesÞrei so etqþ , rýluxma le sg rtmhÞjg ,  le som üqo « Etqxrýrsgla » : mooýmsai oi EhmJS jai g EJS , ( 2 ) EE L 337 sgy 20.12.2001 , r. 52 .
  banknote allocation key : shall mean the percentages that result from taking into account the ECB 's share in the total euro banknote issue and applying the subscribed capital key to the NCBs » share in such total , under Decision ECB / 2001/15 of 6 December 2001 on the issue of euro banknotes ( 2 ) ,   consolidation : shall mean the accounting process whereby the financial figures of various separate legal entities are aggregated as though they were one entity ,   ESCB accounting and financial reporting purposes : shall mean the purposes for which the ECB produces the financial statements listed in Annex I in accordance with Articles 15 and 26 of the Statute ,   national central banks  ( NCBs ) : shall mean the NCBs of participating Member States ,   participating Member States : shall mean Member States which have adopted the euro in accordance with the Treaty establishing the European Community ,   non-participating Member States : shall mean Member States which have not adopted the euro in accordance with the Treaty ,   Eurosystem : shall mean the NCBs and the ECB , ( 2 ) OJ L 337 , 20.12.2001 , p. 52 . Article 3 Basic accounting assumptions The following basic accounting assumptions shall apply : ( a ) economic reality and transparency : the accounting methods and financial reporting shall reflect economic reality , shall be transparent and shall respect the qualitative characteristics of understandability , relevance , reliability and comparability .
3.3.2003 EL
Transactions shall be accounted for and presented in accordance with their substance and economic reality and not merely with their legal form ;
Epßrglg Eugleqßda sgy EtqxpaújÞy ¸ mxrgy ¢ qhqo 5 L 58/3
( b ) prudence : the valuation of assets and liabilities and income recognition shall be carried out prudently .
jai sgy gleqolgmßay Ýcjqirgy sxm oijomolijþm jasarsÜrexm apü sa aqlüdia üqcama , pqaclasopoießsai diüqhxrg sxm rsoiveßxm sot emeqcgsijoý jai pahgsijoý , euürom sa em kücx cecomüsa epgqeÜfotm sgm jasÜrsarg sxm xy Ümx rsoiveßxm sgm gleqolgmßa jkeirßlasoy sot irokocirloý .
In the context of this Guideline , this implies that unrealised gains are not recognised as income in the profit and loss account , but are transferred directly to a revaluation account . However , prudence does not allow the creation of hidden reserves or the deliberate misstatement of items on the balance sheet and in the profit and loss account ;
Rsgm peqßpsxrg cecomüsxm pot kalbÜmotm vþqa lesÜ sgm gleqolgmßa jkeirßlasoy sot irokocirloý dem pqaclasopoießsai pqoraqlocÞ sxm rsoiveßxm sot emeqcgsijoý jai sot pahgsijoý , akkÜ cßmesai apojÜktwg sxm em kücx cecomüsxm , euürom dem epgqeÜfotm lem sgm jasÜrsarg sxm xy Ümx rsoiveßxm sgm gleqolgmßa jkeirßlasoy sot irokocirloý , akkÜ g rpotdaiüsgsÜ soty eßmai sÝsoia , þrse g lg apojÜktwÞ soty ha epgqÝafe sg dtmasüsgsa sxm vqgrsþm sxm oijomolijþm jasarsÜrexm ma diastpþmotm oqhÝy ejsilÞreiy jai ma kalbÜmotm oqhÝy apouÜreiy · d ) otriþdey sxm kocirsijþm cecomüsxm : dem episqÝpomsai paqejjkßreiy apü soty kocirsijoýy jamümey , rtlpeqikalbamolÝmxm sxm jamümxm pot epgqeÜfotm som tpokocirlü sxm aposekerlÜsxm vqÞrexy sxm EhmJS jai sgy EJS , ejsüy eÜm auoqoým kocirsijÜ cecomüsa pot eýkoca jqßmomsai epotriþdg rso cemijü pkaßrio jai rsgm paqotrßarg sxm vqglasooijomolijþm kocaqiarlþm sot idqýlasoy pot tpobÜkkei rsoiveßa · e ) rtmevifülemg dqarsgqiüsgsa : oi kocaqiarloß jasaqsßfomsai le bÜrg sgm aqvÞ sgy rtmevifülemgy dqarsgqiüsgsay · rs ) pqaclasopoßgrg sxm erüdxm / enüdxm ( aqvÞ sot dedotketlÝmot ) : sa Ýroda jai Ýnoda amacmxqßfomsai emsüy sgy vqÞrexy jasÜ sgm opoßa pqaclasopoioýmsai , amenÜqsgsa apü so vqümo sgy eßrpqangy Þ pkgqxlÞy soty , amsßrsoiva · f ) rtmÝpeia jai rtcjqirilüsgsa : sa jqisÞqia aposßlgrgy sot irokocirloý jai amacmþqirgy sxm erüdxm euaqlüfomsai le rtmÝpeia , rýluxma le lßa oloiocemÞ jai rtmevÞ pqorÝccirg emsüy sot ERJS , pqojeilÝmot ma diaruakßfesai g rtcjqirilüsgsa sxm rsoiveßxm rsiy oijomolijÝy jasarsÜreiy .
are approved by the relevant bodies if they affect the condition of assets or liabilities at the balance sheet date . No adjustment shall be made for assets and liabilities , but disclosure shall be made of those events occurring after the balance sheet date that do not affect the condition of assets and liabilities at the balance sheet date , but which are of such importance that non-disclosure would affect the ability of the users of the financial statements to make proper evaluations and decisions ;
Xy bÜrg cia sgm jasacqauÞ rsoiveßxm rsa kocirsijÜ rtrsÞlasa sot EtqxrtrsÞlasoy Ýxy sgm 31g Dejelbqßot 2006 kalbÜmesai g pqorÝccirg sgy saleiajÞy sajsopoßgrgy .
The cash ( or settlement ) approach shall be used as the basis for recording data in the accounting systems of the Eurosystem until 31 December 2006 .
G oijomolijÞ pqorÝccirg , üpxy atsÞ peqicqÜuesai rso paqÜqsgla III , kalbÜmesai apü 1gy Iamotaqßot 2007 xy bÜrg cia sgm jasacqauÞ rsa kocirsijÜ rtrsÞlasa sot EtqxrtrsÞlasoy rsoiveßxm rvesijÜ le siy pqÜneiy rtmakkÜclasoy jai sxm dedotketlÝmxm rsoiveßxm pot eßmai ejuqarlÝma re nÝma molßrlasa .
From 1 January 2007 , the economic approach as defined in Annex III shall be used as the basis for recording data of foreign exchange transactions and accruals denominated in foreign currencies in the accounting systems of the Eurosystem .
Oi rtmakkacÝy epß vqeocqÜuxm eßmai dtmasü ma enajokothÞrotm ma jasacqÜuomsai le bÜrg sgm pqorÝccirg sgy saleiajÞy sajsopoßgrgy .
Securities transactions may continue to be recorded according to the cash ( or settlement ) approach .
JasÜ paqÝjjkirg apü sgm paqÜcqauo 1 , oi EhmJS lpoqoým ma euaqlüfotm sgm oijomolijÞ pqorÝccirg pqim apü sgm 1g Iamotaqßot 2007 .
In derogation from paragraph 1 , NCBs may use the economic approach before 1 January 2007 .
Sa porÜ pot eluamßfomsai rso pkaßrio sgy gleqÞriay tpobokÞy vqglasooijomolijþm ejhÝrexm cia soty oijeßoty rjopoýy sot EtqxrtrsÞlasoy apeijomßfotm saleiajÝy qoÝy sxm rsoiveßxm sot irokocirloý , ejsüy apü ejeßma pot eluamßfomsai tpü sa « KoipÜ rsoiveßa sot emeqcgsijoý » jai siy « KoipÝy tpovqeþreiy » , le enaßqerg sa rsoiveßa kocirsijþm pqoraqlocþm sot sÝkoty sqilÞmot Þ sot sÝkoty vqÞrexy .
Figures presented as part of the daily financial reporting for Eurosystem financial reporting purposes shall show cash movements in balance sheet items other than those disclosed under  Other assets  and  Other liabilities , except for quarter-end and year-end accounting adjustments . ( d ) materiality : deviations from the accounting rules , including those affecting the calculation of the profit and loss accounts of the individual NCBs and of the ECB , shall not be allowed unless they can reasonably be judged to be immaterial in the overall context and presentation of the financial accounts of the reporting institution ;
JEUAKAIO II RTMHERG JAI JAMOMER APOSILGRGR SOT IROKOCIRLOT
( f ) the accruals principle : income and expenses shall be recognised in the accounting period in which they are earned or incurred and not according to the period in which they are received or paid ; CHAPTER II COMPOSITION AND VALUATION RULES FOR THE BALANCE SHEET
¢ qhqo 6 Rýmherg sot irokocirloý G rýmherg sot irokocirloý sgy EJS / sxm EhmJS , cia soty rjopoýy sgy tpobokÞy vqglasooijomolijþm ejhÝrexm sot ERJS , barßfesai rsg diÜqhqxrg sot pßmaja pot paqotriÜfesai rso paqÜqsgla IV .
( g ) consistency and comparability : the criteria for balance sheet valuation and income recognition shall be applied consistently in terms of commonality and continuity of approach within the ESCB to ensure comparability of data in the financial statements . Article 6 Composition of the balance sheet The composition of the balance sheet of the ECB / NCBs for ESCB financial reporting purposes shall be based on the structure established in Annex IV .
¢ qhqo 7 Jamümey aposßlgrgy sot irokocirloý 1 .
Article 4 Recognition of assets and liabilities Article 7 Balance sheet valuation rules 1 .
Cia soty rjopoýy aposßlgrgy sot irokocirloý vqgrilopoioýmsai oi sqÝvotrey acoqaßey silÝy jai irosilßey , ejsüy eÜm Ükkxy oqßfesai rso paqÜqsgla IV .
Current market rates and prices shall be used for balance sheet valuation purposes unless specified otherwise in Annex IV .
O vqtrüy , sa vqglasodosijÜ lÝra re nÝmo mülirla , sa vqeücqaua jai sa vqglasodosijÜ lÝra ( süro sa eccqauülema re kocaqiarloýy sot irokocirloý üro jai sa ejsüy irokocirloý ) tpüjeimsai re amapqoraqlocÞ sgy anßay soty le bÜrg siy lÝrey acoqaßey irosilßey jai silÝy sgm gleqolgmßa sgy sqilgmiaßay amapqoraqlocÞy .
The revaluation of gold , foreign currency instruments , securities and financial instruments ( on-balance-sheet and off-balance-sheet ) shall be performed on the quarterly revaluation date at mid-market rates and prices .
Atsü dem elpodßfei sgm EJS / siy EhmJS ma pqobaßmotm re rtvmüseqg amapqoraqlocÞ sgy anßay sxm vaqsoutkajßxm soty cia erxseqijoýy rjopoýy , tpü sgm pqoûpüherg üsi rsg diÜqjeia sot sqilÞmot tpobÜkkomsai lümo rsoiveßa rsgm anßa rtmakkacÞy .
This shall not preclude the ECB / NCBs from revaluing their portfolios on a more frequent basis for internal purposes , provided that only data at transaction value is reported during the quarter .
¼ rom auoqÜ so vqtrü dem cßmesai diÜjqirg lesaný sxm diauoqþm apü amapqoraqlocÞ sgy silÞy jai sgy rtmakkaclasijÞy irosilßay : kocirsijopoießsai lümo g diauoqÜ apü amapqoraqlocÞ sgy anßay sot vqtroý bÜrei sgy silÞy jahoqirlÝmgy lomÜday
No distinction shall be made between price and currency revaluation differences for gold , but a single gold revaluation difference shall be accounted for , based on the euro price per defined unit of weight of gold derived from the EUR / USD
¢ qhqo 4 Amacmþqirg sxm rsoiveßxm sot emeqcgsijoý jai sot pahgsijoý ¸ ma vqglasooijomolijü Þ Ükko rsoiveßo sot emeqcgsijoý / pahgsijoý amacmxqßfesai rsom irokocirlü sot uoqÝa paqovÞy sxm rvesijþm rsoiveßxm lümo üsam : a ) eßmai pihamü üsi jÜhe lekkomsijü oijomolijü üuekoy pot rtmdÝesai le so em kücx rsoiveßo sot emeqcgsijoý Þ sot pahgsijoý ha eirqeýrei rso uoqÝa paqovÞy sxm rvesijþm rsoiveßxm Þ ha ejqeýrei apü atsüm · b ) otriarsijÜ , oi jßmdtmoi jai sa ouÝkg pot rtmdÝomsai le so em kücx rsoiveßo sot emeqcgsijoý Þ sot pahgsijoý Ývotm lesabeß rso uoqÝa paqovÞy sxm rvesijþm rsoiveßxm · c ) eßmai dtmasÞ cia so uoqÝa paqovÞy sxm rvesijþm rsoiveßxm g aniüpirsg lÝsqgrg sot jürsoty Þ sgy anßay sot rsoiveßot sot emeqcgsijoý Þ sot ýwoty sgy tpovqÝxrgy .
( a ) it is probable that any future economic benefit associated with the asset or liability item will flow to or from the reporting entity ; ( b ) substantially all of the risks and rewards associated with the asset or liability have been transferred to the reporting entity ;
L 58/4 EL
( c ) the cost or value of the asset to the reporting entity or the amount of the obligation can be measured reliably . L 58/4
bÜqoty sot vqtroý re etqþ , üpxy atsÞ pqojýpsei apü sg rtmakkaclasijÞ irosilßa etqþ / dokaqßot GPA sgm gleqolgmßa sgy sqilgmiaßay amapqoraqlocÞy .
exchange rate on the quarterly revaluation date .
G amapqoraqlocÞ sgy anßay ürom auoqÜ so rtmÜkkacla ( rtlpeqikalbamolÝmxm sxm rtmakkacþm pot eccqÜuomsai rsom irokocirlü jai sxm rtmakkacþm ejsüy irokocirloý ) cßmesai jasÜ mülirla , emþ rsgm peqßpsxrg sxm vqeocqÜuxm cßmesai jasÜ jxdijü ( bÜrei sot diehmoýy aqihloý amacmþqirgy vqeocqÜuot-ISIN / sýpot vqeocqÜuot ) , le enaßqerg sa vqeücqaua pot elpßpsotm rso rsoiveßo « KoipÜ vqglasooijomolijÜ rsoiveßa emeqcgsijoý » , sa opoßa amsilesxpßfomsai xy nevxqirsÜ diahÝrila .
Revaluation shall take place on a currency-by-currency basis for foreign exchange ( including on-balance-sheet and off-balance-sheet transactions ) and on a code-by-code basis ( same ISIN number / type ) for securities , except for those securities included in the item  Other financial assets , which shall be treated as separate holdings .
Oi eccqauÝy amapqoraqlocÞy amsikocßfomsai rso sÝkoy sot epülemot sqilÞmot , ejsüy apü siy lg pqaclasopoigheßrey fglßey pot Ývotm lesaueqheß rso kocaqiarlü aposekerlÜsxm vqÞrexy rso sÝkoy sgy vqÞrexy · rsg diÜqjeia sot sqilÞmot , oi rtmakkacÝy jasavxqßfomsai le siy silÝy jai siy irosilßey rtmakkacÞy .
Reverse transactions ( including security lending transactions ) conducted under an automated security lending programme shall be recorded with effect on the balance sheet for such transactions only where collateral is provided in the form of cash over the complete maturity of the operation .
¢ qhqo 8 Rtluxmßey epamacoqÜy 1 .
Article 9 4 .
OqirlÝmg amsirsqepsÝa pqÜng diemeqcoýlemg bÜrei rtluxmßay epamacoqÜy jasacqÜuesai rso pahgsijü rjÝkoy sot irokocirloý xy eireqvülemg jasÜherg jaktpsülemg apü aruÜkeia , emþ so rsoiveßo pot dßdesai xy aruÜkeia paqalÝmei rso emeqcgsijü rjÝkoy sot irokocirloý .
Revaluation bookings shall be reversed at the end of the next quarter , except for unrealised losses taken to the profit and loss account at the end of the year ; during the quarter any transactions shall be reported at transaction prices and rates .
Sa pxkoýlema vqeücqaua , sa opoßa pqüjeisai ma aposekÝrotm amsijeßlemo epamacoqÜy bÜrei rtluxmiþm epamacoqÜy , enajokothoým ma amsilesxpßfomsai apü sgm tpovqeoýlemg re epamacoqÜ soty EJS / EhmJS xy slÞla sot vaqsoutkajßot pqoekeýreþy soty .
This Article applies to marketable equity instruments ( equity shares or equity funds ) , whether the transactions are conducted directly by an NCB or the ECB or by an agent , with the exception of activities conducted for pension funds , participating interests , investments in subsidiaries , significant interests or financial fixed assets .
OqirlÝmg amsirsqepsÝa pqÜng diemeqcoýlemg bÜrei rtluxmßay epamapþkgrgy jasacqÜuesai rso emeqcgsijü rjÝkoy sot irokocirloý xy eneqvülemo dÜmeio jaktpsülemo apü aruÜkeia cia so porü sot dameßot .
Equity instruments denominated in foreign currencies shall not form part of the overall currency position but shall be part of a separate currency holding .
Vqeücqaua pot apojsþmsai rso pkaßrio rtluxmiþm epamapþkgrgy dem tpüjeimsai re amapqoraqlocÞ sgy anßay soty , jamÝma de jÝqdoy Þ fglßa pot apoqqÝei apü atsÝy dem lesauÝqesai rso kocaqiarlü aposekerlÜsxm vqÞrexy apü so dameirsÞ sxm jeuakaßxm .
It is recommended that the calculation of the related foreign exchange gains and losses can be performed either on a net average cost method or ( alternatively ) on an average cost method .
Oi amsirsqepsÝey pqÜneiy epß vqeocqÜuxm ejuqarlÝmxm re nÝma molßrlasa dem epgqeÜfotm so lÝro jürsoy sgy hÝrgy rso amsßrsoivo mülirla .
It is recommended that equity instruments be treated in line with the following rules : ( a ) the revaluation of equity portfolios is performed in accordance with Article 7 ( 2 ) .
Rsgm peqßpsxrg rtmakkacþm dameirloý vqeocqÜuxm , sa vqeücqaua paqalÝmotm rsom irokocirlü sot lesabibÜfomsoy .
For equity funds , the price revaluation is performed on a net basis , and not on an individual share-by-share basis .
Oi em kücx rtmakkacÝy kocirsijopoioýmsai le som ßdio sqüpo pot pqobkÝpesai epß sxm pqÜnexm epamacoqÜy .
There is no netting between different equity shares or between different equity funds ; ( b ) transactions are recorded in the balance sheet at transaction price ;
EÜm , pÜmsxy , sa vqeücqaua pot lesabibÜfomsai rsgm EJS Þ re oqirlÝmg EhmJS rso pkaßrio rtmakkacÞy dameirloý dem bqßrjomsai rsgm jasovÞ sgy rso sÝkoy sgy vqÞrexy , o pqoy om g lesabßbarg pqobaßmei rso rvglasirlü pqobkÝwexy cia fglßey , eÜm g acoqaßa anßa sxm tpojeilÝmxm vqeocqÜuxm Ývei atngheß apü sgm gleqolgmßa rýmawgy sgy rvesijÞy rýlbargy , jai rsgm eluÜmirg tpovqÝxrgy ( pqoy amalesabßbarg sxm vqeocqÜuxm ) , eÜm Ývei em sx lesaný pxkÞrei sa vqeücqaua .
( c ) brokerage commission is recorded either as transaction cost to be included in the cost of the asset or as expense in the profit and loss account ; ( d ) the amount of the dividend purchased is included in the cost of the equity instrument .
5 . Oi rtmakkacÝy epß vqtroý pot jakýpsomsai apü aruÜkeia amsilesxpßfomsai xy rtluxmßey epamacoqÜy .
At ex-dividend date , while the payment of the dividend has not yet been received , the amount of the dividend purchased may be treated as a separate item ;
Oi qoÝy vqtroý pot rvesßfomsai le siy em kücx rtmakkacÝy dem jasacqÜuomsai rsiy oijomolijÝy jasarsÜreiy , o de kocirsijüy veiqirlüy sgy diauoqÜy lesaný sgy Ülergy ( spot ) jai sgy pqoherliajÞy ( forward ) silÞy sgy rtmakkacÞy barßfesai rsgm aqvÞ sgy pqaclasopoiÞrexy sxm erüdxm / enüdxm .
( e ) accruals on dividends are not booked at period-end as they are already reflected in the market price of the equity instruments with the exception of equities quoted ex-dividend ; ( f ) rights issues are treated as a separate asset when issued .