natgillin/translations-raw huggingface dataset:
G emdiaueqülemg EhmJS cmxrsopoieß sa otriþdg kÜhg rsg lomÜda sgy EJS pot eßmai tpeýhtmg cia sgm Ýjdorg sgy Ýjhergy .
Material errors shall be notified by the NCB concerned to the ECB unit responsible for issuing the report .
G em kücx lomÜda apouarßfei jasÜ püro so kÜhoy lpoqeß ma epgqeÜrei siy dqarsgqiüsgsey sot EtqxrtrsÞlasoy .
That unit shall decide whether the error might influence the policy operations of the Eurosystem .
Re jasauasijÞ peqßpsxrg hÝsei re jtjkouoqßa , cia erxseqijÞ vqÞrg , lßa amahexqglÝmg Ýjherg , rsgm opoßa epirglaßmomsai oi lesabokÝy re rvÝrg le sgm aqvijÞ kocirsijÞ jasÜrsarg jai amauÝqomsai oi kücoi atsþm sxm lesabokþm .
If this is the case , a revised report highlighting the changes from the original financial statement and the reasons for these changes shall be circulated internally .
Sa otriþdg kÜhg pot Ývotm rvÝrg le siy dglorietlÝmey kocirsijÝy jasarsÜreiy sot EtqxrtrsÞlasoy amsamajkþmsai rsgm epülemg kocirsijÞ jasÜrsarg pot dglorieýesai , jasüpim amalüquxrgy sxm aqihlgsijþm rsoiveßxm sgy pqogcoýlemgy peqiüdot , jai epengcoýmsai re rvesijü rtmodetsijü rgleßxla .
Material errors related to published Eurosystem financial statements shall be reflected in the next published financial statement by adjusting the figures of the previous period and explained by way of an accompanying note .
¼ rom auoqÜ sgm gleqÞria jasÜrsarg jimÞrexm jai tpokoßpxm , g EJS emgleqþmesai cia üka sa kÜhg pot epgqeÜfotm sa aqihlgsijÜ rsoiveßa pot Ývotm tpobkgheß .
With respect to the daily turnover and balance report , the ECB shall be advised of all errors that affect the reported figures .
¢ qhqo 22 Jamümey rsqocctkopoßgrgy Sa diabibafülema rsoiveßa rsqocctkopoioýmsai rso pkgriÝrseqo ejasollýqio etqþ , pqoy sa Ümx Þ pqoy sa jÜsx . Enaiqeßsai g gleqÞria jasÜrsarg jimÞrexm jai tpokoßpxm , xy pqoy sgm opoßa epibÜkkesai g rsqocctkopoßgrg rso pkgriÝrseqo etqþ .
Article 22 Rounding rules Transmitted data shall be rounded up or down to the nearest EUR 1 million , except for the daily turnover and balance report , in which rounding to the nearest euro shall be mandatory .
Rsgm peqßpsxrg pot lßa EhmJS , rtlpeqikalbamolÝmot sot sopijoý rtrsÞlasoy diajamomirloý re rtmevÞ vqümo ( EDRV ) , eßmai jkeirsÞ kücx sopijÞy epßrglgy aqcßay , euaqlüfomsai oi ajükothoi jamümey : a ) eÜm g EhmJS eßmai jkeirsÞ sgm glÝqa tpobokÞy rsoiveßxm , g EJS vqgrilopoieß sa tpükoipa sgy pqogcoýlemgy eqcÜrilgy glÝqay cia siy gleqÞriey ( jai ebdoladiaßey ) kocirsijÝy jasarsÜreiy · b ) üsam g EhmJS eßmai jkeirsÞ sgm epolÝmg sgy glÝqay tpobokÞy rsoiveßxm , euaqlüfomsai oi ajükothoi jamümey : i ) g EhmJS tpobÜkkei som ( pqojasaqjsijü ) irokocirlü lÝvqi siy 08.00 , þqa EJS , Þ so bqÜdt sgy glÝqay tpobokÞy rsoiveßxm ·
Where an NCB , including its local RTGS system , is closed for a local public holiday , the following rules shall apply : ( a ) if the NCB is closed on the reporting day , the previous business day 's balances shall be used by the ECB for daily ( and weekly ) financial statements ; ( b ) when the NCB is closed on the day after the reporting day , the following rules shall apply : ( i ) the NCB shall submit the ( preliminary ) balance sheet by 8 a.m. ECB time or on the evening of the reporting day ;
ii ) ürom auoqÜ som oqirsijü irokocirlü , o opoßoy pqÝpei ma tpobkgheß lÝvqi siy 16.00 , þqa EJS , g EhmJS episqÝpesai ma amabÜkei sgm tpobokÞ sxm rsoiveßxm lÝvqi siy 08.00 þqa EJS , sgy epülemgy eqcÜrilgy glÝqay ( Þsoi dýo glÝqey lesÜ sgm glÝqa tpobokÞy rsoiveßxm ) .
( ii ) for the completely checked balance sheet , due by 4 p.m. ECB time , the NCB is allowed to postpone submission of the data until 8 a.m. ECB time on the following business day ( i.e. two days after the reporting day ) .
¼ sam lßa EhmJS eßmai jkeirsÞ kücx sopijÞy epßrglgy aqcßay , akkÜ so sopijü RDRV bqßrjesai re keisotqcßa , g tpobokÞ oijomolijþm ejhÝrexm / diabßbarg rsoiveßxm pqaclasopoießsai rýluxma le soty jamümey pot irvýotm cia siy eqcÜriley glÝqey sot EtqxrtrsÞlasoy .
When an NCB is closed for a local public holiday but its local RTGS system is not , financial reporting / data transmission shall be conducted according to the rules for Eurosystem business days .
¼ sam lia EhmJS jai so sopijü RDRV eßmai jkeirsÜ cia dýo rtmevülemey glÝqey kücx sopijþm epßrglxm aqciþm , g EhmJS leqilmÜ þrse sa rsoiveßa sgy seketsaßay pqogcoýlemgy eqcÜrilgy glÝqay ma diabibÜfomsai Ýcjaiqa rsgm EJS .
When an NCB and its local RTGS system close for two subsequent days as a result of local public holidays , the NCB shall ensure that the data of the last preceding business day are transmitted to the ECB in due time .
¼ sam g EJS eßmai jkeirsÞ kücx sopijÞy epßrglgy aqcßay , leqilmÜ þrse g tpobokÞ vqglasooijomolijþm rsoiveßxm ma pqaclasopoießsai üpxy siy eqcÜriley glÝqey sot EtqxrtrsÞlasoy .
When the ECB is closed as a result of a local public holiday , it shall ensure that financial reporting is conducted as on Eurosystem business days .
Oi eccqauÝy amapqoraqlocÞy rso sÝkoy sot sqilÞmot dem amabÜkkomsai kücx sopijþm epßrglxm aqciþm .
Quarter-end revaluation adjustments shall postponed as a result of local public holidays . not be
G dglorßetrg sgy emopoiglÝmgy ebdoladiaßay kocirsijÞy jasÜrsargy sot EtqxrtrsÞlasoy dem amabÜkkesai kücx sopijþm epßrglxm aqciþm .
The publication of the consolidated weekly financial statement of the Eurosystem shall not be postponed as a result of local public holidays .
¢ qhqo 24 Dglorietülemoi irokocirloß jai kocaqiarloß aposekerlÜsxm vqÞrexy RtmirsÜsai rsiy EhmJS ma paqotriÜfotm soty esÞrioty irokocirloýy jai soty kocaqiarloýy aposekerlÜsxm vqÞrexy pot dglorieýotm , rýluxma le sa paqaqsÞlasa IX jai X , amsßsoiva .
Article 24 Published balance sheets and profit and loss accounts It is recommended that NCBs should adapt their published annual balance sheets and profit and loss accounts in accordance with Annex IX and Annex X respectively .
EL JEUAKAIO VII JAMOMER EMOPOIGRGR
EN CHAPTER VII
¢ qhqo 25 Cemijoß jamümey emopoßgrgy 1 .
Article 25 General consolidation rules 1 .
G EJS jasaqsßfei soty emopoiglÝmoty irokocirloýy sot EtqxrtrsÞlasoy , kalbÜmomsay tpüwg sgm amÜcjg ýpaqngy oloiüloquxm kocirsijþm aqvþm jai sevmijþm , rtcvqomirlÝmxm oijomolijþm peqiüdxm sot EtqxrtrsÞlasoy , jahþy jai sgm amÜcjg diemÝqceiay pqoraqlocþm emopoßgrgy , oi opoßey pqojýpsotm apü rtmakkacÝy jai hÝreiy emsüy sot EtqxrtrsÞlasoy jai apü lesabokÝy rsg rýmherg sot EtqxrtrsÞlasoy .
The Eurosystem consolidated balance sheets shall be produced by the ECB and shall respect the need for uniform accounting principles and techniques , the need for coterminous financial periods in the Eurosystem , consolidation adjustments arising from intra-Eurosystem transactions and positions and accounting for changes in the composition of the Eurosystem .
Sa epilÝqoty rsoiveßa sot irokocirloý , ejsüy sxm tpokoßpxm sxm EhmJS jai sgy EJS emsüy sot EtqxrtrsÞlasoy , rtcjemsqþmomsai cia soty rjopoýy sgy emopoßgrgy .
The individual balance sheet items , other than intra-Eurosystem balances of the NCBs and of the ECB shall be aggregated for consolidation purposes .
Sa tpükoipa emsüy sot EtqxrtrsÞlasoy ( ejsüy sot jeuakaßot sgy EJS , sxm hÝrexm pot pqojýpsotm apü sg lesabßbarg sxm rtmakkaclasijþm diaherßlxm pqoy sgm EJS , sxm vqeocqÜuxm sgy EJS , jahþy jai sxm cqallasßxm sxm EhmJS jai sxm sqapefocqallasßxm pot ejdßdei g EJS ) eluamßfomsai rsoty irokocirloýy sgy EJS jai sxm EhmJS xy jahaqÞ hÝrg ( Þsoi xy so jahaqü tpükoipo sxm apaisÞrexm jai tpovqeþrexm ) .
Intra-Eurosystem balances ( except for the capital of the ECB , positions resulting from the transfer of foreign reserve assets to the ECB , ECB debt certificates and NCBs » promissory notes and banknotes issued by the ECB ) shall be presented in the balance sheets of the ECB and of the NCBs as a net position ( i.e. the net balance of claims and liabilities ) .
Rsg diadijarßa emopoßgrgy , eßmai amacjaßa g ýpaqng rtmÝpeiay amÜlera re ükey siy ejhÝreiy .
There shall be consistency across reports in the consolidation process .
¢ qhqo 26 Lg tpobkghÝmsa rsoiveßa 1 .
Article 26 Missing data 1 .
G emopoßgrg sxm rsoiveßxm apü sgm EJS pqoûpohÝsei sgm Ýcjaiqg paqakabÞ , apü sgm seketsaßa , sot rtmükot sxm rsoiveßxm apü jÜhe EhmJS .
The consolidation of receipt by the ECB of exceptional circumstances , day of the NCB for which the ECB .
Re enaiqesijÝy peqipsþreiy , g EJS lpoqeß ma vqgrilopoiÞrei sa rsoiveßa sgy pqogcoýlemgy eqcÜrilgy glÝqay sgy EhmJS , sa rsoiveßa sgy opoßay dem Ývotm tpobkgheß .
data by the ECB requires the due all data from all NCBs . Under the data of the previous business data are missing might be used by
2 . Rsgm peqßpsxrg amsijasÜrsargy sxm lg tpobkghÝmsxm rsoiveßxm rsiy erxseqijÝy ejdüreiy sxm emopoiglÝmxm ejhÝrexm sot EtqxrtrsÞlasoy , atsÜ rtmodeýomsai apü epengcglasijü rgleßxla pot amauÝqei siy emÝqceiey pot Ývotm cßmei .
from the ECB to the NCBs shall correspond to the respective reporting formats of the NCBs . The normal channel for the transmission of consolidated reports from the ECB to the NCBs shall be the ENSD system .
¼ sam so em kücx rýrsgla dem eßmai diahÝrilo , oi ejhÝreiy aporsÝkkomsai lÝrx gkejsqomijoý savtdqoleßot ( CebaMail ) .
If the ENSD application is unavailable , the reports shall be sent by electronic mail ( CebaMail ) .
JÜhe lÞmtla pot aporsÝkkesai lÝrx CebaMail aporsÝkkesai ej mÝot lÝrx sot rtrsÞlasoy amsakkacÞy lg rsasirsijþm dedolÝmxm , lükiy apojasarsaheß g keisotqcßa sot em kücx rtrsÞlasoy .
All messages sent by CebaMail shall be sent again through the ENSD application as soon as the functioning of the application has been restored .
¢ qhqo 28 PaqacxcÞ , euaqlocÞ jai eqlgmeßa sxm jamümxm 1 .
Article 28 Development , application and interpretation of rules 1 .
G EpisqopÞ KocirsijÞy jai Molirlasijoý EirodÞlasoy ( EKME ) emeqceß xy so uüqotl sot ERJS cia sgm paqovÞ rtlbotkþm rso Dioijgsijü Rtlboýkio , dialÝrot sgy EjsekersijÞy EpisqopÞy , rvesijÜ le sgm paqacxcÞ jai euaqlocÞ sxm jamümxm kocirsijÞy paqajokoýhgrgy jai tpobokÞy ejhÝrexm sot ERJS .
The Accounting and Monetary Income Committee ( AMICO ) shall act as the ESCB forum for advising the Governing Council , via the Executive Board , on the development and application of the accounting and reporting rules of the ESCB .
¢ qhqo 29 Lesabasijoß jamümey 1 .
Article 29 Transitory rules 1 .
¼ ka sa rsoiveßa sot emeqcgsijoý jai sot pahgsijoý rso jkeßrilo sxm eqcariþm sgy 31gy Dejelbqßot 1998 amapqoraqlüfomsai sgm 1g Iamotaqßot 1999 .
All assets and liabilities as at the close of business on 31 December 1998 shall be revalued on 1 January 1999 .
Sa lg pqaclasopoighÝmsa jÝqdg pot pqoÝjtwam pqim apü Þ sgm 1g Iamotaqßot 1999 diavxqßfomsai apü sa lg pqaclasopoighÝmsa jÝqdg apü amapqoraqlocÞ pot lpoqeß ma pqojýwotm lesÜ sgm 1g Iamotaqßot jai paqalÝmotm rsiy EhmJS .
Unrealised gains which arose before or on 1 January 1999 shall be separated from those unrealised valuation gains that may arise after 1 January 1999 and shall remain with the NCBs .
Oi acoqaßey silÝy jai irosilßey pot euaqlüfotm g EJS jai oi EhmJS rsoty emaqjsÞqioty irokocirloýy sgm 1g Iamotaqßot 1999 aposekoým so mÝo lÝro jürsoy jasÜ sgm Ýmaqng sgy lesabasijÞy peqiüdot .
The market prices and rates applied by the ECB and the NCBs in the opening balance sheets on 1 January 1999 shall be the new average cost at the start of the transitional period .
RtmirsÜsai sa lg pqaclasopoighÝmsa jÝqdg pot pqoÝjtwam pqim apü Þ sgm 1g Iamotaqßot 1999 ma lgm hexqoýmsai diamelgsÝa sg rsiclÞ sgy lesÜbargy jai ma amsilesxpßfomsai xy pqaclasopoighÝmsa / diamelgsÝa lümo rso pkaßrio sxm rtmakkacþm pot pqaclasopoioýmsai lesÜ sgm Ýmaqng sgy lesabasijÞy peqiüdot .
It is recommended that unrealised gains which arose before or on 1 January 1999 should not be considered as distributable at the time of the transition and that these should only be treated as realisable / distributable in the context of transactions that occur after the start of the transitional period .
Sa jÝqdg jai oi fglßey apü lesabokÞ rsiy silÝy kücx sgy lesabßbargy rsoiveßxm sot emeqcgsijoý apü siy EhmJS pqoy sgm EJS hexqoýmsai pqaclasopoighÝmsa .
Price gains and losses due to the transfer of assets from the NCBs to the ECB shall be considered as realised .
Sa jÝqdg jai oi fglßey re nÝmo mülirla jai re vqtrü hexqoýmsai pqaclasopoighÝmsa , jahþy oi apaisÞreiy pot pqojýpsotm Ýmamsi sgy EJS ejuqÜfomsai re etqþ .
Foreign exchange and gold gains and losses shall be considered as realised , as the resulting claims against the ECB are to be denominated in euro .
So paqüm Üqhqo dem hßcei opoiadÞpose apüuarg ejdßdesai dtmÜlei sot Üqhqot 30 sot jasarsasijoý .
This Article shall be without prejudice to any decision to be adopted under Article 30 of the Statute .
L 33/30 EL
The format of these reports L 33/30
Epßrglg Eugleqßda sxm Etqxpaújþm JoimosÞsxm ¢ qhqo 30
Official Journal of the European Communities Article 30
SekijÝy diasÜneiy 1 .
Final provisions 1 .
G paqoýra jasethtmsÞqia cqallÞ aqvßfei ma irvýei , le sgm paqoýra sqopopoiglÝmg loquÞ sgy , sgm 1g Iamotaqßot 2001 .
This Guideline in the present amended version shall enter into force on 1 January 2001 .
Xrsüro , oi diasÜneiy sgy euaqlüfomsai epßrgy rsg loquÞ eluÜmirgy sgy seketsaßay emopoiglÝmgy ebdoladiaßay kocirsijÞy jasÜrsargy sot EtqxrtrsÞlasoy cia so Ýsoy 2000 , gleqolgmßa tpobokÞy sxm rsoiveßxm sgy opoßay eßmai g 29g Dejelbqßot 2000 , rsg loquÞ eluÜmirgy sot emopoiglÝmot esÞriot irokocirloý sot EtqxrtrsÞlasoy sgy 31gy Dejelbqßot 2000 , rsg rtmirsþlemg loquÞ eluÜmirgy sxm esÞrixm irokocirlþm sxm EhmJS sgy 31gy Dejelbqßot 2000 jai rsg rtmirsþlemg loquÞ eluÜmirgy sxm kocaqiarlþm aposekerlÜsxm vqÞrexy sxm EhmJS , cia so oijomolijü Ýsoy pot kÞcei rsiy 31 Dejelbqßot 2000 .
However , its provisions shall also apply to the format of the last consolidated weekly financial statement of the Eurosystem for the year 2000 which will refer to the reporting date of 29 December 2000 , to the format for the consolidated annual balance sheet of the Eurosystem as at 31 December 2000 , to the recommended format for the NCBs » annual balance sheets as at 31 December 2000 and to the recommended format for the NCBs » profit and loss accounts for the year ending 31 December 2000 .
G paqoýra jasethtmsÞqia cqallÞ apethýmesai rsiy ehmijÝy jemsqijÝy sqÜpefey sxm rtllesevümsxm jqasþm lekþm .
This Guideline is addressed to the national central banks of participating Member States .
G paqoýra jasethtmsÞqia cqallÞ dglorieýesai rsgm Epßrglg Eugleqßda sxm Etqxpaújþm JoimosÞsxm .
This Guideline shall be published in the Official Journal of the European Communities .
Uqamjuoýqsg , 14 Dejelbqßot 2000 .
Done at Frankfurt am Main , 14 December 2000 .
Cia so Dioijgsijü Rtlboýkio sgy EJS O Pqüedqoy Willem F. DUISENBERG
On behalf of the Governing Council of the ECB The President Willem F. DUISENBERG
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 ErxseqijÞ vqÞrg jasÜrsarg sot EtqxrtrsÞlasoy
Daily financial statement of the Eurosystem Internal
Jtqßxy cia soty rjopoýy diaveßqgrgy 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 rýluxma le sgm pqorxqimÞ kýrg / rtluxmßa
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 according to the interim solution / agreement
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 )
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
Lgmiaßey jai sqilg - Dglorßetrg jai erxsemiaßey vqglasooijo - qijÞ vqÞrg ( 1 ) molijÝy pkgqouoqßey sot EtqxrtrsÞlasoy 4 .
Monthly and Published and quarterly financial internal ( 1 ) information of the Eurosystem 4 .
EmopoiglÝmoy esÞrioy irokocirlüy sot EtqxrtrsÞlasoy Dglorßetrg
Consolidated annual balance sheet of the Eurosystem Published
Jamomirloß rsasirsijoý RsasirsijÞ amÜktrg peqievolÝmot , oi opoßoi herpßfotm tpovqeþreiy sxm MVI cia paqovÞ rsoiveßxm ¢ qhqo 26.3 sot jasarsasijoý EmopoiglÝmoy irokocirlüy cia amaktsijoýy jai keisotqcijoýy rjopoýy
Statistical regulations according to which monetary financial institutions ( MFIs ) have to deliver data Article 26.3 of the Statute Consolidated balance sheet for analytical and operational purposes
GleqÞria ErxseqijÞ vqÞrg jasÜrsarg jimÞrexm jai tpokoßpxm
Daily turnover and Internal balance report
Rtluxmßa kocaqiarlþm sxm rtmakkacþm / tpokoßpxm emsüy sot EtqxrtrsÞlasoy .
Reconciliation of intra-ESCB transactions / balances .
Tpokocirlüy süjxm epß sxm tpokoßpxm emsüy sot EtqxrtrsÞlasoy
Calculation of interest on intra-ESCB balances
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 quartely basis than is provided in the monthly data .
PAQAQSGLA II CKXRRAQIO  Acoqaßa silÞ : g silÞ pot jahoqßfesai cia lÝra vqtroý , vqglasodosijÜ lÝra re rtmÜkkacla Þ lÝra vqeocqÜuxm , g opoßa ( rtmÞhxy ) dem peqiÝvei dedotketlÝmo süjo Þ süjo pqoenüukgrgy , eßse re oqcamxlÝmg acoqÜ ( p.v. vqglasirsÞqio ) eßse re lg oqcamxlÝmg acoqÜ ( p.v. enxvqglasirsgqiajÞ acoqÜ ) .
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 rtluxmßa epamacoqÜy : g rýlbarg , bÜrei sgy opoßay jÜsovoy lesqgsþm rtluxmeß ma acoqÜrei Ýma rsoiveßo sot emeqcgsijoý jai , satsüvqoma , rtluxmeß ma so epamapxkÞrei re pqojahoqirlÝmg silÞ , re pqþsg fÞsgrg Þ le sgm paqÝketrg oqirlÝmot vqomijoý diarsÞlasoy Þ rsgm peqßpsxrg epÝketrgy rtcjejqilÝmot ejsÜjsot cecomüsoy . Emßose g rtluxmßa epamacoqÜy rtmÜpsesai le sg lerokÜbgrg sqßsot lÝqoty ( « sqileqÞy rtluxmßa epamacoqÜy » ) .
 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 .  Cash / settlement approach shall mean an accounting approach under which accounting events are recorded at the settlement date .
 AmsirsqepÝa rtmakkacÞ : g pqÜng le sgm opoßa g jemsqijÞ sqÜpefa acoqÜfei ( « amsirsqepsÝa rtluxmßa epamacüqay » ) Þ pxkeß ( « rtluxmßa epamacoqÜy » ) rsoiveßa sot emeqcgsijoý bÜrei rtluxmßay epamacoqÜy Þ ejsekeß pirsxsijÝy pqÜneiy le rýrsarg aruÜkeiay .
 Clean price shall mean transaction price excluding any rebate / accrued interest , but inclusive of transaction costs which form part of the price .  Discount shall mean the difference between the par value of a security and its price when such price is lower than par .
 ApohelasijÜ : so porü apü sa diamelgsÝa jÝqdg pot derleýesai jai pot dem pqooqßfesai cia sgm jÜktwg rtcjejqilÝmgy tpovqÝxrgy , Ýjsajsot cecomüsoy Þ amalemülemgy leßxrgy sgy anßay sxm rsoiveßxm sot emeqcgsijoý , sa opoßa eßmai cmxrsü üsi tpÜqvotm sgm gleqolgmßa jasÜqsirgy sot irokocirloý .
 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 .
 Apürberg : g emsüy rtcjejqilÝmgy vqomijÞy peqiüdot rtrsglasijÞ leßxrg , rsoty kocaqiarloýy , jÜpoiay diauoqÜy tpÝq / tpü so Üqsio Þ sgy anßay sxm rsoiveßxm sot emeqcgsijoý .
 Economic approach shall mean an accounting approach under which deals are recorded on the transaction date .
 Diajamomirlüy : g pqÜng pot apoderleýei apü tpovqeþreiy oi opoßey apoqqÝotm apü lesabibÜreiy jeuakaßxm Þ rsoiveßxm sot emeqcgsijoý amÜlera re dýo Þ peqirrüseqoty rtlbakkolÝmoty .
 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 ;
Rso pkaßrio sxm rtmakkacþm emsüy sot EtqxrtrsÞlasoy , o diajamomirlüy amauÝqesai rsgm enÜkeiwg sxm jahaqþm tpokoßpxm pot pqojýpsotm apü siy rtmakkacÝy emsüy sot EtqxrtrsÞlasoy jai apaiseß sg lesabßbarg rsoiveßxm sot emeqcgsijoý .
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 .
 DiauoqÜ tpÝq so Üqsio : g diauoqÜ amÜlera rsgm omolarsijÞ anßa emüy vqeocqÜuot jai rsgm silÞ sot , üsam g seketsaßa eßmai twgküseqg apü sgm omolarsijÞ anßa .
 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 .
 DiauoqÜ tpü so Üqsio : g diauoqÜ amÜlera rsgm omolarsijÞ anßa emüy vqeocqÜuot jai rsgm silÞ sot , üsam g seketsaßa eßmai valgküseqg apü sgm omolarsijÞ anßa .
 Foreign currency holding shall mean the net position in the respective currency .
 DiehmÞy aqihlüy amacmþqirgy vqeocqÜuxm ( ISIN ) : o aqihlüy pot ejdßdei g aqlüdia aqvÞ Ýjdorgy .
For the purpose of this definition special drawing rights ( SDRs ) shall be considered as a separate currency .
 Erxseqijüy bahlüy apüdorgy : so pqoenoukgsijü episüjio , jas » euaqlocÞ sot opoßot g kocirsijÞ anßa emüy vqeocqÜuot enirþmesai le sgm paqoýra anßa sxm lekkomsijþm saleiajþm qoþm .  Gleqolgmßa diajamomirloý : g gleqolgmßa jasÜ sgm opoßa jasacqÜuesai g oqirsijÞ jai alesÜjkgsg lesabßbarg sgy anßay rsa bibkßa sot rvesijoý idqýlasoy diajamomirloý .
 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 .
O diajamomirlüy lpoqeß ma eßmai Üleroy ( re pqaclasijü vqümo ) , ma pqaclasopoießsai sgm ßdia glÝqa ( sÝkoy sgy glÝqay ) Þ re rtluxmgheßra gleqolgmßa lesÜ sgm gleqolgmßa rtmolokücgrgy sgy rvesijÞy tpovqÝxrgy .  Gleqolgmßa kÞngy : g gleqolgmßa jasÜ sgm opoßa g omolarsijÞ / jeuakaiajÞ anßa jahßrsasai oueikülemg jai pkgqxsÝa rso ajÝqaio rsom jÜsovo .
This forward rate of exchange consists of the prevailing spot rate plus / minus an agreed premium / discount .  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 ) .
 JahaqÞ silÞ : g silÞ rtmakkacÞy , rsgm opoßa dem peqiÝvesai pqoenüukgrg / dedotketlÝmoy süjoy , akkÜ peqiÝvesai so jürsoy sgy rtmakkacÞy pot aposekeß lÝqoy sgy silÞy .
 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 .
 Jürsoy rtmakkacÞy : so jürsoy pot amacmxqßfesai xy rvesijü le sg rtcjejqilÝmg rtmakkacÞ .
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 .